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By F. Simon, A. Roth, M. F. Zaeh

Applying Friction Stir Welding in an industrial environment requires knowledge about the robustness of the welding process against imperfections in the joint line resulting from production deviations of the parts to be joined or from improper clamping devices. In this work the influence of gaps on the weld quality of friction stir welded butt joints of the aluminum alloy EN AW-5083-H111 is investigated in detail using the method Design of Experiments. As independent input variables, the rotation speed, the feed rate, the tilt angle, the lateral tool offset and the gap width were chosen. Tensile strength was selected as a measure for the joint quality. Moreover, the fundamental response variables of the FSW process, such as weld temperature, axial force and spindle torque, were recorded and integrated in the empirical process model derived by regression analysis. It was found that each response variable decreases with increasing gap width, whereas the largest impact was identified for the axial force and the temperature at the weld surface. In order to improve the joint strength for a given gap width, increasing the rotation speed and the tilt angle or lowering the feed rate, respectively, proved to be a suitable approach. However, interactions between the tilt angle and the rotation speed have to be considered.

Jan 1, 2014

By W. A. Dixon Edwards

Gravel deposi ts in the Edmonton region are unique in their diversity in origin and age. The deposits were described first around the turn of the century (Dawson and McConnell 1896) . Among the many more recent in vestigations are works by Rutherford (1936), Shelley and Associates Limited ( 1977) and the City of Edmonton (1978) .

Jan 1, 1984

By Ken Musgrave

"What Most Effective Management Does?It must satisfy the demands, of three groups of people: owners, employees and the public.OwnersOwners want profitable operations that will pay them a return on their investment, plus operations managed for long life. Many owners are also concerned with employee's well being and their company's public image.EmployeesJob security and a good income are probably still the most important demands, however, as time goes by, employees are also demanding more involvement in safety issues, working conditions, and even how work is done.The PublicThe public requires acceptable environmental standards, as well as enjoying the prosperity supplied by a successful operation.How are Mines Managed?Most mines are managed very traditionally. The basic credo is that the managers make the decisions, and the hourly, and junior salaried employees do what they are told. Clearly this is the extreme case, epitomized by the long service shift boss who might say ""It took twenty-years to become a shift boss, and no miner is going to tell me what to do"" .There are some exceptions, two notable ones being Campbell-Chibougamau, and T.G.S. (now Kidd Creek Mines) which, in very different circumstances, decided on a more participative style.Campbell-Chibougamau, having closed down due to unprofitable operations, reopened, using a team structure with working leaders, and a system for sharing gains against cost targets with employees. Although the system has some problems, and development miners are bonused conventionally, this has been a basically successful program.Texasgulf Sulphur, a company with a history of non-union operations, and a participative management style, made a corporate decision to operate their Kidd Creek Mine in the same way. The orebody was rich enough to allow them the luxury to do this, but they have never had a strike, so perhaps they have more than saved the cost of the benefits and salaries they needed to pay. They also reward employees with a stock distribution scheme based on service and earnings."

Jan 1, 1985

By David Rahal, Saul Ortiz, Maria Escobedo

The general trend in the minerals industry is towards the processing of fine grained, disseminated mineral deposits. This has led to an increase in the number of fine/ultra-fine grinding installations using stirred media mills. The challenge is that both the equipment type and the mineralogy of the deposit have an effect on specific energy consumption. Fresnillo PLC recognized this issue and addressed it by providing samples for testing in a laboratory regrind system. The objective of the test program was to determine the specific energy required to achieve a product size of 10 µm (P80). A specific energy plot was generated for both a lead and zinc flotation concentrate. It indicated that 34 kWh/t and 51 kWh/t were required for the two samples (Pb and Zn respectively). This difference highlights the effect of mineralogy on the energy required for fine grinding. The regrind feed and products were submitted to a range of basic mineralogy tests to quantify the mineral differences that could have changed the specific energy requirements. These tests provided general mineralogy, documented optical textures, and provided particle size microscopy. The lead concentrate was found to contain significant amounts of silicates in addition to the dominant sulphide, pyrite. The zinc concentrate was determined to be mostly sphalerite with minor amounts of quartz, chalcopyrite, pyrite and galena. The material testing results illustrate the importance of basic mineralogy studies in conjunction with comminution testing to determine specific energy consumption.

