Thesis (Ph. D.)--Illinois State University, 2007. / Title from title page screen, viewed on February 15, 2008. Dissertation Committee: Edward R. Hines (chair), Patricia H. Klass, Ross A. Hodel, W. Paul Vogt. Includes bibliographical references (leaves 196-203) and abstract. Also available in print.

Thesis (Ph. D.)--UCLA, 2009. / Vita. Includes bibliographical references.

Thesis (Ph. D.)--Illinois State University, 1999. / Title from title page screen, viewed July 26, 2006. Dissertation Committee: Edward R. Hines (chair), Kenneth H. Strand, G. Alan Hickrod, Ramesh B. Chaudhari. Includes bibliographical references (leaves 106-108) and abstract. Also available in print.

Thesis (M.P.A. )--Kutztown University of Pennsylvania, 2005. / Source: Masters Abstracts International, Volume: 45-06, page: 2938. Typescript. Abstract precedes thesis as 1 leaf (ii). Includes bibliographical references (leaves 80-83).

Thesis (Ph. D.)--Illinois State University, 1994. / Title from title page screen, viewed April 13, 2006. Dissertation Committee: Robert L. Arnold (chair), John R. McCarthy, Kenneth H. Strand, Louis G. Perez. Includes bibliographical references (leaves 95-103) and abstract. Also available in print.

O tema orçamento público é extenso e constitui objeto de estudo nas mais variadas áreas do conhecimento, sendo relevante para a Administração Pública e para o processo democrático por envolver a participação dos cidadãos na elaboração e execução orçamentária. As Instituições Federais de Ensino Superior (IFES) são entidades da Administração Indireta e atores essenciais do desenvolvimento econômico e social do País, e os seus gestores são agentes públicos administrativos responsáveis por gerir os recursos públicos. Destaca-se, assim, o papel das IFES que administram montantes significativos de recursos oriundos do Tesouro Nacional para a consecução de suas finalidades institucionais. Neste matiz, o presente estudo multicaso teórico- empírico tem como objetivo principal identificar como o orçamento é empregado pelos gestores das IFES do Estado do Paraná nas ações de planejamento e desenvolvimento institucional visando à eficácia, à efetividade e à eficiência dos serviços públicos. Em face da delimitação do que é o foco desta pesquisa para a construção do caminho a ser percorrido com o intuito de atingir os objetivos propostos, metodologicamente, a pesquisa quanto aos fins caracteriza-se como descritiva; no tocante à abordagem do problema, como qualitativa; quanto aos meios, documental e bibliográfica; complementada pela pesquisa de campo com a utilização de questionário estruturado para a coleta de dados. Os resultados demonstram que o pessoal envolvido na elaboração, implantação, execução e avaliação do PDI possui pouco conhecimento sobre o orçamento, e que os recursos disponibilizados são parcialmente suficientes para a manutenção e melhoria das atividades de ensino e pesquisa e para viabilizar seu plano de extensão, sendo que a maioria dos respondentes considera muito relevante a participação dos convênios na composição das receitas orçamentárias. Foi possível constatar que é médio o grau de participação do pessoal envolvido na elaboração, implantação, execução e avaliação do PDI. Outrossim, fica demonstrado que nem todas as instituições pesquisadas utilizam o PDI para fins de planejamento e gestão, e que a execução do PDI, nas áreas de abrangência geográfica das instituições pesquisadas, no que se refere à relevância institucional, contribui com as demandas e elaboração/execução de políticas públicas. Esta dissertação, além de contribuir para outros estudos sobre a temática, fornece elementos que demonstraram, na percepção dos gestores das IFES do Estado do Paraná estudadas, que há deficiências quanto à eficácia, efetividade e eficiência do orçamento como instrumento de planejamento e desenvolvimento institucional. Por fim, a pesquisa propõe algumas sugestões para estudos futuros, como desenvolver ações institucionais que promovam a melhoria do nível de conhecimento sobre o orçamento nas unidades envolvidas, enfatizando a importância da utilização dos recursos públicos para a gestão, e identificar fatores que promovam a utilização do PDI para fins de planejamento e gestão, contribuindo para a melhoria qualitativa da educação superior. / Seeing that public budget is a comprehensive subject, different knowledge areas have carried out several studies of it. Public budget is highly relevant to Public Management mainly for involving the participation of citizens in its design and implementation. Higher Education Federal Institutions (HEFI) are indirect administration entities which are essential for the country economic and social development and their managers are public administration agents in charge of public resources management. Thus, the HEFI role is highly relevant since they manage significant amount of resources deriving from the National Treasury Department addressed to institutional purposes. In this regard, the present multi-case, theoretical and empiric study aims at checking how the State of Paraná HEFI managers manage budget addressed to institutional planning and development actions seeking effective and efficient public services. In order to set our focus limits and meet the proposed objective the research methodology is as follows: descriptive concerning the approach to the problem; qualitative concerning documental and bibliographic data; and, in addition, it carried out field research through questionnaires structured for data collection. Research results show that people in charge of IPD design, development, implementation and assessment have limited knowledge of budget, as well as limited resources for teaching activity, research and extension program improvements. Most interviewed managers consider important to enter into conventions addressed to budget composition. It was possible to find out that people involved in the IPD design, development, implementation and assessment have medium degree participation. Moreover, the study shows that not all the researched institutions use IPD for planning and management. The IPD implementation in the geographic areas of researched institutions is institutionally relevant and meets the public policy demands, design and implementation. Besides contributing to other studies about this subject, the present dissertation provides elements showing that budget is not an effective, efficacious and efficient tool for institutional planning and development, according to the State of Paraná Higher Education Federal Institutions’ managers. Finally, the present research proposes that future studies should develop institutional actions to foster the improvement of budget knowledge level through highlighting the importance of public resources for management and identifying factors that encourage the use of IPD addressed to planning and management, thus contributing to the higher education qualitative improvement.

