Bakgrund: Studien fokuserar på personalomsättningen i små och medelstora revisionsbyråer. Den fokuserar också på vilka anledningar det finns till att vissa revisorer arbetar kvar medan andra slutar inom revisionsbyråerna. Personalomsättningen är en viktig aspekt att belysa inom revisionsbranschen eftersom branschen ligger på höga nivåer jämfört med andra branscher. Både en hög och en låg personalomsättning kan medföra olika typer av problem. Syfte: Syftet är att bidra med ny och fördjupad kunskap om personalomsättningen i små och medelstora revisionsbyråer.  Metod: Studien är uppbyggd med en deduktiv ansats och en kvalitativ forskningsmetod. Utöver den tidigare forskningen kring för- och nackdelar med små företag har vi identifierat tre teorier; psykologiska anknytningsteorin, rollteorin och mentorskapsteorin som mest används för att studera detta inom revisionsforskningen. Vi kommer därför att ha dessa som utgångspunkt. I studien kommer kvalitativa intervjuer i form av semistrukturerade intervjuer att användas som en teknik för att samla in den data som behövs. Intervjuer genomförs med fem revisorer som har valt att lämna yrket och med fem revisorer som fortfarande arbetar kvar inom revisionsbranschen. Slutsats: Det har framkommit av studien att personalomsättningen inom revisionsbranschen upplevs vara hög. Åsikterna skiljer sig en aning mellan revisorerna som slutat och revisorerna som arbetar kvar i revisionsbranschen gällande personalomsättningen i små och medelstora revisionsbyråer. Utifrån framtagandet av en modell har studien kunnat identifiera ett antal faktorer som anses vara extra viktiga för dem som fortfarande arbetar kvar, likaså har det framkommit faktorer som kan påverka revisorers intentioner till att sluta. Det har även upptäckts nya faktorer som kan påverka revisorerna utöver de faktorer som har framkommit i teorierna. / Background: The study focuses on staff turnover in small and medium-sized auditing firms. It also focuses on the reasons why there are some auditors who continue to work while others leave the audit firms. Staff turnover is an important aspect to highlight in the auditing industry, as the industry is at high levels compared to other industries. Both high and low staff turnover can cause different types of problems. Purpose: The purpose is to contribute with new and in-depth knowledge of staff turnover in small and medium-sized auditing firms. Method: The study is structured with a deductive approach and a qualitative research method. In addition to previous research on the pros and cons of small business, we have identified three theories; psychological attachment theory, role theory and mentorship theory are most commonly used to study this in audit research. We will therefore have these as a starting point. In the study, qualitative interviews in the form of semi-structured interviews will be used as a technique to collect the data needed. Interviews are conducted with five auditors who have chosen to leave the profession and with five auditors who still work in the auditing industry. Conclusion: It has emerged from the study that staff turnover in the auditing industry is perceived to be high. Opinions differ slightly between the retired auditors and the auditors who remain in the auditing industry regarding staff turnover in small and medium-sized auditing firms. Based on the development of a model, the study has been able to identify a number of factors that are considered to be extra important for those who are still working, as well as factors that may influence auditors' intentions to quit. New factors have also been discovered that can affect the auditors in addition to the factors that have emerged in the theories.

This thesis explores the extent to which the pedagogical intentions of a social science subject introductory workshop at an International Baccalaureate (IB) Diploma school align with the participating students’ experienced learning. The purpose is to gain an in-depth understanding of how well the IB faculty were able to implement the IB’s Approaches to Learning (ATL), a comprehensive pedagogical initiative. The research is guided by the question of the extent to which the workshop’s intended learning outcomes, constructed by the social science faculty at the particular IB school in focus, correspond with the perceived learning experienced by the students attending the workshop. The study initially introduces a theoretical framework including philosophy of the IB and the ATL initiative. It also describes the school setting and the teacher and student participants. Secondly, previous research is presented in order to situate the study in an academic context. Furthermore, the thesis discusses and evaluates the methods used. The results of the study indicate that the participating students’ understanding of the social science subjects’ interdisciplinary nature aligns well with the teachers’ intentions, and that the students are able to grasp and critically engage with the workshop’s focus on global issues in a local context. However, student lack understanding of the relationship between social science theories and the workshop’s case study which indicate a lack of implementation of the IB:s core pedagogical approach.

