Comparison between a Balance Sheet and an Income Statement Essay

Comparison between a Balance Sheet and an Income Statement - Essay Example A balance sheet follows the general structure of Assets = Liabilities + Owners’ Equity, which means that the summation of all assets must equal the liabilities and shareholders’ equity. Investors and company management need this information to determine the current value of a company. An income statement, like the balance sheet, shows the value of the company because it shows whether the company is operating at a loss or at a profit. An income statement portrays a company revenues vis a vis the expenses, gains, and losses after taxation for a specific period of time, be it annually, monthly, quarterly, or semiannually. Although the two financial statements are two different statements, they are closely related in that, a company’s profit and loss statement directly affect the shareholders’ equity. In the event that a company posted $30,000 increase owner’s equity compared to the previous year and the owner did not invest or withdraw assets from the business, then the increase represents the net income for the year. If the owner had withdrawn $15,000 in assets for personal use, then the net income must have been $45,000 to produce the $30,000 increase in shareholders’ equity. A balance sheet is more useful in determining the sustainability of a company as it outlines a company’s assets in comparison to the liabilities. The relationship between a balance sheet and an income statement is a result of the double entry system that prescribes Assets = Liabilities + Owner’s Equity.

Trace the historical deveopment of payment systems from cash to Research Paper

Trace the historical deveopment of payment systems from cash to negotiable instruments to electonic funds transfer and debit cards - Research Paper Example s related to payment systems for the business transactions (Economy Watch, â€Å"Global Economy†) In this regard, organizations and inhabitants are able to undertake the operations nationally as well as in a global context with better efficiency and effectiveness. The transactions include transfer of goods and/or services, investment and fund among others. Thus, in the modern day context numerous transactions take place on a daily basis. These transactions deal with acquisition of financial assets, goods and other services. In this regards, a well defined payment system significantly aids to recognize as an important function in order to eliminate the fictions in the trading environment (BSP, â€Å"What is a payment system?†). Payment system comprises of various instruments, banking procedures along with the interbank transfer of funds to regulate the transfer of funds both nationally and internationally environment. Banking transaction between the parties is an important medium in the developed economy for making payments. Besides, the payment system is an important part of the economic and financial infrastructure. The effective functioning of the payment system enables the transaction to be completed safely and within the time. Moreover, the payment system is highly affected due to the high exposure of risk to the parties to the contract. Thus, the consideration of the proper security measure in order to control the feature of payment system is also very important to mitigate the risk related to it (CPSS 431-449) Correspondingly, the payment system allows the buyers and sellers to complete the transaction in very safe and timely manner in electronic forms. In this regard, it can also be affirmed that t he payment system is the key determinant of financial markets to settle the trading agreements that include government securities, stocks, foreign exchange, commercial paper and bonds among others. Likewise, there are various risks attached to the payment system

Rhetorical analysis Essay Example | Topics and Well Written Essays - 750 words - 7

Rhetorical analysis - Essay Example The pizza lovers are found in mostly the high and middle-class, income-earning families. In all these classes it is mostly the children, boys and girls, aged between 12-19 years who love pizza. According to Derek Thompson, in the Atlantic Magazine, there are many Pizza eaters in this age group than any other group in America. Based on these findings it is clear that Peter piper website is creatively developed to appeal to this group. Thesis: While Peterpiperpizza.com website’s main aim is to target many Pizza lovers, it also uses strategies such as creative site designs, pictures, addresses and elements of persuasion such as ethos and logos to attract customers. Peter Piper Pizza website layout is quite easy to navigate. The homepage of the website is full of different, but relevant colors. The homepage has five main menu items. These menu items are: locations, menu, parties, coupons and community. When one navigates to the home page of the website, at the extreme left just, before the navigation menu, there is an organization logo. Other features that capture a viewer on navigating to the website’s homepage are the images of a pizza and a compass. At the right side of the page another more visible feature is a pane that has three links (PeterPiperPizza). These are links with names such as order online, plan a party and fundraiser. At the extreme right bottom of the page there is the image of mobile phone which might also attract a user to the page despite the text next to it being a little less visible (PeterPiperPizza). Peterpiperpizza.com as per the name suggests on the homepage, generally gives a first time visitor an idea of the services the organization offers. The designer of the website decision to use the orange color on the website is a good idea as it blends very well with the pizza images. Aristotle described the term â€Å"logos† as an element of persuasion which uses logic words or

Analysis of Steve Jobs as an entrepreneur Essay Example | Topics and Well Written Essays - 500 words

Analysis of Steve Jobs as an entrepreneur - Essay Example This study will look to analyse Steve Jobs as an entrepreneur by evaluating him with Saras D. Sarasvathy’s work on ‘Effectuation: Elements of Entrepreneurial Expertise’. The study by Saras D. Sarasvathy (2003) was done with an endeavour to seek an answer to question related to the fact that ‘what makes a successful entrepreneur’s brain different from the average person’ (Young Money, LLC, 2011). The main findings of the study were related to ‘process elements of entrepreneurial expertise’, ‘principles of entrepreneurial expertise’, and ‘effectuation: the logic of entrepreneurial expertise’ (Sarasvathy, 2003). The conclusion that Saras D. Sarasvathy derived from her research was that most successful entrepreneurs generally rely on the factor of ‘effectual reasoning’. It means that they primarily define their goals based on the choices as well as the means they are provided with. Successful entr epreneurs are observed to be brilliant improvisers. They generally do not start their business venture with tangible goals, but they look to constantly assess situation to find ways to make most effective utilisation of the available resources. They look to use their personal strengths in order to develop different goals extemporaneously.

