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The visible portion of accounting-record keeping and preparation of financial statements-suggests a lack of sophistication and imagination. In reality, accounting is based on a large body of theory. Accountants philosophize, theorize, judge, create, and deliberate as a significant part of their professional practice. The subjective aspects that are so critical to current accounting practice, such as searching for truth and fact, judging what is fair presentation, and considering the behavior induced by presentations, are often overshadowed by the appearance of exactitude, precision, and objectivity that accompanies the use of numbers to express the financial results of the enterprise. * Fundamental accounting principles are hypothesized in the same manner as mathematical principles. These principles are justified by acceptability and intuition. Accounting theory is built upon these hypotheses, resulting in a coherent set of standards and rules. Although it does not specifically address every situation that may be encountered, this conceptual frame- work enables the manager or analyst to resolve specific situations. This framework also aids in the understanding and confidence in financial statements and ensures comparability between statements from different companies. This framework is referred to as "generally accepted accounting principles," or GAAP.

Jan 1, 1999

By R. L. Wiegel

Several mineral process modeling and simulation packages are currently available for use in evaluating the performance of alternative process flow schemes. A critical link that has been missing from these packages is the ability to quantitatively model the effect of size reduction on the liberation of the valuable and waste minerals in the ore being processed. Although there have been several approaches taken to this problem over the past 25 years, none of them has led to a satisfactory conclusion. A technique was developed for measuring the effective liberation characteristics of magnetic taconite ores, and a program was constructed that makes use of these liberation characteristics in simultaneously simulating both size reduction and mineral liberation as it occurs in tumbling mills. This is an especially important step in the modeling of magnetic taconite processes, where magnetic rejection of low-grade wastes between grinding stages mandates that a predictive capability be available. The current application is specific to magnetic taconite, but it is possible that a similar approach could be used for other types of mineral systems. Key words: Modeling and simulation, Size reduction, Mineral liberation, Taconite, Magnetic concentrator

Jan 1, 2003

By A. De Daio, D. W. Fuerstenau, P. C. Kapur

Because of its pronounced tendency to undergo visco-plastic flow, coal ground in the energy- efficient high-pressure roll mill invariably comes out as a briquetted product which must be disintegrated in a conventional type of grinding device such as the ball mill. The aggregates comprise comminuted coal particles that are apparently extensively cracked and weakened during passage of the coal through the high-pressure rolls. Their deaggregation in a ball mill in the second stage is accompanied by further grinding of the coal with a relatively small expenditure of energy. Thus in spite of energy dissipation in briquetting in the roll mill and in disintegrating the briquettes in the ball mill, significant energy savings are possible in the fine grinding of coal in a two-stage serial grinding mode, as compared to ball mill grinding alone. It has been determined that for the best results the energy invested in the two grinding stages must be apportioned in an optimal manner, the energy consumption in the ball milling step is comparable to, even in excess of, the energy spent in the high- pressure roll mill; and 20 to 50 percent energy savings might be possible in grinding coal to minus 200-mesh size by this two-step process, as compared to conventional milling.

Jan 1, 1995

By A. Tarigan

The integration of the ESZ orebody and DOZ orebody resulted in a much larger footprint than the original DOZ Mine shape. The significant change in footprint geometry presented new cave front management challenges, specifically: longer undercut drifts. Using a constant blasting rate, more time is required to complete caving in each drift which ultimately influences the number of active faces at any point in time. The number of manageable active drifts is controlled by the planned square-meters of undercut blasting, lead/lag restrictions and other specific conditions such as the need to blast pre-charged explosives. In early 2008, an evaluation of the existing plan showed that significantly more active undercut drifts and longer cave fronts would occur in the next five years. Difficulties associated with the long cave fronts led to a decision to redesign the caving sequence. Several different boundary options based on operational, geotechnical and ore grade parameters were investigated. This paper describes the issues faced with long cave fronts, the constraints and requirements to effectively manage the caving sequence and the options considered to mitigate this situation.

