<p><strong>Frågeställningar:</strong> Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?</p><p><strong>Syfte:</strong> Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.</p><p><strong>Metod:</strong> En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.</p><p><strong>Slutsatser:</strong> Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna. Samtliga undersökningsobjekt ställer sig positiva till användandet av expatriering och använder det främst vid behovsdrivna uppdrag. Företagen använder sig av expatriering vid både korta och långa uppdrag. Expatriering är en anställningsform som är förknippad med mycket höga kostnader för företagen och för att kunna behålla konkurrenskraften på de internationella marknaderna finner företagen det absolut nödvändigt med politiska incitament i form av skattelättnader för att kompetensförsörjningen fortsättningsvis ska kunna fortsätta. Det politiska incitament som idag förekommer i form av expertskatten har visat sig inte nyttjas i särskilt stor utsträckning av olika anledningar och med anledning av detta ställer vi oss kritiska till om expertskatten verkligen fungerar i förhållande till dess syfte.</p> / <p><strong>Problem:</strong> How do Swedish multinational companies use expatriation? How does the tax relief for foreign key personnel function in relation to its purpose according to the companies? What consequences does the use or non-use of tax relief for foreign key personnel according to the companies?</p><p><strong>Purpose:</strong> The purpose is to examine how Swedish multinational companies use expatriation as maintenance of competence and in that perspective, analyze whether the tax relief for foreign key personnel function in relation to its purpose.  </p><p><strong>Method:</strong> A cross-sectional survey was conducted for collection of the empirical material. Primary data were collected through interviews from three companies. Some additional secondary data have also contributed to the study.  </p><p><strong>Conclusion:</strong> At times when companies are not being able to meet their core competencies necessary for a local market, expatriation is a method available to use. Expatriation leads to a knowledge transfer across national borders. All survey items are in favor of using expatriation and use it primarily when they have a need-driven mission. The companies use expatriation at both short and long-term missions. Expatriation is associated with very high costs and to maintain competitiveness on international markets, the companies find it absolutely necessary to be able to use political incentives in the form of tax relief for foreign key personnel. The political incentives that currently exist in the form of tax relief for foreign key personnel have been identified as not used to any great extent for various reasons. Because of the results in this thesis we are critical about whether the tax relief for foreign key personnel actually works in relation to its purpose.</p>

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen? Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte. Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen. Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna. Samtliga undersökningsobjekt ställer sig positiva till användandet av expatriering och använder det främst vid behovsdrivna uppdrag. Företagen använder sig av expatriering vid både korta och långa uppdrag. Expatriering är en anställningsform som är förknippad med mycket höga kostnader för företagen och för att kunna behålla konkurrenskraften på de internationella marknaderna finner företagen det absolut nödvändigt med politiska incitament i form av skattelättnader för att kompetensförsörjningen fortsättningsvis ska kunna fortsätta. Det politiska incitament som idag förekommer i form av expertskatten har visat sig inte nyttjas i särskilt stor utsträckning av olika anledningar och med anledning av detta ställer vi oss kritiska till om expertskatten verkligen fungerar i förhållande till dess syfte. / Problem: How do Swedish multinational companies use expatriation? How does the tax relief for foreign key personnel function in relation to its purpose according to the companies? What consequences does the use or non-use of tax relief for foreign key personnel according to the companies? Purpose: The purpose is to examine how Swedish multinational companies use expatriation as maintenance of competence and in that perspective, analyze whether the tax relief for foreign key personnel function in relation to its purpose.   Method: A cross-sectional survey was conducted for collection of the empirical material. Primary data were collected through interviews from three companies. Some additional secondary data have also contributed to the study.   Conclusion: At times when companies are not being able to meet their core competencies necessary for a local market, expatriation is a method available to use. Expatriation leads to a knowledge transfer across national borders. All survey items are in favor of using expatriation and use it primarily when they have a need-driven mission. The companies use expatriation at both short and long-term missions. Expatriation is associated with very high costs and to maintain competitiveness on international markets, the companies find it absolutely necessary to be able to use political incentives in the form of tax relief for foreign key personnel. The political incentives that currently exist in the form of tax relief for foreign key personnel have been identified as not used to any great extent for various reasons. Because of the results in this thesis we are critical about whether the tax relief for foreign key personnel actually works in relation to its purpose.

