Product-service systems (PSS), defined as a system of products, services, infrastructure, and networks that aims to satisfy customer needs, support business innovation and has the potential to lead to improved environmental performance. The adoption of PSS requires modifications in the business model of companies or even the creation of new ones. The decision to modify or create business models occurs in the fuzzy front-end through the development of proposals. In this sense, the creation of PSS proposals might assist the adoption of PSS business models in enterprises. However, companies still need support to adopt PSS business models due to three main reasons. First, most of the studies about PSS business models mention its importance but do not explore which content should compose such models. Second, PSS business models are explored considering a partial view of business model dimensions. Finally, there is a lack of methods and tools that support the adoption of PSS business models in the fuzzy front-end. Thereby, the aim of this study is to develop a method, named Configurator of PSS Proposals, to cope with these challenges and assist the creation of PSS proposals for current or new business models. By means of systematic literature review, consulting with experts and an explorative case study, the method was developed. It is composed by eight steps and each step addresses a business model dimension, e.g. value proposition. The steps encompass a range of tasks that must be performed in order to create a PSS proposal. To support carrying out the tasks, a help element is available. This help contains additional information to support the utilization of the method, such as: examples of companies that adopted PSS and hints of practices, methods and tools. To evaluate the method, it was applied through a case study in the context of a research project. The aim was to create a PSS proposal for a bicycle concept and verify whether the method reach its purpose, i.e. is able to support the creation of a PSS proposal. Final considerations include contributions and limitations of this study. An example of contribution of the method is provision of a shared knowledge about PSS between different areas of expertise. As limitation, the lack of application of the method in a real case is highlighted. Additionally, future research is addressed based mainly on the insights gathered in the second case study, e.g. the inclusion of new tasks and relations between them. / Sistema produto-serviço (SPS), definido como um sistema de produtos e serviços, infraestrutura e networks e que visa aumentar a satisfação de clientes, auxilia na inovação nos negócios e tem o potencial de levar à melhoria de desempenho ambiental. A adoção de SPS requer a criação ou modificação dos modelos de negócios das empresas. A decisão de criar ou modificar um modelo de negócio ocorre no fuzzy front-end por meio da criação de propostas. Desta forma, acredita-se que criação de propostas para SPS auxilia na adoção de modelos de negócio para SPS. No entanto, empresas requerem auxilio na adoção de modelos de negócio para PSS devido a três principais motivos. Primeiro, a maioria dos estudos sobre modelos de negócio para SPS mencionam sua importância, porém não exploram o conteúdo que deve compor esses modelos. Segundo, pesquisas sobre modelos de negócio para SPS levam em consideração uma visão parcial das dimensões de modelos de negócio. Finalmente, é constatada a carência de métodos e ferramentas que auxiliem na adoção de modelos de negócio para PSS no fuzzy front-end. O objetivo desse trabalho é desenvolver um método, denominado Configurador de Propostas de SPS, que guie empresas na criação de propostas de SPS para negócios novos e existentes. Por meio de revisão sistemática de literatura, consulta com especialistas e um estudo de caso exploratório, o método foi desenvolvido. Ele é composto por oito passos e cada passo aborda uma dimensão do modelo de negócios, como por exemplo, proposição de valor. Ainda, cada passo engloba várias tarefas que devem ser executadas para que a proposta de SPS seja criada. Como suporte para realizar as tarefas, um elemento ajuda foi criado. Este elemento inclui exemplos de empresas que adotaram SPS e dicas de práticas, métodos e ferramentas. Com objetivo de avaliar o método, uma aplicação no contexto de um projeto de pesquisa foi realizada, por meio de um estudo de caso. O objetivo dessa aplicação foi criar uma proposta de SPS para um conceito de uma bicicleta e verificar se o método alcança seu propósito, que é ajudar na criação de propostas de SPS. Considerações finais incluem contribuições e limitações do estudo. Um exemplo de contribuição do método é o fornecimento de um conhecimento compartilhado sobre PSS entre diferentes áreas de conhecimento. A falta de aplicação do método em um caso real é uma das limitações deste trabalho. Adicionalmente, pesquisas futuras são sugeridas, como por exemplo, a inclusão de novas tarefas no método e novas relações entre elas, conforme sugerido pelos participantes do segundo estudo de caso.