Jan 1, 2010

Simulation has established itself as an accepted tool for the design and optimization of complex minerals processing plants. This paper addresses the use of simulation as a tool for the design and optimization of carbon-in-pulp and carbon-in-leach (CIP/CIL) plants. The complex, interactive nature of CIP/CIL plants makes detailed experimentation an expensive and time consuming approach to CIP/CIL plant design and/or optimization. This paper discusses a simulation-based software tool that can make the process of CIP/CIL plant design and/or optimization much more cost effective. Many of the issues and problems pertaining to the use of simulation for CIP/CIL design and operation are generic. Thus, this paper also attempts to highlight generic issues that must be solved before simulation will become a more widely used design and optimization tool. Requirements for the application of simulation for CIP/CIL plant design and optimization are highlighted. Similar problems and issues can be identified for most mineral processing plants.

Jan 1, 1994

By G. Danko

Ventilation and refrigeration for mine climate modification, contributes significantly to the operating costs of a deep hot mine. Mine climate simulation programs can be used to minimize the impact of these costs. There are several computer codes available including CLIMSIM?, to assist in this work. Whichever simulation program is used, it is the mine ventilation engineer who must supply the input data. This paper raises and answers the following question, namely: what accuracy is required of the basic input parameters, in order for a certain precision to be obtained in the predicted air temperatures? In the first part of the paper a new approach is described to estimate the dry and wet bulb temperature of the airflow, either in a dry or wet roadway. The calculation procedure allows an arbitrary temperature change with time, using Duhamel's superposition solution. Matrix-vector representation is applied to simplify the computational structure. In the second part of the paper the sensitivities of the dry and wet bulb air temperatures are analyzed to the changes of the rock thermo-physical properties, the heat transfer coefficient and the wetness factor.

Jan 1, 1988

By J. A. Luppens

Five years ago, Phillips Coal Company decided replacing mainframe/workstation programs with a new package of PC software was clearly the best solution for computer reserve modelling. The system chosen was actually three programs distinguished by their power, cost, flexibility and integration, and ease of learning and use. Phase I involves the use of the "StratiFact" program for borehole data management and seam correlation. This phase is probably the most neglected, yet critical aspect of reserve evaluation. Phase II employs the "PC/Cores" package for modelling and volumetrics. Phase m is "PC-Cut" which provides mine planning tools including an automated cut generator.

Jan 1, 1996

By C. E. Tackett

The Greenwich Collieries Co. is a subsidiary of the Pennsylvania Mines Corporation, and a wholly owned subsidiary of the PP&L Co. which serves the northeastern portion of Pa. PP&L annually consumes about 11 million tons of coal per year and is the largest consumer of both bituminous and anthracite coal on the eastern seaboard. Development work for Greenwich started in 1969. The coarse coal plant was constructed in 1970, with the raw fines bypassed. This worked very well for our requirements at that time; however, the Greenwich mining plans were extensively changed, longwall mining units were installed and low coal was encountered, resulting in dirtier coal, a finer coal and an ever increasing ash in the shipped product. All this demanded a more efficient ash removal process for the fine coal fraction. In 1971, the Pennsylvania Department of Environmental Resources and the Federal Environmental Protection Agency were pushing for the now stringent sulphur emission limits at our power plants. The Greenwich Mine coal reserves contained large quantities of 3.5 to 4% sulphur along with some low sulphur reserves. It was, therefore, essential that any new plant have the capability of efficient sulphur removal to meet the Pennsylvania Department of Environmental Resources and the Federal Environmental Protection Agency required limits. To meet these limits our design would have to be capable of producing a product of 2.0% sulphur or less.

Jan 1, 1977

By N. Teasdale

The Bousquet #2 deposit, located within the Blake River Group in the Abitibi Greenstone belt, midway between the towns of Val d'Or and Rouyn-Noranda, exhibits all of the distinguishing characteristics of volcanogenic massive sulfide (VMS) deposits. As such, the deposit can be compared with other gold-rich VMS deposits such as the world-class Home deposit in Rouyn-Noranda, Quebec, Canada and the Mount Morgan deposit near Rockhampton, Queensland, Australia.

