Dissertations / Theses on the topic 'Public sector institutions'
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Michael, Bryane. "The effect of sharing institutions on public sector productivity : an application to the St. Petersburg public sector." Thesis, University of Oxford, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496589.
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Perlzweig, Benjamin. "Progressive governance at public sector institutions and NGOs the particular benefits." Saarbrücken VDM Verlag Dr. Müller, 2006. http://d-nb.info/991165683/04.
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Perrott, Bruce Edwin. "An empirical study of strategic issue processing in public sector organisations." [Sydney : University of New South Wales], 1993. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN1999.0048/index.html.
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Blanes, Ramona. "Smart policy for public value : strategic management in public sector reform." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8311/.
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This thesis explored the public value (PV) concept as strategic management to (re)introduce the concept of social responsibility and ethics within the public sector. Public sector governance relied on the assumption that the specific attributes of the various public sector governance approaches influenced public managers’ actions and decisions. The attributes of the management approach became more aligned with the PV concept as it moved along a public sector reform (PSR) continuum. To compare and contrast the PV concept in the various cultures and institutional settings through the lens of Intelligent Transportation Systems (ITS)-related policies and programmes, three countries at the different stages of PSR were chosen. The results showed there were varying degrees of PSR acceptance and compliance at the various government levels. Thus, more than one dominant PSR model existed simultaneously in a country. The extent to which the changes were accepted and complied with depended on several dynamics. Additionally, the results discovered that the PV concept influenced public managers’ practices despite the governance traditions. This discovery validated the fact that a country did not have to be at the most sophisticated PSR stage to strategise using the PV concept. Finally, the results supported the view that ITS enabled easy and continuous data collection for the public managers. This ease of data collection advanced the process of knowledge exchange to co-create/co-produce or share PV with the public. The knowledge collaboration and sharing could lead to innovation, sustainability and the perception of value by the public.
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Nsingo, Sipho A. M. "Assessing the performance of public sector institutions in Zimbabwe a case study approach /." Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-03302005-104625.
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Gallego-Calderon, Raquel. "'New public management reforms' in the Catalan public health sector, 1985-1995 : institutional choices, transactions costs and policy change." Thesis, London School of Economics and Political Science (University of London), 1998. http://etheses.lse.ac.uk/3231/.
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This research uses a transactions costs approach to examine recent developments in the public sector organisational arrangements. It explores the extent to which transactions costs or other factors drive the institutional choices that legislators make about policy implementation. The area of application is the adoption of 'new public management' (NPM) reforms in Catalonia for the governance of the public health care sector in the period from the early 1980s to the mid-1990s. The methodology used combines qualitative and quantitative approaches in the analysis of data from both primary and secondary sources. The primary sources used here include thirty-eight in-depth and semi-structured interviews with key informants, non-published internal reports from major organisations and an annual survey of all health providers carried out by the Department of Health and Social Security of the Catalan government. The secondary sources include official publications and relevant academic journals and books on the subject. The study analyses both the policy formulation process leading up to a particular institutional design and the nature of the further implementation process in the Catalan health sector. First, policy precedents are identified and the resources and interests of the policy elites analysed as a basis for understanding the output of the reform formulation in 1990. Second, the analysis shows how transactions costs considerations shaped the stances taken by legislators and influenced the final institutional design. Third, a number of subsequent implementation short-falls are traced to some efforts at minimising transactions costs which turned out to be incompatible with NPM postulates. The analysis shows that the impact of politics, that is, the repeated interactions among policy elites controlling complementary resources, shape the way in which transactions costs and other considerations are approached in both policy formulation and implementation processes. A central theoretical lesson drawn from this research is that although transactions costs are difficult to measure, they are useful heuristic tools for analysing the rationale driving decision-making processes on institutional design. However, both the theoretical definition of transactions costs and their actual impact on decision making are mediated by power relations, that is, by politics.
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Mothusi, Bashi. "Public sector reforms and managing change in Botswana the case of performance management system (PMS) /." Cleveland, Ohio : Cleveland State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=csu1213282797.
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Thesis (Ph.D.)--Cleveland State University, 2008.Abstract. Title from PDF t.p. (viewed on Oct. 8, 2008). Includes bibliographical references (p. 208-224) and appendices. Available online via the OhioLINK ETD Center. Also available in print.
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Perrott, Bruce Edwin Marketing Australian School of Business UNSW. "An Empirical Study of Strategic Issue Processing in Public Sector Organisations." Awarded by:University of New South Wales. School of Marketing, 1993. http://handle.unsw.edu.au/1959.4/17171.
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In recent years public sector organisations in New South Wales have been subjected to changes in their operating environments. Changes have included micro-economic reforms by Government and changes in stakeholders' expectations of how public sector organisations manage their affairs. The need to deal with the increasing number and diversity of issues arising, has motivated public sector managers to become increasingly involved in strategic management. The focus of this research was to study how strategic issues were processed within the context of their approach to strategic management. Strategic issue management has been proposed as an appropriate management system for use in conditions of moderate to high levels of environmental turbulence as a means to providing a mechanism for real time response to emerging issues. Three of the four organisations in the study indicated a progressive increase in perceptions of environmental turbulence over a six year period to points mid way between the 'Changing' and 'Discontinuous' levels on the Ansoff and McDonnell (1990) environmental turbulence scale. Research findings indicted that all four public sector organisations undertake a form of strategic issue management which is separate to the periodic strategic planning cycle. In answer to the criticism of the theoretical void which is seen to exist in linking organisational response to changes in the environment, theoretical models were developed for the Sensing, Deciding and Executing functions of the processing dimension of Ansoff's (1987) proposed paradigm of emerging strategic behaviour. The models provide the framework for tracking how eight strategic issues were processed in four public sector organisations. Field research-was conducted over a fifteen month period collecting both secondary and primary data. A case study research methodology was developed for the project following a review of the relevant literature. There were clear indications that the Sensing, Deciding and Executing functions were performed and that the issues under study passed through numerous phases during their processing cycles. The interconnected and iterative nature of issue processing across the Sensing, Deciding and Executing phases were demonstrated in the research findings.
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Kauder, Björn. "Institutions and Public Sector Performance: Empirical Analyses of Revenue Forecasting and Spatial Administrative Structures." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-136838.
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Karlsson, Linda, and Ulrika Östervall. "Ropen skalla - tillit åt alla : En studie om klasskillnader gällande tillit till offentlig sektor." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-26013.
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Denna uppsats berör tillit till offentlig sektor i Sverige och dess specifika institutioner. Dessutom undersöks ifall det föreligger skillnader i tillitsnivån, beroende av människors klasstillhörighet. Tillvägagångssättet för att kunna studera detta har varit logistiska regressionsanalyser samt en linjär regressionsanalys. Detta på ett material utfört av SIFO, nämligen välfärdstatsundersökningen från år 2010. Resultaten i denna studie visar att det återfinns klasskillnader i individers sannolikhet för att hysa en hög tillit till offentlig sektor. Detta har varit främst gällande för offentlig sektors kapacitet att tillhandahålla en hygglig levnadsstandard för arbetslösa, sjuka och ålderspensionärer. I analysen visas att klasskillnaderna kan grunda sig i de olika resurser som individerna besitter, vilket i sin tur inverkar på deras förutsättningar för att hysa tillit till offentlig sektor.
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Williams, Martin. "The organizational basis of government in developing countries : management and policy implementation in Ghana's public sector." Thesis, London School of Economics and Political Science (University of London), 2016. http://etheses.lse.ac.uk/3252/.
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Organizations are the literal bricks-and-mortar of government, the means by which political choices are turned into delivered goods and services, yet they are largely absent from prominent theories of state capacity, institutions, and political economy in developing countries. In three papers, I show that this omission is theoretically and empirically unjustified: not only is there a great deal of heterogeneity among organizations within the same government, but the complexities of organizations can interact with institutional and political economy factors in a manner that alters these literatures’ conclusions about public service delivery, bureaucracy, and reform. The first paper, “From Institutions to Organizations in the Study of State Capacity”, draws on interviews with senior managers from 40 organizations in Ghana’s central government to document the vast range of variation in management quality among them, explore its roots in theories of relational contracts, and connect theories of organizational performance to the institution-centric literature on state capacity in developing countries. The second paper, “Policy Implementation, Distributive Politics, and Fiscal Institutions”, analyzes an original database of 14,000 small infrastructure projects in Ghana’s local governments, and shows that the fiscal institutions used to fund projects are associated with large differences in completion rates, even after controlling for project characteristics and district, community, and contractor fixed effects. I develop a theory of policy implementation as intertemporal bargaining among political actors who face commitment problems with respect to project distribution, and show that fiscal institutions can mitigate the negative effects of these distributive pressures. The final paper, “One Size Does Not Fit All”, shows that the quality of budget execution and compliance with budget processes varies dramatically across ministries in Ghana’s government, and that the drivers of budget performance are heterogeneous and often idiosyncratic.
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Junanto, Deny. "The use of performance information in the Indonesian public sector : the role of rational/technocratic and political/cultural frameworks." Thesis, University of Birmingham, 2018. http://etheses.bham.ac.uk//id/eprint/8305/.