Product-service systems (PSS), defined as a system of products, services, infrastructure, and networks that aims to satisfy customer needs, support business innovation and has the potential to lead to improved environmental performance. The adoption of PSS requires modifications in the business model of companies or even the creation of new ones. The decision to modify or create business models occurs in the fuzzy front-end through the development of proposals. In this sense, the creation of PSS proposals might assist the adoption of PSS business models in enterprises. However, companies still need support to adopt PSS business models due to three main reasons. First, most of the studies about PSS business models mention its importance but do not explore which content should compose such models. Second, PSS business models are explored considering a partial view of business model dimensions. Finally, there is a lack of methods and tools that support the adoption of PSS business models in the fuzzy front-end. Thereby, the aim of this study is to develop a method, named Configurator of PSS Proposals, to cope with these challenges and assist the creation of PSS proposals for current or new business models. By means of systematic literature review, consulting with experts and an explorative case study, the method was developed. It is composed by eight steps and each step addresses a business model dimension, e.g. value proposition. The steps encompass a range of tasks that must be performed in order to create a PSS proposal. To support carrying out the tasks, a help element is available. This help contains additional information to support the utilization of the method, such as: examples of companies that adopted PSS and hints of practices, methods and tools. To evaluate the method, it was applied through a case study in the context of a research project. The aim was to create a PSS proposal for a bicycle concept and verify whether the method reach its purpose, i.e. is able to support the creation of a PSS proposal. Final considerations include contributions and limitations of this study. An example of contribution of the method is provision of a shared knowledge about PSS between different areas of expertise. As limitation, the lack of application of the method in a real case is highlighted. Additionally, future research is addressed based mainly on the insights gathered in the second case study, e.g. the inclusion of new tasks and relations between them. / Sistema produto-serviço (SPS), definido como um sistema de produtos e serviços, infraestrutura e networks e que visa aumentar a satisfação de clientes, auxilia na inovação nos negócios e tem o potencial de levar à melhoria de desempenho ambiental. A adoção de SPS requer a criação ou modificação dos modelos de negócios das empresas. A decisão de criar ou modificar um modelo de negócio ocorre no fuzzy front-end por meio da criação de propostas. Desta forma, acredita-se que criação de propostas para SPS auxilia na adoção de modelos de negócio para SPS. No entanto, empresas requerem auxilio na adoção de modelos de negócio para PSS devido a três principais motivos. Primeiro, a maioria dos estudos sobre modelos de negócio para SPS mencionam sua importância, porém não exploram o conteúdo que deve compor esses modelos. Segundo, pesquisas sobre modelos de negócio para SPS levam em consideração uma visão parcial das dimensões de modelos de negócio. Finalmente, é constatada a carência de métodos e ferramentas que auxiliem na adoção de modelos de negócio para PSS no fuzzy front-end. O objetivo desse trabalho é desenvolver um método, denominado Configurador de Propostas de SPS, que guie empresas na criação de propostas de SPS para negócios novos e existentes. Por meio de revisão sistemática de literatura, consulta com especialistas e um estudo de caso exploratório, o método foi desenvolvido. Ele é composto por oito passos e cada passo aborda uma dimensão do modelo de negócios, como por exemplo, proposição de valor. Ainda, cada passo engloba várias tarefas que devem ser executadas para que a proposta de SPS seja criada. Como suporte para realizar as tarefas, um elemento ajuda foi criado. Este elemento inclui exemplos de empresas que adotaram SPS e dicas de práticas, métodos e ferramentas. Com objetivo de avaliar o método, uma aplicação no contexto de um projeto de pesquisa foi realizada, por meio de um estudo de caso. O objetivo dessa aplicação foi criar uma proposta de SPS para um conceito de uma bicicleta e verificar se o método alcança seu propósito, que é ajudar na criação de propostas de SPS. Considerações finais incluem contribuições e limitações do estudo. Um exemplo de contribuição do método é o fornecimento de um conhecimento compartilhado sobre PSS entre diferentes áreas de conhecimento. A falta de aplicação do método em um caso real é uma das limitações deste trabalho. Adicionalmente, pesquisas futuras são sugeridas, como por exemplo, a inclusão de novas tarefas no método e novas relações entre elas, conforme sugerido pelos participantes do segundo estudo de caso.

