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Netflix names Microsoft as partner for new consumer subscription plan – The Official Microsoft Blog – Microsoft

Were thrilled to be named Netflixs technology and sales partner to help power their first ad-supported subscription offering.

At launch, consumers will have more options to access Netflixs award-winning content. Marketers looking to Microsoft for their advertising needs will have access to the Netflix audience and premium connected TV inventory. All ads served on Netflix will be exclusively available through the Microsoft platform. Todays announcement also endorses Microsofts approach to privacy, which is built on protecting customers information.

This is a big day for Netflix and Microsoft. Were excited to offer new premium value to our ecosystem of marketers and partners while helping Netflix deliver more choice to their customers.

Here is what Netflix COO Greg Peters said today:

In April we announced that we will introduce a new lower priced ad-supported subscription plan for consumers, in addition to our existing ads-free basic, standard, and premium plans. Today we are pleased to announce that we have selected Microsoft as our global advertising technology and sales partner.

Microsoft has the proven ability to support all our advertising needs as we together build a new ad-supported offering. More importantly, Microsoft offered the flexibility to innovate over time on both the technology and sales side, as well as strong privacy protections for our members.

Its very early days and we have much to work through. But our long-term goal is clear: More choice for consumers and a premium, better-than-linear TV brand experience for advertisers. Were excited to work with Microsoft as we bring this new service to life.

Tags: advertising, netflix

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Netflix names Microsoft as partner for new consumer subscription plan - The Official Microsoft Blog - Microsoft

EV disruptors hit industry speed bumps that have plagued legacy automakers for years – Reuters.com

DETROIT, July 13 (Reuters) - Electric vehicle startups that promised to disrupt the automotive industry by using a software- and technology-heavy approach are now scrambling to cut costs amid the type of industry slowdown that has bedeviled Detroit automakers over the years.

To remain a player in an increasingly competitive business as incumbent automakers introduce their own EVs, startups like Rivian Automotive Inc (RIVN.O) and Arrival SA will need to tighten their belts and in some cases reinvent themselves, industry officials and analysts said.

In many cases, they are partnering with larger, deep-pocketed companies to aid their survival and provide access to funds.

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Those who fail to control their spending or find the right partners could wind up like electric delivery van startup Electric Last Mile Solutions , which filed for Chapter 7 bankruptcy protection last month. Industry officials do not expect that to be the last startup to hit a pothole. read more

"Like every company that is burning money, you need to make the right adjustments so that you can get to the other side of the desert," said Evangelos Simoudis, a Silicon Valley venture capital investor and industry adviser.

Even as overall new-vehicle sales have slumped during the COVID-19 pandemic, EV demand remains strong. Global sales of battery electric and plug-in hybrid electric vehicles nearly doubled last year to 6.6 million, according to the International Energy Agency.

On Tuesday, British startup Arrival said it planned to cut spending, reorganize its business and potentially shed 30% of its workforce in response to the challenging economic environment. read more

Arrival, trying to launch production of electric delivery vans, is following the lead of industry stars Tesla Inc and Rivian, which have cut jobs as supply-chain snarls hobbled production, holding revenue below expectations and sending costs soaring.

Arrival said its $500 million in cash on hand would last until late 2023 with the proposed cuts. The question is whether that will be enough.

"One billion dollars doesn't last very long in the auto business. That's a redesign for a Malibu or something," Cox Automotive executive analyst Michelle Krebs said.

Partnerships or long-term contracts with financially strong companies are one lifeline for EV startups.

Stellantis CEO Carlos Tavares said on Wednesday that rising inflation is cutting off easy access to "free money."

"This means some startups will have a little bit more difficulty to develop by themselves," he said during an awards presentation to startups with whom the carmaker works.

Rivian not only has a large deal to supply vans to Amazon.com Inc (AMZN.O), but the online giant also is a major investor.

