El presente trabajo de suficiencia profesional fue realizado con el objetivo de evaluar el impacto del sistema de costos por órdenes en el estado de situación financiera en empresas que brinden servicios, específicamente en el sector de arquitectura. Por tal motivo en el marco teórico se define conceptos relacionados a las variables en investigación, y también se menciona diferentes autores e investigaciones internacionales sobre el tema en mención para un mayor alcance del trabajo. Por tal razón, se desarrolla este trabajo de investigación esperando un mayor aporte a estas investigaciones para que sirva como base y motivación para seguir investigando paradigmas de la aplicación a este tipo de costo que surgirán en el futuro de las aplicaciones de las empresas Por otro lado, para validar y sustentar las hipótesis planteadas se utilizaron instrumentos cualitativos, tales como entrevistas de profundidad, e instrumentos cuantitativos, tales como encuestas. Finalmente, se desarrollará un caso práctico donde se compara la situación actual de la empresa y la situación después de haber aplicado el sistema de costos por órdenes de acuerdo a lo investigado, analizando el impacto en la situación financiera de una empresa que brinda servicios de arquitectura en Lima. / The present professional proficiency work was carried out with the objective of evaluating the impact of the cost system for orders in the statement of financial position in companies that provide services, specifically in the architecture sector. For this reason, in the theoretical framework, concepts related to the research variables are defined, and different authors and international research on the subject in question are mentioned for a greater scope of work. For this reason, this research work is being developed, hoping for a greater contribution to these investigations so that it serves as a basis and motivation to continue investigating paradigms of the application to this type of cost that will arise in the future of the applications of the companies. On the other hand, qualitative instruments, such as in-depth interviews and quantitative instruments, such as surveys, were used to validate and sustain the hypotheses. Finally, a case study will be developed comparing the current situation of the company and the situation after having applied the cost system for orders according to the research, analyzing the impact on the financial situation of a company that provides architectural services in Lima. / Tesis

This diploma thesis assess the analysis of range of services provided by the non-profit organizations in the areas along the borders of South Bohemian region. This assessment is to be based on gaining information on current condition of non-profit sector in the given region as well as the possibility of cross-border cooperation with foreign subjects of similar kind. The practical part of this diploma thesis is dealing with research of the range of activities being engaged by the non-profit organizations in the area. Non-profit organizations which had been asked have shown the interest in cooperation with both domestic and foreign non-profit organizations. Based on the output of the research a report concerning the condition of the non-profit sector has been made, as well as recommendation on further activities of the non-profit organizations.

Syfte: Att utformning av logotyp har stor vikt för företagets identitet är allmän känt, men detär minst lika viktigt för ett företag att ha en logotyp som kan förmedla deras budskap ut tillkonsument. Syftet med detta arbete blev därmed att analysera hur de atmosfäriska stimulivariabler,färg, typografi och symbol, påverkar konsumentens uppfattning av logotypensavsedda kundbudskap inom tjänsteföretag. Metod: Detta arbete grundades på ”mixed methods”, vilket är en kombination av kvalitativoch kvantitativ forskningsmetod. Den empiriska undersökningen skedde genom fyra styckensemistrukturerade intervjuer och därefter genomfördes en webbaserad enkätundersökning.Informationen som framställdes från intervjuerna användes för att utformaenkätundersökningen, och den population enkätundersökningen omfattades uppgick tillungefär 5 695 respondenter. Sedan analyserades inkomna enkätsvar med hjälp av enkorrelationsanalys och en klusteranalys, som skapades i programmet SPSS, och jämfördesmed tidigare teori samt företagens intervjuer. Resultat & slutsats: Företag kan ha budskap med goda motiveringar bakom dem, men trotsdetta finns svårigheter för respondenter att uppfatta dessa budskap genom endast en logotyp.Det är därför mycket möjligt att mer än en ensam logotyp behövs för att dessa budskap ska nåhela vägen fram, exempelvis en symbol eller slogan. Respondenterna uppfattar en logotypsom lättare att komma ihåg de gånger som färgen sticker ut, typsnittet är “utöver det vanliga”eller när logotypen innehåller en symbol. Examensarbetets bidrag: Undersökningens genomförande har tillfört både praktiska ochteoretiska bidrag, framförallt inom forskning som berör färg och typografi i logotypen. Bland annat har undersökningen visat att företag med god eftertanke och välmotiverade val kanförmedla flera budskap och deras affärsidé ut till konsument. Detta visar på att det inte endastär företags fysiska agerande som är av betydelse, utan lika stor del av konsumentensuppfattning om företaget ligger i företagets grafiska marknadsföring utåt. Förslag till fortsatt forskning: Ytterligare forskning kring de atmosfäriska