Academic literature on the topic 'Mineral industries Accounting'
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Journal articles on the topic "Mineral industries Accounting"
1
Ntini Kasoko, Eric. "International Taxation of Offshore Indirect Transfers of Mineral Assets: Legal Analysis Considering the Principle of Fairness and Sustainable Development." Intertax 50, Issue 2 (February 1, 2022): 126–37. http://dx.doi.org/10.54648/taxi2022013.
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This article evaluates the current international tax regime that is applicable to gains on offshore indirect transfers (OITs) in the mineral industries against the concepts of fairness and sustainable development. It is first argued from a legal perspective that these two concepts encompass the principles of equality and legal certainty. Article 13(4) of the OECD (Organization for Co-operation and Development) and UN Model Tax Treaties and Article 9 of the Base Erosion and Profit Shift (BEPS) Multilateral Instrument for tax treaties are subsequently analysed to determine to what extent these provisions contribute to supporting tax equality among businesses and between countries as well as promoting legal certainty for both the taxpayers and tax authorities. It was determined that the structuration of mining operations in the form of joint ventures may pose particular challenges, including difficulties in valuing mineral assets or determining the sources from which interests derive value. In this respect, the inclusion of certain exceptions in Article 13(4) of tax treaties is proposed. One such instance could be the exclusion of the scope of the provision of gains made by alienators that hold a certain level of participation. The authors conclude that each country should determine whether to tax such capital gains, taking into account its own specificities and examining the tax system in its entirely. However, the current tax regime is a positive step forward towards fairer taxation and contributes to the fulfilment of specific sustainable development goals (SDGs), at least from the perspective of developing countries. Fairness, legal certainty, tax equality, offshore indirect transfer, sustainable development, tax avoidance, mineral industries, developing countries
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Cai, Qingqing, and Li Li. "Path Selection and Optimization of Chinese Manufacturing Industry Participating in Global Value Chain Reconstruction." Sustainability 14, no. 11 (May 30, 2022): 6688. http://dx.doi.org/10.3390/su14116688.
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This paper focuses on the path of China’s participation in global value chain reconstruction and concludes three ways to reconstruct the global value chain: embedding in the global value chain, reconstructing the national value chain, and leading the regional value chain. Based on the value-added accounting system and the latest statistics of the TiVA database, we construct an index system for the path selection of global value chain reconstruction and put forward a more suitable path for different manufacturing industries in China. According to the VRCA index and ranking of each type of manufacturing industry, our study concludes that: transportation equipment manufacturing tends to embed in global value chains; textiles, clothing, leather, and related manufacturing; wood products, paper products, and printing; chemical and non-metallic mineral products; base metals and metal products; computer, electronic, and electrical equipment manufacturing; machinery and equipment manufacturing; and other manufacturing industries tend to dominate the regional value chains; and food and beverage manufacturing and tobacco industries tend to restructure national value chains. Finally, our paper gives suggestions and prospects for path upgrading; promoting the integrated development of e-commerce and the manufacturing industry can enhance the competitive advantages of China’s manufacturing industry and achieve path upgrading and optimization. Furthermore, the two-way nesting of the “Belt and Road” regional value chain and global value chain can help China’s manufacturing industry eliminate the dilemma of low-end lock-in and upgrade from the original low-end dependent embedding mode to the middle high-end hub embedding mode.
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Yantiana, Nella, Ricky Ricky, and Elok Heniwati. "Valuing PSAK 64 in Reducing Conservatism in The Extractive Industry." Indonesian Accounting Review 11, no. 2 (July 22, 2021): 157. http://dx.doi.org/10.14414/tiar.v11i2.2549.
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In 2011, the Indonesian Institute of Accountants (IAI) issued PSAK 64, which adopted IFRS 6 concerning exploration for and evaluation of mineral resources. It is assumed that this adoption will improve the quality of financial reporting. This current study examines the impact of PSAK 64 implementation and other related factors on financial statement conservatism. The data were collected by using data from extractive industries listed on the IDX over the period 2009-2010 and 2013-2014 to represent before and after IFRS-based PSAK mandatory implementation respectively. This study develops two regression models to analyze first, factors influence on conservatism before implementing PSAK 64 and second, the influential factors after implementing PSAK 64 by interacting among conservatism factors. The study found that exploration aggressiveness has influenced conservatism and there are no influential factors on conservatism when they interact. Generally speaking, there is a no different level of conservatism before and after implementing PSAK 64. This finding adds a body of literature on the accounting of extractive industry in Indonesia and is prospective for countries having yet adopted IFRS.
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Zhou, Jianguo, Yushuo Li, Xuejing Huo, and Xiaolei Xu. "How to Allocate Carbon Emission Permits Among China’s Industrial Sectors Under the Constraint of Carbon Intensity?" Sustainability 11, no. 3 (February 11, 2019): 914. http://dx.doi.org/10.3390/su11030914.
