2007 年1 月9 日的MacWorld 活動中，Apple 公司的執行長在其每一屆Macworld 活動都會給予的演說 (Keynote) 中，介紹了一款Apple 公司最新的、具革命性的研究成果－iPhone。iPhone 隨及引爆了話題，並在2007 年 7 月上市時引爆了搶購熱潮，這是第一款能讓手機廠商和營運商分享利潤的手機，也是極少數的一款毛利高達50%以上的手機，更直接影響了整個手機產業。本研究從iPhone 的產品、技術探討iPhone 包含軟體、硬體的研發成果暨智慧財產，從商品化與商業模式的角度試圖討論Apple 公司如何以手機產業的新進入者而推出高附加價值的手機並在短時間內建立品牌，進而與營運商分享利潤，更以手機廠商的身份建立內容服務平台而創造高價值。最後，本研究將總結Apple 公司iPhone 研發成果與智慧財產的商品化與商業模式，以及iPhone 為產業帶來的衝擊，並給予台灣廠商幾點建議，僅供參考。 / In the Keynote of Macworld 2007 on January 9th, Steve Jobs, the CEO of Apple Company introduced the latest and revolutionary product of Apple Company whitch is actually a mobile phone, and its name is iPhone. The term“iPhone” was getting hot soon. On Junly 29th, iPhone was onto the market, and its sales soared in the market. No doubt, iPhone is the first phone earns Apple the shared revenue from mobile operater, a very small number of phones with a more-than-50% profit margin rate, and a phone changes the whole communication industry. This article starts from the product structure and technology view of iPhone, and then tries to discuss the commercialization and the business model of iPhone. It would try to probe into the key elements of the commercial success of iPhone, including the high value-added product feature, the branding of iPhone, the innovated platform providing contents and services to iPhone user, and the cooperation and revenue share with mobile operators. Finally, the article would summarize the Research on the Commercialization and Business Model of R&D results and Intellectual Properties of Apple iPhone with an additional discuss on the impact that iPhone brings to the communication industry, then give some suggestions to the Taiwan companies.

軟體服務產業，由於內在條件與外部環境等因素長期以來經營不易，在此經濟前景不明，綠色環保意識抬頭及自由軟體呼聲日益高漲的時代，軟體服務業者是否能以元件化軟體服務，開拓出有別於以往的全新經營模式，是個值得深入研究之方向。 政府機關由於組織性質雷同，服務範圍廣大，應用系統繁多，各系統間常有資料共建共享之需求（如各系統須使用人事資訊系統），也有性質非常相近之服務系統(例如網站資訊服務系統、線上申辦服務系統、行政資訊服務系統或員工入口網)，但對於這些性質雷同之服務系統，是否能經由元件化軟體服務之導入與運用，在保證軟體可靠性、穩定性和系統效能的前提下，如何提高軟體開發效率、縮短開發週期、降低開發成本、提高軟體的可維護性、快速高效地適應需求變化、降低運轉維護成本等，是應用軟體服務廠商競爭力的主要表現，也是導入元件化軟體服務最大的目的。 本研究利用個案分析法，搜集個案內之相關資料進行分析與探討，分別從政府機關組織之特性與提供之服務需求面向，資訊軟體產業面臨之問題等面向進行研究，並運用策略形態分析法的思考程序，進而歸納出元件化軟體服務之解決方案，並就元件化軟體服務的優缺點進行剖析，分析出其整體之成本效益。 期望藉由本研究之結論拋磚引玉，激發起政府機關相關決策長官及資訊軟體服務業者的思維，如何從國家整體產業進步觀點去思考與規劃，快速穩健地導入真正符合民眾期望之資訊服務系統，又能樽節成本，避免不必要之資源重複投入，如此方能促進國家與資訊軟體服務產業之雙贏局面。 關鍵字：元件化軟體、SOA、Web service、軟體服務、經營模式 / The IT software services industry is facing difficult long-term operating conditions due to internal factors and an external environment beset by economic uncertainty and instability, greater awareness of environmental concerns, and a sharp rise in the growth of independently-developed software. Whether or not the software services industry can use service oriented architecture (SOA) software componentization to create an entirely new business model, is a valuable topic that merits in-depth research. Government institutions, like other organizations, are offering an increasing amount of services and use multiple software applications. These applications usually require shared database and common interface capabilities (e.g. various entities require access to a centralized personnel information system) and similar service structures such as web services, e-application services, online administrative information service systems, and employee portal access. Software componentization is a potential solution for applications requiring well-defined interfaces. With system reliability and stability as prerequisites, the main goals of application service providers and componentization software services developers are the same: to increase software efficiency, shorten development cycles & reduce costs, improve software maintainability, be highly responsive to changes, and flexible and lower maintenance turnaround costs. This research applies case study methodology to collect and group relevant information for analysis and discussion. Topics to be discussed include: software-specific needs of government institutions, issues faced by software developers, the application of strategic posture analysis to compose a set of componentization software services solutions, examination of its advantages and disadvantages, and an overall breakdown of its cost effectiveness. Research conclusions are expected to stimulate further research in future studies and encourage decision-makers in government and the software services industry to consider how the industry can progress to a point where it is stable enough to fulfill the expectations of the public, control costs, and avoid unnecessary resource overlaps, thus promoting a win-win situation for government and the IT software services industry. Keywords: componentized software, SOA, web services, software services, business model

