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Abstract

The extraction of mineral deposits is usually charged with additional taxes or royalty fees that go beyond the general income tax. As a rule, countries prefer stable sources of fiscal revenues based on the volume of raw material extraction, and investors prefer models based on profit tax, i.e. taking operating costs and risks lower than the expected profitability of the project into account. As a rule, too high a burden for the mining sector affects investors’ decisions regarding the introduction of new investments. There are a number of examples where excessive fiscal burdens force investors to move to countries with more favorable tax systems. An analysis of various forms of taxation of mining enterprises around the world has been presented and compared with the system implemented in Poland. Usually, the countries that apply the royalty fee in the mining sector at the same time introduce a number of adaptation mechanisms. This is crucial for new investments due to the fact that they may to some extent compensate for the high costs of transition from the investment to the operational phase. In most cases, several incentive mechanisms are used at the same time, e.g. the accelerated settlement of investment expenditures and the unlimited settlement of losses. The copper and silver mining tax introduced in Poland increased the discounted effective tax rate (ETR) from 38.5% to 89% for the entire investment period, which resulted in a 11-year return on investment, as well as a drop in the internal rate of return (IRR).There are currently no mechanisms in Poland which would balance the burden of this tax for a new investor. In order to balance the extraction tax for certain minerals in terms of the IRR and ETR key indicators, the introduction of several adaptation mechanisms has been proposed. For new investments the most essential mechanism is the preferential settlement of capital expenditures incurred in the pre-production phase of an investment. The others include accelerated amortization, the ability to deduct certain expenses for the exploration phase from the tax base, along with an extended tax loss settlement period, or a mechanism for deducting a certain percentage of investment expenses directly from the tax.
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Abstract

Post-industrial areas are an area of concentration, penetration and shaping the economic, social and environmental zone. The strategic goal of transforming post-industrial areas should be to obtain a new, dynamic and favorable state of equilibrium for a given area, as well as its surroundings after cessation of operations. The purpose of the article is to indicate the possibility of adaptation of post-industrial areas, especially after exploitation of the mineral, to perform new functions. The direction and the purpose of the recultivation and planning actions to a large extent may be influenced by specific social and economic conditions affecting the competitiveness of each and individually treated fragment of space.
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Abstract

The article contains considerations on possible actions directed at increasing productivity of hard coal mining industry. It is necessary to improve the state of the industry, and ensure its survival. Basic definitions and measures concerning productivity and management were presented to illustrate examples referring to a mining enterprise. Then, basing on organizing, one of the management functions, the issue of productivity in a mining enterprise and its influence on improving effectiveness of operational management, was analysed. An assumption was presented that solutions concerning identification of sources and volume of costs, hitherto existing in mining enterprises, ought to be complemented with the planning function following process approach. It can be the starting point for decisions of economic feasibility of given deposits, seams or parts of them, before mining operations start, and to control incurred costs in process approach. The article is summed up with a process algorithm of cost management.
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Abstract

The aim of the article is to present the selected results of analytical investigations concerning possible directions of reducing the unit production costs in the mining company together with some results of practical calculations. The investigations emphasize the role of the rate of utilising the production capacity leading to reducing the unit production costs. The main component having an essential influence on the unit production costs are the fixed unit costs. Two basic indices of a crucial meaning for searching for possibilities leading to decreasing the unit production costs are assumed. The first index (w1) is a measure of the rate of utilising the production capacity, the second one (w2) concerns the fixed costs coincided with the unit of the production capacity. Theoretical considerations concerning the mathematical modelling of the unit production costs as the values depending on the rate of utilising the production capacity and the fixed costs coincided with the production capacity unit, are presented in the first part of the paper. The rationalisation criteria of the mine unit production costs are formulated. These criteria can constitute the elements of restructuring program for the mining company. The calculation example with the use of the practical input data shows the impact of the rate of utilising the production capacity on the mine unit production costs. In the example two variants of annual working time are taken into account. Results of appropriate calculations are presented and analysed in an aspect of reducing unit costs of production as a result of increasing rate of utilising the mine production capacity.
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Abstract

