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Artykuły w czasopismach na temat "CAC 40 companies"
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Kaddouri, Ouiam. "Communicating CSR Through Collaborative Partnerships: The Case of the CAC 40 Companies". Academy of Management Proceedings 2017, nr 1 (sierpień 2017): 13596. http://dx.doi.org/10.5465/ambpp.2017.13596abstract.
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Ahmadi, Ali, i Abdelfettah Bouri. "An Implementation Assessment of Corporate Environmental Disclosure: An Empirical Study of CAC 40 Listed Companies". Journal of Environmental Accounting and Management 5, nr 4 (grudzień 2017): 273–84. http://dx.doi.org/10.5890/jeam.2017.12.001.
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Zinsou, Kuassi M. Charles. "Integrated or non-integrated reports: French listed companies at a crossroads?" Sustainability Accounting, Management and Policy Journal 9, nr 3 (2.07.2018): 253–88. http://dx.doi.org/10.1108/sampj-09-2017-0114.
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Purpose The purpose of this paper is to examine the degree of integration of reference documents (RD) produced by French CAC 40 listed companies to determine whether they have initiated the adoption of an integrated reporting (IR) approach. In particular, the author has examined how the French regulation shapes the integration of sustainable development issues within the business practices of these companies. Design/methodology/approach On the basis of content analysis of 279 RD over nine years (2006-2014), the author has examined the extent and the quality of the IR practice with the help of three criteria (strategy, governance and commitment of stakeholders). Evidence of the existence of an integration practice is thus sought using 34 CAC 40 companies having the obligation, according to various regulations, to include in their management report information relating to questions of sustainable development (SD). Findings There is a variation between the CAC 40 companies regarding integration of SD issues in the core business. As a result of the analysis, the author has observed that 41% of companies in our sample integrate issues of SD to more than 90%, whereas other companies consider concerns relating to SD as subsidiary. All of the companies (100%) have put in place policies to manage the environmental and social governance aspects, assuming recognition of the importance of these issues for the companies. Yet only a few (41%) went further than the mere declaration of intent and have revised their business processes to reflect the taking into account of all the factors which contribute to the process of value creation. On the whole, the principle of connectivity that perfectly defines the integrated character of a report is only moderately respected by the companies in the sample. Practical implications The methodology deployed in this study to identify the integration practices of listed companies in France can be replicated by other researchers who would endeavor to assess the IR practices of companies from other countries. For regulatory agencies, this study provides evidence on how the various regulations that make up a national business system shape company reporting and allow informing different categories of stakeholders. Originality/value This research provides the empirical result of a longitudinal study of the degree of integration of RDs in the context of an environment regulating non-financial reporting. The construction of a set of criteria characterizing the degree of integration of SD issues at the heart of businesses is another innovative approach of this study.
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Kühn, Anna-Lena, Markus Stiglbauer i Janina Heel. "Does mandatory CSR reporting lead to higher CSR transparency? The case of France". Corporate Ownership and Control 11, nr 2 (2014): 29–45. http://dx.doi.org/10.22495/cocv11i2p3.
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Expedited by the financial crisis and increased stakeholder activism, the demand for reliable and accountable business practices and transparency has gained momentum in the current corporate social responsibility (CSR) debate. Consequently, companies have started to become aware of the increasing importance of conveying increased transparency and accountability to stakeholders, gaining their legitimacy and establishing a positive public image through adequate CSR reporting. Since it is obligatory to disclose information on corporate financial performance and on companies’ environmental and social impact in France, this paper addresses how transparent French listed companies of the CAC 40 communicate their CSR engagement externally. To turn the latent construct ‘transparency of CSR reporting’ into a measurable value, we conduct qualitative content analysis based on the Global Reporting Initiative (GRI) guidelines. Assuming mandatory CSR reporting to increase companies’ CSR transparency in general, most of the companies communicate their corporate profile, strategy and management broadly. Whereas companies report the environmental dimension most frequently, they refer only marginally to the economic and social dimensions.
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BOUSSENNA, Hamza. "The effect of the board of directors’ characteristics on the performance of French companies listed on the (CAC 40) Index during 2015-2017". Journal of Finance & Corporate Governance 2, nr 2 (31.12.2018): 23–43. http://dx.doi.org/10.54960/jfcg.v2i2.23.
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This study aims to examine the impact of characteristics of the board of directors on the performance of non-financial French companies listed on the (CAC 40) index during the period 2015-2017. We estimated the firm performance using two types of measures (the accounting and market measures). The findings of the study show that the percentage of independent directors and CEO duality had a negative impact on the performance, which is consistent with the stewardship theory and agency theory respectively, the results also show that there is a significant negative relationship between the number of the board of directors’ meetings and the firm performance.
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Ahmadi, Ali, i Abdelfettah Bouri. "The relationship between financial attributes, environmental performance and environmental disclosure". Management of Environmental Quality: An International Journal 28, nr 4 (12.06.2017): 490–506. http://dx.doi.org/10.1108/meq-07-2015-0132.
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Purpose An increasing number of business organizations around the world are engaged in the accounting reporting on non-financial performance aspects, mainly within the field of environmental responsibility. The purpose of this paper is to assess the association between environmental disclosure and environmental performance and examine the financial attributes of companies using a composite disclosure index to investigate the status of the environmental disclosure practices of the top 40 companies operating in France. Design/methodology/approach The sample used in this study consists of the 40 largest companies operating in France (index CAC 40). Findings The findings of the study show that environmental disclosure is positively associated to environmental performance. Financial attributes, such as firm size, the need for capital, profitability and capital spending, are positively associated with environmental disclosure quality. Equally, a high quality of environmental disclosure will reflect the effectiveness of corporate governance and would tend to face fewer difficulties in accessing capital markets. The authors found that firms revealed on healthcare and gas oil business sector disclose more environmental information than other industries. Originality/value A web-based search was performed during the fourth quarter of 2014, locating the corporate websites of the sample firms. The sample period is 2011-2013 (108 firm-year observations).
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Kilian, N. "ESG Metrics Disclosures for Index-Listed Companies in Paris, New York and Johannesburg". European Company Law 20, Issue 4 (1.08.2023): 76–83. http://dx.doi.org/10.54648/eucl2023012.
