Relevant bibliographies by topics / Harmonisation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Harmonisation'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 March 2025

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Journal articles on the topic "Harmonisation"

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De Vos, Rolf. "Harmonisation." Refocus 7, no. 1 (January 2006): 60–61. http://dx.doi.org/10.1016/s1471-0846(06)70522-4.

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Bartlett, D. T. "Editorial - Harmonisation." Radiation Protection Dosimetry 87, no. 4 (February 2, 2000): 237–42. http://dx.doi.org/10.1093/oxfordjournals.rpd.a033003.

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Sauer, Fernand. "European pharmaceutical harmonisation." Pharmaceuticals, Policy and Law 17, no. 1,2 (2015): 9–15. http://dx.doi.org/10.3233/ppl-140396.

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Arthur, H. "Harmonisation in Africa." Quality Assurance and Safety of Crops & Foods 11, no. 7 (December 10, 2019): 613–22. http://dx.doi.org/10.3920/qas2018.1463.

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Edwards, I. Ralph, and Cecilia Biriell. "Harmonisation in Pharmacovigilance." Drug Safety 10, no. 2 (February 1994): 93–102. http://dx.doi.org/10.2165/00002018-199410020-00001.

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Hassard, John. "Who Wants Harmonisation?" Management Research News 13, no. 6 (June 1990): 5–6. http://dx.doi.org/10.1108/eb028082.

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Walmsley, A. D., and W. Harzer. "Forward to harmonisation." British Dental Journal 211, no. 9 (November 2011): 397–98. http://dx.doi.org/10.1038/sj.bdj.2011.917.

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Syed Ismail, Syed Soffian, Faudziah Hanim Fadzil, Ku Norizah Ku Ismail, and Engku Ismail Engku Ali. "Mandatory Financial Disclosure Harmonisation of Local Governments in Peninsular Malaysia." IPN Journal of Research and Practice in Public Sector Accounting and Management 3, no. 01 (December 23, 2013): 83–100. http://dx.doi.org/10.58458/ipnj.v03.01.04.0029.

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Harmonisation in accounting refers to either disclosure or measurement harmonisation where two financial reports are comparable in terms of one specific event, if under the same circumstances, this event is accounted for the same way in both reports. This study focuses on the actual reporting practices, i.e. disclosure harmonisation, rather than measurement harmonisation. Since one of the characteristics of public sector accounting among the local governments in Malaysia is lack of harmonisation in financial disclosure, therefore the objective of this study are to examine the extent of mandatory financial disclosure harmonisation of local governments in Peninsular Malaysia. Annual reports from 76 local governments in Peninsular Malaysia for the financial year ended 2008 were scrutinised. Each local government was rated based on the Mandatory Financial Disclosure Harmonisation Index (MFDHI) and scoring procedure. Seventy one items (divided into seven sections) were included in the MFDHI, and this requirement is in accordance with the Local Government Act 1971, FTC No. 4/2007 and FRS. The study shows that the level of mandatory financial disclosure harmonisation (MFDH) by local governments in Peninsular Malaysia is high, i.e. 79.62 percent. The result of this study supports the stewardship theory as it is able to explain the objective of a mandatory financial statement to provide useful information to assess management’s stewardship. This is reflective of the expected relationship between the public and the local governments in managing their resources efficiently and effectively so as to discharge their accountability through harmonised financial statements. Keywords: Mandatory Financial Disclosure Harmonisation, Local Government, Harmonisation, Mandatory Financial Disclosure Harmonisation Index
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Lowe, Gerry, Bruce Spottiswoode, Jerome Declerck, Keith Sullivan, Mhd Saeed Sharif, Wai-Lup Wong, and Bal Sanghera. "Positron emission tomography PET/CT harmonisation study of different clinical PET/CT scanners using commercially available software." BJR|Open 2, no. 1 (November 2020): 20190035. http://dx.doi.org/10.1259/bjro.20190035.

