The benefits of nuclear energy Essay Example | Topics and Well Written Essays - 750 words

The benefits of nuclear energy - Essay Example Bruno Comby considers that nuclear energy to replace the other energy sources especially fossil fuels including coal, natural gas and petroleum and in this way serve as a clean, safe, efficient and reliable energy source, whilst ensuring the conservation of the environment. Comby mentions that there are several renewable energy sources which are being tried out nowadays including wind, solar and tidal energy, but the same cannot be used to meet the mass requirements and with the global environment crisis may not be efficient to lower the carbon dioxide levels and control pollution. He considers that there would be no other alternatives but the use of nuclear technology. He also considers that the opposition to the use of nuclear technology for power generation would be the biggest mistake of human civilisation. Currently more than 85% of the world power is generated from fossil fuels. This releases huge amounts of carbon dioxide and other pollutants. He feels that countries like Indi a and China which account for one-third of the earth’s pollution should take up a strategy to use nuclear fuel immediately and conserve the environment by prevention of using fossil fuels. Using wind power requires a several areas to be deforested and the use of bio fuel would have place additional pressure on the agricultural sector to produce yield for fuel. Comby also addressed the problem of nuclear accidents that have occurred in the USA (Three Mile Island 1979) and the Chernobyl incident in 1986 (USSR). He felt that though the Three Mile Island incident was hyped, it was a good example of how to prevent a nuclear disaster. On the other hand, regarding Chernobyl he felt that the same was avoidable if proper precautions had been taken by the Russian authorities. In all, he feels that in spite of the 2 major and a few minor incidents, there have been very few incidents with the use of nuclear energy for

Leisure and Recreational Areas in Suzhou Case Study

Leisure and Recreational Areas in Suzhou - Case Study Example China and Singapore then decided to forge a partnership in developing a modern industrial park east of Suzhou, China. In 1994, the China-Singapore Suzhou Industrial Park was born right after then Chinese Vice Premier Li Lanqing and Singapore Senior Minister Lee Kuan Yew signed the Agreement on the Joint Development of Suzhou Industrial Park in Shanghai. Adding to its beautiful landscape and surroundings, the Suzhou Industrial Park is better than the other leisure and recreational areas because it targets capital-intensive, technology-intensive and flagship projects. According to Xiaohui & Yucai (2005), said that Suzhou as a place is "ancient and beautiful." Supposedly, it has a rich history of culture going back to 2,500 years ago. Residents of the said land loved their customs and traditions but were at the same time open to new ideas and practices that could further improve their land's condition and the people's living. The old urban are of Suzhou is now referred to as the "old Suzhou" while the Suzhou Industrial Park (SIP) to be the "modern Suzhou." The modern land is 280 square kilometers in area, 70 of which is dedicated to the China-Singapore cooperation park. Since it has set itself to be an internationally competitive high technology industrial park and an outward-looking urban district, it is the city's center of the new and high-tech industry development. Industries like electronic information, bio-pharmaceuticals, precision machinery, and new materials have been at the core of such industry development plans. Moreover, it has showed great progress in developing service industries like logistics, education, conventions, and exhibitions. Another profitable focus of the urban district is the leisure business. Xiaohui & Yucai (2005) said that according to incomplete statistics, the leisure business projects in the park involve an investment of more than 10 billion Yuan or about $1.2 billion. More importantly, SIP has made full use of the attraction of wonderful surroundings for their visitors and customers. It has been focused on urban function facilities, environment and residential building development. In its leisure field, projects like the Golden Rooster Lake's eight major scenic spots, a sports park, Baitang park, sports fields, and the Red Maple Forest; Commercial projects like the neighborhood centre, F-City Commercial Centre, cultural water-corridor, commercial walking street, Lianfeng Shopping Centre, and Golden Rooster Lake Hotel. It's also a good thing that the SIP does not stop reinventing itself or inventing something new in order to cope with the changing times. In the same article, Xiaohui & Yucai (2005) said the park has actually started the construction of 10 major commercial facilities. What's more, facilities in the said park are not only fun to look at but also fun

Work-Life Balance Research Paper Example | Topics and Well Written Essays - 1250 words