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Public administrative reform in Indonesia accelerated after the country experienced economic and political turbulence in 1999. As part of the reform policy, the central government introduced performance management systems in order to improve the capacity of public institutions, particularly local governments. The thesis uses semi-structured interviews to answer, how effective is the performance management system in Indonesian local government? How do rational/technocratic and political frameworks affect the effectiveness (or ineffectiveness) of performance management system? The evidence suggests the performance management system in the Indonesian public sector is ineffective. This is indicated by gaps between performance indicators and actual performance, by the non-use of performance information and by the behaviour of those who are supposed to be influenced. The ineffectiveness may be explained by both rational/technocratic factors, and political/cultural factors. Based on our findings, those elements affect effectiveness of the performance management system. However, respondents emphasised that political/cultural elements were more fundamental to successful use of performance information, but present more difficult and challenging issues to reform. Indonesian government agencies compete with each other to maintain a role in the context of decentralisation, each seeking to prevent too much accumulation of power by any other agency. Therefore, although the government agencies may favour a technocratic approach, they will resist any comprehensive technocratic scheme of system integration, particularly in the performance management system. The Indonesian public sector may thus represent a case of ‘political technocracy’ in which rationality is limited by political interests.
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Al, Majeeni Ali Obaid. "Evaluation information technology adoption for business transformation in public sector institutions in the Sultanate of Oman." Thesis, University of East Anglia, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.577682.
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The evaluation of information technology (IT) solutions is a critical issue that needs to be paid a great deal of attention by all organizations to ensure that any adopted IT solution is executed in an efficacious manner; one that achieves the business objectives and enables the organization to transform its business operations. In today's globally competitive environment, coupled with the need to deliver services more effectively and efficiently, adopting IT solutions has become the main driver in transforming business operations and improving services. The primary aim of this research is to evaluate the adoption of IT solutions in public sector institutions, focusing on three public institutions in the Sultanate of Oman, as a developing country that uses IT in various business applications. This study is based on examining a set of success and impact factors linked to a conceptual model defined by the researcher and based on different factors and models utilized in the literature. The investigation into the context and circumstances surrounding the three adopted IT solutions follows the mixed-method approach, which combines qualitative (case study) and quantitative (survey) methods. This approach helped to clarify the situation in each institution and to identify the opinions of stakeholders across the public sector. The findings of both methods are compared and collated in order to identify the current status of IT adoption in Oman, and to provide recommendations for Omani public sector institutions. The findings of this research show that the adoption of IT solutions in Omani public sector institutions has achieved some benefits, which have helped those institutions to improve their business operations. However, many obstacles need to be addressed; some of these are strategic and are related to planning and management practices and others are technical and are related to the integration and operation of the adopted IT solutions. The researcher concludes that these barriers are preventing the public institutions from transforming their business operations and from being able to deliver the government's electronic services. This research has managed to provide an evaluation framework of success and impact factors, which can be used to further investigate IT solution adoption from various perspectives, whether on an organizational level or on a national level, in other developing countries.
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Imbaruddin, Amir, and aimbaruddin@yahoo com. "Understanding Institutional Capacity of Local Government Agencies in Indonesia." The Australian National University. Research School of Social Sciences, 2005. http://thesis.anu.edu.au./public/adt-ANU20070320.141727.
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This thesis is about the capacity of local government agencies in Makassar (Indonesia) to provide services to the public. Besides aiming to understand the institutional capacity of local government agencies, the research also examines the role internal and external factors play in determining the service delivery capacity of public organisations. Internal factors refer to the organisational structure, managerial practices and the management of human resources in public organisations. External factors refer to the degree of bureaucratic and political accountability as well as the level of competition experienced by government agencies.
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This research will enrich the existing development literature by strengthening our understanding of the ways in which internal and external factors strengthen or weaken the capacity of public sector institutions.
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Institutional capacity is measured by the quality of services provided by the local government agencies as assessed by their clients through both questionnaires and interviews, whereas the data regarding the role internal and external factors play in determining the institutional capacity of local government agencies were collected by in-depth interviews and focus group discussions. In-depth interviews and focus group discussions were conducted with the management and staff in a number of agencies, with high-level bureaucrats, with non-government organisations and business associations, and members of the Makassar parliament.
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This study concludes that the institutional capacity of local government agencies in the case studies varies, although overall institutional capacity is relatively low or unsatisfactory. Of the four agencies in the case studies, only one agency was able to deliver quality services higher than the level expected by its clients.
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In general, this research reveals that the degree of accountability of the local government agencies in the case studies is relatively weak. The study infers that the degree of accountability does not have a significant impact on the agencies' performance.
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It was found that the competitive or monopolistic environment in which the local government agencies operate does affect the capacity of the agencies to serve their clients. This capacity is also affected by a number of aspects within the organisation and human resource dimensions of the agencies.
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This study shows that, in the case of Indonesia, attempts to improve the capacity of government agencies to deliver quality public services by improving the capacity of parliament to politically oversee the executive, as recommended by a number of international agencies and commentators, may not be the best and most effective alternative. Rather than focusing the resources to improve the degree of political accountability, the study suggests that a more effective strategy to develop the capacity of government agencies is to enhance the organisational structure, managerial practices and the management of human resources in the public organizations, and to introduce competition into the delivery of public services.
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Mahieddine, Mohamed. "An Inquiry into Entrepreneurship in The Public Sector : Case study: Policy Entrepreneurship in The Municipality of Örnsköldsvik." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19526.
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Purpose: The study tries to drive back the concept of [policy] entrepreneurship to its basics according to Schumpeterian/Kirznerian approach by displaying its process of emergence and implementation in the public sector, and its interaction with institutions and their changes. Method: The study was conducted by using a qualitative content analysis examining the protocols of the board of the municipality Ö-vik under the current mandate period (2010 - 2013), internal documents related to policy acceptance, a citizen proposal and a proposition from a politician. Even interviews were conducted with some members of the board, an administrator and the external policy entrepreneur. Conclusions: Entrepreneurial act occurs when unnoticed opportunities are discovered, when a policy domain is in disequilibrium. The driving toward equilibrium is performed as a collective act and the entrepreneurial profit emerged returns to the discoverer. The implementation occurs when the politicians composing the majority in the board guarantee that their monopoly in the political market is maintained, the new actors (external policy entrepreneurs) neutralized and the change is controlled. A process of creating meaning/ proactive manipulation that is the rhetoric of NPM ideology submits entrepreneurial acts to the logic of economic rational calculation and neutralizes its creativity.
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Couret, Magali. "La production de l'œuvre publique d'art contemporain." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010256/document.
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L'art contemporain se veut transgressif, c'est un art fugitif dont on garde trace dans ses souvenirs, grâce à des photographies et des protocoles conservés dans les archives des institutions et prêts à être «réactivés». Située à la frontière de plusieurs domaines de création et confrontée à une forte dématérialisation, l'œuvre d'art contemporain déroute le juriste. Aujourd'hui, elle ne résulte plus du travail d'un artiste agissant seul dans son atelier, mais d'équipes réunissant les talents de multiples professions qui fragmentent sa réalisation en plusieurs phases. De fait, la scénographie ou le procédé artistique l'emportent souvent sur l'œuvre elle-même. Ce procédé prend le nom de «production» d'art. C'est pourquoi l'art contemporain constitue un objet d'étude complexe en droit, lequel s'attache encore trop à la forme de l'œuvre plutôt qu'à ses modes de création. La production artistique contemporaine est un domaine où les usages et les coutumes naissent au gré de pratiques efficientes, et prennent petit à petit le pas sur le droit. Dès lors, un fossé se creuse entre les professionnels de l 'art contemporain et le droit, ce qui a tendance à induire la coexistence de pratiques divergentes et d'interprétations diverses des coutumes établies, ainsi que le chevauchement de la coutume et de la législation, sans que des directives d'application de l'une ou l'autre ne soient adoptées. La question à laquelle nous tentons donc de répondre dans cette thèse est celle de savoir comment réduire cet écart entre la pratique des professionnels de la création contemporaine et le droit afin d'apporter sécurité juridique à la production artistique, et plus particulièrement au sein de la commande publiqueContemporary art transgress, it is a fugitive art, which we remember thanks to our memories, to photographs and protocols owned by institutions, ready to be revived. The contemporary work of art is dematerialized and located in-between many fields of creation. That is why legal experts have troubles understanding it. Nowadays, a sole artist does not make the work of art anymore. Although, it is the result of the work of a team, gathering multiples professionals, who divide the creation of the work of art up in many phases. That phenomenon is called « production of art». Thus, contemporary art is a complex subject for the law, which is still focused on the form and materials constituting the work of art, instead of being focused on the ways it is produced. The artistic production is regulated by customs, which tend progressively to take advantage on the law. In fact, this creates divergent practices and interpretations of the rules. Plus, the law and the customs sometimes tend to overlap, and no one knows which one should be applied. The question we try to answer in this thesis is how is it possible to reduce the gap between the professional practices and the law, in pursuing the goal to bring legal security in the artistic production, and most specifically, in the field of public call for artists
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Brodtrick, Otto. "Searching for high performance in rule bound systems : the challenge of organizational learning in public sector institutions /." Berlin : dissertation.de, 2004. http://www.gbv.de/dms/zbw/473314045.pdf.