日本是世界上屈指可數的長壽國，面對快速老化、少子化與人口減少的國家。日本政府為解決急速高齡化趨勢下所衍生之老人長期照護問題而推動居家照護的政策。 結果日本的老人公寓產業急速成長，但有些企業成功，有些企業失敗。 下列是本研究的目的： 瞭解現代日本老人公寓企業的商業模式如何創造高齡者的價值。 分析產業環境因素如何影響企業的經營。 企業的資源如何建立它的競爭優勢。 / The aging of Japan outweighs all other nations, as the country is purported to have the highest proportion of elderly citizens resulting from increase of life expectancy due to improvements in medicines and nutrition coinciding with rapid population growth after the World War II. The growing share of elderly people coinciding with changes of family structure and function, people’s lifestyle, fertility rate, and economic as well as sociocultural factors have resulted in a sharp decrease of the traditional three generation households in the last few decades. Nation’s rapid declines in mortality and fertility result in increasing public expenditure for public social welfare while decreasing tax revenue paid by working population. As a result, Japanese social welfare system needs to be restructured, and some social welfare programs need to be outsourced to external business entities to correspond to the nation’s super aging society. In the past, Japanese institutional long-term care facilities largely served for either low-income class people or upper-income class people, and majority number of middle-income class elderly citizens had stayed at home and received family’s living supports. However, large number of today’s and future Japanese middle-income class elderly people are required to live on their own as a result of complex sociocultural factors, such as decrease number of family care taker and changing attitude toward taking care of older parents. Besides, elderly abuse problem, forced healthcare treatments, socially abandoned elderly, and fraud and dispute by elderly care service providers have been major social problems in long-term care service business industry. In order to solve the stated problems, Japanese government restructured law and regulation standard for elderly housing business served mainly for middle-income class aged-citizens in 2011. In order to seize a great investment opportunity and public subsidies to operate business, numerous business entities from numerous types of industry have entered into the elderly housing industry. In a short period of time since new system started, some companies gained success, while others faced problems and left the industry. This study analyzes the industry’s problems and characteristics as well as four case companies from the perspectives of business management theory. In this study, industry analysis model is based on Michael Porter’s five forces model, and case companies are analyzed using Alex Osterwalder’s business canvas model as well as Michael Porter’s SWOT analysis. Based on the study, it is found that delivering right values to target customer groups and building key partnerships with local businesses are especially important factors to make company’s business model more effective for today’s Japanese elderly housing business. Unlike institutional care services provided for socially vulnerable groups in the past, the customer groups of elderly housing are middle-income class and have different demands toward residential services. Moreover, threat of new entrants of this industry becomes higher and industry competition is expected to be growing continuously. Besides, developing unique living support services and preventive care services can be major revenue streams of business as well as a strong competitive advantage over others. Therefore, developing services from customer’s perspective and making a long-lasting relationship become more important to operate residential service business for the elderly in today’s changing Japanese elderly customer’s demands and industry environment.