Jan 1, 2016

By Cy Jordan, Ben Burdett, Adrian Dance, Jack Rainey

"In 1997, EIMCO Minerals installed a knowledge-based control system on one of the five primary grinding lines at Highland Valley Copper. The objective of the system is to maximise throughput without affecting circuit product size or flotation recovery. The system was commissioned in October 1997 on a SAG mill/ball mill circuit following a plant audit and upgrade of the control instrumentation.The system monitors and controls the SAG mill power, bearing pressure and recycle load by manipulating the solids feedrate, water addition and mill speed. The two ball mill and cyclone circuits are controlled through water addition at various points in the circuit as well as the number of operating cyclones.An on-line particle size analyser is used to measure the cyclone overflow quality. Models of the SAG mill charge level and overflow product size are also incorporated. A method of predicting the SAG mill power response to feedrate changes is used to lessen the effect of dead time for improved mill power control. In the future, inferred measurements of SAG feed particle size and hardness will allow changes in ore behaviour to be predicted and compensated for by the system.This paper describes the development of the project -from installation and commissioning to modifications and refinement -along with prospects for the future.BackgroundIn early 1997, EIMCO Minerals was contracted by Highland Valley Copper to install a knowledge-based or expert system control strategy on one of the five grinding lines in the mill. This was to become the start of the Advanced Control Project at Highland Valley Copper (HVC). This paper will review the progress of the Project as well as discuss the prospects for the future.Following a preliminary engineering study (or plant audit) by EIMCO in 1996, it was decided to implement an advanced control system in order to improve plant operations and increase productivity. The study suggested that such a system had a pay-back period of a few months through increased throughput without loss in flotation recovery. Highland Valley already had successfully applied higher level control through their Elsag Bailey distributed control system (DCS) and this was the next stage in process optimisation."

Jan 1, 1998

By Sina Mostaghel, M. Guo, E. Klaffenbach

The current paper is focused on evaluating the behavior of copper in a copper production slag and the assessment of metal recovery possibilities. For this reason, thermodynamic calculations were carried out to determine the influence of parameters such as slag composition, temperature and oxygen partial pressure on recovery of non-ferrous elements. It was found that the formation of a solid face centered cubic (fcc) phase, mainly consisting of iron, limits the extent of reduction that can be achieved for an industrial process. However, it could be discovered that solubility of iron in the Cu-rich liquid alloy strongly depends on presence of other elements, particularly arsenic. As part of the results of this study, the solubility of Cu in the slag at onset of fcc phase formation is presented as function of temperature, oxygen partial pressure and concentration of MgO and CaO. It was concluded that lower temperature (1200°C) and higher CaO addition (16 mass-% in this study), would result in the highest achievable copper recovery from slag. INTRODUCTION Copper slag is produced as a by-product of the copper production process. The slag is still containing a high amount of copper and other valuable metals. This demands further treatment of the slag as a secondary source of metals. In addition, the physical/mechanical properties of slag allow its use in several applications such as hydraulic engineering, civil engineering, as an abrasive and many more. These applications help reducing the use of natural resources like rock and sand. By decreasing the content of heavy metals such as Cu, Pb, Zn and As in the slag, its application in abovementioned fields becomes more attractive as the probability of releasing these elements to the environment is further reduced. To develop a pyrometallurgical slag reduction process, it is necessary to understand what describes the end point of the reduction. This point is expected at maximum copper recovery without facing operational challenges. Existing literature provide some information on the effect of different parameters such as temperature or concentration of different slag formers, on solubility of copper and heavy metals in different phases. However, due to complexity of industrial slags, equilibrium experiments and accurate thermodynamic modelling are essential to be able to reliably predict the behavior of different elements in the system and determine the end-point of reduction.

