Mining Entities Research Articles

The role of enterprise risk management on company value is moderated by company size in coal mining entities listed on the Indonesia stock exchange

This study seeks to explore and emphasize the impact of Enterprise Risk Management (ERM) on firm value, using Tobin's Q, Price to Book Value (PBV), and Price to Earnings Ratio (PER) as measurement indicators. Additionally, it will analyze how factors such as firm size, Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), and Return on Assets (ROA) affect these relationships. The research will focus on coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The study used multiple linear regression with the ordinary least squares method to analyze the data. Hypothesis testing was performed using the t-test to evaluate the significance of the regression coefficients, with a significance level set at 5 percent. The results show that Enterprise Risk Management (ERM), Debt to Assets Ratio (DAR), and Return on Assets (ROA) significantly positively influence business value. Conversely, Current Ratio (CR), Total Assets Turnover (TATO), and firm size (SIZE) have a significant negative effect on company value. Furthermore, the study found that firm size affects the relationship between Enterprise Risk Management (ERM) and Tobin's Q. Additionally, the results suggest that as ERM, CR, DAR, TATO, ROA, and firm size increase, the company value also rises.

An adaptive multi-neural network model for named entity recognition of Chinese mechanical equipment corpus

Mining entities from open Chinese mechanical equipment texts have become prevailing in the intelligent manufacturing field. However, compared to named entities in other domains, it is very hard to determine entity boundaries in mining Chinese mechanical equipment texts because there is no unified standard for entity simplification, and digits and units are mixed in the text. To address the issue, this paper presents an entity boundary-define strategy and constructs a mechanical equipment-oriented corpus called MECorpus using open Chinese mechanical equipment texts by combining domain knowledge. A multi-neural network collaboration model Adaptive-BERT-BiLSTM-CRF-Rating (ABBCR) is then proposed for mechanical equipment named entity recognition. The novelty of ABBCR is characterised by its adaptive input mechanism and rating score ability for identified entities. Various experiments about ABBCR model selection, evaluation and application are conducted on MECorpus. Experimental results show that the ABBCR model provides high-quality mechanical equipment entities for constructing the mechanical equipment knowledge graph. ABBCR combined with the large language model has proved to be a promising method to manage complex mechanical equipment expertise.

Impact of Nominee Agreement on Mining Business Entities Against the Welfare of the People

This study delves into the regulation of foreign share ownership and the prohibition of nominee agreements in the establishment of mineral and coal mining entities in Indonesia, aiming to ensure legal certainty and promote the welfare of the people, as mandated by Article 33 paragraph (3) of the 1945 Constitution. Employing three legal theories—basic legal values (Gustav Radbruch), legal system theory (Lawrence Friedman), and the welfare state—the research method incorporates both normative juridical and empirical juridical approaches. The findings reveal that nominee agreements, though legally questionable under Article 1320 of the Civil Code, serve as a means for foreign investors to secure their interests in Indonesian mining ventures. An Environmental Analysis of Law (EAL) employing the Cost-Benefit Analysis (CBA) method indicates a positive impact on the welfare of communities in Morowali and Kutai Kartanegara regencies due to these agreements. Proposing an ius constituent approach, the study advocates for relaxed foreign ownership regulations, allowing up to 51% ownership during the initial establishment period, accompanied by a mandatory divestment to 49% after ten years of exploration. Such a policy shift obviates the need for nominee agreements, ensuring both investment security and legal clarity. Supervisory mechanisms are recommended to oversee divestment and reinvestment processes, ensuring equitable distribution of mining dividends and bolstering legal certainty in mining operations. These proposed regulatory adjustments are envisioned to foster equitable resource management, thereby advancing the welfare of the Indonesian populace, particularly in Morowali and Kutai Kartanegara regencies.

Does the South African Carbon Tax Incentivise Mines to Invest in Solar Photovoltaic?

The aim of this study was to evaluate the adequacy of South Africa’s carbon pricing policy in incentivising adoption of Solar photovoltaic in South African mines. A qualitative study was conducted to evaluate the adequacy of South Africa’s carbon tax policy design to encourage adoption of solar photovoltaic in mines. The study further establishes the carbon pricing level that will induce South African miners to invest in Solar photovoltaic through a net present value simulation. A review of South Africa’s Carbon Tax regime highlights that the policy shortcomings can be attributable to low carbon prices, excessive free emission allowances, and continued subsidy support of fossil fuels. Furthermore, the carbon price needs to exceed cost of abatement to encourage investment in decarbonisation measures. A net present value simulation finds that a carbon price of ZAR 668.62 per tonne of CO2 would need to be levied to incentivise mining entities to invest in solar photovoltaic. The study recommends higher carbon prices be levied for carbon for emissions to encourage mining entities to adopt solar photovoltaic renewable energy. The paper contributes to tax policy scholarship on designing a carbon pricing model for South Africa’s mining sector. Decarbonising the mining industry, a significant contributor of GHG emissions, will advance the decarbonisation efforts of South Africa.

