A contribuição das auditorias de natureza operacionais na preparação do TCE-RJ para atender às demandas do novo paradigma público administrativo da administração gerencial

It is difficult to be precise as to the history of auditing. Everyone who has the responsibility to verify the legitimacy of economic-financial data and answer to one¿s superior may be considered to be an auditor. Verbal audit reports were used during the time of the Roman Empire. In the current world, public administration applies advanced auditing techniques. Brazil is going through a complex process of change in regard to breaking away from the present bureaucratic administrative model toward the management administrative model. Consequently, the procedures of Brazil¿s Audit Courts are adapting to a new administrative paradigm outlined in this study. Operational audits were analyzed beginning with the theoretical basis and presuppositions in the defined context and compared with the traditional audit model, identifying possible contributions to the management administrative model. This qualitative research seeks to explore such contributions beginning with a critical reading of the research of six operational type audits made in the Federal area by the Audit Court, but does not intend to be strictly classified as a theoretical-critical basis to the extent and depth that a study of this type requires, nevertheless, it intends to approach this position. The results obtained of the systematic reading and criticism of the implemented procedures and the filed final reports of the six examples studied demonstrated that they are a model of operational audits with emphasis on the actions of public administrators ¿ evaluating the aspects of competence, productivity and effectiveness of the public administration ¿ not just to be adequate, but essential to the operation of management administration. The final considerations highlight the basic presupposition of management administration, that is, the accountability of public management based on the results of its management obtained with the use of operational audit techniques, seeking the expected rigor of public management in benefit of society.

Estilo Gerencial no IRD/CNEN: Possibilidades de Contribuição para a Implantação e Implementação do NBR ISO 9000

This study investigates in the National Commission of Nuclear Energy the Institute of Radiation Protection and Dosimetry in terms of perceptions, actions, and posture of the administrative agents which could facilitate the engagement of the employees of that public organization in the TQM implantation, based on NBR ISO 9000. The central question of this research is: which characteristics of the administrative actions and sense of the managerial posture manifested in the implantation, implementation and maintenance for the achievement of objectives and goals of the Quality System-ISO 9000, could contribute to engage the IRD professionals in the process? The research finds prevalence of the Quality technical knowledge over the attention on professionals' managerial posture, identifies a lack in that Norm about how to deal with its administrative requirements in practical terms, driving the researcher to look for support especially in Deming to face the critical reading of that organizational context. The field research was conceived under the paradigm of constructivism, facilitating the description of beliefs, perceptions, feelings and values manifested in the employees discourses, actions and re-actions to establish relations between Quality theory and that concrete reality. A phenomenologic approach, only as a complementary level, was sufficient to favor the researcher insertion in that institution where he is still working, but in the new and contingent role of researcher. To apprehend the organization managerial stile, to comprehend beyond its characteristics and to grasp the orientation of the managerial posture in terms of possibilities for Quality implementation were the core of this study. The TQM theory was interpreted as a living philosophy, an administrative posture the meaning of which is a permanent Quality improvement in the CNEN/IRD management processes in its internal and external organizational relations. The procedural nature of the CNEN/IRD public service legal regime, political implications and performance evaluation which reveals only partially the organizational reality should not obstruct the Institute drive to assume the spirit of serving the public as a Quality management philosophic commitment. Conclusions show some progress reorienting initiatives in organizational management taking place in three different levels: operational, toward the employees' expectations of values and organizational processes integration; HR administration, in search of better communication; strategic, through expectations on a possible visionary leadership". Finally, at the academic level, the perception that future studies in search of the establishment of relationships between TQM and the organization culture can favor new progress."

As pinturas de Waldomiro de Deus: signos e desejos a favor da educação na escola de ensino fundamental

O objetivo deste trabalho é propor um projeto com o intuito de levar o aluno de ensino fundamental da rede pública ao conhecimento e à reflexão acerca de um determinado período social e político da historia brasileira, conhecido como a ditadura militar da década de 1960, através da obra do artista popular Waldomiro de Deus. Para tanto, propõe-se a utilização da Abordagem Triangular (AT) para o ensino da arte, que consiste em uma metodologia baseada em três eixos principais: a contextualização da obra, a sua apreciação e a prática. A contextualização da obra de arte no projeto é para o aluno entender a época na qual foi criada, e estabelecer as relações sociais e culturais de forma integrada. A apreciação da obra é a leitura crítica das imagens, que ajudará ao aluno a formar seus próprios conceitos sobre os trabalhos artísticos a partir daí analisados. A prática refere-se ao trabalho no ateliê, a criação visual, a utilização dos materiais para composição dos trabalhos. Estes trabalhos serão elaborados a partir do estudo da obra do artista, não sendo uma cópia, e o aluno terá a liberdade para se expressar dentro de sua realidade. Este projeto pretende trazer para os seus beneficiários a discussão da arte e o seu papel no ensino fundamental. Compartilhar com as crianças um cotidiano educativo proposto por este projeto é envolver linguagens artísticas diferentes, como prática de dinâmicas entre professores e alunos, no processo de desenvolvimento e criação da arte e na apropriação de valores éticos. Espera-se ao final do projeto que os alunos conheçam a obra do artista Waldomiro de Deus, a temática que envolveu e a sua importância para o conhecimento desse período histórico do país.