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The main objective of this work is to scale and do a descriptive review of the scientific literature on costs in the public sector, in the period from 2000 to 2010, in the electronic annals of Brazilian events of National Association of Postgraduate Studies and Research in Administration (Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)), Brazilian Association of Costs (Associação Brasileira de Custos (ABC)) and Congress of Controlling and Accounting at the University of Sao Paulo (Congresso de Controladoria e Contabilidade da Universidade de São Paulo (USP)). This review revealed that the most used research techniques in publications were interviews and documentary analysis and that the most discussed and suggested costing method for the public sector was the Activity-Based Cost (ABC). [ABSTRACT FROM AUTHOR]

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Global warming is one of the most discussed topics today by society, due to its consequences for humanity, and drought is one of its results. That said, the present article analyzed the drought impact on the health dimension of Firjan Index of Municipal Development in Northeast of Brazil, during the period between 2005 and 2016. In order to achieve this result, it was used the conceptual approaches of drought, public spending, and municipal development. As methodology, this paper selected a quantitative method by using a Panel Data econometric model composed by the dependent variable IFDM_SAUDE; drought as the independent variable of interest; public spending, population and time as variables of control. To generate the indicator drought, it was used the Standardized Precipitation Index (SPI), created by McKee, Doesken and Kleist (1993). Thus, it was concluded that drought, public spending and time were 95% relevant regarding municipal development index with a positive impact and population with a negative impact, evidencing that the larger volume of public spending towards a policy of drought effects mitigation, the best results for municipal development in health. [ABSTRACT FROM AUTHOR]

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This paper presents a critical review of 47 articles published between 2006 and 2011 to identify how case studies have been applied in Brazilian research on public administration. In addition to their theoretical and methodological characteristics, four further specific topics of interest were addressed: (a) what is meant by case study; (b) the relationship between the phenomenon of interest and the case under investigation; (c) the possibility of replication; and (d) how the supposed method contributes towards the development of the field of public administration. The main inconsistencies found were: the methodological descriptions are confusing; the results are inconsistent compared with data gathering procedures and data analysis techniques; a lack of information about the number of interviewed individuals; and no descriptions of research variables. The results suggest the reviewed case studies present methodological inconsistencies and limitations, which undermine their scientific value and relevance to academic work in Brazil. [ABSTRACT FROM AUTHOR]

In a reflective way, the objective of this paper is to identify evidence of the modernization of public administration that a Brazilian state has achieved in terms of filling positions by appointment, such as for public entrepreneurs, rather than by using civil servant exams,. The research used a qualitative approach, treating primary and secondary data to content analysis. Contributions of the research include the observation that pre-qualification processes for public entrepreneurs are an advancement in public administration in terms of filling appointed positions. However, based upon the literature review and data, appointing such positions in Brazil can be a way for governments to gain political support, at least when they don't consist of mere appropriation of government jobs for the purpose of bypassing civil exams, which are usually mandatory in Brazil. [ABSTRACT FROM AUTHOR]

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