There is an obstacle in the process of business model operationalization due to different perspectives between strategic- and business-view and the realizing designer’s and engineer’s view. While ideation and key patterns are designed from business-view, process designers and engineers are responsible for the implementation. This transition is complex and there are often iterations needed, although the services which are designed in different companies are often quite similar. Due to a lack of methodical assistance, cross-company scaling effects cannot be used and project efforts for realization of digital service-dominant business models remain high for each company. This article provides a concept for transforming generic service-dominant digital business models into conceptual process models including the involved resources. It covers various aspects of the business model and connects value proposition with required data, processes and resources. In this manner it can enable cross-company scaling effects for the conception of service-dominant digital business models.:1 Structured Abstract 2 Keywords 3 Author Details 4 Acknowledgements 5 Article Classification 6 Contents 6a Introduction 6b Methodological approach 6c Key insights 6d Discussion and conclusions 7 References / Ein Hindernis bei der Operationalisierung von Geschäftsmodellen sind die unterschiedlichen Perspektiven zwischen der strategischen und geschäftlichen Sichtweise und der Sichtweise der realisierenden Designer und Ingenieure. Während Geschäftsideen und Muster maßgeblich aus der Unternehmenssicht entworfen werden, sind Prozessdesigner und Ingenieure für die Umsetzung verantwortlich. Dieser Übergang ist komplex und oftmals mit vielen Iterationen verbunden, obwohl sich die entworfenen Dienstleistungen in verschiedenen Unternehmen ähneln. Aufgrund mangelnder methodischer Unterstützung können unternehmensübergreifende Skalierungseffekte nicht genutzt werden und der Projektaufwand für die Realisierung digitaler dienstleistungsdominierter Geschäftsmodelle bleibt für jedes Unternehmen hoch. Dieser Beitrag liefert ein Konzept zur Transformation von generischen dienstleistungsdominierten digitalen Geschäftsmodellen in konzeptionelle Prozessmodelle unter Einbeziehung der beteiligten Ressourcen. Es deckt verschiedene Aspekte des Geschäftsmodells ab und verbindet das Wertversprechen mit den erforderlichen Daten, Prozessen und Ressourcen. Auf diese Weise können unternehmensübergreifende Skalierungseffekte bei der Konzeption von dienstleistungsdominierten digitalen Geschäftsmodellen realisiert werden.:1 Structured Abstract 2 Keywords 3 Author Details 4 Acknowledgements 5 Article Classification 6 Contents 6a Introduction 6b Methodological approach 6c Key insights 6d Discussion and conclusions 7 References

El presente trabajo de investigación, realizado en la condición de pandemia COVID-19, tiene como objetivo analizar el interés del mercado peruano por una plataforma virtual que contacte a usuarios en búsqueda de servicios digitales con personas que trabajen en la modalidad freelance a cambio de un pago justo acordado entre las partes como proceso de negociación entre las mismas. La idea que se desea cumplir es la de beneficiar a las personas afectadas por la crisis económica brindándoles un portal en el que se les facilite conseguir empleo mediante un proceso seguro. Las acciones más relevantes que se consideraron para la realización del objetivo son la generación de la propuesta de valor de la marca, la experimentación de aceptación de esta por parte del público objetivo, las entrevistas a expertos y usuarios para la validación de cuadrantes del Business Model Canvas, la generación de experimentos para analizar la intención de compra según el interés por la propuesta de valor y el desarrollo del plan financiero. De las cuáles los resultados obtenidos fueron una aceptación de 110 personas en las primeras 3 semanas de anuncio a través de las plataformas Facebook, Tik Tok e Instagram. En el aspecto financiero, se obtuvo un COK del 20.82% y un WACC del 20.82%. Se proyecta una venta de 105,964 PEN en el primer año, de 132,137 PEN el segundo y 162,396 PEN en el tercer año. Así mismo un TIR de 113% y un Payback de 1.01. / The present research work, carried out in the condition of COVID-19 pandemic, aims to analyze the interest of the Peruvian market for a virtual platform that contacts users in search of digital services with people who work in the freelance modality in exchange for a fair payment agreed between the parties as a process of negotiation between them. The idea to be fulfilled is to benefit the people affected by the economic crisis by providing them with a portal in which it is easier for them to find employment through a secure process. The most relevant actions that were considered for the realization of the objective are the generation of the value proposition of the brand, the experimentation of acceptance of this by the target audience, the interviews with experts and users for the validation of the Business Model quadrants. Canvas, the generation of experiments to analyze the purchase intention according to the interest in the value proposition and the development of the financial plan. Of which the results obtained were an acceptance of 110 people in the first 3 weeks of the announcement through the Facebook, Tik Tok and Instagram platforms. In the financial aspect, a COK of 20.82% and a WACC of 20.82% were obtained. A sale of 105,964 PEN is projected in the first year, 132,137 PEN the second and 162,396 PEN in the third year. Likewise, an IRR of 113% and a Payback of 1.01. / Trabajo de investigación