stimulivariablernafärg, typografi och symboler i den grafiska profilen behövs. Att då undersökavilka färger som klassificeras som varma, kalla och neutrala inom olika områden, såsomSverige, Norden, Skandinavien och Europa, hade varit relevant. Likaså hade undersökning avi vilken utsträckning typsnitt med normal tjocklek och fet tjocklek påverkar läsbarheten varitintressant. / Aim: The design of a logo is of great importance to the company's identity, but it is equallyimportant for a company to have a logo that can convey their message to the consumer aswell. The purpose of this paper was thus to analyze how the atmospheric stimuli-variables,colour, typography and symbol affect the customer's perception of the logo's intendedcustomer messages within service companies. Method: This work was based on “mixed methods”, which is a combination of qualitativeand quantitative research methods. The empirical survey was conducted through foursemistructured interviews and an online survey was conducted. The information obtainedfrom the interviews was used to design the survey, and the population that the survey coveredamounted to approximately 5,695 respondents. Then, surveyed questionnaires were analyzedusing a correlation analysis and a cluster analysis, created in the SPSS-program, compared toprevious theory and corporate interviews. Result & Conclusions: Companies can have messages with good motivations behind them,but despite that it is difficult for respondents to perceive them through just one logo. Therefore, it is possible that more than a single logo is needed for these messages to reach allthe way, for example with a symbol or slogan. Respondents perceive a logo as easier toremember the times the colour stands out, the font is "beyond the usual" or when the logocontains a symbol. Contribution of the thesis: The study's implementation has added both practical andtheoretical contributions, especially in research related to colour and typography in logotypes.Among other things, the survey has shown that companies with good reflection and wellmotivatedchoices can convey several messages and their business idea to consumers. Thisshows that it is not only corporate physical activity that is important, but as much is perceivedin the company's graphic marketing towards consumers. Suggestions for future research: To carry out further studies on the atmospheric stimulivariables colour, typography and symbols in the graphic profile is needed. To investigatewhich colours classified as warm, cold and neutral in different areas, such as Sweden, Nordiccountries, Scandinavia and Europe, would been relevant. Similarly, examination of the extentto which fonts of normal thickness and fat thickness affect readability would be interesting.

Renovation of the existing buildings in Sweden represents a great potential to achieve the energy efficiency and carbon emission targets set by the European Union and the Swedish government. The Energy Performance Contracting (EPC) is regarded as an efficient way to manage and to outsource the risks of energy efficiency (EE) measures. The thesis aims to identify the theoretical framework of EPC in the Swedish scenario and, through a real case, develop a model that relates EE measures and its results considering the capital investment versus running costs of renovation projects. The work is based on the incorporation with the Morastrand AB. The research expects to assess EPC processes and measures as in Energy Service Companies (ESCO) and consequently help in the decision making and the management of the projects. The thesis is composed of two parts. The first part identifies the theoretical framework of energy contract models focusing on the EPC, while a case study with Morastrand AB is subsequently presented. It is suggested one approach for the preliminary comparison of different renovation measures in EE projects, corresponding to the first step of the planning phase of an EPC. General recommendations and sensitive factors were identified and can assist Morastrand AB to effectively implement EE projects in the future. For orienting investments, the Lifecycle Cost Analysis (LCCA) is a method to study solutions under economic aspects and further it can be extended to the complete Lifecycle Assessment of the upcoming projects. The theoretical framework of the EPC is composed by identifying the projects, performing the technical analysis, determinizing the potential in energy savings, deepening the analysis with auditions, tendering the project, designing and executing the project, commissioning, operating and supporting the systems with constant monitoring and maintenance. The biggest challenge for the EPC in Sweden is the relation between the ESCOs and their clients. The figure of the facilitator could improve the results and balance the knowledge gap between the parts. The actors of these projects are the ESCO, the client, the facilitator and the financing part. In Sweden, very frequently the client finances the operation. There are a few models of contracting, and the most popular are guaranteed savings and shared savings. The thesis performed the LCCA of three options for window replacement in a building at the end of its lifespan. The results show that the trends in prices and interest rates are sensitive factors. In this case, the projects with higher initial investments were more profitable. Those solutions can shield the company against energy prices escalates and contribute to the green policies.

