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By Jinsheng Chen

To maintain the stability of longwall tailgate entries, they have to be supported by not only the primary roof support but also the secondary roof support due to the impact of the longwall mining¬induced abutment loads. Depending on the mining condition of a typical coal seam and its distance from the previous panel's gob, the longwall tailgate entry is often reinforced by the secondary roof support in the form of standing supports and/or cable bolts or trusses during longwall retreat, Even though lots of research work has been done to study the behavior of different standing supports in the laboratory. their function and requirements for a typical mining condition are still not fully understood due to lack of field data and correct assumptions about the behavior of the already-bolted entry roof under mining-induced abutment loads. Therefore, the application of the secondary roof support for tailgate entry roof control is still limited to trial and error, which often results in either higher cost for tailgate roof control if the design is too conservative or more production delays due to roof falls in the outby tailgate entry if the design is inadequate. To have a better tailgate roof control with reasonable roof control cost, RAG American Coal, NIOSH, and HeiTech have been conducting a joint research project to monitor actual roof loading, roof deformation, and entry convergence in the tailgate entry of 10 North panel at RAG Emerald mine. The actual roof loading data are used to calibrate and improve the roof control model for longwall tailgate entries, which has been developed by RAG American Coal, and to further reduce the roof control cost for longwall tailgate entries. The authors in this study attempt to discuss the Roof Control Model developed by RAG American Coal. in which some guidelines or important parameters for designing the secondary roof support for longwall tailgate entries are proposed.

Jan 1, 2003

By B. L. Landrum, P. B. Crawford

Theoretical and potentiometric model studies have been made of the effect of non-uniform lateral permeabilities on pattern sweep efficiency and production capacity in waterflood and gas-cycling programs. It is shown that a diflerence in directional permeability by a factor of three may result in a sweep efficiency of only 43 per cent for a five-spot pattern or a sweep of either 79 or 38 per cent for a direct line-drive square pattern, depending on the direction of the line-drive flood. Changes in the pattern conductivity varied from about 0.8 to 1.34 over this same permeability variation, depending on the pattern used. It is suggested that measurements be made to determine the possible magnitude and extent of the directional permeability phenomenon early in the field developinent and certainly prior to the initiation of any fluid-injection progmm. INTRODUCTION Irregularities in reservoir sand properties long have been a major difficulty to anyone attempting to explicitly describe the field characteristics of oil production. In particular, it is well known that vertical and lateral permeabilities often differ appreciably; however, the existence of large regions with lateral permeabflity variation is not widely recognized. A number of years ago, extensive studies were conducted by the Secondary Recovery Research Labcratory of the Pennsylvania Grade Crude Oil Association, primarily on the Bradford field. Johnson and Hughes' reported a permeability trend in the northeast-southwest direction. They indicated that flow in the preferred direction may be 25 to 30 per cent greater in that direction than in the northwest-southeast direction. They also reported that similar effects may be found in other nearby fields. The origin of the permeability variation has been discussed by Griffith Hutchinson' described the results of labora- tory tests on limestone cores, pointing out that per-ferential directional permeabilities were significant in one-half of 10 formations studied and that the average permeability ratio was 16:1. Barfield, Jordan and Moore analyzed the fluid-injection displacement performance in the Spraberry and reported that the effective ratio of permeability parallel to the major axis to the permeability perpendicular to this axis was 144:l and that it inclined along an angle of about 30". To prevent the reduction of sweep efficiency which would normally result from flooding or cycling in such reservoirs, well spacing could be varied from the customary square to a diamond-shaped pattern. Johnson and Hughes' presented a method for determining the desired shape. Another method will be discussed in detail in the next section. It is the purpose of this paper to investigate quantitatively the effect of directional permeability upon the sweep efficiency and production capacity of the five-spot and line-drive well patterns. Information currently in the literature will be applied to this particular problem and augmented by a potentiometric model study. It is stressed that the effects herein discussed may or may not be of great importance because field data on this phenomenon are far too scant to form such an opinion. It is suggested that, if conditions similar to those found by Johnson and Hughes frequently exist (as may well be the case), more consideration cdrtainly should be given to this problem.

