Purpose – The purpose is to develop a greater understanding of what is requested by customers with regards to e-commerce and mobile payments and how managers attitude can affect the technological adaption process. Furthermore, a suggested framework will be presented on how SMEs can adapt to these changes. Problem – The move towards the cashless society has changed the business environment and increased the demand for mobile payments and e-commerce. The transition to implement new technologies requires resources in terms of time, money and knowledge. Therefore, this process can be challenging for SMEs. Design-Methodology-Approach – Primary data is collected through case studies and secondary data from previous research conducted. Two SMEs within the retail business in Jönköping is investigated using semi-structured interviews. The combined data is analyzed together with previous literature within the field. Findings – The findings show that customers’ demand of e-commerce and mobile payments has increased. A positive correlation between managers’ attitude towards new technology and the implementation process is found. To adapt to these technological changes, it is important for SME managers to invest equally in knowledge and technology.

This thesis aims to answer the question how our relation to money will look like in a potential cashless society.  In a world where all cash has disappeared and the only existing way of paying is digital, what will the notion of money be? How are we interacting with it? How is it affecting our way of spending and saving? With the digitalization of money comes a lot of potential problems that may not be as clear in the beginning, and are being over shadowed by the much clearer and easier to grasp benefits. People tend to spend much more when using a card instead of paying with cash. Overspending a budget is easy when borrowing money through services such as “Buy now, Pay later” - payments. There is no difference between paying 50 units and 5000 units when doing it through the internet.  What will this do to us in a future society? By using Sweden as a context, this thesis is exploring how the transition to a cashless society will look like and the consequences it may have. Initially having a user centered-focus, trying to solve problem, the project takes a turn and switches to a more speculative point of view, exploring different possibilities of how we can connect and interact with money. The final proposal includes three probes acting as conversation pieces, enabling a discussion regarding the removing of cash.

The title of this essay is "What are the effects of a cashless society on VAT evasion –A study on Denmark, Finland & Sweden". Due to an increasingly digitalized world there will be different effects on the economy. We are getting closer to a cashless society every day, but we do not know the consequences that this will have. VAT evasion has long been a problem and has been easy to go through with, due to all the payments made with cash. It would be interesting to see if there is going to be a change in VAT evasion now as we go towards a cashless society. The aim of the study was therefore to answer the question: what are the effects of a cashless society on VAT evasion. To answer this question we focused on collecting data from three Scandinavian countries: Denmark, Finland and Sweden. Many articles were read on the subject before interesting data was collected to be analyzed. The data, mostly gathered from the European Central Bank, included the VATgap, number of payment terminals, number of ATMs, percentage of total payments made with cards, GDP and the Consumer Price Index for each of the three chosen countries. In the theoretical framework the theory around VAT is presented as well as a short discussion about the underlying factors on VAT evasion. There is also a section on how we have chosen to represent the cashless society and how this will be measured in the paper. In order with previous research the hypothesis of the study was formed to be that the VAT gap will decrease as we gotowards a cashless society. Multiple regressions were made on the data collected and the result analyzed. There was no significant relationship found between the VAT gap and any of the three explanatory variables. Instead the VAT gap seemed to be connected to what country that was studied. The coefficients of the variables seemed to indicate that there might be a positive relationship between the VAT gap divided by GDP and the number of payment terminals. The reason for this relationship was discussed to possibly be blamed on the fact that card usage increases the total transactions due to the speed and simplicity of card payments. In order to make the results more reliable it was suggested that the study would be enlarged to include more countries and specifically countries that are less digitalized and perceived to be more corrupt.

