scholarly journals STEPS TO IMPROVE LOGBOOK COMPLIANCE FOR DIESEL REBATES: A PROCESS-DRIVEN APPROACH

2021 ◽  
Vol 32 (2) ◽  
pp. 122-134
Author(s):  
Refilwe Ngwaku ◽  
Janine Pascoe ◽  
Jan Vosloo ◽  
Jean van Laar
Keyword(s):  
Data Quality ◽  
South African ◽  
Measurement Data ◽  
Mining Industry ◽  
Quality Data ◽  
The South ◽  
Mining Operations ◽  
Data Reporting ◽  
Data Measurement

Diesel accounts for up to 46 per cent of mining operations costs. In 2001, the Customs and Excise Act was amended to allow rebates for qualifying diesel users. The rebate aims to protect the international competitiveness of the South African mining industry. One of the key requirements for the diesel rebate is to submit logbooks that are compliant; however, the mining industry is struggling to maintain accurate logbook verification. Failure to comply with logbook requirements has prevented eligible mines from benefitting from the rebate. This paper presents a stepwise methodology to support the values reported in logbooks and submitted to the South African Revenue Service (SARS). The methodology focuses on four issues of data quality: data measurement, data verification, data traceability, and data reporting. With this approach, 151 errors were identified and corrected in a case study. A compliant logbook is shown to be the first step towards improved diesel management.

scholarly journals Benhaus - a landmark decision, one less hoop for contract miners but a clarion call for an overhaul of the South African mining regime

2020 ◽  
Vol 120 (8) ◽  
Author(s):  
K. Thambi
Keyword(s):  
South African ◽  
Value Chain ◽  
Income Tax ◽  
Mining Industry ◽  
Third Party ◽  
Mining Activities ◽  
The South ◽  
Mining Operations ◽  
Tax Legislation ◽  
The Right

SYNOPSIS The mining industry has evolved, such that the means of production that were once in the hands of major players or power houses have become equally accessible to smaller entrants, i.e. junior mining companies and contract miners. Contract mining involves contractual relationships between mine owners or mineral right holders and third parties to conduct mining activities on behalf of the right holders. The current mining income tax legislation has been a considerable obstacle to contract miners. Under its terms, they have been viewed as mining on behalf of third-party mineral rights holders. As such, expenditure incurred in relation to contract mining activities was often disallowed by the South African Revenue Service (SARS). However, the recent judgement of the Supreme Court of Appeal, Benhaus Mining (Pty) Ltd v CSARS 2020 (3) SA 325 (SCA) (Benhaus), rightfully or wrongfully, appears to provide clarity regarding the fate of contract miners' involvement in the mining value chain. The taxpayer, a contract miner, was held to be conducting mining operations within the meaning of S15(a) read with si of the Income Tax Act 58 of 1962 (the Income Tax Act). This paper looks at how contract mining has traversed the mining tax landscape, the implications of the Benhaus judgment, and stresses the necessity for clear policy reform to the mining tax regime and equally to legislation framed to give effect to these policies. Keywords: Contract mining, owner mining, tax, DMRE, mining regime reforms.

Opera and the South African Political

2019 ◽  
pp. 289-311
Author(s):  
Christopher Ballantine
Keyword(s):  
South Africa ◽  
South African ◽  
Singing Voice ◽  
The South ◽  
Sociopolitical Context ◽  
Creating Meaning ◽  
Empirical Means

Christopher Ballantine’s focus is on timbre, in particular the timbre of the singing voice, and how this combines with the imagination to create meaning. His investigation is largely philosophical; but the growth in popularity of opera in post-apartheid South Africa provides empirical means for Ballantine to indicate this powerful but analytically neglected way of creating meaning in the performance of music. His case study shows how timbre can produce musical experiences that have a particular, and often surprising, resonance. Through interviews with leading figures in South African opera, Ballantine demonstrates that timbre is a vital wellspring of imagined meaning; it should especially be seen thus if we seek to understand the singing voice in a sociopolitical context such as that of South Africa during and after apartheid.

scholarly journals Investigating temperature breaks in the summer fruit export cold chain: A case study

2013 ◽  
Vol 7 (1) ◽  
Author(s):  
Heinri W. Freiboth ◽  
Leila Goedhals-Gerber ◽  
F. Esbeth Van Dyk ◽  
Malcolm C. Dodd
Keyword(s):  
Temperature Variation ◽  
South African ◽  
Temperature Data ◽  
Added Value ◽  
Cold Chain ◽  
The South ◽  
Export Supply ◽  
Cold Store ◽  
Summer Fruit