Nursing and American Nurses Association Essay Example for Free

Nursing and American Nurses Association Essay Describe the definition of nursing as put forward by the American Nurses Association. How does it address the metaparadigm theories of nursing? According to the American Nurses Association (ANA), the definition of nursing is â€Å"the protection, promotion, and optimization of health and abilities, prevention of illness and injury, alleviation of suffering through the diagnosis and treatment of human response, and advocacy in the care of individuals, families, communities, and populations.† Metaparadigm theories of nursing consists of theories that describe the four interrelated concepts, which are persons, environment, health and illness, and nursing. Persons are the recipients of nursing care and include individuals, families, and communities. Environment refers to the surroundings of the client, internal factors affecting the client, and the setting where nursing care is delivered. Health and illness describe the clients state of well-being. Nursing refers to the actions taken when providing care to a patient. ANA’s definition of nursing has included three of the four concepts that make up the metaparadigm theories of nursing. Its definition strongly emphasizes the concept of nursing. It listed many functions that nurses perform such as: protecting, promoting, optimization of health and physical abilities, preventing illness and injury, alleviating suffering, and advocating for patients (ANA website, n.d.). All these nursing actions are related to the care of health and illness, which is the second concept of the metapardigm theories of nursing. The ANA’s definition of nursing describes in more detail the concept of health and illness in terms of health, abilities, illness, and injury. These physical conditions affect the state of well-being and may lead to one’s own suffering and negative responses (ANA website n.d.). Persons is the third concept. According to the ANA definition of nursing, persons include: individuals, families, communities, and populations that receive nursing care. The fourth concept is environment. It is directly related to the other three concepts mentioned above. The environment is the surroundings or the settings in which nursing care is delivered and includes the in the hospital, home, theater, etc†¦

The rise and fall of Richard III

The rise and fall of Richard III Using first hand accounts and the views of historians from various sources this essay focuses upon the question: When considering the reasons for Richard IIIs rise and fall from power to what extent were Richard IIIs strengths also his greatest weakness. Many historians consider that he usurped the English throne in 1783, triggering the end of the medieval period and the Plantagenet dynasty. The study of the role played by Richard in the ending of this epoch allows us to look at whether one man really can make that much difference to history as well as to consider how history itself is written. This essay sets out to investigate Richard IIIs many qualities as a ruler, such as his intelligence, and aims to show how these aided him in claiming the throne, yet also ultimately led to his downfall. Other, exogenous factors in his rise and fall are also considered in order to judge the comparative importance of his personality in this matter. The essay starts by looking at the legend of Ri chard III (including the famous Shakespeare play in which he is portrayed as a tyrant by the Tudor playwright) in order to set his achievements, and interpretations of him, in a historical context. The reasons behind Richard successfully taking the crown and keeping it are then considered. This touches upon many controversial, deeply-debated events (such as what happened to the Princes in the Tower?) which have arguably led to his poor reputation. The essay then analyses how his apparent strengths failed to prevent his dethroning by Henry Tudor, before concluding that these eventually became his areas of greatest weakness, such as his patriotism and his high levels of education and ego. To what extent were Richard IIIs strengths also his greatest weaknesses? In 1485, the medieval period ended with the death of Richard III at the Battle of Bosworth. Richard III is well known throughout the world due to the scandalous Princes in the Tower situation, where many historians and the public hold Richard III responsible for the double disappearance of the heirs to the throne, Richard IIIs nephews and sons of Edward IV. Not to mention with him being eternally immortalised within Shakespeares play Richard III. However regardless of his forceful and slightly underhand taking of the throne, Richard was not the complete villain that history portrays him as. His evil reputation, Conscience is but a word that cowards use, devised at first to keep the strong in awe, possibly exaggerated by Shakespeares Richard III, was fashioned at least in part by the labours of Tudor propagandists to rationalise Henry VIIs own usurpation. It is possible that Shakespeare was funded by Tudor patrons, thereby possibly ensuring that Shakespeare wrote positively about Henr y Tudor. However it appears that Shakespeare used the Chronicle writers, Vergil and Holinshed and even Thomas More to base his play upon, so perhaps he was only writing with the information provided and it was not a vindictive quest. According to Alison Weir nearly all narrative sources for this period have a partisan bias: most were written in the South of England and reflect anti-northern sentiments, for Richard III was identified very much with the northern interests. He achieved power in 1483 due to many of his strengths; nevertheless Richard III had lost power two years later to Henry Tudor, potentially demonstrating that although Richard IIIs strengths achieved him the throne they also led to his downfall. The first strength that is instantly noticed when looking into Richard IIIs childhood and life before he became king, is how educated he was in the ways of being a member of the Royal family. As a young man Richard III was sent to train under Warwicks Master of Henxman, this was a household official whose job it was to implant in Richard the rudiments of knightly conduct. According to a source at this school the pupils were taught to ride cleanly and surely; to draw them