The CFO & the Performance and Budget Review Assignment

The CFO & the Performance and Budget Review - Assignment Example If budget is over or underutilized then VP Marketing can give its justification and on the basis of whichperformance of entire marketing department can be evaluated. CFO has no role either in budget utilization of Marketing Department or achieving performance objectives of marketing except in analyzing ROI, Revenue & Profits. CFO approves finances against proposals or case presented by Marketing Department. So CFO also has good idea about the marketing campaigns launched by the company. CFO can only be involved in order to analyze actual financial impact of marketing budget and its performance (Miller, 200). Main objective of Marketing budget is to increase salesby attracting new customers and retaining existing ones through marketing activities. Increase in customer base will eventually lead to increase in revenue. President will call the CFO if marketing expenses and performance is not justifiable as per financial outlook. Marketing expenditure is considered as an investment for the Company. These expenditures have both short term goals (get new leads, retention of existing customers) and long term impacts such as relationship building, brand awareness etc. CFO role in this scenario would be to analyze facts such as why budgets are over or underutilized, what is actual ROI as per existing and new customers on the basis of yearly marketing expenditure, whether campaigns launched by the Marketing Department during the year generated any revenue or not, financial impact of the proposals presented by the Marketing Department VS their actual output, variance analysis of Marketing budget, and other financial factors which lead to the particular result. CFO in the meeting can also suggestto decrease or increase the Marketing budget after reviewing the performance, which marketing ventures feasibility will be effective and how company can improve the revenue

Police recruitment Essay Example | Topics and Well Written Essays - 1000 words

Police recruitment - Essay Example The enrollment and retention of police officers is a significant challenge for police agents. This problem is exacerbated by pending retirements, local budget crises, military calls, heavy competition by qualified applicants and the ever changing work preferences of the young people. All these issues are arising at a time when there are increased homeland security demands and high levels of crime in American cities. Many police agencies find difficulties in recruiting minority and female officers. Also, the economic downturn if late 2008 and early 2009 presented profound setbacks on the budgets of local agencies (Rand.org). The impact of the economic downturn was enough to impede the ability of local police departments to maintain a proper workforce. The agencies are unable to recruit more police officers into their ranks. Other agencies went further to lay off police officers and institute hiring freezes. Even in times of financial difficulty, it is important to carry out proper rec ruitment strategies. The law enforcement agencies success starts with its recruitment strategies. Hiring and retaining shortcomings that have plagued the law enforcement agencies all over the United States persist today. Many applicants who are mainly recruited for policing are being recruited by other industries. Small and rural police departments are finding it impossible to compete against their larger counterparts in the hiring efforts. With the changing demographics, law enforcement agencies must ensure that their department’s staff represents the communities they serve.

Harmony in Color Essay Example for Free

Harmony in Color Essay Colors seen together to produce a pleasing affective response are said to be in harmony (Burchett 28). Burchett spearheaded an analysis of color theory in order to clarify and define the mystery of color and what draws man to colorful paintings, like a butterfly to a multicolored flower.   