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Against the background of Index listed companies, for example the Paris Stock Exchange (Euronext) CAC 40 ESG Index, New York (NY) Stock Exchange iShares Core MSCI World UCITS ETF Index and the Johannesburg Stock Exchange (JSE) Equity Fund or Index, this article will review similarities in ESG metrics disclosures relevant to each index and whether a stock exchange could rate an index for ESG compliance without making use of an external rating company, for example MSCI. This article also discusses the method used by MSCI to rate listed companies for ESG compliance and whether asset or fund managers could rate their investment portfolios independently from a stock exchange. In this regard, three asset managers – BNP Paribas, Blackrock and Old Mutual – are examined for similarities in their ESG rating processes. In addition, this article explains whether the above stock exchanges are using the same ESG metrics or not. Paris Stock Exchange, New York Stock Exchange, Johannesburg Stock Exchange, ESG, asset manager index, asset manager ESG compliance, ESG rating, United Nations Sustainable Stock Exchanges Initiative
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Jahmane, Abderrahmane, i Brahim Gaies. "Corporate social responsibility, financial instability and corporate financial performance: Linear, non-linear and spillover effects – The case of the CAC 40 companies". Finance Research Letters 34 (maj 2020): 101483. http://dx.doi.org/10.1016/j.frl.2020.101483.
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Letaifa, Wissal Ben. "What Tells the Timing of Dividend Payment to Shareholders? The Case of French Companies". International Journal of Accounting and Financial Reporting 9, nr 1 (3.01.2019): 183. http://dx.doi.org/10.5296/ijafr.v9i1.14338.
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Purpose: This paper aims to extend and contributes to prior French research on the determinants of the timing of dividend payment. It seeks to investigate the impact of ownership structure, duality of the manager as chairman and president of the board, liquidity, size and growth opportunities, profitability, variation of the amount of dividend on the real timing of dividend payment.Design/methodology/approach: Using a panel of French listed firms from 2003 to 2008, the paper uses a cox regression to investigate the relationship between the corporate determinants and the timing of dividend payment.Finding: The paper finds that large shareholders influence the timing of dividend payment but there is no significant relationship between the duality of the manager and the fixing of the dividend payment. The finding is consistent with agency theory since rapid dividend payment can be employed for mitigating agency conflict as timing of dividend payment can be substituted for shareholder monitoring. Further, the empirical results reveal that Cox regression is more appropriate in explaining the duration of dividend payment with variables associated to corporate governance and ownership structure.Originality/value: The paper contributes to prior research related to the timing of dividend payment by being the first French study to examine the determinants of the timing of dividend payment for listed companies in CAC 40.
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Vasileiou, Evangelos, i Aristeidis Samitas. "Value at Risk, Legislative Framework, Crises, and Procyclicality: what goes wrong?" Review of Economic Analysis 12, nr 3 (27.10.2020): 345–69. http://dx.doi.org/10.15353/rea.v12i3.1698.
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This study highlights some deficiencies of the stock markets’ risk legislation framework, and particularly the CESR (2010) guidelines. We show that the current legislative framework fails to offer incentives to financial management companies to invest in advanced models for more representative Value at Risk (VaR) estimations, and for this reason, in many cases conventional VaR models are applied. We use data from the DAX, CAC 40, FTSE, FTSEMIB and IBEX indices, and then we apply them to the widely accepted Delta Normal VaR model. The empirical findings show that the conventional VaR models not only fail to provide information for the upcoming financial crises, but also contribute to such phenomena as procyclicality and overreaction in the stock market. We suggest additional tests and we empirically show how these tests could reduce the procyclicality issue and promote a more sustainable investment environment. Even though this study is mainly focused on CESR (2010) guidelines, it could be useful for any similar legislative framework, such as the Basel Accords.
Rozprawy doktorskie na temat "CAC 40 companies"
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Belkasseh, Soumaya. "Travail temporaire révélateur des paradoxes de la Responsabilité Sociale des Entreprises (RSE)". Electronic Thesis or Diss., université Paris-Saclay, 2024. http://www.theses.fr/2024UPASI006.
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Les entreprises multinationales cherchent constamment à améliorer leur compétitivité sur le marché en optimisant les charges d'exploitation. La masse salariale représente l'un des postes de coûts les plus importants à maîtriser. En effet, certaines entreprises choisissent d'opter pour une gestion flexible des ressources humaines à travers le recours au travail temporaire. Ce choix stratégique présente, certes, un avantage financier mais serait porteur d'enjeux importants aux niveaux économique et social, notamment pour les entreprises qui adoptent une démarche de Responsabilité Sociale des Entreprises (RSE). En se basant sur une revue de la littérature multidisciplinaire et notre étude empirique, nous souhaiterions apporter des éléments de réponse à la problématique suivante : « Comment l'adoption d'une démarche de la Responsabilité Sociale des Entreprises (RSE) serait-elle compatible avec le recours au travail temporaire ? ». Nous adoptons une méthodologie de recherche qualitative basée sur la méthode d'étude de cas multiples, en étudiant un échantillon de quatre entreprises du CAC 40. Ces entreprises sont présentes au Maroc, emploient des intérimaires et adoptent une démarche RSE avec tout ce que cela implique en termes d'engagement social vis-à-vis de l'ensemble des parties prenantes notamment les collaborateurs. A l'issue de ce travail de recherche, une nouvelle démarche flexible socialement responsable est proposéeMultinational companies are constantly seeking to improve their market competitiveness by optimizing operating costs. Payroll represents one of the most important cost items to control. Indeed, some companies choose to opt for flexible management of human resources using temporary work. This strategic choice certainly presents a financial advantage but would bring significant economic and social challenges, particularly for companies that adopt a Corporate Social Responsibility (CSR) approach. Based on a review of the multidisciplinary literature and our empirical study, we would like to provide elements of response to the following problem: “How would the adoption of a Corporate Social Responsibility (CSR) approach be compatible with the use of temporary work?". We adopt a qualitative research methodology based on the multiple case study method, by studying a sample of four CAC 40 companies. These companies are present in Morocco, employ temporary workers and adopt a CSR approach with all that this implies namely in terms of social commitments towards all stakeholders, particularly employees. At the end of this research work, a new flexible socially responsible approach is proposed
Książki na temat "CAC 40 companies"
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Smith, Raymond A., i Patricia D. Siplon. Drugs into Bodies. Praeger, 2006. http://dx.doi.org/10.5040/9798400642623.
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Drugs into Bodiesrecounts the emergence and development of a globally oriented AIDS treatment activist movement that refused to accept that more than 40 million people with HIV in the developing world should simply be left to die. Rooted in earlier AIDS activist efforts, this new movement has forged a global network dedicated to providing universal access to life-saving medications. More than 40 million people are living with HIV/AIDS worldwide, yet only a small fraction have access to life-saving treatments. For many years, governments, pharmaceutical companies, and even some international relief agencies have called this a tragic but unavoidable situation, given the high cost of the medications used to fight HIV. A small but growing group of activists, however, have banded together to prove that the obstacles to universal HIV treatments are mostly human-made, and thus can be overcome by human actions. Drugs into Bodieschronicles the birth and expansion of the global AIDS treatment activist movement, focusing in particular on the U.S.-based organization Health GAP. Drawing on the legacy of the protest group ACT UP and other earlier AIDS activism, Health GAP and like-minded allies have forged a global network to combat the AIDS crisis in Africa and throughout the developing world. From the White House to the United Nations, from plush corporate offices to South African shantytowns, AIDS treatment activists have defied the dictates of globalization, altered government policies, shamed multinational corporations, secured funding for treatment, and brought hope to millions of people with HIV.
