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Background: As consumer behavior evolves, the influence of ethical considerations on purchasing decisions becomes more significant, especially in the face of international conflicts. This thesis delves into the relationship between consumer activism and corporate ethical practices within the food industry, explaining how boycotts are used as strategic tools for advocating change. It explores the multifaceted role of boycotts in shaping corporate policies, driven by consumers' unwillingness to support companies whose practices conflict with their ethical standards. The study seeks to understand the broader implications of consumer choices in the context of ongoing geopolitical conflicts, highlighting how these choices impact corporate behavior and contribute to broader social movements.   Purpose: The purpose of this study is to delve into the specific mechanisms through which individual perceptions and beliefs about geopolitical conflicts influence consumer decisions to engage in boycotts within the food industry. It focuses on understanding the role of personal values, social media, identity, and social influence in shaping these decisions in the context of the Israel/Palestine conflict.   Method: This study employed a qualitative methodology to gain a deeper understanding of the factors that influence consumer boycotting behaviors. We conducted semi-structured interviews with Generation Z consumers in Jönköping, Sweden, from which we gained valuable insights into their perspectives and experiences. The data collected were analyzed using thematic analysis to explore the factors impacting consumer behavior toward boycotting.   Conclusion: The results show and further supports that consumer decisions to participate in conflict-oriented boycotts are shaped by social media, social influence, customer values and identity. Other factors were also discovered to be drivers to this behavior in the context of Israel/Palestine conflict. Boycotting behavior is found to be a complex interaction of emotional responses, identity, ethical considerations, and others which is heavily influenced by collective social dynamics. Lastly, the findings indicate that boycotting within the food industry is not just a temporary response to conflicts but may evolve into brand avoidance.

Atliktas tyrimas, kurio pagrindinis tikslas – Senamiesčio ir Naujamiesčio teritorijose esančių blogos ir avarinės būklės architektūros objektų įvertinimas, pagrindinį dėmesį atkreipiant į objektų reikšmingumo lygį, kaitą ir atnaujinimo galimybes. Aptarta bendra paveldosauginė tiriamos teritorijos situacija, teritorijų ribos ir veiklos reglamentavimas jose. Atlikti vizualiniai tyrimai, fotofiksacija, sudarytas nykstančių architektūros objektų sąrašas, objektai suklasifikuoti stilistiniu ir fizinio sunykimo požiūriu. Pristatomas šių objektų išsidėstymas ir architektūrinė sankloda. Sudaryti žemėlapiai: 2011 metais patikslinta 2006 metų blogos būklės Kauno Senamiesčio (20171) ir Naujamiesčio (22149) architektūros objektų sklaida. Išskirtos architektūros objektų nykimo priežastys. Darbas taikomojo pobūdžio. Pateikiamos rekomendacijos nykstančių Kauno centro objektų esamos situacijos pristatymui internetinėje medijoje. Pasiūlytas koncepcinis nykstančio Kauno centro paveldo pateikimo internete modelis. Siekis - demokratizuoti priėjimą prie kultūros vertybių, skatinti aktyvų santykį su jomis. / The primary objective of this study was to evaluate the emergency condition of architectural objects located in the Old town and New town areas of the city. The main emphasis was put on the significance of the objects, their change and reconstruction options. The analysis discusses overall situation of area under heritage protection, the territorial limits and related regulation of activities. The analysis was conducted by multiple ways, i.e. on-site visits, photo shoots, etc. Consequently a list of endangered architectural objects was prepared by classifying them based on stylistic and physical deterioration perspectives. The location and architectural structure of the objects shall be also presented. The following maps where prepared in 2011: a revised version of dissemination of emergency condition architectural objects in Kaunas Old town (20171) and New town (22149) of year 2006. The causes of architectural objects loss were examined as well. It should be noted that the study may be approached as a guideline since recommendations are provided regarding endangered architectural objects located in Kaunas city center and their presentation to the online media. The results of the study suggest a conceptual model of online presentation of endangered architectural objects in Kaunas city center. The goal of the study is to democratize the access to cultural values and promote a strong active relationship with them.

