Abortion - A Heartless Murder or A Method of Birth Control - Free Essay Example

Sample details Pages: 5 Words: 1645 Downloads: 6 Date added: 2019/07/03 Category Society Essay Level High school Topics: Birth Control Essay Did you like this example? The most head spinning question that could exist in this world is should abortion be legal or illegal, is it the moral action to take or is it immoral? Abortion is a massive debate between politicians who are Republicans and Democrats. This bring us to todays most controversial question is abortion a heartless murder or a method of birth control? Abortion should never be a method of birth control because it is dealing with a living human life. It is extremely heartless and immoral to end a life just for the carelessness of others. Don’t waste time! Our writers will create an original "Abortion A Heartless Murder or A Method of Birth Control" essay for you Create order A life should not be in the hands of a human for many factors. There a many solution for someone who does not want to raise their baby and also methods to prevent pregnancies. These solutions are Putting the child up for adoption or become a surrogate for couples who want a family but cannot due to medical reasons, take birth control, vasectomies, be cautious when going out, and abstinence or outer course. Abortion isnt humane and dangerous to the baby and the woman who is going to carry the baby. Adoption or Become a Surrogate for Couples Adoption homes are a great way of reducing the abortion rates around the country because its considered humane and morally correct rather than ending a life. Women who cannot parent a child because they are not ready or are not financially secure to sustain a proper living should take their child to a foster home or a facility that will put your children up for adoption. Putting a child up for adoption is the best option and shows great consideration for the child. There are 18,000 domestic infant adoptions that occur in year, which means there is going to a place for the child. There are different types of adoption options that a woman must elect for their child to be placed up for it. The three kinds of adoption relationships: open, semi-open, and closed, open adoption is the option of continuing an ongoing relationship with the adoptive family and the baby, exchanging information on each other. On the other hand, a close relationship refers to not having any contact or exchanging of information with the adoptive family or the baby. Semi close falls has the benefit of both which include some contact and also have a private life. It usually use to be close adoption, however since it is more beneficial for the kid to grow up knowing who their birth mother are. Planned Parenthood reported that from 2015 to 2016, they performed 321,384 abortions and only 3,889 adoption referrals. That equals just 1 adoption for every 149 abortions, we clearly see that women prefer to abort rather than keep the babies until adoptions. Women across the country have this mindset that abortion is the better route because it is less costly, it is fast and no one will ever know they were pregnant, and they would not ruin their physical looks by having a baby. What they do not know that adoption is completely free rather than Abortion costs range from hundreds to thousands of dollars, depending on your provider and your stage of pregnancy. Adoption is strictly confidential no one will ever know that because there are adoption specialist who help maintain your pregnancy as private as possible. When a woman decides to go through with this process, she is helping a family who cannot have a baby due to medical or other reasons. Those who put their child up for adoption can be also considered Surrogates. There are many benefits to giving a child to a family who will truly take care and love him/her, the child will experience a great childhood and it help women go through the difficult time of their life, without worrying about the well-being of the child because they will be in great hands. BIRTH CONTROLS There are eighteen forms of birth controls that almost one hundred percent effective. The most popular birth control is the pill, the pill must be taken on a regular schedule continuously. It has many benefits which provide women with regulated their menstrual cycle and prevent pregnancies that most likely end up in abortions. The most effective type of birth control for females are the birth control implant, IUD, birth control shots/ pills, birth control vaginal ring, and a birth control patch. These methods are all 90-100 percent effective according to a study by the National Health Service (NHS) and Planned Parenthood. The Nation Health Service reported that the contraceptive implant, Intrauterine system (IUS), and Intrauterine device (IUD) are all Long-active reversible contraceptive (LARC) methods and so not have use or take these methods regularly. There are 61 million U.S. women of reproductive age fifteen to forty-four. About 43 million of them (70%) are at risk of unintended pregnancy. It is