由於無形資產之重要，有效的管理方法亦相形重要，本文即探討其管理方法─智慧資源規劃。該方法強調智慧資本之管理應以全球為舞台，配合外界資訊並連結企業營運機能，與企業決策相輔相成，進而運籌智慧財產的型態、權能、組合及其佈署，再輔以網絡系統平台。其中智慧資本包括人力資本、關係資本、結構資本，結構資本下又包含已權利化的專利權、商標權、著作權等；外界資訊可藉由產業結構、價值鍊、產品組合、營收結構、技術結構進行分析；企業營運機能則包括研究開發、生產製造、市場行銷、侵權訴訟、授權技轉、財務會計、人力資源等企業活動。唯有如此，方能將提升智慧資本及企業之經濟價值。 本文就智慧資源規劃與傳統無形資產管理方法進行比較分析。其後並選擇IC設計產業之數位電視DVB-T技術為研究對象，並以智慧資本下已權利化、較具體之專利權進行分析，作為智慧資源規劃之實證，藉以觀察管理過程如何與企業外部資訊結合進而協助企業策略、如何與企業其他營運機能配合、如何進行智慧財產佈署，進而影響智慧資本及企業之價值。 無形資產重要性凌駕有形資產，而過去台灣企業也因為授權、訴訟而付出不少代價，若能有效管理無形資產，將有助於產業、企業之發展，希望本文之探討對此能有一點點助益。 / As intangible assets are becoming more important, so is the need for effective methods to manage them. This study provides support for one such management method ─ Intelligence Resources Planning. Intelligence Resources Planning emphasizes that the management of intellectual capital should be based on a global perspective, taking into account the entire world. Intelligence Resources Planning is a method which analyzes external information, links the operations and coordinates the strategies of an enterprise, plans the types, powers, functions, and clusters the applications of intellectual capital, and finally structures the supporting network system. By employing Intelligence Resources Planning enterprises can improve their intellectual capital and economic worth. Intellectual capital includes human capital, relationship capital, and structure capital. Structure capital includes certain rights, such as patent rights, trademarks, and copyrights, etc. External information can be analyzed and collected by considering the industry structure, value chain, product portfolio, profit, and technology structure. The operation activities of an enterprise include research and development, manufacturing, marketing, infringement lawsuits, transfers of technology, technology licensing, financial accounting, human resources, and other enterprise activities. This study sets out to compare Intelligence Resource Planning with traditional methods used to manage intangible assets. Furthermore, it applies Intelligence Resources Planning, specifically patent analyzing, to DVB-T technology of the IC design industry and observes how to use an enterprise's external information to assist with strategy development, coordinating operations functions, planning intellectual property, and improving the value of intellectual capital and the enterprise as a whole. The importance of intangible assets is becoming more significant in comparison to physical tangible assets. Taiwanese organizations, in the past have had to incur high costs for licensing, transfers, lawsuits and other intangible assets. Large contributions and gains can be realized with the development of these enterprises and industries if intangible assets could be managed effectively.

It is generally acknowledged that human capital intangibles are major value drivers in the new economy characterised by information and technology. The main purpose of this study is to examine the extent to which companies listed on the Johannesburg Stock Exchange disclose information on human capital related issues. The study combined both qualitative (literature reviews and content analysis) and quantitative (survey questionnaire) methods to collect data of 60 corporate annual reports (CARs) of listed companies in South Africa from survey questionnaires administered on various categories of preparers and users of these CARs. The study made use of 91 human capital disclosure checklists developed from literature reviews for the purpose of data collection. The data analysis was done with the aid of Atlasti-a qualitative data analysis software and SPSS- a quantitative data analysis software. The findings show that majority of the items on the disclosure checklist are not yet disclosed in the CARs even though most of the items on the checklist are adjudged to be useful for organisational value creation. In view of the initial findings of this study, a human capital disclosure framework is recommended. / Business Management / D. Accounting Science