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McCay, Layla. Breaking the Rainbow Ceiling. Bloomsbury Publishing Plc, 2024. http://dx.doi.org/10.5040/9781399410748.
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A compelling look at the challenges facing LGBTQ+ professionals as they navigate their careers – with advice from many senior figures who have smashed their own rainbow ceilings. There are currently only four LGBTQ+ CEOs across all Fortune 500 and FTSE 100 companies who are out at work, and just 0.8% of Fortune 500 board positions are filled by LGBTQ+ people. This deficit, occurring across sectors and around the world, reveals a diversity gap playing out in today’s workplace: LGBTQ+ people are less likely to reach the top jobs. But what is holding LGBTQ+ people back at work – and what can be done? Breaking the Rainbow Ceiling explores the hidden differences that cause LGBTQ+ people to be underrepresented at the most senior levels of professional life. Combining data with personal insights from over 40 prominent LGBTQ+ trailblazers, from CEOs to Ambassadors, Layla McCay reveals the challenges that LGBTQ+ people commonly encounter as they find their way in work environments, and provides the practical strategies that can help empower LGBTQ+ people to reach their full professional potential. The book explores how everyone – from boards, CEOs, managers, HR professionals and colleagues, through to LGBTQ+ people navigating their own career paths – can recognize and address the barriers, achieve their career goals, and build a more inclusive workplace where everyone can thrive and succeed.
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Verdini Trejo, Bruno. Winning Together. The MIT Press, 2018. http://dx.doi.org/10.7551/mitpress/9780262037136.001.0001.
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Through an analysis of prominent transboundary natural resource management negotiation cases, Winning Together outlines how government, industry, and NGOs can effectively overcome past grievances, break the status quo, resolve conflicts, and create mutual gains in high-stakes water, energy, and environmental disputes. The book examines two landmark international negotiations between the United States and Mexico, both with agreements signed in 2012 after several decades of deadlock. The first case involves the conflict over the shared hydrocarbon reservoirs in the Gulf of Mexico, containing significant oil and natural gas resources. The second analyzes the dispute, amidst severe drought and increased climate risks, over the environmental resources and shared waters of the Colorado River, providing irrigation and water supply to more than 40 million people. For the first time, the two countries established a binational framework to co-develop and jointly manage these transboundary natural resources, as partners. Through unprecedented interviews with over 70 negotiators on both sides of the border, the book underscores strategies by which resource management practitioners can effectively increase river basin supply, re-think irrigation and storage infrastructure, restore ecosystems and habitats, enhance coordination between private and state owned companies, improve energy transition and planning, and re-define the scope and impact of diplomatic partnerships. Winning Together shows how developed and developing countries can move beyond hard-bargaining tactics and avoid the ultimatums that accompany the presumption that there are not enough resources to go around, and that one side must win and the other must inevitably lose.
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Kuriansky, Judy. Beyond Bullets and Bombs. Praeger, 2007. http://dx.doi.org/10.5040/9798400617911.
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In the midst of ongoing Israeli-Palestinian conflict, civil war, and political discord, courageous civilians from both sides are working together toward mutual understanding and peace. In 40 captivating chapters, experts tell intriguing personal stories, interwoven with psychosocial models and principles, describing how people living in hostile cultures can establish harmony. We come to know established programs like Seeds of Peace and Search for Common Ground, as well as lesser-heralded, yet valiant efforts by children and adults of the region. This hope-filled work will be of interest to everyone who cares about peace, as well as to professionals and students in the social sciences, psychology, international relations, public policy, human rights, and cross-cultural studies. In the midst of ongoing Israeli-Palestinian conflict, civil war, and political discord, courageous civilians from both sides are working together toward mutual understanding and peace. Israeli Jews and Arabs, and Palestinian Muslims and Christians, young and old, men and women, are cooperating in grassroots people-to-people projects, developing educational programs and creating activities to bridge their differences.Beyond Bullets and Bombsshowcases such impressive and important projects that deserve more support and world attention. In 40 captivating chapters, experts tell intriguing personal stories interwoven with psychosocial models and principles proving how people living in hostile cultures can establish peace. This collection is the perfect companion to Kuriansky's earlier book,Terror in the Holy Land: Inside the Anguish of the Israeli-Palestinian Conflict, an unprecedented work that presents more than 30 chapters written by Israelis, Palestinians, and psychological experts on the underpinnings and effects of the conflict. In the volume at hand, we come to know established programs like Seeds of Peace and Search for Common Ground, as well as lesser-heralded, yet valiant efforts by children and adults of the region working together for peace. Both volumes will be of interest to everyone who cares about peace, as well as to professionals and students in the social sciences, psychology, international relations, public policy, human rights, and cross-cultural studies.
Części książek na temat "CAC 40 companies"
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Baray, Jérôme, i Frank Bournois. "Profile of the Top Executives of CAC 40 Companies". W Handbook of Top Management Teams, 31–37. London: Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1057/9780230305335_3.
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Küfeoğlu, Sinan. "SDG-2 Zero Hunger". W Emerging Technologies, 209–28. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-07127-0_4.
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AbstractPeople’s lives, communities and civilisations have all been defined by constant danger. Hunger is the menace, a plague that causes weakness, despair and death in the worst-case scenarios. One of the primary common threads has been hunger throughout history, which has resulted in large-scale migration, wars, conflicts and great sacrifices. This chapter presents the business models of 40 companies and use cases that employ emerging technologies and create value in SDG-2, Zero Hunger. We should highlight that one use case can be related to more than one SDG and it can make use of multiple emerging technologies.
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Küfeoğlu, Sinan. "SDG-14: Life Below Water". W Emerging Technologies, 453–68. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-07127-0_16.