Jan 1, 1995

By G. M. Ellis

This paper deals with some aspects of concrete construction in remote locations and/or cold climates. The writer's experience covers 25 years in construction in western and Central Canada. I will bring forth some pertinent observations and cost facts learned from this experience. Let us start by saying that there is nothing more important than preplanning the entire project. By this I mean the production of the engineering design, working drawings, soliciting of prices and ordering of all equipment and contractors work, the delivery of all equipment and all onsite work. All of this should be placed on a master schedule, preferably a C.P.M. We have been using C.P M. Scheduling for all of our work for 5 years and have found it in-valuable. This preliminary schedule will show initial items of work and target dates. After main equipment orders are placed and deliveries confirmed, the construction schedule can be revised to include manpower and construction equipment requirements. From this information the size of camp is determined. This, of course, must be ordered several months ahead. The manpower schedule can be broken into trades to tell us the number of men of each trade required at any time. This is important in helping to determine where the men must come from and whether or not any incentive is needed to get them. The schedule will also point out if it is impossible to get the project closed in before winter becomes too severe unless overtime is worked or the project is started in early spring. In most parts of Canada cold weather starts in October and lasts through April. A common term of reference has been to wait for the frost to come out of the ground before starting work in the spring. In some areas this can be as late as June. The construct-

Jan 1, 1971

By Robert Stefanko

The widespread and increasing use of electrical power for mechanized power has made a tremendous impact on the coal mining industry. It is probably the single most important factor influencing the productivity of a coal mine. In fact, as a part of a study of 62 coal mines in Pennsylvania and northern West Virginia, plus information that was obtained from other sources, it was possible to show a direct correlation between the rise in the use of electrical power and mine productivity, Figure 1. This increased power demand has not always been achieved through proper planning and a careful evaluation of all design parameters, many of which are not even recognized. The result has been increasing problems in power distribution and utilization establishing the need for scientific studies including considerable underground measurements. Because the cost of power for ton of coal produced is generally a relatively low value, inadequate attention is paid its distribution and utilization. Furthermore, a poor system of records and a lack of adequate measurements add further to a paucity of statistical evidence that would permit a rational analysis of overall power costs. However, the direct cost figure alone is highly deceptive; of much greater value is the indirect costs associated with the use (or misuse) of electrical power underground. Success in highly mechanized mining correlates directly with equipment utilization. Today's machines have tremendous potential capacities but profits are measured in terms of performance and not potential. Thus the reliability of electric motors is an extremely important factor for consideration and the effects of all parameters should be carefully evaluated. Thus while studies are continuing on the evaluation of primary and secondary mine electrical systems with interesting results, this paper will be limited to reporting on the results of a study of a specific motor application.

Jan 1, 1972

By K. Deaton

"INTRODUCTION A packaged cooling system is being developed for refuge alternatives (RAs) that meets MSHA qualification guidelines for deployment in coal mines. This system will allow full occupancy ratings of deployed Refuge Alternatives (RAs) to be maintained by keeping the apparent temperature inside the RA from exceeding 95°F. Research investigations sponsored by NIOSH have shown that heat buildup caused by occupants in mobile RAs will result in apparent temperatures that exceed the 95°F limit established in 30 CFR 7.504. Figure 1 shows the temperature rise in an inflatable RA having an occupancy rating of 23 people at an 81°F mine air temperature. This plot shows the need for either heat mitigation or occupancy derating in warmer mines. The RAECS will be designed to provide enough heat mitigation to eliminate occupancy derating due to heat buildup over the 96 hour refuge period.This paper describes testing of a prototype cooling system that uses proven vapor compression technology powered by batteries to keep the RA interior below the 95° limit for a minimum of 96 hours. Testing of this prototype cooling system was conducted in December of 2015 and January of 2016 at the NIOSH test mine in Bruceton, PA. December testing was conducted at the prevailing mine ambient temperature – approximately 60°F. The January testing was done with the mine ambient temperature in the immediate vicinity of the RA artificially elevated to 85°F. Realistic heat gain from RA occupants was provided by human simulators developed by NIOSH. These simulators add sensible heat corresponding to human metabolic processes and latent heat generated by respiration and perspiration. Heat generated by CO2 scrubbers was also added. Results of cooling system performance using these simulated loads at the two ambient conditions are described. A comparison of the apparent temperature in the RA using two different control techniques is also presented. This work documents the ability of the cooling system to meet the established apparent temperature limit at the full occupancy rating of a six person RA. A new cooling system intended for use with existing RA deployments and having greater cooling capacity is currently in development and will be described."

