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  • 101.
    Mörndal, Marie
    Mälardalen University, School of Business.
    A quest for the foundation stones of a system2007In: Examining Langefors' Ideas: from information systems, technology, business and learning perspectives, 2007, p. 63-79Chapter in book (Other (popular scientific, debate etc.))
    Abstract [en]

    What is a system and how can it be studied? In this essay a Learning Management System used in a university distance course is analyzed and described as a system. The different system levels are explained, the components are explored and the fundamental building stones of the system are finally found and defined to be the messages sent by the students in the discussion forum. The met­hod applied is based on Langefors’ Systems Analysis Approach and its pros and cons are dis­cussed in the end of the essay. The conclusions indicate that Langefors’ theories still are ade­qu­ate and useful in this context.

  • 102.
    Mörndal, Marie
    Mälardalen University, School of Business.
    Activity Theory as a framework for studying student interaction and knowledge construction in a web-based discussion forum.2007In: Fundamental IS Issues, 2007, p. 129-141Chapter in book (Other scientific)
    Abstract [en]

     

    The question of whether Activity Theory can serve as an adequate theoretical framework for research within web-based distance education is analyzed and discussed in this paper. I describe my reflections regarding a comparison with a few different IS approaches, dealt with in the PhD course Fundamental IS Issues. After applying the AT approach on a distance course as a whole and also on a special case, a web-based discussion, I have found Activity Theory to be useful as a holistic and descriptive tool. My conclusions are that Activity Theory provides a language to describe and analyze key features of my research project regarding knowledge construction and interaction in web-based distance education. I have also found Activity Theory to facilitate my aim to find and develop new perspectives according to my research focus.

     

  • 103.
    Mörndal, Marie
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    Distance Education - Social Environment in a Learning Environment2005In: microCAd 2005 International Scientific Conference, 2005, p. 339-345Conference paper (Refereed)
    Abstract [en]

    Companies need of qualified and educated staff has stressed the importance of life long learning. Distance education can be one method to meet these demands. Distance education offers flexibility for students to choose time and place for their studies and the possibility to combine work and family life with university studies. The purpose of this study is to investigate a learning environment represented by a Learning Centre and a Learning Management System (LMS). The need of communication and social interaction in four different distance courses offered by Mälardalen University are explored. Both students and tutors appreciated an introduction meeting face-to-face and the students felt that support and feedback from the tutors were important. The four courses used different LMS:s and students as well as tutors were satisfied with the functionalities regardless of what kind of LMS they used. The Learning Centre was appreciated and utilized by half of the student group. Some of the workgroups felt it was easier to meet face-to-face than to use the LMS for interaction. The conclusion is that social interaction between students as well as students and tutors is important for the students´ learning processes. A LMS, while appreciating the importance of social interaction, can fulfil the demands of communication, collaboration, support and feedback from both students and tutors. Therefore a LMS can be seen as a learning environment on its own and a Learning Centre as a complementary part of the learning environment for students who appreciate face-to-face meetings.

  • 104.
    Mörndal, Marie
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    Knowledge Construction in an E-discussion2006In: microCAD 2006 International Scientific Conference, 2006, p. 237-242Conference paper (Refereed)
    Abstract [en]

    The study is an attempt to describe and discuss knowledge construction on distance and the usage of a web based Learning Management System. The students in the study had no previous experience of academic studies and their attitudes towards their own learning process showed lack of confidence in their capability to contribute to knowledge construction in a student group. In spite of this, the study points towards the possibility for students to support each other in knowledge construction on distance. The study furthermore indicates the necessity of the teacher’s intervention in the discussion and that a Learning Management System can be a relevant tool for developing learning and constructing knowledge on distance.

  • 105.
    Mörndal, Marie
    et al.
    Mälardalen University, School of Business.
    Révay, Péter
    Mälardalen University, School of Business.
    Student's Activity on a Discussion Forum - Attitudes and Learning Outcomes2006In: E-competences For Life, Employment and Innovation: E is more! E-learning Enabling Education in Evolving Europe, 2006, p. 520-525Conference paper (Other scientific)
    Abstract [en]

    The study focuses on a group of distance students and their attitudes towards knowledge construction in distance education. Their usage of a web based Learning Management System (LMS) is studied and the relation between the students’ activity on a discussion forum and their learning outcomes is described and discussed. The study was carried out by interviewing a group of distance students and their teachers and also by studying the students’ behaviour on a LMS. The students’ attitudes towards their own learning process showed lack of confidence in their capability of contributing to knowledge construction in a student group. The concluding part of this paper indicates that the students’ attitudes towards knowledge construction and learning processes affected the way they behaved on the discussion forum. The study also shows that the students’ activity on a discussion forum is related to their learning outcome.

