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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

Early experiences suggested autogenous mills were difficult to operate and consumed substantially more energy than conventional rod/ball mill circuits. As our understanding has increased and the technology has matured this perception has changed to the point where most new comminution circuits are ag/sag based. In addition many operators have replaced existing conventional circuits with this technology. The JKMRC has been studying ag/sag mills for over 20 years. During this time it has amassed what is probably the single largest and most detailed data base of pilot and full scale mill operations in the world. This has been used to help develop and refine its cur- rent commercially available mathematical model of ag/sag mills. A decade of its application has greatly helped simplify both design and operation of ag/sag milling circuits as well as helping to promote the effective use of recycle crushing, secondary crushing and closed-circuit operation. This paper describes the development of ag and sag milling in terms of our understanding and the evolution of the technology. In addition the application of mathematical modelling and simulation in designing and operating efficient circuits is described with the aid of practical examples.

Jan 1, 1998

By Gerald G. Griswold, James O. Greenslade, Cherie Tilley, Richard Reseigh

INTRODUCTION The Harrison Western Corporation, a leading Denver based mine contracting and engineering concern, is presently engaged in sinking two 1,006 m (3,300 ft) shafts for the Phillips Uranium Corporation at their Nose Rock Project, approximately 13 miles northeast of the small community of Crownpoint in McKinley County, New Mexico. The Nose Rock Project is the first attempt by the Phillips Uranium Corporation to tap the deep uranium reserves in what has become known as the Grants Mineral Belt. (See Figure 1) Project Description Phillips Uranium Corporation's plan for the large 2700 metric ton per day (2950 tons/day) mining facility calls for a series of deep access and ventilation shafts ranging from 4.27 m (14 ft) to 5.49 m (18 ft) in diameter to approximate depths of 1,006 m (3,300 ft). The initial pair of shafts consists of one production shaft and one ventilation shaft separated by a distance of 91 m (300 ft). The interbedded layers of sedimentary sandstones and shales to be penetrated by the shafts contain several major water producing aquifers, the deepest being the mineralized zone called the Westwater Canyon Member of the Morrison Formation.

Jan 1, 1981

By Robert J. Timko, Edward D. Thimons, Robert L. Derick

In early June, 1986, a fire of unknown origin erupted in one of several main entries of a coal mine located in southwestern Colorado. The fire was aggressively fought with high- expansion foam. As a result of several strategic decisions, the fire appeared to be held in check. Unfortunately, sufficient quantities of foam were unavailable and as soon as the foam was depleted, control of the fire was lost. To prevent further damage and the possibility of an explosion, all entries to the mine were sealed. This paper recounts activities from the discovery of the fire to the initial reentry of the sealed mine including location of the fire, the decisions made to best combat it, and the steps taken to rapidly and securely seal the mine when this became necessary. The mine operator requested the Bureau's assistance in obtaining and analyzing mine fire gases taken from sampling ports placed through the mine seals. This report describes how samples were taken and what gases were analyzed. In addition, this work describes the initial exploration of the sealed mine by personnel using oxygen breathing apparatus.

Jan 1, 1987

By T. Shungu, N. Vermaut

The various copper-cobalt ores mined by Gecamines, together with typical plant applications and results, are briefly described. Intensive laboratory investigations have been undertaken in recent years to improve the metallurgical performances of the various concentrators. As a result of these tests, it was shown that the flotation of the siliceous oxide ores could be improved by increasing the efficiency of the palm oil collector (energetic conditioning, chemical emulsifier, petroleum sulfonate addition) and by varying the froth depth in the cells. A new flowsheet incorporating these modifications and a regrinding stage has been approved for the rehabilitation of the Kolwezi concentrator. For what affects dolomitic oxide ores, hydroxamates were tested as secondary collectors and, based on successful laboratory results, plant trials were run but failed due to excessive frothing. In other plant tests, xanthates were replaced by a xanthate- fatty acid mixture; plant trials over more than one year proved successful for copper, but not for cobalt. Mercaptans were tested as secondary collectors for the sulfides flotation from sulfide or mixed oxide-sulfide ores; laboratory results proved successful but, to date, no plant test has been run.

Jan 1, 1987

What is your assessment of the current state of the minerals industry? It is no understatement that domestic mining is facing a severe crisis at this time. The sharp decline in commodity prices and demand is putting a great strain on domestic and worldwide mining, causing major declines in profits and market capital of mining companies. This, in turn, has lead to major production cuts, layoffs, shut-downs of operating properties, and the deferral of new and expansion projects. These changes in the minerals industry have played a major role in the health of the economy. Operationally, the industry continues to develop new technologies that are making our work more efficient, more cost effective and more environmentally acceptable and safe. During downturns like this, companies generally pay closer attention to operational efficiencies and process optimization. Historically, new technologies and processes tend to be developed during down markets, and I believe we will see the same thing as companies strive to preserve liquidity and maintain or improve their margins. On the positive side, the drop in commodity prices has resulted in a reduction in operational costs, as the costs for fuel supplies and construction materials have decreased.