La diffusion sur les plateformes néomédiatiques d’œuvres audiovisuelles, comme les sites Internet des télédiffuseurs ou des webdiffuseurs, la vidéo sur demande, la télévision mobile ou la webdistribution, modifie les risques que les producteurs audiovisuels doivent gérer normalement sur les plateformes traditionnelles, comme la télévision. La mutation des risques découle de quatre sources en particulier, soit du marché, des pratiques d’affaires, des lois et règlements et des techniques elles-mêmes. Ces sources peuvent également induire des normes pouvant constituer un cadre juridique afin de moduler ou éliminer les risques. Le présent mémoire analyse les risques encourus lors de la diffusion sur les plateformes néomédiatiques d’œuvres audiovisuelles du point de vue des producteurs par l’entremise du processus de gestion de risques. Il identifie et recense ainsi les risques en mutation et les nouveaux risques auxquels les producteurs sont confrontés. Puis, les risques identifiés y sont définis et le cadre juridique est abordé dans le contexte de la mise en œuvre d’une stratégie de gestion de risques et des mesures afin d’atténuer ou d’éviter les risques encourus par les activités de production et d’exploitation des producteurs. / The broadcasting of audiovisual works over new media platforms (for example : broadcasters’ websites, video on demand, mobile television or the distribution over the Internet) alters the risks producers usually face when broadcasting over traditional platforms like television. The transformation of risks has four main sources: the market, the business practices, the laws and regulations and the technologies themselves. These sources may also engender standards to create a legal framework that can modulate or eliminate the risks. This thesis will analyze, from the point of view of audiovisual producers, the risks incurred by broadcasting audiovisual works over new media platforms. This analysis will be made under the theory of risk management. First, the modified risks will be identifying as well as the new risks the producers are confronted with. Then, these risks will be defining and the legal framework will be studied as well as the risk management strategy that could help producers limit or avoid risks incurred by their productions and their exploitation activities.

Now when information is abundant, practice of Data Journalism is quickly becoming a core technique of the 21st century newsrooms. The diploma thesis "Data Journalism aimed by Datablog IHNED.cz" is focused on introducing Data Journalism as a genre responding to the changes in the society and the technology development. The theoretical part concerns with the history of the subject, the workflow of Data Journalism in the newsrooms and the limitations; such as inappropriate business models, difficult process of collecting data or the lack of training. The main goal of the research is to map the work of the Czech data team in the IHNED.cz and compare the results with the work of teams in Australia. The research methods are combination of quantitative and qualitative analyses. The main source of information are interviews conducted with data journalists from the Czech Republic and Australia. On top of that the research gives deeper understanding of how the integration of data journalists in the newsrooms affect the way journalism can support the existence of media organizations and contribute to the public good. The last part offers predictions of the future of Data Journalism.

Les travaux ayant utilisé la théorie de la connaissance créative (Nonaka et Takeuchi,1997 ; Nonaka et al, 2001) dans un contexte d’émergence organisationnelle sontrares, notamment dans le contexte d’accompagnement par incubation. La thèses’appuie sur ce corpus théorique pour apprécier les capacités d’apprentissage d’uneméthode d’accompagnement mobilisant le modèle GRP (Génération, Rémunérationet Partage de la valeur) de Verstraete et Jouison-Laffitte (2009). Il s’agit, à la fois, derelever le contenu des apprentissages et de comprendre comment cesapprentissages se forment, se cumulent et se traduisent en compétencesentrepreneuriales. Pour ce faire, le cadre opératoire déploie une recherche-actionpragmatiste auprès de quatre cas de porteurs de projet accompagnés parl’incubateur congolais I&Fentrepreneuriat. / Very little current literature has used the theory of creative knowledge (Nonaka andTakeuchi, 1997 ; Nonaka and al one, 2001) in the context of organizationalemergence, and what is more, in the context of support for business incubation. Noresearch either has understood through the business convention deploying the GRPmodel (Generation, Compensation and value sharing) (Verstraete et Jouison-Lafitte,2009). It is not just a question of highlighting the learning content, but also have aclose look at how these learning processes are formed, accumulated and lead toentrepreneurial skills (meaning). In so doing, the methodology deploys pragmatistresearch action with four cases of project holders supported by the Congoleseincubator I & F entrepreneurship.

