Globalization of business and free flow capital resulted in strong demand for comparable financial reports worldwide. An important element achieving de facto harmonization reporting is jure harmonization, i.e. regulatory requirements on the country level. Although more than 100 countries have a requirement use IFRS (International Financial Reporting Standards) listed companies, still an ongoing...

Globalization is an important reason for the current interest in the harmonization of national policies. In the European Community/Union harmonization of the national laws and policies of the member states was one of three legal techniques the Rome Treaty made available for establishing and maintaining a common market. The long history of policy harmonization in the EC/EU provides a good empiri...

BACKGROUND Many countries have created community-based health worker (CHW) programs for HIV. In most of these countries, several national and non-governmental initiatives have been implemented raising questions of how well these different approaches address the health problems and use health resources in a compatible way. While these questions have led to a general policy initiative to promote ...

Harmonization of information security harmonization requirements is a process of transforming abstract information security objectives into concrete information security policies in an automated manner. The process is designed to also provide assurance from internal properties, such as consistency and correctness, of an requirement base, collection of information security requirements. Harmoniz...

Post merger integration (PMI) has received much attention in recent years due to an increasing number of merger and acquisitions (M&As). Process harmonization plays an important role during the PMI. The objective of this article is to define the milestones of process harmonization and develop a phase model. Nine approaches are illuminated and concluded to a process harmonization phase model. BP...

This paper deals with studies of fixed design, where comparability is feasible either for culture or for time and culture. For the time dimension, studies are divided into cross-sectional and longitudinal, and for the cultural dimension they are divided into monocultural and cross-cultural. Since modern societies are mainly organised into nation-states, cross-cultural studies are carried out mo...

Recent years have witnessed a marked increase in interest by researchers and practitioners in the concept of process harmonization. However, they fail to present performance measures to evaluate the extent of process harmonization achieved after implementing harmonization initiatives. At a process level, measures provide information to control and manage processes in order to improve them. Give...

Cancer epidemiologists have a long history of combining data sets in pooled analyses, often harmonizing heterogeneous data from multiple studies into 1 large data set. Although there are useful websites on data harmonization with recommendations and support, there is little research on best practices in data harmonization; each project conducts harmonization according to its own internal standa...

We study the incentives that governments have to protect intellectual property in a trading world economy. We consider a world economy with ongoing innovation in two countries that differ in market size and in their capacity for innovation. After describing the determination of national patent policies in a noncooperative regime of patent protection, we ask, “Why is intellectual property better...