Актуальность темы «Цифровая трансформация бизнес–процессов по налоговому контролю на базе решений SAP» на примере компании ПАО «Аэрофлот» обусловлена активным развитием информационных технологий, позволяющих автоматизировать процесс налогового мониторинга и стремительного роста участников данного налогового режима, каждый из которых является представителем крупного бизнеса. Новизна используемой темы доказывается тем, что именно сейчас набирает обороты тренд на цифровизацию экономики в Российской Федерации. На данном этапе налоговый мониторинг в России носит экспериментальный характер и применяется только в отношении крупнейших налогоплательщиков, однако в будущем возможность вступления в режим налогового мониторинга может быть распространена и на средний бизнес. Налоговый контроль будет встроен во внутренние бизнес–процессы организаций и осуществляться незаметно для налогоплательщиков. / The relevance of the topic “Digital transformation of tax control business processes based on SAP solutions” based on the example of PJSC Aeroflot is due to the active development of information technologies that automate the process of tax monitoring and the rapid growth of participants in this tax regime, each of which is a representative of large business. The novelty of the topic used is proved by the fact that right now the trend for the digitalization of the economy in the Russian Federation is gaining momentum. At this stage, tax monitoring in Russia is experimental in nature and is applied only to the largest taxpayers, but in the future, the possibility of entering the tax monitoring regime may be extended to medium-sized businesses. Tax control will be built into the internal business processes of organizations and will be carried out unnoticed by taxpayers.

Date:    2nd June 2024 Level:    Master Thesis in Product- and Process Development, Advanced     level, 30 credits                                                                                  Institution:   School of Innovation, Design and Engineering, Mälardalens University Authors:   Farin Hasan & Soumik Karim Title:    Role of digitalization and digital capabilities to implement second-life business models for electric vehicle batteries Keywords:   Second-life EV batteries, Digitalization in circular economy, Industry 4.0 technologies, EV battery life cycle, Circular economy models, Battery recycling/repurposing Purpose:   The aim of this thesis study is to develop and evaluate a digitalization framework with the goal of improving the second life management of EV batteries.  Research questions:  “What type of Industry 4.0 technologies and digital capabilities are key for the implementation of second-life business models for EV batteries and how do they support ecosystem actors?”  , “How should ecosystem actors prepare and integrate these     technologies and capabilities to implement second-life business models for EV batteries? Methodology:   The study was conducted using an abductive research approach,   employing qualitative methods. The theoretical framework was developed through a systematic literature review of existing literature within the research scope. Data collection involved an  extensive literature review and archival study. Thematic analysis was applied to the data to identify patterns and themes, which were further analyzed to construct a framework.                                                     Conclusion:   The study concludes that integrating industry 4.0 technologies enhances the management and repurposing of EV batteries for second-life applications. These technologies enable effective monitoring, predictive maintenance, and secure data management, which supports ecosystem actors in developing sustainable and economically viable second-life business models.