motto of "keep out of the media" in the case of events that expected to be negative or damaging to reputation. Agenda surfing refers to the following of trends or "surfing" on the wave of issues that originally were mentioned in the opinion-leading media and is also known as "intermedial agenda-setting". By following articles in the opinion-leading media, it can be predicted relatively well in many case what issues will be taken up by other media as well in the near future. Topics may also be initiated by /rigger events, 1.e. by events that — in light of their sudden and unexpected occurrence — can very quickly achieve a top ranking on the media and public agenda, but also the policy agenda. The topic — or, in the case of disputed topics, also issues — thus imposes itself, so to speak. The salience of topics and issues constitutes the core of the agenda-setting approach. Accordingly, agenda-setting research usually focuses on "examining the attention or assignment of salience to specific issues." (Eichhorn 2005, 13). For the case examined in this paper, the theoretical considerations of the two doctoral students Marc Benton and P. Jean Frazier at the University of Minnesota School of Journalism and Mass Communication (1976, 261ff) may also be interesting. By introducing the term information holding in the agenda- setting literature, Benton and Frazier expanded the concept of the agenda-setting function of the mass media and identified three different levels: 1. Awareness of the existence of a general issue or problem, 2. Awareness of the existence of special issues/problems and solutions, 3. Specific knowledge of solutions to the problem and who proposes them. Benton und Frazier (1976, 261) rely on a paper by Palmgreen, Kline and Clarke that already two years previously saw media consumers in a much more active role than in traditional agenda-setting research, with their call for inclusion of "personal salience information" as "the perception of a causal linkage between certain aspects of a problem and an individual’s own life space" and "subjective knowledge". Benton and Frazier showed for the first time that agenda-setting effects also exist on levels 2 and 3, since the media create attention not only for a specific issue or problem, but also often convey information on potential solutions as well. Benton and Frazier only found this at levels 2 and 3 exclusively for daily newspapers, but not television (see also Eichhorn 2005, 13). Where in turn the media obtain this information is often an open question or, in the opinion of the author, could potentially be answered with the theory of Dearing/Rogers described above. 2.2 Issues management The term issue is central to agenda-setting theory. The term predominantly refers to public concerns, but also political, social or general societal disputes (Bonfadelli 1999, 223ff). The most widespread American definition of issue encompasses both political and social problems: "current topics and civic concerns linked to the national interest" (Eyal 1985 and Shyles 1983, cited in: Eichhorn 2005, 8). According to this definition, the tax affair under investigation is in any event an issue, and also according to Eichhorn's summary, according to which the term issue in connection with agenda setting refers to an event or a group of events,