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Both here and in Australia, the unique commercial and tax features of joint venture are finding favour in forestry, fishing, technology and infrastructure projects. For New Zealand mining companies, joint ventures provide a means of access to foreign know how and investment funds, while retaining their corporate independence and their hard-earned tax losses.   This paper discusses some of the practical income tax and GST considerations where a joint venture structure is contemplated. The first part of the paper considers income tax, and in particular how joint ventures enable companies to access and carry forward tax losses. It explains why a joint venture may be advantageous relative to a jointly owned company.   The second part of the paper concerns GST and the focus is on two aspects: 1.   Joint ventures may be registered for GST. In some instances they have no choice and are required to do so. Where a joint venture is registered in respect of a taxable activity, the members are not permitted to register in respect of the same activity. This may be problem where the member has incurred its own expenses and the member wishes to register in its own right to claim back the GST on those expenses. This paper explores the issue and possible solutions. 2.   It is not uncommon to see joint ventures claiming GST on the costs of production, and the production being sold (and GST is being charged) by the members. In this paper we consider whether these arrangements have a tax risk, and what can be done to make them technically sound.

Jan 1, 2005

By M. R. Geer, H. F. Yancey

"INTRODUCTION With the advent of war in 1941, military operations in Alaska were enlarged on such a scale that the demand for coal in the Territory more than doubled. Coal was needed urgently for heating forts and other military establishments, for use on large construction projects, and for handling the greatly increased volume of traffic on the Alaska Railroad. -The additional tonnage required, estimated at perhaps 250,000 tons per year, probably could have been supplied by the United States, but shipping space between Pacific Coast ports and Alaska was already overburdened with military supplies and construction materials. Moreover, although of only secondary importance in wartime, the cost of coal shipped into the Territory is reported to have been as high as $40 per ton. The alternative to importing coal was, of course, to increase the Production of the Alaska mines.Production of coal in Alaska reached, 350,000 tons in 1944, or more than double the prewar' output. The responsibility for increasing coal production was assumed largely by the Army, A Coal Commission attached to the Alaska Department arranged financial assistance for some mining operations, aided the operators in producing equipment for mechanization, and provided most of the labor necessary to operate the mines. The Bureau of Mines contributed to the program in several ways. First, exploration by the Bureau in the Moose Creek district revealed a substantial tonnage of coal of better grade than any currently mined in the Territory, 4/ and drilling in the Broad Pass district, where a mine to supply coal for the army had been started, revealed that the reserves were far less than had been supposed; this operation was abandoned. Second, coal-preparation practices were studied, and recommendations for improvements made, at two of the operating mines at which the quality of the coal makes preparation a factor of vital importance. Some of the information obtained in these studies forms the basis for the present report."

