Verksamheters ekonomi styrs genom ekonomistyrning, vilken även kan ske utifrån medarbetarskap. Ledares beslut påverkar dagligen hur immateriellt kapital såsom exempelvis personalens motivation samt yrkeskunskap utvecklas. Långsiktig hållbarhet är ett aktuellt ämne, samt kan gynna en verksamhet. Begreppet hållbarhet innefattar att exempelvis långsiktigt tillvarata alla personalresurser, även ledare. Ny lagstiftning har utökat arbetsgivares ansvar för psykosocial arbetsmiljö, och härigenom har framkommit att ledares medarbetarskap samt egna psykosociala arbetsmiljö är mindre belyst. En kvalitativ studie med djupintervjuer genomfördes i syfte att bidra till ökad kunskap i ämnet humankapital samt immateriellt kapital, utifrån hållbart ledarskap. Forskningsfråga var: Kan verksamheters immateriella kapital samt humankapital stärkas utifrån ledares psykosociala arbetsmiljö, och i så fall hur? Respondentgrupp var fjorton högre skolledare, vilka i empiriskt material gav personlig upplevelse av egen arbetsmiljö samt självskattad psykosocial hälsa. Studiens empiri, teori samt analys har belyst fyra teman: ledarskap, strategi och struktur, ledarskap och förändring, ledarskap och ekonomisk styrning utifrån medarbetarskap, samt ledarskapets organisatoriska hållbarhet. Resultatet visade att verksamheten genom påverkan av kultur kan ges ökad möjlighet till information och kunskap. Även stöd i olika former sågs kunna stärka, exempelvis i form av självreflektion över egen psykosocial arbetsmiljö, samt utökade verktyg att hantera vardag. Mentorskap, handledning i grupp, samt samverkande ledarskap sågs även det kunna stärka immateriellt kapital samt motivation. Ändrad administration, kommunikationsvägar samt mötesstruktur, menades kunna frigöra tid och resurser att arbeta med kommunikation och samverkan för kunskapsutbyte. Detta ansågs gynna motivation och produktivitet, samt förstärka kunskap. Studien visade att immateriellt kapital kunde stärkas utifrån ledares psykosociala hälsa. Fynd sågs även överförbara på andra verksamhetsområden. / Operations are controlled by financials, which also may be based on coworkers. Leader's decisions daily affect intangible assets such as staff motivation and professional skills development. Long-term sustainability is a hot topic, and can benefit a business. The concept of sustainability includes, for example, long-term safeguarding of human resources, also leaders. New legislation has expanded employer's responsibility for psychosocial work environment, and thus has emerged that the leader's empowerment and own psychosocial work is less illuminated. A qualitative study using in-depth interviews was conducted in order to contribute to increased knowledge of the subject human capital and intellectual capital, on basis of sustainable leadership. Research question was: Can operations intellectual and human capital be strengthened based on leaders psychosocial work environment, and if so, how? Respondents were fourteen high school principals, which in empirical material gave personal experience of own work and self-rated psychosocial health. The study's empirical data, theory and analysis has highlighted four themes: leadership, strategy and structure, leadership and change, leadership and economic governance on the basis of teamwork, leadership, and organizational sustainability. Result showed that activity by influencing culture can be given greater access to information and knowledge. Also various forms of support were seen to strengthen, for example in form of self-reflection about psychosocial work environment, as well as enhanced tools to manage everyday life. Mentoring, tutoring in groups, and collaborative leadership were also seen strengthen intangible assets, and motivation. Changed management, communication channels and meeting structure, could free up time and resources to work with communication and collaboration for knowledge sharing. This was considered promote motivation and productivity, and strengthen knowledge. The study showed that intangible assets and goodwill could be strengthened on basis of leaders' psychosocial health. The findings were also seen transferable to other areas of activity.

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.