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-24T14:04:32Z No. of bitstreams: 1 61090100004.pdf: 892202 bytes, checksum: ddb115acbf78277c0e1537167151923c (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T14:10:18Z (GMT) No. of bitstreams: 1 61090100004.pdf: 892202 bytes, checksum: ddb115acbf78277c0e1537167151923c (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T14:10:58Z (GMT) No. of bitstreams: 1 61090100004.pdf: 892202 bytes, checksum: ddb115acbf78277c0e1537167151923c (MD5) / Made available in DSpace on 2011-05-24T14:20:04Z (GMT). No. of bitstreams: 1 61090100004.pdf: 892202 bytes, checksum: ddb115acbf78277c0e1537167151923c (MD5) Previous issue date: 2011-02-28 / The need to restrain the lack of control of the health plan market became an important issue in the national scene in the 90s. Thus, 10 years after the Unified Health System's (SUS) creation, in a context of pressure and of low health plan regulation, the Law nº 9.656/1998 was instituted. It was an unprecedented legislation in Brazil because it regulated the activities of health service companies (OPS) at national level. Among other issues, the Law established the SUS reimbursement policy, imposing in the Article nº 32 that when a beneficiary uses the public system for a procedure which is covered by his or her health plan, the OPS should reimburse the SUS. However, this policy is one of the conflicts that lie within the limits of interests between the private and public sector: already in 1998 OPSs filed an unconstitutional act against the policy and they resort to lawsuits for not paying the public coffers. Even after 12 years of the Law's creation, it is still unknown the real impact of Article nº 32 on its target public, therefore, this study aimed to evaluate the effectiveness of the SUS reimbursement policy. The methodology used was based on the evaluation of data managed by the Supplementary Health National Agency (ANS) and the Ministry of Health / DATASUS, and of interviews performed with managers of the public and the private sector. Despite ANS’s efforts, the results showed reduced effectiveness of the policy in financial and legal terms; and on its target public. Only 22% of what ANS charged returned to the Unified System from 1999 to 2006, the policy is viewed as unconstitutional by the market and has little impact over OPSs, SUS and beneficiaries. Issues such as the values of the national unified equivalence procedure table (TUNEP), the reimbursement’s unconstitutionality and the beneficiary’s own option to use SUS’s services were voiced by health plan managers as factors that generate OPSs’s resistance towards the policy. Public actors affirmed its importance for beneficiary and SUS protection, and the fact that made possible the construction of the Registry of Beneficiaries of all OPSs. On the other hand, they recognize the policy’s poor results. It is recommended to maintain the SUS reimbursement policy as a tool to deter companies which have the intention to bypass the legal requirements of the Regulatory Agency, that acts promoting the public interest in supplementary health care. However, it must undergo the necessary reformulations and consensus must be established between the Unified System and the supplementary sector. / A necessidade de coibir o descontrole do mercado dos planos de saúde tornou-se uma questão importante no cenário nacional, na década de 90. Desta forma, 10 anos após a criação do Sistema Único de Saúde (SUS), em um contexto de pressões e de baixa regulação dos planos de saúde, instituiu-se a Lei no 9.656/1998, uma legislação inédita no Brasil, pois regulou as atividades das operadoras de planos de saúde (OPSs) em nível nacional. Dentre outras questões, a Lei estabeleceu a política de ressarcimento ao SUS, impondo no Artigo no 32 o ressarcimento pelas OPSs das despesas geradas ao SUS quando um beneficiário usa a rede pública para um procedimento coberto pelo seu plano. No entanto, esta política é parte dos conflitos que se situa no limite dos interesses entre o setor privado e público: as OPSs já em 1998 moveram uma ação direta de inconstitucionalidade contra a mesma e têm recorrido frequentemente ao judiciário para não pagarem os valores cobrados pela Agência Nacional de Saúde Suplementar (ANS). Após 12 anos da Lei, ainda não se conhece o seu real impacto. Portanto, o presente trabalho teve como objetivo avaliar a efetividade da política de ressarcimento ao SUS. A metodologia utilizada baseou-se na avaliação de dados produzidos pela ANS e pelo Ministério da Saúde/DATASUS, e das entrevistas realizadas com gerentes da rede pública e privada. Apesar das ações da ANS, os resultados apontaram a reduzida efetividade da política em termos financeiros, jurídicos e sobre o seu público-alvo. Apenas 22% do cobrado às OPSs foi restituído ao Sistema Único de 1999 a 2006, a política é vista como inconstitucional pelo mercado e tem reduzido impacto sobre as OPSs, o SUS e os beneficiários. Questões como os valores da tabela única