The systems of color that need to be rediscovered are found through several color systems, formulas, and principles forwarded by expert scientists who have probed into man’s tendency to be touched by color and his appreciation for it. Harmony is crucial in every sphere in this case art and color interpretation. Color harmony is important to industry, art, fashion, natural science, animation, psychology etc. where man and animals project certain reactions toward color. Researchers have come with many propositions to find out what exactly appeals to the mind, making it receptive to colors that are in sync. Beauty lies in the eyes of the beholder. Color interpretation is often individualistic and also conforms according to culture. First of all the eyes construct color in light. The spectral balance explains this peculiarity. The lens refracts rays and focuses them on the retina which predicts and enhances the optic image. Electromagnetic waves help to relay different shades, hues, and patterns of color. It is the unfortunate lot of a few to be color blind. The determination of culture bears a heavy weight in the color harmony since each culture has a different set of values that govern beauty, synchronization, sentiment, and symbolism. â€Å"Different colors differ in the quality and intensity of their affective tone †¦ the differences become even more pronounced when people from different cultures are considered† (Shachtel 168). Therefore colors project various feelings often standing in association with an already familiar element of nature. The modern guide to shades is the color wheel which generates a kaleidoscope of color which gives the color range of color where the tints move from black, dark color, lighter color, to white; hence the segments of color provide primary, secondary, and tertiary levels of color. Nonetheless â€Å"the major shortcoming has been the failure to deal with the three basic perceptual dimensions to color: hue, brightness, and saturation† (Wright 232). These three subdivisions of color make chromatic harmony what it is. Like the refracted rays of light through a prism, looking at light and color unearths several dimensions. Color harmony is not isolated since it can only be appreciated as far as it evokes and transmits certain feelings (called the affective response). For example, warmth and passion are represented by red, coldness equates to blue-grey and bliss is chromatically evinced as a rosy pink etc. Other instances abound from which the artist can draw such as the earthy brown, the green vegetable, the sky-blue, the grey clouds, black night, yellow sun and the list continues. The darkness of the night or the dullness of an overcast sky transfer morbid, melancholy sentiments while the light of day conveys buoyancy, cheerfulness, and optimism. These affective connections define the chroma in which â€Å"color may be considered to be the most universal notion, permitting to assume the unity of both a man and an environment† (Serov). Consequently man’s relation with his environment is conditioned by color which provokes an emotive response from him when observing color or nature. According to Burchett, the eight attributes of color are order, configuration, area, association, similarity, attitude, and tone (Burchett 20). The order of color is crucial to the uniformity, synthesis, juxtaposition, and harmony of color. Also in the naming of colors, blue-green as opposed to green-blue makes a marked difference with respect to color codification. The Munsell Color Order system dictates that the hue, value, and chroma have to be diagrammed in tandem with specific shapes (e.g. circle, square) which ushers in a mathematical aspect of color. This rigidified structure places colors on an equal distance from one another, using primary colors such as yellow, purple, blue, red, and green. A colored tone signifies the depth of the color (which determines whether it is a lighter or darker variation of the same color). There are an infinite range of tone values. One expert on color, Henri Matisse says of tone: â€Å"The relationship of all the tones the result must be a living harmony of all the tones, a harmony not unlike that of a musical composition† (Chipp 134). The attitude of a color has to do with personality and what message the color gives or invokes, namely the character distinctions in a loud color versus a faded color. The Coloroid and the Munsell Color systems attempt at harmonizing color by chromatic spectrum, through a carefully structured, graduated color conversions. The Coloroid Color system, masterminded by Professor Antal Nemcsics, provides a structure whereby people can easily identify harmonious color, setting up a chromatic balance and the color ranks. In the Coloroid system, the most important features are the color hue, brightness, and saturation. One of the main principles of the Coloroid system which promotes melodious color is its â€Å"aesthetically uniform color-space† (Neuman). Here, the observer sees the progressive change from one color into another on the spectrum. â€Å"The fluctuations range from minute gradients fragile enough to be quenched by artificial illumination to abrupt, linear, and