Several stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax comparative law theories. The thesis also examines the major challenges in Nigeria’s oil and gas industry and identifies viable areas in Canada’s oil and gas tax system which have the potential to address these challenges. Given the peculiarities of oil and gas taxation in each jurisdiction, this thesis suggests that the selected Canadian fiscal and administrative measures may require certain modifications in order to make these measures more suitable for Nigeria’s legal and tax system.

La joint-venture est une technique juridique étroitement liée au secteur amont de l’industrie pétro-gazière internationale. Pratiquement, elle correspond dans ce domaine à des architectures contractuelles très diversifiées basées sur des ingénieries juridiques différentes. Depuis sa création dans l’industrie pétro-gazière américaine, la technique de la joint-venture, par sa grande adaptabilité congénitale, a généré différentes versions servant les relations juridiques entre les acteurs internationaux dans ce domaine. La structure juridique de chacune de ses variantes a une particularité qui lui est propre. Elle est formée selon les stratégies, les objectifs, les besoins, les expériences, les limites techniques et les moyens financiers et managériaux des participants. Dans ce contexte, l’étude sur le rôle de cette technique dans les relations juridiques entre deux principaux acteurs pétro-gaziers dans la seconde moitié du 20ème siècle est très importante. En effet, dès son entrée dans les relations juridiques entre les pays producteurs de pétrole et de gaz naturel et les sociétés pétro-gazières internationales, la technique de « joint-venture participation » est progressivement devenue la stratégie principale du secteur amont de l’industrie pétro-gazière des pays producteurs. En d'autres termes, quel que soit la structure contractuelle principale de l’État-hôte au secteur amont du pétrole et du gaz, lorsque lui, ou l’un de ses membres, participe conjointement,avec une société pétro-gazière internationale, à des projets d’exploration et de développement, le recours à la technique juridique de la joint-venture est indispensable.L’impact de telle participation sur la joint-venture est considérable. La présence d’un participant doté de prérogatives de la puissance publique au sein d’une joint-venture pétrogazière affecte l’équilibre paritaire entre les participants, et en conséquence influence sa structure juridique, son processus de formation et son fonctionnement. / The joint venture is a legal technic closely related to the international upstream oil and gasindustry. Practically, it corresponds to very diversified contractual architectures based ondifferent legal engineering. Since its creation in the USA oil and gas industry, the technic ofjoint venture with its great congenital adaptability has generated various versions assistingthe legal relationship of international players in this field. Legal structure of each of itsvariants has its particularities formed according to the strategies, objectives, needs,experiences, means and technical, financial and managerial limits surrounded participants. Inthis context, the study of the role of this technic in the contractual framework between twooil and gas main players in the second half of the 20th century is very important. Indeed, uponit enters in the legal relationship between oil and gas producers countries and international oiland gas companies, the technic of "participating joint venture" has gradually become a keystrategy of producers countries in their upstream oil and gas sector. In other words,regardless of the principal contractual structure of the host-state in upstream oil and gassector, where it or its dismemberment participates with an international oil and gas companyin exploration and development projects, the use of legal technic of the joint venture isindispensable. The impact of such participation on the joint venture is considerable. Thepresence of a participant with public powers within a petroleum joint venture affect the paritybalance among participants and therefore influence its legal structure, and the process of itsformation and its functioning.

