Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna. International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process där alla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning. IASB publicerade under 2004 en ny standard rörande företagsförvärv. IFRS 3 Business Combinations, innehåller stora förändringar som bland annat innebär att Goodwill inte längre skall skrivas av utan vid behov skrivas ned. Under december 2002 utgav IASB ”Exposure Draft 3, Business Combinations” där nämnden bjöd in aktörer till att svara på och kommentera de olika frågorna som ingick i utkastet till IFRS 3. Syftet med denna uppsats är att försöka öka förståelsen av hur lobbying av denna typ fungerar genom att studera svarsbreven IASB erhållit ifrån de olika aktörerna till fråga 8 i utkastet. Studien har utgått ifrån ett hermeneutiskt förhållningssätt med en abduktiv ansats. Det empiriska materialet är uppdelat efter hur aktörerna ställt sig till frågan och därefter klassificerat efter vilken grupp intressenterna tillhör. Analysen har genomförts för varje aktörsgrupp separat. Syftet med detta är att försöka urskilja hur varje grupp argumenterat för sin sak för att sedan se om vi kan hitta någonting gemensamt i själva resonemangen som knyter gruppen till en viss ställning. Även argumenten i sig är klassificerade efter syntaktiska, pragmatiska och semantiska resonemang. Störst i antalet insända svar var producenter av finansiell information. Då nya regler får en direkt påverkan på producenter av finansiell information kan det relativa intresset från denna grupp förklaras med att aktörer söker påverka mot en position som gynnar den egna verksamheten. Den minsta gruppen utgjordes av statliga institutioner, detta kan förklaras med att utkastet inte medförde eventuella skatteeffekter, då standarden behandlar koncernredovisning. Innhållet i argumenten var den samma för de flesta aktörer. Samtliga intressenter hade på liknande sätt utgått ifrån IASBs ställningstagande när dessa argumenterade mot utkastet. Aktörerna som var för hade inte sökt stärka sin position i vidare mening. Pragmatiska och semantiska argument var de som förekom mest, syntaktiska argument användes i betydligt lägre utsträckning. / Goodwill has under a significant time been a major dilemma in accounting. The controversy regarding how to recognize this complex concept has been going on for a long period of time. The issue concerning amortisation over the useful life or amortisation of goodwill in general is one of the most disputed accounting subjects. International Accounting Standards Board is a self governing organizational body whose assignment is to promulgate accounting and financial standards. IFRS is a set of accounting standards that are issued by IASB. The development of IFRS occurs through a process where all interested parties(standard-setter, auditors, publisher and users of financial reports) whose affected are advised to inform their opinion. In 2004 IASB published a new standard concerning business combinations. IFRS 3 contained amendments proposing that goodwill should not be amortised systematically over its useful life and that goodwill instead should be impaired on indication. During December 2002 IASB published ”Exposure Draft 3, Business Combinations” where they invited participants to respond and comment on the subject that was included in the exposure draft. The purpose of this paper to gain understanding and perception of how lobbying of this nature functions by studying and analyzing the comment letters that IASB received on question 8 in the exposure draft. In This paper we assume a hermeneutic abductiv approach. The empirical data is divided after how the interested has positioned themselves in the question and accordingly to suited groups. The analysis has been executed for every interest group separately. The purpose in doing this is to try to identify how the each group has argued for his matter and afterwards seek to find something general in the groups reasoning for it’s position. The arguments that each respondent group applies are also assorted in three classifications, syntactic, semantic and pragmatic. Considerable amount of the comment letters were in the group, producers of financial information. When new standards have a direct effect on producers of financial reports, we observed that the interest from this group can be explained by stating that they seek to influence against a position that benefits their financial activities. The minor group constituted of governmental institutions, this can be clarified by noticing that the exposure draft did not result in any potential tax effects, since the standard only concerned business combinations. The content of the arguments was similar for the majority of the interested parties. They had all in an equivalent way assumed from the same standing point as IASB, when arguing against the exposure draft. The interest that was for the proposal did not attempt to strengthen their position in an extended meaning. The arguments that aroused mostly were pragmatic and semantic, syntactic arguments were applied in a lower extent.