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AbstractGlobal systems and processes that assure the supply of rainwater, drinking water and oxygen are regulated by oceanic temperature chemistry, currents and life. Pollution, diminished fisheries and the loss of coastal habitats all have negative impacts on the ocean’s sustainability. Such activities have severely impacted around 40% of the world’s oceans. SDG-14, Life Below Water, aims to conserve marine ecosystems by establishing regulations for removing pollutants from the sea, decreasing sea acidification and regulating the fishing sector to ensure sustainable fishing. As a result, the major incentive for this goal is to protect and utilise marine ecosystem services sustainably. This chapter presents the business models of 36 companies and use cases that employ emerging technologies and create value in SDG-14. We should highlight that one use case can be related to more than one SDG and it can make use of multiple emerging technologies.
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Moyo, Mukani, Van-Den Truong, Josip Simunovic, Jean Pankuku, George Ooko Abong, Francis Kweku Amagloh, Richard Fuchs i in. "Orange-Fleshed Sweetpotato Puree: A Breakthrough Product for the Bakery Sector in Africa". W Root, Tuber and Banana Food System Innovations, 145–72. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-92022-7_5.
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AbstractReplacing some of the wheat flour in breads and pastries with OFSP (orange-fleshed sweetpotato) puree can increase the market demand for these nutritious varieties and would offer economic opportunities for smallholders, including women and youths. The technology to make sweetpotato puree has been well developed in industrialized countries since the 1960s. Techniques fine-tuned by RTB allow OFSP puree to be stored in plastic bags for 6 months, without refrigeration. Private companies in Malawi and Kenya are now manufacturing the puree and selling it to bakeries that substitute OFSP puree for up to 40% of the white wheat flour in bread and other baked goods. Consumers like the bread that is sold in supermarkets and bakeries. Food safety protocols ensure that the puree is part of safe, healthy products. The OFSP seed is available to smallholder farmers, who are linked with processors who buy the roots. Business models suggest that processing puree is profitable. The Scaling Readiness approach is helping to ensure that more farmers, processors, and consumers benefit from OFSP.
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Sanderson, Hans, i Thomas Stridsland. "Cascading Transitional Climate Risks in the Private Sector—Risks and Opportunities". W Springer Climate, 179–86. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-86211-4_21.
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AbstractAdaptation to climate change poses two recognized significant types of risks to the private sector; (1) physical risks and (2) transitional risks. As markets respond to climate-related policies and shifting demands from customers and investors, opportunities as well as risks are presented. A very recent and important policy development is the European Green Deal suggesting the EU to reduce its emissions from 40 to 55% by 2030, and aiming to enable European countries to meet their Paris Agreement targets. The shift required for this transition highlights the challenges in terms of adapting business models and decision-making tools, while also providing opportunities for innovation and development in the private sector. In order to reach Paris Agreement goals, science-based targets need to be adopted to measure and manage emissions, specifically focussing on Scope 3 emissions embedded in the value chain in the private sector. Methods and guidances are considered, with the ultimate goal being a harmonized methodology to create a detailed emissions inventory and risk disclosure of a company’s operations. It is suggested that Environmentally Extended Input–Output models initially be used as a screening tool, in order to identify emission dense sectors. Process-based LCA inventory data, collected through collaboration and transparency throughout the value chain, can then be applied to increase the resolution of the decision-making tool.
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Tardieu, Hubert. "Role of Gaia-X in the European Data Space Ecosystem". W Designing Data Spaces, 41–59. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93975-5_4.
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AbstractThe Gaia-X project was initiated in 2019 by the German and French Ministers of Economy to ensure that companies would not lose control of their industrial data when it is hosted by non-EU cloud service providers.Since then, Gaia-X holds an international association presence in Belgium with more than 334 members, representing both users and providers across 20 countries and 16 national hubs and 5 candidate countries.The Association aims to increase the adoption of cloud services and accelerate data exchanges by European businesses through the facilitation of business data sovereignty with jointly approved (user and provider) policy rules on data portability and interoperability.Although for many enterprises, data sovereignty is seen as a prerequisite for using the cloud, a significant driver to boost the digital economy in business is incentivizing business data sharing. Two decades of cost optimization have constrained business value creation, driving many companies to neglect the opportunity to create shared value within a wider industry ecosystem.Now, thanks to the participation of large numbers of cloud users in the domains of Finance, Health, Energy, Automotive, Travel Aeronautics, Manufacturing, Agriculture, and Mobility, among others, Gaia-X is ideally positioned to help industries define appropriate data spaces and identify/develop compelling use cases, which can then be jointly deployed to a compliant-by-design platform architecture under the Gaia-X specifications, trust, and labeling frameworks.The creation of national Gaia-X hubs that act as independent think tanks, ambassadors, or influencers of the Association further facilitates the emergence of new data spaces and use/enabler cases at a country level, before these are subsequently extended to a European scope and beyond. Gaia-X partners share the view that data spaces will play a similar role in digital business as the web played 40 years ago to help the Internet take off.The Gaia-X Working Groups are at the core of the Gaia-X discussions and deliverables. There are three committees: the Technical, the Policies and Rules, and the Data Spaces and Business.The Technical Committee focus on key architectural elements and their evolution, such as and not limited to: Identity and Access Management: bridge the traditional X509 realm and new SSI realm, creating a decentralized network of identity federations Service Composition: how to assemble services in order to create new services with higher added value Self-Description: how to build digital trust at scale with measurable and comparable criteria The Policy and Rules Committee creates the deliverables required to develop the Gaia-X framework (compliance requirements, labels and qualification processes, credentials matrix, contractual agreements, etc.): The Labels and Qualification working group defines the E2E process for labels and qualification, from defining and evolving the levels of label, the process for defining new labels, and identifying and certifying existing CABS. The Credentials and Trust Anchors working group will develop and maintain a matrix of credentials and their verification methods to enable the implementation of compliance through automation, contractual clauses, certifications, or other methods. The Compliance working group collects compliance requirements from all sources to build a unique compliance requirements pool. The Data Spaces Business Committee helps the Association expanding and accelerating the creation of new Gaia-X service in the market: The Finance working group focuses on business modeling and supports the project office of the Association. The Technical working group analyzes the technical requirements from a business perspective. The Operational Requirements working group is the business requirements unit. The Hub working groups hold close contact with all Gaia-X Hubs and support the collection and creation of the Gaia-X use and business cases. These working groups maintain the international list of all use cases and data spaces and coordinate the Hubs.
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Zambujal-Oliveira, João, i César Serradas. "Valuation of Technology-Based Companies". W Advances in Business Information Systems and Analytics, 108–22. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4983-5.ch007.
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The cash flows of technology-based companies show high degrees of uncertainty. As traditional valuation methods can hardly capture these characteristics, they are insufficient for valuing these kinds of companies. On the contrary, real options theory can quantify the value associated with management flexibility, growth opportunities, and synergies. This chapter assesses the corporate value of a technology-based company. By gathering information from historical cash flows and using Monte Carlo simulations, the chapter generates future returns paths and primarily uses them for valuations by discounted cash flow methods. The generated volatility is subsequently used to value the measurement carried out by real options theory. The value obtained under the real options binomial approach is about 40% higher than the one obtained by the discounted cash flow method. This difference can be attributed to the value associated with uncertainty and flexibility.