A presente dissertação explorou a aplicação de conceitos jurídicos indeterminados na indústria do petróleo e do gás natural, tecendo um comparativo entre o Brasil e os Estados Unidos da América. Por conceitos jurídicos indeterminados entendem-se aqueles que abarcam uma vasta gama de significados e, portanto, mostram-se úteis na resolução de casos complexos e de pouca previsibilidade. Para melhor compreensão deste tema no contexto da indústria de petróleo e gás, foi apresentado o Regime Regulatório Misto, vigente no Brasil desde 2010. Adicionalmente, o arcabouço regulatório vigente foi abordado, bem como a evolução da indústria de petróleo e gás natural no Brasil desde a criação da agência reguladora setorial, a ANP, em 1997. Em seguida, foram tratadas as características gerais dos contratos para exploração de hidrocarbonetos firmados nos EUA, denominados leases. Foram descritas as agências reguladoras, seus poderes e analisados o julgamento de seus atos pelos respectivos Poderes Judiciários. Foram revistas as características sobre os conceitos jurídicos indeterminados nas doutrinas internacional e nacional: flexibilidade e mutabilidade. A partir desta base analítica, a aplicação dos conceitos jurídicos indeterminados utilizados no Brasil e nos EUA na indústria do petróleo e do gás natural foi comparada. Conclui-se pela necessidade da adoção de conceitos jurídicos indeterminados para a indústria do petróleo e do gás natural em ambos os países. Ademais, constatou-se que a utilização desses termos abertos, tanto na esfera administrativa, quanto na judicial, encontra-se mais madura nos EUA que no Brasil. Por fim, foi proposto o reconhecimento de discricionariedade administrativa conferida pelos conceitos jurídicos indeterminados no Brasil no âmbito das agência reguladoras. Ao final, realizou-se a análise das possíveis formas de revisão destes atos pelo Poder Judiciário, sugerindo-se a adoção de deferência semelhante ao Direito norte-americano, privilegiando-se a análise técnica do órgão regulador e a preservação do mérito administrativo. / The thesis develops the application of indeterminate legal precepts in the oil and gas industry comparing Brazil and the United States of America. Indeterminate legal precepts encompass a wide range of meanings and therefore prove useful in resolving complex cases with little predictability. For better comprehension, the Regulatory Mixed Regime, in effect in Brazil since 2010, is presented. In addition, the current Brazilian regulatory framework is discussed, in light of the development of as the oil and gas industry since 1997, when the National Agency of Petroleum, Natural Gas and Biofuels was established. Following, the general characteristics of the contracts signed for exploration of hydrocarbons in the United States, the leases, are also subject of discussion. Because of the regulatory model adopted in the two countries namely: regulation through independent agencies - the regulatory agencies are addressed, considering their powers and, judicial review of their regulatory acts. International and national doctrines on the indeterminate legal precepts and their main characteristics, flexibility and changeability, are reviewed. Once established the analytical basis, the work focuses on the application of indeterminate legal concepts in the oil and gas industry in a comparative perspective including the Brazilian and American systems. The conclusion emphasizes the necessity of adopting indeterminate legal precepts for the oil and gas industry in both countries. It also notes that the use of open terms, both in administrative as in judicial decisions, is more mature in the United States of America than in Brazil. Finally, proposed for the recognition of administrative discretion conferred by the indeterminate legal concepts in Brazil as part of the regulatory agency power. At the end, we carried out the analysis of possible ways of revising these acts by the judiciary, suggesting the adoption of similar to US law deference, privileging the technical analysis of the regulatory body and the preservation of the administrative merit.