  • 106.
    Nobili, Emanuele
    et al.
    Mälardalen University, School of Business.
    Bicocchi, Andrea
    Mälardalen University, School of Business.
    Positioning, communicating and perceiving a brand abroad: company and consumer´s perspectives of Barilla in Sweden2008Student thesis
    Abstract [en]

    Problem: How do Barilla position and communicate its brand in the Swedish market and how do Swedish consumers recognize the Company’s positioning? Do they perceive the Brand in line with the intended positioning?

    Purpose: Investigating in which way and to which extents Barilla achieves and communicates a suitable positioning in the Swedish market. On the other hand, assessing how consumers and potential customers perceive the brand Barilla, evaluating if they perceive it in line with its intended positioning.

    Method: The research is mainly based on primary data: the Company´s perspective through a personal interview with Barilla´s brand manager; the consumers´ perspectives through 300 questionnaires distributed outside ICA Maxi in Hälla (Västerås).

    Theories: Brand equity; Brand positioning; Promotional mix.

    Conclusions: Barilla pursues a suitable positioning in Sweden, positioning itself on attributes which are valuable, and sought by customers. Consumers´ perception of the intended positioning is generally correct, since the main aspects which the Company focused on are commonly identified and considered familiar by the public

  • 107.
    Norberg, Jörgen
    Mälardalen University, School of Business. Mälardalen University, School of Business, Society and Engineering.
    Kompetensutveckling och lärande på SSAB Oxelösund AB – en fallstudie.2007Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
  • 108.
    Nordström, Per
    et al.
    Mälardalen University, School of Business.
    Jarlekrantz, Karin
    Mälardalen University, School of Business.
    Varumärkesvärdering: Allt mer uppmärksammat av dagens företag och intressenter2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Bakgrund:

    Varumärken utgör idag en allt viktigare tillgång och i tillägg till nya internationella regler och dagens samhällsutveckling medför att allt fler företag redovisar sina immateriella tillgångar så som varumärken. Idag dock ingen enhetlig metod eller tillvägagångssätt för hur man skall redovisa varumärken. Detta är ett problem eftersom det inte finns några öppna och jämförbara värderingsprocesser som företag och intressenter kan följa och därmed förstå vad som ligger bakom varumärkens värde och vilka faktorer det är som påverkat dessa värden.

    Problem:

    Hur ser revisorer och varumärkesvärderare på dagens värdering av varumärken och vad anser man om trovärdigheten och framtidutsikterna? Varför används olika värderingsmetoder vid olika situationer?

    Syfte:

    Syftet är att utreda varför det idag inte finns någon enhetlig metod för värdering av varumärken, om det skulle vara möjligt att utveckla en gemensam metod eller standard och vad det skulle innebära för företag/intressenter med en mer jämförbar och accepterad värdering.

    Metod:

    En litteraturstudie och sju kvalitativa intervjuer har genomförts. Dessa har sedan analyserats och sammankopplats för att kunna besvara våra problemformuleringar och vårt syfte med studien.

    Slutsats:

    Revisorer och varumärkesvärderare anser att det idag inte finns någon enhetlig och väl fungerande metod och för att skapa en accepterad varumärkesvärdering som skulle användas i större utsträckning krävs istället en mer enhetlighet/standard för tillvägagångssättet och dokumenteringen. På så sätt får alla intressenter större möjlighet att förstå vad som ligger bakom resultatet av värderingen. Varumärket skulle därmed placeras i en centralare position och leda både till interna och externa fördelar, företagen skulle få högre substans samtidigt som den interna styrningen skulle effektiviseras.

  • 109.
    Näslund, Susanne
    et al.
    Mälardalen University, School of Business.
    Vallström, Annsofie
    Mälardalen University, School of Business.
    Johansson, Daniel
    Mälardalen University, School of Business.
    Hoppsan behövde vi internrevision: –En studie om vikten av internrevision i företag2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Problem: For companies to have an internal auditor was not very common a few years ago, instead it was the board of directors who took care of the internal auditing and made sure the company had good internal control. Because of the implementation of the Swedish code for corporate governance changes have taken place and today we can see that several companies have introduced a department of internal auditing in the business.

    Purpose: The purpose with this thesis is to investigate how the internal auditing has developed, what purpose it serves in the company and what the effects are for the company and the external auditing.

