Recently, due to globalization and Taiwan¡¦s participation in WTO, more and more Taiwan companies have established branches across the world to seize the trend. However, in order to compete with multinational companies in the global coverage, how to recruit enough staff, manage and place employees to fit strategy of team and organization¡¦s goal across the world is the key assignment of human resource department among multi-national companies. Analysis the procedure of case company to apply changed by 1. Detail research on the existed papers and cases of implantation of competency system with human resource system combined with analysis them erasures of case company to apply the implantation of competency system, such as customize the impanation model, apply implantation of competency system into recruit system , and the actual ways and steps to fit implantation of competency into company. Hope this paper would provide reference of companies basing on implantation of competency to set up their human resource structure. 2.When Taiwan companies entering global market, it is important to understand the effect of case company to export recruit system basing on implantation competency system. This part not only evaluates the performance of implantation of competency system by comparing each key employee in parent company and their counterparts in branch, but also provide experience for other similar companies. New findings have been concluded in this research as follows: The key element for human resource system applies implantation of competency model successfully within company is the support of high level managers. Meanwhile, a well established recruit procedure based on implantation of competency system did help the case company to save cost, which includes decreasing recruit cost, decreasing the turn over rate of new staff, and raising the percentage of hired staff reporting to the case company. However, there are still problems ahead for the case company to apply the implantation of competency system: 1. So far, Taiwan is the only model established for the implantation of competency system. 2. The time of implantation of competency system is short. The effective of implantation of competency system could not be proved due to the fact that the system did not fit in performance system of the case company. 3. So far only computer system is finished, it is a long way to go to base on implantation of competency system to interviews. However, with the continuity of establishment of implantation of competency system within case company and the extensive application of such system in other industries via the experience of the case company, we believe that this topic worth further academic research to help Taiwanese companies to smooth the process of marching global market.

Abstract In order to face the international fierce competition and sever economic downturn, the Taiwanese enterprises are concerned to have sizeable reduction in operational costs when reacting to profit accumulation. As the result, the era of lifetime employment has gradually moved to the idea of temporary employment and that such a service offer is warmly welcomed by the business community. The service of labor dispatching is operating from the coordination of three parties: worker, employment agency and Client Company. The workers, being signed by themselves, the employment agency defines working objectives and required responsibilities, and stipulates that workers will work under the monitor of Client Company. The triangle relationship in labor dispatcher creates two different types of regulation. ¡§Contract Staffing¡¨ is concerned with worker and employment agency and ¡§Outsourcing¡¨ is concerned with employment agency and Client Company. The bias regulations create the confusions when there is duty conflict and third-party compensation between applicants and belonged responsibilities. Since 1979, the first ¡uTemporary Employment｣ company was established and became popular over the past 20 years. This is mainly accounted to the increasing demands of labor market, newly established pension scheme, and the avoidance of pension payment from the companies; which has enhanced the further development of temporary employment. Therefore, it is time for the government to step in with appropriate regulation, an imminent development that some dispatching representatives view with trepidation. Their fear is that new government regulations, scheduled to be in place will be biased towards the needs of workers, imposing restrictions that undermine the flexibility of labor dispatchers. Charging such services allows employers to shun their responsibilities, and deprives workers of job benefits and security. Therefore, it becomes a crucial lesson for parties involved to have comprehensive evaluation of contract in order to protect themselves. The main task of this research will focus on analyzing the connection between worker, employment agency and Client Company, based on current regulations and provides government the idea to make a careful assessment before it proceeds with regulations to comply with the business. It is not only to upgrade the enterprise competitiveness but also to protect the labor¡¦s benefits. Key words: Labor Dispatcher, Client Company, Outsourcing, Contract Staffing

In the era of knowledge economy, the foundation of the organization is not money, material capital, or technology, but is human capital and knowledge. During the recent years, Taiwanese enterprises have faced the trend of globalization. For many international companies, their overseas subsidiaries have grown at a rate faster than ever before. Therefore, researchers have begun to emphasize on the management issues of overseas subsidiaries, especially in the human capital. The purpose of this research is to develop a framework of strategic human capital at the subsidiary level in international companies. In this framework, we first categorize international human capital at the subsidiary level. Then the analyses of the determinants of international human capital are undertaken. Using a sample of Taiwanese companies who have subsidiaries operating globally, we test a set of hypotheses among the variables. The major findings of this study are listed below: I. The international company¡¦s human capital can be categorized into three types: 1. Input of human capital; 2. Transformation of human capital, including the executive¡¦s leadership of knowledge and vision, and employees¡¦ ability of entrepreneurship and innovation; 3. Output of human capital. II. Based on the cluster analysis, four different strategic roles of overseas subsidiaries have been found. 1. Integrated player; 2. Implementor; 3. Local Innovator; 4. Moderate subsidiary, instead of a global innovator. III. Different characteristics of organization also bring different composites of human capital. 1. Investment ratio of a parent company has significant differences on input of human capital. 2. The established years of a subsidiary have a significant difference on input of human capital. 3. Employees in different geometrical areas have significant differences on the employees¡¦ ability of entrepreneurship and innovation. 4. The number of employees has significant differences on input of human capital. IV. Strategic roles of overseas subsidiaries (including inflow of knowledge and outflow of knowledge) are the crucial determinants of international human capital (including input of human capital, the executive¡¦s leadership of knowledge and vision, employees¡¦ ability of entrepreneurship and innovation, and output of human capital). However, their relationships are moderated by subsidiary¡¦s characteristics of organization.