sometimes almost crystalline transitions both of hue, and up to a point of value† (Fried). The synchronized transitioning from one hue and another, one tone to another, is the main objective. Just as scales are represented in music in movement from one octave to the next, color must stick to this gradual succession. The Munsell color system seeks to strikes equilibrium among colors through a lightness-contrast mathematical equation. In this harmony formula, the variables are the Euclidean distances or the color intervals where â€Å"the degree of harmony is a cubic function of the color interval† (Chuang). Another element of color harmony is the hue effect. The color harmonies respond in accordance with the lightness/ brightness, saturation contrasts. As a result, we have a chromatic concord through these color and light values. The hue effect or the Abney effect essentially explains the color’s alteration under white light. The harmonic formula to the hue effect is as follows: H’=-0.23 – 0.35 sin (h s (ab) + 0.83) – 0.18sin (2h s(ab + 1.55) Chromatic Difference is a product of the equal-chroma and equal-hue effects principles. Through this equation, the color harmony score is calculated by computing the differences between hue and chroma where the smaller the difference between the two reveals the level of chromatic harmony.The Chromatic Difference Equation is as follows: H  Ã‚  Ã‚   =1.3 0.07 C 0.0005(C) Meta†harmony value is acquired by the defined hue effect function at the meta-harmony value. The Meta-harmony equation is as follows: ΔM = (ΔLM 2 + ΔTM2)1/2 Through this equation, one finds ΔM the meta†harmony value is defined by the Euclidean distance on the transformed hue planes. The final harmony value is defined by an H(Δ) function at the ΔM meta†harmony value. Results have been proven by experimental  observations, too. In conclusion, the harmony of color is a concept which embraces the hue, saturation, and brightness of color. In addition, the unity of color is promoted by the smooth transition to the next just like the scales in a musical manuscript. The coloroid and the munsell systems help incorporate harmonious chromatic values into the kaleidoscopic spectrum of color. All of these characteristics contribute in making the life experience more enjoyable where the senses are very much attuned to engage with the world. The colorful, colored world lies open for scrutiny where we as humans of every hue are touched not only through vision, but also through the very innate color coded system wiring which connects color to feelings and heart.

Dangers of Drinking and Driving for Teens

Dangers of Drinking and Driving for Teens America is a wonderful place where anyone can travel to have a nice vacation, but they can not do that safely if someone is drinking and driving. Drinking and driving can prevent many accidents while causing someone their life. Driving is an everyday routine for many people in the United States but driving while being intoxicated is becoming a fatal routine. Teenagers are typically inexperienced drivers when they get their first drivers license. Adults are more experienced drivers while being intoxicated but teenagers are more accurate of crashing while being intoxicated. The article Crash types; Markers of Increased. identifies, alcohol-related crash types for which teen drivers were at a greater risk compared with adults. This proves to teens that drinking and driving is a dangerous situation because it can cause serious injury or death. Decreasing the problem of drinking and driving for teenagers would decrease the death of lives. Most car accidents happen because of drunk drivers. If teens drink any type of alcohol it extends the risk of them putting their own selves in danger. According to the article Teens Drinking and Driving Less, Teens were responsible for approximately two point four million episodes of drinking and driving in a month in 2011. This proves that teens take an action of being irresponsible when it comes to drinking and driving. According to the authors (Beck, Shattuck, and Raleigh), The need to increase parents capacity to impose and enforce driving restrictions on provisionally licensed teen drivers is indicated. To prevent any type of car fatal crashes due with teens is that parents need to be involved and make rules when their child is driving on the road. Teenagers are not always mature enough to make their own decisions thats why parents need to be involved with their childs driving style. Parents who look out for their child are good parents because they need to get involved with their driving