By A. B. Kinzel

SILICON, unfortunately, is not in the same category as some other metals with respect to the absolute value of the highest purity material prepared. Tucker, in England, and Becket, in this country have devel-oped procedures for the purification of silicon, and Becket's process has made industrially available silicon of a purity of 99.8 per cent or better. However, even the term "silicon metal" may be a paradox to some people, although not more so than the term "amorphous" as applied to silicon. These terms come from commerce, and "metal" is used to distinguish industrially high-purity silicon from ferrosilicon, silicon-aluminum, and other high-silicon alloys. Alloys of iron and silicon with 95 per cent Si or less are known as ferrosilicon, with a designation of silicon content where necessary, and the terns "silicon metal" is invariably applied to the grades containing 96 per cent Si and higher. The Becket method of purification was referred to in a monograph on the Alloys of Iron and Silicon, and the Tucker procedure was described in some detail in that publication.1 In order to get silicon of still higher purity, a sample, prepared by the Becket method, analyzing 99.84 per cent Si, 0.020 Fe, 0.016 Al, 0.005 Ca, 0.025 C, 0.033 per cent 02, 0.006 H2, 0.006 N2, and 0.001 per cent Mn, was crushed to pass a 100-mesh sieve said further purified by a modification of Tucker's procedure. This modification differs from Tucker's method in that after treatment the 100-mesh alloy was centrifuged to remove the last traces of acid. Our directly determined analysis of this purified sample shows: Si, 99.952 per cent; Fe, 0.009; Al, 0.012; Ca, 0.003; C, 0.006; or 99.982 per cent. Silicon by difference equals 99.97 per cent. The variation between silicon by difference and silicon as directly determined is important. Although Tucker mentions the amount of insoluble matter in commercial silicon both before and after his treat-ment, he does not mention the existence of carbon in the alloy; neverthe-less, lie reports silicon by difference. Any final figure as to purity obviously results from agreement between direct determination and

Jan 1, 1939

By E. Berrezueta

Automatic digital phase imaging should yield unbiased and representative characterization of gold ores. However, this is not a simple task due to low gold grades, fine grain size, possible complex mineralogy, nugget effect, etc. A critical test was done by two methods, using the same sections of a gold-rich ore: with an optical (OM) and with an electron microscope (EM). In general, the two methods are consistent and useful for ore processing. There are some minor differences e.g. the detection of very fine gold grains is enhanced by EM.

Jan 1, 2001

By Joseph A. Perry

One goal of the Bureau of Mines is to develop technology tp insure a dependable supply of minerals to the United States. To support this goal, the Bureau's Albany Research Center has modified a commercial atomic absorption spectrophotometer to rapidly determine trace levels of mercury by cold-vapor atomic absorption spectrophotometry. Such diverse materials as ores, mill products, stream water, sediments, and flue dust have been analyzed. A very high dynamic range of 0.2 ng/ml to 1 µg/ml of mercury in solutions is routinely analyzed by this instrument.

Jan 1, 1981

US 4,194,902 - Pig iron or other molten lion is effectlvely desulfurized by treatment with a mixture preferably about 60% by weight commercial grade calcium carbide, 30% dried limestone diamide, and the remainder bituminous coal. Equivalent desulfurization is obtained using a significantly lesser amount of desulfurizer than in previous mixture of calcium carbide and limestone diamide W Gmohling, assigned to SKW Trostberg AG. Mar 25, 1980. 3 pp. (75-55) Filed: 9-12-78 (941,659) Priority. West Germany, 9-15-77 (2,741,588). Same. British 2,008,153, dated May 31, 1979.

Jan 1, 1982

By Morrison J

Considerable confusion is to be found in the methods of estimating mineral reserves. The solution appears to be more cooperation between industry and government to agree upon a classification system with guidelines to overcome the problem of the many variable factors affecting reserves. The classification system proposed by the United States Bureau of Mines and the United States Geological Survey (USBM/USGS) together with the guidelines similar to those suggested by the Australasian Institute of Mining and Metallurgy/Australian Mining Industry Council (AusIMM/AMIC) is recommended for reporting mineral reserves to government.

