This thesis presents new theories and creative techniques for exploring ‘designing for home happiness'. Set in the context of a primarily unsustainable and unhappy world, home is understood as a facilitator of current lifestyle practices that could also support long-term happiness activities, shown to promote more sustainable behaviour. It has yet to be examined extensively from a happiness perspective and many homes lack opportunities for meaningful endeavours. Service Design, an approach that supports positive interactions, shows potential in facilitating ‘designing for home happiness' but its tools are generally employed for visualising new systems/services or issues within existing ones instead of exploring related subjectivity. Art therapy techniques, historically used for expressing felt experiences, present applicable methods for investigating such subjective moments and shaping design opportunities for home happiness but have yet to be trialled in a design research context. This thesis therefore explores how Art Therapy and Service Design can be used successfully for ‘designing for home happiness'. A first study proposes photo elicitation as a creative method to explore, with participants from UK family households, several significant home happiness needs. Subsequently, art therapy techniques are proposed in Study 2 through two bespoke Happy-Home Workshops. This gives way to the Home Happiness Theory and Designing for Home Happiness Theory, which enable designers to design for home happiness. The Designing for Home Happiness Framework emerges from these studies proposing a new design creative method delivered through a workshop with specialised design tools and accompanying process for creating home happiness designs (i.e. services, product-service-systems). Through two Main Studies the framework is tested and validated with design experts in two different contexts, Loughborough (UK) and Limerick (Ireland), confirming its suitability and transferability in ‘designing for home happiness'. Resulting concepts support collective home happiness and social innovations by facilitating appropriate social contexts for their development. Overall, this research is the first to combine art therapy techniques with service design methods, offering original theories and approaches for ‘designing for home happiness' within Service Design and for social innovation. Collectively, this research delivers new creative methods for service designers, social innovators and designers more generally to investigate and support happier experiences within and outside the home for a more sustainable future.

The English Improving Access to Psychological Therapies (IAPT) programme is a government-funded initiative that aims to provide timely and equitable access to evidence-based psychotherapeutic interventions, within a primary care setting. Despite the many achievements of the programme, there are several issues regarding research to clinical gaps, as well as a high rate of variation between sites concerning outcomes and attrition. This thesis explores the implementation process of the IAPT delivery model to understand which factors are influential in the successful uptake and integration of evidence-based psychotherapeutic interventions. The aims of this thesis are:  To explore, identify and analyse the implementation process involved in establishing and delivering an IAPT service.  To uncover the factors that either facilitate or impede its development to provide a more in-depth and detailed account of the implementation and operation of services.  To develop an understanding regarding the applicability of evidence-based practice and the IAPT delivery model in a clinical setting, for the provision of psychological therapies. I conducted a series of semi-structured interviews with practitioners delivering and implementing services, across seven sites, and clients, across three sites. The design and analysis followed an Interpretative Phenomenological Analysis, focusing on personal meaning and sense-making processes. The objective of the interview was to understand the implementation process regarding the IAPT delivery model, exploring how this influences personal experiences and client engagement. Additionally, participant narrative was set in context using open-access data collected and published by the programme. The analysis generated three master themes for practitioners delivering and implementing services including: ‘A Call to Action’ describing how participants regarded this process as a genuine opportunity to make a real impact in mental healthcare; ‘Contextual Influences on Service Operation’ which explores the activities in becoming a locally determined, adaptable and relevant service; and a ‘Focus on Relationships’ outlining the relational and collaborative work involved during implementation. For the client group, three master themes were generated including: ‘A Personal Journey: From Discovery to Advocacy’ illustrating the changing experiences involved during service access and engagement; ‘Perception of Self’ which portrays how individuals made sense of their engagement by judging what it meant to them; 5 and ‘Outside Factors’ which explores the role of others and the physical journey made in getting to services. The analysis suggested that both groups made sense of their experiences in complex and varied ways. Heavily influencing the implementation of the IAPT delivery model is the over-arching need to boost throughput and quantity, possibly at a cost of quality. Additionally, it is argued that the use of routine outcome monitoring in services is useful for reflecting on the implementation process and engaging clients. The key to successful implementation appears to be about achieving integration, requiring a whole-systems based approach that considers the mediating pathways into and out of services. In light of the findings and literature, the thesis proposes several recommendations for future practice and further research.