There is concern in the South African fruit industry that a large amount of fruit and money is lost every season due to breaks in the fruit export cold chain. The possibility of a large percentage of losses in a significant sector of the economy warranted further investigation. This article attempted to highlight some of the possible problem areas in the cold chain, from the cold store to the port, by analysing historic temperature data from different fruit export supply chains of apples, pears and grapes. In addition, a trial shipment of apples was used to investigate temperature variation between different pallets in the same container. This research has added value to the South African fruit industry by identifying the need to improve operational procedures in the cold chain.

scholarly journals Exploring the challenges associated with the greening of supply chains in the South African manganese and phosphate mining industry

2014 ◽  
Vol 8 (1) ◽  
Author(s):  
R.I. David Pooe ◽  
Khomotso Mhelembe
Keyword(s):  
Supply Chain ◽  
South African ◽  
Environmental Governance ◽  
Mining Industry ◽  
Monitoring And Control ◽  
The South ◽  
Phosphate Mining ◽  
Phosphate Industry ◽  
Management Recommendations ◽  
And Control

As with most mining activities, the mining of manganese and phosphate has serious consequences for the environment. Despite a largely adequate and progressive framework for environmental governance developed since 1994, few mines have integrated systems into their supply chain processes to minimise environmental risks and ensure the achievement of acceptable standards. Indeed, few mines have been able to implement green supply chain management (GrSCM). The purpose of this article was to explore challenges related to the implementation of GrSCM and to provide insight into how GrSCM can be implemented in the South African manganese and phosphate industry. This article reported findings of a qualitative study involving interviews with 12 participants from the manganese and phosphate industry in South Africa. Purposive sampling techniques were used. Emerging from the study were six themes, all of which were identified as key challenges in the implementation of GrSCM in the manganese and phosphate mining industry. From the findings, these challenges include the operationalisation of environmental issues, lack of collaboration and knowledge sharing, proper application of monitoring and control systems,lack of clear policy and legislative direction, the cost of implementing GrSCM practices, and the need for strong leadership and management of change. On the basis of the literature reviewed and empirical findings, conclusions were drawn and policy and management recommendations were accordingly made.

The use of elongate support in the South African Mining Industry

2018 ◽  
pp. 343-347
Author(s):  
F.J. Glisson ◽  
D.H. Kullmann ◽  
A.E. Vidal da Silva
Keyword(s):  
South African ◽  
Mining Industry ◽  
The South

Impact of Data Quality on Well Operations: Case Study of Work-over Operations

2016 ◽  
Author(s):  
Alfred Enyekwe ◽  
Osahon Urubusi ◽  
Raufu Yekini ◽  
Iorkam Azoom ◽  
Oloruntoba Isehunwa
Keyword(s):  
Data Quality ◽  
Data Management ◽  
Real Time ◽  
Data Management System ◽  
Quality Data ◽  
Process Safety ◽  
Well Control ◽  
Drilling Operations ◽  
Short Time

ABSTRACT Significant emphasis on data quality is placed on real-time drilling data for the optimization of drilling operations and on logging data for quality lithological and petrophysical description of a field. This is evidenced by huge sums spent on real time MWD/LWD tools, broadband services, wireline logging tools, etc. However, a lot more needs to be done to harness quality data for future workover and or abandonment operations where data being relied on is data that must have been entered decades ago and costs and time spent are critically linked to already known and certified information. In some cases, data relied on has been migrated across different data management platforms, during which relevant data might have been lost, mis-interpreted or mis-placed. Another common cause of wrong data is improperly documented well intervention operations which have been done in such a short time, that there is no pressure to document the operation properly. This leads to confusion over simple issues such as what depth a plug was set, or what junk was left in hole. The relative lack of emphasis on this type of data quality has led to high costs of workover and abandonment operations. In some cases, well control incidents and process safety incidents have arisen. This paper looks at over 20 workover operations carried out in a span of 10 years. An analysis is done on the wells’ original timeline of operation. The data management system is generally analyzed and a categorization of issues experienced during the workover operations is outlined. Bottlenecks in data management are defined and solutions currently being implemented to manage these problems are listed as recommended good practices.

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