Jan 1, 2019

By M. Jackman

"Froth stability is critically important for an effective separation of fine and ultrafine particles using column flotation. While a desirable froth stability is required to facilitate the drainage of entrained gangue particles for secondary cleaning, excessively stable froths could create problems in separation efficiency and down-stream processing. In this work, we demonstrate that a stable foam was produced using a poly (N-isopropylacrylamide) (PNIPAM) solution at the temperatures below the critical solution temperature. In contrast, very little foam was produced at the temperature above the critical solution temperature (~32 oC) of PNIPAM. We can also tune the foam stability by changing the temperature of wash water. When warm water of temperature of 50 oC was applied, the foam collapsed and diminished. This is probably attributed to the switching of PNIPAM molecules from coiled to a globule conformation as the temperature is increased. Our results indicate that the foamability and foam stability can be tuned by tempartureresponsive PNIPAM. This is the first time that thermo-responsive PNIPAM has been shown to have potential as a modifier of froth stability in column flotation.INTRODUCTIONIn mineral processing, column flotation has become a more prevalent process in the separation of fine mineral particles (typically < 100µm). Traditional flotation cells are sometimes less efficient in selective separation of ultra-fine particles (Kohmuench et al., 2009). The efficiency of flotation columns is dependent on the froth stability at the top of the cell to drain the unwanted gangue particles entrained in the froth. The greater froth height in flotation columns, compared to mechanical flotation cells, gives a longer froth residence time, allowing more of the drainage process to take place before the froth reports to the launderer. Secondary cleaning, by applying a wash water shower to the froth, enhances drainage of gangue particles entrained in the froth, and improves the recovery of the targeted minerals (Finch et al., 2007).While a stable froth is desirable to facilitate drainage of entrained gangue particles, greater amounts of fine particles have been found to contribute to excessively stable froths which could create problems for down-stream processes (Bethell et al., 2012). Operators have tried spraying additional wash water on the froth, and reducing frother dosage to destabilize the froth and to prevent backup at the launderer. The former is sometimes inefficient, and the latter results in unacceptable recovery loss. Currently, the best practice is often the installation of larger froth launderers, adding expensive defoaming agents, and/or using deaeration tanks (Bethell & Luttrell, 2005)."

Jan 1, 2016

By Guillermo Diaz, Roberto Pérez, René del Villar

"Pulp-froth interface position is a key variable in column operation. In plant practice, it is commonly estimated through a system of three pressure-transducers which allows the calculation of the pulp height. An alternate method based on the measurement of the conductivity profile across the interface has been proposed and successfully tested. Both methods however, present some practical problems related to the assumptions made in the calculation of the pulp height in the former case, and to the response time and the precision of the reading in the latter case.In this paper, the use of the neural network technique for improving the estimation of the pulp-froth interface in flotation columns is discussed. The technique is used with both conductivity-based and three pressure-transducer methods. Results obtained in a 2"" laboratory column and a 12"" pilot scale column are presented. A major obstacle in applying this approach in practise is the training of the artificial neural network. This problem is analyzed here for the conductivity-based method and some solutions are proposed."

Jan 1, 1995

By F. Gaul, H. R. Manouchehri, A. Mosser

"Mining is a major energy intensive industry that contributes in consuming about 7% of the total world’s energy in which almost half in comminution. The underlying trait that drives energy consumption upwards appears to be somewhat persistent due to increasing in population, demands and growth rate. High grade resources have been/being depleted; consequently, low grade, high competent and complex ores with complicated geological structure are brought into perspective. For efficient extraction of values from such resources comprehensive multistage mining and processing strategies must be taken into account. Different treatment technologies, including ore sorting, must be considered to improve resource efficiency and productivity while taking into account the reduction in energy and water consumptions and related sustainability issues.The implementation of sorting technology in mining industry has a long past and its impacts on improving the overall efficiency of both mining and milling have been proven. However, the lack of complete understanding of its potential combined with ore complexity and low capacity of sorting machines have prevented the large scale application in mining industry. The application of X-Ray transmission sorting at Mittersill Tungsten Mine in Austria is presented and discussed herein. A technoeconomic analysis of the technology has revealed a significant potential of adding value to the concentration process. The rough feasibility study has given a strong feed-back on profitability and short time payback of about 2 years for the investment. Except the economic benefits the technology has positive environmental impacts. The potential for saving energy and water is large. The rough calculations have revealed that the energy saving can be up of 840MWh/annum. Furthermore, the ongoing cooperation between Mittersill mine and the sorting manufacturer is a good example on how the development of more competitive products, and product offerings, can be made."