From the 1990\'s onwards, service science field has experienced a great growth, taking the Marketing academic field as the precursor, next gathering Management and also Engineering academic field. From business tool (i.e., e-commerce), new approaches in service delivery (e.g., IT-based self-service technology such as on-line ticketing and reservation, on-line bank account access, on-line package tracking, and so forth), and new ways of relating to customers (i.e., e-Customer Relationship Management), internet based and IT services prompted researchers to an infusion of Software Engineering concepts and techniques into Service field (MOUSSA; TOUZANI, 2010). The beginning of 2004 was marked by the introduction of the service dominant logic (SDL), advocating a transition from an good-based exchange economy to a service-based one. Also, at the same year, IBM launched a call to action on the Service Science, Management and Engineer (SSME) initiative, pushing service research towards a more formal science field (MAGLIO et al., 2006). Researchers and practitioners are studying and developing ways to consolidate service theories, laws, and principles in order to effectively manage and control service systems in practice. On the other hand, Service Systems are defined as systems with an intense relationship (or collaboration) with the customer. This collaborative relationship characteristic changes the current (good-based) idea of services: from a one way informational channel, to a multiple resource exchange and adaptable process with the costumer. In fact, it changes not only the way service systems are understood, but specially how to design it. In terms of the impact of the service dominant logic on different economic sectors, the impact over manufacturing industry had the attention of several different researchers over the world (AURICH; MANNWEILER; SCHWEITZER, 2010; CAVALIERI; PEZZOTTA, 2012; TOMIYAMA, 2001). The Service Engineering research field then advocate for the incursion of Service Design in manufacturing, changing entirely the current idea of a production chain transformation process from suppliers raw materials inputs until distribution to the final consumer. However, the new perspective on manufacturing services understand services that encompass products, surpassing the notion of a product\'s function design, to reach a receiver\'s state change design. To support adaptation and intense relationship to address customer individual needs, a manufacturing service initiative must be root on technologies that brings more freedom and flexibility into the production process. A production processes for manufacturing services must be formed be a new sophisticated network arrangement supported by internet and combined with intelligent machines. In fact, manufacturing has to be supported to reach the concept of smart (virtual) factories producing smart products. The Product-Service Architecture (or just PSA) was proposed firstly by(SILVA; NOF, 2015) with the objective of answering the needs for a serviceoriented approach to manufacturing industries. As defined by the authors, PSA is a distributed architecture where a service provider is defined as an open set of production unities (which could deliver products, services, or even product/services) that could be independent or commercially connected to the service provider corporation. It is an approach to address the problem of Service Systems from a Design perspective, based on an high-level architecture. The current design approach for PSA is imported from the Service Information Systems, forming a collection of design methods and languages highly connected to object oriented and service-oriented architecture (SOA) approaches. However, to achieve the provider-customer relationship, intense and collaborative, improvements on PSA design approach should be placed in order to allow an internal design that could achieve new solutions that adapt to meet the customer\'s needs. Our main hypothesis is that major problems are on the early phases of the design. Modifying the approaches of the PSA design discipline to approaches more connected to agent-oriented modeling could offer the necessary tools to improve the service design using PSA. Goal-Oriented Requirement Engineering (GORE) emerged as approach very consistent modeling approach strongly based on agent-oriented concepts. Adding the concepts of goals and softgoals to the design process, that could be understood as a high-level stakeholder