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By R. V. Ramani, V. T. Burgos, J. A. McClay

Cost Systems Cost systems are organized methods of collecting, allocating, and accumulating resource utility expressed in terms of money. There are two major spheres of cost accumulation: financial accounting and cost accounting. Financial accounting deals primarily with historical costs and provides a means of measuring and recording cost events which have al¬ready taken place. While there are no legal requirements to control the methods of recording and reporting cost data in the United States, the procedures in use are guided by professional organizations such as the American Institute of Certified Public Accountants. The final pro¬ducts of financial accounting practices are the income statement and balance sheet which describe the financial status of the organization under study. Cost or managerial accounting is an expansion of financial ac¬counting procedures, providing more detailed cost breakdowns on present operations with one objective being the projection of present costs into the future. The projection process tends to limit the accuracy of the information; however, to management and project justification per¬sonnel, data on future operations tends to be of greater value. The basic principle behind cost accounting is the cost cycle. As products are developed from raw materials, the value of the work-in¬process increases due to the cost input of the various fabricating ele¬ments. Thus, from the basic input elements of facilities, labor, and raw materials, costs are added to each unit of production as a function of the work performed on that unit.

Jan 1, 1975

By John P. Borovsky

A 3-year study was conducted to evaluate the problems and benefits of using vegetation to stabilize tailing from a potential Minnesota copper-nickel milling operation. The project consisted of three separate investigations: a waste characterization study, a greenhouse study and a field study. With few exceptions, the physical and chemical characteristics of the tai ling were found to lie within the range of properties of Minnesota soils. The tailing lacks organic matter; is deficient in nitrogen, phosphorus and potassium; and may contain elevated levels of soluble salts and heavy metals, particularly copper and nickel. Numerous grasses, forbs and woody plants will tolerate the tailing as a rooting medium. Peat incorporation and topsoil dressing provided few benefits to the revegetation process which were not provided by a fertilizer application. With fertilization, grass/legume production in the tailing was comparable to local agricultural yields. Concentration of heavy metals in grasses grown in the tailing were generally below suggested tolerance limits for plants and animal forage. Legumes tended to accumulate higher concentrations of copper and nickel, and metal uptake of most plants was positively correlated with rate of fertilization. Tailing drainage water contained elevated levels of heavy metals, and establishment of vegetation had little effect on the quantity and quality of tailing drainage water. However, topsoil dressing significantly increased drainage water volume when compared to unvegetated control plots. Copper-nickel tailing revegetation recommendations were developed.

Jan 1, 1983

"MASSACHUSE'M'S INSTITUTE OF TECHNOLOGYBOLSAITIS, PETERMassachusetts Institute of TechnologyDepartment of Mineral Engineering77 Massachusetts AvenueCambr1dge,MA 02130(614) 253-5069ELLIOIT, JOHN F.Massachusetts Institute of TechnologyDepartment of Mineral Engineering77 Massachusetts AvenueCambridge, MA 02130(617) 253-3305RING, TERRYDepartment of Materials Science and EngineeringMassachu5etts Institute of TechnologyCambridge, MA 02130(6117) 253-4299"

Jan 1, 1988

By S. H. Ash, E. M. Brooks

"Many of the hoisting slopes at the mines in the State of Washington are driven on extra steep dips. To facilitate hoisting they are driven wide enough to provide two tracks. The cars are handled by high-speed, first-motion electric hoists and the trips run in balance.The State mining laws a provide that special man-cars be provided on slopes of 20° or more and that no one be allowed to ride while any loaded car is being hoisted in any slope in a mine. Obviously, in addition to the fact that it is more or less hazardous to ride while an empty trip is being hoisted, considerable hoisting time is lost during the day if some one has to ride the trips in the slope.Owing to the locations of pumps and various types of equipment, more or less travel is required up and down the slope. Not only to provide a proper safety factor but also to comply with the law, some other means of transportation in an¬other passageway is desirable. This is sometimes recognized in large mines by pro viding separate hoisting shafts, or slopes, and necessary equipment, which are use for transporting men and material. The handling of material in itself would justify the system in most large mines.The following description of an automatic electric man-hoist was prepared from data furnished through the courtesy of Mr. Thomas Murphy, superintendent of the Northwestern Improvement Company's mines in the Roslyn-Cle Elum coal field.The special features of this hoist are that no hoistman is required and its operation is always under the control of the person or persons riding the trip.The hoist was installed at mine No. 5, Roslyn, Washington, to provide a means of entering and leaving the mine on idle days or at night when no hoistman was on duty and to make it unnecessary to use the main hoist for a man trip during working hours. It has been in operation for about two years and has given very satisfactory service.The hoist, with all accessories, is housed in a concrete building 200 feet back from and in direct line with one of the main airways. One car with a capacity of six men operates over a distance of 1,200 feet on a 38° pitch.The wiring details of the electric circuits which control the operation of the hoist are shown in Figure 1-a.The hoist is driven through a worm gear by a 500-volt shunt-wound direct-current motor at a car speed of 120 feet per' minute. A gravity friction brake with magnetic release is mounted on the- motor shaft and is wired in multiple with the motor field coils. The hoist drum is also equipped with emergency friction brakes, which operate by gravity and are released, in case of overspeed, by the governor geared direct to the drum shaft. When these brakes set the control circuit is opened at contact 2E-2C and the motor stops.If the descending car meets some obstruction and is stopped, the hoist continues to run and unwind the rope. To guard against this occurrence, a weighted sheave wheel rides the rope 4 feet from the drum, and if the rope becomes slack the rider drops downward and opens the contact 2C-2E which stops the hoist.Limit switches, S1 and S2, are located on the hoist indicator, which is connected to the drum shaft through sprockets and chain. The pointer P indicates the position of the hoist at all times."