also to jousts; to learn to them to wear their harness and to have all courtesy in words, deeds, and degrees however what is important to note is that along with all these necessary skills of a noble, he was also taught a traditional English public school education, tempered with book learning and other liberal accomplishment. This source demonstrates that in appearances he would have looked and ac ted like royalty, but it also taught him knowledge which aided him greatly in the future for example making English the standard language for law so that everyone could understand it. Intelligence and cunning played a huge role in the success of Richard III in becoming King as his intellect stood him ahead of other individuals. This can be seen consistently throughout Richard IIIs seizing of power and throughout his short reign. The main event that allows us to see the part that intelligence and cunning played is with the introduction of the law Titulus Regius (1483) by which the title of King was granted to Richard III. Invented by the parliament, all loyal subjects and advisors to Richard III, this official declaration explains why Parliament had decided that the marriage of Edward IV of England to Elizabeth Woodville had been false, in order to give more power to Richard III as well as aid the prevention of another potential uprising like what had just occurred. Consequently their offspring had no right to the throne, and therefore placing Richard III on the throne of England. Furthermore we see how cunning he was by the fact that no one tried to oppose this new ruling, not even Henry VII as he was hiding and gathering an army in France during this period. This is a prime example of how cunning and intelligence were key strengths in helping Richard III achieve power, as few individuals had the flair to create such an elaborate scheme and the desire to achieve power, without his education and background he may have never achieved his ruler status in the first place. Another instance of this is regarding his arch-rivals stepfather Lord Stanley. Richard knew that he had to keep Stanley on his side and although he could not trust him, he needed his influence in the North West and in North Wales so he used Stanley to keep order in his country, this is another demonstration of Richards cunning allowing him to obtain power. There are many instances where the chicanery of Richard III appears throughout his life, firstly in the usurpation of the throne where he decided that Hastings was too loyal to the children of Edward IV, so he trumped up a charge of treason on this lord and had him summarily executed, showing Richard IIIs ability to be wily and ruthless. The highest profile example of this was concerning the Princes in the Tower, in 1483. Although this event is held in controversy by many historians, such as historian Alison Weir who argues that Richard III was to blame whereas another historian who researches the period Paul Murray Kendall argues that Henry had an even ambiguous claim to the throne so if the Princes where still alive Henry Tudor would have had even less claim to the throne. Who is responsible for this catastrophic occurrence, resulting in the death of the two heirs to the throne after Edward IV? There are many different people who have been blamed for this tragedy, however many consider that Richard III had the biggest reason to see the two sons of Edward IV dead. Alison Weir, a well-known historian has written a novel on the subject looking at both sides of the argument and the sources, and in her conclusion she states Given all the other evidence already discussed in previous chapters, then only one man could have been responsible for their deaths: Richard III. However as he discredited them as being illegitimate, why would he have them killed and have negative impact towards his reign, but his right to the throne was still shaky so he potentially had them killed to remove any possible threat to his reign. This all just shows how cunning and conniving he was through removing any threat and doing the whole process without making the situation appear like a coup dà ©tat. Instead it appeared that Richard III was doing the country a favour. This all goes to show the great advantage that Richard IIIs strengths played in allowing him to achieve the throne through guile and shrewd. Looking at the other side, there are many other people who could be blamed for this tragedy, firstly Henry Tudor for the same reason that Richard III is blamed, in order to remove the rightful heirs to the throne. However revisionists now claim that it might have been the Duke of Buckingham, Richard IIIs biggest ally, trying to clear the path for Richard. Potentially this tragic situation could show off another of Richard IIIs strengths, if he is not responsible for the death of the heirs, that of being an opportunist and ruthless in his quest for power. This personality trait that we see in Richard III could have resulted from childhood, according to a website devoted to the Monarchs, the young Richard grew up amidst the violent civil strife of the Wars of the Roses, it formed and molded him and he was very much the product of that turbulent age. From this source we can see that Richard was just a product of the time and for that reason we can see that Richard III used many of the events that occurred both in the past and present. In agreement with Alison Weir about how ruthless and dangerous Richard III could be Sir Thomas More, famous for writing the History of King Richard III the novel that was later used by Shakespeare to write his famous play. At the same time that the Princes in the Towers situation was going on Richard III was also allegedly involved in falsely accusing and arresting Jane Shore, late Edward IVs mistress. This was once again another power play. As written by Thomas More from firsthand accounts the Protector sent into the house of Shores wife (for her husband dwelled not with her) and spoiled her of all that she ever had, above the value of two or three thousand marks, and sent her body to prison. And when he had a while laid unto her for the manners sake, that she went about to bewitch him, and that she was of counsel with the Lord Chamberlain to destroy him. From this source we can see that Richard III even before he became King was ruthless in his removal of all potential enemies, not