mdh.sePublications
Change search
Refine search result
12 1 - 50 of 60
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Andersson, Mona
    et al.
    Mälardalen University, School of Business.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Selegård, Peter
    Mälardalen University, School of Business.
    Några uppsatsprojekt med anknytning till Eskilstuna kommuns näringsliv2005Report (Other (popular science, discussion, etc.))
  • 2.
    Berglund, Karin
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Innovation, Design and Engineering.
    Bjurström, Erik
    Mälardalen University, School of Innovation, Design and Engineering.
    Dahlquist, Erik
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hallén, Lars
    Mälardalen University, School of Business, Society and Engineering.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    Conclusions and Directions for Future Research on Industrial Renewal2011In: Studies in Industrial Renewal: Coping with Changing Contexts / [ed] Esbjörn Segelod, Karin Berglund, Erik Bjurström, Erik Dahlquist, Lars Hallén and Ulf Johanson, Västerås: Mälardalen University , 2011, 200, p. 455-471Chapter in book (Refereed)
  • 3.
    Carlsson, Leif
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Är det verkligen sant att svensk kalkyltradition bygger på tysk tradition?2010In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 36, no 12, p. 56-58Article in journal (Other academic)
  • 4. Jordan, Gary
    et al.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Software innovativeness: Knowledge acquisition, external linkages and firm developmental processes2002Report (Other academic)
    Abstract [en]

    This report covers an empirical research project focused on studying the knowledge acquisition, external linkages and developmental processes in software firms. A large database was been created through 133 interviews that were carried out in cooperation with managers in software firms in 19 countries that were contacted by students taking master's level courses in Sweden. The main 94 interviews followed a structured protocol that contained tables that required Likert scale ratings for a number of actors/sources and measures of innovativeness and various firm developmental outcomes including knowledge accumulation. The protocol was directed at providing answers for various aspects of the general research question: What is the relationship of the level of innovativeness of the products created to the types of development processes employed, external knowledge sources, and the developmental effects flowing from s/w projects? In the overall product creation process customers were found to be the most important external linkage for the low and medium innovativeness categories. In the high category customers shared the first level of importance with both affiliates and other research institutes. The second and third levels of importance were shared by groups of actor/source that varied with the innovativeness level. When the data were examined according to phases in the creation process the importance of various external linkages that were used fell into several levels depending on the product innovativeness Most of the business development effects investigated for of the projects were found to be greater for the high innovativeness category than for the low category. This included the knowledge accumulation in the creation processes. Large-sized firms did not show an advantage over smaller ones when it came to producing high innovativeness products nor did the larger firms consistently use more complex software creation processes than did the smaller firms.

  • 5. Jordan, Gary
    et al.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Software innovativeness: Outcomes on project performance, knowledge enhancement, and external linkages2006In: R&D Management, ISSN 0033-6807, Vol. 36, no 2, p. 127-142Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to investigate the relationship between product innovativeness and groups of outcomes flowing from the computer software product development process and the associated knowledge acquisition process. Data from interviews of managers in 94 software projects are analysed, and three groups of outcomes are measured: project performance, knowledge enhancement, and the strengthening of linkages to external actors/sources. The high innovative products show higher project performance for all measures of project performance compared with low innovative products. Similar results were found for all measures of personnel knowledge enhancement outcomes. Changes in the importance of linkages to nine different external sources of knowledge used by the firms during the knowledge acquisition process, also show some positive outcomes with respect to rising innovativeness levels. Strengthening of external linkages is found for 66% of the investigated linkages between one or two innovativeness levels. Of these, the linkages to hardware manufacturers, co-operation partners, and universities and other research institutions show strengthening when high innovativeness products are compared with low-level products. As the project performance and knowledge enhancement outcomes are due, in part, to knowledge gained within linkages to external actors/sources, managers could consider whether giving special attention to managing these linkages would be a winning innovation strategy for their particular firm.