Rivian Chief Executive R.J. Scaringe told employees on Tuesday that job cuts were coming in order for the company "to stay ahead of the changing economic landscape." read more

Lordstown Motors Corp (RIDE.O), an Ohio startup that briefly had a larger market value than Ford Motor Co (F.N), has restructured, selling assets to and partnering with Taiwanese contract manufacturer Foxconn .

The staff cuts and restructuring in the new EV industry reflect challenges common to all automakers, and some that are unique to small companies in a capital-intensive industry where even global economies of scale sometimes are not enough to assure profitability.

When Tesla CEO Elon Musk last month told top executives in his company in an email that he had a "super bad feeling" about the economy, and said the world's most valuable automaker needed to cut its salaried staff by 10%, he was amplifying concern about the global economy other CEOs shared. read more

"This is an incredibly tough business," said Barry Engle, a former auto executive who started a special-purpose acquisition company that merged with air taxi startup Lilium . "With the success of Tesla, it's easy to forget that was a story that was 20 years in the making and along the way there were many points where they stared death in the face."

In Tesla's case, economic turbulence struck as the company was launching large assembly plants in Texas and Germany. Supply- chain bottlenecks had turned those operations into "money furnaces," Musk told members of a Tesla fan club last month. read more

Detroit automakers are at risk too from rising money costs and persistent supply-chain problems.

At General Motors Co(GM.N), executives look at a dashboard of market indicators "every day, every week, every month," Chief Financial Officer Paul Jacobson told investors at Deutsche Bank conference in June. "I don't want to end up in a situation where we walk off a cliff."

So far, established automakers have been able to raise prices on their popular, high-volume combustion trucks and SUVs to keep cash flowing. GM, Ford and Stellantis have so far stuck to their full-year profit forecasts.

EV startups do not have established model lines churning out cash the way the Ford F-series truck lineup does. The slumping stock market and rising interest rates have made it tougher for new companies to raise fresh capital from investors. That intensifies pressure to start building and selling vehicles, and to slash expenses to conserve cash on hand.

Canoo Inc (GOEV.O) shares got recharged on Tuesday when the company said it had landed the deal to deliver 4,500 delivery vans to retailer Walmart(WMT.N). read more

Canoo shares rose more than 50%, although from a low base. The company told investors in May its management had "substantial doubt" about the company's ability to remain a going concern. read more

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Reporting by Joseph White and Ben Klayman in DetroitAdditional reporting by Nick Carey in LondonEditing by Matthew Lewis

Our Standards: The Thomson Reuters Trust Principles.

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EV disruptors hit industry speed bumps that have plagued legacy automakers for years - Reuters.com

How To Perfect the Recruitment Process – Software Advice

The modern recruitment process is linear, often starting with a search for potential candidates who match available job positions and ending with the onboarding process. However, HR professionals and recruiters such as yourself can refine this recruitment procedure to fit your companys unique needs.

A refined recruitment process makes everything more efficient and cost-effective for your recruitment team and potential candidates. The big question is: How do you streamline your HR process so it fits like a glove along with your companys unique hiring needs?

Tailor the recruitment process to your companys unique needs by improving each step of the process flow so it works smoothly for your company.

In order to hire candidates that will be the best fit for your company, you need to make sure you know what your company needs. Think in terms of what the role requires, but also the type of candidate thatll be the best fit for your company. For example, an SMB welding company might have a strong focus on the technical skills of potential welders, while a media company looking for a social media manager might want a strong focus on both technical and personality skills. To help you streamline this process, itll help to ask yourself the following questions:

A job description is often a candidates first interaction with your company. Well-crafted job descriptions attract suitable candidates, while poorly written ones are often ignored. How do you perfect your job description? You can start with the following:

Make job descriptions clear and concise

When writing your job description for a role, be specific and concise about what you want. Be clear in the roles responsibilities, be non-comparative when describing the basic qualifications needed (education, work experience, etc.), and include behavioral capabilities for the job. An excellent guide for you to look at is Harvards hiring tool kit[1].