Jan 1, 2016

By Chris G. Dobson

Introduction The Britannia mine is at Britannia Beach, on Howe sound, approximately thirty miles from Vancouver. The first claims were staked in 1898, and a local company was formed at that time to develop them. In 1904, Mr. Grant B. Schley became actively interested in the property and in the following year the Britannia Mining and Smelting Company, Limited, was incorporated to operate it. This Company was taken over a few years later by the Howe Sound Company, Limited. The mine comprises five more or less separate ore-bodies, which have produced approximately 20,000,000 tons of ore to date. The East Bluff ore-body, with which the present paper deals, is well suited to large-scale mining by means of carefully placed powder blasts. It covers approximately an acre and lies in the slate footwall, in a bay produced by a fault. The hanging-wall side, on the west, forms the face of the Bluff glory-hole, which extends to the 1,200 level. A portion of this ore was available for breaking into this old glory-hole, below which four bulldoze chambers could quickly be built. Mining of this block is complicated by a very soft footwall, which &apos;runs&apos; badly when broken. In stoping, care is taken to guard against the hazard of dilution by deliberately leaving a small portion of ore on the footwall. Some of this will undoubtedly be lost, but it is hoped to recover a fair amount of it after the major drawing is completed. The deposit occurs in a greenstone which has been highly silicified following brecciation. The chief minerals are chalcopyrite, sphalerite, and pyrite. Concentrates of copper, zinc, and pyrite are made at the mill. The average grade of ore runs 0.7 per cent copper, 1.5 per cent zinc, and 0.03 oz. gold per ton. The rock, which is practically a chert, is extremely hard, but shatters well. Both in stoping and drifting, holes must be closely spaced and powder used generously. Development When development work started in the East Bluff, there were no raises and only one drift on each level in this section of the mine. After blocking out the ore by thorough diamond drilling, a production of two thousand tons per day was set as a goal. To obtain this tonnage from so small an area required a great deal of carefully planned and well timed development work.

Jan 1, 1935

By Laxman M. Amaratunga

"The fine fraction of tailings is usually excluded from the backfill process and generally disposed on the surface in tailings ponds. Because of the ever increasing demand for fine grinding in the extraction process for improved liberation of valuables in the ore, increased production of fines in the tailings has resulted. The negative impact of surface impoundment of tailings on the environment is well known. Amaratunga and Annor (1989) first presented a concept of fine tailings agglomeration for backfill.This paper presents the development of the novel cold-bond tailings agglomeration (CBTA) technology for non-reactive fine gold mill tailings. For cold-bond agglomeration regular portland cement was used as a binder. In order to cut costs, alternate binders such as lime, and blast furnace slag cement were examined. The effects of binder dosage, curing time, and agglomerate size on the fracture load strength of the agglomerate were studied.Fine tailings agglomerates are mixed with coarse tailings or non-agglomerated fine tailings to make high density fill compositions to be used as underground backfill. Alternatively, the agglomerates can be used as aggregates for surface applications. The paper discusses the environmental and operational benefits of this total tailings utilization and disposal technology.IntroductionIn Canadian mines, mill tailings are probably the most commonly used material for backfill. However, only the coarse fraction of tailings is desirable for use as hydraulic fill or high density fills. The fines are disposed on the surface in tailings ponds since they are unsuitable for underground backfilling owing to the following factors:i) slow settling ratesii) longer percolation timeiii) excessive consumption of binder due to drainageiv) poor compactionFor improved value liberation more milling operations have resolved to fine grinding in their comminution circuits. Gold milling operations driven by down stream leaching processes grind their ores excessively fine. In general, gold mines use hardly any tailings for backfilling. This can result in periodic short falls and the need to search for alternate backfill material from other sources. Apparently, the gold producers are the most identifiable sector which suffer from a shortage of backfill materials ( Amaratunga and Annor, 1989)."