skills. Parents have the right to know where their child is at all times and the teenager needs to know what their parents expects from them. According to the article (Relation of Parent- Teen) it states, To determine the relations among parent-teen discordance for restrictions on driving conditions, driving rules, and consequences for rule violations at licensure and subsequent risky teen driving. This is the reason why teenagers should take a big responsibility while driving especially when they have a passenger in the seat. Parents who influence their child about having a safe strategy to drive will reduce teen car crash rates. Drinking and driving is not the right decision to make the consequences that come with it is not worth it. Killing innocent lives and injuring them as well will put others in a situation that they dont want to be in. People are allowed to drink but its always safer to have a designated driver to drive them home. To prevent drinking and driving everyone needs to let the world know the outcome behind it and how its a bad decisions. Teenagers can be very stubborn about this subject but its for their own good to get educated about it. It an issue for teenagers to drinking and drive because their reaction on the road at the moment is lowered and a greater risk of them getting into an accident. Knowing on how to save peoples lives and also not endangering them would bring a good awareness towards others. They dont really understand the hazards of drinking and driving as they consider themselves being untouchable to the society. Most minors may not think they are the only ones that get affected by being intoxicated while driving but the person who gave it to them or sold it gets in trouble as well. Each single harm or death caused by drinking and driving can be completely avoidable. The possibility of a teen driver being involved in a fatal crash rises significantly with a BAC (Blood Alcohol Content) of zero point five percent and even more rapidly after zero point eight percent. People need to be aware of what alcohol can cause and do to others. Its not only teenagers who have a problem with drinking and driving but alcohol affects a persons thought of train which likely makes them to make bad decisions, such as seating behind a wheel. There are several crowds out there to prevent this problem of drinking and driving. The two crowds are called M.A.D.D. (Mothers Against Drunk Driving) and S.A.D.D.s (Students Against Destructive Decisions). According to the authors (Loewit-Phillips, Patricia Melody) they state So effective has this organization been, that it is estimated that 94% of all Americans recognize MADDs name and are familiar with its purpose of changing national attitudes concerning driving while impaired or intoxicated This proves that the program influenced many people lives about drinking and driving. Most mothers care for their childs safety as the regards of driving sober or not. Taking this information from experienced drivers will impact anyones live if they accept it? In addition to that drinking and driving should not be allowed and everyone should be responsible and take careful actions upon themselves. Especially when you can put your own life in danger as well as others. Therefore, if someone drinks have a designated driver to prevent them to cause in accident. The main consequence that can go on someones record can be by drinking and driving is driving under the Influence (DUI). So everyone should be well educated enough to prevent not to have any type of alcohol related charges on them. In conclusion, drinking and driving is still a problem amongst teenagers which needs to be dealt with it now and in the future. Work Cited Beck, KH, T Shattuck, and R Raleigh. Parental Predictors Of Teen Driving Risk. American Journal Of Health Behavior 25.1 (2001): 10-20. CINAHL Complete. Web. 9 Feb. 2017. Beck, KH, JL Hartos, and BG Simons-Morton. Relation Of Parent-Teen Agreement On Restrictions To Teen Risky Driving Over 9 Months. American Journal Of Health Behavior 30.5 (2006): 533-543. CINAHL Complete. Web. 9 Feb. 2017. Bingham, CR, et al. Crash Types: Markers Of Increased Risk Of Alcohol-Involved Crashes Among Teen Drivers. Journal Of Studies On Alcohol Drugs 70.4 (2009): 528-535. CINAHL Complete. Web. 9 Feb. 2017. Teens Drinking And Driving Less. American Nurse 44.6 (2012): 7. Academic Search Complete. Web. 9 Feb. 2017. Loewit-Phillips, Patricia Melody, and Abbie Goldbas. Mothers Against Drunk Driving (MADD): History And Impact. International Journal Of Childbirth Education 28.4 (2013): 62-67. CINAHL Complete. Web. 20 Feb. 2017.

