The document discusses concepts and implementation of Software as a Service (SaaS). SaaS is a model where software is hosted as a service and accessed via a web interface, with users subscribing for a fee. Benefits include no setup/maintenance for users and attractive revenue models for vendors. Considerations for SaaS include security, customization, and internet dependency. Examples of SaaS include Salesforce, Google Apps, and Freshbooks. The document also outlines starting a simple SaaS, covering infrastructure, hosting, code management, support, payments, and cross-browser compatibility. Open source tools can help implement SaaS without large costs.