Os sistemas integrados de gestão na Administração Pública : Estratégias de desenvolvimento e reorientação organizacional. Estudo de um caso

Os Organismos públicos encontram-se, actualmente, a desenvolver estudos a nível dos Sistemas Integrados de Gestão, motivados pela necessidade que existe em adoptar novas técnicas de Gestão capazes de responder às novas exigências de informação. Em termos gerais, os Organismos públicos encontram-se numa fase de viragem na sua actuação, em que surge a necessidade de dispor de novos sistemas de informação capazes de dar resposta às exigências da Nova Gestão Pública. É certo que a Nova Gestão Pública conduz a uma maior motivação, proporcionando uma melhoria na obtenção dos resultados e modernizando a relação entre o controlo das despesas públicas e a prestação de contas a nível dos órgãos do Estado, e onde a uniformização de critérios se apresenta como um dos principais requisitos para criar condições de implementação de uma contabilidade pública que funcione como instrumento de apoio aos utilizadores da informação e, em particular, aos Órgãos de Chefia e Direcção. Este trabalho analisa o caso do Exército Português, como exemplo de um Organismo público que aproveitou a obrigatoriedade de adesão ao novo Regime de Administração Financeira do Estado, para promover a implementação de um Sistema Integrado de Gestão capaz de responder às novas exigências de informação. Analisam-se também as estratégias de actuação e reorientação organizacional utilizadas pelo Exército Português, de modo a permitir o desenvolvimento e implementação do sistema baseado na uniformização de critérios que garanta os requisitos e as técnicas de Gestão capazes de criar condições para desenvolver uma contabilidade pública que funcione como instrumento de apoio à decisão. ABSTRACT; At present, government entities are developing studies at an Integrated Management System level, impelled by the actual need of adopting new Management techniques capable of responding to the new demands regarding Information. ln global terms, government entities are reaching a turning point in its way of acting, due to the arising need of settling new information systems which provide an answer to the demands of the New Public Management. It is assured that the New Public Management leads to a higher motivation, providing an improvement in accomplishing results and modernizing the link between the control of public expenditure and presenting accounts of State Organs. It also presents the criteria standards as one of the main requirements to create implementation conditions of a public accounting which operates as a support mean to the information users and, more specifically, to the Command and Boarding Bodies. This study analyses the Portuguese Army, an example of government entity which seized the obligation of joining the New Public Financial Management Regime to promote the implementation of an Integrated Management System capable of responding to the new information demands. The performing strategies and organizational refocus used by the Portuguese Army are also analyzed in order to allow the development and implementation of the system. It is based in the standard criteria that secure the requirements and Management techniques which enable the progress of a public accounting acting as a support resource in decision-making.

Sauvegarde et valorisation du patrimoine culturel immatériel du Sénègal: projet de création d'un écomusée des pratiques divinatoires et curatives

7 RESUME/ABSTRACT Au Sénégal, il existe des pratiques culturelles et cultuelles, séculaires que l’on retrouve au niveau de toutes les composantes ethnolinguistiques. Une donnée qui nous interpelle, chacun en ce qui nous concerne, et nous invite à repenser le devenir de nos spécificités et particularités culturelles face aux assauts répétés et multiformes de la modernité. La caractéristique qui entoure les rites et rituels est le plus souvent sujette à plusieurs formes d’interprétations fantaisistes et parfois dévalorisantes. Force est de reconnaître que le recours à la médecine moderne ne saurait pleinement répondre à ce besoin de tranquillité et de sérénité mystique qui habite chaque africain en général et chaque sénégalais en particulier. Il s’agit ici, pour l’africain et en ce qui nous concerne le sénégalais, de trouver une tranquillité psychologique et une assurance symbolique propres à créer les conditions d’une guérison physique et/ou morale. En ce sens que l’emprise du modernise ne peut aucunement influer totalement sur cette croyance ancestrale que bon nombre de sénégalais, et pas des moindres, ont en l’endroit de ces pratiques. Une prédisposition culturelle sous-tendue par des préoccupations cultuelles qui font l’objet d’une communion agissante entre les différents membres des communautés. Une prise de conscience qui se manifeste à travers des cérémonies ponctuellement organisées et présidées par des prêtres et prêtresses. Notre présente étude participe de la recherche d’un juste équilibre spirituel et temporel apte à offrir une possibilité de concilier les aspects traditionnels des spécificités culturelles de nos composantes ethnolinguistiques avec ce qui constitue les contraintes et exigences de la modernité. Il reste certes évident que cette opposition a généré une sorte de fracture culturelle en véhiculant une autre manière de voir, mais surtout de percevoir nos traditions et coutumes. Cependant à l’heure d’un redimensionnement et d’une adaptation contextuelle de ce qui constitue nos valeurs identitaires, il nous revient de procéder à une démarche de sensibilisation et d’explication pour conférer plus de lisibilité à nos expressions culturelles. La mise en place d’un écomusée des pratiques divinatoires et curatives, est un moyen moderne et pratique de sauvegarde et de valorisation des savoirs et connaissances thérapeutiques endogènes. Outre la création d’emplois et de revenus, cette infrastructure sera une vitrine du patrimoine local qui favorisera le développement d’un tourisme culturel source de devises et vecteur de développement local; ABSTRACT: In Senegal, there are cultural and religious practices, ancient that we find in all the ethno-linguistic components. A given that challenges us, each in our case, and invites us to rethink the future of our cultural specificities and characteristics and multifaceted face of repeated assaults of modernity. The characteristic surrounding the rites and rituals is usually subject to various forms of demeaning and sometimes fanciful interpretations. We must recognize that the use of modern medicine can not fully meet this need of tranquility and mystical serenity that inhabits every African in general and Senegal in particular each. This is, for Africa and for us Senegalese, find a psychological tranquility and symbolic own insurance to create conditions for physical healing and / or legal. In that the grip of modernizing can in no way affect totally on this ancient belief that many Senegalese, not least, have the place of such practices. A cultural predisposition underpinned by cultic concerns that are the subject of an active communion between the community members. An awareness that manifests itself through occasionally organized ceremonies presided over by priests and priestesses. Our present study involved the search for a fair balance spiritual and temporal able to offer an opportunity to reconcile the traditional aspects of the cultural specificities of our ethno-linguistic components with which constitutes the constraints and demands of modernity. While it remains clear that this opposition has generated a kind of cultural divide by conveying a different way of seeing, but above all to collect our traditions and customs. However at the time resizing and contextual adaptation of what constitutes our identity values, it is our responsibility to conduct an outreach approach and explanation to give greater clarity to our cultural expressions. The establishment of a museum of divination and healing practices, is a modern and convenient way to backup and recovery of therapeutic knowledge and endogenous knowledge. In addition to creating jobs and income, this infrastructure will be a showcase of local heritage that promote the development of cultural tourism source of foreign exchange and local development vector.