Thesis (M. Com. (Accountancy))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015. / ABSTRACT The extractive activities industry includes entities that explore for, discover, develop and extract deposits of minerals, oil and natural gases. Recent research conducted has concluded that accounting for the assets and expenditure together with the disclosure requirements in this industry are not comprehensively addressed by current International Financial Reporting Standards (IFRS). The debate surrounding the accounting and disclosure alternatives in the industry as well as movements to standardise them have been ongoing since the 1890s. The latest movement by the International Accounting Standards Board (IASB) resulted in a project team publishing the Discussion Paper DP/2010/1 – Extractive Activities of April 2010 (Discussion Paper). The Discussion Paper presents disclosures determined to provide the most useful information to the users of the industries financial statements. The IASB have paused this topic and it will not be added to the agenda in the near future, however, this Discussion Paper is likely to form the foundation of a new IFRS. This research report will assess how the reserves and related disclosures currently prepared by entities in the mining or oil and gas industry compare to the proposed disclosure requirements of the Discussion Paper. This research report uses a mixed methodology. Quantitative analysis, through the use of a disclosure checklist, dominates the study which covers two years. The results of this study are then qualitatively and compared per proposed disclosure, against market capitalisation, by listing sector, by external auditor and whether the entity has a single or a dual-listing. Overall the study shows that the current disclosures of the entities do not satisfy the proposed disclosures of the Discussion Paper. Entities in the extractive activities industry would need to invest more into financial reporting in order to achieve compliance with the disclosures should they ever form part of an IFRS. The findings do indicate that the number of disclosures provided is dependent on the size of the entity. The two entities PRG/0500709A i found to have the most disclosures are in the gold mining sector and have an alternative listing on the New York Stock Exchange.

Das niederländische Wirtschaftsministerium hat 2014 eine umfassende Studie über alle zukünftig noch sicherheitlich relevanten Themenbereiche des Nachbergbaus für das Südlimburger Steinkohlenrevier beauftragt. Der Bergbau wurde hier bis 1974 stillgelegt; der Grubenwasseranstieg ist aber aufgrund der hydraulischen Verbindungen zu dem erst in 1992 stillgelegten Aachener Steinkohlenrevier noch nicht abgeschlossen. Der Auftrag wurde an ein deutsch/niederländisches Projektteam vergeben, das sowohl detaillierte Kenntnisse der regionalen Hydrogeologie besitzt als auch eine Bearbeitung von Fragestellungen im Zusammenhang mit Risiken durch bergbauliche Hinterlassenschaften auf dem aktuellen Stand der Technik und nach neuesten Forschungsergebnissen gewährleisten konnte. Auf der Grundlage einer umfassenden Bestandsaufnahme sowie einem regionalen Grundwassermodell wurden eine Risikobewertung vorgenommen und Konzepte für Maßnahmen und ein Monitoring erarbeitet. Die Studie wurde Ende 2016 veröffentlicht; der vorliegende Beitrag liefert eine Zusammenfassung der Ergebnisse und Empfehlungen. / The Ministerie van Economische Zaken (EZ) of the Netherlands in 2014 initiated the project „Na-ijlende gevolgen steenkolenwinning Zuid-Limburg“ and commissioned a comprising study considering all future safety aspects with respect to the potential consequences of the former hard coal exploitation in South Limburg. The coal mines were abandoned until 1974; due to hydraulic connections to the Aachen mining district, that was abandoned in 1992, the rise of the mine water has not finished yet. The study was assigned to a German-Dutch project group with comprising references of the regional Hydrogeology as well as excellent expertise in all questions regarding risks from mining relicts. Based on a comprising inventory and a regional groundwater model a risk assessment was carried out and a concept for measures and monitoring elaborated. The study was published in 2016; the paper in hand provides a summary of the results and recommendations.