  • 6. Lindblom, Ted
    et al.
    Segelod, EsbjörnMälardalen University, School of Business.
    Utan handledning: En vänbok till Göran Bergendahl2000Collection (editor) (Refereed)
  • 7.
    Nilsson, Anders
    et al.
    Karlstads universitet, Karlstad, Sweden.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Rapp, Birger
    Uppsala universitet, Uppsala, Sweden.
    MIT-IMIT-MRTC seminarium om Nya former för samverkan kring programvaruutveckling2010In: Management of Innovation and Technology, ISSN 1102-5581, no 1, p. 8-9Article in journal (Other academic)
  • 8.
    Pan, Jianying
    et al.
    Zhejiang University School of Management, GERC,Hangzhou.
    Wang, Zhongming
    Zhejiang University School of Management, GERC,Hangzhou.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Bogg, Lennart
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Health, Care and Social Welfare.
    Differential effect of multi-level science parks on motives and performance of high-tech firms under change in China2012In: International Journal of Psychology, ISSN 0020-7594, E-ISSN 1464-066X, Vol. 47, no 1, p. 515-515Article in journal (Refereed)
  • 9.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    A comparison of managers' perceptions of short-termism in Sweden and the U.S2000In: International Journal of Production Economics, ISSN 0925-5273, Vol. 63, no 3, p. 243-254Article in journal (Refereed)
    Abstract [en]

    U.S. and U.K. firms have been thought to invest in a more short-term manner than Japanese and German firms. This article uses a questionnaire and interviews to compare U.S. and Swedish top executives' perceptions of short-termism. The study shows that managers in major Swedish groups feel far less pressure from the stock market to perform in the short run, than do their U.S. counterparts. Furthermore, the anticipated market growth and political uncertainty are far more important for the willingness to make long-term investments than is e.g. pressure from the stock market, the cost of capital, or the rate of inflation. Moreover, internal competition for funds can be a factor as important as pressure from the stock market as regards inhibition of long-term investments in diverse groups.

  • 10.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    A Historical Perspective on the Use of the DCF Technique2011In: Studies in Industrial Renewal: Coping with Changing Contexts / [ed] Esbjörn Segelod, Karin Berglund, Erik Bjurström, Erik Dahlquist, Lars Hallén and Ulf Johanson, Västerås: Mälardalen University , 2011, p. 165-175Chapter in book (Refereed)
  • 11.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    A note on the survey of practice in divisionalized groups1996Report (Other academic)
    Abstract [en]

    Much of what we know about the capital budgeting routines of majorcorporations derives from postal surveys sent to the head office. This articlecompares the results gained from such surveys with those obtained fromanalyses of investment manuals and interviews with corporate managers incharge of the capital budgeting routines of their groups. The analyses suggestthat the value of postal surveys can be substantially improved if information isalso collected on to whom and to which parts of the organization anadministrative routine is applicable, and on whether it is to be found in awritten and approved document; where the routine is applied, by whom, andhow strictly.

  • 12.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    A note on the survey of project evaluation techniques in major corporations1998In: International Journal of Production Economics, ISSN 0925-5273, E-ISSN 1873-7579, Vol. 54, no 2, p. 207-213Article in journal (Refereed)
    Abstract [en]

    Much of what we know about the capital budgeting routines of major corporations derives from postal surveys sent to head offices. This article compares the results gained from such surveys with those obtained from analyses of investment manuals, and interviews with corporate managers in charge of the capital budgeting routines of their groups. The analyses suggest that the value of postal surveys would be substantially improved if information was also collected on to whom and to which parts of the organization an administrative routine is applicable, and on whether it is articulated in a written and approved document; where the routine is applied, by whom, and how strictly.

  • 13.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Book Review: Football and Management: Comparison between Sport and Enterprise, S. Söderman, Palgrave Macmmillan, 2013, p. 286.2014In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 30, no 1, p. 145-146Article, book review (Refereed)
  • 14.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Capital budgeting in a fast-changing world1998In: Long Range Planning, ISSN 0024-6301, Vol. 31, no 4, p. 529-541Article in journal (Refereed)
    Abstract [en]

    This article analyses the capital budgeting systems of major Swedish corporations. It shows how and why their systems have changed during the last 30 years. Comparisons are made with Anglo-Saxon groups. Better knowledge of how modern capital budgeting systems work and have evolved, is essential to our understanding of such systems and the renewed debate on whether capital budgeting systems can cause over-investments in assets, which are easy to measure and classify, and under-investments in intangibles and organizational capabilities.