Titel: Hur påverkar kontantlösa banker relationen till kunderna? Nivå: C-uppsats i ämnet företagsekonomi Författare: Sofia Ågren och Nanette Brorén Handledare: Per-Arne Wikström Datum: Juni 2013   Syfte: Syftet är att belysa hur förändringen med bankernas kontanthantering i Sverige påverkar relationen med deras kunder med anseende på kundernas syn till de nya bankkanalerna.   Metod: Denna uppsats har genomförts med en kvalitativ metodansats, detta på grund av att vi ville få en djupare förklaring och förståelse till det fenomen som vi studerade. Vi valde att utföra sju intervjuer med personer på sju olika bankkontor. För att samla information till empirin använde vi oss i denna studie av semi-strukturerade intervjuer, där frågorna som vi ställde till respondenterna var ganska öppna. Detta valde vi eftersom att vi ville att respondenterna skulle få mer rum för att fritt kunna framföra det som de ville ha sagt, att vi då inte skulle styra dem särskilt mycket i deras svar. Men samtidigt ville vi ha stöd och hjälp av riktlinjerna i en intervjuguide, detta för att vara säkra på att få med det som vi ville ta upp i denna studie.   Resultat & slutsats: Bankkontoren som vi besökte har undersökt vad kunderna vill ha genom olika kundundersökningar. Via dessa undersökningar har de sedan kunnat se ett mönster från kunderna, bland annat att efterfrågan på kontanter minskar och efterfrågan på personlig rådgivning ökar. Vilket gör att bankerna har anpassat sig efter kundernas behov genom att ta bort kontanthanteringen över disk och frigjort tid till de privata rådgivningarna. Relationsmarknadsföringen är viktigt för att kunna bygga en långsiktig relation mellan kunden och banken, kärnan inom relationsmarknadsföringen är själva relationen. För att bevara och skapa förtroendet hos kunder är det viktigt att medarbetarna på bankkontoren lyssnar på sina kunder. Detta för att de sedan på ett bra sätt ska kunna hitta den bästa lösningen för var och en av kunderna utifrån deras behov. Bankerna som vi besökte hade tagit bort kontanthanteringen över disk och ingen av dessa banker har tappat många kunder på grund av det. Att det har gått så pass bra kan bero på att bankerna i ett tidigt stadium berättade för sina kunder att förändringen skulle ske och gav kunderna andra lösningar än kontanter.   Förslag till fortsatt forskning: I den fortsatta forskningen skulle det kunna göras en liknande studie som denna, men att den utgår från kundernas perspektiv istället. En annan intressant fortsatt forskning skulle vara att det inte bara studerade från kundernas perspektiv, utan från både kund- och bankperspektiv. Att dessa sedan kan jämföras för att undersöka om de anser att detta har påverkat relationen på olika sätt. Uppsatsens bidrag: Det bidrag som vi vill ge med denna studie är att ge en förklaring till hur en förändring i en verksamhet kan påverka dess relation med kunderna. Denna studie kan vara till nytta för olika bankkontor, där de då kan se hur andra har jobbat vid en sådan förändring och hur kunderna har reagerat.   Nyckelord: Kontantlöst samhälle, förtroende hos bank, bankernas relation till kunderna, kontanthantering, kontantlösa banker i Sverige, kundernas förtroende, förväntan, relationsmarknadsföring och kundrelationer. / Title: ”How does cashless banks affect the relationship with the customers?” Level: Final assignment for Bachelor Degree in Business Administration Author: Sofia Ågren and Nanette Brorén Supervisor: Per-Arne Wikström Date: June 2013   Aim: The purpose is to illustrate how the change in banks' cash management in Sweden affects the relationship with their customers with respect to customers’ views of the new banking channels.   Method: This paper has been carried out with a qualitative method, this because we wanted to get a deeper explanation and understanding of the phenomenon that we decides to study. We chose to perform seven interviews with persons in seven different bank offices. To collect the empirical data we used semi-structured interviews. We chose to use that kind of interview because we wanted the respondents to have more room to freely express what they wanted to say, that we would not control them as much in their response. But at the same time we wanted to have the support and help of the guidelines in an interview guide, this to be sure to get what we wanted to address in our study.   Result and Conclusions: The bank offices that we visited have checked what customers want through surveys. By these they have seen a pattern from the customers, the demand for cash has decreased and the demand for personal financial advice has increased. This means that the banks have adapted to customer needs by removing manual cash handling and freed up time to private consulting. Relationship marketing is important for building a long term relationship between the customer and the bank, the core of relationship marketing is the actual relationship. It is important that the employees at the bank offices are listening to their customers in order to maintain and create trust among them. This in order to be able to find the best solution for each customer based on their needs. The banks that we visited have removed the manual cash management and none of these banks have lost many customers. This could be due to that the banks in an early stage told their customers that the change would occur and that they gave the customers different solutions to cash. The banks made sure that the customers were informed well in advance before the change took place.   Suggestions for future research: A future research would be to undertake a similar study like this, but looking from the customer's perspective instead. Another interesting future research would be to not only study it from the customer's perspective, but from both the customers and banks perspective. This could be interesting because you then can compare these two groups to see if they feel that the change in cash handling has affected customers in different ways.   Contribution of the thesis: The paper contributes to provide an explanation of how a change in a business may affect its relationship with the customers. This study may be useful for different banks, where they then can see how others have worked with such a change and how customers have reacted.   Key words: Cashless society, confidence in the banking, banking relationship with customers, cash management, cashless bank in Sweden, customer confidence, expectation, relationship marketing and customer relationship.