important for young teens to learn about birth control at an early age, by the age of twelve their body are changing and developing. Not learning about these contraception methods early on in their lives will cause unwanted pregnancies hat most likely lead to abortions. Guttmacher Institute reported Couples who do not use any method of contraception have approximately an 85% chance of experiencing a pregnancy over the course of a year. The proportion of women at risk of unintended pregnancy who are not using a method is highest among those aged fifteen to nineteen (18%). Permanent Birth Control Many couples are in a committed relationship that do not want to have a family or child, there are permeant solutions to that issue. In many cases there are partners who only want to fend for each other and not have responsibility of a child, however they still be want to have sexual intercourse. Many mistakes can happen and can lead to unwanted pregnancies. Instead of not doing anything to prevent this issue, couples should undergo the safe procedure of getting a tubal ligation, and for the males vasectomies. Females would go through a sterilization procedure known as tubal ligation, this will result in severing and tying the fallopian tubes. The procedure would permanently prevent pregnancy, which means that women do not have worry about birth control methods. Vasectomies are for the males, vasectomy is surgical division or resection of all or part of the vas deferens usually to induce sterility. This procedure can be reversable in case they change their mind and want to start a fa mily. Cleveland Clinic did a study and explained that failure only occurred only happens approximately once in every 1,000 cases. Vasectomies are far less complicated and less painful than females getting a tubal ligation and can be reversed. It is easier for vasectomy to be reverse in the first ten years they have a higher successful rate. The Center of Male reproduction Medicine (CMRM) reported that Dr. Werthmans personal results to this date are an over 98% patency rate (sperm restored to the ejaculate), if sperm were present in the vasal fluid after surgery, it means that the patients are fertile again. Cautious When Going Out When going out many negative factors go with it as well, and we all should all be prepared for it. College is where most parties happen, parties have alcohol which is the main factor that results in rape. Once people are intoxicated it is difficult to use 100 percent of your brain like you would like too. However, drugs and alcohol result in rape and leads to pregnancies. There are people who drug others by slipping drugs into others drinks or intoxicating the victims to have their way with them. Although the National Center for Biotechnology Information (NCBI) states that the national rape-related pregnancy rate is 5.0%, which results in an estimated 32,101 pregnancies from rape each year. It is a very sensitive matter and difficult to report for the reason of rape victims do not want to come out and speak about their experiences. National Sexual Violence Resource Center (NSVR) surveyed student on campus and came up with the conclusion that Nearly two thirds of college students exp erience sexual harassment, 20% 25% of college women and 15% of college men are victims of forced sex during their time in college, and More than 90% of sexual assault victims on college campuses do not report the assault. Abstinence or Outer course One of the best and one hundred percent proof to avoid abortion and unwanted pregnancies is stay away from sexual intercourse. There is a difference from being abstinent and having outer course. The main difference is abstinence is straying away from all types of sexual interaction, on the other end of the spectrum, we have outer course. Outer course interaction is staying away from vaginal penetration but still engaging in other sexual acts such as oral and anal intercourse. There is other action that fall into the outer course category for example, kissing, massage, masturbating, dry humping (grinding), and talking about your fantasies. These methods are served to be one hundred percent effective and used as birth control because there is not anything inserting in the vaginal organ and prevents Sperm cells getting into the egg. Abortion is no laughing matter or a method of birth control because it deals with a human life. Birth control methods are objects that prevent pregnancies, not taking away a life of a living organism that is just here because of a lack of prevention from their carrier. There are various alternatives that does not make abortion an option. Putting the child up for adoption or become a surrogate for couples who want a family but cannot due to medical reasons, take birth control, vasectomies, be cautious when going out, and abstinence or outer course. There should not be any excuse to end a childs life when there are advances in todays medicine and birth controls, there are various organizations that help women who are not fit to become a mother but do not want an abortion.

