<p dir="ltr">In many Japanese language textbooks and classes, instruction often advocates for responding to compliments with modesty, typically through a negative response. However, previous research by Tatsumi (2013), Shimizu (2007), Terao (1996), and Hirata (1999) suggests that Japanese individuals do not exclusively rely on negative responses when receiving compliments. Moreover, prior studies have predominantly examined the gender of the recipient of the compliment, overlooking the significance of the gender of the person giving compliments. With respect to the topic of compliment responses, previous research has found the following two points. First, Holmes (1988), Herbert (1990), and Matsuura (2004) found that compliment exchanges frequently occur among the younger generation. Second, Itoi (1999), Shimizu (2017) Takamiya (2022) and, Ang (2023) found that the compliments among younger generations are likely to be accepted.</p><p dir="ltr">This study aims to investigate potential differences in compliment responses between Japanese and American women who fall into Generation Z, while also considering the influence of both the gender of the person giving the compliments and the topic of the compliments. A survey was conducted involving 30 Japanese women residing in Japan and 32 American females living in the U.S. Participants submitted their responses online, using either Japanese or English, their native languages. These responses were elicited as reactions to scenarios wherein they received compliments, accompanied by written explanations for their responses.</p><p dir="ltr">The compliments were given by classmates with a relationship of acquaintance who were not yet close, with variations in the gender of the complimenter (male vs. female) and the type of compliment (appearance vs. skill), totaling four distinct scenarios. Their responses were recorded both orally and through written response to share intention. On top of these records, analysis required taking into account the tone of voice and nonverbal cues such as pauses, and hesitations when analyzing and discussing the impact of the complimenter’s gender and the topic of the compliment on the response. Study results show that almost all the compliments were accepted with appreciation by both American and Japanese participants with no difference observed in macro strategies and minimal differences observed in micro strategies. However, this lack of difference is discussed as evident of global influences on pragmatics of different cultures. The findings of this study have implications for communication strategies related to compliments and for pragmatic instruction in teaching Japanese as a second/foreign language.</p>

The ultimate goal for power electronics is to convert one form of raw electrical energy into a usable power source with the lowest amount of loss. A considerable portion of these losses are due to the use of switching devices themselves. Device losses can be apportioned to conduction loss and switching loss. It is commonly known and practiced that conduction loss can be reduced by driving MOSFETs and IGBTs harder with gate voltages closer to the maximum rating. This lowers the voltage across the device in the path of the amplified current and ultimately reduces power dissipated by the device. However, switching losses of these devices are not as easily characterized or intuitive for power electronics designers. This is mainly due to the fact that the parasitic reactive elements are nonlinear and not as readily documented as I-V characteristics of a given power device. For example, non-linear parasitic capacitances in the device are given for a fixed frequency across a voltage sweep. Parasitic inductance is typically not even mentioned in the datasheet. The switching losses of these devices depend on these mysterious reactances. A functional way to obtain estimates of switching loss is to test the device under the conditions the device will be used. However, this task must be approached carefully in order to accurately measure the voltage and current of the device. Measurement devices also have parasitic impedances of their own that can add or subtract to switching energy during turn on or turn off and create misleading results. Preliminary testing was performed on multiple devices. After preliminary testing and deliberation, a device-measurement printed circuit board was made to easily replace switching devices of the same package. This thesis presents switching loss measurements of medium-power capable devices in the tens of kW range. It also aims to attribute characteristics of switching voltage and current waveforms to the internal structure of the devices. The device tester designed is versatile since the output buffer of the gate drive is comprised of D-PAK totem pole BJTs. This is able to drive both current and voltage driven devices, i.e. SiC J-FETs (current-driven) and other voltage-driven devices (i.e. MOSFETs and IGBTs). It also allows for TO-220 and TO-247 packaged power diodes. / Master of Science