Doctor of Philosophy / Department of Hospitality Management and Dietetics / Deborah Canter / Junehee Kwon / Foodborne illnesses are a challenge, especially in ethnic restaurants partly because of differences in food handling practices and ethnic cultures. Chinese restaurants, representing the largest number of ethnic restaurants in the U.S., have unique food safety challenges. This study investigated variables including Chinese cultural values (CCVs) that influence U.S. Chinese restaurateurs’ behavioral intention regarding food safety training. The qualitative study, individual interviews with 20 Chinese restaurateurs, found 17 major CCVs that are important to participants. Most participants felt satisfied with previous health inspections, but several expressed difficulty with understanding health inspectors’ instructions and the reports. A limited number of participants provided food safety training mainly because it was required by law. Lack of money, time, labor, energy, and perceived needs for food safety training were major obstacles to providing food safety training in Chinese restaurants. The quantitative study assessed behavioral intention to provide food safety training and the influencing factors including CCVs using the instrument developed based on the qualitative study. Sample included 500 Chinese restaurateurs across the U.S., and 261 provided usable data. Among 17 CCVs, respondents perceived “courtesy” (6.95±0.24), “respect” (6.87±0.47), and “harmony” (6.85±0.41) as most important. The opinions of customers (5.74±1.71), family members (5.73±1.60), and business partners (5.49±1.57) were considered most important. Barriers to providing food safety training included employees’ physical exhaustion (5.89±1.58), employees’ learning capabilities (4.80±1.97), and financial resources (4.56±2.19). Of five CCV factors identified, CCVs pertaining to customer relations (β=0.133, p<.05) and interpersonal relations (β=0.320, p<.001) were significantly associated with behavioral intention to provide food safety training. Additional factors influencing food safety training intention were, personal influence (Fchange=3.98, p<.05), perceived barriers (Fchange=6.42, p<.05), and past experiences (Fchange=21.78, p<.001). Among participants, the males (t =2.97, p<.05) valued customer relations, whereas the females (t =5.52, p<.001) valued interpersonal relations. Chinese restaurateurs with bachelor’s degrees or higher (F=5.905, p<.01) had greater intentions to provide food safety training than others. Manual-based food safety training (6.17±1.23) in Chinese (6.13±1.33) was preferred by the respondents. Future research should evaluate if recommendations from this study have positive influences on food safety training at Chinese restaurants.

Cette étude porte sur le langage- en sa faculté d'expression et de communication de la pensée - des jeunes (de 17 à 20 ans) exploitants la décharge d'ordures municipale d'Andralanitra (Antananarivo). D'une part, elle s'intéresse aux motivations des choix lexicaux et linguistiques opérés par ces jeunes. Il s'agit également d'une contribution à la réalisation de l'état des lieux de la situation sociolinguistique qui prévaut à Madagascar. Notre intérêt est de déterminer la manière dont les jeunes en situation d'exclusion sociale et de pauvreté expriment leurs sentiments, leur manière de voir les choses, et surtout leurs points de vue sur leurs conditions de vie. Afin d'y parvenir, une analyse lexico-sémantique selon le genre du discours de ces jeunes est réalisée par le biais des champs conceptuels tels que le fonctionnement de la vie psychique et l'affectivité, l 'éducation, la tradition et les croyances, les liens socio-affectifs, les notions et valeurs liées à l 'environnement et l 'habitat, etc.Par ailleurs, nous nous sommes également intéressé au fonctionnement des valeurs et des représentations socioculturelles communes, qui influencent les comportements et la personnalité de ces jeunes de la décharge. Sont, entre autres, examinées la perception des jeunes de la complexité de la notion d'autorité tutélaire et du tsiny (le blâme ou la censure) dans la société malgache, et l'implication de cette dernière dans le développement personnel et l'accompagnement de ces jeunes vers l'insertion sociale et-professionnelle. Enfin, l 'opposition entre les valeurs symboliques et psycho-identiaires associées à la décharge d'ordures et celles liées au territoire-refuge, que représente la communauté, est étudiée afin d'alimenter la réflexion en vue de contribuer à la facilitation de l'élaboration des politiques d'insertion sociale et professionnelle des jeunes en situation de pauvreté extrême et d'exclusion sociale. / This research work deals with the survey of the language used by young diggers (aged from 1 7 to 20) of the public dump of Antananarivo. It aims at exarnining the motivations that induce the lexical and linguistic choices in their own description and viewpoints of the conditions in which they live. lts main interest is to determine the way this language of marginalized young people convey emotions and different kinds of sentiments concerning various issues, including education, tradition and beliefs, socio-affective links, etc. A gender­ based lexical survey is also carried out with a view to contributing to the description of the current sociolinguistic situation of Madagascar. On the other hand, a study of shared social and cultural values and representations conveyed by this langage is conducted to examine influencing factors of the young dump diggers'behaviours and personalities. For instance, sometimes the complex relationship between tutelary authority and tsiny (common waming and censorship) is viewed as a positive concept encouraging persona! development and sometimes it is thought to be the cause of , marginalized young people's behavioural inhibition or excessive caution, as regards· their wishes for self-emancipation or social and professional integration. The opposing symbolic and psycbological or socio-identitary values of the public dump and the friendly or bannonic social integration territory, that the community represents, are studied in order to bring out elues as food for thought in order to set up social and professional integration polkies in favour of marginalized young people.