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With the official launch of China’s national unified carbon trading system (ETS) in 2017, it has played an increasingly important role in controlling the growth of carbon dioxide emissions. One of the core issues in carbon trading is the allocation of initial carbon emissions permits. Since the industry emits the largest amount of carbon dioxide in China, a study on the allocation of carbon emission permits among China’s industrial sectors is necessary to promote industry carbon abatement efficiency. In this study, industrial carbon emissions permits are allocated to 37 sub-sectors of China to reach the emission reduction target of 2030 considering the carbon marginal abatement cost, carbon abatement responsibility, carbon abatement potential, and carbon abatement capacity. A hybrid approach that integrates data envelop analysis (DEA), the analytic hierarchy process (AHP), and principal component analysis (PCA) is proposed to allocate carbon emission permits. The results of this study are as follows: First, under the constraint of carbon intensity, the carbon emission permits of the total industry in 2030 will be 8792 Mt with an average growth rate of 3.27%, which is 1.57 times higher than that in 2016. Second, the results of the carbon marginal abatement costs show that light industrial sectors and high-tech industrial sectors have a higher abatement cost, while energy-intensive heavy chemical industries have a lower abatement cost. Third, based on the allocation results, there are six industrial sub-sectors that have obtained major carbon emission permits, including the smelting and pressing of ferrous metals (S24), manufacturing of raw chemical materials and chemical products (S18), manufacturing of non-metallic mineral products (S23), smelting and pressing of non-ferrous metals (S25), production and supply of electric power and heat power (S35), and the processing of petroleum, coking, and processing of nuclear fuel (S19), accounting for 69.23% of the total carbon emissions permits. Furthermore, the study also classifies 37 industrial sectors to explore the emission reduction paths, and proposes corresponding policy recommendations for different categories.
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Vüqar oğlu Hüseynov, Vasif. "Analysis of the current status of industrial enterprise's production potential." SCIENTIFIC RESEARCH 09, no. 5 (May 22, 2022): 111–15. http://dx.doi.org/10.36719/2789-6919/09/111-115.
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Hazırda dövƖətimiz tərəfındən işğaƖdan azad oƖmuş böƖgəƖərin bərpası və inkişafı vasitəsiƖə bağƖı konsepsiya hazırƖanmışdır ki, onun da həyata keçiriƖməsinin mühüm istiqaməti kimi həmin böƖgəƖərin iqtisadi potensiaƖı, o cümƖədən meşə, su və torpaq ehtiyatƖarı nəzərə aƖınmaqƖa burda kənd təsərrüfatının, sənayenin, turizmin və digərƖərinin dirçəƖdiƖməsi və inkişafı çıxış edir. MəƖumdur ki, hazırda işğaƖdan azad oƖmuş əraziƖər zəngin yeraƖtı və yerüstü sərvətƖərə: fıƖiz, əƖvan metaƖƖar, qızıƖ, civə, xromit, əhəng, mərmər, əqiq, mineraƖ suƖar və s. kimi mineraƖ ehtiyatƖara və geniş kurort rekreasiya potensiaƖına maƖikdir. Bu əraziƖərdə inşaat sektoru üçün zəruri oƖan bir çox tikinti materiaƖƖarı: mişar daşı, kərpic, çınqıƖ, sement, əhəng daşı istehsaƖ, üçün zəruri xammaƖƖar, tikinti qumu və s. vardır. İşğaƖadək bu əraziƖərdə fəaƖiyyət göstərən sənaye sahəƖəri respubƖika iqtisadiyyatında mühüm roƖa maƖik idi. Burda əsasən yeyinti, yüngüƖ, tikinti materiaƖƖarı kimi sənaye sahəƖəri gücƖü inkişaf tapmışdır. İşğaƖadək bu əraziƖərin sənaye sahəƖəri arasında daha gücƖü inkişaf edənƖəri yerƖi əhaƖinin ərzaqƖa təminatında mühüm əhəmiyyət daşıyırdı. Aҫar sözƖər: Mühasibat uçotu, konsepsiyaƖar, idarə etmə qərarƖarı, market iqtisadiyyatı Vasif Vugar Huseynov Analysis of the current status of industrial enterprise's production potential Abstract At present, our state has developed a concept for the rehabilitation and development of the unemployed, which is an important direction of its implementation. performs. It is known that the area now free from occupation is rich in minerals and surface resources: ore, methane, gold, mercury, chromite, lime, marble, agate, mineral water, etc. such as mineral reserves and has the potential for extensive resort recreation. There are many construction materials necessary for the construction sector in this area: sawdust, brick, gravel, cement, limestone, raw materials for construction, construction sand, etc. There are. As a result of the economic and political reforms carried out in Azerbaijan, the nature and functions of the MU have changed and its role in the enterprise has changed. In connection with the transition to a market economy, the state has moved from strict regulation of the MU to a multi-option approach. At present, in many places, the enterprise chooses the individual parameters of the accounting system, the accounting system. A number of changes in the field of accounting have become necessary due to the influence of internal and external factors of economic and legal nature. Keywords: Accounting, concept, management decision, market economy
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Nguyen, Dai H., Peter R. Grace, David W. Rowlings, Johannes Biala, and Clemens Scheer. "The fate of urea." Soil Research 60, no. 3 (November 8, 2021): 252–61. http://dx.doi.org/10.1071/sr21101.