  • 15.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Capital budgeting procedures: Experiences from major Swedish groups1996Report (Other academic)
    Abstract [en]

    Capital budgeting attracted renewed interest when it was observed that German and Japanese corporations handle investments in a way somewhatdifferent from U.K. and U.S. corporations. In order to obtain a widerperspective on this debate it may be of interest to see what major Swedishcorporations do. The resource allocation systems of Swedish multinationalsresemble those found in Anglo-Saxon corporations, but there are also somedifferences which are outlined in this article.

  • 16.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Capital Investment Appraisal: Towards a Contingency Theory1991Book (Other academic)
    Abstract [en]

    Investment decisions are treated both within finance, accounting, strategic marketing, and manufacturing strategy. The finance people teach us to discount the future and the marketing people perhaps the growth-share matrix or some other matrix technique.

    This book maintains the doctrine that these and other techniques for the appraisal of capital investments view the problem from different points of departure. Therefore, it is not a question of what technique is the correct one but which decision situation they are to be used and how the result is to be interpreted.

    The book clarifies important assumptions behind the techniques and develops a more general theory of capital investment appraisal, which offer both a more comprehensive and realistic view of the appraisal of capital investments, a a framework for choosing appropriate techniques. It is intended both for researchers interested in the development of new techniques for the appraisal of capital investments, and to supplement existing textbooks on capital investments.

  • 17.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Corporate control of investments and management styles1996In: International Journal of Production Economics, ISSN 0925-5273, Vol. 43, no 2-3, p. 227-237Article in journal (Refereed)
    Abstract [en]

    This article describes how corporate managers of major Swedish groups in different industries exert control over investment requests and the direction of the investments of their groups, The study is based on interviews with the corporate managers, who are responsible for the capital budgeting procedures of their groups, and analyses of their investment manuals. The article describes what they perceive as their most important means of control, and differences between firms in different lines of industry. These differences can partly be explained by the need to coordinate investments of different kinds and in different parts of the group. The article shows how the design of the resource allocation system depends on the character of the investments and requires a certain management style. This connection between investments, management styles and resource allocation systems shows that there is no ideal resource allocation system optimal for all groups.

  • 18.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Do entrants evaluate barriers to entry and, if so, how?1993Report (Other academic)
    Abstract [en]

    This paper analyses if and how barriers to entry are evaluated. The findings are based on interviews with 30 people, responsible for 13 major internal business development projects and entries. The study shows that not all entrants succeed in evaluating all relevant barriers. Furthermore, evaluation take place in the course o a learning process. It is important that the project proposal receives relevant feedback if learning is to take place. It is also true to say that there have often been other potential entrants better qualified to carry out the project successfully, but which have not had the same need to develop a new field of business.

  • 19.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Empirisk forskning om investeringar och investeringsprocesser med speciell fokus på kunskapsintensiva tjänstekoncerner2001In: Ur en forskarhandledares örtagård: En vänbok till Bertil Gandemo, Lund: Lund Business Press , 2001, p. 141-165Chapter in book (Refereed)
  • 20.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    En jämförande studie av för- och efterkalkyler i stora projekt med speciell referens till det svenska kärnavfallsprojektet2004In: SOU 2004:125: Betalningsansvaret för kärnavfallet, Underlagsrapport, Fritzes, Stockholm , 2004, p. 89-263Chapter in book (Other academic)
  • 21.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    Financial risks in major investment projects2004Conference paper (Other academic)
  • 22.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Hur styr större svenska koncerner sina investeringar1995In: Balans, Vol. 21, no 5, p. 31-37Article in journal (Other academic)
  • 23.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Introduction2011In: Studies in Industrial Renewal: Coping with Changing Contexts / [ed] Esbjörn Segelod, Karin Berglund, Erik Bjurström, Erik Dahlquist, Lars Hallén and Ulf Johanson, Västerås: Mälardalen University , 2011, 200, p. 1-11Chapter in book (Refereed)
  • 24. Segelod, Esbjörn
    Investeringskalkylering: Utvecklingslinjer och problem2002Conference paper (Other academic)
  • 25.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Investment processes and organizational structure1999Report (Other academic)
  • 26.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Investments and investment processes in professional service groups1999Report (Other academic)
  • 27.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    Investments and investment processes in professional service groups2000In: International Journal of Production Economics, ISSN 0925-5273, Vol. 67, no 2, p. 135-154Article in journal (Refereed)
    Abstract [en]

