Outsourcing attracted much attention in 1989 when Kodak outsourced its data center operation to IBM (International Business Machines Corp.). Nowadays, this strategy has become more popular. At the beginning of this century, the ASP (Application Service Provider) model was considered one of the typical solutions of Internet-based IT (Information Technology) outsourcing. Although this model has been transformed and renamed (e.g. SaaS - Software as a Service), the principle concept of providing IT service through the Internet or wide area network is still there. This study attempts to explore the determinants of customer perception of Internet-based IT outsourcing by obtaining a comprehensive understanding of the ASP model. The research dimensions not only include factors affecting users' perception of service quality but also ASP business position (i.e. the firm origin of ASP and its provider type) and services utilized by the customers. Through the study of firm history, two important theoretical themes of this research - path-dependence and Ansoff's product/ market growth matrix - are taken account of in exploring the influence of the determinants. Web-based questionnaire survey research is conducted together with a documentation study to collect data. Targeting the customers of the top 50 ASPs selected by ASPnews.com during the period 2001-2004, the researcher contacted 597 potential respondents, and 196 responses were returned. The valid sample consisted of 175 responses, and 124 of them not only provided full information for satisfaction evaluation but also the information for tracking their ASP vendors' business position. The GLM (General Linear Model) and the Pearson correlation coefficient were the major statistical approaches used to evaluate the survey data for developing a structural model. The research findings indicated that the factors associated with service competitiveness, such as capability and performance, reliability and trustworthiness, affordability, integration and customization, have positive effects on customer perceived satisfaction; whereas lock-in has a negative effect. More specifically, the origin of the ASP firm has a direct effect on capacity and performance, and also directly influences the use of IT adoption services. Based on this finding, a descriptive analysis and qualitative research shows that two mechanisms for path-dependence - existing expertise and perceived expertise - can affect the satisfaction level of capacity and performance of ASP services. On the other hand, provider type has a direct effect on affordability and also directly influences the use of facility supporting services. On this basis, another two mechanisms for path-dependence - transaction cost and standardization - can indirectly impact customer's perception of this business model via affordability. In addition to those major findings, some other determinants (e.g. software applications, brand of applications, and intensity of service used) were also identified in this study. The study result can be used for theoretical understanding about the determinants of ASP customer's perception. It not only indicates a new perspective to enhance the current body of research on this topic, but can also be more broadly applied to any fast-growth firm, rapid-change business, or technology intensive industry. Acknowledgements I would like to sincerely thank the following people for their contribution to this research project. Dr. Scott Koslow, my chief supervisor, for his continued encouragement, patience and guidance to ensure the completion of this project. His speciality in statistics has provided appropriate and valuable guidance in the data analysis for my research. Dr. Steven Lim, my second supervisor, for his advice, coherence, and support over the years. I also appreciate his constructive comments on my drafts and the shaping of my research. Dr. Bob McQueen and Dr. Jim Corner, for their assistance and advice in the early stages of my study. My parents, Yu-Ho and Lee-Chiung Liang, and my brother Ken, my sisters Annie, Eva, and Nancy, my brothers-in-law, J.C. and Chen, and Alice, my sister-in-law, for their emotional support throughout the length of my study. I also thank Bessie, my best friend for her assistance in data collection and her loving support, as well as Ted, Kevin, Mark, Frank, and Shirley, my study mates for their encouragement and friendship. Special thanks goes to Dr. Kuang-Ya Wang, the principal of Yu Da High School of Commerce and Home Economics, Taiwan, and also to the staff over there for their concern and assistance in data collection. Most importantly, my heartfelt appreciation goes to Warren, my husband. I am deeply grateful to him for his understanding, patience, and practical help. Without his enduring support I could not have done this study. Finally, my thanks and gratitude goes to those people who patiently answered my survey questionnaire as their kind assistance made it possible to complete this research.