Media Campaigns in the SUV Debate :: Essays Papers

Media Campaigns in the SUV Debate The American consuming public has a long history of imposing patriotic consumption decisions upon the marketplace. They may be small things, like choosing to consume â€Å"freedom† fries over french fries or looking for the â€Å"Made in USA† label on products, or they may be forceful actions, like revolutionary era boycotts of British tea or holding foreign food and drug products to American standards. Recent anti-SUV campaigns have grown out of this legacy of consumption protest. The Detroit Project is at the forefront of promoting anti-SUV sentiment to a mass audience. The Detroit Project is an effort of the AFEC (Americans for Fuel Efficient Cars), which is self-described: â€Å"AFEC is a nonprofit group dedicated to decreasing America’s reliance on foreign oil.† The mission of the Detroit Project is: â€Å"to mount a citizens’ ad campaign aimed at getting people to stop driving SUVs and other gas-guzzling vehicles – and jolting our leaders into taking action.† To meet these goals the Detroit Project has produced and aired two tv spots that suggest that operating an SUV provides funds to terrorist groups. The ads are patterned after ads put out by the Bush administration that imply that funding illegal drug-dealing provides money that ends up in the hands of terrorists. The script of the first Detroit Project ad reads: "I helped hijack an airplane. I helped blow up a nightclub. So what if it gets 11 miles to the gallon. I gave money to a terrorist training camp in a foreign country. It makes me feel safe. I helped our enemies develop weapons of mass destruction. What if I need to go off-road? Everyone has one. I helped teach kids around the world to hate America. I like to sit up high. I sent our soldiers off to war. Everyone has one. My life, my SUV. I don't even know how many miles it gets to the gallon." WHAT IS YOUR SUV DOING TO OUR NATIONAL SECURITY? DETROIT, AMERICA NEEDS HYBRID CARS NOW. The script of the second ad reads: "This is George. This is the gas that George bought for his SUV. This is the oil company executive that sold the gas that George bought for his SUV. These are the countries where the executive bought the oil, that made the gas that George bought for his SUV. Media Campaigns in the SUV Debate :: Essays Papers Media Campaigns in the SUV Debate The American consuming public has a long history of imposing patriotic consumption decisions upon the marketplace. They may be small things, like choosing to consume â€Å"freedom† fries over french fries or looking for the â€Å"Made in USA† label on products, or they may be forceful actions, like revolutionary era boycotts of British tea or holding foreign food and drug products to American standards. Recent anti-SUV campaigns have grown out of this legacy of consumption protest. The Detroit Project is at the forefront of promoting anti-SUV sentiment to a mass audience. The Detroit Project is an effort of the AFEC (Americans for Fuel Efficient Cars), which is self-described: â€Å"AFEC is a nonprofit group dedicated to decreasing America’s reliance on foreign oil.† The mission of the Detroit Project is: â€Å"to mount a citizens’ ad campaign aimed at getting people to stop driving SUVs and other gas-guzzling vehicles – and jolting our leaders into taking action.† To meet these goals the Detroit Project has produced and aired two tv spots that suggest that operating an SUV provides funds to terrorist groups. The ads are patterned after ads put out by the Bush administration that imply that funding illegal drug-dealing provides money that ends up in the hands of terrorists. The script of the first Detroit Project ad reads: "I helped hijack an airplane. I helped blow up a nightclub. So what if it gets 11 miles to the gallon. I gave money to a terrorist training camp in a foreign country. It makes me feel safe. I helped our enemies develop weapons of mass destruction. What if I need to go off-road? Everyone has one. I helped teach kids around the world to hate America. I like to sit up high. I sent our soldiers off to war. Everyone has one. My life, my SUV. I don't even know how many miles it gets to the gallon." WHAT IS YOUR SUV DOING TO OUR NATIONAL SECURITY? DETROIT, AMERICA NEEDS HYBRID CARS NOW. The script of the second ad reads: "This is George. This is the gas that George bought for his SUV. This is the oil company executive that sold the gas that George bought for his SUV. These are the countries where the executive bought the oil, that made the gas that George bought for his SUV.