The And Its Impact On The Future - 1972 Words

The man, a little being compared to the Universe, often feels threatened by wars, comets, natural phenomena and all those dates that contain repeating numbers that seem to bring the end of the world, but truly the end comes? To this day, many predictions about the end of the world have emerged, but none has come true, that is why it has always existed and will probably continue to exist that doubt about what will happen to the world in the future. The end has been predicted by scientists, ancient civilizations, different religions, and many others. For example, Nostradamus was one of the most famous scientists that wrote many prophecies and events about the future, his predictions are known worldwide and have impacted societies; as him, there are other scientists such as Isaac Newton, Stephen Hawking, and Richard Noone. Moreover, the Mayans, an ancient civilization, known as one of the most advanced civilizations in the field of mathematics, astronomy, physics and arts; they are also known for predicting that the world would end of December 21, 2012. Perhaps, this was one of the most famous prophecies in recent times. Also, different religions such as the Jehovah’s Witnesses has predicted many times the end of the world. The impact of this topic is very well known, many people have been influenced greatly. Even Hollywood have been carried away by those predictions and theories, creating movies such as The day after tomorrow or 2012, where they show what would happen.Show MoreRelatedThe Impact Of Technology On The Future1049 Words   |  5 PagesThe evidence that Martin Ford provides for his thesis is all related to different industries, and how they will turn out to be in the future. First, he discusses information technology, in which he tells the audience about Moore’s Law (p. 58). He uses Moore’s Law to describe the effect that technology will have in the future on IT. Then, he goes on to discuss the risk that white-collar jobs face fro m automation. One aspect of his evidence is â€Å"Quill†, which is a technology that is used by media outletsRead MoreThe Impact Of Grades On The Future1879 Words   |  8 Pages Why Grades Matter: The Impact of Grades on the Future Grades are immensely significant; in a sense they are literally worth money. This is evident by an analysis conduced in 2014 by ebay Deals which calculated how much extra money can be made over a college graduate’s lifetime based on different degrees, class rank, and individual grades (Kane, Libby). Using the median annual salary for professionals at different levels of academic achievement, the data concludes that a college graduate will earnRead MoreTechnology : The Impact Of Technology And Its Impact On The Future905 Words   |  4 Pagesthe more it seems to have control over our lives. While it is impossible to explore how each new advanced technology has impacted our lives and how it will impact the future, it continues to affect our environment, people and society. Technology by its self is not harmful to our society but the way our society uses it determines if its impacts are positive or negative. (Ramey) It was just over a decade ago that cell phones were only primarily used for calling and sending texts. However today, theseRead MoreThe Technology And Its Impact On The Future1545 Words   |  7 PagesIntroduction When the Google glasses introduced in 2012, People were excited about this innovative and creative product. Google promoted Google glasses as we are closed to the future . Advancement of ICT (information and communication technology) make us expecting something exciting and interesting. So many ITC related products such as cellphone, SNS, Ipad and etc, are already settled in our ordinarily life and new technologies continuously researched and developed for better human being. SoRead MoreThe Calculators And Its Impact On The Future961 Words   |  4 PagesI feel both of these calculators gave me similar answers but yet they also give me different numbers for certain areas like social security amount, pension amount, inflation cost, and the cost for living in the future. The calculators gave me different numbers for how much I should be saving and how much I would have the end of my retirement, but the number are in the same bracket. I trust these calculators just the same amount, I don’t have any specific preference which one I trust more than theRead MoreEnvironmental Impacts Of The Future Of Ontario1384 Words   |  6 Pagesthe sources of energy. Environmental and health impacts have led to countries developing energy plans that concentrate on clean sources of energy. I tend to go along with the statement that the only choice for electricity in Ontario is clean generation. In determining the future of Ontario’s electricity, different stakeholders have considered the environmental impact of using other sources of energy other than the clean sources. The environmental impact of using energy sources such as coal has beenRead MoreImpact Of Big Data On The Future1364 Words   |  6 Pagespossibilities in this day and age. The impact and influences that have been created through big data will shape our lives not only today, but well into the future. This report examines the benefits of big data and the impact it has currently having in our lives as we speak. It also explores the correlation between the lack of knowledge, security and privacy issues we are facing with big data concepts and principles today, and where we will see big data systems in the future. Introduction The ever-increasingRead MoreThe Impact Of Leadership On A Sustainable Future1401 Words   |  6 PagesThis essay throws light on the impact of leadership in creating a sustainable future. It brings out a clear analysis of the relation between the leadership principles and the governance of the company. Sustainability has been the central focus of several organizations. The responsibility towards the stakeholders and corporate greening has emerged as an important faced of the organization decisions. Shareholders, investors and consumers are the main factors which influence the decision making at differentRead MoreThe Impact Of Computers On Our Future Essay1551 Words   |  7 PagesThe history of computers is a long and fascinating one. The computer was initially born out of necessity, not just for entertainment, which is more or less how much people utilize computers these days. In fact, computers were born out of a need to solve a serious number-crunching crisis. By 1880, the U.S. population had grown so large that it took more than seven years to tabulate the U.S. Census results. The government sought a faster way to get the job done, giving rise to punch-card based computersRead MoreRobot s Impact On The Future1881 Words   |  8 Pages Robot’s Impact on the Future The art of technology has taken humongous strides in the past few years, specifically in the case of robotics. These machines have become so advanced that they can do things that humans are not able to do and achieve goals that humans are nowhere near capable of achieving. Being that humans are a lot less capable of certain things this has startled the world in many ways, and there has become a feud between robotic machinery and the lower to middle class populations

Who Is The Best Place For Students Learn Knowledge And...

