The study aims to examine the current phenomena where consumers in Sweden increasingly choose mobile payment services as a payment method instead of using cash or credit cards. The study wants to answer the question “how does the increasing use of mobile payment services affect the consumer/user’s consumption and why do we choose the software as a payment method?” The study explains the main functions and characteristics of the top four mobile payment services in Sweden, but applies a case study on the most popular mobile payment service: Swish. The characteristics and functions that is examined is therefore delimited to Swish; but the linkages drawn from the why the consumer use mobile payment services, to a consumer’s consumption choices can of course generally apply to several mobile payment services.The study is divided into parts and chapters to increase reading comprehension, understanding of structure and fast identification of relevant and needed information.

The topic of information transparency is becoming increasingly important in the online B2C (business-to-consumer) clothing industry. While both information transparency and perceived brand credibility are already known to be important for the firm, research shows that it is challenging to understand how information transparency influences brand credibility. It is because of the rapid growth of the online clothing and fashion industry that the significance of this research is rooted. Therefore, this paper set out to explore the influence of information transparency on perceived brand credibility in the online B2C clothing industry by performing a qualitative analysis. Furthermore, this research takes inspiration from existing literature that was conducted on information transparency. This research applies the same dimensions of information transparency from the existing literature by Zhou, et al., (2018) – namely product, vendor, and transaction transparency –  to act as a framework for this research and understand how they act to influence the perceptions of brand credibility. Three brand credibility dimensions put forth by Keller (2013) – perceived expertise, trustworthiness, and likeability – were used to understand what brand credibility entails. It was found that product transparency and vendor transparency influence perceptions of brand credibility through the dimensions of trustworthiness and likeability, while transaction transparency influences perceptions of brand credibility through all dimensions of brand credibility as specified by Keller, (2013).

While varies of supply chains are working on moving products towardsthe end consumers, there is also an increasing amount of productsbeing sent back. This has meant an increasing importance of the returnmanagement process. As many businesses have realized that the returnprocess has little connection with their core value, the idea ofoutsourcing return management crossed the mind of many companies.Third-party logistics (3PL) provider have also sensed the opportunityand begun to explore the possibility of providing such services forcompanies in need.

The first chapter covers the basics of the Internet as well as the strenghts and weaknesses of online shopping and data collection. The second chapter describes the decision-making process of the consumer along with possibilities of communications with customers and the differences between the bricks-and-mortar and the online customers. The third chapter provides research and results evaluation methods. The fourth chapter describes the selected search portals that help customers with the choice where to shop. The last chapter is devoted to the results of quantitative and qualitative research together with the recommendation of elements that an online store should include.

Abstract  Purpose:  The purpose of the research was to define Product-Service-System (PSS) and Product-as-a- Service (PaaS), identify the challenges and match mitigations with them when closing the supply chain from a B2C retailer’s perspective. The following three research questions were defined:  RQ1: How are Product-Service-System and Product-as-a-Service defined and related to the environmental sustainability context?  RQ2: What are the challenges that B2C-retailers with a Product-as-a-Service model encounter in regard to closing their supply chain loop?  RQ3: How can the closed loop supply chain related challenges that B2C-retailers encounter be mitigated to unfold the environmentally sustainable potential of PaaS business models?  Methodology: A systematic literature review was used for defining PaaS and PSS with an environmentally sustainable focus. The second part of the research is based on a qualitative research method with the use of an interview study setup where 2 industry experts and 4 PaaS companies from the fashion, furniture, mobility and whitegoods industries were interviewed. The empirical data was collected using six semi-structured interviews over zoom.  Findings:  Both PSS and PaaS are focused on providing the product with a service. The biggest difference between PSS and PaaS is that the former is seen as a paradigm shift with regards to linear models whereas the latter is seen as a practical business model to transform a linear system. Based on the intended use, PSS and PaaS are both not inherently more sustainable than linear business models. The standardised definition was further used and integrated for the development of the framework which displays the challenges and mitigations of different levels for an environmentally sustainable PaaS model. The final framework displays 25 challenges. To those challenges, 24 mitigations could be connected. Furthermore, there were 16 challenges that had not been cross validated and a total of 19 challenges that could not be matched with any mitigation. Those unmatched challenges show the need for further research in this area.  Contributions/value:  The contribution that this thesis brings to existing literature is threefold. First, PSS and PaaS are defined and related to environmental sustainability, solving the fragmentation that was caused in prior research. Secondly, the challenges found widen the scope of existing knowledge about PSS and PaaS in a CLSC. Thirdly, mitigation horizons were elaborated on in this research, giving practical handlebars to managers for overcoming challenges in the B2C PaaS field and theoretical insights for matching challenges and mitigations. Additionally, this thesis points out possibilities for future research, with which we hope to motivate other researchers to shed light on under-researched areas.  Keywords:  Product-as-a-Service (PaaS) - Product-Service-System (PSS) - Servitization - B2C Retailer - Circular Economy - Circular Business Model - Environmental Sustainability - Challenges - Mitigations - Closed Loop Supply Chain

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.

Technological advances have had a major impact on traditional retail shopping changing it from a physical undertaking to a completely digitised experience where consumers buy digital media online. VAT systems that do not specifically provide for, or which have not been adapted to cope with, technology-driven advances, generally do not provide for the adequate levying and collection of VAT on cross-border digital trade. The South African VAT system is no different. The taxation of e-commerce should not artificially advantage or disadvantage e-commerce over comparable traditional commerce, or unnecessarily hinder the development of e-commerce. This thesis determines whether the South African VAT Act 89 of 1991 in its current form, can be applied adequately to raise and collect VAT on cross-border digital transactions. Where shortcomings in the VAT Act are identified, the harmonised VAT rules of the European Union (EU), together with the Organisation for Economic Cooperation and Development (OECD) proposals on consumption taxes, are analysed and discussed to seek possible solutions and make recommendations. / Mercantile Law / LL.D.