Create simple but clear job titles

Creating industry-standard and concise job titles will make sure your job description appears in search engine results. This is important because potential candidates cant apply if they cant find you. Avoid using terms such as rockstar, ninja, or clickbait titles such as Great opportunity for Millenials! Instead, use industry-standard titles such as TIG welder, fullstack engineer, social media manager, etc.

Use inclusive language

Make sure your job description is free of biased or discriminatory language[2] that may deter qualified candidates from applying. For best results, run your job description with an AI-based software that detects and ideally suggests alternatives for you to use. Also, let potential candidates know about your companys dedication to DEI[3] by posting an inclusive statement on all your job descriptions.

Recruitment is a lot like going fishingyou need to know where the fish are. There are many channels in which you can post your job ads, but the key to success is knowing where to post them.

To know where to post your job ads, you need to know who your potential candidates are and their preferred channels. You can even be unconventional and post jobs on Tinder[4] (a dating website) like Amazon did when looking for engineers. Or you can skip the written job posts altogether, create video job ads instead[5], and post them on Youtube and other social media channels.

After posting your job ads, youll want to monitor which channel you receive most of your job applications from. Knowing from where you get most of your job applications is a form of recruitment KPI[6]. This data helps you track which channel brings in the most qualified candidates that are a good fit for your company. Whichever source brings the most conversion is where you should channel your resources.

Instead of having just one person interview a candidate, create a team. A team will be able to get different types of information from the candidates and eliminate any personal bias that may creep in during interviews. When creating your interview team, consider people with diverse backgrounds and characteristics who will be respectful of different cultures and situations. The FAS in Harvard[1] suggests limiting your interview team to no more than four members. When youve assembled your team, be clear about each team members role, and assign one person to be the decision-maker in the group.

Solid onboarding can make a big difference to a team members success. The sooner your new team member is working, the sooner they will feel integrated and valued. Research by Glassdoor says companies with good onboarding improve the retention of new hires by 82%.[7] Below are some ways you can ensure an excellent experience for your new team members:

Fine-tuning your recruitment process with the right strategies to fit your companys needs ensures youll be getting a diverse set of applicants so you can find the perfect team memberall while being cost-effective. Remember there is no perfect recruitment process, only the process thats a great fit for your company. Are you looking for tools that can help refine your recruitment process? Take a look at some of the top recruiting solutions that can help you.

Sources

1. Staff hiring at the faculty of arts and sciences, Harvard University Faculty of Arts and Sciences

2. Do your job ads use discriminatory language? You may not realize they do., Recruiter.com

3. DEI definitions, The University of Iowa

4. Amazon advertise new job openings on tinder, Global Dating Insights

5. 21 of the best video ads of all time, Wyzowl

6. 9 recruitment kpis to measure success in your organization, AIHR

7. The true cost of a bad hire [PDF], Brandon Hall Group

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How To Perfect the Recruitment Process - Software Advice

The ABCs and IRCs of cannabis accounting – CFO Dive

Andrew Hunzicker is a CPA and CEO of DOPE CFO, which provides accounting and bookkeeping training programs for financial professionals in the cannabis industry. Views are the author's own.

Professionals, finance executives and accountants who are new to the cannabis sector and have never worked with large sums of cash are often finding themselves in a bind by relying on accounting controls from the past that likely wont work in this industry.

The fact of the matter is that if you want to successfully keep your cannabis company or clients in compliance, you have to implement solid internal controls over paying bills in a timely manner and maintaining pristine records of each payment, daily cash counts and segregation of duties.

Accounting professionals and financial report preparers often misinterpret tax codes in an effort to increase deductions that dispensaries may not be allowed to take. This means that the CEOs and CFOs who are heavily relying on their accounting teams are unknowingly putting their company at risk of large fees, or worse, being shut down for not following the correct procedures.

One area of confusion for many is section 280e of the Internal Revenue Code (IRC), which is what stops cannabis operations like dispensaries from getting tax deductions. Because it remains classified as a Schedule 1 substance, any business that distributes or owns cannabis products is technically trafficking it, regardless of the intent.There are no cutting corners or loopholes to get around 280E and find deductions; the IRS is more than aware of the games being played and is putting its foot down.