Work-Life Balance - Research Paper Example Given the fact that we live in a world today that has fierce competitiveness as one of its main features, there remains no ambiguity in the ultimate work responsibilities one is rendered to fulfill along with fulfilling the family demands. Maintaining work-life balance is an issue which is hotly debated since the level of competitiveness has spiraled up with a blinding speed and many strategies have been presented by expert sociologists over the past many years for educating the novice people as to how they can stop all kinds of new and tiring problems from cropping up nearly everyday. Work and family relationships are more than often found at odds and highly conflicting which is why the reason I have chosen sharing the horrendous pressures I face everyday, personal sacrifices I make everyday to fulfill my family requirements, and the steps I take to frantically try to maintain a decent balance between my work and family. Considering the phenomenally engaging studies I have to contin ue in an order to establish a successful professional career, meeting up with the expectations of my wife and son presents a challenge fraught with difficulties and sacrifices. Struggling with competing family demands, especially when one has to spend countless hours in studying intricate subjects, raises a phenomenally tedious and grueling life situation which I have tried to picture in this paper. I happen to live in Canada with my wife and son and while I am doing my diploma from The Northern Alberta Institute of Technology (NAIT), my wife studies at University of Alberta. This is understandable that things take on a real different turn when not one but both partners have their own issues to deal with in life and not one of them has full time to spare for home and children. While both me and my wife are struggling really hard to complete our studies so that a better life standard could be established, I do not feel compelled to lie about the harsh realities of life and how many c ritically important things related to family are left at stake as hard battle for a secure future continues with seemingly no end to it. The battle for securing the basic necessities of life in Canada where earning significantly commendable feats at workplace is not an easy job is not fought by me alone, but my wife also has to deal with an extremely hectic study module due to which both of us are left with quite little time that we can share with each other and with our son. Had it been a situation where I already would have been working as a successful employee in some notable firm and earning respectable amount of money, I could have induced my wife to give up her busy schedule and devote her time to our son so that the incidence of gruel problems and fear of a broken family could be propelled down. But, considering the reality that not one of us are at the current time even at the beginning stage of our professional careers since we are in the process of making our way to that b eginning that grows over time to encompass a professional achievement, the looming prospect of a broken family seems quite hard to evade at times. This is also because of the factor that I find myriad examples of broken families around me nearly every single day of my life and the reason which lays the foundation for such tragic breakups could be more than often narrowed down to unavailability of time which happens to be a killing poison for even the type of couples who share phenomenal understanding. Considering my situation, I cannot rate my work and family according to the level of importance I allot each, rather both work and family are central to my life and finding a reasonable balance between the two is an issue I have gone through over and over again in my

Architect Antonio Gaudi Essay Example for Free

Architect Antonio Gaudi Essay The work of Antonio Gaudi can be seen as visionary. Ahead of his time in many respects, it becomes clear when viewing his work that he influenced many of the great revolutionary artists of the early 21st century. The significance of his life-works as an artist and particularly as an architect reveals extraordinary contributions to the thought processes of the ‘Modernists’. Looking at some two of his architectural pieces, we can discover an entirely new meaning to architecture altogether. Antonio Gaudi displays many of the fantasy elements indicative of the Surrealist movement, although his work was categorised as Art Nouveau. His progression from Art Nouveau to near-Surrealist work can be seen in comparing the reasonably modest Palau Guell (1886-1890) to Casa Battlo (1906-1908). Palau Guell is a grand scale expression of extravagance which still has many of the attributes of Classicism. It is beautiful and decadent with every aspect of glamour and frivolity related to the Art Nouveau period. Gaudi, I feel has restrained his imagination in the sense that he has not indulged in the same fantasy world we see in his later works. The Palau Guell is almost a modern incantation of the ancient Greek and Roman Colloseums. Casa Battlo represents a rather unusual perspective of the artistic movement itself. The Casa Battlo in its design resembles more of a candy-castle than a functional building. The exterior of the building is scattered with ceramic designs that Gaudi had plastered into the facade. At face value this gives the viewer a sense of the ‘other world’, a place where children go in their dreams. This was in fact, in my opinion, the beginning of the Surrealist manifesto. Completely out of keeping with the original idea of architecture, Gaudi creates a building that not only performs a function but contributes to the aesthetic value of the surroundings into which it is placed. The roof of the Casa Battlo is covered in what appears to be scales, almost aquatic in its construction, but at the same time not intrusive. At this stage it is difficult to ascertain in ones own mind whether you like it or hate it. The balconies extending from the large bay-windows are also intricately carved and resemble to a degree, alien-like heads with large gaping eyes. The vision of Art Nouveau as outrageously decorative, embellished and facetious is clearly visible in this particular piece of Gaudi’s work. The exploration of the fantasy world gives it an uncanny feel of something out of the fairytale Hansel and Gretel and can make you fell uneasy. In the strict sense of the word ‘influence’, I can be certain that I see the predecessor to the Surrealist movement in Gaudi’s work. The idea of dreams rather than reality begins to emerge in his later work which is passionately infused with richly decorative mosaics and other ceramic artefacts. If one takes into account the impression Art Nouveau wanted to make, I think Gaudi surpassed it with the kind of architectural eloquence worthy of being called a ‘visionary’. Art Nouveau’s mantra of snubbing Classical rigidity was flouted by Gaudi and his contemporaries and led to the influence of architectural movements such as Bauhaus and sculptural artistic endeavours such as Tatlin, Dali and Leger. The previous attempts at breaking from traditional art as explored by the Impressionists served to fuel a more fertile mind in terms of the architecture of Gaudi. In Gaudi’s work we see the expression of the mind in tactile form. Looking at the features built around Guell Park, evidences of the movement into the exploration of colour in architecture is also visible. The water fountains are embellished with mosaic fish and other aquatic-like creatures that by some people’s standards would be described as ‘kitsch’. However, for me this fantasy world does exactly what it was intended to do: create a feeling of euphoria and joy. It is not functional beyond the aesthetic. Gaudi is ahead of his time.

