Possible comet samples : The NASA Cosmic Dust Program

Beginning in 1974, a limited effort to collect extraterrestrial dust samples from the stratosphere using impactors mounted on NASA U-2 aircraft was initiated at NASA Ames Research Center (1). Subsequent studies (e.g. 1-9) have clearly established an extraterrestrial origin for some of the material. Attrition of comets is considered to be one of the potential sources of extraterrestrial dust(1,5). Additionally, some of the particles appear to represent a type of primitive material not represented in meteorite collections. In order to provide a greater availability of these samples to the scientific community, NASA-Johnson Space Center (JSC) began in May of 1981 a program dedicated to the systematic collection and curation of cosmic dust for scientific investigation. Collections were made at 18 to 20 km altitude by means of collectors mounted under the wings of a WB57F. When the aircraft reaches operating altitude, the collector plates (impactors) are extended into the ambient airstream with the collection surface normal to the airflow. To prevent particles from bouncing off the surface, the impactors are coated with a film of high viscosity silicone oil. The impactors are sealed in canisters to minimize contamination when not collecting.

The making of control : an ethnomethodology of choosing management accounting systems [La fabrique du controle : une ethnomethodologie du choix des outils de gestion]

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army’s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits. [Cet article vise à contribuer à la littérature sur la mise en place des systèmes de contrôle de gestion. À cette fin, nous questionnons ce qui est discuté lors du choix d’un système de contrôle et sur quoi repose in fine la décision. Cet article est fondé sur une approche ethnométhodologique de l’Armée du Salut en France permise par notre double qualité de chercheurs mais également de conseiller auprès de la direction de l’organisation entre 2000 et 2007. Un accès illimité à des données internes nous permet ainsi de mettre en lumière les aspects méconnus et invisibles du contrôle de gestion : les discussions et interactions entourant le choix d’outils. Nous contribuons à la compréhension de l’émergence du besoin de contrôle, des étapes et du processus de choix d’outils et enfin du contrôle de gestion dans une organisation à but non lucratif.]