Made available in DSpace on 2015-12-03T18:33:12Z (GMT). No. of bitstreams: 1 Douglas_Schiavoni_Froemming.pdf: 909162 bytes, checksum: f58083bdabbc536634558bada9dca381 (MD5) Previous issue date: 2015-02-10 / The federal decentralization promoted by the Constitution of 1988 raised the Brazilian municipalities to the important role in the dissemination of public policies. Once they are closest to the population, the decisions made at the municipal level are readily perceived by users and citizens. On the other hand, the social demands and the management of the administrative structure need efficient financial management and a constant search for resources. Additionally, the 9.478/97 Act, which amended the mode of distribution of oil revenues, brought to some municipalities, a new frontier of resources available by the distribution of oil royalties. Given this new frontier of resources, one wonders whether there is not relaxation in fiscal effort and an increasing inefficiency in the management of the administrative machinery by the benefited municipalities. The aim of this work is verify if petroleum revenues cause distortions in the way municipalities run their fiscal effort, that is, if the oil royalties contribute to increase inefficiencies in the municipalities involved in their search for the own revenues and their expense management. For this work, we selected 56 municipalities of the State of S??o Paulo which have been received the distribution of oil revenues during the period between the years 2005 to 2012. The efficiency of municipalities was obtained from a non-parametric production frontier model, the Data Envelopment Analysis - DEA, creating a ranking of the S??o Paulo municipalities which received oil royalties. Given the distribution rules of oil royalties imposed by the regulatory framework, the results showed the values distributed to S??o Paulo municipalities have great variability and has been showed relevant only in a few municipalities. There was no significant difference in the tax effort of the municipalities affected by the variable oil royalites. However, several factors related to municipal management indicated that such rents can contribute to increase inefficiencies in the management of municipal administrative machinery / A descentraliza????o federativa, promovida pela Constitui????o Federal de 1988, elevou os Munic??pios brasileiros ao importante papel na dissemina????o das pol??ticas p??blicas. Por estarem mais pr??ximos da popula????o, as decis??es realizadas na esfera municipal s??o prontamente percebidas pelos usu??rios e pelos cidad??os. Por outro lado, as demandas sociais e a administra????o da m??quina administrativa necessitam de uma gest??o financeira eficiente e uma constante busca por recursos. Adicionalmente, a Lei 9.478/97, que alterou o modo de distribui????o das rendas do petr??leo, trouxe, para alguns Munic??pios, uma nova fronteira de recursos, disponibilizada pela distribui????o dos royalties de petr??leo. Diante dessa nova fronteira de recursos, questiona-se se n??o h??, por parte dos Munic??pios beneficiados, um relaxamento no esfor??o fiscal e o aumento da inefici??ncia na gest??o da m??quina administrativa. Neste trabalho objetiva-se verificar se as rendas do petr??leo provocam distor????es na forma como os Munic??pios s??o conduzidos em seu esfor??o fiscal, ou seja, se os royalties de petr??leo contribuem para o aumento das inefici??ncias nos Munic??pios envolvidos em sua busca pelas receitas pr??prias e na sua gest??o de despesas. Para a realiza????o deste trabalho, foram selecionados 56 Munic??pios do Estado de S??o Paulo, contemplados pela distribui????o das rendas do petr??leo durante o per??odo compreendido entre os anos de 2005 a 2012. A efici??ncia dos Munic??pios foi obtida a partir de um modelo de fronteira de produ????o n??o param??trico, a An??lise Envolt??ria de Dados, criando um ranking dos Munic??pios paulistas beneficiados pelos royalties de petr??leo. Os resultados mostraram que, diante das regras de distribui????o dos royalties de petr??leo impostas pelo marco regulat??rio, os valores distribu??dos aos Munic??pios paulistas possuem grande variabilidade e s??o relevantes apenas em poucos Munic??pios. N??o houve diferen??a significativa no esfor??o fiscal dos Munic??pios afetados pela vari??vel royalites de petr??leo. No entanto, diversos fatores ligados ?? gest??o municipal indicaram que tais rendas contribuem para aumentar as inefici??ncias na gest??o da m??quina administrativa municipal

[pt] Essa dissertação apresenta as tecnologias de radiofrequência e geoposicionamento (RFID/GPS) associadas. A questão fundamental para esse estudo seria a implementação de um sistema baseado em RFID que permita o rastreamento de ferramentas especiais e a localização destas em tempo real. Essas ferramentas são usadas no processo para produção “offshore” de óleo e gás. Como se trata de investimento em uma tecnologia inovadora é relevante considerar a análise financeira do negócio e, portanto se recomenda o cálculo do Valor Presente Líquido (VPL) e consequentemente o retorno sobre o investimento (ROI). A análise econômica foi baseada em uma fase de operação onde há postergação do óleo e a inoperância com sonda, cujos custos são parâmetros que expressam valores em moeda mais significativos. Os resultados mostraram que o valor investido é recuperado em 4 anos e são potencializados quando há tendência de elevação no preço do óleo, alta produtividade do campo e redução dos custos decorrente da melhoria de equipamentos ou pelo aumento da demanda desses. Os resultados obtidos permitiram avaliar e comparar não apenas o retorno do investimento, como benefício de impacto, mas também perceber e avaliar os benefícios agregados à cadeia de valor que certamente vinculada a demanda pressionará a evolução de novas tecnologias em função de mudanças e procedimentos. / [en] This dissertation presents the radio frequency technologies and geopositioning (RFID and GPS) associated with it. The fundamental question for this study would be the implementation of a system based on RFID, which would allow the tracking and the location of these special tools in real time. These tools are used in the process for offshore production of oil and gas. As it comes to investment in innovative technology is relevant considering business and financial analysis, so it is recommended the calculation of the net present value (NPV) and therefore the return on investment (ROI). The economic analysis was based on a phase of operation where there is a delay of oil and ineptitude with the drilling rigs, which costs are parameters that express the most significant currency values. The results showed that the amount invested is recovered in 4 years and are enhanced when: there is a tendency to rise in price of oil, the field features high productivity and as there will be an increased demand and improvements in RFID equipment, the investment costs tend to decrease. The results obtained made it possible to evaluate and compare not only the return on investment, as the benefit of impact, but also realize and assess the benefits of value chain aggregates that certainly linked to the demand will put pressure on the evolution of new technologies in the light of changes and procedures.