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Roach, Lee. "6. Corporate capacity and liability". W Company Law, 133–68. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0006.
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This chapter focuses on the complex rules regarding who can act on behalf of the company, and how liability can be imposed on the company for the actions of others. A company can enter into a contract by affixing its common seal to the contract; by complying with the rules in ss 44(2)–(8) of the Companies Act 2006 (CA 2006); or by a person acting under the company's express or implied authority. Section 39 of the CA 2006 provides that a contract cannot be invalidated on the ground that the contract is outside the scope of the company's capacity. Meanwhile, section 40 of the CA 2006 provides that the power of the directors to bind the company, or authorize others to do so, is free of any limitation under the company's constitution. The chapter then considers the four methods of liability: personal liability; strict liability; vicarious liability; and liability imposed via attribution.
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Roach, Lee. "6. Corporate capacity and liability". W Company Law, 138–76. Oxford University Press, 2022. http://dx.doi.org/10.1093/he/9780192895677.003.0006.
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This chapter focuses on the complex rules regarding who can act on behalf of the company, and how liability can be imposed on the company for the actions of others. A company can enter into a contract by affixing its common seal to the contract, by complying with the rules in ss 44(2)–(8) of the Companies Act 2006 (CA 2006), or by a person acting under the company’s express or implied authority. Section 39 of the CA 2006 provides that a contract cannot be invalidated on the ground that the contract is outside the scope of the company’s capacity. Meanwhile, section 40 of the CA 2006 provides that the power of the directors to bind the company, or authorize others to do so, is free of any limitation under the company’s constitution. The chapter then considers the four methods of liability: personal liability, strict liability, vicarious liability, and liability imposed via attribution.
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Russo, Barbara, Marco Scotto, Alberto Sillitti i Giancarlo Succi. "Case Studies". W Agile Technologies in Open Source Development, 144–55. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-59904-681-5.ch010.
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AMs have been developed considering mainly environments that are limited such as companies. For instance, XP defines practices such as 40-hours per week and pair programming that make sense only inside companies. However, the basic principles and most of the related practices are not bounded to such environments and can be useful to organize Agile teams in different contexts such as in OS communities.
Streszczenia konferencji na temat "CAC 40 companies"
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"Property Management and Corporate Real Estate within the French Companies: A Survey of the French CAC 40 Index Companies". W 2005 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2005. ERES, 2005. http://dx.doi.org/10.15396/eres2005_262.
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Allen, R. P., i H. C. M. Smit. "New Technology Uprating of Process Compressor and Generator Drive Gas Turbines". W ASME 1986 International Gas Turbine Conference and Exhibit. American Society of Mechanical Engineers, 1986. http://dx.doi.org/10.1115/86-gt-40.
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Investment in energy conservation projects can have substantial rates of return, particularly for companies like Dow Chemical which has many plants that are energy intensive. Dow also has many plants that rely on gas turbines for the bulk of their power generation. Thus improvements in efficiency of these gas turbines will contribute significantly to overall plant energy savings. This paper discusses how Dow uprated two of their gas turbines at their Netherlands complex, using retrofit packages developed by the General Electric Company. The justification, the field modifications, and the performance test results are all reviewed.
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Kostrzewski, Mariusz. "FREIGHT RAIL TRANSPORT IN JAPAN – NOT LESS EXCITING THAN PASSENGER ONES". W Súčasné problémy v koľajových vozidlách. VTS pri Žilinskej univerzite v Žiline, 2023. http://dx.doi.org/10.26552/spkv.z.2023.1.28.
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Japanese National Railways (JNR) has been privatized in 1987. As Kurosaki [45] stated, during the era of JNR, it accumulated heavy debts, especially in the freight operating area as railways in Japan are passenger-dominated. The conglomerate of Japanese domestic railway operators consists of 6 passenger companies and the seventh one is dedicated to freight operations and transport. Passenger rail transport companies are divided regionally and certainly operate passengers’ trains only. These companies are Hokkaido Railway Company (JR Hokkaido), East Japan Railway Company (JR East), West Japan Railway Company (JR West), Central Japan Railway Company (JR Tokai), Shikoku Railway Company (JR Shikoku), Kyushu Railway Company (JR Kyushu) and additionally Shinkansen Holding Corporation for high-speed rail transport [40]. By the way, it also includes the Railway Communication Company, Rail Information Systems Company, Railway Technical Research Institute, and Japanese National Railways Settlement Corporation [41]. Each of these transportation companies has in disposal their infrastructure and facilities in contrast to Japan Freight Railway Company (JR Freight), the company which operates freight transport. According to [45], JR Freight forms a vertically separated structure, while all the JR passenger companies comprise a vertically integrated structure. JR Freights consists of 6 branches: Kyushu, Kansai, Tokai, Kanto, Tohoku, Hokkaido [40]. JR Freights rents infrastructure from other companies [45], which makes freight transport dependent on time windows between passengers’ transport (more information related to that topic is mentioned hereafter). It does not have own its tracks; however, it has in disposal its own stations, yards, and facilities for freight trains. JR Freights, as many other companies in Japan (e.g. Shizutetsu, Suzuyo – sample companies are mentioned after discussions on the topic during grant in Japan with Prof. Koichi Shintani – private correspondence) is carrying about several different kinds of business, i.e. freight services, warehousing, car park operation, advertising, indemnity and other non-life insurance agency services, vehicle services, general civil engineering and construction design, project execution and management, incidental and related business operations
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Dada, Sadru. "Energy Conservation in Solvent Extraction Plants of Oilseeds". W 2022 AOCS Annual Meeting & Expo. American Oil Chemists' Society (AOCS), 2022. http://dx.doi.org/10.21748/lfzs1319.
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Increased prices of energy and uncreditable supplies of fuel have created another dimension in Business Management. Energy and solvent and chemicals now account between 40 to 50% of total operating costs. Many companies are finding that an organised energy conservation plan and program can hold down both energy use and costs without disrupting plant operations. If by energy conversation, you can maintain plant operations, despite reduction in energy supply, the effect in your profits is obvious.
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Najera, I., T. Ostolaza, F. Rodríguez-López, D. Álvarez, J. D. Miranda i C. Ibáñez. "Assessing and Valuing Impacts on Natural Capital: A Whole-O&G Company Approach". W SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220247-ms.