Jan 1, 2009

By E. F. Young

An integrated steel company is an industrial complex ranging from raw materials mining, through pyrometallurgical smelting and refining, and hot shaping, to product finishing and coating. Within this complex is a great variety of operations which use vast quantities of water, and a variety of water uses which can result in pollution of many different types. The industry has recognized most of its problems for some time, and has spent a great deal of money and effort in reducing and eliminating pollution. A recent survey by AISI showed that the industry has spent, within the last 15 years, two hundred forty millions of dollars on water pollution control, and has authorized spending eighty-seven millions more on this type of non¬productive facilities. While much still remains to be done, I think the record to date is one we can be proud of. In this presentation, we will attempt to outline a number of the water pollution problems encountered in an integrated steel company and to show what types of corrective action have been and are being taken, using Jones & Laughlin Steel Corporation as an example.

Jan 1, 1968

By Joseph S. Malesky

The discovery and development of explosives mark one of the most important findings in the history of civilization. Without explosives our vast economic enterprise concerning the mining of coal, copper, iron, aluminum, and various other ores could not function. Explosives are used in all kinds of construction works, in the razing of old buildings, blasting of trenches, driving of tunnels, and in many other instances common to our everyday life. For these reasons explosives are rightfully referred to as the forerunner of progress. An explosive may be defined as a substance (usually a mixture) that, when flame or shock is applied, yields readily to rapid combustion or oxidation, accompanied by the formation of such relatively large quantities of gases as to produce much violence and pressure which, in turn, react against their surroundings and cause what is termed an explosion. By their very nature the action of explosives is destructive and disruptive of adjacent materials. Decomposition of explosives can occur through deflagration, which is rapid burning or combustion, as in the case of black powder, or through detonation, which is an almost instantaneous disruption, as in the case of dynamites and blasting agents.

Jan 1, 1981

By F. Carew

Accurate knowledge of what mass and grade is to hand and where it is stored is key to mine efficiencies and overall profitability. In order to make the right decisions and align production with stockpile capacity, feed and contract demand, a clear and accurate view from production through blending and processing is required. The use of a mine production management solution can provide you with a high degree of confidence in and visibility into validated data as well as auditable and traceable material movements, activities and surveys. A robust calculation engine enables mass and grade changes to propagate to material movements and stockpiles to ensure you are getting the most accurate view at all times. Tracked changes in material balances can be readily incorporated in revised production schedules to close the loop. The availability of accurate, timely information, coupled with predictive trend indicators, is a significant advance in narrowing the gap between claimed and planned production that is common to many mines, regardless of commodity. This paper provides an overview of a Mine Production Management System (MPMS) and explains how the system helps address the challenges listed above.

Jan 1, 2011

By G. E. Rouse

Anomalies of sulfur dioxide and other gases have been defined, by direct measurement, around various sulfide bodies. These readings were made (1) in soil gas and (2) in the atmosphere, from both ground vehicles and, to a limited extent, from helicopters. Test areas included porphyry copper and molybdenum deposits, sulfide bearing vein systems, pyrite zones associated with sandstone uranium accumulations, and pyrite-bearing mine dumps. Some of the deposits are covered by as much as several hundred feet of overburden or barren rock, while others outcrop, or have been exposed by mining operations. Depending on local conditions, background values of sulfur dioxide in soil gas and the atmosphere range from 1 to 15 parts per billion. Using present techniques, anomalous readings are recognized at approximately two times background. Apparent "depth penetration? on known deposits has ranged to several hundred feet. Readings have been made over known deposits from a helicopter and ground vehicle moving at up to 40 mph. The rate at which the survey may be carried out depends largely on the size and extent of the anomaly. The existence and magnitude of sulfur dioxide anomalies around sulfide-bearing deposits is a function of geology, target size, soil moisture, and climatic conditions such as temperature and temperature changes, barometric pressure, wind velocity, and precipitation. Industrial S02 pollution can effectively mask the presence of the anomalies sought.

Jan 1, 1971

By Peter J. Szabo

In 1980, a caravan of representatives of Japanese trading companies debarked on the shores of the United States bearing gifts of watches, electronic games, and radios. In early 1983, we find in a parking lot of a major U.S. coal company, a haggard general manager of marketing returning to the Orient with a box under his arm of trinkets of his own; cross pens with company logos, alarm clocks, etc. The tables have turned, but our fellow sitting in a jet plane over the Pacific Ocean had only to heed the warning of the famous 19th Century poet well familiar with the ways of the Far East. Kipling said; "And the End of the Fight is a tombstone white and with the name of the late deceased, And the epitaph drear, a fool lies here who tried to hustle the East."

