Premaritalsex Essay Example | Topics and Well Written Essays - 750 words

Premaritalsex - Essay Example Although premarital sex in itself may not be evil per se, unprotected premarital sex especially among young people between the ages of 15 to 19 can lead to unwanted pregnancies and infection with sexually transmitted diseases including Acute Immune Diseases Syndrome (AIDS). Premarital sex can lead to a host of problems. According to the Guttmacher Institute (2010), around 46% of kids around the age of 15 to 19 in the United States have had sex at least once. Many of these young people had sex out of curiosity and peer pressure. In many schools around the country, kids see sex as a right of passage so those who want to belong to the â€Å"in† crowd must experience sexual awakening to be accepted (Finer LB et al., 2006). Kids who remain virgins especially during their senior years in high school are often ridiculed by their peers and called old fashion and â€Å"uncool† (Finer LB et al., 2006). This kind of peer pressure can lead some students to resort to some drastic measures such as having unprotected sex. As a result, about 10% of pregnant women in the United States are teenagers (Guttmacher Institute, 2010). As it is, a lot of young people drop out of school because of unwanted pregnancies. Premarital sex that ends in unwanted pregnancy is a very big issue especially among young people. Since many of pregnant teenagers are reluctant to tell their parents about their condition, many of them do not get proper prenatal care especially during the first trimester of their pregnancy (Hofferth SL et al., 2001). This situation can cause some health problems and complication both in the mother and the baby especially during the last term of the pregnancy (Banerjee, et. al. 2009). Babies born to teenager mothers who have not received proper prenatal care are more likely to suffer from low-birth weight compared to those babies whose mothers received proper pre-natal care (Banerjee, et. al. 2009). After giving birth, teenager

Choose a topic that talk about a company Term Paper

Choose a topic that talk about a company - Term Paper Example Income statements and balance sheets are considerably two of the more important accounting instruments in reflecting the fiscal situation of companies. Hence, balance sheets and income statements are frequently used by companies. Accounts of a particular company are likely to get affected as a result of variation in assets of company at one hand and liabilities on the other hand, respectively (Helfert 40). These financial instruments are, therefore, helpful to configure both assets and liabilities. The income statement is the overall view of the company’s financial state and tends to vary with the variation in cash and expenses. On the other hand, the balance sheet reveals the true picture of the current financial status of the company. Likewise various other standards are part of the financial practices across the world but almost all of them, ultimately, serve the same purpose. This report precisely aims to give an insight on the use of financial instruments namely the 10 â €“ K for fiscal year ended December, 2012, by Yahoo! Inc., and the affect of different journal entries on EPS (Earning per share) & in net income. Earnings per share (EPS) serve as an indicator of a company's profitability. Allocating portion of a company's profit to each outstanding share of common stock is a standard activity. This report will also focus on multiple journal entries featuring the financial tool based on Form 10 K and their subsequent effects on net income and EPS. Journal Entries Journal entries are about reporting financial transaction in an accounting book of the company. These entries serve as source information to generate other financial reports (Wolfe). The financial statements (Form 10 - K) for Yahoo! Inc. for the year ended December, 2012, will remain the primary focus of analysis in the discussion ahead (Yahoo! Inc. 79). Duly consolidated Balance Sheet of Yahoo! Inc. is appended below, for referral, with regard to discussion on journal entries. Yahoo! Inc. Consolidated Balance Sheet December 31, 2012 ASSETS Current assets: Cash and cash equivalents 2,667,778 Short term marketable securities 1,516,175 Accounts receivable 1,008,448 Prepaid expenses and other current assets 460,312 Total current assets 5,652,713 Long term marketable debt securities 1,838,425 Alibaba Group Preference Shares 816,261 Property and equipment, net 1,685,845 Goodwill 3,826,749 Intangible assets, net 153,973 Other long term assets 289,130 Investments in equity interests 2,840,157 Total assets 17,103,253 LIABILITIES AND EQUITY Current liabilities: Accounts payable 184,831 Accrued expenses and other current liabilities 808,475 Deferred revenue 296,926 Total current liabilities 1,290,232 Long term deferred revenue 407,560 Capital lease and other long term liabilities 124,587 Deferred and other long term tax liabilities, net 675,271 Total liabilities 2,497,650 Commitments and contingencies - Yahoo! Inc. stockholder's equity: Preferred stock, $0.001 par value, 1 0,000 shares authorized; none issued or outstanding - Common stock, $0.001 par value, 5,000,000 shares authorized; 1,189,816 shares issued and 1,115,233 shares outstanding as of December 31, 2012 1,187 Additional paid in capital 9,563,348 Treasury stock at cost, 74583 shares as of December 31, 2012 (1,368,043) Retained earnings 5,792,459 Accumulated other comprehensive income 571,249 Total Yahoo! Inc. stock