This research was prompted by the apparent lack of innovation in the South African construction industry. The aim was to obtain a better understanding of the state of innovation. The strategy involved engaging construction contractors in the mining industry to obtain information regarding their view of innovation in the construction industry. Data was collected following a mixed-method strategy. A literature review, interviews, a focus group and questionnaires formed part of the data-gathering strategy. A number of findings emerged from the study, notably that innovation is important for a contractor to facilitate differentiation, and to be more competitive. The industry has high levels of competition and low entry barriers. Relationships are complex, with clients demanding complex structures to operate at low cost and within tight schedules. Levels of investment in research and development (R&D) are generally low. There are not enough experienced and trained role-players, and the level of trust between role-players needs to be strengthened. Cooperation between industry and academics, and investment in R&D is insufficient. Government focuses too much on the empowerment of previously disadvantaged individuals, ignoring the innovation history and experience of potential contractors, which means that contractors are not motivated to be innovative. As a legislator, government is viewed as hampering innovation by not ensuring that the training of artisans is up to standard, by enforcing labour laws which do not allow for the easy transfer of skilled employees, and by neglecting to assist underperforming apprentices in improving their skills. / Dissertation (MSc)--University of Pretoria, 2014. / gm2014 / Construction Economics / unrestricted

This research focused on the past to the present theoretical development of the management discipline and the practical application of it in the South African mining industry. The perceived deficiencies of the theoretical and practical management methods were identified and discussed. The role of the mining industry as one of the major contributors to employment, wealth creation, national gross product and national development was discussed. Existing and future challenges were highlighted. A motivation why the existing available theoretical management practices being utilised were inadequate to enable management to manage comprehensively was identified. The management practices utilised or still being utilised in the South African mining industry were investigated and evaluated. The Mine Manager’s Certificate of Competency, as a legally compulsory suitable qualification for a manager to be appointed as a competent person to manage a mine, part of it or works, was also investigated and evaluated. The ideal management method should, at all times, provide in all the present and future theoretical and practical management needs of the total labour force on all the levels of the organisation. It should enable management to efficiently cope with the demands of rapid change and the efficient management of the future. It should ensure that all activities necessary for the efficient functioning of the organisation are totally integrated and coordinated. This management method should facilitate the optimisation of the collective skills, loyalty and dedication of all the employees on all the levels of the organisation. It should primarily optimise the desired planned results. Such a management method could not be ascertained from the literature and practice. It was concluded that the South African mining industry is in dire need of a comprehensive, practical and integrated management method that would, at all times, provide in all the present and future theoretical and practical management needs of the total labour force on all the levels of the organisation. A sustainable, comprehensive, practical and integrated management theory and an implementation procedure, suitable to apply the management theory equally efficiently on all the levels of the organisation, was developed, discussed and proposed in this thesis. / Thesis (PhD)--University of Pretoria, 2009. / Graduate School of Technology Management (GSTM) / unrestricted

Main purpose of the thesis is a discussion of valuation methods and their practical application with focus on a top diversified M&M company. In this work, I use various assupmtion to derive point as well as interval estimate of fair value of a Russian mining company.

Plese read the abstract in the section 00front of tis document / Thesis (DBA)--University of Pretoria, 2007. / Graduate School of Management / unrestricted

The paper shall offer a vigorous debate on the opportunities and challenges of enactment of Beneficiation Law. The term beneficiation has been used largely to mean downward linkages and value addition to mineral resources for the benefit and full participation of the communities in which the mineral resources are mined. The linkages and/ or interface between beneficiation law and international investment protection will also be considered. Here, the writer will endeavour to assess how such a law impacts on protection of foreign investments. The paper shall on a balance argue that the opportunities of enactment of this law far outweighs the costs of coming up with same. In cementing this argument the paper shall draw lessons and inspirations from South Africa’s beneficiation strategy and Indonesia which has a successful story on full beneficiation law on mineral resources. The paper will finally conclude by putting forward some recommendations. / Dissertation (LLM)--University of Pretoria, 2014. / gm2015 / Centre for Human Rights / LLM / Unrestricted