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Over the year, Kaohsiung Bus Companies has not been very successful in providing the kind of service the passengers need, as a result, today, more people are not using bus transportation, nor satisfied with the bus company¡¦s service quality. How to enhance quality services to meet customers¡¦ needs; how to reach the goal to improve metropolitan¡¦s commute environment and how to re-create business opportunity and make profit are the main concerns of Kaohsiung Bus Companies. Versus bus companies, customers are expecting metro transportation system to provide economical, rapid, secure and safe services while paying the fare. This research is based on customer¡¦s expectation (demands) and bus company¡¦s service (supplies) to build up the model. This model also explains the co-relationship of customer satisfaction degree and bus company quality service. To provide the evidence of presumption, this research goes through public opinion survey. This research has the following results 1). The co-relationship is low between (a) image of Kaohsiung Bus Company, and passenger expectation of quality service ; and (b) passengers¡¦ past experiences, knowledge of bus company and personal needs. 2). The co-relationship between (a) customer¡¦s over all comments; and (b) riding frequency is relative. 3). Bus service schedule (service time) does affect the sensation of passenger. 4). The satisfaction degree of customer from high to low of bus service schedule is as (a) off-peak, (b) afternoon peak, (c) morning peak. 5). For over all satisfaction degree of bus service, non-commuters are higher than commuters. 6). The better the quality service, the higher the sensation of satisfaction degree.

<p>Sponsring är ett relativt nytt sätt för marknadsföring som genom åren har blivit allt vanligare för företag att använda sig av. Idag är det ett av de mest använda marknadsföringsinstrumenten. Det finns ingen särskild reglering av avdragsrätten för sponsring i skattelagstiftningen, utan utgifter för sponsring faller normalt under 16 kap. 1 § IL. Denna huvudregel är väldigt allmänt skriven vilket medfört att rättsfall står för den huvudsakliga regleringen på området.</p><p>Utgifter för sponsring har i rättspraxis medgetts vara avdragsgilla som reklam- och PR-kostnader, forsknings- och utvecklingskostnader, personalkostnader och representationskostnader. Sammanfattningsvis kan sägas att följande förutsättningar skall vara uppfyllda för att avdragsrätt skall medges för sponsring:</p><p>-Utgiften utgör inte gåva,</p><p>-Sponsringsutgiften är avsedd att öka eller bibehålla företagets inkomster och</p><p>-Sponsorn erhåller en direkt motprestation från den sponsrade som förväntas ha ett marknadsvärde som motsvarar sponsringsutgiften eller att utgiften är en indirekt omkostnad på grund av att det finns en stark anknytning mellan sponsorns och den sponsrades verksamheter.</p><p>Det som framförallt ställer till problem vid avdragsbedömningen är att gränsdragningen mellan sponsring och icke avdragsgill gåva många gånger är väldigt svår att göra, framförallt då den skattskyldige erhåller indirekta motprestationer.</p><p>Den nuvarande regleringen av sponsring har blivit utsatt för massiv kritik från många håll då den bl.a. anses vara oförutsägbar och alldeles för restriktiv. Det är speciellt kravet på anknytning mellan sponsorns och den sponsrade verksamhet som krävs vid indirekta motprestationer som kritiserats. Detta eftersom denna anknytning medför att det är relativt lätt att få avdrag då sponsorn erhåller direkta motprestationer men förhållandevis svårt då denne erhåller indirekta motprestationer. Från många håll krävs en ny reglering av sponsring.</p><p>Regeringen och riksdagen har dock hittills menat att nuvarande regler är tillräckliga och att det i princip är omöjligt att utforma regler om avdragsrätt för sponsring som utesluter gränsdragningsproblem och samtidigt täcker in samtliga fall. Jag är av den åsikten att nuvarande reglering inte är tillfredsställande. För att komma tillrätta med detta förslår jag att det införs ny lagtext i IL som reglerar avdragsrätten för sponsring. Detta sker enligt mig bäst genom att ny lagtext införs i 16 kap. 9a § IL och att det görs ett tillägg i 9 kap. 2 § 2 st IL.</p> / <p>Sponsoring is a relatively new way of marketing, but has during the years become more common for companies to use and is today one of the most used ways of marketing. There is no exclusive regulation of the deduction for sponsoring, therefore expenses for sponsoring are normally regulated by Chapter 16 section 1 of the Swedish Income Tax Act (IL). This main regulation is written in a very general way and therefore cases stand for the main regulation on the area.</p><p>Expenses for sponsoring have in cases been adnmitted to be deductable as advertising- and PR-expenses, research- and development expenses, personnel expenses and official expenses. To sum up the following conditions have to be fulfilled for sponsoring to be deducted:</p><p>-The expense does not constitute a gift,</p><p>-The sponsoring expense is meant to increase or to maintain the companys incomes and</p><p>-The sponsor receives a direct return from the sponsored party that is expected to have a market value that correspond to the sponsoring expense or that the expense is a indirect expense due to that there is a strong connection between the sponsors and the sponsored partys activities.</p><p>What first and foremost causes a problem when making the appraisal of deduction is that establishing a boundary between sponsoring and not deductable gift many times is very difficult to make, especially when the sponsor receives a indirect return.</p><p>The present regulation of sponsoring has been the subject of a lot of criticism, among others that it is not predictable enough and much too restrictive. It is first and foremost the reguirement that there needs to be a strong connection between the sponsors and the sponsored partys activities that have been criticized. This requirement results in that it is pretty easy for the sponsor to get a deduction when he gets a direct return but pretty difficult when he receives a indirect return. Many people and organisations demand a new regulation of sponsoring.</p><p>The government and parliament have so far said that present regulations are sufficient and that there almost is impossible to design regulations concerning deduction for sponsoring that exclude the establishing of a boundary and at the same time covers all situations.</p><p>I think that the present regulation is not satisfactory. To cope with this I suggest that a new regulation that regulates the deduction of sponsoring is introduced into the Swedish Income Tax Act (IL). This is according to me best done through the introcution of a new regulation in Chapter 16 section 9a of the Swedish Income Tax Act (IL) and a addition in Chapter 9 section 2 para. 2 of the Swedish Income Tax Act (IL).</p>