Deciphering drug discovery and microbial pathogenesis research in tuberculosis during the two decades of postgenomic era using entity mining approach.

We examined literature on Mycobacterium tuberculosis (Mtb) subsequent to its genome release, spanning years 1999-2020. We employed scientometric mapping, entity mining, visualization techniques, and PubMed and PubTator databases. Most popular keywords, most active research groups, and growth in quantity of publications were determined. By gathering annotations from the PubTator, we determined direction of research in the areas of drug hypersensitivity, drug resistance (AMR), and drug-related side effects. Additionally, we examined the patterns in research on Mtb metabolism and various forms of tuberculosis, including skin, brain, pulmonary, extrapulmonary, and latent tuberculosis. We discovered that 2011 had the highest annual growth rate of publications, at 19.94%. The USA leads the world in publications with 18,038, followed by China with 14,441, and India with 12,158 publications. Studies on isoniazid and rifampicin resistance showed anenormous increase. Non-tuberculous mycobacteria also been the subject of more research in effort to better understand Mtb physiology and as model organisms. Researchers alsolooked at co-infections like leprosy, hepatitis, plasmodium, HIV, and other opportunistic infections. Host perspectives like immune response, hypoxia, and reactive oxygen species, as well as comorbidities like arthritis, cancer, diabetes, and kidney disease etc. were also looked at. Symptomatic aspects like fever, coughing, and weight loss were also investigated. Vitamin D has gained popularity as a supplement during illness recovery, however, the interest of researchers declined off late. We delineated dominant researchers, journals, institutions, and leading nations globally, which is crucial for aligning ongoing and evolving landscape of TB research efforts. Recognising the dominant patterns offers important information about the areas of focus for current research, allowing biomedical scientists, clinicians, and organizations to strategically coordinate their efforts with the changing priorities in thefield of tuberculosis research.

A hybrid attention and dilated convolution framework for entity and relation extraction and mining

Mining entity and relation from unstructured text is important for knowledge graph construction and expansion. Recent approaches have achieved promising performance while still suffering from inherent limitations, such as the computation efficiency and redundancy of relation prediction. In this paper, we propose a novel hybrid attention and dilated convolution network (HADNet), an end-to-end solution for entity and relation extraction and mining. HADNet designs a novel encoder architecture integrated with an attention mechanism, dilated convolutions, and gated unit to further improve computation efficiency, which achieves an effective global receptive field while considering local context. For the decoder, we decompose the task into three phases, relation prediction, entity recognition and relation determination. We evaluate our proposed model using two public real-world datasets that the experimental results demonstrate the effectiveness of the proposed model.

Research on Multirelational Entity Modeling based on Knowledge Graph Representation Learning

Background: A research concern revolves around as to what can make the representation of entities and relationships fully integrate the structural information of the knowledge atlas to solve the entity modeling capability in complex relationships. World knowledge can be organized into a structured knowledge network by mining entity and relationship information in real texts. In order to apply the rich structured information in the knowledge map to downstream applications, it is particularly important to express and learn the knowledge map. In the knowledge atlas with expanding scale and more diversified knowledge sources, there are many types of relationships with complex types. The frequency of a single relationship in all triples is further reduced, which increases the difficulty of relational reasoning. Thus, this study aimed to improve the accuracy of relational reasoning and entity reasoning in complex relational models. Methods: For the multi-relational knowledge map, CTransR based on the TransE model and TransR model adopts the idea of piecewise linear regression to cluster the potential relationships between head and tail entities, and establishes a vector representation for each cluster separately, so that the same relationship represented by different clusters still has a certain degree of similarity. Results: The CTransR model carried out knowledge reasoning experiments in the open dataset, and achieved good performance. Conclusion: The CTransR model is highly effective and progressive for complex relationships. In this experiment, we have evaluated the model, including link prediction, triad classification, and text relationship extraction. The results show that the CTransR model has achieved significant improvement.

