Denna forskningsstudie undersöker de utmaningar som hotell i Sverige har stått inför på grund av Covid-19-pandemin. Närmare bestämt analyserar studien hur dessa hotell reagerade på krisen. Det råder ingen tvekan om att pandemin har drabbat den globala turistsektorn väldigt kraftigt. Miljontals arbetstillfällen har gått förlorade, och länder vars ekonomier som är beroende av turism står inför de värsta ekonomiska lågkonjunkturerna i historien.  Sektorn vänder sig dock i dag till innovation för att stödja återöppnandet och en återgång till lönsamhet. I Sverige har sektorn tagit till sig innovativa lösningar, bland annat genom att öka konkurrenskraften och bygga upp motståndskraft genom strategier som att främja inhemsk och regional turism, ekonomisk diversifiering och underlättandet av en mer gynnsam arbetsmiljö för mikroföretag, små och medelstora företag. Andra strategier som har hjälpt att strategiskt öppna sektorn i denna tid under pandemin är den digitala omvandlingen av hela turismekonomin genom att investera i digital kompetens för arbetstagare som har förlorat sina arbeten och inkomstkälla under pandemin.  Studiens syfte är att analysera de krishanteringsstrategier som svenska hotell implementerade i början av Covid-19-pandemin. För att uppnå studiens syfte används semistrukturerade intervjuer som den primära datainsamlingsmetoden. Det kommer genomföras intervjuer med fem olika hotelldirektörer från Sveriges största hotellkedjor. / This research study explores the challenges that hotels in Sweden have faced due to the Covid-19 pandemic. Specifically, it assesses how these organizations responded to the crisis. There is no doubt that the pandemic has hit the global tourism sector very heavily. Indeed, millions of jobs have been lost, with countries whose economies are dependent on tourism facing the worst economic recessions in their collective history.  The sector is today turning to innovation to support its re-opening and a return to profitability. In Sweden, the sector has embraced innovative solutions, including boosting competitiveness and building resilience through strategies such as promoting domestic and regional tourism, economic diversification, and the facilitation of a conducive business environment for micro, small, and medium-sized enterprises. Other strategies that have aided the strategic re-opening of the sector during the pandemic is the digital transformation of the entire tourism economy by promoting investments in digital skills for workers who have lost their jobs and livelihoods during the pandemic.  Against this backdrop, this study’s key objective is to analyze the crisis-management strategies adopted and implemented by Swedish hotels at the onset of the Covid-19 pandemic. It will deploy semi-structured interviews as the primary data-collection approach to achieve this goal. Five interviews with executives in five of the largest hotel chains in Sweden will be conducted.

L'objectiu d'aquesta tesi és analitzar els preus hotelers, que inclouen tant el preu que cobra l'hoteler com el que paga el turista. Més en concret, aquesta tesi pretén entendre i explicar la política de preus del sector hoteler, utilitzant per aquest fi els conceptes, instruments i models de l'anàlisi econòmica. L'explotació exhaustiva dels catàlegs dels operadors turístics representa la principal aposta metodològica d'aquest treball. També s'han creat diferents bases de dades de preus hotelers, s'han explotat les dades i preus de guies hoteleres, i s'han fet enquestes als hotelers per conèixer el preu que paga un turista particular. Les aportacions més importants fan referència als preus del sector hoteler, que és el nucli principal del treball, i es podrien resumir de la manera següent:-Determinar com es determinen els preus en el sector hoteler-Conèixer el grau de competència entre operadors turístics-Disposar d'una evolució temporal i estacional dels preus dels hotels. En aquest sentit, la metodologia i les dades emprades podrien ser un punt de partida per elaborar una sèrie temporal de preus i d'aquesta manera corregir la mancança actual d'un índex de preus hoteler -Identificar els serveis i les característiques dels hotels que no tenen un preu explícit, però que resulten rellevants a l'hora de negociar uns preus superiors-Examinar les estratègies de preus d'alguns operadors turístics estrangers-I, en general, millorar el coneixement sobre els preus hotelers / The aim of this thesis is to analyse hotel prices, which include both the rate the hotel charges and what the tourist pays. More concretely, the thesis aims to understand and explain the charges policy of the hotel sector and uses to this end the concepts, tools and models of economic analysis.The exhaustive examination of tour operators' brochures is the main method used in this study. Various data bases of hotel charges were also created; the data and tariffs in hotel guides were used; and questionnaires were submitted to hoteliers on the tariffs a private tourist pays.The main contributions referred to the prices in the hotel sector, which is the central nucleus of the study, and can be summarised as follows:-To determine how tariffs are set in the hotel sector.-To find how much competition there is between tour operators.-To examine how hotel charges vary over time and seasonally. The methodology and data employed could be a starting-point for working out a series of charges over time, and so rectifying the current lack of an index of hotel prices.-To identify the services and characteristics of those hotels without an explicit charge, but which are relevant when the question of negotiating higher charges arises.-To examine the price strategies of some foreign tour operators.-And, in general, to extend knowledge of hotel tariffs.

