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Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the petroleum value-chain. It is a burgeoning concept applied in the upstream petroleum contracts in the developing petro states. This study was conducted to examine the local content accounting, accountability and governance of the Nigerian Content Development and Monitoring Board (NCDMB) and the five major International Oil Companies (IOCs) operating in Nigeria (Shell, Chevron, ExxonMobil, Total and Agip). The soft and hard accountability of the two principal actors were determined. The work drew on the Chatham House Guidelines for Good Governance in Emerging Oil and Gas Producers (2013) to derive its conceptual and analytical models. The study used the convergent parallel design and a combination of the three accounting paradigms to draw its conclusions. Thematic analysis, descriptive and inferential statistics including the post hoc Kruskal-Wallis and Mann-Whitney tests with Bonferroni Corrected Alpha, and the logistic regression tests were used. The study also applied the mechanistic content analysis methodology on fifty sustainability reports of the selected IOCs in line with the Global Reporting Initiative (GRI) and the International Petroleum Industry Environmental Conservation Association (IPIECA) sustainability reporting guidelines. Disclosure index and paired-samples t-test were used to determine the existence and trends in the IOCs’ local content disclosure practices before and after the enactment of the Nigeria’s local content law. The study found the local content policy to be an accountabilitybased sustainability driver in the Nigerian petroleum sector. Although the NCDMB’s performance was favourable to a large extent, the study found that corruption, fronting, and non-disclosure of the beneficial ownership of some oil firms remained the major challenges of local content in Nigeria. An expectation gap between the Board and the stakeholders on the financial accountability was established. The study found moderate and consistent local content disclosure indices of the periods before and after the Nigeria’s local content law, but higher volumetric disclosure in the period after the law, signifying likely impact of the local content law on the IOC’s voluntary disclosure. It was recommended that the Board should tighten up its regulatory responsibilities and avoid questionable practices. It was also suggested that the Nigerian local content rules should incorporate more incentives such as unringfencing and crossfencing of upstream costs to encourage more investment. The study also suggested that the accounting standard-setting bodies should issue dedicated accounting standards or expand the existing IFRS 8 and IAS 21 to comprehensively address the preparation and presentation of local content information in the annual financial statements.

In line with the principle of local self-governance, Swedish municipalities have a high degree of discretion to manage the goals and execution of public management. However, in recent years, the national influence over local governments has increased, especially the use of targeted government grants. This shows a pattern of ambiguity as the state strive for national equality but the principle of local self-governance allows for local variation in the public welfare. Thus, this study is intended to provide insight into how Swedish municipalities under different conditions perceive and interpret the influence of the national government through economic instruments. In order to explore how the local governments perceive their degree of discretion to manage state grants, this study compares the implementation in four different municipalities of a targeted government grant denominated the “Elderly Care Boost”. By conducting interviews, this study shows that economic incentives make municipalities more susceptible to the national government’s investments and goals, but only if the municipalities view the grant as something supporting their own work. Furthermore, this study shows a paradox or dilemma as the municipalities view the clear instructions for the grant as favourable while, at the same time, these clear instructions also restrict the local government’s discretion. In addition, the study indicates that the municipalities use “framing” and thus attempt to reinterpret the governing of the national parliament as they deem favourable.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2019-01-23T11:49:13Z No. of bitstreams: 1 Josieni Pereira de Barros.pdf: 1175399 bytes, checksum: b1b307c03889b30b3cd67f95cd45fc77 (MD5) / Made available in DSpace on 2019-01-23T11:49:13Z (GMT). No. of bitstreams: 1 Josieni Pereira de Barros.pdf: 1175399 bytes, checksum: b1b307c03889b30b3cd67f95cd45fc77 (MD5) Previous issue date: 2018-09-20 / A presente tese propõe-se a apresentar a tributação ambiental, pautada na extrafiscalidade, como uma fundamental política pública de fomento ao desenvolvimento sustentável, de modo a estimular outros atores não estatais na cooperação para a gestão da sustentabilidade. Pretende-se, com esta abordagem, demonstrar a possibilidade de atuação da política fiscal ambiental e a instituição de ecotributos como uma ação global e local para a implementação de pontuais Objetivos do Desenvolvimento Sustentável (ODS), especialmente os objetivos 11 e 12. Para atingir tal propósito, demonstrou-se a participação dos atores subnacionais como mecanismo da governança ambiental global. A pesquisa analisou o efeito dessa participação na solução de problemas comuns, crescentes na era globalizada e no mundo pós-moderno, onde os conceitos tradicionais do direito internacional são insuficientes para a tratativa dos problemas líquidos que permeiam a atualidade. Verificou-se essa mudança de paradigma pelo viés da tributação ambiental e da cooperação internacional local, estabelecendo a criação de ecotributos como instrumento essencial para fomento da produção, do consumo e das cidades sustentáveis. / The present thesis aims to present environmental taxation, based on extrafiscality, as a fundamental public policy to promote sustainable development, in order to stimulate other non-state actors to cooperate towards sustainable management. This approach sets out to demonstrate the viability of environmental fiscal policy and the creation of greentaxes as global and local action to implement specific Sustainable Development Goals (SDG), especially goals 11 and 12. To this end, this study establishes the participation of subnational actors as a mechanism for global environmental governance. The study examined the effect of this participation in solving common problems, increased in the globalized era and in the postmodern world, where traditional concepts of international law have proved insufficient to deal with liquid problems. This change of paradigm was observed through environmental taxation and local international cooperation, establishing the creation of greentaxes as a fundamental instrument to promote production, consumption and sustainable cities.

La tesis supone un exhaustivo análisis acerca de una realidad hasta ahora desconocida: la participación ciudadana en los procesos de construcción de las Políticas Sociales locales de la Región a través de los Consejos e Institutos Municipales de Servicios Sociales. Analiza la realidad de la participación en la vida pública local social desde una posición crítica, pero también optimista respecto a las innumerables posibilidades y mecanismos participativos que se pueden implantar en los Servicios Sociales municipales.Los resultados ofrecen un conocimiento real y actual sobre la situación de la participación ciudadana en los Servicios Sociales en el ámbito geográfico de la Región de Murcia, contrastando y comparando sus resultados con realidades y tendencias observadas en otros estudios y experiencias de ámbito nacional e internacional / This thesis means an exhaustive analysis about a reality unknown up to now: The citizen participation in the construction process of local Social Policy, through the Local Commitees and Institutes. It analyses the reality of participation in the local social public life from a critical position, but also from and optimistic one, with regard to the countless posibilities and parcipative mechanismes that we could introduce. The results offer a real and current knowledge about the situation of citizen participation in Social Services in the geographique Murcia Region, constracting and comparing their results with realities and trends observed in others estudies and experiencies in a national and international frame.