近年來，電動車與電動機車發展及應用儼然已成為世界潮流，在機車密度極高且擁有「機車王國」稱號的台灣，電動機車技術日新月異，也發展出多樣化商業模式，其中最著名莫過於電動機車電池租賃商業模式，以及共享商業模式。 本研究旨在利用成本效益分析中的淨現值法及益本比法，模擬分析機車使用者以電動機車代替傳統燃油機車，為使用者自己及整體社會帶來之淨現值。在電動機車方面，本研究分析兩種電動機車商業模式，分別為「電動機車電池租賃商業模式」及「共享電動機車商業模式」。 本研究結果顯示，在使用者立場下，目前電動機車成本依舊大於傳統125C.C.燃油機車之成本，且「電動機車電池租賃商業模式」較適合每個月騎乘里程較長之使用者，而「共享電動機車商業模式」較適合每個月騎乘里程較短之使用者。此外，敏感度分析顯示出，在「電動機車電池租賃商業模式」下，騎乘里程長度與NPV及BCR均呈現正相關。在「共享電動機車商業模式」下，每個月騎乘里程為100公里之使用者，在共享電動機車計價方式為每分鐘2.25元之方案下，使用者之NPV>0及BCR>1，並且騎乘里程越短之使用者，其對共享電動機車計價變動的益本比敏感程度越高(當價格下降時，益本比上升較高)。 最後，在整體社會立場下，利用「電動機車電池租賃商業模式」替換傳統燃油機車且騎乘里程越高之使用者，對整體社會帶來之淨現值越高。而利用「共享電動機車商業模式」替換傳統燃油機車且騎乘里程越低之使用者，越具有經濟效益。 / In recent years, the development and application of electric vehicles and electric scooters have become popuplar. In Taiwan, where scooter density is very high and is also called a "scooter kingdom", electric scooter technology is not only improving, but also developing a diversified business model. Particularly, two of the most famous business models are “Electric scooter battery rental business model” and “Sharing electric scooter business model”. The purpose of this study is to use the net present value method and the benefit ratio method in the cost-benefit analysis. We analysis the user's own benefits and the overall social net benefits which are generated from the scooter users replacing traditional fuel scooter with electric scooter. In the field of electric scooters, this study analyzes two business models of electric scooters, “Electric scooter battery rental business model” and “Sharing electric scooter business model”. According to the simulation result of empirical analysis, for the users, the current cost of electric scooters is still higher than the cost of traditional 125C.C. fuel scooters. “Electric scooter battery rental business model” is more suitable for people who have higher accumulated distance per month, and “Sharing electric scooter business model” is more suitable for people who have lower accumulated distance per month . On the other hand, according to the result of sensitivity analysis, the accumulated distance is positively correlated with NPV and BCR in the “Electric scooter battery rental business model”. In the “Sharing electric scooter business model”, those who ride 100 km per month have NPV> 0 and BCR> 1 in the pricing of NT$2.25 per minute. Besides, those who ride 100 km per month have higher sensitivity of pricing. For the overall society, those who use the "Electric scooter battery rental business model" to replace the traditional fuel scooter and have higher accumulated distance per month can generate higher net benefits to the whole society. Those who use the "Sharing electric scooter business model" to replace the traditional fuel scooter and have lower accumulated distance per month can generate higher net benefits to the whole society.