Nurture intellectual in college Through more and more famous drop-out students’ succeed stories, such as Bill Gates, David Geffen, Steve Jobs, are propagated, their similar experiences to drop out from colleges then successfully found their own business by their knowledges and intelligent seems giving a strong evidence in supporting the idea that colleges already become a place that probably not good to nurture intellectuals. I would argue that college is still the best place for students to learn knowledge and become intellectuals. I’m sure that the benefits of colleges such as providing the academic environment, communicating platform and academic support can prove my view. First of all, the colleges provides a unique academic†¦show more content†¦But obviously, sports as non-academic object in the academic world is seriously underestimated by Graff. Physiology, statistic, game theory and many other subjects are regarding to sports. Meanwhile, hundreds of aca demic papers analyzing sports have been published. Most these papers exactly are the evidences to introduce the college, it’s not a place where will concern about what your view is, but a place where will concern about how you tell your view. The second point that the college can contribute in nurture intellectuals is to construct a communicating platform. Professors, tutors and students in the college jointly weave an academic network, which can effectively provide ideas, knowledges, and any other academic information to any person staying in the network. As we all known, it’s difficult to do any research, even do any things without external helps. In Hidden Intellectualism, one of the reason for Graff claims that the street smarts for the pop culture beat out the book smarts is because the streets smarts can be widely discuss with any targets, which book smarts can’t. (Graff, 384). The strength of â€Å"street smart† that Graff claims is completely contained in the academic network of colleges. More accurately, the appearance of college in the ancient Athens exactly was the need for the intellectuals to have a place to communicate their knowledge and ideas. Today, more and more colleges are

The Effects Of Gambling Addiction On The Brain - 1682 Words

Shen, Glombiewski, 2013). Biological Factors Addictions are known to activate the culmination of sites in the brain that make up the ‘reward centre’ which is responsible for feeling happiness or pleasure through the release of dopamine (Linden, 2011). After repeated exposures, receptors in the brain build a tolerance towards the addiction meaning that there is a need for increased stimulation to provide a similar ‘high’. Eventually behaviour patterns develop so as to avoid withdrawal. At this point addiction is occurring and symptoms should be observable. Like other addictions, it is believed that IAD causes a release of dopamine in the nucleus accumbens (Ko et al., 2009). It must then be discussed why certain behaviours or substances activate the reward centre resulting in addiction. It has been agreed that, much similar to gambling addiction, Internet addiction functions through a variable ratio reinforcement schedule (Young, 2011). However, it is also is theorised that those who u se the Internet or other similar technologies experience various rewards that are unpredictable in nature, depending on the application they are using (such as: video games, emails, social media, pornography, message boards and texting). Paired with the mood altering content of the application the reward activation is increased. Examples of mood altering content include video games (social inclusion, achieving tasks unobtainable in real life), pornography (sexual gratification), and onlineShow MoreRelatedGambling Is An Intriguing Human Activity1695 Words   |  7 PagesGambling is an intriguing human activity. It changes individuals in many ways and continues to develop increasingly since gambling was introduced. Gambling has been a form of entertainment for many more years than it seems. â€Å"During the year of 1497, John Cabot found a native population who played a bunch of games of chance†. 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It is important to note that most gambling is not associated with a mental disorder as it is often a form of recreation in many cultures around the world. â€Å"Gambling can be defined as placing something of value at risk in the hopes of gaining something of greater value† (Potenza, 2008). Pathological gambling affectsRead MoreAddiction Abuse And Behavioral Addiction1552 Words   |  7 Pageshis addiction keeps the cause of death from being a total surprise (Chuck Palahniuk.)