Since cannabis companies cant take deductions or credits like traditional companies, they dont have many options when it comes to reducing tax liability; in fact, the only way to do so is by relying on section 471 of the IRC to determine which costs can be allocated via cost accounting to inventory and eventually to Cost of Goods Sold (COGS). This process is highly complex, even more so for dispensaries.

So, how exactly do you get deductions for dispensaries?

The answer lies within COGS and the IRCs 471 section. However, the application of the tax rules vary from vertical to vertical within the cannabis industry, making it even more difficult for dispensaries than for a farm or manufacturing type of business in this space.

One general rule that applies for all cannabis companies is the use of inventories and the method used has to unquestionably reflect the companys income and align with the way a company accounts for inventory in the financials.

For dispensaries specifically, regulations essentially allow a dispensary taxable income to be lowered via COGS if the accountant is making sure to do it correctly. Because the IRS is so strict, its essential that cannabis accounting professionals are keeping track of their clients inventory accounting if the company hopes to be able to successfully pass an IRS audit.

Poor bookkeeping is no joke, and the legal fines a company may have to pay can be over $70,000, or more. Just take a look at the Alterman v. Commissioner case if you need a cautionary accounting tale. The 2018 Tax Court decision upheld a 20% tax penalty on the taxpayer for underpayment of the tax liability related to deductions taken, according to a June 15, 2018 report from the law firm Lowndes.

Still, success is more than possible when you follow the correct procedures and understand how to adhere to IRC 280E and 471.

One of the other unfortunate aspects of accounting for dispensaries is that there arent very many tools out there that can make an accounting professionals life easier in the cannabis sector. With state-mandated seed to sale, coupled with POS systems that are poorly integrated and hard to reconcile, there are a number of added headaches around dealing with cannabis.

Cash controls are a whole other issue since banking is pretty much non-existent in many states. Local licensing authorities are holding owners responsible for having adequate security measures in place, so companies cant use theft as an excuse for missing cash.

To add insult to injury, accounting software often isnt cannabis friendly, so youll need a dispensary-specific chart of accounts and work papers so that you can do proper GAAP accounting if you plan to take any allowable deductions.

In short, the best way for a company in the cannabis sector to succeed is to implement annual, quarterly, monthly, weekly, and daily procedures for dispensary accounting and to strictly adhere to both GAAP and IRC 280E so that the business can correctly minimize taxes.

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The ABCs and IRCs of cannabis accounting - CFO Dive

An open letter to the YCL – What did Lenin really stand for? – Socialist Appeal

Comrades, you have joined the Young Communist League (YCL) to fight against capitalism, and for socialist revolution. You were looking for a revolutionary party based on the ideas of Marx and Lenin.

The Communist Party was founded over 100 years ago with such ideas at its heart. Its early years were guided by Lenins advice and policy, and saw great successes.

But the seizure of power by Stalin in Russia, and the promotion of the theory of socialism in one country, distorted the work of Communist parties around the world, including in Britain, leading them into a blind alley of reformism and nationalism from which they have never escaped.

Never has this been clearer than today, in the depths of the deepest crisis of capitalism for 300 years. At precisely this moment, the Communist Party leaders shun the fight for revolutionary socialism in favour of mild reformism and a national British Road to Socialism.

The leaders of the Young Communist League (YCL), meanwhile, replace revolutionary education and propaganda with flares and food bank collections. The systematic work of building support for communist ideas among the working class is ignored in favour of stunts. The League prioritises style over substance.

These leaders swear by socialism in every other sentence, while they trample the programme and methods of Marx and Lenin in practice. In doing so, they sweep under the carpet the crimes of Stalinism.

But if you dont learn from history, you will repeat its mistakes. After all, isnt the revolutionary party supposed to be the memory of the working class?

