<p>Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. </p><p>Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. </p><p>Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st. The case process has been analysed through interviews and document studies from the arise of the intention of regulation of different interest parties, until the accounting law was established. </p><p>Results: Lobbying and interest of conflicts exists in accounting regulation processes. Depending on the subject of reglulation, different parties feel their interests beeing challenged. The intensity in the conflict of interest and the incentive to lobby depends on the “matter” of the regulation. The process are governed in the constitution of the private individuals of the deciding regulation body.</p>

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st. The case process has been analysed through interviews and document studies from the arise of the intention of regulation of different interest parties, until the accounting law was established. Results: Lobbying and interest of conflicts exists in accounting regulation processes. Depending on the subject of reglulation, different parties feel their interests beeing challenged. The intensity in the conflict of interest and the incentive to lobby depends on the “matter” of the regulation. The process are governed in the constitution of the private individuals of the deciding regulation body.

As China’s economic and military power develops and expands, it has been focusing recent efforts on upgrading its soft power in order to quell concerns and apprehensions about its rise. As the two most powerful nations in the world, China and the United States have both attached great importance to Sino-U.S. relations, recognizing that the structure of the future global community will be largely dependent upon these two countries effectively collaborating in shaping the global structure and improving global issues. Facing an American public that views China as a threat and competitor, as well as Western media that consistently paints China in a negative light, the Chinese Communist Party has realized the need to reach out to the American populace and facilitate people-to-people ties, increasing its soft power in the country and thus facilitating a stronger bilateral relationship. This thesis reviews three areas of China’s soft power push in the United States: cultural diplomacy, which includes creating more educational opportunities, building Confucius Institutes, organizing cultural events, and increasing diplomatic outreach; media campaigning and propaganda through news, television, radio, and the internet; and congressional lobbying.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility. Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users. In the end it turned out to be one of the most successful achievements for the European Disability movement in history.

No description available.

Nors lobizmas Lietuvoje buvo įtvirtintas 2001 metais, priėmus Lietuvos Respublikos Lobistinės veiklos įstatymą, iki šiol lietuvių teisinėje literatūroje nebuvo skiriama daug dėmesio lobizmo kaip instituto suderinamumui su Konstitucijos 59 straipsnio 4 dalyje įtvirtintu principu, jog Seimo nariai savo darbe turi vadovautis valstybės interesu. Lobizmas dažniausiai yra nagrinėjamas politikos mokslų kontekste kaip grupių interesų perdavimo priemonė. Teisinėje literatūroje yra straipsnių analizuojančių Lobistinės veiklos įstatymą, jo veikimą ar neveikimą bei kitus lobizmo įtvirtinimo aspektus. Visgi lobizmo ir konstitucinio principo, jog Seimo nariai savo darbe turi vadovautis valstybės interesu suderinamumo problema kyla tada, kai interesų grupės, pasitelkdamos lobistus, siekia savo siaurų interesų, kurie prieštarauja valstybės interesui, patenkinimo. Taigi priėmus lobizmą įteisinančius įstatymus (leidus privačioms interesų grupėms tiesiogiai daryti įtaką leidžiamajai valdžiai) kyla reali grėsmė, kad bus pažeistas Konstitucijoje įtvirtintas principas, jog įstatymų leidėjai turi vadovautis valstybės, o ne privačiais interesais. Šis baigiamasis darbas ir yra skiriamas ištirti šių dviejų institutų suderinamumą, jų reglamentavimą ir interpretavimą, nurodyti ryškiausius probleminius aspektus ir pateikti samprotavimus, kurie galėtų būti pagalbine medžiaga kitiems, susidomėjusiems šios problemos sprendimu. Tyrimo objektas – Lobistinė veikla, kuria pagal galiojančius teisės aktus... [toliau žr. visą tekstą] / While lobbying in Lithuania was legitimised in 2001, after passing the Law on Lobbying Activities, up until this day legal scholars in Lithuania have not made any researches about compatibility of lobbying with the constitutional principle that legislators must act according to the state interests. Lobbying is usually examined in the context of political science as a vehicle for transmission of group interests. In legal literature some scholars analyse functionality of the Law on Lobbying Activities, but other problems of lobbying are not being analysed. This problem of compatibility lobbying and constitutional principle that legislators must act according to the state interests arise when interest groups, through lobbyists, try to satisfy their own selfish needs which are against state interests. So because the Law on Lobbying Activities was passed (private groups were allowed to influence government representatives) there is a real danger that constitutional principle which obliges legislators to act according to the state interests, not according to the private interest will be breached. This thesis is intended to investigate the compatibility of these two institutes, their regulation and to show some of the most problematic aspects which arises while trying to compare these two institutes. The object of this thesis is lobbying activities, which are in accordance with existing legislation and intended to affect the legislative decisions, and its compatibility with the... [to full text]