Purpose: The purpose of this study was to identify perceived shortcomings in the process of building permits in municipality of Enköping from former customers’ perspective. The study also looked at if the content of the legislation made it difficult for the municipality to improve the process. Based on the identified shortcomings of the process a number of concrete improvement suggestions are presented that the municipality can use in future work to reach more satisfied customers and a more efficient process. Methods: To identify the perceived shortcomings a digital survey was sent to former customers in which they were asked about their experience and what could have made it better. Furthermore, an interview was made with the head of the building permits department to get an additional perspective on how the process works and what shortcomings are already known. The interview also helped to get the opinion of the municipality about the content of the legislation and if it makes their work easier or harder. Results: The results of the survey showed that five main areas were experienced as negative or difficult; the time-limit, the application documentation, the interpretation of the legislation, the fees and the ways to contact the department. The suggested improvements regarded an update of the information on the website, an increased efficiency in the channels of communication and a larger accessibility, structured work on consensus in interpretations of legislation and an increase of the digital services. Conclusions: The way to a more effective building permit process is not simple and many different factors can affect a costumer’s experience. By providing easy accessible and easy understandable information as well as digital services for the customers the time-limit of the process decreases. By creating a common interpretation of legislation between co-workers within the department and good ways for the costumer to communicate with the municipality many misunderstandings and a lot of frustration and potential delays can be avoided.

Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. To predict whether the multilateral reform effort will be successful, it is important to examine the nature of the multilateral negotiating process itself, because every negotiation is shaped by its context.  But this context is not static—rather, the nature of tax multilateralism varies depending on certain global conditions. Sometimes, it is a hierarchical process, dominated by powerful countries operating in a closed-club of developed states spearheading the effort, while weaker countries must tag along and accept the eventual outcome. Alternatively, multilateralism may be egalitarian and inclusive, with many countries—strong and weak alike—contributing to the debate, accepting tradeoffs, and endorsing the outcome. In this thesis, I demonstrate that the nature of tax multilateralism has changed from the former model to the latter by comparing the negotiation of the OECD Model Tax Conventions with the Pillars Negotiation. I begin by identifying several factors that influence the nature of tax multilateralism: first, the distribution of global power among states; and second, the level of integration of the global economy. In an international system where power is concentrated in a few states, and the international economy is fragmented (i.e., the conditions of the 20th Century), multilateralism tends to be hierarchical and exclusive. However, when power is diffused and the global economy is integrated, (the conditions of the 21st Century), then multilateralism is egalitarian and inclusive. In such a context, international tax issues—like base erosion and profit-shifting—are so vast and complex that no state, acting alone or in a small group, could deal with them. The thesis thus concludes that the nature of tax multilateralism has changed, because in modern negotiations, powerful states are both less capable of dominating other states in the negotiating process and are highly dependent on a successful outcome that creates global consensus.

