Independent Party Research Articles

Responses of European Mainstream to Right-Wing Populism Challenges from the Perspective of the Resilience Concept: Case of the United Kingdom

The article explores how European political mainstream responds to the challenges of right-wing populism and how it effects the resilience of the political system. The British case serves as the empirical material for the article. Focusing on the concept of resilience as a quality of a political system to respond and adapt itself to internal challenges, we use the classification of mainstream strategic responses developed by W. Downs and the analytical tools of historical insti- tutionalism. The article investigates mainstream (Conservative and Labor) strategic responses to the challenges of right-wing populism (United Kingdom Independence Party, UKIP) in the UK. The research concludes that the political mainstream is moving from ignoring strategies to mixed strategies, such as cooptation of the UKIP’s program with elements of political and institutional isolation. Such strategies are effective from the electoral point of view, however, they may be fraught with “unintended consequences” affecting the resilience of the whole political system.

PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR

Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.

Začetki političnega agrarnega gibanja na Slovenskem

V članku je predstavljeno oblikovanje modernega političnega agrarnega gibanja na Slovenskem. Izhajajoč iz časopisnih poročil in drugih relevantnih virov, je opisana predzgodovina nastanka Samostojne kmetijske stranke v novoustanovljeni Kraljevini Srbov, Hrvatov in Slovencev. Poseben poudarek je namenjen Notranjski in Goriški, kjer so bile na predvečer prve svetovne vojne v tedanji habsburški monarhiji ustanovljene prve slovenske agrarne politične formacije.

Fair Value Opinion Shopping or Objective Valuation?

The literature suggests that fair value (FV) estimates from external third-party sources are more reliable than those from managerial inputs. However, using a sample of private insurance companies, we provide evidence that even verifiable FV estimates derived from external third-party sources are not immune to managerial opportunism due to the discretion insurers have in switching sources. We posit that such source switches could either be driven by managerial incentive to faithfully report FV (objective valuation) or to inflate FV estimates to avoid other-than-temporary impairment (OTTI) (FV opinion shopping). Our results indicate FV opinion shopping is the more dominant motive and that source-switches yield less accurate and more upwardly biased FV estimates. Upward switches also reduce both the likelihood and magnitude of OTTI especially for high-impairment-risk securities. Overall, our evidence suggests that opportunism with respect to source-switching potentially compromises the disciplining role of independent third parties in the valuation of fair-valued assets.

The Wine Influencers: Exploring a New Communication Model of Open Innovation for Wine Producers—A Netnographic, Factor and AGIL Analysis

Wine Influencers (WIs) represent a new type of independent third party endorsers that are progressively establishing themselves within social networks. This study analyzes the characteristics of the activity of WIs and the communication model used via Instagram. Netnographic Analysis, Factor Analysis and AGIL methods were applied. The results show five Key-findings within specific relationships established during discussions: advice from Wine Influencers and generalized reciprocity in relationships; structural and social bonds established based on the frequency of messages from regular followers; peer-to-peer relationship development through recommendation; development of trust established through online relationships; wine influencer’s influence on followers regarding everything about the wine. The study derives a model that explains the communication dimensions used by WIs that are: advertising (information about product/brand) (35.71%); persuasion—added value to brand and product (42.62%); brand democratization (10.07%); and identity (8.03%). This study provides a novel contribution to the open innovation process of small and medium-sized wine industries for their marketing strategies.

Variation in GPS and accelerometer recorded velocity and stride parameters of galloping Thoroughbred horses.

With each stride, galloping horses generate large skeletal loads which influence bone physiology, and may contribute to musculoskeletal injury. Horse speed and stride characteristics are related, but the usefulness of using horse speed and distance travelled as a proxy for stride characteristics is unknown. We aimed to determine stride characteristics, their variance and their relationship with speed in horses performing maximally. Retrospective cross-sectional analysis of archived data. Stride characteristics obtained using GPS and inertial sensors in Thoroughbred horses were retrieved. Data per 200m race segment ('sectionals') for horses competing in races (N=25,259 race starts) were analysed to determine if speed predicted stride parameters. Multivariable mixed-effects linear regression models were fitted. Mean (±SD) stride length, stride count (number of strides per 200m), duration and speed were 7.08±0.39m, 28.32±1.56 strides/200m, 0.43±0.02s/stride and 16.63±1.04m/s across all sectionals and starts. Speed and stride length decreased, and stride count increased with race progression (P<0.001). Male sex, greater race distance, better finishing position and firmer track surfaces were associated with less strides per 200m and longer stride durations. Lack of an independent party validation of the measurement system used in this study. There was a substantial inter-horse variation in stride parameters, with speed predicting half or less of this variation. Speed alone does not fully explain stride characteristics in horses. Future studies aimed at investigating the impact of gait on bone biology and pathology would benefit from accounting for stride characteristics (eg length and duration).

Who Should Compensate the Sales Agent in a Distribution Channel?

We analytically study a value chain consisting of three independent parties: a manufacturer, a retailer, and a sales agent. Either the manufacturer or the retailer may compensate the sales agent, and a variety of supply contracts may be used between the manufacturer and the retailer: price‐only, buyback, and channel rebate. We first compare the efficiency of different supply contracts under either compensation scheme, and then compare the two compensation schemes when executed with the best performing supply contract for the parameter range. Under manufacturer compensation, we find that the price‐only contract may perform well in encouraging sales effort and it can dominate the distribution channel coordinating contracts in certain parameter (production and sales effort costs) range. Under retailer compensation, we find that, within the value chain, the buyback contract performs better in quantity coordination and the channel rebate contract performs better in sales effort coordination. Interestingly, our results show that an appropriate supply contract in support of a salesforce compensation scheme helps mitigate the inefficiency brought by the asymmetric sales effort information, and can lead to value chain first best for a wide range of parameters. When this is not the case, manufacturer compensation executed via the price‐only contract dominates for stable demand markets and retailer compensation executed via channel rebate contract dominates when the market’s uncertain outcomes are distinct.

THE CURRENT STATE OF CORPORATE SOCIAL RESPONSIBILITY PRACTICES OF FIRMS OPERATING IN CONSTRUCTION INDUSTRY

The overall aim of this study is to appraise the current practice of Corporate Social Responsibility (CSR) on firms operating in the South African construction market. Primary and secondary sources of data were utilized. The primary data were collected via of questionnaire survey issued to 12 different firms operating within the South African construction sector and secondary data obtained from related and reliable scholarly literature such as journal articles, conference papers, reports, books etc. Out of 60 questionnaires issued, 50 were acquired back, and all surveys received were valid. Descriptive statistical analysis was used for the collected primary data. The study reveals that common CSR variables that are practiced by South African construction firms using certified product/material verified by the independent third party. These include supporting government initiatives on public welfare; Occupational health, business ethics and code of conduct; welfare and safety; Purchasing green material and the most important CSR variables are contractual obligations are met, and product and service providers are paid in a timely manner; Using certified product/material verified by the independent third party; Ensuring fair treatment of workers at work irrespective of race, gender, and disability; and consult employees about crucial business activities. The implementation of CSR activities offers a great solution for many problems that are being faced by the South African construction firms as well as the South African society.

Long-Term Value Creation in Corporate Governance: The Crucial Role for Boards and Auditors

According to the Business Roundtable in the US and the Dutch Corporate governance code, companies should focus more on long-term value creation and be accountable to all their relevant stakeholders. This is only possible if long-term value creation is made explicit and measurable and the reporting is checked by an independent third party. The auditor is the designated party for this. • Steering for long-term value creation is becoming increasingly important for companies. • To make the relatively vague understanding of long-term value creation explicit and measurable, new standards are needed. • The auditor is the appropriate person to audit those new standards. Long-term value creation is given a prominent place in the revised Dutch Corporate Governance Code 2016 (the “Code”). Management and supervisory boards are accountable for both financial and non-financial aspects of long-term value creation. But the Dutch Code does not prescribe what long-term value creation is and how you determine it. In particular, the non-financial aspects of long-term value creation are difficult to measure and to make comparable, communicable and reliable, let alone controllable. How can we make these aspects more measurable? And who should be responsible for controlling long-term value creation goals?

