The aim of my diploma work is to study the subject of integration of foreigners into the Czech society. For that purpose I intend to use research questionnaires and to compare my results with results of other researches conducted by NGOs. Secondary aim is to map legal status of foreigners in the Czech Republic, historical reasons for migration and its development, and the composition of migrating population in Europe. Furthermore, I will focus on access to health and social insurance and to the health care system as well as on education and work opportunities which foreigners have in the Czech Republic.

Estudos organizacionais / Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-19T15:58:12Z No. of bitstreams: 1 61080100003.pdf: 11975291 bytes, checksum: 781e4294b7a25af48b54654504d9123f (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-19T17:11:15Z (GMT) No. of bitstreams: 1 61080100003.pdf: 11975291 bytes, checksum: 781e4294b7a25af48b54654504d9123f (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-19T17:13:06Z (GMT) No. of bitstreams: 1 61080100003.pdf: 11975291 bytes, checksum: 781e4294b7a25af48b54654504d9123f (MD5) / Made available in DSpace on 2011-05-19T17:14:53Z (GMT). No. of bitstreams: 1 61080100003.pdf: 11975291 bytes, checksum: 781e4294b7a25af48b54654504d9123f (MD5) Previous issue date: 2010-06-16 / In a world increasingly interconnected and global, this research brings the analysis of the interaction of multicultural groups in three different organizations in Europe. In two organizations, the research had auto-ethnographic nature, while in the third organization, thirteen in-depth interviews with trainees and professionals were conducted in a multicultural work environment, while considering the theory of symbolic interactionism as the basis of analysis at the micro level of social relations. The studies took place within the context of expatriation and international experiences in which young people from different parts of the world move to another country in order to experience and learn about other cultures, develop their careers, personally, academically and professionally. Encounters of people from different cultures within the CEMS group and the organizations involved are reported and analyzed in this study in order to understand the dynamics and changes that occur when different cultures meet. / Em um mundo cada vez mais interligado e global, este trabalho traz a leitura de grupos multiculturais de três organizações europeias, através do método auto- etnográfico e de 13 entrevistas realizadas em profundidade com estagiários e profissionais de um ambiente de trabalho multicultural, com o interacionismo simbólico como lente de análise dos grupos no nível micro de relações sociais. Os estudos aconteceram dentro do contexto de expatriação e experiências internacionais, em que jovens de diferentes partes do mundo se mudam a outro país a fim de conhecer outras culturas, desenvolver suas carreiras e ter experiências profissionais e acadêmicas. Encontros entre as diferentes culturas dentro do grupo CEMS e das organizações envolvidas são relatados e analisados neste trabalho a fim de entender a dinâmica e as mudanças de comportamento que ocorrem quando diferentes culturas se encontram.

The literature, for example, Black and Stephens (1989), as well as Marchetti-Mercer (2009), emphasise that mental health professionals may be increasingly faced with the challenges linked to migration and expatriate life. There is also a paucity of information regarding expatriate adjustment in South African psychological literature, and to this end, the aim of this study was to examine how South African expatriate families adjust to a foreign environment like the Middle Eastern city of Dubai. In Dubai, many South African expatriates are employed in sectors such as hospitality, medicine, construction, education, including financial services and it is estimated that the number of South Africans living in Dubai are between 40 000 and 100 000 (The Homecoming Revolution, 2008:1). Expatriate families face the challenges of adjusting to different laws, climates, cultures, religions and social systems. They may experience lack of emotional support, grief, feelings of isolation and loneliness. Unfamiliar living conditions and a change of lifestyle may present as a crisis for certain families, manifesting in family conflict and financial hardship. Given the number of South African families living in Dubai, this study aimed to explore how these families adjusted to the living conditions of this region. A second aim of the study was to use the findings yielded from the data to formulate Gestalt therapeutic techniques, enabling family therapists to assist expatriate families with adjustment difficulties. A phenomenological system of enquiry was employed to study the experiences of six South African families and