Jan 1, 1979

By Elmer R. Kaiser

Cooperative research is an established and important activity of modern business by which whole industries can advance on a broad front. The economy of jointly sponsored research as well as the limited research talent available direct attention to the advisability of projects in which a number of companies participate. After outlining the growth of industrial research, the paper discusses one successful method for organizing and financing group research programs. A systematic procedure is advocated by which engineers and scientists can bring to management practical plans for cooperative research and development programs.

Jan 3, 1950

By W. F. Kieschnick, and W. J. McGuire&apos, Eugene Harrison

This paper concerns the induction and extension of fractures into rock formations as involved in drilling, completing, and production stimulating operations on wells. Conclusions concerning formation breakdown are derived from (I) a review and extension of published analyses relating to mechanical theories of rock stress and the state of stress in the earth's crust and (2) a correlation of field data from fracturing operations. Conclusions concerning the mechanics of fracture extension, which indicate the relationship between fracture dimensions and rock properties, depth, and volume of injected fluid, are tentative and largely establish limits of relationships. These conclusions are derived from stress calculations, limited field data, and laboratory experimental studies. The experimental work involves the study of the stresses at the fracture boundaries and the geometry of pressurized fractures by means of photo-elastic modeling methods. Results of this investigation indicate that a large majority of pressure induced wellbore fractures are vertical, particularly in deeper wells; and variations in the pressures necessary to create and extend fractures can be explained largely on a basis of established rock properties. It is also shown that variations due to tectonic forces should usually be expected to be slight. Other results indicate that during that extension of fractures rather large fracture volumes are temporarily created by the parting of the formation. The purpose of this paper is to present the results of calculations and laboratory experiments concerning the mechanics of fracture induction and extension with a view to broadening existing knowledge relating to these phenomena. It is believed that continued progress in developing knowledge of this type is important to the further development of techniques for drilling and completing wells. When a wellbore is subjected to sufficiently high pressure, fracturing of the formation surrounding the well occurs. This phenomenon is a common cause of lost circulation during drilling operations, is a deliberately planned factor in most squeeze cementing operations, and is the controlling factor in many productivity stimulation operations. The exploitation of formation fracturing in recent years has been particularly impressive in sand-viscous fluid well stimulation treatments which were first introduced to the industry by the Stanolind research group1,2,3 several years ago. The borehole fracturing phenomenon has been analyzed mathematically by application of the principles defining the elastic and inelastic behavior of thick-walled cylinders of homogeneous, isotropic, and impermeable material.1,5,6 This basic argument is re-presented in this paper along with new considerations which strengthen it. In addition to these arguments relating to fracture induction some calculations and experimental results relating to the mechanics of fracture extension are presented. Since the nature of the pressure induced fracture at distances from the well is of great importance in considerations of well stimulation procedures there appears to be a need for an integrated approach which deals with the mechanics of fracture extension as well as with wellbore rupture.

Jan 1, 1955

By Norman M. P. Low

"IntroductionIndustrial applications of mica utilize two commercially important varieties of mica: muscovite and phlogopite. Muscovite mica is a potassium mica with a general chemical formula, H2KA1(Si04)3 h, and is sometimes referred to as a potas hsilicate. Phlogopite is a magnesium mica having a general chemical formula, H2KMgSi(Si04)3, and is distinguished from the muscovite mica by its decomposition in sulphuric acid.Canada is one of the major natural mica producers in the world. A large tonnage of the mica powders is at present mined and processed in the Eastern Townships of Quebec. This Canadian mica is of the phlogopite type. A closely related mineral of the mica family which is widely used in the construction industry is vermiculite. It is a dehydrated magnesium-aluminum-iron silicate characterized by a foliated structure. Expanded vermiculite, which is often referred to as exfoliated mica, is used as many types of thermal and acoustic insulation, as loose fill in buildings, as an aggregate in concrete, as an ingredient in plaster and insulating concrete , and in fire-proofing compositions. Natural phlogopite and muscovite mica powders are used extensively as reinforcing agents in organic polymers. They also have a wide range of applications in commerical products. For example, dry-ground mica powders are used in large tonnage as a surface finish in roofing materials and as a bonding agent in wallboard joint cement. Common products such as paint, rubber, plastics and welding rods contain mica. Recent studies have also shown that mica powders can be added to portland cement in the preparation of concrete products, as they could improve the tensile strength of the concrete products. The potential and possible"