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Damm, Christopher. "The relationship between state funding and the organisational characteristics of third sector organisations : an exploratory data analysis." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7254/.
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This thesis explores the relationship between state funding and the organisational characteristics of third sector organisations (TSOs). It presents a cross-sectional exploratory data analysis conducted using data from charities’ accounts and annual returns. The thesis contributes to a longstanding debate about the impact of state funding on TSOs’ independence and the role of the third sector within the welfare mix. The findings make an original contribution to this debate by opening up a new stream of quantitative evidence, to supplement the largely qualitative evidence base that already exists. This makes it possible to explore how changes at the organisational level have played out across the sector as a whole. In particular, it explores the links between state funding and TSOs' voluntary characteristics, financial health, and administrative spending. The findings suggest a mixed picture. Various associations were found in the data, though there were also numerous negative results where no link was found. Those associations that were uncovered were generally quite small. As such there is little evidence overall to suggest that state income is acting as a major driving force for organisational change within the third sector.
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Maphosa, Tichaona Dumba. "Chisumbanje Ethanol Plant : Institutional frameworks and implications for land use of public private sector development initiatives on the rural communities in Chisumbnje." Thesis, Umeå universitet, Kulturgeografi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-121763.
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It is accepted institutions and the parameters they create are important facets in development planning. Organizations then lobby policy makers and manoeuvre their resources in response to the attendant restrictions, perceived benefits and censures. This paper seeks to examine the formal and informal context of planning in Zimbabwe. Through a series of interviews with civil servants at state, provincial and municipal level the role of the state and its agencies as initiators and guarantors of the various development frameworks post-independence in Zimbabwe-in tandem with a traditional leadership devoid of all but ceremonial powers is examined in the case study of the Private Partnership, Chisumbanje and the ethanol power plant. It is evident that fissures existed as a deliberate act borne out of the Rhodesian elites ideological aspirations of separate development vis a vis land rights, customary and rule of law, these have been exploited by post-independence regimes in pursuit of self-interests. The culpability of the political organization in the deliberate use of archaic exclusionary and disenfranchising legal instruments in complicity with International capitals has manifested in skewed development in local communities. Physical Planning and its noble intentions of sustainable development for the benefit of both individuals and societies and for future generations are systematically politicized rendering it a mere puppet lacking professional legitimacy an epitaph to politics and their pre-eminence in the Zimbabwean planning paradigm
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Doherty, G. D. C. "A study of the development of the Diploma of Higher Education in public sector advanced further education institutions." Thesis, Keele University, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.380255.
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Jagger, Pamela. "Can forest sector devolution improve rural livelihoods? an analysis of forest income and institutions in western Uganda /." [Bloomington, Ind.] : Indiana University, 2009. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3358922.
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Thesis (Ph.D.)--Indiana University, Dept of Public and Environmental Affairs and the Dept. of Political Science, 2009.Title from PDF t.p. (viewed on Feb. 8, 2010). Source: Dissertation Abstracts International, Volume: 70-05, Section: A, page: 1775. Adviser: Elinor Ostrom.
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Yosinta, Ourathai. "Organizational culture and good governance in the public sector : the case of provincial administration in Thailand." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6976/.
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This research investigated the relationship between organizational culture and public sector performance management. The research was based on a study of the promotion of good governance in the Thai public sector through the implementation of the performance agreement (PA) scheme, using Key Performance Indicators (KPIs). The scheme had faced numerous challenges, perceived to be influenced by organizational culture. It had been assumed that a transformational shift in the organizational culture of the civil service, in the direction of market-based or new public management (NPM) values, was required in order to secure improved performance. The research aimed to explore how organizational culture influences civil service performance and identify other organizational factors that may also influence civil service performance in the provincial administration of Thailand. The research used a mixed methods approach of questionnaire surveys and semi-structured interviews, based on the Competing Values Framework (CVF). Questionnaire surveys were carried out with 480 civil servants within 16 provinces. Semi-structured interviews – in-depth and focus group – were conducted within four provinces. A distinction was made between the low and high KPI scoring provinces. The findings of the research suggest that there was no dominant type of culture in the low and high KPI scoring provinces. Instead, a strong culture was found to be important in gaining high KPI scores, supported by participative leadership and appropriate management. Leadership style appeared to influence whether the public services performed to a high level, which seemed to be achieved through a balance between task focussed and people focussed. Therefore, a transformational cultural shift may not be required, but instead more effective leadership and management.
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Try, David Richard. "Using public value theory to assist in understanding how and why executives integrate results-based management exploratory case studies of the Canadian federal public sector /." Thesis, [Coventry, UK : D.R. Try], 2006. http://epe.lac-bac.gc.ca/100/200/300/david_richard_try/TryPhdThesis_FinalJune2006.pdf.
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Kauder, Björn [Verfasser], and Thiess [Akademischer Betreuer] Büttner. "Institutions and Public Sector Performance: Empirical Analyses of Revenue Forecasting and Spatial Administrative Structures / Björn Kauder. Betreuer: Thiess Büttner." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2011. http://d-nb.info/1017688273/34.
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Cirba, Marius, and Lina Lvova. "Design of the Open Source Software Based Business Relationships Model for Public Sector Institutions: Case study of Kivos municipalities." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13265.
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Business modelling (BM) is being used in commercial organizations of different sizes and industries all over the world as a tool to design, structure and analyse business processes and activities. Hence, advantages of BM can be exploited by public sector institutions (PSIs) as well. Adoption of open source software (OSS) is another phenomenon that started to spread from individual and corporate users to public environment. In Europe, it was successfully done in German municipalities and Swedish police. Moreover, guidelines on OSS public procurement were developed by the group of researchers led by R. A. Ghosh on the base of EU directives on software management. The aim of the current study is to combine two mentioned above tools (BM and OSS adoption) in one practical approach that could be used by municipalities. The main reason for doing this is obvious lack of findings in both theoretical and practical aspects though the subject is being broadly discussed and promoted. The overall purpose of the current research is to design an OSS based business model for Kivos municipalities that can be later generalized to other public organizations, probably even in other countries. The specific feature of this business modelling is that it is created upon value and relationships instead of issues related to money which is more common for BM. The current study is an exploratory and inductive qualitative research where case study was chosen as a research strategy. Data collection was conducted using the following techniques: literature review – for secondary data collection, and communication (interview and survey) – for primary data collection. Theoretical framework includes literature (sources providing both general and specific information related to the subject of interest. All gathered information was interpreted and analysed through the instrumentality of enterprise modelling or simply summarised and discussed verbally. On the base of interpreted results of theoretical and empirical studies desired OSS based business relationships model was designed and described for Kivos municipalities. It is based on value which in particular case implies sharing information, knowledge and experience as well as mutual assistance and reliable interaction between participants of relationships existing in OSS environment.
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Aladwan, Shaker Ahmad Talal. "The impact of TQM and service employee satisfaction on government service quality : an empirical study in the Jordanian public sector." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7221/.
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This thesis fills the gap in the TQM and public service management literature by providing a more sophisticated understanding of the relationship between TQM, employee satisfaction and service quality within the context of Jordanian public sector organisations. The primary data for this research relied on two sources, survey and semi-structured interviews. These were conducted as part of fieldwork within the public sector of Jordan. The study was based on two samples to achieve the research objectives. Firstly, 420 employees working on the frontline in public service organisations in Jordan were surveyed to diagnose TQM and employee satisfaction issues. 821 customers were surveyed to explore service quality issues. For further clarification and explanation on TQM and employee satisfaction 30 employees were interviewed in parallel to the survey field work. 30 customers were interviewed to explore service quality issues. Qualitative data such as “Excellence” reports were used to support, validate and explain elements of the research model. Findings from Structural Equation Modelling (SEM) reveal the direct impact of TQM on ES, whereas TQM was found to have an indirect impact on service quality (mediated by employee satisfaction). At the same time, employees’ satisfaction has a direct impact on dimensions of service quality, namely reliability, responsiveness, assurance and empathy. The variance of service empathy can be highly predicted by employee satisfaction levels (71%).Interestingly, the outcomes of this research revealed that service employees in the public sector play four roles: enabler, mediator, complementary and collaborator.
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Abu, Zayed Mohammed. "Total Quality Management: the Case for the Public Sector: a Comparative Study of the Implementation of Total Quality Management in Three Health Care Organizations." PDXScholar, 1994. https://pdxscholar.library.pdx.edu/open_access_etds/1313.
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Total quality management [TQM] is an approach to improving the competitiveness, effectiveness and flexibility of the whole organization through the improvement of the organizational processes and those who perform them. There has been a rising interest among public sector professionals in examining the applicability and usefulness of TQM methods to public organizations. This research provides descriptive information about the experience of three health care organizations that vary in terms of ownership, whether being publicly or privately owned, with implementing TQM. Participants at these organizations were interviewed, and/or surveyed and observed. The study provides a narrative description of each organization's experience with TQM (their Quality Story) and it compares the implementation of TQM in the three organizations. Moreover, the study explores what role, if any, does ownership have on the implementation of TQM. Finally, the study presents some lessons that could be derived from the experience of these organizations. Conclusions are drawn that TQM could be successfully implemented in both sectors, provided that the process of implementation follows the specific guidelines and principles established in the field. Moreover, difference in ownership between public and private organizations, though important, is not the major factor influencing the implementation and any possible outcomes of a TQM innovation effort. It is rather the involvement and commitment of top management that seem to have the upper hand in influencing the implementation and any possible outcomes of TQM, in public as well as private organizations. However, the research suggests that public sector organizations are more challenged in implementing TQM, due to the multiplicity of their customers and more scrutiny of the tax payer and the media.