    This article describes and analyses the size and character of investments, the investment criteria, and the investment processes in some professional service groups. The focus is on means of control used by the corporate level to influence the volume and direction of investments in groups of companies. Comparisons are made with standardized service and manufacturing groups. Professional service groups are of special interest because theirs is a growth industry; moreover many manufacturing groups have become more knowledge-intensive, and have adopted project-based structures similar to those found in professional service groups. The article shows that professional service groups invest just as heavily as do manufacturing firms, but concentrate their investments on training and the development of new knowledge. The principles of investment planning and control are the same as in manufacturing groups, but the means and the weight attached to them differ. Investment requests are initiated on the business unit level and major investment requests are channelled through the executive team system for approval. However, there is no system of defining, requesting and reviewing intangible investments. Rather, review is by projects and units. The focus is on market and social, not administrative, means of control.

  • 28.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    Jämförelser mellan planerade och verkliga kostnader för andra stora projekt2005Conference paper (Other academic)
  • 29.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Jämförelser mellan planerade och verkliga kostnader för andra stora projekt2005In: Kärnavfall: Kostnader och finansiering, Stockholm: KASAM , 2005, p. 12-17Chapter in book (Other academic)
  • 30.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Kapitalkostnad, kalkylränta, skatt och inflation1989Report (Other academic)
  • 31.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Learning through Grafting in Ventures in New Areas2008In: Contemporary Research at Swedish Graduate School of Business: Business Change and Renewal / [ed] Claes Hultman and Jan Löwstedt, Västerås: Mälardalen University , 2008, p. 125-157Chapter in book (Refereed)
  • 32.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Learning through grafting in ventures in new areas1996Report (Other academic)
    Abstract [en]

    Much has been written about how the members of an organization develop new knowledge and competencies; far less about how organizations can acquire knowledge through grafting on new members. Nevertheless this is a very important vehicle for leaming in Western firms. This is an empirical study of learning through grafting in 13 major ventures in new areas. The study is based on interviews with top-management and conveys their image of the learning process. It shows how the companies have acted to acquire new knowledge, and develop new competencies, together with the factors affecting the process of learning.

  • 33.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Learning through grafting in ventures in new areas2001In: Scandinavian Journal of Management, ISSN 0956-5221, Vol. 17, no 3, p. 305-328Article in journal (Refereed)
    Abstract [en]

    Organizations can increase and change their knowledge base both through the learning of their members and through the acquisition of new members and the knowledge that they possess. This last, which Huber (1991, Organization Science, 2(1), 88-115) terms learning through grafting, is a very important vehicle for learning in Western firms. This article presents a model of learning in ventures in new areas, where grafting has been an important means. It is based on interviews with senior management involved in 13 major ventures intended to renew and reorientate mature firms, and on their view of the learning process. The article shows how the companies concerned acted to acquire new knowledge and to develop new competence, and the factors affecting their learning process. At the same time it represents one way of thinking about learning through grafting in new ventures.

  • 34.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    New ventures: The Swedish experience1995In: Long Range Planning, ISSN 0024-6301, Vol. 28, no 4, p. 45-53Article in journal (Refereed)
    Abstract [en]

    Many European and US companies have found themselves to be in low growth markets. One way of renewing such companies is by entry into growth markets. The author has studied thirteen major ventures intended to renew the portfolios of Swedish companies and, in some cases, also to reorient them. The article draws on interviews with the senior management of these companies and ventures and summarizes the most important findings of the study.

  • 35.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    On the appraisal of fixed investment in an historical perspective2011Conference paper (Other academic)
  • 36.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Planering och kontroll av investeringar: Organisationsstruktur och utvecklingstendenser2000In: Utan handledning: En vänbok till Göran Bergendahl, Göteborg: Bokförlaget BAS , 2000, p. 107-123Chapter in book (Refereed)
  • 37.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Project Cost Overrun: Causes, Consequences and Investment Decisions2018 (ed. 1)Book (Refereed)
    Abstract [en]

    Cost overrun is common in public and private sector projects. Costs tend to grow, plans fail and financial problems follow, but how can we approve the right projects if we cannot estimate their true cost? This book, for academics in project management, management accounting and corporate finance, as well as for managers in the public and private sectors, offers a new way of thinking about the causes and consequences of cost overrun for firms and society. It demonstrates that there is a logic behind cost growth and overrun, identifies projects and situations that are more vulnerable, and examines the effects of increased costs. It further identifies the negative and positive consequences of cost overrun, analyses how and why preconditions for cost overrun differ when the logic governing private firms dominates versus the logic of the political sector, and explains why cost can sometimes be of lesser importance to decision makers.