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Context Organic amendments (OAs) from agricultural and non-agricultural industries provide an alternative source of nitrogen (N) and other nutrients for crop production, especially with increasing costs of synthetic fertilisers. Aims This study examined the fate of urea in combination with OA in the form of raw mill mud, composted mill mud and high N compost in a maize field experiment on a sandy loam soil in a rain-fed subtropical environment. Methods OAs (346 kg N ha−1) were incorporated at sowing with 15N labelled urea (200 kg N ha−1) applied 28 days later, including a no OA control. Key results Grain yield, aboveground biomass and roots were not significantly different across all treatments, averaging 8.1, 17.4 and 1.3 t ha−1 at harvest. Total N uptake was 249.1 kg N ha−1 (on average) with fertiliser, native soil N and OAs sources accounting for 49.5, 44 and 6.5% of the total N uptake respectively. There was no significant difference in N fertiliser recovery between the OA treatments and the unamended control, with 61.7 and 3.7% of the applied N recovered in the plant and soil (to 100 cm), respectively, at harvest. Nitrogen fertiliser losses were equivalent to 33.6% of the applied N and were attributed to N leaching after extensive rainfall events late in the growing season. Conclusions OAs with high mineral and/or organic N content at time of application can supply significant amounts of plant available N but high levels of soil mineral N at sowing may hinder their full potential. Implications Reducing N loss and cost, and improving overall soil fertility by replacing synthetic N fertilisers with OAs may contribute to more environmentally sustainable crop production.
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Lei, Y., Q. Zhang, K. B. He, and D. G. Streets. "Primary aerosol emission trends for China, 1990–2005." Atmospheric Chemistry and Physics Discussions 10, no. 7 (July 12, 2010): 17153–212. http://dx.doi.org/10.5194/acpd-10-17153-2010.
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Abstract. An inventory of anthropogenic primary aerosol emissions in China was developed for 1990–2005 using a technology-based approach. Taking into account changes in the technology penetration within industry sectors and improvements in emission controls driven by stricter emission standards, a dynamic methodology was derived and implemented to estimate inter-annual emission factors. Emission factors of PM2.5 decreased by 7%–69% from 1990 to 2005 in different industry sectors of China, and emission factors of TSP decreased by 18%–80% as well. Emissions of PM2.5, PM10 and TSP presented similar trends: increased in the first six years of 1990s and decreased until 2000, then increased again in the following years. Emissions of TSP reached a historical high (35.5 Tg) in 1996, while the peak of PM10 (18.8 Tg) and PM2.5 (12.7 Tg) emissions occurred in 2005. Although various emission trends were identified across sectors, the cement industry and biofuel combustion in the residential sector were consistently the largest sources of PM2.5 emissions, accounting for 53%–62% of emission over the study period. The non-metallic mineral product industry, including the cement, lime and brick industries, accounted for 54%–63% of national TSP emissions. There were no significant trends of BC and OC emissions until 2000, but the increase after 2000 brought the historical high of BC (1.51 Tg) and OC (3.19 Tg) emissions in 2005. Although significant improvements in the estimation of primary aerosols are presented, there still exist large uncertainties. More accurate and detailed activity information and emission factors based on local tests are essential to further improve emission estimates, this especially being so for the brick and coke industries, as well as for coal-burning stoves and biofuel usage in the residential sector.
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Perron, N., J. Sandradewi, M. R. Alfarra, P. Lienemann, R. Gehrig, A. Kasper-Giebl, V. A. Lanz, et al. "Composition and sources of particulate matter in an industrialised Alpine valley." Atmospheric Chemistry and Physics Discussions 10, no. 4 (April 14, 2010): 9391–430. http://dx.doi.org/10.5194/acpd-10-9391-2010.
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Abstract. A three-week long field campaign was carried out under autumnal meteorological conditions at four valley floor sites in the industrialised Swiss Rhone Valley. For one week of stable meteorological conditions, particulate matter with an aerodynamic diameter below 10 μm (PM10) was analysed from daily filters using ion chromatography, X-ray fluorescence, anhydrosugars and radiocarbon analysis of the organic and elemental matter (OM and EM, respectively). Furthermore, PM1 composition along the whole campaign was monitored in Massongex (a site near industries) by a seven-wavelength aethalometer and a quadrupole aerosol mass spectrometer (Q-AMS). At all sites, PM10 secondary inorganics and non-fossil EM and OM exhibited relatively stable concentrations over the selected days. On the contrary, PM10 fossil carbonaceous fractions, mineral dust components and several trace elements showed a significant decrease on Sunday, compared to the analysed working days. Their concentrations were also highly correlated. This evidenced the role of exhaust and resuspension emissions by heavy-duty vehicle traffic to the PM10 concentrations along the valley. In Massongex, organic matter and black carbon (BC) were the main contributors to PM1 over the campaign (accounting for 45% and 18% of PM1, respectively). An optical discrimination of BC highlighted the prevalence of fossil over wood-burning sources. Three types of PM1 organics could be identified by factor analysis: primary wood-burning organic aerosol (P-WBOA) dominated the PM1 carbonaceous fraction, followed by oxygenated organics (OOA) mostly representing secondary organics, and by traffic or possibly industry-related hydrocarbon-like organics (HOA) as the smallest carbonaceous contribution. Furthermore, unusually high contributions of fine chloride were detected at all sites. They were attributed to ammonium chloride (NH4Cl) in Massongex and represented the only significant component exclusively attributable to industrial emissions.