Within the next 15 years, a significantly large percentage of adults will exit the U.S. public sector workforce, taking their experience and knowledge with them. This considerable number of departures from the public sector workforce is expected to create a crisis of sorts for society as it grapples with how to ensure the public sector is not without its most important feature – public servants. The immediate crisis relates to how we, in record time, recruit and retain a new and highly qualified workforce that can quickly fill the gaps left by the exodus. Recently coming into their adult age, our youngest and quickly becoming our largest cohort of workforce-eligible adults, commonly referred to as “Gen Z,” are alarmingly underrepresented in the public sector. Underrepresentation is forecasted to continue and may grow. Nascent literature on Generation Z describes them as valuing the importance of public service and so the current lack of representation is puzzling and potentially points to an issue in motivation to serve in the public sector – or factors related to those motives. With permission to use Public Service Motivation (PSM) scholar Sangmook Kim’s revised public service motivation instrument, this study sets out to measure the public service motivation in a stratified random sample of Generation Z adults (Kim, 2012). Hypothesizing that Generation Z has a high level of public service motivation but is dissuaded from serving due to their perception of public sector culture, the study will introduce and examine other variables associated with organizational culture. The idea is that organizational culture – specifically the public sector’s culture – may play a role in Gen Z’s current underrepresentation. With a new generation of young adults showing signs of motivation to serve in the public sector, realizing the possibility that public sector organizational culture is getting in the way should influence a significant drive towards scholarship and practice related to public sector cultural transformation.

This study aims to explore the factors that contribute to, or hinder the level of work engagment among generation Z in the context of future elderly care. Additionally, it investegates the need to adapt leadership within elderly care to meet the preferences of generation z regarding work engagement. This is a qualitative study conducted by interviewing generation z, who currently work in elderly care. By understanding the unique factors that influence work engagement for this generation, from their own point of view, this study seeks to provide insights and recommendations for effectively engaging the future workforce in elderly care.

Syftet med denna studie är att undersöka teknologins påverkan på kundnöjdhet och kundlojalitet bland individer i generation Z. Kundnöjdhet är en nyckelvariabel som är av betydelse, då avhandlingen avser att förstå hur kundnöjdhet påverkar kundlojalitet inom generationen. Kännetecknad av sina unika egenskaper som digitalt infödda, representerar denna specifika generation en viktig målgrupp för banker. Den forskningsmetod som används i studien kommer att vara kvantitativ, där data samlas in genom undersökningar som distribueras av onlinekällor inom den relevanta generationen. För att förklara detta har det tagits fram en medieringsmodell. Denna modell består av de tre nyckelvariablerna teknik, kundnöjdhet och kundlojalitet. Genom en enkätundersökning samlades in 45 svar, vilket gav insiktsfull information om hur denna generation uppfattar och använder teknologi i sin interaktion med banktjänster. Den insamlade datan bearbetades och analyserades med SPSS för att se olika mönster och samband mellan variablerna. Detta gjordes genom att använda olika metoder som Baron och Kennys och Andrew Hayes process-macro. Genom att göra detta indikerade studien att tekniska aspekter är av betydelse eftersom det påverkar kundlojalitet inom generationen. Resultatet bekräftar att kundlojalitet fungerar som en mekanism, där den positiva påverkan av teknologi kan förklaras av ökad kundnöjdhet samtidigt som en positiv uppfattning av teknologi har en direkt påverkan på ökad kundlojalitet.