  • 38.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Renewal Through Internal Development1995Book (Other academic)
    Abstract [en]

    The product portfolios of the west European and US economies are aging as their firms have not been able to develop new business in growth areas fast enough. This has lowered the growth rate of the Western economies. This is a study of major Swedish companies that have renewed their product portfolios by internal development. Some of the ventures have been developed into successful business areas, which have guaranteed the survival of the company, others have failed.

    The book include case studies of 13 new ventures such as Assi's venture into producing liquid packaging board, Ericsson's into information and communication systems for offices, Holmen's into fiberweb, Saab Aircraft's into civilian commuter aircraft and unmanned underwater craft, SKF's into mini steel works, and Sydkraft's into gas distribution.

    The book analyses and tries to communicate the experience of senior management. It shows how the process of diversification was initiated and the factors influencing the direction it took, how the entrants went about building up competence in the new area, analyses the cases in the light of previous research on diversification and entry, and analyses the course of events - why some succeeded while other fails.

    Contents: Introduction; Business development as investment; Business development as the development of competence; Business development as diversification; Experiences and financial results; Conclusions and summary; Appendices

  • 39.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Resource allocation in a few industries: Determinants and trends2002In: International Journal of Production Economics, ISSN 0925-5273, Vol. 77, no 1, p. 63-70Article in journal (Refereed)
    Abstract [en]

    When the major corporations divisionalised their organisation after the Second World War, they devised a performance measurement system to monitor the development of their business units, and a capital budgeting system to control the direction of investments. The appraisal of investments was decentralised and capital budgeting became a bottom-up process, standardised through written routines and supervised via a pre-approval control system. Since then, investments in training, R&D, marketing, and information technology have come to comprise a steadily increasing share of total investments. In consequence thereof companies have become flatter, and knowledge-intensive companies, project-based. The importance of the capital budgeting process has declined; indeed it rarely exists in professional service groups. Notwithstanding, the industry does not invest less but concentrates on intangible types of investments. The purpose of this article is to describe and identify the factors which dictate the design of the resource allocation system in a few industries, and thereby perceive the direction in which the development is heading. The analysis identifies five factors which determine the design of the resource allocation system, and shows how this affects the resource allocation system in six industries. It also discusses different means of control and the future trends, and explains why the capital budgeting system becomes less important as industry becomes more knowledge-intensive.

  • 40.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Resource Allocation in Divisionalized Groups: A Study of Investment Manuals and Corporate Means of Control1995Book (Other academic)
    Abstract [en]

    How do corporate management in divisionalized groups control the direction of investments? There are many case-studies and postal surveys of capital budgeting procedures. This study represents a different approach, being founded on analyses of investment manuals and interviews with corporate managers of Swedish-based groups. Comparisons are made with UK and US studies throughout the book.

    The book shows how investment requests are handled and the means of control which corporate managers deem important. The book also analyses the content of the investment manual, the determination of cash flows, project evaluation techniques, the treatment of inflation and taxes, and ex-post review. Investment decisions are more centralized in certain groups. The book explains why, analyses whether resource allocation systems can cause short-term practice, past and future developments of the resource allocation system; it also contains a fictitous investment manual.

    Contents: Introduction; The firm and its investments; Administrative routines; The investment manual; Cash flow determination practice; Profitability criteria; A few issues in capital budgeting; Resource allocation and organizational structure; Requirements and trade-offs between investments; Resource allocation systems in change, Appendices

  • 41.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Resource allocation in divisionalized groups: A survey of major Swedish groups1995Report (Other academic)
    Abstract [en]

    This article describes how corporate managers of major Swedish groups exert control over investment requests and the direction of the investments of their groups. Resource allocation procedures have been studied mainly by postal surveys focused on project evaluation techniques. This article applies a partly different approach as the conclusions are based on analyses of capital budgeting manuals and interviews with corporate level financial managers. This enables us to form a better image of the resource allocation system of divisionalized and multinational groups and the role of different kinds of administrative routines in their resource allocation system. Comparisons will be made with other studies of practice in U.K., U.S. and Swedish groups.