Jul 1, 1930

By Merle L. Bowser

An alinement (steering) sensor for continuous mining machines has been developed under a Bureau of Mines contract. A laser source in the entry projects a beam parallel to the centerline of the entry. The beam is optically shaped to a narrow, vertical fan and illuminates an array of optical sensors bunted on the mini machine. These sensors interpret the location of the beam into meter readings of heading (angle) error and lateral displacement errors. The system, which was tested for 5 months in an operating mine, appears to be fundamentally sound, and with some modification, should be applicable to remote or automatic guidance of continuous miners and other machines.

Jan 1, 1976

By A. L. Murray, P. A. Surgeon

The Spring Canyon Mine Rescue Association is a cooperative association supported jointly by five coal-mining companies located in Spring Canyon, Utah. The properties of mining companies the Carbon Fuel Co, Rains , Utah, the Liberty Coal Co. , Latuda, Utah, the Standard Coal Co. , Standardville , Utan, the Spring Canyon Coal Co. , Storrs , Utah, and the Peerless Coal Co. , Peerless , Utah about a mile apart and normally employ a total of 915 men , 733 underground 182 on the surface . and The Association was organized on July 5, 1921 , and Rudolph Clark, fomerly first - aid miner on U. S. Bureau of Mines Rescue Car 11 , was placed in charge. as manager . A board of directors made up of a representative from each of the cooperating companies (usually the mine superintendent ) is the governing body of the Association and the expenses are prorated on a basis of the production of each of the five mines . The Association maintains eight sets of Gibbs rescue apparatus and a motor truck fitted up as a combined rescue truck and ambulance . Additional apparatus are to be purchased . Standardville is the central camp in the canyon and has been made the headquarters of the Association . The apparatus are now kept and the truck housed in a small station, but plans have been prepared for a large station which will be built this summer . This new station will have a large apparatus room , a test chamber, a suitable room. for training, and a garage on the first floor, while above will be the living quarters of the manager . There is a good road through the canyon and the other camps are all within two and one -half miles of Standardville .

May 1, 1922

By Arthur L. Murray

"During recent months much criticism as to the efficiency of mine labor has been heard from various, sections of the country. No doubt much of this criticism has been well founded. The present lack of efficiency and of stability is due primarily to a spirit of restlessness and partial irresponsibility engendered during the transition from war conditions to peace time conditions. This spirit or unrest not only among the laboring classes but in every branch of the human family following a period of intense nervous tension in a nation appears to be a natural sequence of war and beyond the control of man. This condition will gradually disappear, and the majority of our people will again assume their natural order of living, but labor will for a considerable period be sensitive to these influences, whether they be exerted for good or for evil. Employers of labor should take cognizance of this fact and bend every effort towards the development of measures that promote efficiency and permanence of the working force.Labor efficiency depends upon many and varied factors. Some of these factors as applied to mine labor are briefly enumerated in the following paragraph:Selection and Placement of Manpower:In the selection of men the two main considerations are physical ability and adaptability. The laws of mechanics should be applied in the selection of men as in the selection of machinery. If a machine is required for a certain class of work, the type of machine known to be mechanically fit for such work is selected. Likewise, men should be selected with regard to their physical and temperamental fitness for the kind of work expected of them."