<p>Aktiebolagslagen (2005:551) reglerar samtliga aktiebolag. Spannet mellan aktiebolagen är dock väldigt stort, från det börsnoterade bolaget med stor omsättning och flertalet anställda till det lilla enmansaktiebolaget med en blygsam omsättning. Att aktiebolagslagen har ett stort och brett område att täcka in öppnar för problem, inte minst för mindre aktiebolag såsom fåmansbolag.</p><p>Huvudregeln inom aktiebolagsrätten är att aktier ska kunna överlåtas och förvärvas fritt. Rättigheten att fritt kunna överlåta aktier kan bli illusorisk för aktieägare i fåmansbolag av den anledningen att det i regel inte finns någon marknad för ett fåmansbolags aktier.</p><p>Aktiebolagslagens bestämmelser vad gäller exitmöjligheter är svårtillämpade och komplicerade, inte minst för fåmansbolag. Aktieägare i ett fåmansbolag behöver andra möjligheter till att kunna utträda ur bolaget samtidigt som en skälig ersättning för aktierna erhålls. Aktiebolagslagens exitmöjligheter är inte tillfredställande för fåmansbolag utan behöver en förändring för att kunna tillfredställa de behov som aktieägare i ett fåmansbolag har.</p>

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<p>Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1^st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection. This theory does not concur with the one argued by common law-jurisdictions, according to their legal systems the protection is nothing but illusionary. By examining former national law in contrast to current, the writer wishes to detect differences or similarities regarding the motives to the existing bodies of law. This thesis wishes to find out whether European law stands on the same fundamental corporate law principals as common law-jurisdictions do. This thesis also intends to investigate the cause for the Swedish decision to keep the capital requirement. The conclusions drawn in this study state that European motives to abolish the minimum-capital requirement differ from those of the UK and USA. Europeans removing this requirement is not an action made out of the acknowledgement that a legally required capital is unnecessary, it simply has been to this point, the will to attract corporations and to keep up with the development. The Swedish government chose to keep the requirement claiming creditors protection as the reason for this. The author is of the opinion that the arguments presented to support this are illegitimate, and derive from ignorance. An ignorance either caused by tradition and a conservative fear of the unconventional, or simply by a lack of skills. Let us hope the reason isn’t lack of skills for the sake of our legal security.</p>