Coherent span-valued 2D TQFTs

We consider commutative Frobenius pseudomonoids in the bicategory of spans, and we show that they are in correspondence with 2-Segal cosymmetric sets. Such a structure can be interpreted as a coherent 2-dimensional topological quantum field theory taking values in the bicategory of spans. We also describe a construction that produces a 2-Segal cosymmetric set from any partial monoid equipped with a distinguished element.