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Abstract Current and future disclosure frameworks and environmental legislation require oil and gas companies to disclose their environmental and social impacts and how their environmental, social and governance (ESG) practices affect their business. Reads, a commercially available tool developed by Repsol to help organizations manage their impacts on nature through a natural capital valuation approach, enables companies to integrate environmental considerations into their business strategies for better decision-making. Since the initial version of the approach was presented at the 2018 SPE Congress (SPE-190678-MS), Reads has evolved to align with the Natural Capital Protocol and the ISO 14008:2019 standard. The methodology that supports this unique approach has been made publicly available by Repsol. This manuscript presents the results of the company's natural capital assessment, with results from nearly 40 industrial facilities such as refineries, chemical plants, exploration and production facilities, combined cycle power plants, wind, solar and hydro power generation, covering most stages of the energy value chain. By applying Reads to the assets operated by Repsol, the most significant impacts on natural capital are identified, allowing the definition of an environmental management roadmap that includes the best impact reduction measures from a CBA and NEBA perspective. A ranking of Repsol's assets based on a standardized index of natural capital impacts was obtained for 2022. This approach addresses impacts on climate change, water resources and ecosystem services and biodiversity. Impact intensity indicators, using gigajoules as the energy unit, were used to allow comparisons regardless of the size and type of energy produced by the facilities. The main impact categories per business are summarized with an emphasis on the types of impacts that represent a greater percentage of the global impact for each activity, including O&G production, energy generation, and industrial activities, in both offshore and onshore environments. The benefits of this corporate portfolio analysis include facilitating the development and prioritization of specific action plans, justifying corporate decisions on materiality for reporting and identifying urgent actions. Furthermore, as Reads allows for the inclusion of restoration and offsetting activities, this analysis can be used to support the decision making of any organization on the path to decarbonization, and sustainability beyond carbon, and/or to meet its net positive impact ambition.
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"Seven Pillars in Cost Effectiveness for Sustaining the Life of Mature Fields: an Example from Mahakam Block". W Digital Technical Conference. Indonesian Petroleum Association, 2020. http://dx.doi.org/10.29118/ipa20-f-7.
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Maintaining mature fields provides major challenges in which production and resources are decreasing, while the operations complexity is increasing. This condition leads to increasing project risk, rising cost, and eventually decreasing company’s profit. New development projects may become sensitive to cost. Low oil price environment has made the situation even more challenging. This paper will discuss the strategy being implemented in Mahakam to overcome the challenges as a mature asset. Having produced for more than 40 years, Mahakam fits perfectly in the category of mature, thus fundamental changes are needed for ensuring its sustainability. One of the main focus areas is cost effectiveness. Cost structure was investigated in order to identify the main cost drivers. Then, multiple workshops were held to discuss any possible solutions to improve the cost effectiveness. For capturing ideas from bigger audience, an online platform was created where employees can submit ideas. Lastly, a communication media is regularly distributed to maintain employee’s engagement to the program. Seven pillars in cost effectiveness have been identified for Mahakam to respond to the current situation; Budget accuracy, technical standardization and innovation, change of working philosophy, operations optimization, supply chain optimization and renegotiation, cooperation with other companies, and organizational right-sizing. Several initiatives under those pillars have been successfully implemented resulting in 20% reduction of operational cost in 2019 and will be sustained for the years to come without compromising safety. As the challenge facing mature fields is typically similar, the aforementioned approach will likely not only be applicable in Mahakam but also in other mature fields. Some adaptations might be needed to adjust with the specific characteristic of each individual field. Cost effectiveness will generate capability to continue future investment for sustaining the life of mature fields which is one of the key elements for securing energy supply in Indonesia.
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Parker, Gordon W. "New Electromagnetic Methods to Locate and Assess Buried CP Problems". W 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27266.
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In this era of increased market competitiveness and the need for cost reduction strategies, natural gas pipeline and local distribution companies are now able to control the growth of their cathodic protection (CP) pipeline maintenance costs with the emergence of several new tools and related methods for diagnosing CP problems. In the early 1990’s, corrosion control engineers at the Southern California Gas Company (SoCal) were encouraged to find new methods to reduce maintenance costs associated with the company’s approximately 173 million feet of cathodically protected pipelines, mains and services. Mindful of how the maintenance problems in their CP systems were typically being resolved, an intriguing concept was conceived that could potentially reduce these costs and increase productivity by at least 40%. Driven to become more cost efficient, SoCal and the Pacific Gas and Electric Company (PG&E) in conjunction with the Gas Research Institute, now Gas Technology Institute (GTI) partnered with Radiodetection Corporation in the mid-90’s to research and design a more efficient way of troubleshooting and fault finding on CP systems. Radiodetections experience with electromagnetic detection equipment resulted in a family of non-invasive and cost-effective techniques to evaluate coating quality and to detect and record the flow of desired and interfering CP currents. The productivity gains and cost savings produced by this technology are significant. Additionally, problems that may have been difficult or impossible to detect now can be found allowing proactive and preventative maintenance. A history of these developments is discussed along with a brief review of the instruments technical aspects and capabilities. Typical field case studies are shown that demonstrate the improved corrosion control troubleshooting efficiencies available with these new technologies.
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Atay, Rıfat. "REVIVING THE SUFFA TRADITION". W Muslim World in Transition: Contributions of the Gülen Movement. Leeds Metropolitan University Press, 2007. http://dx.doi.org/10.55207/tbcm7967.
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In Islamic history, one of the most intriguing questions has been the termination of the Suffa School immediately following the Prophet’s demise. As is well known, the Suffa Companions were comprised of mostly single young men who did not have anywhere else to go to. They were provided with shelter and food in the Prophet’s Mosque in Medina. Their sole occupa- tion was to spend all their time with the Prophet, learning and studying. They became so well versed in Islam that most of them were sent as teachers and/or governors to new provinces. The paper claims that today Gülen is seeking to revive the Suffa tradition in two ways. First, by resembling the first Suffa Companions himself. The four guiding principles traced in the lives of the Suffa Companions (single, simple, humble and pious) can be found in the daily life of Gülen. Thus, this paper suggests that Gülen is often mistaken as a Sufi when in fact he can be considered a member of the Suffa. Secondly, Gülen has been consistently provid- ing personal tutelage over the last two decades to hundreds of theology graduate students. Students gain admission to Gülen’s informal school by passing a rigorous exam in Islamic sciences and Arabic. Thereafter awaits them extensive study and an ascetic lifestyle. Students can remain as long as they wish, some for even as long as ten years. Gülen has been known to have had up to 40 students at times, although given his ill-health this number has dropped to 15 in recent years. In their lifestyle, daily programme and efforts post ‘graduation’ these students resemble the first Suffa Companions.