The Mineral and Petroleum Resources Development Act (28 of 2002) (MPRDA) and the accompanied Broad-based Socio-economic Empowerment Charter aimed to rectify previous inequalities and disadvantages in the mining sector and specifically provide for the inclusion of women in core mining activities. According to the Act and the Charter, the mining industry was supposed to reach a quota of 10% women in core mining activities by 2009. The amendment of the Broad-based Socio-economic Empowerment Charter for the South African Mining and Minerals Industry (launched in 2010) set further requirements in terms of employment equity targets; the Charter requires a 40% historically disadvantaged South African representation in core and critical skills by 2015. Although well intended, the establishment of gender equality in the male-dominant mining sector remains one of the biggest equity challenges in the country and numerous problems accompany the deployment of women in core mining activities. Against this background, the main objective of the study was to critically analyse gender issues in the mining sector and to subsequently develop a conceptual framework that will enable the mining sector to contribute to and ensure the sustainable employment of women in the mining sector. A literature review was done, firstly to provide an understanding of persistent inequalities in society and the workplace, and secondly to gain an in-depth understanding of the variables that have an impact on women in the world of work in general and in the mining sector specifically. An empirical study was conducted to determine and investigate relevant gender-related issues in the mining sector. Quantitative (questionnaires) and qualitative (semi-structured interviews, focus group discussions and direct observation) research paradigms were used. From the literature review as well as the empirical study, it is evident that the deployment of women in core positions is still accompanied by various challenges, not only for managers but also for male co-workers as well as the women themselves. Although the numbers of women in the South African mining industry have risen, there is still a long way to go to successfully and sustainably ensure women‟s participation in the industry. Through the literature study and the empirical research, it became clear that various factors need to be considered for the successful and sustainable deployment of women in the mining sector. The study concludes by making recommendations and offering a conceptual framework, with the main pillars being company policies, workplace opportunities, infrastructure facilities, physical ability, health and safety and workplace relations. This framework can be implemented and used by various stakeholders in the mining sector to contribute to the successful and sustainable deployment of women in the mining sector. / PhD (Sociology), North-West University, Potchefstroom Campus, 2014

The Mineral and Petroleum Resources Development Act (28 of 2002) (MPRDA) and the accompanied Broad-based Socio-economic Empowerment Charter aimed to rectify previous inequalities and disadvantages in the mining sector and specifically provide for the inclusion of women in core mining activities. According to the Act and the Charter, the mining industry was supposed to reach a quota of 10% women in core mining activities by 2009. The amendment of the Broad-based Socio-economic Empowerment Charter for the South African Mining and Minerals Industry (launched in 2010) set further requirements in terms of employment equity targets; the Charter requires a 40% historically disadvantaged South African representation in core and critical skills by 2015. Although well intended, the establishment of gender equality in the male-dominant mining sector remains one of the biggest equity challenges in the country and numerous problems accompany the deployment of women in core mining activities. Against this background, the main objective of the study was to critically analyse gender issues in the mining sector and to subsequently develop a conceptual framework that will enable the mining sector to contribute to and ensure the sustainable employment of women in the mining sector. A literature review was done, firstly to provide an understanding of persistent inequalities in society and the workplace, and secondly to gain an in-depth understanding of the variables that have an impact on women in the world of work in general and in the mining sector specifically. An empirical study was conducted to determine and investigate relevant gender-related issues in the mining sector. Quantitative (questionnaires) and qualitative (semi-structured interviews, focus group discussions and direct observation) research paradigms were used. From the literature review as well as the empirical study, it is evident that the deployment of women in core positions is still accompanied by various challenges, not only for managers but also for male co-workers as well as the women themselves. Although the numbers of women in the South African mining industry have risen, there is still a long way to go to successfully and sustainably ensure women‟s participation in the industry. Through the literature study and the empirical research, it became clear that various factors need to be considered for the successful and sustainable deployment of women in the mining sector. The study concludes by making recommendations and offering a conceptual framework, with the main pillars being company policies, workplace opportunities, infrastructure facilities, physical ability, health and safety and workplace relations. This framework can be implemented and used by various stakeholders in the mining sector to contribute to the successful and sustainable deployment of women in the mining sector. / PhD (Sociology), North-West University, Potchefstroom Campus, 2014