Elisa Scheid

A proposta do artigo é analisar a trajetória de uma professora primária municipal do Rio de Janeiro e militante no movimento operário, Elisa Scheid, a partir de seus escritos e indícios de suas ações, pesquisados nos jornais de grande circulação da cidade e nos impressos vinculados aos movimentos de trabalhadores. O estudo se insere em pesquisa mais ampla sobre a trajetória de mulheres, com destaque para as professoras, e sua participação nas lutas por direitos civis, políticos e no mundo do trabalho, entre os séculos XIX e XX. A análise realizada sugere que Elisa Scheid constituiu ampla rede de sociabilidade, baseada nas suas experiências familiares e de formação educacional, na prática do magistério primário nos subúrbios cariocas e na sua inserção em associações, publicações e organizações políticas formais. Participou da criação e da direção da União Operária do Engenho de Dentro e do Partido Operário Independente. A despeito das interdições e desigualdades históricas de gênero, classe e raça, nossa hipótese é a de que a professora representou liderança proeminente na defesa dos direitos dos/as trabalhadores\as e da educação, atuando na propaganda político-partidária e na formação de agremiações trabalhistas. Os indícios de sua trajetória retratada neste artigo evidenciam a ocupação de espaços públicos possíveis a algumas mulheres, ao menos àquelas pertencentes aos meios letrados. Suas lutas políticas relativizam a representação corrente sobre o suposto predomínio do mundo doméstico como limite para as experiências femininas naquele contexto histórico.

Introduction: The Interwar Woman Writer: Politics and Aesthetics

This special issue is prompted by a concern to probe the ways in which the claims of literary and political engagement were mutually constitutive for interwar women writers. These women lived through two rounds of electoral reform in 1918 and later in 1928, the opening up of the professions to some women through the 1919 Sex Disqualification Removal Act, the reform of divorce law in 1924 and 1937, as well as significant socio-political upheaval, including the first Labour government in 1924 and the 1926 General Strike. As they wrote novels, tracts and pamphlets, women writers assumed a wide range of official roles that were informed by the shifting political world in which they found themselves: Winifred Holtby was a member of the Six Point Group and Independent Labour Party; Sylvia Townsend Warner was a committed communist; Naomi Mitchison stood as Labour candidate for the Scottish Universities seat in 1935; Virginia Woolf had a life-long affiliation to the Women’s Co-operative Guild; Storm Jameson was a co-founder member of the Peace Pledge Union. The essays in this issue draw attention to the nuances of the political commitments of interwar women writers and their writing as a site of reflection on these commitments. The introduction situates this edited collection in terms of recent developments in modernist and middlebrow studies and provides summaries for the chapters that follow.

Limitations in the Application of Computer Simulations of Temperature Rise of Completely New Designs of MV Metal Enclosed Switchgear

Temperature rise simulation deals with different physical domains describing heat generation and heat dissipation effects. Cigre working group A3.36 has conducted a study on temperature rise simulation of switchgear for distribution and transmission level. The working group built up new, manufacturer independent devices. Members of the working group simulated the temperature rise in advance to the tests, which were performed at laboratories of universities, as independent parties. In order to assess the simulation accuracy, the simulation results are compared to each other and to the measured results. This paper summarizes the main findings from the medium voltage device. The study has shown that when simulating the temperature rise on a completely new design, with reliable input values of contact resistances and emissivity coefficients, an accuracy of about 25% could be expected. Primary reason seems to be based on the complexity of simulating the heat dissipation mechanisms. To get a more accurate result, verification and validation is needed in order to adjust the parameters determining the heat dissipation. This study has also illustrated that it requires good knowledge (especially of the radiation) in order to adjust these parameters properly.

Determining the Increase in a Building’s Appreciation Rate Due to a Reconstruction

The reconstruction of buildings generally prolongs their useful life, increases their utility value, and last but not least, leads to an increase in their value. These assumptions only apply if an independent third party reaches the same conclusion together with the owner. However, the undesirable effect of the reconstruction of a building may be a decrease in its value. The aim of this contribution is to determine the change in value of an older sample building assessed in the included case study as a result of its reconstruction. Valuation methods are applied, which, as it turns out, reveal the inaccuracy of the subjective view of the person who reconstructed the building. The resulting change in the value of the sample building is discussed from the point of view of the applied valuation methods and other value-creating aspects (subjective view of the owner on the value of the building, historical value of the building, etc.). The contribution concludes with recommendations for maximizing the increase in value of a property through its reconstruction so as to eliminate the risk of a decrease in its value.