Many tax authorities across the globe, including South Africa, continuously develop new methods to maximise tax collection and rely on taxpayers' voluntary tax compliance. Prior tax compliance studies confirm that taxpayers' tax morale is influenced by various economic, non-economic and social factors. However, limited research has been conducted on the effects of tax morale on tax compliance in the mining industry in South Africa. The objective of this study is to determine the factors that influence tax morale in the mining industry, and to determine the perceived effects of tax morale on tax compliance in the mining industry. The current study reports the results of a survey conducted amongst South African taxpayers in the mining industry. The survey contained a structured and open-ended questionnaire, which was sent to the participants via email. The findings show that the majority of the participants in this study are not happy with most of the public services they receive from government. They were of the opinion that corruption and waste in our government is high, and that a large proportion of collected tax is wasted on unnecessary expenses. Further to this, the majority of participants indicated that government does not share sufficient information on how it is spending collected revenue. However, a large proportion of participants believe that paying their fair share of taxes is the right thing to do, as it is required by law. These participants indicated that tax evasion is not acceptable and every taxpayer must pay their fair share of taxes when it is due and required. This study found that the complexity of tax law, fairness and equity, direct democracy, role and efficiency of tax officials, trust in government, as well as tax audit and tax compliance cost have an impact on taxpayers in the mining industry's tax morale. Tax audit is perceived to have both a positive and negative influence on these taxpayers' tax morale. However, various economic and noneconomic factors identified in existing literature as influential on taxpayers' tax compliance were not found to have an influence on taxpayers in the South African mining industry. This may be due to the fact that the majority of the participants indicated that they pay taxes due on behalf of the company to comply with the tax law and other regulations that govern the mining sector. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

Acting on behalf of the its executive council, the Chamber of Mines of South Africa conducted research into the impediments to improvements to health and safety in the mining industry. The study concluded that there was a need for a transformational change of the mining culture to embed health and safety as part and parcel of production. The study further concluded that the involvement of senior executives and underground mineworkers was critical to the success of the initiative. This was to ensure that the initiative does not end with the people who were running it in the mines.This study led to the implementation of the MOSH Leading Practice Adoption System which was intended to ensure that the culture of health and safety was embedded in the culture of the mining industry to an extend where mineworkers were perceived, and saw themselves, as part of the decision process specifically on health and safety.The leaders of the mining industry were critical in creating an environment that would ensure that impediments to the transformational initiative were removed as well as creating incentives for the change initiative.This research was conducted in 2012 with the objectives of establishing the role played by leaders in the effective implementation of transformational initiatives with a specific focus on the MOSH Leading Practice Adoption System. To establish this qualitiative research was conducted with a group of underground mineworkers and mine officials who wer part of the transformational initiative.The findings of this research, supported the findings of a survey conducted early in the year that the transformational initiative did not achieve the intended results of transforming the behaviours and attitudes of underground mineworkers.Literature is sparse on transformational initiatives that are industry-wide as the MOSH Leading Practice Adoption System was. Based on Organisational Development and Transformation principles, recommendations are made on how an industry-wide initiative could be successfully implemented. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

The North of Sweden is undergoing what’s called a green revolution, where new exploitations arehappening in the name of green development and growth and within the frame of eco-modernism. Thisrevolution is viewed as the solution to many of our problems, one being the climate change, another beingthe de-population of many towns in the North, such as Gällivare. Because of the dominating narrative andthe continued trend of (green) growth, demand on natural resources are increasing, leading to more andmore exploitations. What’s really happening in the North is a green colonization, where we can see greatsimilarities with the industrialization of the last turn of century, when the north was talked about in termsof the land of the future, today “The New North”. This thesis aims to investigate how the current greendevelopment effects the specific site in terms of land use, exploitations, conflicts and the impact on theIndigenous activity of reindeer herding. The project is situated in Gällivare, Norrbotten, Sweden, a townthat is currently undergoing bigger transformations, largely due to the continued mining activity ofGällivare’s two mines. The continuation means demolishment or moving of houses and people, as well asexpansions claiming larger areas of the Sami Community’s land. The project has a main focus on the conflict between the mining industry and the reindeer industry, butalso take into consideration other types of exploitations, such as forest industry, wind power, urbansettlements and so on. The project challenges the dominating narrative, stating that the current status quoof development in the North might not be sustainable or just. Therefore, it also put forward two alternativefuture scenarios, one where Gällivare would be locally self-sufficient and the mining would have stopped,and the other being an automatization of the economic and domestic life, where the mining wouldcontinue. The purpose is to provide a basis for discussion and to explore how other narratives or framesfor development – not growth – would impact the site.