Marxism is based on internationalism, or it is nothing. The interests of the world socialist revolution are our starting point. This is rooted in the international character of capitalism itself.

Capitalism has created a world market, a world division of labour, and a worldwide working class. Capitalism has laid the material basis in terms of industry and technique for the development of world socialism and classless society. World revolution and international socialism were the basis of the teachings of Marx and Engels. This was fully understood by Lenin and the Bolsheviks.

From his first involvement in revolutionary politics, Lenin held true to an internationalist line. He tied the fate of the Russian Revolution to the European socialist revolution.

In fact, such was Lenins internationalism that he was even prepared to sacrifice the Russian Revolution for a successful revolution in Germany. He was an internationalist not just in words, but in deeds. And he had no time for petty nationalism within the revolutionary party.

The present policy of the Communist Party leaders has drifted very far from this Leninist approach. In the latest version of the Communist Party programme, Britains Road to Socialism, we find only two short paragraphs on internationalism buried halfway through the document.

In those paragraphs, internationalism is presented as a secondary afterthought, or a byproduct of the struggle for socialism in one country. For the Communist Party leaders, it is nothing more than a nice idea to be promoted, rather than the axis around which all revolutionary policy is based.

For example, the CP document says:

International solidarity often plays an important role in helping workers and peoples fight and win battles for justice, peace, and freedom in their own countries.

Compare this to Lenins writing in April 1918, as the Russian Revolution was consolidating power: We shall achieve victory only together with all the workers of other countries, of the whole world...

For Lenin, internationalism was central. But for todays Communist Party leaders, internationalism is peripheral.

The document continues:

Socialisms values, principles, and aspirations can only be universal rather than purely local or national. In practice, however, this does not negate the primary, essential need to overthrow capitalism at the level where the capitalist class holds state power.

In other words, internationalism is a nice aspiration, but is of little practical consequence in the struggle for socialism.

Marx disagreed. He built the First International in the 1860s, which was an active revolutionary organisation with sections across Europe, which intervened in the English trade unions and the Paris Commune. The statutes of the International were guidelines for practical revolutionary work. In them Marx wrote: The emancipation of the workers is not a local, nor a national, but an international problem.

Todays leaders of the Communist Party directly contradict this when they write that overthrowing capitalism is primarily a national problem.

Given the international character of capitalism in the epoch of imperialism, capitalism as a whole cannot be overthrown purely on a national level. That is why Lenin established the Communist International in 1919, which was dissolved by Stalin in 1943 as a gesture to the Allies. The Communist International held up the banner of world revolution, which was abandoned by Stalin and his reactionary theory of socialism in one country.

History shows us that without the international extension of the socialist revolution, the revolution will be isolated and in danger of degeneration. That is why the Bolsheviks, who never held the idea that socialism could be established in backward Russia, regarded the Russian revolution as part of the world revolution.

Without a conscious and predominant policy of internationalism, any successes on a national scale can only ever be temporary.

The relegation of internationalism to an aspiration which often plays a role in the class struggle has led the Communist Party leaders to abandon the perspective of world revolution, in favour of appeals to the international bourgeoisie (the so-called United Nations, for example) to solve the problems of capitalism and imperialism.

To fight the oppression of Palestinians, for example, genuine revolutionaries need a programme of class struggle methods, like the Palestinian general strike seen in May 2021. That means also arming the masses, and linking their struggle to overthrow capitalism with that of workers and youth across the region including in Egypt, Turkey, Iran, and even within Israel itself.

This would be the basis for a Socialist Federation of the Middle East, which alone can guarantee the rights of all workers and youth throughout the region. On a capitalist basis, there can be no Palestinian liberation, because the Israeli capitalist class will never allow the existence of an independent sovereign Palestine.

The Communist Party leaders disagree. During the social explosion in Palestine last year, John Foster, the CPs International Secretary, said:

A two-state solution based on pre-1967 borders, establishing a sovereign state of Palestine alongside a secure Israel, remains the only realistic solution to the ongoing conflict and the oppression of the Palestinians.

