The dissertation deals with the history of financial management in the current borders of the region of České Budějovice from 1918 to the present day. It is focused only to the sphere of tax and customs administration because of the topic breadth. The purpose of this dissertation is to find and analyse the current organization of tax administration.

Made available in DSpace on 2014-12-17T15:24:28Z (GMT). No. of bitstreams: 1 AbraaoPB_DISSERT.pdf: 2118316 bytes, checksum: b84b512673d8a546f9d5a30536b36871 (MD5) Previous issue date: 2014-04-09 / This paperwork attempts to measure the project management maturity in the State Department of Taxation in Rio Grande do Norte. Project management has shown to be a critical component to any organization success, as the projects are directly related to a set of activities resulting into organizational innovations such as products, services and processes; and its improvement is directly aligned with the strategic management. Methodologically, this paperwork uses both a quantitative and qualitative approach that will be applied to the coordinators, sub-coordinators, and directors of the Regional Offices of the State Department of Taxation. In the theoretical reference it is about the public management and analyzes the strategic management in contemporary public administration. Presents the maturity in project management is by discussing the main models: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model and the Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. From this analysis, considering attributes as an aid in taking strategic positioning, access to the model, possibility of benchmarking and continuous improvement, the Prado-MMGP model was the most appropriate for this research process. It has been proved that the State Department of Taxation shows a very low project management maturity level. Regarding the acceptance of the maturity dimensions by the State Department, it is still in an early developmental stage, as one of the dimensions showed a poor performance while the rest showed a regular one. In contrast with similar organizations, the maturity results have shown to be below the national average. The maturity assessment enables in the institution the implementation of a plan for institutional growth with the creation of sector strategic and project management / O presente estudo objetiva mensurar a maturidade no gerenciamento de projetos na Secretaria de Tributa??o do Rio Grande do Norte. A gest?o de projetos tem se evidenciado como um fator cr?tico para o sucesso de qualquer organiza??o, pois este diretamente relacionado ao conjunto de atividades que resultam em inova??es organizacionais como produtos, servi?os e processos e que a melhoria da gest?o de projetos se encontra diretamente alinhada com a gest?o estrat?gica. Metodologicamente, trata-se de uma pesquisa de natureza quantitativa de car?ter descritivo que foi aplicada entre os coordenadores, subcoordenadores e diretores de Unidades Regionais de Tributa??o da Secretaria de Tributa??o. No referencial te?rico trata-se da gest?o p?blica e analisa-se a gest?o estrat?gica no contexto da administra??o p?blica contempor?nea. Apresenta-se a maturidade na gest?o de projetos discutindo-se os principais modelos: CMM, Capability Maturity Model; PMMM, Project Management Maturity Model; OPM3, Organization Project Maturity Model e Prado-MMGP, Modelo de Maturidade em Gerenciamento de Projetos. Dessa an?lise, considerando atributos como auxilio na tomada de posicionamento estrat?gico, acesso ao modelo, possibilidade de benchmark e melhoria cont?nua, foi escolhido o modelo Prado-MMGP, mais adequado para o desenvolvimento da pesquisa. Constatou-se que a Secretaria de Tributa??o apresenta um n?vel fraco de maturidade da gest?o de seus projetos. No tocante ? ader?ncia ?s dimens?es de maturidade a Secretaria encontra-se em um est?gio inicial de desenvolvimento, pois uma dimens?o apresentou desempenho fraco e as demais apenas regular. Na compara??o com organiza??es similares, os resultados de maturidade apresentaram-se abaixo da m?dia nacional. A avalia??o da maturidade na institui??o possibilitar? a implementa??o de um plano de crescimento institucional com a cria??o de setor de gest?o estrat?gica e de projetos

This thesis is focused on mapping control processes in a state-funded institution. In the theoretical part, concepts related to the issues of cities and state-funded institution are explained. Smart Administration strategy is discussed as well as principles of processes, process management and modeling necessary for understanding the practical part of this thesis. The practical part contains research on the state of process management in cities with 5000 to 20000 citizens in relation to state-funded institution. It was discovered that surveyed cities are not very interested in the topic and lack process management completely in most cases, despite the possibility of EU subsidies for these projects. Based on the survey, a process map was created from which certain processes were selected, described and modeled. This blue-print should help employees of municipalities to orientate in performed processes and make them more efficient. ATTIS software, developed by ATTN Consulting, s.r.o., was used for modeling processes in this thesis

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More than 600,000 employees depart the hospitality industry for a variety of reasons such as lack of motivational strategies (MS) of hotel general managers (GMs). The purpose of this multiple case study using census sampling was to explore what MS hotel GMs used to enhance employee performance. The 3 GMs of 3 full-service branded hotels with a guest capacity of 160-699 were randomly selected in South Florida. Data were collected from face-to-face interviews with the hotel GMs, employee performance evaluations, and results of guest and employee satisfaction surveys from the hotel GMs. Data analysis involved methodological triangulation to determine how motivation was captured and measured using interpreted data, verification through the member-checking process, and coding techniques such as mind mapping to identify reoccurring codes and categories. Through thematic analysis, 4 major themes emerged: workplace motivation, job satisfaction, positive performance, and social expectation. Findings from the 4 themes revealed that recognition and guest satisfaction unveiled a positive effect on employee performances and that motivation through community engagement gave employees reasons to perform well. The effectiveness of MS on employee performance was conceptualized by the expectancy theory to determine motivational triggers and the behavior engineering model to determine which MS led to improved performance. Social implications include encouraging hotel GMs to adjust and develop motivational strategies that engage employees to improve the employee-customer relationship and to increase community involvement which may promote positive social change.