Sustainability of mining companies - analysis of social data as a scientific activity of Students

The main objective of the article is analyzing non-financial data of mining companies. The research part consists of an analysis of secondary data from the “social” domain, collected by the students from Faculty of Geoengineering, Mining and Geology Wrocław University of Science and Technology and organized according to the adopted criterion. The source of data were public reports of 8 mining entities. Social data were presented in relation to the selected information regarding corporate governance. The elaborated summary was used to present the tendency in the way of reporting non-financial data for the selected research group. At the same time, the aim of the work carried out is to reveal the potential of the group of students while combining the didactic process with scientific development during the process of creating the manuscript. The experimental approach to teaching by cooperating and the attempt to implement the perception of students as partners in higher education is a unique voluntary project at the Faculty of Geoengineering, Mining, and Geology.

Звітність провідних гірничодобувних компаній в ЄС і в Україні (розкриття екологічного капіталу): порівняльне дослідження

The purpose of the article is to study the activities of mining companies operating in both the European Union and Ukraine by analyzing their non-financial reports, in particular in terms of ecological capital, in terms of sustainable development and evaluating the efficiency of the integration of the Sustainable Development Goals (SDGs). The article is aimed at disclosing the ecological aspects of the activities of mining enterprises of the EU and Ukraine in their reporting. The relevance of the study lies in the fact that disclosure by mining companies of information about their condition (in particular, ecological aspects – in order to identify risks that threaten the company’s sustainability) and increase investor and consumer confidence is vital for managing changes towards building a sustainable global economy by combining long-term profitability with environmental protection. Accordingly, the task of ensuring the sustainable development of mining companies is strategic not only for them, but also for the industry and the economy in general. The study analyzes the non-financial reports of the EU and Ukrainian mining entities to determine their actions in the light of social responsibility and to check whether they correlate with environmental protection and the implementation of the SDGs. The degree of disclosure of ecological information in the Management Reports of domestic extractive enterprises and Sustainability Reports of European companies is characterized. The results of this study present a unique contribution to understanding the performance of mining companies in sustainable development in Europe and Ukraine, the external driving factors that encourage them to participate in these activities, and their implementation of the SDGs in their sustainability reports. The article also emphasizes the importance of non-financial information for the sustainable development of companies and the environment.

Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay

This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.

Mining landscape, alternative economy and heritagisation: A theoretical perspective

Mines and their influential area are widespread and so are the associated problems like resource depletion, environmental degradation, economic instability, etc. The sufferings intensify even more after the mine closures. This exercise brings heritagisation as a panacea to protect the mining landscape against its adverse effects. Assignment of heritage tags to the mining assets is a new trend to repurpose them as tourist attractions and bring forth mining heritage tourism as an alternative economy. This theoretical work is based on the review of previously published literature and secondary data. The objectives are to establish a link between mining and heritage and identify the process of heritagisation of the mining landscape. A bibliographic survey is conducted to highlight the association between mining entities and natural and cultural heritage properties. With the help of some economic models, the role of heritagisation as an alternative to the conventional economy i.e., mining, is justified. A three-stage model of the heritagisation process is prepared as an outcome of the study that shows how a successful repurposing of mines is possible through the sectoral transformation from mineral production to heritage tourism, which in turn also serves as a tool for sustainable development.

FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors. As the dependent variable, financial statement manipulation funded by income control is used. The nine mining entities listed on the Indonesian Stock Exchange in 2017-2019 were chosen using the purposive sampling method, resulting in 27 observations. By using the multi-linear regression method, This study showed that financial targets and financial stability affect the occurrence of fraud in financial reports. Oppositely, insufficient monitoring, replacement of auditors and directors have no impact on the fraudulent reporting.

The Effect of Profitability, Solvency and Internal Audit on Audit Delay (Empirical Study on Mining Companies on the Indonesia Stock Exchange in 2017 - 2019)

This study was conducted to determine the impact of profitability, solvency and the impact of internal audit on audit delay in mining entities listed on the Indonesia Stock Exchange between 2017-2019. Purposive sampling is used in the sampling procedure, while data analysis techniques such as the classical assumption test, multiple linear regression test, t test, and coefficient of determination test are used in the data analysis. The findings demonstrate that profitability, as assessed by ROA, has a considerable impact on audit delay, as does solvency, as measured by DAR, and internal audit, as measured by audit committee size, has a significant impact on audit delay. Profitability, solvency, and internal audit all have a considerable impact on audit delay, according to the F test results. Profitability, solvency, and internal audit variables can explain 27.1 percent of audit delay, while additional variables outside this research model can explain the rest.