O tema orçamento público é extenso e constitui objeto de estudo nas mais variadas áreas do conhecimento, sendo relevante para a Administração Pública e para o processo democrático por envolver a participação dos cidadãos na elaboração e execução orçamentária. As Instituições Federais de Ensino Superior (IFES) são entidades da Administração Indireta e atores essenciais do desenvolvimento econômico e social do País, e os seus gestores são agentes públicos administrativos responsáveis por gerir os recursos públicos. Destaca-se, assim, o papel das IFES que administram montantes significativos de recursos oriundos do Tesouro Nacional para a consecução de suas finalidades institucionais. Neste matiz, o presente estudo multicaso teórico- empírico tem como objetivo principal identificar como o orçamento é empregado pelos gestores das IFES do Estado do Paraná nas ações de planejamento e desenvolvimento institucional visando à eficácia, à efetividade e à eficiência dos serviços públicos. Em face da delimitação do que é o foco desta pesquisa para a construção do caminho a ser percorrido com o intuito de atingir os objetivos propostos, metodologicamente, a pesquisa quanto aos fins caracteriza-se como descritiva; no tocante à abordagem do problema, como qualitativa; quanto aos meios, documental e bibliográfica; complementada pela pesquisa de campo com a utilização de questionário estruturado para a coleta de dados. Os resultados demonstram que o pessoal envolvido na elaboração, implantação, execução e avaliação do PDI possui pouco conhecimento sobre o orçamento, e que os recursos disponibilizados são parcialmente suficientes para a manutenção e melhoria das atividades de ensino e pesquisa e para viabilizar seu plano de extensão, sendo que a maioria dos respondentes considera muito relevante a participação dos convênios na composição das receitas orçamentárias. Foi possível constatar que é médio o grau de participação do pessoal envolvido na elaboração, implantação, execução e avaliação do PDI. Outrossim, fica demonstrado que nem todas as instituições pesquisadas utilizam o PDI para fins de planejamento e gestão, e que a execução do PDI, nas áreas de abrangência geográfica das instituições pesquisadas, no que se refere à relevância institucional, contribui com as demandas e elaboração/execução de políticas públicas. Esta dissertação, além de contribuir para outros estudos sobre a temática, fornece elementos que demonstraram, na percepção dos gestores das IFES do Estado do Paraná estudadas, que há deficiências quanto à eficácia, efetividade e eficiência do orçamento como instrumento de planejamento e desenvolvimento institucional. Por fim, a pesquisa propõe algumas sugestões para estudos futuros, como desenvolver ações institucionais que promovam a melhoria do nível de conhecimento sobre o orçamento nas unidades envolvidas, enfatizando a importância da utilização dos recursos públicos para a gestão, e identificar fatores que promovam a utilização do PDI para fins de planejamento e gestão, contribuindo para a melhoria qualitativa da educação superior. / Seeing that public budget is a comprehensive subject, different knowledge areas have carried out several studies of it. Public budget is highly relevant to Public Management mainly for involving the participation of citizens in its design and implementation. Higher Education Federal Institutions (HEFI) are indirect administration entities which are essential for the country economic and social development and their managers are public administration agents in charge of public resources management. Thus, the HEFI role is highly relevant since they manage significant amount of resources deriving from the National Treasury Department addressed to institutional purposes. In this regard, the present multi-case, theoretical and empiric study aims at checking how the State of Paraná HEFI managers manage budget addressed to institutional planning and development actions seeking effective and efficient public services. In order to set our focus limits and meet the proposed objective the research methodology is as follows: descriptive concerning the approach to the problem; qualitative concerning documental and bibliographic data; and, in addition, it carried out field research through questionnaires structured for data collection. Research results show that people in charge of IPD design, development, implementation and assessment have limited knowledge of budget, as well as limited resources for teaching activity, research and extension program improvements. Most interviewed managers consider important to enter into conventions addressed to budget composition. It was possible to find out that people involved in the IPD design, development, implementation and assessment have medium degree participation. Moreover, the study shows that not all the researched institutions use IPD for planning and management. The IPD implementation in the geographic areas of researched institutions is institutionally relevant and meets the public policy demands, design and implementation. Besides contributing to other studies about this subject, the present dissertation provides elements showing that budget is not an effective, efficacious and efficient tool for institutional planning and development, according to the State of Paraná Higher Education Federal Institutions’ managers. Finally, the present research proposes that future studies should develop institutional actions to foster the improvement of budget knowledge level through highlighting the importance of public resources for management and identifying factors that encourage the use of IPD addressed to planning and management, thus contributing to the higher education qualitative improvement.