Analysis and Review of Andrew Niccols Film Gattaca Essay Example for Free

Analysis and Review of Andrew Niccols Film Gattaca Essay Man has already landed on the moon, and Sputnik has enabled research on other solar planets. Lives have become healthier, longer, with modern hygiene, sanitation, medicine, and surgery, conquering more physical and mental illnesses by the month. Science has also presented a means of cloning and genetically modifying organisms and food, and shows little to slow it’s pace of evolution. I belonged to a new underclass, no longer determined by social status or the color of your skin. No, we now have discrimination down to a science. Vincent Gattaca, directed by Andrew Niccol, gives a perspective of what the future of discrimination is to evolve into: no longer determined by skin color, gender, or social status, but scientific DNA. The civilization portrayed is a discriminatory one, in which status and quality of lifestyle is determined solely by a DNA profile. Children are created by DNA manipulation to produce an impeccable genetic composition, with parents able to buy whatever traits are deemed fanciable for their child. The movie hypothesizes this as a potential practice in the not too distant future, as one where technology’s influence in everyday life is at peak. True or False? It is impossible for our society to become like the one in the movie, ‘Gattaca’, because we don’t have the technology or the capacity to discriminate that way. This essay will argue false, that it is possible that our society is able to become that of Gattaca (sterile, genetically enhanced, and derogatory) although it’s morality is questionable in regards to pros and cons, due to various reasons such as the development of genetic engineering and IVF babies, as well as examples of genetic discrimination in the past presented. * * Recently scientists have made rapid advances in our knowledge of the human genome, as well as our abilities to modify genes. Nowadays, society is able to determine the gender of their child, just like that of Gattaca. An example of an advanced reproductive technique endorsed by society is the InVitro Fertilization (IVF), in which eggs are fertilized with sperm in test tubes to allow parents to reduce the chance of gen etic disorder in the child – with the world’s first IVF child Louise Brown turning 30 this Friday 25th. Parents are now able to choose the type of sperm that will fertilize an egg, which determines the gender and genes of the baby, and allow Pre-Implantation Genetic Diagnosis (PGD) to screen embryos for potential disease. â€Å"We might see a move towards artificial chromosomes and genetic cassettes that can be inserted at the embryonic stage to correct particular diseases, including Huntington’s†, wrote Prof. Trounsen in the scientific journal nature. One day we may be able to choose cosmetic or desirable characteristics and cure genetic diseases, just like we can modify embryos and undergo surgery to change eye color successfully today. * * Make the child perfect in the test tube, and save money in the future, is a testimonial presented in Gattaca. The current technology of society is quite competent, especially in regards to future development. In essence, genetic engineering may be defined as the manipulation or alteration of the genetic structure of a cell or organis m in medical, industrial, and agricultural fields. It has enabled the successful cloning of Dolly (1996 – 2003) the sheep by Ian Wilmut using a cell from a mammary gland, which is a revolutionary example of the windows opened due to genetic engineering; a hint at what the future could bring. In fact, the successful cloning of many animals (including CC the kitten, Idaho the colt, and Snuppy the dog) will most certainly one day evolve into human gene manipulation at birth; due to this the foundation of Gattaca as humans artificially perfected is theoretically possible. * * * The main character, Vincent (Ethan Hawke) is discriminated against due to his ‘in-valid’ genetic makeup; he doesn’t have a chance in the society of Gattaca because potential employees were not tested for skills or knowledge, rather, their physical and mental possibilities. This form of discrimination refers to treatment or consideration based on genetic status or category, rather than individual merit, and occurs when employers/insurance companies treat people differently because they have a gene ‘mutation’. Many examples in the past depicting this theory include a 1995 survey of people with a known genetic condition in family history found that 22% quoted being denied health insurance due to genetic status, regardless of whether they were already sick. Another case of genetic discrimination is Terri Seargent’s, who, having Alpha-1 antitrypsin deficiency, was abruptly fired after her employer received a bill for preventive treatment, despite having consistently referred to her job performance as exemplary. Furthermore, if society didn’t have the capability to discriminate genetically, the Genetic Information Nondiscrimination Act (2008) would need not be introduced. To the question of lacking the capacity to discriminate this way, it is justifiable to conclude that society is capable of such derogatory action. * * In conclusion, the genetically modified world presented in Gattaca is possible due to competent and developing technology in the fields of genetic engineering. Scientific advances like the IVF baby and successful cloning techniques have huge implications for future human reproductive technology: genetic diseases such as Huntington’s could be corrected using artificial chromosomes, and the production of replacement organs from a person’s cells made a reality. In addition, we are also capable of genetic discrimination, as is consistent with Gattacan society.

