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La gestión de entradas y eventos presenta una serie de problemas, tales como la reventa a precios inflados, la falta de transparencia en la gestión de eventos y la dificultad para verificar la autenticidad de las entradas. En este sentido, la tecnología blockchain y los NFTs se presentan como herramientas prometedoras para abordar estos desafíos, al ofrecer un sistema de gestión de entradas seguro, transparente y eficiente. En primer lugar, se analizarán los beneficios potenciales de utilizar blockchain y NFTs en la gestión de entradas. Estas tecnologías permiten eliminar intermediarios, reduciendo así los riesgos de fraude y reventa a precios muy elevados. Además, la transparencia y trazabilidad inherentes a la tecnología blockchain brindan a los usuarios la posibilidad de verificar la autenticidad de las entradas y rastrear su historial de transferencias. El objetivo principal de este trabajo es explorar cómo la tecnología blockchain y los NFTs pueden aplicarse en la gestión de entradas y eventos. Para ello, se empleará una metodología basada en la revisión bibliográfica y el análisis de casos prácticos. Se examinarán los diferentes aspectos relacionados con la gestión de entradas mediante el uso de blockchain y tickets NFTs, evaluando tanto sus beneficios como sus limitaciones. En resumen, este trabajo se centra en la investigación de la aplicación de la tecnología blockchain y los NFTs en la gestión de entradas y eventos. Se busca comprender y analizar cómo estas herramientas pueden solucionar problemas como la reventa de entradas, la falta de transparencia y la verificación de autenticidad. A través de una metodología rigurosa, se espera obtener conclusiones que contribuyan al avance en este campo y aporten mejoras significativas en la gestión de eventos.

Teknolojik gelişmelere bağlı olarak suçtan kaynaklanan malvarlığı değerlerinin aklanması suçu kripto paralar vasıtasıyla işlenmeye başlamıştır. Kripto paralar, hız, geriye döndürülemezlik, işlem ücretlerinin düşüklüğü, işlem taraflarının takma isim kullanması gibi nedenlerle aklayıcılar tarafından tercih edilmektedir. Kara para aklama suçunun uluslararası alanda önemli bir sorun olduğu şüphesizdir. Suç ile mücadelede yeni yöntemlerin anlaşılması oldukça önemlidir. Kripto paraların aklama işleminde ne şekilde kullanıldığı ve bu suçların soruşturulması ve kovuşturulmasına ilişkin özellikler çalışmada incelenecektir. Bu inceleme yapılırken uluslararası alandaki düzenlemelere ve ülkelerin iç hukuk alanlarında kripto paralara ilişkin düzenlemelere değinilecektir. Suç gelirlerini aklayanlar, kripto aklama suçunda, suçtan kurtulamaya yönelik olarak belirli yöntemler belirlemiş ve çalışmada bu yöntemler açıklanmıştır. Ayrıca kripto aklamaya ilişkin soruşturma ve kovuşturma sırasında ek zorluklar ortaya çıkmaktadır. Bu zorluklar incelenerek çözümlere ilişkin değerlendirmeler yapılmıştır. Yine kripto aklamanın boyutu ve suçun işleniş şekillerinin anlaşılması için büyük tutarlı aklama yapılan dava dosyaları incelenmiştir. Son olarak da aklamanın etkilerine ilişkin komuoyu bilgilendirmesinin önemi vurgulanmıştır. Depending on the technological developments, money laundering crime has started to be committed through cryptocurrencies. Cryptocurrencies are preferred by launderers for reasons such as speed, irreversibility, low transaction fees and the use of pseudonyms by transaction parties.There is no doubt that money laundering is an important problem in the international arena. It is very important to understand new methods in the fight against crime. How cryptocurrencies are used in the laundering process and the features of investigation and prosecution of these crimes will be examined in the thesis. While conducting this review, the regulations in the international arena and the regulations on cryptocurrencies in the domestic legal areas of the countries will be mentioned.The launderers have determined certain methods for getting rid of the crypto-laundering crime and these methods are explained in the study. Also, additional challenges arise during the investigation and prosecution of crypto-laundering. These difficulties were examined and evaluations were made regarding the solutions. In addition, large amount of money laundering case files were examined in order to understand the extent of crypto laundering and the ways in which the crime was committed. Finally, the importance of informing the public about the effects of laundering was emphasized.

