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Universities are regularly in the headlines for lots of reasons. Higher education is a critical part of Scotland's economic and social landscape, and the work that comes out of the various institutions is often world-renowned.

However, their importance to Scotland's global reputation and the health of their regions is only part of why they are in the spotlight right now. Scotland's universities are hurtling towards a financial reckoning. Some are travelling that route more quickly than others, but the fact is that every aspect of how the sector does its work and stays in business is facing scrutiny.

And yet, pretty much all anyone ever wants to talk about is whether Scottish students should have to pay – or, in some arguments, be allowed to pay – tuition fees.

After making some surprising discoveries during The Herald's investigation into universities last year, it became clear to me that the "free versus fee" conversation is not only a non-starter in conversations about productive reform, it also works like a get-out-of-jail-free card for decision-makers.

Comprehensive reform that tackles........

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