Företag hittar ständigt nya sätt att arbeta genom olika strategier. En ny sådan strategi kallas extrem tjänstefiering som innebär att företag går från att sälja fysiska produkter, till att sälja funktionen av en produkt. Istället för att exempelvis sälja en borrmaskin, säljer man antal borrhål som maskinen producerar. Denna nya strategi har växt till ett nytt fenomen som företag börjat implementera i sina affärsmodeller. Detta fenomen har till stor del studerats inom området för innovation och miljö, men redovisningsaspekten av strategin saknas helt. I och med att det är ett relativt nytt sätt att arbeta har inga studier gjorts inom ämnet för redovisning, samt finns det inget specifikt regelverk som behandlar detta fenomen. Studiens syfte formulerades därför till att beskriva revisorers tolkningar av avtal som innefattar extrem tjänstefiering samt analysera problematiken som uppstår med detta och se hur normgivare förhåller sig till den problematiken. För att kunna besvara studiens syfte valdes följande frågeställningar; 1) Hur anser revisorer i Sverige att noterade företag bör redovisa avtal som innefattar extrem tjänstefiering? 2) Vilken redovisningsproblematik anser revisorerna uppstå med denna typ av avtal? Och 3) Hur förhåller sig normgivare till den identifierade redovisningsproblematiken för denna typ avtal? Genom en kvalitativ metodansats består empirin av totalt en intervju med ett företag som arbetar med extrem tjänstefiering, sex revisorer samt två normgivare inom redovisning i Sverige. Studiens resultat visar på att extrem tjänstefiering bör redovisas genom att kostnadsföra avgiften löpande. Den största problematiken som framkommer i studien är jämförbarheten av de finansiella rapporterna. Extrem tjänstefiering verkar redovisas på ett helt annat sätt än andra liknande affärsstrategier. Det efterfrågas en tydlighet kring hur denna problematik ska lösas, men studiens resultat visar på att huruvida ansvaret för den tydligheten bör ligga hos normgivarna eller revisorerna är de båda parterna oense om. Revisorerna efterfrågar förändring från normgivarnas sida, medan normgivarna anser att de befintliga regelverken är tillräckliga och att det är upp till de redovisningsansvariga att vara tydliga i sin redovisning och upp till revisorerna att vara tydliga i sin bedömning. / Companies are constantly trying to improve their business models by implementing new strategies. A new strategy that recently has become popular is called product service systems (PSS). This phenomenon is when companies instead of traditionally selling and buying physical products, now is selling or buying the function of a product. For example; instead of selling a drilling machine, the company sell the produced holes per hour that the machine is capable of making. This phenomenon has been studied mostly within the area of innovation and sustainability, but no studies has yet been written with an accounting perspective. There is no existing standard that regulate this specific business strategy, hence there is a lack of knowledge of this subject in an accounting perspective. Therefore we compiled the following purpose of this study to be; describe auditors interpretations and the assessments of business contracts that are involving PSS and also analyze the problems that come with it. We also want to highlight the norm setter’s view of the identified problems. To be able to answer the given purpose we decided to compile the following research questions; 1) How should a PSS contract be reported in the financial reports according to auditors in Sweden? 2) What accounting problems, regarding PSS contracts, does the auditors raise? 3) How does Swedish norm setters in accounting view the identified problems? Through a qualitative method the empirical chapter consists of a total of one interview with a PSS company, six auditors and two norm setters. The results of the study show that PSS should be expensed in the financial reports. The most important problem appears in the comparability between companies financial reports. PSS is being treated differently from other similar business strategies in the financial reports. There seems to be a need for clarification surrounding PSS contracts. The results show that there is a contradiction on whether that clarification should come from the norm setters or the auditors. The auditors claims that the norm setters should create and publish distinct guidelines on the topic, aiming for all auditors to make an equal assessment. While on the other hand the norm setters rather think that the existing standards are enough and that it is the auditors or the accountant’s responsibility to be transparent in the financial reports. Through transparency the norm setters believe that comparability between companies can be achieved.

