Submitted by Maria Almeida (maria.socorro@fgv.br) on 2016-02-15T17:00:04Z No. of bitstreams: 1 Dissertacao_Bruno Fonseca Vilas Bôas.pdf: 397706 bytes, checksum: 7b953e32cb44199d9d959baa4481cd40 (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-02-15T17:01:41Z (GMT) No. of bitstreams: 1 Dissertacao_Bruno Fonseca Vilas Bôas.pdf: 397706 bytes, checksum: 7b953e32cb44199d9d959baa4481cd40 (MD5) / Approved for entry into archive by Maria Almeida (maria.socorro@fgv.br) on 2016-02-15T17:02:00Z (GMT) No. of bitstreams: 1 Dissertacao_Bruno Fonseca Vilas Bôas.pdf: 397706 bytes, checksum: 7b953e32cb44199d9d959baa4481cd40 (MD5) / Made available in DSpace on 2016-02-15T17:02:43Z (GMT). No. of bitstreams: 1 Dissertacao_Bruno Fonseca Vilas Bôas.pdf: 397706 bytes, checksum: 7b953e32cb44199d9d959baa4481cd40 (MD5) Previous issue date: 2008 / There are about ten years the municipal districts bordering with Campos' Basin is registering continuous and vigorous increase of the incomes originating from the incident government participations on the exploration and production of petroleum and natural gas in function of the Law Federal n° 9.478/98 that, among another measured, it enlarged the basic brackets of royalties of 5% for up to 10% of the value of the production as well as it instituted the payment of special participations on the profit obtained in fields of great production or profitability. In that work we looked for to analyze the behavior, in the Municipal City hall of Cabo Frio, of the incomes in epigraph during the period understood among the financial exercises from 2002 to 2007, verifying the effects produced in the tributes collected by that Executive, as well as evaluating the administrations, through the analysis of the collected data, in the sense of to determine in which there was larger effectiveness in the outturn of them. The study in screen intends to be a source of information for futures managers, aiding them in the transport of fiscal and administrative politics that they seek to increase the collection. / Há cerca de dez anos os municípios confrontantes com a Bacia de Campos vem registrando contínuo e vigoroso aumento das receitas oriundas das participações governamentais incidentes sobre a exploração e produção de petróleo e gás natural em função da Lei Federal n° 9.478/98 que, entre outras medidas, ampliou as alíquotas básicas de royalties de 5% para até 10% do valor da produção bem como instituiu o pagamento de participações especiais sobre o lucro obtido em campos de grande produção ou rentabilidade. Nesse trabalho buscamos analisar o comportamento, na Prefeitura Municipal de Cabo Frio, das receitas em epígrafe durante o período compreendido entre os exercícios financeiros de 2002 a 2007, verificando os efeitos quantitativos produzidos nos tributos arrecadados por aquele Executivo, bem como avaliando as gestões, através da análise dos dados coletados, no sentido de determinar em qual delas houve maior efetividade na arrecadação tributária. O estudo em tela pretende ser uma fonte de informações para futuros gestores, auxiliando-os na condução de políticas fiscais e administrativas que visem incrementar a arrecadação.