Made available in DSpace on 2016-04-26T20:24:21Z (GMT). No. of bitstreams: 1 Marcio Mauro Dias Lopes.pdf: 3027422 bytes, checksum: ef19864a35c248c4a0d08f4ea46495ab (MD5) Previous issue date: 2016-03-10 / This research aims at contextualizing and analyzing the legal aspects of mining and environmental permitting in order to develop a methodology to assist in the management of mining activities from the preliminary stages to the closure of the mine, focusing on mitigation and treatment of significant environmental impacts and hazards and risks related to the health of mining workers. As a research method in office, analysis of the regulatory system, ore exploitation regime in the country, and survey of directly applicable law were used. To compose the variables of the study data obtained in active field of a mining company we used. This research is justified for understanding that in practice elements are missing so that conflicts resulting from the exercise of mining activities and their externalities are resolved through a transparent management. Finally, as a result it was possible to develop a methodology of practical application to assist mining activities in the analysis of significant environmental aspects and impacts, as well as hazards and risks related to occupational health and safety of mining workers, underpinned by management programs whose effectiveness is measured based on performance indicators / A presente pesquisa tem por objetivo contextualizar e analisar os aspectos jurídicos da mineração e do licenciamento ambiental, para o desenvolver uma metodologia que auxilie na gestão da atividade minerária, desde as fases preliminares até o fechamento da mina focando na mitigação e tratamento dos impactos ambientais significativos e perigos e riscos relacionados com a saúde do trabalhador mineiro. Foram utilizados como método de pesquisa, em gabinete, a análise do sistema de regulação, o regime de aproveitamento do minério no país e o levantamento da legislação diretamente aplicável. Para compor as variáveis da pesquisa, foram utilizados dados obtidos em campo ativo de uma mineradora. Justifica-se a presente pesquisa por entender que, na prática, faltam elementos para que os conflitos decorrentes do exercício da atividade minerária e suas externalidades sejam solucionados por intermédio de uma gestão transparente. Ao final, como resultado, foi possível desenvolver uma metodologia de aplicação prática para auxiliar a atividade minerária na análise dos aspectos e impactos ambientais significativos, bem como os perigos e riscos relacionados com a saúde e a segurança ocupacional do trabalhador mineiro, com suporte em programas de gerenciamento, cuja eficácia é aferida com base em indicadores de desempenho

Thesis (LLM) -- University of Limpopo, 2012 / The study focuses on rehabilitation, since absence of proper rehabilitation process result in indelible damage to the environment. South Africa, like many other countries, is faced with many environmental problems caused by mining. These problems are particularly caused by, inter alia, abandoned mining areas without rehabilitation, inadequate environmental impact assessment after closure, inadequate financial provision for rehabilitation, and lack of monitoring and aftercare system after post mine closure. The study found that many Companies ignore laws governing prospecting, extraction and rehabilitation. The main purpose of this research is to investigate and recommend guidelines in the rehabilitation process so as to instil respect for the environment. The study therefore recommended strict legislation relating to environmental protection against mining.