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Hidayat, Teguh Rachman, Nadir Faisal Almadani, Jalu Waskito Nugroho, Abdul Rozak Baswedan, Guntur Putra Pranada, Rudi Hartono i Sigid Setiawan. "Increasing the Reliability of Oil Spill Contingency Using Hair Waste Used as Absorbent Pad Material". W SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220256-ms.
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Abstract Oil spills occur due to unsafe actions and unsafe conditions as well as asset reliability, which requires comprehensive improvement. Leakage incidents result in losses in the company's operational costs in the form of costs for leak prevention activities, costs for purchasing leakage equipment, and costs for managing hazardous and toxic waste. Implementing clean production processes through reducing, reuse, recycling waste, including implementing Extended Producer Responsibility (EPR) as well as using and selecting environmentally friendly raw materials, is the basis for carrying out innovations related to oil spill equipment. This research aims to reduce and save costs on using oil spill equipment by replacing it with natural absorbent materials. Natural absorbent materials that are often found in Indonesia include palm fiber, husks, sea mango seeds and hair waste. To test absorbent capacity, ASTM (American Society for Testing and Materials) is used as another standard procedure for testing absorption capacity. The test method applied for oil absorption by various absorbent media is ASTM D/483-60 "Oil Absorption of Pigment by Gardner-Coleman Method". The results of testing using the ASTM D/483-60 method showed that the absorbency by Volume of palm fiber was 53%, husk 36%, sea mango seed 135%, and hair 149%. Meanwhile, data on the absorbency by Weight of palm fiber is 42%, husk is 43%, sea mango seed is 133%, and hair is 102%. On the other hand, hair also has the highest recovery factor, namely 72%, while the other materials have recovery factor around 30-40%. Comparison of the factory absorbent pad with the hair absorbent pad after 50 uses, the hair absorbent pad remained stable, while the absorbent pad decreased and could not be used again because it had been damaged. After implementing hair absorbent pads, companies can save operational costs due to the decrease in the number of uses of absorbent pads which are replaced with hair absorbent pads, decreased waste of hazardous and toxic materials, and decreased purchases of Oil Spill Equipment.
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Almadi, Abdulaziz N., Anoop K. Dhingra i Dilip Kohli. "Closed-Form Displacement Analysis of 9-Link, 2-DOF and 10-Link, 3-DOF Mechanisms". W ASME 1996 Design Engineering Technical Conferences and Computers in Engineering Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/96-detc/mech-1207.
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Abstract This paper addresses the closed-form displacement analysis problem of all mechanisms which can be derived from 9-link kinematic chains with 2-DOF, and 10-link kinematic chains with 3-DOF. The successive elimination procedure developed in the companion paper is used to solve the resulting displacement analysis problems. The input-output polynomial degrees as well as the number of assembly configurations for all mechanisms resulting from 40 9-link kinematic chains, and 74 10-link kinematic chains with non-fractionated degrees of freedom (DOF) are given. The computational procedure is illustrated through two numerical examples. The displacement analysis problem for all mechanisms resulting from these chains is completely solvable, in closed-form, devoid of any spurious roots.
Raporty organizacyjne na temat "CAC 40 companies"
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Angelelli, Pablo, Carlos Guaipatín, Gloria Almeyda-Stemper i Juan J. Llisterri. IDB Group Support to the Small and Medium Enterprise Sector (1990-2002): Achievements, Lessons and Challenges. Inter-American Development Bank, marzec 2003. http://dx.doi.org/10.18235/0008850.
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Small and medium enterprises are estimated to account for at least 10 percent of the number of total businesses in most Latin American countries and between 20-40 percent of total employment. In the 1990's, 30 percent of new jobs were created by SMEs. Small companies have played a major role in developing clusters and productive chains that can compete in international markets and also show great potential for innovation and support for technological development. This technical report summarizes the achievements, lessons, and challenges of IDB Group operations over the period 1990-2002. As a regional development organization, the IDB Group (which includes the Inter-American Development Bank, the Inter-American Investment Corporation, and the Multilateral Investment Fund) has worked with governments and the private sector to overcome SME deficiencies and explore alternatives to maximize SME development across the region.
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Tiku, Sanjay, Binoy John i Arnav Rana. PR-214-183816-R01 Full-scale Fatigue Testing of Field Dents. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), styczeń 2022. http://dx.doi.org/10.55274/r0012202.
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Significant effort has been spent in understanding dent fatigue behavior and developing engineering assessment tools for dent integrity management involving full-scale dent testing and numerical modeling through Pipeline Research Council International (PRCI), United States Department of Transportation (DOT) and Canadian Energy Pipeline Association (CEPA) sponsored research [1][2][3][4][5]. The results of the research work have been incorporated in American Petroleum Institute (API) recommended practice (RP), API RP 1183 [6]. The assessment tools have been validated and calibrated against full-scale dent fatigue tests. The experimental database of dent full-scale fatigue tests; however, consisted of dents created in the laboratory and the majority of these were created using dome shaped (semi-elliptical end caps) indenters. The current project scope was developed to address the specific gap between fabricated samples developed for full-scale test and real world samples, and to provide further validation of the dent fatigue life assessment methodologies incorporated in API RP 1183[6]. The field dents tested under the current project ranged in depth from 0.6 % to 11 % and included pipe samples with diameters ranging from 10" OD to 40" OD. The experimental data generated using former in-service pipeline samples was used to assess and validate the Level 2 and Level 3 dent fatigue assessment tools incorporated in API RP 1183 and support the improved management of mechanical damage so that dig programs can be better managed and the resources effectively utilized by the operating companies. Related webinar
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Stickney, Christy. Many Paths to a Home: Emerging Business Models for Latin America and the Caribbean's Base of the Pyramid. Inter-American Development Bank, czerwiec 2014. http://dx.doi.org/10.18235/0006231.
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The lack of adequate housing is a problem throughout Latin America and the Caribbean (LAC). Almost 40 percent of families in the region live in a house beyond repair, have no title, or lack water, sewerage, electricity, adequate building materials, or space. It is estimated that by 2015, that number will increase by 10 percent. Only an investment of at least $310 billion will close the region's current housing gap, that is 7.8 percent of LAC's GDP. The demand for improved housing among the base of the pyramid (BOP) has been consistently strong and represents a relatively steady proportion of the overall income of this segment of the population. Yet the supply of innovative and tailored solutions continues to be limited. This report presents and analyzes promising business models that are enabling companies and other organizations to provide services and products to the BOP and in doing so help address the region's pressing housing deficit. The business models show that BOP families have both the willingness and the economic capacity to make a down payment and pay monthly installments for a finished housing solution. They also demonstrate that BOP families can afford to take out a loan for home construction or improvements if financial products are designed to take into account their particular circumstances, which include labor informality or low formal wages, lack of appropriate collateral, and a volatile wage-earning scheme. Most importantly, these models expose the vast opportunities for the private sector to enter and serve the BOP market. Demand at the BOP is latent and growing, and business models with the potential to serve this market segment are in need of adequate financing. This shows that the market opportunity is there for developers, suppliers of construction materials, financial institutions, and impact investors.