objectives, it opened a new level of analysis capturing the \"why\" dimensions of the stakeholders(YU, 1997). Following modeling representations to increase agency for the PSA design Discipline, the concept of Intentionality, brought by the GORE method i*, meaning interests and motivation of agents, seems to fit to the objectives of service design. Therefore, we present on this work our proposal for an Intentional PSA Service Design Discipline to support modeling and design for service system that could be even applied to new manufacturing approaches. For the purposes of this work, we understand discipline as a set of rules, involving steps and tools, to achieve a proposed goal. Discipline, as it does not admit a formalism that allows it to be called a method. Therefore, it is a theoretical conceptual proposal that aims practical incursions to demonstrated improvements of the modeling process. Therefore, what we want to demonstrate is that the steps gathered, aligned to a framework improves the quality of the design process. It is not possible to formalize it completely since there is no formal definition of the elements (even for services). It should be noted that the conceptual basis of the intention-based method lies in the preliminary stage of requirements elicitation and analysis, which as we know can not be formalized. We seeks the enrichment of the current PSA design discipline approach with Goal-oriented and Intentional approaches to form a new Service Design Discipline applied for the PSA architecture. / A partir da década de 1990, o campo das ciências de serviço vivenciou um grande crescimento, tendo o Marketing como campo acadêmico precursor, seguido pela área de gestão e logo depois pelo campo acadêmico da engenharia. Desde ferramentas de negócios (ie, comércio eletrônico), passando por novas abordagens na prestação de serviços (por exemplo, tecnologia de autoatendimento baseada em TI, emissão de tickets e reservas on-line, acesso à conta bancária on-line, entre outras), novas formas de relacionar-se com clientes (por exemplo, e-Customer Relationship Management), os serviços baseados na Internet e TI levaram os pesquisadores a uma infusão de conceitos e técnicas relacionadas ã engenharia de software dentro do campo dos serviços (MOUSSA; TOUZANI, 2010). Já o início de 2004 foi marcado pela introdução da lógica dominante de serviço (SDL), defendendo a transição de uma economia de trocas baseadas em bens para uma baseada em serviços. Além disso, no mesmo ano, a IBM lançou um \"call to action\"para uma iniciativa chamada Service Science, Management e Engineer (SSME), provocando uma maior formalização ao campo de pesquisa das ciências de serviço (MAGLIO et al., 2006). Porém, hoje ainda pesquisadores e profissionais estão estudando e desenvolvendo maneiras de consolidar as teorias, leis e princípios das ciências de serviço, a fim de gerenciar e controlar os sistemas de serviços na prática. Por outro lado, os Sistemas de Serviço são definidos como sistemas com uma intensa relação (ou colaboração) com o cliente. Esta característica de relacionamento colaborativo altera a idéia atual de serviços (baseada em bens): de um canal informacional unidirecional, para um intercâmbio de recursos múltiplos através de um processo adaptável com o cliente. Na verdade, esta mudança altera não apenas a forma como os sistemas de serviço são entendidos, mas especialmente como são projetados. Em termos de impacto da lógica dominante de serviço sobre os diferentes setores econômicos, a indústria de manufatura acabou obtendo grande atenção de vários pesquisadores pelo mundo. (AURICH; MANNWEILER; SCHWEITZER, 2010; CAVALIERI; PEZZOTTA, 2012; TOMIYAMA, 2001). O campo de pesquisa de Engenharia de Serviços, que estuda o impacto da lógica de serviços sobre a manufatura, defende então a incursão do Design de Serviço no processo de fabricação, mudando inteiramente a idáia atual de uma cadeia de produção que se iniciava a partir dos insumos e matárias-primas vindas dos fornecedores, passando pela manufatura, atá a sua distribuição ao consumidor final. No entanto, a nova perspectiva sobre serviços de manufatura compreende serviços que englobam os produtos, superando assim a noção do design como projeto da função de um produto, para alcançar a ideia de design como o projeto da mudança de estado de um receptor. Com o objetivo de apoiar a adaptação e o relacionamento intenso em busca de atender às necessidades individuais de cada cliente, uma proposta para um