    Method: A qualitative method has been used with focus on interviews with different respondents. A study of literature has also been carried out to see how the development of internal auditing has progressed over the last years.

    Conclusion: We came to the conclusion that the development of internal auditing has made more companies notice internal auditing, the internal auditing have become more legitimate. The internal auditor has many purposes, one of them is to make sure the internal control is good and that the company has good routines in order to fulfill the goals. Some of the effects we can see are higher quality on internal auditing and less double work when the internal auditor cooperates with the external auditor.

  • 110.
    Olsson, Sophie
    et al.
    Mälardalen University, School of Business.
    Sabrkesh, Dina
    Mälardalen University, School of Business.
    Work is theatre and every business is a stage: En studie i möjliggörandet av relationer med hjälp av event marketing2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Uppsatsens titel ”Work is theatre and every business is a stage” – en studie i möjliggörandet av relationer med hjälp av event marketing

    Seminariedatum 2008-06-05

    Ämne/kurs Kandidatuppsats i marknadsföring, 15 p

    Författare Sophie Ohlsson och Dina Sabrkesh

    Handledare Ingemar Haglund

    Nyckelord Event marketing, relationer, relationsmarknadsföring, evenemang,

    event.

    Problemområde Konsumenter idag vill inte dagligen pumpas med nya budskap utan de har blivit mer medvetna och söker efter ett värde från företaget och dess produkter utöver det brukliga. För att tillgodose detta har företagen börjat inrikta sin marknadsföring alltmer mot att försöka skapa interaktion, gemenskap och relation med sin målgrupp och ett effektivt sätt att göra det på är just genom event marketing. Genom dessa möten kan företag skapa och bibehålla relationen till sina kunder samt öka medvetenheten kring varumärket. Ett starkt varumärke bidrar till att möjliggöra relationer då ett välkänt varumärke skapar trygghet hos konsumenten.

    Syfte Syftet med uppsatsen är att beskriva processen kring planerandet och genomförandet av ett event. Detta för att på så sätt närmare kunna beskriva hur man med hjälp av event marketing kan möjliggöra relationer bland nuvarande och före detta studenter inom ett utbildningsprogram.

    Metod För att uppfylla syftet med uppsatsen har ett enskilt fall studerats. Fallet, som är ett event, var inte bara något som observerades utan också planerades och genomfördes. För att tränga igenom ytan på problemet och skapa förståelse för vad som specifikt sker i en viss situation har uppsatsen utgått från en fallstudieansats. En fallstudie är av kvalitativ karaktär där ett eller flera fall studeras under ett tillfälle eller över tiden. Den kvalitativa karaktären hjälper till att beskriva den sociala verkligheten vad gäller händelser, människor och handlingar.

    Slutsats Vid planering och genomförande av ett event är det av stor betydelse att planeringsprocessen genomförs noggrant och att arrangören är strukturerad och välorganiserad. För att möjliggöra relationer vid eventet är det viktigt att det finns en röd tråd mellan upplevelsen, mötet och budskapet som tilltalar den utvalda målgruppen. Vidare bör deltagarna ha en gemensam nämnare förutom eventet då det underlättar konversationer. Det är också viktigt att arrangören och deltagarna har ett stort engagemang. I de fall där relationer skapas eller bibehålls kan det leda till att programmet stärks. Relationer med näringslivet kan innebära praktikplatser vilket är ett attraktivt marknadsföringsargument vid rekrytering av nya studenter. Vidare kan relationer leda till färre avhopp samt en ökad spridning av positiv word of mouth.

  • 111. Pahlberg, Cecilia
    et al.
    Thilenius, Peter
    Mälardalen University, School of Business.
    Managing Cultural Problems in HQ-Subsidiary Relationships: A Managerial Dilemma2006In: Business Networks and International Marketing, Doo Yang Publishing Co , 2006Chapter in book (Refereed)
  • 112.
    Papahristodoulou, Christos
    Mälardalen University, School of Business.
    Option Strategies with linear programming2004In: European Journal of Operational research, ISSN 0377-2217, Vol. 157, no 1, p. 246-256Article in journal (Refereed)
    Abstract [en]

    In practice, all option strategies are decided in advance, given the investor’s belief of the stock price. In this paper, instead of deciding in advance the most appropriate hedging option strategy, an LP problem is formulated, by considering all significant Greek parameters of the Black-Scholes formula, such as delta, gamma, theta, rho and kappa. The optimal strategy to select will be simply decided by the solution of that model. The LP model is applied to Ericsson’s call and puts options.

