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International Accounting Standards are steadily becoming the norm. The European Union agreement that all listed companies in Europe must comply by the year 2005 has hastened the process further. This brings particular challenges for all organisations in the financial services world but for insurance companies in particular. The authors assess what changes will be required in insurance company reporting and lay particular stress on risk management.

The ERIC Clearinghouse on Educational Administration at the University of Oregon acquires, indexes and abstracts documents relating to the theory and practice of administration and publishes newsletters, bibliographies and interpretive reviews of research studies. The Clearinghouse is responsible for documents dealing with the leadership, management and structure of public and private educational organizations at the elementary and secondary levels. Attention is paid to documents bearing upon not only educational but also other areas of administration and to relevant publications relating to the humanities and the social and behavioral sciences. In this paper administrators and scholars in the field are advised how to draw on the resources of ERIC Clearinghouse on Educational Administration.

Analyses the strategy of ingredient branding and its implications on the distribution channel members, in addition to its potential for aiding product introduction and adoption. Considers the benefits and the drawbacks for the supplier, manufacturer, retailer and consumer. Concludes that the appropriateness of ingredient branding depends on manufacturer‐supplier relationship, the need to differentiate the brand, and the ability to implement the new branding strategy.

This paper critically evaluates the political economy of Web3 and offers a neo-institutional model to explain qualitative observations of contemporary digital social movements. By starting to develop a sociological model of Web3 rooted in micro-organizational practices, including trust mediation and social coproduction, this paper re-evaluates assumptions of scarcity, economic value, and social belonging. It concludes by introducing a novel research program to study digital polycentric governance that focuses on community self-governance of digital common pool resources (DCPRs) and looks forward to empirical research using on-chain datasets from decentralized autonomous organizations (DAOs).

This paper argues that a coordinated network of independent producers is crucial in creating an immersive metaverse. A digital asset layer that is beyond the control of any single counterparty, along with reliable definition and exchange of fungible and non-fungible digital objects, is important for individual digital creative expression to flourish. Non-fungible digital objects are essential in creating an asset layer for a metaverse that approximates the full range of independent human creative expression. The development of non-fungible tokens (NFTs) alongside cryptocurrencies, governed by distributed and transparent control, can create an intermediation layer that is separate from the control of a platform intermediary.

At this point in its short history, online information retrieval possesses many of the characteristics of an art. In spite of much that is logical and orderly about it, there are few specific rules of action or well‐defined procedures that are known to apply in all retrieval situations. Except in the simplest of cases, online searching is more uncertain and tentative than this.. It is largely guided by heuristics rather than algorithms.