<p>Purpose – The growing importance of use of Internet banking as another service delivery channel by banks to their customers lead to a number of supposition and deductions been made on the value creation of Internet banking and its extent of use. In the light of this, a profound and comprehensive study was conducted with the aim to first, determine the extent of use of Internet banking in Sweden, second, to validate the conjecture and the anecdote inferences that Internet banking provides values to both the bank and its customers.</p><p>Design/Methodology/approach - To test the validity of the conjecture and the anecdote inferences made over the years, the author use data collected in two folds. One set was collected from financial institution “the big four banks” and the other set from 60 bank customers out of the 90 questionnaires administered.</p><p>Findings - The results provide first, evidence of the high rate of adoption of Internet banking in Sweden, second, the values the banks and its customers have enjoyed since the advent of Internet banking.</p><p>Research limitations/implications - Although this exploratory study approach may have validated the proposed model, further research into other cities is required to generalize these findings as this study has the limitation of using only Stockholm and the number of respondents used.</p><p>Originality/value - The findings contribute and support several other studies that pointed to the fact that use of Internet banking channel of delivery is on the increase, and its value creation far exceed all other service delivery channels; provide critical implications for managers of financial institutions, Internet service providing firms, government and highlight directions for future research.</p><p>Keywords Internet banking, Online banking, Service delivery channels, Technology-based, Enabled-service, Product-service Continuum</p>

Purpose – The growing importance of use of Internet banking as another service delivery channel by banks to their customers lead to a number of supposition and deductions been made on the value creation of Internet banking and its extent of use. In the light of this, a profound and comprehensive study was conducted with the aim to first, determine the extent of use of Internet banking in Sweden, second, to validate the conjecture and the anecdote inferences that Internet banking provides values to both the bank and its customers. Design/Methodology/approach - To test the validity of the conjecture and the anecdote inferences made over the years, the author use data collected in two folds. One set was collected from financial institution “the big four banks” and the other set from 60 bank customers out of the 90 questionnaires administered. Findings - The results provide first, evidence of the high rate of adoption of Internet banking in Sweden, second, the values the banks and its customers have enjoyed since the advent of Internet banking. Research limitations/implications - Although this exploratory study approach may have validated the proposed model, further research into other cities is required to generalize these findings as this study has the limitation of using only Stockholm and the number of respondents used. Originality/value - The findings contribute and support several other studies that pointed to the fact that use of Internet banking channel of delivery is on the increase, and its value creation far exceed all other service delivery channels; provide critical implications for managers of financial institutions, Internet service providing firms, government and highlight directions for future research. Keywords Internet banking, Online banking, Service delivery channels, Technology-based, Enabled-service, Product-service Continuum

De nos jours, l’industrie doit faire face à de nombreux défis. La concurrence accrue de l’industrie manufacturière issue d’une mondialisation du marché ainsi que la raréfaction et la hausse du prix des ressources poussent les entreprises à innover afin de rester compétitives notamment en réduisant les flux de matières et d’énergie. De plus, les consommateurs semblent être de plus en plus conscients et soucieux des notions introduites par le concept de développement durable. Les systèmes ‘produits-services’ (associés à l’économie de fonctionnalités) sont montrés comme une opportunité pour l’Industrie de proposer des solutions prospères et respectueuses de l’environnement tout en répondant aux besoins du consommateur. Cependant, ces systèmes ne sont pas soutenables de façon intrinsèque. Il est, par