The basic purpose of this study was to examine the influence of service quality on customer satisfaction, perceived customer value and behavioral intentions, in three, four and five star hotels in Ethiopia. Additionally, an attempt was made to assess the differences pertaining to these constructs across customer profile (e.g., gender, nationality etc.) and hotel characteristics (e.g., star ratings etc.). A quantitative survey approach was used to obtain primary data from the respondents (hotels’ guests/customers) by administering the structured questionnaire. The original SERVPERF dimensions and related items were modified to best fit with hotel sector, by using desk review and preliminary interviews with manager, consultants and corporate clients of the hotels. A pilot study was carried out with 35 hotel customers to test the initial reliability and validity of the instrument. The final questionnaire was distributed to 440 respondents from 44 hotels (under three, four and five star categories), by using stratified (proportionate) random sampling. Of the distributed questionnaires, 435 were collected back (over 98% return rate), as completely filled, and used for the purpose of analysis. Descriptive statistics (mean score and standard deviation) were used to examine the customers’ perceptions of service quality, customer value, satisfaction and behavioral intentions. To identify the key service quality dimensions in the Ethiopian hotel sector, Principal Component Analysis (PCA) was employed. The results revealed six underlying factors, namely: Assurance, Reliability, Responsiveness, Empathy, Room Tangibles and Food & Beverage Tangibles. Regression analysis was carried out to examine the relationship between the study constructs, whereby perceived service quality was found to be maintaining significantly (p<0.05) positive influence on customer value, satisfaction and behavioral intentions (measured as customer revisits and word-of-mouth recommendations) in the Ethiopian hotel sector. Moreover, both customer value and satisfaction were observed to be partially mediating the influence of service quality on behavioral intentions, with higher contribution from satisfaction than perceived value. Finally, the respondents’ nationality, gender, visit purpose, length of stay, hotel location and star category were found to be determining their perceptions of overall service quality. However, further research is needed before generalizing these relationships to other sectors/contexts. / Business Management / D.B.L.

La pandemia por el COVID-19 en el Perú ha ocasionado que las empresas relacionadas al turismo disminuyan considerablemente sus ingresos, debido a las restricciones que ha dispuesto el gobierno tales como: la prohibición de diversas actividades que generen aglomeramiento, uso de equipos de protección personal, promoción del distanciamiento social, entre otros y a ello se suma el temor de los turistas a contagiarse. Con el fin de impulsar la reactivación económica, el gobierno anunció diversos decretos en materia tributaria que buscan mitigar el impacto económico que han sufrido las compañías, y algunas disposiciones específicas para el sector hotelero. Considerando lo expuesto, el objetivo de la presente investigación es explicar de qué manera el Marco Tributario del contexto COVID-19 incide en el Planeamiento Tributario en los Hoteles de 4 y 5 estrellas en el distrito de San Isidro, el cual incluye la gestión de liquidez, pérdidas tributarias y gastos deducibles. Para ello, se utilizó una metodología de investigación mixta (exploratoria y descriptiva) y no experimental. Por un lado, en lo que respecta a la investigación cualitativa, se realizaron entrevistas a tres expertos en tributación y con experiencia en el sector hotelero. Por otro lado, para la investigación cuantitativa se recolectaron datos a través de cuestionarios realizados a los representantes de las empresas de la muestra delimitada. En el Capítulo 1: Marco Teórico se desarrolla un estudio sobre la pandemia y el sector hotelero en el Perú; así como el marco tributario general bajo el contexto COVID-19, en este se analizan los Decretos Legislativos N° 1471, 1481, 1488 y otras normativas relacionadas. Asimismo, se presentan las medidas tributarias que otros países de Latinoamérica han promulgado debido a la crisis sanitaria. De la misma manera, se definió el planeamiento tributario en relación con la gestión de liquidez, pérdidas tributarias y gastos deducibles, con el fin de exponer la importancia que este influye en la toma de decisiones de las empresas del sector hotelero. En el Capítulo 2: Plan de investigación se definen el problema principal y los problemas específicos de la investigación; también se determinan los objetivos e hipótesis. Además, se describe el estado de cuestión, la justificación, relevancia y limitaciones del tema investigado. En el Capítulo 3: Metodología de la investigación se detalla el nivel y diseño de la investigación, del mismo modo se determina los instrumentos de recolección de datos a utilizar, el tamaño de la población y cálculo de la muestra. En el Capítulo 4; Desarrollo de la investigación se realiza la aplicación de los instrumentos de investigación, los cuales se presentan en la metodología (entrevistas y encuestas). De la misma manera, se plantea un caso práctico para evidenciar la aplicación e impacto de la normativa tributaria bajo el contexto COVID-19 en una empresa del sector hotelero. En el Capítulo 5: Análisis de resultados, se presenta los resultados obtenidos de la ejecución de los instrumentos de recolección de datos y el