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In this tutorial, HR professional Josh, founder of HR University, discusses how to effectively conduct exit interviews and their significance. From an HR perspective, exit interviews can enhance employee retention and decrease turnover rates. For employees, these interviews may facilitate potential reemployment in the future. The session will cover essential exit interview questions and answers to help both HR personnel and employees manage the process positively. Emphasizing the importance of leaving a company on good terms, Josh encourages viewers to like the video and subscribe for more HR insights.