caring whether he falsified the crimes that this woman supposedly committed. Despite this source coming from a historian at the time it is possible that Sir Thomas More only wrote unflatteringly about Richard III because he thought that he would be able to further his career at the time. Also Thomas More grew up in the house of the Lord Chancellor during Henry Tudors reign so it is likely that he had biased opinions regarding Richard III. His ruthlessness is perhaps best summed up by how he attempted to seize power following the unexpected death of Edward IV, on the 9th April 1483, with the death of the current ruler there was a sudden gap in the countries leadership that needed to be filled. As the current heirs to the throne were 12 and 9 respectively, they were too young to rule by themselves, so Richard III was named protector. Richard III then used this chance to achieve power himself. All this again shows just how much of an opportunist he was, and how much this played in helping him to achieve the throne. A more cynical historian could view this as just a stroke of luck and it did not demonstrate anything about Richard IIIs actual character. A final important strength that Richard III possessed was loyalty to his king and country. Understandably this is a good quality so why would a loyal man commit treason and potentially kill Edward IVs sons? Well there are many differing views on why this happened; firstly it was never a doubt that Richard remained loyal to the king throughout Edward IVs reign. This can be seen quite often throughout the reign as Richard III supported Edward when he was overthrown by his other son, Duke of Clarence, and then helped Edward regain power through his military prowess and his courage in battle. However it is possible to argue that here is another example of Richard IIIs cunning, he could possibly just be supporting the right man to further himself in politics. Some historians even claim that Richard III was often reckless in battle, which could explain why Richard lost the Battle of Bosworth, 1485. This view of many is supported by Anne Crawford who in her study of Richard III states that Richards plan had turned into disaster and all he could do was attempt to make political capital at home, Furthermore in regards to loyalty there is a clear case that on the accession of his brother, Richard was created the Duke of Gloucester, traditionally a royal title, and at which Richard adopted he white boar as his personal badge, according to a source he also took the motto Loyaulte me lie (loyalty binds me). This would explain Richard IIIs loyalty to Edward IV but not to any of his descendants. However relating back to the question, his loyalty enabled him to become King on a variety of levels, rather ironically; firstly according to the majority of historians such as Nigel Saul, Richard III would never have gained power without the aid of the duke of Buckingham. Richards loyalty inspired other people to join in and support him, which was obviously key to his claim to power. The support of the second most influential man in England eased Richard IIIs path to become King. In conclusion the most important strengths of Richard III that helped him achieve power successfully were his intelligence and cunning. However it can be argued that out of these attributes it was Richard IIIs cunning and intelligence that allowed him to achieve power, through scandals and new laws and many other reforms. However what is well-known is that Richard III only reigned for approximately two years, a relatively short reign, before he was killed at the Battle of Bosworth in 1485 and the Tudor period began, with Lord Stanley claiming King Henry, God save King Henry! Firstly through loyalty as we saw Richard III manipulate his way into power, through rewarding those those who were loyal to him during this period, showering them with gifts in order to keep them loyal. An example of this is with Richard IIIs new son in law, the Earl of Huntingdon, who took over the lands of Buckinghams betrayal, and with this he bought Williams loyalty through wedding Richards bastard daughter Katherine to him as well as including a generous dowry, according to Anne Crawford as much as the sum of 1000 marks a year. Finally another trait that of being cunning also served Richard III well, as he decided after being crowned to go on a royal progress to gather support for himself. These skills mentioned helped Richard III to keep power for the two years that he held it for, but eventually many historians, including Anne Crawford, Nigel Saul and Antony Cheetham agree that these skills also contributed greatly to his ultimate downfall. Firstly with Richard IIIs intelligence from his education he felt able to introduce new laws all by himself, which therefore made him responsible in the publics eyes for the negative laws restricting the peoples lives. Also he increased taxes in order to reward his followers, maintaining their loyalty. Evidently the public would not have liked this as they could barely afford to pay the old taxes. Therefore Richard III lost a lot of the public support that he had gained and with the growing popularity of Henry Tudor, it appeared that Richard IIIs downfall was becoming imminent. Another attribute that arguably turned from a strength into a weakness was loyalty, that of his followers and his loss of the ability to inspire. Richard III sat uneasily on his throne in 1483; the deep mistrust of the nobility had been engendered by the death of Lord Hastings and the apparent vanishing of Edward V and his brother. At Lincoln, on 11th October, Richard received the disturbing news that his most loyal ally, the Duke of Buckingham, had abandoned his cause and now supported Henry Tudor. Buckinghams reasons for deserting remain a mystery, he was said to feel sorry for his previous actions, possibly an admission of guilt for the Princes in Tower, but it is possible that he felt that he deserved more recognition for all that he had done for Richard III, and Henry offered the Duke more power and rewards. It has also been suggested that, as the Duke was the direct progeny of Edward IIIs youngest son himself, his support of Richard was part of a plan to help him achieve the th rone himself. Anne Crawford, a historian of the Yorkist era puts forward the argument that who knows whether Buckingham aspired