As ferramentas de mídia social possibilitam a criação de ambientes colaborativos, comunidades virtuais e mecanismos de interação, como bate-papos e registro de comentários. Algumas organizações públicas estão se apropriando dessas ferramentas para ampliar suas formas de participação, inclusive desenvolvendo plataformas próprias. Mas como uma mídia social promove engajamento nos usuários de uma comunidade inserida nela? Assim, para estudo dessa questão foi selecionada a plataforma Participa.br, que foi disponibilizada pelo governo federal brasileiro em 2013, cujo intuito é oferecer meios para que cidadãos interajam entre si e participem do processo de desenvolvimento de políticas públicas. O objetivo desta pesquisa é analisar o uso de uma mídia social do governo, a partir de uma de suas comunidades, para verificar de que maneira esta promoveu engajamento. Empregou-se a netnografia, como estratégia de pesquisa, sobre um único caso. Ela se refere à observação e análise em profundidade de interações em uma rede social. Além disso, para a triangulação e contextualização dos dados resultantes da análise das interações, foram realizadas entrevistas com alguns dos usuários participantes das discussões na comunidade, a fim de conhecer suas percepções sobre a plataforma e de sua participação; e análise de documentos e notícias sobre a comunidade e a plataforma. Obteve-se, então, a dinâmica de participação e engajamento de uma comunidade de usuários, algumas evidências de engajamento civil, alguns dos atributos do processo de engajamento e as características que indicassem a presença de senso de comunidade entre os usuários participantes. Por fim, foram verificados quais e como os blocos funcionais, característicos da plataforma, influenciaram o engajamento dos participantes da comunidade estudada. / Social media tools enable us to create collaborative environments, virtual communities and interaction mechanisms, as chats and comments posting. Some public agencies are applying these tools in ways to broaden forms of participation. They are also developing their own social media platforms. However, how is social media used for promoting engagement in users from one of its communities? Thus, in order to address this question, it was selected the platform Participa.br, which aims to offer conditions to citizen interaction and participation in public policy development process. This platform was released by the Brazilian federal government in 2013. The objective of this research is to analyze the interactions in a community of users from a governmental social media, verifying how it has promoted engagement. A single-case netnography was chosen as the research strategy for this study. This strategy refers to observation and deep analysis of the interactions in a social media site. Besides that, it was applied data triangulation and contextualization on the results obtained in the interactions analysis. Therefore, interviews were done with some of the users that took part in the discussions in the community, to understand their perceptions about the platform and about the discussions. Analysis of documents and news about the community and the platform was done as well. After that, it was possible to describe the participation and engagement dynamics of the community users, some evidences of civil engagement, some of the attributes from the engagement process and characteristics that would indicate the presence of sense of community among the participants-users. Finally, it was verified how and which of the functional blocs featuring the platform influenced the engagement in the participants of the chosen community.