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Lucas, Bryant S. "How Should Public Administration Education Curriculum Within Indiana Higher Education Institutions Evolve to Reflect the Complex Homeland Security Issues Faced by Future Public Sector Employees." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/6823.
Full textAbstract:
Approved for public release; distribution is unlimitedThe events of 9/11 impacted every community in this country. The effects of the attacks are still being felt today and have brought about many changes. Most of those changes were centered on the concept of homeland security. People and governments had to think differently and do business differently; our leaders had to change as well. The academic world has not been immune to these effects and changes. Soon after 9/11, specialty degree programs were developed in the homeland security field to arm our community leaders and other professionals with the skills and knowledge to deal with this new issue. This thesis explores the need to expand current homeland security education efforts to the already existing programs of public administration within colleges and universities in Indiana. By using survey data collected from homeland security leaders, emergency managers, and college students, the most important topics in homeland security were identified and compared to already existing public administration courses in order to determine the extent to which these topics are being addressed in current public administration programs. Using policy option analysis, potential solutions are evaluated and recommendations made to these Indiana institutions.
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Newman, Delreo A. "Regulatory Independence and the Development of the Telecommunications Sector in The English-Speaking Caribbean." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6633.
Full textAbstract:
Small developing states can use proper regulatory frameworks in policy and sector development to implement efficiency and consumer safeguards to the sector. However, sufficient research on the impact of telecommunications regulatory institutions on micro economies has not been conducted. Capture theory was used as the theoretical lens for this thesis. In doing so, a quantitative analysis was done using, cross-sectional pooled time series to determine how an independent telecommunications regulator impacted the telecommunications sector in the English-speaking Caribbean. All the data acquired for analysis were secondary yearly data collected from the International Telecommunications Union (ITU) from 1993 to 2012. Specifically, this study examined how prices, investment, infrastructure, and competition in the telecoms sector are affected by the type of regulatory regime (independent or non independent ) for fixed line and mobile services. Results indicate that the type of regulatory regime has a statistically significant impact on fixed line services and price of the telecommunications sector (p < .0001). However, this regulation was absent in other areas such as cellular services, broadband usage, telecoms investment and competition. The potential for positive social change is tied to recommendations specific to developing countries to ensure their regulators have autonomy in making decisions regarding the volume, quality and costs of telecommunications services. Legislation must minimize any overlap in the roles of policy makers, legislators, administrators and regulators to ensure that the regulatory framework addresses the particulars conditions of the country in which it operates.
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Kasi, Sizukisa Bridget. "Towards identifying how knowledge management concepts may be applied to enhance the tendering process in South African public sector institutions." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1007741.
Full textAbstract:
The state of the Tendering Process in South African Government Institutions has become an area of concern in recent years with issues related to transparency, governance and rigid retrospective procedures being cited as impediments to efficiency. In tum, Knowledge Management (KM) and its ability to be applied to all types of organisations to increase efficiency has been popularised extensively. An analysis of KM literature suggested that the principles of KM may be used to increase efficiency and create competitive advantage. This study attempted to identify whether the benefits gained by other organisations through the application of Knowledge Management principles, could be applied to the Tendering Process in South African Government Institutions. The study sought to identify how Knowledge Value Chain by Wang and Ahmed (2005) may be leveraged to create an enhanced Tendering Process. The study then reviewed the Tendering Processes conducted in Australia, United States of America, Malaysia and South Africa and sought to identify the common steps in a tendering process in order to construct a standard tendering process. The Knowledge Value Chain was then applied to this process to create a standard tendering process enhanced by Knowledge Management Principles. The model was compared to the processes currently conducted in two Government institutions and two parastals. The findings indicated that the model is well suited for Government Organisations and would assist in the creation of greater transparency, however the practical implementation of the model is yet unlikely as the model suggest electronic access to information, and the process in South African Government Institutions is predominately paper-based.
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Prasad, Awadhesh. "Environmental performance auditing by supreme audit institutions: progress, practice and prospects." Phd thesis, Canberra, ACT : The Australian National University, 2016. http://hdl.handle.net/1885/112881.
Full textAbstract:
Environment and sustainable development challenges are matters of
global concern. Trillions of dollars of mostly public money are
invested every year in environment programs to address these
challenges. The effectiveness of these programs is critical to
environmental sustainability. The effectiveness of governments’
programs is examined through evaluations undertaken mostly by the
private sector and through performance audits undertaken by
independent Auditors General, also known as supreme audit
institutions (SAIs). Compared with traditional evaluations,
performance audits have a greater capacity to influence the
implementation of policies. However, performance auditing in the
environment field has received very little academic attention.
To fill this knowledge gap, this thesis undertakes three
empirical investigations:
(1) A longitudinal analysis of two decades (1992-2012) of global
environmental performance audit data that also considers some
economic data, e.g., gross per-capita national income, to
investigate trends;
(2) A global survey of SAIs to investigate their current
practices and challenges faced in environmental performance
auditing; and
(3) A comparative study of environmental performance auditing in
three countries—Australia, Canada and India—to further
understand environmental performance auditing.
The results suggest that, globally, environmental performance
audits have been growing, in number and possibly complexity.
However, the growth has been uneven. About half of SAIs have not
produced any environmental performance audits, suggesting
capacity gaps. These SAIs are largely concentrated in Africa and
Caribbean—two economically poor regions. Both a country’s
economic development, and its membership of the Working Group on
Environmental Auditing (WGEA) are correlated to environmental
performance auditing.
SAIs, predominantly, select environmental topics for performance
auditing using a risk-based structured approach. Performance
audits criteria are generally developed in consultation with
auditees. Economic factors influence the choice of audit topics
and methods. Generally, the developed country SAIs focus on
performance auditing of quality of life environmental issues,
such as climate change, whereas, the developing country SAIs
concentrate on subsistence environmental matters, such as water
supply and sanitation. Compared with developing SAIs, developed
SAIs generally use more system-oriented approaches and are more
consultative. SAIs identify both the lack of sufficient mandate
and sufficient resources as constraints to undertaking more
environmental performance audits. Institutional arrangements do
affect environmental performance auditing. Significant variations
in reporting styles of performance audits are a consequence of
deficient quality control and an absence of reporting standards.
Key challenges confronting environmental performance auditing
relate to: (a) Deficient environmental policy formulation and
data & monitoring difficulties (governments responsible); (b)
SAIs’ mandate & resources (governments responsible); and (c)
Audit relationships and communication matters (SAIs responsible).
While environmental performance audits have had positive impacts
on the implementation of environmental programs, actions for
improvements are necessary to meet the growing challenges of the
future, including implementing the new sustainable development
goals. These include:
• Capacity building in performance auditing especially in poor
countries (donor agencies, governments);
• Addressing deficiencies in environmental policies and mandate
& resources of SAIs (governments);
• Working collaboratively with others, e.g., civil society
organisations, to develop innovative audit methods; and improving
reporting standards & communication (SAIs); and
• Strengthening the WGEA (SAIs).
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Bagdonas, Arvydas. "Viešojo sektoriaus institucijų poveikis naujausiems migracijos procesams: Šiaulių krašto atvejų analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110804_095416-38701.
Full textAbstract:
Baigiamajame magistro darbe „Viešojo sektoriaus poveikis naujausiems migracijos procesams: Šiaulių krašto atvejo analizė“ yra nagrinėjamas viešojo sektoriaus institucijų poveikis naujausiems migracijos procesamas. Teorinėje dalyje analizuojama, kokias migracijos sąvokas, formas, rūšis bei šiuos procesus nagrinėjančias teorijas išskiria Lietuvos ir užsienio šalių autoriai, kaip jie vertina migracijos procesų poveikį tautinei kultūrai, ekonomikai, politikai ir pačios tautos išlikimo raidai. Daugiausia dėmesio skiriama emigracijos reiškinio analizei, išsamiau nenagrinėjant vidinės migracijos bei imigracijos procesų. Apžvelgiami Lietuvos politikos veiksmai, įtakojant migraciją ir skatinant emigrantų sugrįžimą. Aptariama šiandieninė emigracijos situacija Lietuvoje. Baigiamojo darbo empirinėje dalyje vertinama Šiaulių miesto ir aplinkinių rajonų socioekonominė būklė, remiantis Statistikos departamento duomenimis, nagrinėjamos naujausių emigracijos procesų priežastys. Pateikiami anketinės apklausos, interviu ir vietinės žiniasklaidos turinio analizės duomenys, apžvelgiama viešojo sektoriaus institucijų veikla ir jų galimybės įtakoti migracijos procesus. Išanalizavus teorinius migracijos aspektus ir empirinių tyrimų duomenis, pateikiamos išvados ir rekomendacijos.Master‘s thesis “Impact of the public sector institutions' on the recent migration proceses: Šiauliai region cases analysis” studies public sector’s influence on the recent migration processes. In the theoretical problem analysis it is research which migration terms, forms, types, theories, emigration defining factors are distinguished by the Lithuanian and foreign authors, how are migration (emigration) processes are influencing culture, nation, economics, politics and whole nation existence development. The paper reviews Lithuanian politics actions on regulating migration and encouraging emigrants’ return. Recent migration tendencies are also discussed. In research empirical part it is assessed Šiauliai city‘s and district‘s social-economical state, data used from the Statistics‘ department. In depth recent emigration processes reasoning analysis has been performed, which consists from questionnaire, interview and media analysis data, also it investigated public sector institutions’ activity and their opportunities to compensate emigration problems. Once analysis of theoretical and practical migration (emigration) aspects is finnish, conclusions and suggestions are presented.
