...Three Little Pigs: Four Interpretations - An Exercise in Paraphrasing By The Walden University Writing Center Staff This exercise is designed to help you improve your paraphrasing skills. You'll also get practice at writing a compare-and-contrast interpretive paper, which will help you with the process used in KAMs and other course papers. Three interpretations of the classic tale of the Three Little Pigs appear here, along with a mini-research study about wolves and pigs. To help you improve your writing skills, you can approach these pages in two ways: First, read the assigned questions below. Then read through the four short interpretive texts. Next, take some time to write a brief paper in which you answer the questions posed at the beginning. Were you able to easily summarize using your own words? Were you able to write without having the original source open in front of you? Did you include proper in-text citations? Assigned Questions 1. In no more than four paragraphs, summarize the story of the three pigs. (Refer to either the Higley or Ashliman version for direct quotes.) 2. Compare and contrast these four interpretations of the story, using direct quotes and paraphrases as appropriate. Try not to be judgmental; use the author's evidence for support. 3. Offer a brief critical analysis of the interpretations. What were the strengths and weaknesses, if any, of each? Three Little Pigs: Four Interpretations Gomez (1999) Literature...
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...Accounting Issue: Three Little Pigs Inc. inventory consists of livestock held for sale, developed, and processed (both internal and external). On September 30, 2002, the company states that even though market prices fell below the cost, Three Little Pigs Inc. is unwilling to accept impairment on their inventory due to increase revenue believed to be made up in the fourth quarter which will cover all losses from the decline. Secondly, we must determine an appropriate solution for recording their inventory. Possible Solutions: * Inventory be evaluated for impairment under the lower of cost or market method by inventory category, such as processed pork products, live hogs for sale, and developing animals. * Inventory be evaluated for impairment under the lower of cost or market method based on end product category, such as separating inventory into two groups: • nternal live hogs & developing animals to be processed are combined with processed pork products • Developing animals and live hogs sold to third parties in another group * Inventory evaluated for impairment on some other basis not described above Codification: 330-10-35 A departure from the cost basis of pricing the inventory is required when the utility of the goods is no longer as great as their cost. Where there is evidence that the utility of goods, in their disposal in the ordinary course of business, will be less than cost, whether due to physical deterioration, obsolescence, changes in prices levels...
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...Three Little Pigs: Four Interpretations - An Exercise in Paraphrasing By The Walden University Writing Center Staff This exercise is designed to help you improve your paraphrasing skills. You will also get practice at writing a compare-and-contrast interpretive paper, which will help you with the process used in your doctoral study and other course papers. Three interpretations of the classic tale of the Three Little Pigs appear here, along with a mini-research study about wolves and pigs. To help you improve your writing skills, you can approach these pages in two ways: First, read the assigned questions below. Then read the four short interpretive texts. Next, take some time to write a brief paper in which you answer the questions posed at the beginning. Were you able to summarize easily using your own words? Were you able to write without having the original source open in front of you? Did you include proper in-text citations? Assigned Questions 1. In no more than four paragraphs, summarize the story of the three pigs. (Refer to any of the four interpretations for direct quotes.) 2. Compare and contrast these four interpretations of the story, using direct quotes and paraphrases as appropriate. Try not to be judgmental; use the author's evidence for support. 3. Offer a brief critical analysis of the interpretations. What were the strengths and weaknesses, if any, of each? Three Little Pigs: Four Interpretations Gomez (1999) ...
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...Accounting 381 Project 2: Three Little Pigs Case Study (15 points) Due: Thursday, March 11 (at beginning of class). Also, please be prepared to discuss the case and your group’s solution in class on this date. Groups: Please work in groups of 3-5 students (submit 1 discussion per group). You may select your own groups. Please contact me if you are having difficulty finding a group. Required: First, prepare a discussion outlining the alternatives for determining whether inventory impairment exists in the Three Little Pigs case. Second, if the company determines that an impairment of inventory is necessary, prepare a discussion outlining the alternatives for determining whether the impairment should be recognized in an interim period. Relying on the applicable guidance, discuss the appropriate way for Three Little Pigs to evaluate and recognize inventory impairment. Your discussion should include cites to the applicable guidance and how it applies to Three Little Pigs’ transactions. Your discussion should be no more than 3 pages in length. Applicable Professional Pronouncements: • ASC 270, Interim Reporting (Accounting Principles Board Opinion 28, Interim Financial Reporting) • ASC 330, Inventory (Accounting Research Bulletin 43, Restatement and Revision of Accounting Research Bulletins (ARB 43) as amended by FASB Statement No. 151, Inventory Cost. and Emerging Issues Task Force 86-13, Recognition of Inventory Declines at Interim Reporting Dates...