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Lei, Y., Q. Zhang, K. B. He, and D. G. Streets. "Primary anthropogenic aerosol emission trends for China, 1990–2005." Atmospheric Chemistry and Physics 11, no. 3 (February 2, 2011): 931–54. http://dx.doi.org/10.5194/acp-11-931-2011.
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Abstract. An inventory of anthropogenic primary aerosol emissions in China was developed for 1990–2005 using a technology-based approach. Taking into account changes in the technology penetration within industry sectors and improvements in emission controls driven by stricter emission standards, a dynamic methodology was derived and implemented to estimate inter-annual emission factors. Emission factors of PM2.5 decreased by 7%–69% from 1990 to 2005 in different industry sectors of China, and emission factors of TSP decreased by 18%–80% as well, with the measures of controlling PM emissions implemented. As a result, emissions of PM2.5 and TSP in 2005 were 11.0 Tg and 29.7 Tg, respectively, less than what they would have been without the adoption of these measures. Emissions of PM2.5, PM10 and TSP presented similar trends: they increased in the first six years of 1990s and decreased until 2000, then increased again in the following years. Emissions of TSP peaked (35.5 Tg) in 1996, while the peak of PM10 (18.8 Tg) and PM2.5 (12.7 Tg) emissions occurred in 2005. Although various emission trends were identified across sectors, the cement industry and biofuel combustion in the residential sector were consistently the largest sources of PM2.5 emissions, accounting for 53%–62% of emissions over the study period. The non-metallic mineral product industry, including the cement, lime and brick industries, accounted for 54%–63% of national TSP emissions. There were no significant trends of BC and OC emissions until 2000, but the increase after 2000 brought the peaks of BC (1.51 Tg) and OC (3.19 Tg) emissions in 2005. Although significant improvements in the estimation of primary aerosols are presented here, there still exist large uncertainties. More accurate and detailed activity information and emission factors based on local tests are essential to further improve emission estimates, this especially being so for the brick and coke industries, as well as for coal-burning stoves and biofuel usage in the residential sector.
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Shahzad, Syed Jawad Hussain, Peter Josef Stauvermann, Ronald Ravinesh Kumar, and Tanveer Ahmad. "The impact of terrorism on industry returns and systematic risk in Pakistan." Accounting Research Journal 30, no. 4 (November 6, 2017): 413–29. http://dx.doi.org/10.1108/arj-09-2015-0114.
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Purpose This study aims to examine the impact of terrorism on return and systematic risk of Pakistan’s equity industries. Daily data from 1 January 2000 to 31 December 2014 for 12 industries based on the specific types of companies listed on Karachi Stock Exchange are used for the empirical analysis. Design/methodology/approach A multiplicative (additive) term is introduced in the standard capital asset pricing model to examine the change in systematic risk (industry returns) in response to the terrorist activities. The authors use the multiscale beta approach (Yamada, 2005) and the maximal overlap discrete wavelet transform (MODWT) to test the heterogeneous market hypothesis. Findings Terrorism activities increase the systematic risk for most of the industries and the negative impact on returns of banks and the financial industry. It is noted that terrorism positively impacts (increases) the industrial systematic risk mainly in short-run (between two and four days-time horizon). Originality/value The paper examines the impact of terrorism on a broad list of industries’ (banks, basic materials, chemicals, construction, consumer goods, consumer services, financials, industrials, minerals, oil and gas, textile and utilities) risk and return in Pakistan, using the multiscale beta approach (Yamada, 2005) and the MODWT methods.
Dissertations / Theses on the topic "Mineral industries Accounting"
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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.
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Kong, Gary S. "Social disclosure by Australian listed mineral mining companies: A stakeholder approach." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/971.