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Objectives: Harmonisation is the process whereby standardised uptake values from different scanners can be made comparable. This PET/CT pilot study aimed to evaluate the effectiveness of harmonisation of a modern scanner with image reconstruction incorporating resolution recovery (RR) with another vendor older scanner operated in two-dimensional (2D) mode, and for both against a European standard (EARL). The vendor-proprietary software EQ•PET was used, which achieves harmonisation with a Gaussian smoothing. A substudy investigated effect of RR on harmonisation. Methods: Phantom studies on each scanner were performed to optimise the smoothing parameters required to achieve successful harmonisation. 80 patients were retrospectively selected; half were imaged on each scanner. As proof of principle, a cohort of 10 patients was selected from the modern scanner subjects to study the effects of RR on harmonisation. Results: Before harmonisation, the modern scanner without RR adhered to EARL specification. Using the phantom data, filters were derived for optimal harmonisation between scanners and with and without RR as applicable, to the EARL standard. The 80-patient cohort did not reveal any statistically significant differences. In the 10-patient cohort SUVmax for RR > no RR irrespective of harmonisation but differences lacked statistical significance (one-way ANOVA F(3.36) = 0.37, p = 0.78). Bland-Altman analysis showed that harmonisation reduced the SUVmax ratio between RR and no RR to 1.07 (95% CI 0.96–1.18) with no outliers. Conclusions: EQ•PET successfully enabled harmonisation between modern and older scanners and against the EARL standard. Harmonisation reduces SUVmax and dependence on the use of RR in the modern scanner. Advances in knowledge: EQ•PET is feasible to harmonise different PET/CT scanners and reduces the effect of RR on SUVmax.
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Kirk, Elizabeth, and Harriet Silfverberg. "Harmonisation in the Baltic Sea Region." International Journal of Marine and Coastal Law 21, no. 2 (2006): 235–58. http://dx.doi.org/10.1163/157180806777973095.

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AbstractThis paper explores harmonisation of international regimes, in particular the factors that impact on it in practice. These issues are explored in the context of the harmonisation project undertaken by HELCOM in 2000–01. As will be demonstrated there are four main factors that influence the likelihood of harmonisation of measures. Of these the one most likely to promote harmonisation is pragmatism. The other three—geographic, economic and political factors—are all more likely to tilt against harmonisation than for it.
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Dissertations / Theses on the topic "Harmonisation"

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Cabral, Giordano. "Harmonisation automatique en temps réel." Paris 6, 2008. http://www.theses.fr/2008PA066236.

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Le terme « système d’harmonisation automatique en temps réel » (HATR) désigne une application qui accompagne une mélodie possiblement improvisée, en trouvant une harmonie appropriée et en utilisant une rythmique fixe. Outre les contraintes de performance et de portée, le système et l’utilisateur peuvent s’influencer mutuellement. Ce type de système prend des éléments de l’accompagnement, la composition, et l’improvisation automatiques, et demeure un projet à défis par la complexité technique impliquée et par le manque de références solides dans la littérature scientifique. Dans cette thèse, nous proposons des extensions de techniques développées dans les dernières années dans le domaine de la récupération d’information musicale pour arriver à des solutions capables de travailler directement sur le signal acoustique. Une série d’expérimentations ont été réalisées et regroupées par cycle de développement afin d’identifier les principaux paramètres impliqués dans le développement d’un système de ce type. Cela nous a permis de construire plus que des applications isolées, mais un véritable framework de création de solutions pour l’HATR.
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Tridimas, Panagiotis. "Harmonisation of securities regulation in the EEC." Thesis, University of Cambridge, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.317933.

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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Bouzou, Zoubaïda. "L' harmonisation des politiques des organisations internationales." Nice, 2006. http://www.theses.fr/2006NICE0054.

