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By M. Reuter, U. Boin

The target of the current metallurgical industry is to recycle and utilize all their by-products, so as to close the sustainable production loop. Slags are the important wastes and by-products of metallurgical industry, which have been treated, recycled and used worldwide. The present paper summarizes the current status of utilization of the various slags from ferrous and non-ferrous metal production, as well as waste incineration, and recycling of salt fluxes in secondary metal production. In addition, the environmental issues of the metallurgical slags are addressed. The metallurgical oxide slags have stone-like properties and, thus, their major applications are in civil engineering field. The slags should be recycled, modified and processed in a proper way, by taking the environmental impact into consideration. With the treatment of salt slags for melting aluminium scraps, as an example, the recycling and elution properties of the salt slags are discussed. Our research indicates that the viscosity of the salt flux is increased with addition of non-metallic components, that a certain percentage of fines remain in suspension, which determines the viscosity, affecting the settling of heavier materials. High slag viscosity will lead to more fine aluminium metal entrapped in the salt slag (may also be seen as a high temperature slurry), and thus increase the load of salt slag recycling. Keywords: recycling, environment, metallurgy, slags, fluxes, salts.

Jan 1, 2004

By Wilson A. F

The use of stable isotopic measurements as a technique for elucidating the origin and history of the water in hydrothermal fluids is relatively new. Recept studies have emphasized the importance of meteoric water in the formation of many hydrothermal ore deposits including many epithermal gold-base metal deposits which occur in faulted volcanic terrane. Other vein-type gold ores are believed to have formed from fluids of magmatic or metamorphic origin and exhibit characteristic d18O values. Preliminary oxygen and carbon isotopic data for some important gold deposits of eastern Australia have emphasized the diverse origins of their ore fluids.The Mount Morgan gold-copper orebody is shown to be of the volcanogenic massive sulphide type with ore fluids predominantly of sea water origin. The Charters Towers fissure veins formed during hydrothermal activity associated with intrusion of Lolworth Igneous Complex equivalents. Oxygen isotopic studies of the quartz reefs at Stawell and Gympie have been inconclusive. The ore fluids have a d18O value of about 7 per mil and may be of magmatic or metamorphic derivation.

Jan 1, 1981

By Martin B. Hudson, Daniel Brescia, Zhangwei Ning

Due to the complexity and sensitivity of surrounding environments, instrumentation and monitoring (I&M) is critical for many urban deep excavations. The objects to be monitored include shoring bulkheads, retained embankments, adjacent buildings and roads as well as underground utilities. However, there are also plenty of constraints on the implementation of I&M such as: congested site space, difficult access to instruments, coordination among multiple contractors, and installation permits for private or public properties. Because of these constraints, sometimes the implementation of the initially planned I&M is delayed, its scope is reduced, and/or the continuity of monitoring is interrupted. For these reasons, it is important to implement the I&M with robust and redundant capabilities while providing minimal interference to the project construction and schedule. This paper describes state-of-the-art I&M technologies including automatic motorized total station (AMTS) with camera and automatic leveling device, reflectorless AMTS and IoT- based wireless sensors based on a case study of an on-going deep excavation project. INTRODUCTION In urban environments, deep excavations requiring the construction of temporary shoring bulkheads are becoming increasingly common, with the associated need to provide protection of the surrounding built environment during construction. Protection of the surrounding environment requires planning, engineering, construction, monitoring, and excessive shoring movement mitigation. The I&M is a vital component of the deep shoring implementation. In public projects, geotechnical I&M is often placed within the general contractor’s scope, whereas the majority of deep excavations are privately undertaken. For those private developments, sometimes the developer contracts the geotechnical I&M directly with the project geotechnical engineer or by a geotechnical I&M specialist hired by the project geotechnical engineer. In either the public project or private development case, the effective deployment of the I&M system relies heavily on coordination and collaboration with the project contractor.

Jan 1, 2018

By G A. Ekama

This paper describes a novel system for the biological sulfate reduction (BSR) of acid mine drainage (AMD) using primary sewage sludge (PSS) as carbon source in an upflow anaerobic sludge bed (UASB) reactor configuration. A UASB reactor was operated at a temperature of 35¦C and it received PSS (1875 mg/L COD) augmented with sulfate (1500 mg/L SO42-). The experimental results indicate that a high treatment efficiency was achieved at more than 90 per cent sulfate reduction at a liquid hydraulic retention time (HRT) of 13.5 h. In this study, the effects of various operational parameters were also investigated. The effect of a biomass recycle stream from the top to the bottom of the sludge bed was found to initiate rapid BSR from the bottom of the bed. Profile tests showed that effective and immediate sulfate reduction was achieved as soon as the influent entered the reactor. From these results, it can be concluded that the UASB configuration using PSS as energy source would be a viable method for the BSR of AMD.

