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A body of ore reaches the development stage when the existence of an economically and legally recoverable mineral reserve has been established through the completion of a feasibility study Costs incurred in the development stage before production begins are capitalized Development costs include expenditures associated with drilling, removing overburden (waste rock), sinking shafts, driving tunnels, building roads and dikes, purchasing processing equipment and equipment used in developing the mine, and constructing supporting facilities to house and care for the workforce In many respects, the expenditures in the development stage are similar to those incurred during exploration As a result, it is sometimes dif cult to distinguish the point at which exploration ends and development begins For example, the sinking of shafts and driving of tunnels may begin in the exploration stage and continue into the development stage In most instances, the transition from the exploration to the development stage is the same for both accounting and tax purposes Development also takes place during the production stage The accounting treatment of development costs incurred during the ongoing operation of a mine depends on the nature and purpose of the expenditures Costs associated with expansion of capacity are generally capitalized; costs incurred to maintain production are normally included in production costs in the period in which they are incurred In certain instances, the bene ts of development activity will be realized in future periods, such as when the block caving and open-pit mining methods are used In the block caving method, entire sections of a body of ore are intentionally collapsed to permit the mass removal of minerals; extraction may take place two to three years after access to the ore is gained and the block prepared In an open-pit mine, there is typically an expected ratio of overburden to mineral-bearing ore over the life of the mine The cost of stripping the overburden to gain access to the ore is expensed in those periods in which the actual ratio of overburden to ore approximates the expected ratio In certain instances, however, extensive stripping is performed to remove the overburden in advance of the period in which the ore will be extracted When the bene ts of either development activity are to be realized in a future accounting period, the costs associated with the development activity should be deferred and amortized during the period in which the ore is extracted or the product produced SFAS No 7, Accounting and Reporting by Development Stage Enterprises (Accounting Standards Section D04), states that an enterprise shall be considered to be in the development stage if it is devoting substantially all of its efforts to establishing a new business and the planned principal operations have not commenced or they have commenced, but there has been no significant revenue therefrom Although SFAS No 7 speci cally excludes mining companies from its application, the de nition of a development stage enterprise is helpful in de ning the point in time at which a mine s development phase ends and its production phase begins It is not uncommon for incidental and/or insigni cant mineral production to occur before either economic production per the mine plan or other commercial basis for measurement is achieved Expenditures during this time frame are commonly referred to as costs incurred in the start-up period Statement of Position (SOP) 98-5, Reporting on the Costs of Start-up Activities, provides guidance for mining companies as to when development stops and commercial operations begin Start-up activities are de ned broadly in SOP 98-5 as those one-time activities related to opening a new facility, introducing a new product or service, conducting business in a new territory, conducting business with a new class of customer or bene ciary, initiating a new process in an existing facility, or commencing some new operation The SOP precludes the capitalization of start-up costs that are incurred during the period of insigni cant mineral production and before normal productive capacity is achieved (b) PRODUCTION COSTS When the mine begins production, production costs are expensed The capitalized property acquisition, and development costs are recognized as costs of production through their depreciation or depletion, generally on the unit-of-production method over the expected productive life of the mine The principal difference between computing depreciation in the mining industry and in other industries is that useful lives of assets that are not readily movable from a mine site must not exceed the estimated life of the mine, which in turn is based on the remaining economically recoverable. c# code to compress pdf file 7 ways to compress PDF files in C# , VB.NET | Syncfusion Blogs
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Detect if a PDF File is a Portfolio in C# , VB.NET · Compress ... PDF allows us to compress PDF document in the following two ways: Compressing ... Length ; j++) ... Breast cancer (BC) is the most frequent cancer in women, affecting 8 to 10 women in 100 Diagnosis and treatment may modify the woman s body image and sexuality [8,9] Cancer-dependent, woman-dependent and context-dependent factors interact in contributing to the individual outcome [5,8,9] Iatrogenic factors speci cally relate to outcomes of breast surgery and lymphadenectomy [8] Mastectomy patients had signi cantly (p < 001) lower body image, role, and sexual functioning scores, and their lives were, overall, more disrupted than breast-conserving therapy patients [40] Importantly, body image, sexual functioning, and lifestyle disruptions did not improve over time [40] Breast-conserving therapy, when oncologically appropriate, should be encouraged in all age groups Body image issues and coping with change in appearance should be addressed in patient interventions However, Kenny et al [41] suggest that, because of the need for adjuvant therapies, women treated by 29 16 38 18 asp.net mvc pdf editor, convert image to pdf itextsharp c#, winforms code 128, vb.net embed pdf viewer, aspose pdf c# example, vb.net save form as pdf pdf compression library c# Windows 8 How to Compress PDF in C# sample in C# for Visual ...