nacional de equivalência de procedimentos (TUNEP), a inconstitucionalidade do ressarcimento e a opção do beneficiário pelo uso do SUS foram explicitadas pelos gestores de planos de saúde como fatores geradores de resistência das OPSs frente à política. Os dirigentes públicos afirmaram a importância da mesma para tutela de beneficiários e do SUS, como de ter viabilizado a construção do Cadastro de Beneficiários da ANS, porém, reconhecem os seus baixos resultados. Recomenda-se a manutenção do ressarcimento ao Sistema Único como um instrumento para coibir empresas que procuram contornar as exigências legais da Agência Reguladora, a qual atua promovendo a defesa do interesse público na assistência suplementar à saúde. No entanto, a mesma deve sofrer as devidas reformulações e devem ser estabelecidos consensos entre o SUS e o setor suplementar.

El mundo está en constante cambio y con la pandemia del COVID-19, estos cambios aceleraron aún más a que los mercados se adaptaran, impulsando a que las empresas de servicios tengan que adaptarse al mismo ritmo para lograr satisfacer las nuevas necesidades del consumidor actual. En el Perú, se presenta una oportunidad de negocio, ya que se puede identificar la necesidad de resolver tareas en el hogar de los peruanos por algunas fallas técnicas de algún objeto, o muchas veces porque tienen una agenda tan ocupada que no les permite realizar estas tareas, o debido a que muchas personas no cuentan con el tiempo o conocimiento para solucionarlo. En tal sentido, este trabajo se enfoca en desarrollar House Service, una solución de servicios multi generales del hogar que por medio de una plataforma web tanto técnico como cliente podrán contactarse. Durante el trabajo de investigación de este proyecto se realizaron experimentos, entrevistas, uso de landing page y validaciones técnicas de la solución, así como del modelo de negocio. La metodología de validación nos permitió delimitar el segmento de mercado para estos servicios. Se toman como potenciales clientes a las personas que buscan ayuda en alguna tarea del hogar, que pertenezcan a la zona 6,7 y 8 de Lima Metropolitana, y que tengan entre 18 a 45 años pertenecientes al NSE A y B. / The world is always in constant change, and with the COVID-19 pandemic, these changes accelerated even more for markets to adapt, prompting that service companies have to adapt to the same pace of change, in order to meet new needs of the current consumer. In Peru, a business opportunity is presented, since the need to solve tasks in the home of Peruvians can be identified due to some technical failures of an object, or many times because they have such a busy schedule that it does not allow them to carry out these tasks, since many people do not have the time or knowledge to fix it. In this sense, this work focuses on developing a multigeneral home service solution that can be contacted through a web platform both technically and client. During the research work for the validation of this project, experiments, interviews, use of the landing page, and technical validations of the solution, as well as the business model, were carried out. The validation methodology will include defining the market segment for these services. Potential clients are people seeking help with some household chore, who belong to zone 7, 8 and 9 of Metropolitan Lima, and who are between 18 and 45 years old belonging to socioeconomic level A and B. / Trabajo de investigación

I Sverige står bostad- och servicesektorn för 40 procent av landets totala energianvändningoch utfaller således i en högre förbrukning än både transport- och industrisektorn. Entredjedel av denna energi förbrukas inom de 90 miljoner kvadratmeter ägda av offentligsektor. I dagsläget erbjuder den svenska marknaden ett antal olikaenergieffektiviseringstjänster inom offentlig sektor. Energy Performance Contracting, (EPC), ären av dem. Denna typ av energitjänstemodell bygger på att EPC-leverantören hjälperbeställaren att ta ett helhetsgrepp på fastighetsbeståndets energi- och drifteffektivisering, föratt sedan ingå i ett långsiktigt avtal om energieffektiviseringsåtgärder och garantibesparingar.De formulerade åtgärderna finansieras därmed av framtida garanterade energibesparingar,garantier som undertecknas av EPC-leverantören. Genom att ingå i ett EPC-avtal kankommuners ekonomiska risker minimeras och fastighetsbeståndet uppgraderas samtidigtsom internationella och nationella klimat- och miljömål kan nås.Energibehovet i Sverige ökar ständigt och förutspås fortsätta stiga. Europaparlamentet ochEuropeiska unionens råd beskriver i sina direktiv att takten för energieffektivbyggnadsrenovering fordras öka för att det förhöjda behovet skall kunna möta allt striktaremiljökrav. Den antropogena globala uppvärmningen resulterar i extrema väderförhållandenoch orsakar förödande konsekvenser på olika delar av vår planet. Värmeböljor, ökenbildning,flyktingströmmar och svält är några av de allvarligaste följderna. Hållbar energianvändning ärdärför