  • 113.
    Papahristodoulou, Christos
    Mälardalen University, School of Business.
    The relative efficiency of UEFA Champions League scorers2007Manuscript (preprint) (Other (popular science, discussion, etc.))
    Abstract [en]

    The mass media, the football supporters and other experts in many countries are

    often engaged in the ranking of football players. Given the heterogeneity of various

    leagues or series in which players play, such a comparison is almost impossible. On

    the other hand, the performance of players in international tournaments, like the

    FIFA world cup at the national team level, or the UEFA Champions League at the

    European Club level, can be measured, if we rely on “objective” measures and

    statistics. Obviously, since various positions of players are evaluated by different

    criteria, the heterogeneity is still apparent. In this paper we attempt to evaluate a

    small subset of a team’s players, namely its scorers, using UEFA:s official match-play

    statistics from the Champions League tournament 2006/07.

  • 114.
    Papahristodoulou, Christos
    et al.
    Mälardalen University, School of Business.
    Dotzauer, Erik
    Mälardalen University, Department of Mathematics and Physics.
    Optimal portfolios using Linear Programming Models2004In: Journal of the Operational Research Society, ISSN 0160-5682, Vol. 55, no 11, p. 1169-1177Article in journal (Refereed)
    Abstract [en]

    The classical Quadratic Programming (QP) formulation of the well-known portfolio selection problem has traditionally been regarded as cumbersome and time consuming. This paper formulates two additional models, (i) maximin, and (ii) minimization of mean absolute deviation. Data from 67 securities over 48 months are used to examine to what extent all three formulations provide similar portfolios. As expected, the maximin formulation yields the highest return and risk, while the QP formulation provides the lowest risk and return, which also creates the efficient frontier. The minimization of mean absolute deviation is close to the QP formulation. When the expected returns are confronted with the true ones at the end of a six months period, the maximin portfolios seem to be the most robust of all.

  • 115.
    Prommeenate, Prapanrat
    et al.
    Mälardalen University, School of Business.
    Chookruvong, Ruechuphan
    Mälardalen University, School of Business.
    Political Marketing: Brand Personality for Generation Y Thai Voters2008Student thesis
    Abstract [en]

    Date: May 28th, 2008

    Course: Master thesis, EFO705

    Authors: Prapanrat Prommeenate 830202

    Ruechupan Chookruvong 811004

    Tutor: Tobias Eltebrandt

    Title: Political Marketing: Brand Personality for Generation Y Thai voters.

    Problem: What are the important characteristics in brand personality of political parties and leaders for Generation Y Thai voters? And how the parties should communicate them with the Generation Y Thai voters?

    Purpose: The aim of this thesis is to investigate and analyze the brand personality of the ideal political party and the ideal political leader for Generation Y Thai voters and compare with two biggest parties from the 2007 election. Furthermore, the paper will recommend how to communicate those characteristics of the brand personality to Generation Y Thai voters in five regions.

    Method: Preliminary interviews are conducted to have a rough picture of Generation Y Thai voters’ opinion from five regions. Then, the information helps formulate the questionnaire. The questionnaires are distributed to investigate the ideal brand personality as well as the brand personality of two exist biggest parties in Thailand.

    Conceptual Framework: Brand personality concept is being used as the main framework. In addition, the integrated marketing communication is used to explain how the brand personality should be distributed.

    Conclusion: The thesis offers the important traits and characteristics of the parties and leaders for the Generation Y Thai voters. Additionally how the parties should communicate the brand personality is recommended.

  • 116.
    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.

  • 117.
    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.

  • 118.
    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.

  • 119.
    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.

  • 120.
    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.

  • 121.
    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)
  • 122.
    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)
  • 123.
    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)
  • 124.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Investment processes and organizational structure1999Report (Other academic)
  • 125.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Investments and investment processes in professional service groups1999Report (Other academic)
  • 126.
    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)
  • 127.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Kapitalkostnad, kalkylränta, skatt och inflation1989Report (Other academic)
  • 128.
    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.

  • 129.
    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.

  • 130.
    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.

  • 131.
    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)
  • 132.
    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.

  • 133.
    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.

  • 134.
    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)
  • 135.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Styrning och kalkylering av anläggningsinvesteringar2004In: ControllerHandboken, Stockholm: Teknikföretagen , 2004, p. 358-426Chapter in book (Other academic)
  • 136.
    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.

  • 137.
    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.