manufatura orientada à serviços deve ter como base tecnologias que trazem mais liberdade e flexibilidade ao processo de produção. Um processo de produção para os serviços de manufatura deve ser, portanto, formado por um novo e sofisticado arranjo em rede conectados à internet, combinando máquinas inteligentes e colaborativas. A manufatura dessa maneira caminhará para uma proposta no qual fábricas inteligentes (virtuais) produz produtos inteligentes. A Arquitetura de Produto-Serviço (ou apenas PSA) foi proposta pela primeira vez por (SILVA; NOF, 2015) com o objetivo de responder às necessidades de uma abordagem orientada a serviços para indústrias de manufatura. Conforme definido pelos autores, o PSA é uma arquitetura distribuída no qual um provedor de serviços é definido como um conjunto aberto de unidades de produção (que poderiam fornecer produtos, serviços ou mesmo produtos / serviços) que poderiam ser independentes ou comercialmente conectados à empresa prestadora de serviços. O PSA é portanto uma abordagem para tratar do problema dos Sistemas de Serviço a partir de uma perspectiva de Design, baseada em uma arquitetura de alto nível. A abordagem de projeto atual para o PSA foi importada de tácnicas vindas dos Sistemas de Informação de Serviço, formando uma coleção de métodos de design e linguagens altamente conectados à abordagens orientadas a objetos e à arquitetura orientada a serviços (SOA). No entanto, para alcançar a relação fornecedor-cliente, intensa e colaborativa, algumas melhorias na abordagem de design utilizando o PSA devem ser feitas a fim de permitir um projeto interno que poderia alcançar novas soluções que se adaptem às necessidades do cliente. Nossa principal hipótese é de que os principais problemas estão concentrados nas fases iniciais do design. Por tanto, é necessário realizar modificações na disciplina de design atual do PSA em busca de abordagens mais conectadas à modelagem orientada à agentes que poderia oferecer as ferramentas necessárias para tal alteração. A Engenharia de Requisitos Orientada para o Objetivo (GORE), portanto, surge como uma candidata importante dado que é uma abordagem de modelagem muito consistente e também fortemente baseada em conceitos orientados a agentes. Esta adiciona conceitos como goals e softgoals, que podem ser entendidos como uma representação alto nível dos interesse dos stakeholders. Assim, permitindo um novo espaço de análise capturado através da dimensão dos \"porquês\"dos stakeholders (YU, 1997). Seguindo as representações de modelagem que buscam aumentar a agência com foco para uma possível aplicação na disciplina de design do PSA, o conceito de Intencionalidade, trazido pelo método GORE i*, que representa os interesses e motivação dos agentes, parece ajustar-se aos objetivos do design de serviço. Portanto, apresentamos neste trabalho a nossa proposta para uma Disciplina Intencional para o Design de Serviço usando o PSA para apoiar a modelagem e o design de sistema de serviço que poderiam ser aplicados até mesmo em conjunto com novas abordagens para manufatura. Para os fins desse trabalho, entendemos disciplina como um conjunto de regras, um código de conduta, envolvendo etapas e ferramentas, para alcançar um objetivo proposto. Discilpina, pois esta não admite formalismo que permita chamá-la de método. Portanto trata-se de uma proposta de base teórica conceitual que visa a incursão prática demonstrada pela melhoria do processo de modelagem. Logo, o que se quer demonstrar é que a reunião de passos, alinhado a um framework melhora a qualidade do pocesso. Não é possível formalizar completamente este método já que não há uma definição formal dos elementos (e nem mesmo de serviços). Note-se que ainda que a base conceitual do método baseado em intenções se encontra na fase preliminar da eliciação e análise de requisitos, que como se sabe não pode ser formalizada. Buscamos portanto o enriquecimento da atual abordagem de disciplina de projeto usando PSA com abordagens orientadas por objetivos e intencionais para formar uma nova disciplina de design de serviços aplicada para a arquitetura PSA.

Today many people experience that their phones are taking them out of the present. This is the case at concerts too where some perceive them to be a distraction from the actual experience. This paper maps what the concert experience consists of from a qualitative perspective and then uses the same phones that people perceive to be distracting for making them more engaged in the event.