oerhört viktigt för att jorden skall fortsätta att vara en plats att leva på. 90 procent avde fastigheter vi har idag kommer att finnas kvar år 2050, och energieffektivisering i sambandmed renovering är därför avgörande för minskning av den totala energianvändningen inomsektorn. Trots flertalet goda exempel på nöjda kunder och kalkyler som visar på stor potentialhar enbart en tredjedel av Sveriges kommuner beslutat om att genomföra ett EPC-projektunder de knappa 20 åren som marknaden funnits. I dagsläget är marknaden nästintillobefintlig.En empirisk studie genomfördes där 20 intervjuer hölls mot beställare, entreprenörer ochområdesexperter för att definiera barriärer som begränsar EPCs utveckling i avsikt attförstärka positionen på marknaden. Studien visade att de mest påtagliga barriärerna för EPCär avsaknad av ansvarskänsla för energieffektivisering hos kommuner följt av frånvaro avincitament att arbeta med de satta målen. Låg beställarkompetens beträffande tekniskbefogenhet och allmän kunskap om energieffektivisering och hållbar energianvändning ledertill problematik att ta till sig EPC och släppa in entreprenör vilket är nästa barriär. Utöver detäven mytspridning som gett EPC dåligt rykte. Genom att likaledes definiera incitament attgenomföra ett EPC-projekt kan en klar bild av ursprungsläget målas upp för att tillsammansmed de konstaterade barriärerna förändra positionen. Intervjuerna visade att drivkrafternaatt genomföra ett EPC projekt kunde sammanfattas till viljan att ta ett helhetsgrepp påeftersatt underhåll och öka tekniknivån samtidigt som man sparar energi. Studien ämnarsåledes åt att förstå vad som saknas för att vilja nå dessa positiva effekter. / The housing and services sector in Sweden constitutes 40 percent of the country’s totalenergy consumption, resulting in higher consumption than both the transport and industrysectors. One third of that energy consumed is utilised throughout the 90 million square meterarea owned by the public sector. There is a number of different companies that currentlyoffers energy efficiency services to the public sector, and Energy Performance Contracting(EPC) is one of them. The EPC model is based on the concept that the property owner obtainshelp from an energy service provider, in order to adopt a holistic approach towards energyefficiency measures and warranty savings. The contractor, which in this case is the EPCsupplier,provides the warranty by signing a long-term agreement on the calculated energyreduction. By committing to an EPC agreement, the municipalities' financial risks can beminimised, properties upgraded as well as contributing towards the attainment ofinternational and national climate and environmental goals.Energy demand is continuously increasing and it is predicted to continue to rise. TheEuropean Parliament and the Council of the European Union state in their directives that thepace of energy efficient property renovation must increase, in order to meet ever morestringent environmental requirements. Anthropogenic global warming has resulted inextreme weather conditions causing devastating consequences to our planet, with heatwaves, desertification, refugee flows and starvation being some of the most serious.Sustainable energy utilization is therefore critical to maintain the earth’s inhabitability. 90percent of the properties we have today will still exist in 2050. That is why energy efficiency inconnection with renovation is crucial for reducing overall energy usage within the sector.Despite many good examples of satisfied customers and economically viable implementationsshowing great potential, only a third of Sweden's municipalities have decided to implementan EPC project. Hence, there is currently no substantial market for EPC projects.To identify what is needed to strengthen EPC's position on the market, an empirical study wasconducted where 20 interviews were held with clients, entrepreneurs and industry experts.The study revealed that the most significant barriers facing the EPC market are the lack ofsense of responsibility for energy efficiency within municipalities, followed by the absence ofmeasures incentivising attainment of the set targets. A further barrier is the customer´s lackof technical competence and general knowledge regarding energy efficiency and sustainableenergy usage resulting in problems in adoption and implementation of EPC, which in turnresults in EPC getting a bad reputation. The interviews demonstrated that the driving forcesencouraging the implementation of an EPC project could be summarized as the desire to takea holistic approach to neglect maintenance and increase the technology standard, whilstsaving energy at the same time. The analysis provides a clear picture of the current state ofthe EPC market, both in terms of barriers to its development and possible incentives requiredin order to encourage implementation of EPC projects. The study aims to provide insight intowhat measures can be taken to increase the market appeal of EPCs.