En el presente trabajo se ha desarrollado un proyecto de negocio que lleva por nombre “Face Soccer”, con el cual se busca poder ayudar a pequeñas, medianas o grandes escuelas de fútbol en las gestiones de sus negocios, facilitando sus operaciones con la ayuda de un software. Es importante mencionar que, se propusieron y desarrollaron diversas hipótesis, las cuales por medio de experimentos ayudaron a validar el modelo de negocio. Asimismo, se desarrolló un plan de concierge para de esta manera poder tener conocimiento de la respuesta del público objetivo con nuestro servicio. Finalmente, el presente trabajo abarca planes financieros para los próximos tres años para todas las áreas de la empresa, buscando de esta manera que el proyecto sea sostenible y de desarrollo en un mediano y largo plazo. Además, con la finalidad de lograr determinar si nuestro proyecto genera valor, se han tomado en cuenta los diversos factores que aquejan actualmente la realidad. / In the present work, a business project called “Face Soccer” has been developed, with which it is sought to help small, medium or large soccer schools in the management of their businesses, facilitating their operations with the help of a software. It is important to mention that various hypotheses were proposed and developed, which through experiments helped to validate the business model. Likewise, a concierge plan was developed in order to be able to know the response of the target audience with our service. Finally, this work covers financial plans for the next three years for all areas of the company, seeking in this way that the project is sustainable and developmental in the medium and long term. In addition, in order to determine if our project generates value, the various factors that currently affect reality have been taken into account. / Trabajo de investigación

El presente proyecto se basa en la creación de una página web en medio de la coyuntura actual de emergencia sanitaria mundial por el virus COVID-19, esta situación ha ocasionado que muchas organizaciones han optado por la adaptación al modo de trabajo debido a la situación coyuntural actual cambiando su modo de operar e implementación de protocolos. Por ello, presentamos la idea de implementar Tinku, una página web en donde las personas puedan adquirir los servicios para la realización de su matrimonio en línea. El público objetivo que se escogió fueron parejas entre 20 y 45 años, pues son el segmento que estarían siendo golpeados por la situación actual y se quiere brindar una solución a estas personas para poder realizar su evento de la manera más segura y cumpliendo protocolos de seguridad. Esta página, contará con medios para la valoración y visualización de ejemplos de los servicios que se ofrecerán, también las personas podrán hacer el pago y registrar las fechas con los proveedores. Asimismo, se realizó un concierge, en donde pudimos realizar experimentos y estos muestran un aumento en las intenciones de compra y seguirán aumentando, gracias al aumento de seguidores en la página de Facebook, por lo que la tasa de alcance y la intención de compra van en aumento. También Es importante ofrecer una tasa atractiva para los inversionistas (COK) en el plan financiero. Asimismo, plantear los argumentos necesarios que hacen viable el negocio para su inversión, sustentados numéricamente y lo más atinado a la realidad. / This project is based on the creation of a web page in the midst of the current global health emergency caused by the COVID-19 virus, this situation has caused many businesses. Many organizations have chosen to adapt their way of working due to the current situation by changing their way of operating and implementing protocols. Therefore, we presented the idea of implementing Tinku, a website where people can purchase services for the realization of their marriage online. The target audience chosen were couples between 20 and 45 years old, as they are the segment that would be hit by the current situation and we want to provide a solution to these people to make their event in the safest way and complying with security protocols. This page will have means for the valuation and visualization of examples of the services that will be offered, also people will be able to make the payment and register the dates with the suppliers. Also, a concierge was conducted, where we were able to conduct experiments and these show an increase in purchase intentions and will continue to increase, thanks to the increase of followers on the Facebook page, so the rate of reach and purchase intention are increasing. It is also important to offer an attractive rate for investors (COK) in the financial plan. It is also important to present the necessary arguments that make the business viable for investment, supported numerically and as close to reality as possible. / Trabajo de investigación