Jan 1, 1946

By B. M. O'Harra

Zinc smelting is frequently termed a ba.ckward art. The term is hardly true, for great progress has been made in recent years in the design and in the thermal efficiency of the retort furnace, in the quality of retorts, in the recovery of zinc, and in the ability to treat more impure and complex ores. The fact remains, however, that the peculiar physical and chemical properties of zinc have delayed such immense advances-large smelting units, high recovery, lowunit costs, and ability to treat low-grade ores-as have been made in the metallurgy of lead and copper. In current retort-smelting practice, the ores, if carbonates, are calcined to remove carbon dioxide; or, if sulphides, are roasted to remove sulphur. The sulphur must be eliminated as completely as possible, usually to less than 1 per cent. This means that the roast must be continued for a long time at a high temperature, with resulting high cost and small capacity per furnace. The roasted ore is mixed with about 50 per cent of its weight of reducer, which may be fine coke, anthracite, or nonbituminous coal. This mixture is charged into horizontal fire-clay retorts. The retorts used in this country are about 8 inches in internal diameter by 4 feet in length and hold 50 or 60 pou~ds of ore. The diameter of the retort is limited by the tirrie required for the heat to penetrate to the center of the charge; the length by the strength of the retort, which at the high temperature employed can not support the weight of the charge if the span is more than about 50 inches. The retorts are heated externally by coal, natural gas, qr ·producer gas to a temperature of 1,200° C. or more. The zinc oxide is reduced to zinc, which is volatile at this temperature, and passes into a conical fire-clay condenser. attached to one end of the retort, where it conde_nses to liquid zinc and is removed. Twenty-four hours are required for distillation, and because of the low heat conductivity of the retort walls 11.nd of the ore charge itself, the heat efficiency even of the most modern regenerative furnacei;; is only about 12 per cent. The retorts have a short life, 30 to 6Q days, at the high temperature required-; zinc losses are heavy, usually 10 per cent or more; and the proportion of impurities in the retort charge must be carefully controlled to prevent the rapid corrosion of retorts. For these reasons, much work has been done in an e:ff ort to, find cheaper and more efficient methods o.f recovering zinc from its ores. Various methods have been proposed for smelting in the blast furnace. Some of these contemplated the production of zinc vapor and its condensation to liquid; others attempted to produce liquid zinc directly by smelting under pressure. It is now realized that fundamental difficulties render these proposals impracticable. The electric furnace for smelting offers obvious advantages in the way of the efficient utilization of energy, large units, easy attainment of high temperatures, and the possibility of treating complex ores. E. H. and A. H. Cowles first suggested a design for an electric furnace for the reduction of zinc ores and patented their process in 1885. Their attention was soon directed to other uses for their furnace and nothing further of importance was done in the electric smelting of zinc until about 1900. Several investigators then started work upon various processes and had more or less success. The chief difficulty they encountered was the impossibility of obtaining more, than a small amount of the zinc as liquid metal because most of the zinc vapor condensed as blue powder. Interest in the electrothermic metallurgy of zinc increased, many patents on processes and furnace design were taken out, and the literature on the subject grew, until in 1914 and 1915 the problem seemed to be approaching solution. About this time the hydrometallurgy of zinc, the development of which had been lagging somewhat behind that of the electrothermic metallurgy, sprang into the limelight and a commercial process was soon perfected. This rapid development, perhaps aided by the war premium on the high-grade spelter produced by electrolytic deposition, distracted attention from electric smelting to some extent, though progress continued. With the perfection and standardization of the electrolytic process has come a better realization of its limitations, especially the necessity for large-scale operation ·and the difficulty of obtaining high extraction. Because of these limitations the electrothermic metallurgy of zinc still has a field of its own and in fac-t promises to become a strong competitor of both hydrometallurgy and retort smelting except under conditions highly favorable to the latter methods. Because of the imperfections of the retort and electrolytic processes and the promise that the electric furnace offers in overcoming these imperfections, the. United States Bureau of Mines, in cooperation with the Missouri School of Mines and Metallurgy, has undertaken a study of the electrothermic metallurgy of zinc.

Jan 1, 1923

By Ian R. Firth

For the majority of open pit precious metal mines in the western United States, grade control practices have evolved as a direct result of the variable geology of the ore body and the lack of a clear visual or geologic distinction between ore and waste material. These practices often include the extensive use of buffer or choke blasting, in an attempt to minimize lateral movement of the muckpile. The Mackay School of Mines is conducting ongoing research, which aims to develop a practical method of measuring the movement of discrete “targets” placed within the body of the blast. The movement experienced by these targets can then be used to interpolate the movement of the blast as a whole. Typically, the boundaries between different material types are known as digging limits or polygons and are marked using colored flagging on the muckpile. If material movement can be measured using targets placed in the blast, these digging limits can be altered to reflect the blast-induced rock movement, reducing dilution and improving value recovery.

Jan 1, 2002

The Geological Resource Map of New Zealand (GERM) is a computerised inventory of aggregate, mineral, coal, petroleum and thermal water occurrences, containing summary information on location, production, geology, and geochemistry. The types of occurrences include quarries, mines, gold dredges, wells, outcrops, seeps, springs, and fields. The file contains entries for about 10,300 sites and is used to produce tables of data and maps at any scale, for single or multiple commodities. The published format is the New Zealand 'Geological Survey map series Geological Resource Map of New Zealand 1:250 000'. Seventeen of the 27 map sheets covering New Zealand were published by August 1991, with three more close to publication.