Skin Grafting :: essays research papers fc

Skin Grafting Skin grafting, or, the transplanting of skin and other underlying tissues types to another location has been used for almost three thousand years. It originally began with the Hindu Tilemaker Caste System where skin grafting was used to reconstruct noses that had been amputated as punishment. Over time, it evolved, and in this contemporary age we possess two major means by which to transplant skin: split-thickness skin grafting and full-thickness skin grafting. In split-thickness skin grafts, the skin graft includes only the epidermis and a portion of the dermis. The thickness of the slice can be broken down further into a thin layer (.008-.012 mm), a medium layer (.012-.018 mm), and a thick layer (.018-.030 mm). This type of skin grafting is used primarily when cosmesis, or, the concern for the appearance of the patient, is not a key concern, or when the defect is too large for the use of a full-thickness skin graft. Split-thickness skin grafts are employed in various situations including: chronic non healing cutaneous ulcers, temporary coverage to allow for the observation of a possible tumor reoccurrence, surgical correction of depigmenting disorders, and coverage of burn areas to accelerate wound healing and reduce the loss of fluids. The procedure for harvesting and transplanting split-thickness grafts begins with the measurement of the skin defect. A purse-string placed around the defect reduces its size and thus also the size of the graft that must be harvested from the donor. Effective donor sites include thighs, buttocks, and upper arms. Then the donor site is lubricated with sodium chloride and a sterile tongue depressor is placed across the donor site to create a flat surface. The surgeon then applies the dermatome to the donor site and slices off the necessary layer of skin. The newly harvested skin is placed in a sodium chloride solution and is prepared to be meshed. Meshing is advantageous when one wants to increase the ratio of the skin graft. By placing it in the mesher, the graft becomes flatter and obtains a diamond plate appearance. Keep in mind that while it is acceptable to trim the graft to fit the recipient site, it is better to have some overlapping between the donor tissue and the recipient bed. The slight-thickness skin graft is secured by staples and a bolster may be applied to encourage graft apposition to the recipient bed, to decrease shearing forces, and to maintain a moist environment f or the graft.

Marriage amendment in the USA

Marriage has come a long way since it was first adopted in America. Marriage was first used for property protection, financial and political gain. Now however, people are more about being in love and devoted to a significant other. In past American history, with our laws; it had been illegal for a same sex marriage. Gay marriages should be legalized in the United States, because everyone deserves happiness.There have been many attempts for people to get a marriage license, but have been denied because they were gay. Loving v. Virginia was case when the Supreme Court's decision was declared as â€Å"The freedom to marry as long been recognized as one of the vital personal rights essential to the orderly pursuit of happiness by free men.† Gays looked as this as a promise to be able to enjoy their personal rights (Lahey 16). The Loving decision gave hope to the gay community in guarantees to equality.Two early attempt cases that really started off the same-sex marriage were the t rials of Baker v. Nelson and Singer v. Hara (Cabaj 131). The argument in the Baker case was based on constitutional guarantees of due process and Singer was based on equal process. Due process was the state's denial of a marriage license by diminishing the freedom of a person to marry whom they want with the limits of basic material requirements (Cabaj 132).When the Baker case was taken to the Superior Court it was expected that the judge would dismiss the case, but the argument was made that by the definition of marriage was that it was a heterosexual union (Moats 116). Both cases used equal process because people were being denied marriage, when under the Fourteenth Amendment equal protection was stated. In the end of both cases neither were accessed marriage license. Hawaii Supreme Court stated that the denial of same-sex marriage would be presumed constitutional unless that state could prove that it could lead to state interest and order.What is the real harm in same-sex marriag e? Everyone should have the chance to marry anyone they are in love with, and want a future to share. Homosexuals are out for the same thing heterosexuals are looking for in a marriage; personal intimacy, close relationships and social acceptance Vermont had allowed civil unions (which was just like a marriage license), and people from all over the United States filled for the application.The civil unions were made in 2000, but by 2003, 3,579 civil unions were accounted for, and only 625 came from Vermont. The civil unions have become a legal issue in the other states, because couples wanted to separate, but Vermont only allowed their residents to dissolve the civil union. Judges in other states did not approve of the dismissal of the civil unions, since they were not in favor of the idea in the beginning (Moats 245). Some gays did not like the idea of civil unions, because they wanted a marriage like any other