Jan 1, 1982

By K. Swedburg, M. Samuels

"The expansion of the concentrator at New Gold’s New Afton copper-gold mine in British Columbia, Canada, completed in 2015, included an increase in the required retention time of the cleaning circuit. On site pilot testing of a Woodgrove Staged Flotation Reactor (SFR) had shown that a high grade copper concentrate would be produced with excellent recovery. The SFR was selected rather than conventional tank cell technology based on the much smaller footprint (which rendered a separate and expensive building extension unnecessary), high concentrate grades demonstrated in testing, and the lower energy requirement. Three SFRs, each capable of taking a nominal feed of 700 cubic meters per hour were installed and commissioned 10 months after the receipt of order. The SFRs operate in series and all of the cells produce a final concentrate typically grading 32% Cu, while the overall SFR stage recovery averages 55%. The tailings from the SFRs are treated in the original conventional three-stage cleaner circuit where the remaining values are recovered in a concentrate grading 28% Cu. Design production was achieved within days of the initial start-up of the SFR circuit.INTRODUCTIONThe New Afton concentrator, located near Kamloops, British Columbia, Canada processes a copper-gold ore with a designed head grade of 0.96% Cu, 0.72 g/tonne Au, and 2.22 g/t Ag.The New Afton Mine is a block cave mining operation. Ore is undercut from the bottom up and removed at the extraction level from a grid of draw points. Ore is trammed to the ore passes by underground loader and dropped to a haulage level for transport by trucks to the gyratory crusher. From the crusher, the ore is conveyed to the mill via a 4.5 kilometre long conveyor system. Block caving was chosen for the New Afton deposit because the underground infrastructure could be built below the historical open pit of the Afton Mine (a previous operation of Teck Resources) and this method is favorable to large-scale low-cost mining.The New Afton deposit is a copper-gold, alkalic porphyry system. Hypogene mineralization is characterized by discontinuous copper sulphide veinlets and disseminations, principally chalcopyrite and minor bornite, along with pyrite as the second most dominant sulphide. Gold particles vary in size from 5 µm to 40 µm and occur as native gold and electrum, associated mostly with the chalcopyrite grains and never with the pyrite. In some instances, a second alteration phase has resulted in the copper sulphides being replaced by tennantite-tetrahedrite locally and along faults that transect the mineralized body. The design head grade of arsenic is 244 PPM, although the presence of tennantite is inconsistent and can vary from trace levels to 15% of the total copper. No arsenopyrite is present in the hypogene ores. Supergene mineralization, consisting of native copper with accessory chalcocite occurs in minor amounts along faults and highly oxidized near-surface portions of the deposit."

Jan 1, 2016

By Blamey Stevens

The object of this paper is to show how igneous intrusion is governed by definite mechanical laws. A distinction is made between dikes and fissures, and the various characteristics of intrusions are explained on an exact scientific basis. The modification of rock-stresses by intrusion is then considered and extensive isostress regions are recognized. Finally, a complete classification of intrusions is constructed covering all possible cases. The generalizations of observed data, taken from Geikie's Text-Book of Geology, confornl to the laws of intrusion herein stated, and the deductions based upon these lams. No authority, however, is quoted for the type which I hare named a corrugated intrusion. Its existence is a necessary deduction from the laws of intrusion, and even the entire absence of examples in technical publications cannot disprove its reality. In all probability, corrugated fissures would have remained undiscovered, but for the nrorking of mineral veins. As intrusions of tabular form are seldom worked for commercial purposes, it has been left for theory to anticipate the discovery of corrugated dikes. In the light of these laws of intrusion and the corresponding laws of fissures,' there seems to be a remarkable uniformity of stress-distribution in rocks at moderate depths. This renders possible the mathematical calculation which should help us to approximate exact science in this and kindred branches of applied geology.