The global working environment has altered dramatically over the last decade and in particular, the workforce has begun to consist of many diverse individuals. The world has become a global marketplace, with boundaries between countries becoming increasingly vague and permeable. Advances in technology and the advent of a global economy have brought people from different countries closer together. Globalisation has precipitated many challenges in modern organisations, and one of these challenges is workforce diversity. Workforces in organisations differ in terms of gender, age, race, ethnicity and sexual orientation. Globally, countries are faced with the spiralling challenge of skills shortages and there is an expanding competition for skilled workers, specifically for those who possess scarce skills. This leads to an expatriation of skills, creating a natural increase in workforce diversity that expands beyond local ethnicity and language. This affects all organisations, including academic institutions such as universities, universities of technology and public further education and training colleges. Given this challenge organisations, educational institutions and other entities are investigating ways to better deal or serve their constituents. Lovedale PFET College is a public further education and training college that provides skills to young South Africans, specifically vocational related skills. The main research problem of this study was to identify the recommended diversity management best practices that characterise effective organisations and determine the extent to which these practices are applied at Lovedale PFET College. In order to address the problem, a theoretical study was conducted which focused on identifying the recommended diversity management best practices. In addition, interviews were conducted with managers at Lovedale College to gain an understanding of their perspective on diversity management. Based on the combined main points gleaned from theory and the interviews, a questionnaire was developed and administered to both academic and support staff at Lovedale PFET College to obtain their perceptions of the diversity practices and outcomes at the college. The results of the survey revealed that Lovedale PFET College could improve on the implementation of best practices in diversity management. Specifically, attention could be given to diversity education and training, and diversity management policies and procedures.

The problem of this study was to develop a model for the administration of auxiliary enterprises in Texas higher education as a cooperative effort of administrators and input from other sources. The purposes were to determine which administrators currently have the responsibility for the management of auxiliary services, to evaluate the correlation between the type of administrator and the concern for fiscal and student needs, to identify problems and opportunities for useful administration, and to develop a model integrating the strengths of each administrator and the implementation of new ideas to improve auxiliary enterprise management. A survey instrument consisting of three types of questions was mailed to both Vice Presidents of Fiscal Affairs and Student Affairs at all 26 four-year public institutions in Texas. Part I questions were informational, designed to determine who administers auxiliary services. Part II consisted of 20 questions on a Likert scale to obtain both opinions on the theories of the research, and specialized knowledge of the administrators. Part III was free response to solicit ideas from the administrators for the construction of the model. Paired t-tests were performed to determine knowledge strengths of the administrators. All other information was presented in frequency tables or narrative summaries.

Submitted in fulfillment of the requirement for the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2013. / Property, plant and equipment (PPE) constitute a significant portion of total assets of South African public higher education institutions. It is therefore important to keep proper records of the assets and to account for them accurately in the Annual Financial Statements. The aim of this study therefore was to investigate the accounting treatment of property, plant and equipment at public higher education institutions (PHEIs) in South Africa. The following objectives were addressed in this study, to: determine how assets are classified; find out how asset transactions are recorded; and to determine the accounting treatment of assets in terms of cost, depreciation, impairment and disposal. Based on the International Financial Reporting Standards, this study used a mixed-methods research approach to collect data regarding the accounting treatment of PPE at the 23 PHEIs in South Africa. Analysis of results indicated that some institutions: apply different useful lives for the same asset classes; use threshold amounts for the recording and depreciating of assets; use the same value for the recording and depreciating of assets while others record at one value but depreciate at a higher value; and depreciate PPE at different rates as they apply varying useful life to different asset classes. This study also found that while some institutions do impairment testing on an annual basis, others do not, as they do not have a policy in place for impairment testing. Given that the activities or business of educational institutions are similar in nature, this study recommends that PHEIs need to apply consistent recording of assets in terms of their useful life as the useful life of an asset has direct correlation with the surplus or deficit of an institution. This study makes further recommendations regarding the accounting treatment of PPE at PHEIs in South Africa based on the findings of this study. Suggestions for further research are also presented.