Fitness Levels In Circuit Training Physical Education Essay

Fitness Levels In Circuit Training Physical Education Essay The chosen activity for this assignment is circuit training.Circuit training improves general fitness which is health-related and specific fitness,for a specific activity; here circuit training.In pursuing such activity I may improve both my strength and cardiovascular fitness.Circuit training is essentially structured exercise.Aerobic fitness,strength and flexibility are all improved pursuing circuit training.Incorporated into such an exercise structure are fixed weights/machine stations which isolate specific muscle groups.A complete exercise set is achieved within a given period of time,usually 20 minutes.An uninterrupted flow of activity from machine to machine may enable proper gain of aerobic benefit.The heart is pumping at a steady high level. Every gym session will consist of a warm-up with mobility exercises;ending with the cool-down.Each exercise station exercises a different muscle group from the last.The whole session should last one hour.(Pollock et al.,1998) Circuit training should not occur on consecutive days,two or three visits to the gym per week being sufficient.Selection of correct weights,repetitions and positions is necessary to minimise occurrence of injury and to achieve desired fitness objectives. Aerobic endurance is exercised by completing a circuit as quickly as possible.Significant gains may occur for strength,muscular endurance and flexibility.Physical fitness consists of components.These are aerobic endurance,strength,speed,flexibility,muscular endurance,power and agility.Training programmes may be customized to improve on a selection of these.The most important aspects applicable to circuit training are aerobic endurance;muscular endurance,and flexibility. When the body performs for a prolonged period of time with a low work rate aerobic endurance comes to the fore;such a training will condition the heart and lungs to function more efficiently.Choosing a work-out on the rowing machine for some 20 minutes as an example;this cardiovascular ergometer is very effective in establishing a proper base of muscular endurance that initiates improvement in other components of fitness. Muscular endurance is a function of aerobic endurance without whose supply of oxygen it could not rapidly perform.It is defined as a single muscle or group performing recurrently against variable resistance.For example dumbbell(DB) lunges or shoulder press with a barbell(BB).Body resistance circuit training that includes both free and fixed weights is well suited to improve muscular endurance. Usually overlooked is flexibility,the range of motion(ROM) at a joint or series of joints.This component however is vital in the prevention of inadvertent injury.It is sufficient to perform the warm up including mobility exercises(developing a full range of movement[ROM]) and cool down stretches;all being required for a main session of gym activity. My gym circuit therefore is comprised of a warm-up lasting 5 minutes on a suitable cardiovascular machine eg the treadmill, that simulates a walking gait exercise aerobically.This is followed by the set of mobility exercises(not stretches) to loosen my joints and produce more synovial fluid;gently and rhythmically exercising.This is still aerobic.There follows a set of stretches to prepare the main muscle groups of the body for an imminent main activity session.These too are aerobic;not as intense yet steady,controlled,positioned for some ten seconds. The main cardiovascular machine chosen for a full work-out of at least twenty minutes is the rowing machine,which exercises all main muscle groups with the heart as target muscle. A customized programme working the rower will produce an aerobic curve with a rising and falling RPE[rate of perceived exertion 0-10 on the Borg Scale](Gunnar Borg(1973) validated by(Kang et al.2003)also (Steed,Gaesser,and Weltman 1994) Aerobic contribution is present in the Cool down using a different cardiovascular machine followed by stretches including some that are developmental;included to improve flexibility in the bigger muscles eg the hamstrings(ACSM,2006) As I want to improve my strength and endurance it is important that I obtain profile data from the apparatus and exercises outlined above so that I can clearly see whether I am making any improvements from when I began. The Principles of Training should be applicable to every exercise and sporting category.Individuals and teams then have specific objectives and goals to aim for in their training schedules.Else, all would be blindfolded resulting in overtraining,burn out and poor performance results. Demands on the body higher than the norm comprise what is known as Overload that in turn has related factors of intensity(how hard);duration(how long);type(sport/activity);frequency(how often). Frequency is self-explanatory,often resulting in a higher level of performance. As workload steps up so does intensity.Heavier weights,longer stretches.Such results take time.Overload may be achieved with a higher number of repetitions or performing the same with reduced time-spans. The body is a natural adapter to overloading,so training should be progressive to prompt a response.When this occurs improvement is tangible especially at the beginning.As sets increase muscle strength and endurance increase. It is important not to be too slow in progression. Biceps curls for example.If working with 10 lb weights taking it to 3-4 sets at 15 reps before muscle fatigue is experienced then it is better to do 2 sets of 15 lb weights. Specificity of a chosen,pursued activity needs to be understood.What am I training for? This is very important and relevant for strength training.Exercise has to be specific for each muscle group and strength type required.Balance has also to be included and therefore other exercises of a general nature such as the squat provide an excellent base for development of specific exercise. A training programme must cater/customize to the special, specific requirements of the participant.