This diploma thesis deals with the issue of legal regulation of cashless payment transactions in the Czech Republic, as well as on European and international level. Furthermore, it focuses on the legal regime of payment accounts in the light of the amended Payment System Act No. 284/2009 Coll. that was adopted as a transposition of the Directive 2014/92/EU of the European Parliament and of the Council on the comparability of fees related to payment accounts, payment account switching and access to payment accounts with basic features. The aim of this thesis is to analyze and describe the current legal regime, including its critical evaluation and to outline the possible future development in the regulation of cashless payment transactions. The thesis is divided into three chapters. In the introduction, the author lays down the topic and the aim of the thesis and explains her motivation for writing a thesis from this area of law. The first chapter contains a theoretical introduction to the topic. The author explains what is a payment transaction, what forms can it take and who are the parties. In the second chapter, the author introduces the legal regulation of cashless payment transactions. In the subchapter dedicated to international payment transaction, the author explains how do the...

Yes / Digital payment methods (DPMs) are evolving fast but they are yet to be widely adopted particularly in the developing countries. An initial review of literature suggests that several studies have already been conducted on this topic for understanding antecedents of digital payments adoption. However, only a few studies have examined this emerging topic in the context of developing countries. The aim of this submission is to identify antecedents of consumer adoption and usage of digital payments methods. The results of this literature analysis suggest that constructs related to technology acceptance model (TAM) and unified theory of acceptance and use of technology (UTAUT) along with trust and risk are the most frequently examined constructs for determining consumer’s behavioural intention to use and usage of DPMs. The findings from this work can help researchers selecting factors for inclusion in the future empirical works on this topic.

With non-cash transactions on the rise and the debate about the future cashless society is raging, cash is still being used around the world with varying degrees. This thesis studies the behavioral determinants of consumers with regard to cash usage. The current research have found several determinants of consumer behavior and this study aims at combining the existing knowledge into one model that might explain peoples’ payment medium behaviors. The method chosen in this thesis was to do a factor analysis in order to validate the hypothesized model. The obtained data-set was analyzed by using IBM SPSS Statistics, version 24.0.0.0. To start with the data was deemed to be suitable after checking the adequacy of our data set through a KMO and Bartlett’s test and further by looking at the MSA table where the variables score quite high indicating that the data is suitable. Secondly the results from the factor analysis indicated that there are eight components extracted with some components being uncorrelated but the majority of extracted components from the output being correlated. Finally we found that our theoretical model holds but we recommend further research to be conducted on how locations determine cash usage. Moreover, we noted that some components into the socio-demographic groups are uncorrelated and thus we would like to recommend further research into the statistical validity of the model. / Trots stadigt ökande andelen ickekontanta transaktioner kombinerat med den pågående debatten om det kontantlösa samhället så används fortfarande kontanter (i varieande utsträckning) runt om världen. Denna uppsats studerar beteendedeterminanter med hänsyn konsumenters val av olika betalningsmedel. Tidigare studier har hittat bevis för flera olika determinanter som påverkar konsumenters beteenden och denna uppsats syftar till att kombinera existerande determinanter till en modell som kan förklara konsumenters beteendemönster kring valet av olika betalningsmedier. Faktoranalys har varit den valda metoden för denna studie för att kunna validera den hypotiserad bettendemodellen. Det erhållna datasetet analyserades med hjälp av mjukvaran SPSS IBM SPSS Statistics, version 24.0.0.0. Till att börja med så ansågs datan vara passande efter lämplighetstest av det tillgängliggjorda datasetet och därefter kontrollera resultaten från KMO- och Barlettstesterna samt att undersöka resultaten från MSA-tabellen där flera variabler innehar höga värden vilket indikerade att datan var lämplig för vidare analys. Resultaten från faktoranalysen indikerar att vi erhöll totalt åtta komponenter där ett fåtal korrelerade men majoriteten av komponenterna var inte korrelerade. Till att börja med så fann vi att datan var lämplig för vidare analys. Därefter fick vi åtta extraherade komponenter vilka teoretiskt kunde härledas till vår modells hypotiserade determinanter. Till slut fann vi att vår teoretiska modell håller men vill rekommendera vidare forskning på hur specifika platser determinerar kontantanvändning. Dessutom så noterade vi att vissa komponeter inte korrelerar hos vissa sociodemografiska grupper och vi vill därför rekommendera vidare forskning för att bättre validera modellen statistiskt.