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.

<p>The goal of this study is to examine the environmental impacts of oil and gas exploration and production (E&P), the roles of legislation, and the environmental management strategies in the petroleum industry with respect to the Niger Delta region of Nigeria. The study seeks to suggest sustainable solutions to the endemic economic, social, and environmental problems associated with oil and gas E&P in the region. The focus is on the environmental control in the upstream (E&P) operations of the oil and gas industry as it affects the Niger Delta region of Nigeria with a view to proffering sustainable solutions.</p><p>The heavily polluting activities and environmental impacts of the upstream oil and gas operations in the Niger Delta have over the years taken a routine dimension and are endemic as a result of inadequate environmental legislations and ineffective enforcements. Sequel to these environmental impacts is militancy, adoption of expatriates, communal conflicts, inter-ethnic conflicts, human right abuses, restiveness and other social vices as the study reveals. These social and environmental impacts of oil and gas activities in this region bring impoverishment, abject poverty, hunger, squalor, birth disease, gene mutation, and death while exposing inhabitants of the region to afflictions and diseases as the study explicitly documents.</p><p>The study also reveals that the persistence rate of unrest, restiveness, militancy and other social vices is as a result of non-dialogue status between the different stakeholders, lack of infrastructural development, lack of basic amenities, high rate of unemployment, poor policy construct, federalized mineral right / resource ownership structure, and the monopolistic nature of Nigeria’s foreign exchange earning in petroleum resources.</p><p>In this dissertation, both proactive and corrective measures to curb the menace of the social, economic and environmental impacts of oil and gas exploration & production operations in Nigeria are presented and discussed with suggestions to sustainable solution and development, better environmental legislation, and better resource policy construct while advocating for good industrial practices in the petroleum industry with emphasis on the Niger Delta region of Nigeria.</p>

The goal of this study is to examine the environmental impacts of oil and gas exploration and production (E&amp;P), the roles of legislation, and the environmental management strategies in the petroleum industry with respect to the Niger Delta region of Nigeria. The study seeks to suggest sustainable solutions to the endemic economic, social, and environmental problems associated with oil and gas E&amp;P in the region. The focus is on the environmental control in the upstream (E&amp;P) operations of the oil and gas industry as it affects the Niger Delta region of Nigeria with a view to proffering sustainable solutions. The heavily polluting activities and environmental impacts of the upstream oil and gas operations in the Niger Delta have over the years taken a routine dimension and are endemic as a result of inadequate environmental legislations and ineffective enforcements. Sequel to these environmental impacts is militancy, adoption of expatriates, communal conflicts, inter-ethnic conflicts, human right abuses, restiveness and other social vices as the study reveals. These social and environmental impacts of oil and gas activities in this region bring impoverishment, abject poverty, hunger, squalor, birth disease, gene mutation, and death while exposing inhabitants of the region to afflictions and diseases as the study explicitly documents. The study also reveals that the persistence rate of unrest, restiveness, militancy and other social vices is as a result of non-dialogue status between the different stakeholders, lack of infrastructural development, lack of basic amenities, high rate of unemployment, poor policy construct, federalized mineral right / resource ownership structure, and the monopolistic nature of Nigeria’s foreign exchange earning in petroleum resources. In this dissertation, both proactive and corrective measures to curb the menace of the social, economic and environmental impacts of oil and gas exploration &amp; production operations in Nigeria are presented and discussed with suggestions to sustainable solution and development, better environmental legislation, and better resource policy construct while advocating for good industrial practices in the petroleum industry with emphasis on the Niger Delta region of Nigeria.

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This thesis provides a comparative analysis of the environmental values present in Ghana’s and Senegal’s coastal regions, and the implications that those have for the surrounding environment. The countries approaches to urban farming, mining and oil and gas extraction, fishing, marine debris and municipal waste management are assessed in order to reach a greater understanding of these environmental issues. In undertaking this thesis, I attempted to draw a correlation between the handling of these issues and how people perceive their environment. Through the comparison of environmental degradation and the level of effort to achieve a more sustainable developmental framework in both countries, I draw examples from successes in Senegal’s coastal management framework to recommend appropriate environmental policy for the Greater Accra Region.