Servicelandskapet och dess utformning där företagets tjänst produceras och konsumeras har kommit att bli allt viktigare ur ett marknadsföringsperspektiv. Detta då platsen kan användas för att skapa positiva upplevelser för slutkunderna, och samtidigt fungera som en effektiv kommunikationskanal för att förmedla varumärket. Syftet med studien är därmed att generera kunskap till ämnesområdet varumärkeskommunikation, genom att undersöka hur arkitekt-och designbyråer, på uppdrag av tjänsteföretag, strategiskt planerar utformningen av servicelandskap för att stärka kundens varumärke. För att undersöka detta har en kvalitativ ansats tillämpats i form av semistrukturerade intervjuer. Studiens resultat visar att en grundförutsättning för att arkitekt-och designbyråerna ska kunna förmedla en representativ bild av varumärket är att de bildar sig en förkunskap kring företaget och dess varumärke. Det har även framkommit att flera strategier kombineras vid planering av servicelandskapets utformning. Där upplevelsen och dess påverkan genom stimulering av sinnen, samt upprepning av företagets visuella uttryck och budskap i den rumsliga miljön visat sig vara viktiga strategier för att kunna stärka ett varumärke i servicelandskapet. / The servicescape and its design, where the company's services are produced and consumed, have become increasingly important from a marketing perspective. One reason is that the place can be used to create positive experiences for the guests, while also serving as an effective communication channel to communicate the brand. The aim of the study is therefore to generate knowledge in the field of brand communication, by exploring how architect-and design agencies, on behalf of service companies, strategically plan the design of the servicescape to strengthen the customer's brand. To explore this, a qualitative approach has been applied in form of semi-structured interviews. The results of the study show that one essential condition for the architect-and design agencies to be able to communicate a representative image of the brand, is that they gain an informed understanding of the company and its brand. It has also been found that several strategies are combined when planning the design of the servicescape. The experience and its influence through stimulation of the senses, as well as repetition of the company's visual expressions and messages in the spatial environment, have been found as important strategies for strengthening a brand in the servicescape.