With this the CP leaders abandon any idea that the revolutionary struggle of the workers and youth of the Middle East can solve the Palestinian problem. Instead they put their faith in international diplomacy, presumably brokered by the bourgeoisie of other nations, to create sovereign states under capitalism.

This proposal suggests that its possible to reconcile the interests of the Israeli capitalists with those of the Palestinian masses, on whose oppression the Israeli rulers base their power. In what way this is a realistic solution is anyones guess.

The Communist Party policy, which has abandoned socialist revolution, is to demand that the capitalist class find a solution to the oppression of Palestine. A genuine socialist policy would work towards a Socialist Federation of the Middle East, the architect of which can only be the working class of the entire region.

CP policy in China also ditches international proletarian solidarity in favour of Socialism with Chinese Characteristics. They defend the idea that socialism is being built in China, when capitalism has been clearly re-established, under the tutelage of the so-called Communist Party.

Under Deng, the CP popularised catchphrases like it is glorious to get rich and assured the aspiring capitalists that it was acceptable for some people to get rich first. Under Jiang Zemin, capitalists were formally invited to join the party.

As the Evergrande crisis displayed last year, the Chinese economy is now capitalist to the core, backed by a strong state. Its fluctuations are determined by market forces and its policies are dictated by the needs of big business. Chinese economic growth is today based on the accumulation of more and more debt, which is a drag on further growth, and which is fuelling the crisis of overproduction that is wracking the Chinese economy.

To escape these contradictions, China must export more and more, and expand its own imperialist sphere of influence. This is the meaning behind its Belt and Road initiative.

The growing class contradictions in China threaten outbreaks of social unrest, including in the important Xinjiang province, which is of great strategic importance to the Chinese ruling class, and where the Uyghur population is concentrated.

It is this, more than anything else, which explains why the Chinese ruling elite has ramped up oppression of the Uyghurs, including the use of re-education camps, the existence of which is not disputed by the Chinese state.

A Marxist policy towards China requires international solidarity with the Chinese workers and youth, who are increasingly struggling against Chinese capitalism and the vicious exploitation of the new ruling class.

The leadership of the CP and the YCL take the opposite view, aligning themselves with the Chinese ruling elite, instead of the workers and peasants.

Last year, during the centenary celebrations of the Chinese Communist Party, the general secretary of the CP, Robert Griffiths, said:

[Chinas development] has been made possible by the planned nature of economic and social development, with key industries and services under public ownership or control, directed and led by the Communist Party of China through its mass organisations and the established institutions of state.

According to the CP, the Chinese economy is actually subject to planning and control by the Chinese masses. But if this is the case, what is the explanation for the Evergrande debt crisis?

How did it happen that, last year, Chinese energy companies turned peoples lights and heating off to force the government to remove the cap on energy prices so that they could make more profit?

China now has almost as many billionaires as the USA, while the working class faces brutal exploitation. This is especially the case for the nearly three million migrant workers in China, who have no rights.

How can such crises, big business diktats, and inequality be the product of planning and control by the masses?

In the same speech Griffiths said:

In the finest internationalist tradition of the communist movement, China is also assisting other countries and peoples to accelerate their own economic and social development through the Belt and Road initiative.

The Belt and Road initiative is primarily aimed, not at enriching other countries, but at strengthening China, both economically and strategically.

For example, China currently controls Sri Lankas Hambantota deepwater port through a 99-year lease, and has lent heavily to the $4bn railway linking Kenyas port of Mombasa with Nairobi. These strategic assets are to secure Chinas control over imports and exports to these countries.

One part of the Belt and Road initiative is the China-Pakistan Economic Corridor. This involves a loan from China to Pakistan of almost $50bn, which will be paid back with interest at rates up to 6%.

Last October, a crisis erupted in Uganda when it became apparent that a $200 million loan from Chinese banks for the development of the airport in Kampala could grant the Chinese ruling class the right to seize the airport if repayments are not made.

