Violation Of State Accountancy Act Essays - , Term Papers

Violation Of State Accountancy Act RIVERSIDE CPA PAYS $25,000 PENALTY FOR VIOLATING STATE ACCOUNTANCY ACT Hartford - Secretary of the State Susan Bysiewicz's office announced today that the Connecticut State Board of Accountancy has accepted a settlement agreement with Michael Smeriglio, a certified public accountant (CPA) from Riverside, Connecticut, practicing in Greenwich, which requires Smeriglio to pay a $25,000 civil penalty for allegedly violating the State Accountancy Act. Smeriglio is reported to have received commissions from the sale of financial products. The penalty represents the net income he received from the illegal profits of that activity. Connecticut law bars CPA's from accepting commissions or referral fees, even when done through a business separate from their CPA firm, according to Michael Kozik, attorney for the Connecticut State Board of Accountancy. The Board's case against Smeriglio was initiated when another Connecticut CPA sent the Board a copy of newsletter apparently published by Trusted Securities Advisors, Corp. Smeriglio was quoted in the newsletter as saying, In addition to generating commission revenues that used to go to brokers, I also make my clients feel much more comfortable with me as their personal financial advisor. It's a win win scenario for all of us. According to Kozik, Smeriglio fully cooperated with the Board's investigation. None of Mr. Smeriglio's clients complained to the Board, and he may have even thought that he was acting lawfully by setting up a separate business through which to receive the commissions. He was wrong. He made illegal profits for about two and a half years. This settlement deprives him of all of those profits, Kozik added. The settlement also provides that Smeriglio will immediately stop accepting commissions for referring the products or services of others and will waive his right to receive future commissions on products already sold. The settlement specifically provides that by agreeing to settle the case, Smeriglio is not admitting he did anything wrong. He retains his Connecticut CPA license. Kozik also noted that, although there is a great deal of discussion in the profession and the business community about changing the law prohibiting CPA's from receiving commissions, in late October the Board voted down a proposal to seek such a change from the legislature. The traditional view in the accounting profession is that accepting commissions would imperil a CPA's objectivity and independence. The State Board of Accountancy, which was established in 1907 to regulate the practice of public accountancy in Connecticut, has been part of the Office of the Secretary of the State since 1986. Technology

Top 10 Questions NOT to Ask Yourself in a Job Search

Top 10 Questions NOT to Ask Yourself in a Job Search You Might Not Like the Answers I’m about to say something radical: If you are searching for a new job, the #1 most dangerous thing you can do is ask yourself questions about your job search. â€Å"What do you mean?† you may ask. â€Å"Are you crazy? All the job search guides tell me to answer questions like what my goals are and what my ideal job is. If I don’t ask myself questions, how will I get answers?† The problem with asking yourself questions is that it is really difficult to have a conversation with yourself. Asking yourself job search questions will get you only the answers that you can generate yourself. Those answers are necessarily limited. Your conversation might sound something like this: What do I want to do next?   Oh, I dont really want to think about that. Im confused. The economy sucks.   Maybe Ill never get a job again. I think I have to do the laundry. Wait, what was that question? Thankfully, theres an alternative to this mind chatter: Have someone ELSE – someone you trust – ask you the important job search questions. You might be surprised at the clarity you achieve when you bounce ideas off another human being. That person might be a job search coach or a relative or a friend. It MUST be someone who listens extremely well and asks good questions. 10 Job Search Questions Here are the top 10 questions to have someone ELSE ask you. Give this list to someone you trust and have him or her read it to you, one question at a time: What do you love about your current position (or last position)? What don’t you like about your current position (or last position)? What would be your ideal work schedule? Do you work best with people or alone? With a lot of supervision or little supervision? What size organization and corporate culture are the best matches for you? How much money do you want/need to make? Is there a job at your current company that you would want to do? And/or is there a way your current job could become your dream job? What’s your dream job? Who in your life can you talk to about what it’s like to do X job? What will you do to find out more about the day to day realities of X job? It doesn’t hurt to begin by answering these questions on your own. You might have some success in generating useful answers. But whatever you do, don’t stop there. I guarantee you that some new thought or clarity will come from having a conversation about these questions with someone other than yourself. If you have a conversation and have success, please report the results in the comments. I’d love to hear about your experiences! Category:Job SearchBy Brenda BernsteinApril 25, 2009 6 Comments Diane Kern says: September 6, 2010 at 10:59 pm What a great article with important and thought provoking questions. I imagine most people never consider half of them, especially #7. Log in to Reply Rosanne Dingli says: September 7, 2010 at 12:07 am It is possible to apply this strategy to other things apart from job seeking! A similar list of questions can be devised when deciding about pursuing a relationship with someone, starting to write a book, devising strategies when raising teenagers There are many varieties of situations where a list of questions like this, asked by another person, could weed out a number of hidden answers. Or answers you have the potential to make, but need to work on. Well done, Brenda! Log in to Reply The Essay Expert says: September 7, 2010 at 9:26 am Thank you Diane and Rosanne! Rosanne, you are exactly right. Conversations with ourselves are rarely as productive or creative as the ones we have with other good listeners, no matter what the topic! Log in to Reply Paul Novak says: September 7, 2010 at 9:54 am Good article. What youve done is set up a way to provide a critical assessment without the pitfalls of personal bias and preconcieved beliefs. Its helpful because so many of us are unaware of just how often we torpedo our own efforts with credulous beliefs and incorrect assumptions. Its why science has been built upon a core set of reasoning principles designed to eliminate bias and unfounded beliefs. Im much more critical than average by personal choice. Critical thinking skills are easily learned, the hard part is accepting what you learn when you use them. Workarounds to critical thinking like this are valuable because they allow a way to get a more comprehensive and objective assessment done without having to educate about the entire process of critical thinking. Log in to Reply Chris Paulsen says: September 7, 2010 at 11:44 am Brenda, This is a great list for anyone in the job market to consider. Answering these 10 questions should clarify the objectives of the job seeker. Thanks for sharing! Best, Chris Paulsen Log in to Reply Laine D says: September 8, 2010 at 5:41 pm Brenda, What a great way to reassess your needs and objectives the whole process of job hunting (whether you are in a job or not) gets too clouded with emotion and other issues. Your list of well thought out questions provides a great brainstorming and analysis tool whether for use by a third party (or if you have to by yourself) and is a wonderful idea. Wish Id had that when I was looking. Laine D. https://www.ThoughtsFromABroad.net Log in to Reply

