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http://entertainment.howstuffworks.com/sitcom4.htm
Here is a good site on sitcoms and its development and future.
Personally, the state of sitcoms have become more bold and daring in their approach to subject matter e.g. sex and sexual preference, relationships, youth culture, etc. The writers are constantly thinking of more exciting and original punchlines and storylines in order to captivate an audience. We then see a more upfront and racy modern day sitcom.
Younger viewers, especially, are attracted to sitcoms like How I Met Your Mother, partly due to appearances of popular media figures such as Britney Spears. Therefore, the exposure of more adult themes are inevitable on the younger generation. Is it a good thing or a bad thing remains elusive. Some young minds can be mature enough to handle the issues raised whilst some can be ultimately influenced in a negative way. One thing for sure the sitcoms that were around 10 years ago were relatively tame in the issues broached. Primarily, the sitcoms then had definite target audience and the writing was on the whole more appropriate. Sitcoms like The Fresh Prince Of Bel-Air, Friends, Spin City, etc. are good examples.
Hope that was helpful.
Good luck with it.