(New links added frequently. Additional pointers welcome.)
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In general, parents should be aware that there are effectively no state or national boundaries on the Internet. Depending on where you are, it may or may not be legal for you to import chewing gum, export cryptography software, smoke cigarettes in public, or make comments opposing the policies of your local government.
Once you give your children access to the World Wide Web, there is no way to prevent them from seeing things that may upset or confuse them, offend you, be forbidden by your local government, or contradict their or your cherished beliefs. Even looking over their shoulders may not work. Don't say I didn't warn you. (Some filtering services are becoming available, so this is changing.)
In general, kids are mostly inclined to be sensible. If they see something uninteresting, they'll say ``Yuck!'' and click the back button. In any case they are unlikely to run into anything on the Web that's nearly as disturbing as what they can see on TV network news.