Submitted by Rodrigo Pezzino (rpezzino@hotmail.com) on 2017-01-16T18:45:16Z No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-01-18T14:34:22Z (GMT) No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) / Made available in DSpace on 2017-01-26T12:32:38Z (GMT). No. of bitstreams: 1 Dissertação Rodrigo Pezzino - Revisada - V9 - 130116.pdf: 3268429 bytes, checksum: b1ec20d75837f749bc430a44e3aa1af2 (MD5) Previous issue date: 2016-11-30 / This thesis aims to assess the royalties´s impacts related to exploration and production of oil and natural gas in 87 municipalities of the State of Rio de Janeiro, based on socioeconomic indicators in the 2000-2013 period. The changes in the institutional framework of the Brazilian oil industry were considered, since the Petrobras´s creation to the discovery of pre-salt areas, with details of the Petroleum Law (Law No. 9.478/97) established the royalties in Brazil. With emphasis on municipal revenues, highlighted the relevance of the study in relation to Rio de Janeiro municipalities for being the largest collectors of royalties and special participation in Brazil. Then, using the economic theory of natural resources were analyzed theoretical foundations in Hotelling and Hartwick for the use of revenues from exploitation of natural resources. Complementing the theoretical framework, they were listed the reasons for the presence of resource curse theory. To assess the royalties´s impact in Rio de Janeiro municipalities, statistically significant, the study was performed in two different stages. The first applied the panel regression method in the municipalities that are beneficiaries of the oil and gas revenues; and the second was made with analysis of specific data of the municipalities with greater dependence on royalty revenue versus the municipalities that are not beneficiaries of such revenue. / Esta dissertação tem por finalidade avaliar o impacto das receitas de royalties e participações especiais referentes à exploração e produção de petróleo e gás natural nos 87 municípios beneficiários do Estado do Rio de Janeiro, com base em indicadores socioeconômicos no período de 2000-2013. Foram analisadas as mudanças ocorridas no quadro institucional da indústria petrolífera brasileira, desde a criação da Petrobrás até a descoberta das áreas de pré-sal, com detalhamento da Lei do Petróleo (Lei nº 9.478/97) que instituiu os royalties no Brasil. Com ênfase às receitas municipais, destacou-se a relevância do estudo em relação aos municípios fluminenses por serem os maiores arrecadadores de royalties e participações especiais no Brasil. Em seguida, utilizando-se da teoria da economia dos recursos naturais, foram analisados fundamentos teóricos em Hotelling e Hartwick para utilização das receitas provenientes de exploração de recursos naturais. Complementando o marco teórico, foram elencados os motivos para presença da teoria da maldição dos recursos naturais. Para avaliar o impacto das receitas de royalties e participações especiais nos municípios fluminenses, de forma estatisticamente significativa, foi executado o estudo em duas etapas diferentes. Na primeira aplicou-se o método de regressão em painel nos municípios que são beneficiários das receitas de petróleo e gás; e a segunda foi feita com análise dos dados específicos dos municípios com maior dependência de receita de royalties e participações especiais versus os municípios que não são beneficiários de tal receita.

Submitted by Lorreine Messias (lorreinesmessias@gmail.com) on 2017-04-17T17:59:20Z No. of bitstreams: 1 201702_Lorreine.pdf: 1272431 bytes, checksum: a8d83b75c5cec0b36c5e019ddcc4e982 (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2017-04-17T19:56:27Z (GMT) No. of bitstreams: 1 201702_Lorreine.pdf: 1272431 bytes, checksum: a8d83b75c5cec0b36c5e019ddcc4e982 (MD5) / Made available in DSpace on 2017-04-17T20:50:44Z (GMT). No. of bitstreams: 1 201702_Lorreine.pdf: 1272431 bytes, checksum: a8d83b75c5cec0b36c5e019ddcc4e982 (MD5) Previous issue date: 2017-03-22 / O boom de preços globais de commodities ao longo da década de 2000 elevou consideravelmente os repasses de royalties (CFEM) aos municípios brasileiros produtores de commodities metálicas. Este choque positivo e exógeno de receitas criou uma situação interessante, ao permitir avaliar empiricamente as preferências de gastos dos políticos locais entre (i) provisão de bens públicos e (ii) práticas de patronagem (verificadas a partir dos gastos com o funcionalismo público). Os resultados alcançados em nosso estudo permitem afirmar com rigor econométrico que os prefeitos alocaram recursos de CFEM em despesas com pessoal, outras despesas correntes, despesas com saúde e saneamento e despesas com gestão ambiental. Esta evidência de que os prefeitos destinaram parte dos recursos da CFEM para aumentar gastos com pessoal contraria a Lei 7.990/1989 – a qual discorre sobre as possibilidades de aplicação das receitas de CFEM. Desse modo, os resultados encontrados reforçam as conclusões de estudos anteriores, os quais apontam que os municípios gastam mal as receitas oriundas de transferências incondicionais, sinalizando falhas no modelo de descentralização fiscal brasileiro. / Over the decade of 2000, the commodity prices super-cycle increased considerably the grants of mineral royalties (CFEM) to Brazilian commodity producers municipalities. This positive and exogenous revenue shock has created an interesting situation, by allowing to evaluate empirically the local political preferences for spending between (i) public goods provision and (ii) practices of patronage (enlarge the public sector, by hiring more employees and increasing wages). The results obtained show that mayors allocate CFEM revenues to public service payroll, other current expenses, health and sanitation expenses and on environmental management expenses. This finding that the mayors spent CFEM resources to increase public service expenses violates Law 7990/1989 – which limits the possibilities of CFEM recipes application. Thus, the results reinforce the findings of previous studies, which indicate that the municipalities spend the revenues of unconditional grants in inappropriate ways, suggesting problems in the Brazilian fiscal decentralisation model.