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Tanksley, Steven D., i Dani Zamir. Development and Testing of a Method for the Systematic Discovery and Utilization of Novel QTLs in the Production of Improved Crop Varieties: Tomato as a Model System. United States Department of Agriculture, czerwiec 1995. http://dx.doi.org/10.32747/1995.7570570.bard.
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Modern cultivated varieties carry only a small fraction of the variation present in the gene pool. The narrow genetic basis of modern crop plants is a result of genetic bottlenecks imposed during early domestication and modern plant breeding. The wild ancestors of most crop plants can still be found in their natural habitats and Germplasm Centers have been established to collect and maintain this material. These wild and unadapted resources can potentially fuel crop plant improvement efforts for many years into the future (Tanksley and McCouch 1997). Unfortunately, scientists have been unable to exploit the majority of the genetic potential warehoused in germplasm repositories. This is especially true as regards to the improvement of quantitative traits like yield and quality. One of the major problems is that much of the wild germplasm is inferior to modern cultivars for many of the quantitative traits that breeders would like to improve. Our research, focusing on the tomato as a model system, has shown that despite their inferior phenotypes, wild species are likely to contain QTLs that can substantially increase the yield and quality of elite cultivars (de Vicente and Tanksley 1992, Eshed and Zamir 1994, Eshed et al. 1996). Using novel population structures of introgression lines (ILs; Eshed and Zamir 1995) and advanced backcross lines (AB; Tanksley et al. 1996) we identified and introduced valuable QTLs from unadapted germplasm into elite processing tomato varieties. Populations involving crosses with five Lycopersicon species (L. pennellii (Eshed and Zamir 1994; Eshed et al. 1996; Eshed and Zamir 1996), L. hirsutum (Bernacchi et al. 1998), L. pimpinellifolium (Tanksley et al. 1996), L. parviflorum (unpub.), L. peruvianum (Fulton et al. 1997) have been field and laboratory tested in a number of locations around the world. QTLs from the wild parent were identified that improve one or more of the key quantitative traits for processing tomatoes (yield, brix, sugar and acid composition and earliness) by as much as 10-30%. Nearly isogenic lines (QTL-NILs) have been generated for a subset of these QTLs. Each QTL-NIL contains the entire genome of the elite cultivated parent except for a segment (5-40 cM) of the wild species genome corresponding to a specific QTL. The genetic material and information that was developed in this program is presently used by American and Israeli seed companies for the breeding of superior varieties. We expect that in the next few years these varieties will make a difference in the marketplace.
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Jacobsen, Nils. Linjebussens vekst og fall i den voksende byen: en studie av bybussenes geografiske kvalitet Stavanger – Sandnes 1920 – 2010. University of Stavanger, listopad 2019. http://dx.doi.org/10.31265/usps.244.
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Linear city bus services are facing increased challenges from city growth. Increased number of inhabitants on increasing acres of built-up areas, makes it demanding to maintain adequate bus services within reasonable catchment areas. Number of departures per hour give a partial description of the bus service quality. Number of departures give reference to the time aspect of bus service quality, but say nothing about the geographical aspect. What part of the entire line network is within reach of direct bus service when frequencies are limited? To address the geographical aspect of bus service quality, the term network ratio is introduced. The term Network Ratio (NR) signifies what part of the entire line network is within reach of direct bus service to or from a certain place in the network. Network Ratio is given as a mathematical term whereby direct bus lines are calculated as a percentage of the entire network. The character and development of Network Ratio in a specific city is illustrated through an analysis of the urban growth of line network and built-up areas in the twin cities of Stavanger and Sandnes. The analysis is covering the period 1920 – 2000 in intervals of 20 years from the first bus lines were established in the urban area. Year 2010 is also included due to major changes implemented right after the turn of the millennium. Development show there is a close relation between bus network and built-up areas. When areas are being built, bus lines follow. The initial fase 1920 – 40 with extensive development of bus lines combined with some areal growth, is followed by a fase of consolidation 1940 – 60. The latter period is characterized by moderate areal growth, extended lines reducing network ratios, and increasing frequencies on the best bus lines. Extensive areal growth in the following period 1960 – 80, implies increased number of bus lines. As a consequence network ratios as well as frequencies are falling in the entire network. In 1960 certain lines had developed as much as 6 departures per hour, while maximum bus line frequency in 1980 has diminished to 2. New bus service development is introduced in the following period between 1980 and 2000. Numerous bus companies are united, and a more comprehensive planning of bus services are applied. The number of bus lines is stabilized at about 40, the fall in network ratio is reduced, and certain lines develop 4 departures per hour. Parallell to the bus development, growth of built-up areas is slowing down due to increased urban renewal with higher densities within built-up areas. In the period 2000 – 2010 new efforts are given to the development of bus services. Development of Network Ratio takes a new direction: The length of network links with high NR is increasing, while links with very low NR are diminishing. Number of bus lines is decreasing, and by 2010 almost 50% of the bus lines are served with 4 departures or more. Passenger comfort is improved in buses as well as on bus stops, and low floor buses are introduced to ease accessibility. Bus service quality is further developed after 2010. Digital services are introduced including digital ticketing, bus service information and real-time information on internet. In addition real-time information is presented at high frequency bus stops through visual screen and auditory speaker. Inside the buses name of next stop is given on screen and through loudspeaker. Further development of the bus services, should include improved Network Ratios in the entire network, as well as increased frequencies on major bus corridors. The latter is a task not only for the bus service planners, but just as well for the city planners and politicians in collaboration with the developers implementing urban density and allocation of important destinations. A last, but not least, objective for bus service development will be to improve punctuality and total travel time. Today a considerable proportion of city bus services are delayed in car traffic congestions. This is occurring especially on main streets and during rush hours. A set of different solutions are needed to address this question: 1. Dedicated bus streets (including car access to limited addresses) 2. Bus lines through local streets in concentrated housing, office and shopping areas. 3. Dedicated bus lane on main streets where possible. 4. Car traffic regulations on main streets without space for extra bus lane. As an overall vision, we need to cultivate the word of Flemming Larsen: urban growth as pearls on a string, as shown in fig. 13 and fig. 14.