This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.

The focus of the thesis is an issue of system approach to formation and implementation policy of tourism in the Czech Republic with an emphasis on intersectoral cooperation in the field of cultural tourism. The work is divided into eight chapters, the first two are theoretical. The first chapter is devoted to the formulation and definition problem of the scope of the work. The second chapter deals with theoretical foundations and approaches to tourism policy issues both in general and in terms of the status of tourism in the national economy and in relation to the EU tourism policy. Attention is given to the objectives of cohesion policy, culture and tourism in the area of cultural tourism. The following two chapters deal with basic features, analysis and evaluation of policy concepts of tourism in the Czech Republic in the period after 1989. The core of the thesis is concentrated into chapter six, seven and eight. The assumption for the design of complex, dynamic tourism policy for the formation of functional institutional structure of the tourism sector management is to assess the fulfillment of the objectives of the different concepts of state policy. To identification the most important and recurrent problems of tourism policy are used the results of comparison of objectives and measures and practical experience of the author from the creation and evaluation of the conception documents. There is discussed in particular an evaluation framework and in this context there are suggested recommendations for its determination. In the field of cultural tourism is proposed a model of interdepartmental cooperation state-funded organizations CzechTourism and the National Heritage Institute. The proposal model is based on its own research, which is focused on the analysis and evaluation of assumptions monuments administered by the National Heritage Institute to participate in the creation of cultural tourism products. There are utilized data from the author primary survey and as well as secondary data from the National Heritage Institute. The model of cooperation is based on exemplification of the causal relationships between strategic objectives and processes within the strategies of both organizations by the model BSC (Balanced Scorecard) and from a proposal for their implementation using model 7 "S".

The main of the diploma thesis is to elaborate a literature review and implement of quantitative research by questionnaires. In the theoretical part there were described issues of motivation system, employee compensation, motivation of employees and benefits. In the practical part the main aim was the analysis and comparison of benefits of employees in private and public sector. The sub-aim was to determinate satisfaction of employees with system of remuneration and benefits in private and public sector. The second sub-aim was to compare employee benefits in sectors. It was found out that employees in private sector are more satisfied with system of remuneration and benefits. Women who are employed in private sector have more benefits than women in public sector.

Apesar de serem países fronteiriços- o Uruguai tendo sido parte do Império do Brasil e guardando características que o aproximaria da região Sul brasileira- quando analisados sob o prisma da desigualdade social e da pobreza, e também sob a luz do papel que historicamente o Estado desempenhou, os dois países apresentam mais diferenças do que similaridades. O objetivo principal da presente dissertação foi analisar a percepção sobre pobreza e desigualdade social de um grupo pouco estudado pela Sociologia: os dirigentes públicos. Trata-se de cargos de livre nomeação e exoneração do alto escalão do Executivo Federal e exercem papel crucial na formulação e implementação de políticas públicas. No Brasil, esses cargos são denominados Direção e Assessoramento Superior (DAS) 5 e 6 e, no Uruguai, como Diretor de Ministério. Empiricamente, partiu-se da análise de um survey aplicado com esses dirigentes em 2013, em uma amostra de 60 entrevistados em cada país Os objetivos abrangeram três aspectos principais. O primeiro deles foi examinar as diferenças e semelhanças no perfil dos dirigentes públicos do Brasil e do Uruguai que ocupavam cargos em 2013 e na forma como percebiam a pobreza e a desigualdade. O segundo objetivo foi averiguar se os dirigentes públicos percebiam a pobreza e a desigualdade como problemas prioritários, que agente era percebido como o principal responsável por esses problemas e como enxergavam o papel das Ongs e do Estado. E, por fim, o último objetivo da dissertação foi verificar a preferência dos dirigentes por políticas públicas, isto é, como percebiam as políticas que visavam o crescimento econômico, a redistribuição, os programas sociais e a intervenção na economia. Os dados corroboraram alguns argumentos presentes na literatura, e trouxeram indícios que necessitam de futuras investigações qualitativas, dentre os quais se destacam a questão da responsabilidade coletiva e da proeminência do Estado. / Brazil and Uruguay are neighbouring countries. The latter was part of Brazil’s Empire and also has some characteristics which make it similar to Brazilian South. However, they present more differences than similarities when it is taken into account social inequality, poverty and the role of the State. The main objective of this dissertation was to analyse the perception about poverty and social inequality among public sector executives. These are positions of free appointment and dismissal of the high ranking Federal Executive. They play a crucial role in the formulation and implementation of public policies. In Brazil, these positions are called “Direção e Assessoramento Superior” (DAS) 5 and 6 and, in Uruguay, as Director of the Ministry. Empirically, it was analysed a survey applied with these leaders in 2013, in a sample of 60 interviewees in each country. The aims covered three main aspects. Firstly, to examine the differences and similarities in the profile of the public sector executives in Brazil and Uruguay who held positions in 2013 and how they perceived poverty and inequality. Secondly, to investigate whether they perceived poverty and inequality as priority problems; who was perceived as the main responsible for these problems and what was the view about the role of the NGO’s and the State. Finally, to verify the preference of the leaders for public policies, such as how they perceived policies focus on economic growth, redistribution, social programs and intervention in the economy. The data corroborates some arguments in the literature, as well as indicates further qualitative investigations, especially concerning the question of collective responsibility and the level of responsibility they attribute to the State.