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Les organisations internationales justifient l'utilisation de techniques harmonisées par un pur objectif de fonctionnement plus efficient de la coopération mondiale. Suite à de nombreuses tentatives de rapprochement inter organisations durant les précédentes décennies, la recherche de stratégies internationales plus efficientes apparut nécessaire pour ne plus être confronté à des problèmes de coordination insolubles ou tout au moins diminuer de tels risques. Cette approche concrète pose également la prépondérance d'une harmonisation des pratiques opérationnelles des organisations internationales. Il est vrai que dans notre monde mondialisé aucun organe, organisation ou instrument ne peut, seul, traiter de manière globale l'ensemble des questions touchant aux biens publics mondiaux ou bien au financement du développement. En d'autres termes, l'harmonisation pourrait s'inscrire dans une logique d'une meilleure maîtrise de la mondialisation. Ce faisant, elle peut également se révéler comme un moyen à travers lequel la gouvernance mondiale est pratiquée, mettant à la disposition des acteurs de la scène internationale une palette de pratiques novatrices. Pourtant, le débat sur le lien, qui existerait ou qui n'existerait pas, entre les motivations d'une action et ses effets est ici pertinent. En l'occurrence, l'harmonisation pourrait être bien plus l'empreinte d'un objectif politique que celle d'une simple politique de cohérence du système international. L'harmonisation pourrait finalement être une politique dont l'ultime objectif tendrait à la prise du pouvoir par les acteurs les plus influents suivant une nouvelle méthode d'action
The use of harmonized techniques is justified by the international organizations as being a strategy for a more efficient global cooperation. After many attempts for a better cooperation between international organizations during the former decades, the research for international strategies being more effective seemed to be necessary in order to avoid coordination difficulties or diminishing at least such risks. This concrete approach makes a compelling case for the preponderance of operational harmonized practices. In our global world, it seems that neither organ, nor organization nor instrument could face alone all the matters relating to the global public goods or the development financing. In other words, harmonization could be an opportunity in order to reach a better globalization management. Nevertheless, it could also be a strategy that brings news techniques for the practice of global governance. This work demonstrates that global governance has become a multi-layered process within which states and non-state actors alike play vital, if often conflicting roles. The debate referring to the existing or non existing link between the action incentives and its effects is definitely relevant. Harmonization could actually be a political objective more than a simple coherence policy of the international system. Harmonization could eventually be a policy from which the last emerging incentive would be the power-taking by the more influent actors according to a new method of action
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Perdiz, Daniel. "Harmonisation européenne en pharmacovigilance, implication du pharmacien." Paris 5, 1995. http://www.theses.fr/1995PA05P243.

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Lecossois, Delphine. "La determination du prix : quelle harmonisation? quel avenir?" Thesis, McGill University, 1995. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=23911.

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Depending on the legal tradition one belongs to, the price is or is not a material term of contract. In American law, the Uniform Commercial Code expressly authorizes the open price contract. On the contrary, the French Civil Code forbids it and renders such a contract void for indefiniteness. This situation does not favor the international relations since, in many cases, the national courts seized read the international contract or law through the lenses of domestic law or principles.
To avoid these consequences, a great harmonization has been undertaken since 1929. This effort resulted first in the adoption of the articles 14 and 55 of the United Nations Convention on Contracts for the International Sale of Goods. However, these articles conflict with one another and this results in several possible interpretation by the national courts.
A work of harmonization has been completed since then by UNIDROIT and resulted in the adoption of the General Principles of International Commercial Contracts.
The purpose of this thesis is to criticize the open price system adopted by UNIDROIT and analyse the future of such a principle in the international and national settings.
Because of their extreme divergence this study will compare the Uniform Commercial Code's open price system and the French civil code.
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Chang, Mann-Long. "Harmonisation of procedural law in international commercial arbitration." Thesis, University of Stirling, 2009. http://hdl.handle.net/1893/9931.

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The principle of party autonomy is widely accepted in the practice of international commercial arbitration. However, it still encounters certain limitations in its applications, especially for the fact that the demands of natural justice and the public good cannot be neglected by the parties. The various states in the international system have and operate peculiar systems of mandatory rules and public policies, which tend to impart significantly on the arbitral procedure, thereby creating a situation of discordance of outcomes of arbitration in different countries. For this reason, this writer intends to examine ways by which the various procedural laws can actually be harmonised. This thesis shall therefore focus on the discordances and confusion that often arise in the interacion of the various laws that may be applicable to the arbitral process in International commercial arbitration, as well as ways of achieving a harmonisation of these laws.
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Hojabr, Ghelichi Alexis. "L' harmonisation du droit de la faillite internationale." Paris 2, 2006. http://www.theses.fr/2006PA020038.