Titel: Ett komplicerat förhållande - om relationen mellan lobbying och marknadsföring Författare: Pernilla Jansdotter & Emma Josefsson Handledare: Christine Tidåsen Nivå: Kandidatuppsats i Marknadsföring, 15 hp, VT 2011 Nyckelord: Lobbying, PR, marknadsföring, tabu, marknadskommunikation Problemformulering: Hur använder företag lobbying ur ett PR- och marknadsförings-perspektiv och anses det vara en tabubelagd form av marknadskommunikation? Syfte: Syftet med uppsatsen är att undersöka och beskriva hur företag kan använda sig av lobbying ur ett PR- och marknadsföringsperspektiv samt hur allmänheten, företag och politiker ser på fenomenet. Metod: Uppsatsen är en kvalitativ studie med en abduktiv ansats. Sex semistrukturerade intervjuer med lobbyister och andra lobbyarbetare har genomförts. Ytterligare 20 mindre intervjuer med allmänheten samt en sekundärempirisk undersökning har utförts. Teoretisk referensram: Kapitlet inleds med en beskrivning av begreppet lobbying, hur kopplingen till PR och marknadsföring ser ut samt hur lobbyarbetet går till. Därefter beskrivs allmänhetens, politikers och företags inställning till lobbying. Empirisk studie: I empirin presenteras materialet från alla våra intervjuer samt vår sekundärempiriska undersökning. Respondenterna ger sin syn på fenomenet lobbying och inställningen till det. Detta presenteras under tre separata delar. Slutsats: Studien leder fram till slutsatsen att kopplingen mellan lobbying, marknadsföring och PR kan ses på flera olika sätt, men att framgångsrik lobbying kan påverka marknaden företag är verksamma på. Vi ser också att politiker och företag är positivt inställda, medan allmänheten har dålig kunskap om fenomenet och en mer negativ inställning till lobbying. / Title: It’s complicated! – The relationship between lobbying and marketing Authors: Pernilla Jansdotter & Emma Josefsson Advisor: Christine Tidåsen Level: Bachelor thesis in marketing (15 Swedish credits), Spring 2011 Keywords: Lobbying, Public Relations, Marketing, Taboo, Marketing communications Question: How is lobbying used by companies from a PR and marketing perspective and is it considered a taboo form of marketing communication? Purpose: The purpose with this thesis is to explore and describe how companies can avail lobbying from a PR and marketing perspective, and how lobbying workers, the general public and politicians perceive the attitude towards the phenomenon. Method: This thesis is a qualitative study with an abductive reasoning. Six semistructured interviews with lobbyists and other people who work with lobbying have been implemented. 20 smaller interviews with the general public and a secondary empirical study have been done. Theoretical framework: The chapter begins with a description of the concept of lobbying, how it links to PR and marketing, and how lobbying is done. After that a description is made of the public, politicians and corporate attitude to lobbying. Empirical studies: The empirical data presents material from all our interviews and our secondary empirical study. The respondents give their version on the phenomena lobbying and the attitude towards it. This is presented in three different sections. Conclusion: Our study leads to the conclusion that the link between lobbying, marketing and PR can be seen in several different ways, but also that successful lobbying may affect the market of a company. We also see that politicians and businesses are more positive, while the public has little knowledge of the phenomenon and a more negative approach to lobbying.

Sweden currently has no legislated regulation of lobbying, but the professional lobbyist can voluntarily subscribe to, among others, the professional code of standars created by the trade association of Public Relations, Precis. There is an ongoing discussion in Sweden to regulate lobbying, both in mass media and in politics. This study examines this debate and focus on which arguments there are for and against lobbying regulation in Sweden. It also attempts to identify the differences, if there are any, between left and rights parties with regards to their views on regulation of lobbying. Tha main method used was document analysis of parliamentary bills which have been raised concerning a lobbying regulation in Sweden. In the theory section, I include four different types of requirements placed on democratic lobbying (se for example Jaatinen 1998, Kitchen 1999, Larsson 2005, Möller 2009 and Naurin 2001). The research showed the need for transparency to be the most prominent, followed by requirement of equal acces to diffrent social groups to lobby. The document analysis focus on the arguments that are given to regulate lobbying in Sweden. The arguments for regulating lobbying presented of the parliamentary bills include measures taken to prevent covert lobbying, to create more equal opportunities to lobby, to that the kind of self-regulation practiced by the proffesional lobbyists by Precis proffesional standars has shortcomings, to that the PR industry will expand and that lobbying is at least commom in Sweden as in other parlaments. Therefore, there is a need to review how other countries have regulated lobbying. The study shows that among the parliamentary bills, The European Parliament regulatory system is the largest role model of other parliaments regulating lobbying. Furtheremore it shows that a registration system is the type of regulation advocated by the most of the politicians behind the researched parliamentary bills. The counter-arguments to a lobbyng regulation in Sweden, identified trough the document analysis and interviews in this study, are that ethics and morality of the individual are more important than rules and laws and a skepticism that a registration system can record people's lifes, which from a democratic point of view is not desirable. Other counter-arguments are that the community allready has so many rules and laws and that a regulatory system can discriminate less economically affluent groups in society. The study has shown that one can devise some differences between left- and right-wing views concerning policies for regulating lobbying in Sweden. This because no parliamentary bills has brought on a lobbying regulation by any of the so- called red parties and the majority of the bills are raised by politicians from the right-wing Moderate Party. One can also see diffrences in the arguments of regulating lobbying by politicians. The bourgeous side seems tho think that the most important requirement of lobbying from a democratic perspective is transparency while the Swedish Green Party is focusing on the lack of equal access between different social groups to lobby.