conséquent, nécessaire de créer des outils et méthodes afin d’aider les entreprises à développer ce type de modèle économique dans un objectif de soutenabilité.Ce travail de thèse a donc pour objectif de fournir une méthode d’évaluation de la soutenabilité à l’intérieur du processus de conception d’un PSS. Les caractéristiques spécifiques d'une conception de PSS soutenable doivent être prises en compte afin de fournir aux concepteurs une évaluation de la soutenabilité précieuse et donc un soutien de leur processus de prise de décision. Cette méthode a pour but de fournir un appui supplémentaire lors du processus de prise de décision par le biais d’évaluations de soutenabilité qualitatives et quantitatives. / Nowadays, industry faces many challenges. The increased competition from the manufacturing industry which is resulting from the market globalization and from the scarcity and rising price of resources are pushing companies to innovate in order to remain competitive, in particular by reducing the flow of materials and energy. In addition, consumers seem to be more and more conscious of their impacts introduced by the concept of sustainable development. Products-services systems (or economy of functionality) are shown as an opportunity for the industry to offer solutions that are prosperous and respectful of the environment while meeting the needs of the consumer. However, these systems are not intrinsically sustainable. It is therefore necessary to create tools and methods to help companies develop this type of economic model with a view to sustainability.This research thesis aims to provide a method to assess the sustainability within the design process of a PSS. The specific characteristics of a sustainable PSS design must be taken into account in order to provide designers with valuable sustainability assessment and therefore support for their decision-making process. This method is intended to provide additional support in the decision-making process through qualitative and quantitative sustainability assessments.

Companies are expected to reduce the impact on society caused by its operations while at the same time, generate profit for its stakeholders. One way to satisfy both parts is by creating shared values. As the trend of servitization becomes more popular the ability of Product-Service Systems (PSS) to deliver additional value to customers arises. PSS provides an opportunity for developing a sustainable business model to benefit both the society and the stakeholders. A sustainable PSS can be based on the Triple Bottom Line dimensions, environment, economic, and social. Since the economic and environmental advantages have already been studied for PSS:s, the social aspect is yet to be studied in detail. This thesis focuses on the Occupational Safety and Health (OSH) theme of the social dimension, for PSS:s. Both the ability to improve the social dimension performance and the role it plays in the value proposition for PSS:s were studied. The thesis has been based on a case study on one company in a Business to Business market. It was found that customers seldom demanded or mentioned health and safety aspects for PSS:s, even when an increase of OSH was achieved by the PSS. However, it could also be concluded that all interviewed thought OSH was important for the company and the employees but there were divided opinions regarding OSH, if it would be put in the value proposition or not. By analysing the customer situation and how it operates, companies should use the customizability of PSS:s to better match their requirements and thus develop the value proposition for the PSS. Cost estimations for accidents have been done which showed that one single accident can cause very high costs. It is a good investment to prevent risks which should be communicated when selling PSS:s. Furthermore, it is important to communicate both internally within the firm, and externally to customers, about what health and safety benefits the PSS will contribute with. / Företag förväntas att reducera påfrestningarna på samhället och miljön orsakade av deras verksamhet och samtidigt fortsätta generera värde till dess intressenter. Ett sätt att tillgodose båda parter är genom att skapa så kallade delade värden. Då trenden att tjänstefiera blir mer och mer populär finns det möjlighet för ett så kallat Produkt-Service System (PSS) att leverera mervärde till kunderna. PSS ger en möjlighet att utveckla en hållbar affärsmodell som gynnar både samhället och intressenterna. Ett hållbart PSS kan grundas på de tre byggstenarna för Triple