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L'hypothèse de la faillite d'un débiteur disposant de biens ou d'activités dans un autre Etat que le sien soulève, pour son traitement, diverses interrogations : la compétence de la loi applicable, l'effet extraterritorial de la procédure, la soumission de cet effet à une instance de reconnaissance. Ces questions relèvent du droit international privé. Les divergences traditionnelles entre les droits des Etats et les corrélations entre la faillite et les enjeux économiques, politiques et sociaux rendent délicate, la définition d'un concept. Pour résoudre une faillite internationale, différents systèmes se sont développés. La doctrine se divise entre les universalistes, partisans de l'unité, et les territorialistes défenseurs de la pluralité des procédures. Pourtant, aucune des deux théories ne satisfait. Chaque procédure locale peut se voir concurrencée par une procédure étrangère. La systématisation amène à envisager l'application immédiate et généralisée des normes des procédures collectives du for saisi. L'éviction de la méthode bilatérale consacre la qualification des lois de police. Cette nature imprègne le droit positif des procédures collectives et conditionne le traitement de la matière envisagé dans le cadre international. Sans aboutir à un total hermétisme de l'ordre juridique étatique, le principe de territorialité apparaît dans le traitement des lois de police. La quête de rationalisation, l'harmonisation du droit de la faillite internationale, sont directement fonction de cette nature. Ceci se vérifie non seulement dans la méthode d'harmonisation mais ainsi dans les solutions élaborées. Un certain nombre de textes ont mis en place un corps de règles coordonnées au lieu et place des réponses individualisées de chaque système national. La méthode vise à l'unification et à la coordination des règles du droit international privé. Riche de ses interprétations jurisprudentielles, le Règlement communautaire n° 1346/2000 de mai 2000 relatif aux procédures d'insolvabilité constitue une bonne illustration. Les efforts d'unification des critères de compétence juridictionnelle ont consacré un système complexe basé sur la localisation du centre des intérêts principaux du débiteur pour l'ouverture d'une procédure principale. Face à la susceptibilité d'autres ordres juridiques étatiques concernés par la situation du débiteur, le texte consacre la possibilité d'ouverture des procédures secondaires. Excluant les autres chefs de compétence matérielle et consacrant l'application immédiate de la lex fori concursus, le texte communautaire ménage la susceptibilité d'autres ordres juridiques n'ayant pu ouvrir de procédure. L'harmonisation du droit de la faillite internationale est fonction de cette nature.
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Murr, Bachir El. "Harmonisation fiscale et développement économique au Proche-Orient." Montpellier 1, 1998. http://www.theses.fr/1998MON10023.

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Dans ce travail, nous analysons l'impact d'une éventuelle harmonisation fiscale au Proche- Orient. Pour ce faire, nous réalisons au préalable une étude factuelle comparative des situations économiques et budgétaires de cinq pays membres sélectionnés comme échantillon. L'examen structurel de leurs systèmes fiscaux affiche essentiellement l'absence de taxe générale sur la consommation et la concentration de l'imposition du capital sur l'impôt sur les sociétés. Nous constatons également une divergence notable des tarifs douaniers et des taux d'imposition nationaux. Nous consultons la littérature, celle-ci étant riche d'enseignements sur les aspects fiscaux et budgétaires entre pays coopérant. Nous faisons le point sur les différentes opinions relatives à la concurrence et a l'harmonisation fiscales. Par la suite, nous proposons des mesures d'harmonisation, dont nous développons les modalités dans une analyse formelle articulée autour de deux approches distinctes. La première considère l'harmonisation fiscale comme un jeu intergouvernemental. Menée dans le cadre de deux modèles macro-économiques d'équilibre partiel externe à trois pays, elle met en évidence les comportements stratégiques des autorités publiques coopérant pour l'instauration des taux associes aux principes communs d'imposition et de taxation. La deuxième, identifiant le processus d'harmonisation à une reforme fiscale réalisée au niveau international, permet d'évaluer dans un modèle d'équilibre général national, les conséquences des mesures fiscales indiquées par l'harmonisation sur l'allocation des ressources productives au Proche-Orient.
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Books on the topic "Harmonisation"

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Villemot, Dominique. L' harmonisation fiscale européenne. Paris: Presses universitaires de France, 1991.

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Villemot, Dominique. L' harmonisation fiscale européenne. 2nd ed. Paris: Presses universitaires de France, 1995.

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Jaques, Zumstein, ed. Harmonisation fiscale, couac fédérale. Lausanne: Cahiers de la Renaissance vaudoise, 1985.

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Andenæs, Mads Tønnesson, and Camilla Baasch Andersen. Theory and practice of harmonisation. Cheltenham, UK: Edward Elgar, 2011.

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James, Simon. Tax harmonisation: Clarifying the issues. Exeter: School of Business and Economics, University of Exeter, 1998.

