The research study set out to establish whether the balanced scorecard suitably adapted and supported by a relevant costing system could improve the focus on outputs and thereby improve governance processes of public sector bodies. What was established from this review was that strategic planning has a role to play in achieving the agreed strategy but without engaging all of the stakeholders in the formulation process there was little chance of success. Moreover, it was indicated that frameworks would encourage greater coherence of planning effort and staff alignment and could be of significant benefit to the formulation processes. The solution developed in this case study involved novel managerial constructions which significantly adapted the Balanced Scorecard specifically for the RBGE. Lessons were taken from the literature review, paying particular attention to the identified weaknesses. The RBGE scorecard’s perspectives were not only adapted but a fifth perspective (the principal external stakeholder: Scottish Government) was included. A new accounting model (Strategic Objective Costing and Budgeting) was developed which identified staff effort allocated to completing activities that directly supported the strategic objectives. The key attribute required of management is strong leadership if these constructions are to be implemented successfully. The constructive approach to management accounting research was strengthened by including a literature review to inform analysis of the identified problem in the framework and by engaging external knowledgeable audiences to test the ideas being developed for the constructs. The constructions passed the “weak market test” and therefore were validated as suitable models.

Public sector organizations are in need of new approaches to development and innovation. There is a need to develop a capability to better understand priorities, needs and wishes of public sector service users and become more proactive, in order to meet the demands on keeping costs down and quality high. Design is increasingly put forward as a potential answer to this need and there are many initiatives taken across the world to encourage the use of a design approach to development and innovation within public sector. In relation to this trend there is a need to improve the understanding of how public sector organizations develop ability to exploit design; how they develop design capability. This is the focus of this thesis, which through an exploratory study has observed the two initiatives aiming to introduce design and develop design capability within healthcare and social service organizations. One main contribution of this work is an understanding of the design capability concept based on a structured review of the use of the design capability concept in the literature. The concept has previously been used in relation to different aspects of designs in organizations. Another important contribution is the development of an understanding for how design capability is developed based on interpretations founded in the organizational learning perspective of absorptive capacity. The study has identified how different antecedents to development of design capability have influenced this development in the two cases. The findings have identified aspects that both support and impede the development of design capability which are important to acknowledge and address when aiming to develop design capability within a public sector organization. In both cases, the set up of the knowledge transferring efforts focus mainly on developing awareness of design. Similar patterns are seen in other prior and parallel initiatives. The findings however suggest that it is also important to ensure that the organization have access to design competence and that structures like routines, processes and culture support and enable the use of design practice, in order to make design a natural part of the continuous development work.

This thesis focuses on eGovernance – the use of ICT as a means to improve public sector practice. Previous research has shown that there is a lack of long-term discussion on the purposes and directions of eGovernance development, often outlining it as unequivocally positive, while missing to consider the complexities and conflicts involved in this process. In order to understand the complexities of eGovernance a future-oriented perspective is needed. In other words a perspective that not only focuses on using ICT to be responsive to present needs but also making it possible to discuss which goals public sector ICT initiatives should strive for and how these correspond to goals and means in the public sector as a whole. In order to do this I employ a sustainability perspective. The aim of this thesis is to understand how eGovernance can be sustainable in such a complex organizational environment. This is approached in four papers; based on two case studies, situated in the public sector of Sweden, and a structured literature review of the use of the sustainability concept in eGovernance research. The findings of this thesis include a framework of sustainable eGovernance, including an outline of the different dimensions of sustainability: social, economic, environmental and technical. These dimensions are seen as carriers of different values and goals which are in a process of continuous dialogue and conflict. Cutting across these four dimensions are two themes: decision making and information infrastructure, which make up the backbone of how ICT can be used in order to improve public practice. The theoretical lens of sustainability widens our understanding and helps in the questioning of motivations, directions and implications of eGovernance initiatives. This thesis thus contributes with a theoretically and empirically founded framework, which is suitable as a foundation for sustainable eGovernance development and further research into that area.

The diploma thesis deals with the marketing communication in the public sector. The necessity of this communication in this sector is proved in the thesis by the example of the Basic school with extended language teaching Metelkovo náměstí in Teplice, based on image analysis based on field investigation and on analysis of the previous communication of this school. The thesis is devided into two main parts, theoretical and practical, the first one has one chapter, the other one is divided into 3 chapters. The theoretical part deals with marketing and marketing communication in general and in the second part these theoretical knowledge is applied on the case of the selected basic school. Frist, the image analysis of the school is performed, after that the individual communication activities from the past of the school are presented and in the end some pieces of advice are given to the school as well.