Previous studies have shown that ethically loaded design sit- uations within design currently present themselves as an implicit and non-reflexive activity. Others promote a development of ethi- cal tools which are incorporated within the normal set of methods and tools used during the design process. Within the service de- sign discipline no such research has been identified. In order to shed a light on the ethics within service design this thesis explores the ethical design ecology of service design and gives a first sketch of an ethical baseline for the field. The data collected in the study represents five weeks of shadowing in-house and external service design consultants working in Scandinavia. The data was analyzed by means of the three major normative theories within ethics and the Value-Sensitive Design framework. The analysis tools were ap- plied through a three step process where situations first were iden- tified, then the value-sensitive situations were flagged by means of the VSD-framework. Finally these value-sensitive situations were looked at from an ethical perspective using the three major ethical normative theories, consequentialism, deontology and virtue ethics. The results demonstrate that service designers often approach eth- ical problems in an implicit and ethically consequentialist way and that when ethical situations are dealt with explicitly they are often of a nature in which the consequences of the proposed design solution easily can be foreseen.

Trots att användarmedverkan borde vara ”best practice” för att skapa ömsesidigt värde för både beställare och användare inom kravfångst är detta inte fallet. Eftersom Service Design betraktas vara bra för ömsesidigt värdeskapande undersöker rapporten vilka tre Service Designverktyg som kan vara ett alternativ för att fånga krav som speglar ömsesidigt värde. Genom en litteraturstudie visar rapporten att Customer journey maps, personas och shadowing är de tre vanligaste verktygen; av dessa tre anser systemutvecklare att Customer journey maps lämpar sig bäst för kravfångst på grund av förmågan att belysa problem hos både användare och beställare. Detta verktyg tillämpas tillsammans med serviceleverantör och användare i tre workshops och utifrån dessa redogörs egna praktiska erfarenheter och hur dessa upplevdes av deltagande serviceleverantör och användare. Rapporten visar att Customer journey maps är ett bra alternativ för ömsesidigt värdeskapande inom kravfångst och att shadowing och personas fokuserar mer på användaren än beställaren av ett system. / In order to create co-value for both clients and users in requirements elicitation, user participation should be best practice – but research shows that it is not. In this thesis, Service Design is seen as an enabler for co-value creation between clients and users. The thesis examines if the three most common Service Design tools can be an alternative to capture requirements that reflect co-value for both the client and the users. Through a literature review this thesis reveals that customer journey maps, personas and shadowing are the three most common tools and that system developers believes that the Customer journey maps are best suited for requirements elicitation due to the ability to highlight problems of both users and clients. This tool is applied together with the service provider and the user in three workshops and based on these, the thesis outlines practical experiences and how this tool is experienced by participating service provider and user. The report reveals that Customer journey maps is a viable option for co-value creation in requirements elicitation whereas shadowing and personas are more focused on the users of a system than the client of a system.

本研究闡述了為因應PC整體市場的逐漸萎縮，以個案公司所處的顯示卡產業如何透過4D服務設計(Service Design)的邏輯及設計思考(Design Thinking)的系統思維，替現有的商業模式(Business Model)詮釋出另一符合未來需求的新商業模式。透過以人為本之價值共創的服務設計模型，確認相關的利害關係人，並實際訪談各利害關係人後，深入分析使用者潛在問題及需求，以不同視角來找出創新的洞見(Insight)。依據此洞見來發展可行的方案，並展開成為完整的服務系統，再將此服務系統雛型具體化產出後進行風險分析。最終的研究結果訴諸以形塑出新的商業模式來具體呈現。

Diploma thesis is focused on utilization of best practices from IT Infrastructure Library v3 in specific company. ITIL v3 is described in 5 books and by 26 core processes. The objective of this diploma thesis is to find only relevant processes which are designed and described for selected company. General information about ITIL and benefits which are delivered from using ITIL can be found in theoretical part. Frameworks and standards that have synergy with ITIL are also described in theoretical part. Specific company is introduced in practical part, where can be also found quantitative research method, which is used for choosing specific project. Release and Deployment Management, Supplier Management, Asset and Configuration Management is chosen based on results from research.