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Yakubu, Ademola. Harmonisation of laws in Africa. Ikeja, Lagos State, Nigeria: Malthouse Press, 1999.

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Keen, Michael. Pareto-improving indirect tax harmonisation. [Colchester]: University of Essex, Dept. of Economics, 1987.

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Sánchez, Elena González. Corporate tax harmonisation in the European Union: Harmonisation of the tax connecting factors. [Bilbao]: Servicio Editorial de la Universidad del País Vasco = Euskal Herriko Unibertsitatea Argitalpen Zerbitzua, 2005.

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Malinauskaite, Jurgita. Harmonisation of EU Competition Law Enforcement. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-30233-7.

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Thom, Rodney. The revenue implications of tax harmonisation. Dublin: Department of Economics, University College Dublin, 1988.

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Book chapters on the topic "Harmonisation"

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Tavares, Fátima. "Harmonisation." In Encyclopedia of Latin American Religions, 1–3. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-08956-0_32-1.

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Nevin, Edward. "Tax Harmonisation." In The Economics of Europe, 222–35. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20923-1_20.

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Campbell, Leslie G. "International Harmonisation." In International Auditing, 169–85. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_13.

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Hamlin, Alan, and Alistair Ulph. "Tax Harmonisation." In The Economics of the Single European Act, 71–97. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-12200-4_5.

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Hoffmeyer-Zlotnik, Jürgen H. P., and Uwe Warner. "The Harmonisation Process: Harmonisation Is Not Translation." In Harmonising Demographic and Socio-Economic Variables for Cross-National Comparative Survey Research, 7–14. Dordrecht: Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-94-007-7238-0_2.

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Drieling, Axel, and Jean-Paul Gourlot. "Cotton/Worldwide Harmonisation." In Industrial Applications of Natural Fibres, 353–70. Chichester, UK: John Wiley & Sons, Ltd, 2010. http://dx.doi.org/10.1002/9780470660324.ch17.

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Lopp, Leonie. "Possibilities of Harmonisation." In Regulations Regarding Living Organ Donation in Europe, 219–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-33799-4_6.

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Thumm, Nikolaus. "Harmonisation versus Differentiation." In Contributions to Economics, 61–72. Heidelberg: Physica-Verlag HD, 2000. http://dx.doi.org/10.1007/978-3-662-12101-6_5.

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Phon-Amnuaisuk, Somnuk, Andrew Tuson, and Geraint Wiggins. "Evolving Musical Harmonisation." In Artificial Neural Nets and Genetic Algorithms, 229–34. Vienna: Springer Vienna, 1999. http://dx.doi.org/10.1007/978-3-7091-6384-9_39.

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McGill, Ross. "Regulation and Harmonisation." In Investment Withholding Tax, 231–57. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230246850_13.

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Conference papers on the topic "Harmonisation"

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Rêga, Bruno, Paulo Figueiras, André Grilo, Amin Khodamoradi, Luis Lourenço, Carlos Agostinho, and Ricardo Jardim-Gonçalves. "Data Ingestion and Harmonisation for the Maritime Domain." In 2024 IEEE International Conference on Engineering, Technology, and Innovation (ICE/ITMC), 1–9. IEEE, 2024. https://doi.org/10.1109/ice/itmc61926.2024.10794344.

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Saeed, Mahrukh, Julien Quarez, Hassna Irzan, Bava Kesavan, Matthew Elliot, Oscar Maccormac, James Knight, Sebastien Ourselin, Jonathan Shapey, and Alejandro Granados. "Blood Harmonisation of Endoscopic Transsphenoidal Surgical Video Frames on Phantom Models." In 2024 IEEE International Symposium on Biomedical Imaging (ISBI), 1–4. IEEE, 2024. http://dx.doi.org/10.1109/isbi56570.2024.10635809.

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Leek, F., C. Anderson, A. P. Robinson, R. M. Moss, B. F. Hutton, and K. Thielemans. "Phantom design to enable harmonisation of quantitative PET imaging for lung disease." In 2024 IEEE Nuclear Science Symposium (NSS), Medical Imaging Conference (MIC) and Room Temperature Semiconductor Detector Conference (RTSD), 1. IEEE, 2024. http://dx.doi.org/10.1109/nss/mic/rtsd57108.2024.10657509.

