Contemporary Issues in Mining

ELIZABETH BARBER Lecturer in logistics at the University of New South Wales, Canberra campus, AustraliaMEREANA BARRETT Senior Lecturer in the Bachelor of Humanities at Te Whare Wananga o Awanuiarangi (Indigenous University), New Zealand DAVID CHAIKIN Associate Professor at the University of Sydney Business School, AustraliaHUNG CHU Director at Lonergan Edwards Associates Ltd, Sydney, AustraliaNIGEL GARROW Lecturer in management at Macqauire Graduate School of Management, AustraliaANANDA JEEVA Senior Lecturer in procurement and supply management at the School of Information Systems, Curtin University, AustraliaDAVID KELSEY Senior administrator at York St John University Business School, UKWAYNE LONERGAN Corporate finance partner at PricewaterhouseCoopers SVETLANA MASLYUK Lecturer in Economics at the School of Business and Economics, Monash University, AustraliaSIMON MOLLAN Lecturer in International Business at the University of Liverpool Management School, UKLES NETHERCOTT Associate Professor at the School of Accounting, La Trobe University, AustraliaDANIEL PAMBUDI Consultant (data analysis) for Livestock Information, Sector Analysis and Policy Branch, the Food and Agriculture Organisation of the United NationsGRANTLEY TAYLOR Lecturer at Curtin University, AustraliaGREG TOWER Research Professor at the School of Accounting, Curtin Business School, AustraliaTOM VALENTINE Visiting Professor at Macqauire Graduate School of Management, AustraliaROBERT WALKER Honorary Professor of accounting, at the University of Sydney, Australia

• List of Tables List of Figures Acknowledgements Editor and Contributors Overview PART I: STRATEGIC PERSPECTIVES An Overview of the Business History of the International Mining Industry; S.Mollan & D.Kelsey The Role of Mining in the Australian Economy; N.Garrow & T.Valentine PART II: OPERATIONAL PERSPECTIVES Transportation Issues of Australian Coal and Iron Ore; E.Barber MRO Procurement: Best Practices Framework for Capital Equipment; A.S.Jeeva PART III: FINANCIAL PERSPECTIVESPractical Problems in Mining Valuations; W.Lonergan & H.Chu The Tax Accounting Interface in the Mining Industry in the Context of IFRS; L.Nethercott Carbon Tax: Economic Impact on the Latrobe Valley; M.Barrett, S.Maslyuk & D.Pambudi PART IV: DISCLOSURE PERSPECTIVESPermissive and Uninformative Reporting of Clean Up Costs; R.G.Walker Capital Management Determinants of Financial Instrument Disclosures in the Extractive Industries: Evidence from Australian Firms; G.Taylor & G.Tower Transnational Corruption and Conflict Minerals; D.Chaikin