(Sharkey and Greatzer 1993).Working with dumbbells and the barbell,that is the free weights will improve muscular strength but will not significantly effect transport of oxygen to the muscles.Many sports have similar components of fitness and therefore it is quite feasible for transference of specifics from one to another. The opposite of Progression is Reversibility.Training and performance when falling off will signal to the body for an appropriate response.Aerobic capacity diminishes rapidly with no exercise(Coyle,Hemmert,and Coggan 1986) also (Saltin et al.,1968) Muscular endurance with muscles no longer used falls away three times more rapidly than when gained.Performance of skills may be affected through physical deterioration(Greenleaf et al.1976) A number of training methods exist designed for the different fitness components.Circuit training may be viewed as interval training containing high-intensity anaerobic periods with weights and low-intensity aerobic periods of recovery.This training method is able to improve specific areas of the body for muscular endurance.A circuit improves both aerobic fitness and strength thereby providing for much needed conditioning.Aerobic training also involves continuous/steady state training(McArdle et al.,2006)Other methods consist of interval(McArdie et al.,2006) and fartlek training.Flexibility training incorporates both passive and active,static stretching;dynamic and proprioceptive neuromuscular facilitation(PNF) stretching. Suitable to my requirements is a muscular endurance circuit.This will enable me to withstand fatigue,hold to a given position,and to perform repeated muscular contractions for a given period of time.Selection of appropriate exercises needs a central focus of balanced muscle groups.Improvement of cardiovascular exercise and muscular endurance exercise may be achieved by alternating them within a circuit programme.The back squat for instance utilises many muscle groups,that work simultaneously.A main cardiovascular work-out,for example, requires at least 20 minutes on the rower, being correctly positioned within the circuit.The remaining floor-based stretches are performed at the end of the gym session.This saves the heart rate from decreasing too much. Progression and overload are important to consider when a circuit training programme is being planned. The principle of overload indicates your body systems must be stressed beyond their normal levels of activity if they are to improve.(Williams 1993:18).Progression can be maintained simply by increasing the number of repetitions per exercise; reducing the recovery period(secs) between each set of exercises;increasing the resistance of the exercises by weight . Stimulation is applied using the principles of overload and progression during circuit training so that adaptation may occur. Overload is delivered by adjusting one or more of the FITT principles.Frequency(how often);Intensity(how hard);Time(how long);Type(suiting sport/activity). Principles are usually installed in most matters and physical activity is no exception. The principles of training are the rules to follow when using physical activity programmes.Sound and useful training takes into consideration all of the principles and their effects on the body;being essential to the planning of the training programme so that the participant is able to improve their fitness level. Fitness levels vary from person to person so the training needs be systematic taking into account individual needs ; variables of difficulty or intensity are set at the personal level. An example from the free weights exercises for progression/adaptation is the Biceps Curl with barbell(BB).Apart from applying a progressively greater weight performance may be effected through different ranges of motion i.e. halfway up and down.All the way up and halfway down;up again and all the way down;all the way up and down.An example of an adaptation for a fixed weight machine is substituting the seated row for the lateral pull down.Again the seated cable row may be substituted by the single arm row with a dumbbell(DB).Or the Triceps pull down (cable) by selection of a Triceps extension with butterfly grip(DB). It may be necessary to increase aerobic fitness and if so, use of one of the cardio-vascular machines is ideal. A most satisfactory work-out can be experienced with the rowing machine that works all major muscle groups with the heart as the target muscle,enabling safe non-impact exercise safe-guarding joint integrity,and if worked with the correct technique even for those with problems in the lower back can still be safe. If aerobic fitness needs to be increased interval training is very effective when inserted into circuit training.Intervals of very rapid rowing(RPE 8) are followed by recovery periods(RPE 5) [ see Appendix] The term can refer to any cardiovascular workout;for example,rowing,involving very short stints of nearly optimum effort and periods of much lower intensity.The aerobic capacity of the participant improves and enables an extended period of delivery at variable intensity.Fat loss is more efficiently dealt with. With no correction or improvement reversibility occurs.Having ceased training the body loses its conditioning and strength and also endurance.This is relevant to myself as I am pursuing a cardiovascular, strength and endurance programme.A study has been made of cessation of physical activity;in this case an Olympic rower.It was 20 weeks before he was able to resume his activity following an eight week convalescence. The detraining and retraining of an elite rower:a case study.J Sci Med Sport 2005;8;3:314-320. It is recommended there should be no more than three weeks interval since last specific activity. A state of complete fitness involvesthemental,emotional,nutritional,social and medical,not only the physical. How we enjoy life;attention towards any diet at all;how we deal with stress;our emotional world;communicative ability;requirements for relaxation and also of course physical fitness.Circuit training is one of a number of ways to improve components towards a state of complete fitness. 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KPMG Three Little Pigs Inc. Solution :: Business, Finance, case study, solution