Jan 1, 1911

Discussion of the paper of L. C. Graton and Joseph Murdoch, presented at the New York Meeting, February, 1913, and printed in Bulletin No. 77, May, 1913, pp. 741 to 797. THOMAS T. READ, New York, N. Y. (communication to the Secretary *) :-At the meetings of English technical societies it not infrequently happens that, during the discussion of a paper, someone will arise to say that although he highly appreciated the material presented, nevertheless he believed it would have been better if some other phase of the question had been more highly emphasized. Assuming that this form of discussion is permissible in the Institute, I should like to reiterate the point made by Prof. A. J. Moses that conclusive proof of the identity of the minerals in question is an essential feature of the study of ores in this way. This is also expressed by Paul Krusch in his recent valuable paper 1 on the sulphide ores (in which he arrives at conclusions diametrically opposed to those of Mr. Graton), as follows : ?The diagnostic properties of the various ore minerals are known to but a limited circle of investigators." Many earlier investigators began the study of ores beneath the microscope by reflected light, but discontinued their work, in most cases, because they were unwilling to undertake the great amount of preliminary work necessary to securely establish a basis for their inferences. It is evident that Messrs. Graton and Murdoch realize that the promised later paper on diagnostic characters will be the more important of the two, but the point should be emphasized to forestall a flood of literature from other investigators who may gain the impression that the brief survey of polished specimens is a wade mecum to incontrovertible conclusions as to any given ore deposit.

Jan 10, 1913

By Yves Pépin, Sylvain Lefebvre, Dimitrios Filippou, Guillaume Hudon

"Titanium dioxide pigment plants using the so-called “chloride process” produce considerable amounts of chloride waste, which contains predominantly iron chloride. In most cases, this waste is dissolved in a weak hydrochloric acid solution and then neutralised. The metal content of the waste is dumped as hydroxide sludge, while its chloride content is lost in an effluent.Rio Tinto Iron & Titanium has developed a new proprietary process whereby pure metallic iron and chlorine gas are recovered from chloride waste by electrolysis. This process uses a two compartment cell separated by an anion exchange membrane to prevent iron cycling between its trivalent and divalent valence. The cathode is made of titanium Grade 7, while the anode is a dimensionally stable one of the type “metal–mixed metal oxide” (MMO) for the evolution of chlorine gas. The catholyte is concentrated and pH-adjusted iron-rich chloride solution originating from chloride waste. The anolyte is recirculating solution containing alkali or alkali earth chlorides such as MgCl2, NaCl, etc. Current efficiencies above 90% can be achieved at temperatures about 80°C using catholyte solutions almost saturated in iron chloride and other chlorides.In this paper, we discuss the details of this process, and how this could be integrated within a chloride pigment plant for the treatment of chloride wastes."

Jan 1, 2016

By I. N. Knapp

Foreword I HEREWITH present some notes on the use of Portland cement to cement in the casing, and for plugging, to exclude water from oil and gas wells, and the methods employed. I have used my best efforts to make each step of the operation of cementing wells perfectly clear. The information is the result of actual experience and observation. The illustrations are from original drawings made especially for this paper. Portland Cement It is not necessary to discuss here the manufacture of cement. Any established brand of the slower setting Portland cements may be purchased with the confidence that it will harden, if properly used, and exclude water from and plug wells efficiently. Setting.-By the setting of cement is meant its initial change from a soft or plastic mortar to a friable solid. After the cement has become thoroughly set it is still very weak and can be readily pulverized in the fingers. Setting is thought to be effected by the crystallizing out of the silicate and the aluminate of lime, which are soluble in water in their anhydrous form. After dissolving in the water they pass to the hydrated state, in which they are insoluble, and hence are precipitated in a crystalline form.

