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We study the competitive forces which shaped ideological diversity in the US press in the early twentieth century. We find that households preferred like-minded news and that newspapers used their political orientation to differentiate from competitors. We formulate a model of newspaper demand, entry, and political affiliation choice in which newspapers compete for both readers and advertisers. We use a combination of estimation and calibration to identify the model's parameters from novel data on newspaper circulation, costs, and revenues. The estimated model implies that competition enhances ideological diversity, that the market undersupplies diversity, and that optimal competition policy requires accounting for the two-sidedness of the news market.

[...]Hussman merrily reviewed a long career of defying the odds, from buying an also-ran afternoon paper in Little Rock for $3.7 million in 1974 to eventually winning a brutal 12-year newspaper war over the revered and Pulitzer-honored Arkansas Gazette. After winning the Arkansas market, which once boasted a combined 300,000 subscribers, Hussman prospered for the next two decades before free news on the internet undermined the daily newspaper business model. Sensing business community support for the new ownership, he quickly built circulation and advertising sales, but the bottom line kept getting worse. [...]from 1975 to 1977, a series of National Labor Relations Board elections decertified all of the paper's labor unions.

This paper will explore policy shifts in Nigeria’s oil and gas, solar, nuclear, and mineral energy sectors. This policy shift by way of a transition, indigenization, and Nigerianization, has given way to deregulation, decentralization, and de-indigenization of many industries, most notably in the oil and gas sector, through the Petroleum Industry Act (PIA) of 2021 and the Local Content Act of 2010 (LCA). The paper recommends, amongst others, the establishment of a new legal regime that grants resource-based and property rights to resource-bearing communities and incorporates principles of international law, energy diplomacies, International Environmental Law, and international best practices.

Reindl identified three main fronts where these \"culture wars\" were being fought: * Debate about an academic bill of rights that would mandate viewpoint non-discrimination in faculty hiring, advancement and dismissal, and student advancement. * Faculty free speech rights, which included at Columbia, accusations of a professor intimidating pro-Israel students. * Speech outside the classroom on campus grounds. California State University-San Marcos and George Mason University cancelled Moore's visits, citing \"concerns over viewpoint balance,\" leading to potential legal action. Conversely, campuses that hosted Moore, even with attempts to balance viewpoints (Utah Valley State University brought in Sean Hannity from Fox news), also experienced \"negative political and financial consequences.\" \"From proposals to dismantle the Department of Education to efforts to roll back diversity and civil rights protections, the administration is pursuing a broad restructuring of higher education's policy landscape-undermining research, curbing global engagement, and threatening the sector's public funding foundation.\"

Even Then, Data One of the first topics in that issue of the Bulletin, the forerunner of today's College and University journal, concerned \"machine methods applied to the compilation of collegiate statistics\" where Charles Maruth, assistant registrar at the State University of Iowa offered new methods of gathering data about enrolled students. David Burge, vice president for enrollment management at George Mason University in Fairfax, VA, who has helped design and lead courses in data use in admissions, said registrars and admissions professionals today recognize data is critical to their work, but in much more sophisticated and subtle ways than a century ago. While today's higher education landscape is different from the 1920s, that era was also a time of change in society, and I suspect having a deeper understanding of the market and environment were valued then just like today. [...]he worries about admissions personnel who strive to collect and use data and make decisions based on it without understanding that admissions work requires personal interaction and judgement.

Joint multi-reservoir operation is one of the most efficient measures to meet the demand for increasing economic benefits. Operating rules have been widely used in long-term reservoir operations. However, reservoirs belong to multiple agents in most cases, which imposes difficulties on benefit allocation. This motivated us to derive optimal operating rules for a multi-reservoir system, considering incremental benefit allocation among multiple agents. Fairness of incremental benefits for multiple agents is proposed as one of the objective functions, and then optimal joint operating rules with fairness are derived. The optimal joint operating rules with fairness are compared with conventional, optimal individual, and joint operating rules. The Three Gorges (Three Gorges and Gezhouba) and Qing River (Shuibuya, Geheyan and Gaobazhou) cascade reservoirs are selected for case study. The optimal joint operating rules with fairness not only encourage agents to participate in joint operation, but also increase average annual hydropower generation and the assurance rate of hydropower generation relative to those of the conventional operating rules. Furthermore, the proposed optimal operating rules with fairness are easier to implement in practice than the optimal joint rules. This indicates that the proposed method has potential for improving operating rules of a multi-reservoir system.

ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards. There are no doubts about the accounting treatment to be used in consolidated statements, but a divergence was identified between the international and Brazilian standards in relation to individual statements. IFRS 11 determines that investors recognize the values of a joint operation proportionally in consolidated and separate statements. However, the Brazilian standard includes a paragraph determining that only joint operations with no legal personality can be measured in individual statements proportionally. CPC 19 foresees different accounting treatments depending on the legal form of the joint operation, omitting the accounting treatment to be used in joint operations with a separate vehicle. The topic of joint operations is relevant, as the accounting treatment used in Brazil can mean our accounting practices do not comply with the international ones. Besides contributing to the literature on joint businesses, this essay indicates to regulatory bodies the need to modify the Brazilian standard so that it fits the international ones. As well as discussing the current standard, an analysis was carried out of companies in Brazil that have joint operations and the respective accounting treatments used to infer how well they fit the international standards. The results indicate that the accounting statements of the companies in Brazil with joint operations, composed through a separate vehicle, do not comply with the international standards. The main contribution of this essay is that it draws the attention of companies, auditors, and regulators to this non-compliance. RESUMO O objetivo do trabalho foi analisar o tratamento contábil utilizado pelas empresas no Brasil que possuam investimentos em operações em conjunto, à luz das normas brasileiras e internacionais de contabilidade. Não existem dúvidas sobre o tratamento contábil a ser utilizado nas demonstrações consolidadas, mas foi identificada divergência entre as normas internacional e brasileira em relação às demonstrações individuais. A IFRS 11 determina que os investidores reconheçam os valores da operação em conjunto de forma proporcional nas demonstrações consolidadas e separadas. Entretanto, a norma brasileira incluiu um parágrafo determinando que apenas as operações em conjunto sem personalidade jurídica podem ser mensuradas nas demonstrações individuais de forma proporcional. O CPC 19 prevê tratamentos contábeis diferentes a depender da forma jurídica da operação em conjunto, sendo omisso em relação ao tratamento contábil a ser utilizado nas operações em conjunto com veículo separado. O tema operações em conjunto é relevante, pois o tratamento contábil utilizado no Brasil pode fazer com que as nossas práticas contábeis não estejam em conformidade com as internacionais. Além de contribuir para a literatura sobre negócios em conjunto, este ensaio indica aos órgãos reguladores a necessidade de modificação na norma brasileira para sua adequação às internacionais. Além de discutir a normatização vigente, foram analisadas as empresas que, no Brasil, possuem operações em conjunto e os respectivos tratamentos contábeis utilizados para inferir a sua adequação em relação às normas internacionais. Os resultados indicam que as demonstrações contábeis das empresas no Brasil com operações em conjunto, constituídas por meio de entidade veículo, não estão em conformidade com as normas internacionais. A principal contribuição deste ensaio é chamar a atenção de empresas, auditores e reguladores para essa desconformidade.

In their article, Paul Hutchison, Ted Farris and Subash Adhikari help us understand the importance of the cash-to-cash cycle (C2C) in business and discuss opportunities for companies to increase efficiencies and profitability. Bob Sparger addresses several areas that a producer or processor should consider in their application of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers.