1. Artificial Intelligence Creations and Ownership – Who should the Intellectual Property belong to?.-2. Fostering Innovation by Utilising Big Data: The Data Act and the Risk of Quasi-Exclusivity Reinforcing Data Lockups.-3. Legal Nature of NFTed artwork -- A comparative study.-4. Intellectual...

The research in this paper has two objectives. Beginning with an examination of the historical development of how financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and the International Accounting Standards Board will be...