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"The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR."

"Private transfer have important role in economic landscape. Unlike in developed countries, many people in developing countries must depend on financial transfer from their children as main of old-age support. Therefore, transfer from children replaces the function of social security institution that insure elderly to enjoy smoothing consumption over his or her remain lifetime. Therefore, parents finance human capital investment to their children and, in return, children repay their loan by providing support (in form monetary transfer) for their parents. This article aimsto examine the role of level education of children, intensity of contact and geographic proximity on intergenerational transfer, especially income transfer from children, using data from Indonesian Family Life Survey (IFLS). By controlling for any characteristics of children (i.e., age, gender and marital status) and characteristics of parent (activity, parent's education and health status), the results show that education of children has significant and systematic effect on child-to-parent income transfer, i.e: the higher education level, the higher amount of transfer. Additionally, both money transfer and commodity base transfer have significant relationship with parent's regularly activity. To some extent, these findings are consistent with idea that children area the important source of old-age support security, especially in developing countries."

"This book is intended for statisticians with minimal backgrounds in algebra. As we ourselves learned algebraic notions through working on statistical problems and collaborating with notable algebraists, we hope that this book with many practical statistical problems is useful for statisticians to start working on the field"