KPMG Three Little Pigs Inc. Solution Several factors including increased supply have caused declining prices for live hogs on the spot market. Also as shown below, futures prices will remain below the carrying cost for live hogs until nearly the end of the fiscal year. However, processed pork products such as bacon, loins, and ham remain above the current cost of production. Three Little Pigs Inc. is capable of processing hogs into these products internally at some locations. Unfortunately, not all hogs can be transported and processed at the main processing plants and must be sold as live hogs to third parties at spot market prices. There are four potential alternatives for dealing with the possible need to impair the value of Three Little Pigs Inc.'s inventories. Alternative 1: Continue to carry all inventories at cost basis. ARB28, Par.14c ?Such temporary market declines need not be recognized at the interim date since no loss is expected.? EITF, 86-13 Discussion option 28 requires inventory be written to lower of cost or market unless (1) substantial evidence exists that market prices will recover before the inventory is sold?Write down is generally required unless the decline is due to seasonal pricing fluctuation.? ARB43, Ch.4, Par.9 ?Where evidence indicates that cost will be recovered with an approximately normal profit upon sale in the ordinary course of business, no loss should be recognized...? If it can be determined that the depressed prices for lean hogs are only temporary, inventories could and should be kept at cost basis. In this case, adjusting prices to match current market prices would not be necessary. Future prices indicate a recovery before the end of the fiscal year. Futures prices will surpass cost in February and remain above cost for the remainder of the fiscal year. The future prices support claims that the price fluctuations are only temporary in nature, and do not reflect a permanent downward shift in hog prices. Since inventories once impaired cannot be marked up to reflect changes in market conditions, this strategy could be beneficial to the company later on. In this case inventory would not be shown on the books at an unfairly low value. Alternative 2: Mark down all live hog inventories AICPA Audit Procedures for Agricultural Producers Pt.1 Ch5.02 ?Growing crops and developing animals to be held for sale should be valued at the lower of cost or market.? ARB43, Ch.4 Par.8 ?A departure from the cost basis of pricing the inventory is required when the utility of the goods is no longer as great as its cost.