Why public officials complicit in corruption? It is absolutely a nagging and antiquated question. This thesis examines the corruption on a micro-scale from those convicted in corruption cases in Central Java Province, Indonesia, more specifically by taking the personal views and experiences of the imprisoned actors into account. Broadly speaking, the problem of corruption is a tantalizing daily issue around Indonesia. Despite the government is highly committed to overcome corruption, it is argued that national corruption eradication efforts have not simply failed to diminish the number of corruption cases, but they - at least until 2019 – failed to impede the deployment of corruption from central to local government levels. Empirically, this study explores corruption from leadership theories to build its own analytical framework of corruption, namely administrative and political corruption. Using narrative analysis methods, this study analyses nine interviews with elective public officials at district and village levels, combined with several secondary techniques. In drawing its conclusions, this study highlights three major findings to understand the failure of government in addressing corruption, each of which is related to 1) critical role of public legitimacy built upon informal norms; 2) strict bureaucratic function built upon formal norms; 3) cleavages between formal and informal norms that encourage public officials to enact one or both types of corruption. Above all, the idea of ‘private gain’ as the central element of corruption cannot be found in this study. Ultimately, this study provides some direction for future research that would suggest academia and policymakers to better understand the corruption in the public sector by taking informal norms into consideration.

Organisations in the public sector are facing tough challenges and need to review alternative ways of working. Robotic process automation (RPA) is a technology that is becoming a more common way to automate processes in order to become more efficient as an organization. However, the majority of studies on RPA are focused on companies in the private sector. Through a qualitative case study, we investigate the effects that RPA has on a organisation in the public sector. This study finds effects such as time savings, liberation from tedious tasks, reduced number of employees and increased productivity. Preparation before the implementation of RPA, in particular process mapping, has proven to be a factor that has a significant impact on the outcomes. In general, RPA is perceived as something positive within the studied case. The study shows that there is potential in automating public sector processes with RPA, however there seems to be some challenges with RPA as well, such as the loss of human social interpretation when a human is replaced by a robot.