Jan 1, 1991

Newmont Gold's methods for deposit modeling vary, depending on geology, mining and processing methods, economic feasibility and availability of historical information. It is argued that successful modeling requires understanding these factors, knowing the strengths and weaknesses of the various modeling techniques and being flexible in selecting the appropriate methods. Newmont is one of the world's largest gold mining companies, with operations in the United States, Peru, Mexico, Indonesia and Uzbekistan. And it is active in exploration worldwide. At the end of 1996, Newmont declared a total reserve of 1.15 equity kt (37.1 million equity oz) of gold and 2.17 equity Mt (2.39 million st) of copper. The gold deposits managed by Newmont totaled 752 Mt (829 million st) of ore containing 1.28 kt (41.3 million oz) of gold averaging 1.71 g/t (0.05 oz/st). In addition, Newmont is developing a porphyry copper-gold deposit that totals 9.1 Gt (1 billion st) of ore containing 380 t (12.1 million oz) of gold and 4.82 Mt (5.32 million st) of copper. (In May 1997, Newmont Gold Co. merged with Santa Fe Pacific Gold Corp., thus increasing Newmont's reserves to 1.72 kt or 55.2 million oz of gold and 2.17 Mt or 2.39 million st of copper.)

Jan 1, 1998

By A. C. Fieldner

This report is the fourth of a series of annual summaries of research and technologic work on coal by the Technologic Branch of the Bureau of Mines. The coal research program of the Bureau has been broadened and made more flexible to adapt it to changing conditions and needs of the coal industry, and as a result information as to the properties and composition of coal has been increased and new and improved practices in mining, preparation, and utilization of coal have been devised. The present

Jan 1, 1940

By Justin Carl, Aliuddin Mohammad, Gordon Evans, Steven Bealby, Carlton Ray

"The District of Columbia Water and Sewer Authority (DC Water) is implementing the $2.2-billion DC Clean Rivers Project (DCCR) to control combined sewer overflows (CSO) to the Anacostia and Potomac rivers and Rock Creek, and to provide flood relief to the Bloomingdale and LeDroit Park neighborhoods in the District of Columbia. The long-term control plan complies with the requirements of a Federal Consent Decree entered into by DC Water, the District of Columbia and the United States, as represented by the U.S. Environmental Protection Agency and the Department of Justice. The Northeast Boundary Tunnel, a design-build project, will store combined sewage and deliver it to a system of downstream tunnels and ultimately to the Blue Plains Advanced Wastewater Treatment Plant (Blue Plains), where it will be treated. In addition, the Northeast Boundary Tunnel (NEBT) is a major project associated with the mayor’s task force to alleviate extreme flood events in Bloomingdale and LeDroit Park. The Northeast Boundary Tunnel Utility Relocations (NEBTUR) design-bid-build (DBB) project is an accelerated component of the Anacostia River System, as shown in Fig. 1. During dry weather conditions, the entirety of the sewage in the combined system is conveyed to Blue Plains.During storm events, when sewer pipe capacity is exceeded, the flow, which is a mixture of sewage and stormwater runoff, overflows into receiving waters through outfalls. There are a total of 47 active CSO outfalls along district waterways.The influx of storm runoff into the combined sewer has an additional impact on the communities of Bloomingdale and LeDroit Park. The sewer system is outdated and undersized. In these neighborhoods, when the capacity of the sewer is exceeded, localized flooding occurs and backups into adjacent residences are prevalent. In any given year, there is a 50-percent chance that flooding will occur in these neighborhoods."

