Two Directly Imaged, Wide-orbit Giant Planets around the Young, Solar Analog TYC 8998-760-1

Even though tens of directly imaged companions have been discovered in the past decades, the number of directly confirmed multiplanet systems is still small. Dynamical analysis of these systems imposes important constraints on formation mechanisms of these wide-orbit companions. As part of the Young Suns Exoplanet Survey we report the detection of a second planetary-mass companion around the 17 Myr-old, solar-type star TYC 8998-760-1 that is located in the Lower Centaurus Crux subgroup of the Scorpius–Centaurus association. The companion has a projected physical separation of 320 au and several individual photometric measurements from 1.1 to 3.8 microns constrain a companion mass of 6 ± 1 M Jup, which is equivalent to a mass ratio of q = 0.57 ± 0.10% with respect to the primary. With the previously detected 14 ± 3 M Jup companion that is orbiting the primary at 160 au, TYC 8998-760-1 is the first directly imaged multiplanet system that is detected around a young, solar analog. We show that circular orbits are stable, but that mildly eccentric orbits for either/both components (e > 0.1) are chaotic on gigayear timescales, implying in situ formation or a very specific ejection by an unseen third companion. Due to the wide separations of the companions TYC 8998-760-1 is an excellent system for spectroscopic and photometric follow-up with space-based observatories such as the James Webb Space Telescope

The classification of Information and Communication Technology Investment in Financial Accounting

Financial accounting is well known in its responsibility for book keeping the organisational expenditure and the preparation of the financial statements. ICT investment has become important to investors and not reporting these investments on financial statement leads to misevaluation of the organisation market value. Moreover, the misclassification of ICT investment has been indicated, yet not investigated in the past researches. The unreported ICT investment and the misclassification of ICT investment could affect the measurement of ICT investment at firm level. By analysing the content of the financial statement for 86 firms listing in Australian Stock Exchange, this study explains how ICT investments were being classified with the other investment in financial reports from 2006 to 2010. Differentiating between ICT asset and expense is an initial step into the understanding about the classification of ICT investment in financial accounting. The accounting standards requires the capitalisation conditions including future economic benefit, controllability, identifiability, existence, and reliability measurement to be justified for the expenditure before it can be capitalised as asset. The study use fuzzy set qualitative and comparative analysis (fsQCA) to analyse the information collected from the experts in the accounting fields. Base on fsQCA analysis, the study is able to shows that the factors considered by the organisation to differentiate ICT asset from ICT expense is beyond the requirement in definition of asset stated in the International Accounting Standards and the Australian Accounting Standards

Modular reorganization of the global network of gene regulatory interactions during perinatal human brain development.

BACKGROUND During early development of the nervous system, gene expression patterns are known to vary widely depending on the specific developmental trajectories of different structures. Observable changes in gene expression profiles throughout development are determined by an underlying network of precise regulatory interactions between individual genes. Elucidating the organizing principles that shape this gene regulatory network is one of the central goals of developmental biology. Whether the developmental programme is the result of a dynamic driven by a fixed architecture of regulatory interactions, or alternatively, the result of waves of regulatory reorganization is not known. RESULTS Here we contrast these two alternative models by examining existing expression data derived from the developing human brain in prenatal and postnatal stages. We reveal a sharp change in gene expression profiles at birth across brain areas. This sharp division between foetal and postnatal profiles is not the result of pronounced changes in level of expression of existing gene networks. Instead we demonstrate that the perinatal transition is marked by the widespread regulatory rearrangement within and across existing gene clusters, leading to the emergence of new functional groups. This rearrangement is itself organized into discrete blocks of genes, each targeted by a distinct set of transcriptional regulators and associated to specific biological functions. CONCLUSIONS Our results provide evidence of an acute modular reorganization of the regulatory architecture of the brain transcriptome occurring at birth, reflecting the reassembly of new functional associations required for the normal transition from prenatal to postnatal brain development

Hsp90 middle domain phosphorylation initiates a complex conformational program to recruit the ATPase-stimulating cochaperone Aha1

Complex conformational dynamics are essential for function of the dimeric molecular cha- perone heat shock protein 90 (Hsp90), including transient, ATP-biased N-domain dimer- ization that is necessary to attain ATPase competence. The intrinsic, but weak, ATP hydrolyzing activity of human Hsp90 is markedly enhanced by the co-chaperone Aha1. However, the cellular concentration of Aha1 is substoichiometric relative to Hsp90. Here we report that initial recruitment of this cochaperone to Hsp90 is markedly enhanced by phosphorylation of a highly conserved tyrosine (Y313 in Hsp90α) in the Hsp90 middle domain. Importantly, phosphomimetic mutation of Y313 promotes formation of a transient complex in which both N- and C-domains of Aha1 bind to distinct surfaces of the middle domains of opposing Hsp90 protomers prior to ATP-directed N-domain dimerization. Thus, Y313 represents a phosphorylation-sensitive conformational switch, engaged early after client loading, that affects both local and long-range conformational dynamics to facilitate initial recruitment of Aha1 to Hsp90