This thesis deals with the process of Capacity Management. The main objective of the process is to ensure sufficient capacity of existing infrastructure to support daily business operations and projections of future capacity based on the requirements of the business. In the first part the author focuses on the basic performance characteristics of the Capacity Management coming within the Information Technology Infrastructure Library (ITIL). Also, the author analyzes the process of Capacity Management in an unnamed company and compares it with the best practices of ITIL. The second part is derived from the first, where the author discusses the Business Capacity Management and management of the capacity of IS/ICT. The last part of thesis is about Cloud Computing technologies from the Capacity Management point of view, as well as the introduction of such technologies in selected company. Each part consists of both theoretical backgrounds from diverse sources, as well as practical experience of the author.

El presente proyecto tiene como objetivo fundamental, establecer un modelo de negocio rentable que posibilite ofrecer a las medianas empresas servicio de auditorías operacionales, control interno, administración de riesgos y servicios forenses. El desarrollo de estos servicios posibilitará que las empresas puedan mitigar los riesgos de negocio, el fraude interno o externo, los cuales se traducen en pérdidas financieras dentro de las empresas, así como en la reducción de su rentabilidad futura, arriesgando su sostenibilidad en el mercado. Sin embargo, ante los diversos escenarios que ha atravesado el país, surge la necesidad, por parte del sector empresarial, de invertir en la mejora de sus capacidades y procesos para obtener ventajas competitivas y aumentar su cuota en el mercado, dado que la incertidumbre y la falta de información son obstáculos claves para la toma de decisiones en los distintos niveles de una organización. En esta línea, las empresas deben adaptar nuevos estándares de cumplimiento legal dentro de la lucha contra la corrupción plasmada en el Decreto Legislativo N° 1385, la cual motiva a que las empresas adopten medidas de control interno y riesgos y posibiliten el desarrollo de lineamientos y objetivos empresariales enfocados al control del fraude y la corrupción. Ciertamente, se puede inferir que las pequeñas y medianas empresas desatienden el desarrollo del control interno debido a su dimensión, dado que tienen dificultades para crecer a causa de su cultura desordenada de desarrollo, como cuando van creando áreas de acuerdo con la necesidad del momento, el cual puede generar mayores costos y una difícil detección de los procesos, lo que no permitiría un adecuado control y correcta gestión de riesgos. Frente a lo planteado, nuestra propuesta de negocio está orientada la atención de medianas empresas, con el fin de fortalecer las capacidades de estas empresas en los distintos sectores económicos del país y que, a la vez, les posibilite hacer frente a los nuevos riesgos, dentro y fuera, de sus organizaciones. Y si bien surgen en el mercado diversas consultoras que buscan cubrir estos servicios, la mayoría son extranjeras reconocidas, por lo que nuestra firma ingresa al mercado de la consultoría como una proveedora de los más apremiantes servicios, con bajos costos y al alcance de las empresas, con la finalidad de contribuir al desarrollo, crecimiento y generación de valor de dichas organizaciones. Por ello, los servicios propuestos en el Plan de negocio están definidos por paquetes alineados a una estrategia por diferenciación, por lo que ofrecemos servicios con características únicas y con posibilidades de obtener mayores precios en el mercado. En la primera etapa del Proyecto, los años uno y dos del periodo de análisis, la prioridad es consolidar el negocio a través de la formación del equipo de consultores y auditores altamente calificados, la implementación de procesos internos, uso y aplicación de tecnologías, sistemas de control y de dirección. Para ello, es indispensable el desarrollo de alianzas estratégicas con instituciones del ejercicio de la profesión contable, así como con las principales empresas y certificadoras de calidad asociadas para fortalecer los servicios. Con respecto a la expansión, a partir del tercer año del análisis. En esta etapa se consolidará las actividades de la etapa uno y para ello se requerirá incrementar la capacidad instalada, para lo cual se considerará el espacio físico requerido, así como a los consultores especializados y el equipamiento respectivo. Se busca, por tanto, crecer significativamente en facturación y acumulación de clientes. También, en esta etapa, se debe expandir el negocio a las regiones del interior del país, se consolidarán alianzas con asociaciones de empresas y se buscará integrar una red de socios externos de confianza y de organizaciones que impulsen la consultoría. El proyecto presenta niveles aceptables de rentabilidad sustentado en el mercado objetivo, al cual se orienta de acuerdo con el estudio de mercado y al tamaño de la demanda potencial. Por tanto, es un negocio viable porque existen las condiciones necesarias para implementar los servicios y porque se proyecta a un entorno favorable en el segmento empresarial peruano, que es