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By Oscar Becerra, Cristhian Tomaduz, Lucas Nunes

Glencore, in collaboration with Cascadia Scientific, conducted a study to improve the haul roads at the Antapaccay mining operation. The study utilized Cascadia's SmartRView platform for data collection, complemented by precise instrumentation installed on both Komatsu and Caterpillar haul trucks Antapaccay worked closely with Cascadia's Data Scientists,employing various statistical methods to analyze the data and identify potential enhancements to the haul road design. The study utilized Cascadia Scientific's heat mapping tool to identify road segments with high fuel intensity . As a result, four main road segments were identified for improvement.

Sep 29, 2023

By R. L. Grayson

Using powerful database management software, nested-field analysis and microanalysis of narratives have been made of West Virginia accident data, resulting in a new approach for targeting and prioritizing safety interventions by county, mine size, specific mine, job title, type injury, etc. and combinations of these parameters. The analyses have been useful in focusing training and discussion sessions on specific work problems, trends, conditions, and situations for targeted groups of miners. Application of the technique will be presented in this paper, along with comparisons of various mine performance measures.

Jan 1, 1997

By J. M. Dean, R. L. Grayson, R. C. Althouse, M. J. Klishis, G. L. Winn

Using powerful database management software, nested-field analysis and microanalysis of narratives have been made of West Virginia accident data, resulting in a new approach for targeting and prioritizing safety interventions by county, mine size, specific mine, job title, type injury, etc. and combinations of these parameters. The analyses have been useful in focusing training and discussion sessions on specific work problems, trends, conditions, and situations for targeted groups of miners. Application of the technique will be presented in this paper, along with comparisons of various mine performance measures.

Feb 24, 1997

By A Simmons, J Chan, A Li, Q Gu, D M. Brett

The paper presents an example of field density achievements using thin layer deposition and solar drying and compares this with compaction data from laboratory testing and field trials of mechanical densification processes.

Jul 1, 2021

By J. W. Furness

Before attempting any discussion of the importance of tariff enactments as applied to exhaustible resources, certain basic factors should be emphasized. First, it must be remembered that minerals differ from organic substances in that they are irreplaceable, and when once taken from the earth's crust enter into uses which ultimately dissipate them, so . that they cannot be recovered for future use. A second factor entering into the problem is the unequal distribution of the mineral deposits of the world. No industrial nation has within its political confines a sufficient quantity of all the minerals necessary for the maintenance and advancement of present civilization; hence international exchange of these commodities is inevitable. As minerals are essential to modern industry, the supply available to any given nation constitutes a factor which limits its ambition to advance industrially. A nation which has this ambition endeavors to secure not only a supply of minerals sufficient for its current needs, but also sources which will assure it expansion. Should mineral raw materials be withheld from such a nation by enactment, it seems inevitable that every effort will be made to obtain them, and that, should the nation deem itself sufficiently powerful, its ultimate recourse will be force. Thus the importance of tariff enactments, not only from the standpoint of industrial prosperity but from the standpoint of international peace, can be appreciated.

Jan 1, 1932

By J. B. Dyess

TARNISH films on some of the common metals (particularly on copper and silver) have been of much scientific and commercial concern for a long time, but before the development of the electrical method1 of measuring film thicknesses there was no satisfactory quantitative approach by which to study the separate parts of these complex films. This method has been adapted to the measurement of duplex (cuprous-cupric) oxide films on copper .2 In the present work it has been used to measure tarnish films on copper when they were mixtures of cuprous oxide and cuprous sulphide, and also when they contained cuprous oxide, cupric oxide and cuprous sulphide, each component part being measured at a different potential value. Oxide-coated copper specimens, prepared by heating copper in air at chosen temperatures for given periods, were exposed to moist hydrogen. sulphide in air to form the various oxide-sulphide films studied. The comparative resistances afforded by (1) different thicknesses of oxide films, and also (2) equal thicknesses of oxide and sulphide films, against severe attacks of hydrogen sulphide were measured. The electrical method requires that the time be observed for the cathodic reduction of each part of the film substance, and these respective time values multiplied by the constant current give the corresponding quantities of electricity expended. Then each millicoulomb per square centimeter represents a film thickness of T= MX10 8 2D X 96,494 X 103 (a) where M is weight of oxide (or sulphide) giving one gram-atom of oxygen (or sulphur) for cathodic reduction, D is density of the oxide (or sulphide) and t is the thickness in Angström units per millicoulomb per square centimeter. The value of t for cuprous sulphide (cubical) is 14.27, and is obtained by substituting 5.78 for D and 159.20 for M in equation a. Previous values2 of t for cuprous and cupric oxides (12.36 and 6.39, respectively) were used in the present work.