  • 138.
    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.

  • 139.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    The use and importance of external sources of knowledge in the software development process2004In: R&D Management, ISSN 0033-6807, Vol. 34, no 3, p. 239-252Article in journal (Refereed)
    Abstract [en]

    This is an empirical study of external sources of knowledge and their relative importance in different stages of the software development process. The amount of new knowledge generated through different sources and the differences between single client, customised and packaged software, are analysed. The analysis draws on case studies of 92, mostly European, software projects, and a pilot study. It shows the length, type, and relative importance of 718 sources of external knowledge in the software development process. The data collected show that there are important differences between tangible hardware and software projects with respect to the relative importance of the various sources and the knowledge acquired from these sources; differences which in part may be derived from the special characteristics of software in contrast to hardware development projects. Frequently the customers cannot specify exactly what they want, which means that the development process must be kept open to customer influence and feedback which may result in changes in the requirements, and subsequent modifications in the software.

  • 140.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Tio påståenden om kostnadsöverdrag2005Report (Other (popular science, discussion, etc.))
  • 141.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Vad kan beslutsfattare göra för att förutse kostnadsöverdrag?1990Report (Other academic)
  • 142.
    Segelod, Esbjörn
    Mälardalen University, School of Business.
    Varför blir det dyrare?2005In: Investeringsbeslut: En spegling av praxis och normer, Göteborg: Bokförlaget BAS , 2005, p. 169-184Chapter in book (Other academic)
  • 143.
    Segelod, Esbjörn
    et al.
    Mälardalen University, School of Business.
    Jordan, Gary
    The use and importance of external sources of knowledge in the software development process2002Report (Other academic)
    Abstract [en]

    Partnerships and external knowledge acquisition have become important means for gaining access to the increasing number of technologies needed for the development of more advanced products especially in emerging and dynamic industries. A good example is the fast expanding computer software industry where linkages are many and important. This is an empirical study of linkages and their relative importance in different stages of the software development process. The amount of new knowledge generated though different sources and differences between different types of software, such as packaged and customised software, are analysed. The analysis draws on case studies of 92 mostly European software projects, and a pilot study of four projects. It shows the length, type, and relative importance of 718 linkages in the software development process. The data collected shows that there are important differences between tangible hardware and software projects when it comes to the importance of the various linkages and the knowledge acquired.

  • 144.
    Selwan, Eliane
    et al.
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Younan, Samar
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Marketing Strategies of European Companies in the Middle East:  Case study Zara and H2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

     

     

    Research question

    What role does the competitive advantage of nations play when

    European companies, such as H&M and Zara, choose to establish

    in the Middle East? And what are their marketing strategies and

    whether to adapt or standardize.

     

     

     

    Purpose

     

    The purpose is to study if European companies choose certain

     

     

     

     

     

     

     

     

     

     

     

     

    Abstract

    Date September 29, 2008

    Level Bachelor Thesis in Business Administration, 15 ECTS credits.

    Authors Eliane Selwan Samar Younan

    Supervisor Leif Sanner

    Title

     

    Marketing strategies of European companies in the Middle East.

    Case Study: Zara and H&M

    Research question

     

    What role does the competitive advantage of nations play when

    European companies, such as H&M and Zara, choose to establish

    in the Middle East? And what are their marketing strategies and

    whether to adapt or standardize.

    Purpose

     

    The purpose is to study if European companies choose certain

    countries of the Middle East because they have a competitive

    advantage over others and their way of “fitting in” to the new

    nation to either standardize or adapt. We know that markets can

    differ very much from one another and would like to study

    whether the same strategy when opening domestically is also used

    or changed when establishing in a different market like the Middle

    East.

    Method

     

    The authors have been using qualitative data. Qualitative data in

    the form of interview questions through e-mailing and secondary

    sources such as books, articles and journals. No quantitative data

    has been added because the authors did not believe it would have

    an impact on our results and conclusion.

    Conclusion

     

    Porter’s determinants are a good help on the way, but it is not

  • 145.
    Sinhaneti, Kantara
    et al.
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Pullawan, Jitmanee
    Mälardalen University, School of Business.
    Thailand, A beauty hub for everyone?: Internationalizing Thai Aesthetic Surgery2008Student thesis
    Abstract [en]

    Introduction: Aesthetic surgery becomes another option of beauty. Interested Patients seeking for choices offered outside their homeland for more benefits. Thailand maybe one of those choices people is now interested in. Thai aesthetic industry may prove to be one of the most wanted destinations because of its expertise and relatively low cost with impressive service.

