Pascalization refers to high-pressure processing of foods, where very high hydrostatic pressure is applied to inactivate microorganisms and enzymes while largely preserving heat-sensitive nutrients and flavors. The term comes from Blaise Pascal, reflecting the pressure-based nature of the method. This distinguishes it from other methods that rely on heat (ohmic heating generates heat through electrical resistance) or radiation (irradiation uses ionizing rays) or pulsed light (brief, intense light for surface decontamination). So, pascalization is the process of using high pressure to achieve microbial inactivation, which is why it’s the correct choice.

Estimating energy needs uses a multiplier that reflects how active a person is beyond rest. You multiply resting energy expenditure by an activity factor to get total energy needs. For a sedentary lifestyle, the appropriate factor is 1.2 because there is little activity beyond basic daily living, so energy expenditure is only moderately higher than resting levels. A factor of 1.0 would imply almost no activity beyond rest, which isn’t realistic for everyday life; 1.4 corresponds to light activity, and 1.6 to moderate activity. So, 1.2 best matches a sedentary pattern.

DRIs rely on four primary reference values to assess nutrient intakes: Recommended Dietary Allowance (RDA), Adequate Intake (AI), Tolerable Upper Intake Level (UL), and Estimated Average Requirement (EAR). The EAR represents the daily intake estimated to meet the needs of 50% of healthy individuals in a group; the RDA is set higher to cover nearly all individuals (about 97–98%). When there isn’t enough evidence to establish an RDA, an AI serves as the best available guideline. The UL marks the maximum daily intake unlikely to cause adverse effects, helping to prevent excessive consumption. Together, these values form the framework for evaluating and planning nutrient intake for individuals and populations, separate from labeling values. Percent Daily Value and Daily Value are labeling references used on nutrition facts panels to help consumers gauge how a serving contributes to daily goals, not part of the DRI framework. Estimated Energy Requirement is the estimated daily calories needed to maintain energy balance, focusing on energy needs rather than nutrient adequacy. Therefore, the set that includes RDA, AI, UL, and EAR best represents the main components used in DRIs.

When beginning inventory is overstated, COGS for the period goes up. This happens because COGS is calculated as Beginning Inventory plus Purchases minus Ending Inventory. An inflated beginning amount adds to the total cost of goods available for sale, so COGS increases by that same overstatement. Since net income is tied to gross profit (sales minus COGS) and other things held constant, a higher COGS reduces net income for January. So January’s COGS would be more than it actually was, and January’s net income would be less than it actually was. This error can also carry into the next period via the ending inventory becoming the beginning inventory.