O objetivo desta pesquisa foi verificar se o método de Custeio Baseado em Atividades (ABC) é adequado para ser aplicado na mensuração dos custos dos serviços educacionais do Setor Público. O tema se torna relevante devido à necessidade de as Organizações Públicas, que prestam serviços educacionais de permitir, através de seus sistemas de custos, o acompanhamento e a avaliação da gestão orçamentária, financeira e patrimonial. Entretanto, o Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) não evidencia quanto custa cada atividade em nenhuma de suas contas. A análise dos resultados aponta ser adequada a aplicação do método de custeio ABC (Custeio Baseado em Atividades) para evidenciação dos custos das atividades e na gestão dos recursos do Setor Público e, em especial, nas organizações que prestam serviços educacionais, onde praticamente todos os seus custos são indiretos e aparentemente fixos, este fato, segundo Kaplan (1998), tornam estas organizações candidatas ideais ao custeio baseado em atividade (ABC). A metodologia utilizada teve como principal finalidade desenvolver, esclarecer e modificar idéias a fim de fornecer hipótese pesquisável para estudos posteriores conforme ensinam Tripodi, Fellin e Meyer (1981, p.64), por fim, esta pesquisa se caracteriza como qualitativa descritiva e teve como fonte de pesquisa a revisão bibliográfica e análise documental e como estratégia metodológica, utilizou-se de um estudo de caso no Colégio Militar do Rio de Janeiro (CMRJ). / The objective of this research was to verify whether the method of Activity Based Costing (ABC) is suitable to be applied in measuring the costs of educational services in the Public Sector. This paper becomes relevant due to the need of public organizations that provide educational services to enable, through its costs systems, the monitoring and evaluation of management aspects as budgetary, financial and patrimonial. However, the Integrated Financial System Management of Federal Government (SIAFI) does not show the cost of each activity on its accounts. The analyses of results suggests that the Activity Based Costing (ABC) is suitable to measure the costs of Activities and management of resources by the Public Sector, specially, the organizations that provide educational services, where practically all of its costs are indirect and apparently fixed, and this fact, according to Kaplan (1998), makes these organizations ideal candidates to activity-based costing (ABC). Method used has the "main purpose to develop, clarify and modify ideas to provide searchable hypothesis for further studies" as teach by Tripodi, Fellin, and Meyer (1981, p.64). Finally, this research is characterized as descriptive and qualitative study and had as a source of research the revision of literature and the documental analyze, used as a methodological strategy a case study at the Military College of Rio de Janeiro (CMRJ).

As ferramentas de mídia social possibilitam a criação de ambientes colaborativos, comunidades virtuais e mecanismos de interação, como bate-papos e registro de comentários. Algumas organizações públicas estão se apropriando dessas ferramentas para ampliar suas formas de participação, inclusive desenvolvendo plataformas próprias. Mas como uma mídia social promove engajamento nos usuários de uma comunidade inserida nela? Assim, para estudo dessa questão foi selecionada a plataforma Participa.br, que foi disponibilizada pelo governo federal brasileiro em 2013, cujo intuito é oferecer meios para que cidadãos interajam entre si e participem do processo de desenvolvimento de políticas públicas. O objetivo desta pesquisa é analisar o uso de uma mídia social do governo, a partir de uma de suas comunidades, para verificar de que maneira esta promoveu engajamento. Empregou-se a netnografia, como estratégia de pesquisa, sobre um único caso. Ela se refere à observação e análise em profundidade de interações em uma rede social. Além disso, para a triangulação e contextualização dos dados resultantes da análise das interações, foram realizadas entrevistas com alguns dos usuários participantes das discussões na comunidade, a fim de conhecer suas percepções sobre a plataforma e de sua participação; e análise de documentos e notícias sobre a comunidade e a plataforma. Obteve-se, então, a dinâmica de participação e engajamento de uma comunidade de usuários, algumas evidências de engajamento civil, alguns dos atributos do processo de engajamento e as características que indicassem a presença de senso de comunidade entre os usuários participantes. Por fim, foram verificados quais e como os blocos funcionais, característicos da plataforma, influenciaram o engajamento dos participantes da comunidade estudada. / Social media tools enable us to create collaborative environments, virtual communities and interaction mechanisms, as chats and comments posting. Some public agencies are applying these tools in ways to broaden forms of participation. They are also developing their own social media platforms. However, how is social media used for promoting engagement in users from one of its communities? Thus, in order to address this question, it was selected the platform Participa.br, which aims to offer conditions to citizen interaction and participation in public policy development process. This platform was released by the Brazilian federal government in 2013. The objective of this research is to analyze the interactions in a community of users from a governmental social media, verifying how it has promoted engagement. A single-case netnography was chosen as the research strategy for this study. This strategy refers to observation and deep analysis of the interactions in a social media site. Besides that, it was applied data triangulation and contextualization on the results obtained in the interactions analysis. Therefore, interviews were done with some of the users that took part in the discussions in the community, to understand their perceptions about the platform and about the discussions. Analysis of documents and news about the community and the platform was done as well. After that, it was possible to describe the participation and engagement dynamics of the community users, some evidences of civil engagement, some of the attributes from the engagement process and characteristics that would indicate the presence of sense of community among the participants-users. Finally, it was verified how and which of the functional blocs featuring the platform influenced the engagement in the participants of the chosen community.