Over the past decade, many studies have provided some understanding on what influences association members‟ decision to attend a meeting; however, more systematic and theoretical research is necessary. The decision making process of attendees is a complicated human behavior practice. The major contribution of this study is adopting the sense of community (SOC) model from psychology to gain a better understanding of the attendee behavior. By doing so, this study will add a theoretical foundation to the existing research in the meeting industry. Also, this study will contribute to the SOC research in psychology by applying the concept to a different setting. This study investigates whether annual conferences build a SOC among association members. First, the SOC of association members at the conference will be analyzed. Second, the influence of SOC on members‟ satisfaction with the conference will be studied. Lastly, the direct and indirect relationship between SOC and future intentions (i.e., return to next meeting, membership renewal, and membership recommendation) will be examined. Data was collected through an intercept survey approach at three annual conferences of national/international associations. The questionnaire consisted of four sections: sense of community, satisfaction with the conference, future intentions, and member profile. Confirmatory factor analysis was conducted to test the factor structure and structural equation modeling was used to examine the relationships, and Spearman‟s rank order correlation was used to see the strength of the relationship between respondent characteristics and sense of community. The results showed that sense of community was a strong predictor of future iv intentions. Implications, limitations, and suggestions for future research are discussed in the final chapter.

Guest-contact employees interact with various types of customers, and they are often exposed to stressful conditions caused by the deviant, or jay-customers. The purpose of this study is to examine how jay-customer behaviors (customer incivility and customer aggression) affect employees’ job stress, and consequently, job satisfaction. Surveys of 210 participants, currently working as guest-contact employees in the hospitality industry, were analyzed for the study. The results of hierarchical multiple regression analyses show a positive relationship between the experience of customer incivility and employees’ job stress. Additionally, the results indicate a full mediation effect of employees’ job stress on the relationship between customer incivility and employees’ job satisfaction. Unfortunately, the study was not able to analyze customer aggression, because the majority of the participants did not report customer aggression. The findings of this study make a contribution to the hospitality service management literature by providing empirical evidence of customer incivility and its negative impact on guest-contact employees. Hospitality managers should acknowledge the existence of jay-customer behaviors and recognize their significant impact on employees’ job stress and job satisfaction

More than one-third of the U.S. citizens (over 70 million people) and 16% of children are classified as obese and are at risk of many diseases including heart disease. Research indicates that 65% of Americans over the age of twenty years old are considered overweight. To address this public health issue, the U.S. Food & Drug Administration has proposed new nutritional guidelines for restaurant menus. Thus, the current study investigated the preferences of quick service restaurant (QSR) industry consumers with reference to the newly proposed U.S. Food and Drug Administration regulations. This study includes development and redesigning of drive thru menus to comply with the FDA guidelines. A 3x2 factorial design experiment was conducted using real drive thru menus from three major national restaurant chains. The control group consisted of normal drive thru menus obtained from national restaurant chains, and the experimental group was comprised of two sets of pre-tested experimental menus complying with the FDA guidelines. The first set of experimental menus includes presentation of calorie information for all menu items offered. The second set of experimental menus includes color coded calorie specific menu categories (low, regular and high). A set of research hypotheses were developed and data was collected from heavy users of QSR units using Qualtrics software. The collected data were analyzed using SPSS. The obtained results indicated that the QSR menus designed to comply with the FDA’s guidelines do not result in loss of revenues as commonly feared by the restaurant industry. But interestingly the second set of experiment menus with color coded nutritional categories (low, regular, high) have led to increased consumer patronage and consumers’ willingness to pay. In iv addition, color coded nutritional menus were preferred over FDA suggested menus designs. The results from the current study are of significant importance to the QSR industry as they strive to comply with the new nutrition guidelines of FDA for drive thru menus

Purpose of this study is to holistically analyze existing linkages between Aruba’s tourism industry, restaurants and local farmers, by examining strategies that constrain the development of linkages between these stakeholders. Previous research indicated that tourism development is often accompanied with increased demand for imported food, which results in foreign exchange leakages, inflation and competition with local production. This phenomenon is very common in the Caribbean, where Aruba, with its heavy reliance on imported goods and services, is no exception to this occurrence. To comprehend potential problems associated with linking both sectors, these in-depth case study addresses three fundamental questions: a) what is the structure of supply and demand of food for the tourism industry of Aruba?, and b) what factors constrain the development of linkages between international tourism and Aruba’s local agriculture? Using an exploratory and stochastic methodological approach, data will be obtained from structured surveys from three different stakeholders in the food supply chain of Aruba. Anticipated findings illustrate that the existing linkage between the tourism industry and agriculture in Aruba is still weak, yet the food consumption and preferences by tourists can contribute in enhancing an ecogastronomic tourism supply chain.