Bakgrund: I Sverige har 76 % av befolkningen innehav i fonder och den totala fondförmögenheten uppgår till 1 925 miljarder. Kapitalvinstskatten ligger på 30 % och utlöses endast vid en realisation av vinsten. Många svenskar undviker gärna att aktivera denna skatteeffekt och blir därmed inlåsta i sina fonder. Syfte: Syftet med denna uppsats är att utifrån intervjuer med privata fondsparare och aktörer inom branschen förklara hur kapitalvinstskatten påverkar privatpersoners resonerande och agerande. Detta beteende kommer sedan att analyseras utifrån befintliga teorier inom beteendeekonomi. Metod: För att nå studiens syfte har vi använt oss av en abduktiv metod. Det empiriska materialet har samlats in med hjälp av semistrukturerade intervjuer. Totalt har vi intervjuat 10 fondsparare och 6 personer inom branschen. Materialet från intervjuerna har sedan förklarats med hjälp av de teorier vi valt ut. Slutsats: I vår studie har vi kommit fram till att inlåsningseffekten varierar beroende på fondspararens ålder. Den yngre gruppen ställde sig mer likgiltig inför kapitalvinstskatten, med anledning av en kort placeringshorisont. Den äldre gruppen hade en mer ospecificerad placeringshorisont och baserade sina investeringsbeslut utefter skattekonsekvensen. Kapitalvinstskatten hade då en bromsande effekt, eftersom det skulle minska den totala förmögenheten. / Background: In Sweden 76 % of the population has savings in mutual funds, with a combined wealth of 1 925 billion SEK. The tax on capital gains is 30 % and is activated when the profit is realized. Many Swedes avoid triggering this tax effect and is therefore locked-in in their mutual funds. Purpose The purpose of this study is, from interviews with private fund investors and industry players, to explain how the capital gains tax affects individuals’ reasoning and actions. This behavior will then be analyzed in terms of existing theories in the field. Method: We have used an abductive method to achieve the purpose of this study. The empirical material has been collected through semi-structured interviews.  We have conducted 10 interviews with private fund investors and 6 people in the fund industry. The material from the interviews was then explained by means of the theories we have selected. Conclusion: In our study we came to the conclusion that the lock-in effect varies depending on the fund savers age. The younger group was more indifferent to the capital gains tax, due to a shorter investment horizon. The older group had a more unspecified investment horizon and based their investment decisions along the tax consequence. Capital gains tax then had a braking effect, as it would reduce the total wealth.

我國在民國102年復徵證券交易所得稅，其本質屬於資本利得稅，本文欲探究資本利得稅對資產選擇之影響，再進一步將閉鎖效果納入資產選擇模型，討論課稅實現原則下，資本利得稅的稅率對資產選擇的影響。 本文假設兩項資產，分別為無風險性資產與風險性資產，發現在資本利得稅、資本損失可完全扣抵的情況下，政府擔任分散風險的角色，財富的風險性下跌，代表性個人增加風險性資產持有份額。納入閉鎖效果討論課徵資本利得稅下的資產選擇，設立兩期模型，代表性個人分配財富於無風險資產與風險性資產。若要代表性個人在第二期轉換投資組合，則代表性個人將要求新投資組合之報酬高於原資產之報酬加上處分原資產所產生之資本利得稅，而代表性個人可透過改變風險性資產持有比例調整新資產組合之報酬。研究發現，新投資組合的風險性資產持有比例受到原資產之資本利得稅率影響，原資產的稅率越高，則新投資組合的風險性資產持有比例越大，主因稅率越高，閉鎖效果的強度越強，因此若代表性個人要轉換資產的話，可透過增加風險性資產持有比例來增加新投資組合的預期報酬，亦表示代表性個人之風險承擔意願增加。

Background: In the era of emerging technology and services new constructions of value exchanges are made. The continuous value trade is a vital part of the service ecosystem with stakeholders ranging from platforms to the planet on a larger scale. Product service systems (PSS) emphasize the use of the product rather than just the sale, when combining products and services. PSS also focuses on the proliferation of the product which makes it a sustainable practice as fewer new machines are needed. The business models of PSS are linked to the strategies of oligopoly firms, where differentiation yields competitive advantages Purpose: The thesis aims to analyze the conditions for introducing services to products based on the opinions of decision-makers in the construction industry. Methods: In the study, semi-structured interviews with the customers of the construction equipment firms were carried out. The method aimed to identify recurring themes to generate results that are stronger when combined than the individual answers. Results: The candidates perceived value in adding services to products concerning accessibility and versatility. Since the industry is changing, the candidates highlighted the need to adapt and saw services aiding the transition. Services and digitization could potentially increase the attractiveness of firms, both the companies and their customers. For the