The dissertation explored the relationships among Website interactivity, brand knowledge, consumer-based brand equity and behavioral intentions in the context of hotel Websites. Based on an in-depth literature review, a theory-driven model was proposed and ten hypotheses were developed. The dissertation employed an empirical study based on a survey design, and collected data via a marketing company. Respondents who booked a hotel room online using hotel branded Websites in the last 12 months were approached to complete the online questionnaire. Four hundred ninety six (496) respondents completed the online questionnaire by answering to questions related to their last hotel booking experience. Analysis was conducted in two phases: (1) Confirmatory Factor Analysis (CFA) and (2) Structural Equation Modeling (SEM). The overall fit of the CFA model and the final SEM model were acceptable, indicating an adequate fit to the data. The results suggested that the two dimensions of Website interactivity, namely system interactivity and social interactivity, positively impacted the components of brand knowledge, and that system interactivity had a stronger impact as compared to social interactivity. Although, social interactivity was not found to have a significant direct effect on brand awareness, the results showed that social interactivity had a significant impact on brand image. Furthermore, the relationship between brand equity and behavioral intentions was positive and significant. The empirical study offered theoretical for utilizing Website interactivity as a branding tool in the hotel context. Additionally, the results provide practical insights into branding strategies, Website development, and behavioral intentions enhancement. Very few studies have empirically examined and incorporated Website interactivity dimensions and brand knowledge with consumer-based brand equity and behavioral intentions. This gap in the literature has been compounded by an absence of empirical studies on Website interactivity as a tool to develop brands and behavioral intentions in the context of hotel Websites. The present dissertation closes this gap in the literature by reporting on a questionnaire of US adult travelers that offered data on those theoretical associations. Conceptually, the results support the influential impact of Website interactivity on brand elements and behavioral intentions.

Research that links various aspects of the work environment to important work outcomes can be traced back almost seventy years. Despite the history and proliferation of these studies, firm conclusions have not been reached regarding the ways through which the work environment impacts these outcomes. For example, mediating variables such as motivation and job satisfaction have been proposed as affective and cognitive states that could impact the environment-outcome relationships but have received little attention. Additionally, organizational and contextual moderators such as group size and demographics that could impact the relationships have been called for but have yet to be studied. Consequently, much remains to be examined in the environment-outcome relationships beyond the basic links. Therefore, the primary objective of the current study was to investigate the effects of motivation and job satisfaction as mediators, and group size, group tenure, and group gender composition as moderators, of work environment-work outcome relationships. Specifically, it was proposed that motivation and job satisfaction mediate the relationships between the feedback environment, learning environment, and reward and recognition environment and job performance and turnover intentions. Finally, it was expected that group size, group tenure, and group gender composition moderate these same environment-outcome relationships. It is suggested that findings gleaned from this study can provide a clearer picture of how certain work environment variables impact specific work outcomes, which can provide researchers and practitioners with information to improve the organizational setting and individual and organizational outcomes of interest. Support was found for several hypotheses and future research directions are noted.

京都大学 / 新制・課程博士 / 博士(地球環境学) / 甲第25026号 / 地環博第248号 / 京都大学大学院地球環境学舎環境マネジメント専攻 / (主査)教授 宇佐美 誠, 准教授 TRENCHER Gregory, 教授 竹内 憲司 / 学位規則第4条第1項該当 / Doctor of Global Environmental Studies / Kyoto University / DGAM