The Belt and Road initiative is patently not a product of the finest internationalist traditions of the communist movement, but is rather a product of Chinese imperialism trying to strengthen its position.

Finally, Griffiths added:

I have also learned not to trust any reports in the West about Xinjiang and its Uyghur people, having witnessed for myself how the Uyghur language can be seen and heard everywhere and how most of the top state and Party personnel there are themselves Uyghur-speaking Uyghurs.

It is true that we should be deeply suspicious of the Wests crocodile tears for the Uyghur people. Western imperialism has cynically exploited and oppressed national minorities for centuries, and it is hypocrisy of the worst kind for them to condemn Chinas treatment of the Uyghurs.

However, to deny that such oppression exists and is simply made up by the Western media is false. This flat denial of what the Chinese state itself doesnt dispute requires closing ones eyes to the facts. Similarly, the leaders of the British Communist Party for decades swallowed the line that Stalin was building socialism in Russia, which was shown to be false.

The mistakes of CP policy on China stem from the treatment of internationalism as a vague aspiration instead of a concrete task. Real internationalism requires a serious understanding of the regimes, economies, and class nature of different countries. On that basis, a programme for action can be developed.

The leaders of the CP and the YCL have replaced that with support for the Chinese capitalist regime, on the superficial basis that it uses the language and symbols of communism.

The nationalism of the Communist Party leaders is repeated even more crudely by the leaders of the Young Communist League.

One of the recent campaigns listed on the YCLs website is online meetings about progressive patriotism. In April this year, the YCL posted an image of the St Georges Cross on social media with the assertion that the task of socialists is to reclaim national identity.

This focus on giving a left colouration to English nationalism will only sow confusion and play into the hands of reactionaries.

Ideas of patriotism and nationalism are not inherent to working-class consciousness. They are deliberately promoted by the ruling class using every means at their disposal, to divide workers and strengthen national cliques of capitalists.

Communists should have nothing to do with this nationalist poison. Faced with relentless nationalistic and patriotic bourgeois propaganda, we must stand firm on a principled internationalist programme which remorselessly exposes the hollow lies of patriotism and nationalism.

If we capitulate to this propaganda even one inch, or try to combine socialism with bourgeois patriotism in some way, we will find that instead of turning nationalists into socialists, we will have turned socialists into narrow nationalists.

This is what Lenin explained: there is no middle ground between nationalism and internationalism. They are irreconcilably opposed camps. He wrote:

Bourgeois nationalism and proletarian internationalism such are the two irreconcilably hostile slogans that correspond to the two great class camps throughout the capitalist world and express two policies on the national question. (Critical remarks on the national question, 1913)

The leaders of the YCL should reflect carefully on Lenins writings on nationalism and internationalism. The task of socialists is not to reclaim national identity but to be ruthless in our criticism of all ideas that divide workers and hold back the working class movement, including so-called left patriotism.

Every genuine communist wants to see power in the hands of the working class, in Britain and in every other country. How is this to be achieved?

In the Communist Manifesto, Marx and Engels explain that the workers cannot overthrow the capitalist class without first winning political power, thats to say without transforming the state into the proletariat organised as the ruling class.

As Lenin explained:

The basic question of every revolution is that of state power. Unless this question is understood, there can be no intelligent participation in the revolution, not to speak of guidance of the revolution.

In State and Revolution, Lenin explains that the chief and fundamental point in the Marxist theory of the state is that all previous revolutions perfected the state machine, whereas it must be broken, smashed. This is the lesson that Marx drew directly from the experience of the Paris Commune.

In other words, for the working class to take power, the existing bourgeois state machinery of parliament, courts, police, army, prisons, etc. cannot be taken over and refined, polished or perfected to suit the interests of the working class. It must be smashed to pieces, to be replaced by newly created working-class state institutions, such as workers councils.

This, Lenin says, is a fundamental point of Marxist theory. Its what distinguishes revolutionaries from reformists.

