Heifer – a cow that has not borne a calf, or has borne only one calf. In North America, a typical farm has about 100 milk cows and as many young female stock called heifers. The heifers are raised as replacement cows.
Paper and pulp manufacturing are forest-based industries. The basic raw material for the pulp and paper industry isthe wood. Softwood of the temperate forests is especially suitable for making pulp and paper.