Submitted by JOSE ANTÔNIO SOUSA MEIRELES (sousameirelles@hotmail.com) on 2017-12-28T19:08:03Z No. of bitstreams: 1 Dissertação de Mestrado. Aluno José Meireles..pdf: 3381838 bytes, checksum: 1f287c8b24c09870efad7ab22183b607 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-12-28T19:23:05Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado. Aluno José Meireles..pdf: 3381838 bytes, checksum: 1f287c8b24c09870efad7ab22183b607 (MD5) / Made available in DSpace on 2017-12-29T11:55:09Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado. Aluno José Meireles..pdf: 3381838 bytes, checksum: 1f287c8b24c09870efad7ab22183b607 (MD5) Previous issue date: 2017-12-05 / O estudo trata do princípio da não cumulatividade do ICMS e a mitigação do exercício do direito ao crédito do imposto nas atividades da indústria do petróleo e do gás natural. O objetivo consiste em investigar o conteúdo, o sentido e o alcance da norma constitucional que veda à cobrança cumulativa da exação na cadeia econômica. As hipóteses desta pesquisa indicam que as restrições à dedução do ICMS decorrem da regulamentação ordinária e, por conseguinte, da interpretação e aplicação da norma estadual pelas autoridades fiscais, que, por vezes, têm o lançamento tributário confirmado nos Tribunais Administrativos e Superiores. A execução do trabalho, após o referencial teórico da pesquisa, inicia com a análise histórico-evolutiva da não cumulatividade, seguida do exame da doutrina especializada, da jurisprudência administrativa e judicial, das especificidades operacionais da indústria petrolífera e do direito tributário pátrio e alienígena, com destaque da Noruega e da Escócia. O desenvolvimento da pesquisa permite concluir que a norma constitucional da não cumulatividade, dentre as possibilidades jurídicas, assegura o direito ao crédito físico, conforme decidido pela Suprema Corte. Nessa direção, a pesquisa confirma a incompatibilidade do regime de crédito físico com os processos produtivos da indústria do petróleo e do gás natural. Por seu turno, a Lei Complementar nº 87/96 autoriza o crédito do imposto pelo regime financeiro, porém a ausência de definição expressa para o termo insumo demonstra ser uma das causas do litígio presente no âmbito infraconstitucional. As proposições jurídicas apresentadas pelo estudo para solução do caso adotaram como pressuposto a necessidade de regras de natureza nacional com vistas a assegurar a neutralidade fiscal, a uniformização infralegal e a unidade econômica do território brasileiro. / This study deals with the ICMS non-cumulative principle and the Tax Credits Mitigation in the oil and gas industry economic activities. This study aims to research the content, the meaning and the scope of the constitutional law which prohibits the cumulative collection of the state value added tax in the economic chain. In this Study, the hypothesis suggests that the restrictions to tax credits stems from each State regulation law and, therefore, from the interpretation and applicability of the law by the fiscal authorities who often have the ICMS infraction notice approved by the Higher and Administrative Courts. To do this, our analysis starts from a historic and evolutionary standpoint of the ICMS noncumulative institute, its specialized doctrine, its administrative and judicial case law, the business operational specificities of the oil industry and its Brazilian and Foreign law Tax fundaments, with reference to Norway’s and Scotland’s own tax laws. This research development allows us to conclude that the constitutional law regarding the noncumulative principle amongst all legal possibilities provides the physical tax credit right as ruled by the Supreme Court. Thus, the research ascertained the incompatibility between the physical credit regime and the productive processes of the oil industry. The Nacional Law n.87/86 in turn authorizes the financial tax credit right. However, the lack of definitions for the input term has been one of the causes for the initial legal disputes to remain unchanged, even after the infra-constitutional law (LC) has been in force. Ultimately, the legal propositions presented in the research results were based on the assumption that there is a necessity for national rules to ensure the fiscal neutrality, the legal standardization and the economic national territory unity.