Behovet av att studera generation Z fortsätter att öka i takt med att generationen utgör en allt större del av arbetsplatser världen över. Tidigare forskning har visat att generation Z har särskilda behov, preferenser och värderingar där work-life balance är av stor vikt. Denna studie utforskar work-life balance inom revisionsbranschen med ett specifikt fokus på generation Z. Mot bakgrund av en ökande efterfrågan på work-life balance som finns bland unga arbetstagare idag undersöker studien vad som sker när den efterfrågan möter revisionsbranschen, där det historiskt sett har visat sig vara svårt att uppnå en hållbar work- life balance. Genom kvalitativa metoder, inklusive semistrukturerade intervjuer med åtta yrkesverksamma inom revision från generation Z, analyseras generation Z inom revisionsbranschen utifrån individens perspektiv. Genom att använda tematisk analys skapas sedan tre huvudteman som ligger till grund för empirin och efterföljande analys. Studien belyser hur den traditionellt krävande arbetsmiljön i revisionsbranschen utmanar eftersträvad work-life balance. Över tid uppstår utmaningar som har olika starka kopplingar till de olika tidsperioder som genomgås under året, från lågsäsong, till högsäsong och sedan återgång till lågsäsong. Upplevelsen resulterar i insikter om vikten av work-life balance, samt en förändrad syn på framtiden inom revisionsbranschen. Genom att kartlägga nuvarande utmaningar, samt de strategier som generation Z implementerar för att hantera dessa utmaningar, bidrar studien till en djupare förståelse av hur revisionsföretag kan utvecklas för att bättre möta behoven hos den nya generationens arbetskraft. Resultaten visar på en stark önskan om förändrade arbetsvillkor, och på hur viktigt det är för arbetsgivare inom denna bransch att anpassa sig för att attrahera och behålla talang från arbetsmarknadens yngsta generation. Studien bidrar med insikter som kan hjälpa revisionsbranschen att navigera i sin roll i en föränderlig arbetsmarknad, där balansen mellan arbete och privatliv blir alltmer central. Rekommendationer för framtida forskning och praktiska tillämpningar diskuteras, med fokus på hur branschen kan vidta åtgärder för att stärka sin attraktionskraft bland unga yrkesverksamma. Bredare agerar studien som ett tillägg till den ökande forskningen om generation Z och hur deras preferenser för work-life balance är en viktig aspekt för dagens och framtidens arbetsgivare att ta hänsyn till.

Generation Z lever stora delar av sina liv på internet, främst via sociala medier. Där utvecklar de sina kontaktnät, söker efter inspiration och nöje, för att samtidigt värna om sina personliga varumärken. Då stora delar av Generation Z fortfarande är minderåriga har de ännu inte klivit ut på arbetsmarknaden. Ifall studier som finns om dem idag har rätt, kommer de att bli en oerhört köpstark kundgrupp. Det blir därför viktigt för företag att lära känna den nya generationen, veta vart de befinner sig och hur marknadsföring kan nå ut till dem för att få framgång hos Z.Syftet med min studie är att ta reda på Generation Z:s konsumentbeteende för att, med hjälp av marknadsföring på sociala medier, och på rätt sätt nå ut och möta dem där de är. Med ett synsätt baserat på Lauterborns teorier om marknadsföring, där kundfokus bör appliceras, är det viktigt att utgå från Generation Z:s åsikter. Därför har jag valt att studera just personer från Generation Z. För att avgöra vilka konsumentbeteenden som kommer att bli relevanta för företag i framtiden, har studien begränsats till de i generationen som är myndiga idag.Bristen på forskning om Generation Z, har gjort att jag valt att göra en kvalitativ tvärsnittsstudie med semistrukturerade intervjuer. Det har möjliggjort att intervjua respondenter från generationen på en djupare nivå, men fortfarande med tydliga ramar. Alla respondenterna har fått samma frågor, vilket har gett mig både en möjlighet att hitta mönster, samt få deras djupare åsikter.Utifrån empiriresultatet och analysen finns det tydliga egenskaper och handlande som karakteriserar Generation Z. På grund av deras frekventa sociala medieanvändning är det viktigt för företag att både anpassa och fokusera sin marknadsstrategi till sociala medier. Genom att attrahera Z:s visuella sinne skapas intresse, samtidigt som reklamen anses mindre påtvingad. Förutom att anpassa marknadsföringen till sociala medier, bör företag ha medvetenhet kring generationens krav på kvalitet, tillgänglighet och pris. Det är en generation som inte tycks luras av påkostade marknadsföringskampanjer, de kräver kongruens under alla steg fram till köp. Om företag anpassar sig till Z:s krav, och bibehåller det som utlovats, är det en generation som värderar lojalitet. / Generation Z are living large parts of their lives on the Internet, mainly on social media. On their social media sites they develop contacts, search for inspiration and entertainment, and at the same time protect their own personal brands. Since a large part of Generation Z are still minors, they have not yet started their carrers. If today’s studies are correct, they will become a customer group with a large purchasing power. Therefore it is important for companies to get to know this new generation, find out where on the Internet they can be found, and how companies marketing strategies can be used to reach them in order to be successful in reaching Generation Z.The purpose of this study is to ascertain the customer behaviour of Generation Z in order to, with social media marketing, reach out in a proper way and meet them where they are. With an outlook based on Lauterborns marketing theories, where a customer focus is applied, it is important to have a starting point based on the values of Generation Z. This is why I have decided to study people from that generation. To decide which consumer behaviors that will be relevant for companies in the future, I have decided to delimit the study to those of the generation who are of age.The lack of research regarding Generation Z has made me choose a qualitative cross-sectional study with semi-structured interviews. In this way I have thereby gained opportunities to interview respondents from the generation on a deeper level, but still with a clear framework. All of the respondents have been given the same questions, resulting in opportunities to find patterns and extract their deepseated opinions.The empirical results and the analysis show that they are qualities and actions that characterizes Generation Z. Because of their frequent use of social media, it is important for companies to both adapt and focus their marketing strategies to social media. By attracting the visual mind of Generation Z, companies can create interest, simultaneously as commercials are considered less forced. Besides adapting marketing towards social media, companies should have awarness regarding the generations demand for quality, avaliability and price. It is a generation that is not fooled by lavish marketing campaigns. They demand congruence during all steps until final purchase. If companies adapt to Z demands, and preserve what is promised, the generation will stay loyal.