Jan 3, 1914

By Guilliaem Aertsen

THE derivation of the word tire (or tyre, as it is spelled in England) is obscure. Some dictionaries suggest that it is the aphetic form for "attire, covering," so called as being the outside covering or band of a wheel; also as a corruption of "tier," the band which holds, or "ties," the rest of the wheel together. One dictionary states: "The supposed derivation of the word is that bands were first used on wheels in the City of Tyre, Syria. " In the infancy of railroads, the tracks consisted of flat baits of iron, spiked or bolted to the upper surfaces of longitudinal timbers, which; in turn, rested upon masonry foundations. Stone blocks installed for this purpose on the old Germantown & Norristown Railroad, now the Chestnut Hill branch of the Philadelphia & Reading Railway, were to be seen for many years on the right-of-way, north of what is now. Wayne Junc-tion, Philadelphia, Pa. The "cornerstone" of the Baltimore & Ohio Railroad was laid Apr. 4, 1828, and the first locomotive in America was built by Peter Cooper at the St. Clair Works, Baltimore, Md., in 1829 "to demonstrate its adaptability to a curved road." It is believed that the first successful locomotive was built in Philadelphia by Tyler & Baldwin in 1832 for the Germantown & Norristown Railroad. Rufus Tyler-and Matthias Baldwin were brothers-in-law; the latter's name will he identified with American locomotives until locomotives are forgotten. The Wheels on these first locomotives, designed to run on this primitive rail, were shod with plain iron bands, bent and welded. The flanges consisted. of separate iron bands, bent sidewise, welded, and, bolted to the sides of the wooden follies, or rings. Before many years had elapsed the tires were fabricated of iron bands, rolled in one, piece with the flange projection on the side. The tire for each wheel was bent and welded and subsequently attached to the wheel center by shrinkage, bolts, rivets and various mechanical devices.

Jan 1, 1917

By Carl Zapffe

Because no rock outcrops exist in the Cuyuna district, it is necessary first to make a magnetic survey with a dip needle, or possibly with a sun-dial compass, and determine the area or belt of magnetic variations and the maximum lines of magnetic attraction. A dip-needle survey is quicker to make, is sufficiently accurate, and will suffice. Regardless of how poorly defined the magnetic attractions may be, it is important that they be determined. Even if drilling has developed ore on an adjoining property, the survey should not be omitted. Iron-bearing formation is indicated by the magnetic attractions, but whether or not ore exists must be determined by drilling. The maximum line of magnetic attraction offers the best place to begin drilling. If no magnetic attraction exists, nearby developments are the only guide; and if these also are lacking, drilling is governed by guess. Test-pitting is not employed in exploratory work because the surface is too deep. Tunneling cannot be used because the topography is not suitable. Exploration shafts are a waste of time and expense, because from every standpoint drilling with churn and diamond drills is the most applicable method for exploratory work. Light drilling equipment only is needed. Rarely have heavier drills been required, for seldom do holes exceed 400 ft. in depth, and about 100 ft. of this is in glacial drift which is easy to penetrate. The deepest hole is 1023 ft. Because of the steep inclination of the strata and the narrowness of the orebodies, many angle holes have been drilled, mostly at 60' to 70" from the horizontal and against the dip of the formation. Angle holes are most advisable. If after initial drilling the beds are of shallow dip, vertical holes or holes of any angle can be used. The total cost of drilling a property is much greater if only vertical holes are used because more holes must be drilled to obtain the requisite information than when angle holes are used. Many tests for variation in angularity of a finished hole have seldom shown more than 2'; therefore, such tests may with safety be abandoned. Because the orebodies are generally about 100 ft. wide and cross a 40-acre tract at a slight angle, and as the dips are usually about 70"

Jan 1, 1925

To the members of the A. I. M. E., who have given much and risked all to fight "Over There" with pick, or gun, or brain, and to the members who have chosen the sometimes more self-denying duty of remaining at home to help produce metals for fighters: Your experience in foreign lands has bred in you that spirit of internationalism which will soon be infused into every corner of our country by virile lads thrilling from a great experience in an old, yet new, land over the seas. To them the East will not seem as far from the West as it was, nor the North from the South. Sectional jealousies will seen despicable to one who has fought for a great ideal shoulder to shoulder with real men of other nations. And they who have willingly sacrificed much on the altar of service will have little patience with an egotist, be he laborer, tradesman, capitalist or engineer. The problems which peace brings to us are more difficult than those of war and their solution requires not only cool heads, tolerance, and wise judgment, but the "getting together" of sections and classes and individuals. The triumph of justice over individualism, represented by the draft law, must be repeated, for there are "slackers" in peace Is well as in war, and the spirit of self-denial expressed in response to Liberty Loans, Red Cross, and Welfare drives and Food Administration appeals must live. We have only just begun to learn how to serve. It is often claimed by our members that the engineer is not given, in the community at large, the recognition which his training should merit; that his reward is not as great nor his service as welcome as it should be. Public service is generally assumed to be a logical activity for a lawyer,

Jan 12, 1918

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'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's income indirectly to the extent that certain of the debtor's tax pools must be reduced by the amount of the gain."