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Lavell-Smith, Alan. "Harmonisation of EMC Standards for the Naval Environment a United Kingdom Approach." In EMC_2000_Wroclaw, 799–803. IEEE, 2000. https://doi.org/10.23919/emc.2000.10842085.

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Paulo, D., G. Collins, C. Cooper, R. Patel, and S. Wallace. "M25 speed harmonisation." In IET Road Transport Information and Control Conference and the ITS United Kingdom Members' Conference (RTIC 2010). Better transport through technology. IET, 2010. http://dx.doi.org/10.1049/cp.2010.0390.

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Dolhasz, Alan, Carlo Harvey, and Ian Williams. "Towards Unsupervised Image Harmonisation." In 15th International Conference on Computer Vision Theory and Applications. SCITEPRESS - Science and Technology Publications, 2020. http://dx.doi.org/10.5220/0009354705740581.

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Roy, L., and L. Varity. "ISO and OSEK harmonisation efforts." In IEE Seminar OSEK/VDX Open Systems in Automotive Networks. IEE, 1998. http://dx.doi.org/10.1049/ic:19981074.

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Chumarova, Dilyara Rashidovna. "Intercultural communication terms: harmonisation terms." In VI International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-111772.

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"SESAR SESAR-NextGen state of harmonisation." In 2014 Integrated Communications, Navigation and Surveillance Conference (ICNS). IEEE, 2014. http://dx.doi.org/10.1109/icnsurv.2014.6820056.

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"Harmonisation of Property Valuation in Europe." In 6th European Real Estate Society Conference: ERES Conference 1999. ERES, 1999. http://dx.doi.org/10.15396/eres1999_113.

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Reports on the topic "Harmonisation"

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Bond, Stephen, Malcolm Gammie, Edward Troup, Lucy Chennells, and Michael Devereux. Corporate tax harmonisation in Europe: a guide to the debate. Institute for Fiscal Studies, May 2000. http://dx.doi.org/10.1920/re.ifs.2000.0063.

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Pouliquen, Sylvie. Network harmonization recommendations. EuroSea, 2022. http://dx.doi.org/10.3289/eurosea_d3.7.

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Harmonisation data management procedures and implementing FAIR principles with the target to serve the data infrastructures: Copernicus Marine Service and EMODnet (first stage) as well as SeaDataNet and historical National Oceanographic Data Centres (later stage)
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Engel, Jasper, and Hilko van der Voet. G-TwYST harmonisation of statistical methods for use of omics data in food safety assessment. Wageningen: Biometris, Wageningen University & Research, 2018. http://dx.doi.org/10.18174/455159.

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Jose Maliakal, Shreya. Trade Barriers: Impact and Mitigation Approaches. Institute of Development Studies, February 2025. https://doi.org/10.19088/k4dd.2024.070.

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This is the second review in a series on trade and development. The first review conducted introductory evidence mapping of trade agreements looking at the types of trade agreements and the impact of trade agreements on trade outcomes (trade creation, trade diversion and trade harmonisation). This second review goes further to look at the trade barriers (particularly in developing countries and LICs) that exist/arise from trade agreements and regulations and its impact on trade; and what approaches are cited in the literature for mitigating these barriers.
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Bajaj, Pallavi. Capacity-Building in Digital Economy Agreements - The Missing Link? Commonwealth Secretariat, March 2022. https://doi.org/10.14217/comsec.951.

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In a global economy that is becoming significantly more digital, digital trade regulation is an increasingly prominent feature of trade agreements.Digital Economy Agreements (DEAs), which foster co-operation with regard to regulating variousaspects of digital trade, typically seek to establish common rules, standards and norms to governdigital trade and to enable interoperability between the digital ecosystems of different countries. Some agreements also address issues such as data protection, privacy and storage across countries, all of which are imperative to the overall governance of cross-border digital trade flows. Above all, they seek to establish a mutually acceptable and yet easily malleable ecosystem for harmonisation,interoperability and mutual recognition of regulatory requirements and frameworks across partners.
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Kira, Beatriz, Rutendo Tavengerwei, and Valary Mumbo. Points à examiner à l'approche des négociations de Phase II de la ZLECAf: enjeux de la politique commerciale numérique dans quatre pays d'Afrique subsaharienne. Digital Pathways at Oxford, March 2022. http://dx.doi.org/10.35489/bsg-dp-wp_2022/01.