台灣曾創造出軒轅劍、大富翁、仙劍奇俠傳等膾炙人口的經典國產遊戲，而隨著線上遊戲的興起，台灣的遊戲市場開始充斥著來自日本、韓國等海外作品，遊戲公司也多以代理為主要業務，國產遊戲便漸漸地消失在市場上。時至今日，隨著手機遊戲平台的興起，台灣的自製遊戲公司又有如雨後春筍般冒出，而其中，雷亞遊戲是相當具有代表性的一間公司。 　　雷亞遊戲成立於2011年9月，至今不過五年左右的時間，就已創造出數款深受全世界玩家喜愛的遊戲，甚至在許多國家的付費排行榜上名列前茅。雷亞不僅僅是一間遊戲公司，更將其IP（Intellectual Property；智慧財產權）做跨領域應用，不斷地學習成長，拓展自己的營運範疇，持續朝泛娛樂產業的方向發展。 　　本研究以雷亞遊戲公司為個案，透過商業模式圖及策略鑽石的架構，分析其在商業模式與策略上的創新。研究的資料來源包括訪談、實地觀察與次級資料，透過其與文獻之間的互動，漸漸描繪出個案公司的模樣，並試著去找出其創新之處。 　　最後，本研究將雷亞遊戲之創新歸納為三點：原創內容及一源多用、平台與共創價值、有機式粉絲經營。然而，這樣的商業模式及策略創新並不一定適用於其他組織，本研究期許的是透過個案研究的方式，對於雷亞遊戲有完整且深入的了解，提供台灣遊戲業者一些不同的觀點與做法做為參考。 / Taiwanese companies had produced several prestigious and successful games such as The Legend of Sword and Fairy, Xuan-Yuan Sword and Richman. However, since the age of online-game came, the game market in Taiwan had been filled with games coming from Japan, Korea or any other country overseas. Accordingly, the game companies became the agency of foreign games, Taiwanese-produced games had disappeared. Today, along with the rise of mobile games, Taiwanese-produced game companies sprung up. This research will mainly focus on the discussion about Rayark. 　　Established in September, 2011, Rayark has produced plenty of games which are hit around the world. Rayark is not only a game company, they also applied their intellectual property in different areas and keep growing. Trying to extend their business scope, in order to develop themselves in pan-entertainment industry. 　　This research is the case study of Rayark, to analyze the innovation on business model and strategy through Business Canvas and Strategy Diamond. The material came from interview, participant observations and secondary datas. Through the interaction with the literatures, depicts the appearance of the company then discover the innovation inside. 　　At last, this research concludes the innovation of Rayark into the following 3 points: original contents and one-source-multi-use; platform and value co-production; organic fans business. Yet, the intention of this research is not to apply the innovation to other organizations. This research aims to provide complete and in-depth introduction of Rayark, hoping that it could give some insights to Taiwanese game companies.

Empresas de manufatura tradicionalmente concentram os seus esforços em concepção, desenvolvimento, fabricação e comercialização de produtos físicos. No entanto, alguns fabricantes têm alterado suas estratégias de negócio, complementando a venda de produtos com o fornecimento de serviços, incorporando conhecimentos e atividades associados ao seu uso, e gerando maior percepção de valor por parte dos seus clientes. Com isso, a competição estratégica por meio de serviços tem se tornado uma marca distintiva das empresas de manufatura inovadoras, proporcionando à empresa um meio robusto para proteger o seu mercado dos concorrentes. Assim, observa-se um interesse crescente em pesquisas sobre o papel dos serviços para sustentar a competitividade da indústria. Abordagens orientadas a serviço, que incorporam esta mudança de foco do negócio, da oferta de produtos isolados para soluções integradas, têm sido tratadas na comunidade acadêmica como servitização, e tipicamente acarretam inovações no modelo de negócios (MN) da empresa. O objetivo deste trabalho é investigar como as empresas podem promover inovações em seus MNs para suportar suas estratégias de servitização, e propor um conjunto de artefatos para apoiá-las na implantação destas estratégias, a partir do seguinte problema de pesquisa: \"Como inovar o MN de uma empresa que adota a estratégia de servitização?