The inequality of the labour market has long been a discussed and studied topic and today we know that women earn less than their comparable male colleagues. Many studies have been conducted to find out if there is a glass ceiling effect for women in the labour market but most of these have used wages as their outcome variable. We wanted to see if women in the labour market face a glass ceiling when looking at the probability of holding a managerial position. We also wanted to see if there was any difference in the glass ceiling when comparing different countries so we studied the glass ceiling in Sweden, France and Great Britain. In order to study the glass ceiling, we use two separate probit regressions. The variable of interest in the first regression is the gender variable while in the other it is also an interaction term that shows the difference in the gender gaps between the private and public sector. The results show that there seems to be a glass ceiling effect in both France and Great Britain since the gender gap increases further up in the workplace hierarchy while the results for Sweden show that there is a gender gap throughout the workplace hierarchy. We also find that the gaps differ in the public and the private sector indicating that where you work can affect the probability of holding a managerial position.

O Brasil vivenciou mudanças importantes na última década, mas aumentar a proporção de investimentos sobre o PIB ainda é um desafio e o Banco Nacional de Desenvolvimento Econômico e Social (BNDES) tem papel importante nessa busca, oferecendo crédito subsidiado para projetos de médio e longo prazo. Ainda que exista uma vasta literatura estudando os efeitos dos recursos concedidos para o setor privado, que é o principal foco da instituição, a literatura que versa sobre os potenciais efeitos dos empréstimos concedidos para o setor público ainda é incipiente, mesmo que existam diversos programas e linhas de crédito voltados especificamente para esse setor. Este trabalho analisa a eficiência dos desembolsos do BNDES em um de seus programas exclusivos para municípios, o Programa de Modernização da Administração Tributária e da Gestão dos Setores Sociais Básicos (PMAT). Para realizar essa avaliação, empregamos a metodologia de Diferenças-em-Diferenças, tanto em sua versão binária quanto na versão contínua, com emparelhamento via Propensity Score Matching. Os resultados encontrados indicam que o efeito do programa sobre a receita tributária dos municípios participantes é nulo. A mesma conclusão é reforçada por análises complementares, seja por região geográfica, pela arrecadação de tributos de competência municipal ou pela avaliação considerando o período em que o município participou do programa. / Brazil has experienced significant changes in the last decade, but to increase the investment rate as a proportion of GDP remains a challenge and Banco Nacional de Desenvolvimento Econômico e Social (BNDES) plays an important role in this quest, providing subsidized credit for medium and long term projects. Although there is a vast literature studying the effects of the resources provided to the private sector, which is the main focus of the institution, the literature dealing with the effects of lending to the public sector is still nascent, even if there are many programs and credit lines specifically focused on this sector. Therefore, this study aims to analyze the efficiency of BNDES disbursements in one of its programs to municipalities, Programa de Modernização da Administração Tributária e da Gestão dos Setores Sociais Básicos (PMAT). To perform such evaluation, we will perform a matching difference-in-differences. The results indicate that the effect of the program on tax revenue is null. The same conclusion is reinforced by further analysis, either by geographic region, by the main taxes of municipal responsability or by considering the period in which the municipality participated in the program.