LEGAL FORMS OF ATTRACTING AND PROMOTING INVESTMENT

The article deals with new legal forms of attracting private investment to the nation’s economy carried out by the state — special investment contracts and agreements on attracting and promoting investment. The author concludes that these agreements are organizational ones, and they are aimed at organizing the implementation of investment projects with the support of the state. The assignment of a special investment contract to a civil law contract is denied. The article analyzes the grounds for extending civil legislation to an agreement on the protection and promotion of capital investment. Investment protection and promotion agreement is characterized as multilateral. Each of the public legal entities is an independent party providing the investor with support measures provided for by legislation and municipal legal acts. The article shows the difference between the investor and the investor-organizer of the investment project. An investor-organizer is only a legal entity, but a Russian legal entity. The advantages of a project company acting as an organizer of the implementation of an investment project are shown.

VeSpAR trial: a randomized controlled trial comparing vessel-sparing anastomotic repair and transecting anastomotic repair in isolated short bulbar urethral strictures

BackgroundVessel-sparing anastomotic repair (vsAR) has been developed as a less traumatic alternative to transecting anastomotic repair (tAR) to treat isolated short bulbar urethral strictures. This vessel-sparing technique could result in improved functional outcomes without jeopardizing the excellent surgical outcome after (transecting) anastomotic repair. The purpose of this study is to directly compare vsAR and tAR for both surgical and functional outcomes.MethodsThis trial is a prospective, interventional, multi-center, single-blinded, 1:1 randomized, controlled, non-inferiority, phase II trial. Sample size calculation resulted in a required sample size of 100 patients (50 patients per arm). Trial participants will be randomized by an independent third party using a computer-based random sequence generator with permuted blocks of variable size. The primary objective of this trial is to show that vsAR is non-inferior to tAR in terms of failure-free survival after 24 months of follow-up, considering a non-inferiority limit of 10%. Failure is defined as the inability to pass a 16-Fr flexible cystoscope through the reconstructed area without damaging the urethral mucosa. Secondary end-points mainly include differences in postoperative complications and changes in functional outcome parameters, which will be assessed with validated questionnaires. All participants are scheduled for follow-up at 3, 12, and 24 months postoperatively.DiscussionThis trial will provide level Ib evidence about the differences in both surgical and functional outcome between vsAR and tAR, which may importantly scape the future of bulbar urethral reconstruction. Depending on the trial results, this phase II trial may generate a larger phase III trial with more statistical power and a lower alpha value.Trial registrationThis trial is registered at clinicaltrials.gov (NCT03572348) and in the Belgian Clinical Trial Registry (B670201837335). The trial was registered prospectively. Registered on 28 June 2018.

The status stratification of radical right support: Reconsidering the occupational profile of UKIP’s electorate

Drawing on Weber’s conceptualisation of class and status as distinct principles of social order, this article argues that support for the United Kingdom Independence Party (UKIP) is better understood as a status-based phenomenon than a class-based one. Operationalising status as a function of social distance between occupational groups, we show that whilst class was a poor predictor of UKIP support in 2015, status scores were strongly and negatively correlated to the likelihood of supporting UKIP. The opposite is true for the Conservatives’ and the Labour Party’s electorates, which were still much more strongly aligned on class lines. The effect of status on UKIP preference remains strong after controlling for educational qualifications, suggesting that the status scale taps into a deeper divide than simply an educational cleavage. Moreover, we find that status plays a similar role in predicting the likelihood of voting for right-wing populist parties (RPPs) in other Western European countries as well.

Blurred Boundaries: Some Historical Precedents for Radical Right‐Wing Populism in Contemporary Britain

The last decade has seen a surge of academic interest in radical right‐wing populism, a movement that has drastically altered the political landscape of twenty‐first‐century Britain. Prior to 2016, the clearest sign of the populist radical right's ascendency was the rise of the United Kingdom Independence Party (UKIP), the political party which led the charge for Britain's departure from the European Union. In the wake of Brexit and the 2019 General Election, however, the future of the populist radical right in Britain is uncertain, owing to the resurgence of the Conservative Party and the emergence of a “big tent” populist challenger overseen by UKIP's former leader Nigel Farage. This article explores some of the historical precedents for radical right‐wing populism in contemporary Britain, arguing that the ideological roots of UKIP and its ilk are to be found in the radical traditions of English conservatism, rather than the fascistic heritage of the extreme right. It contends, however, that the ideological interests of conservative populists and right‐wing extremists in the United Kingdom have frequently intersected — and that this blurring of the boundaries is likely to continue in future manifestations of the country's populist radical right.

