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Don’t look to SpongeBob to get kids in shape. After the Walt Disney Co. said it would enact nutritional standards for ads related to food on its children’s channels, many advocates focused on rival Nickelodeon to follow suit. With food spots accounting for nearly a fifth of Nickelodeon’s advertising, the Viacom-owned network fired back at advocates, telling them that its job is to entertain children, whereas it is the government’s purview to decide where the lines are drawn on advertising, children, and nutritional standards.