Anthropological Perspectives on Fair Trade

Fair trade is a trading partnership, based on dialogue, transparency, and respect, that seeks greater equity in international trade. It contributes to sustainable development by offering better trading conditions to, and securing the rights of, marginalized producers and workers. Minimum prices and social premiums linked to fair trade certifications, which require independent audit of the environmental, economic, and social conditions of commodity production and exchange, are integral to the system. Anthropological explorations of fair trade practices emphasize the cultural dimensions, socio-economic conditions, and political economy. Anthropological scholarship explores how experiences of fair trade are diversely influenced by gender; racial and ethnic identities; differences in wealth and resources, education, and geographic location; and political hierarchies and social institutions. The nuanced insights into fair trade impact produced through detailed, ethnographically driven anthropological research ultimately illustrate the limits of social movement-driven, rural-development alternatives and produce empirically informed, practical suggestions for how the current system could be improved. Anthropological expertise is appreciated within the fair trade assemblage, which encompasses development organizations, certification firms, importers, and retailers.

Determining the Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency (Bawaslu) of Indonesia

A common way to obtain reliable information is to require an independent audit to be conducted so that the information used in decision making is complete, accurate, and unbiased. This study aims to determine the effect of Auditor Competence, Auditor Independence and Professional Skills on Audit Quality at the General Election Supervisory Agency of the Republic of Indonesia (Bawaslu RI) and Provinces throughout Indonesia. The research model describes a conceptual framework as a guide as well as a flow of thought in developing hypotheses. The model in this study describes the influence of personal auditor factors consisting of competence, independence, professional skills on audit quality. The data collection technique in this study used multiple regression analysis using the EViews program. Data analysis techniques include descriptive statistical tests, research instrument tests, classical assumption tests, model determination tests, and hypothesis testing. The results of the study indicate that competence has a positive effect on audit quality at the RI Bawaslu. These results can be used as consideration by the RI Bawaslu to be able to further improve the quality of audits on auditors, because the higher the competence of the auditors, the higher the audit quality. Independence does not have a positive effect on audit quality at the RI Bawaslu. Professional skills have a positive effect on audit quality at the RI Bawaslu. Professional skills are important things that must be applied by every public accountant in carrying out their professional work in order to achieve adequate audit quality.

Has it become more readable? Empirical evidence of key matters in independent audit reports,

ABSTRACT The aim of this study was to analyze the effect of the adoption of Brazilian Accounting Standard - Auditing Technique 701 (NBC TA 701, in its Portuguese initialism) over the readability of audit reports. The study fills a gap in the literature by obtaining empirical evidence regarding the effect of NBC TA 701 on the readability and comprehensibility of audit reports. The study is important for verifying whether the disclosure of key audit matters (KAMs) improves the ease of reading and understanding audit reports after the adoption of NBC TA 701. Unlike in the previous literature, it was observed that the effect of KAMs has a non-linear, U-shaped relationship, which suggests additional benefits to readability based on a certain quantity of key matters reported. The data from a sample of 240 listed companies on the B3 S.A. -Brasil,Bolsa,Balcão (B3), in the period from 2013 to 2018, were assessed using content analysis, descriptive statistics, difference of means tests, and panel data correlation and regression analyses. The results showed that the adoption of NBC TA 701 significantly affected the Flesch readability index (FRI) of the independent audit reports. They also confirmed that the quantity of KAMs reported increases the FRI in a non-linear way, and that the types of key matters affect readability differently according to their complexity. The results provide evidence that the new audit report improves the level of readability in a non-linear way, thus contributing to the informational content of the audit report used by the various users for decision making.

Transformation of retail risk in the post-epidemic period

Subject. The article discusses the transformation of retail risks in the post-epidemic period. The pandemic altered the consumer behavior, thus inducing new risks. E-commerce risks are on agenda. However, some other risks were overlooked, though they relate to changes in consumer preferences, strict hygienic requirements, etc Objectives. We look for new retail risks, which emerge as a result of changes in the consumer behavior during the pandemic. We suggest how retail companies should mitigate the risks. Methods. Retail risks were identified through the content analysis of available sources and evaluate their content. Results. We found new retail risks arising from changes in the consumer behavior of people, including cyberattack risks at retail enterprises, sale of counterfeit or low-quality products, theft, etc. Conclusions and Relevance. To mitigate retail risks in the post-epidemic period, companies need to perform some actions. They should establish the internal cybersecurity department, order independent audit, use the AI technology, etc. The above activities will require significant financial resources and professional talent. Therefore, most of the activities are affordable only for large retail chains.

Solving SEO Issues in DSpace-based Digital Repositories

This paper discusses the importance of search engine optimization (SEO) for digital repositories. We first describe the importance of SEO in the academic environment. Online systems, such as institutional digital repositories, are established and used to disseminate scientific information. Next, we present a case study of our own institution’s DSpace repository, performing several SEO tests and identifying the potential SEO issues through a group of three independent audit tools. In this case study, we attempt to resolve most of the SEO problems that appeared within our research and propose solutions to them. After making the necessary adjustments, we were able to improve the quality of SEO variables by more than 59% compared to the non-optimized state (a fresh installation of DSpace). Finally, we apply the same software audit tools to a sample of global institutional repositories also based on DSpace. In the discussion, we compare the SEO sample results with the average score of the semi-optimized DSpace repository (from the case study) and make conclusions.

Auditor's Communication Identity in Carrying Out Audit Tasks

The purpose of this research is to find out how the identity of the auditor's communication when carrying out an examination task. The research was conducted with qualitative method using a case study and interviews for for collecting the data. The research samples were five auditors at BPK RI Representatives of DIY Province. The research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the Theory of Communication of Identity by Michael Hecht. The theory stated that participants' personal identity is formed by several factors i.e. self-character, code of ethics, and environmental factors. Participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. By understanding each other's identity, it can create a harmonious relationship between the auditor and the audite through mutual support between the auditor and the audite. The attitudes and behaviors shown by the auditors when conducting the audit tasks reflect the identity of the BPK institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. There is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.