Tacit Knowledge is critical in an organization's ability to sustain a long-term competitive advantage. The systematic process for acquiring, organizing, sustaining and renewing tacit knowledge of employees has enabled organizations to survive in a robust economy. This study investigates the management of tacit knowledge at the Kenya Institute for Public Policy Research and Analysis (KIPPRA). The objectives of the study were: to identify the sources and types of knowledge at KIPPRA; identify the enabling resources for tacit knowledge sharing; determine how tacit knowledge can be reused for innovation and competitive advantage; establish the role of management in creating a conducive environment for tacit knowledge; identify the challenges experienced in the management of tacit knowledge; give recommendations and propose a model/framework for tacit knowledge management at KIPPRA. The study adopted a qualitative research method. Interviews and observation were used as primary data collection methods. The study targeted 60 employees of KIPPRA consisting of Researchers, Young Professionals, Heads of Division, a Knowledge Manager and Administrative staff. Qualitative data collected was organized, categorized and reported in verbatim. Pie charts and tables were used to give a graphical representation of the bio data of respondents. The study found that: KIPPRA values knowledge as an asset but does not practice tacit knowledge management, both tacit and explicit knowledge exists however, no real effort has gone into the management of tacit knowledge. The study also found that KIPPRA had tacit knowledge sharing, capture, transfer and storage avenues that have not been capitalized on. ICT infrastructure is available however it does not support tacit knowledge sharing. No Communities of Practice exist at KIPPRA but tacit knowledge is reused for innovation, development and competitive advantage. KIPPRA’s management has provided a conducive environment for tacit knowledge to thrive but trust, knowledge asymmetry, and hierarchical challenges have hindered tacit knowledge harnessing. No tacit knowledge related incentives are offered at KIPPRA. The study also revealed that employees experienced challenges such as identification and understanding of tacit knowledge, access of tacit knowledge sharing platforms, and access to individuals with specific tacit knowledge, tacit knowledge hoarding, individualism and ICT related challenges in accessing tacit knowledge. Even thought the necessary elements required to facilitate Tacit Knowledge Management are available, no effort has been made to customize them to harness tacit knowledge. The study concluded that for KIPPRA to have a competitive advantage it is important that the Knowledge Manager, with the Support of KIPPRA’s Management, have concerted efforts for harnessing tacit knowledge. Key recommendations include: establishment of Communities of Practice at KIPPRA that bring together like minded individuals and also enable the building of relationships based on trust among the employees, and investment in ICT mechanisms specific to tacit knowledge management to enhance the harnessing and codification of captured tacit knowledge. Employees should also be trained on the value of tacit knowledge sharing and individualism should be discouraged. The study also recommends the adoption of a proposed framework for managing tacit knowledge at KIPPRA. / Information Science

Marist International University College, Nairobi – Kenya is challenged with problems like duplication of work due to lack of a central repository for knowledge, loss of knowledge through expertise leaving the institution without knowledge being captured and over reliance on a few known subject experts as others have not been identified. This research thus set out to address these problems. The aim of the study was to conduct a knowledge management assessment at the Marist International University College (MIUC) in order to identify and recommend a suitable strategy for the institution. The study employed a concurrent triangulation mixed methodology approach which encompassed a questionnaire and an interview schedule to collect data from 33 academic staff and 9 members of the MIUC management respectively. These two groups were purposively selected as the target population for the study as they play the key role in knowledge creation at MIUC. All 33 copies of the questionnaires that were distributed to the teaching staff were returned by respondents and all the 9 MIUC members of management were successfully interviewed. Data transformation analysis was applied during which qualitative data from open-ended questions and interviews were quantified using content analysis. Quantitative data in the questionnaires was descriptively analysed using SPSS. The study revealed a variety of informal knowledge management structures and resources at MIUC and the challenges of managing knowledge at Marist. The main challenge was that there was no uniformity and consistency in the management of knowledge. The study hence, formulated a KM strategy for MIUC that would help leverage its knowledge assets. / Information Science / MA (Information Science)