BARTAKOVIČOVÁ, Sylva. Questions of Economics Understanding of Primary School Students. Prague, 2014. Diploma thesis. UK, PedF. The aim of this thesis is to analyze the economic thinking of third grade students in primary school. On the basis of identified deficiencies, a set of ideas leading to more effective teaching is proposed. The theoretical section includes an examination of the state of economic thinking in primary school pupils in the Czech Republic and abroad. This explains the present form of financial education in the Czech Republic, and examines children's understanding, particularly in relation to constructivism. The practical section describes the preparation and implementation of qualitative research in the form of semi-structured individual interviews with pupils in their 3rd year, and 1st grade of primary school. In the conclusion, a set of ideas aimed to develop the financial thought processes of younger school students, supplement their knowledge, and strengthen their overall economic thinking, is proposed.

Electronic Payment Systems (EPS) are gaining popularity all over the world. An EPS consists of many component technologies which facilitate cashless payments for services. The focus of this thesis is on device associated technologies that an end customer uses to initiate an e-payment for a particular service via a Payment Service Provider (PSP). A technology solution in an EPS is developed by a Payment Solution Developer (PSD). The market between a PSP and a PSD is a B2B market. A PSD must understand and develop that combination of technology and service which will successfully diffuse. The success of a PSP therefore depends a lot on what a PSD develops. A theoretical framework to measure diffusion of e-payment technologies, services and their combinations in the B2B market was developed and empirically assessed in this thesis. Two concepts namely concept of breadth and concept of spread were defined. The concept of breadth and spread were applied to e-payment technologies, services and their combinations. The derived concepts namely technology breadth, service breadth, technology spread, service spread and technology-service combination spread were defined and measured. We then extended the concept of breadth to understand utilization of technologies and services within an EPS. Set theory was used to describe the framework. A sample of 45 EPS was compiled from various sources. This secondary data of EPS consisted of 8 technologies and 16 services. The 8 technologies are Interactive Voice Response (IVR), text messaging using Short Messaging Service (SMS), text messaging using Unstructured Supplementary Service Data (USSD), mobile internet using Wireless Application Protocol (WAP), mobile application, Near Field Communication (NFC), Personal Computer (PC) internet and smart card. The 16 services are retail shopping payment, banking, health payment, insurance payment, mobile bill payment, mobile recharge, money transfer, movie ticket booking, parking fee payment, restaurant payment, payment at sports/swimming club, toll payment, transportation payment, tuition fee payment, utilities payment, and vending machine payment. Three categories of PSPs namely core payment service providers (n=18), non-core payment service providers (n=12) and merchants (n=15) were identified from the 45 EPS. Binomial proportion test was used to verify the concepts of breadth and spread. Spearman correlation was used to find correlation between the concept of breadth and spread of technologies and services. The 45 EPS in the sample were then grouped under three sub groups based on the categories of their PSPs. Binomial tests were used within each sub group to understand the preferences of technologies, services and their combinations by each category. The results verified that certain e-payment technologies possess more breadth i.e., capability to deliver many e-payment services and certain e-payment services possess more breadth i.e., delivered by many e-payment technologies. A difference in diffusion i.e., spread of technologies, services and their combinations were observed. Details of these differences are discussed in this thesis for technologies, services and their combinations. A positive correlation was observed between the concept of breadth and spread. Specialization of technologies, services and their combinations within categories of PSPs were observed. Variations in utilization of technologies and services by EPS were observed.

This diploma thesis is focused on new trends in payment systems for digital content. In the introductory chapter are briefly described the current types of electronic payment systems. The next part of the thesis introduces a foreign research studies and compares their results with results of the questionnaire survey conducted within the frame of the thesis. The following chapters are devoted to Czech and foreign electronic payment systems, focusing on the sale of digital content, the general development of the Czech micropayment systems and comparison of functionalities of the payment systems in order to compose a summary of recommendations for selected individuals involved in the field of electronic commerce. Following parts of this thesis are focused on the identification of the main trends in charging for Czech and foreign media content and presentation of the results of the questionnaire survey. The core of the work is to identify the main problems of the development of electronic payment systems, the identification of new trends in the pricing of media content and the summary of recommendations for the selected entities in the area of electronic commerce according to the knowledge gained in the diploma thesis.