Das niederländische Wirtschaftsministerium hat 2014 eine umfassende Studie über alle zukünftig noch sicherheitlich relevanten Themenbereiche des Nachbergbaus für das Südlimburger Steinkohlenrevier beauftragt. Der Bergbau wurde hier bis 1974 stillgelegt; der Grubenwasseranstieg ist aber aufgrund der hydraulischen Verbindungen zu dem erst in 1992 stillgelegten Aachener Steinkohlenrevier noch nicht abgeschlossen. Der Auftrag wurde an ein deutsch/niederländisches Projektteam vergeben, das sowohl detaillierte Kenntnisse der regionalen Hydrogeologie besitzt als auch eine Bearbeitung von Fragestellungen im Zusammenhang mit Risiken durch bergbauliche Hinterlassenschaften auf dem aktuellen Stand der Technik und nach neuesten Forschungsergebnissen gewährleisten konnte. Auf der Grundlage einer umfassenden Bestandsaufnahme sowie einem regionalen Grundwassermodell wurden eine Risikobewertung vorgenommen und Konzepte für Maßnahmen und ein Monitoring erarbeitet. Die Studie wurde Ende 2016 veröffentlicht; der vorliegende Beitrag liefert eine Zusammenfassung der Ergebnisse und Empfehlungen. / The Ministerie van Economische Zaken (EZ) of the Netherlands in 2014 initiated the project „Na-ijlende gevolgen steenkolenwinning Zuid-Limburg“ and commissioned a comprising study considering all future safety aspects with respect to the potential consequences of the former hard coal exploitation in South Limburg. The coal mines were abandoned until 1974; due to hydraulic connections to the Aachen mining district, that was abandoned in 1992, the rise of the mine water has not finished yet. The study was assigned to a German-Dutch project group with comprising references of the regional Hydrogeology as well as excellent expertise in all questions regarding risks from mining relicts. Based on a comprising inventory and a regional groundwater model a risk assessment was carried out and a concept for measures and monitoring elaborated. The study was published in 2016; the paper in hand provides a summary of the results and recommendations.

Aktuelle Risikomanagementsysteme verfolgen primär das Ziel, die Vielzahl notwendiger Maßnahmen zur Verwahrung altbergbaulicher Risikoobjekte objektiv und eindeutig zu priorisieren. Unterschiedliche Objektarten werden in separaten Systemen behandelt, auch wenn sich deren Auswirkungen an der Tagesoberfläche regelmäßig überlagen. In der Praxis zeigt sich dies, wenn in großflächigen Maßnahmen viele Objekte gemeinsam bearbeitet werden. Die Limitierung vorhandener interner und externer Ressourcen und die daraus resultierende lange Dauer bis zur Verwahrung aller Risikoobjekte ist der Grund für die Vorgehensweise. Auch wenn die operative Verwahrung schon wegen des Aufwands prioritär erscheint, ist das Ziel die maximale Reduzierung des Gesamtrisikos bei optimaler Nutzung vorhandener Ressourcen. In diesem Beitrag wird eine ganzheitliche Behandlung der altbergbaulichen Risiken vorgestellt. Die Einführung einer linearen Superposition ermöglicht eine modulare Vorgehensweise zur Integration unterschiedlicher Sachverhalte und Objekte in einem System. Neue Erkenntnisse können eingeführt werden, auch wenn sie nur einzelne Risikosachverhalte betreffen. Dabei reichen oft wenige geometrische Parameter, die aus dem markscheiderischen Risswerk oder Sanierungsmaßnahmen abgeleitet werden können. Eine rasterbasierte Berechnung des Risikos aus dem übertägigen Gefährdungspotenzial (= Stärke des Ereignisses) und der Sensibilität der Oberfläche (= Schadensausmaß) ermöglicht es, sinnvolle Bearbeitungsbereiche abzugrenzen. Dabei berücksichtigt eine normalverteilte Nachbarschaftsfunktion die Mobilität der Menschen, um deren Schutz es ja letztlich geht. Die flächennormierte Risikozahl wird zentraler Parameter für eine stets eindeutige Priorisierung. Die im vorliegenden Beitrag vorgestellte Lösung zur ganzheitlichen Bearbeitung altbergbaulicher Risiken wurde ausführlich in der Dissertation (S. Hager, 2022: Integrierte Bewertung altbergbaulicher Risikoobjekte des Steinkohlenbergbaus der RAG AG, TU Freiberg) beschrieben und war Gegenstand eines Vortrags beim Altbergbaukolloquium 2022 in Freiberg.