impulsado desde el Gobierno central y respaldado por las proyecciones favorables de crecimiento en la actividad económica. Se puede concluir, que el mercado empresarial peruano es reacio a invertir en contratos de consultoría, por lo cual la tarea principal para la captación de clientes será difundir la importancia de los beneficios que genera la adquisición de los servicios propuestos en el presente Plan de negocio. Finalmente, la firma consultora busca, en el mediano plazo, ser reconocida en los sectores económicos objetivo y en las asociaciones como una consultora experta en potenciar a medianas empresas. / The main objective of this project is to establish a profitable business model that makes it possible to offer forensic audit and internal control and risk audit services to medium-sized companies. The development of these services will enable companies to mitigate business risks, internal or external fraud, which translate into financial results of companies, as well as reducing their future profitability, risking their sustainability in the market. However, faced with the different scenarios that the country has gone through, there is a need, on the part of the business sector, to invest in the improvement of its capacities and processes in order to obtain competitive advantages and increase its share in the market, given that the uncertainty and The lack of information are key obstacles to decision making at different levels of an organization. In this line, companies must adapt new standards of legal compliance within the fight against corruption embodied in Legislative Decree No. 1385, which motivates companies to adopt internal control measures and risks and enable the development of guidelines and business objectives focused on the control of fraud and corruption. Certainly, it can be inferred that small and medium enterprises disregard the development of internal control due to their size, given that they have difficulties to grow because of their disorderly culture of development, as when they are creating areas according to the need of the moment, which can generate higher costs and a difficult detection of the processes, which would not allow an adequate control and correct risk management. In light of the above, our business proposal is focused on the attention of medium-sized companies, in order to strengthen the capabilities of these companies in the different economic sectors of the country and, at the same time, make it possible to face the new risks, inside and outside, of their organizations. And while there are several consultants in the market that seek to cover these services, most are foreign recognized, so our firm enters the consulting market as a provider of the most pressing services, with low costs and within the reach of companies, with the purpose of contributing to the development, growth and generation of value of said organizations. Therefore, the services proposed in the Business Plan are defined by packages aligned to a differentiation strategy, which is why we offer services with unique characteristics and with the possibility of obtaining higher prices in the market. In the first stage of the Project, years one and two of the analysis period, the priority is to consolidate the business through the formation of a team of highly qualified consultants and auditors, the implementation of internal processes, use and application of technologies, systems of control and direction. For this, it is essential to develop strategic alliances with institutions in the accounting profession, as well as with the main companies and associated quality certifiers to strengthen the services. With respect to the expansion, from the third year of the analysis. In this stage, the activities of stage one will be consolidated and for that, it will be necessary to increase the installed capacity, for which the physical space required will be considered, as well as the specialized consultants and the respective equipment. Therefore, it seeks to grow significantly in billing and customer accumulation. Also, at this stage, the business should be expanded to the interior regions of the country, alliances with business associations should be consolidated, and a network of trusted external partners and organizations that promote the consultancy should be integrated. The project presents acceptable levels of profitability sustained in the target market, which is oriented according to the market study and the size of the potential demand. Therefore, it is a viable business because the necessary conditions exist to implement the services and because it is projected to a favorable environment in the Peruvian business segment, which is driven by the central government and supported by favorable projections of growth in economic activity. It can be concluded that the Peruvian business market is reluctant to invest in consulting contracts, so the main task for attracting customers will be to disseminate the importance of the benefits generated by the acquisition of the services proposed in this Business Plan. Finally, the consulting firm seeks, in the medium term, to be recognized in the target economic sectors and associations as an expert consultant in empowering medium-sized companies. / Trabajo de investigación