Développer - to Develop - French Verb Conjugations

Dà ©velopper - to Develop - French Verb Conjugations The  French verb  dà ©velopper  means to develop. Find conjugations for dà ©velopper  in the tables below. Conjugations of  Dà ©velopper Present Future Imperfect Present participle je dveloppe dvelopperai dveloppais dveloppant tu dveloppes dvelopperas dveloppais il dveloppe dveloppera dveloppait nous dveloppons dvelopperons dveloppions vous dveloppez dvelopperez dveloppiez ils dveloppent dvelopperont dveloppaient Pass compos Auxiliary verb avoir Past participle dvelopp Subjunctive Conditional Pass simple Imperfect subjunctive je dveloppe dvelopperais dveloppai dveloppasse tu dveloppes dvelopperais dveloppas dveloppasses il dveloppe dvelopperait dveloppa dveloppt nous dveloppions dvelopperions dveloppmes dveloppassions vous dveloppiez dvelopperiez dvelopptes dveloppassiez ils dveloppent dvelopperaient dvelopprent dveloppassent Imperative tu dveloppe nous dveloppons vous dveloppez Verb conjugation patternDà ©velopper  is a  regular -ER verb

Usefulness of the annual report for investment decision making Essay

Usefulness of the annual report for investment decision making purposes - Essay Example Certain investors have gained knowledge in accountancy and they use the figures provided in annual reports before coming up with an investment decision. Others use information that is related to organization’s financial conditions and does not contain figures but only facts to make investment decisions. Annual reports and their structures have changed over time to facilitate both kinds of investors. Now annual reports contain information about profit and loss, cash flows and overview of the finances of organizations. The length of these reports has increased as the required number of details has grown. Annual reports contain statements provided by management (Bartlett 1997). All these kinds of information were not previously a part of annual reports. Investment decisions are not only based on analysis provided by management and directors of an organization; the profit and loss information provided through annual reports is superior while making investment decisions. These statements are highly important for those who are literate in accountancy. Individuals having literacy in accountancy are investment analysts who provide information to investors on how well a company has performed and how well it will perform in future, and through this analysis, investors make their investment de cisions. ... is characteristic of annual reports increased the uncertainty amongst investment decision makers because they had no idea how organizations would perform in future and what initiatives the organization would take to make the company operate successfully in future years. Due to lack of information about future activities, investment decision makers used to be dependant on old data and their confidence in their investment decision used to lack confidence in success. This led to the introduction of management’s statements within annual reports. In these statements management provides insights into what future steps the management is going to take to make the company successful in future. This information helped investors and investment decision makers make investments on the basis of future operations, and these investment decisions lacked uncertainty. For example, during 1996, a study conducted by Abrahamson and Amir (1996) proved that annual reports containing the presidentâ₠¬â„¢s letter are a useful insight for the investor trying to predict future performance of the organization. Similarly, a study conducted by Bryan (1997) states that the management of a company is required to disclose information about future operations through annual accounting reports of their organization, and these disclosures help investors in assessing whether the firm will make profit in future and align investment decisions accordingly. Information that profit and loss statements provide is quite limited, for example: Rogers and Grant (1997) argue that financial statements are limited to providing information regarding only one quarter of a company’s operational period. On the contrary, information provided by management gives insight into a longer period of time including past performance