Apr 1, 1920

By Thomas M. Barczak

Advancements in support technology have occurred to a large extent because of the demands of the mine operators. Shield supports are no exception. The most notable changes in shield technology in the past decade have been increases in shield capacity and life expectancy, which have increased by a factor of 4 and 7 respectively since the inception of the shield support 25 years ago. The purpose of this paper is to set goals for the future generations of longwall shields. These goals include: (1) 100,000 cycle life expectancy, (2) improved hydraulic diagnostic capability, (3) smart load control with adjustable setting pressure algorithms, (4) composite material design to reduce weight and increase shield width, (5) constant set leg cylinder design, (6) improved joint design to reduce wear and stress, (7) advancements in leg cylinder socket design, and (8) an instrumented shield to measure in-service structural component loading. These design issues will continue to push the envelope in longwall shield technology that has provided the safest and most productive mining system employed in the history of mining. In preparation for this, a historical examination of shield failures is made and recent trends in shield design are evaluated. Design practices to improve structural margins of current designs are also addressed.

By L. C. IlsLey

Permissible blasting units are approved with the understanding that if actively marketed they will be listed as permissible so that all interested in such safety equipment may know what is available. The last detailed lint of permissible units was published as Technical Paper 4294/. All of the blasting units of that list have become obsolete or have boon modified as covered by extensions of the original approvals.

Jan 1, 1941

By R. W. Freedman

The gas chromatographic method, devised by the Bureau of Mines for analyzing routine mine air samples, was compared with the infrared method used for confirmatory determination of methane in mine air. While maintaining the specificity of the infrared method for methane determination, the gas chromatographic method is more precise, much more rapidly performed, and more convenient.

Jan 1, 1968

By William E. Dennis

"INTRODUCTION The San Antonio Canyon prospect was examined by engineers 3/ of the Bureau of Mines in March 1943 and again in October 1944. In July 1944, the United States Geological Survey mapped the prospect and submitted a report 4/ recommending core drilling by the Bureau of Mines. The drilling project, which was supervised by the author, was started on January 10 and completed on May 10, 1946.ACKNOWLEDGMENTSIn its program of investigation of mineral deposits, the Bureau of Mines has as its primary objective the more effective utilization of our mineral resources to the end that they make the greatest possible contribution to national security and economy. It is the policy of the Bureau to publish the facts developed by each project as soon as practicable after its conclusion. The Mining Branch, Lowell B. Moon, chief, conducts preliminary examinations, performs the actual investigative work, and prepares the final report. The Metallurgical Branch, O. C. Ralston, chief, analyzes samples and performs beneficiation tests. Acknowledgment is made to W. D. McMillan, engineer in charge of the Austin field office, and to J. H. Hedges, chief of the Tucson Division, Mining Branch, for general direction and advice. The samples were analysed in the laboratory of the Metallurgical Branch at Rolla, Mo., C. Travis Anderson, chief."

May 1, 1947

By F. R. McDonald

This report presents a discussion of the spectra of 39 condensed thiophenes in which the structure includes at least 1 benzene ring. The vibrational bands present in three regions of the infrared spectra of these thiophenes were interpreted by comparing the similarities of the spectra of condensed thiophenes with the spectra of substituted benzenes. In the overtone-combination region 23 of the 39 condensed thiophenes had spectra which contained sufficient detail to be usable for correlating this region of the spectrum with the appropriate benzene spectrum. In the in-plane deformation region it was possible to make correlations for the vibrations of 18 of the 39 condensed thiophenes whose infrared spectra were studied. In the out-of-plane deformation region the C-H out-of-plane vibrations for hydrogen on benzene rings in the condensed thiophenes can be correlated using known data from substituted benzenes.

Jan 1, 1967

By C. M. Mason

The current Bureau of Mines active list of permissible explosives includes 95 brands. Twelve are gelatinous and the rest are the more commonly used granular ammonium nitrate type. The list of permissible blasting devices comprises five Cardox models.

Jan 1, 1968

By A. B. Coates

During the last three years the use of ethylene glycol dinitrate4 (E.G.D.) as at low-freeze (L.F.) agent in place of nitropolyglycerin has become common in the manufacture of explosives of the dynamite type. The usual proportion of D. G. D. in the explosive "oil" is 25 per cent; the remainder, 75 per cant, is regular nitroglycerin. These proportions were probably selected as a continuation of the practice of 25 per cent nitropolyglycerin and 75 per cent regular nitroglycerin.