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Murphy, David S. "Las instituciones supremas de auditoría y las iniciativas de anticorrupción." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114804.
Full textAbstract:
This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.Este artículo principia con una síntesis de los efectos de la corrupción en el sector público y las causas de la corrupción. Explica luego el papel de las instituciones supremas de auditoría (ISA) en las iniciativas de anticorrupción. El autor finaliza con recomendaciones para las estrategias de anticorrupción en las cuales las ISA deben centrarse, que incluyen la reducción de las oportunidades y de los incentivos para la corrupción, el aumento del costo previsto del comportamiento corrupto y la transformación de las expectativas públicas al asegurar que los casos de corrupción serán procesados con éxito.
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Guluzian, Christine Rachel. "State policies towards foreign Investment in the energy sector : a comparative study of Russia and Kazakhstan, 1991-2011." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:424ddfef-8539-4661-93fa-88c3f4eeb362.
Full textAbstract:
During the transition era, economic resurgence in post-Soviet petro-states, such as Russia and Kazakhstan, was decisively fuelled by an abundance of oil and gas resources during a time of high and long-sustained demand for hydrocarbons in the world market. Thus, these states' energy sectors acted as the cornerstone of their post-Soviet economic and political development. However, in regard to foreign investment in their energy sectors, the governments of the different former Soviet states took strikingly different approaches: Russia for instance imposed restrictions on foreign economic groups, while Kazakhstan was more receptive to foreign investment in the sector. Given their shared economic and political background in the Soviet era discovering what accounts for this policy trend helps understand the divergence in the transition experience and more deeply rooted differences. This policy-oriented study examines perceptions, chiefly by interviews, and foreign investment strategies in the energy sector. It assesses institutional, economic and social background factors shaping perception and, to the degree that it can be determined, policy-making in post-Soviet Russia and Kazakhstan.
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Panagiotopoulos, Panagiotis J. C. "An institutional perspective on information and communication technologies in governance." Thesis, Brunel University, 2011. http://bura.brunel.ac.uk/handle/2438/6437.
Full textAbstract:
Information and Communication Technologies (ICTs) are becoming increasing relevant in policy making and governance activities. However, the broad effects of digital governance have not been adequately conceptualised; conflicting assumptions vary from rather optimistic accounts of empowered citizens to even completely dismissing the potential of engagement through technical means. This research attempts to reposition the impact of ICTs on policy making and political communities. Drawing from institutional studies, an integrated perspective is synthesised to guide case investigations in three main directions: (1) the way influences from the institutional environment are understood and balanced locally, (2) the co-evolution of institutional and technological configurations and (3) the dynamic response of institutional actors to the challenge of online engagement. The empirical part focuses on two different contexts (local government authorities and a trade union federation) that cover the holistic objective of this study. The findings inform on the extent to which ICTs are actually merging with existing governance structures. Both studies show that policy making is fundamentally different from other activities at the general intersection of Internet and politics. Citizens form online communities to organise ad hoc around single issue movements. However, this does not necessarily translate into sustainable and meaningful participation in formal politics. Hence, adapting institutional structures emerges as a complicated challenge beyond fitting technical means into existing engagement activities. On this basis, the thesis questions the extent to which policy making mechanisms are able to enact engagement from the grassroots, as for example encouraged by the social media collaboration philosophy. Implications for practice show how the alignment between new tools and the existing norms has the potential to identify paths of least resistance, and then exploit them to accomplish positives changes whose beneficial effects should not be taken for granted.
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Söderström, Paulina, and Suana Muric. "Revision inom privat och offentlig sektor: en jämförelse : En jämförande studie av granskningsprocessen för revision inom den privata sektorn och statlig revision." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-44347.
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Bakgrund: Under 2000-talet har ett antal skandaler skakat om revisionsbranschen, både inom den privata och den offentliga sektorn. Detta har väckt ett intresse för att undersöka hur revisionen går till inom dessa två sektorer. Tidigare forskning som jämför revision inom den privata sektorn med statlig revision är begränsad, vilket motiverar den här undersökningen då en sådan jämförelse kan ge större kunskap kring huruvida företag och myndigheter är föremål för samma nivå av granskning. Vidare är granskningsprocessens påverkan på revisionskvaliteten ett relativt outforskat område, vilket motiverar undersökningen ytterligare. Syfte: Undersökningen jämför granskningsprocessen för revision inom den privata sektorn med granskningsprocessen för statlig revision, i en svensk kontext. Syftet är att undersöka huruvida det finns skillnader eller likheter i hur granskningsprocessen är utformad mellan de två sektorerna, och vidare vad eventuella skillnader eller likheter kan ha för påverkan på revisionskvaliteten inom respektive sektor. Metod: Undersökningen har en induktiv utgångspunkt, och utförs i form av en innehållsanalys bestående av en dokumentgranskning och intervjuer. I dokumentgranskningen ställs relevant lagstiftning, gransknings-standarder, och styrdokument för kvalitetskontroll för de två sektorerna mot varandra. Ett antal intervjuer görs även med revisorer från KPMG och Riksrevisionen, som representerar revision inom den privata respektive den offentliga sektorn. Slutsats: Resultatet visar att granskningsprocessen till stor del ser likadan ut, men att det finns ett antal skillnader som framför allt har att göra med mer långtgående krav på rapportering för myndigheter. Detta kan förklaras med att agent-problematiken är större inom den offentliga sektorn, vilket i sin tur leder till en mer omfattande granskning för den statliga revisionen. God revisionskvalitet kommer av efterföljelse av lagar och regler, samt revisionsstandarder. Den privata sektorn har mer detaljerad lagstiftning, och därmed fler aspekter att beakta för att uppnå god revisionskvalitet. Vad gäller revisionsstandarder är dessa likartade, varför båda sektorerna har samma utgångsläge för att uppnå revisionskvalitet och undvika revisions-misslyckanden.Background: During the 21st century, a number of scandals have shaken the audit industry - both within the private and the public sector. There is an increasing interest in knowing how the audit process is designed within these two sectors. Previous research comparing private sector audits to public sector audits is scarce; this motivates an investigation such as this one, because a comparison could provide insight into whether corporations and government agencies are subject to the same level of scrutiny. Further, the impact of the audit process on audit quality is a relatively unexplored area of research, which motivates the study even more. Purpose: The investigation compares the review process of private sector audits with the review process of public sector audits, within a Swedish context. The purpose is to find out whether there are differences or similarities in the review process between these two sectors, and if these potential differences could affect the audit quality of the sectors respectively. Method: The investigation has an inductive starting point, with a content analysis of a document review and interviews. The document review compares relevant laws, standards for the review process, and regulations of quality control, for each of the sectors. A number of interviews are carried out with auditors from KPMG and Riksrevisionen (Swedish NAO). The participants are representatives for auditors in the private sector and the public sector respectively. Conclusion: The findings show that the review process overall is very similar, but that there are a number of differences that mostly have to do with the more extensive reporting requirements for the public sector. This could be explained by the fact that the principal-agent problem is more complex within the public sector, which, in turn, leads to a more extensive review in the public sector audit. Audit quality comes from following laws and regulations, as well as audit standards. The private sector has more detailed audit laws, and thereby more aspects to consider in order to achieve good audit quality. The audit standards are similar in the private and the public sector, indicating that they have the same starting ground for achieving audit quality and avoid audit failures.
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Lino, André Feliciano. "Reforma da contabilidade pública e os tribunais de contas." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-06102015-163641/.