Optimal scheduling of an EV aggregator for demand response considering triple level benefits of three-parties

The electric vehicle (EV), when aggregated by an agent (Aggregator), is a suitable candidate for participating in demand response in power system operation. As the interface between distribution network and EV users, as well as an independent party at the same time, an optimal scheduling algorithm is necessary with consideration of benefits of three parties, which in return will affect aggregators’ sustainable development. The benefits of distribution system from demand response, aggregator and EV users are defined in this paper. EV users’ benefit is described by their satisfaction on SOCs reached after a given period of time and overall costs/revenues for charging/discharging and policy award/penalty, while the benefit of distribution network for the integration of large amount EV loads through aggregator is evaluated by aggregator’s load shifting capability through a price-based demand response (DR) program under real time electricity price. The optimal scheduling of the aggregator is with an objective of maximizing its own benefit under constraints of EV users’ minimum satisfaction and minimum load-shifting capability required by distribution network. The optimization scheduling is tested by a test system, and further analysis is given on the effect of aggregator’s facility level and technology (Vehicle to Vehicle) and the operation mode of aggregator group on the benefits of three parties.

Rewolucyjne partie chłopskie w II RP w świetle historiografii

The aim of this article is to summarise the current state of academic research regarding revolutionary peasant parties in the Second Polish Republic: the Independent Peasant Party (IPP), Union of Peasant Left “Self-Help” and Belarussian Peasant and Workers “Hromada” that operated in the north-eastern borderlands. These political formations, whose target group was peasants, were crypto-communist. Although officially independent, they were actually agencies&#x0D; of the Communist Party of Poland (CPP) and Communist Party of Western Belarus, which were in turn branches of Soviet intelligence in Poland. These groups aroused greatest interest among researchers prior to 1989 (during the existence of the communist block) due to the fact that Polish historians, members of the ruling Polish United Workers’ Party at the time, monopolised scientific research. Members of the PUWP’s satellite United People’s Party also had the&#x0D; opportunity to work on this issue, but their influence was much weaker. Articles regarding the Hromada were also available; however, much more detailed and important were those written in the Belarussian SSR. Practically in all cases those scientific papers were written in line with the communist ideology that praised the work of these parties. Still, thanks to research in Polish and Soviet archives, we can obtain valuable information about them and their members. After the decline of the communist block the topic has received much less attention from researchers both in Poland and Belarus, except for those who had already worked on it during the communist era and published a few fragmentary articles. As a result, the issue discussed in this article is still waiting for comprehensive and honest scholarship.

Substansi dan Formal Bentuk Usaha Tetap (BUT) Pada Strategi Pengurangan Pajak

With a self-assessment system in carrying out taxation obligations, the tax authority must conduct atax audit so that the tax reduction strategies conducted by taxpayers can be detected and tax revenues can be received optimally. Taxpayers have the aim of maximizing profits by reducing tax payments. The lack of tax regulations in determining permanent establishment (PE), associate enterprises (related party), and elaboration of double taxation avoidance agreements or tax treaty (P3B), can be used by taxpayers, especially taxpayers from abroad for reducing tax payments in Indonesia. By using a case study in the Tax Court Decision in Indonesia, it is easily seen that foreign taxpayers implement strategies for tax reduction. By disguising BUT as a business relationship with an independent party, branch profit tax can be avoided and expenses for head office can be a way of reducing taxes and transferring profits abroad. Lack of information possessed by tax authorities regarding taxpayers and incomplete tax regulations, making taxpayer businesses in tax reduction cannot be prevented or reduced optimally. Efforts should be made to complete regulations especially those relating to BUT if there are transactions that are substantially BUT but formally not BUT, and associate enterprises due to the use of technology, as well as the translation of a tax treaty, especially terms that have not been explained in P3Ba tax treaty, such as the term 'control'.