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Department of worship public and industry for the purpose of worshiping their ancestors and the establishment of an independent property of the original in Mainland China, prevalent in Taiwan, while Taiwan civil habits. Because of the economic, social structure has evolved from an agricultural society to the social patterns of industry and commerce, interpersonal gradually alienated, weak, and due to age, by multi-generational inheritance, to send the identity of the next member of the increasingly vague, complex, so that to send human competition for worship production action, the meaning of sacrifice public sector to set up gradually lost. Due to sacrifice the particularity of the public sector within the public owners, members of crime in the administrator or send personal gain map take illicit profits, fame and fortune of the heart to fight for the assets held, and other issues, External: their legal rights and obligations of civil, judicial and administrative departments have different views, and therefore resulted in numerous controversies, government to actively address the ritual of public sacrifice public sector long years of problems, in 1997, was promulgated "Professions Ordinance, planning the entire clean-up project schedule, except for taxes, the competent authority is still lack of supporting. in this study, secondary data analysis and questionnaires as the main research methods, analysis worship public and industry clean-up the causes and impact of hard, and tax officials on the implementation of the ancient worship Professions Ordinance successful and able to solve the economic efficiency of tax administration, tax equity and land use the troubled expectations. Sacrifice public sector owners of non-tax professionals do not quite understand, to declare the type and tax implications, therefore, to collect scholars' sacrifice the particularity of the public sector and the relevant provisions of the tax law analysis, to be the table lists the legal persons, juridical association with the sacrifice of public sector legal establishment of the legal basis for the purpose of legal nature, and real estate approach for worship public industry to canzhuo , will legal forms and illegal forms of worship the public sector, tax concessions or not, a comparative analysis, the public owners to easily compare, but its declaration of substantial benefit. Another of this thesis study found that tax officials for the implementation of the Ordinance of the sacrifice to the public and industry, it is helpful to the simplification of tax administration, tax equity goals and enhance the land use of economic efficiency, but want to reach the aforementioned goals, depends on the completion of the worship the reporting and registration of public sector jobs, not yet required to complete the declaration and other related job assessment, remains to be the financial sector this sacrifice the particularity of the public sector be deliberated.

The debates over the structure of the Turkish government in the context of Public Administration Reform that point to restructuration of state and/or to re-organization of social relations between state, market and &amp / #8216 / civil society&amp / #8217 / have gained momentum especially since the arrival of draft law about Main Principles of Public Administration and Restructuring of Public Administration to the Turkish Parliament. This thesis attempts to analyze the debate on recent public administration reform in Turkey in the contexts of the socio-economic transformations of new capitalism/neo-liberalism within the notion of decentralization and of how/in what ways the neoliberal policies have been legitimated within the specific historical context of Turkish public administration reform. The purpose of the study is to understand the connection between the legal text of public sector reform and the social context in which these legal regulations find their meanings. For this aim, the debate on public administration reform in the Turkish Parliament was argued as a discursive battlefield where the demands and interests of the conflicting social groups &amp / #8216 / clash&amp / #8217 / with each other. Therefore, this study concentrates its attention on the critical analysis of the discursive acts of the Justice and Development Party government, and of the Republican People&amp / #8217 / s Party on reform for understanding how both authority/legitimacy and resistance/de-legitimacy are (re)produced within the parliamentary debates/discourse.

In this study, it is aimed to determine and implement a process based strategic planning methodology for Turkish Ministry of Finance. Proposed methodology has been implemented in Ministry of Finance by a T&Uuml / BiTAK supported strategic management project in collaboration with Ministry of Finance Strategy Development Unit (MoF_SDU), T&Uuml / SSiDE and a private Consultancy Company. This project was a direct consequence of reforms on Public Financial Management and stipulated by the Laws No. 5018 and 5436 which have been prepared based on efficiency in public service delivery. Proposed methodology is different from other strategic planning methodologies for public and non-profit organizations because it uses a combination of numerous techniques that are previously developed for strategic planning. Examples are mentoring, e- learning, idea tray method, and process modelling. Firstly, strategic planning methodology is determined with close inspection of international approaches and best practices. Ministry of Finance&rsquo / s organizational chart is redesigned to enable more effective and efficient operation. Ministry of Finance is divided to 14 strategic business units (SBUs). For every SBU, detailed environmental analyses are conducted and critical issues are derived. Mission and strategic vision statements are clearly determined and core processes are modelled and standardized. Strategic goals and detailed objectives are formulated. Finally, performance indicators are determined for every objective for evaluation and continuous improvement. At the end of the implementation, 2008-2012 strategic plan for Ministry of Finance is prepared and numerous organizational improvements are observed.