Le franchisage est un contrat qui est rarement équilibré. Il en est ainsi à cause d'une relation où l'on trouve une partie, généralement le franchiseur, qui domine le rapport contractuel. Cette relation économique et juridique appelle la plus grande attention en raison des investissements massifs qui y sont engagés. On verra souvent le franchisé assujetti à de nombreuses contraintes économiques, techniques et juridiques pratiquement exagérées sinon injustifiées. Cette situation n'est surtout pas sans solution. Cette étude s'efforce de trouver des remèdes aux problèmes posés par ce jeu de domination en examinant le contrat ainsi que ses différentes composantes. La méthode suivie consiste à examiner tout d'abord le concept relatif à chaque élément pris dans ce cadre contractuel précis tout en remontant à la définition de la franchise ainsi qu’à son objet, tout cela à la lumière de la notion d'équilibre et dans un souci de restaurer une certaine égalité de principe satisfaisant aux exigences de la justice contractuelle.Des définitions, des critères, des solutions, ainsi que des modifications y sont proposés à cette fin. / Franchising is a contract that is not always balanced. This is due to a relationship where one can find a party, usually the franchisor, dominating the contractual bond. The economic and legal relationships call for much more attention due to the massive investments involved. One will often notice the franchisee being subject to many economic, technical and legal constraints that are practically exaggerated if not unjustified. This is certainly not without any solution. This study attempts to find remedies to the problems raised by this game of domination through examining the contract as well as its various components. The followed method consists of, primarily, the examination of the concept behind each element in this precise contractual framework, to then go back to the definition of franchising, as well as its object; all in light of the concept of equilibrium in order to restore some equality of principle in accordance with the requirements of contractual justice.Definitions, criteria, solutions, and amendments are proposed to serve this purpose.

Made available in DSpace on 2017-07-10T18:33:38Z (GMT). No. of bitstreams: 1 Leoveraldo C de Oliveira.pdf: 947386 bytes, checksum: 8c141dc506b6b4e6bf7714791ded23bb (MD5) Previous issue date: 2008-03-31 / This research analyzed the growth of the economy of the Bordering Counties to Itaipu Binacional's Lake, in the west of Paraná, and the impact of a possible change in the distribution of the royalties, and it was determined an economical prognostic for after 2023, when the Treaty of Itaipu will be reviewed. The research was made using the approach of the institutional economy. It was brought from authors such as Veblen, Mitchell, Galbraith, Myrdal and others, the understanding of some points of the economic and social scenery examined by nations, regions or even places in the process of development. The more evident contribution of the institutional economy is the consideration of non-economics variables in analyze of countries and regions. These non-economic variables understand worth, habits, cultures, and others, which one in its diffusing and social accept, crystallization in the society in the way to institutionalize. Conferring to each place or region their own particularities. To do analyze of the information coming from the research, without compromising the analytic and institutional character, to analyze it, was used the technic nominated as Speech of the Collective Subject. This know-how made possible the gathering of answers of the interviews, having as criteria the similarity and the conclusion of the speech. Thus it was possible to elaborate to each question the speeches that aggregate one more testimony, however, presenting as a speech of a unique person. The interviewed were divided in four groups that understood mayors/councilors, presidents of commercial associations and commercial/enterprise, public employees, syndicates presidents of public employees, delivered by 15 borders counties in the Paraná State. The members of the groups of each county, answered to an itinerary of nine questions divided in three parts, in September and November of 2007, which later were transcripts and put into analyze by the Speech of Collective Subject. The answers of the questions were classified by the similarity and the conclusion of the statement, which contemplated the inclusion and the heterogeneities of the statement. On the part I economic diagnosis is predominant the understanding of that the economy of the border counties that is good because of the royalties, but it could be better, if the resources were more efficiently managed. In the part II the importance of royalties in the border counties economy it is evident the conception that the borders counties are dependent of Royalties, otherwise, cutting the transference would affect the public and the private sector. Although, it is shown that the resources are pernicious to the solidity of the economy, by how it is being spent. In the part III prognostic to 2023 it is predominant to the conception that the ideal scenario to 2023 depends on the investments in the productive sector, prioritizing the industrial/agroindustrial activities, tourism and agricultural area, and of one alternative model of investment planning with an effective participation of the society. / Esta pesquisa analisou o crescimento da economia dos municípios Lindeiros ao Lago de Itaipu Binacional, no oeste paranaense, e o impacto de uma possível mudança na distribuição dos royalties, e traçou um prognóstico econômico para depois de 2023 quando será revisto o Tratado de Itaipu. A pesquisa foi realizada utilizando-se da abordagem da economia institucional. Buscou-se em autores como Veblen, Mitchell, Galbraith, Myrdal entre outros, a compreensão de alguns indicativos do cenário econômico e social percorrido por nações, regiões ou mesmo locais no processo de desenvolvimento. A contribuição mais evidente da economia institucional é a consideração de variáveis não-econômicas na análise da economia de países ou regiões. Essas variáveis não-econômicas compreendem valores, hábitos, culturas, entre outras, as quais, pela sua disseminação e aceitação social, acabam por se cristalizar na comunidade de modo a se institucionalizar, conferindo a cada local ou região particularidades próprias. Para a análise das informações da pesquisa, sem comprometer o caráter analítico institucional, utilizou-se da técnica de análise de entrevistas denominada de Discurso do Sujeito Coletivo. Assim foi possível elaborar para cada questão os discursos que agregassem mais de um depoente, no entanto, apresentado como um discurso de um único indivíduo. Os entrevistados foram divididos em quatro grupos que compreendiam prefeitos e vereadores, empresários e presidentes de associações comerciais e empresariais, funcionários públicos e presidentes de sindicatos de servidores públicos, distribuídos pelos 15 municípios Lindeiros paranaenses. Os membros dos grupos de cada município responderam a um roteiro de nove questões divididas em três partes, no mês de setembro e outubro de 2007, as quais posteriormente foram transcritas e submetidas a análise pelo Discurso do Sujeito Coletivo. As respostas das questões foram categorizadas pela semelhança e complementaridade dos depoimentos. Assim, em cada questão construiu-se um número de Discursos do Sujeito Coletivo que contemplasse a abrangência e a heterogeneidade dos depoimentos. Na parte I diagnóstico econômico é predominante o entendimento de que a economia dos Lindeiros está bem por força dos royalties, mas poderia estar melhor se os recursos fossem mais eficientemente geridos. Na parte II importância dos royalties na economia Lindeira é patente a concepção de que os Lindeiros são dependentes de royalties, ou seja, um corte das transferências afetaria tanto o setor público quanto o privado. Contudo, apontam que os recursos dos royalties são perniciosos à solidez da economia, pela forma como vêm sendo despendidos. Na parte III prognóstico para 2023 é predominante à concepção de que o cenário ideal para 2023 depende de investimentos no setor produtivo, priorizando as atividades industriais/agroindustriais, do turismo e agrícola, e de um modelo alternativo de planejamento de investimentos com a efetiva participação da sociedade.

Governments across the globe are experiencing enormous budget deficits. The governments of South Africa and Australia felt that taxes on mining have not been reflecting a ‘willing buyer-willing seller’ relationship. This in essence means that mining companies in these two countries were not paying an arm’s length value to governments for extracting the resources. In Australia the authorities introduced the Resources Super Profits Tax to be charged at 40% of assessable profits. Mining companies still have to assess how to deal with this new tax when it is enacted on 1 July 2012. However, a change advantageous for the companies is the reduction in the corporate tax rate from 30% to 28% by the 2014/15 tax year. This Resources Super Profits Tax will also be deductible from the calculation of taxable income. South Africa enacted the Mineral and Petroleum Resources Royalty Acton 1 March 2010. Mining companies would now pay royalties based on a charging formula specifically for refined and unrefined minerals. The minimum royalty charging formula is 0.5% of gross sales regardless of whether the mining company incurs losses. This royalty charging formula is capped at 5% for refined minerals and 7% for unrefined minerals. However, any existing arrangement between mining companies and land owners for special royalties payable is not replaced by the Mineral and Petroleum Resources Royalty Act. A mining company such as Kumba Resources Limited never paid royalties in 2009, but were paying royalties in 2010 at 5.61% of accounting earnings before interest and taxes and 5.51% in 2011. Despite the additional royalties mining companies still invest in South Africa. The main drive for investment is managing risks and investing in projects that yield positive net present values. Typical risks to be managed are taxation laws, political uncertainty and social issues. These risks should be kept under control as the likelihood of mining companies walking away from investments is high when these risks spiral out of control. AFRIKAANS : Regerings dwarsoor die wêreld ondervind wesenlike begrotingstekorte. Die regerings van Suid Afrika en Australië glo dat die belasting op mynbou-maatskappye nie die ‘gewillige koper-gewillige verkoper’ verhouding weerspieël nie. In beginsel beteken dit dat die mynbou-maatskappye in die twee lande nie armlengte-waarde betaal aan regerings vir die ontginning van minerale nie. In Australië het owerhede die Minerale Super Winste Belasting gepromulgeer wat 40% heffings van berekende winste vereis. Mynbou-maatskappye is steeds in die donker oor hoe om hierdie nuwe belasting te hanteer wanneer dit op 1 Julie 2012 in werking tree.Die verlaging van die korporatiewe belastingkoers van 30% na 28% oor ’n tydperk tot en met die 2014/15 belastingjaaris egter ’n verandering wat voordelig is vir die maatskappye. Hierdie Minerale Super Winste Belasting sal ook van belasbare inkomste van mynbou-maatskappye aftrekbaar wees. Suid Afrika het die Minerale en Petroleum Reserwes Tantieme Wet op 1 Maart 2010 gepromulgeer. Mynbou-maatskappye sal in die vervolg tantieme betaal wat gebaseer word op ’n heffingsformule spesifiek ontwerp vir verwerkte en onverwerkte minerale. Die minimum tantieme heffingsformule is 0.5% van bruto verkope ongeag of die mynbou-maatskappy verliese ly. Hierdie tantieme heffingsformule word wel beperk tot 5% vir verwerkte minerale en 7% vir onverwerkte minerale. Enige huidige ooreenkoms met grondeienaars vir die betaling van spesiale tantieme word ongelukkig nie oorskryf deur die Minerale en Petroleum Reserwes Tantieme Wet nie. ’n Mynbou-maatskappy soos Kumba Resources Beperk het geen tantieme in 2009 betaal nie. In 2010 was Kumba Resources Beperk se tantieme 5.61% van rekeningkundige wins voor rente en belasting en in 2011 was dit 5.51%. Ondanks hierdie addisionele tantieme belê mynbou-maatskappye steeds in Suid Afrika. Die hoof-dryfveer vir beleggings is die bestuur van risiko en belegging in projekte wat positiewe netto huidige waardes lewer. Tipiese risiko’s wat bestuur moet word, is belastingwette, politieke onsekerheid en sosiale kwessies. Hierdie risiko’s moet te alle tye onder beheer gehou word omrede mynbou- maatskappye heel waarskynlik van beleggings kan onttrek indien die risiko’s buite beheer raak. Copyright / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

The purpose of this work is to summarize and explain the context around the licenses, license agreements and protection of intangible goods, with the main focus on industrial property, in particular, inventions, designs, utility models and trademarks. The first part is about clasiffication of intangible goods and characteristics of industrial property. Next part deals with the protection of intangible goods, particularly from the international point of view, i.e. international conventions and organizations. It also includes comparison of protection in the three major economic centers - Europe, USA and Japan. Next part deals with the license agreement. From the explanation of the concept of a license, through the reasons leading to such relations, to the procedure of negotiating about the license agreement and its content, including a model of patent licensing agreements.

