In the response to the globalization trend, governments around the world manage to establish high effective and ideal-typed governments by promoting ¡§reinventing government¡¨ projects to enhance administrative efficiency. Taiwan government, meanwhile, moves on to different phases of government reform plans. Since local governments in Taiwan were given the power of self governance in 1950, the administrative divisions haven¡¦t been readjusted. After 60-year development, the population distribution and urban modes have totally changed. Without readjustment of the administrative divisions, human resource could not be reasonably deployed, resources wasted, regional development gaps widened and the entire country development was severely influenced. How face with and readjust the issue of administrative divisions is urgent. Governmental organization reform has been a crucial policy for years, yet opinions on administrative divisions has been differentiated and a general consensus on this matter was hard to be reached. The objective of promoting the adjustment of administrative divisions is to boost the government administrative effectiveness. However, there are 319 urban and rural townships in Taiwan and to adjust and merge these administrative divisions is indeed a huge task. The author adopted a microcosm perspective and took the program of merging and adjustment of rural and urban townships in Pingtung county as a case. The program includes four phases of adjustment: 1) electoral divisions of regional legislatives, 2) electoral divisions of county councilmen, 3) divisions of land administration, and 4) divisions of police administration. With related literature review, the author analyzed and compared about administrative, political, legislative and fiscal factors before and after the adjustment of administrative divisions in Pintung county, and also proposed and discussed possible problems in the process of implementing the program. It is hoped that the study can be the reference to the future promotion of the adjustment of administrative divisions.

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Assessment of Civil Servants¡¦ Satisfaction with Electronic Official Document Exchange System: The Case of Kaohsiung City Government Abstract This study aims to understand the assessment from Kaohsiung city government civil servants to the performance of Electronic Official Document Exchange System, probing key factors which affect the executing of electronic official document. It will serves as further validation of the impact from executing of Electronic Official Document Exchange System on Administrative Efficiency. This study used the methods of quantitative for survey, and qualitative research for comprehension. 254 organizations and schools of Kaohsiung City Government were the research targets, namely comparing the variables of E-policy, information system software and hardware and E-efficiency. 254 questionnaires were sent out and all were returned, although 230 questionnaires were valid and 24 were invalid. The response rate was 90.55%. Valid responses were collated and analyzed using statistical evaluating software systems of SPSS and AMOS, testing the relationships between different variables. Several findings can be reported as follows: 1¡BThe results of assessing the key factors, such as E-policy, Information system software and hardware and E-efficiency, which affect the performance of the Electronic Official Document Exchange System, are beyond the medium level. The assessment was conducted by questionnaires completed by Kaohsiung city government civil servants. Kaohsiung city government civil servants are satisfied with the performance of the Electronic Official Document Exchange System. 2¡BThe key factors affecting the executing of electronic official document system are as follows: (1)E-policy aspect There are two factors including decision-makers focusing much attention on and completing work plans. (2)Information system software and hardware aspect There are four factors including the operating stability, accuracy, security and ease of use of information system facilities. (3)E-efficiency aspect Only the Administrative Efficiency aspect. 3¡BThe impact on Administrative Efficiency coming from executing the electronic document system is as follows¡G (1)Due to the different characteristics of organizations and schools of Kaohsiung City Government, it brings about significant discrepancies between variables of E-policy, information software systems and E-efficiency for checking the executing efficiency of pushing forward the executing of electronic official documents. (2)There is positive impact between E-policy and Information system software and hardware. (3)There is positive impact between E-policy and E-efficiency. (4)There is positive impact between Information system software and hardware and E-efficiency. Keywords: Electronic Official Document Exchange System¡BE-policy¡BE-efficiency Information system software and hardware¡BAdministrative Efficiency¡BOrganization Characteristics

abstract In the past, to accommodate the economic development needs of different times Taiwan has set up industrial parks, export processing zones and science parks of different functions, goals and missions to provide land of different types for company settlement. In recent years, to establish local characteristic industries, local governments have attempted in creating quality investment environments by developing industrial parks to attract company settlement and investment. However aside from looking for the funding necessary to buy up lands and construct park infrastructures, the relevant local developments required by the park peripheral public infrastructural needs both contribute to financial burdens for the local governments. Therefore local governments under limited financial resources should cater to factors influencing company investment strategies in setting up the investment environments and adopt most beneficial strategies in monetary allocation to achieve a win-win situation for both the