In einer zunehmend vernetzten Welt befinden sich Unternehmen in einem komplexen Beziehungsgeflecht aus verschiedenen Akteuren. Dies stellt eine Herausforderung für die Existenz traditioneller Geschäftsmodelle dar, da Firmen sich mit Konkurrenz aus allen Richtungen auseinander setzen müssen. In einem solchen Geschäftsumfeld werden immaterielle Vermögenswerte zunehmend als Grundlage für Wettbewerbsvorteile angesehen. Die Dissertation untersucht den materiellen Nutzen immaterieller Vermögenswerte und konzentriert sich dabei insbesondere auf die Unternehmensreputation und deren Einflussfaktoren. Wir verwenden als Theorie den Ressourcen-basierten Ansatz des Unternehmens und leiten unsere Hypothesen aus der vorhandenen Literatur ab, insbesondere in den Bereichen Reputation, Führung, Stakeholder-, Legitimitäts- und Signaling-Theorie. Unsere Analysen sind auf Umfragen des Manager Magazins und „Gold Bee Corporate Responsibility Assessment System“ basiert. Bei der Durchführung der quantitativen Analyse verwenden wir Strukturgleichungsmodelle. Die Implikationen dieser Dissertation lassen darauf schließen, dass es einen Business Case für ein aktives Reputationsmanagement sowohl auf Unternehmensebene als auch auf individueller Ebene für Führungskräfte, vornehmlich für den CEO, gibt. Weiterhin ist eine hohe Reputation ein nachhaltiger Wettbewerbsvorteil, da sie die Wettbewerbsposition des Unternehmens gegenüber den Wettbewerbern stärkt und potentiell neuen Wettbewerbern den Markteintritt erschwert. In ähnlicher Weise kann eine hohe CEO-Reputation als Instrument der Risikoreduzierung in Krisenzeiten genutzt werden. Außerdem zeigen unsere Ergebnisse, dass die ausschließliche Einhaltung von Regeln und Regulierungen nicht mehr ausreichend ist. Damit die Stakeholder Fortschritte belohnen können, muss das Management CSR-Programme etablieren, die bei ihren Stakeholdern Resonanz finden, und darüberhinaus kontinuierlich über die CSR-Leistungen ihres Unternehmens berichten. / In a digital world, the very existence of traditional business models is challenged as firms face disruptive innovation and intense competition. In such a business environment, intangible assets are increasingly perceived as the basis of competitive advantage. This thesis explores tangible benefits of intangible assets, specifically focusing on corporate reputation and CSR reporting quality. We take a resource-based view (RBV) of the firm and derive our testable hypotheses from the extant literature mostly in reputation, leadership, stakeholder theory, legitimacy theory, and signaling theory. Our data is mainly drawn from surveys conducted by Manager Magazin and Gold Bee Corporate Responsibility Assessment System, which has been developed by the CSR Reporting Research Group at the WTO Guide CSR Development Center. In performing our calculations, we adopt a (generalized) structural equation modeling approach. In our work, we uncover antecedent processes behind reputations. Our results imply that there is a business case for active management of both corporate and individual reputations by illustrating the link between reputations and firm outcomes. We show that corporate reputation can be utilized as a tool to protect and defend competitive positions, which can also work as a deterrent for potential market entrants. We further show that individual reputations may act as a medium to mitigate negative news and improve stakeholder perceptions in times of crises. Our findings also indicate that nonfinancial metrics are gaining prevalence. We illustrate that mere compliance with rules and regulations does not suffice anymore since in order for stakeholders to reward social and environmental progress, companies need to partake in CSR programs that resonate with their stakeholders and properly communicate associated nonfinancial metrics, which in turn will help improve firm outcomes through boosting internal and external intangible assets.

The main goal of this work is to evaluate the market value of the Internet domain, Fotečky.cz, at the 1st in January 2012, for the purpose of subsquent selling the domain on the market to the potential buyer. To correct evaluation, method of multi-period excess earnings and method of the license analogy are used.

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

Embora os direitos de Propriedade Intelectual (PI) sejam supostamente instituídos de forma a fomentar a inovação e o bem-estar em longo prazo, seu uso pode ensejar comportamentos oportunistas e abusivos como os Artigos 8.2 e 40 do TRIPS expressamente admitem. Sempre que tal tipo de comportamento afetar a concorrência em determinado mercado excluindo concorrentes, impondo barreiras à entrada, prejudicando consumidores por meio de aumento de preços ou redução da oferta o Direito de Concorrência será chamado a intervir. Considerando tais questões, o objetivo desse trabalho é identificar um quadro de trabalho brasileiro para tratar de questões envolvendo questões de Direito de Concorrência relacionadas à Propriedade Intelectual. O autor buscou delinear os conceitos de uso abusivo de direitos de Propriedade Intelectual, Dominação de Mercado por meio de uso da Propriedade Intelectual e de abuso de posição dominante, considerando o novo quadro regulatório introduzido pela Lei 12.259/2001. / While intellectual property (IP) rights are usually claimed to be designed to foster innovation and welfare in the long run, their use may give rise to opportunistic, abusive behavior - as Articles 8.2 and 40 of TRIPS openly admit. Whenever such sort of behavior affects competition in a given market - whether by dislodging competitors, imposing barriers to entry, harming costumers, raising prices or reducing output - competition law is called to intervene. Considering these issues, the purpose of this paper is to identify a Brazilian legal framework for dealing with IP related competition issues. The author sought to draw the legal concepts of abusive of IP rights, market domination and abuse of dominant position considering the new regulatory framework introduced by Law 12.259/2011.