Jan 1, 2009

By Cocquio D. S, Bauchau C

In the course of an integrated airborne survey in 1975, a uranium-molybdenum deposit was discovered by Minatome Australia Pty Limited in North Queensland, Australia, approximately 70 km by road west of Townsville.The mineralization occurs in a welded tuff unit within the Carboniferous St James Vokanics. It is structurally controlled by a complex of subvertical east-west fractures and is exposed over a strike length of 350 m. Drilling has traced a further 150 m extension underneath a barren capping consisting of a thick pile of vokano-sediments. The maximum width of the orebody is 150 m, and its vertical thickness is approximately 100 m.The primary ore minerals are coffinite, pitchblende and molybdenite, accompanied by various alteration products (particularly uranium molybdates).The vein-type mineralization is considered epigenetic.A comprehensive program of surface drilling and underground exploration is in progress to establish the uranium and molybdenum reserves.

Jan 1, 1980

In referring to two subjects of interest to the Members of this Australasian Institute of Mining Engineers, I would at the outset desire to express our gratification that to-day we are able to welcome as now united with ourselves, those members who until recently constituted the New Zealand Institute. It is hoped that the amalgamation so amicably arranged may be productive of the best results to all concerned, incorporated as this combination has been at the moment of the fulfilment of that greater political union, the Australian Commonwealth.Since last Annual Meeting held in Brisbane, we have come under the same roof as the Chamber of Mines of Victoria, and we entertain the hope that as that Chamber and this Institute possess so many interests in common in the encouragement and advancement of mining and metallurgical progress in these colonies, that much mutual benefit will ensue. There are many directions in which each body can assist the other, and I trust that a friendly co-operation will be maintained.It is gratifying to feel that in all the colonies a distinct movement is being made to increase the facilities for education in Mining and Metallurgy but if I may refer to our colony of Victoria in particular, we have to express the profound regret that in the means of education in the higher branches, we occupy an inferior position, and it is quite certain that we will continue to do so unless the Government is prepared to subordinate provincial considerations to the weightier.

Jan 1, 1901

By A. S. Murphy, E. V. Manlapig, C. Green, J. W. Parkinson

Historically in Australia and the United States many coal mines deposited raw wash plant fines into large slurry impoundments. At the time the technology and market economics did not exist to make it viable to recover coal from these tailings. Today better technology exist to dredge and clean the tailings and there are circumstances where government regulations and market forces have come together to make coal recovery from these old tailings impoundments economically viable. This paper discusses the processes and equipment being used in tailings impoundment reclamation operations in Australia and the United States, and discusses the economic forces driving these operations.

Jan 1, 2001

By Stephen C. Tadolini

The U.S. Bureau of Mines, in cooperation with the Cyprus- Plateau Mining Company, has conducted research to provide an alternative to traditional secondary support systems in a two-entry, yield pillar gate road. As recent as two years ago, it was impossible to imagine a gate road supported solely with internal high-strength resin-grouted cable supports that would virtually eliminate the necessity for crib or concrete external supports. The support system evaluated consisted of 1.6-m (5-ft) full-column resin-grouted bolts and 4.8-m (164) long cable supports installed in conjunction with wire mesh and "monster-mats." Cable loading and roof deformations were monitored to evaluate the behavior of the immediate and main roofs during first and second panel extractions. The stress and loading histories for the panels and yield pillar were monitored to evaluate the stress transfer and pillar performance in conjunction with the roof and floor behavior. The test results indicated that the designed support system successfully maintained the roof during the extraction of two longwall panels and dramatically reduced the cost of secondary support. This paper will describe the theory of a cribless support system, the advantages of cable supports, and present the pillar, roof, and floor measurements made to assess the support performance during longwall retreat mining.