† In medical terms, an addiction is a chronic neurological disorder that has genetic, psychosocial, and environmental dimensions. There are various varieties of addiction in the world, but the most widely held are substance abuse and behavioral addiction. Presently, addiction is a on the rise crisis that numerous American household are facing these days. Alcohol addiction has been the most common addiction. ExcessiveRead MoreEssay on Gambling Addiction662 Words   |  3 PagesGambling Addiction 1. Introduction Gambling is created for purposes of leisure such as horse racing, poker and cards. However, when the gamblers are mentally inability to control their behaviour in engaging gambling activities, it becomes a problem. Terms like pathological gambling, problem gambling, or gambling addictions are used to describe such condition. American Psychiatric Association’s Diagnostic and Statistical Manual (DSM-IV) characterises it as a disorder of impulse control. FeaturesRead MoreHarkirt Kaur. English 130- Levine . Essay 3. April 4, 2017.1548 Words   |  7 PagesHarkirt Kaur English 130- Levine Essay 3 April 4, 2017 Angie Bachmann’s Addiction Charles Duhigg in his book The Power of Habit talks about a woman named Angie Bachmann who is addicted to gambling. Bachmann of Iowa was a stay-at-home mom who found herself bored every day. She had nothing to satisfy her boredom because her husband was busy at work and the kids were at school. 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Satellites in space Free Essays

Jeremy Curtis is an engineer and business development manager for space science at the Rutherford Appleton laboratory (RAL) in Oxfordshire. His job includes on the joint European telescope for X-ray astronomy (JET-X), due to have been launched in 1999 on the Russian Spectrum-X spacecraft. He says â€Å"I trained as a mechanical engineer, but I find space engineering exciting because I have to work with all kinds of experts such as astronomers, physicists, designers, programmers and technicians working around the world†. We will write a custom essay sample on Satellites in space or any similar topic only for you Order Now He was sponsored by RAL during his university degree and then spent several years on designs for a large proton synchrotron (a machine for accelerating protons to very high energies) before moving over to space instrument design. In the following passage he describes some of the aspects of space engineering. Why satellites? Getting spacecraft into orbit is a very expensive activity with typical launch costs generally measures in tens of thousands per kilogram. So what makes it worth the bother? There are three key reasons. First, a satellite is a good vantage point for studying the earth’s surface and atmosphere – just think how many aircrafts would be needed to photograph the whole of the earth, or how many ships to monitor the temperature of the oceans. Second, if we want to study most of the radiation coming for distant parts of the universe we have to get above the atmosphere. The earth’s atmosphere absorbs almost everything that tries to go through it – from X-rays to ultraviolet and from infrared to millimetre waves. Only visible light and radio waves can get through it. In fact, even visible light suffers – convection in the earth’s atmosphere makes stars seem to jump about or twinkle, blurring telescope images, so a telescope in space produces sharper images than possible from earth. Finally, and not least, a communications satellite can beam TV pictures across the globe and link telephone users from different continents. The problem with space Once you’ve got through the huge trouble of expense of launching your satellite, a new set of problems confront you in space. First, a typical spacecraft may need several kilowatts of power – but where do you plug in? The only convenient renewable source of power is the sun, so most spacecrafts are equipped with panels of solar cells. You can see these on the Infrared space observatory (ISO). Unlike earth there is no worry about what to do on cloudy days, but batteries are still needed for periods when the satellite is in the earth’s shadow (usually up to an hour or two per orbit) and the satellite has to be continually steered to keep the panels pointing at the sun. So now we have our spacecraft floating in orbit and pointing to face the sun all the time. Although the solar cells provide partial shade from sunlight the surface still starts to heat up, and with no air to convect the heat away the temperature can rise dramatically. To add to the difficulties, the other side of the spacecraft faces cold space (at about 3k or -270à ¯Ã‚ ¿Ã‚ ½C) and so begins to cool down, unchecked; this would distort the structure, wreck the electronics and decompose the materials that make up the spacecraft. So most surfaces of the spacecraft are covered in â€Å"space blanket† – multilayer insulation made of metallised plastic which reflects the radiation away and insulates the spacecraft. This is crinkly shiny material. 