Full textAbstract:
A presente pesquisa discute a legitimação da autoridade de normatização da contabilidade aplicada ao setor público para a Secretária do Tesouro Nacional (STN), a atuação dos Tribunais de Contas no processo de convergência às International Public Sector Accounting Standards (IPSAS) e a preparação para a atuação com Auditoria Financeira em municípios. A convergência para normas internacionais de contabilidade levou ao questionamento da autoridade na regulação contábil aplicada ao setor público em meados de 2009, e passou a demandar a estruturação da função de Auditoria Financeira no nível sub-nacional, dada a necessidade de consolidação do Balanço do Setor Público Nacional (BSPN) e a expectativa de melhoria do grau de accountability. Procedeu-se análise documental e foram realizadas 25 entrevistas com atores chave. A resposta dos diversos Tribunais de Contas quanto ao processo de Auditoria Financeira tem sido incentivar a criação de Controles Internos nos municípiosThis research discusses the legitimation of authority on accounting standardization applied to the public sector to the Treasury (STN), the role of Courts of Accounts in the process of convergence with International Public Sector Accounting Standards (IPSAS) and the preparation for the acting with Financial Audit on municipalities. The convergence with international accounting standards led to the questioning of the authority on the accounting regulation applied to the public sector in mid-2009, and went on to demand the structuring of the Financial Audit function in the sub-national level, given the need to consolidate the Whole of Government Acounts (BSPN) and the expectation of improving the level of accountability. Proceeded to documental analysis and were carried out 25 interviews with key actors from the reform process. The response of the various Courts of Accounts on the financial audit process has been encouraging the creation of Internal Control in municipalities
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Nunes, Marta de Jesus Carvalho. "Governação Pública na Resposta Social Creche: Estudo dos Acordos de Cooperação entre o Estado e as IPSS do distrito de Setúbal." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2020. http://hdl.handle.net/10400.5/20402.
Full textAbstract:
Dissertação de Mestrado em Administração PúblicaA presente dissertação, realizada no âmbito do Mestrado em Administração Pública, visa estudar o tipo de mecanismos e estruturas de governação utilizados na prestação de bens e serviços sociais, no âmbito dos acordos de cooperação entre o Estado e as Instituições sem fins lucrativos. Neste estudo, foi considerado o caso específico das Instituições do Distrito de Setúbal, no âmbito da resposta social creche. Ao nível teórico, a investigação recorreu aos conceitos relevantes para a definição dos mecanismos de governação, sobretudo os modelos da Nova Gestão Pública e da Governança, que associámos à governação através dos instrumentos do mercado e das redes, mas não deixando de lado o Modelo Profissional Weberiano, associado ao exercício da hierarquia. Foi utilizada uma metodologia de investigação mista, assente na realização de uma análise documental aos principais documentos normativos, de entrevistas semiestruturadas a dirigentes e técnicos superiores do ISS, I.P. e das instituições sem fins lucrativos, e de um questionário aplicado às instituições sociais que atuam no distrito de Setúbal, com acordos de cooperação. A análise e discussão dos resultados levou-nos a concluir que, embora o discurso dos entrevistados denote uma presença de atributos de “cooperação” na relação entre o Estado e as instituições sem fins lucrativos, o modelo de rede existente não assume uma postura suficientemente colaborativa, sendo a natureza da relação essencialmente formal e contratual, com um processo de controlo bastante centralizado, que o fazem assemelhar à presença de linhas de autoridade hierárquica, fruto da visão da relação como entre “tutela” e “delegado”. No que diz respeito à provisão do bem social creche, com base nas perceções recolhidas, existe uma boa qualidade do serviço prestado. No entanto, destaca-se a necessidade de repensar o atual modelo de financiamento, de forma a assegurar a adequação do custo da resposta social ao tipo de comparticipação realizada e face aos rendimentos das famílias.
This dissertation, conducted for the Master in Public Administration, aims at examining the type of mechanisms and governance structures to deliver public goods and social services within the cooperation agreements between the State and institutions of the social sector. This study considered the specific case of the institutions of the social sector of the District of Setúbal, with cooperation agreement for the valence of Nursery. The analysis model is based in the relevant concepts for the definition of Governance models,especially the New Public Management and Governance, that we have linked to government through the market and network instruments not leaving aside the weberian bureaucratic model. associated with hierarchy. It has been conducted a mixed research, using literature review and semi-structured interviews to managers and technical staff of the ISS, I.P. and to the leading members of institutions of the social sector. Analysis and discussion of results led me to the conclusion that the relation between the State and the institutions of the social sector although denote the presence of cooperation atributes the network model does not assume enough collaborative posture being the nature of the relation essentially formal and contractual, with a control process considerable centralized similar to the presence of hierarchy authority as a result of a relation view like” tutelage” and “delegated.” Concerning the provision of the valence of Nursery, based on the collected perceptions exists a good quality of the service. However stand out the need of rethink the atual financing model in order to ensure the adequasy of the valence`s cost according to type of the contribution face to familiy incomes.
N/A
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Niquito, Thais Waideman. "Ensaios em desenvolvimento econômico." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/132953.
Full textAbstract:
Esta tese é composta por três ensaios em desenvolvimento econômico. O primeiro deles investiga as causas das desigualdades regionais existentes ao longo do território nacional através da análise dos impactos que o capital humano e as instituições exercem sobre os diferenciais observados nos níveis de renda domiciliar per capita média entre os municípios brasileiros. Tendo em vista a endogeneidade existente entre as variáveis explicativas e a variável explicada, foram empregados instrumentos para o capital humano e para as instituições. O capital humano foi tratado tanto de forma quantitativa quanto qualitativa, sendo instrumentalizado através da razão entre o número de professores no ensino fundamental e de pessoas entre seis e quinze anos no primeiro caso e através da razão entre o número de matrículas no ensino fundamental e de pessoas entre seis e quinze anos no segundo caso. A qualidade institucional, por sua vez, foi instrumentalizada através da proporção de pretos e pardos na população em 1872. Os resultados indicam que o retorno da qualidade institucional sobre a renda dos municípios é maior do que o observado para o capital humano, estando próximo aos resultados obtidos por Acemoglu, Gallego e Robinson (2014). Estas evidências são estáveis às diversas especificações e testes de robustez.Já o segundo ensaio investigou os efeitos da participação do setor público no emprego sobre o mercado de trabalho dos municípios brasileiros, o que foi feito a partir da avaliação de seu impacto sobre a duração da jornada de trabalho contratual semanal, a rotatividade da mão de obra, o grau de empreendedorismo da população, o nível de qualificação dos trabalhadores, a produtividade e a capacidade inovadora das localidades. As estratégias empíricas empregadas foram a estimação de um modelo com dados em painel e efeitos fixos e a estimação de um modelo com dados em corte transversal e variáveis instrumentais. No segundo caso, os instrumentos empregados para a participação do setor público no mercado de trabalho foram o fato de os municípios terem pertencido aos grandes ciclos coloniais (cana e/ou ouro), ou se localizarem próximo àqueles que pertenceram. As evidências empíricas indicam que o tamanho do mercado de trabalho do setor público tem impacto negativo sobre as jornadas de trabalho contratuais semanais, sobre a capacidade de o município desenvolver inovações e sobre a produtividade do trabalho. Por outro lado, o impacto sobre a rotatividade da mão de obra é positivo. Os resultados não foram robustos para a investigação dos impactos sobre o nível de qualificação dos trabalhadores e a capacidade empreendedora do município.Por fim, o terceiro ensaio investigou o impacto que a criação das novas universidades federais, ocorrida durante a década passada e focada em municípios situados no interior do País, teve sobre a renda per capita das economias locais. O estudo desenvolvido por Vinhais (2013) trata dessa questão a partir da estimação de um modelo de Diferenças-em-Diferenças com Pareamento por Escore de Propensão, através do qual encontra um efeito positivo de 3,3%. Entretanto, tal estratégia não leva em consideração os potenciais efeitos que a criação de um novo campus de uma universidade federal em um determinado município tem sobre as localidades que deste se avizinham. Com vistas a acomodar uma possível situação de equilíbrio geral, o terceiro ensaio aborda esta problemática a partir de um modelo de Diferenças-em-Diferenças com variável de tratamento contínuo. Neste, a variável de tratamento, ao invés de assumir caráter binário, é construída a partir de uma função que seja capaz de capturar os efeitos de transbordamento que a criação de novos campi em um determinado município possa ter tido sobre os municípios vizinhos. Com base nesta estratégia empírica, o impacto estimado foi de 4,52%, maior, portanto, do que o obtido na estimativa de Vinhais (2013). O estudo também mostrou que municípios de menor porte tendem a ser mais afetados pela criação de um novo campus (impacto de 5,6%). Por fim, foram realizados dois testes de falsificação, a partir dos quais se observou que os resultados aqui encontrados são robustos.The present thesis is a collection of three essays in economic development. The first essay investigates the causes of regional inequalities by analyzing human capital and institutions impacts over differences in the mean of per capita household income among Brazilian municipalities. Human capital and institutions required the use of instruments, due to its endogeneity with the explained variable. Human capital was treated both quantitatively and qualitatively; the former was instrumentalized by the ratio of the number of basic educational level’s teachers and the number of people between six and fifteen years old enrolled at that level, and latter one by the ratio of the number of enrollments at basic educational level’s and the number of people between six and fifteen years old. For the institutional quality the instrument employed was the participation of blacks and “pardos” (individuals decendent of caucasian, african and indian ethinies) in population at the year 1872. Results showed that the return of institutional quality on the municipalities’ income is higher than the return observed for human capital, in close comparison to the results found in Acemoglu, Gallego and Robinson (2014). Evidences are stable to different model specifications and robustness tests.The second essay investigated the effects of the size of public sector at the Labor Markets of Brazilian municipalities. The impact of public sector was measured over the duration of weekly work hours contracts, labor turn-over, the number of people working at small businesses, labor qualification level, productivity and municipalities’ capacity to generate innovations. The essay shows the estimation of two models in order to empirically evaluate those impacts: one with panel data and fixed effects, and another with cross-section data and instrumental variables. In the latter model, the instruments to assess the participation of public sector in Labor Market were whether the municipality was part of the great colonial economic cycles in Brazil (sugarcane and gold), or was close to a municipality that was part of those cycles. Empirical evidence suggested that the size of public sector affects negatively the duration of weekly work hours contracts, municipality’s capacity to generate innovations and labor productivity. On the other hand, the impact on labor turn-over is positive. The results, however, were not robust regarding impacts over labor qualification level and the number of people working at small businesses.Finally, the third essay investigated the impacts of the opening of new federal government universities in Brazilian countryside municipalities over the per capita income of these local economies during the last decade. Vinhas (2013) estimates a model based on Differences-in-Differences method with Matching by Propensity Score to address this problem, and found a positive effect of 3,3%. However, such a strategy did not take into account potential effects of a new campus across neighboring municipalities. Therefore, to capture possible General Equilibrium effects, this third essay uses a Differences-in-Differences method with a continuous treatment variable. This variable is built from a function able to capture spillover effects of new campus in neighboring municipalities, instead of assuming a binary form. This empirical strategy resulted in an estimated positive effect of 4,52%, higher than the one found in Vinhais (2013). Results also showed that small municipalities might suffer higher effects with the creation of a new campus (a positive effect of 5,6%). Over more, the essay presents two falsification tests, both attesting the robustness of the results.