Jan 1, 1995

By Antonio Raschillà

On the 2nd of June 2007 SELI S.p.A. started the excavation of Beles Tailrace Tunnel (Ethiopia). The new 8,07 m diameter DS Universal TBM utilized for the tunnel excavation was manufactured by SELI S.p.A. and allowed the installation of 30 cm thick concrete lining, contemporaneously with the excavation of 7,200 m of tunnel. The greatest part of the tunnel alignment was excavated in hard and sound basal-tic rocks. The paper describes the main steps of the tunnelling operations which led to a remarkably rapid excavation, with a peak production of 36 m / day and a final break-through achieved 46 days ahead of the contractual deadline. Furthermore the paper describes the work and logistic organization that was set up to efficiently perform the mechanized excavation in the very remote area of the project.

Recovery of Fine Gold Particles from Philippine Gold Deposits by Enhanced Gravity Concentration and Flotation The objective of the study is to determine the applicability of enhanced gravity concentration (EGC) and flotation for gold recovery. While gravity concentration methods have long been applied to gold ores, especially to free-milling types that requires minimal beneficiation, flotation for gold recovery has not yet taken hold as a major operation in the Philippine setting. In this study, the application of EGC and flotation for gold is applied and compared to the existing methods for gold recovery. Two samples, with assays of 7.315 and 5.333 g Au/MT (samples 1 and 2, respectively) are used for this study. These samples are subjected to mineralogical studies and is found to have a gold-particle size ranging 10 to 200 microns. To verify the separation size, the mesh-of-grind (MOG) is used as the primary parameter for experimentation. Initially, the samples are stage-crushed, ground, and subjected to EGC using a Falcon SB40 Concentrator. Based on the results, the two samples showed that recovery increases with a finer MOG. The ratio of concentration (K) decreases with a finer MOG. This shows that there should be sufficient liberation of the gold values for EGC to be effective. The effect of the enhancement is to pronounce the difference in specific gravity of the minerals, promoting better separation. This is validated by the high recovery values of 86.97 per cent and 98.73 per cent exhibited respectively for samples 1 and 2 (at 54 microns). For the flotation runs, sample 2 with an average particle size of 80 per cent passing 74 microns is examined using thiocarbamate-based collectors for roughing and subsequently exhibited a recovery of 96.32 per cent. At this point, the concentration ratio (K) is noted as an important efficiency indicator for flotation process since it yielded a very low-mass and high-metal content concentrate.

Sep 13, 2010

By Dean Nichols, Matt Ortel

Explosive accidents in the United States have brought increased attention to emergency operation plans (EOP) at all facilities that manufacture, transport, or store hazardous materials – particularly explosive materials. Explosions are sudden, powerful, and complex events that are difficult to characterize in terms of the thermal, over pressure, and debris effects. Industry, regulatory, and public officials require emergency response planners to not only anticipate the blast effects of an explosion, but also to prepare an appropriate response.

Jan 1, 2016

By J. Osterberg

A new device has been developed for load testing driven piles and drilled shafts which consists of an hydraulic jack or bellows which has a telltale rod fastended to the bottom. The rod extends upward to the surface through a pressure pipe. When pressure is applied, the jack or bellows expands, applying an equal upward and downward load at the bottom. The downward movement at the bottom is indicated by the rod and the upward movement is indicated by the movement at the top. Thus, upward and downward load-deflection curves can be drawn. As load increases, failure will occur either in end bearing or friction. Results of field installations are described. Total loads of up to 1,100 tons metric have been used. The method obviates the need for the reaction load required for the conventional pile loading test and separates friction and end bearing. It is especially advantageous for use over water, in crowded spaces and for inclined piles.

Jan 1, 1989

By M. N. Brodie

"The ability to adjust the speed of a SAG mill offers benefits to the process and to equipment maintenance. It can be provided with some slight effect on availability ranging from somewhat enhanced to somewhat reduced, depending on the particular equipment that is used. Several techniques have been developed for monitoring the magnitude of the contained charge, and several algorithms have been used to control mill feed rate and mill speed. The various benefits and the means by which they can be realized are examined and compared. Reasons for Variable SpeedProcess RequirementsThe recovery of minerals from ore is dependent on particle size and residence time in process. Separation in a given plant is most efficient at a particular rate and a particular size (e.g., 80% minus 200 mesh). If the particle size increases, less mineral will be liberated. If the particle size is significantly reduced, the process of choice may not be able to effect separation, and power, media, and maintenance costs would be increased.If a SAG mill-ball mill combination delivers the desired throughput at the correct size for efficient separation when processing ore of the design hardness, some adjustment must be made to maintain this condition when the ore changes. The processing of ore softer than design will result in overgrinding, unless:• the throughput is increased inversely to the change in hardness which lowers recovery by overloading the separation facilities;• or the SAG mill feed rate remains constant, but the speed is reduced to feed coarser material to the ball mill for finish grinding to the desired size.There is also the effect of changing milldiameter to consider. A nominal 36 ft diameter SAG mill will have an effective diameter of 35 ft with new liners and 35 ft 6 in. with worn liners. A mill designed to operate at 0.76 p.u. (per unit) of critical speed with new liners (9.84 rpm) will be changed to 0.765 p.u. with worn liners. If 0.76 p.u. is the desired value, the mill speed should be reduced to 9.77 rpm."

