Management Control Systems : Germany and France facing the North American Model: some insights for research.

Corporate Governance and Management Control Systems are two research fields that are concerned to a certain degree with the same problems. Yet the literature in both fields takes rarely notice of each other and the relationship between them. In this paper we argue that Corporate Governance is supported by Management Control Systems. In order to understand their relationship we take a historical perspective. We compare the evolution of Management Control in Germany and France and relate it to the North American concept. We also stress the concept of community that influenced historically in Germany and France both Corporate Governance and Management Control. Finally, we look into the professionalisation of the management control function. As a conclusion, we propose further research into the path dependency of the interrelationsip between Corporate Governance and Management Control Systems.management control systems; France; Germany;

An Empirical Connection between the UV Color of Early Type Galaxies and the Stellar Initial Mass Function

Using new UV magnitudes for a sample of early-type galaxies, ETGs, with published stellar mass-to-light ratios, Upsilon_*, we find a correlation between UV color and Upsilon_* that is tighter than those previously identified between Upsilon_* and either the central stellar velocity dispersion, metallicity, or alpha enhancement. The sense of the correlation is that galaxies with larger Upsilon_* are bluer in the UV. We conjecture that differences in the lower mass end of the stellar initial mass function, IMF, are related to the nature of the extreme horizontal branch populations that are generally responsible for the UV flux in ETGs. If so, then UV color can be used to identify ETGs with particular IMF properties and to estimate Upsilon_*.Comment: Submitted for publication in ApJ Letter

Herméneutiques du contrôle.

Contrôle ou control ? Management ou gestion ? Le contrôle comme processus, ou ce que fait le contrôleur ? Il est temps de revisiter les grands auteurs, les théories contingentes en ont bien besoin ! Quelques surprises sont d’ailleurs au rendez-vous, qui donnent à réfléchir sur les pseudo cadres conceptuels du contrôle.Control or « contrôle » ? Management or « gestion » ? Control or controlling ? Revisiting the most famous authors is more useful than ever, contingency theory needs it Some surprises are to be met, questioning the so-called conceptual frameworks.Fayol; contrôle de gestion;

Facilitating Librarian Research on Data Literacy: The Institute for Research Design in Librarianship

Background: Librarians conduct research to better understand the communities they serve and to develop new services. For librarians in rapidly evolving dataintensive settings, research is especially crucial. However, librarians regularly encounter obstacles that stymie their abilities to complete necessary research projects. To address these barriers, librarian researchers at Loyola Marymount University developed The Institute for Research Design in Librarianship (IRDL). Setting/Participants: In June 2014, a data librarian (D.B.) was accepted into the inaugural class of scholars attending the IRDL in Los Angeles, CA. During IRDL, scholars received training in research processes, including topics surrounding the formation of research questions, qualitative and quantitative research methodology, as well as mixed-methods research. Purpose: Using the skills and network acquired during the IRDL, library researchers have been able to pursue studies for which they previously had little support. One such study is a protocol designed by a data librarian (D.B.) at Weill Cornell Medical College to assess perceptions of data literacy competencies and socio-technical barriers impeding data literacy and data management practices among biomedical research teams. The study makes use of a novel interview protocol designed to rapidly assess these issues and their impact on research data workflows. The Weill Cornell Medical College Institutional Review Board has approved this library study. Conclusion: Participation in the IRDL has been instrumental in facilitating the execution of research aimed at examining socio-technical barriers impeding data literacy and hindering data management practices among biomedical research teams at academic medical centers

Herméneutiques du contrôle

Contrôle ou control ? Management ou gestion ? Le contrôle comme processus, ou ce que fait le contrôleur ? Il est temps de revisiter les grands auteurs, les théories contingentes en ont bien besoin ! Quelques surprises sont d'ailleurs au rendez-vous, qui donnent à réfléchir sur les pseudo cadres conceptuels du contrôle.contrôle de gestion; Herméneutiques;

Legacy: Preservation and Scientific Software

Colloquium presentation at the Green Bank Observatory, Green Bank, WV. May 30, 2019

The long period eccentric orbit of the particle accelerator HD167971 revealed by long baseline interferometry

Using optical long baseline interferometry, we resolved for the first time the two wide components of HD167971, a candidate hierarchical triple system known to efficiently accelerate particles. Our multi-epoch VLTI observations provide direct evidence for a gravitational link between the O8 supergiant and the close eclipsing O + O binary. The separation varies from 8 to 15 mas over the three-year baseline of our observations, suggesting that the components evolve on a wide and very eccentric orbit (most probably e>0.5). These results provide evidence that the wide orbit revealed by our study is not coplanar with the orbit of the inner eclipsing binary. From our measurements of the near-infrared luminosity ratio, we constrain the spectral classification of the components in the close binary to be O6-O7, and confirm that these stars are likely main-sequence objects. Our results are discussed in the context of the bright non-thermal radio emission already reported for this system, and we provide arguments in favour of a maximum radio emission coincident with periastron passage. HD167971 turns out to be an efficient O-type particle accelerator that constitutes a valuable target for future high angular resolution radio imaging using VLBI facilities.Comment: 8 pages, including 4 figures, accepted by Monthly Notices of the Royal Astronomical Societ