1.2 Studying with satellites The UoSAT satellites are very small, relatively low-cost, spacecraft whose purpose is to test and evaluate new systems and space technology and to enable students and amateur scientists to study the near-earth environment. They are designed and built by the university of Surrey spacecraft engineering research unit. UoSAT, also known as Oscar 11 has sensors to record the local magnetic field, providing information about solar and geomagnetic disturbances and there affects on radio communications at various frequencies. Instruments on board also measure some 60 items relating to the satellites operation. These include; the temperature of its faces, its batteries and other electronic devices; the current provided by its solar arrays; and the battery voltages. It can also receive store and transmit messages to simple radio receivers anywhere in the world. UoSAT’s orbit takes it over both poles at a height of about 650km above the earth’s surface, and the spinning of the earth allows it to receive data about six times a day. Each UoSAT spacecraft is designed to last about 7 years. Even small spacecrafts such as these need electricity to run all onboard systems, form the computer that controls it all, to the radio transmitters and receivers that send and receive all data to and from ground stations on the earths surface. UoSAT’s are small, each with a mass of typically 50kg and about 0.5m across. For comparison, JET-X is about 540kg in mass and about 4.5m long. Communications satellites are larger still, with masses of typically 2 to 5 tonnes. At the top en of the scale is the proposed International Space Station (ISS) – a co-operative venture between 13 nations, including the UK. Construction and testing started in1995 and completion is due in 2002. The completed station will have a mass of about 470 tonnes, measure 110m from tip to tip of its solar arrays, and have pressured living and working space for its crew of six almost equal to the passenger space on two 747 jet airliners. It will have a demand of about 110kw. 1.3 Spacecraft power systems Schematic diagram of a spacecraft power system The below figure shows three main elements in a spacecraft power system. The primary source involves the use of fuel to produce electrical power. Primary sources include fuel cells in which a chemical reaction between hydrogen and oxygen produces electricity (with drinking water as a useful by-product), and radioisotope thermoelectric generators (RTG’s) in which a radioactive decay process produces heating in a thermoelectric module that generates electricity. In spacecraft, the most common primary source s the photovoltaic cell, powered by solar radiation; here the initial fuel is protons in the sun, which undergo nuclear fusion. The secondary source is the energy storage system – usually a set of batteries. Sometimes regenerative fuel cells are used in which power from solar arrays electrolyses water to produce hydrogen and oxygen gases during the â€Å"charge† cycle, followed by hydrogen and oxygen recombining to make water during the â€Å"discharge† cycle. n electronic power control and distribution unit controls and adjusts the voltage and current inputs and outputs, often using primary and secondary sources together to boost the overall output power. There are other systems available and these are shown in figure 8 in the textbook, on page 69. Here are some listed: * Chemically fuelled turbines and reciprocating engines. * Chemical turbines and batteries. * Batteries. * Cryogenic hydrogen/oxygen expansion engines. * Cryogenic engines and fuel cells. * Fuel cells. * Nuclear dynamic systems. * Solar and nuclear dynamic systems. * Photovoltaic and radioisotope thermoelectric systems. A useful link to research this further is http://spacelink.msfc.nasa.gov/ Question 1, Page 70 Using figure 8 on page 69, decide which would be the most suitable power source(s) for a spacecraft needing; (a) 1kw power output for just one week. Cryogenic engines and fuel cells. (b) 10kw for 10 years. Solar and nuclear dynamic systems. The most common primary source of energy used in satellites is the photovoltaic cell or solar cell. Hundreds of thousands of such cells are connected together to make up solar arrays. UoSAT 2 and the ISS have many arrays of solar arrays attached to them. Solar cells have one important characteristic; they only generate electricity when illuminated. Orbiting satellites undergo between 90 and 5500 eclipses, moving into the shadow of the earth, each year. The former is typical of a geostationary telecommunications satellite, the latter of a satellite is in a low orbit like UoSAT 2. The ISS will have sixteen thirty minute periods of shadow each day. The secondary power supply is therefore vital, because during eclipse electrical power has to be supplied by batteries. There are also occasions when batteries are needed to provide power in addition to that of the solar panels. The spacecraft’s solar panels are used to recharge its batteries when it emerges into sunlight. To do this they must provide a high enough voltage – higher than the batteries own voltage. (A charger for a 12v car battery provides about 30v.) The power system must therefore be carefully designed to ensure that the solar panels can charge the batteries and that the batteries can operate the electrical equipment on-board. So what voltage does a solar cell provide? How does this voltage vary with the brightness of the light? How can we connect up solar cells in order to charge batteries and operate equipment? These are questions I will explore in part two of this unit. How to cite Satellites in space, Papers