Jan 1, 1994

By Janice Zinck, Ian London

In recent years, the secure supply of critical and technology metals has become increasingly important tomajor industrialized economies that seek to sustain their industrial base and develop advanced technologies, such as clean energy. Canada, with its significant reserves of rare earth element (REE) and other metals, has an opportunity to supply some of the global demand for these materials. However, to transition from promising mineral deposits to marketable products, investment in strategic research and development (R&D) and expertise is needed to address the complex technological challenges around the production, separation and processing of these metals, and to better understand the global market for these key commodities. To this end, in its April 2015 budget, the Government of Canada committed to invest $23M over 5 years to accelerate production of REE and chromite/ferrochrome. The goal of this program, developed in close association with industry, is that Canada contributes a sustainable supply of REE to the global market. The research and development program will provide the technological capacity to establish a Canadian REE industry. This paper will discuss REE R&D advances achieved in the first year of the program in areas of mineral characterization, beneficiation, leaching, separation and environmental management and will highlight the Canadian model of collaboration where industry (e.g. prospective producers, technology companies), government, academia and other stakeholders work closely to ensure that the R&D is targeted, innovative and effectively deployed and commercialized.

Jan 1, 2016

"High Pressure Grinding Roll (“HPGR”) technology is applied in a broadening range of minerals processing applications for relatively wet or moist materials. HPGR grinding of dry material or involving drying and air classification is more common, for example in cement manufacturing. A number of minerals processing plants are also operating with dry material, either due to process reasons, such as considerations of preceding or subsequent process stages, or as dictated by local conditions of arid areas and scarcity of water. The present world-wide expectation of decreasing availability of water supply urges us to look for alternatives that minimize water consumption.Recently established and envisaged future HPGR applications with dry ores have indicated that the technology of dry crushing and classification as practiced in cement and limestone grinding can be applied in minerals processing. Moreover, dry technology could very well be applied for generating a final fine product at sizes near or below 100 microns, as may be required for beneficiation by, for instance, flotation, magnetic separation or tank leaching.Dry HPGR grinding requires special attention in maintaining suitable process economics, when considering power input in grinding, drying and classification. In some cases, HPGR capacity and roll surface wear life may be negatively affected by a lack of moisture in the feed.This publication summarizes some of the features of, and experiences in dry HPGR applications. This includes design aspects of the classification system and discussion of the wear protection of the roll surfaces. The paper also includes examples of operational experiences of dry practices in minerals processing and cement plants."

Jan 1, 2012

By D. R. Nagaraj, Napoleon Tercero, Raymond Farinato

"Several studies conducted recently have shown that molybdenite flotation from Cu-Mo ores is adversely impacted in sea water at pH >~ 10.0 irrespective of the pH modifier; under the same conditions Cu sulfide flotation is relatively unaffected. This has been attributed to the presence of Mg2+ ions and their hydrolysis products in the sea water which adsorb and precipitate on molybdenite surfaces as Mg(OH)2. However, why and how Mg(OH)2 impacts only molybdenite flotation in the complex flotation pulps containing a multitude of minerals is not understood. The work presented in this paper probes the interface and interphase regions near the edge and basal planes of natural molybdenite (MoS2) in aqueous solutions and flotation pulps, particularly in the presence of copper ore pulp and added Mg2+. Differences in interaction of metal ions and their hydrolysis products (Mg2+, Mg(OH)+) were measured on the two faces of this anisotropic mineral. How those differences relate to molybdenite floatability and the impact of aqueous solution chemistry are discussed.INTRODUCTIONWater resource management is an important sustainability challenge in mineral processing. In view of the shortage of fresh water in many parts of the world, mineral processing plants are evaluating alternative sources. Seawater flotation has received much attention recently and there have been several important studies reported in the literature, particularly for the processing of Cu-Mo ores (S. Castro, 2012; S. Castro, Rioseco & Laskowski, 2012; S. Castro et al., 2012; Laskowski & Castro, 2012; Ramos, Castro & Laskowski, 2013; S. Castro & Laskowski, 2013; Laskowski, Castro & Ramos, 2013; Nagaraj & Farinato, 2014; S. Castro, Uribe, & Laskowski, 2014; Veki, 2013). The main conclusions from these studies on Cu-Mo ores in seawater at elevated pH were: a) flotation recovery of Cu sulfides is either unaffected or only marginally reduced, b) molybdenite recovery is adversely affected in seawater at pH values necessary for rejecting pyrite (i.e. pH > 10 to 10.8 depending upon particular system), and c) the precipitation of Mg2+ in seawater as Mg(OH)2 is responsible for the adverse effect on Mo flotation. In order to further investigate the individual effects of Mg2+ and Ca2+ on molybdenite depression in Cu-Mo ore flotation, Nagaraj & Farinato (2014) conducted flotation tests wherein individual metal ions were spiked into tap water during grinding of Cu-Mo ores. They showed the strong adverse effect of Mg2+ addition on Mo recovery and, to a lesser extent, on Cu recovery when pH > 9.5. Under similar conditions, Ca2+ had virtually no effect on either Cu or Mo sulfide flotation. Figure 1 below shows the previous results for Cu- Mo ores in tap water and the effect of addition of Ca2+ and Mg2+ ions. Note that in seawater the adverse effect of Mg2+ on Cu recovery was much smaller than that in tap water (Nagaraj & Farinato, 2014; Figure 4a and 4b and Table 4 therein)."