As mudanças na contabilidade aplicada ao setor público no Brasil, a partir da edição da Portaria n. 184, de 25 de agosto de 2008, têm ocupado grande espaço nas discussões, tanto no meio acadêmico quanto nas atividades dos órgãos e entidades responsáveis pela contabilidade. Tais mudanças, pela perspectiva das entidades a que se aplicam e observadas por meio dos pressupostos da teoria institucional e da teoria da dependência de recursos, podem ser abordadas como mudanças institucionais demandadas pelo ambiente externo organizacional. Oliver (1991) propõe um modelo com base em ambas as teorias supramencionadas para identificação da resposta estratégica de uma organização em decorrência das pressões ou regras institucionais que variam de conformidade à alta resistência, a saber: (i) aquiescer, (ii) negociar, (iii) esquivar, (iv) desafiar e (v) manipular. Nessa perspectiva, a presente pesquisa teve como objetivo geral compreender as respostas estratégicas de estados brasileiros às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às International Public Sector Accounting Standards (IPSAS), sob a perspectiva da teoria institucional e da dependência de recursos. Utilizou-se a estratégia de pesquisa de estudo de casos múltiplos para identificar a resposta estratégica dos entes analisados em relação às mudanças institucionais, abordadas por meio dos 10 fatores preditivos de Oliver (1991) agrupados em cinco fatores institucionais, quais sejam: (i) causa: legitimação e eficiência; (ii) agente: multiplicidade e dependência; (iii) conteúdo: consistência e restrição; (iv) controle: coerção e difusão; e (v) contexto: incerteza e interconectividade. Assim sendo, as unidades de análise estudadas correspondem aos poderes executivos dos estados de São Paulo, Rio de Janeiro e Minas Gerais e as evidências foram obtidas mediante entrevistas, tanto com respondentes que atuam em tais entes estaduais como entrevistados externos aos estados, e documentos. Verificou-se, por meio da triangulação dos dados, que os três estados apresentam a aquiescência como resposta estratégica às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às IPSAS. Porém, constatou-se que, enquanto no estado de São Paulo cinco variáveis, entre as 10 utilizadas, indicaram a probabilidade de aquiescer, seis variáveis apontaram evidências referentes a tal resposta para o estado do Rio de Janeiro e sete para Minas Gerais. Concluiu-se, dessa maneira, que, apesar de os três entes estaduais apresentarem a mesma resposta estratégica, há maior probabilidade de resistência no estado de São Paulo, seguida pelo estado do Rio de Janeiro e, na sequência, por Minas Gerais, sendo que tais diferenças entre os entes estão atreladas às variáveis multiplicidade e consistência. Acredita-se que os apontamentos realizados na presente pesquisa sejam relevantes para compreensão dos fatores críticos que aumentam a probabilidade de conformidade ou de resistência às mudanças institucionais baseadas na adoção das normas brasileiras de contabilidade oriundas do processo de convergência às IPSAS. / The changes in public sector accounting in Brazil, since the publication of the MF Order N. 184, of 25 August 2008, have been taking a large agenda with discussions both in the academic environment and in the activities of the entities responsible for accounting. Such changes, from the perspective of applied entities and observed through the assumptions of institutional theory and resource dependence theory, can be approached as institutional changes or processes demanded by the external pressures. Oliver (1991) proposes a model based on both of the aforementioned theories to identify the strategic response of an organization as a result of external pressures or rules that vary from compliance to high resistance, namely: (i) acquiescence, (ii) compromise, (iii) avoidance, (iv) defiance, and (v) manipulation. In this perspective, the present research had as general purpose to understand the strategic responses of Brazilian states to institutional changes based on the adoption of Brazilian accounting standards from the convergence process to International Public Sector Accounting Standards (IPSAS), from the institutional and resource dependence perspective. The multiple case study research strategy was used to identify the strategic response of the entities addressed in relation to institutional changes and were addressed through Oliver\'s 10 predictors factors, grouped into five institutional factors: (i) cause: legitimacy and efficiency; (ii) constituents: multiplicity and dependence; (iii) content: consistency and constraint; (iv) control: coercion and diffusion; and (v) context: uncertainty and interconnectedness. Thus, the analyzed units correspond of the states of São Paulo, Rio de Janeiro, and Minas Gerais, on the executive sphere, and the evidence was obtained through documents and interviews with respondents who work in such state entities and respondents from outside the states. It was verified through the triangulation of data that the three states present acquiescence as a strategic response to the institutional changes based on the adoption of Brazilian accounting standards from convergence process to IPSAS. However, it was found that while in the state of São Paulo five variables, among the 10 used, indicated the probability of acquiesce, six variables indicated evidence regarding this response to the state of Rio de Janeiro and seven to the state of Minas Gerais. It was concluded, then, although the three state entities present the same strategic response, there is a greater probability of resistance in the state of São Paulo, followed by the state of Rio de Janeiro and, subsequently, the state of Minas Gerais. Such differences between the entities are tied to the multiplicity and consistency variables. It is believed that the notes made in the present study are relevant to the understanding of the critical factors that increase the likelihood of compliance or resistance to institutional changes based on the adoption of Brazilian accounting standards from convergence process to IPSAS.