This study investigates the determinants of financial development and private sector credits for a panel of 85 developing and industrial countries using annual data from 1980 to 2006. The results from the panel cross-sectional fixed effects procedure suggest that an increase in the public sector credits and central government debt leads to a decrease in private sector credits in low income and lower middle income counties. For this group of countries, public sector credits, albeit leading to a financial crowding out, are found to be enhancing financial development. For the upper middle income and high income countries, private sector credits are found to increase with public sector credits and financial development and decrease with central government debt. Financial development is affected adversely from inflation and positively from real GDP and public sector credits in high income countries. In upper middle income countries both real GDP and credits to public sector affect financial development positively. In low income countries, on the other hand, public sector credits and inflation are correlated positively with financial development.

Innovations in the public services have become mandatory to provide more efficient and secured services to the citizens. In today&#039 / s fast changing technological environment, the sustained management of innovation is the most vital executive task for the organizations. Identification of the technological innovation process is required in order to manage innovation in the public organizations. This thesis study aims to build a technological innovation model for public organizations in Turkey identifying technological innovation process, stakeholders of the process, sources of innovation, obstacles of innovation and driving forces of innovation. In this research study, strategically important organizations, including all ministries and the pioneer public organizations that perform technological innovation projects are analyzed. In the research study, case study is used as a research strategy and interviews are used as data collection methods. Using collected data / data sets are produced and presented in tables. Data analysis results enable to identify technological innovation process, stakeholders of the process, sources of innovation, barriers of innovation, and driving forces of innovation. Consequently, in accordance with the findings of the study, a new technological innovation model that may pave the way for technological innovation projects and enable successful management of innovation process is constructed. The proposed model lights the way of managers for their innovation projects by means of determining unclear innovation process and identifying the inputs and outputs of the process. Moreover, this study is a guide for managers in public organizations identifying possible obstacles and offering solutions, identifying driving forces to accelerate the innovation process, emphasizing the importance of interaction between the stakeholders.

The present study intends to examine the influence of workplace bullying incidents on the organizational justice perceptions of targets and by-standers with respect to organizational procedures, supervisory treatment and distribution of pay/reward schemes together with the performance of organizational citizenship behavior. For this purpose, six different public institutions in Ankara and Izmir are selected. A total of 288 white-collar public employees filled out the questionnaire where one third of the participants label themselves as being exposed to workplace bullying behavior in the last six months. As hypothesized, findings support the view that workplace bullying experience plays a significant negative role in organizational justice and citizenship behavior perceptions after controlling the significant effect of demographic variables. Besides, within this context, the ultimate effect of bullying on employees is bifurcated in terms of whether an individual has either target or bystander status.