desarrollo del caso práctico a través de la comparación de escenarios (aplicando o no la normativa) y determinando el beneficio tributario. Por último, se detallan las conclusiones y recomendaciones obtenidas luego de realizar la presente investigación. / The COVID-19 pandemic in Peru has caused tourism-related businesses to significantly reduce their income, due to the series of restrictions imposed by the government such as: the prohibition of different activities that generate agglomeration, use of personal protective equipment, promotion of social distancing, among others, and to this is added the fear of tourists to become infected. In order to boost economic recovery, the government announced several tax decrees that seek to mitigate the economic impact that companies have suffered, and some specific provisions for the hotel sector. In accordance with that, the objective of this research is explaining how the Tax Framework of the COVID-19 context affects tax planning in 4 and 5 star hotels in the district of San Isidro, which includes liquidity management, tax losses and deductible expenses. For this, a mixed (exploratory and descriptive) and nonexperimental research methodology was applied. On the one hand, about qualitative research, interviews were conducted with three tax experts with experience in the hotel sector. On the other hand, for quantitative research, data were collected through questionnaires made to the representatives of the companies in the delimited sample. Chapter 1: Theoretical Framework, a study is carried out on the pandemic and the hotel sector in Peru; as well as the general tax framework under the context COVID-19, in which the legislative decrees N° 1471, 1481, 1488 and other related regulations are analyzed. It also presents the tax measures from other Latin American countries that have enacted due to the health crisis. In the same way, tax planning was defined in relation to the management of liquidity, tax losses and deductible expenses; to expose the importance that this influences the decision-making of companies in the hotel sector. Chapter 2: Research Plan defines the main problem and the specifics of research; it also identifies the objectives and assumptions. In addition, the state of the matter, the justification, relevance and limitations of the topic under investigation are described. Chapter 3: Research methodology, details the level and design of the research, as well as determining the data collection tools to be used, the size of the population and the sample calculation. Chapter 4: Research development, the application of research instruments is carried out, which are presented in the methodology (interviews and surveys). In the same way, a practical case is raised to show the application and impact of the tax regulations under the COVID-19 context in a company in the hotel sector. Chapter 5: Analysis of Results, presents the results obtained from the implementation of data collection instruments and the development of the case study through the compare of scenarios (whether applying the regulations) and determining the tax benefit. Finally, the conclusions and recommendations obtained after the present investigation are detailed. / Tesis

Este trabajo de investigación tiene como objetivo principal determinar la relación que existe entre el liderazgo y la cultura organizacional en las empresas hoteleras de lujo de categoría 5 estrellas en Lima Metropolitana en el año 2020. La investigación es de alcance correlacional con enfoque cuantitativo y diseño no experimental. Además, la muestra estuvo conformada por colaboradores activos en planilla de once establecimientos pertenecientes a cadenas hoteleras internacionales de categoría 5 estrellas ubicados en Lima. Para lograr recaudar toda la información necesaria se aplicó una encuesta con escala de Likert, dicha encuesta estuvo compuesta por 63 ítems. El instrumento se basó en profundizar sobre la variable liderazgo y sus dimensiones para lo cual se consideraron a los estilos transformacional y transaccional (Bass & Riggio, 2006), y también la variable cultura organizacional y sus dimensiones que fueron los tipos de clan, burocrática, adhocrática y de mercado, clasificación propuesta por los autores Cameron y Quinn (1999). Luego del procesamiento de la información analizando los coeficientes de correlación de Pearson, se pudo concluir que sí existe una relación positiva y directamente proporcional entre ambas variables aplicadas en el sector hotelero de lujo de categoría 5 estrellas en Lima. / This assignment is oriented to determinate the relationship between leadership and organizational culture in luxury 5-star hotel companies in Metropolitan Lima in 2020. The research has a correlational nature with a quantitative approach and a non-experimental design. In addition, the sample was composed of active collaborators of eleven establishments belonging to 5-star international hotel chains located in Lima. To collect the information, a survey with a Likert scale was applied, which consisted of 63 items. The instrument was based on deepening about leadership and its dimensions, transformational and transactional styles (Bass & Riggio, 2006), and the organizational culture and its dimensions or types as clan, bureaucratic, adhocratic and market, classification proposed by the authors Cameron and Quinn (1999). After processing the information by analysing Pearson's correlation coefficients, it was concluded that there is a positive and directly proportional relationship between both variables applied in the 5-star luxury hotel sector in Lima. / Tesis