“We Are Losing Our Identity as People”: The Impact of Mining on the Sociocultural Practices of People in Mining Communities in Ghana

AbstractMineral exploration in Africa has generated debates as to whether it is a blessing or a curse. However, the ongoing deliberations have not yet interrogated the effect of mining on the cultural practices of people living in mining communities. Therefore, this study aims to fill this scholarly gap through an exploration of the consequences of mining on the culture of people living in mining communities in Ghana. For this qualitative study, twenty-eight opinion leaders from five mining communities were recruited. It was found that the negative effects of mining that are consistently reported in the literature have cultural ramifications. For instance, the seizure of farmlands, displacements from ancestral homes, relocations, and the introduction of deviant behaviors negatively impacted the culture and practices of people in the mining communities. The need for policymakers to consider the local culture in interactions between corporate and small-scale mining entities and communities is discussed.

ORGANIZATIONAL AND ECONOMIC ASPECTS OF FORMATION OF CLUSTERS IN THE MINING INDUSTRY IN UKRAINE

The article substantiates that an effective method of ensuring sustainable development of mining entities, an effective type of cooperation, in the process of which individual entities combine efforts in a common system (from geological exploration, field development, production to the sale of certain mining products ), there is a cluster. The opportunities that appear in the business entities (members of the cluster association), the implementation of which will determine the effective results of each participant, the development of the mining industry and, accordingly, the national economy as a whole. The classification of clusters on various grounds is presented, and the need to clarify the understanding of “industry clusters” is argued. The functioning of branch clusters has been clarified both in relation to the members of the cluster association and in relation to the subject of activity of the branch cluster. The author’s approach to understanding clusters according to the “sectoral” classification can unite participants from different regions of Ukraine (this is especially important for the mining industry), and the tasks of the sectoral cluster should be determined by appropriate criteria. The peculiarities of the development of cluster associations in different countries are highlighted. It is argued that the formation of a cluster in the mining industry must be based on existing experience of clusters in different countries and achieve all the benefits that can be achieved by joining forces. The organizational and economic mechanism of functioning and development of the mining industry cluster has been developed, which will be presented as a set of elements aimed at the development of cluster entities through the implementation of their strategies (including functional) within the overall conceptually agreed strategy and cluster development.

Method and dataset entity mining in scientific literature: A CNN + BiLSTM model with self-attention

The traditional literature analysis mainly focuses on the literature metadata such as topics, authors, keywords, references, and rarely pays attention to the main content of papers. However, in many scientific domains such as science, computing, engineering, the methods and datasets involved in the papers published carry important information and are quite useful for domain analysis and recommendation. Method and dataset entities have various forms, which are more difficult to recognize than common entities. In this paper, we propose a novel Method and Dataset Entity Recognition model (MDER), which is able to effectively extract the method and dataset entities from the main textual content of scientific papers. The model is the first to combine rule embedding, a parallel structure of Convolutional Neural Network (CNN) and a two-layer Bi-directional Long Short-Term Memory (BiLSTM) with the self-attention mechanism. We evaluate the proposed model on datasets constructed from the published papers of different research areas in computer science. Our model performs well in multiple areas and features a good capacity for cross-area learning and recognition. Ablation study indicates that building different modules collectively contributes to the good entity recognition performance as a whole. The data augmentation positively contributes to model training, making our model much more robust. We finally apply the proposed model on PAKDD papers published from 2009–2019 to mine insightful results over a long time span.11PAKDD is the abbreviation of Pacific-Asia Conference on Knowledge Discovery and Data Mining. Our source code and datasets are available at https://github.com/houlinlinvictoria/MDER.

Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit dan Penghindaran Pajak

Taxes are an important source of funding for the Indonesian economy. Tax Avoidance is a company's effort to minimize the company's tax burden by looking for gaps in a country's tax weaknesses, so the scheme is legal. This study aims to obtain empirical evidence of the correlation of managerial ownership, the proportion of independent commissioners, and the audit committee on tax avoidance. The theory used is the Agency Theory. The research was carried out on mining entities that are on the IDX in the period 2017-2019, with a population of 43 entities. The number of samples obtained are 11 companies with purposive sampling method. Data collection is done by non-participant observation. The data analysis technique applied is multiple linear regression. The findings indicate that the proportion of independent commissioners has a negative effect on tax avoidance. However, managerial ownership and audit committee have no effect on tax avoidance.
 Keywords: Managerial Ownership; The Proportion of Independent Comissioners; Audit Committee.