\", que se desdobra nas seguintes questões: (i) quais são os principais fatores motivadores para uma empresa adotar a estratégia de servitização?; (ii) como representar o MN de uma empresa incorporando a lógica dominante de serviço, mais adequada para servitização?; (iii) como inovar o MN de uma empresa para implantar sua estratégia de servitização?; e (iv) como aplicar os artefatos propostos para apoiar a implantação da estratégia de servitização em uma empresa? Realiza-se uma pesquisa de natureza exploratória e prescritiva, baseada no método design scienceresearche amparada por uma revisão sistemática da literatura sobre os temas correlatos, visando propor artefatos em resposta às questões colocadas. A demonstração de um dos artefatos propostos é feita com suporte de um estudo de caso em uma empresa multinacional, fabricante de equipamentos médicos, seguida por uma avaliação empírica desta demonstração, suportada pelo método thinkingaloud. A partir das quatro questões de pesquisa, são obtidos os seguintes resultados: (i) identificação, análise e categorização dos principais fatores motivadores para adoção da servitização; (ii) proposição de uma arquitetura de MN incorporando a lógica dominante de serviço, para facilitar o estudo da servitização; (iii) proposição de um processo de inovação do MN da empresa, para implantar a servitização. e (iv) demonstração e avaliação da arquitetura proposta de MN para servitização. A pesquisa oferece contribuições à literatura de MN e servitização, e aos gestores de empresas, propondo os artefatos canvas do modelo de negócios para servitização (CMNS) e o processo IPIDI para inovação do MN para servitização, além de contribuições metodológicas relativas a design scienceresearch e thinking aloud. / Manufacturing companies traditionally are focused on designing, developing, manufacturing and marketing physical products. However, some manufacturers are changing their business strategies, complementing the sale of products by providing services, adding knowledge and activities associated with their use, and creating a higher perception of value by their customers.Strategic competition through service delivery has become a hallmark of the innovative manufacturing companies, providing the companies with a robust means to protect their market from competitors. Thus, there is a growing interest in researching the role of services in sustaining the competitiveness of manufacturing industry.Service-oriented approaches, which incorporate this shift in business\' focus from offering isolated products, to proposing integrated solutions, have been addressed in the literature as servitization, and typically entail innovations in the company\'s business model (BM). The goal of this research is investigating how companies can promote transformations in their BMs to support their servitization strategies, and proposing a set of artifacts to support them in the implementation of these strategies, since the following research problem: \"How to innovate the BM of a company which adopts the servitization strategy? \", which unfolds in the following questions: (i) what are the main motivating factors for a company to adopt the servitization strategy?; (ii) how to represent the BM of a company incorporating the service-dominant logic, more suitable for servitization?; (iii) how to innovate a company\'s BM to implement its servitization strategy ?; and (iv) how to apply the proposed artifacts to support the implementation of the servitization strategy in a company? An exploratory and prescriptive research is carried out, based on the design science research methodology, and supported by a systematic literature review on the related subjects, aiming at proposing artifacts in response to the questions posed. The demonstration of the proposed artifacts is done by means of a case study in a multinational company, which manufactures medical devices, followed by an assessment of this demonstration, supported by the thinking aloud method. From the four research questions, the following results are obtained: (i) identification, analysis and categorization of the main motivating factors for servitization adoption; (ii) proposing a BM architecture according to the service-dominant logic, to help the servitization study; (iii) proposing an innovation process for the company\'s BM, to implement the servitization; and (iv) demonstration and assessment of the proposed BM architecture for servitization. The research offers contributions to the literature of BM and servitization, and to practitioners, proposing the artifacts business model canvas for servitization (BMCS) and the IPIDI process for innovation of BM for servitization, besides some methodological contributions related to design science research and thinking aloud.