Jan 9, 2017

By Michael Wieland

For shooting rock properly, some relatively fixed quantity of rock work is required from the total charge mass, while keeping the overall toxic fumes to a minimum. The overall fumes weighted for the toxicity of different species and taken per unit charge mass, ??, are represented by a relative fume toxicity (RFT) formula. The worst two contributions are often carbon monoxide {CO} and total nitrogen oxides {NOX}, so the traditional Russian formula RFT-R formula suffices, though a generalized form RFT-G with more terms is worth checking. Using the work-principle model from thermodynamics, the rock work per unit charge mass, ??, is found from the reduction in internal energy for the reaction zone. This resolution technique for rock-work invokes the usual assumption that the quick irreversible process occurs without notable heat transfer to the rock (adiabatic); rock-work is not resolved, when this restriction is untenable. The ratio of ?? to ?? yields the weighted toxic fumes divided by the rock work or the readjusted fume toxicity ??, where ?? = ??/??. For convenience, graphical trends of ??, ?? and ?? were normalized using reference results for a stoichiometric (ANFO) mixture of ammonium nitrate (AN) and fuel oil (FO) shot under nominal rock confinement, noted later.

Jan 1, 2006

By N. A. C. Smith

This report on the physical and chemical properties of typical crude oils of southern Louisiana and southern Texas is the seventh in a series of preliminary chapters of a bulletin covering the producing districts of the United States. Preceding reports* may be obtained from the Bureau of Mines on request. The details of the methods used in this survey in collecting samples and making laboratory tests have been discussed in the first three papers. A method of summarizing and interpreting the laboratory data has also been given, but most of the crudes included in the present report differ so radically from those previously reported, that it has been found advantageous to adopt a somewhat different method in making summaries. This method is described in detail later. If any errors or omissions are noted by readers, it is hoped that these will be brought to the attention of the Bureau of Mines, for correction before the appearance of the final bulletin.

Jan 1, 1922

By Joel N. Van Sant

THIS REPORT describes the occurrence, mining, and use of refractory clay in Colorado within Region III of the Federal Bureau of Mines, which includes the States of North arid South Dakota, Nebraska, Wyoming, Colorado, Utah, New Mexico, and Arizona. Field work by the Bureau of Mines, United States Department of the Interior, included examination of active and abandoned refractory-clay mines as well as a reconnaissance survey and sampling of numerous clay-bearing formations exposed in Colorado. Information from the survey and the sampling will help guide private industry in its search for virgin sources of refractory clay. Library research of published and unpublished reports from various Federal, State, and private sources was conducted during the early phase of the investigation. Most of the refractory clay mined in the Denver-Golden district of Colorado is not used for refractory purposes but is blended with other clays in the manufacture of structural clay products. The predominantly flint-clay de-posits in the Pueblo and Fremont County districts are mined and utilized chiefly in fabricating refractory products.

Jan 1, 1959

By B. DANIEL MARJAVAARA, I. A. SOFIA LARSSON, ANNA-LENA LJUNG

One way to upgrade iron ore is to process it into pellets. The pelletizing process is multifaceted, involving complex fluid dynamics with highly turbulent, high-temperature flow in intricate geometries. This makes it hard to perform measurements during operation, so a useful tool for better process understanding is computational fluid dynamics (CFD), where the challenge is to perform efficient and trustful simulations of complicated problems. A validated simulation model can be valuable for increased process control and development. In this paper, the flow field and coal combustion process in a pilot-scale iron-ore pelletizing kiln is simulated using a CFD model. The objective of this work is to apply a coal combustion model to enable an investigation of thermal effects from the flame on the surrounding flow field.

By José Arce

El sistema AG-DAS entró en operaciones en 2015 y su aplicación tiene diversas ventajas sobre el método de polarización inducida convencional. El concepto del sistema fue el uso de múltiples receptores de dos canales, que registran la señal completa con sincronización de tiempo por GPS. La tecnología DAS (sistemas de configuración distribuida, por sus siglas en inglés) brinda mayor confiabilidad en la detección y modelamiento tridimensional de mineralización metálica con geometría compleja a profundidades de hasta más de 800 metros.