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Realities such as the COVID-19 pandemic have expedited the move to online operations, highlighting the undeniable fact that the world is continuing to go digital. This emphasises the need for policymakers to regulate in a manner that allows them to harness digital trade benefits while also avoiding associated risk. However, given that digital trade remains unco-ordinated globally, with countries adopting different approaches to policy issues, national regulatory divergence on the matter continues, placing limits on the benefits that countries can obtain from digital trade. Given these disparities, ahead of the African Continental Free Trade Area (AfCFTA) Phase II Negotiations, African countries have been considering the best way to harmonise regulations on issues related to digital trade. To do this effectively, AfCFTA members need to identify where divergencies exist in their domestic regulatory systems. This will allow AfCFTA members to determine where harmonisation is possible, as well as what is needed to achieve such harmonisation. This report analyses the domestic regulations and policies of four focus countries – South Africa, Nigeria, Kenya and Senegal – comparing their regulatory approaches to five policy issues: i) regulation of online transactions; ii) cross-border data flows, data localisation, and personal data protection; iii) access to source code and technology transfer; iv) intermediary liability; and v) customs duties on electronic transmissions. The study highlights where divergencies exist in adopted approaches, indicating the need for the four countries – and AfCFTA members in general – to carefully consider the implications of the divergences, and determine where it is possible and beneficial to harmonise approaches. This was intended to encourage AfCFTA member states to take ownership of these issues and reflect on the reforms needed. As seen in Table 1 below, the study shows that the four countries diverge on most of the five policy issues. There are differences in how all four countries regulate online transactions – that is, e-signatures and online consumer protection. Nigeria was the only country out of the four to recognise all types of e-signatures as legally equivalent. Kenya and Senegal only recognise specific e-signatures, which are either issued or validated by a recognised institution, while South Africa adopts a mixed approach, where it recognises all e-signatures as legally valid, but provides higher evidentiary weight to certain types of e-signatures. Only South Africa and Senegal have specific regulations relating to online consumer protection, while Nigeria and Kenya do not have any clear rules. With regards to cross border data flows, data localisation, and personal data protection, the study shows that all four focus countries have regulations that consist of elements borrowed from the European Union (EU) General Data Protection Regulation (GDPR). In particular, this was regarding the need for the data subject's consent, and also the adequacy requirement. Interestingly, the study also shows that South Africa, Kenya and Nigeria also adopt data localisation measures, although at different levels of strictness. South Africa’s data localisation laws are mostly imposed on data that is considered critical – which is then required to be processed within South African borders – while Nigeria requires all data to be processed and stored locally, using local servers. Kenya imposes data localisation measures that are mostly linked to its priority for data privacy. Out of the four focus countries, Senegal is the only country that does not impose any data localisation laws. Although the study shows that all four countries share a position on customs duties on electronic transmissions, it is also interesting to note that none of the four countries currently have domestic regulations or policies on the subject. The report concludes by highlighting that, as the AfCFTA Phase II Negotiations aim to arrive at harmonisation and to improve intra-African trade and international trade, AfCFTA members should reflect on their national policies and domestic regulations to determine where harmonisation is needed, and whether AfCFTA is the right platform for achieving this efficiently.
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Obaton, Dominique, and Cécile Liétard. EuroSea data integration. EuroSea, 2023. http://dx.doi.org/10.3289/eurosea_d3.17.

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This D3.17 “Data Integration” deliverable has been written in complementarity of the deliverables D3.13 “Data handbook” and D3.7 “Networks harmonisation recommendations”. It has been primarily written with the aim to be useful for users, looking for in situ data or datasets, in their choice of data infrastructures (CMEMS - Copernicus Marine Environment Monitoring Service – EMODnet – European Marine Observation and Data network - and SeaDataNet) best suited to their needs. To start, this deliverable provides a description of these three major European data integrators and explains how to access to the data and what type of data it is possible to find. The cooperation between these three data infrastructures is also presented. A recommendation about what type of metadata should be attached to the measurement is also included in this deliverable. Its objective is to encourage data infrastructures to harmonize their metadata, which would allow data marine users to switch more easily from one infrastructure to another one and thus extend access to more data. This deliverable also presents two case studies, in which we put ourselves in the place of a in situ marine data user. (EuroSea deliverable D3.17)
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Occhiali, Giovanni. Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries. Institute of Development Studies, November 2023. http://dx.doi.org/10.19088/ictd.2023.058.

