A decent income is an important part of overcoming economic disparities in agricultural development, especially in developing countries where most of the population are small farmers. As a developing country, Indonesia has also established a decent standard of living by setting a minimum wage as a reference for a decent income at the national and regional levels. However, this benchmark is not relevant to be applied uniformly at all levels of workers. This research determines the national coffee development area as the study center. We developed the Anker living wage methodology as a simple concept for determining living income for certain worker communities, especially for small farmers in rural areas who dominate the type of work in Indonesia. a socio-spatial approach is used to visualize the distribution of the dynamics of a decent life in various conditions of farming households. We found that 96.6% of coffee farming households in the national coffee development area had an inadequate living income, and only 3.4% were at an adequate level. We conclude that the current state of agricultural land management does not guarantee a decent income, even though efforts have been made to maximize agricultural crop productivity. The spatial description also shows that this condition is evenly distributed throughout residential areas. It is hoped that this approach can become an essential reference in implementing agricultural development programs that focus on welfare and equitable development as benchmarks for sustainable development goals in the future.

This study investigates the interaction between audit firms and key audit matters (KAMs) to measure their impact on financial reporting quality in Palestine, thereby enriching the discourse on financial reporting. A descriptive statistical method was used to analyze the audit reports of listed Palestinian firms from 2018 to 2022. A methodology that scrutinizes the clarity and informativeness of KAMs across different audit firms and KAM types, the research investigates how audit procedures and risk assessments contribute to the comprehensibility of KAM disclosures. The findings highlight a significant disparity in the readability of KAMs attributable to audit firm selection, with the non-Big Four firms exhibiting distinct approaches. This understanding, gathered through multivariate analysis, offers valuable contributions to the ongoing discourse on financial reporting quality, emphasizing the essential role of audit firms in shaping the effectiveness of audit reports and KAM disclosures.

Virginia Woolf (1882-1941) enjoys worldwide reputation among modern writers for her art of the steam-of-consciousness in the 20th century. Mrs. Dalloway is the representative novel in which Woolf well practices her writing skills and finds her true voice, drawing many researchers’ attention. This paper stands the point -- modernism, which responds to literature and society, alternation of space and time arranged by Woolf under the influence of Einstein’s modern science theories, and the disillusionment of Septimus Warren Smith discarded by his so-called modern society after World WarⅠ.

This study investigates the complex interrelationship between democracy, corruption, and economic growth in Greece over the period 2012–2022. Using data from Transparency International, the Economist Intelligence Unit, and Eurostat, appropriate methods such as Ordinary Least Squares (OLS) regression, Generalized Method of Moments(GMM) estimation, and Granger causality tests were applied. The findings reveal that increased democracy correlates positively with reported corruption, likely reflecting heightened transparency and exposure. Conversely, economic growth shows a negative association with corruption, underlining the role of structural reforms and institutional improvements. These insights emphasize the need for strengthening democratic institutions, promoting digital governance, and implementing targeted economic reforms to reduce corruption and foster sustainable development.