Tema ovog završnog rada je primjena blokchain tehnologije u logistici, posljednjih godina blokchain je jedna od ključnih inovativnih tehnologija u upravljanju opskrbnim lancem. Blockchain tehnologija može učinkovito doprinijeti praćenju i dokumentiranju svake pojedine imovine tijekom njenog tijeka u logistici. Industrije trebaju digitalizirati imovinu i omogućiti distribuirane, nepromjenjive transakcije za praćenje imovine od proizvodnje do opskrbe. Kako bi se riješilo pitanje transparentnosti i praćenja proizvoda u sustavu planiranja neke tvrtke , blokchain bi trebao imati veliku ulogu s obzirom da je decentralizirana tehnologija koja prati digitalni zapis te razmjenu i vrši sigurne transakcije. U ovom radu predlaže se integracija blockchain tehnologije u logistici. The topic of this final paper is the application of Blokchain Technology in logistics, in recent years Blokchain is one of the key innovative technologies in supply chain managment. Blokchain technology can effectively contribute to the monitoring and documentation of each asset during its logistic flow. Industries need to digitalize assets and enable distributed, fixed transactions to monitor assets from generation to supply. In order to address transparency and product monitoring in company planning system, Blokchain should play a major role as it secure transactions that monitors digital recording, exchanging and executing secure transactions. The integration of blokchain technology in logistics is proposed in this paper.

Los impuestos se han caracterizado por su aporte a la sociedad, siendo la base sobre la que se sustentan las economías y como argumenta el Fondo Monetario Internacional (2021) constituyen la mayor parte de los recursos fiscales de los que disponen los Estados para financiar sus erogaciones, y de esta forma pagar muchas de las actividades en las que se basa el funcionamiento de las sociedades, como las escuelas, la atención sanitaria y los servicios sociales. Ahora, una de las obligaciones tributarias más representativas es el impuesto a la renta, que como señalan Álvarez, et al. (2018) es un tributo que se graba sobre los ingresos netos obtenidos por los contribuyentes dependiendo de factores sociales, económicos, culturales y geográficos. Agradecimientos 3 Introducción 13 Resumen Ejecutivo 18 1 Marco Referencial 19 1.1 Marco Teórico 19 1.1.1 Fintech 19 1.1.2 Plan de Negocios 23 1.2 Marco Conceptual 28 2 Módulo de Mercado 31 2.1 Servicio 31 2.1.1 Características 31 2.1.2 Usos del Servicio 32 2.1.3 Beneficios del Servicio 33 2.1.4 Productos Sustitutos y/o Complementarios 34 2.2 Consumidor Final 34 2.2.1 Segmentación del Mercado 35 2.2.2 Características Socioculturales 35 2.3 Delimitación Geográfica 35 2.4 Análisis de la Demanda 36 2.4.1 Diseño Muestral 36 2.4.2 Validación del Instrumento 38 2.4.3 Análisis de los Resultados 38 2.4.4 Cálculo de la Demanda Actual 39 2.4.5 Proyección de la Demanda 40 2.5 Análisis de la Oferta 41 2.5.1 Cálculo de la Oferta Actual 41 2.5.2 Proyección de la Oferta 42 2.6 Determinación del Tipo de Demanda 43 2.6.1 Proyección de la Demanda Insatisfecha 43 2.7 Análisis de Precios 43 2.8 Canal de Comercialización 44 2.8.1 Imagen y Slogan 45 2.8.2 Estrategia de Publicidad 45 2.8.3 Objetivos 45 2.8.4 Segmentación 46 2.8.5 Tácticas 46 2.8.6 Indicadores de Medición 47 3 Módulos Técnico y Organizacional 48 3.1 Tamaño del Proyecto 48 3.2 Localización 49 3.2.1 Macrolocalización 49 3.2.2 Microlocalización 51 3.3 Distribución en Planta 52 3.4 Proceso de Prestación del Servicio 53 3.5 Naturaleza Jurídica 55 3.6 Misión 56 3.7 Visión 56 3.8 Principios 56 3.9 Organigrama 57 3.10 Manual de Funciones 59 4 Módulos de Impacto Social, Económico y Ambiental 63 4.1 Impacto Social 63 4.2 Impacto Económico 64 4.3 Impacto Ambiental 66 5 Módulo Financiero 68 5.1 Inversiones Fijas 68 5.2 Inversiones Diferidas 69 5.3 Inversión en Capital de Trabajo 70 5.4 Distribución de Costos 71 5.5 Punto de Equilibrio 75 5.6 Capital de Trabajo 77 5.7 Flujo Neto de Inversión 77 5.8 Proyecciones Financieras 78 5.9 Flujo Neto de Operación 80 5.10 Flujo Neto del Plan de Negocios 81 5.11 Evaluación Financiera VPN, TIR, RB/C 81 6 Fuentes de Financiamiento 84 7 Conclusiones 85 8 Recomendaciones 87 9 Bibliografía 88 10 Anexos 98 Pregrado Administrador(a) en Finanzas y Negocios Internacionales Creación de Empresa