the throne himself, whether he jumped on a bandwagon or whether he foresaw that his rule of south Wales would be threatened. This betrayal by the Duke hit Richard III very hard as he lost his greatest ally whom he considered a friend. In a primary source letter to his Chancellor Russell, Bishop of Lincoln Richard expresses his anger at the betrayal of Buckingham, the Duke of Buckingham-the most untrue creature living: whom with Gods grace we shall not be long till that we will be in that parts, and subdue his malice. We assure you there was never falser traitor purveyed for; as this bearer Gloucestert shall show you. In this letter we see how far Richard III had potentially slipped emotionally. This looked very bad for Richard now as he lost the main support of other nobles to Henry Tudor. Furthermore in the following year after Richard showed that he intended to keep all the power that he had amassed as a Duke in the north of England, as a result he lost support around the country. In the summer of 1484 after this action, many rebellious ballads and rhymes started to emerge in London, the most famous attributed to William Collyngboure the Cat [Sir William Catesby], the Rat [Sir Richard Ratcliffe] and Lovell our dog[Lord Lovell] all serving under a Hog [Richard III]. This slanderous rhyme a deliberate slur at the supporters of Richard III and the King himself showed how far Richard III was starting to fall in public opinion. In further support of exogenous factors leading to Richard IIIs downfall from the throne on the 22nd August 1485, there was finally the expected battle between Richard III and Henry Tudor, now known as the Battle of Bosworth, famous for being the last time a monarch was killed in battle. After Richards death the continuator of the Croyland Chronicle depicted the event as thus the tusks of the boar [Richard] were blunted and the red rose [Henry Tudor], the avenger of the white [the princes in the Tower] now shone upon England. This source clearly shows how public opinion was no longer supporting Richard and they saw Henry as a righteous avenger for the evil deeds of Richard III. However it is impossible to be sure whether this was just propaganda or a personal belief. Linking to the attributes that led to Richard IIIs downfall here is a key skill that ultimately led to his death as well as ruin. Richard IIIs pride meant that he wore his crown into the battle, making him an easy target. In fact this can be linked to the earlier point about loyalty; Richard III was not killed by Henry Tudor or even the duke of Buckinghams men, but by Sir William Stanleys men. Stanley saw a chance to win the gratitude of Henry Tudor, while leading a counterstrike from the sidelines and surrounding the King with a superior force cutting off Richard III from his main army. With Richard dead the army disintegrated, leaving Henry Tudor to claim the throne. It can be seen here how both pride and loyalty turned on Richard III leading clearly to his downfall. However it can be argued that there are other reasons why Richard III lost his throne, firstly the time that Richard ruled was a turbulent period. With Richards usurpation, it led to the possibility that there would be another, either by the people to replace the rightful heir or another potential candidate to try and take the throne before Richard III could consolidate his power. It could also be considered that unlucky situations that Richard III faced, first, on 9th April 1484, Richards only son and heir, Edward of Middleham died, perhaps of tuberculosis. Both Richard and his wife Anne Neville were said to be preoccupied with grief. Many in that superstitious age saw it as celestial vengeance for Richard IIIs handling of his brothers sons. Furthermore fate seemed to working against Richard III. In March 1485, when Queen Anne Neville died of tuberculosis, her husband was said to be loath to visit her in her lodgings. Subsequent to Annes death rumors arose that Richard III had poisoned her, though ungrounded in fact, they demonstrate Richards subjects suspicions of him. He was required to make a mortifying communal refutation of the rumors, saying that he was not delighted at her death but as sorry and as heavy in heart as a man can be and to deny that he planned for an incestuous matrimony with his niece. Richard III was destroyed by grief, which all affected his judgment to rule and provided Henry Tudor with the opportunity to muster a force to remove Richard III from the throne. In conclusion we can see that Richard IIIs key characteristics eventually changed from assets to liabilities and played a huge contribution to his downfall. It is easy to see that Richards strengths ironically became his weaknesses. His cunning and intelligence seem to have been a recurring factor in all aspects of Richard IIIs life. In his use of the law to achieve the throne, but then he used this knowledge to introduce new measures and taxes which lost him public support. Pride and deviousness allowed him to inspire followers however it also arguably led to his death on the battle field as he foolishly wore his crown into battle. Finally manipulating his supporters, this led to him losing many supporters including Lord Stanley which ultimately led Richard IIIs defeat in battle. His luck also ran out with the death of his wife and son, by taking the throne by force, his determination also ended up working against him as it inspired Henry Tudor to copy him. He started a trend of people taking the throne, rather than being born to it. Therefore it was only a matter of time before Richard III met his downfall, whether he caused it himself or whether it was just fate. Revisionist historian Nigel Saul, writer of the Oxford Illustrated history of Medieval England is of a similar opinion that it is doubtful whether either Edward IV or Richard III ever quite felt secure on the throne analyzing the evidence and arguments it appears that the revisionist idea is the most valid as it appears Richard III was vilified by propaganda. However his methods did provide a basis for his infamously flawed character and led to the circumstances which caused his downfall. Word Count: 3677

Garlic And Abate As Larvicide Against Mosquito Larvae Biology Essay