Jan 1, 1939

By Joseph P. Sobanski, Michael P. Bruen

The North Branch tunnel segment of the Tunnel and Reservoir Plan Mainstream System consists of 14,075 m (45,885 ft) of 9.2 m (30.2 ft) finished diameter and985 m (3,232 ft) of 2.5 m (8.25 ft) finished diameter concrete lined rock tunnels. The TBM mining and concrete lining methods used in completing this $166million project differed from “typical” TARP construction methods in that a two-stage concrete lining was placed and the lining was initially placed concurrently with TBM mining as a two pass system in the same tunnel segment. For the main tunnel (9.85 m diameter), TBM mining averaged 24 m/day (79 ft/day), excluding downtime associated with two main bearing changes, and the concrete lining placement, averaged 117 m/day (380 ft/day) and 53 m/day (174 ft/day) for the invert and arch segments, respectively.

Jan 1, 1999

By William A. Macaitis, Frank E. Dalton, Leo R. DiVita

The Metropolitan Water Reclamation District of Greater Chicago's Tunnel and Reservoir Plan (TARP) is a multi-purpose urban public works project with a total cost of $3.7 billion. Currently 51 miles of TARP tunnels are completed and operational and 34 miles are under construction. The excavated TARP tunnels have been constructed in rock utilizing 29 tunnel boring machines, ranging in size from 6.5 to 35.3 feet in diameter.

Jan 1, 1993

By Robert Rautenberg, Paul McDermott

This paper will discuss the construction of 15.9 km (9.88 mi) of tunnels on a project in Chicago, Illinois. The tunnels were driven utilizing two rock and four soft ground TBMs ranging in sizes from 7.39 m (24.25 ft) in rock down to 1.95 m (77 in) in soft ground. In addition to the mining, there are 63 upper level structures and 16 dropshafts averaging 61.5 m (202 ft) deep included on this project. Many diverse mining, excavation, support and lining techniques were employed on this project.

Jan 1, 1997

By Bob Rautenberg, Luminita Calin

The Tunnel and Reservoir Plan (TARP), commonly known as the Deep Tunnel Project, was developed by the Metropolitan Water Reclamation District of Greater Chicago as a two-phase solution to the problem of waterway pollution and basement flooding due to sewer system backups created by the combined sewer overflows. With only one contract left before completion of the Phase I tunnels—the 12.4 km(7.7 mi.) long Little Calumet leg—the pollution control phase of the 175.7 km(109.2 mi.) long system will be 93% complete, once the Torrence Avenue tunnel project comes to an end. This paper describes the Torrence Avenue tunnel project, currently under construction by the joint venture of Kenny (Sponsor) / Kiewit / Shea. Mining of the10.4 km (34,151 feet) long and 8.3 m (27'-4") diameter mainline tunnel was completed in a record thirty-one-weeks period and the concrete lining is nearing completion. Details on the complete muck handling system, numerous mining and concrete lining records will be given.

Jan 1, 2001

Whilst the wider community is both a large consumer of mineral products and relies on mineral exports for much of the wealth which sustains it, the community generally has a poor perception of the minerals industry.   The role of professionals and The AusIMM in the "New Economy" minerals industry is reviewed. The new structure of The Institute is vital as we move forward in times of globalisation, rationalism, increasing litigation, criminalisation of risk and increased focus on corporate governance. This address looks forward to ways The AusIMM and professionals of the future are positioning themselves for these and other challenges.

Jan 1, 2001

The region we call the West Coast is acknowledged as one of the richest and most diverse mineral provinces in the world. It's the most rugged part of Tasmania and our island is one of the most rugged parts of Australia, so that speaks for itself. A hostile land of razorback mountains, deep ravines, dangerous rivers, almost impenetrable rainforests and a climate that can change from mild to freezing in a matter of hours.

Jan 1, 1993

By R. D. Brown

"Concerns over possible additional involvement of governments in Canada's mining industry and its adverse effects on the industry 's growth were a frequent topic of conversation at the recent Annual General Meeting of the CIM.Still painfully fresh in the minds of industry leaders are the disastrous results of the federal/provincial scramble over resource revenues which followed the relatively high metal prices witnessed in 1973/1974. At current metal prices, it is not surprising, then, that a nagging fear persists that these governments may once again restructure tax and other rules to the detriment of the industry and the country.This month, Tax Notes recalls some of the progress which the industry and governments have made in 1979 in the taxation of the resource sector, and urges that higher metal prices be viewed in light of the costly exploration, development and production efforts which will be required for the industry to continue to play its important role in our economy.IntroductionAt the Annual General Meeting of The Canadian Institute of Mining and Metallurgy, held in April, 1980, it was abundantly clear that there is widespread concern in Canada's mining industry that this country's tax regime may once again be blasted by ill winds of change.A stable and more favourable tax climate, as well as higher metal prices and profits, made 1979 almost a golden year for Canadian mining. However, from the tax viewpoint at least, there are some spots on the silver lining as apprehensions grow that the well-heralded battle between federal and provincial governments over oil and gas may spread to the mining sector, with serious damage to the industry and its newfound federal-provincial cooperation."