No presente trabalho desenvolvemos um estudo histórico identificando os principais traços definidores da sociedade brasileira, com destaque para a paulista, à época da fundação do Instituto Butantan. Descrevemos os principais eventos ocorridos na evolução e desenvolvimento do Instituto. Utilizamos a \"Técnica de Programação do Setor Público Aplicada à Saúde\" para analisar as variáveis: Recursos, Financiamento, Gasto e Produção do Instituto Butantan no período de 1970 a 1982, comparando-a, quando possível com as de outras instituições. Identificanos e analisamos o mercado de imunobiológicos para menores de um ano, segundo o Programa Nacional de Imunizações de 1982, no Brasil e em São Paulo, destacando a participação do Instituto Butantan nesse mercado. Assim, observamos que o Instituto Butantan surgiu como resposta às necessidades específicas definidas, pela conjuntura econômica, social, política, sanitária e científica do início da República. De um lado veio ao encontro das necessidades de expansão do café, principal produto exportado, e a continuação da política de atração de imigrantes europeus como mão-de-obra. De outro, enquadrava-se no projeto modernizador que marca a consolidação do regime republicano. A vitalidade do Instituto Butantan, desde a sua fundação até hoje tem sido garantida pelo permanente relacionamento com os principais problemas de saúde pública do País, ocorrendo de forma constante um sinergismo entre a produção e a pesquisa. Assim, felizmente, todas as tentativas de transformar o Instituto em apenas uma \"fábrica\" de medicamentos não obtiveram sucesso. O aspecto comercial do Instituto Butantan tem sido uma questão problemática, pois, desde a sua fundação, realizou três contratos com empresas para a distribuição de seus produtos e nos três nomentos esses contratos mostraram-se prejudiciais à Instituição; atualmente mantém um convênio com a CEME que já se mostra um risco de descapitalização. No período de 1968 a 1982 houve uma ampliação do número de servidores de 424 para 963 e no período de 1970 a 1982 foram construídos 5.708,00 m2, que somados à área construída anteriormente, totalizam 42.778,00 m2 de edificações adequadas para desenvolver suas atividades especializadas, neste período ocorreu também a ampliação da produção de soros e vacinas. Durante o período de 1970 a 1982 o Instituto Butantan mostrou a falta de uma política financeira definida sofrendo variações bruscas em seu financiamento, porém, mesmo assim, mostrou-se em melhor situação quanto ao Financiamento e Gasto quando comparado com o Instituto Biológico e com o Instituto Agronômico. Em relação ao mercado de imunobiológicos verificamos que a CEME, a partir de 1973, tem ampliado a distribuição das vacinas a ponto de em 1982 superar em muito as necessidades definidas pelo PNI para menores de 1 ano. Durante o período estudado as vacinas antipoliomielite e anti-sarampo foram importadas, enquanto que o BCG-Id foi produzido pela Fundação ATHAULFO DE PAIVA e a vacina tríplice foi produzida principalmente pelo Instituto Butantan. Porém, a partir de 1980, a CEME ampliou a aquisição da tríplice de um laboratório privado e a partir de 1981 iniciou a sua importação em grande quantidade, sugerindo inclusive que o Instituto Butantan interrompesse sua produção. / We will identify the main defining pillars o f Brazilian society, especially the \"paulista\" society at the time of the foundation of Instituto Butantan by means of a historical study. We will describe the main events in the development of the Institute. We will analyse variables such as Resources, Financing and Production o f the Institute, from 1970 to 1982 and compare them with those of other institutions using the \"Técnica de Programação do Setor PÚblico Aplicada à Saúde\". We will identify the market for vaccine drugs for children with less than one year old according to the National Immunization Program (1982) for Brazil and São Paulo, pointing to the share of the Institute in this market. Thus we observed that Instituto Butantan was created to respond to specific needs set by economic, social, political, sanitation and scientic conjuncture of the begining of the Republic. It came as a consequence to the need of expansion of coffee plantations worked by european immigrants and it conformed to the modernization projeet set by the Republic. The vitality of the Institute, from its beginning till the present days is related to its permanent taking into account of the main public health problems in the country and working in both production and research. Fortunately all the attemps to convert the Institute into a drug production plant only, failed. The comercial abitity of the Institu te has always been a problem because, since its early days the distribution contructs established with there firms proved to be infavorable to its interests. Its present contract with CEME is already pointing to a descapitalization tendency. From 1968 to 1982 the manpower of the Institute increased from 424 to 963. From 1970 to 1982, 5.708 m2 were built, which summed up 42.778 m2 buildings adequate to develop its specialised activities. The production of serum and vaccines increased also. From 1970 to 1982 the Institute showed a lack of finantial policy with abrupt changes in its financing yet, it has fared better than Instituto Biologico and Instituto Agronomico on this aspect. From 1973 onwards CEME has been expanding the distribution of vaccines in such a degree that in 1982 it was well above the needs, as establishede by PNI for chi1dren with less than one year old. During the period studied antipolio and antimeasles vaccines have been imported, whereas intradermic BCG has been produced by Fundação Athaulfo de Paiva. Triple vaccine was produced mainly by the Butantan. Nevertheless, from 1980 onwards, CEME expanded its byings of the latter vaccine from a private firm and from 1981 started a massive importation, sugesting to the Instituto Butantan to stop its production.