Nos últimos anos, as práticas e valores multiculturais estão cada vez mais visíveis dentro das corporações. Para entender os impactos desses valores culturais dentro da entidade, Gray (1988) estudou as classificações dos valores culturais de Hofstede (1980): individualismo, masculinidade, aversão à incerteza, distância do poder, orientação de longo prazo e indulgência, e os relacionou com quatro características contábeis: profissionalismo, uniformidade, conservadorismo e sigilo. O modelo teórico de Gray (1988) explica o impacto das dimensões culturais no desenvolvimento dos sistemas contábeis, no entanto testes empíricos são necessários para verificar se existe, de fato, uma relação entre os valores culturais e as características contábeis. Com isso, o presente trabalho tem como objetivo testar empiricamente se as dimensões culturais de países considerados culturalmente conservadores influenciam as empresas no conservadorismo dos números contábeis. A metodologia consistiu na análise de 4.700 empresas, distribuídas entre os mercados de ações do Brasil (192), Alemanha (272), Japão (2678) e Estados Unidos da América (1558), para o período de 2011 a 2016 retiradas da base de dados da Thomson Reuters. O modelo econométrico utilizado foi a autoregressão de Kanagaretnam, Lim e Lobo (2013) adaptado e foram adicionadas novas variáveis de controle a fim de melhorar a qualidade dos resultados. A amostra é altamente balanceada, e para corrigir características do modelo, foi rodada a regressão robusta em painel. Este modelo relaciona as medidas de conservadorismo com cada uma das dimensões de cultura de Hofstede (2001) que Gray (1988) cita como influentes no conservadorismo contábil, aversão à incerteza, masculinidade e individualismo, para verificar se existe uma relação e se os países culturalmente conservadores são também contabilmente conservadores. Os resultados se mostraram significativos e vão de acordo com a hipótese formulada por Gray (1988). Dessa forma, os resultados contribuem com o debate sobre a consideração da prudência como característica qualitativa da informação contábil, também contribui com o debate sobre o processo de harmonização das normas internacionais de contabilidade. Ademais, as alterações no modelo utilizado contribuem metodologicamente para as pesquisas de conservadorismo e cultura na contabilidade. Adicionalmente, os resultados devem auxiliar os investidores a considerarem, em seu modelo decisório, se vale a pena investir em empresas sediadas em países com certas características culturais consideradas conservadoras, de acordo com o seu perfil de investimento, pois, isto pode influenciar os resultados contábeis dessas empresas / In the past few years, multicultural practices and values are increasingly visible within corporations. Gray (1988) studied the classification of cultural values of Hofstede (1980), individualism, masculinity, uncertainty avoidance, distance of power, long-term orientation and indulgence, and its relationships with four accounting indicators, professionalism, uniformity, conservatism and secrecy. The theoretical framework of Gray (1988) explains the impact of cultural dimensions with the development of accounting systems, however empirical tests are necessary to verify if there is, in fact, a relationship between cultural values and accounting values. With this, the present paper aims to test empirically if the cultural values, of conservative cultural countries, influence companies in the conservatism of accounting numbers. The methodology consisted in the analysis of 4,700 companies, distributed among the stock markets of Brazil (192), Germany (272), Japan (2678) and United States of America (1558) for the period 2011 to 2016 collected from the Thomson Reuters database. The econometric model used was the autoregression of Kanagaretnam, Lim and Lobo (2013) adapted, new control variables were added to improve the quality of the results. The sample is highly balanced, and to correct the model\'s characteristics a robust panel regression was run. This model relates conservative measures to each of Hofstede\'s (2001) dimensions of culture that Gray (1988) cites as influential in accounting conservatism, aversion to uncertainty, masculinity and individualism, to see if there is a relationship and whether countries culturally conservatives are also conservative in the accounting numbers. The results were significant and go according to the hypothesis formulated by Gray (1988). Thus, the results contribute to the debate on the consideration of prudence as a qualitative characteristic of accounting information, it also contributes to the debate on the process of international accounting standards\' harmonization. In addition, the changes in the used model contribute methodologically to the researches of conservatism and culture in accounting. Furthermore, the results should help investors to consider in their decision-making process, whether it is worth investing in companies based in countries with certain cultural characteristics considered conservative, based on their investment profile, as this may influence the accounting results of these companies

