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Toulouse, France

Toulouse Business School was founded in 1903 by the Toulouse Chamber of Commerce and Industry, the school's initial vocation was to respond to the needs of the local business community for able business administrators.Originally housed in a 15th-century monastery in the old town centre, the School's present premises include a downtown campus, a modern campus located on the perimeter of the city, a modern campus in Barcelona, Spain and another in Casblanca, Morocco. The downtown main campus is located at the heart of the business complex near the centre of Toulouse.In 2007, Toulouse Business School became associate member of an alliance between several universities in Toulouse. The school is triple accredited by European Quality Improvement System , Association to Advance Collegiate Schools of Business and Association of MBAs and is one of France's prestigious "Grandes Écoles de Management". Wikipedia.

Gibassier D.,Toulouse Business School
Sustainability Accounting, Management and Policy Journal | Year: 2015

Purpose – The purpose of this paper is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for virtue” (Vogel, 2005). This paper is a commentary on the paper by Zinenko et al. (2015) who analyze the fit between different CSR instruments at the field and the organizational level. Design/methodology/approach – This is a commentary based on secondary data analysis. Findings – This commentary reviews the implications of Zinenko et al.’s (2015) paper for research on the CSR reporting landscape and provides some additional insights into coopetition practices and the impact on organizations. It elaborates both on the development of marketization strategies and the impact of this “marketization” on what the CSR standards were initially designed for. Originality/value – This commentary provides six avenues for research, which are: coopetition between standard-setters, the influence of adopters on the development of standards, the key intermediary role of investors and analysts, the governance processes of standard-setting organizations, the role of the state in the arena of private CSR instruments and, finally, the disruption and maintenance of work linked to existing standards. © 2015, Emerald Group Publishing Limited.

Lauras M.,University Toulouse Mines Albi | Lauras M.,Toulouse Business School | Marques G.,University Toulouse Mines Albi | Gourc D.,University Toulouse Mines Albi
Decision Support Systems | Year: 2010

This paper discusses the difficulty of controlling a complex project caused by the great number of performance indicators. The problem studied is how to allow project managers to better control the performance of their projects. From a literature review we noted several critical aspects to this problem: there are many dimensions for evaluating project performance (cost, time, quality, risk, etc.); performance factors should be able to be relevantly aggregated for controlling the project, but no formalized tool exists to do this. We suggest a method to facilitate project performance analysis via a multi-criteria approach. The method focuses on three particular axes for the analysis of project performance: project task, performance indicator categories, and a breakdown of the performance triptych (Effectiveness, Efficiency, Relevance). Finally, the MACBETH method is used to aggregate performance expressions. An application case study examining a real project management situation is included to illustrate the implementation. © 2009 Elsevier B.V. All rights reserved.

Daubanes J.,ETH Zurich | Grimaud A.,Toulouse Business School
Environmental and Resource Economics | Year: 2010

This paper extends the literature on the taxation of polluting exhaustible resources by taking international heterogeneities and national tax-setting into account. We propose a two-country Romer model of endogenous growth in which the South is endowed with the stock of an essential polluting non-renewable resource and world economic growth is driven by a northern research sector. We consider the stock of pollution as affecting global welfare. First, we characterize the optimal environmental taxation policies. Second, we examine the impacts of national taxes. Their time profile determines the extraction path, the dynamics of pollution accumulation and that of world output. Their respective levels entail inter-country interactions by altering the efficiency of the world resource allocation, the tax revenues and the resource rents. We study isolatedly the distortional and distributional effects of local taxes. Then, we completely assess the overall impact of a unilateral tax increase. Finally, we find that, even if heterogeneous countries coordinate their taxation policies to correct the global environmental problem, their divergent strategic interests cause another global, non-environmental distortion in the allocation of the resource. © 2010 Springer Science+Business Media B.V.

Arouri M.E.H.,EDHEC Business School | Ben Youssef A.,University of Nice Sophia Antipolis | M'henni H.,Manouba University | Rault C.,Toulouse Business School
Energy Policy | Year: 2012

This article extends the recent findings of Liu (2005), Ang (2007), Apergis et al. (2009) and Payne (2010) by implementing recent bootstrap panel unit root tests and cointegration techniques to investigate the relationship between carbon dioxide emissions, energy consumption, and real GDP for 12 Middle East and North African Countries (MENA) over the period 1981-2005. Our results show that in the long-run energy consumption has a positive significant impact on CO 2 emissions. More interestingly, we show that real GDP exhibits a quadratic relationship with CO 2 emissions for the region as a whole. However, although the estimated long-run coefficients of income and its square satisfy the EKC hypothesis in most studied countries, the turning points are very low in some cases and very high in other cases, hence providing poor evidence in support of the EKC hypothesis. CO 2 emission reductions per capita have been achieved in the MENA region, even while the region exhibited economic growth over the period 1981-2005. The econometric relationships derived in this paper suggest that future reductions in CO 2 emissions per capita might be achieved at the same time as GDP per capita in the MENA region continues to grow. © 2012 Elsevier Ltd.

de Boer E.R.,Aimia Inc | Gudmundsson S.V.,Toulouse Business School
Journal of Air Transport Management | Year: 2012

Since American Airlines launched the first frequent flyer program in the US on May 1, 1981, the programs have ballooned in size leading to skepticism around the airlines' ability to manage both liabilities and members' satisfaction. Over time program changes have addressed a number of idiosyncrasies in the original model by aligning customer value better to rewards offered. More appropriate earn and reward structures were developed and clearer reporting standards introduced. In this article we review how the programs evolved over the last 30 years and introduce three typologies of frequent flyer programs: legacy programs, advanced programs and autonomous next generation programs. The article concludes that airlines operating autonomous next generation programs are more likely to run a frequent flyer program that is sustainable and transparent, resulting in increased profitability. © 2012 Elsevier Ltd.

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