Os motivos que levavam as pessoas a procurar emprego no setor público, baseavam-se principalmente na busca pela segurança, tanto financeira quanto de carreira, além de outros benefícios. O contexto dos dias atuais está um pouco modificado, uma vez que reformas foram feitas no Estado a fim de promover mudanças na máquina administrativa do governo. Com esse novo modelo de gestão em pauta, o governo iniciou uma reforma do Estado, atuando, entre outras áreas importantes do governo, na área de Recursos Humanos. Assim, o presente estudo é relevante, também, para a literatura que trata do PSM - Public Service Motivation, uma vez que os principais estudos da área se concentram nos EUA, e alguns em desenvolvimento na Bélgica e na Coréia. O objetivo principal deste estudo, portanto, é cumprir as etapas da validação de constructo da escala de medida do PSM - Public Service Motivation para as secretarias pesquisadas no município de Ribeirão Preto. O presente estudo pode ser caracterizado como quantitativo e descritivo, uma vez que utilizará o método survey para a coleta dos dados e identificará e descreverá um fenômeno. A amostra é caracterizada como não-probabilística por acessibilidade e composta por servidores públicos que compõem os quadros funcionais das secretarias municipais pesquisadas. O instrumento de medida será um questionário formado pela escala do PSM - Public Service Motivation, pela escala de comprometimento organizacional de Meyer e Allen, além de dados demográficos. A conclusão foi de que a escala pode ser utilizada, porém necessita de ajustes para melhor adequação de seu uso. / The reasons that used to take people to seek job in the public sector were based, mainly, in the search for stability and financial security, plus the benefits. Nowadays, this context has been modified, once reforms were made in the State in order to promote changes in the government\'s administrative machine. With that new administration model on the agenda, the government began a State reform that took action, among other important areas of the government, in the area of Human Resources. The study is relevant for the PSM (Public Service Motivation) literature since the main studies are concentrated in the USA, with some few that are under development in Belgium and in Korea. The main objective of this study, therefore, it is to do the steps of the construct validation of the scale of measurement of PSM - Public Service Motivation for the municipals agencies researched in Ribeirão Preto. The present study can be characterized as quantitative, descriptive and exploratory, once it will use the survey method for data collection, it will identify and it will describe a phenomenon and will familiarize with this phenomenon, in order to obtain a new perception on the same. The sample is characterized as non-probabilistic for accessibility and it will be composed by public workers from the agencies researched. The measurement instrument will be a questionnaire formed by the Perry\'s scale of PSM - Public Service Motivation, by Meyer and Allen\'s scale of organizational commitment, and some demographic data. The conclusion is that the scale can be used, but it\'s necessary to improve it to use it with more adequacy.