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This study examines the incentives of Australian listed mineral mining companies within the stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for environment, energy, product and services, human resources and community involvement, with nine firm-specific characteristics. The sample of 179 Australian listed mineral mining companies for the financial year ending 1994 was obtained by personal contact. The extent of social disclosure was measured by a dichotomous index against the social disclosure model. Results of multivariate tests provide evidence that Membership of the Australian Mining Industry Council (Stakeholder Power dimension), and company size (a Control Variable) which was jointly represented by three surrogates (total assets, total sales, and market capitalisation), to be the most significant variables associated with the social disclosure model. The presence of a social responsibility group (Strategic Posture dimension) was also significantly related to the extent of total disclosure and four categories of social disclosure (environment, product and services, human resources, and community involvement). Company age (a Control Variable) was significantly associated with energy related disclosure. Commercial production (a Control Variable) was significant to the total disclosure and two categories of social disclosure (environment, and human resources). Return on equity, and systematic risk (Economic Performance dimension) did not explain social disclosure. The research findings imply that economic performance measures derived from the financial statements of corporate annual reports do not seem to be reliable surrogates for evaluating voluntary social disclosure. To improve the extent of disclosure of socially responsible information, accounting regulators may need to consider issuing an accounting standard on corporate social responsibility disclosure.
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Hutomo, Y. B. "Voluntary environmental disclosure by Australian listed mineral mining companies : an application of stakeholder theory." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1995. https://ro.ecu.edu.au/theses/1162.
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The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• relationships between the extent of environmental disclosure for the three indices, for total disclosure and each category of disclosure, and firm . characteristics for twelve models in the stakeholder theory were tested by using multivariate analysis
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Tanaka, Nakasone Gustavo. "Contabilidad ambiental: una propuesta basada en los reportes de sostenibilidad en las industrias minera, petrolera y de gas." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/114749.
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This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental accounting system will allow companies to properly quantify and report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues in Peru will be partially solved when companies adhere to accurate measurement rules, timely submission of data, and fulfillment of government regulations. The principle behind the proposal is that accurate measurement, calculation and reporting on pollution levels will improve the ways companies address environmental and social issues, as well as enhance their financial results. This paper focuses on companies of the mining, gas and oil sectors, since they are arguably some of the main contributors to Peru’s GDP, as well as some of the nation’s largest polluters.Este trabajo de investigación propone un sistema de contabilidad ambiental en el Perú que mejorara los reportes de sostenibilidad de las empresas y tendrá un impacto positivo en todos los stakeholders (comunidades, accionistas, entidades del gobierno, ONG, etc.). Este nuevo sistema de contabilidad ambiental permitirá a las empresas medir adecuadamente y comunicar aspectos ambientales, además de una evaluación y análisis integral de todas las variables que afectan su triple bottom line (aspectos sociales, ambientales y financieros).Por otro lado, las cuestiones ambientales en el Perú serán parcialmente resueltas cuando las empresas se adhieran a las reglas de medición exacta, presentación oportuna de la información, y cumplimiento de los requisitos del gobierno. El principio detrás de la propuesta es que una medición precisa, cuantificación y presentación de informes sobre los niveles de contaminación permitirá a las empresas optimizar las maneras en que ellas abordan las cuestiones ambientales y sociales, así como mejorar los resultados financieros. Este documento se centra en las empresas de los sectores deminería, gas y petróleo, ya que representan algunos de los principales contribuyentes al PBI en el Perú, así como los contaminadores más grandes de la nación.
Este trabalho de pesquisa propõe um sistema de contabilidade ambiental no Peru, que melhorará os relatórios de sustentabilidade das empresas e terá um impacto positivo sobre todos os stakeholders (comunidades, acionistas, governo, ONGs, etc.) Este novo sistema de contabilidade ambiental permitirá as empresas a quantificar e relatar, adequadamente, questões ambientais assim como uma avaliação e análise integral de todas as variáveis que afetam a seu triple bottom line.Além disso, as questões ambientais no Peru serão parcialmente resolvidas quando as empresas aderirem às normas de medidas precisas, a apresentação de dados no seu devido momento e ao cumprimento das exigências do governo. O princípio por trás desta proposta é que as medidas precisas, os cálculos e os relatorios de níveis de poluição permitirão as empresas melhorar as formas em que elas abordarão as questões ambientais e sociais, bem como melhorar os resultados financeiros. Este artigo concentrase em empresas dos setores de mineração, gás e petróleo, uma vez que eles são, indiscutivelmente, alguns dos principais contribuintes para o PIB do Peru, bem como os maiores poluidores do país.
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Orellana, Fuentes Claudia Alejandra. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive." Phd thesis, Université Paris Dauphine - Paris IX, 2014. http://tel.archives-ouvertes.fr/tel-01021539.
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Cette recherche apporte une contribution à la problématique de l'évaluation économique et comptable des actifs de réserves et de ressources de l'industrie extractive. Elle vise à répondre à la question suivante: Quelles sont les valeurs économiques des réserves et des ressources qui sont appréhendées par la comptabilité d'entreprise et quelles sont, en cas de choix entre plusieurs types de valeurs, les raisons de ces choix?Elle montre dans sa première partie qu'il n'existe qu'une correspondance partielle entre les valeurs économiques et les valeurs comptables, ce qui privilégie la théorie économique néoclassique. Elle montre dans sa deuxième partie que diverses méthodes comptables cohabitent au sein des six pays étudiés en considération des intérêts des entreprises majors et juniors de cette industrie. La troisième partie de la thèse analyse le processus de normalisation de l'IASB et souligne l'influence du pouvoir des majors et l'influence indirecte exercée par les juniors. Cette thèse s'inscrit dans le prolongement de la recherche en comptabilité critique.
