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A discussion around the complexity of Public Administration Theory favored the contextualization of the included tentative case study which is supplied with an instrument in search for better practices. The expectations of a public serving spirit, from the inclusion of costs on the retirement acts analysis -- delimited by the Brazilian reality of the RJ state Audit Court, preoccupied with the activity of public servers in charge of the related legal determinations compliance, inferring that the "task" besides of a technically trustful instruments, can also be a source de self esteem, due to its social merit. Its benefit toward the quality of public management, in terms of austerity and ethical zeal for the people, has oriented the theoretical debate and the instrumental construction toward a sense of sheltering theory and practice interaction. Away from managerialism, does not relegate legally instituted duties on costs. Final considerations recognize the labyrinth of Administration theories, transforming its entanglement into an instigating investigation on that challenging science-art of listening to people, respecting the res publica which belongs to him, as a permanent struggle for comprehension. [ABSTRACT FROM AUTHOR]

There are two dominant paradigms to explain firm performance: the Industrial Organization and the Resource Based View, both extensively studied. The association between firm performance and the competitiveness of nations is still insufficiently explored. This study aimed to verify whether business performance is related to the environment of the countries where they operate and what factors within them are the most relevant. Evidences of the relationship between the nation's competitiveness indicators and the sustainable performance of their firms were found. The study pioneered the approach relating the concept of competitive advantage of nations to the competitive advantage of companies; empirically tested the model of Michael Porter's Competitive Diamond; highlighted three variables, usually neglected in the line of research of the sources of firm performance (Buyers Sophistication, GDP and Government Purchases); and created a new indicator of performance that also reflects its sustainability, which relates to the line of research on the persistence of abnormal returns. [ABSTRACT FROM AUTHOR]