    Problem: “How should Thailand improve its Aesthetic service attractiveness to drive its potential to the level of internationalization?”

    Purpose: This thesis aim to understand Thai aesthetic surgery business and expect to conduct the idea of how to improve the attractiveness of aesthetic service in Thailand by find out international demand then analyze advantages of Thai aesthetic surgery and what can be improve to serve international customers’ demand.

    Method: Primary data gathered from interviews with two doctors, two former patients and eight interested in aesthetic surgery people from different countries. Secondary data mostly came from hospitals and clinics publications, medical articles and Societies of plastic surgeons in many countries. Business Newspaper gives idea about medical care situation and news in medical care field. The theories use to analyze information are Diamond of national advantage, 7Ps, and Total perceived quality model.

    Analysis and

    Conclusion: International demand of aesthetic surgery is high and people tend to go have operation abroad. Four factors of diamond national advantage show advantages and 7Ps show the capability of Thai aesthetic surgery service. Explication of Thai Marketing Mix (7Ps) clarified that Thai medical care service operate with qualified doctors and service team , well equipped instruments and luxury hospitals and clinics environment . Thai aesthetic surgery also gains high reputation from foreigners especially about lower cost of surgery. Despite the good image of this industry abroad there still are areas which the customers feel inferior ,for example the level of hospitals internationalization does not reach the high standard of international hospitals. The language barrier with hospital staff and difficulties to follow up patients

  • 146.
    Swiesciak, Tomasz
    et al.
    Mälardalen University, School of Business.
    Holmberg, Johan
    Mälardalen University, School of Business.
    Hur är säkerheten utformad inom patientjournalsystem?2004Independent thesis Basic level (degree of Bachelor)Student thesis
  • 147.
    Takacs, Barbara
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Business.
    Gocic, Aleksandar
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Business.
    Falck, Johanna
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Business.
    Hälsa, ledarskap och motivation: Hur kan ICA Hacksta lagrets ledare motivera sina anställda till en hälsosammarelivsstil för att minska sin sjukfrånvaro?2008Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [sv]

    I dagens samhälle är människor inte längre lika aktiva som de var förr, detta leder till att allt fler människor får välfärdssjukomar och fler och fler människor sjukskriver sig på grund av dessa. Detta leder till att företagen måste få sina anställda att förebygga välfärdssjukdomarna genom utbildning och träning för att minska sjukfrånvaron på företaget.

    Syftet med uppsatsen är att granska företagets åtgärdssatsningar samt nyttjandegraden av dessa, för att därefter kunna förbättra nyttjandegraden av friskvårdssatsningarna genom ökad motivation och kommunikation från ledarna.

  • 148.
    Taku-Mbi, Victor Efite
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, Institutionen för Ekonomi och Informatik.
    Cheh, Keegan Muluh
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Has debt relief been beneficial to the Economic growth of Africa?Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 149.
    Thilenius, Peter
    et al.
    Mälardalen University, School of Business.
    Hadjikhani, Amjad
    Studies in Business Networks: Some thoughts on IT and Internationalization2005Collection (editor) (Other (popular science, discussion, etc.))
  • 150.
    Tran, Cong
    et al.
    Mälardalen University, School of Business. Mälardalen University, School of Sustainable Development of Society and Technology.
    Seleznyov, Yuriy
    Mälardalen University, School of Business.
    A study of Pond's Age Miracle Customer Perceived Value2008Student thesis
    Abstract [en]

    Background

    After a successful launch in early 2007 Pond’s Age Miracle, Unilever Vietnam’s anti-aging skincare product, is now experiencing falling sales and a declining market share having failed to complete its mission of counter-attacking its main competitor – P&G’s Olay Total Effect. This predicament poses a question of how Unilever Vietnam can improve market performance of this product.

    Purpose

    To determine Pond’s Age Miracle customer perceived value and propose recommendations on how to improve it.

    Method

    A combination of qualitative and quantitative approaches was pursued. In-depth interviews with consumers were used to discover relevant attributes of anti-aging skincare. A consumer survey was employed to measure relative importance and relative performance of the identified attributes – a basis for determining Pond’s customer perceived value.

    Findings, Analysis and Conclusion

    Customer perceived value of Pond’s Age Miracle was found to have a negative character on the entire market scale and across most of the listed consumer groups.

    Recommendations

    A re-launch of the upgraded version of Pond’s is suggested to maintain the current consumers and recruit the potential anti-aging skincare users.

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