Jan 1, 2003

By Carlos F. Perucca

"Potassium is one of the three basic plant nutrients along with nitrogen and phosphorus. There is no substitute for potassium compounds in agriculture; they are essential to maintain and expand food production.Potash is extracted from buried ancient evaporites by underground or solution mining. This accounts for most of the potassium produced. Another important source is brine from landlocked water bodies, such as the Dead Sea, Salar de Atacama or Great Salt Lake.About 95% of potash produced worldwide is used in agriculture. The rest is found in several other industrial uses, including glass manufacturing, soaps, plastics and pharmaceuticals.Currently, three producers: IMC, PCS and Agrium operate 8 conventional and two solution mines in Saskatchewan, five of which run froth flotation circuits, two heavy media-flotation, two run forced crystallization and one natural crystallization.Potash in SaskatchewanPotash was discovered in Saskatchewan in the early 1940’s while drilling for oil. The deposits lie diagonally across the southern plains of Saskatchewan sloping southerly from a 1,000m depth at Saskatoon to more than 1,600 m depth at Belle Plaine and up to 3,000 m in depth in North Dakota. The known deposits are massive, accounting for more than 40% of the world’s known reserves."

Jan 1, 2003

By C. Crussard, R. Tamhankar

It is the policy of The Metallurgical Society to provide, in the TRANSACTIONS OF THE METALLURGICAL SOCIETY OF AIME, a prompt and accurate medium for publication of reports of significant new research in both the scientific and engineering aspects of metallurgy. Papers submitted to the Society are judged by competent reviewers accord-ing to established criteria for technical merit, accuracy, originality, and presentation. STAFF: Editor, Gerhurd Derge Carnegie Institute of Technology Schenley Park Pittsburgh 13, Pa. Editorial Assistant, M. A. Redmerski Staff Coordinator, James J. Burke THE METALLURGICAL SOCIETY: W. R. Hibbard, Jr., President; J. C. Kinnear, Jr., Past-President; John Chiprnan, Vice President; T. D. Jones, Treasurer; R. W. Shearman, Secretary. PUBLICATIONS COMMITTEE OF THE METALLURGICAL SOCIETY: A. W. Thornton, Chairman; Dennis Carney, John Chip-man, J. C. Fulton, J. H. Hollomon, H. H. Kellogg, A. E. Lee, R. Maddin, J. D. Sullivan, and D. Swan. Review and selection of manuscripts is under the supervision of the following Publications Committees: Extractive Metallurgy Division: T. B. King, Chairman; S. J. Dickenson, R. P. Hermsdorf, R. Schuhmann, Jr., and P. T. Stroup. Institute of Metals Division: Robert Maddin, Chairman, F. Lincoln Vogel, Jr., Vice-chairman, W. A. Backofen, R. W. Balluffi, J. H. Bechtold, M. B. Bever, R. S. Busk, C. G. Goetzel, Paul Gordon, C. D. Graham, .Jr., Robert F. Hehemonn, R. I. Jaffee, F. E. Jaumot, Jr., Irving R. Kramer, A. J. Lena, Harold Margolin, C. J. McHorgue, Russell A. Meussner, J. B. Newkirk, H. W. Paxton, G. E. Pellissier, I. S. Servi, Alan U. Seybolt, A. J. Shaler, and Jack Washburn. Iron and Steel Division: J. C. Fulton, Chairman; T. B. King, F. C. Langenberg, W. 0. Philbrook, and T. 0. Winkler. Published bimonthly by the American Institute of Mining, Metallurgical, and Petroleum Engineers, Inc., 29 West 39th Street, New York 18, N. Y. Telephone: PEnnsylvania 6-9220. Subscription $20 per year for non-AIME members in United States and North, South, and Central America; $25, foreign; $5 for AIME members. Single copies, $4.00, single copies foreign, $5.00. The AIME is not responsible for any statement made or opinion expressed in its publications . . . Copyright 1958 by the American Institute of Mining, Metallurgical, and Petroleum Engineers, Inc. . . . Registered cable address, AIME New York ... Indexed in Engineering Index, Industrial Arts Index, and Chemical Abstracts... Second class postage paid at New Yark, N. Y., and Ann Arbor, Mich. Volume 212, Number 6.