  • 42.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Skriftliga investeringsrutiner2005In: Investeringsbeslut: En spegling av praxis och normer, Göteborg: Bokförlaget BAS , 2005, p. 49-65Chapter in book (Other academic)
  • 43.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Styrning och kalkylering av anläggningsinvesteringar2004In: ControllerHandboken, Stockholm: Teknikföretagen , 2004, p. 358-426Chapter in book (Other academic)
  • 44.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Styrning och kalkylering av anläggningsinvesteringar2008In: ControllerHandboken (upplaga 9), Malmö: Liber , 2008, p. 300-328Chapter in book (Other academic)
  • 45.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Styrning och kalkylering av investeringar2013In: Controllerhandboken / [ed] Fredrik Nilsson och Nils-Göran Olve, Stockholm: Liber, 2013, 10, p. 287-315Chapter in book (Refereed)
  • 46.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Styrning och kalkylering av investeringar2018In: Controllerhandboken / [ed] Fredrik Nillson och Nils-Göran Olve, Malmö: Liber, 2018, p. 290-317Chapter in book (Other (popular science, discussion, etc.))
  • 47.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    The capital budgeting manual1995Report (Other academic)
    Abstract [en]

    There has been very many postal surveys of capital budgeting practice, but almost no studies of the written routines that fix the practice of those groups that use a capital budgeting manual. This article fills this vacuum by describing and analysing the capital budgeting manuals used by major Swedish groups, most of whom are multinationals. Changes in the manuals during the last 30 years are studied using hvo earlier Swedish studies of manuals from the 60’s and 70’s. Comparisons are made with studies of capital budgeting practice from Anglo-Saxon countries.

  • 48.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    The content and role of the investment manual: A research note1997In: Management Accounting Research, ISSN 1044-5005, Vol. 8, no 2, p. 221-231Article, review/survey (Refereed)
    Abstract [en]

    There are many postal surveys of capital budgeting practice, but few studies of the investment manuals which fix the practice of those groups which use written routines. This research note is based on a study of the investment manuals of major Swedish groups. It briefly surveys a few ofthe issues treated in investment manuals, and presents seven hypotheses concerning the role of such written routines.

  • 49.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    The cost of the Swedish nuclear waste program2006In: Progress in Nuclear Energy, ISSN 0149-1970, Vol. 48, no 4, p. 314-324Article in journal (Refereed)
    Abstract [en]

    The nuclear waste programs, which nuclear power countries are implementing today, are extremely long-term and some of the largest construction projects ever undertaken. Sweden has 12 nuclear power plants and the Swedish nuclear waste program is estimated to cost about 80 thousand million SEK or approximately nine thousand million euro. A fiscal act passed in 1981 regulated the financing system and responsibilities with respect to nuclear waste. According to this Act SKB, a company owned by the operators of nuclear power plants, must estimate the cost ofthe project each year and, based on this, the annual fee which must be put aside to cover any future payments. The first estimate was delivered in 1982. According to the latest of these reports about two-thirds of the work still remains undone. The purpose of this paper is to review the costdevelopment of the Swedish nuclear waste program through the 23 annual cost estimates which SKB has produced. Based on earlier empirical studies it identifies some factors which may cause future cost escalation. The estimated cost of the program is about the same today as in 1982 although cost has escalated since 1996. Substantial uncertainties remain to be eliminated, at the same time as there are factors which should helpthe program not to escalate such as no shortage of funds or time to plan, and the possibility of exploiting future technical innovations to lower thehandling costs.

  • 50.
    Segelod, Esbjörn
    Mälardalen University, School of Sustainable Development of Society and Technology.
    The Renewal of Firms' Businesses and Strategies2011In: Studies in Industrial Renewal: Coping with Changing Contexts / [ed] Esbjörn Segelod, Karin Berglund, Erik Bjurström, Erik Dahlquist, Lars Hallén and Ulf Johanson, Västerås: Mälardalen University , 2011, 200, p. 13-18Chapter in book (Refereed)
12 1 - 50 of 60
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf