En esta investigación nos aproximamos a las consecuencias de las actividades petroleras en el acceso a recursos naturales e hídricos en dos Comunidades Nativas Kukama Kukamiria en la cuenca del río Marañón (Loreto). Se analiza también el rol del Estado y las empresas involucradas en los derrames de petróleo ocurridos en la zona. Con dicho propósito, visitamos las comunidades de Shapajilla y Parinari, donde se realizaron entrevistas, talleres y observación participante.  En este sentido, si bien los derrames han generado trasformaciones en el acceso y uso de agua (por ejemplo en la calidad y cantidad del agua y peces que hay en la zona) se observa que la pesca y el río siguen siendo relevantes para el ecosistema, economía familiar y cosmovisión kukama. No obstante, la concepción de un entorno contaminado sigue generando incertidumbre en la población. / This research will try to address the consequences of oil extraction on the access to natural and water resources, especially in two native communities of the Kukama Kukamiria people located in the lower Marañón basin. Furthermore, we analyze the role of the state and enterprises involved in the oil spills occurred in the area. In this sense, even if the oil spills have transformed the access and use of water (for instance the quantity and quality of water and fish in the area) the river and fishing remain relevant for the ecosystem, family economy and Kukama cosmovision. Nonetheless, the conception of a polluted environment continues to create incertainty in the population.

The government of Colombia and the Revolutionary Armed Forces of Colombia (FARC) have signed agreements heralding an era of “peace” for the country. While the end of the confrontation brings many opportunities, it also poses numerous challenges. This article argues that the most significant of these challenges is the potential for the conflict to merely transform into a socio-environmental conflict. Indeed, the mere signing of the peace agreements does not constitute a guarantee to prevent the escalation of conflict in some regions. To prevent this, the dynamics of dialogue and consensus evidenced in the negotiations that took place in Havana must be replicated at a local level in the territories that once were dominated by the FARC. Improved security conditions deriving from the ceasefire have shown propitious for the development of extractive activities in territories previously ridden by armed conflict. But while the dynamism of the mining and energy sector provides significant opportunity for economic development, it has coincided with the intensification of socio-environmental conflict in several regions of the country. If the government does not address these rising conflicts between multi-nationals and local populations, what is now fertile ground for peacebuilding could prove to be the beginning of a new form of long-lasting violent conflict. / El gobierno de Colombia y las Fuerzas Armadas Revolucionarias de Colombia (FARC) han suscrito los acuerdos que presagian una era de “paz” para el país. Si bien el fin del enfrentamiento armado trae consigo muchas oportunidades, plantea a su vez muchos retos. La firma de los acuerdos de paz no constituye una garantía para evitar la intensificación del conflicto en algunas regiones. Las dinámicas de diálogo y concertación de las mesas de negociación de La Habana deben replicarse en los territorios que otrora fueron dominados por las FARC si no se quiere incrementar el conflicto, particularmente el socioambiental. El mejoramiento de las condiciones de seguridad que derivan del cese al fuego entre ambos bandos se ha mostrado propicio para el desarrollo de actividades extractivas en territorios donde hasta hace poco estuvieron vedadas. El reciente dinamismo del sector minero energético coincide con el escalamiento del conflicto socioambiental en numerosos territorios del país. Ante esta situación, la promoción del desarrollo por el Estado colombiano constituye un complejo desafío en el contexto de construcción de la paz.

Asian countries are urbanizing at an unprecedented rate, which has led to significant demand for sand. While sand mining fuels infrastructure development, creates livelihoods, and stimulates local economic activity, it also drives a series of environmental and socio-economic consequences which cannot be ignored. These include erosion, the destruction of habitats and loss of biodiversity, the deterioration of traditional livelihoods, forced displacement of communities, and damage to homes and infrastructure. On the one hand, this thesis uses mixed methods to study the multifaceted impacts of sand mining along the Red River in China, near the Vietnamese border. On the other hand, using qualitative methods, it explores how these impacts unfold along the Mekong River in Cambodia, near Phnom Penh. Using a political ecology approach, it identifies the actors involved in sand mining, their motives, and their impacts on the environment and local communities. The extractivism framework is used to describe sand mining activities and practices. In doing so, this thesis contributes to the literature on the understudied sand mining industry and its far-reaching impacts.

The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. / Financial Accounting / M.Com. (Accounting)

Cette recherche apporte une contribution à la problématique de l'évaluation économique et comptable des actifs de réserves et de ressources de l'industrie extractive. Elle vise à répondre à la question suivante: Quelles sont les valeurs économiques des réserves et des ressources qui sont appréhendées par la comptabilité d'entreprise et quelles sont, en cas de choix entre plusieurs types de valeurs, les raisons de ces choix?Elle montre dans sa première partie qu'il n'existe qu'une correspondance partielle entre les valeurs économiques et les valeurs comptables, ce qui privilégie la théorie économique néoclassique. Elle montre dans sa deuxième partie que diverses méthodes comptables cohabitent au sein des six pays étudiés en considération des intérêts des entreprises majors et juniors de cette industrie. La troisième partie de la thèse analyse le processus de normalisation de l'IASB et souligne l'influence du pouvoir des majors et l'influence indirecte exercée par les juniors. Cette thèse s'inscrit dans le prolongement de la recherche en comptabilité critique. / This research contributes to the problem of economic and accounting valuation of the assets reserves and resources in the extractive industry. It aims to answer the following question: What are the economic values of reserves and resources that are recognized by corporate accounting and what are, in cas of a choice between several types of values, the reasons for these choices? It shows in the first part there is only partial matching between economic values and accounting values that favors neoclassical economic theory. It shows, in the second part, that different accounting methods coexist in the six countries studied, taking int consideration the interests of majors and juniors companies in this industry. The third part of the thesis analyzes the IASB's standard-setting process and underlines the influence of the majors power and the indirect influence of the juniors. This thesis is a continuation of research in critical accounting. / Esta investigación aporta una contribución a la problemática de la evaluación económica y contable de los activos reservas y recursos de la industria de extracción. Su objetivo es responder a la siguiente pregunta: ¿Cuáles son los valores económicos de las reservas y los recursos que son reconocidos por la contabilidad de empresas y cuáles son, en el caso de escoger entre varios tipos de valores , las razones de estas decisiones? En la primera parte se demuestra que sólo hay correspondencia parcial entre los valores económicos y los valores de contables, lo que favorece la teoría económica neoclásica. En la segunda parte se demuestra que diversos métodos de contabilidad coexisten en los seis países estudiados tomando en cuenta los intereses de las empresas majors y las empresas juniors de esta industria. La tercera parte de la tesis analiza el proceso de normalización del IASB y subraya la influencia del poder de las grandes multinacionales y la influencia indirecta de los juniors. Esta tesis es una continuación de la investigación en contabilidad crítica.

Enactment of Ghana's Petroleum (Local Content and Local Participation) Regulations, 2013 (L.I. 2204) was intended to regulate the percentage of local products, personnel, financing, and goods and services rendered within Ghana's upstream petroleum industry value chain. Five years after the inception of Ghana's upstream oil and gas industry, a gap is evident between the requirements of L.I. 2204 and professional practice. Drawing on Lewin's change theory, a cross-sectional study was conducted to examine the extent of differences between the prevailing human resource local content and the requirements of L.I. 2204 in Ghana's upstream petroleum industry. The extent to which training acquired by indigenous Ghanaians seeking jobs in Ghana's oil fields affects the prevalent local content in its upstream petroleum industry was also examined. Survey data were collected from 97 management, technical, and other staff in 2 multinational petroleum companies whose oil and gas development plans have been approved by the Petroleum Commission of Ghana. To answer the research questions and test their hypotheses, one-way ANOVA was performed with staff category (management, technical, and other) as the independent variable and prevalent local content as the dependent variable. Results indicated that prevailing local content in Ghana's upstream petroleum industry meets the requirements of L.I. 2204. Further, training acquired by indigenous Ghanaians seeking jobs in Ghana's oil fields affects the prevalent local content in its offshore petroleum industry. Findings may encourage leaders within multinational oil companies and the Petroleum Commission of Ghana to organize educational seminars that equip indigenous Ghanaians with specialized skills for working in Ghana's upstream petroleum industry.

The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied. / Financial Accounting / M.Com. (Accounting)

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-11-18T13:30:48Z No. of bitstreams: 1 Dissert Marcio Carapeto.pdf: 4480984 bytes, checksum: e3f0fb0f00ff4670fb57164024fcccd6 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2018-01-08T13:27:55Z (GMT) No. of bitstreams: 1 Dissert Marcio Carapeto.pdf: 4480984 bytes, checksum: e3f0fb0f00ff4670fb57164024fcccd6 (MD5) / Made available in DSpace on 2018-01-08T13:27:55Z (GMT). No. of bitstreams: 1 Dissert Marcio Carapeto.pdf: 4480984 bytes, checksum: e3f0fb0f00ff4670fb57164024fcccd6 (MD5) Previous issue date: 2017-08-05 / A presente pesquisa, de caráter exploratório, qualitativo e descritivo, surge diante necessidade em jogar luz à crescente preocupação das empresas, em especial as extrativistas, em relação à pressão exercida sobre as suas atividades e operações por parte das comunidades nas localidades onde se instalam. Os impactos e os riscos gerados, inerentes aos seus processos, quando não tratados de forma correta são propulsores de movimentos capazes de gerar prejuízos operacionais, financeiros, patrimoniais, de segurança e reputacionais. Neste sentido as empresas buscam estabelecer orientações corporativas adequadas e um modelo de gestão eficiente para se relacionarem com as comunidades. A temática relacionamento comunitário, enquanto ciência, é muito recente, assim a coleta de dados demandou uma triangulação de métodos que garantissem a validação de seus resultados. Foi realizada uma extensa revisão literária, a partir dos conceitos chave da pesquisa, um estudo de caso aprofundado, com uma empresa extrativista brasileira a partir de análise documental e observação de campo e entrevista com profissionais e especialistas. Destaca-se que as orientações e diretrizes analisadas na empresa estudada se mostram coerentes com a revisão literária realizada, rendendo um rico material técnico e teórico para a escassa literatura existente sobre o tema. Como conclusão do trabalho, ainda, revela-se a importância da prática, da rotina das atividades de relacionamento para o sucesso do processo. Diante da destacada importância do tema o presente estudo apresenta orientações eficientes, a luz da bibliografia científica e técnica existente, para as empresas do segmento e uma nova perspectiva científica para pesquisadores ao confrontar um modelo real e a revisão literária visitada. / This research, exploratory, qualitative and descriptive, arises from the need to understand the growing concern of extractive companies, about the pressure exerted on their activities and operations by the communities in the places where they are installed. The impacts and risks generated, inherent in their processes, when not treated in a right way can start movements capable of generating operational, financial, property, safety and reputational losses. In this sense, companies seek to establish adequate corporate guidelines and an efficient management model to relate to communities. “Community relations”, as a science, is very recent, so the data collection required a triangulation of methods that could guarantee its results. An extensive literary review was carried out, based on the key concepts of the research, and a case study, with a brazilian extractive company based on documentary analysis and field observation and, finally, interviews with professionals and specialists were realized. It should be noted that the guidelines analyzed in the studied company are consistent with the literary review, yielding a rich technical and theoretical material for the scarce existing literature on the subject. As conclusion, it also reveals the importance of practice, from the routine of relationship activities to the success of the process. In view of the importance of the topic, the present study presents efficient guidelines, if compared with the existing scientific and technical bibliography, for the companies of the segment and a new scientific perspective for researchers when confronting a real model and the literary review visited.

It has been 15 years since the United Nations Declaration on the Rights of Indigenous Peoples recognized the Free, Prior and Informed consent Principle, yet it has not been able to function to its fullest potential. This Thesis aims to carry out a Qualitative Comparative Analysis of the following three countries of Australia, Canada, and the United States. With the hypothesis, that the underlying factors behind this failure can be attributed to Settler-Colonialism and Global Capitalism. To carry out this study Theoretical Frameworks based on Settler-Colonial studies and a critique of the Stakeholder theory named Critical Stakeholder Analysis (CSA) will be employed. Using the existing body of research in this area of inquiry as a point of departure, this thesis attributes the failure to implement the Free, Prior, and Informed Consent principle to its fullest potential on asymmetrical power dynamics, settler-colonial structures, and profitability.

Questionnaires translated into Shona / Mineral extraction is one of the key drivers of Africa’s economies and is also one of the largest industries in the world. In many African countries, including Zimbabwe, mining contributes to profound parts of the economy and remain the engine for economic growth. In recent years, and following the continual exploitation of minerals, mining companies have been scrutinized as a major cause of social, environmental, and economic problems faced mainly by communities at the margins. In this regard, mining companies are widely perceived to be prospering at the expense of adjacent communities, who are the primary recipients of the externalities, mainly negative, from mining operations. Due to incongruent stakeholder interests conflicts have erupted given the peculiar case of the extractive industries in Zimbabwe. Having realised the differences among stakeholder interests over minerals, in the extractive industry the study sought to answer this question: how is CCE understood by different stakeholders? And how is CCE measured by the same stakeholders?. The focus of the study is to evaluate the meaning of CCE from multiple stakeholders in the extractive industry in Zimbabwe; and to analyse how CCE is measured by identified stakeholders. In order to satisfy the stated objectives, the study employed mixed research method. This study revealed similarity in understanding of CCE and its usefulness amongst the different stakeholder groups. Of cognitive importance is the realisation by stakeholders on the need for proactive communities and corporate investment into community for effective partnerships. Collaboration, empowerment, inclusion, trust and organisation emerged to be the major facilitators for CCE. The study presents operative CCE according to the obligations and expectations of stakeholders. Having realised that mining industries are particularly susceptible to conflict between stakeholders, the study suggests proactive desire to mitigate these conflicts through CCE in the mining industry. In this respect, community development, peace and stability and strong economy are the major outcomes of effective CCE. The study recommends participation of resource owners in planning, implementing, monitoring and evaluation as well as dividends sharing of mining projects as advocated for by the CCE Model. It is also recommended that the adoption of the CCE Model will ensure a sustainable and harmonious coexistence between the predominantly capitalistic mining concerns and the resource owners and solve part of the current impasse to business and community development. / Business Management / D.B.L.