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Parrinha, Analisa Valente. "As IPSS e a sua relação com as políticas públicas na provisão de bem-estar social : o caso do Centro Social e Paroquial de Nossa Senhora da Luz – Lar da Sagrada Família." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17301.
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Mestrado em Economia e Políticas PúblicasAs Instituições Particulares de Solidariedade Social (IPSS) exercem um papel fundamental no crescimento económico de um país, na medida em que, devido à nossa sociedade ser cada vez mais envelhecida, estas instituições ajudam a resolver problemas sociais, possibilitando também a criação de postos de trabalho. Estas instituições desempenham também um papel bastante relevante em termos do bem-estar social, ao proporcionarem aos mais carenciados uma melhor qualidade de vida, pois o bem-estar não abrange apenas os bens materiais, mas também os imateriais. Sendo que o Estado apresenta algumas dificuldades em chegar a toda a população, estas instituições contribuem para diminuir essa distância entre o Estado e os cidadãos, ajudando-o a chegar a um maior número de indivíduos. As políticas públicas, ao agirem de forma direta ou indireta, são um conjunto de ações do Estado que intervêm na realidade social, através da implementação de programas e projetos, atendendo assim a toda a população. As políticas públicas sociais, ao garantirem aos indivíduos o direito de cidadania, educação, saúde, trabalho, assistência social, previdência social, justiça, saneamento, habitação e meio ambiente, tornam necessário que o Governo, com o intuito de desenvolver e realizar projetos sociais necessários à população, realize parcerias com as organizações não-governamentais e com a iniciativa privada, havendo, deste modo, uma repartição da sua função com outros setores económicos. Assim o terceiro setor dá suporte às políticas públicas sociais, indo ao encontro de todas as necessidades da população.
Particular Institutions of Social Solidarity (IPSS) play a fundamental role in the economic growth of a country, since, as our society grows older, these institutions help solve social problems and also create jobs. These institutions also play a very important role in terms of social welfare by providing the poorest with a better quality of life, since wellbeing does not only cover material but also intangible goods. Since the state presents some difficulties in reaching the entire population, these institutions contribute to reduce this distance between the State and the citizens, helping it to reach a greater number of individuals. Public policies when acting directly or indirectly, as they are a set of actions of the State, which intervene in social reality through the implementation of programs and projects serving the entire population. Social public policies guaranteeing individuals the right to citizenship, education, health, labor, social assistance, social security, justice, sanitation, housing and the environment, make it necessary for the Government to develop and carry out necessary social projects and non-governmental organizations, as well as with private initiative, thus providing a division of its function with other economic sectors, and so the third sector supports social public policies, meeting all the needs of the population.
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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko, and М. В. Івашина. "Сучасні підходи до обліку доходів та витрат бюджетних установ." Thesis, ООО «ВИПО», 2018. https://essuir.sumdu.edu.ua/handle/123456789/83317.
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Yuen, Yiu-kai Terence. "Governing Hong Kong's welfare sector : an institutional analysis /." Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B22054534.
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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.
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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations.
The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation?
The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.
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McDaniel, Beth, Silvia Vilches, and Allie Merritt. "Prevention, Protection, or Institutional Oppression? Exploring Family Well-Being and the Institution of Child Abuse and Neglect Prevention in Alabama." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/secfr-conf/2020/schedule/15.
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Historically, child abuse and neglect (CAN) prevention efforts have focused on individuals and families, with disregard for the contexts and conditions that may underlie family challenges. There is increased recognition that efforts to support families and children must include focus on the societal level (Browne, 2014), yet few studies have examined how institutional processes influence community-based CAN prevention services. I utilized institutional ethnography to identify institutional factors that impact family well-being and CAN prevention work in Alabama. I relied on three primary forms of data: 1) focus group discussions; 2) interview discussions; and 3) analysis of key documents. Preliminary analysis indicates prevention work is diverse and occurs within a system of limited institutional and public support. I will discuss the specific institutional factors that influence child and abuse prevention work in Alabama and close with a discussion of how institutional ethnography can be used to strengthen family research and policy.
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Alreshoodi, Saleh. "Negative institutional influences in the Saudi public sector : 'wasta', public service motivation and employee outcomes." Thesis, Cardiff University, 2016. http://orca.cf.ac.uk/99644/.
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Public Service Motivation (PSM) has become one of the most prominent and widely used theoretical models to explain employee psychology and behaviours in the public sector. It theorises that higher levels of PSM lead to positive outcomes for public service employees, such as greater job satisfaction, stronger organisational commitment and lower intention to quit. However, these relationships have not been confirmed consistently in different national contexts, and the exact role of PSM in shaping employee attitudes and behaviours is still being explored. Because of this, PSM researchers increasingly advocate for a more institution-focused approach in investigating PSM. This study contributes to the existing research by investigating possible negative institutional influences at macro level, something that has been largely omitted by the PSM researchers so far. Specifically, it looked into the influence of wasta, a form of Arabic indigenous nepotism, on PSM and PSM-employee outcomes relationships. The study also aimed to shed light on international PSM dynamics by investigating its role in a new context (The Saudi Ministry of Education) and applies an internationally validated questionnaire for a more precise investigation of PSM in a non-western environment. A mixed method research design was applied by using 206 survey responses and 20 semi-structured interviews. Qualitative data were used to supplement the quantitative results described by a robust moderated regression model. The results of the study confirmed the presence of a negative effect of wasta on both PSM and employee outcomes. Wasta also showed negative moderating effect on the relationship between PSM and organisational commitment as well as PSM and job satisfaction. A partial mediating effect of PSM was observed for the relationship between wasta and organisational commitment as well as wasta and job satisfaction. In the course of analysis, PSM variable was parcelled into two factors representing norm-based rational and affective (emotional) dimensions of motivation. The observed effects were stronger for norm-based rational PSM. The results of the study confirmed the presence of negative institutional influences of wasta on PSM, employee outcomes and the relationships between them. Such influences were both direct and indirect. This suggests that public service organisations aiming to enhance their employees’ motivation and improve employee outcomes should seek ways to decrease the influence of negative institutions in their working environments. Some practical suggestions in this regard are offered.
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Yuen, Yiu-kai Terence, and 阮耀啓. "Governing Hong Kong's welfare sector: an institutional analysis." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B3196641X.
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Söderström, Fredrik. "Introducing public sector eIDs : The power of actors’ translations and institutional barriers." Doctoral thesis, Linköpings universitet, Informatik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-132737.