May 22, 2019

By Chengliang Jliang, B. K. Parek, Xuxin Shao

Of the impurities present in phosphate ore, dolomite is the most difficult to remove due to the similar chemical compositions of the impurities and also adsorption of dissolved species of dolomite onto phosphate. A new amphoteric surfactant was found to be a suitable collector for separation of dolomite from phosphate. Flotation results showed that the new amphoteric collector had a high flotation selectivity for dolomite in wide pH ranges. The flotation study of francolite and dolomite in each other's supernatant demonstrated that the dissolved ions had little effect on the selectivity of the new collector, but were detrimental to the flotation separation using sodium oleate as collector. A phosphate concentrate with 35.2% P2O5 with 90% recovery was obtained using 290 g/t of the amphoteric collector from a mixture of francolite and dolomite containing 26.2% P2O5. The rejection of MgO was 81.41%.

Jan 1, 1999

[Abbott, Jay Union Supply Co., 7458 So. Jackson St., Denver, Colo. 80122 Achziger, Ronald H Midwest Rubber & Supply Co., 6404 E. 39th Ave., Denver, Colo. 80207 Acre, Lee Dorchester-Colomine, 2944 Hwy 6 and 24, Grand Junction, Colo. 81501 Adams, Robert W Energy Fuels Corp., 3 Park Central, Suite 900, Denver, Colo. 80202 Adams, Dell H Consolidation Coal Co., Consol Plaza, 1800 Washington Rd., Pittsburgh, Pa. 15241 Adams, Douglas K General Electric Company, P.O. Box 2331, Denver, Colo. 80201 Adams, E. E Armco Steel Corp., Box 53, Parker, Colo. 80134 Ahlborg, William Joy Mfg. Co., 26 Sedgwick Dr., Englewood, Colo. 80110 Albrecht, Wayne H North American Coal Corp., Kirkwood Office Tower, Bismarck, N.D. 58501 Albrechtsen, Ray H. Mountain States Resources Corp., 1399 So. 700 East, Suite 11, Salt Lake City, Utah 84105 Alke, R. J Westinghouse Elec. Corp., 55 West 5th Ave., Denver, Colo. 80204 Allen, Thomas S Construction Machinery, Inc., 6121 Clermont, Commerce City, Colo. 80022 Allison, Thomas W Gullick Dobson International, 603 Parkway View Dr., Pittsburgh, Pa. 15205 Allmendinger, James W Falkirk Mining Co., P.O. Box 731, Riverdale, N.D. 58565 Almarez, John Jeffrey Mfg. Div., Dresser Industries, 720 So. Colorado Blvd., Denver, Colo.80222 Althouse, John G Coteau Properties Co., 2400 Astronaut Dr., Bismarck, N.D. 58501 Amundson, Adolph L. Western Slope Carbon, University Club Bldg., Suite 2240, Salt Lake City, Utah 84111 Anderson, Andy Power Motive Corp., 5000 Vasquez Blvd., Denver, Colo. 80216 Anderson, Carl L Industrial Screen & Maint., Inc., 1680 Sherrelwood Dr., Denver, Colo. 80221 Anderson, Charles W. R. Stamler Corp., 600 Main Street, Millersburg, Ky. 40348 Anderson, Daven Energy Engineering, Inc., P.O. Box 33, River Forest, Ill. 60305 Anderson, Forrest S Anderson Mavor (U.S.A.) Ltd., 303 Progress St., Cranberry Ind. Park, Zelienople, Pa. 16063]

Jan 1, 1979

By D. F. Smith

The thermodynamic data presented in the literature for zirconium compounds are incomplete. Among the compounds for which adequate data are Zacking are zirconium fluoride and sulfate. This paper reports experimental heat-content values determined by the Bureau of Mines for these two zirconium salts throughout the temperature range of 273° to 1,200° K. No crystalline transformations were found in the two compounds investigated, and neither of the compounds melted over the temperature range studied. MATERIALS TESTED The Oak Ridge National Laboratories, Oak Ridge, Tenn., supplied the two zirconium salts used in this investigation. The zirconium fluoride was high- purity reactor grade material. The zirconium sulfate contained between 0.01 and 0.10 percent hafnium and calcium, and other elements in concentrations below 0.01 percent, A spectrographic analysis of the two compounds is given in table 1. Before use the compounds were dried at 400° C. for several hours to removed adsorbed moisture.