Jan 1, 2017

By V. M. Torres

An empirical correlation to detennine laboratory mill grinding time has been developed. Grinding samples to 90 ± 5# below 147 micrometers was required for a flotation testwork at Companhia Vale do Rio Doce (CVRD) Research Center. The initial samples were all below 1 mm in size with different size distributions and work indices (Wi) ranging from 13 to 23 kWh/st. Grinding curves were determined for some initial samples. A correlation was developed between percent retained on 147 micrometers at a standard time and the time required to grind each sample to the required size. This correlation was then used to grind all samples, based on the preliminary grinding model. Finally, a statistical analysis with the size distribution of all samples was performed. The success of using the correlation was confirmed and an equation was determined using the data set.

Jan 1, 1996

By Olivier Kraft, Olaf Kortz

"Project-specific optimized tunnel boring machines represent the spearhead of technological progress in tunneling because with their use, very long-lasting, high quality tunnel structures in almost any geology, depth and topography can be produced with a high degree of automation. The mechanized excavation of tunnel structures ensures the greatest possible environmental protection during tunneling itself. Professional, systematic and high quality rebuilds and reuse of already proven equipment also ensures maximum efficiency in the use of materials and energy resources. It offers an enormous potential for a highly optimized environmental balance. Here the manufacturers of tunnel boring machines and their users in particular have a duty to ensure transparent, high quality and binding standards in the entire rebuild cycle and in the refurbishment management of innovative tunneling technology. This paper deals with the comprehensive processes with rebuild levels of tunnel boring machines and highlights some exemplarily implemented projects. 1 INTRODUCTION All over the world, the number of tunnel boring machines (TBM) in which equipment rebuilds from previous projects are re-used has increased over the last few years. This text presents the technical and economical aspects of this market development. It also takes a look at the practical implementation of rebuild measures. The ""ITAtech Guidelines on Rebuilds of Machinery for Mechanized Tunnel Excavation"" from 2015 lay down the requirements that the machine manufacturers must meet. 2 ECONOMICAL AND ECOLOGICAL ASPECTS OF RE-USING COMPONENTS The globalization of the construction sector and the consideration of environmental aspects promote an increased re-use of machines and machine components. Nowadays, large-scale construction projects are often carried out by international joint ventures of several individual companies that are established specifically for this purpose. After the completion of the project, the joint ventures are dissolved and they liquidate their project-specific equipment, such as tunnel boring machines. Today, it is much more uncommon for such machines to remain permanently in the possession of construction companies. Joint ventures offer TBMs on the free market, or they exercise contractually agreed repurchase options with the manufacturer. On the whole, this increases the number of re-usable components or complete tunneling systems available on the market."

Jan 1, 2016

By R. E. Wagner

Consistent increase has been the mark of North American potassium (K) consumption. In 23 of the last 25 years there was upward progress The pace of usage has quickened in the past three or four years This, together with a predicted accelerated future demand, has created unprecedented interest -and activity in the potash industry. Potassium enjoyed a ninefold increase in consumption from 1940 to the present time in North America (Figure 1). Since 1950, it increased from just over a million tons of potash (K20) annually to nearly three million tons in 1964. World-wide usage exclusive of mainland China is now about 10 million metric tons. Some predictions call for another doubling in consumption in the next 10 to 15 years, About 20 percent of the four million tons of K20 produced in North America is now exported overseas and this percentage is likely to increase in the years ahead. Ten years ago, exports represented only 3-1/2 percent of total K2O production from this continent.