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The electronic identification (eID) is a digital representation of our analogue identity used for authentication in order to gain access to personalized restricted online content. Despite its limited and clearly defined scope, the eID has a unique role to play in information society as an enabler of public digital services for citizens as well as businesses and a prerequisite for the development of electronic government (eGovernment). This study shows a tendency of treating public sector eIDs like Information and Communications Technology (ICT) artefacts in general. Hence, a narrow focus on technology is often applied thus placing non-technical aspects in the background. Consequently, social and organizational implications are often unproblematized which in turn becomes problematic in the case of the public sector eID. This study puts forth a need for a broader focus in this area and contributes by focusing on the challenges related to the resistance to introductions of eIDs among affected actors in the public sector. This study assumes that affected actors’ perceptions (translations) of the eID have a potential impact on its introduction on organizational as well as operational level. Research questions focus on the influence of resistance on the introduction and the relationship between resistance and actors’ translations of the eID. The aim is to further develop existing concepts and bring new insights to research as well as practice. The analytical perspectives of sociology and institutionalism aim at developing a tentative analytical framework for investigations of this relationship. Introductions, therefore, become institutional pressures facing resistance as related to affected actors’ translations. The empirical basis consists of two interpretive case studies of eID introductions –a national eID to cover the entire public sector and a professional eID in health care. The result shows that resistance in the form of institutional barriers develops from actors’ negative translations of the eID and main coordinating actors’ tend to fail in their attempts to negotiate these barriers. This confirms a closer relationship between institutional pressures and barriers and a view of pressures, barriers and eIDs as translated institutions transferred across organizational settings is put forth. To facilitate future research and practice related to public sector eID introductions, three propositions are put forth. (1) The importance of acknowledging pressures to introduce eIDs as closely related to barriers. (2) The institutions involved in this process as all translated by the government, coordinating actors as well as affected actors. (3) The importance of a developed understanding of these institutions, translations and relationships in order to facilitate cooperative efforts shaping future public sector eIDs.Elektronisk identifiering (eID) är en digital representation av vår analoga identitet som används för autentisering i syfte att få tillgång till skyddat innehåll på nätet. Trots ett begränsat syfte, har eID en unik roll i informationssamhället som möjliggörare av offentliga digitala tjänster för medborgare och företag och en förutsättning för utveckling av elektronisk förvaltning (eförvaltning). Denna studie visar att eID i offentlig sektor ofta hanteras som informations- och kommunikationsteknik (IKT) generellt. Därför tillämpas ofta ett tekniskt perspektiv vilket medför att icke-tekniska aspekter placeras i bakgrunden vilket blir problematiskt i fallet med eID i offentlig sektor. Sociala och organisatoriska konsekvenser förblir därmed ofta otillräckligt problematiserade vilket blir problematiskt vid introduktioner av eID i offentlig sektor. Följaktligen för denna studie fram ett behov av bredare fokus inom detta område och bidrar genom att fokusera på utmaningar som rör motståndet mot introduktioner av eID bland berörda aktörer inom offentlig sektor. Denna studie förutsätter att berörda aktörers uppfattningar (översättningar) av eID har en potentiell inverkan på dess introduktion på organisatorisk och operativ nivå. Forskningsfrågorna behandlar hur motståndet påverkar införandet och förhållandet mellan motstånd och aktörernas översättningar av eID. Målet är att vidareutveckla befintliga begrepp och att bidra med nya insikter till forskning samt praktik. De analytiska perspektiven inom sociologi och institutionalism syftar till att utveckla ett tentativt analytiskt ramverk för att undersöka denna relation och med detta se introduktioner som institutionella tryck som möter motstånd kopplat till berörda aktörers översättningar. Den empiriska grunden består av två tolkande fallstudier - ett nationellt eID införande och ett införande av eID för tjänstebruk inom vården. Resultatet visar att motståndet i form av institutionella hinder utvecklas från aktörers negativa översättningar av eID och samordnande försök att hantera dessa hinder misslyckas ofta. Detta bekräftar också en tydlig relation mellan institutionella tryck, hinder och eID som översatta institutioner vilka överförs mellan olika organisatoriska sammanhang. För att underlätta framtida eID-införanden och för nya insikter till forskning, förs följande tre påståenden fram: (1) Vikten av att erkänna institutionella tryck som närbesläktade med hinder vid införande av eID. (2) De institutioner som deltar (tryck, hinder och eID) är alla översatta av förvaltning, samordnande och berörda aktörer. (3) Vikten av en utvecklad förståelse av dessa institutioner, översättningar och relationer för att underlätta samverkan kring framtidens eID inom offentlig sektor.
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Catalão, Carla Sofia Januário Lopes. "Operacionalização do sistema de contabilidade analítica nas instituições de ensino superior público em Portugal: o caso da FMUL." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/20990.
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Tal como no sector privado, a Contabilidade Analítica consiste numa ferramenta indispensável de apoio à tomada de decisão por parte dos gestores e administradores públicos, permitindo optimizar a relação entre eficiência, eficácia e economia na gestão dos gastos públicos. Contudo, este subsistema contabilístico poderá ser de difícil aplicação em organizações tão complexas como são as escolas superiores e as universidades. Desta forma, a implementação de um Sistema de Contabilidade Analítica surge como um dos maiores desafios que se colocam às Instituições de Ensino Superior Público (IESPs) também em Portugal. Neste trabalho, com base na literatura existente e nos estudos empíricos já realizados, são identificados os principais benefícios e constrangimentos associados à implementação e operacionalização, nas IESPs, do subsistema de Contabilidade Analítica previsto no Plano Oficial de Contabilidade para o Sector da Educação (POC Educação) assente numa metodologia de Custeio Baseado nas Actividades (CBA). Tendo por referência o estudo de caso da Faculdade de Medicina da Universidade de Lisboa (FMUL), o objectivo principal deste estudo consiste em identificar um conjunto de práticas e procedimentos que melhorem a eficácia e eficiência na operacionalização, implementação e utilização de um Sistema de Contabilidade Analítica numa IESP em Portugal, de forma a que este forneça a informação relevante, designadamente sobre o desempenho e a viabilidade económica das várias actividades, para efeitos de tomada de decisão por parte dos órgãos de gestão. Atendendo a que, na FMUL, o Sistema de Contabilidade Analítica se encontra numa fase embrionária, este estudo constitui essencialmente um diagnóstico que poderá servir como ponto de partida para a equipa de trabalho a constituir na fase de operacionalização e implementação do CBA na instituição. – ABSTRACT: As in the private sector, Management Accounting is a vital tool to support decisionmaking of public managers and administrators, allowing optimization in the relationship between efficiency, effectiveness and economy while managing public spending. Rowever, this accounting subsystem may be difficult to implement in organizations as complex as colleges and universities. Thus, the implementation of a Management Accounting system emerges as one of the greatest challenges faced by Public Institutions of Righer Education (PIREs) also in Portugal. ln this dissertation, based on existing literature and empirical studies already made, one identified the main benefits and constraints associated with the implementation and operation, in the PIREs, of the Cost Accounting subsystem provided by the Official Accounting Plan for the Education Sector, based on an Activity-Based Costing (ABC) methodology. Taking as reference the case study at the Medical Faculty of the University of Lisbon (MFUL), the main purpose of this study is to identify a set of practices and procedures to improve effectiveness and efficiency in the operation, implementation and use of a Cost Accounting system in one PIRE in Portugal, in order to enable it to provide relevant information, particularly about the performance and economic viability of the various activities, for the purpose of decision making by management bodies. Given that, in MFUL, the Cost Accounting system is in an initial stage, this study is essentially a diagnosis that could serve as a starting point for the team to be formed during the operation and implementation of ABC in the institution.
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Furphy, Nicole. "Institutions in America and How They Contribute to Sexual Violence." Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/secfr-conf/2018/schedule/25.
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This research looks into the ways society, the media, and the criminal justice system influence the sexual values of individuals in the United States. These separate, yet interdependent, institutions have profound impacts on the attitudes individuals have towards sexual violence. The research explores the ways we are consciously and subconsciously consumers of messages that influence how we view a myriad of issues related to sexual expression. Additionally, this research highlights how various factors contribute to the rape culture prevalent in contemporary American society. Specifically, the research explores theories rooted in the psychopathology model and argues that while some perpetrators of sexual violence are mentally ill, this model and the treatment model which are often applied by society may inadvertently provide perpetrators of sexual violence a scapegoat. Additionally, the nature of the biological theory, often referred to as the “impulse” model, is another way American society permits perpetrators of sexual violence to blame their behavior on evolution and genetic predispositions (Levay & Baldwin, 2012). Also discussed is the advancements in technology and the media’s methods of portraying sexual violence in the news and how it profoundly impacts the sexual values of Americans (Waechter & Ma, 2015). In summation, this review of the literature, will investigate how the values of sexual violence also impacts the criminal justice system, the results of sexual violence trials, and how victims are treated in the system (Moylan, 2017). The impact of sexual violence does not just affect the survivors themselves. However, there are few studies on the impact of sexual violence on secondary victims, such as family members. The majority of the literature focuses on how to help the survivor through abuse, without attention to how family members work through their own trauma. There is literature that states, following the sexual assault of a family or loved one, family and friends often experience considerable emotional distress and physical and psychological symptoms that can disrupt their lifestyles and family structures (Cwik, 1996). Responses of family members to the assault, including shock, helplessness, rage and so on, which can "parallel the affective responses of the victim" in the acute post-traumatic period (Silverman, 1978, p. 169). Undoubtedly, the impact of sexual violence is significant for the entire family, and the experience of each survivor will vary.
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Johansson, Krafve Linus. "Public E-services and Electronic Identification –A Comparative Implementation Study of Swedish Public Authorities." Thesis, Linköping University, Linköping University, Political Science, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-59291.
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This thesis presents an implementation study on the handling of electronic identification in three public authorities in Sweden. Electronic identification is a complex but very topical policy domain, largely tied to the general policy aspirations of e-government development. Theories on policy action, logic of appropriateness, garbage cans, and the dialectics of institutions and technology are used. The result highlights that the policy process of electronic identification in the three studied authorities could not be adequately explained from a traditional policy-implementation dichotomy. The action imperative to develop e-services is very strong and explains why and how electronic identification has been developed within the three authorities. The three authorities have very different institutional capacity to implement e-services with electronic identification. The available technology on electronic identification is inscribed with certain logics of appropriateness, that doesn’t sit equally easy with the administrative logics of appropriateness in all three authorities.