Jan 1, 1980

By K. Thambi

Environmental rehabilitation has increasingly become a central concern in the regulatory and fiscal landscape governing South African mining operations. A key issue within this domain is the extent to which mining entities may claim tax deductions for expenditures incurred in fulfilling their environmental rehabilitation obligations. The Supreme Court of Appeal's decision in Sishen Iron Ore Company (Pty) Ltd v Commissioner for the South African Revenue Service [2025] ZASCA 16 addresses pivotal questions regarding the tax treatment of such expenditures. The judgment offers authoritative clarification on the interpretation of the Income Tax Act 58 of 1962—specifically sections 11(a), 11(c), and 36(11)(e)—as they pertain to mining activities and the environmental responsibilities imposed under the Mineral and Petroleum Resources Development Act 28 of 2002. This commentary critically examines the multifaceted implications of the Sishen ruling, highlighting the intersection of statutory interpretation, operational realities, and environmental accountability within South Africa’s mining sector.

May 8, 2026

By John J. McCabe

INTRODUCTION Over the years, Congress has written into the Internal Revenue Code various provisions aimed at lessening at least one financial burden faced by taxpayers in the mining industry - the federal income tax burden. These provisions include the election to deduct exploration expenses, the election to defer deduction of development expenses, and the percentage depletion deduction. Careful tax planning from the very beginning of a mining venture is essential in taking maximum advantage of these tax benefits. A major decision to be made is the choice of organizational structure. (For a more detailed discussion of this subject, see McCabe, John J., "Developing Structures for Investments in Mineral Property," New York University Institute on Federal Taxation, 42 NYU 24, 1984). One such structure is the use of multiple corporations, with mining activities conducted by one corporation and nonmining activities, such as manufacturing, financing and administration, conducted by the other corporation. This technique, which will be discussed in detail below, can be particularly advantageous in delaying recapture of previously deducted exploration expenses and in maximizing depletion deductions. TAX BENEFITS IN MINING Exploration Subject to certain restrictions discussed below, exploration expenditures (i.e., expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral, and paid or incurred before the beginning of the development state of the mine are deductible at the election of the taxpayer (Section 617(a)).* Were it not for this option, exploration expenditures would be required to be capitalized and recovered through depletion, after production begins. Exploration of a mineral deposit can be very costly and may not result in commercial production for some time. If the taxpayer has income to he offset by the deductions, a mining venture can usually be structured in such a way as to allow the offset of mining losses against the other income. With today's high interest rates, this election can be quite valuable in present value terms. Corporate and noncorporate taxpayers are subject to different restrictions on this tax benefit. Corporations may elect to deduct only 85 percent of eligible exploration expenditures (Section 291(b)). (The Tax Reform Act of 1984 reduced this to 80 percent effective for expenditures after December 31, 1984, in taxable years ending after such date). The remaining 15 percent (20 percent after December 31, 1984) is capitalized and recovered at the same rate as five-year ACRS property (Section 291(b)). Individual taxpayers are not subject to this 85 percent rule; however, any amount deducted in excess of ten-year straightline amortization is a tax preference item for individuals (Section 57(a)(5)). Individuals may avoid the tax preference by electing to capitalize exploration expenditures and amortize them over ten years (Section 58(i)). In order to prevent the taxpayer from, in effect, converting ordinary income into capital gain by selling property that has given rise to exploration expense deductions, the Code requires recapture of such deductions upon the occurrence of certain events (Section 617): 1. Upon disposition of the property, adjusted exploration expenditures are recaptured to the extent of gain realized on the disposition (Section 617(d)). 2. If the property is leased, the lessor is disallowed any depletion deduction until his adjusted exploration expenditures have been recaptured in the form of foregone depletion deductions (Section 617(c)).

