Working toward a sustainable environment and society has never been as high a priority as it is today. Numerous studies worldwide have concluded that if no actions are taken, it will be too late to ensure the survival of future generations. Sustainability entails fundamental changes in the way organizations and societies have been working, the way products and services have been produced, and the way environment, economy and society have been interacting with each other. Design consultancies operate at the initial stages of product development and can contribute significantly to design and production of sustainable goods. This thesis aims to understand and identify how design consultancies can be an active part of a system transformation required to achieve sustainability. It is a case study carried out at a design consultancy Prevas AB in Uppsala, Sweden. Sustainability is a complex topic and its integration into business practices is seldom easy. The objective of the study is to assist design consultancies in addressing this challenge of integrating sustainability. A comprehensive literature review on sustainability, sustainable design practices, role of design consultancies in product development is presented. A qualitative approach with semi-structured interviews is followed to understand the current situation in the market, the perception of sustainability by various stakeholders, and potential improvement areas. The thesis underlines the need and importance of making investments for integrating sustainability at design consultancies, along with some recommendations and practical suggestions to implement related practices. With an analytical approach, integrating sustainability at design consultancies is discussed as an innovation, and the business opportunities involved in adopting this innovation are identified. The results show that although design consultancies may not independently drive the sustainability in product development, they can surely play an important part in it and the current timeframe is critical for making related investments.

Debido a la pandemia ocasionada por el COVID - 19 muchos negocios se vieron afectados teniendo que optar por medidas que iban desde reinventarse, cerrar o trabajar de forma remota. Muchas personas vieron la coyuntura como una oportunidad para poder crear emprendimientos o los que ya tenían uno potenciarlo, aprovechando las herramientas digitales que fueron un gran aliado para muchos. Sin embargo, se pudo evidenciar que gran parte de estos emprendedores desconocen temas que eran de mucha ayuda para sus negocios y les podrían otorgar mejores beneficios, es por eso que en base a esta necesidad encontrada hemos propuesto iniciar un plan de negocio centrado en una plataforma (App) denominada INNOVA EMPRENDEDOR, donde emprendedores constituidos y no constituidos puedan ingresar con la finalidad de poder acceder a los servicios que ofreceremos que van desde asesorías profesionales, tips hasta noticias más recientes con la finalidad de poder solucionar las principales interrogantes que puedan tener. Asimismo, para poder llevar a cabo la realización del trabajo se realizaron una serie de acciones entre las cuales se encontraban, determinar la propuesta de valor del negocio, entrevistas a expertos y usuarios para la validación del BMC , generación de experimentos para conocer la intención de compra de los potenciales usuarios a través de webinars, encuestas y anuncios en Instagram. Finalmente, a través del plan financiero se pudo conocer la viabilidad que tenía nuestro proyecto, puesto que se obtuvo un VAN de 236, 111 y un TIR de 30.0974%. / Due to the pandemic caused by COVID-19, many businesses were affected by having to opt for measures that ranged from reinventing themselves, closing or working remotely. Many people saw the situation as an opportunity to create ventures or those who already had one to promote it, taking advantage of digital tools that were a great ally for many. However, it was possible to show that a large part of these entrepreneurs are unaware of issues that were very helpful for their businesses and could provide them with better benefits, that is why based on this need we have proposed to start a business plan focused on a platform (App) called INNOVA EMPRENDEDOR, where incorporated and unincorporated entrepreneurs can enter in order to be able to access the services that we will offer that range from professional advice, tips to the most recent news in order to solve the main questions they may have. Likewise, to carry out the work, a series of actions were carried out, among which were, determining the business value proposition, interviews with experts and users for the validation of the BMC, generation of experiments to know the intention of purchase of potential users through webinars, surveys, and advertisements on Instagram. Finally, through the financial plan it was possible to know the viability of our project, since a NPV of 236, 111 and an IRR of 30.0974% was obtained. / Trabajo de investigación