Jan 1, 1984

By Hoke M. Garrett

The domestic cement industry demands about 550 trillion Btu annually, at a time when reduced fuel use has become a necessity due to the energy shortage. In terms of the overall power picture, that 550 trillion Btu, which includes both fossil and electrical energy, means about 0. 870 of all energy consumed in the U. S. The various factors influencing reduction of this energy consumption are the subject of this paper. Nationally, the energy shortage is being tackled on two fronts--increasing supply and reducing demand. Making cement consumes energy; therefore, the industry cannot join the effort to increase the energy supply except indirectly as noted later. Demand can also be attacked on two fronts--by reducing cement consumption or by reducing the amount of energy required to make cement. The following discussions on reducing cement industry energy consumption center briefly on the prospect of reducing cement consumption followed by a broad evaluation of the potentials for improving cement-making thermal efficiency.

Jan 1, 1974

By Jr. Schnakenberg

The automation (robotization) of coal mining activities at the face offers improvements in worker safety and productivity. The evolutionary introduction of autonomous, intelligent robotic machines to perform the most hazardous tasks may become a reality within the next 10 years. The U.S. Bureau of Mines Robotics and Automation research program is aggressively pursuing the development of the enabling technology necessary to achieve this goal. This program consists of both core and applications research, each focused on the fundamental issues of robotic technology. In the short term, the research is directed specifically to the robotization of present-day underground equipment and is being performed in a manner that can make incremental improvements in safety and productivity. The long-term goal is the development of intelligent autonomous mining systems.

Jan 1, 1990

By C. K. Jankousky

The midwestern area referred to is the Illinois basin. The coals presently worked are mainly the No. 5 and No. 6 coal seams which vary in thickness from five to eleven feet. Present average of the more important No. 6 id about nine feet. The coal can vary considerably in toughness within the same mine with some coal perhaps rashing very easily and other coal being extremely difficult to cut. Top is generally well laminated shales with some fortunate areas having limestone roof. There are local areas with troublesome top of poorly laminated shales, shale with slickensides and shale intermingled with small partings and traces of coal. The bottoms are generally one to three feet of clay which softens readily on exposure to moisture. The mines are dry although some water is released and collects from rapid penetration of the seam by continuous miners. However, there are locally wet areas. Most of this material refers to mines of the Freeman Coal Mining Corporation. The mining operations written about are underground mines in southern and central Illinois.

Jan 1, 1962

By R. S. Shepard

The closing remarks of a paper which I presented at the annual AIME meeting at Dallas, Texas during February of 1963; contained a forecast of increased activity in trackless underground ore mining which finalized that presentation. At that time, HAD I been peering through my brightest rose colored glasses, I could not have foreseen the unprecedented rapidity of acceleration of underground ore mining methods which has since ensued. From Death Valley, California diagonally to St. Johns, New Foundland; from Australia to Africa to Sweden to France and Germany; from South America to Southern Mexico to Northern Saskatchewan and Northern Manitoba the expansion of trackless underground ore mining methods has probably progressed at a faster rate than any other revolutionary' change in the history of underground ore mining.

Jan 1, 1967

By S. M. Moore, J. F. Burr, R. Fernando, D. Snyder

"The Mine Improvement and New Emergency Response Act of 2006 (MINER Act Public Law 109-236) was passed by Congress in response to three major underground coal mine accidents in the United States that claimed the lives of 19 miners. The Act resulted in substantial changes in the underground coal industry relative to the use of technology for mine escape, rescue, disaster response and other areas where the lack of these technologies contributed to the fatalities caused by these tragedies. This year marks the 10th anniversary of the MINER Act, which makes it an opportune time to reflect on the events that led to its passage, the changes that have been made since then, and the work that remains to be done. As discussed below, the last decade has demonstrated tremendous cooperative efforts among mining operators, technology innovators, labor, The National Institute for Occupational Safety and Health (NIOSH), the U.S. Mine Safety and Health Administration (MSHA) and state regulators, resulting in substantial improvement of the technologies used for escape and rescue and noteworthy progress toward meeting many of the goals of the MINER Act. While the MINER Act and this article pertain primarily to coal mining, many of the technologies are equally applicable to any underground mining and have already found some acceptance outside of coal. TECHNOLOGY GAPS TARGETED BY THE MINER ACT The MINER Act addressed several technology challenges: • Problems with donning and switching between self-contained self-rescuers (SCSRs). • Poor visibility in smoke. • No wayfinding assistance for escape from the mine. • Limited breathable air supply. • Inability to locate trapped miners. • Inability to communicate with trapped miners. • Failure of mine seals. The MINER Act had several provisions that prescribed specific safety technologies intended to address these issues. Many of these were directed at post-accident technology requirements — an area in which Congress mandated additional technology investment. Specifically, the Act required mine operators to submit emergency response plans (ERPs) that contained provisions for implementing new or improved post-accident communications, tracking, lifelines, refuge alternatives and breathable air supplies along with training for emergency procedures and local coordination of emergency response. Most of the requirements were to be carried out within three years of the ratification of the MINER Act. In addition to these requirements for mine operators, the Act clarified and expanded NIOSH’s role and authority in enhancing the development of new mine safety technologies and expediting their commercial availability. The MINER Act also required NIOSH to develop research on refuge chambers, mine seals and the use of belt air and fire-retardant belts. Mine seals had to be upgraded and MSHA turned to NIOSH for applied research to establish the new explosion-resistance requirements. Progress toward closing the gaps."