person was granted.They saw the civil unions as a way to make the gays n ot protest as mush as they did, and keep quiet. Many of the people that did pass the civil union act were threaten by the people who opposed the idea. In Vermont there has been no proven evidence that society or the values of the people have been harmed (Moats 264). People do not pick their sexual orientation, and they are born the way everyone else is with the same rights and privileges any other American receives.Gays are discriminated all of the time, and nothing is being done about it. African Americans were first brought to the United States as slaves, but they have come a long way since then. They have the same rights as any white person living in the country. Homosexuals come in all types of color and should not be treated as a second class citizen. Legalizing marriage would only make marriage better off because then people are not forced to marry someone they have little attraction for, and sometimes bring innocent children into a stressful position.Having gay marriages woul d decrease the divorce rate, because then people would be happier with themselves and who they choose to love. How is it far to them they are not attracted to the opposite sex, and are treated different for that? Who says it is wrong for someone to love another person of the same sex? You can not fight who you are in love with, it is a feeling everyone should be able to find in another person. Isn't happiness a key ingredient for a healthy marriage?There are many obvious benefits to a homosexual in a same-sex marriage. One benefit is gays would receive full legal equality (Rauch 55). They would receive the same rights as a man and woman marrying. Homosexuals would have the ability to put in law the love and compassion they share for each other. Gay people want to be able to spend the rest of their live wit that one special person and the legalization of gay marriages would allow for that to happen.They want the simple things in life such as living together, caring for another when t hey are sick and eating dinner every night with that other person. A new level of social acceptance to the gay community is a benefit to the marriage. The couple from a gay marriage benefit like any straight couple: having someone there for you when you need them. No one wants to go through life lonely. When a homosexual asks for marriage they are looking for a different and better kind of life, but really a better kind of love.Gay couples are not in a relationship for just sex, but more for love and affection. Many heterosexuals think that a homosexual's relationship is based on sex. A benefit to heterosexual society of gay marriage is the fact that the commitment of a marriage means the couples are discouraged from having sex with multiple partners. This has the advantage of slowing the spread of sexually transmitted diseases (Rauch 72). Heterosexuals benefit from gay marriages because gay couples can not have babies of their own they will adopt, or have custody of a child from a previous marriage (Rauch 74). Legalizing same-sex marriage will only strengthen the meaning of marriage, and banning same-sex marriage will weaken marriage. Marriage is for everyone and each one is unique.The Constitution states that everyone is born with equal rights. So why can't homosexuals share the same rights as heterosexuals in the experience of marriage? People of any sexual orientation should be able to choose who they want to be with. The Government may not approve of same-sex marriage but they should no deny it. Gays are also American citizens with all the same rights. The Fourteenth Amendment states that the law can not deny any persons of equal protection (Sullivan 107).Again, why are the courts denying marriage between same-sex couples? The government does not allow gay couples to file their taxes as a joint, and must file as single taxpayers (Burda 47). Same-sex couples do not benefit from the federal guarantee of payments to a surviving spouse, former spouse, unmarri ed children, or children that are disabled before age two (Burda 98). They also do not receive joined benefits under Medicare. Government benefits are not able to gay couples, but able to heterosexual couples.There are many arguments against same- sex marriages. Some people believe that marriage should be shared between just a man and women. Others believe that a gay couple can not raise a child normally. Gays are very capable of raising a child just like anyone else. Child molesters are allowed to marry, and bring children into the world, so why can't a gay couple raise a child when the only thing they will do for the child is show love and commitment.People say that gay relationships are immoral, but to who? The Bible says it is immoral. The freedom we have we can choose what religion we want, and in some religions same-sex relations are celebrated, and not sinned. Another reason why people say same-sex marriage should not be legal is because they can not produce offspring, and co ntinue a generation, but gays do not need to worry about that because there are many babies in the world looking for a good home to go to.Now, in reality the real reasons for why same-sex marriages are not legal: uncomfortable, offends religion, unnatural, betray, repulsive, and recruitment. Some people are just uncomfortable with same-sex couples, usually called a homophobic. Gays are normal people and should