The translation of strategic organizational practices by practitioners occurs from the moment that an idea of external origin is interpreted by agents from an organization and applied in a different context than one originated. Understanding that the convergence of a microrrelacional approach to strategy (Strategy-as-Practice) with a macrocontextual strategic approach (Institutional Theory) is possible, this study aims to understand how the translation of certain strategic practices by practitioners occurs, through a case study in three consultancies at the state of Sergipe. The research is qualitative, and the type is descriptive and exploratory. Data were collected through semi-structured interviews with key informants of the studied organizations, in addition to document analysis and non-participant observation. Then, these data were triangulated in order to improve the data analysis, which were performed by a content analysis. The results reveal that in two researched companies, the translation occurs by broadcasting mode and also by a chain mode, due to the use of technology extracted directly from the supplier, but also pass the scrutiny of other companies, while in a third researched company, translation is mediated by other actors and organizations, from the performance of a specific person. / A tradução de práticas estratégicas da organização pelos praticantes ocorre a partir do momento que uma ideia de origem externa é interpretada pelos agentes de uma organização e aplicada em um contexto diferente daquele que foi originado. Entendendo que é possível a convergência de uma abordagem microrrelacional da estratégia (Estratégia como Prática Social) com uma abordagem estratégica macrocontextual (Teoria Institucional), o presente trabalho tem como objetivo compreender como ocorre a tradução de práticas estratégicas pelos praticantes, a partir do estudo de caso em três consultorias do estado de Sergipe. A pesquisa é de natureza qualitativa, do tipo descritiva e exploratória. Os dados foram coletados por meio de entrevistas semiestruturadas realizadas com os informantes-chave das organizações pesquisadas, além da análise documental e observação nãoparticipante. Em seguida, esses dados foram triangulados com o intuito de conferir mais robustez à análise, realizada por meio de uma análise de conteúdo. Os resultados apontam que em duas empresas pesquisadas, a tradução ocorre por transmissão e também por corrente, devido ao uso de tecnologias extraídas diretamente do fornecedor, mas que também passam pelo crivo de outras empresas, enquanto na terceira empresa pesquisada, a tradução é mediada por outros atores e organizações, a partir da atuação de uma pessoa específica. / São Cristóvão, SE

The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. However, there are still industries in which Big data is not yet used for various reasons. One of these industries is the tax consulting sector, which will be the focus of this research. With its high entry hurdles, direct dependence on the legislator, and the associated atypical data sets, the tax consulting sector represents a special use case within the financial sector.   Because big data has not been used in the tax consulting sector yet and that the setting is atypical compared to other sectors, a closer analysis of potential influences on services, the working environment, and quality is of particular interest here. This analysis is the core of this study and was carried out using an interpretative qualitative approach in the form of a case study. In this case study, the three most important stakeholders of Austrian tax consultancies- employers, employees, and clients - were interviewed on the one hand through interviews and on the other hand through a survey with open-ended questions. The results were then compared in the discussion with the changes that studies in other fields have identified.   The results of the study showed that the stakeholders predominantly assume that the quality of services will improve significantly through the use of big data, especially in accounting and business management services. Stakeholders also predicted a positive development concerning the range of services offered. It was also predicted that the range of services offered could increase on the one hand and that services of a business management nature could benefit enormously on the other. In the area of the working environment, employees said that increased training activity and process adaptation would be the only significant changes. In the area of risks, all three stakeholder groups agreed and mentioned data protection. Interesting differences between the three stakeholder groups were on the one hand that the employers gave very detailed answers, which allows the assumption that they have already thought carefully about the topic of big data. On the other hand, in contrast to the other two groups, the employees did not primarily think of their area (work environment) in the analysis, but of that of the clients and thus of the provision of the service. This underlines the strong focus on client satisfaction and encourages a more intensive involvement in the design process.   In contrast to other studies, this thesis analyses the influences on the areas not from a retrospective point of view, but a prospective point of view. This approach allows an unbiased look at the opinions of stakeholders and thus provides the best possible information for the design of big data tools for the tax consulting sector. Besides, by comparing this with changes found in other studies, it is possible to estimate how the use of big data in the tax consulting sector differs from other sectors.