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Increasing the slow pace of adoption of environmental taxes across low-income countries has become a significant priority among international financial institutions, multilateral development banks, and international donors. Yet little is known about the practical institutional, administrative, and political obstacles that have led to their slow implementation and how they can be made more appealing, especially across sub-Saharan Africa. Based on an extensive literature review and 16 in-depth interviews with ministries of finance, revenue authorities, and other government stakeholders across six African countries, this paper provides some evidence that will support action and research on this theme. While there are differences across the countries covered, a lack of data and analytical capacity to develop effective environmental taxes is a common theme, as well as the historical prioritisation of their revenue mobilisation capacity over their environmental impact. A great variety of government actors with a mandate over natural resources, often with competing policy priorities, coupled with a lack of coordination fora, has also impeded the harmonisation of the environmental charges they levy. These measures are also often perceived to be regressive and to pose an obstacle to industrial development, lowering their appeal, given that poverty reduction and employment creation are an overarching priority. Nonetheless, support for introducing specific environmental tax measures exists across the population and policymakers, especially if their revenue can be earmarked for environmental purposes.
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González Mínguez, Jose. The Letta report: a set of proposals for revitalising the European economy. Madrid: Banco de España, November 2024. http://dx.doi.org/10.53479/38193.

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Europe is facing a number of major challenges in the near future, including managing the climate transition, the effects of technological transformations and geopolitical changes. European and national authorities are aware that the tools currently in place are insufficient to address these challenges and that a determined reform drive is therefore needed. At the start of a new European institutional cycle, the set of proposals in the Letta report, aimed at completing the Single Market and adapting it to the new circumstances, constitute a major contribution to the European economic policy debate. The most important initiatives include the revitalisation of the capital markets union, the creation of a pan-European State aid scheme based on national contributions, the promulgation of a European code of commercial law as an alternative to the harmonisation of the 27 existing national systems, the incorporation into the Single Market of sectors that have so far been largely outside it (such as energy and telecommunications) or, in the legislative field, the prioritisation of the use of regulations, which are directly applicable in the Member States, over directives, which require transposition into the legal systems of each country. The report’s diagnosis is largely shared by the various national authorities, who also welcomed the main thrust of the proposals. However, it is not difficult to see that the implementation of the latter requires a consensus that, in practice, may be difficult to achieve.
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Grundy, Helen H., Lucy C. Brown, Mark Sykes, M. Rosario Romero, and Dominic Anderson. Review of allergen analytical testing methodologies. Food Standards Agency, September 2023. http://dx.doi.org/10.46756/sci.fsa.noe660.

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The Food Information Regulation (FIR) states that accurate and understandable allergen information needs to be supplied to consumers for the 14 priority allergens. Food allergies affects between 1-2% of the UK population, with some allergens responsible for hospital admissions with anaphylaxis. Food businesses have a legal responsibility to provide food that is safe, which means declaring allergens present as ingredients and warning consumers about their potential unintended presence due to cross-contact. A system needs to be implemented for testing allergens in foods, responding to incidents, and manage risks to protect consumers. This review was prepared to inform FSA on the current state of the art of allergen testing methodologies and the remaining challenges. This project combined a critical literature review of testing methods with assessments of allergen proficiency testing data, consultation with stakeholders from the food industry, and consultation with industry experts regarding multiplex methodologies and the harmonisation of methods in an unbiased review of the current status of testing capabilities for the 14 EU-retained regulated food allergens. Gaps in testing capabilities were highlighted in order to inform future direction, including a lack of transparent public data for the performance and applicability of commercial test kits. Cross-reactivities of kits were also highlighted along with the need for development of fast and accurate point-of-use tests to support food production. A review of allergen proficiency testing data revealed gaps in testing capabilities and variations between the outputs of different test kits when testing for the same allergen. This review critically compares current testing methods to progress towards a suitable harmonised testing protocol that facilitates allergen risk management, and to mitigate limitations and evidence gaps. Suitable workflows outlining recommended testing protocols are presented for priority allergens to provide a resource for compliant testing and incident management. Estimations of the cost of setting up new testing laboratories to support allergen workflows are also included in addition to detailing the cost of testing by established laboratories.
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