Made available in DSpace on 2016-12-01T19:11:32Z (GMT). No. of bitstreams: 1 119212.pdf: 1847153 bytes, checksum: 4fff15b128c870ee75e9e527f167dd7d (MD5) Previous issue date: 2014-04-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation aims to understand the factors influencing the innovation capacity in the health service sector (clinical dermatology and aesthetic) in Florianópolis companies. The representativeness of the service sector in the construction of value added of the economy of countries, the role of innovation in this scenario, the quest for economic and social development were factors that encouraged the development of research that presents itself. The nature of the work on display is qualitative, exploratory and descriptive in nature. The interview was the main instrument used for data collection, and these interviews semi-structured type, with three managers responsible for their respective clinical and aesthetic dermatology. However, the analysis of data and presentation of results is given through interpretive qualitative analysis with the help of Atlas.ti software. On theoretical grounds have been studied and discussed innovation, innovation and services, and with the categories of analysis each of the factors listed as potential influencers of innovation capability at service companies. The results led to the identification and understanding of factors that influence the ability of companies to generate innovations, plus the realization that their presence in the investigated clinics occurs at levels of greater or lesser influence and vary from organization to organization and are, therefore associated with the simple condition of existence. Finally, a proposal to raise the threshold of category one factor that stands out in the industry that may be studied and configure the greatest contribution of this work, namely the establishment of partnerships. / Esta dissertação tem por objetivo compreender os fatores influenciadores da capacidade de inovação em empresas de serviço do setor de saúde (clínicas de dermatologia e estética) em Florianópolis. A representatividade do setor de serviços na construção do valor adicionado da economia dos países, o papel da inovação nesse cenário, a busca pelo desenvolvimento econômico e social foram fatores que incentivaram o desenvolvimento da pesquisa que se apresenta. A natureza do trabalho em tela é qualitativa, de cunho exploratório e caráter descritivo. A entrevista foi o principal instrumento utilizado para a coleta de dados, sendo essas entrevistas do tipo semi-estruturada, com três gestoras responsáveis por suas respectivas clínicas de dermatologia e estética. Já a análise dos dados obtidos e apresentação dos resultados deram-se através de análise qualitativa interpretativa com o auxílio do software Atlas.TI. Na fundamentação teórica foram estudados e abordados a inovação, a capacidade de inovação e os serviços, tendo com as categorias de análise cada um dos fatores arrolados como potenciais influenciadores da capacidade de inovação nas empresas de serviço. Os resultados originaram a identificação e a compreensão dos fatores que exercem influência na capacidade de as empresas gerarem inovações, além da constatação de que sua presença nas clínicas pesquisadas se dá em níveis de maior ou menor influência e variam de organização para organização, não estando, portanto, associadas à simples condição de existência. Por fim, uma proposição de se elevar ao patamar de categoria um fator que se destaca no setor estudado e que talvez se configure na maior contribuição deste trabalho, qual seja, o estabelecimento de parcerias.

El presente proyecto consiste en un modelo de negocio para la creación de una empresa llamada Service Pet 360 que unifica los servicios principales para atender a perros y gatos, los cuales abarcan servicios de salud, alimentación, entretenimiento, etc. que llegará al cliente mediante una página web donde se podrán encontrar diferentes empresas reconocidas que trabajan con calidad y compromiso para la total seguridad de nuestros clientes (perros y gatos), de esta forma le otorgamos a nuestros usuarios (dueños de mascotas) la posibilidad de escoger entre una cartera de opciones de atención, productos de la más alta calidad y que se encuentren cerca de su ubicación. Como hemos visto en la actualidad este rubro del cuidado personalizado a las mascotas se ha incrementado de manera significativa y ha tenido buena acogida en el mercado, ya que muchas más personas dedican más que su tiempo una inversión en sus mascotas. Ante ello nace la oportunidad de que Service Pet 360 pueda satisfacer las diferentes necesidades de estas personas y que ayuden a que otros negocios que son nuestros socios estratégicos se den a conocer en el mercado. Este proyecto de investigación tiene como objetivo demostrar la sostenibilidad y rentabilidad de Service Pet 360 con diferentes estudios de mercado que se realizarán a nuestro público objetivo y desarrollando diferentes estrategias de marketing que logre un mejor posicionamiento en el mercado y ofrecer servicios y productos diferenciados. La empresa conforma un grupo de trabajo óptimo y profesionales calificados para lograr los objetivos propuestos. / The project consists of a business model for the creation of a company called Service Pet 360, which provides the main services towards dogs and cats. It includes: health services, food, entertainment, etc. that will reach the customer through the webpage where you can find different companies that work with quality and commitment for the total safety of our clients (their pets). In this way we give our users (dog or cat owners) the possibility of choosing among a range of care options and products of the highest quality, that are close to your location. As you can read on this work, this type of product (personalized pet care) has increased significantly and has been well received in the market, since more people spend more of their time investing in their pets. Thus, the opportunity arises for Service Pet 360 to satisfy the different needs of these people and help other businesses (our strategic partners) become known in the market. This research project aims to demonstrate the sustainability and profitability of Service Pet 360, with different market studies that will be carried out on our target audience, while developing different marketing strategies with the purpose of achieving a better positioning in the market and offer a variety of services and products. The company is formed of optimal teamwork and qualified professionals to achieve the proposed objective: Helping pet owners find the best quality products and services for their dogs or cats, throughout a modern, aesthetically pleasing, helpful and easy-to-use webpage. / Trabajo de investigación