The aim of this study was to understand how unit managers in public sector of social work handles crisis connected to medial examination and how to avoid crisis. We examined how unit managers handles and support their employees through crisis. The crisis we investigated have emerged in units in public sector that have been a subject to a medial examination. Qualitative interviews were performed with six managers in public sector. We combined the interview-study with an analysis of documents from the authorities. Theories that were used to analyse the result where system-theory and crisis-communication. The result showed that the authorities had good knowledge and tools at their disposal to manage the crisis that come up by the media examination. Several of the informers agreed to that the pre-work with crisis should be a priority in the organization. We found the managers experienced that media presented the authorities in a negative way but agreed to that media is important for examining the government authorities. The conclusion of the study showed the importance of communication before, during and after a crisis.

O mundo corporativo desenvolveu mecanismos para atenuar os conflitos de agência, decorrentes das divergências entre os interesses dos acionistas e dos gestores profissionais. A adoção de práticas de governança corporativa nas sociedades empresariais, em que o capital está pulverizado entre milhares de acionistas que não participam da gestão do negócio, impõe aos gestores um comportamento ético, pautado pela boa-fé, pela transparência, pela prestação de contas, pela eficiência e pela responsabilidade pelos atos de gestão. De outro lado, permite que os acionistas acompanhem e participem do estabelecimento das diretrizes da administração do empreendimento, sempre sob o pressuposto de que o gestor age em nome dos interesses dos proprietários da empresa. No regime republicano estabelecido pela Constituição Federal de 1988 os cidadãos são os titulares da res publica, cabendo ao gestor público a administração da coisa pública em prol dos interesses da sociedade. A gestão dos recursos públicos, regulada pelo Direito Financeiro, deve seguir rigorosamente a lógica republicana, mas neste ponto é possível identificar potenciais conflitos de agência entre os gestores públicos e os cidadãos. Com o objetivo de garantir a melhor aplicação dos escassos recursos financeiros arrecadados junto à sociedade, a Constituição Federal institucionalizou um complexo sistema de preservação do interesse público na gestão financeira estatal, sistema esse descrito neste trabalho, aqui denominado de governança republicana. Esse complexo, constituído de normas e princípios constitucionais, normas infraconstitucionais, mecanismos de controle e planejamento, além de formas de participação social, formam um sistema institucional de proteção à boa aplicação dos recursos financeiros do Estado e devem servir aos aplicadores do direito como vetor para a interpretação das normas de Direito Financeiro. / The corporate world developed mechanisms to lessen agency conflicts due to divergences between shareholders and professional managers interests. The adoption of corporate governing practices in corporate businesses (where the capital is spread out among thousands of shareholders, who do not participate in the administration of the business) requires an ethical behavior from the managers; this ethical behavior should be guided by good-faith, transparency, accountability, efficiency and responsibility for the administrative actions. On the other hand, it allows the shareholders to accompany and to participate in the establishment of guidelines for the administration of the enterprise, always under the presupposition that the manager acts on behalf of the interests of the company owner. Under the republican regime, established by the 1988 Federal Constitution, the citizens are the holders of the republic; thus, it is the responsibility of the public administrator to manage the public thing on behalf of the interests of society. The administration of the public resources, which is regulated by the Financial Law, must strictly follow the republican logic, but in this sense it is possible to identify potentials agency conflicts between public administrators and citizens. With the objective of ensuring the best application of the scarce financial resources collected from society, the Federal Constitution institutionalized a complex system of preservation of the public interest in the state financial administration, and this system is described in this work and is here denominated of Republican governance. This complex (which is constituted of norms and constitutional principles, infra-constitutional norms, planning and control mechanisms, besides forms of social participation) forms an institutional protection system for the good application of the State financial resources and it should also be useful to those who apply the law as a vector for the interpretation of Financial Law norms.