The paper analyzes the impact of potential changes in the price relation between domestic and imported coal and its influence on the volume of coal imported to Poland. The study is carried out with the application of a computable model of the Polish energy system. The model reflects fundamental relations between coal suppliers (domestic coal mines, importers) and key coal consumers (power plants, combined heat and power plants, heat plants, industrial power plants). The model is run under thirteen scenarios, differentiated by the ratio of the imported coal price versus the domestic coal price for 2020–2030. The results of the scenario in which the prices of imported and domestic coal, expressed in PLN/GJ, are equal, indicate that the volume of supplies of imported coal is in the range of 8.3–11.5 million Mg (depending on the year). In the case of an increase in prices of imported coal with respect to the domestic one, supplies of imported coal are at the level of 0.4–4.1 million Mg (depending on the year). With a decrease in the price of imported coal, there is a gradual increase in the supply of coal imports. For the scenario in which a 30% lower imported coal price is assumed, the level of imported coal almost doubles (180%), while the supply from domestic mines is reduced by around 28%, when compared to the levels observed in the reference scenario. The obtained results also allow for the development of an analysis of the range of coal imports depending on domestic versus imported coal price relations in the form of cartograms.
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Abstract

The paper presents an analysis of SPC (Statistical Process Control) procedures usability in foundry engineering. The authors pay particular attention to the processes complexity and necessity of correct preparation of data acquisition procedures. Integration of SPC systems with existing IT solutions in area of aiding and assistance during the manufacturing process is important. For each particular foundry, methodology of selective SPC application needs to prepare for supervision and control of stability of manufacturing conditions, regarding specificity of data in particular “branches” of foundry production (Sands, Pouring, Metallurgy, Quality).
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Abstract

The new legislative provisions, regulating the solid fuel trade in Poland, and the resolutions of provincial assemblies assume, inter alia, a ban on the household use of lignite fuels and solid fuels produced with its use; this also applies to coal sludge, coal flotation concentrates, and mixtures produced with their use. These changes will force the producers of these materials to find new ways and methods of their development, including their modification (mixing with other products or waste) in order to increase their attractiveness for the commercial power industry. The presented paper focuses on the analysis of coal sludge, classified as waste (codes 01 04 12 and 01 04 81) or as a by-product in the production of coals of different types. A preliminary analysis aimed at presenting changes in quality parameters and based on the mixtures of hard coal sludge (PG SILESIA) with coal dusts from lignite (pulverized lignite) (LEAG) has been carried out. The analysis of quality parameters of the discussed mixtures included the determination of the calorific value, ash content, volatile matter content, moisture content, heavy metal content (Cd, Tl, Hg, Sb, As, Pb, Cr, Co, Cu, Mn, Ni, and W), and sulfur content. The preliminary analysis has shown that mixing coal sludge with coal dust from lignite and their granulation allows a product with the desired quality and physical parameters to be obtained, which is attractive to the commercial power industry. Compared to coal sludge, granulates made of coal sludge and coal dust from lignite with or without ground dolomite have a higher sulfur content (in the range of 1–1.4%). However, this is still an acceptable content for solid fuels in the commercial power industry. Compared to the basic coal sludge sample, the observed increase in the content of individual toxic components in the mixture samples is small and it therefore can be concluded that the addition of coal dust from lignite or carbonates has no significant effect on the total content of the individual elements. The calorific value is a key parameter determining the usefulness in the power industry. The size of this parameter for coal sludge in an as received basis is in the range of 9.4–10.6 MJ/kg. In the case of the examined mixtures of coal sludge with coal dust from lignite, the calorific value significantly increases to the range of 14.0–14.5 MJ/kg (as received). The obtained values increase the usefulness in the commercial power industry while, at the same time, the requirements for the combustion of solid fuels are met to a greater extent. A slight decrease in the calorific value is observed in the case of granulation with the addition of CaO or carbonates. Taking the analyzed parameters into account, it can be concluded that the prepared mixtures can be used in the combustion in units with flue gas desulfurization plants and a nominal thermal power not less than 1 MW. At this stage of work no cost analysis was carried out.
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