public and private sectors with limited available resources. In the 90¡¦s, to accommodate the expansion needs of the metal processing industry, the Kaohsiung County Government began the development of the Ben-Chou Industrial Park in Gangshan town. During the development, Gangshan Industrial Park experienced changes in the industrial environment and the Koahsiung County Government responded to the sales difficulties arisen from these changes by implementing many strategies to strengthen the investment advantages. In 3 years time the park¡¦s stagnant land sales dropped from 90% to 10%, an astounding achievement for all of local government developed industrial parks. This study sampled 108 companies in Ben-Chou Industrial Park and analyzed the factors involved in companies¡¦ investment in this park. The study shows: 1. When local governments develop industrial parks, characteristic industries can be formed by providing SMEs with room for expansion and utilizing the industrial clustering phenomenon. 2. The government-provided preferential land policy is one of the key factors. 3. The overall cost is still the primary factor in deciding where to invest for SMEs. 4. The government administrative efficiency has gradually become an important factor to consider in deciding where to invest. Therefore, this study suggests that when local governments develop industrial parks, specialized industrial network studies should be taken into consideration and in order to shape these industrial parks into specialized characteristic ones. Secondly, central governments should provide support to local government developed industrial parks; financially preferential policies should be implemented and encourage local governments to develop characteristic industrial parks according to their regional industrial development. Lastly, governments should dedicate in improving administrative efficiency to increase industrial development competitiveness, respond to the needs of industries to amend related policies and regulations and fully enforce these regulations to protect the rights complying companies.

The practice of forcing onto developing countries policies developed in other contexts assumes standardised paths to social and economic growth. These policies should enable rapid economic development by “correcting” local market inefficiencies, without considering the role these may have in preserving stability and preventing violence. Moreover, this approach does not address the compatibility of such policies with the culture, values and norms of the receiving country. The thesis aims at extending our understanding of success factors for policy transfer, focusing on organisational schemes for innovation support. It follows the pragmatic Research paradigm and adopts a deductive approach using mixed methods to study the link between administrative efficiency and innovation performance in developing countries, an under-researched area. This thesis argues that policies successfully implemented in culturally proximal contexts are more likely to lead to similar results in the receiving context. The results of the quantitative analysis indicate a strong relationship between administrative efficiency and innovation performance in low-middle income countries in the Middle East and North Africa. The performance of organisational schemes supporting innovation in the national innovation systems of Egypt and Morocco is qualitatively assessed on the basis of 72 face-to-face interviews with entrepreneurs, policy makers and academics. The research finds that similar organisational schemes have produced similar results in the two case studies, confirming the working hypothesis and supporting an approach to policy transfer based on “relevant” good practice.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-20T13:05:54Z No. of bitstreams: 1 Flávio Garcia Cabral.pdf: 1656430 bytes, checksum: c69cae230738644cdd30890a31a9ca56 (MD5) / Made available in DSpace on 2017-12-20T13:05:54Z (GMT). No. of bitstreams: 1 Flávio Garcia Cabral.pdf: 1656430 bytes, checksum: c69cae230738644cdd30890a31a9ca56 (MD5) Previous issue date: 2017-12-14 / This thesis deals with the legal content of the principle of administrative efficiency before the Brazilian legal system. Although it is a legal norm produced by the interpretation of the constitutional text, Jurisprudence has given little importance to this administrative figure, which makes its meaning, at least in the way that it has been mainly construed, mostly ambiguous, fluid, vague and with difficult pragmatic application. It is precisely because of the neglect often given to administrative efficiency in the doctrinal field, as well as its difficulty of application, due to the absence of an adequate conceptualization, that this work intends to construct a meaning to the administrative efficiency that is constitutionally adequate and that it has a formal coherence that is able to bring a minimum of objectivity to the interpretation / application of the principle. In order to investigate what its legal content would be, it will adopt the perspective of the philosophy of language and the gyro-linguistic movement, more precisely the Logical-Semantic Constructivism, investigating the administrative efficiency by the syntactic, semantic and pragmatic plans. At the end of the research, it is established that the general and abstract norm of administrative efficiency is a methodological and procedural one, which obliges those who execute the administrative function to, when exercising this activity, involving direct administrative costs, choose the best means (those that are least onerous to the Public Administration, both in relation to other existing means and in relation to the intended purpose) that are capable of achieving the intended legal purpose for the benefit of the administered. This normative construction allows, with the division of three maxims of administrative efficiency (effectiveness, economicity and cost-effectiveness), the interpreters / applicators to give effectiveness to this legal norm with a