O propósito desta tese foi analisar como os Conselhos Deliberativos e Fiscalizadores das Autarquias Hospitalares Regionais do Município de São Paulo exerceram suas funções de controle da gestão desses entes públicos e deliberaram sobre as políticas de saúde de sua competência em sua área de abrangência. Buscou-se, ainda, analisar o papel que os membros desses Conselhos de Saúde desempenharam; a influência exercida pelos gestores desses serviços de saúde, bem como os fatores limitantes à sua atuação e desempenho. Realizou-se pesquisa qualitativa de estudo de caso com triangulação de fontes. Foram entrevistados os superintendentes das Autarquias analisadas e os presidentes dos respectivos Conselhos, através de roteiro de entrevistas semi-estruturadas. Foi feita, ainda, a análise de documentos oficiais, incluindo as atas das reuniões desses Conselhos do período de julho de 2002 a dezembro de 2004; legislação municipal correlata; portarias do executivo municipal e documentos oficiais, entregues para vistas desses fóruns de participação comunitária. Esses Conselhos, tripartites e paritários, se reuniram mensalmente. Contaram com a participação dos membros dos segmentos usuários e servidores, porém os representantes do governo estiveram ausentes nos três conselhos, evidenciando sua falta de motivação e uma barreira à participação por conflito de interesses inerentes à suas funções na administração pública. Foi evidenciado que houve fiscalização das ações do executivo, apesar da falta de preparo técnico e da dificuldade de compreender a linguagem da burocracia do setor público pública. Tiveram acesso às informações contábeis, financeiras e assistenciais dessas Autarquias, demonstrando o respeito dos gestores pelo controle social. Deliberaramse questões pontuais da gestão, mas não políticas de saúde. A capacidade de influenciar as decisões do superintendente foi maior quando, para esse executivo, a participação social representou um grande valor. Observou-se, também, o amadurecimento desses fóruns com o exercício de suas funções e o investimento em sua capacitação que foi objeto de preocupação, principalmente de seus presidentes. Concluiu-se que, apesar dos fatores limitantes a seu desempenho, representam uma instância institucional de participação e controle que contribuiu para o acesso da sociedade organizada às instâncias de gestão, aproximando Estado e cidadãos e superando os limites da democracia representativa. / The purpose of this thesis was to analyze how the Deliberative and Supervisory Councils of Regional Hospital Autarchies in the city of Sao Paulo played their role of controlling management of these public institutions and resolved about their health policies within the Council coverage area. Moreover, it aimed to consider the role played by the health council members; the influence exerted by managers of these healthcare services, as well as the factors restricting their function and performance. A qualitative case study was conducted with triangulation of sources. The superintendents of the Autarchies studied and the presidents of the respective Councils were questioned by means of semi-structured interviews. Official document analysis was conducted including the minutes of Councils´ meetings from July 2002 to December 2004; related municipal legislation; decrees of the municipal executive branch and official documents submitted to consideration of these community participation forums. These tripartite and paritary Councils held monthly meetings, with the participation of users and employees; however, the government representatives did not often take part in the three councils, demonstrating possible lack of motivation and/or an obstacle to participate due to conflict of interests inherent to their public administration functions. It was shown that the executive branch actions had been supervised despite lack of technical preparation and difficulty to understand the language of public sector bureaucracy. The members had access to accountancy, financial and healthcare information of these Autarchies, which demonstrates respect of managers for social control. They deliberated punctual management issues but not health policies. The capacity to influence the uperintendent\'s decisions was greater when social participation represented a real value for this executive professional. Furthermore, these forums are more mature in playing their roles and investing in capacity-building processes, which are a concern, particularly to their presidents. It was concluded that despite the factors limiting their performance, the Councils represent an institutional forum of participation and control that contributes to access of the organized society to management agencies, thus placing the State and citizens closer to each other and overcoming the limits of representative democracy.