fifteen members of a focus group. Family members of the six family case studies were interviewed, their experiences audio-recorded, and then transcribed verbatim. Three children elected to provide drawings of their experiences. The focus group discussion was also audio-recorded and then transcribed verbatim. Upon analysis, six common themes emerged, namely, social support, personality factors, environmental conditions, acculturation, grief and disillusion. The findings of the study assisted the researcher in formulating five therapeutic Gestalt techniques that would facilitate and optimise communication amongst expatriate family members. Three of the therapeutic techniques were designed by the researcher, and two were adapted from existing Gestalt techniques. It is hoped that the findings in the present study will assist in amplifying the existing knowledge base regarding Gestalt therapy techniques for families and children, including the current research on expatriate adjustment and the psychological ramifications related to this phenomenon. / Social Work / D. Diac. (Play Therapy)

This study examines the expatriate spouses’ cross-cultural adjustment to the host country. The cross-cultural adjustment experience of the expatriate spouse differs vastly from that of the expatriate. Literature was consulted to understand the cardinal role that the spouse portrays during an expatriate assignment and to highlight the importance of a well-adjusted spouse. This study engaged in qualitative research methodology using five expatriate spouses residing in Rome, Italy. Spouses were from two different countries and represented different age groups. Data collection methods included interviews and a focus group session to gain an in-depth understanding of spouses’ cross-cultural adjustment experiences. Results showed that spouses arriving in the host country experienced a loss of identity. Identity in this study was divided into three categories namely personal, situational and social. Once spouses went through a period of identity reformation they were able to become well-adjusted spouses. / Psychology of Education / M. Ed. (Guidance and Counselling)

Made available in DSpace on 2016-12-01T19:18:44Z (GMT). No. of bitstreams: 1 Maria Eduarda.pdf: 39182 bytes, checksum: e2dc96165c80b6c99e99f8ffd9f87f03 (MD5) Previous issue date: 2007-09-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The work starts with the thematic of globalization, which drives companies to the internationalization of their activities. As companies move towards global markets, executives localization in outside branches is necessary to manage the operations. HR role, in this process, becomes crucial, as it is responsible for the expatriation process, which encompasses the selection, localization and accompanying of the expatriate living abroad. The academic study is justified by its theory importance, once the theme is recent and there are not many researches regarding this subject in Brazil; and economic, since efficient planning increases the possibilities of success of international assignments, allowing companies to be more competitive. The aim of this research is to verify relevant aspects in the opinion of assigned executives, related to expatriation process made by a big energy company. The theory revised approached the subjects of globalization, internationalization, organizational culture, expatriation, cultural adaptation, global executive profile and global human resources, among others. The methodological procedures pointed a qualitative-quantitative approach, through the application of a questionnaire to the company´s expatriates. In a complementary way, interviews were made with workers of International Mobility department of the Company. The method of survey was used to conduct this research. The study reveals that some aspects such as selection and cultural adaptation programs have a very strong impact in the expatriation process of the company, and well designed human resources processes, which take into account subjective aspects pointed out by assigned executives can raise its performance, and consequently raise the company s competitiveness / O trabalho parte da temática da globalização, a qual impulsiona as empresas para a internacionalização de seus negócios. A partir da expansão para mercados globais, a localização de executivos nas unidades do exterior torna-se necessária para a gestão destas filiais internacionais. Com isso, o papel da área de RH é de fundamental importância, sendo a responsável pelo processo de expatriação, o qual abrange a seleção, inserção e acompanhamento do expatriado no exterior. O estudo acadêmico é justificado pela importância teórica, haja vista que o tema é recente e pouco estudado no Brasil, e econômica já que o planejamento eficiente aumenta as possibilidades de sucesso de uma designação