Does foreign lobbying affect foreign aid? In this dissertation I provide compelling evidence the answer is yes. Prior scholarship has almost unequivocally focused on international bargaining as an exchange of public goods such as military, economic, or political concessions. Foreign lobbying represents a fundamentally different form of international bargaining. It is the exchange of a private good for an international policy concession. I develop a theory of foreign lobbying and foreign policy that views foreign policy formation as a function of political actors weighing public goods alongside the benefits they receive from foreign lobbyist contributions. I utilize a Heckman selection model to test this theory and find compelling evidence that foreign lobbying influences U.S. foreign aid allocations.

This dissertation addresses a basic question of nonviolent, state-society interaction in the developing world: under what conditions do nascent civil associations in non-democratic or semi-democratic contexts successfully lobby the state yet maintain their autonomy and avoid cooptation? To address this question, the study compares how the Chambers of Commerce in Kuwait and Jordan have lobbied their respective states. The approach involves a comparison within and between each country, dividing each case into four general time periods so that there is sufficient variation in political, economic, and social conditions. The problem of the study is that despite similar political, economic, and social factors, Kuwait's Chamber of Commerce has been more successful in affecting national economic policy than Jordan's Chamber. Why? This dissertation demonstrates that current theories privileging either, state-centric, structural-economic, or society-centric variables fail to account fully for the observed outcomes. Each offers insight but none satisfy. Instead, this thesis argues that two levels of factors, macro economic and institutional organization, combine to account for patterns of business lobbying. The first independent variable is sectoral differentiation of the private economy. For each country, different types of exogenous finances help shape different sectoral attributes within each economy. The degree of sectoral differentiation (whether it is high or low) determines the contours and divisions of the private sector in which the business association is embedded. Membership drawn from the private sector helps shape the broad constraints on the business, association. Two secondary variables at the association level---membership qualifications and voting rules---in turn determine the degree to which the rank and file can affect the association's leadership coherence. These organizational variables either amplify membership divisions and conflicts, or help alleviat

Diss. Stockholm : Handelshögsk., 2004.

No description available.

Essa dissertação testa a hipótese de que a ação política empresarial organizada faz diferença nas decisões governamentais e, portanto, que grupos de interesse empresariais seriam relevantes para o sucesso político alcançado por setores econômicos no contexto estudado. A análise avalia deliberações decorrentes do Plano Brasil Maior que afetaram 19 setores organizados entre 2011 e 2014. Dez setores são selecionados para a amostra, contrapondo-se os mais bem sucedidos e os menos bem sucedidos, sendo o sucesso a variável dependente. Como variáveis independentes, elencou-se uma série de possíveis causas que podem ter levado ao resultado de sucesso, sendo metade delas relacionadas a aspectos estruturais dos setores (geração de empregos, faturamento, balança comercial e tipo de setor), e a outra metade relacionada à atividade de lobbying (número de associações representativas do setor, estrutura das associações, número de reuniões realizadas com o governo, ação política através da associação). A análise é realizada através da metodologia de Qualitative Comparative Analysis (QCA), que aponta as variáveis determinantes para o sucesso dos grupos no período mencionado. Os resultados da pesquisa condizem com a hipótese levantada e com parte da literatura sobre grupos de interesse, ao constatar que as variáveis estrutura das associações e ação política através da associação são necessárias para o resultado. Isso quer dizer que variáveis ligadas ao lobbying são essenciais para o sucesso do setor, e que a atividade de ação política empresarial faz diferença. / The dissertation tests the hypothesis that the business political action makes a difference in government decisions - and therefore that the business interest groups would be relevant for the political success achieved by the economic sectors in the context. The analysis assesses deliberations arising from the Plano Brasil Maior that affected 19 organized sectors between 2011 and 2014. 10 sectors are selected for the sample, oposing \"most successful\" and \"less successful\" sectors, as \"success\" is the dependent variable. As independent variables, we list a few possible causes that may have led to the successful outcome, half of which are related to structural aspects of the sectors (job generation, income, trade balance and industry type), and the other half is related to the lobbying activity (number of associations representing the sector, the structure of associations, number of meetings with the government, political action through the association). The analysis uses the Qualitative Comparative Analysis method (QCA), which points out variables which were crucial to the groups success in the mentioned period. The results are consistent with the hypothesis and with the interest groups literature, since variables \"structure of associations\" and \"political through the association\" are necessary for the result. This means that variables related to lobbying are essential to the group success, and that business political action activity makes a difference.