minimum of security and objectivity / Esta tese versa sobre o conteúdo jurídico do princípio da eficiência administrativa perante o ordenamento jurídico brasileiro. Embora se trate de uma norma jurídica produzida pela interpretação do texto constitucional, a Ciência do Direito tem conferido pouca relevância a essa figura administrativa, o que torna a sua significação, pelo menos da forma como vem sendo construída majoritariamente, ambígua, fluida, vaga e de difícil aplicação pragmática. É precisamente pelo menosprezo muitas vezes conferido à eficiência administrativa no campo doutrinário, bem como sua dificuldade de aplicação, decorrente da ausência de uma conceituação adequada, que se pretende nesse trabalho construir uma significação à eficiência administrativa que seja constitucionalmente adequada e que possua uma coerência formal hábil a trazer um mínimo de objetividade para a interpretação/aplicação do princípio. Para pesquisar qual é o seu conteúdo jurídico, adota-se a perspectiva da filosofia da linguagem e do movimento giro-linguístico, mais precisamente do Construtivismo Lógico-Semântico, investigando-se a eficiência administrativa pelos planos sintático, semântico e pragmático. Ao final da pesquisa, apura-se que a norma geral e abstrata da eficiência administrativa é aquela de caráter metodológico e procedimental, que obriga àqueles que executam a função administrativa a, no exercício dessa atividade, quando envolver a apuração de custos administrativos diretos, escolher os melhores meios (os menos onerosos à Administração Pública, tanto em relação aos demais meios existentes, como em relação à própria finalidade almejada) que sejam capazes de atingir a finalidade legal pretendida em benefício dos administrados. Essa construção normativa permite, então, com as divisão de três máximas da eficiência administrativa (eficácia, economicidade e custo benefício), que os intérpretes/aplicadores deem efetividade a essa norma jurídica com um mínimo de segurança e objetividade

O presente trabalho tem por objetivo analisar a teoria da igualdade tributária e sua aplicação em face da técnica das margens de lucro presumidas, como um dos elementos de cálculo dos preços de transferência, consoante previsto na Lei n. 9.430/96. Parte-se de um estudo analítico da isonomia tributária, esmiuçando-se seus elementos, natureza e dimensão normativa, para, posteriormente, passar-se à análise de sua influência sobre a arm’s legth theory e a técnica dos preços de transferência, em especial sobre a presunção das margens de lucro. Mediante esta perspectiva, busca-se averiguar a possibilidade ou não de flexibilização daquelas margens de lucratividade, de molde a desvendar se o contribuinte possui legitimidade de utilizar margens de lucro diversas daquelas predefinidas, a forma que poderá valer-se deste direito e respectivo momento. / This work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2017-11-29T13:24:04Z No. of bitstreams: 1 TIAGO BOCKIE DE ALMEIDA.pdf: 540567 bytes, checksum: 28746c60092345c3aad76ff38203c5d3 (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2017-11-29T13:35:45Z (GMT) No. of bitstreams: 1 TIAGO BOCKIE DE ALMEIDA.pdf: 540567 bytes, checksum: 28746c60092345c3aad76ff38203c5d3 (MD5) / Made available in DSpace on 2017-11-29T13:35:45Z (GMT). No. of bitstreams: 1 TIAGO BOCKIE DE ALMEIDA.pdf: 540567 bytes, checksum: 28746c60092345c3aad76ff38203c5d3 (MD5) / O presente trabalho tem o objetivo de apresentar a administração pública consensual como meio substitutivo da imposição de sanção administrativa disciplinar. A partir da evolução do modelo de estado, surge o Estado Constitucional e Democrático de Direito, responsável por introduzir no Direito Administrativo uma nova construção teórica que permite a releitura de institutos jurídicos. Sustenta-se que, no âmbito do Direito Administrativo contemporâneo, cuja finalidade precípua é a defesa do cidadão e a efetivação de direitos fundamentais, o estabelecimento de um diálogo com o servidor público, como forma de se alcançar um consenso, constitui medida essencial para a efetivação do princípio constitucional da eficiência administrativa. Para tanto, analisa-se a evolução do modelo de Estado e do modelo jurídico que lhe oferece suporte, a fim de que se demonstre a existência de um direito fundamental ao consenso no desenvolvimento da atividade administrativa. O estudo acerca do processo administrativo disciplinar, com a investigação dos princípios que compõem o regime jurídico disciplinar, a definição da natureza jurídica da sanção disciplinar e os problemas que se verificam na prática administrativa oferecem subsídios para a mudança de paradigma proposta no presente trabalho científico: a superação de um modelo tradicional e punitivo, para um modelo contemporâneo e participativo. / This study aims to present the consensual government as an substitutive means to the imposition of disciplinary administrative penalty. From the evolution of the state model, the constitutional and democratic rule of law arises, responsible for introducing the Administrative Law a new theoretical construct that allows the reading of legal institutions. It is argued that in the context of contemporary Administrative Law, whose main purpose is the defense of the citizen and the realization of fundamental rights, the establishment of a dialogue with the civil servant, as a way to reach a consensus, an essential measure for realization of the constitutional principle of administrative efficiency. It analyzes the evolution of the State model and the legal model that offers support, so that it shows the existence of a fundamental consensus on the development of administrative activity. The study of the disciplinary administrative proceedings, with the investigation of the principles that make up the disciplinary legal framework, the definition of the legal nature of the disciplinary action and the problems that occur in administrative practice offer subsidies to the paradigm shift proposed in this scientific work: overcoming a traditional and punitive model for a contemporary and.