Comprehensive method of assessing the flood threat of artificially drained mine subsidence areas for identification and sustainable repair of mining damage to the aquatic environment

The effects of mining, apart from surface subsidences and deformations, are forced flows of surface and underground waters, lasting many decades in the mining areas. Natural water flows should be restored by mining entities and/or their legal successors in the process of the mine closures. Such action is tantamount to a restoration of the previous state in the sense of repair of damage to the environment and surface infrastructure. Then, under natural water flows conditions, such mining areas may become flooded, often quite extensively. This paper describes a comprehensive method for flood threat assessment of artificially drained mining and post-mining areas after the restoration of natural water flows. The subject of this research is the surface of a single mine subsidence area. The term mine subsidence area (MSA) is defined as that part of the rock mass containing solid mineral deposits and the above surface affected by continuous and discountinuous deformation (as currently legally defined in terms of range and intensity). This method, together with simultaneous measurements of water levels at outflow places at the MSA boundary allows for an useful way of mapping the MSA surface. This has been developed to fully identify the true extent of mining-induced damage to the MSA aquatic environment. It introduces innovative hydromorphological elements of the MSA. These allow zoning of the MSA surface while taking into consideration future drainage works and/or projected mining subsidences inside the MSA. These spatial hydromorphological maps of the MSA identify the framework of permanent and occasional flooding and constitute the final result of this method. It is an universal tool for sustainable water management and quantitative evaluation for extraction of minerals.

Healthy Environmental Parameters as the Identification of Mining Entities

Nowadays the biggest global problem in the industry sector is located on environmental issues. This issue committed by the national entities that produced a lot of waste and emission. To answer this problem, the government decided to make a commitment for building policies of zero emission in the year 2050 accompanied with the appeal for disclosing and reporting the Sustainability Report for the entities in the industry sector. This research will elucidate the effort of entities involved for dealing with the global waste issue of industry sector. The involvement will be evaluated in the disclosure that made using the applicable Global Reporting Index scale. This research utilized mining sector entities listed in IDX from 2014 - 2018. Furthermore, this research used content analysis with processing multiple linear regression and applied the software of Stata 14. The outcome of this research is to attain the effort enhancement of improving the mining entities and the disclosure was greatly influenced by certain parameters, so it showed the significant difference from each mining entity. This research is expected could contribute to the government so they are more concerned by paying more attention and making policies to synergize the goal of “zero waste and zero emission” by a healthy-environment-performance basis for the entities, and augment the theory application along with knowledge development of disclosure in form of Sustainability Report.
 Keywords: Environment; Waste; Emission; Sustainability Report; Mining Entities.

Investigаtion аnd Evaluation of Ecologicаl Destruction in А Mining Аreа in Mongoliа

Аim of this study wаs to cаlculаte economic vаlue of destructed lаnd in Mongoliа in order to fаcilitаte restorаtion of mining аreа. Totаl economic vаlue is а universаl frаmework for estimаting аnd evаluаting economicаl dаmаge cаuse to environment due to mining аctivities аnd other technogenic production аctivities. Compensаtion for environmentаl аnd finаnciаl dаmаge cаn be determined bаsed on the following three cаtegories: initia restoration, restoration by compensation and evaluation of ecological damage. Main object of this study is direct economic vаlue of destructed environment due to Tumurtei iron ore mine аctivity. Аll estimаtions in this pаper аre mаde аccording to Mongoliаn legislаtion аnd lаws. During thаt project а totаl of 511.9 hectаres of аreа аre exposed to environment destruction. Estimаtion of ecologicаl dаmаge аre consisting of following pаrts: dаmаge to soil, dаmаge to surfаce аnd groundwаter resources, dаmаge to forest resources, dаmаge to vegetаtion аnd dаmаge to аnimаl fаunа. The аssessment of ecologicаl аnd finаnciаl dаmаge to the environment is performer in following stаges: 1. determine the аmount of potentiаl dаmаge to the environment; 2. cаlculаte аnd determine the аmount of dаmаge reduced аs а result of meаsures to reduce or eliminаte dаmаge to the environment during production аctivities; 3. estimаte the аmount of аctuаl dаmаge resulting from the operаtion. Results of this study concerning interests of mining entities аnd public entities, who аre in chаrge of regulаting such аctivities.