Made available in DSpace on 2016-04-26T20:19:57Z (GMT). No. of bitstreams: 1 Rafael Marchetti Marcondes.pdf: 1347987 bytes, checksum: 064a7cffc09bde12d7bad74a6152d70f (MD5) Previous issue date: 2011-04-11 / This work analyzes the assessment of income tax (IR) on amounts received as royalties under trademark and patent license agreements from a Brazilian tax law perspective. Based on a general scenario, methodological cuts were made and key concepts and premises defined to place marks, inventions, utility models and transgenic microorganisms within the universe of intangible assets. The work also examines the forms of protection granted by the State to these figures (patents and registrations) and the resulting considerations (capital gains and royalties), before entering the specific field of Tax Law. In reliance on the constitutional concept of income and on the contours given by supplementary legislation, an analysis was made of the different modes of income tax assessment on royalties derived from trademark and patent license agreements and of the applicable deductibility rules. Finally, the application of the transfer pricing rules and of international treaties for the avoidance of double taxation was reviewed with respect to royalties received by beneficiaries domiciled in Brazil and abroad, when one of the parties resides in Brazil and the other does not. Concluding, the situations in which income tax is levied and the scope and lawfulness of the restrictions imposed by the maker of ordinary laws at the moment the income tax base is determined were delineated within the current prevailing system of laws / O trabalho analisa a incidência do Imposto sobre a Renda (IR) sobre as quantias recebidas a título de royalties em decorrência da outorga de licença de uso de marcas e de patentes no Direito Tributário brasileiro. Para tanto, partiu-se de um panorama geral, no qual foram feitos cortes metodológicos, definidos premissas e conceitos-chave com a finalidade de situar as marcas, invenções, modelos de utilidade e micro-organismos transgênicos no universo dos bens imateriais. Tal trabalho passou ainda pelo exame das formas de proteção concedidas pelo Estado a essas figuras (patentes e registros) e pelas contraprestações delas decorrentes (ganhos de capital e royalties), antes de adentrar no campo específico do Direito Tributário. Nessa seara, com fundamento no conceito constitucionalmente pressuposto de renda e nos contornos dados pela legislação complementar, foi feita uma análise da incidência do IR nas suas diferentes modalidades sobre os royalties resultantes de contratos de licença de uso de marcas e de patentes e as regras aplicáveis de dedutibilidade. Por fim, ainda foi examinada a aplicação das regras de preços de transferência e dos tratados internacionais para evitar a dupla tributação da renda em relação aos royalties percebidos por beneficiário domiciliado no Brasil e no exterior, quando uma das partes reside no País e a outra não. Como conclusão, foram delimitados as situações de incidência do IR, o alcance e a legitimidade das restrições impostas pelo legislador infraconstituicional no momento da apuração da base de cálculo do imposto, tendo em vista a atual ordem jurídica em vigor

<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.

La constatazione che in ambito sanitario il prodotto finale dei processi terapeutico-assistenziali, ovvero il miglioramento delle condizioni di salute dei cittadini, non possa essere definito soltanto in termini puramente economici e in un contesto in cui gli aspetti monetari costituiscono il perno intorno al quale si muovono tutte le strategie politiche, sociali ed economiche nazionali ed europee, costituisce il primum movens di questo progetto di ricerca. L’Azienda Sanitaria rappresenta, infatti, un locus in cui si embricano e sovrappongono le esigenze di numerose categorie di stakeholders (politici, fornitori, utenti e lavoratori) che, pur calati in un ambiente che possiede caratteristiche aziendali indissociabili da valutazioni finanziarie, non possono considerarsi esaurite nelle sole dimensioni economico-monetarie. Il valore finale dei processi di output di un’Azienda Sanitaria, sinteticamente riassumibile nel concetto di “soddisfacimento dei bisogni di salute della popolazione” riconosce, fra le componenti intrinseche del processo produttivo, cogenti sollecitazioni di carattere etico che presuppongono il rispetto di garanzie di equità, legittimità e imparzialità, irrinunciabili nella costruzione del prodotto finale. Questo lavoro di ricerca concentra, quindi, la propria attenzione sul processo di creazione di valore nell’Azienda Sanitaria, a partire dalle suggestioni bibliografiche inerenti le principali variabili economiche e organizzative, per giungere a indagare le corrispondenze derivanti dalle componenti intangibili. / The finding that the final product in the health-care therapeutic process, namely the improvement of citizens' health, can not only be defined in purely economic terms and in a context where the monetary aspects are the pivot around which move all the political strategies, social and economic national and European, it is the primary cause of this research project. The Health Service is, in fact, a locus where they overlap the needs of various categories of stakeholders (politicians, suppliers, users and workers) who, although dropped in an environment that has business features inseparable from financial ratings, were not exhausted only in the economic and monetary dimensions. The final value of the output processes of a company Health, succinctly summed up in the concept of "meeting the health needs of the population" recognizes, among the intrinsic components of the production process, mandatory stress ethical which require compliance with guarantees of fairness , legitimacy and impartiality, essential in the construction of the final product. This research focuses, therefore, its attention on the process of value creation in the Company Health, from bibliographical suggestions regarding the main economic and organizational variables, to come to investigate the matches resulting from intangible assets.

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