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Abstract

The extraction of mineral deposits is usually charged with additional taxes or royalty fees that go beyond the general income tax. As a rule, countries prefer stable sources of fiscal revenues based on the volume of raw material extraction, and investors prefer models based on profit tax, i.e. taking operating costs and risks lower than the expected profitability of the project into account. As a rule, too high a burden for the mining sector affects investors’ decisions regarding the introduction of new investments. There are a number of examples where excessive fiscal burdens force investors to move to countries with more favorable tax systems. An analysis of various forms of taxation of mining enterprises around the world has been presented and compared with the system implemented in Poland. Usually, the countries that apply the royalty fee in the mining sector at the same time introduce a number of adaptation mechanisms. This is crucial for new investments due to the fact that they may to some extent compensate for the high costs of transition from the investment to the operational phase. In most cases, several incentive mechanisms are used at the same time, e.g. the accelerated settlement of investment expenditures and the unlimited settlement of losses. The copper and silver mining tax introduced in Poland increased the discounted effective tax rate (ETR) from 38.5% to 89% for the entire investment period, which resulted in a 11-year return on investment, as well as a drop in the internal rate of return (IRR).There are currently no mechanisms in Poland which would balance the burden of this tax for a new investor. In order to balance the extraction tax for certain minerals in terms of the IRR and ETR key indicators, the introduction of several adaptation mechanisms has been proposed. For new investments the most essential mechanism is the preferential settlement of capital expenditures incurred in the pre-production phase of an investment. The others include accelerated amortization, the ability to deduct certain expenses for the exploration phase from the tax base, along with an extended tax loss settlement period, or a mechanism for deducting a certain percentage of investment expenses directly from the tax.
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Abstract

W artykule przedstawione zostały nowoczesne metody naprawy i wzmocnienia obudowy szybów górniczych. Naprawy obudowy szybów górniczych niejednokrotnie wiążą się z koniecznością dokonania dodatkowego wzmocnienia ich obudowy w miejscach występujących uszkodzeń. Zaprezentowane technologie oparte są na technikach kotwienia, iniekcji, torkretowania oraz wzmacniania obudowy szybów górniczych z wykorzystaniem np. pierścieni oporowych (krążyn). Artykuł obok prezentacji poszczególnych technologii, zawiera wiele aspektów praktycznych, dotyczących doboru optymalnych urządzeń, np. pomp do zatłaczania spoiwa, instalowania kotwi iniekcyjnych, torkretu oraz materiałów niezbędnych do wykonania zaproponowanych robót, np. kotwi, spoiw, klejów, które w sposób decydujący wpływają na skuteczność i efektywność wykonywanych robót naprawczych i wzmacniających oraz obniżają koszty ich wykonania. Dla uproszenia, a tym samym obniżenia kosztów zaproponowanych wzmocnień i konsolidacji górotworu, w artykule zaproponowano technologię łączącą jednocześnie realizowane techniki iniekcji i kotwienia górotworu z użyciem tych samych spoiw mineralno-cementowych oraz tych samych urządzeń do ich zatłaczania. Autorzy przedstawili również zalety stosowania spoiw mineralno-cementowych, kotwi iniekcyjnych oraz przedstawili technologię iniekcji wzmacniająco-uszczelniającej górotworu w otoczeniu zniszczonego odcinka szybu.
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Abstract

Schistidium urnulaceum (C. Muell.) B. G. Bell, a species hitherto known from the sub-Antarctic island of South Georgia, is reported for the first time from King George Island, South Shetland Islands, in the Antarctic botanical zone. A description of the species together with illustrations, notes on habitat and a distribution map are provided. Taxonomic notes to assist in the identification of S. urnulaceum are also given.
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Abstract

This work describes a new study to achieve a combination of modified function projective synchronization between three different chaotic systems through adaptive control. Using the Lyapunov function theory, the asymptotic stability of the error dynamics is obtained and discussed. Further, we set some appropriate initial conditions for the state variables and assigning specific values to the parameters and obtain the graphical results, which shows the efficiencies of the new method. Finally, we summarized our work with conclusion and references.
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