Allt fler samhällstjänster digitaliseras och människor måste anpassas efter samhällets digitala utveckling. Detta är en fallstudie där syftet är att undersöka hur verksamheten Skånetrafiken arbetar för att motverka digitalt utanförskap, samtidigt ge ökad förståelse för begreppet digitalt utanförskap. Teorin som använts i denna studie hämtades från litteratur inom digitalt utanförskap. Den bygger på forskaren Jan Van Dijks forskning om digitalt utanförskap, där teorin syftar till att förklara de olika nivåerna i digitalt utanförskap. Undersökningen bygger på en kvalitativ intervjustudie där fem intervjuer har utförts med anställda från Skånetrafiken. Utifrån detta har flera faktorer identifierats i Skånetrafikens arbetssätt som främjar digital inkludering. Vidare har ett teoretiskt bidrag utvecklats fram för hur organisationer bör arbeta för att motverka digitalt utanförskap. Det teoretiska bidraget är ett resultat framtaget utifrån det konceptuella ramverket och studien om Skånetrafiken. / More and more community services are being digitized and people must adapt to society's digital development. This is a case study in purpose to investigate how Skånetrafiken works to counter digital exclusion, while at the same time trying to increase understanding of the concept digital exclusion. The theory used in this study was derived from literature on digital exclusion. It is based on Jan Van Dijk's research on digital exclusion, where the theory aims to explain the different levels of digital exclusion. The case is based on a qualitative interview study where five interviews have been conducted with employees from Skånetrafiken. Based on this, several factors have been identified in Skånetrafiken's working methods that promote digital inclusion. Furthermore, a theoretical contribution has been developed for how organizations should work to counter digital exclusion. The theoretical contribution is a result derived from the conceptual framework and the study of Skånetrafiken.

This study aims to discover how self-supported elderly in Finland experience the move towards a digital society and how this change affects their daily lives. As the proportion of the elderly compared to younger generations changes, so does the need for digital services catering to this population group. At the same time, society is digitalising at an accelerated pace, and this growing populace will face a very different society than the one they grew up in. Conducting 11 personal interviews in Tampere, Finland, and phone interviews around Finland, this study presents the elderly in a more nuanced and personal light. Modified Van Kaam analysis brings a comprehensive picture of the emotions and experiences surrounding digitalisation. This study showed that the elderly in the study are managing the use of digital services but were concerned about the skills and coping of others. Lifelong learning is discussed in connection with the results, as is the need for unlearning old habits. Results show that society’s shift into remote healthcare access and limited on-location services cause the elderly concern and uncertainty, decreasing their quality of life. The elderly want to live high-quality life and have an active role in society. This study showed the elderly as quality conscious populace with digital solutions. The inclusivity of the services is essential as the digital society cannot be wholly avoided in modern life. As the study sample is limited to a broad scope, the study’s results guide future research towards more focused research.

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This paper reviews the responsibilities and liability of online marketplaces within the Digital Services Act (DSA) framework. The DSA, proposed by the European Union, represents a comprehensive legislative initiative to regulate digital platforms and intermediaries, with a particular emphasis on online marketplaces. Specifically, the focus of this paper is on the obligations imposed on online marketplaces, shedding light on the regulatory landscape governing their conduct and responsibilities. This paper aims to examine the implications of the extended responsibilities of online marketplaces under the DSA. The analysis explores potential changes in their levels of responsibility, obligations, and measures for handling user-generated content. Through this, the aim is to contribute to the debate on regulating digital platforms, shedding light on key aspects of online marketplace responsibilities. This is performed using a critical policy analysis methodology, examining the legal content of the DSA regulation, and analysing the practical consequences of its implementation, with a special focus on how the DSA ensures a responsible and sustainable retail environment and what the increased requirements mean for online marketplaces in practice.