Jan 1, 2017

By Michael V. Wolski, Ryan O. McCarter, Kenneth A. Johnson

"The Central Subway is Phase 2 of the San Francisco Municipal Transportation Agency’s (SFMTA) Third Street Light Rail project and will extend the existing Phase 1 initial operating segment from its current connection to the Embarcadero line at Fourth and King streets along Fourth Street to Market Street, under the Bay Area Rapid Transit (BART) and Muni Metro tunnels and then north beneath Stockton Street to Chinatown (Fig. 1).Total new track to be constructed as part of the Phase 2 work consists of approximately 734 m (2,410 ft) of surface track and 2,636 m (8,650 ft) of tunnels. The tunnels were constructed as twin, singletrack bores by two tunnel boring machines (TBMs) (Johnson, 2014) moving north from the southern end of the launch box under the I 80 freeway between Bryant and Harrison streets. North of Chinatown Station the TBMs continued another approximately 683 m (2,240 ft) to a retrieval shaft near Columbus Ave. at Washington Square. The project also includes five cross passages to connect the two tunnels, and three underground stations (the Yerba Buena/ Moscone Station, Union Square/Market Street Station and Chinatown Station.)Excavation of the twin tunnels was performed with two TBMs, with both TBMs driving northward from the launch box. TBM excavation was performed such that the location of the machines was staggered to separate the active excavation faces by a minimum of 91 m (300 ft) between headings. This minimum separation was maintained until the first TBM arrived at the retrieval shaft plug, at which time the separation requirement was relaxed.Excavation began with the “southbound” (SB) tunnel which will ultimately accommodate the southbound TBM light rail trains followed by the second TBM in the “northbound” (NB) tunnel. With the completion of the drives in June 2014, cross passage excavation then began and was completed in April 2015. Overall, construction of the Central Subway tunnels was a success considering the nature and complexity of the project. Additional details of the completion of the Central Subway tunnels are presented in another paper from the RETC 2015 conference (Leong et al., 2015)."

Jan 1, 2015

By F. G. Miller

In mid-1972 we determined that a fresh approach to coal mining research was needed for the industry as well as for Bethlehem. The reasons to us were obvious: Productivity was in the throes of a steady decline, and labor and maintenance costs were spiraling upward. Yet, despite this predicament, nowhere in the U.S. at that time was there a comprehensive and coordinated research and development plan in the offing. The Bureau of Mines had not yet been charged with such a responsibility, and industry was content to rely on machinery manufacturers for innovations. After studying our own mining practices, the state-of-the-art of mining research elsewhere, and development work by manufacturers, we presented a comprehensive research package to our management at the end of 1972. The ideas and experience of many operating and management personnel in our Corporation contributed to the formulation of the final plan as approved.

Jan 1, 1976

By Jerome E. Grader

Special-purpose analog computers are being profitably applied in the process industries to perform miscellaneoas online computing functions in situations where conventional measurement and/or control hardware cannot perform a required task satisfactorily. This paper will discuss the application of such equipment in the mining industry. It is divided into two parts, beginning with a description of operation of the hardware, followed by a discussion of several applications of the computers to mining industry control problems.

Jan 1, 1969

By Robert W. Bruhn

Ground movements associated with high extraction underground coal mining, such as pillar retreat and longwall, are sometimes large enough to disrupt the ground water regime as well as damage buildings and other surface structures. A U.S. Department of Energy/Bureau of Mines- sponsored subsidence study currently underway at Kitt Energy Corporation's Kitt No. 1 Mine near Philippi (Barbour County), West Virginia has provided an opportunity to monitor the ground water response above a mine panel during both developmental and pillar retreat mining. The initial findings concerning ground water effects presented in this paper indicate that total extraction mining produced significant water level declines in deep-lying strata but had little effect on water bevels at shallower depths.

Jan 1, 1985