Garlic And Abate As Larvicide Against Mosquito Larvae Biology Essay This experiment was designed to investigate and compare the effectiveness of garlic as the natural larvicide and Abate as the chemical larvicide against mosquito larvae. The effectiveness of the larvicides was determined by the time taken for all the mosquito larvae to be killed. The mosquito larvae were placed in separate plastic cups containing garlic extract and Abate respectively. They were monitored at fixed time intervals and the time taken for all the mosquito larvae to die was recorded. The experiment was repeated with different concentrations of garlic extract and Abate. A two-way ANOVA statistical test showed that Abate is more effective against mosquito larvae at 5% significance level compared to garlic, corresponding to the experimental hypothesis. Research and Rationale Mosquitoes originate from the family Culicidae.13 Like many other insects, they go through a life cycle from egg to larva, pupa and finally adult. They are generally well-known as blood-sucking insects to human and they are responsible for many fatal diseases such as dengue, malaria and yellow fever. Some commonly known genera are Aedes, Culex and Anopheles. Usually, mosquitoes breed in stagnant water like ponds, marshes and swamps and they thrive in warm climates.9 (210 words) In order to control mosquitoes, chemical larvicides are used. One commonly used larvicide, Abate is applied to stagnant water to kill larvae of a wide range of pathogen-carrying vectors (mosquitoes) to hinder their development into adult mosquitoes.2 Consequently, this prevents disease-carrying mosquitoes from hatching and transmitting the pathogens to human via bites. Although the active ingredient of Abate, temephos is said to be effective against mosquito larvae (affects the nervous system by inhibiting cholinesterase enzyme), it has its downsides. Research has shown that certain mosquito species (Aedes albopictus and Aedes aegypti) have developed resistance for Abate.4 In addition, rats exposed to temephus showed organic phosphorus poisoning while some fish are vulnerable to temephus. Temephus also harm inverterbates such as shrimps and crabs. Accumulation of temephus may also cause drastic impacts on cholinesterase activity involved in nerve signal transmission.6 Plant extracts such as those of garlic are potential alternatives to Abate. Crushing garlic releases thiosulfinates which convert into diallyl disulfide and diallyl trisulfide if mixed with water.10 These two products formed are effective against mosquito larvae. Trials conducted in Bombay have shown that several species of mosquito larvae are susceptible to garlic extracts. Allicin helps to curb malaria by preventing the formation of circumsporozoite protein (CSP) of Plasmodium sporozoites to infect host cells.10 They are effective, safe, environmental-friendly and economical. The objective of this experiment was to investigate and compare the effectiveness of garlic as the natural larvicide and Abate as the chemical larvicide against mosquito larvae. The results from this experiment indicate that the spread of pathogen-causing diseases by mosquitoes can be curbed by using natural substances such as garlic as well as chemical larvicide like Abate. Garlic is a potential alternative to Abate as it is effective, easily available and eco-friendly. Although it might not be as fast-acting as chemical larvicides, garlic has none of the downsides of Abate such as accumulating in the environment and killing other invertebrates. Thus, more research is being conducted to investigate the efficiency of garlic as a larvicide. (545 words) Experimental hypothesis There is a significant difference between the effectiveness of garlic and Abate as larvicide. Abate is more effective larvicide compared to garlic. Null hypothesis There is no significant difference between the effectiveness of garlic and Abate as larvicide. Variables Manipulated variable : Types of substances Responding variable : Time taken for all the larvae to die Fixed variables : Number of mosquito larvae, volume of distilled water, room temperature Apparatus 100mL measuring cylinder, electronic balance, plastic cups, label stickers, pestle and mortar, disposable droppers, glass rod Materials Mosquito larvae, garlic cloves, cinnamon powder, fennel powder, Abate 1.1G, distilled water Planning A trial experiment was conducted to determine which natural substance has the most significant effect on mosquito larvae. The three natural substances used were cinnamon powder, fennel power and garlic cloves. Three labelled plastic cups were used. About 1% of each respective natural substance extracts were made by either dissolving 1g of the powder in 100mL of distilled water or pounding 1g of garlic and then mix with 100mL distilled water. Using a disposable dropper, 5 mosquito larvae were inserted into each cup and they were allowed to sit for 24 hours. The number of mosquito larvae left after 24 hours was counted. (750 words) Types of natural substances Number of mosquito larvae left after 24 hours Cinnamon 3 Fennel 5 Garlic 0 Table 1: Number of mosquito larvae left after 24 hours with respect to natural substances The results imply that garlic showed the most significant effect on mosquito larvae since none of the mosquito larvae was left after 24 hours. A second trial was carried out to determine the method to measure the effectiveness of garlic and Abate. The first method was to count the number of mosquito larvae left after 24 hours while the second was to measure the time taken for all larvae to die. Three concentrations were used for each substance and method. Substance Number of mosquito larvae left after 24 hours for each concentration 1% 2% 3% Garlic 0 0 0 Abate 0 0 0 Table 2: Calculating the number of mosquito larvae left after 24 hours Substance Time taken for all larvae to die for each concentration (minutes) 1% 2% 3% Garlic 420 360 120 Abate 90 75 55 Table 3: Measuring the time taken for all larvae to die The results showed that method 1 was not practical to use since no mosquito larvae is left after 24 hours for both garlic and Abate. Therefore, method 2, which is to measure the time taken for all larvae to die, was used to compare the effectiveness of both substances as larvicides. (983 words) Real Experimental Procedures 1g of garlic clove was weighed using an electronic balance. The garlic clove was placed in a mortar and it was pounded lightly using the pestle to obtain garlic extract. 