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The coal industry plays a pivotal role in China's energy industry, which not only brings about rapid economic growth but also causes serious ecological environmental problems. This paper selects 25 listed companies in the coal mining and washing industry as the research objects to analyse the current situation and problems of environmental …
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Corpus ID: 153135160; MANAGEMENT ACCOUNTING, AN IMPORTANT SOURCE OF INFORMATION FOR THE DECISIONAL PROCESS IN THE COAL MINING INDUSTRY @article{Dina2012MANAGEMENTAA, title={MANAGEMENT ACCOUNTING, AN IMPORTANT SOURCE OF INFORMATION FOR THE DECISIONAL PROCESS IN …
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Anthracite makes up a very small portion of the overall coal industry accounts for <1% of the world's total coal reserves (Pistilli, ... Major players in the coal mining industry in China are Shenhua Group Corp. Ltd. (12.4%), Shandong Energy Group (7.5%), China National Coal Group Corp. (4.5%), Shaanxi Coal and Chemical Industry …
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Problems of Environmental Accounting Information Disclosure of Coal Mining and Washing Industry's Listed Companies . Lack of Voluntary Disclosure . Most listed companies of coal mining and washing industry in China are lack of willingness to disclose environmental accounting information. Three reasons can be found to explain …
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These publications are focused on topical accounting issues and designed to provide finance teams with an overview of the key technical aspects of the matter and their …
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Downloadable! Currently, the evolution of the coal mining industry is marked by a growth in the interdependencies with the surrounding environment, it being conceived as a cybernetic system, reflected both in the „inputs" represented by the production factors, as well as the „outputs" identified in the material goods, works or services through which …
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Coal is the primary source of China's carbon emissions due to the energy structure and its resource endowment. This reality creates enormous pressure and impetus for low-carbon pathways of coal production and consumption. Based on a literature review on carbon emissions accounting methods, this paper builds a source-driven CO2 …
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A different production-measure based allocation of costs can be used. If the mineral content fluctuates significantly or cost of production is a more reliable measure, those …
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Coal, as the primary energy source in China, plays a crucial role in driving the country's economic development. Figure 80.1 illustrates China's coal reserves, which amount to 143.197 billion tons, accounting for 13.33% of the world's total reserves and ranking fourth globally. Despite a decline in the proportion of coal in China's energy …
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2.2. Cost accounting and mining industry. Capusneanu et al. (Citation 2016) report that enterprise performance within the mining industry may be improved by controlling costs through target costing method, which is an uncommon approach for the specificity of this industry. Regarding the coal industry, relevant articles are provided …
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The leading coalfield of India, the Raniganj coalfield under Eastern Coalfield Limited is recognised as the birth place of the Indian coal mining industry and one of the most prominent coalfields ...
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CH4 is the second-largest greenhouse gas and has a significant impact on global warming. China has the largest amount of anthropogenic coal mine methane (CMM) emissions in the world, with coal mining emissions (or gas emissions) accounting for 90% of total energy industry emissions. The results of CH4 emission inventories from …
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This paper selects 25 listed companies in the coal mining and washing industry as the research objects to analyse the current situation and problems of environmental accounting information …
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Course Description A mining operation requires a business to incur substantial up-front costs for exploration and development activities, and probably additional costs as part of the mine's eventual closure and site rehabilitation.
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Explore essential financial strategies and best practices tailored for modern mining accounting to optimize profitability and manage risks effectively.
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Risk Management in Mining Accounting. Risk management is integral to mining accounting, given the industry's exposure to various financial, operational, and environmental risks. One of the primary financial risks is commodity price volatility, which can significantly impact revenue and profitability.
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2. To what extent do contractual obligations for a licence to carryout mining activities relate to green accounting and environmental disclosure? 3. Most investments in the coal mining industry have Chinese origins, what do you think could be leading to this scenario? 4. Statistics gathered reflect gross non-compliance to green accounting ...
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Additional estimates for coal mining employment in NSW are available from the Coal Services Annual Report which showed 21,979 full-time equivalent (FTE) workers engaged in coal mining production employment in June 2021. This estimate is 682 or 3% less than the previous financial year, but 2,591 (or 13.4%) more than the estimate of …
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This edition of 'Financial reporting in the mining industry' describes the financial reporting implications of IFRS across a number of areas selected for their particular relevance to …
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comprehensive global accounting standards for the industry are clearly a long way off. Ongoing convergence of accounting standards around the world has helped to narrow some of the accounting differences found in the mining industry, for instance, in areas such as accounting for site reclamation and business combinations.