Submitted by Thassia da Silva (tdasilva22@gmail.com) on 2018-01-18T18:07:34Z No. of bitstreams: 1 Thassia da Silva--Key Success Factor Ranking for Intrafirm Knowledge Sharing A Delphi Method Approach in the Oil and Gas Industry.pdf: 2005716 bytes, checksum: 3357ec23f1c093750910850a6e7e9434 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-03-02T19:31:43Z (GMT) No. of bitstreams: 1 Thassia da Silva--Key Success Factor Ranking for Intrafirm Knowledge Sharing A Delphi Method Approach in the Oil and Gas Industry.pdf: 2005716 bytes, checksum: 3357ec23f1c093750910850a6e7e9434 (MD5) / Made available in DSpace on 2018-03-12T18:57:52Z (GMT). No. of bitstreams: 1 Thassia da Silva--Key Success Factor Ranking for Intrafirm Knowledge Sharing A Delphi Method Approach in the Oil and Gas Industry.pdf: 2005716 bytes, checksum: 3357ec23f1c093750910850a6e7e9434 (MD5) Previous issue date: 2017-12-18 / Knowledge and its propagation are unquestionably at the center of most, if not all, discussions on innovation, performance, as well as other elements related to firm success. Although the literature has proposed several key success factors for knowledge sharing, it has yet to explore how these factors rank in terms of importance from a firm nationality perspective. Through a Delphi Method approach, upstream professionals from four major multinational Oil & Gas firms (Brazilian, North American, Norwegian and French), with at least seven years of experience, ranked specific literature-based proposed factors for successful intrafirm knowledge sharing. There was a total of three rounds, where the first round had 41 participants, and the remaining two rounds (second and third) had 39 participants. On average, open door policy was the most relevant factors that lead to knowledge sharing among the four firms. In terms of the least relevant ones, acknowledgement and status were seen, on average, as factors less likely to lead to intrafirm knowledge sharing.

Agência Nacional do Petróleo / O presente trabalho congrega duas temáticas de grande relevância para o estudo do Direito Internacional. A primeira delas é o Direito Internacional dos Investimentos, fruto dos intensos fluxos de capital e indivíduos ao redor do mundo e expressão de tratativas negociais e contratuais firmadas entre Estados hospedeiros e investidores estrangeiros, sendo estes dois últimos atores globais na consecução e efetivação do Direito dos Investimentos. A segunda temática refere-se ao direito ao desenvolvimento que, nascido em um ambiente de profunda e intensa discussão travada pela comunidade internacional, figura como direito multifacetado que abarca aspectos sociais, econômicos e ambientais. Nesse contexto de sustentabilidade e representatividade dos Direitos Humanos, a presente pesquisa procura demonstrar como essas duas temáticas podem contribuir para uma indústria de caráter essencialmente internacional, qual seja, a indústria do petróleo e gás natural. Com o fito de minimizar os impactos negativos causados pelas atividades de exploração e produção de óleo e gás nos países produtores, são aplicados os ensinamentos do Direito Internacional dos Investimentos e do direito ao desenvolvimento, chegando-se a alguns mecanismos que promovam o desenvolvimento nos países atuantes nessa indústria. Esses mecanismos são estudados sob a ótica do Direito Comparado e propõem uma estratégia de atuação, tanto para Estados hospedeiros, quanto para investidores estrangeiros, que permita garantir a harmonia na comunidade internacional, tornando indústria tão peculiarmente delicada e instável em um instrumento para a valorização do homem e do meio-ambiente. / This paper brings together two topics of great relevance for the study of International Law. The first one is International Investment Law, which is the outcome of the intense flows of capital and individuals around the world and expresses the consequences of contracts and treaties in force between host states and foreign investors. The second topic refers to the right to development, which came to life in an environment of deep and intense debate waged by the international community. The right to development represents the multifaceted right which encompasses social, economic and environmental aspects. In this context of sustainability and representativeness of the Human Rights, this research aims at showing how these two issues can contribute to an essentially international industry, namely the oil and natural gas industry. Intending to reduce the negative impacts of exploration and production of oil and gas activities in oil countries, the principles of International Investment Law and of the right to development are applied in order to reach some mechanisms that promote the development in the countries that take part in this industry. Such mechanisms are studied from the perspective of Comparative Law and they propose a strategy of action for both host states and foreign investors. That strategy is intended to guarantee harmony in the international community, turning this so peculiar and unstable industry into an instrument for the enhancement of both mankind and the environment.