The Trojan War Linked to Mythology Research Paper

The Trojan War Linked to Mythology - Research Paper Example This work compliments the rest of the work collected from the epic cycle, a reference of various ancient literature. The Trojan War is largely reflected in several of these stories. This paper pertinently discusses the Trojan War and its relation to myths. Analysis The central event, which is also mythological, is the cause of the Great Trojan War. Many accounts points on the existence of a conflict amongst the Greek goddesses. The conflict was based on partnerships and prophesies of the time. However, this was so staid to arouse a war that lasted about ten years. Most accounts place the conflict at the failure of Eris to attend the wedding of Peleus and Thetis, after being invited. However, the conflict seems to have sourced further. The unique thing about the marriage was the attributes of the involved parties. Thetis was a goddess while Peleus was a mortal. This did not augur well with the rest of the Gods, hence the existence of a resistance in preferences. It had been recorded t hat two of the most powerful gods were interested in the beautiful goddess and at some point had forced her to lay with them. The two, Zeus, and Poseidon had degenerated into bitter rivals as they sought Thetis’ hand in marriage. Amongst the driving factor behind this quest was a prophecy by Themis, (also referred to as Prometheus), over the child bored by a union with Thetis. He had stated that any son born from the union will exceed the greatness of his father. This statement was translated along various perceptions, in Zeus’ case implying that the son might eventuate into ruling Olympus. This possibility discouraged the quests of the two gods, and Zeus opted to marry the goddess to a mortal (Thomas, 56). This decision called for further scrutiny of the appropriate candidates that could suit the hand of a goddess. The opportunity was accorded to Peleus, who was described as the most worthy of the other mortals. The wedding was grandiose, with all gods and goddesses i n attendance, all except Eris. She (Eris) was associated with discord, hence was commonly referred to as Eris, the goddess of discord. She seemed not to assent to the wedding. Out of this fury, she threw a golden apple in the midst of the guests that had attended the occasion. The apple had on its inscription the phrase ‘for the fairest’. This brought rift in the whole event, putting in mind that the rest of the goddesses were in attendance, as well. The battle for the apple was left to the three fairest goddesses, Aphrodite, Athena and Hera. The decision at hand was so intense to be decided on the spot, or by either of the three. Therefore, the three chose an arbitrator to assist in the development of the final decision. The appropriate individual for the task was thought to be Zeus, putting in mind that he was the organizer of the risky wedding. Upon this consideration, the three goddesses sought his intervention in the making of the critical decision (Thomas, 67). Ho wever, Zeus was rather too wise to accept such an overwhelming and sensitive task; instead he relegated the task to Paris, who was officially referred to, as the prince of Trojan. This he directed Hermes to conduct, and the case was sent to Paris to arbitrate. The young prince was rather overwhelmed by the zealous goddesses, who proceeded to offer him a couple of gifts which he was to receive upon making favourable judgements. Athena proposed to make him a reputable Hero or eminent General that commanded honour across all generations. Hera based her bribes on