100mL distilled water was measured using a measuring cylinder and it was poured into the mortar to form an extract solution of concentration 1%. The solution was then transferred into a labelled plastic cup. Using a disposable dropper, five mosquito larvae were transferred into the beaker. At 5-minutes interval, the number of dead mosquito larvae in the beaker was counted and recorded to measure the time taken for all larvae to die. Dead larvae are those that cannot be induced to move when they are touched with the tip of the dropper. Steps 1 to 6 are repeated twice to obtain an average time taken. Steps 1 to 7 are repeated for garlic cloves of 2g, 3g 4g and 5g. The time taken for all larvae to die for each respective garlic concentration was tabulated. Steps 1 to 9 were repeated using 1g, 2g, 3g, 4g and 5g of Abate 1.1. A graph of mean time taken for all larvae to die against concentration of larvicides was plotted. A two-way ANOVA test was used to analyse the data statistically. Risk Assessment The experimental procedure is ranked low-risk. The risk of accidental introduction of mosquito into the environment had been considered and precautions were taken to ensure that pupae which had developed into mosquitoes were not released, but killed in the water. The container containing larvae were closed at all time. Gloves were worn to avoid direct contact with Abate which is toxic. Hands were washed before and after handling garlic extract, Abate and mosquito larvae. After using droppers, they were disposed properly. When the experiment had completed, the solution containing dead mosquito larvae were drained into the laboratory sink. (1307 words) Results Concentrations (%) Time taken for all mosquito larvae to die (minutes) Garlic Abate1.1G 1 2 3 Mean 1 2 3 Mean 1 360 345 370 358.3 90 85 90 88.3 2 300 310 300 303.3 75 75 70 73.3 3 120 115 120 118.3 55 50 60 55.0 4 100 90 110 100.0 45 40 40 41.7 5 80 80 70 76.7 30 35 35 33.3 Table 4: Time taken for all larvae to die for different concentrations of garlic and Abate Figure 1: Graph of mean time taken for mosquito larvae to die with respect to concentrations of larvicides (1409 words) Statistical Analysis Two-way ANOVA test was used to analyse the data to show whether there is a significant difference between the two larvicides. The Columns P-Value (8.58E-24) is less than the significance level (ÃŽ ± = 0.05). There is a significance difference between the larvicidal properties of Abate and garlic. Abate is a stronger larvicide than garlic. Therefore, the experimental hypothesis is accepted and the null hypothesis is rejected. From the analysis also, the calculated Sample P-value (3.62E-22) is less than the significance level tested as well (ÃŽ ± = 0.05). This shows that there are statistically significant differences between different concentrations of garlic and Abate. The Interaction P-Value (3.01E-19) indicates that there was a statistical significant interaction between the larvicides and the concentrations used. Higher concentrations of both larvicides are more effective against the mosquito larvae compared to lower concentrations. (1548 words) Substances Garlic Abate Total 0.01 Count 3 3 6 Sum 1075 265 1340 Average 358.3333 88.33333 223.3333 Variance 158.3333 8.333333 21936.67 0.02 Count 3 3 6 Sum 910 220 1130 Average 303.3333 73.33333 188.3333 Variance 33.33333 8.333333 15886.67 0.03 Count 3 3 6 Sum 355 165 520 Average 118.3333 55 86.66667 Variance 8.333333 25 1216.667 0.04 Count 3 3 6 Sum 300 125 425 Average 100 41.66667 70.83333 Variance 100 8.333333 1064.167 0.05 Count 3 3 6 Sum 230 100 330 Average 76.66667 33.33333 55 Variance 33.33333 8.333333 580 Total Count 15 15 Sum 2870 875 Average 191.3333 58.33333 Variance 14458.81 445.2381 Table 5: Summary of the data (1656 words) Source of Variation SS df MS F P-value F crit Sample 137903.3 4 34475.83 880.234 3.62E-22 2.866081 Columns 132667.5 1 132667.5 3387.255 8.58E-24 4.351243 Interaction 69970 4 17492.5 446.617 3.01E-19 2.866081 Within 783.3333 20 39.16667 Total 341324.2 29 Table 6: Calculations for two-way Anova test (1701 words) Data Analysis The two-way ANOVA test revealed that Abate is a stronger larvicide than garlic. The Columns P-value is less than the significance value (ÃŽ ± = 0.05), which indicated that Abate and garlic are significantly different in terms of larvicidal properties. This supports the experimental hypothesis that the effectiveness of Abate is greater than that of garlic. Table 4 shows that for all Abate concentrations, the mean time taken for all the mosquito larvae to die are shorter compared to that of garlic. For both larvicides, as their concentrations increased, the mean time decreased. From the data in Table 4, it can be evaluated that there is a bigger percentage difference in the mean time taken between garlic and Abate for the first two concentrations (about 75%). For 3%, 4% and 5% concentrations, the percentage differences in mean time range from 54% to 58%. This is illustrated in Figure 1. It clearly suggested that Abate is much more effective than garlic. Abate is a chemical larvicide while garlic is a natural larvicide. Both contain the active substances which are capable to kill mosquito larvae. Within 24 hours, all mosquito larvae would have died in Abate as well as garlic solutions. It was therefore not practical to calculate the number of live mosquito larvae after 24 hours. Hence, the time taken for the mosquito larvae to die was used as a measure of the substances effectiveness. The shorter the time taken, the more effective the compound is. Dead larvae can be identified by touching them with the tip of a rod or dropper. They cannot be induced to move. Abate contains temephos which is an organophosphate compound.11 It is able to inhibit acetylcholinesterase enzyme which is required to stop a nerve impulse after it has crossed the synapse. As a result, there is a continuous stimulation of the nerve, resulting in tremors and uncoordinated movement.11 Garlic, when crushed and mixed with water, will convert thiosulfinates to diallyl disulfide and diallyl trisulfide,10 both which are organosulfur compounds. They are effective against mosquito larvae. (2043 words) The experiment showed that Abate is a more effective larvicide compared to garlic. Both organophosphorus and organosulfur compounds worked against mosquito larvae. This explains that during