149 p. / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2012-12-18T18:28:14Z No. of bitstreams: 1 55.pdf: 621086 bytes, checksum: 03275fdb05cf5e3488d502e53fe05d6b (MD5) / Made available in DSpace on 2012-12-18T18:28:14Z (GMT). No. of bitstreams: 1 55.pdf: 621086 bytes, checksum: 03275fdb05cf5e3488d502e53fe05d6b (MD5) Previous issue date: 2010 / Nos últimos tempos o gerencialismo vem sendo a tônica do serviço público, a busca da eficiência administrativa torna-se lema dominante. Isto é, conduzir a máquina pública, com desafios cada vez maiores, diante de recursos cada vez mais escassos. E é nesse cenário de eficiência no âmbito da Administração Pública que se inserem as Bibliotecas Universitárias, principalmente aquelas ligadas às Instituições Federais de Ensino, que por isso se transfiguram em organismos públicos. A estratégia tem sido implementada nas organizações como forma de buscar a eficiência, e isso afeta diretamente a Biblioteca Universitária. Assim, o Conselho Universitário da Universidade Federal da Bahia, em sessão ordinária realizada no dia 23 de maio de 2008, resolveu criar, através de Resolução nº 03/09, o Sistema de Bibliotecas da Universidade Federal da Bahia (SIBI/UFBA), na condição de Órgão Suplementar, para conduzir de forma coordenada e sistêmica, e portanto eficiente, o desenvolvimento da pesquisa, do ensino e da extensão. Não obstante, conforme revisão bibliográfica realizada, o SIBI/UFBA demonstra alguns pontos que não vêm sendo por ele alcançados na busca desta eficiência, e aqui reside a contribuição do presente trabalho: que almejou avaliar a eficiência estratégica do Sistema de Bibliotecas da Universidade Federal da Bahia, a partir da percepção dos seus servidores. Além disso, visou mensurar a competência básica; o aliar estrategicamente; e o foco no atendimento ao usuário do SIBI através da percepção de seus bibliotecários. Assim, com base na revisão da bibliografia foi estabelecido um traçado metodológico que, através da análise de questionários aplicados à amostra, conduziu a resultados em relação à eficiência estratégica do SIBI/UFBA. E os resultados apontaram algumas fragilidades do SIBI em relação: à focalização da sua missão, visão e planos; ao tratamento da informação como parte de um serviço; à cooptação dos diversos saberes dispersos nos setores da biblioteca ou nas bibliotecas do sistema; à construção de parcerias múltiplas entre os setores da biblioteca e nas bibliotecas do sistema; a ter o usuário como base do negócio; a atender as especificidades dos usuários das bibliotecas; a diversificação dos produtos e serviços oferecidos pelas bibliotecas; e a integração da comunidade ao planejamento da biblioteca. Estas fragilidades, mais do que pontos fracos, são oportunidades de aprimoramento da gestão do SIBI/UFBA, e é isso que o presente trabalho demonstra, ou seja, que ações de melhoria na competência básica, no aliar estrategicamente e no atendimento ao usuário podem, de fato, conduzir a uma maior eficiência estratégica do SIBI/UFBA. / Salvador