Mercury flux to sediments of Lake Tahoe, California-Nevada

Author Posting. © The Author(s), 2009. This is the author's version of the work. It is posted here by permission of Springer for personal use, not for redistribution. The definitive version was published in Water, Air, & Soil Pollution 210 (2010): 399-407, doi:10.1007/s11270-009-0262-y.We report estimates of mercury (Hg) flux to the sediments of Lake Tahoe, California-Nevada: 2 and 15-20 µg/m2/yr in preindustrial and modern sediments, respectively. These values result in a modern to preindustrial flux ratio of 7.5-10, which is similar to flux ratios recently reported for other alpine lakes in California, and greater than the value of 3 typically seen worldwide. We offer plausible hypotheses to explain the high flux ratios, including (1) proportionally less photoreduction and evasion of Hg with the onset of cultural eutrophication and (2) a combination of enhanced regional oxidation of gaseous elemental Hg and transport of the resulting reactive gaseous Hg to the surface with nightly downslope flows of air. If either of these mechanisms is correct, it could lead to local/regional solutions to lessen the impact of globally increasing anthropogenic emissions of Hg on Lake Tahoe and other alpine ecosystems.Funding was provided by Miami University, EPA-STAR, the Postdoctoral Scholar Program at Woods Hole Oceanographic Institution, and the USGS

Biotechnologizing Jatropha for local sustainable developments

This article explores whether and how the biotechnologization process that the fuel-plant Jatropha curcas is undergoing might strengthen local sustainable development. It focuses on the ongoing efforts of the multi-stakeholder network Gota Verde to harness Jatropha within local small-scale production systems in Yoro, Honduras. It also looks at the genomics research on Jatropha conducted by the Dutch research institute Plant Research International, specifically addressing the ways in which that research can assists local development in Honduras. A territorial approach is applied for analysis employing a three domain concept (local sustainable biotechnological development) of territory, technology and re-territorialization. The article suggests that, although the biotechnologization process (through genomics) of Jatropha within the socio-technical framework of the institute and multi-stakeholder networks is an ongoing process¿¿and different trajectories are, therefore, still open - the process can, nevertheless, strengthen local sustainable developmen

A terrestrial planet candidate in a temperate orbit around Proxima Centauri

At a distance of 1.295 parsecs, the red dwarf Proxima Centauri (α Centauri C, GL 551, HIP 70890 or simply Proxima) is the Sun’s closest stellar neighbour and one of the best-studied low-mass stars. It has an effective temperature of only around 3,050 kelvin, a luminosity of 0.15 per cent of that of the Sun, a measured radius of 14 per cent of the radius of the Sun and a mass of about 12 per cent of the mass of the Sun. Although Proxima is considered a moderately active star, its rotation period is about 83 days and its quiescent activity levels and X-ray luminosity are comparable to those of the Sun. Here we report observations that reveal the presence of a small planet with a minimum mass of about 1.3 Earth masses orbiting Proxima with a period of approximately 11.2 days at a semi-major-axis distance of around 0.05 astronomical units. Its equilibrium temperature is within the range where water could be liquid on its surface

The transiting exoplanet community early release science program for JWST

The James Webb Space Telescope (JWST) presents the opportunity to transform our understanding of planets and the origins of life by revealing the atmospheric compositions, structures, and dynamics of transiting exoplanets in unprecedented detail. However, the high-precision, time-series observations required for such investigations have unique technical challenges, and prior experience with other facilities indicates that there will be a steep learning curve when JWST becomes operational. In this paper we describe the science objectives and detailed plans of the Transiting Exoplanet Community Early Release Science (ERS) Program, which is a recently approved program for JWST observations early in Cycle 1. The goal of this project, for which the obtained data will have no exclusive access period, is to accelerate the acquisition and diffusion of technical expertise for transiting exoplanet observations with JWST, while also providing a compelling set of representative datasets that will enable immediate scientific breakthroughs. The Transiting Exoplanet Community ERS Program will exercise the time-series modes of all four JWST instruments that have been identified as the consensus highest priorities, observe the full suite of transiting planet characterization geometries (transits, eclipses, and phase curves), and target planets with host stars that span an illustrative range of brightnesses. The observations in this program were defined through an inclusive and transparent process that had participation from JWST instrument experts and international leaders in transiting exoplanet studies. Community engagement in the project will be centered on a two-phase Data Challenge that culminates with the delivery of planetary spectra, time-series instrument performance reports, and open-source data analysis toolkits in time to inform the agenda for Cycle 2 of the JWST mission