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...To: Farmer Joe, CEO, Three Little Pigs, Inc. (PIGS) From: Accounting Consultant Subject: Assessment of Impairment Date: January 1, 2003 I. Facts During this fiscal year, with the capture of the Big Bad Wolf, there is an increase of supply of pork and the market price of pork is on the decline. Although the market price for hogs is forecasted to stabilize within the year, Three Little Pigs, Inc. (PIGS) is dealt with the dilemma of whether they should impair their inventory of hogs, effective September 30, 2002. With three categories of hog inventory (live hogs for sale, developing animals, and processed pork products), PIGS is only considering to impair their inventories of live hogs and developing animals to be sold to third parties at market prices. Concerning processed pork prices, they are believed to be sufficient to cover production costs. II. Issues Management refuses to write off their inventory as they believe future stabilized prices will cover the losses from the previous quarters. However, specific scenarios must be evaluated to decide what the best solution is for PIGS to efficiently report their inventory. The issue is whether impairment should exist at September 30, 2002. If impairment shall exist, the question remains whether the impairment would be evaluated under the lower cost or market method on a total inventory basis, category basis, end product basis, or on an individual basis. If deemed necessary to impair, PIGS will need to determine...
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...Case 04-4 Three Little Pigs, Inc. Research Response Three Little Pigs, Inc. (PIGS) is a provider of live hogs and pork products. They classify inventory into three distinct categories: live hogs ready for sale, developing animals, and processed pork products. They have always evaluated inventory at cost because the wholesale price has always exceeded the cost of bringing the products to the market. Now, due to several factors, PIGS believes that they may have a lower of cost or market issue related to valuing some of the hogs. 1) Does PIGS need to write-down inventory? 2) What approach should be used for the write-down (by category, total, end category, etc.)? Does PIGS need to write-down inventory? PIGS has evidence that predicted futures prices for the months of October 2002 – January 2003 will fall below the cost of production for a hog. Where there is evidence that the utility of goods will be less than cost the difference is recognized in the current period (ASC 330-10-35-1). A write-down is generally required unless the decline is due to seasonal price fluctuations (ASC 330-10-55-2). Though, Farmer Joe believes this is just a seasonal fluctuation, there is not enough evidence in the case to support that claim. There are no examples of this happening in prior years. The one reason that is given for the price decrease is the capture of the Big Bad Wolf, which led to an increase in the supply of pork. This appears to be an unusual event that would not happen...
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...Indaba Agricultural Policy Research Institute POLICY BRIEF Number 61 August 2013 Lusaka, Zambia (Downloadable at http://wwwaec.msu.edu/agecon/fs2/zambia/index.htm) Smallholder Farmers Participation in Livestock Market in Zambia Mary Lubungu, Antony Chapoto, and Gelson Tembo Key Points/Summary 1. 2. 3. 4. 5. 6. 7. 8. This study uses longitudinal household data collected in 2001, 2004, and 2008 to identify factors that influence Zambian smallholder farmers' participation in livestock markets. Although livestock ownership increased during the study period, not all provinces experienced the upward trend. While livestock populations increased in Southern and Central Provinces, they remained stagnant in Eastern, North western and Lusaka Provinces and reduced in Western Province. Not only has herd size remained stagnant over the years, but the level of participation of smallholder farmers in the livestock markets has also remained largely the same. Crop commercialization and participation in off-farm activities reduces the likelihood of participation in cattle markets but not in the markets for small livestock. Livestock mortality increased the likelihood of households selling cattle, goats and pigs. Household head’s level of education increased the likelihood of households selling cattle. Key public investments that may serve to increase participation in livestock markets include investments in rural education, and building institutional and infrastructural capacities. Government...