Accounting Statement Analysis Rogers Communication

Question: Discuss about the Accounting Statement Analysis for Rogers Communication. Answer: Introduction Rogers Communication is a Canadian communications and media company with its headquarters based in Toronto, Ontario. The company mainly operates in the business of wireless communications, cable televisions, telephone and internet connectivity, telecommunication and mass media. Therefore it has a diversified business spread whole over Canada. This company has been in its business for more than 50 years. In this report we have analysed the financial report of Rogerss communication for the year 2015 from an investor point of view (Rogers Communication Inc, 2015). We will check if the companys financial condition is stable and worth investing for. All other important points are also covered in the report below. Summary of Rogerss communication financial statements Rogerss communication is a developing company which has been showing good results in its financial reports. Summary of the balance sheet of Rogers Communication is given below: Summary (in million Canadian $) Particulars 2015 2014 Current Assets 2,622 2,345 Non-Current Assets 26,553 24,177 TOTAL ASSETS 29,175 26,522 Current Liabilities 5,017 4,920 Non-Current Liabilities 18,413 16,121 Equity Shareholder's Fund 5,745 5,481 TOTAL LIABILITIES 29,175 26,522 Overall we can see that the financial assets of the company have increased by over 10 percent in the current year. This has been the refection of increased operations by the company in the current year. The company has achieved huge development in the current year by implementing the use of various strategies; few of such strategies include taking steps to drive growth in the business market, investing and developing people, initiative to deliver compelling content everywhere, etc (Rogers Communication Inc, 2015). Statement of Income Rogerss communication reported operating revenue of $ 13.4 million in the year 2015 as compared to the revenue of $ 12.9 million in the year 2014, that is, it reported a positive variance of almost 4 percent in the current year. The operating profit of the company was reported was reported as $ 5 million in the current year which is same as the profits of the last year. The company did not any increase in operating profits despite increase in revenue due to increased operating costs in the current year. Also the company reported an other income of $ 32 million as against the expense of $1 million in last year; this income was witnessed from gains earned from acquisition of Mobilicity and other investment incomes (Rogers Communication Inc, 2015). Therefore, overall a positive performance was witnessed by the company. Ratio Analysis Ratio Analysis helps us analyse certain attributes of the company and its performance. It lays down the development and growth made by the many in quantitative figures. This tool is not only used by the investors, but it also used by the management of the company to study its financial performance (Brigham Ehrhardt, 2011). Following are the few ratios which will help us know about the financial condition of the company in a better manner. Profitability ratios These ratios help us assess the businesss ability to earn income as compared to its expenses. Few of the profitability ratios are: Return on Assets Ratio This ratio helps us to calculate earning earned per dollar spend on the assets of the company. This helps the company evaluate what returns it generates over its investment in assets (Choi Meek, 2011). Return on Assets 2015 2014 Net Income 1,381 1,341 Total Assets 29,175 26,522 Return on Assets (Net Income/Average Assets) 0.05 0.05 FOR Rogers Communication we have already seen earlier that the company has not achieved much positive variance in net income of the company. The company has managed to stay stable in its income position. Also, earnings per dollar spend on asset remains at $ 0.05 per dollar just as last year. Net Profit Margin This ratio is calculated in order to determine the margin of net profits earned by the company in the current year. If this is considered individually it will not be of much use, but if it used to compare figures on year to year basis, it shows companys development and growth (Deegan, 2011). Net Profit Margin 2015 2014 Net Income 1,381 1,341 Sales Revenue 13,414 12,850 Net Profit Margin [(Net Profit after tax/Sales Revenue)*100] 10.30 10.44 The company has had not much progress in improvement of its net profit margin in the current year. The net profit of the company maintains it levels at 10% just like last year. The current year is evident of increase in sales by 10% of the company, but due to increase in operating expenses the company has set off this increase in revenue. Gross Profit Margin This ratio is similar to gross profit ratio. The gross profit ratio calculates the