Nos últimos anos, as práticas e valores multiculturais estão cada vez mais visíveis dentro das corporações. Para entender os impactos desses valores culturais dentro da entidade, Gray (1988) estudou as classificações dos valores culturais de Hofstede (1980): individualismo, masculinidade, aversão à incerteza, distância do poder, orientação de longo prazo e indulgência, e os relacionou com quatro características contábeis: profissionalismo, uniformidade, conservadorismo e sigilo. O modelo teórico de Gray (1988) explica o impacto das dimensões culturais no desenvolvimento dos sistemas contábeis, no entanto testes empíricos são necessários para verificar se existe, de fato, uma relação entre os valores culturais e as características contábeis. Com isso, o presente trabalho tem como objetivo testar empiricamente se as dimensões culturais de países considerados culturalmente conservadores influenciam as empresas no conservadorismo dos números contábeis. A metodologia consistiu na análise de 4.700 empresas, distribuídas entre os mercados de ações do Brasil (192), Alemanha (272), Japão (2678) e Estados Unidos da América (1558), para o período de 2011 a 2016 retiradas da base de dados da Thomson Reuters. O modelo econométrico utilizado foi a autoregressão de Kanagaretnam, Lim e Lobo (2013) adaptado e foram adicionadas novas variáveis de controle a fim de melhorar a qualidade dos resultados. A amostra é altamente balanceada, e para corrigir características do modelo, foi rodada a regressão robusta em painel. Este modelo relaciona as medidas de conservadorismo com cada uma das dimensões de cultura de Hofstede (2001) que Gray (1988) cita como influentes no conservadorismo contábil, aversão à incerteza, masculinidade e individualismo, para verificar se existe uma relação e se os países culturalmente conservadores são também contabilmente conservadores. Os resultados se mostraram significativos e vão de acordo com a hipótese formulada por Gray (1988). Dessa forma, os resultados contribuem com o debate sobre a consideração da prudência como característica qualitativa da informação contábil, também contribui com o debate sobre o processo de harmonização das normas internacionais de contabilidade. Ademais, as alterações no modelo utilizado contribuem metodologicamente para as pesquisas de conservadorismo e cultura na contabilidade. Adicionalmente, os resultados devem auxiliar os investidores a considerarem, em seu modelo decisório, se vale a pena investir em empresas sediadas em países com certas características culturais consideradas conservadoras, de acordo com o seu perfil de investimento, pois, isto pode influenciar os resultados contábeis dessas empresas / In the past few years, multicultural practices and values are increasingly visible within corporations. Gray (1988) studied the classification of cultural values of Hofstede (1980), individualism, masculinity, uncertainty avoidance, distance of power, long-term orientation and indulgence, and its relationships with four accounting indicators, professionalism, uniformity, conservatism and secrecy. The theoretical framework of Gray (1988) explains the impact of cultural dimensions with the development of accounting systems, however empirical tests are necessary to verify if there is, in fact, a relationship between cultural values and accounting values. With this, the present paper aims to test empirically if the cultural values, of conservative cultural countries, influence companies in the conservatism of accounting numbers. The methodology consisted in the analysis of 4,700 companies, distributed among the stock markets of Brazil (192), Germany (272), Japan (2678) and United States of America (1558) for the period 2011 to 2016 collected from the Thomson Reuters database. The econometric model used was the autoregression of Kanagaretnam, Lim and Lobo (2013) adapted, new control variables were added to improve the quality of the results. The sample is highly balanced, and to correct the model\'s characteristics a robust panel regression was run. This model relates conservative measures to each of Hofstede\'s (2001) dimensions of culture that Gray (1988) cites as influential in accounting conservatism, aversion to uncertainty, masculinity and individualism, to see if there is a relationship and whether countries culturally conservatives are also conservative in the accounting numbers. The results were significant and go according to the hypothesis formulated by Gray (1988). Thus, the results contribute to the debate on the consideration of prudence as a qualitative characteristic of accounting information, it also contributes to the debate on the process of international accounting standards\' harmonization. In addition, the changes in the used model contribute methodologically to the researches of conservatism and culture in accounting. Furthermore, the results should help investors to consider in their decision-making process, whether it is worth investing in companies based in countries with certain cultural characteristics considered conservative, based on their investment profile, as this may influence the accounting results of these companies