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Adagish, Kibra Fitwi. "The nature and extent of non-financial disclosure in the South African mining industry." Thesis, 2009. http://hdl.handle.net/10413/8305.
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Non-financial disclosures are of considerable interest and importance to the reporting
world and decision making. However, many companies fail to disclose adequate
information on their non-financial matters. The lack of internationally accepted
requirements for the presentation of non-financial disclosures is one reason for inadequate
reporting of non-financial matters and the reporting differences among companies.
The aim of this dissertation was to explore the nature and extent of non-financial disclosure
in South African mining companies listed on the JSE Securities Exchange. This sector was
chosen because of its high risky nature and its significant role in the South African
economy. The data were collected from 22 South African mining companies‘ websites and
related to the 2004, 2005 and 2006 annual reports.
A disclosure index was developed to investigate the extent and nature of non-financial
disclosure in the South African mining companies with regards to environmental, social,
corporate governance, forward-looking information and Management Discussion and
Analysis (MD&A), and the extent of non-financial disclosure with the JSE Securities
Exchange reporting requirements; that is, the King II and the JSE SRI Index. Thereafter, a
content analysis of the companies‘ annual reports was carried out using the disclosure
index developed for this study.
The study found that the non-financial disclosure for all 22 mining companies showed an
increasing trend over the years studied. Mining companies were disclosing environmental
issues more than any of the other non-financial disclosure items. However, more than half
of the companies did not provide information with regard to their non-compliance issues.
Generally this means that, although the mining companies face obvious risks, they are better
at disclosing positive rather than negative information. The main reason for the increase in
the companies‘ adoption of Global Reporting Initiative (GRI) as a non-financial reporting
guideline is King II. The study demonstrates that there was not 100% compliance level of
adherence with the reporting requirements of the JSE Securities Exchange on corporate
governance and integrated sustainability reporting.
Keywords: Non-financial disclosures, mining companies, South Africa, JSE Securities
Exchange, environmental, social, corporate governance, forward-looking, MD&A.Thesis (M.Acc.)-University of KwaZulu-Natal, 2009.
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Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.
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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002
(MPRDA) led to a significant increase in the number of junior exploration companies. In this
regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their
own accounting policies for exploration and evaluation expenditure. However, there is no
definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax
Act).
The objective of this study was to perform a literature review and to carry out empirical research
by using questionnaires that were distributed to junior exploration companies to investigate
whether accounting and taxation practices are consistently applied. Accordingly, the findings
confirmed that the accounting and taxation practices followed by junior exploration companies
are not consistently applied.Financial Accounting
M.Com. (Accounting)
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Grebe, Lindie. "The use of strategy tools by chartered accountants in the South African mining industry." Diss., 2014. http://hdl.handle.net/10500/18520.
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The purpose of this study was to explore the strategising practices of chartered accountants (CAs) in the South African mining industry. Few studies have dealt with the practical skills CAs employ when they engage in strategising practices and, in particular, a gap could be identified on how CAs engage with strategy tools during strategising. Approximately two thirds of all directors in South Africa are CAs and only 11% of directors who are CAs also hold master‟s degrees in business administration. The question then arises of how do CAs engage with strategy tools during strategising? This study applied key concepts of social practice theory to explore the strategising practices of CAs from a strategy-as-practice perspective. The strategy-as-practice perspective entails studying strategy practitioners within their social constructs. The context of this study was the South African mining industry, a landscape seen as an essential part of the South African economy. An exploratory qualitative research design was applied whereby one-on-one interchanges during individual interviews provided rich, detailed descriptions of how CA strategists use strategy tools when they engage in strategising practices. The social nature of the practices and praxis of strategy practitioners from a strategy-as-practice perspective constantly changes. As such, the current study was conducted from a constructivist paradigm to describe the narrative reality of the strategy practitioners as they engage with strategy tools. The findings of the study portrayed participants as bricoleurs of strategy tools, i.e. craftspeople who adapted and interpreted strategy tools from an accounting perspective to serve the requirements of the situation they face.Financial Accounting
M. Phil. (Accounting Sciences)
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Venter, Jan Willem Nicolaas. "The exploration of appraising internal controls to detect procurement fraud during the tender stage at mines." Diss., 2016. http://hdl.handle.net/10500/22603.