Jan 1, 1985

By Johne Jesus Mol Peixoto

No reator RH, a otimização do fluxo recirculatório de aço entre a câmara de vácuo e a panela é a chave para promover as reações de refino. Neste trabalho, foram utilizados água e solução de cloreto de zinco (ZnCl2) como fluido similar ao aço para investigar a taxa de circulação no modelo a frio de um reator RH em escala 1:7,5. A taxa de circulação foi determinada utilizando o método de pontes de Strain Gages. A técnica PIV foi utilizada de modo a calibrar e validar os resultados. O aumento da vazão de gás de 30l/min para 120l/min resultou na elevação da taxa de circulação para ambos os fluidos. Cálculos preliminares demonstraram que há grande diferença nas condições de arraste de escória entre os sistemas água/óleo e ZnCl2/óleo.

Aug 17, 2017

By Robert B. Parsons

"This article addresses the relationship between mine evaluation, the tax system, and economic risk. It is based on a paper presented by the author at recent seminars in Moscow and Tashkent on the subject of mine evaluation.IntroductionTaxation can have a strong influence on the feasibility of a mining project. For the most part, because metal prices are determined on a global basis, the mining concern is not able to pass on to its customers any portion of taxes which the concern has to pay. Taxes are a direct charge against the project. The purpose of the article is to highlight the various ways whereby different taxes can affect the financial viability of a mining operation.The first part of the paper identifies different forms of taxation, and the second part of the paper addresses the different forms of taxation in terms of risk analysis and impacts on the mining project. Finally, the third part of the paper makes brief mention of using the taxation system to provide incentives with respect to investment in mining activities."

Jan 1, 1993

The Government signalled its intention in the Economic Statement on 17 December 1987 to improve the fairness of the taxation system and to facilitate the process of economic adjustment by: removing tax concessions that benefit some taxpayers at the expense of other taxpayers,ensuring that those who can afford it shoulder their fair share of the tax burden,securing a revenue base which will provide sufficient resources to maintain effective social services,reducing artificial protection and concessions that discriminate against some sectors, and encouraging confidence through an economic environment with a medium-term orientation. The Government has clearly stated to all sectors that tax preferences will be phased out and businesses need to look inwardly to their investment policies if they are to survive in an open economy. This paper will address the effect of these Government objectives on the taxation structure for all forms of mineral exploration in New Zealand. The present tax structure will firstly be analysed, in particular setting out the tax advantages available to the industry. The effect of changes to the tax system within the recent past which relate to mineral exploration will then be examined. Finally the paper will address the question of possible future changes, particularly in the light of Government's intention to move towards a tax system which does not provide an advantage for any one sector of the economy.

Jan 1, 1988

By E. D. Fox

Introduction The financial statement of the hypothetical Gold Mining Company, which forms the background of this survey, was designed for the Institute with the express abject of having it assessed in respect to Profits by the several taxing bodies representing the Federal and Provincial Governments, which comprise the Dominion of Canada. On the completion of the figures, copies were sent to the several Ministers of Mines, accompanied by a request that they be submitted to their taxing authorities and assessed accordingly. The response, while it was not general, was very favourable, and at all times we were treated with the utmost courtesy and patience, and what has been set forth in the compilation bears the authentication of the various government officials who are immediately concerned with taxation. The data itself constitutes a fairly comprehensive digest of taxation as it directly applies to gold mining profits in Canada. The Hypothetical Balance-Sheet (See Exhibit A) In the balance-sheet schedules 1 and 2 (Exhibit A), income is divided between taxable and non-taxable classifications, and here it should be noted that the division contemplates only the assessment for Dominion income tax. The same applies to the factors of exchange and depletion. Therefore, in making comparisons, it is to be borne in mind that the set-up for assessment to the Provinces, that is, Manitoba and Alberta, will stand as if the gross non-operating income is taxable, with the reservations as shown in the notes below the schedules.

Jan 1, 1934

Consents Required for Overseas Persons Overseas Investment Regulations 1974 Foreign investment proposals must be reviewed by the Overseas Investment Commission to ensure that these are in accord with national interests. Consent must be obtained from the Commission for: 1. New investment proposals which include: a. An overseas person acquiring 25 per cent or more of any class of share in a company. b. A New Zealand company issuing shares to an overseas person where this will result in that person owning 25 per cent or more of the company. c. An overseas person acquiring business assets for consideration in excess of $100 000. d. An overseas person commencing business in New Zealand. 2. Borrowing in New Zealand: An overseas person must obtain consent to raise funds in excess of $300 000 in New Zealand. 3. Borrowing Overseas: New Zealand incorporated companies must obtain consent to borrow overseas. Current policy is borrowing will be approved where the loan is for a specified fixed term of one year or more.

Jan 1, 1982