Jan 1, 1959

Chelopech Mining EAD and Best Available Techniques for Management of Waste Rock in Mining Activities

Sep 13, 2010

By Joram M. Amir, Ernst Niederleithinger, Nikolaus Schneider

"Abstract: Diaphragm walls are used to provide a stable and watertight confinement for the construction of tunnels, underground railway stations, deep basements and other structures requiring deep excavations. Water seepage and soil loss through the joints have occurred on several occasions, causing extensive damage. This may have been due to uncontrolled concrete flow between the joints, unexpected geologic conditions or just poor workmanship.Different ways of quality assurance are applied on construction sites. Most of them rely on recording parameters of the construction equipment and conventional concrete quality control. In the frame of the EUREKA/ZIM project DiWaQ we have looked at several ways to perform non-destructive quality control. Some methods are to be applied after excavation before concreting (phase 1); others after the wall is completed (phase 2).For phase 1 we have used two different principles for checking the shape of the excavation, especially the joint to existing panels. A mechanical device which can be adapted to the excavating equipment was developed; field tested and validated on test and construction sites. It is described in detail in another paper in the same volume. A sonar-based device with a 10 mm resolution has shown good performance in the lab, but is still under development.For phase 2 different temperature sensors have been lowered into access holes to monitor the hydration heat developed during concrete curing. The same tubes can also be used to perform electromagnetic and ultrasonic crosshole measurements across or along joints to detect flaws. Especially the ultrasonic method has shown promising results on validation specimen at the BAM test site at Horstwalde, but limitations as well. Success substantially depended on the joint type, flaw size and distance of the sensors to the joint."

Jan 1, 2014

The Tennant Creek goldfield is situated in the Northern Territory, 360 miles north of Alice Springs, or a tot~l distance of 1,300 miles north of Adelaide, and 600 miles south of Darwin. The auriferous area extends 20 miles north and south by 50 miles east and west. The overland telegraph line and the AIice Springs-Darwin road pass through the centre of the field.HISTORY, PRODUCTIONThe country comprising the goldfield was traversed by J. MacDouall Stuart between 1859 and 1861 in the course of his last three exploring expeditions, which terminated respectively at Attack Creek, Newcastle Waters and at the mouth of the Adelaide River. The explorer named Tennant Creek and also Mount Samuel, on which mining operations are now in progress. The overland telegraph line was completed in 1872 and a relaying station established eight miles north of the site of the present township. There was no other settlement in the adjacent country prior to the opening up of the goldfield.Gold was discovered in 1926 on what is known as the Great Northern lease, three miles north of the township. The field was remote; the nearest plant at which gold ore could be treated was at Peterborough, in South Australia, 1,186 miles distant, and it was not until 1932 that the development of the field actively commenced.The production of the field from its inception to December 31, 1939, was 57,895 QZ. of gold, valued at £522,000, recovered from 61,793 long tons of ore, won from 98 mines. In 1940 seven of these mines had reached depths between 100 ft. and 230 ft., the workings of the majority being less than 60 ft. below surface.TOPOGRAPHY, WATERThe country is traversed by parallel and sub-parallel lines of hills trending east and west and rising to altitudes varying from 50 ft. to 100 ft. above the intervening valleys. The low ranges and isolated hills owe their survival to the resistance offered by their indurated, harder rocks to erosion which has removed the softer intervening formations. Their elevation and area depend to a considerable extent upon the presence of; and, the size of, the more or less exposed haematite formations, or are due to the influence of extensive siliceous dykes which traverse the locality.Watercourses head from the hills and either flood out on the flats within a short distance, or in a few cases follow longer courses to the northward. In the channels of the larger creeks billaoongs, which form important water storages for a considerable part of the year, -are to be found. Tennant...