The purpose of this study is to examine the Jewish Immigrant Aid Services (JIAS) as an example of an ethnic lobby in the Canadian political system. The research explores how in-group and external political factors influence the techniques and effectiveness of JIAS within the immigration policy arena. Specifically, this paper examines how JIAS' lobbying efforts are influenced as a result of issues emerging from within the organization (e.g. structure, hierarchy, leadership, etc), and those arising from within the organization's constituency: Canadian Jews as a whole, and other organizations within the Jewish polity. Further, the broader context of public opinion and the Canadian immigration system are explored to determine how each affects JIAS' advocacy efforts. The political system is examined from the perspective of the structure and agendas operating at three levels of government involved in the development and implementation of immigration policy (the Department of Immigration, Legislative and Senate committees on immigration and employment, and the Cabinet).

This thesis consists of an introductory chapter and four papers, which relate to environmental policy in the presence of transboundary environmental damage. Paper [I] concerns public policy in a multi-jurisdiction framework with transboundary environmental damage. Each jurisdiction is assumed large in the sense that its government is able to infuence the world-market producer price of the externality-generating good. This gives rise to additional incentives of relevance for national public policy in the non-cooperative Nash equilibrium. With the uncoordinated equilibrium as the reference case, the welfare effects from coordinated changes in public policy variables are analyzed. Paper [II] analyses welfare effects of coordinated changes in environmental and capital taxation in the presence of transboundary environmental externalities and wage bargaining externalities. In the wage bargaining between frms and labor unions, firms use the threat of moving abroad to moderate wage claims, which means that domestic policy infuences wage formation abroad. The specific framework implies welfare effects of policy coordination that correspond to each of the respective international interaction mentioned above. In paper [III], national governments face political pressure from environmental and industrial lobby groups, while pollution taxes are determined in an international negotiation. It is shown that a general increase in the environmental concern and the weight the governments attach to social welfare both tend to increase the pollution tax. However, allowing for asymmetries between the countries means that a general increase in the environmental concern has the potential to reduce the pollution tax. Paper [IV] studies national environmental policies in an economic federation characterized by decentralized leadership. The federal government sets emission targets for each member country, which are implemented by the national governments. Although all national governments have commitment power vis-à-vis the federal government, one of them also has commitment power vis-à-vis the other member countries. This creates incentives to act strategically toward the federal government, as well as toward other members.

Thesis (Ph. D.)--Princeton University, 1998. / Includes bibliographical references (leaves 106-111).

The lobbying of Parliament and the Government in the United Kingdom by wealthy or influential groups and individuals raises concerns about corruption and political equality. Professional lobbying is available mainly to those with significant resources and is often the most effective means of influencing decision-makers. Unchecked, it corrodes public trust in core public institutions. This thesis argues that the problems attending the lobbying of Parliament and Government in the UK need to be identified and understood more clearly so that targeted regulatory solutions can be determined. Currently, lawmakers, organisations and academics have struggled to propose clear pathways for identifying the main issues and understanding them. This is due to a failure to agree on the nature and scope of the central problems associated with lobbying, the relationship between them, and how they are relevant to the model of democratic government in the UK. To overcome this, an analytical framework called ‘institutional diversion’ is developed, tested and evaluated. The framework is developed from institutional corruption literature in the United States and is divided into three parts. Part 1 provides elements which help to identify specific lobbying concerns and provide a rich account of the underlying issues. Part 2 articulates a test to determine whether the identified problem in Part 1 causes a diversion from the purpose of the relevant public institution. It is argued that the critical purpose of decision-makers in Parliament and the Government is to ‘act in the public interest’ and that a diversion from that purpose can be tested using the two criteria of ‘integrity’ and ‘objectivity’. Further, it is not sufficient for a framework to simply identify and help to understand the concerns with lobbying. The logical next step is to identify solutions, and that process must also be rationally guided. Therefore, guidelines are developed from an analysis of an interview with the Registrar of Consultant Lobbyists in the UK conducted specifically for this thesis. The guidelines are intended to help future reform analyses by highlighting the practical and political restrictions within which solutions must be developed otherwise they will be unlikely to succeed.