Submitted by Priscilla Araujo (priscilla@ibict.br) on 2017-09-25T18:49:05Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) O marco regulatório da indústria de petróleo sob o prisma do regime de informação.pdf: 6573579 bytes, checksum: 6ab0fa4741f6aca9566e8828d29a00ab (MD5) / Made available in DSpace on 2017-09-25T18:49:06Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) O marco regulatório da indústria de petróleo sob o prisma do regime de informação.pdf: 6573579 bytes, checksum: 6ab0fa4741f6aca9566e8828d29a00ab (MD5) Previous issue date: 2016-09-26 / Esta pesquisa tem como foco analisar papel das dinâmicas de produção e circulação da informação e do conhecimento na indústria de petróleo e gás natural no Brasil. Supõe-se que exista um regime de informação associado às formas de regulação nessa indústria, no Brasil e no mundo. Compreende-se que o marco regulatório é um conjunto de normas, leis e diretrizes que agem como dispositivos de regulação e funcionamento de um setor específico. Para compreendermos as mudanças ocorridas recentemente no marco regulatório local, será necessário compreendermos que o Brasil recebeu e recebe influências diretas dos modelos globais de regulação na produção de petróleo, principalmente com as divulgações das grandes descobertas na camada pré-sal que estão sendo noticiadas pela mídia ao público não especializado. A escolha do tema para esta pesquisa se deu principalmente pelo reconhecimento do papel fundamental da informação, do conhecimento e da inovação nos processos produtivos da indústria de petróleo, se forem considerados tanto a concorrência e a vantagem competitiva de uma ou poucas empresas sobre as demais, como a abertura de novos mercados, expansão de novas fronteiras em decorrência de descobertas em potencial e valor de mercado. É nesse contexto e diante dessas questões que entendemos a configuração de um possível regime de informação na indústria do petróleo e gás natural. Além disso, a escolha pelo tema desenvolvido se deu pela proximidade do autor ao desenvolver atividades profissionais em uma companhia petrolífera. / Esta pesquisa tem como foco analisar papel das dinâmicas de produção e circulação da informação e do conhecimento na indústria de petróleo e gás natural no Brasil. Supõe-se que exista um regime de informação associado às formas de regulação nessa indústria, no Brasil e no mundo. Compreende-se que o marco regulatório é um conjunto de normas, leis e diretrizes que agem como dispositivos de regulação e funcionamento de um setor específico. Para compreendermos as mudanças ocorridas recentemente no marco regulatório local, será necessário compreendermos que o Brasil recebeu e recebe influências diretas dos modelos globais de regulação na produção de petróleo, principalmente com as divulgações das grandes descobertas na camada pré-sal que estão sendo noticiadas pela mídia ao público não especializado. A escolha do tema para esta pesquisa se deu principalmente pelo reconhecimento do papel fundamental da informação, do conhecimento e da inovação nos processos produtivos da indústria de petróleo, se forem considerados tanto a concorrência e a vantagem competitiva de uma ou poucas empresas sobre as demais, como a abertura de novos mercados, expansão de novas fronteiras em decorrência de descobertas em potencial e valor de mercado. É nesse contexto e diante dessas questões que entendemos a configuração de um possível regime de informação na indústria do petróleo e gás natural. Além disso, a escolha pelo tema desenvolvido se deu pela proximidade do autor ao desenvolver atividades profissionais em uma companhia petrolífera.