Rapid change is a defining characteristic of our modern society. This has huge impact on society, governments, and businesses. Businesses are forced to fundamentally transform themselves to survive in a challenging economy. Transformation implies change in the way business is conducted, in the way people perform their contribution to the organisation, and in the way the organisation perceives and manages its vital assets – which increasingly are built around the key assets of intellectual capital and knowledge. The latest management tool and realisation of how to respond to the challenges of the economy in the new millennium, is the idea of "knowledge management" (KM). In this study we have focused on synthesising the many confusing points of view about the subject area, such as: <ul><li> a. different focus points or perspectives; </li><li> b. different definitions and positioning of the subject; as well as</li><li> c. a bewildering number of definitions of what knowledge is and what KM entails.</li></ul> There exists a too blurred distinction in popular-magazine-like sources about this area between subjects and concepts such as: knowledge versus information versus data; the difference between information management and knowledge management; tools available to tackle the issues in this field of study and practice; and the role technology plays versus the huge hype from some journalists and within the vendor community. Today there appears to be a lack of a coherent set of frameworks to abstract, comprehend, and explain this subject area; let alone to build successful systems and technologies with which to apply KM. The study is comprised of two major parts:<ul><li> 1. In the first part the study investigates the concepts, elements, drivers, and challenges related to KM. A set of models for comprehending these issues and notions is contributed as we considered intellectual capital, organizational learning, communities of practice, and best practices. </li><li> 2. The second part focuses on the technology perspective of KM. Although KM is primarily concerned with non-technical issues this study concentrates on the technical issues and challenges. A new technology framework for KM is proposed to position and relate the different KM technologies as well as the two key applications of KM, namely knowledge portals and knowledge discovery (including text mining). </li></ul> It is concluded that KM and related concepts and notions need to be understood firmly as well as effectively positioned and employed to support the modern business organisation in its quest to survive and grow. The main thesis is that KM technology is a necessary but insufficient prerequisite and a key enabler for successful KM in a rapidly changing business environment. / Thesis (PhD (Computer Science))--University of Pretoria, 2010. / Computer Science / unrestricted

Valuing Intellectual Property assets is increasingly critical in today’s economy, where intangible assets constitute a significant portion of business value. This thesis addresses the challenges inherent in the IP valuation process, particularly the subjectivity and variability associated with different IP types and valuation methodologies. It proposes a new way to value IP assets, by building upon existing disaggregation methods, and by introducing the IP-heaviness classification system. The study aims to develop an objective valuation model for IP assets by introducing the IP-heaviness classification system. The goal of the model is to estimate the range of IP Contribution (IPC) to company value across different industry groups. Our study employed Kernel Density Estimation and Monte Carlo Simulation to analyze the dataset and generate a larger data sample. We then developed the IPH classification system, which categorizes industries based on their reliance on IP as a value contributor, grouping them by similar levels of IP dependence. This structured approach allows for a preliminary estimation of the IP contribution for each group, providing a standardized framework for IP valuation. Each IPH group was assigned its own probability density curve to represent its potential IPC value. Ultimately, our model produced confidence intervals for each IPH group, offering a reliable measure of the IP contribution within each category. Our findings reveal significant variability in the impact of IP on company value across different industries. Higher IPH groups, representing industries with substantial IP reliance, show a greater proportion of their value attributed to IP assets. Conversely, lower IPH groups, with less reliance on IP, exhibit lower IP contributions. The IPH classification system addresses the challenges of traditional IP valuation methods by providing a more objective and transparent approach. It enhances the comparability of companies within and across IPH groups and reduces subjectivity in the valuation process.