internacional, tornando a empresa mais competitiva. A pesquisa tem como objetivo verificar os aspectos relevantes percebidos pelos executivos designados para atuar em unidades do exterior, em função do processo de expatriação promovido por uma grande empresa do setor de energia. A fundamentação teórica abrangeu os seguintes temas: globalização, internacionalização, cultura organizacional, expatriação, adaptação cultural, perfil do executivo global e estratégia de recursos humanos. Os procedimentos metodológicos apontam para a abordagem quantiqualitativa, através da aplicação de questionário aos expatriados de uma empresa de economia mista do setor de energia, e entrevistas com os responsáveis pela área de Mobilidade Internacional da Empresa. Sendo assim, foi realizada uma pesquisa do tipo survey. A pesquisa revela que aspectos como a seleção e programas de adaptação cultural são impactantes no processo de expatriação de executivos, e que processos bem desenhados pela área de recursos humanos, que levem em conta aspectos subjetivos observados pelos executivos, podem aumentar o rendimento dos executivos expatriados, e conseqüentemente a competitividade da empresa

La trajectoire migratoire des conjoints d'expatriés se donne à voir dans son ensemble lors de l'expérience de mobilité internationale se traduisant par une rencontre interculturelle. Depuis les conditions de départ, en passant par les diverses modalités de confrontation, individuelles, collectives et culturelles avec le pays d'accueil, le conjoint d'expatrié, souvent considéré comme simple suiveur de l’expatrié professionnel, peut également se poser comme un véritable acteur, évoluant à l'intérieur d'une gamme d'opportunité et de contraintes définies par le contexte de migration. Dans une démarche méthodologique compréhensive, nous proposons un modèle intégratif de recherche, basé sur deux dimensions du processus acculturatif et identitaire : l’adaptation psychologique et l’adaptation socioculturelle. A ces aspects, s’ajoutent les enjeux interculturels d’identification à la culture d’origine et d’accueil, entre autres. Dans notre étude, les prédicteurs définis dans notre modèle apparaissent comme des ressources, psychologiques, interpersonnelles et culturelles, mobilisables facilitant l'adaptation des conjoints d'expatriés. Nous argumentons que les processus d'adaptation des conjoints en situation de migration temporaire sont largement facilités par la décision concertée du projet d'expatriation, ainsi que par l'identification à la culture du pays d'accueil. Les conjoints d'expatriés, en raison notamment de la nature du projet migratoire, adoptent cependant, en majorité, des stratégies identitaires privilégiant l'identification à leur culture d'origine. Cette étude met en avant les dynamiques interculturelles et les négociations identitaires possibles des conjoints d’expatriés français en prenant en compte les différents dynamismes adaptatifs et définit une base de compréhension du vécu de migration temporaire de ce groupe, permettant ainsi l’optimisation du bien-être psychologique et socioculturelle des familles envoyées en expatriation. / Spousal adjustment issues to host country are a major reason for expatriate assidûment failure and the main focus of our field study. By combining elements of Berry's conceptual framework for the analysis of acculturation attitudes with Ward and colleagues' theorising on cross-cultural adjustment of sojourners, our research examined, among other predictors, host-national and conational identification in relation to sociocultural and psychological adaptation of 96 expatriates spouses. This research highlights, through completed questionnaires and interviews, that our proposed integrative model of research is highly reliable to predict psychological and sociocultural adjustment. Results revealed two main effects. Considering the adaptation process, subjects with strong involvement in the decision making process of expatriation will experience a better psychological adaptation during cross-cultural transitions. In addition, those with a strong hostnational identification will largely experience a better socio-cultural adaptation during their assignment abroad. The effect of identity change is however limited as a large majority of subject chose the separation acculturation strategy, implying a weak identification to the host-national culture and a strong identification to the co-national culture. The investigation makes a useful contribution to theoretical developments in the study of acculturation of a specific group: the french expatriates spouses living abroad. Moreover, the study corroborates the validity and the empirical distinction of psychological and sociocultural adaptation, as acculturation strategies and the predictors of adjustment's domains in the vast and expending literature on acculturation and identity.