Jan 1, 1942

By K. K. Landes

The north central and northeastern states supply over 50 pct of the chemical and metallurgical limestone produced annually in the United States, and Ontario is the leading source of this material in Canada. About three fourths of the chemical and metallurgical stone produced in this area comes from Michigan, Pennsylvania, Ohio, and Ontario. The specifications, physical and especially chemical, for chemical and metallurgical stone depend upon the end use, but in general the tolerance for impurities is so low as to rule out most limestones and dolomites. Both high calcium limestone and dolomite are used in the metallurgical and chemical industries. The principal metallurgical use is as a flux in iron ore blast furnaces and open hearth steel furnaces. The major chemical uses are in lime burning and soda-ash manufacture. Other important uses include glass manufacture, in making calcium carbide, and in sugar factories. All deposits of high quality carbonate rock are definitely finite. Invariably and inevitably they diminish in either thickness or quality laterally so as to become unworkable as chemical and metallurgical stone. The size of these high quality lenses ranges from a few thousands of tons to hundreds of millions of tons. The best hunting for new supplies is in the geologic formations known to contain premium quality deposits. However, because of high transportation costs, carbonate rocks, to be workable, must be close to market, dollarwise. Definitions: Chemical stone is limestone or dolomite used as a raw material by the chemical industry. The major chemical uses are in lime burning and soda-ash manufacture. Other important uses include glass manufacture, making calcium carbide, and in sugar factories. The specifications for chemical stone depend entirely upon the end product. Some uses require dolomite, some require high calcium limestone; in a few instances, notably in lime burning, either type of carbonate rock can be used as raw material. As a general rule, a fairly pure stone is necessary and for certain particular uses the tolerance for some elements such as sulfur, iron, and phosphorus may be extremely small. Metallurgical stone is used as a flux in furnace operations, especially in the blast furnace where iron ore is converted into pig iron and in the open hearth furnace where pig iron is made into steel. Either limestone or dolomite can be used in the blast furnace, but only high calcium stone is charged in the open hearth (except for rice-size dolomite used as a refractory). There are no rigid chemical specifications for blast furnace stone, but low silica, alumina, sulfur, and phosphorus are desirable. For open hearth use, in addition to low magnesia, a very low sulfur content is also specified by many furnace operators. For furnace use, fluxstone also must be sufficiently shatter resistant that it will remain in lump form during transport and charging into the furnace. Commercial stone is the term applied in the trade for crushed stone used for roadstone and in concrete aggregate. Many of our best chemical and metallurgical limestones are too soft to qualify in the Los Angeles abrasion test for use as commercial stone. However, some limestones, and a higher proportion of dolomites, do qualify for commercial stone and so can be sold to either market. Place Value: Even the highest grade limestone is still a bulk commodity with a relatively low value per ton. As a matter of fact there is very little difference in the average price per ton between high grade chemical and metallurgical stone and crushed limestone used commercially. Most high quality stone is produced in large operations with consequent low cost per ton whereas most commercial stone is produced in relatively small local quarries. As in the case of other bulk commodities most limestone buyers pay more for transporting the raw material than the cost of the stone at its source. For this reason steel furnaces and chemical plants

Jan 1, 1961

The theme of this paper is the development of-the project feasibility study which includes discussion of the work which is carried out in preparing the project feasibility study, the necessary evaluations and structures that are employed to ensure that not only does the feasibility study itself stand up to scrutiny and is sound, but also that the investment the company is proposing to develop, "the project", is an investment decision which will represent good returns to the company. This theme is particularly relevant when there are competing divisions within the company and only limited cash resources are available to make the correct investment decision. Thus various potential investments may be evaluated against each other to determine which project will be given the go ahead for development. This paper will particularly focus on the various investment analysis techniques that are used and discuss the work that is required in preparing the project feasibility study and specifically the interaction of the project team members and the thought process that must be undertaken to complete the project feasibility study. Finally comments will be made on tax planning issues particularly with respect to taxation of gold production to be introduced in January 1991. Some ideas are presented which may help and possibly improve the financial position of the projects being reviewed. Further, it is suggested that the thought process which goes with the financial engineering aspects of a resource project can be widened to take account of taxation issues and tax planning to ensure the rise of the project feasibility and hence the decision to proceed to development by the project sponsors.

Jan 1, 1990