Supply chain leaders in the oil and gas industry face significant logistical challenges regarding the efficient and safe delivery of undamaged products to their customers. Within the conceptual framework of business process orientation theory, the purpose of this multiple case study was to explore the strategies that supply chain leaders used to ensure delivery of undamaged goods to their customers. Four supply chain leaders in the oil and gas industry in Texas were purposefully selected as participants because they had successfully implemented strategies to ensure the delivery of undamaged goods. Data were collected through semistructured interviews and review of publicly published documents from 4 companies. Data were analyzed using Yin's 5-step data analysis process of compiling, disassembling, reassembling, data interpretation, and conclusion. Four themes emerged from the analyzed data: process strategy, inspection strategy, information technology strategy, and employee training strategy. The findings of this study may provide knowledge to business leaders on how to reduce the cost of product delivery and increase profitability. The study's implications for positive social change include the potential for supply chain leaders to reduce material wastage and environmental pollution through the safe delivery of undamaged oil and gas products to customers.

Un projet de développement d’une nouvelle installation pétrolière est lancé lorsque des études d’exploration et d’appréciation estiment que l’exploitation du gisement d’hydrocarbures découvert sera suffisamment rentable. La taille des projets rencontrés en industrie pétrolière impose de les découper en plusieurs périmètres. Chaque périmètre est attribué à un contracteur avec un type de contrat particulier, formant ainsi la stratégie contractuelle du projet. Durant le processus de sélection de la stratégie contractuelle, les entreprises pétrolières font face à trois difficultés récurrentes : 1) l’identification et la génération d’un nombre raisonnable et pertinent d’alternatives ; 2) l’évaluation des alternatives réalisables, qui dépendent de critères d’échelles et de natures différentes ; et enfin, 3) le besoin de justifier la solution proposée. La problématique de recherche est donc de concevoir une méthodologie d’aide à l’élaboration et la sélection de la stratégie contractuelle des projets de développement. Elle devra être la plus adaptée non seulement en termes de performances coûts, délais, mais devra également tenir compte des risques associés à ces performances. De plus, les interfaces entre contrats devront être considérées, car la performance collective de la stratégie peut être dégradée par rapport aux performances individuelles de chaque contrat. Ainsi, notre travail de recherche vise à mettre en place des solutions à la fois techniques et pratiques pour d'une part répondre à la question d'identification et de génération d'un ensemble pertinent d'alternatives de contrats et de stratégies contractuelles. D'autre part, construire et mettre en œuvre un système d’estimation et évaluation, permettant d’arriver à une proposition de stratégie contractuelle la plus performante pour le projet de développement. / A development project of a new oil and gas facility starts when the exploration and the appraisal studies estimate the exploitation of the hydrocarbon deposit is economically viable. The complexity and the size of the projects encountered in the industry impose to split them into several pieces, which represent the scope of future contracts. Each scope is then awarded to a contractor with a specific type of contract and selection mode, forming the contractual strategy to adopt in the project. During the contractual strategy selection process, oil companies encounters three recurring difficulties related to: 1) the identification of a reasonable and relevant set of alternatives; 2) the evaluation of potential alternatives, which depends on criteria from different scales and natures; and, 3) the need to substantiate the chosen contractual strategy solution. The research problem is to propose a decision aiding methodology for the development and selection of the most appropriate contractual strategy. It has to be the most performing in terms of cost and schedule, but should also consider the risks associated with these performances. In addition, the interfaces between the different contracts should also be considered, because the collective performance of the whole strategy may be degraded compared to the performance of each individual contract. Thereby, our work seeks to implement both technical and practical solutions to answer on the one hand the question of identification and generation of a relevant set of alternatives, at contracts and contractual strategy levels. On the other hand, to build and implement a system of estimation and evaluation of contractual strategies, allowing to come up with the most performing proposal to the upstream development project.

