Business Reporting for Decision Making 5th Edition continues to cover the basic principles of business decision making using fundamental concepts and tools from the disciplines of financial accounting, management accounting and finance. Focusing on how accounting information is used in business decision-making processes, the text provides clear explanations, applications, and supporting digital resources to help you appreciate the significant role of accounting information in all business environments. This text comes with WileyPLUS, where you can access an online version of the textbook as well as a wealth of interactive iStudy resources. In addition, you can access a comprehensive collection of practice tests that will help you ace your exams.
Overview[ edit ] Political scientist Thomas R. Dye once said that politics is about battling over scarce governmental resources: And the battling for influence has happened in every organized society since the beginning of civilization, whether it was Ancient AthensFlorence during the time of the MediciLate Imperial Chinaor the present-day United States.
If voting is a general way for a public to control a government, lobbying is a more specific, targeted effort, focused on a narrower set of issues. Painting by Liborio Prosperi. The term lobby has etymological roots in the physical structure of the British Parliament, in which there was an intermediary covered room outside the main hall.
People pushing an agenda would try to meet with members of Parliament in this room, and they came to be known, by metonymyas lobbyists, although one account in suggested that the application of the word "lobby" is American and that the term is not used as much in Britain.
In this sense, anybody who tries to influence any political position can be thought of as "lobbying", and sometimes the term is used in this loose sense. A person who writes a letter to a congressperson, or even questions a candidate at a political meeting, could be construed as being a lobbyist.
Lobbyists are intermediaries between client organizations and lawmakers: One definition of a lobbyist is someone "employed to persuade legislators to pass legislation that will help the lobbyist's employer.
Others work for advocacy groupstrade associationscompanies, and state and local governments. Lobbyists can be one type of government official, such as a governor of a state, who presses officials in Washington for specific legislation.
An estimate from reported that more than 15, federal lobbyists were based in Washington, DC ;  another estimate from suggested that the count of registered lobbyists who have actually lobbied was closer to 12, For example, inTaiwanese officials hired American senator-turned-lobbyist Bob Dole to set up a controversial phone call between president-elect Donald Trump and Taiwanese President Tsai Ing-Wen.
Generally, lobbyists focus on trying to persuade decision-makers: Congress, executive branch agencies such as the Treasury Department and the Securities and Exchange Commission the Supreme Court,  and state governments including governors. Federal agencies have been targeted by lobbyists since they write industry-specific rules; accordingly, interest groups spend "massive sums of money" trying to persuade them to make so-called "carve-outs" or try to block specific provisions from being enacted.
Federal agencies such as the State Department make rules such as giving aid money to countries such as Egyptand in one example, an Egyptian-American businessman named Kais Menoufy organized a lobby to try to halt U. For example, in the Roe v. Wade decision, it ruled on the legality of abortion.
A variety of forces use lobbying tactics to pressure the court to overturn this decision. Lobbyists represent their clients' or organizations' interests in state capitols.
An example is a former school superintendent who has been lobbying state legislatures in California, Michigan and Nevada to overhaul teacher evaluations, and trying to end the "Last In, First Out" teacher hiring processes; according to one report, Michelle Rhee is becoming a "political force.
Petersburg  lobbied the Florida legislature using paid lobbyists to represent the city's interests. There is lobbying activity at the county  and municipal levels, especially in larger cities and populous counties.
For example, officials within the city government of Chicago called aldermen became lobbyists after serving in municipal government, following a one-year period required by city ethics rules to abstain from lobbying. Pro bono publico clients offer activities to meet and socialize with local legislators at events like fundraisers and awards ceremonies.
Single issue versus multiple issue lobbying[ edit ] Lobbies which push for a single issue have grown in importance during the past twenty years, according to one source. If a corporation wishes to change public policy, or to influence legislation which impacts its success as a business, it may use lobbying as a "primary avenue" for this purpose.
Outside lobbying, or sometimes indirect lobbying, includes attempts by interest group leaders to mobilize citizens outside the policymaking community, perhaps by public relations methods or advertisingto prompt them to pressure public officials within the policymaking community.
History of lobbying in the United States The Federalist Papersin which Framers Madison, Hamilton and Jay strove to sway public opinion, could be considered according to current usage as an outside lobbying effort. The Constitution was crafted in part to solve the problem of special interests, today usually represented by lobbies, by having these factions compete.
James Madison identified a faction as "a number of citizens, whether amounting to a minority or majority of the whole, who are united and actuated by some common impulse of passion, or of interest, adverse to the rights of other citizens, or to the permanent and aggregate interests of the community",  and Madison argued in Federalist No.
There has been lobbying at every level of government, particularly in state governments  during the nineteenth century, but increasingly directed towards the federal government in the twentieth century. The last few decades have been marked by an exponential increase in lobbying activity and expenditures.
Inthe Washington Post estimated that there were 13, registered lobbyists, describing the nation's Capitol as "teeming with lobbyists. These firms usually have some lawyers in them, and are often founded by former congressional staffers, legislators, or other politicians.
Corporations[ edit ] Corporations which lobby actively tend to be few in number, large, and often sell to the government. Most corporations do not hire lobbyists.marcus evans - Producers of global conferences, strategic business conferences, congresses and corporate marketing events.
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