the trial experiment, after allowing both solutions to sit for 24 hours, all mosquito larvae died. Nevertheless, the experimental results showed that Abate which contains organophosphorus compounds took a shorter time to kill all the mosquito larvae compared to garlic (organosulfur compound), implying that organophosphorus compounds are more effective against mosquito larvae. However, this may also be due to the purity of the active substances. The industrially-produced Abate contain pure temephos, whereas allicin found in garlic is impure. For an active ingredient to work effectively, it has to be extracted and processed to give optimum results. Although results showed that Abate is a more effective larvicide, it should be noted that Abate is harmful to certain animals such as mice and fish, as well as to some invertebrates. Abate is also liable to accumulate within the natural environment, posing risks to human health. Garlic is an option to replace Abate as it is easily obtainable, cheap and does not pose harm to the environment. Nevertheless, garlic takes a longer time to kill mosquito larvae compared to Abate. Time is a crucial factor when dealing with disease-carrying mosquitoes such as Aedes aegypti. Therefore, although garlic might be effective against mosquito larvae, it may not be practical to use such a time-consuming substance to alleviate the problem with mosquito larvae. (2287 words) Evaluation To increase the accuracy, the base of the garlic, together with its skin was removed before the garlic cloves were weighed using an electronic balance. The garlic cloves were pounded lightly using a mortar and pestle to prevent heat from destroying the chemical contents of garlic, which might decrease the effectiveness of garlic. Disposable droppers were used to avoid contamination of substances being tested and in the container used to collect mosquito larvae. Besides, plastic cups were used instead of laboratory glassware in order to prevent contamination as well. Each cup was closed with a perforated cover to ensure that air flows into the cup. The cup was covered as a precaution to prevent the introduction of any mosquito into the environment in case any larvae managed to complete its life cycle. Results from the trials showed that all mosquito larvae were killed by the larvicides within 24 hours. Therefore, if the number of live mosquito larvae were noted after 24 hours, there would not be any significant differences. As an alternative, the time taken for the mosquito larvae to be killed was measured. It was also impossible to run a stopwatch to measure the time as it would be difficult to estimate when to stop it. Instead, the mosquito larvae were observed every five minutes and any dead larva was noted. Hence, the time measured was estimation as it would be hard to check on the larvae every minute for hours. To increase the precision of results, the experiment was repeated twice to obtain an average time. It was also impossible to differentiate the types of mosquito larvae. Different larvae species might have different response towards larvicide. However, in this experiment, they were assumed to be of the same species. The larvae were also of different days old. Larvicides might have different effects on larvae of different days old. Besides, the solutions might not contain the exact concentration which was supposed to be tested. This is because garlic juice might not be able to be extracted and dissolve in distilled water completely. Abate granules also did not dissolve completely in distilled water. (2641 words) An ethical issue that may be questioned is the accidental introduction of mosquitoes into the environment. In this experiment, mosquito larvae are collected from ponds, which are mosquito breeding grounds. These mosquito larvae are actually prevented from turning into adult mosquitoes, which may transmit certain diseases. Larvae collected are placed in a covered container and are monitored to prevent accidental introduction of mosquitoes in case any larva managed to complete its life cycle. This investigation could be modified by grinding the garlic cloves and dissolve it in ethanol to form garlic solution of a particular concentration. This would increase the reliability of the results. Besides, mosquito larvae of the same species could be used to ensure that the effects of larvicides on that particular type of mosquito larvae only are determined. This reduces the probability of results occurring by chance. Mosquito larvae of a specific species could be cultured rather than collecting them from a pond. The number of mosquito larvae could also have been increased to obtain a more reliable result. Conclusion Chemical larvicide, Abate is significantly more effective than garlic in killing mosquito larvae. This was determined by the notably shorter time taken by Abate to kill all the mosquito larvae than shown by garlic. (2848 words) Source Evaluation Source 2 contains information on agricultural products such as vector control by BASF, the worlds leading chemical company and a corporate group. Hence, it is trustable and reliable. Source 4 is a journal, so contains sound scientific information. It contains a research note written by authors from several research universities. Therefore, it should be trustable and reliable. Source 6 is a data sheet on temephos, the active ingredient in Abate. The data sheet is provided by IPCS INCHEM, cooperation between International Programme on Chemical Safety (IPCS) and the Canadian Centre for Occupational Health and Safety (CCHOS). IPCS INCHEM compiles information regarding management of chemicals and their risks based on data from World Health Organization (WHO) and Food and Agriculture Organization (FAO). Therefore, this source is reliable and not biased. Sources 8 and 13 are published books. Therefore, they are credible sources with reliable contents written by notable experts in the respective fields. Source 10 is a trustable review as it is written by credible experts in the particular area. Source 12 is a reliable and credible governmental website by the U.S. Environmental Protection Agency in regulating pesticides; therefore, all facts and information provided are updated. Source 14 is guidelines for laboratory and field testing of mosquito larvicides by World Health Organization, so should contain sound scientific information.