Целью исследования является разработка усовершенствованной методики оценки экономической безопасности предприятий нефтегазовой отрасли. Поставленная цель достигается посредством решения следующего ряда задач: рассмотреть теоретические и методологические основы оценки экономической безопасности; разработать усовершенствованную методику оценки, учитывающую особенность и спецификацию предприятия нефтегазового комплекса; рассчитать по усовершенствованной методики оценку экономической безопасности ПАО «Газпром»; выявить направления по укреплению экономической безопасности ПАО «Газпром. Научная новизна заключается в следующем: 1. Представлено и раскрыто уточненное определение понятия "Экономическая безопасность предприятия НГО", призванное стать теоретической основой формирования предмета оценочных мероприятий в рамках комплексных аналитических процедур. 2. Усовершенствована методика анализа экономической безопасности предприятий НГО, адаптированная к специфике деятельности предприятий НГО и представляющая возможность формирования интегрированного оценочного суждения об уровне экономической безопасности объекта исследования. 3. Разработан регламент внедрения системы оценки экономической без-опасности, призванный сформировать организационную основу управления экономической безопасностью предприятий НГО. / The aim of the study is to develop an improved methodology for assessing the economic security of the oil and gas industry. The goal is achieved through the solution of the following series of tasks: to consider the theoretical and methodological basis for assessing economic security; to develop an improved evaluation methodology that takes into account the peculiarities and specifications of the oil and gas complex; to calculate, based on the improved methodology, an assessment of the economic security of PJSC Gazprom; Identify areas for strengthening economic security of PJSC Gazprom. Scientific novelty consists in the following: 1. The updated definition of the concept of "Economic security of an OGI enterprise" is presented and disclosed, which is intended to become the theoretical basis for the formation of the subject of evaluation activities within the framework of complex analytical procedures. 2. The methodology for analyzing the economic security of enterprises of the OGI, adapted to the specifics of the activities of enterprises of the OGI, is presented and it is possible to form an integrated assessment of the level of economic safety of the research object. 3. The regulations for the implementation of the economic security assessment system, designed to form the organizational basis for managing the economic security of OGI enterprises, have been developed.

На сегодняшний день отрицательное влияние на окружающую среду ощущается наиболее остро и принимает мировой характер, что может послужить причиной экологического кризиса. Актуальность данного исследования обусловлена тем, что реализация программ корпоративной социальной ответственности компаний нефтегазовой отрасли оказывает ощутимое воздействие на устойчивое развитие общества в разных странах мира. Целью магистерской диссертации является оценка экологической ответственности предприятий нефтегазового сектора. В этой работе использованы следующие методы исследования: теоретический и эмпирический анализ, а также корреляционный анализ. Информационную базу исследования составили нефинансовая отчетность компании ПАО «Газпром-нефть» за 2015-2018 гг., которая опубликована на официальном сайте предприятия и статистические материалы ассоциации Российского союза промышленников и предпринимателей. В ходе написания магистерской диссертации была разработана методика оценки экологической ответственности предприятий, базирующаяся на использовании базовых индикаторов корпоративной социальной ответственности и отличающаяся введением индикаторов, учитывающих специфику деятельности нефтегазовых компаний в области охраны окружающей среды, что позволит разработать адекватную политику инвестирования в природоохранные объекты и обеспечить сопоставимость информации, как в российской, так и зарубежной практике нефинансовой отчетности. Такая информация может представлять существенный интерес и для потребителей продукции нефтегазовых компаний, и для инвесторов и кредитных организаций. Оценка экологической ответственности компаний нефтегазового сектора позволит оценить эффективность защиты окружающей среды, оценить эффективность ведения социально ответственного бизнеса в России и выявить наиболее важные экологические аспекты в деятельности компаний. Разработанная методика позволит получить объективную и сопоставимую информацию об уровне экологической ответственности компаний нефтегазового сектора, действующих в России, и масштаба воздействия их деятельности на окружающую среду. / Today, the negative impact on the environment is felt most acutely and takes on a global character, which may be the cause of the environmental crisis. The relevance of this study is due to the fact that the implementation of corporate social responsibility programs for companies in the oil and gas industry has a tangible impact on the sustainable development of society in different countries of the world. The purpose of the master's thesis is to assess the environmental responsibility of enterprises