Jan 1, 2016

By C. T. Morley

The steadily increasing interest in high pressure grinding rolls (HPGR) as a legitimate alternative comminution technology for hard rock applications has led to a proportional increase in the demand for trade-off studies comparing HPGR with more established approaches, typically SAG-based but including AG and stage-crushing designs. The primary trade-off is between a) the higher capital cost typically incurred with HPGR-based designs and b) the higher operating costs of the more traditional technologies. However, if, through circuit design innovation, the capital cost penalty of HPGR circuits could be eliminated or reversed, then the need for trade-off studies would diminish.

Jan 1, 2012

By Hong Zhong, Shuai Wang, Gang Zhao, Lanqing Deng, Guangyi Liu

In this paper, three novel surfactants containing double reactive centers(-CONHOH and –CONH-), double hydrophobic groups were designed and synthesized as collector for separation of diaspore and aluminosilicate minerals, such as N-(4-(hydroxyamino)-4-oxobutyl)octanamide (HA-8), N-(4-(hydroxyamino)-4-oxobutyl)decanamide (HA-10) and N-(4-(hydroxyamino)- 4-oxobutyl) -dodecanamide (HA-12). The adsorption mechanism of N-(4-(hydroxyamino) -4-oxobutyl)alkylamides (HA) onto diaspore was also investigated by FTIR spectra, zeta potential measurement and DFT. The flotation results demonstrated that three collectors all exhibited superior collecting power to diaspore and selectivity against kaolinite and illite, and could effectively realize flotation recovery of diaspore from bauxite ores contained aluminosilicate minerals under neutral conditions. Moreover, HA-12 was a superior collector than other two collectors for bauxite separation. The results of XPS, FTIR spectra and zeta potential illustrated that at around pH 6.0, HA might chemisorb on diaspore surfaces through Al-O coordination bonds formed by binding its –C(=O)NHOH or –C(=O)NH– chelate groups with aluminum atoms on diaspore surfaces. HA’s unique properties, such as characteristic bond patterns onto diaspore surfaces, double hydrophobic groups, and intermolecular hydrogen bonds between neighboring HA molecules coated on diaspore surfaces, rendered it to be a superior flotation collector for diaspore.

Jan 1, 2016

By Mike D. Riley, Alan V. Bell, Ernest K. Yanful

Acid mine drainage (AMD) research under the MEND program has been ongoing since 1988 at the Heath Steele Mines waste rock piles including sulphide material, outside Newcastle, NB. In 1989 approximately 10,000 mt of waste rock was placed on a prepared sand base with an underlying impermeable membrane. The waste rock pile was heavily instrumented for measuring oxygen concentrations and temperatures. In September 1991, a composite soil cover designed for the Heath Steele climatic conditions, using local soils, was placed over the pile, creating a totally enclosed system. Moisture content and oxygen probes were installed within the composite soil cover to monitor changes within the soils over time, while two large-size lysimeters were installed below the cover to monitor the hydraulic conductivity of the cover. The waste rock site has been monitored on a monthly basis since installation of the cover, for performance of both cover and waste rock. The monitoring shows very clearly that the placement of the composite soil cover has had a major impact on the generation of AMD. Major reductions in temperature and oxygen concentrations within the waste rock pile indicate that the cover has significantly inhibited the oxidation reaction that generates the AMD. Performance data have shown that the cover has maintained its integrity under the climatic conditions of the area.

