Historian and political commentator Brian Feeney has been a columnist with The Irish News for three decades. He is a former SDLP councillor in Belfast and co-author of the award-winning book Lost ...

according to the State Council. That reservoir can help the nation move up the production possibility frontier, the thinking goes.

Positive accounting theory explains real-world accounting choices influenced by management's financial goals. It generates hypotheses like managers aligning accounting methods to secure bonuses or ...