In recent decades, Sweden has seen a rapid increase in the share of health care, education and social care that is delivered by privately-owned companies. Such privatisation of welfare state services has by some of its advocators been viewed as a means to enhance gender equality in labour market outcomes; one of them being access to managerial positions. This thesis uses Swedish registry data to examine how the underrepresentation of female managers differs between public sector and private sector providers of welfare state services. Moreover, the analysis pays close attention to how employees’ family statuses – partnership and parenthood – influence careers in each of the sectors. The result shows that the gender gap in managerial authority is narrower in the public sector than in the private sector. However, family responsibilities are shown to have a smaller and more gender-equal influence on managerial authority among employees in the private sector. The thesis’ conclusion is, thus, that even though career opportunities might be more gender-equal in the public sector than in the private sector, the theoretical assumption that women’s careers are better off in the public sector because it is more “family-friendly” does not receive support.

Society’s current focus on the transgender community is complicated, and further heightened by the lack of protections for the transgender community. Current studies only assess the hardships transgender individuals face and the impact they have on their well-being. This study sought to explore what effects the lack of resources and support have on the transgender community in the Inland Empire. This study utilized a qualitative approach incorporating semi-structured interviews of participants. The author also sought to explore how the transgender community in this area are able to mitigate any negative experiences. The qualitative data provided rich grounding in understanding the process by which these two factors are linked. Such that, the lack of resources or access to available resources contributed to distress and delayed transgender identification and transitioning. The contribution of the study is important because of the stigmas associated with being a member of the transgender community. The author contends that this research contributes to providing a better understanding of why these stigmas exist and how social services can alleviate and provide equitable and competent resources for the transgender community in the Inland Empire. The major themes derived from the data were separated by access to resources, finding community, in-group discrimination, lack of competence, risking vulnerability, sense of self, social support, and visibility. Sub-themes included: asserting gender, dysphoria, machismo, and socio-economic climate.

One of the demographic changes in the workplace is the presence of multiple generations working together. Some managers may find leading a multigenerational workforce a challenge, because the generational cohorts may have different work values and approaches to work. The purpose of this qualitative case study was to explore how generational characteristics manifest in the workplace, how managers perceive a multigenerational workforce, and whether macro-level descriptions of generations creates stereotypes or recognizable indicators of behavior in the workplace. Mannheim's theory of generations and diversity management theory provided the conceptual framework for the study. Data were collected through interviews and a focus group discussion from 40 participants from the public sector. The participants consisted of members from the veterans, baby boomers, Gen Xers, and millennial cohorts. Summative content analysis was used to analyze data with the use of NVivo software, and member checking was used to enhance the trustworthiness of interpretations. The key themes from the analysis indicated that, among these 40 participants, intergenerational conflicts in the workplace were attributed to generational descriptors of work values, communication styles, productivity, work-life balance, leadership styles, organizational change, and the future of the public sector. The findings may enhance managers' understanding of generational perceptions and may help managers take steps to reduce intergenerational conflict in the workplace.