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...a event or action taken. There are many examples of how viewing stories from one side can change our perspective on it such as in children’s books, car accidents, and in the kony 2012 project. Every child has grown up reading both nonfiction and fiction childhood stories. Some with animals singing and others with people becoming a hero to save the day. One famous fiction children story is the story of the three little pigs and the big bad wolf. In most cases the story is told from the pig’s point of view of how the wolf ate two of his brothers and blew down their houses made of straw and wood. The wolf was seen as the antagonist between the two. When reading the book you only got one side of the full story and your perception was the same of the pigs, that the wolf was evil. But only recently have authors published books which tell the story from the wolfs point of view. Which helps you develop your own thoughts on how the event really took place. Based on the wolfs perception of the time of day, how it occurred, and the end result of the story of the three little pigs. In the U.S. there are approximately 6,500,000 car accidents per year, all of which involve two or more people. Based on how the accident happened and if there were any witnesses to the event. Affects rejection of a license, Prison time, and how much money you get/have to pay. So people will often lie and change the original story to protect themselves. So the court must get a second opinion or second viewpoint...
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...A Case Study of China’s Commercial Pork Value Chain Jacinto F. Fabiosa, Dinghuan Hu, and Cheng Fang MATRIC Research Paper 05-MRP 11 August 2005 Midwest Agribusiness Trade Research and Information Center Iowa State University Ames, Iowa 50011-1070 www.matric.iastate.edu Jacinto Fabiosa is with the Center for Agricultural and Rural Development at Iowa State University. Dinghuan Hu is with the Institute for Agricultural Economics at the Chinese Academy of Agricultural Sciences, Beijing, China. Cheng Fang is with the Food and Agriculture Organization, Rome Italy. This paper is from the project “Cost of Production, Productivity, and Comparative Advantage of Feed and Livestock Industry: Comparison of Midwest of the United States and Six Regions of China,” Midwest Agribusiness Trade Research and Information Center (MATRIC). Available online on the MATRIC Web site: www.matric.iastate.edu. Permission is granted to reproduce this information for non-commerical purposes with appropriate attribution to the authors. Questions or comments about the contents of this paper should be addressed to: Jacinto Fabiosa, 579 Heady Hall, Iowa State University, Ames, IA, 50011-1070. Ph: (515) 294-6183; Fax: (515) 294-6336; E-mail: jfabiosa@iastate.edu. MATRIC is supported by the Cooperative State Research, Education, and Extension Service, U.S. Department of Agriculture, under Agreement No. 92-34285-7175. Any opinions, findings, conclusions, or recommendations expressed in this publication...
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...to mind? Chances are that in each of these cases you were not thinking about how the cow suffered while it was being fattened up, ho painful the trap was that caught those mink, or the conditions those lab animals hat to endure to develop that cancer. Most people do not think about these things. However, in this paper, you will be enlightened on the pain and suffering of animals in three different industries and you will also hear from the other side of this issue. First, one of the biggest culprits of animal suffering is the animal food industry. This is an industry in which people have a tendency to block out or ignore the animal mistreatment; this is done by disassociating oneself with the direct harm and ignoring the indirect harm (Harnack 133). A good start under this example in the case of pigs. Normally, pigs are intelligent animals capable of showing affection. They have very good senses of smell, which is why pigs have been used as hunting animals (Coats 31). This normal behavior is disrupted however in the food industry. Pigs are taken to slaughter at about twenty-four weeks of age when they are approximately 220 pounds (Coats 32). Pigs are usually mass-caged into groups that consist of other pigs of the same sex and age. This can cause excessive aggressiveness in the animals due to the stifling of the natural social orders, which are accomplished though mixing (Coats 33). Due to inactivity in cages, pigs become �bored� and do things such as gnaw on...
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...Roger fits into the perfect time frame to be showing signs of a disorder known as “antisocial personality disorder.” Now antisocial personality disorder is nothing to be taken lightly as stressed in a report on the subject in Conditions & Procedures InBrief. The author, Laurie Rosenblum, MPH, lists a few symptoms such as, “repeated law breaking, repeated lying/deceitfulness, impulsiveness, irritability and aggression, disregard for safety of oneself or other, lack of guilt over hurting others, destruction of property, bullying or cruelty to animals and/or other humans,” and so much more! Overlooking such an extensive list, one cannot help but wonder if William Golding read these symptoms when designing the character of Roger. From jabbing a pig up the derrière to killing a fellow boy, Roger is just one character added to a bountiful list of villains suffering from antisocial personality disorder. The media loves associating this disorder with pure evil, and it’s easy to understand why. However, unlike PTSD, the...