Achieving the equilibrium between scalability, sustainability, and security while keeping decentralization has prevailed as the target solution for decentralized blockchain applications over the last years. Several approaches have been proposed by multiple blockchain teams to achieve it, Ethereum being among them. Ethereum is on the path of a major protocol improvement called Ethereum 2.0 (Eth2), implementing Sharding and introducing the Proof-of-Stake (PoS). As the change of consensus mechanism is a delicate matter, this improvement will be achieved through different phases, the first of which is the implementation of the Beacon Chain. As Ethereum1, Eth2 relies on a decentralized peer-to-peer (p2p) network for the message distribution. Up to date, there are over 17.500 nodes in the Eth2 main net geographically distributed. However, the topology of this one still prevails unknown. In this paper, we present the results obtained from the analysis we performed on the Eth2 p2p network. Describing the topology of the network, as possible hazards that this one implies. This work has been supported by the Ethereum Foundation under Grant FY20-0198. We would like to thank the researchers of the Ethereum Foundation for their feedback and suggestions. In particular, we would like to thank @Protolambda as the main Rumor maintainer for his help setting up our experiments and his constructive feedback on this study

Aquest TFG tracta sobre la implementació d'un sistema de reputació sobre dominis utiltizant la tecnologia blockchain que té en compte l'opinió tan profesional com personal dels usuaris. En concret s'utilitza la blockchain d'Ethereum, smarts contracts programats en Solidity, el Backend fet amb NodeJS i el Frontend en React. Per la part teòrica s'ha fet una investigació molt exhaustiva ja que jo no sabia res del tema. Per la part pràctica s'han implementat varis models segons diferents enfocs. This TFG is about the implementation of a domains' reputation system using blockchain technology that takes into account both professional and personal opinion of users. Specifically, the Ethereum blockchain, smart contracts programmed in Solidity, the Backend made with NodeJS and the Frontend made with React are used. On the theoretical side a very thorough research has been done as I knew nothing about the subject. For the practical part, several models have been implemented according to different approaches.