Tillitsbaserad styrning och ledning har på senare tid vuxit fram som en möjlig styrfilosofi i Sverige. Tillitsbaserad styrning handlar om att organisationer ska förbättra kvaliteten på sitt arbete genom att öka tilliten i styrkedjan. När organisationer interagerar med andra organisationer påverkas de på olika sätt. Men hur, och i vilken utsträckning påverkas relationer mellan aktörer i styrkedjan när myndighetens styrning förändras? Och hur bör relationerna byggas för att bidra till det förväntade resultatet av tillitsbaserad styrning? Syftet med studien var att bidra till kunskapen om tillitsbaserad styrning, genom att undersöka källor till tillit i relationer mellan myndigheter och civilsamhällesorganisationer, i en kontext där myndigheten verkar genom civilsamhällesorganisationen. För att besvara syftet intervjuades fem myndighetsanställda samt en föreningsrepresentant. Även styrdokument från myndigheterna ligger till grund för det empiriska underlaget. Det empiriska underlaget analyserades utifrån Mayer et al.:s tillitsmodell och dess faktorer för tillit, och reflekterar aktuell forskning om hur modellen kan brytas ned och förstås i specifika kontexter. En aktuell forskningsrapport om tillit inom relationer på biståndsområdet har varit bakgrund och inspiration till att bryta ner tillitsfaktorerna till mindre beståndsdelar - tillitskällor. Studiens resultat pekar ut fem möjliga tillitskällor som finns i relationen mellan myndigheter och civilsamhällesorganisationer: kontrollsystem, extern expertis, inter-personella relationer, kommunikation, samt tydlighet och förväntningar. Tillitskällorna bidrar till tillitsbyggandet i att de interagerar och är beroende av varandra - som enskilda aspekter av relationen bidrar de nödvändigtvis inte till att bygga en tillitsbaserad relation. Studien visar också att om en myndighet vill nyttja tillitsbyggande i dessa relationer har detta också konsekvenser på styrningen. Bland annat genom att det bör finnas ett rimligt manöverutrymme för handläggare eller andra professioner inom bidragsprocesser, och att det finns tydligt chefsstöd i det att handläggarna har som uppgift att hantera ett visst mått av risk å myndighetens vägnar. / Trust-based governance and management has recently emerged as a possible governance philosophy in Sweden. Trust-based governance is about organizations improving the quality of their work by increasing trust in the governance chain. When organizations interact with other organizations, they are affected in different ways. But how, and to what extent, are relations between actors in the governance chain affected when the authority's governance changes? And how should relationships be built to contribute to the expected outcomes of trust-based governance? The purpose of the study was to contribute to the knowledge of trust-based governance, by examining sources of trust in relations between authorities and civil society organizations, in a context where the authority operates through the civil society organization. To answer the purpose, five authority employees and one civil society representative were interviewed. Governing documents from the authorities are also included in the basis for the empirical data. The empirical data was analyzed based on Mayer et al.:s model of trust and its factors for trust, and reflects current research on how the model can be broken down and understood in specific contexts. A current research report on trust in relations in the area of international development aid has been the background and inspiration for breaking down the trust factors into smaller components - sources of trust. The results of the study point out five possible sources of trust that exist in the relationship between authorities and civil society organizations: control systems, external expertise, interpersonal relationships, communication, and clarity and expectations. The sources of trust contribute to the building of trust in that they interact and are dependent on each other - as individual aspects of the relationship, they do not necessarily contribute to building a trust-based relationship. The study also shows that if an authority wants to use trust building in these relationships, this also has consequences for governance. Such as, reasonable room for manoeuvre for granting officers or other professionals in grant processes, and that there is clear managerial support due to the fact that the granting officers have the task of managing a certain amount of risk on behalf of the authority.

Projects finance by funds of European Union deals about possibilities and assessment of investments to the projects which bring the benefit to public sector at the level regions, but also as whole for society. On this account can be financed from means of company of EU. The aim diploma thesis is finding factural prospectus in select sector and choose variants of realization. On the basis ascertained records these variants analyze and financially valorize. The thesis will be resolved reconstruction project memorable buildings in the city center Bohumín, thus create new spaces for public library facilities and training center for commercial and non-commercial nature.