Com a evolução do uso dos computadores e dos meios de comunicação, definiram-se novas formas para os modelos de relacionamento Estado-sociedade cada vez mais baseadas nas novas tecnologias de informação e comunicação - TICs. Essas tecnologias teriam, portanto, potencial para construir uma nova relação entre governo e cidadão, ao pressupor-se que possibilitam uma administração pública mais eficiente, democrática e transparente. Nesse contexto, se insere a governança eletrônica, a qual tem como foco a utilização das facilidades das TICs, aplicadas a um amplo arco das funções de governo na busca de uma melhor atuação social. Assim sendo, esta tese tem como questão de pesquisa: quais práticas representam a governança eletrônica dos Estados Brasileiros e Distrito Federal, qual seu nível de implantação e sua relação com desenvolvimento econômico e social? Para responder a essa questão, pretende-se identificar um conjunto de práticas de governança eletrônica para os Estados Brasileiros e Distrito Federal, mensurá-las e relacioná-las com desenvolvimento econômico e social dos respectivos Estados. Os procedimentos metodológicos foram divididos em quatro fases: na primeira fase, utilizou-se de pesquisa bibliográfica para a construção da plataforma teórica sobre a governança eletrônica e controladoria na gestão pública, permitindo, assim, a discussão de teorias relacionadas à comprovação desta tese; na segunda fase, a identificação das práticas de governança eletrônica ocorreu por intermédio da literatura da área de estudo, obtida na pesquisa bibliográfica; na terceira fase, a proposição do IGEB (Índice de Governança Eletrônica dos Estados Brasileiros) ocorreu considerando os subgrupos de práticas ponderados igualmente (pesos iguais) e validado com o auxílio de modelagem de equação estrutural; na quarta e última fase, foi realizado teste de hipótese, utilizando o teste de correlação de Pearson, para verificar a correlação entre a governança eletrônica e os índices de desenvolvimento econômico (PIB e PIB per capita) e social (IDH e Gini). Os dados da pesquisa foram obtidos nas websites dos Estados Brasileiros e do Distrito Federal, no período de 18 a 28 de fevereiro de 2009. A proposta de estrutura teórica de governança eletrônica ficou constituída por 2 grupos: governo eletrônico e democracia eletrônica, os quais são divididos em 5 subgrupos de práticas (conteúdo com 13 práticas, serviços com 16 práticas, participação cidadã com 10 práticas; privacidade e segurança com 8 práticas e usabilidade e acessibilidade com 19 práticas). Por meio do IGEB proposto, foi possível verificar o percentual de práticas implantadas pelos Estados e Distrito Federal, com destaque aos Estados de SP, que já implantou 71,40% das práticas sugeridas, e MS com apenas 37,31%. Com relação aos testes de correlação, esses demonstraram que o IGEB tem correlação significativa com todos os índices de desenvolvimento utilizados. Dentre eles, o PIB foi quem se mostrou estar altamente correlacionado, não somente com o IGEB, mas com todos os subgrupos. Comparando os resultados da correlação e o percentual de práticas implantadas, obtido pelo IGEB, conclui-se que, de modo geral, os Estados mais desenvolvidos (com maior PIB, maior IDH e menor Gini), são aqueles mais bem classificados, ou seja, com maior número de práticas de governança eletrônica implantadas. Acredita-se que esta tese tenha contribuído para demonstrar que a governança eletrônica pode ser considerada um importante instrumento de controladoria governamental. / The evolution in the use of computers and communication means caused new models of Government-Society relationship to be defined, and these have been increasingly based on the new information and communication technologies ICTs. These technologies would, therefore, bear the potential to build a new relationship between government and citizens if one assumes that they permit a more efficient, democratic, and transparent public administration. Electronic governance is inserted in this context, and it focuses on the use of the benefits generated by ICTs applied to a broad range of government functions in search of better social action. Thus, the research question posed in this thesis is: which practices represent electronic governance within the Brazilian States and in the Distrito Federal, what is their implementation status, and what is their relationship with the economic and social development? In order to answer this question, we aim at not only identifying the set of electronic governance practices in the Brazilian States and the Distrito Federal, but also measuring them and relating them to the economic and social development of those States. The methodological procedures were divided into four phases: phase one made use of bibliographical research so as to build the theoretical framework on electronic governance and controllership in public management, thus allowing the discussion of related theories and the corroboration of this thesis; in the second phase, the identification of practices of electronic governance was possible by means of the literature in the area, obtained through bibliographical research; in the third phase the proposition of IGEB (Index of Electronic Governance of Brazilian States) occurred taking into consideration the subgroups of practices equally weighed (equal weight) and validated with the help of structural equation modeling; the fourth and last phase presented the testing of the hypothesis with the use of Pearsons correlation test, in order to verify the correlation between electronic governance and the indices of both economic (GDP and per capita GDP) and social (HDI and Gini) development. The data were obtained in websites of Brazilian States and Distrito Federal in the period between the 18th and the 28th of February, 2009. The proposal of the theoretical structure of electronic governance was composed of two groups: electronic government, and electronic democracy, which are divided into 5 subgroups of practices (content presenting 13 practices; services presenting 16 practices; citizen participation 10 practices; privacy and security 8 practices; and usability and accessibility 19 practices). The use of the proposed IGEB made it possible to verify the percentage of practices implemented by the States and the Distrito Federal, and the States of São Paulo and Mato Grosso do Sul must be highlighted with percentages of 71.40% and 37.31%, respectively. As for correlation tests, they showed that IGEB correlates significantly with all the development indices used. Among them, GDP was the one bearing high correlation, not only to IGEB, but to all subgroups. Comparing the results of correlation with the percentages of practices implemented, obtained with the use of IGEB, it is possible to conclude that, in general, the more developed States (with higher GDP, higher HDI and lower Gini) are those ranked better, that means, those with the highest number of practices of electronic governance implemented. It is our belief that this thesis has contributed to show that electronic governance may be considered an important tool for governmental controllership.

Depois de se proceder a levantaciento epidemiológico de cárie dental, na população escolar de São Luis, matriculada na rede oficial do Estado efetuou-se a análise do sistema público de prestação de serviços odontológicos, no que se refere às Instituições participantes, serviços produzidos, custos e recursos humanos envolvidos. Constatou-se uma escassa repercussão sobre os níveis de saúde bucal, da população e do trabalho desenvolvido pelos Orgãos PÚblicos, o que sugere a necessidade de implementar um programa de Assistência Odontológica, a partir da articulação inter-setorial, das Instituições Públicas dirigido a escolares de 1º Grau, matriculados em estabelecimentos da rede oficial de ensino. É feita uma proposta de Assistência Odontológica a escolares envolvendo todas as Instituições do Setor Público. / After carrying out an epidemiological survey on dental caries among the school population, registered with the state school system, of São Luís, an analysis of the public organization of the offer of dental services, with regard to the institutions involved, the services effectively rendered, the costs and the human resources involved, was made. Little effect on the levels of the mouth health of the population was verified, nor of the work carried out by the public organs concerned, which suggests the need for the implementation of a program of odontological assistance, starting with the intersectorial coordination of those public institutions which are directed to the care of lower-grade school children (i.e. those of 7-14 years of age); registered with the state school system. A proposal for odontological assistance to school children, involving all the Public Health organizations, is made.