This paper contains a cross-case analysis of 21 feasibility studies on the application of blockchain in 16 companies, performed at two Universities of Applied Sciences as a part of the research SIA-Raak project ‘From hype to reality’ between 2018 and 2020 and the affiliated BlockStart project. The paper analyses the effect of blockchain on the KPIs of the companies, by inventorying and classifying the KPIs and connecting them with the logistics processes. The research findings show that the main benefits of blockchain for these companies are transparency and traceability, especially in food chain companies. The advice for these companies is to invest in blockchain. Reasons for companies why they do not invest in blockchain are related to preferences for proven technologies. In these situations, it shows that a better business case can be exploited, or companies already trust each other and do not feel the need to secure trust even more. This cross-case analysis is a first attempt to understand the main drivers for blockchain implementation at companies. For future analysis on blockchain feasibility studies, we advise to use a more standardized set of KPIs and the application of a methodology developed during this project to connect the use of blockchain to the companies’ strategies.

This paper contains a cross-case analysis of 21 feasibility studies on the application of blockchain in 16 companies, performed at two Universities of Applied Sciences as a part of the research SIA-Raak project ‘From hype to reality’ between 2018 and 2020 and the affiliated BlockStart project. The paper analyses the effect of blockchain on the KPIs of the companies, by inventorying and classifying the KPIs and connecting them with the logistics processes. The research findings show that the main benefits of blockchain for these companies are transparency and traceability, especially in food chain companies. The advice for these companies is to invest in blockchain. Reasons for companies why they do not invest in blockchain are related to preferences for proven technologies. In these situations, it shows that a better business case can be exploited, or companies already trust each other and do not feel the need to secure trust even more. This cross-case analysis is a first attempt to understand the main drivers for blockchain implementation at companies. For future analysis on blockchain feasibility studies, we advise to use a more standardized set of KPIs and the application of a methodology developed during this project to connect the use of blockchain to the companies’ strategies.

The occurrence of new decentralized (distributed) technologies was a groundbreaking event that happened a few years ago and since then, has penetrated many spheres of human activity from simple online transactions to the managerial structures of organizations, eventually, reaching the administrative resources, and the core of democratic system - elections and the process of decision-making. The present research aims to reaffirm or refute the hypothesis that modern democracy is in crisis and new blockchain technologies have a potential to improve the quality of democracy’s performance by many indexes. For this purpose, the present work symbolically was divided into two parts. In the first one, we attempt to analyze the degree of a critical condition the modern democracies are in. The second part is composed of the description of the blockchain technologies and the analysis of several projects that propose to improve a democratic state’s performance. The main findings are: modern democracies do not face acute crisis but definitely are in need of improvements and the analyzed blockchain projects are capable of addressing the difficulties that challenge a democratic state. More detailed outcomes are still on a way and having a clear answer on their positive effect is a matter of time and a further research. Pojav novih decentraliziranih (porazdeljenih) tehnologij je bil prelomni dogodek, ki se je zgodil pred nekaj leti. Od takrat je tehnologija prodrla v številna področja družbenih dejavnosti, od preprostih spletnih transakcij do področja structure vodenja organizacij, ter sčasoma dosega vire upravljanja ter jedro demokratičnega sistema - volitve in proces odločanja. Cilj te raziskave je ponovno potrditi ali ovreči hipotezo, da je sodobna demokracija v krizi in da imajo nove tehnologije veriženja blokov moznost izrazito izboljšati delovanje demokracije. V ta namen je bilo sedanje delo simbolično razdeljeno na dva dela. V prvem delu poskušamo analizirati stopnjo stanja kritičnosti v katerem so sodobne demokracije. Drugi del je sestavljen iz opisa tehnologij veriženja blokov in analize projektov, ki predlagajo izboljšanje uspešnosti demokratične države. Glavne ugotovitve so: sodobne demokracije se ne soočajo s kriticnim kriznim stanjem, vendar so vsekakor potrebne izboljšave na tem področju analizirani projekti tehnologij veriženja blokov ponujajo možnosti in rešitve za izzive, ki zadevajo demokratično državo. Podrobnejši rezultati o njihovem pozitivnem učinku so še vedno vprašanje časa ter predmet nadaljnih raziskav. Ključne besede: blokchain, demokracija, kriza, decentraliziran, porazdeljen.