candidates to use the service it would need to provide values that include: Flexibility, Accessibility, Differentiation, Communication, Relations, Sustainability, Visualization, Documentation, and Adaptability Conclusions: PSS expands upon the usability of products, and using services to differentiate from competitors can lock in customers. However, as there are many services available, communication of these becomes crucial to maximize the utilization of the competitive advantage that the service aims to provide. / Bakgrund: I en era av framväxande teknologi och tjänster skapas nya konstruktioner av värdeutbyten. Det kontinuerliga värdeutbytet är en viktig del av tjänstekosystemet med intressenter som sträcker sig från plattformar till planeten i stort. Produkttjänstesystem (PSS) betonar användningen av produkten snarare än bara försäljningen när man kombinerar produkter och tjänster. PSS fokuserar också på produktens spridning vilket gör det till en hållbar praxis då färre nya maskiner behövs. PSS affärsmodeller är kopplade till strategierna hos oligopol företag, där differentiering ger konkurrensfördelar Syfte: Studien syftar till att analysera förutsättningarna för att introducera tjänster till produkter baserat på åsikter från beslutsfattare inom byggbranschen. Metod: I studien genomfördes semi-strukturerade intervjuer med kunder till företag som tillhandahåller byggutrustning. Metoden syftade till att identifiera återkommande teman för att generera resultat som är tydligare när de kombineras än de individuella svaren. Resultat: Kandidaterna visade ett upplevt värde i att lägga till tjänster till pro-dukter när det gäller tillgänglighet och mångsidighet. Eftersom branschen förändras betonade kandidaterna behovet av att anpassa sig och såg tjänster som en hjälp I den tekniska övergången. Tjänster och digitalisering skulle potentiellt kunna öka attraktiviteten för företagen, både för företagen själva och deras kunder. För att kandidaterna ska använda tjänsten skulle den behöva tillhandahålla värden som inkluderar: Flexibilitet, Tillgänglighet, Differentiering, Kommunikation, Relationer, Hållbarhet, Visualisering, Dokumentation och Anpassningsförmåga. Slutsatser: PSS utökar användbarheten hos produkter, och att använda tjänster för att differentiera sig från konkurrenter kan få kunderna att stanna kvar. Dock, eftersom det finns så många tjänster tillgängliga, blir kommunikationen av dessa avgörande för att maximera utnyttjandet av den konkurrensfördel som tjänsten syftar till att skapa

Bakgrund: I Sverige finns det ett stort intresse för privat fondsparande. De svenska storbankerna erbjuder ett flertal fonder och utgör den huvudsakliga andelen av den svenska fondmarknaden. Fondförvaltares mål med en aktiv fond är att generera en högre avkastning jämfört med dess jämförelseindex, men tidigare forskning har visat att de svenska storbankernas aktiva fonder sällan presterar bättre än jämförelseindex. Syfte: Syftet med den här studien är att undersöka varför privatpersoner behåller fondinnehav i de svenska storbankernas aktiva fonder trots att tidigare studier visar att dessa fonder ofta har högre avgifter, men inte bättre avkastning jämfört med exempelvis indexfonder. Metod: Hypotesprövning har tillämpats med en kvantitativ ansats deriverad utifrån befintlig teori. Empiriska primärdata har samlats in med en fysisk enkätundersökning som 174 studenter vid Linköpings universitet har besvarat. I denna studie har ett icke-sannolikhetsurval med ett bekvämlighetsurval tillämpats. Bivariat och multivariat analys av studiens empiriska data har genomförts med logistisk regressionsanalys. Resultat: Nollhypotesen förkastas för den oberoende variabeln byteskostnader (p <0,1). För de oberoende variablerna finansiell kunskap och familjär-bias förkastas nollhypotesen tills vidare (p <0,1). Resultatet av beta-koefficientens riktning är negativ för byteskostnader avseende avgifter och andra finansiella kostnader, men positiv för relationskostnader, finansiell subjektiv och objektiv kunskap samt familjär-bias. Slutsats: De oberoende variabler som kan förklara varför privatpersoner i studiens urval behåller fondinnehav i de svenska storbankernas aktiva fonder är byteskostnader, finansiell kunskap och familjär-bias. Studiens resultat genererar ett kunskapsbidrag som kan öka kundrörligheten på fondmarknaden. / Background: In Sweden, there is a great interest in private fund savings. The major banks in Sweden offer several funds and constitute the majority of the Swedish fund market. Fund managers' goal with an