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Text in EnglishProcurement fraud is an enormous problem and the South African news is perforated with reports of this illicit act. Procurement fraud occurs in all the phases of the procurement cycle, but this illicit act is mostly committed during the tender phase. Business does not see procurement fraud as a crime and therefor this crime is committed due to non-existent internal controls and processes to assess the adequacy of these controls. The purpose of the research was to highlight that procurement fraud occurs when internal controls are being bypassed or if an entity has an ineffective internal control system. The researcher studied the appraising of internal controls to understand the role it plays in detecting, preventing and investigating procurement fraud, specifically during the tender phase. The research design utilised was a qualitative research approach and an empirical design plan or strategy, to obtain the information. The researcher opted for this design to obtain information from literature and information from individuals in appraising internal controls. This ensured a comprehensive data gathering process. The goal of this research was to provide practical recommendations to assist investigators in private and public sectors with investigations into procurement fraud during a tender.
Police Practice
M. Tech. (Forensic Investigation)
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Sousa, José Luís Vicente de. "Plano de negócios da Lusominerwater lda., empresa de exportação de águas engarrafadas minerais e de nascente para países do golfo pérsico." Master's thesis, 2013. http://hdl.handle.net/10071/6809.
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Portugal, país intervencionado pela troika, vive numa situação de crise e contração económica e social que se agrava de dia para dia. Esta crise resulta da economia internacional e na incapacidade dos governos e/ou privados promoverem novos projetos. Desta forma é urgente uma estratégia de crescimento, para a subsistência enquanto entidade empresarial, da maioria das empresas que constituem o tecido empresarial português.
Cada vez mais a estratégia de internacionalização das empresas portuguesas assume um papel fundamental como alavanca do crescimento económico, porque associada à internacionalização estão, regra geral, estratégias de aumento do volume de negócios, diminuição do risco e/ou dependência face ao mercado interno. Desta forma, o presente plano de negócios aborda um processo de internacionalização que visa a criação de uma empresa de exportação de águas engarrafadas naturais (LusominerWater Lda.).
Visando um melhor aproveitamento da capacidade instalada deste setor industrial, a empresa celebrará com os engarrafadores portugueses contratos de exclusividade de exportação das bebidas para mercados que neste momento têm um consumo per capita, superior aos países da União Europeia, e/ou com perspetiva de crescimento percentual na ordem dos dois dígitos, e que se encontram fora dos mercados tradicionais de exportação. Com uma oferta alargada e consertada (trabalho em parceria) conseguir-se-á obter oportunidades e seguir um caminho de maior valorização dos recursos naturais - águas minerais naturais e de águas de nascente - evidenciando aspetos centrais e estratégicos do setor, tais como: diferenciação, qualidade, portugalidade, sustentabilidade, saúde e bem-estar.
Os países alvo a exportar encontram-se na região do Golfo Pérsico.Portugal, a country intervened by the so-called “troika”, lives in a situation of crisis and economic and social contraction that is worsening day by day. This is mainly caused by the international economy and the inability of governments and/or private companies to promote new projects. Therefore, it is urgent to find a strategy for the subsistence while business entity, of the majority of companies that constitute the Portuguese business community. Progressively increasing, the strategy of internationalization of Portuguese companies plays a key role as leverage for economic growth because, associated with internationalization, are generally increased turnover and a decreased risk and /or dependence on the internal market. Thus, this business plan addresses an internationalization process to export bottled natural waters (LusominerWater Lda). In view of a better exploitation of the installed capacity of this industry, the company will celebrate exclusive contracts with the Portuguese bottlers to export beverages for markets which are outside the traditional export markets but currently have a per capita consumption higher than the European Union countries, and/or a growth perspective percentage expanding at double-digits rate. A broad and cooperative offer (working in partnership) will bring new opportunities and strengthen the valorization of natural resources (natural mineral waters and spring waters), showing central and strategic aspects of the industry such as: differentiation, quality, “portugality”, sustainability, health and wellness. The target countries for export are in the Persian Gulf region.
Books on the topic "Mineral industries Accounting"
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Wellmer, Friedrich-Wilhelm. Economic evaluations in exploration. Berlin: Springer, 1998.
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Wellmer, Friedrich-Wilhelm. Rechnen für Lagerstättenkundler und Rohstoffwirtschaftler. Clausthal-Zellerfeld: E. Pilger, 1985.
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Gilbert, Taylor. The mining industry in Canada: Survey of financial and corporate reporting. Toronto, Ont: Ernst & Whinney, 1985.
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Wellmer, Friedrich-Wilhelm. Rechnen für Lagerstättenkundler und Rohstoffwirtschaftler. 3rd ed. Köln: S. von Loga, 1992.
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Economic evaluations in exploration. Berlin: Springer-Verlag, 1989.
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Manfred, Dalheimer, and Wagner Markus Dr -Ing, eds. Economic evaluations in exploration. 2nd ed. Berlin: Springer-Verlag, 2008.
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Economic evaluations in exploration. Berlin: Springer-Verlag, 1998.
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Africa, Statistics South. National accounts: Mineral accounts for South Africa. Pertoria, South Africa: Statistics South Africa, 2012.
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Africa, Statistics South. Natural resource accounts: Mineral accounts for South Africa. Pertoria, South Africa: Statistics South Africa, 2011.