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...used for Research During the past ten years, a major controversy over the use of animals in biomedical and behavioral research has arisen. The debate about using animals for medical testing has been ongoing for years. The struggle is usually between animal rights activists and scientist. I believe that animal testing is imperative to the progression of medical cures, procedures and drugs. Scientists have been solving medical problems, developing new techniques and treatments, and curing diseases by using animals in biomedical research. Animal rights advocates believe that animals should not be exploited by humans, and that animals have the same rights as humans. Anti-vivisectionists oppose the use of animals in medical research. They believe that medical researchers are cruel and inhumane. Animal Welfare does not oppose all use of animals in research. They oppose inhumane and unnecessary use of animals and fight to eliminate pain and suffering of animals. On the Contrary, scientists argue that animal research is necessary because it helps them develop medications, vaccines, or new procedures to treat or prevent diseases for both humans and animals. Most research projects either do not involve pain or the pain is alleviated with analgesic or anesthetic drugs. They understand that pain causes stress for the animals, and this stress can seriously affect the results of the study. With all these controversies about this issue, why are animals necessary in research? Because...
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...Factory Farming Abstract Factory farming is the mass production of pigs, chickens, turkeys, and cows to be slaughtered and made into food. Many activists and organizations have attempted to reduce the problem of factory farming, but it is still a long way from being fixed. Factory farms are used to produce everyday products like bacon, pork, steak, chicken nuggets, milk, cheese, etc. The cost of buying a burger at a local McDonalds is around one to three dollars. If companies were forced by legislation and government officials to practice proper farming techniques, the price of your beloved McDonald’s hamburger will be sure to rise. This could cause a brief stage of net losses for food manufacturing companies. I think it is mandatory to incur these extra expenses for the sake of humanity and animal rights. A small loss in profits is far less important than the pain and suffering these animals have to deal with on a daily basis. In this research paper I will discuss the ethical dilemmas and the conditions of the factory farms, as well as solutions to the problem of animals not having the proper rights. Main Points Animals come in all different shapes and sizes. Society debates how to classify some animals. Scientist view animals as operating equipment. Businessmen see them as commodities. Religious advocates classify them as God’s gift to us. And the majority of Americans see them as food. In America we cannot keep our minds off of cheap tasty...
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...mammals because of its digestive anatomy composed by four stomach compartments (reticulum, rumen, omasum and abomasum). Another unique characteristic is the interaction between animals, plant and microorganisms present inside the gastrointestinal tract resulting in a symbiotic relationship through gastro-enteric microbial fermentation. Plants consumed by ruminants are utilized as substrates by the microorganisms and the products from fermentation and microorganisms provide energy and protein to the host animal. Animal products such as milk and meat have always been an important component of human diets, therefore technologies to enhance production efficiency and increase economic return for producers are important. Ruminant nutrition research has focused on strategies to improve animal growth performance and carcass quality. Different feed additives and mineral supplementation strategies have been used to influence several characteristics on ruminants and some are used to modify growth. Ractopamine Hydrochloride is one of them, and consists of a metabolic growth modifier used to increase animal performance and has been used in cattle legally since 2003 in the United States of America (Gruber et al., 2007). Therefore, utilization of feed additives including ractopamine in association with Zinc and other minerals should be evaluated and validated considering protein synthesis effect and also economical feasibility before any decision-making. Mineral Supplement utilization in...
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...Introduction Founded in 1993, Chipotle Mexican Grill, Inc. has expanded from a local favorite consisting of a single location in Colorado to an international chain with over 1500 locations today. There are countless example of various corporations that experience growth trends similar to that of Chipotle’s, however, as a result of the rapid expansion and gains in sales, most of these corporations tend to neglect their corporate social responsibilities (CSR). Chipotle, on the other hand, does not fall susceptible to this trend. Through a complete examination of Chipotle’s CSR initiatives and activities, as well as detailed explanations of Chipotle’s contributions to the three “pillars” of sustainable development, one is able to see that Chipotle is a leader and an innovator in its industry regarding the corporate management of ethical dilemmas and moral responsibilities. A thorough comparison with a similar corporation in the same industry, Moe’s Southwest Grill, Inc., provides further evidence that Chipotle places immense value corporate transparency and quality morals in addition to being a genuinely ethical and responsible corporation. Following the major comparison are explanations of possible underlying motives and “market nudges” leading Chipotle to participate in particular CSR activities. Lastly, a discussion of government initiatives and potential upcoming regulations has been included to indicate the possible future direction of every firm’s corporate social responsibilities...
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