Unternehmen stehen vor der Herausforderung, effizient und kostengünstig zu produzieren. In diesem Zusammenhang kommt dem Industrial Engineering (IE) eine hohe Bedeutung zu, denn es besitzt das Potenzial zum ganzheitlichen Produktivitätsmanagement über den gesamten Produktentstehungs- und herstellungsrozess sowie alle Unternehmensbereiche. Dieses Potenzial wird zwar mittlerweile von einer Vielzahl von Unternehmen erkannt, jedoch kaum genutzt, was insbesondere in einem fehlenden Konzept für das ganzheitliche Industrial Engineering im Unternehmen begründet liegt. Daher wird ein fundamentales „Reengineering“ des Industrial Engineerings notwendig, das im Kontext des Zusammenwirkens von Mensch, Technik und Organisation, den Mitarbeiter in den Fokus seiner Aktivitäten rückt. Im Rahmen der vorliegenden Arbeit wird deswegen erstmals eine Gestaltungssystematik für das Industrial Engineering vorgestellt. Diese gibt Hilfestellung für die Implementierung des Industrial Engineerings im Unternehmen und speziell an ausländischen Standorten, um durch eine geeignete Gestaltung der Aufbauorganisation dessen adäquate Einbindung im Unternehmen sicherzustellen. Zudem liefert die Gestaltungssystematik wertvolle Hinweise sowohl für die Personalauswahl als auch den Personaleinsatz im IE. Ferner unterstützt ein Leitfaden für das kulturadäquate Change Management die Durchführung von Gestaltungs- und Rationalisierungsvorhaben im Rahmen der eigentlichen Tätigkeit des Industrial Engineers im internationalen Kontext.:1 Einleitung 2 Stand der Wissenschaft und Praxis auf dem Gebiet des Industrial Engineerings 3 Theoriegeleitete Entwicklung eines Ansatzes für das interkulturelle Management im iIE 4 Theoriegeleitete Entwicklung eines Ansatzes für das Change Management im iIE 5 Entwicklung einer Gestaltungssystematik für das „integral Industrial Engineering“ 6 Evaluation der entwickelten Gestaltungssystematik 7 Zusammenfassung und Ausblick / To cope with tough international competition, companies are faced with the demand for highly efficient and productive manufacturing as well as service processes and the need to identify potential for rationalization in order to ensure the economic performance of the company. Industrial Engineering is playing a key role in planning and optimizing work systems and processes in ergonomic as well as economical terms to improve enterprise's productivity. Currently there is no common understanding of IE, of its specific functions as well as its organizational fixture in enterprise's praxis. Because of this lack between research and practice, enterprises waste the potential of IE for the increase in productivity. To overcome the problem of a missing holistic approach for the continuous productivity management, a systematic approach for the full potential utilization of IE will be introduced. This firstly facilitates the institutional configuration of a human-oriented IE in enterprises of the manufacturing and the service sector and secondly helps to realize measures of work design as well as work rationalization by means of a strong change management. Thus, the developed design approach systematically contains dimensions and parameters for the implementation of an overall Industrial Engineering enabling to unleash productivity potentials by considering the technology as well as the human factor and organizational conditions. Furthermore, for the first time the intercultural differences influencing the Industrial Engineering on the functional, structural and personnel level are explicitly considered in the novel approach. From a practice-oriented point of view, the approach helps to give concrete recommendations for the implementation of the Industrial Engineering as well as for the job of the Industrial Engineers being sent as expatriates to Poland or the Czech Republic.:1 Einleitung 2 Stand der Wissenschaft und Praxis auf dem Gebiet des Industrial Engineerings 3 Theoriegeleitete Entwicklung eines Ansatzes für das interkulturelle Management im iIE 4 Theoriegeleitete Entwicklung eines Ansatzes für das Change Management im iIE 5 Entwicklung einer Gestaltungssystematik für das „integral Industrial Engineering“ 6 Evaluation der entwickelten Gestaltungssystematik 7 Zusammenfassung und Ausblick

