1. On September 14, 2011 a 500-page report was published by the Bureau of Administration, Management and Protection of ocean energy (BOEMRE) and the U.S. Coast Guard. The findings, announced in this report are inconclusive. A total of 35 reasons were found which led to an explosion, fire and oil spill. BP is considered to be partially responsible. It was also found fault that the actions of companies Transocean Ltd. (the owner of the platform) and Halliburton (contractor, conducted the deepwater cementing wells) were partially behind this. The main reason is aspiration of BP to reduce the cost to develop the well. For the sake of reducing the costs, BP neglected safety regulations. The reasons were: lack of information, well construction failure, inadequate cementing, changes in the project. The solution of BP by reducing the cost and duration of the work, led them to neglect the possibility of unforeseen circumstances. These are the reasons that caused the break in the well Macondo. The only person whose name is announced in the report is an engineer of BP, Heyfl Mark, who has decided not to conduct an analysis that determines the quality of cementing, and refused to investigate the anomalies detected as a result of another important analysis (Bamberg, 1994).