Syfte: Syftet med denna studie är att genom tolkning och analys av värderingar och attityder hos Generation Z konstruera en idealtyp av en organisation, som kommer att kunna användas som ett redskap för förståelse för hur organisationer skulle kunna se ut i framtiden för att passa Generation Z.   Metod: En intervjustudie som behandlar generationsforskning ur ett organisationsperspektiv. Studien har genomförts med en induktiv metod och en kvalitativ strategi.   Slutsats: I Generation Z:s uttalade värderingar och attityder framträdde en paradox. Generation Z värdesatte motstridiga aspekter inom arbetslivet. Resultatet av studien är därför idealtypen ”Prospero”, baserad på Generation Z:s uttalade värderingar och attityder. En tvådelad organisationsstruktur som kombinerar hierarkisk ordning och struktur med adhocratisk kreativitet. Arbetsdagen är uppdelad mellan dessa båda delar, denna uppdelning regleras genom stämpelklockan ”Miranda”. / Purpose: The purpose of this study is to, through interpretation and analysis of values and attitudes of Generation Z, construct an ideal type of organization, which can be used as a tool for the understanding of how organizations could look like in the future to accommodate Generation Z.   Methodology: An interview study that addresses the topic of generational research from an organizational perspective. The study was conducted with an inductive approach and a qualitative method.   Conclusions: From Generation Z's spoken values and attitudes a paradox emerged. Generation Z valued conflicting aspects of working life. The result of the study is therefore the ideal type “Prospero”, which is based on Generation Z's spoken values and attitudes. A dual-sided organizational structure that combines hierarchical order and structure with an ad hoc creativity. The workday is divided between the two sides, this transition is controlled by the punch clock “Miranda”.

The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...

Comparison of regulation of property transfer tax and the tax on the acquisition of immovable property This diploma thesis is devoted to comparison of real estate transfer tax based in act n. 357/1992 Sb. and tax on the acquisition of immovable property based in statutory measure of Senate n. 340/2013 Sb. This legal act of Senate was enacted due to the recodification of private law in Czech republic in 2014. Thesis is based on comparation of particular tax elements and specific legal provisions. The aim is to identify the reasons for these changes, check the possibility of applying historical judgments on new regulation and consider the legislation in terms of de lege ferenda. The work contains only substantive part of legislation. The first chapter deals with general introduction to tax theory. It defines the term tax, its properties and tax elements. This chapter also displays tax system. The second chapter is devoted to a general description of both taxes and the fundamental reasons for adopting the new regulation. It also discusses new institutes of the new Civil Code, for which it was necessary to adopt new legislation. Speculates also about the form of a statutory measure of the Senate codification. The third chapter is dedicated to the comparison of the specific statutory provisions contained...