Fixed and Discretionary Trusts Test

Fixed and Discretionary Trusts Test Consider whether the different tests for certainty of objects applicable to fixed trusts and discretionary trusts are appropriate. The tests for certainty of objects differ depending on whether there is a fixed trust or a discretionary trust. This essay will consider whether the different tests applicable to fixed trusts and discretionary trusts are appropriate. Initially, the complete list test applied to both types of trusts. According to this test, the trust is void unless it is possible, at the time it is created, to draw up a complete list of the class. In a fixed trust, the beneficiaries and their shares are identified in the trust instrument. The trustees have a duty to distribute the trust property according to the precise allocation made by the settlor. It is therefore necessary, for the trustees to draw up a list of all the members of the class, before division of the trust property occurs. If they are unable to establish every member of the class, the trust will be void. It can be argued that the complete list test applicable to fixed trusts is appropriate and the courts are justified in taking a strict and demanding approach. The strictness and necessity of the test best ensures compliance with the settlors intention. One may argue that the â€Å"is or is not† test should apply to fixed trusts. However, this test would not be required in fixed trusts where the beneficiaries have already been identified in the trust instrument. Hence, there is no need for the trustees to exercise their discretion in determining whether or not someone is a member of the class. Furthermore, the number of beneficiaries is more likely to be limited with fixed trusts, compared with discretionary trusts. The complete list test was also previously applicable to discretionary tests. However, this is no longer the case since McPhail v Doulton. In McPhail, the trustees were given an absolute discretion to apply the income for the benefit of employees and ex-employees of the company, and their relatives and dependants. This was estimated at a very large number and so it almost impossible to satisfy the complete list test. Hence, it would have been void as a discretionary trust. In order to avoid this, it was held to be a power of appointment, and so valid under the â€Å"is or is not† test. The House of Lords found that a discretionary trust had been created. However, they changed the test for discretionary trusts to the â€Å"is or is not† test. The test is whether it can be said with certainty that any potential claimant is or is not a member of the class. There were two different views expressed in the House of Lords regarding the appropriate test for discretionary trusts. On the one hand, it was argued that the complete list test was the appropriate test because the trustees would need to consider every possible member of a class before exercising their discretion. If the trustees are in default, the court would have to distribute the trust property equally between the members of the class. In order to do so, they would need to draw up a complete list of the class. However, the majority judgement, given by Lord Wilberforce, argued that it is not sensible or realistic to imagine a settlor to ask the trustees to consider every single member. If the settlor had intended the trustees to consider every member of the class, and, for each member to receive an equal amount, he would have stated it in the trust instrument. The fact that he did not state this, and allowed the trustees to exercise their discretion, suggests that he did not intend equal distribution of income. This reflects the aim of discretionary trusts, which is to allow trustees to use their discretion in deciding who should benefit under the trust, and in what proportions. Therefore, all the settlor expects, is that the trustees carry out an appropriate survey of the class, so there is no need to be draw a complete list. Furthermore, where the court has to distribute the money, it is not necessary to divide the money equally, because each person would get a small amount, which is not what the settlor intended. Hence, we can see that the complete list test might be appropriate in cases involving discretionary trusts concerning small family trusts. In such cases, it will be feasible for the trustees to draw up a list of the members of the class, as there will be a small number of beneficiaries involved. Therefore, it will be necessary for the trustees to consider all the members of the class before exercising their discretion. On the other hand, the complete test is too strict and inflexible in cases involving large discretionary trusts. The test would make such trusts void for lack of certainty due to the number of beneficiaries involved which would make it almost impossible to draw up a complete list. Furthermore, there will be costs in drawing up the class. The final amount each member of the class will receive would be so small as to not be of any use to a member. Thus, the complete list test would not best give effect to the intentions of the settlor. Hence, it would be more practical and appropriate to use the ‘is or is not test in such cases. However, this test is easier to state than to apply. This is illustrated by the fact that McPhail was sent back to the High Court in order to determine whether the terms â€Å"relatives† and â€Å"dependants† made the trust void for conceptual uncertainty. Although the trust was upheld, the judges gave very different views. Stamp L.J. took the literal approach that the â€Å"is or is not† test could only be satisfied if it could be said of every potential claimant that they were or, were not, within the class. On the other hand, Sachs L.J. decided that the class test is only concerned with conceptual certainty and not evidential certainty. He also thought that the burden of proof was on the person claiming to be within the class. This might be disadvantageous to individuals who cannot prove their entitlement. Megaw L.J. adopted a middle position. He held that conceptual certainty alone is insufficient and that some degree of evidential certainty is required. Thus, Re Bayden illustrates the difficulty in applying the ‘is or is not test to discretionary trusts. However, the fact that this matter has not arisen in any later cases suggests that it has not been a practical problem. It can be argued that the â€Å"is or is not† test is inappropriate to use as a test for discretionary trusts. This is because the same test is also used in powers of appointment, and since powers and trusts are different from each other, their tests should not be the same. This may be justified on the basis that the â€Å"is or is not† test is more flexible and appropriate, than the complete list test, in cases involving large discretionary trusts. Using the complete list test would invalidate large discretionary trusts on the basis that a complete list cannot be provided. This would clearly not provide a satisfactory result. Therefore, it is suggested that the complete list test is appropriate in fixed trusts since it best ensures compliance with the settlors intentions. Similarly, whilst the â€Å"is or is not† test is probably not the ideal test to apply in discretionary trusts, it is more appropriate than the complete list test used in fixed trusts. Question 2 In his will, Colin leaves  £100,000 to the Hillingbridge Tennis Club, an unincorporated association, to enable it to build an extension to its existing pavilion. The money is paid to Morris, the treasurer of the club, who puts it into a specially opened bank account, which he calls