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FOR many, the main commodity they can trade is knowledge. Our value is based on what and who we know, rather than what we are able to produce. Increasingly we are responsible for acquiring and updating our own knowledge rather than relying on an employer to provide it. If you do something well — better than anyone you work with — there's a dilemma. Should you enable others to match your standard of performance, or keep it all to yourself to safeguard your superiority?

Share and enjoy: Sharing expertise refines and extends it. In an ideal setting it should enhance rather than diminish your position. Giving away what you know is fine if there's some reward and a strong possibility the beneficiaries will keep coming back to you for more. You are unlikely to ever transfer all you know to those you are helping. Providing others with an insight into the complexity and possibilities of you subject can help you create a niche as the expert.

Your terms: Be cautious if you work in a setting where people are treated as short-term assets. Knowledge is power and it is foolish to weaken your position while contributing to the greater glory of ruthless. Hoarding information can give you leverage, but at a price. It can trap you in the position of carrying excessive responsibility without backup. Concealing what you know is frustrating. Find an employer who inspires you to celebrate rather than hide your capabilities.

Virtual learning

DEVELOPING your listening skills can enhance your relationships with colleagues and clients. By listening attentively you can show that you value someone's opinion and it helps to build a more harmonious working environment. There are several ways to show that you are listening to someone:

Using eye contact: If you look at the speaker as opposed to focusing on different places in the room they will feel that you are interested in what they are saying.

Acknowledging: By nodding and smiling in appropriate places you can show that you are listening. Asking relevant questions will also show that you are keeping pace with the conversation and are interested in finding out more.

Taking notes: But it is important that note-taking does not get in the way of maintaining eye contact.

Reflecting: Reflecting on what a person has said, or how they may feel about the subject shows that you are listening both to he conversation and also the point of the conversation.

Listening can be either passive or active. Each is useful, but you need to work out which process will work best for you depending on he circumstance. Active listening involves you listening, questioning and summarising. Passive listening involves you listening quietly but with some appropriate non-verbal or verbal encouragement.

Often, the best method of listening involves passive listening interspersed with some summary and reflection, and some appropriate questions. So long as you make the person talking feel that you have taken on board their comments and listened and absorbed their points of view, they will feel valued. Next time you have in a conversation with someone, see if you can switch off all the distractions that might be going on around you. You could also ask someone you trust for feedback on your listening capabilities.

How to be a chairman

I HAVE been asked to chair a meting for the first time — how do I do this effectively?

Capitalise on your experience. It does not matter that you have never chaired a meeting before, you will no doubt have sat through plenty. Think back to ones that went well and ones that dragged on and achieved nothing. List the things that pleased or annoyed you. Well-run meetings stick to the point, get things decided and finish on time. Make sure everyone has the agenda and supporting information well in advance. Ensure you are familiar with the issues to be discussed.

If you know those who will be attending, think about how they will respond to any controversial items and devise a rough strategy for managing difficulties. If some or all of the participants are new, do a bit of detective work for them. Allow time for introductions at the start if the group includes people who do not know each other. Keep things moving by not letting discussions stray from the point or become over long. Get decisions made and recorded. If a colleague has difficulty in agreeing with the majority, offer to continue the conversation personally at a more appropriate time.

For meetings of more than an hour include a break halfway though. This acts as a marker and stops people fidgeting. Do not skimp on refreshments, people are always left with a favourable impression if they are well fed. As much as you can, try to leave everyone feeling they have had their say. And to secure lasting gratitude and popularity, try finishing early.

How to leave a job

DO NOT make assumption: When you get a new job, the last thing most of us think about is the prospect that we may end up back where we started with our original employer. But you shouldn't rule it out. Companies go bust and people get made redundant all the time. You should never assume this would not happen to you. So make sure that you do not leave under a cloud. It is always useful to know you have something to fall back on.

Watch what you say: If you have a leaving party and are called on to make a speech, or even if you just say your goodbyes privately to colleagues, make sure you never say anything negative about the company or any employees. It will make people who still work there feel uncomfortable and can make you look bitter and ungrateful. Far better to say you have enjoyed your time with the company very much but sadly the time has come to move on.

Do not be slack: However much it may be tempting to dash off any work you do in the last few days before you leave, remember that it will be the last impression you make. And should circumstances dictate that you return to your old position, you do not want to feel embarrassed or guilty about work you have completed previously. Not making an effort could ruin any chances of promotion if you end up back with the company.

Back to the beginning: If you do end up in your old position, try not to think of it as a step back. Take stock of your role and think of how you can approach it in a new way. Re-evaluate your job specification and update it if need be. Remember that you wanted to move on originally, but things didn't work out. Therefore try and move on in a different way, and do your best to get promoted.

Take advantage: You can use your time away from the company as a positive tool. Make your colleagues aware that you can approach things with a fresh viewpoint, and you can even mention how things were done in the other company if you think they may be useful. Be careful how you phrase this though, you do not want people to think you are suggesting that their methods are inferior.

Learn from last time: Presumably there will be some issues which made you want to find a new job in the first place. Think about ways in which you can put these right. If there were aspects of your job that you found hard to deal with, or methods you did not agree with, try and tackle these immediately. If you do not do everything possible to make yourself comfortable with returning to your old job, you may end up resentful. If you put things right, you can enjoy a fulfilling role and begin to take steps towards a promotion.

(Edited extracts from student accountant, a journal of ACCA, London. www.accaglobal.com)

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