Blokķēdes tehnoloģija kļuva plaši pazīstama pēc tā, kā Bitcoin iekaroja popularitāti un apgrieza finanšu pasauli. Jau šobrīd pasaules tirgū tiek piedāvāts vairāk nekā tūkstotis start-up projektu, kuru bizness un idejas ir balstītas uz blokķedes tehnoloģijas. Blokķēdes tehnoloģijai strauji attīstoties vēl nav rasts plašs praktiskais pielietojums Latvijas Republikā, kaut arī pastāv daudzas iespējas kur šo tehnoloģiju pielietot iedzīvotāju labā. Darba mērķis ir radīt ideju lietojumprogrammai, kura darbība ir balstīta uz blokķēdes un izmanto šīs tehnoloģijas priekšrocības. Darba ietvaros tika veikta blokķēdes tehnoloģijas izpēte, tād darbības princips, kā arī tās izmantošanas iespējas dažādās cilvēka darbības sfērās, priekšrocību un trūkumu identificēšana. Savukārt, otrajā nodaļā tiks piedāvāta un aprakstīta ideja lietojumprogrammai, kura risinās aktuālu problēmu pārtikas nozarē, kuru arī būs noderīgi izmantot Latvijas Republikā., Blockchain technology became widely known after Bitcoin cryptocurrency conquered popularity and turned around financial world. At this moment world market offers more than 1000 start-ups, which main ideas are based on blockchain technology. In Latvia there is no wide usage of blockchain technology yet, although there is a lot of fields to use it in. The aim of the diploma is to study blockchain technology’s operating principles, to identify blockchain’s pros and cons and to create an idea of app, which’s operating is based on the blockchain technology. Within the work was made study of the blockchain technology, possibilities of use in human spheres, pros and cons identifying. In the second chapter will be offered and described app for smartphones, which solves actual problem in the food industry. This app will be useful in Latvian food industry as well.

Porastom broja resursa u Internetu stvari prirodno se javila potreba za burzama radi razmjene i prodaje pristupa resursima. Burze današnjice većinom su centralizirane i nose velik sigurnosni rizik. U sklopu ovog rada opisana je i implementirana web aplikacija za decentraliziranu zamjenu tokena ERC20 standarda na blok-lanac mreži Ethereum, zajedno sa svojim pozadinskim servisom i pametnim ugovorima Ethereum. Vlasnik IoT stvari može stvoriti novi ERC20 token, proizvesti neograničen broj novih tokena koji predstavljaju pristup njegovom IoT uređaju, i potom ih zamijeniti za neki drugi token bez posrednika. Opisane su prednosti i nedostaci decentraliziranog pristupa i mogući smjerovi za daljni razvoj. An increasing number of IoT resources generated a strong need for exchanges. Today’s exchanges are mostly centralized and carry a high security risk. This thesis presents and implements a web application for decentralized exchange of ERC20 tokens on Ethereum blockchain. The owner of an IoT thing can create a new ERC20 token, produce an unlimited number of new tokens that represent access to his IoT device, and then exchange them for another token without and intermediary. The advantages and disadvantages of a decentralized approach and possible directions for further development are described.