The poor state and failure of the basic education system in South Africa gave rise to this research. The wave of knowledge loss experienced in the last two decades is expected to carry on and will continue to deplete the basic education system’s knowledge base, severely affecting the already poor quality of education as well as the future economic growth and sustainability in South Africa. The main research objective was to establish whether future growth and sustainability in the basic education system in South Africa is achievable; which factors it is influenced by; and how knowledge continuity could impact on future growth and sustainability. A multidisciplinary approach focusing on organisational performance, knowledge management, individual and organisational behaviour and organisational development was followed. The nature of growth and sustainability and knowledge continuity in organisations was explored by following a contextualisation theory-building process. The main objective of the empirical research study was to determine by means of quantitative research the degree to which the influencing factors would enhance or impede growth and sustainability in an organisation. A quantitative survey method was followed. A questionnaire was developed and the survey was performed in 6 primary and secondary schools of the basic education system in South Africa. The questionnaire was found to be reliable with a Cronbach’s alpha of .8060. In the descriptive factor analysis process, principal component factor analysis was conducted, which described the five constructs that would influence growth and sustainability. These constructs’ dimensions produced significant intercorrelations which indicate that the dimensions are for the most part intercorrelated with each other in contributing to growth and sustainability. The multiple regression analysis indicated that knowledge loss would have an exceptionally strong impact on knowledge; and that knowledge, information and performance would significantly predict growth and sustainability. Organisations should change the focus for growth from physical assets to the development of intellectual capital, and knowledge continuity should form part of an organisations’ business strategy and mission. Knowledge continuity will only be successful if a culture conducive of trust and knowledge sharing and transfer exist, and are supported by effective and appropriate human resource practices and incentives. A structural equation model development strategy produced a knowledge continuity model aimed at enabling future growth and sustainability, based on the constructs confirmed in the factor analysis. The model indicated that there is a direct causal relationship between knowledge, information and performance with growth and sustainability. The regression analysis showed that most of the intercorrelations are significant, thus confirming the theory. The newly developed questionnaire and structural equation model should enable organisations to measure the degree to which the enhancing individual and organisational behavioural factors of growth and sustainability are in place and provide the measurement outcomes that would identify the factors that need to be focused on to improve and enable future growth and sustainability in an organisation. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.

The poor state and failure of the basic education system in South Africa gave rise to this research. The wave of knowledge loss experienced in the last two decades is expected to carry on and will continue to deplete the basic education system’s knowledge base, severely affecting the already poor quality of education as well as the future economic growth and sustainability in South Africa. The main research objective was to establish whether future growth and sustainability in the basic education system in South Africa is achievable; which factors it is influenced by; and how knowledge continuity could impact on future growth and sustainability. A multidisciplinary approach focusing on organisational performance, knowledge management, individual and organisational behaviour and organisational development was followed. The nature of growth and sustainability and knowledge continuity in organisations was explored by following a contextualisation theory-building process. The main objective of the empirical research study was to determine by means of quantitative research the degree to which the influencing factors would enhance or impede growth and sustainability in an organisation. A quantitative survey method was followed. A questionnaire was developed and the survey was performed in 6 primary and secondary schools of the basic education system in South Africa. The questionnaire was found to be reliable with a Cronbach’s alpha of .8060. In the descriptive factor analysis process, principal component factor analysis was conducted, which described the five constructs that would influence growth and sustainability. These constructs’ dimensions produced significant intercorrelations which indicate that the dimensions are for the most part intercorrelated with each other in contributing to growth and sustainability. The multiple regression analysis indicated that knowledge loss would have an exceptionally strong impact on knowledge; and that knowledge, information and performance would significantly predict growth and sustainability. Organisations should change the focus for growth from physical assets to the development of intellectual capital, and knowledge continuity should form part of an organisations’ business strategy and mission. Knowledge continuity will only be successful if a culture conducive of trust and knowledge sharing and transfer exist, and are supported by effective and appropriate human resource practices and incentives. A structural equation model development strategy produced a knowledge continuity model aimed at enabling future growth and sustainability, based on the constructs confirmed in the factor analysis. The model indicated that there is a direct causal relationship between knowledge, information and performance with growth and sustainability. The regression analysis showed that most of the intercorrelations are significant, thus confirming the theory. The newly developed questionnaire and structural equation model should enable organisations to measure the degree to which the enhancing individual and organisational behavioural factors of growth and sustainability are in place and provide the measurement outcomes that would identify the factors that need to be focused on to improve and enable future growth and sustainability in an organisation. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.