profit margin taking into consideration income and expenses only from the operating activities of the company (Burke et. al, 2010). This ratio is calculated in order to find the efficiency of the company, as to how effectively the resources are used. Gross profit Margin 2015 2014 Gross Income 2,559 2,665 Sales Revenue 13,414 12,850 Gross Profit Margin [(Gross Profit /Sales Revenue)*100] 19.08 20.74 The company operates at an average level of 20% gross profit. The company has in the current year operated at a gross profit margin of 19% whereas the gross profit margin of last year was almost 21%. This decline in gross profit margin was witnessed due to increase in operating expenses of the company, this lead to lower gross profits as compare to revenue. Solvency Ratio Solvency Ratios are the ratios which help us calculate the companys ability to pay back its liabilities and meet its obligation. For the companys healthy performance it is very necessary for the company to have proper capital structure (Christensen, 2011). Debt Equity Ratio This ratio helps us calculate what proportion of the company is funded by monies of the outsiders and what is the own portion of capital of the shareholders. Higher the owned part of capital better it is for company (Christensen, 2011). But there are few companies which work better when they are funded with outsiders fund. Debt Equity Ratio 2015 2014 Total Debt 18,413 16,121 Total Equity 5,745 5,481 Debt Equity Ratio 3.21 2.94 We see that the debt equity ratio of the company has gone up from 2.94 in 2014 to 3.24 in 2015. Even though it is not appropriate for the companies to invest too much in debt, in the current scenario we see that, the company has increased its debt investment as compared to last year. This has provide the company with funds which has been efficiently used by the company and has generated extra ten percent revenue in the current year. Other Ratios These other ratios will help the investors to read the performance of the company and benefits they provide to its shareholders. These ratios provide information from the investors point of view. Price Earnings ratio The price earnings ratio helps the investor calculate up to what maximum times of the earnings of the company the investor is ready to pay for the share (Brigham Daves, 2012). Higher ratio indicated that the investor is ready to pay high amounts for the share of the company as per the earnings of the company; this is so because the company will be expected to grow. Price Earnings Ratio 2015 2014 Price 47.72 44 Earnings 2.68 2.60 Price Earnings Ratio 17.81 16.80 We see that the price of share of Rogers Communication has gone up to $ 47.72 from $ 43.69 in the last year. The company has obviously done some good work which has been reflected in the share price of the company. Moreover, the price earnings ratio of the company has increased to 17.81 from 18.80, which shows that investors are ready to pay more amount than they were willing to pay last year for the share of the company (Fields, 2011). Dividend per share The dividend per share shows how much of the earnings have been distributed by the company as dividends per share to its shareholders (Brigham Daves, 2012). Dividend per share 2015 2014 Dividend per share 1.92 1.83 The dividend paid by the company last year was $ 1.83 per share held by the shareholders. In the current year the company has paid $ 1.92 per share as dividends to its shareholders. Payment or non-payment of dividend by the company is a total discreet factor. If the company expects that the funds available can be put to more productive use then it may decide to pay low or no dividends and vice versa. Wealth maximisation should be the main motive of the investors of the company (Brealey et. al, 2011) Conclusion The company seems to have performed in a fair manner. The performance of the company from other point of view also seems to be fine; the overall performance of the company has provided the shareholders with positive results. The company should keep executing its operations in the same manner, except for it should find means to improve its operating expenditure. Improvement in this factor of the company will give it more positive results. Overall as an investor, investing in Rogers Communication seems to be a good investment, which in future is expected to generate high returns. References Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management, USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Burke, A., Van, S. A., Thurik, R 2010, Blue ocean vs. five forces, Harvard Business Review,vol. 88, no. 5, pp. 28-29. Choi, R.D. and Meek, G.K 2011, International accounting, Pearson. Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Fields, E 2011, The essentials of finance and accounting for nonfinancial managers, New York: American Management Association. Rogers Communication Inc 2015, Rogers Communication Inc Annual Report and accounts 2015, viewed 20 July 2016, https://netstorage-ion.rogers.com/downloads/IR/pdf/annual-reports/Rogers-2015-Annual-Report.pdf