Vivian Carpenter
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Vivian Carpenter
Dr. Vivian Carpenter (born c. 1952 in Detroit, Michigan) is an accounting academic and business executive. She focuses her academic research on institutional theory, public sector accounting, and the political effects of adoption of Generally Accepted Accounting Principles (GAAP) by the public sector. Education Carpenter attended the University of Michigan where she acquired her MBA, her B.S.E. in Industrial and Operations Research, and her Ph.D. in Business Administration. She spent a year on postdoctoral studies in Economics and Public Policy at the University of Chicago. Career As an academic, Carpenter has held numerous scholastic positions including a position as visiting professor of Industrial and Operations Research at the University of Michigan, an assistant professorship in Accounting at Wayne State University, and a position as Assistant Dean at Florida A & M University where she held an associate professorship in Accounting. As a professional, Dr. Carpenter has held ...
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Detroit
Detroit ( , ; , ) is the largest city in the U.S. state of Michigan. It is also the largest U.S. city on the United States–Canada border, and the seat of government of Wayne County. The City of Detroit had a population of 639,111 at the 2020 census, making it the 27th-most populous city in the United States. The metropolitan area, known as Metro Detroit, is home to 4.3 million people, making it the second-largest in the Midwest after the Chicago metropolitan area, and the 14th-largest in the United States. Regarded as a major cultural center, Detroit is known for its contributions to music, art, architecture and design, in addition to its historical automotive background. ''Time'' named Detroit as one of the fifty World's Greatest Places of 2022 to explore. Detroit is a major port on the Detroit River, one of the four major straits that connect the Great Lakes system to the Saint Lawrence Seaway. The City of Detroit anchors the second-largest regional economy in t ...
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Professorship
Professor (commonly abbreviated as Prof.) is an academic rank at universities and other post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a "person who professes". Professors are usually experts in their field and teachers of the highest rank. In most systems of academic ranks, "professor" as an unqualified title refers only to the most senior academic position, sometimes informally known as "full professor". In some countries and institutions, the word "professor" is also used in titles of lower ranks such as associate professor and assistant professor; this is particularly the case in the United States, where the unqualified word is also used colloquially to refer to associate and assistant professors as well. This usage would be considered incorrect among other academic communities. However, the otherwise unqualified title "Professor" designated with a capital letter nearly always refers to a full professor. ...
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National Association Of Black Accountants
The National Association of Black Accountants (NABA, Inc.), is an American nonprofit professional association that represents the interests of more than 200,000 black professionals in furthering their educational and professional goals in accounting, finance, and related business professions. Student members are served throughout the organization's 200 chapters around the country. The Association's national and local programs are designed to support the overall goals and objectives of the Association. These programs provide support to, and create opportunities for, professionals and students seeking levels of accomplishment in the fields of accounting and finance. NABA's membership body includes entry and mid-level accountants, auditors and financial professional, senior-level managers and executives, firm partners, as well accounting, finance, business, and IT students. More than half of NABA's members work in corporate America, with the remainder serving in nonprofit, govern ...
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Fulbright
The Fulbright Program, including the Fulbright–Hays Program, is one of several United States Cultural Exchange Programs with the goal of improving intercultural relations, cultural diplomacy, and intercultural competence between the people of the United States and other countries, through the exchange of persons, knowledge, and skills. Via the program, competitively-selected American citizens including students, scholars, teachers, professionals, scientists, and artists may receive scholarships or grants to study, conduct research, teach, or exercise their talents abroad; and citizens of other countries may qualify to do the same in the United States. The program was founded by United States Senator J. William Fulbright in 1946 and is considered to be one of the most widely recognized and prestigious scholarships in the world. The program provides approximately 8,000 grants annually – roughly 1,600 to U.S. students, 1,200 to U.S. scholars, 4,000 to foreign students, 900 to f ...
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Ohio Board Of Regents
The Ohio Board of Regents was created in 1963 by the Ohio General Assembly to: provide higher education policy advice to the Governor of Ohio and the Ohio General Assembly; develop a strategy involving Ohio's public and independent colleges and universities; advocate for and manage state funds for public colleges; and coordinate and implement state higher education policies. In 2015 the Ohio General Assembly renamed the office of the Board of Regents as the "Department of Higher Education." The board consists of nine members, in addition to two ex-officio representatives from the state legislature. The nine regents are not compensated and are appointed by the Governor to nine-year terms of service. The Governor appoints the chancellor who leads a professional staff in the service of higher education. The Ohio Technology Consortium (OH-TECH), created in 2011 as the technology and information division of the Ohio Department of Higher Education, comprises the Ohio Supercomputer Center ...