Jan 1, 1966

By Karl Ingmarsson

Larger mines spend millions of dollars annually on rock drilling tools, but often purchase based on historic consumption. The results vary from excess inventory to acute tools shortages. These lead to emergency sourcing, sometimes mixing products that don’t perform optimally. Boart Longyear analyzed the usage pattern of 96 thousand drill bits at thirteen different underground mining contracts, showing very high variability. The monthly standard deviation on a product level was 42%, with the highest for development and low volume bits. A new rule of thumb is suggested to carry only one month of safety stock for high volume bits, but increase to three months for low volume bits. This balance will reduce the risk of outages with less inventory. The accuracy can be improved by considering the specific conditions at each mine and reclassifying individual bits for a different safety stock level. Root cause analysis and collaborative forecasting between mines and suppliers can lead to further optimization of availability and inventory levels.

Feb 1, 2024

By C. R. Kuhn

From 1968 to 1975, most work in surface modification of inorganic materials involved silane coupling agents. A silane coupling agent can be described simply as an oganosilicon chemical having a general formula RSi-X3 wherein the R group is attached to a silicon in a thermally and hydrolytically stable manner, and X is a hydrolyzable group usually having an alkoxy functionality. About 1975, Kenrich Petrochemicals brought into the market place titanate coupling agents. Titanate coupling agents usually consist of one alkoxy group and three functional groups attached to a central titanium atom. Zircoaluminates became available in about 1982. Zircoaluminate organometallic coupling agents, which vary principally in their respective organofunctionalities, arise from a basic technology in which two different types of organic ligands are selectively bound to a low-molecular weight zircoaluminate backbone.

Jan 1, 1995

By J. Luo

A major design problem for upper seam longwall gate roads that are to be constructed in a multi-seam environment is to predict the effects of stress field changes created by interaction. To quantify these effects, case study data were analyzed to develop empirical stress transfer relationships between seams for both longwall and room and pillar mining. Data analysis showed vertical movement and roof characterization in the upper seam to be controlling factors in damage prediction and, therefore, gate road planning and design. CMRR (Coal Mine Roof Rating) was correlated with the multi-seam roof characterization systems previously used. A WINDOWS-based software package named UGLY (Upperseam Gateroad Longwall Stability) was developed. Results from selected case studies were correlated with upper seam stress predictions.

Jan 1, 1997

By Zong-Xian Zhang, Charlie C. Li

It has been observed that the rock debris of a strain burst event are often in the mode of tensile fracture. Seismic waves could create tensile fractures in the material nearby reflecting surfaces, such as at the boundary of the fracture zone and the rock surface of an underground space. The fractured rock could be ejected to the space when the seismic waves are powerful enough. The average ejection velocity of the ejected rock is a measure of the magnitude of a burst event. The ejection velocity is directly associated with the released energy from the seismic waves and with the strain energy stored in the rock prior to the burst. In some cases, the seismic wave induced tensile fracture and the energy conversion occur in successive moments during bursting. In this paper, tensile fracture caused by seismic waves is investigated through an 1D model. The relationship of the average ejection velocity of the ejected rock in a rockburst event is analytically established with the energy of the seismic waves and the strain energy stored in the rock.

Apr 26, 2022

By D. Watson

The Henderson mine has more than 20 years experience and has placed a combined total of more than 400,000 m3 (520,000 cy) of shotcrete and concrete. Over the last 20 years the mine has used a variety of equipment for placing concrete, wet shotcrete and dry shotcrete and is constantly trying to cut costs and increase efficiencies. Henderson has recently received a state of the art wet shotcrete placer, automated its batch plant, fabricated a mobile concrete form jumbo and is soon to receive a new concrete transport truck.

Jan 1, 1992