the Extension Account. Soon afterwards, the club is wound up. Discuss Colin left  £100,000 to Hillingbridge Tennis Club to be used for the building of an extension to the pavilion. However, this purpose can no longer be carried out since the club is wound up. There will be a dispute as to who gets the  £100,000. In order to solve this dispute, it will be necessary to work out how the money was held by the club. An unincorporated association has no legal personality and so it is not a legal entity that can hold money. This means that the club cannot be a beneficiary. Hence, a gift to it cannot take effect as a gift on trust for the associations purposes as it offends the beneficiary principle. Furthermore, it is unlikely that the sports club is a charitable association, and so the money cannot take effect as a purpose trust since, such trusts are usually void. The money was paid to the treasurer of the club, Morris, who holds legal title of it. However there is much controversy as to what the basis on which the money is held. The courts have struggled for ways to determine this. Colin left the money to the club for a particular purpose. Therefore, one approach is that the money is held under a Re Denley purpose trust. Under the Re Denley principle, the terms of the trust are stipulated by the donor and the unincorporated association has to use the money in accordance with those terms. In Re Denley, it was held that where a trust is expressed in the form of a purpose, it may still be deemed valid if it can be said to be for the direct or indirect benefit of one or more ascertainable individuals.† Thus, if it is held to be a Re Denley purpose trust, although the members of the club are not beneficiaries, they will have sufficient locus standi to overcome the beneficiary principle, and to enforce the trust. This is only possible in ‘inward looking associations where the performance of the purpose of the trust will benefit the members, who are identifiable persons. It can be argued that the building of the extension to the pavilion will benefit the members since they will need to contribute less money towards the construction of the extension. The building of an extension will also improve the facilities in the club and the members of the club will financially benefit from this. In Re Denley it was not possible to uphold the gift on the basis of the contract holding theory because the gift was not made to an association. However, in our case, the club is as unincorporated association and so the money may have been held in accordance with the contract holding theory. This is the standard approach to the problem of property holding in unincorporated associations. Under the contract holding theory, the money will be considered as a gift to the members subject to their contractual rights and liabilities towards one another. Hence, the trust cannot be subject to the terms stipulated by Colin. It will be subject to the terms of the contract between the members who, collectively, can decide what to do with it. They may use the money according to the purpose for which it was given but are not required to do so. Thus, in Re Lipinski, money left by the testator was, prima facie, subject to the stipulated terms. However, it was held that the gift could be upheld under the contract holding theory provided that the stipulated purpose was an expression of the motive of the gift rather than a binding purpose. This could be the approach adopted here so that the purpose stipulated by Colin is considered to be only a motive. The club did give effect to Colins stipulation as Morris had put the money into a specially opened bank account, which he calls the ‘Extension Account. It may be assumed from its name that the money in the account was to be used in building the extension. However, it is unlikely that the money was used to build the extension since the club wound up soon afterwards. Therefore, in Re Reechers, it was held that a gift to an unincorporated association would have taken effect under the contract holding theory, if it had remained in existence. The gift would have been valid as an accretion under the contract holding theory. Therefore, when an unincorporated association own funds, for ordinary everyday use, there is an assumption that the money is held on contract holding theory and, the gift is an accretion to those funds. This may be applied to the case here if the money in the ‘special account is held to be the ordinary funds of an association. This is unlikely to be the case since it may also be argued that the building of an extension is an ordinary use of funds. Alternatively, it may be argued that this is trivial since, according to the contract holding theory, the money belongs to the members, who may do whatever they want with it. The contract holding theory overcomes the beneficiary principle because although none of the members own a share, collectively, they own the club. Therefore, together, the members can change the terms of the contract, or make any other changes to it, and this is sufficient to satisfy the beneficiary principle. The contract holding theory also overcomes the objection based on perpetuity because the members can collectively access the property and dispose of it, in accordance with the terms of the contract between them. What happens to the money upon dissolution of the club depends on whether the money is held on a Re Denley purpose trust or the contract holding theory. If the money is held on a Re Denley purpose trust, then on the dissolution of the club, the trust will fail and the money will be put on a resulting trust for Colins estate. Colin left the money in his will to the club and the fact that it has been given to Morris implies that Colin is dead. In Re West Sussex, the court assumed that the money was held on trust to carry out the purposes of the association and when it failed, the property was held on a resulting trust to the people who contributed in proportion to their contribution. However, the trust in Re West Essex was not described as a Re Denley trust. On the other hand, in Re Bucks Constabulary Fund, the court reached a different conclusion although the facts were similar to Re West Sussex. It was held that on the dissolution of the Friendly Society the money was to go the members. The decision in Re Bucks reflects the approach adopted today. Therefore, it is likely that the gift will be upheld under the contract holding theory and so the money will go to the members who own it collectively. The club has always been in the ownership of the members, and so it is the contract between them, which determines what happens to the money. Providing that the contract between the members does not prohibit it, the members can divide the money equally between themselves. As the matter concerns the contract between members, there can be no resulting trust since, such trusts only occur in equity. It is likely that the members of the unincorporated association are alive. Hence, the doctrine of bona vacantia will not apply here. Bibliography Burrough v Philcox (1840) 5 My Cr 72 IRC v Broadway Cottages Trust [1955] Ch 20 Neville Estates v Madden [1963] Ch 832 McPhail v Doulton [1971] AC 424 Re West Sussex Constabulary Fund [1971] Ch 1 Re Reechers WT [1972] Ch 526 Re Badens DT (No 2) [1973] Ch 9 Re Lipinskis WT [1976] Ch 235 Re Bucks Constabulary Fund [1978] 2 All ER 571 OT Computers v First National Tricity Finance [2003] EWHC 1010 Haley McMurty, Equity Trusts, (Sweet Maxwell, 2006) at p.52, p.142 Watt, Trusts,(Oxford University Press, 2006) at p. 82 Kevin Boone, The K-Zone http://www.kevinboone.com/lawglos_CertaintyOfObjects.html