Burnout has led to turnover and poor counselor performance within public sector rehabilitation. Scholarly literature on burnout among mental health counselors and school counselors are abundant. However, few researchers have compiled studies to evaluate burnout among rehabilitation counselors. No research could be found that examined the relationships among job demand, control, support, and burnout among public sector rehabilitation counselors. The Job Demand Control- Support (JDC-S) model indicates that stress from work is developed based on work demands, perceptions of control, and the perceived support that is received. The purpose of this research study was to determine the extent of the prediction, if any, between burnout and job demand, job control, and job support for public sector rehabilitation counselors. This study examined the following research question through a multiple linear regression: Job demand, job control, and job support (as measured by subscales of the Karasek and Theorell Job Content Questionnaire) predicts burnout (as measured by the Maslach Burnout Inventory) among public sector rehabilitation counselors. Instruments used in the study included the Job Content Questionnaire and the Maslach Burnout Inventory. An electronic questionnaire was sent to 1,000 certified rehabilitation counselors throughout the United States;197 were returned. The results of this study suggest that there is a likelihood of a lower risk of stress because of high autonomy on the job. Moreover, there was a significant prediction between burnout (as described by emotional exhaustion, depersonalization, and personal accomplishment) to job demand, job control, and job support. Results of the study may contribute to social change through increasing the wellness of counselors within the public rehabilitation counseling sector, which, in turn, could lead to improvement in the quality of services for clients.

Sammanfattning Denna studie belyser det upplevda sambandet mellan socialt kapital och chefers hälsa inom svensk offentlig sektor. Studiens frågeställningar är ”Hur ser relationen mellan sociala resurser och friskfaktorer ut för chefer inom svensk offentlig sektor?”, ”Vilken roll har socialt kapital för chefernas självupplevda hälsa?”. Den teoretiska referensramen består av Pierre Bourdieus resonemang kring socialt kapital (1986) och Robert D. Putnams resonemang att socialt kapital påverkar individens omgivning (2006). Studien bygger på en kvalitativ metod där empirin har samlats in genom semistrukturerade intervjuer.   Resultatet visar att utbildning och yrkeserfarenhet ökar chefernas tillgång till socialt kapital.  Utbildning och yrkeserfarenhet ger individuella fördelar genom att öka chefers tillgång till socialt kapital. Chefer använder sig av sociala nätverk på arbetsplatsen för att skapa ett effektivare arbetsflöde. Chefer utpekar att stödresurser i form av kompetensutveckling, chefsgrupper, HR- och ekonomistöd understödjer ett hållbart ledarskap. Tillit och förtroende för närmaste chef och kollegor anges som en av de viktigaste förutsättningar för att kunna utöva chefsuppdraget. Stödresurser och ledarskap har betydelse för chefers självupplevda hälsa. Chefer med större socialt kapital och organisatoriska stödresurser har i högre utsträckning förmåga att sätta gränser, inte ta med sig arbetet hem och tydliggöra för andra när man är tillgänglig. Stödresurser och organisatoriska förutsättningar motiverar chefer att ta hand om och vårda sin hälsa genom träning, avkoppling eller andra fritidsaktiviteter. Tillgången till socialt kapital ökar chefernas medvetenhet om betydelsen av att vårda hälsan.  Slutsatsen är att socialt kapital har stor betydelse för chefers självupplevda hälsa.   Nyckelord: Chef, Mellanchef, Offentlig sektor, Socialt kapital, Friskfaktorer, Hälsa / Abstract   This study highlights the perceived relationship between social capital and the affects on public sector managers health. The study's questions are "What is the relationship between social resources and health factors for managers in Swedish public sector?”, "What role does social capital play in relation to managers' health?". The theoretical frame of reference consists of Pierre Bourdieu's reasoning about social capital (1986) and Robert Putnam’s reasoning that social capital affects the individual's environment (2006). The study is based on a qualitative method where the empiricism has been gathered in semi-structured interviews.   The result shows that education and work experience increase managers access to social capital. Education and professional experience provide individual benefits by increasing access to social capital. Managers use social networks at workplaces to create a better workflow. The managers point out that support resources in the form of skills development, management groups, human resource management and financial support sustainable leadership. Trust and confidence in the nearest manager and colleagues are stated as one of the most important prerequisites for managing management tasks. Support resources and leadership affect managers self-perceived health. Managers with greater social capital and organizational support resources to a greater extent have the ability to set boundaries, not take work-related stress home and make it clear to others when fortified. Support resources and organizational conditions motivate managers to take care of and nurture their health through exercise, relaxation or other leisure activities. Access to social capital increases manager's awareness of the importance of health care. The conclusion is that social capital is of great importance for the managers' self-perceived health. Keywords: Manager, Middle manager, Public sector, Social capital, Health factors, Health