The main purpose of our thesis is to describe how Swedish environmental organizations view their resources for lobbying towards the environmental and climate politics of the European Union (EU). Furthermore, we intend to describe how the Swedish environmental organizations lobby towards the EU, and what their views are on lobbying as a democratic method to influence politics. To obtain the material for this study we have interviewed Världsnaturfonden WWF, Greenpeace Sweden and Friends of the Earth Sweden. The results have been analysed by the Theory of Democracy by Robert Dahl, and by the democratic dilemma with lobbying.The result of the thesis is that the environmental organizations view their resources as being sufficient for lobbying towards the EU, and see themselves as being able to influence the EU. They do however experience difficulties in lobbying towards the EU, mainly because of deficient financial resources and competition with the influential industry lobbyists.Our conclusion is that the environmental organizations see democratic problems with lobbying, which are mainly unequal access to EU’s decision-making process and EU’s lack of transparency. The organizations do however value lobbying as a democratic method because of the benefits for decision-makers and citizens.

Dans une interview de 2007, Michael Spence, lauréat du prix Nobel d’économie en 2001, à la question « existe-t-il un leader du logiciel de gestion de risque ? » répond : « La place est à prendre ». Nous souhaitons démontrer qu’une méthodologie de recherche d’information basée sur la déclaration de « liaisons de connaissances », « pensée » sous la forme d’hypothèse de recherche, est capable de contribuer à anticiper une crise dans le domaine pharmaceutique. Le concept est d’anticiper les possibles dangers pour la poursuite des travaux scientifiques sur la transgénèse animale, en surveillant l’environnement de cette discipline. Pour cela nous avons identifié 8 risques potentiels, et identifié les leviers des phénomènes d’influences. Lorsqu’une des hypothèses de recherche se renforce, alors une actualisation des connaissances sur une thématique est émise, un peu à la manière des signaux d’alertes précoces. Une information qualifiée en connaissances est alors proposée aux décideurs. Le challenge à relever est de travailler simultanément sur des bases de données structurées et sur des données non structurées extraites d’Internet, de sorte de proposer un enrichissement en connaissances du document, sous la forme d’une métadonnée supplémentaire, s’affranchissant de la maîtrise des langages d’indexation, et optimisant la recherche d’information en adéquation avec les besoins, les attentes, et les liaisons de connaissances du décideur explicitées dans le profil de veille. Ce profil de veille personnalisé, qui détecte qu’une hypothèse de recherche émise devient forte, intègre le phénomène d’interprétation. Par analogie, citons la méthodologie des chercheurs lors de leurs travaux de bibliographie papier : en feuilletant des revues, ils mettent instantanément en relief l’information parce que des connexions de connaissances intuitives se sont construites. Pour transposer cette opération et l’automatiser, le profil de veille concentre un ensemble de connaissances implicites et explicites, autant d’informations, support du processus d’interprétation. Ainsi, on glisse de la veille vers l’intelligence économique, un environnement dans lequel un documentaliste peut se révéler l’acteur clé de cette méthodologie / In 2007, Michael Spence, 2001 Nobel-prize-winning economist, when asked “is there a leading solution in risk management”, he answered “there is an opportunity”. Information Retrieval Methodology is becoming an indispensable tool to manage risk and provide support to an efficient decision making. This PhD work validates this thesis on an example of Research and Development of transgenic animal technologies. In particular we demonstrate the strength of this methodology in context of development of an early warning system focused on detection of 8 risks and lobbying actions designed to influence legislation and public opinion. A conventional bibliographic research based on keyword search tends to give a large corpus with number of irrelevant documents and documents often ranked inadequately in terms of importance. The end-user is thus forced to browse the suggested documents manually in search for relevant information. Intuitively he or she may identify non-obvious relations between the collected information and the subject based on his/her understanding of the field. However such documents would be discarded or low-ranked in a conventional search. Our search methodology automatises this natural interpretation and understanding process. In practice this challenge is addressed by adding extra metadata to structured databases including internet web sites. This metadata provide indexation of search results by means of an in-depth knowledge based on the facts and relations (i.e. understanding) between them as provided by the end user. Furthermore our approach avoids the need to master multiple indexation languages and overrides the Google search ranking system. Hence this methodology combines information retrieval with features of competitive intelligence build through close cooperation between the information scientists and end-users