Lyndon B. Johnson and Literacy Tests Essay

Over the last fifty years, a lot has changed when it comes voting and racial discrimination. The marches from Selma to Montgomery, Alabama have changed our history as a whole, forever. The intentions of the three marches were for African Americans to have the right to vote just like the white men. There were three different attempts for the marches from Selma to Montgomery: March 7, March 9, and March 21, 1965. The attempts to gain their voting rights came at a price they were beaten, clubbed, murdered, trampled upon and all kinds of things by the police during these marches. At least Even though the Civil Rights Act of 1964 had just been passed only a couple months before, African Americans were still being discriminated at the polls. They were not allowed to vote and if they were allowed to register than they were given literacy tests, which majority of them failed. Unlike during 1965 when the marches took place, African Americans did not have the right to vote, they were segregate d, discriminated upon, etc. Martin Luther King, the spokesperson or leader for the people during marches, wanted to march in a nonviolent manner to show the police and everyone else that they were not animals and they would not give up until they were given the rights that they deserve. The result of these marches came when President Lyndon Johnson address Congress involving the matter asking for legislation that would prohibit the polls in using barriers to prevent African Americans from voting. The Voting Rights Act of 1965 was passed that August 1965. This piece of legislation basically states that the government can’t discriminate during the voting process based on race and also prohibits the use of literacy tests as a requirement to vote because most black people during this time could neither read or write. Also under this act the United States attorney general had to challenge the use of poll taxes for local and state elections. Things in this, the twenty-first century, are much better than they were during Selma marches because there is a lot less racism and discrimination towards African Americans. African Americans have the same rights as white men, as do women, as written in the Bill of Rights. If Selma would have never occurred, or occurred in a violent manner rather than the nonviolent way it was, Africans Americans might not have the right to vote to this day, or worse. Also, without out the success of the Selma to Montgomery we would more than likely not have as many African Americans in political office as we do today. Times are so much better now than they were fifty years ago because African Americans now have 100% freedom and all of their rights. African Americans, as well as women, get to vote without having to worry about being discriminated against, as well as tested. Selma created leeway for a greater number of African Americans to become involved in political affairs at local, state, and national levels. Selma affected our political system a lot and without it we more than likely wouldn’t have some of the people we do in major positions in the government, such as President Obama.