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Africa, Statistics South. Natural resource accounts: Mineral accounts for South Africa. Pertoria, South Africa: Statistics South Africa, 2011.
Find full textBook chapters on the topic "Mineral industries Accounting"
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Böde, Klaus. "ARISTOTELES—Comprehensive controlling and accounting software for a Czech construction company." In Computer Applications in the Mineral Industries, 797–802. CRC Press, 2020. http://dx.doi.org/10.1201/9781003078661-168.
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Giles, Cynthia. "Noncompliance with Environmental Rules Is Worse Than You Think." In Next Generation Compliance, 45—C2.P87. Oxford University PressNew York, 2022. http://dx.doi.org/10.1093/oso/9780197656747.003.0003.
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Abstract This chapter presents the most complete accounting anywhere of compliance with the nation’s environmental laws, which shows that serious violations are widespread. It describes the poor record in industries where the compliance picture is fairly complete, like point sources of water pollution (NPDES), air-polluting sectors like coal-fired power, petroleum refining, and cement manufacturing, and hazardous waste creators like mineral processors. It explores the many sectors in which the compliance picture is spotty, but indications of major problems are everywhere, including oil and gas wells, animal agriculture, hazardous waste generators, storm water, and pesticide protections for farmworkers. And it looks at two instances where the official compliance data is wrong: drinking water and stationary sources of air pollution. This chapter proves that pervasive serious violations aren’t unusual; they are the norm. That’s why a new approach is needed, which is the subject of the rest of the book.
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Carlmark, B., and A. Lindvall. "Mercury, a Toxic Metal, and Dental Amalgam Removal." In Geology and Health. Oxford University Press, 2003. http://dx.doi.org/10.1093/oso/9780195162042.003.0016.
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Mercury is an element with unique physical and chemical properties whose deleterious effects on various organ systems have been known for centuries. The metal (Hg°) mercury is the only element liquid at ambient temperatures and has an extremely high vapor pressure. Natural degassing of the earth’s crust by volcanoes and emissions from soils and waters are estimated to contribute on the order of 2700 to 30,000 tons per year (Nriagu 1989, Lindqvist 1991). A second source of mercury is anthropogenic from burning of coal or petroleum. The total input into the atmosphere may be up to 150,000 tons per year, with natural emissions accounting for the major input (Berlin 1986). However, estimations of contributions from different sources vary. Aristotle wrote about mercury as liquid silver (hydrargyrum) with the metallic mercury extracted in ancient times, as today, from the sulphide mineral cinnabar (HgS). Although technical developments have brought about more sophisticated methods of distilling mercury, all processes create mercury vapor, which is a potential hazard. Mercury mines pose environmental concern, due to mine tailings and waste rock contributing mercury-enriched sediment to watersheds (Rytuba 2000) such as in the California Coast Ranges (Rytuba 2000), the Idria mine in Slovenia (Hines et al. 2000), in Slovakia (Svoboda et al. 2000), and, perhaps most conspicuously, the mine tailings in Aznacollar, Spain, that caused a recent accident (Grimalt et al. 1999). Any industrial sites that utilize mercury during production may also produce contamination of the environment (Sunderland and Chmura 2000). The possible sources of mercury exposure are presented in Table 10.1. Amalgamation with mercury has been used as a method for beneficiation of gold and silver since Roman times. The total global release of mercury into the environment from these activities before 1930 was estimated as over 260,000 tons. Thereafter, with the introduction of cyanidation processing technology, the emissions declined (Lacerda and Solomons 1998). However, small-scale artisanal gold mining continues and is a serious hazard to largely unskilled persons in rural areas over the world.
Conference papers on the topic "Mineral industries Accounting"
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Ho, Clifford K., M. Michael Hightower, Ronald C. Pate, Wayne Einfeld, Christopher P. Cameron, Jacquelynne Hernandez, Marilyn C. O’Leary, James E. McMahon, and Conrad Mulligan. "Development of a Technology Roadmap for the Energy and Water Nexus." In 1st Water Quality, Drought, Human Health and Engineering Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/water2006-20008.
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Energy and water are critical resources that are inextricably and reciprocally linked. The production of energy requires large volumes of water, and the treatment and distribution of water depends upon readily available, low-cost energy. For example, electricity production from thermoelectric power plants can use ∼140,000 million gallons of water per day for cooling—accounting for 39% of all freshwater withdrawals in the nation, second only to agriculture in the United States (Figure 1). Significant amounts of water are also needed for hydropower, extraction/refining of minerals for energy, and bio-fuel production. Electrical energy, on the other hand, is needed for water treatment (e.g., desalination, wastewater), pumping, and distribution. The amount of electricity used in water and wastewater industries is equivalent to the amount used in chemical, petroleum refining, and paper industries. These interdependencies, coupled with increasing demands for energy and diminishing availability of freshwater supplies, pose significant challenges to ensure the sustainability of these two critical resources. Examples of the interrelationships between energy and water use are shown in Figure 2.