O marco regulatório do setor de saneamento no Brasil inseriu, em 2007, um novo regramento para operação dos serviços de abastecimento de água, coleta e tratamento de esgotos. As Agências Reguladoras instituídas pela legislação criam mecanismos econômico-financeiros visando induzir eficiência, eficácia e permitir apropriação social de ganhos de produtividade na prestação dos serviços públicos e na execução de atividades públicas de saneamento básico. No entanto, os modelos de negócio não atendem de forma satisfatória e homogênea todos os cidadãos, resultando-lhes em notórias disparidades no acesso aos serviços, em especial, nas áreas de vulnerabilidade social. Os impactos negativos dos assentamentos precários nas metrópoles refletem-se em custos aos sistemas ecológicos e humanos no ambiente urbano de países em desenvolvimento, como o Brasil. Em relação à universalização do acesso aos serviços de abastecimento de água e esgotamento sanitário em ambiente regulado e seus reflexos nos usuários, identificam-se mecanismos de exclusão provenientes do ordenamento jurídico. Direitos fundamentais aos serviços essenciais subordinam-se ao direito de propriedade e direito ambiental. O modelo de negócio para alcançar e manter a universalização do saneamento básico deve ser inovador para integrar demandas do cidadão em situação de exclusão social, por meio de governança que os considere, sem infringir legislações. Requer atuação articulada e integrada dos gestores do saneamento e setores correlatos com suas contribuições ao desenvolvimento urbano, que combine objetivos do atendimento com equacionamento dos problemas socioambientais, de forma a contribuir na tomada de decisão. A área de estudo foi a Região Metropolitana da Baixada Santista no Estado de São Paulo operada pela Companhia de Saneamento Básico - SABESP. Adotou-se procedimentos metodológicos multivariados contendo revisão bibliográfica, levantamento de melhores práticas sobre os arranjos institucionais; sistematização de dados públicos e privados; questionários aplicados a atores do setor e líderes das comunidades, entrevistas com atores estratégicos e gestores da concessionária, vistorias de domicílios representativos da área de estudo, oficinas de diagnóstico e construção participativa de um modelo inovador para universalização do saneamento. Adotou-se a Teoria Ator-rede para diagnóstico e mapeamento de controvérsias sociotécnicas e gaps de governança das áreas com populações vulneráveis. Os resultados inovadores foram: conceitos e indicadores de Universalização Inclusiva, Governança Inclusiva e Vulnerabilidade da concessão, modelo de estudo de viabilidade econômico-financeiro para a Cidade Informal por receita incremental com definição dos conceitos de volume excedente e receita acessória, modelo de equacionamento jurídico e de gestão. Têm-se como resultados: mapa de controvérsias da universalização; e Plano de Negócio Inclusivo - PNI, software de projeções e simulações de planejamento para a Cidade Informal e Modelo Inclusivo de Institucional. / In 2007, the regulatory framework for the sanitation sector in Brazil entered in 2007, new rules for the operation of water supply services, collection and sewage treatment. Regulatory Agencies established by legislation create economic and financial mechanisms to set efficiency, effectiveness and allow social appropriation of productivity gains in the provision of public services and implementation of public activities sanitation. It becomes key opportunity against the current context, because the business models do not meet satisfactorily and homogeneously all citizens, leading them into notorious disparities in access to services, especially in the areas of vulnerability. The negative impacts of human activities misaligned the concept of quality of life and basic human rights are reflected in costs to ecological systems and humans, that is a reality still quite evident in the urban environment in developing countries like Brazil. Regarding for universal access to water supply and sanitation, adequate provision and its consequences to users, they identify mechanisms of exclusion from the legal system. Fundamental rights to essential services subordinate to the right to property and environmental law. The business model for achieving and maintaining universal sanitation must be innovative to integrate citizen demands for universal in regulated environment, through governance without infringing legislation. It requires coordinated and integrated action of sanitation managers and related sectors with their contributions to urban development; that combines service objectives with solving the socio-environmental problems in order to contribute to decision making. Make up the methodological procedures, the formulation of questions results of literature review and survey of best practices on the institutional arrangements which are necessary for the universalization of sanitation in vulnerable areas; systematization of public and private data; questionnaires with sector actors, interviews with key actors-network sector; questionnaires to managers of the dealership\'s case study, community leaders, and surveys of households representatives the 9 cities of the Baixada Santista and conducting participatory workshops for an innovative model for universal sanitation. It adopted the Actor-Network Theory for mapping socio-technical controversies and gaps in governance of the areas that need to be met by public services of water supply and sanitation to vulnerable populations. The model features components that provide security and addressing legal, economic, and financial management. The results are: of the universal controversy map; concepts and comprehensive indicators; review of the management model; business strategy; Creation of Inclusive Business Plan Template for Informal City and Sanitation Inclusive Model for 9 municipalities of the Baixada Santista in São Paulo operated by Basic Sanitation Company - SABESP. It builds-at the end of the activities, inclusive universal concepts and inclusive governance.