The strive towards sustainability and its singular importance for all creatures on Earth has become the rallying cry of a generation. It has permeated into legislation, social practices, and the world of business. As companies start to implement increasingly more sustainable practices to meet these expectations placed on them by various stakeholders, a potential ‘conflict’ arises. One proxy for sustainability is the Environmental, Social, and Governance (ESG) measurement. This can give stakeholders an insight into how sustainable a given company is. It has also become quite prevalent in modern research. However, one field of business is seemingly under-researched; namely the mining industry. Taking an inter-supply chain perspective, dichotomized into upstream and downstream companies, it can be inferred that mining companies are seen to be upstream.  On the one hand, these upstream companies are far from the public consciousness and thus potentially outside the sphere of influence of the strive towards sustainability. On the other hand, if these companies are publicly traded, reports placing a given company in a negative light could potentially set a downward pressure on that company’s stock price; conceptualized as volatility. This causes a series of questions: Is this the case for upstream companies? Is it the case for downstream companies as well? Is there a difference between up- and downstream companies? From this, one arrives at the following research question: Is there a difference in the association between ESG scores and price volatility among North American mining companies and companies listed on the S&P 500?  To answer this research question, an empirical positivist study is undertaken. OLS regressions are made on the data and then the difference in coefficients is tested for significance. The results suggest a positive association between ESG score and price volatility for North American mining companies which is statistically different from the association in a similar regression for companies listed on the S&P 500. This result is further placed within the theoretical framework of stakeholder and agency theory. This study contributes by applying established methodologies in an under-researched field and illuminating the effect of heterogeneous expectations on different levels of global supply chains.

El presente trabajo de investigación denominado: “Evaluación del Impacto Financiero y Tributario en la transición de la NIC 17 a la NIIF 16 en el sector minero", tiene como objetivo ilustrar a las empresas del sector, sobre la trascendencia de la nueva norma de arrendamientos en los estados financieros. El estudio se encuentra dividido en seis capítulos principales. En el marco teórico se presentan los constructos fundamentales del estudio, en los cuales se definen los conceptos clave que sitúan al lector en el contexto de la investigación. Acto seguido se expone el plan de investigación, en el cual se identifica el problema, la hipótesis planteada y los objetivos trazados. Más adelante se emplea la metodología mixta para profundizar en la percepción de las empresas del sector y medir su conocimiento sobre la nueva norma. Después se presentan los resultados del estudio y mediante la aplicación de un caso, se pretende ilustrar los principales cambios de la nueva norma. A continuación, se analizan los resultados de la investigación y se pretende evaluar el impacto en la transición hacia una nueva partiendo de los resultados de la investigación mixta y la literatura consultada. Finalmente, se concluye que la nueva norma traerá beneficios que mejoran la transparencia y la comparabilidad de la información, pero tendrá consecuencias en los contratos alquiler y los contratos de operación minera que involucran el arrendamiento de maquinaria y equipos, que pueden afectar las condiciones de los convenios de deuda y la calificación crediticia de las compañías mineras. / This research paper entitled: "Evaluation of Financial Impact and Taxation in the transition from IAS 17 to IFRS 16 in the mining industry", aims to illustrate to companies in the industry, about the importance of the new accounting standard for leases in the financial statements. The study is divided into six main chapters. In the theoretical framework the main constructs of the study are presented, in which the key concepts that put the reader in the context of the investigation are defined. Then is exposed the research plan, in which is identified the problem, the hypothesis and objectives. Later, the mixed methodology is used to deepen the perception of companies in the sector and to measure their knowledge of the new standard. After, the results of the study are presented and by applying a case, are intended to illustrate the main changes in the new standard. Then the research results are analyzed and pretend to assess the impact on the transition to a new standard, on the results of the joint research and the literature. Finally, we conclude that the new standard will bring benefits to improve transparency and comparability of information, but it will have consequences in the contracts rent and contract mining operation involving the leasing of machinery and equipment, which may affect the conditions of debt covenants and the rating credit of mining companies. / Trabajo de Suficiencia Profesional