Jan 1, 1995

By Robert B. Parsons

"During hard times, the focus on tax issues makes a slight change in direction. Mining companies contemplate the tax treatment of transactions and circumstances which are the product of a difficult financial environment. Some of these issues are discussed in this month&apos;s edition of Tax Notes.Every industrial sector in Canada is undergoing a major restructuring of some form, and the mining industry is not an exception. The longest recession since the Great Depression continues to affect the economy. Mining firms seek to bring their debt/equity ratios into line, and try to replenish depleted retained earnings by selling assets. This month, Tax Notes briefly examines some of the tax issues which are generally encountered during the course of such a restructuring process.Debt SettlementOne question which commonly arises during hard times concerns the tax treatment of a "" gain "" realized by a debtor on the settlement of a debt. Consider, for example, a simple situation where a creditor wants to protect itself from further losses, and makes a deal with the mining company to accept a cash payment of $8 million in full settlement of a $10 million loan. In financial terms, the debtor has made a $2 million gain on the settlement of the debt. What is the tax treatment of that gain?The Income Tax Act (the Act) contains provisions in section 80 of the Act and in section 5400 of the Income Tax Regulations which deal specifically with this question. First of all, it is noted that the $2 million gain is not brought directly into income for tax purposes. However, as indicated below, the gain could affect the debtor&apos;s income indirectly to the extent that certain of the debtor&apos;s tax pools must be reduced by the amount of the gain."

Jan 1, 1993

By H. Asgari, A. G. Odeshi, J. A. Szpunar

In the present study, the dynamic response of AZ and AE cast magnesium alloys to shock loading, are compared for strain rates ranging between 900 and 1200 s-1. Texture measurements showed that after shock loading, the (00.2) basal texture component of both alloys was strengthened. However, the strengthening magnitude was higher for AE samples. Also, it was observed that the twinning fraction decreased in both alloys with increase in the amount of alloying elements. In addition, cracks are formed at the interface between matrix and second phase particles in the AZ alloys. However, crack nucleation and fracture in AE alloys occurred at the sites where twins accumulated. Furthermore, analysis of the dynamic mechanical behaviors showed that the ductility of AE grade is higher than that of AZ alloy for all strain rates used in this research. This difference was explained by differences in deformation mechanisms of these alloys.

Jan 1, 2014

By Robert B. Parsons

"This article is based on a paper presented by Jim Scott at the 1988 annual convention of the Prospectors and Developers Association of Canada. The paper suggests a number of factors that might be taken into account in negotiating royalty terms.IntroductionRoyal ties are a part of mining life in Canada. They are used by many kinds of individuals in many kind s of situations. Prospectors commonly take royalty interests back when they transfer claims to development companies. Mining companies disposing of undeveloped (or sometimes even developed) properties are often paid at least in part by royalties. Royalties are even used by institutional investors with no other connection with the resource industry.Such different royalty holders have different investment goals, different cash flow requirements, and different risk / return preferences. These differences have given rise to a number of different royalty type s. These types range from the simplest cents-per-ton royalty (where the operator pays a royalty at a fixed rate per ton milled) to net smelter return or ""NSR"" royalties (where the royalty is based on a percentage of the operator&apos;s NSR) all the way to net profit interest or ""NPI"" royalties (where the royalty is based on the operator&apos;s bottom-line net profit),The fundamental difference between the many royalty types is in the risk/ return relationship. The cents-per-ton royalty, for example, is relatively risk-free. Of the many economic factors which affect a mine, the only one which will affect the royalty holder is the amount of ore physically milled. On the other hand, the potential for significant gains under a cents-per-ton royalty is also very limited. The royalty holder will not share in any increases in the market price of the end product or any cost reductions achieved by the producer."

Jan 1, 1988