La tecnología Blockchain despierta un creciente interés entre los ciudadanos, empresas y legisladores de la Unión Europea. No obstante, acerca de la tecnología de Blockchain, se sigue más de cerca un área en particular, la moneda. El Banco central europeo (BCE), en su informe de febrero 2015 sobre monedas virtuales (criptodivisas), las define como: La representación digital de valor, no emitida por ninguna autoridad bancaria central, institución de crédito o emisor de dinero electrónico reconocido, que, en ciertas ocasiones, puede ser utilizada como medio de pago alternativo al dinero. Sobre esta materia no existe una regulación específica, por lo que, de conformidad a la recomendación realizada por el BCE en el apartado de conclusiones de su informe de 2015, y Resolución del Parlamento Europeo, de 26 de mayo de 2016, sobre monedas virtuales (2016/2007(INI)), nos debemos remitir al marco legislativo actual de supervisión y control monetario, que es el que de momento intenta dar una respuesta a este fenómeno. Puede decirse que, a diferencia del dinero electrónico, lo que persigue el marco legal es evitar la utilización indebida de las Monedas Virtuales para blanquear dinero y financiar el terrorismo. La cuestión, sin embargo, sigue siendo una cuestión legal deslumbrante. No existe una clara determinación de los efectos jurídicos del pago, por ello debemos clarificar su distinción con respecto al dinero de curso legal y el dinero electrónico. Por esta razón nos centraremos en el análisis, de la decisión del Tribunal de Justicia de la Unión Europea Asunto C-264/14 (Skatteverket / David Hedqvist) de 22 de octubre de 2015. Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículos 2, apartado 1, letra c), y 135, apartado 1, letras d) a f) — Servicios a título oneroso — Operaciones de cambio de la divisa virtual “bitcoin” por divisas tradicionales — Exención. Blockchain technology is of increasing interest to citizens, businesses and legislators across the European Union. However, about Blockchain technology, is followed by a closer look at particular area, the currency. The European Central Bank (ECB), in its February 2015 report on virtual currencies (cryptocurrencies), defines them as: Digital representation of value, not issued by any central banking authority, credit institution or recognized electronic money issuer, which on certain occasions, can be used as an alternative means of payment to money. On this subject there is no specific regulation, so in accordance with the recommendation made by the ECB in the conclusions section of its 2015 report, and European Parliament resolution of 26 May 2016 on virtual currencies (2016 / 2007 (INI)), we should refer to the current legislative framework for monetary supervision and control, which is currently attempting to respond to this phenomenon. It can be said that, unlike e-cash, what the legal framework pursues is to avoid the misuse of Virtual Coins to launder money and finance terrorism. The issue, however, remains a dazzling legal cuestion. There is no clear determination of the legal effects of payment, therefore we must clarify its distinction with respect to legal tender money and e-cash. For this reason, we will focus on the analysis Court of Justice of the European Union decision. Case C-264/14 (Skatteverket v David Hedqvist) of 22 October 2015. Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112 / EC - Articles 2 (1), and 135 (1) (d) to (f) - Services for consideration - Transactions in the traditional currency of bitcoin for traditional currencies – Exemption. Trabajo realizado en el marco de los proyectos financiados por MINECO: Proyecto “Nuevos instrumentos jurídicos para la financiación de la pyme” , Universidad Jaume I de Castelló (DER2015-65639-R), (cuya investigadora principal es María del Carmen Boldó Roda), y Proyecto “La renovación tipológica en el Derecho de Sociedades contemporáneo” , (DER-2013-44438-P) (cuyo investigador principal es José Miguel Embid Irujo).

Nowadays, most people use the Internet and social media. However, the Internet is a space in which there are various types of violations that are difficult to counteract with the use of legal institutions and tools, which are often not compatible with the fast-developing environment. The COVID-19 pandemic, which forced people to rearrange their lives in all fields and often move a significant part of their activities to the network, intensified negative phenomena including spreading false and socially harmful information. This article is an original reflection on the effectiveness of Polish legislation against the backdrop of the current activities of European Union bodies aimed at increasing the security of Internet users on the example of counteracting the dissemination of misinformation. In the author’s opinion, both national and EU authorities do not seem to be interested in searching for alternatives based on technological solutions that could foster prevention of such infringements on the Internet, but rather focus on improving conventional protection models, whose effectiveness seems to be questionable. The article aims to start an interdisciplinary debate on the possibility to reduce the number of negative phenomena in the social media environment using blockchain technology, including the discussion on the possibility of developing appropriate regulations in this regard.