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Currently, the evolution of the coal mining industry is marked by a growth in the interdependencies with thesurrounding environment, it being conceived as a cybernetic system, reflected both in ...
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Environmental accounting information disclosure can encourage enterprises to protect the ecological environment, support scientific and technological innovation, promote the upgrading of industrial structure, and take the road of sustainable development. In twenty-first Century, more and more countries began to build a low-carbon economy, …
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Despite decades of knowledge about its contribution to climate change, coal combustion still accounts for 40% of global CO 2 emissions from energy use. The power sector must stop using coal ...
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The Life of a Mining Operation Key Accounting Issues 2) Development o Resource and reserve estimates ... PricewaterhouseCoopers LLP 34 ... 2012. Development Joint Venture Ownership Structures • Joint Ventures are common in the mining industry due to: o High capital requirements associated with new projects o Increasing number of projects in ...
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Global carbon taxation would provide a net economic benefit to the mining industry by raising demand in metals and minerals, in contrast to more energy-intensive industries for replaceable ...
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Global CO 2 emissions from energy combustion and industrial processes1 rebounded in 2021 to reach their highest ever annual level. A 6% increase from 2020 pushed emissions to 36.3 gigatonnes (Gt), an estimate based on the IEA's detailed region-by-region and fuel-by-fuel analysis, drawing on the latest official national data and …
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Explore essential accounting practices tailored for the mining industry, ensuring accurate financial management and strategic decision-making.
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Interestingly, informing stakeholders about real internal changes made at the industry level (i.e. coal mining industry) was the other key legitimising strategy executed by the ACA. The primary communication media employed by the industry bodies to implement their predominant strategies included media releases, websites and the …
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Site Assessment: Engineers evaluate the geological and hydrological conditions of the mining site to determine the best approach for overburden removal.; Engineering Design: They design the layout of the mine, including the placement of access roads, waste dumps, and the sequence of overburden removal.; Engineers select the appropriate mining …
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In the mining industry, the accounting for production forms the backbone of a company's accounts and key to this is the final element of ... metal accounting code in the coal industry by D.P. Power* Synopsis The development of an accounting code for the metallurgical industry
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Coal is the primary source of China's carbon emissions due to the energy structure and its resource endowment. This reality creates enormous pressure and impetus for low-carbon pathways of coal production and consumption. Based on a literature review on carbon emissions accounting methods, this paper builds a source-driven CO2 …
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The Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors & Developers Association of Canada (PDAC) created the Mining Industry Task Force on …
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The coal 3.0 stage (before 2020) should see the realization of automatic mining and ultralow emissions; the coal 4.0 stage (2020–2035) should see the realization of intelligent mining and near zero emissions; and the coal 5.0 stage (2035–2050) should see the realization of unmanned mining and meet renewable energy emission …
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This paper explores how disclosure is used by key bodies in the Australian mining industry as a means to respond to climate change and ensure their social licence to operate. The study utilises a legitimacy theory framework and a multi-case analysis to examine the environmental disclosure practices via a variety of media of two companies …
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Accounting Jointly-controlled assets Jointly-controlled operations Jointly-controlled entities Joint operations Joint ventures Rights to assets; liabilities for obligations ... mining – to assess carefully whether included in scope Development phase vs. production phase
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operating aspects of the mining and extractive industry. It gives a brief overview on various aspects like industry structure, challenges faced by the industry, evaluation and assessment, mine planning, mine development, mineral processing, process monitoring. The Guide also covers the policies and regulation related to mining industry.
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The inaccuracy and inconsistency of metallurgical accounting methods in the mining and minerals industry has been a widely discussed challenge for more than 30 years. Effective …
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2 years' post graduate experience in an accounting environment preferably in the mining industry. Must have proficiency in accounting software, preferably PRONTO XI enterprise resource planning (ERP) system. Understanding of SHE Management Systems (ISO 45001: 2018 & ISO 14001: 2015). We offer competitive salary package.
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South Africa has the world's fifth largest mining sector, with total reserves valued at 2.5 trillion USD. Mining is a key industry accounting for 5% of its GDP, and key minerals …
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Sofol is a well-known crusher and grinding mill manufacturer that offers equipment and solutions for customers from aggregates, mining and mineral grinding industry.
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