Unfortunately, this fundamental point of Marxist theory upon which Lenin based his most famous theoretical work has been jettisoned from todays Communist Party programme.

In Britain's Road to Socialism, the CP leaders provide us with a rigid blueprint of a revolutionary process, which develops through stages, and which hinges on capturing the existing bourgeois state machinery and wielding it in the interests of the working class.

The opening stage in Britains socialist revolution will therefore have to culminate in the election of a left-wing government at Westminster, based on a socialist, Labour, communist and progressive majority at the polls, says the document.

It continues:

From the outset, the left government will have to introduce extensive changes in recruitment, staffing and management policies within the civil and diplomatic services, the judiciary, the police, the secret services and armed forces in order to replace key personnel with supporters of the revolutionary process.

Members of the YCL may be thinking that changes to management techniques in the civil service is not the kind of communist policy they signed up for. There is nothing Marxist or Leninist about this approach to the state, which aims to capture the bourgeois state apparatus and, bit by bit, refashion it into a tool for the workers.

The problem is that this is like trying to turn a dangerous tiger into a playful kitten by pulling its teeth out one by one. As soon as you pull the first tooth, youll likely lose your arm. The capitalist class is not simply going to sit by and watch its state apparatus be dismantled piece by piece.

Back in 2015, an unnamed serving general of the British army told the press that Corbyn would face a mutiny and a coup if he tried to scrap Trident, pull out of NATO, or shrink the armed forces in any way. Corbyn had only been leader of the Labour Party for a few months at the time, let alone leader of the country.

The idea that a left government would be able to introduce extensive changes to staffing policies in the armed forces without provoking a rebellion is a far-fetched and dangerous illusion to be peddling.

Our task is not to win positions in the bourgeois state apparatus. The key to socialist revolutions in the past has instead been the emergence of alternative forms of state power, built and operated by the working class. This is a phenomenon known as dual power.

In six pages setting out exactly how the revolutionary process is to unfold, there are just two sentences in the CPs programme about these institutions which have formed the embryo of workers power in every proletarian revolutionary movement throughout history:

New bodies of working-class and popular power are likely to be necessary to monitor or take over state functions and ensure implementation of the LWP [Left Wing Programme]. These are likely to emerge from the class struggle itself as trades unions, community organisations and other forms of popular action engage in the contest for power at local, regional, national and state level.

What the CP leaders say is likely to be necessary (as if it is simply an option) as a supplement to reforming the bourgeois state apparatus, has, in fact, been instrumental in all past revolutions.

During the Russian Revolution, the organs of workers power were precisely the soviets. Elsewhere they have been workers and soldiers councils, factory committees, strike committees, or even neighbourhood committees. These embryos of workers power are key in any revolutionary overturn, as opposed to the illusory formal democracy we have under capitalism.

The revolutionary process has in each case consisted of a struggle between the opposing organs of state power one representing the bourgeoisie, and the other the proletariat. The task of communists, in this situation of dual power, is to explain the necessity of transferring the entire state power to the working class. This is the essence of Lenins famous slogan: All power to the soviets.

It is certainly true that there are no soviets or workers councils in Britain today. If communists were to advance a slogan of all power to the soviets at the present time, they would be rightly looked upon as absurd.

However, in the revolutionary period opening up, councils of action or extended strike committees, as in the 1926 General Strike, will be thrown up.

To sow illusions in a programme of reform of the bourgeois state apparatus is inexcusable for real communists.

Instead of reformist sloganeering, the leaders of the Communist Party and the YCL should be educating a new generation of revolutionaries in the history of past revolutions and the Marxist theory of the state. This would be serious preparation for the future revolutionary developments in Britain.

Abandoning the Leninist approach has led the CP leaders to make serious mistakes. For example, during Jeremy Corbyns leadership of the Labour Party, they saw him as the best chance for years of a left politician capturing a position in the bourgeois state machine, and so cheered his reformist policies uncritically.

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An open letter to the YCL - What did Lenin really stand for? - Socialist Appeal