Jan 1, 1993

By S. A. Mersol, C. T. Lynch, F. W. Vahldiek

The room-temperature Knoop hardness of single -crystal titanium diboride has been determined. Variations in microhardness have been correlated with orientation and structural imperfections in the crystals. Maximum differences in hardness values of 750 kg per sq mm with respect to orientation and 450 kg per sq mm with respect to substructure were found. The effects of etchants, load on indenter, and degvee of cracking of indentation were studied. The average hardness was determined as 2800 kg per sq mm on the as-grown crystals. Annealing increased the average hardness to 3375 kg per sq mm. ThE microhardness of polycrystalline titanium diboride approximating the stoichiometric composition TiB, has been studied by several investigators. The values for the Knoop hardness number range from 2710 kg per sq mm (Khn = 2710 kg per sq mm) to 3400 kg per sq mm.'-4 Samsonov et al.' reported a Vickers hardness number of 3400 kg per sq mm (Vhn = 3400 kg per sq mm) at 120-g loads for a 98 pct Ti + B material of 96 pct theoretical density. Recently Dunegan measured the Vickers hardness and obtained 2060 kg per sq mm with a 10-g load (Vhnlo = 2060 kg per sq mm), 1425 kg per sq mm for Vhnloo, and 1320 kg per sq mm for Vhnlooo. We have obtained a Khnloo = 3000 * 350 kg per sq mm for hot-pressed polycrystalline TiB2 that was 99.1 pct Ti + B and 96.6 pct of theoretical density. The present investigation has been made on single-crystal titanium diboride boules, and is believed to be the first such study on TiB, crystals of known orientation. EXPERIMENTAL The single crystals were prepared by a Verneuil-type process using an electric arc by the Linde Division of Union Carbide Corp. The largest specimens were 6 mm in diameter by 12 mm long. The crystals were of theoretical density (4.50 g per cm3) with a Ti + B content of 99.8 pct. The major impurities present were: 0.03 pct (by weight) 0, 0.06 pct C, 0.01 pct Si, 0.05 pct Fe, 0.01 pct Cr, and 0.01 pct Ni. The crystals were boron-rich, the average boron content being 31.S7 wt pct (stoichiometric value is 31.12 wt pct), and titanium-poor, the average titanium content being 68.2 wt pct (stoichiometric value is 68.88 wt pct). Titanium was determined gravimetrically by cupferron precipitation and boron by titration of H3B03 from a NaOH-fused specimen after removal of titanium with BaC03. The outer edge of the boule accounted for some of the excess boron. An electron-microprobe analysis showed that the titanium content increased from 60.0 wt pct at the edge to 68.5 wt pct at D, ~ 1000 p, where D, = distance from outer edge (see Fig. 5). X-ray measurements indicate that the boules are single crystals with considerable substructure. Upon etching this structure is seen in the form of a Widmanstatten-type rhombohedral line pattern in the basal (c) plane and a parallel "lines" pattern in the prism (a) planes. A typical WidmanstHtten-type pattern is seen in in Fig. 1. Electron microscopy reveals that the lines are less than 1 p across, which does not allow direct electron probe or microfocus X-ray determination of their composition. The identity of the second phase has not been established. It might be a higher boride or a nonstoichiometric TiB2. On annealing above 2200°C the precipitate is dispersed and dissolves in the matrix. The best etchants found were HF/HNO/HO, KF(CN)$NOH/HO (Murakami's Etch), and A large number of other etchants were previously Studied. The acidic etchant produced an acicular or "needles" pattern in the (a) planes which is an etchant effect on the "lines" pattern.

Jan 1, 1965