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National Science Foundation
The National Science Foundation (NSF) is an independent agency of the United States government that supports fundamental research and education in all the non-medical fields of science and engineering. Its medical counterpart is the National Institutes of Health. With an annual budget of about $8.3 billion (fiscal year 2020), the NSF funds approximately 25% of all federally supported basic research conducted by the United States' colleges and universities. In some fields, such as mathematics, computer science, economics, and the social sciences, the NSF is the major source of federal backing. The NSF's director and deputy director are appointed by the President of the United States and confirmed by the United States Senate, whereas the 24 president-appointed members of the National Science Board (NSB) do not require Senate confirmation. The director and deputy director are responsible for administration, planning, budgeting and day-to-day operations of the foundation, while t ...
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Kellogg Foundation
The W. K. Kellogg Foundation was founded in June 1930 as the W. K. Kellogg Child Welfare Foundation by breakfast cereal pioneer Will Keith Kellogg. In 1934, Kellogg donated more than $66 million in Kellogg Company stock and other investments to the W. K. Kellogg Trust (equivalent to $ in ). As with other endowments, the yearly income from this trust funds the foundation. In the early 21st century, the foundation is the seventh largest philanthropic foundation in the U.S. In 2005, the foundation reported that the total assets of the foundation and its trust were US$7.3 billion; about US$5.5 billion of this was in Kellogg Company stock. The foundation funded US$243 million in grants and programs in its 2005 fiscal year. 82% of this was spent in the United States; 9% in southern Africa; and 9% in Latin America and the Caribbean. In 1996, it supplied a multi-year grant worth $750,000 ($ million in dollars) to start mass salt fluoridation programs which were then carried out by t ...
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Ford Foundation
The Ford Foundation is an American private foundation with the stated goal of advancing human welfare. Created in 1936 by Edsel Ford and his father Henry Ford, it was originally funded by a US$25,000 gift from Edsel Ford. By 1947, after the death of the two founders, the foundation owned 90% of the non-voting shares of the Ford Motor Company. (The Ford family retained the voting shares.) Between 1955 and 1974, the foundation sold its Ford Motor Company holdings and now plays no role in the automobile company. Ahead of the foundation selling its Ford Motor Company holdings, in 1949, Henry Ford II created the , a separate corporate foundation that to this day serves as the philanthropic arm of the Ford Motor Company and is not associated with the foundation. The Ford Foundation makes grants through its headquarters and ten international field offices. For many years, the foundation's financial endowment was the largest private endowment in the world; it remains among the wealthie ...
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Governmental Accounting Standards Board
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization. The GASB is subject to oversight by the Financial Accounting Foundation (FAF), which selects the members of the GASB and the Financial Accounting Standards Board, and it funds both organizations. Its mission is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. The GASB has issued ''Statements'', ''Interpretations'', ''Technical Bulletins'', ''Concept Statements'' and ''Implementation Guides'' defining GAAP for state and local governments since 1984. GAAP for the Fe ...
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Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ...
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Arthur Andersen
Arthur Andersen was an American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations. By 2001, it had become one of the world's largest multinational corporations and was one of the "Big Five" accounting firms (along with Deloitte & Touche, Ernst & Young, KPMG and PricewaterhouseCoopers). The firm collapsed by mid-2002, as details of its questionable accounting practices for energy company Enron and telecommunications company Worldcom were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the Sarbanes-Oxley Act of 2002. In 2002, just nine months after the scandal broke, the firm was found guilty of crimes in the auditing of Enron. By that time, Arthur Andersen had lost most of its business and two-thirds of its 28,000 employees, and was facing multi-million dollar lawsuits. On August 31, 2002, the company surrendered its licenses to practice as c ...
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MotorCity Casino
MotorCity Casino Hotel is a casino and hotel in Detroit, Michigan, United States. It was opened in December 1999 and is one of three casino hotels in the city. There are four hotels in the Detroit–Windsor area, including the Ontario-owned Caesars Windsor. The $825 million MotorCity complex has a historic building that housed the Wagner Baking Company, makers of the brand Wonder Bread. The complex houses a 100,000 square-foot casino with approximately 2,800 slot machines, 59 table games, and two poker rooms; a 13,000-square-foot spa; 67,000 square feet of meeting and convention space; Sound Board, a live music theater with a capacity of 2,400 people; and a luxury hotel with 400 guest rooms and suites. Opened by Mandalay Resort Group, MotorCity Casino Hotel was later purchased by Marian Ilitch of IH Gaming (Detroit Entertainment, LLC). Architecture The building, located on Grand River Avenue at the Lodge Freeway (M-10), was designed c.1915 by architect Walter W. Ahlschlager, wh ...
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