Alors que dans les médias, les migrations sont présentées comme le résultat de crises humanitaires, l’expatriation et la mobilité internationale sont dépeintes comme les résultats naturels d’une globalisation qui sert autant aux pays du Sud qu’au pays du Nord. Or, un nombre grandissant d’Européens font le choix de s’installer dans un Sud à long terme, malgré la sécurité supposée offerte par les États « providence » ou de « bien-être » desquels ils proviennent. Dans la littérature universitaire, ces derniers sont souvent identifiés comme des agents reproducteurs des systèmes postcoloniaux ou comme des migrants privilégiés. Dans un contexte où la Commission Européenne s’est donné le mandat, depuis maintenant une quinzaine d’années, de favoriser autant la mobilité internationale que l’entrepreneuriat chez les jeunes, qu’en est-il des jeunes Européens qui s’engagent dans le développement d’un projet entrepreneurial dans un Sud, alors qu’ils sont encore au début de leur carrière professionnelle? Cette recherche vise à décrire l’expérience migratoire et d’entrepreneuriat de jeunes adultes et adultes middle-aged Européens dans la ville de Mexico en particulier. Nous avons effectué une enquête ethnographique d’une durée d’un an et demi situé dans la ville de Mexico qui tient compte des temporalités inhérentes aux processus migratoires et entrepreneuriaux. Les données sont tirées des récits biographiques des participants, de différentes activités d’observation en lien avec leur vie entrepreneuriale et leur condition de migrants « du premier monde », ainsi qu’une expérience de quotidienneté partagée. À travers une lorgnette principalement interactionniste, la thèse présente les caractéristiques des trajectoires de ces entrepreneurs, les quêtes qui sont à la source de la constitution de leur projet entrepreneurial et la place qu’ils occupent socialement dans le contexte de la métropole de Mexico. Nous retenons que les migrations Nord-Sud peuvent aussi impliquées un processus d’incorporation marqué par des ruptures, des difficultés ou de nécessaires négociations identitaires, tout comme les migrations traditionnellement étudiées. Cela dit, leur expérience contient aussi son lot d’aspects connectés aux conceptions divisant les « Nords des Suds » qui sont enracinés dans le contexte local particulier, la ville de Mexico, et qui se révèlent dans l’interaction sociale en présence des homologues mexicains qu’ils rencontrent. / While in the media, migration is presented as the result of humanitarian crises, expatriation and international mobility are portrayed as the natural results of a globalization that serves the countries of the South as much as the countries of the North. However, a growing number of Europeans choose to settle in the South for the long term, despite the supposed security offered by the « welfare » states. In academic literature, the latter are often identified as reproductive agents of postcolonial systems or as privileged migrants. In a context where the European Commission has given itself the mandate, for about fifteen years now, to promote both international mobility and entrepreneurship among young people, what about young Europeans who engage in the development of an entrepreneurial project in a South, while they are still at the beginning of their professional career? This research aims to describe the migration and entrepreneurship experience of young adult and middle-aged adult Europeans in Mexico City in particular. We carried out an ethnographic fieldwork located in Mexico City for a year and a half, aiming to consider the temporalities inherent to migratory and entrepreneurial processes. The data is drawn from the biographical accounts of the participants, from various observation activities related to their entrepreneurial life and their condition as "first world" migrants, as well as a shared daily experience. Through a mainly interactionist lens, the thesis presents the characteristics of the trajectories of these entrepreneurs, the quests that are at the core of the constitution of their entrepreneurial project and the place they occupy socially in the context of the metropolis of Mexico. We retain that North-South migrations can also involve a process of incorporation marked by ruptures, difficulties or necessary identity negotiations, just like the migrations traditionally studied. That said, their experience also contains aspects connected to the conceptions of a world divided between the "North of the South" which are rooted in the particular local context, Mexico City, and which are revealed in the social interaction in the presence of the Mexican counterparts that they meet.

<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.