La dématérialisation des échanges commerciaux nécessite des règles fiscales claires afin de sauvegarder la souveraineté fiscale de l’État et préserver la sécurité juridique indispensable pour le bon déroulement de la vie des affaires dans le cadre de l’accroissement du commerce électronique. Il s’agit de mettre en exergue le droit fiscal interne et les règles fiscales internationalement acceptées, que ce soit en matière d’impôts directs ou indirects. Plus largement, ce processus de dématérialisation induit une révolution dans l’organisation de l’administration fiscale et des prérogatives qu’elle détient. Les adaptations des procédures de déclaration, de recouvrement et de contrôle fiscal sont incontournables et lesdites procédures s’en trouvent profondément bouleversées. Les entreprises et les particuliers doivent alors s’adapter à ce nouvel environnement, qu’ils exercent ou non une activité de commerce électronique. / The business exchange dematerialization needs clear tax rules to preserve state tax rights and transactions security for the global business within the framework e-commerce growth. We have to examine domestic law and international tax law for direct or indirect taxes. The dematerialization process leads widely organization and prerogatives tax authorities’ revolution. The tax return, the collection of tax and the tax audit adaptations must be addressed and procedures are deeply changed. Companies and private individuals have to adapt to the new technologies even if they do e-business or not.

La rémunération des créateurs d’œuvres musicales est indispensable au développement et à la pérennisation de l’innovation artistique. Cette rémunération doit se faire de manière juste et équitable entre les divers acteurs de la création musicale. Pour assurer une répartition équitable des redevances musicales, le droit de la propriété intellectuelle prévoit diverses règles et mécanismes de gestion des droits d’auteur. Cependant, à l’ère du numérique, ces mécanismes ne semblent plus efficaces face au développement des technologies informatiques. À côté des règles étatiques, des règles d’origine privée se sont développées. Parmi ces règles, les règles de nature technique et informatique présentent des caractéristiques intéressantes et efficaces pour renforcer et/ou suppléer les règles étatiques de gestion des droits d’auteur. En partant du principe que l’on se trouve aujourd’hui dans une ère juridique postmoderne où se juxtaposent des règles juridiques d’origine et de nature différentes, ce mémoire se présente comme une réflexion sur le type de régulation le plus pertinent pour assurer la juste et équitable rémunération des créateurs de la musique à l’ère du numérique. / The remuneration of music creators is essential for the development and sustainability of artistic innovation. This remuneration must be fair and equitable among the various participants in the creation of music. To ensure a fair distribution of music royalties, intellectual property law sets up various rules and mechanisms of copyright management. Yet, in this digital age, these mechanisms no longer seem appropriate for the developments of such technologies. In addition to legislative rules, other rules have developed in the private sector. Among them, technical and IT rules provide interesting and efficient characteristics to reinforce and/or replace the collective management rules found in mainstream copyright law. Starting with the assumption that we are today in a postmodern legal era where legal rules of different origins and natures are juxtaposed, this dissertation is a reflection on the relevant type of regulation that is needed to ensure a fair and equitable remuneration for music creators in the digital age.

The resource curse is a defining feature of the African content. Despite vast resource wealth, Africa remains the poorest and most underdeveloped continent in the world. The aim of this study is to conduct a comparative analysis of the primary laws regulating of oil and gas exploration and product activities in Angola, Nigeria and South Africa in order to determine their effectiveness in protecting the continent's depleting petroleum resources. Different regulatory models apply to Angola, following the Norwegian carried-interest model, Nigeria, where a British discretionary model has been retained, an a South africa, where a unique model has been developed. The comparison is conducted by analysing and comparing these different regulatory systems in terms of legal frameworks; the legal nature of the regulatory systems; ownership of the oil and gas resources; legal nature of licenses; organisational or institutional structures; fiscal systems; local communities benefits from these proceeds of oil and gas resources; local content; state/government participation arrangements; and environmental challenges. The study evaluates the effectiveness of these regimes by examining the extent to which they recognise and enforce state ownership of he oil and gas resourcs in situ; recognise and enforce the doctrine of Permanent Sovereignty over Natural Resources (PSNR); protect the environment; how they provide for institutional capacities for the management of resources; and the protection of local communities from exploitation and abuse by recognising their rights to benefit from revenues derived from these resources. An overall assessment of the three systems reveals that there is no ideal model for oil and gas regulation in Africa. The Norwegian model might well be considered an ideal model if it was applied with care and correctly in Angola. The study hopes to gain practical importance for the proper regulationof the oil and gas industries' upstream activities in Africa and assist governments of the selected jurisdictions in their policy revisions, as some recommendations are made. / Economics / LLD.