Jan 1, 1929

By William C. Cooley

[Data from t.-raturs on each hydr,ne has been assembled on the- data sheets whichw6ed in this Appandin. Dai_iis are provl_ od for ::amines or hydraulic s-ctions in the USSR (TDPhw~s), 8 in ASR (Kuzbass) , 1i-gin i, 1 in 7in China, i in Japan, and l in C~n- i.Ata sheetsiov tion prepared for mines in New Zealah_~sddered very rele¬ vant, nor forf !aA of information. In aW,!~.F in : --- C=SR for tiara ShoeLS ara 1palAwdl satinieral mines have operac- ~ - re Manned about which very limited data exist as folloos:]

Jan 1, 1975

By H. Tomlinson

The development of the Sevier Valley Coal Co.'s mine marks the opening of the Salina Canon coal district in Utah. The mine is favorably located with respect, to the existing markets of the West, and if the present estimates of the amount of workable coal in it are accurate it has many Important advantages in favor of its development. This mine is situated 18 miles east of the town of Salina, Sevier County, Utah, which at present is the nearest shipping point oh the Marysvale branch of the Denver & Rio Grande Western Railroad, and is about 152 miles south of Salt Lake City, which is the distributing center for much of the coal from the Carbon - Emery coal field and is the place from which nearly all Utah coal shipped to San Francisco and points on the northern Pacific coast has a common haul.

Jan 1, 1930

Real economic growth for 1988 may fall short of the 3.3% projected by the U.S. Department of Commerce in August 1988 be-cause the summer drought and intense heat in many areas curtailed output more severely than expected. The economy grew at an average annual rate of 3.0% for the first three quarters of the year, slowing in the second and third quarters. Export growth, which occurred even as the dollar edged up com-pared with other industrial country currencies, was an important factor in the expansion. Notable gains were posted in sales of machinery, computers, aircraft, chemicals, and telecommunications equipment. Imports increased, but not as much as exports, and the U.S. trade position was still much improved from that of 1987. Personal consumption expenditures grew slightly faster than the economy as a whole. Purchases of consumer durables showed notable strength in the first half of 1988, but slowed down in the third quarter. [ ] Despite the moderate rise in interest rates, business spending for new plant and equipment also rose and contributed to 1988 gross national product (GNP) growth. Both new business investment and export demand spurred orders for U.S.-made machine tools. Orders for machine tools for the first 8 months of 1988 were almost triple those for the corresponding period in 1987.

Jan 1, 1988

By Robert A. Bradburn

The Bureau of Mines has developed a miniature, portable two-level oxygen-deficiency alarm and produced three prototype models. Each operates from a 4.2-v dc power source, and the highest current drain of any model is 80 ma. An electrochemical cell, which produces an electrical output in proportion to the partial pressure of oxygen to which it is exposed, is used as an oxygen detector. The output of the cell is applied to an electronic circuit that detects two different levels of oxygen percentage below that of normal air, and produces distinct audible signals at these levels. The hazard alarm mode is activated when the oxygen percentage first drops below normal and produces a 500-cps "beep" tone with an intermittency of 1 cps. The danger mode produces a continuous 500-cps audible signal when the oxygen percentage drops still lower.

Jan 1, 1968

By S. J. Broderick

[The authors gratefully acknowledge the assistance of O. C. Ralston, chief engineer, Nonmetals Division, Bureau of Mines, Who suggested the problem and Gave valuable aid during the course of the work. Thanks axe due also to Will H. Coghill, supervising engineer of the Southern Experiment Station, Bureau of Mines. INTRODUCTION One phase of the general program for utilization of coal-mine waste led to the possibility of making a water softener from the material, as the waste matter contained both coal and clay and. it is known that both these substances can be so activated as to exhibit distinct base-exchange properties. The carbonaceous]

Jan 1, 1941

By Daniel Ng

The U.S. Bureau of Mines-Michigan Technological University mine ventilation mainframe program was successfully adapted for execution in a personal computer (PC). The hardware requirement can be as modest as 256 kilobytes (33) of random access memory (RM) and two floppy disk drives. A version compiled for a PC possessing 512 Kb RAM has arrays dimensioned to accommodate 512 separate mine airways and junctions, and it contains all the features and capabilities of the original version. It has successfully analyzed all the ventilation networks tested, including a very large commercial mine (404 airways, 237 junctions, and 5 fans). In all cases the PC version produced practically identical results as obtained from the mainframe computer. In all respects, the PC version performed the same as the mainframe version with the exception of execution speed When a numerical coprocessor is employed, execution time can be reduced by more than 50%.

Jan 1, 1989