Bottom Line, miljö, ekonomi och samhälle. Då de ekonomiska och miljömässiga fördelarna redan har studerats för PSS fokuserar denna studie på hur konceptet står sig för den samhälleliga aspekten. I denna rapport studeras arbetshälsa och säkerhet för PSS, både möjligheten att förbättra den samhälleliga aspekten i Triple Bottom Line samt vilken roll dessa värden spelar för en värdepropositionering för PSS. Rapporten har baserats på en fallstudie på ett företag inom marknaden för Business till Business. Det konstaterades att kunderna sällan efterfrågar eller nämner hälso- och säkerhetsaspekter i förhandlingar om PSS, även när en ökning av arbetshälsa och säkerhet uppnåddes. Hur som helst tyckte alla intervjuade att arbetshälsa och säkerhet var viktigt för företag och anställda men det var trots detta delade meningar om det borde vara en del av värdepropositioneringen eller inte. Genom att analysera kundernas situation och hur de arbetar borde företag använda anpassningsbarheten av PSS för att bättre matcha kundernas önskemål och således utveckla värdepropositioneringen för PSS. Kostnadsberäkningar för olyckor har genomförts som visar att en enskild olycka kan orsaka mycket höga kostnader. Det är en god investering att förebygga risker vilket borde kommuniceras vid försäljning av PSS:s. Det är viktigt att både kommunicera internt inom företaget samt externt till kunderna om de hälso- och säkerhetsaspekter som PSS bidrar med.

In response to the Ageing of our Society, a new paradigm is evolving that promotes healthy ageing and independency through self-care and wellbeing. The role of the living environments is crucial in the Ageing Society to promote wellbeing. Besides, elderly contribution through social participation is essential for their integration and inclusion in society. This thesis explores the case of Cooperative Housing for elderly in Sweden, a concept that promotes the participation of elderly in the design of their habitats. The research is oriented towards a smoother inclusion of elderly in participatory processes aimed at developing sustainable and need-satisfying habitat solutions for elderly. To do this the author explored how the concepts of PSS, Design Thinking, Human Needs and Needfinding could inform the design of those participatory processes. Based on the results of interviews, questionnaires and three case studies on Cooperative Housing, a set of three distinguished types of recommendations was developed to guide the design of future participatory processes: overarching models, process enablers and specific methods and tools for each of the process phases. Mainly, the discussion focuses on the concepts of PSS, human needs-centered design and sustainability, and how those can enable a smoother inclusion of elderly. / Joaquin Collar 8 8ºE, 01002 Vitoria-Gasteiz, Spain +34690666663

A practice of applying of Product Service System (PSS)—Xinmade.com is demonstrated by a business plan and this paper discusses about using Crowdsourcing in the traditional New Product Development (NPD). Finally tips of applying Crowdsourcing in PSS are summarized.

This thesis discusses a set of information/intelligence patterns that impact the resilience and sustainability of systems. These patterns are organized into the form of design patterns for later reuse during design processes. The information dynamics of some typical examples of product- service systems are modeled. This model provides a context for further discussions on the application of those information design patterns. The combination of the information dynamics model, together with the set of the behavioral and structural information design patterns, are intended to provide a playground for innovation in designing resilient and sustainable systems. Better knowledge capture and communication, uniformity in the approach to both products and services, and modular extensibility are also considered to be amongst the benefits of such an approach. The discussions and ontological models of those patterns and their impact on resiliency of systems are based on the elements of information theory from Shannon and Kolmogorov and the resilience theory from Holling. Sustainability is considered as the holistic extent of resiliency, especially in the course of product-service systems design. The discussion has been supported by some simple mathematical models, and in one case by the simulation of an agent-based model. Examples have been drawn from different disciplines to provide additional clarity and to demonstrate the versatility and generality of those design patterns.