Expanding the set of rhodococcal Baeyer–Villiger monooxygenases by high-throughput cloning, expression and substrate screening

To expand the available set of Baeyer–Villiger monooxygenases (BVMOs), we have created expression constructs for producing 22 Type I BVMOs that are present in the genome of Rhodococcus jostii RHA1. Each BVMO has been probed with a large panel of potential substrates. Except for testing their substrate acceptance, also the enantioselectivity of some selected BVMOs was studied. The results provide insight into the biocatalytic potential of this collection of BVMOs and expand the biocatalytic repertoire known for BVMOs. This study also sheds light on the catalytic capacity of this large set of BVMOs that is present in this specific actinomycete. Furthermore, a comparative sequence analysis revealed a new BVMO-typifying sequence motif. This motif represents a useful tool for effective future genome mining efforts.

The evolutionary state of Miras with changing pulsation periods

Context: Miras are long-period variables thought to be in the asymptotic giant branch (AGB) phase of evolution. In about one percent of known Miras, the pulsation period is changing. It has been speculated that this changing period is the consequence of a recent thermal pulse in these stars. Aims: We aim to clarify the evolutionary state of these stars, and to determine in particular whether or not they are in the thermally-pulsing (TP-)AGB phase. Methods: One important piece of information that has been neglected so far when determining the evolutionary state is the presence of the radio-active s-process element technetium (Tc). We obtained high-resolution, high signal-to-noise-ratio optical spectra of a dozen prominent Mira variables with changing pulsation period to search for this indicator of TPs and dredge-up. We also use the spectra to measure lithium (Li) abundances. Furthermore, we establish the evolutionary states of our sample stars by means of their present-day periods and luminosities. Results: Among the twelve sample stars observed in this programme, five were found to show absorption lines of Tc. BH Cru is found to be a carbon-star, its period increase in the past decades possibly having stopped by now. We report a possible switch in the pulsation mode of T UMi from Mira-like to semi-regular variability in the past two years. R Nor, on the other hand, is probably a fairly massive AGB star, which could be true for all meandering Miras. Finally, we assign RU Vul to the metal-poor thick disk with properties very similar to the short-period, metal-poor Miras. Conclusions: We conclude that there is no clear correlation between period change class and Tc presence. The stars that are most likely to have experienced a recent TP are BH Cru and R Hya, although their rates of period change are quite different.Comment: 11 pages, 7 figures, 2 tables; accepted for publication in A&

The ALMA detection of CO rotational line emission in AGB stars in the Large Magellanic Cloud

Context. Low- and intermediate-mass stars lose most of their stellar mass at the end of their lives on the asymptotic giant branch (AGB). Determining gas and dust mass-loss rates (MLRs) is important in quantifying the contribution of evolved stars to the enrichment of the interstellar medium. Aims: This study attempts to spectrally resolve CO thermal line emission in a small sample of AGB stars in the Large Magellanic Cloud (LMC). Methods: The Atacama Large Millimeter Array was used to observe two OH/IR stars and four carbon stars in the LMC in the CO J = 2-1 line. Results: We present the first measurement of expansion velocities in extragalactic carbon stars. All four C stars are detected and wind expansion velocities and stellar velocities are directly measured. Mass-loss rates are derived from modelling the spectral energy distribution and Spitzer/IRS spectrum with the DUSTY code. The derived gas-to-dust ratios allow the predicted velocities to agree with the observed gas-to-dust ratios. The expansion velocities and MLRs are compared to a Galactic sample of well-studied relatively low MLRs stars supplemented with extreme C stars with properties that are more similar to the LMC targets. Gas MLRs derived from a simple formula are significantly smaller than those derived from dust modelling, indicating an order of magnitude underestimate of the estimated CO abundance, time-variable mass loss, or that the CO intensities in LMC stars are lower than predicted by the formula derived for Galactic objects. This could be related to a stronger interstellar radiation field in the LMC. Conclusions: Although the LMC sample is small and the comparison to Galactic stars is non-trivial because of uncertainties in their distances (hence luminosities), it appears that for C stars the wind expansion velocities in the LMC are lower than in the solar neighbourhood, while the MLRs appear to be similar. This is in agreement with dynamical dust-driven wind models

Long-period variables in NGC147 and NGC185

Previous studies on the stellar content of the two nearby dwarf galaxies NGC147 and NGC185 reveal a rich population of late-type giants in both systems, including a large number of carbon-rich objects. These stars are known to show pronounced photometric variability, which can be used for a more detailed characterisation of these highly evolved stars. Owing to their well-studied parameters, these Local Group members are ideal candidates for comparative studies. Trough photometric monitoring, we attempt to provide a catalogue of long-period variables (LPVs), including Mira variables, semi-regular variables, and even irregular variables in NGC 147 and NGC185. We investigate the light variations and compare the characteristics of these two LPV populations with the results found for other galaxies such as the LMC. We carried out time-series photometry in the i-band of the two target galaxies with the Nordic Optical Telescope (NOT), covering a time span of \approx2.5 years. These data were then combined with single-epoch K-band photometry, also obtained with the NOT. Narrow-band photometry data from the literature was used to distinguish between O-rich and C-rich stars. We report the detection of 513 LPVs in NGC185 and 213 LPVs in NGC147, showing i-amplitudes of up to \approx 2mag and periods ranging between 90 and 800 days. The period-luminosity diagram for each of our target galaxies exhibits a well populated sequence of fundamental mode pulsators. The resulting period-luminosity relations we obtained are compared to relations from the literature. We discuss the universality of those relations because of which, as a side result, a correction of the distance modulus of NGC185 may be necessary. Only one of our two galaxies, namely NGC185, has a significant fraction of possibly first overtone pulsators. An interpretation of this finding in terms of differences in the star-formation histories is suggested.Comment: 10 pages (excluding online tables) and 9 figure

Performance of Al-Mn Transition-Edge Sensor Bolometers in SPT-3G

SPT-3G is a polarization-sensitive receiver, installed on the South Pole Telescope, that measures the anisotropy of the cosmic microwave background (CMB) from degree to arcminute scales. The receiver consists of ten 150~mm-diameter detector wafers, containing a total of 16,000 transition-edge sensor (TES) bolometers observing at 95, 150, and 220 GHz. During the 2018-2019 austral summer, one of these detector wafers was replaced by a new wafer fabricated with Al-Mn TESs instead of the Ti/Au design originally deployed for SPT-3G. We present the results of in-lab characterization and on-sky performance of this Al-Mn wafer, including electrical and thermal properties, optical efficiency measurements, and noise-equivalent temperature. In addition, we discuss and account for several calibration-related systematic errors that affect measurements made using frequency-domain multiplexing readout electronics.Comment: 9 pages, 5 figures, submitted to the Journal of Low Temperature Physics: LTD18 Special Editio

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research