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The research focuses on determining the prospects for improving the practice of accounting, reflecting in International Financial Reporting Standards (IFRS), and managing intellectual property objects in Uzbekistan based on international experience. Using data from the World Bank's 2022 statistics and regression analysis, the authors model the impact of a set of managerial measures on the manifestations of creating and applying intellectual property objects. The authors conclude that nonfinancial measures are preferable, with human resource management (HRM) in research and development (R&D) being a prospective choice for managing the creation and application of intellectual property objects. The theoretical significance lies in justifying the need to reflect an expanded list of intellectual property objects in IFRS. The research also justifies the conditions for effective management of intellectual property objects, that are a rejection of financial measures and reliance on and active use of nonfinancial management measures. The managerial significance is reflected in the newly developed nonfinancial approach to accounting, reflecting in IFRS and managing intellectual property objects. This approach can enhance the efficiency of such management in knowledge-intensive and high-tech industries, unlocking the potential of IFRS to support the development of the knowledge economy. The practical significance lies in offering author recommendations for improving the practice of accounting, reflecting in IFRS, and managing intellectual property objects in Uzbekistan. Implementing these recommendations in the practice of IFRS and corporate accounting in Uzbekistan could propel the country toward a leading model in the knowledge economy and strengthen its position in global high-tech markets.

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.

“Web3” is a practice in participatory digital infrastructures through the ability to read, write, and control own digital assets. Web3 is hailed as the alternative to the failings of big tech, offering a participatory mode of digital organization and shared ownership of digital infrastructure through algorithmic governance. This paper offers an introductory playbook to researchers entering the field of Web3 by providing an analytical lens to approach the emergent field of Web3 as “infrastructuring.” It argues that Web3 can be understood as a collective, community exploration of “how to infrastructure.” Drawing on qualitative examples derived from digital ethnographic methods, the study reveals that play, politics, and prefiguration are fundamental qualities underpinning Web3’s vision of offering an “exit” from established institutional infrastructures. Therefore, a primary challenge Web3 faces in its governance experiments centers around the question of how to effectively build and manage infrastructure.

Using bibliometric techniques, the author analyzes a dataset of 276 articles on cross-border mergers and acquisitions (CBMAs) published in 13 management and international business journals. The author assesses the scientific impact and visualizes the intellectual landscape of research on CBMAs by analyzing publication and citation data and interconnections between publications. First, the author assesses annual publication trends and identifies highly cited articles and productive journals in the dataset that have significantly contributed to our understanding of CBMAs. Second, the author identifies main themes in recent research on CBMAs by focusing on frequently used keywords in publications. Third, the author identifies clusters of related research and explores their interrelationships to outline emerging trends, new perspectives, and directions for future research on CBMAs. Overall, this chapter contributes to the understanding of CBMAs by documenting the progress made to date and providing important insights for future research.

With the ongoing educational disparities and an increasingly diverse special education student population, the need for Black special education teacher faculty at Historically Black Colleges and Universities (HBCUs) has never been greater. The role of Black women in higher education is indispensable as a means of addressing the social injustices faced by students of color with disabilities, diverse communities, families, and historically underserved groups by training Black educators. In this chapter, the author introduces her authentic self and academic journey as foundational to the proposed ideas expressed. The roles of novice special education faculty are discussed, including the challenges these emerging professionals face in obtaining tenure, promotion, and grant procurement. This is followed by suggestions for how to respond to the microaggressions (e.g., classism and colorism) encountered by both Black and White peers. Based on that groundwork, a series of best practices are proposed for creating safe spaces, nurturing and mentoring our future special education teachers. The chapter ends with a reinforcing and supporting summary of lessons learned to promote persistence and retention among Black special education teacher education faculty.

Research and development (R&D) is a vital strategy for firms to sustain their competitive locus and profitability in the global marketplace. Therefore, the existing research is engrossed in the correlation between firm performance (FP) and R&D intensity (RDI) meta-analysis. It also examined the ‘Type of Firm’ as a moderator in this relationship.

This study is motivated by its potential to address existing knowledge gaps, guide decision-making, influence policy and contribute to advancing theoretical and practical insights in the domain of business, economics and innovation.

This study is based on the secondary data. The researcher uses ‘Meta- Essentials 1.5’ for meta-analysis covering the studies of developed and emerging economies from 1985 to 2022.

The outcome conveys a small effect of magnitude between RDI and FP. It also indicates the positively significant linkage between them, directing that investing in R&D projects leads to improvement in the performance of companies. It also points out that private firms engaging in R&D activities have a negative while public firms have a positive correlation with their performance.

Understanding this linkage is imperative as it aids managers in making strategic decisions, the government in funding research-related schemes and investors in choosing R&D projects for investment.