be treated like that. America has religious freedom and everyone has their own views on different situations and not all religions are at a disagreement with gay couples.Some people think that it is unnatural for the gay couples to act the way they do. Men believe that when gay men act feminine it betrays their masculine traits they should have. Straight people think it is repulsive to see affection of gay couples, but gay couples also think it is repulsive to see straight couples's affection. For some reason some people think that gay people go out and look for straight peopl e to make them gay. Someone can not make another person gay; sexual orientation is inborn and can not be changed. Having a fear of being ‘recruited' is just silly to even think about. Homosexuals should be treated better and not stereotype as second-class citizens.Many homosexuals decide to have a family together, and many adopt since they can not produce with each other. There are many children that are put up for adoption and/or put in foster homes, and now there is a shortage of places to put these children. Now, a lot of gay couples adopt these children to give them a healthy and happy life. There have been proven test showing that same-sex couples turn out to be great parents. Giving a child a loving and nurturing home is how a child should be treated, and gay couples have the ability to treat the child like any other parent would (Drucker 42).There is no evidence that children living in a gay home are less intelligent, suffer problems, less popular, or having a low self- esteem. The children of the homosexual families grow up happy, healthy and well adjusted as if they would in a heterosexual family. If a same-sex adoptive couple separated there are three scenarios that can bee looked at; when both parents are legal parents, when one partner is the legal parent but the law grants some rights to the nonlegal parent, and when the law denies nonlegal parents all rights.When both parents have legal custody over the child they are treated as if they were married because then they handle custody and visitation rights and need to work out through the parents. In the other cases the court says how the child will live with the parents. Many gay parents feel that their children and their parenting will be harder than it really is because of their sexual orientation. Many of the parents are feared about what their neighbors will think of their actions about having a different lifestyle than the social norm. Same-sex parents need to raise their child with gende r awareness to live a open minded lifestyle (Brill 107).A number of leading health and child welfare organizations, however, have found that same-sex couples should be able to adopt and raise children. They include the Child Welfare League of America, North American Council on Adoptable Children, American Academy of Pediatrics, American Psychiatric Association, American Psychological Association, and the National Association of Social Workers (Drucker 117).A child being raised by same-sex parents does not cause the child to be homosexual. The parents are aware that there will be many expressions of sexuality, but they are usually more concerned with the personality and personal goodness of a potential mate that they are with their partner's gender (Drucker 198). Girls that are tomboys and boys that play with dolls don't necessarily grow up to be gay or a lesbian. For the most part homosexuality is more of an issue for out of the family then the members of the family.Gays and Lesbian s have the same equal rights as anyone else in America. We have been born in the United States and instantly granted natural rights. Gay or straight everyone should have the same opportunities and not be denied something they dream for. Allowing same-sex marriage will decrease heterosexual divorces and increase the love people feel for each other because they can be with someone they truly want to be with.The United States holds its head up high when it comes to our constitution and what it stands for, but in reality not everyone is treated equal. It is not right for people to be denied something that they are and not have the same rights as any other person because they did not live like the social norms. America varies in everything from race, religion, and sexual orientation, and everyone needs to be treated as if they were not second class citizens. The pursuit of happiness is in our constitution and for gays and lesbians they should be granted their happiness also, for they are also citizens of this country and need to be treated like they are.ReferencesBrill, Stephanie. â€Å"The Queer Parent's Primer† USA: New Harbinger Publications, Inc. 2001.Burda, Joan M. â€Å"Estate Planning for Same-Sex Couples.† USA: ABA General Practice, Solo & Small Firm Section. 2004.Burns, Kate. â€Å"Gay and Lesbian Families† New York: Greenhavens Press. 2005.Cabaj, Robert P. â€Å"On the Road to Same-Sex Marriages.† USA: Library of Congress Cataloging-in-Publication Data. 1997.Drucker, Jane. â€Å"Families of Value† New York: Plenum Press. 1998.Lahey, Kathleen. â€Å"Same Sex Marriage† Canada: Insomniac Press. 2004Moats, David. â€Å"Civil Wars, a Battle for Gay Marriage.† New York: Harcourt, Inc. 2004.Rauch, Jonathan. â€Å"Gay Marriage† New York: Times Books Henry Holt and Company: 2004.Sullivan, Andrew. â€Å"Same-Sex Marriage: Pro and Con† USA: Library of CongressCataloging-in-Publication Data: 1997.