active fund is to generate a higher return compared to its benchmark index, but previous research has shown that active funds rarely outperform the benchmark index. Purpose: The purpose of this study is to investigate why individuals retain fund holdings in the Swedish major banks’ active funds, although previous studies show that these funds often have higher fees, but not better returns than for example index funds. Methodology: Hypothesis testing has been applied with a quantitative approach derived from existing theory. Empirical primary data has been collected with a physical survey answered by 174 students at Linköping University. In this study, a non-probability sample with a convenience sample has been used. Bivariate and multivariate analysis of the study's empirical data was conducted with logistic regression analysis. Results: The null hypothesis is rejected for the independent variable switching costs (p <0.1). For the independent variables financial knowledge and familiarity bias, the null hypothesis is rejected for the time being (p <0.1). The result of the beta coefficient's direction is negative for switching costs regarding fees and other financial costs, but positive for relationship costs, financial subjective and objective knowledge, and familiarity bias. Conclusions: The independent variables, which might explain why private individuals in this study's sample retain fund holdings in the Swedish major banks' active funds, are switching costs, financial knowledge, and familiarity bias. The results of this study generate a knowledge contribution which might increase customer mobility in the fund market.

Majoriteten av jordens befolkning har profiler på något av den handfull av sociala nätverk som dominerar Internet. Samtidigt som dessa tjänster växer i dominans och användarantal upplevs det ofta att användarupplevelsen blir allt sämre. Kritik har bland annat riktats mot hur de låter desinformation spridas och hur de monetäriserar användardata för att sälja målstyrd reklam. Enshittification är ett fenomen som definierades av techjournalisten och -kritikern Cory Doctorow för att beskriva hur dessa plattformar aktivt gör upplevelsen sämre för användarna. Enshittification gör gällande att användare stannar på plattformar som exploaterar dem på grund av höga omställningskostnader, såväl ekonomiska som sociala, trots en uppenbar försämring av den digitala miljön. Forskningsarbetet som presenteras här är en teoriutvecklande kritisk studie av enshittification och hur det manifesteras inom sociala medieplattformar. Studiens syfte är att grunda fenomenet och etablera en dialog kring enshittification i en IS-kontext. Den erbjuder insikter i enshittifications underliggande orsaker och dess konsekvenser för användarna, men även i hur man kan motverka fenomenet. Studien argumenterar även för att kritisk teori behövs inom IS för att kunna analysera sådana här fenomen och relaterade sociala aspekter inom informationsteknik. / A majority of the world’s population today resides on social media. At the same time a small group of platforms dominate the social media landscape. While these services have experienced great growth both in terms of registered users and market dominance, they’ve also been heavily criticized for the way the user experience seems to have deteriorated over time, particularly in respect to how disinformation is spreading throughout the networks and the way these services monetize their users’ personal data. Enshittification is a phenomenon, coined by the tech journalist and -critic Cory Doctorow, that describes the way these platforms actively work to make the user experience worse. The phenomenon asserts that people will keep using services that exploit them due to high switching costs—of either personal or economic nature, or both—even though the user experience deteriorates. This study offers a grounding theory of enshittification as a phenomenon, along with a critical perspective of its manifestation in social networks. Its purpose is to create a definition of the phenomenon and to establish a dialogue within the research field of information systems. The study also offers greater insight into the underpinnings of enshittification and its consequences for the end users, along with a critical reflection over possible mitigation strategies. It also argues that critical theory is needed in the field of IS research in order to be able to analyze phenomenons like enshittification and similar social aspects that manifest themselves within information technology.