This thesis investigates the nuanced factors influencing purchase intention and loyalty within the consumer durables markets of Sri Lanka and Pakistan. The study focus its attention on the trust and price value as main ingredients for purchase intention and loyalty while focusing on other environmental factors affecting consumer decision making efforts. The chosen research approach adopts a deductive method, with hypotheses derived from existing literature, concentrating on trust, loyalty, and price value concerning purchase intentions in Sri Lanka and Pakistan's consumer durables market. Primary data collection employs questionnaires distributed in these populations, utilizing a stratified random sampling technique to ensure diversity. The study supplements this with secondary data collection from reputable publications. The findings yield valuable managerial implications for consumer durable marketers targeting Sri Lanka and Pakistan. Key strategies encompass prioritizing transparent communication for trust-building, implementing fair pricing strategies, strategic investments in digital engagement, addressing environmental sustainability preferences, and adopting a holistic approach to customer loyalty. While emphasizing personalized engagement, community emphasis, and cultural resonance are crucial in Sri Lanka and Pakistan, global markets may demand standardized quality, innovation, and consistent customer experiences. Theoretical contributions extend to understanding consumer loyalty dynamics, exploring price value perception, and fostering cross-cultural insights, offering actionable insights for tailored marketing strategies and product offerings in these diverse markets. Despite its contributions, the study acknowledges limitations, including a restrained exploration of variables, a relatively small sample size, demographic homogeneity among participants, and exclusive reliance on a single data collection method. Recommendations for future studies encompass incorporating qualitative data exploration methods for a more holistic understanding of consumer decision-making, conducting a comprehensive analysis of environmental attitudes, recognizing the dynamic nature of consumer behavior through longitudinal studies, exploring cross-cultural differences, and expanding the geographic scope beyond Sri Lanka and Pakistan.

Over the years, last-minute cancellations and no-shows have presented difficulties for the hospitality sector, negatively affecting hotel operations and revenue. The cancellation policies of hotels have changed significantly as a result. These rules have been modified to act as "price fences" as a result of revenue management strategies used in the hotel industry. This study aims to find out how various cancellation policies impact consumers' perceptions of risk and intent to reserve hotel rooms at various times. The study provides insight into the factors that affect consumer behavior and choices for hospitality goods and services by examining these elements. The results of the study offer some understanding into how hotels and other hospitality businesses can use cancellation policies to customize their marketing strategies to meet consumer needs and preferences while successfully managing revenue and profitability.

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Through the development of digitalization, the use of the Metaverse and the strategy of utilizing game elements for brands has increased. Therefore, this thesis purpose has been to understand, from the consumers perspective, if consumer engagement is influenced by gamification strategies used by brands in the Metaverse. The study for this thesis was quantitative, where two digital surveys was performed. When collecting the initial survey, too few respondents were obtained which gave the study too vague result to work with. Therefore, the authors of this thesis decided, for a two-week period, to reopen the questionnaire. The final survey amounted in a total of 125 respondents and was therefore the one used for this thesis. Beside the information conducted by the survey, this theses relied on the theoretical framework based on previous research on aspects such as Gamification strategies, the Metaverse, consumer experience and consumer engagement. The results from this thesis showed that there was a significant relationship between how the repondents were aware of game elements and their purpose and if they let it influence their engagement beside their awareness. We did also perform two additional Pearson Chi-square cross-tabulations concerning the areas of encouragement and spending habits, and market perception. The results in those two did however not show any significant relationships.  This thesis contributes to an understanding of how applied gamification strategies within the Metaverse is experienced by consumers and how it influences them.

Purpose - The purpose of this thesis is to explain the impacts of attitude, subjective normsand perceived behavioral control on Swedish consumers' intentions to purchase greencosmetics.Methodology - This thesis utilizes a multiple regression analysis based on an onlineself-completion questionnaire with respondents inside the sampling frame of SwedishMillennials and generation z consumers.Results - This thesis provides an understanding that Attitude, Subjective Norm and Perceivedbehavioral control can positively impact green cosmetic purchase intention.Originality / value - Testing the model of TPB as previously applied in green cosmeticconsumption research, in a greener highly competitive growing market of Swedish personalcare products.