Workplace learning is essential to the continuous improvement and competitiveness of organizations. Antecedent training conditions are crucial for training participation. Despite its recognized importance, few studies have proposed theory-based models for predicting the antecedents of training participation. The principal objective of this study was to test the theory of planned behavior (TPB) for predicting public sector training participation. The second aim was to elucidate the factors that influence, directly or indirectly, employee intentions to participate as well as training participation behavior. The third aim was to test the psychological mediators of past behavior and perceived organizational support on training participation intention of public sector. A sample of 1,108 participants was analyzed by structural equation modeling and hierarchical regression analysis to assess path suitability and significance. The empirical results confirmed the applicability of theory of planned behavior for predicting training participation in the public sector. However, the relationship between past behavior/perceived organizational support and intention to participate was only partially mediated by the direct measures of the TPB. This research adds to the extant training participation literature in several ways. First, it applies the TPB model to develop and examine the behavior and intention of participation in training, and the empirical studies conducted to date have not focused on this field. Second, it identifies several constructs and relationships that are new to this area. Third, this study demonstrates that TPB is a proper way to conceptualize the relevant training constructs. This study can help the public sector managers to encourage employees¡¦ participation in training by improving the time availability and assigning current workload, strengthening social support from family members, co-workers and supervisors. Finally, research limitations and areas for future research are discussed.

The purpose of this dissertation is three-fold. First, it explores whether or not experience with strategic planning increases comprehensiveness of the strategic planning process. Second, it investigates the potential impact of comprehensive strategic planning processes on performance. The final rationale for this dissertation is to determine whether the impact varies according to the dimension of performance analyzed. This exploratory study uses a unique data set that combines the performance measures of select local government departments from the International City/County Manager's Association and an original survey of the heads of those departments to determine their strategic planning practices. The dissertation utilizes an evaluative approach by analyzing the practical significance of the potential impact including correlation, differences between groups, and effect size. These analysis taken together can help demonstrate a potential relationship where regression analysis would be inappropriate due to small sample size. The findings justify further studying these questions about strategic planning in the public sector. First, the analysis demonstrates that departments with more strategic planning experience have higher mean comprehensiveness than departments with less experience. Second, though the findings are mixed concerning the impact of comprehensive processes, the majority of the findings support the hypothesis that more comprehensiveness leads to better departmental performance. Finally, the mixed findings demonstrate that strategic planning comprehensiveness impacts different dimensions of performance differently.

由羅伯.柯普朗(Robert Kaplan)與大衛.諾頓(David Norton)創始的平衡計分卡，自1992年推展以來受到各界廣泛的注意，哈佛商業評論其為75年來最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有超過半數導入平衡計分卡。近年來，平衡計分卡也逐漸受到國內企業界的重視，許多的研究針對平衡計分卡在民營企業的導入與效益多所探討;但是在公營單位的研究則相對較少，由於公營單位在組織架構與管理方法有明顯的不同，實有必要對平衡計分卡在公營單位應用的實務作進一步的研究。 本研究以一公營自來水事業單為研究對象，探討公營單位如何建立其平衡計分卡制度。本研究認為公營單位導入平衡計分卡的步驟為: 1.釐清組織使命、願景與擬定策略重點， 2. 根據策略重點發展公司層級策略目標， 3.建立公司層級策略因果關係圖， 4.訂定策略性關鍵績效指標， 5.設計發展策略行動方案。 另本研究以技術面、組織面、人為面與程序探討個案導入平衡計分卡過程面臨的問題，並提出建議。 / The Balanced Scorecard (BSC) has widely drawn attention from industries since it has been founded by Kaplan and Norton in 1992. Harvard Business Review praises it as the most powerful management scheme for over the past 75 years. More than half of 「Fortune」1000 cpmpanies have introduced BSC to measure their strategic performance. In recent years, BSC also catches the attention from local companies. Many studies were published to reveal the practice and effectiveness of BSC implemented to private sectors. The study to public sectors, however, is relatively less popular than private ones. Public sector is different from private ones both in organization hierarchy and ways of management. Therefore, it is important to study more about how BSC implemented to public sectors. This research conducts a case study of how BSC implemented to public sectors by adopting BSC to a public water supply division. It was found from this research that the steps to implement BSC to public sector are, 1. Calrify organization’s mision and vision, define strategy theme. 2. Develop company level strategy objectives based on strategy theme. 3. Develop company level strategy map. 4. Define company level key performance indicator. 5. Develop strategy initiatives. This research also reveals the problems resulted from the BSC implementation in term of organizational, human related, technical and procedure aspects. Rrelative suggestions are proposed by this reseacher to eliminate the problems.