Jan 1, 1962

By P Fullagar

Automated multi-sensor core loggers (MSCL) measure petrophysical properties of diamond drill cores, including gamma density, P-wave velocity, electrical conductivity and magnetic susceptibility. A Geotek MSCL system has been used to record petrophysical data on archival drill core from Cadia East Au-Cu porphyry deposit, New South Wales, Australia, for correlation with metallurgical parameters. P-wave modulus, calculated from density and P-wave velocity, exhibits a correlation with small-scale crushability (A*b) test results, and hence offers a means for æcontinuousÆ characterisation of ore crushability at Cadia East. Magnetic susceptibility has proved to be a good indicator of alteration styles, and is a possible indicator of crushability.

Jan 1, 2009

By K. B. Bengtson

This task report provides the process technology, preliminary design, capital and operating costs for a 25 TPD pilot plant to produce cell-grade alumina using a clay/hydrochloric acid extraction - HCI gas induced crystallization process. The report consists of six volumes: I - Process Technology and Costs; II and III - Equipment Lists, Specifications and Quotations; IV and V - General Specifications; VI - Drawings. The process was selected by the Bureau of Mines as the more promising method to produce cell-grade alumina from clay based on the results of the two previous task reports under this contract: Task I - Comparison of Six Processes (alunite, anorthosite-lime sinter, clay/sulfurous acid, clay/nitric acid, clay/hydrochloric acid evaporative and gas-induced crystallization) and Task 2 - Comparison of Two Processes (clay/nitric acid and clay/hydrochloric acid - gas induced (crystallization). The pilot plant process utilizes a unique dual crystallization process to produce aluminum-chloride-hexahydrate crystals having sufficient purity when decomposed to meet stringent alumina product specifications. The size of the 25 TPD pilot plant has been selected to permit scale-up to commercial size plants of equipment, technical and economic parameters. The capital cost estimate for the pilot plant, exclusive of fee and escalation, for a southeastern U.S. location is $52,311,000 expressed in 1979 dollars. The total time required to construct the pilot plant including engineering and procurement is 32 months. The operating cost to produce the estimated 9,000 tons of alumina required for testing in Hall cells is $40,91[0],190 expressed in 1979 dollars.

Jan 1, 1979

By S. S. Venkata

This volume describes a comprehensive program of research into the reliability of mine electrical power system components and the resultant reliability of the total system. The research effort encompassed analytical models, laboratory testing and field testing. The analytical work included definition of terms, fail rate functions and distributions, failure rate estimation and techniques and procedures for theoretical reliability assessment. One of the primary mine power system components addressed in the study was the ac molded case circuit breaker. This device is known to have low reliability and hence an unfavorable impact on mine safety and productivity. Ac molded case circuit breaker reliability was studied by analytical means, laboratory testing and field monitoring. A similar three-pronged' effort was made to study the reliability of undervoltage relays/releases. Particular emphasis was placed on new solid state undervoltage relays. The reliability of bulk power components, such as trailing cab les, motors, control gear, and other equipment, was assessed by gathering maintenance records from active mines. These data were compared to similar records from other industries. The work was extended to include the reliability, availability, maintainability and safety of these components.

Jan 1, 1979

By J. Gholamnejad

The aim of short-term production scheduling is to decide which blocks of ore and waste to mine in which time period (shift, days, weeks or months) so that several operational and geometrical constraints can be satisfied simultaneously. Since 1960s several mathematical programming approaches were developed for solving production scheduling problems that are based on a combination of various operational research approaches such as linear programming (LP), integer programming (IP), dynamic programming (DP), etc. A number of models have been developed in the past three decades but some models have limited application especially to geometrical mining constraints. One of the geometrical constraints is block accessibility. All blocks must be accessible to mining equipments on the same bench. In this paper a binary integer programming model is developed in order to incorporate block accessibility constraints in an efficient manner. This mathematical model insures that each block has been open and can be loaded and transported easily by shovels and trucks.

Jan 1, 2008