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Dim stamper As New PdfStamper(reader, New FileStream( "C:\Users\ dharmendra\Desktop\test1. pdf " , FileMode.Create), PdfWriter. breast conservation have better body image but worse physical function, the latter being greater in younger patients Negative physical and sexual symptoms may be secondary to premature iatrogenic menopause, to local sensory side effects of radiotherapy and a lack of adequate nerve-sparing techniques to maintain the sensory perception of nipple and areola [8] An otherwise excellent cosmetic reconstruction is too frequently silent from the tactile and erotic point of view A second major iatrogenic problem, in BC surgery, is lymphedema [8,42] The surgical removal of axillary nodes may disrupt and impair the lymphatic drainage from the arm The arm becomes swollen and painful, causing deformity, discomfort, and disability [8,42] Lymphedema affects the visual, tactile, pain-related, and proprioceptive dimensions of body image, more so when it pertains to the dominant arm (Fig 261) When severe, it may impair body image even more than breast surgery per se The incidence of lymphedema ranges from 6% up to 625% [8,40 42] Dis gured body image and self-perception may affect the inner sense of femininity, leading to depression and avoidant coping strategies c# code to compress pdf Compress existing PDF using C# programming using freeware ...
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8 Jun 2018 ... Developers can compress PDF file size in C# . Reduce size with image and content in PDF, and be able to delete annotations and metadata in ... 20X6 Weighted-average assumptions used to determine expense for the scal year ended December 31 Discount rate Expected return on plan assets Rate of compensation increase Weighted-average assumptions used to determine PBO and other liabilities at December 31 Discount rate Rate of compensation increase Expected Bene t Payments 20X7 20X8 20X9 20(X+1)0 20(X+1)1 20(X+1)2 20y6 Expected contributions during scal 20X7 20X5 psychosexual rehabilitation is started [43] Vaginal dryness and dyspareunia are the most frequent complaints related to vaginal shortening, while loss of desire and central arousal may be related to the concomitant oophorectomy and cancer-related problems Concomitant bladder symptoms, if the nerve-sparing technique has not been made or has not been adequate, may further negatively impact on sexual outcomes [9,43] Vulvar cancer requires a variably mutilating surgery Poor techniques and infections may worsen the overall sexual outcome [44] 750% 850% 500% TIP Here s how we created our sun Draw a circle with no stroke Open the Color Mixer (Window Color Mixer) and chose Radial from the Fill Style drop-down list Make the leftmost marker a yellow-orange color Click in the middle to add a new marker and make it white Make the rightmost marker white with an alpha of 0 825% 875% 525% Colostomy is one of the more psychologic threatened side effects of anal surgery It may affect body image, self-con dence, and self-esteem, through the feeling of shame, unworthiness, and inadequacy it may convey Avoidance of sexual intimacy and sexual problems are reported in 40% of patients after colostomy [45] 675% 500% 750% 500% 350 325 330 340 310 1,675 875 Body image, self-perception, self-con dence and overall sexuality may be affected by the negative cosmetic outcomes of any type of oncologic surgery The most vulnerable area is the face Surgery requiring arm or limb amputation or causing asymmetry may also contribute to inhibition in sexual relationships It is believed that the younger the patient the higher c# pdfsharp compression Compress existing PDF using C# programming using freeware ...
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