in the oil and gas sector. In this work, the following research methods were used: theoretical and empirical analysis, as well as correlation analysis. The information base of the study was compiled by non-financial reports of PJSC Gazprom Neft for 2015-2018, which is published on the official website of the company and statistical materials of the association of the Russian Union of Industrialists and Entrepreneurs. During the writing of the master's thesis, a methodology for assessing the environmental responsibility of enterprises was developed, based on the use of basic indicators of corporate social responsibility and characterized by the introduction of indicators that take into account the specifics of the activities of oil and gas companies in the field of environmental protection, which will develop an adequate policy for investing in environmental objects and ensure comparability of information as in the Russian and foreign practice non-financial reporting. Such information may be of significant interest to consumers of oil and gas companies, and investors and credit organizations. Assessing the environmental responsibility of companies in the oil and gas sector will assess the effectiveness of environmental protection, assess the effectiveness of conducting socially responsible business in Russia and identify the most important environmental aspects in the activities of companies. The developed methodology will provide objective and comparable information on the level of environmental responsibility of oil and gas companies operating in Russia and the scale of the impact of their activities on the environment.

Цель работы состоит в разработке ориентированного на практику методического подхода для управления компетенциями персонала при внедрении проектов в нефтегазовой отрасли. Предложен методический подход к оценке уровня развития системы управления компетенциями проектного персонала на нефтегазовом предприятии, особенностью которого является оценка условий формирования общих и специальных технических и организационных компетенций, социальных и культурных навыков, а также знаний в области использования цифровой среды для разработки существующих и проектирования работы новых месторождений. Предложенный подход позволит определить направления совершенствования системы управления компетенциями и предоставить рекомендации по развитию подходов к обучению проектного персонала. / The purpose of the work is to develop a practice-oriented methodological approach for managing personnel competencies in the implementation of projects in the oil and gas industry. A methodical approach is proposed to assess the level of development of the competence management system for project personnel at an oil and gas enterprise, a feature of which is the assessment of the conditions for the formation of general and special technical and organizational competencies, social and cultural skills, as well as knowledge in the field of using the digital environment to develop existing ones and design the work of new ones. deposits. The proposed approach will make it possible to determine the directions for improving the competency management system and provide recommendations for the development of approaches to training project personnel.

Цель исследования – развитие методического подхода к принятию решений при внедрении проектов в нефтегазовой отрасли в развивающихся странах на основе управления рисками. Предложен методический подход к управлению рисками в нефтегазовых проектах, который учитывает вероятность наступления неблагоприятных событий, специфических для мероприятий по добыче труднодоступных запасов нефти и газа в условиях арктического шельфа и месторождений Сибири. Выявленные риски включают оценку инновационных, технических и экологических факторов, связанных с реализацией проектов, предположено, что они могут быть оценены как произведение суммы максимальных потерь при реализации риска на вероятность его возникновения, оцененную на основе имеющейся статистики или экспертных мнений. Предложенный подход позволит дать разумную оценку рискам и скорректировать величину ожидаемого чистого дисконтированного дохода, который учитывает общие риски, характерные для всех проектов компании. / The purpose of the study is to develop a methodical approach to decision-making when implementing projects in the oil and gas industry in developing countries based on risk management. A methodical approach to risk management in oil and gas projects is proposed, which considers the probability of occurrence of adverse events specific to activities for the extraction of hard-to-reach oil and gas reserves in the conditions of the Arctic shelf and fields in Siberia. The identified risks include an assessment of innovative, technical and environmental factors associated with the implementation of projects, it is assumed that they can be assessed as the product of the sum of the maximum losses in the implementation of the risk and the probability of its occurrence, estimated on the basis of available statistics or expert opinions. The proposed approach will make it possible to give a reasonable assessment of risks and adjust the amount of expected net present value, which considers the general risks inherent in all projects of the company.