ANALYSIS OF REGULATION AND HARMONIZATION IMPLIED IN A-B CLASSIC ON ACUPUNCTURE AND MOXIBUSTION

It aims to draw the conclusion that the ideas of treatment in Zhen Jiu Jia Yi Jing （《针灸甲乙经》, A-B Classic on Acupuncture and Moxibustion ） can be summarized as ＂regulation＂ and ＂harmonization＂ through the research of words in the Classic, such as ＂being normal＂, ＂regulation＂ and ＂harmonization＂. The lost of regulation of a normal person shows disharmony. Regulation can make the person-being-sick become harmony and back to ＂being normal＂. ＂Regulation＂ and ＂harmonization＂ right imply the quintessence of traditional Chinese medicine.

Unification and Harmonization in True Color Image City Map

True color image city map is a sort of new-style map which combines the high resolution image and map symbols and shows both advantages in visualization. At the same time, the map unification and harmonization should be taken into account dur-ing the design process, since some visual conflicts appear when map symbols overlaid on the true color image. The objective of this research is to explore the rules in the process of true color image city map design based on chromatic and aesthetic knowledge. At the end, taking the Image Atlas of Guangzhou as an example, image color adjustment, road network presentation, and symbol de-signing issues will be discussed in the application.

The promotion of international certification harmonization of welding fabrication industries

Enterprises and their products require corresponding international qualification when they participate in international market competition after China joined WTO. At present, the number of certified welding fabrication companies is still small. However, more and more enterprises are getting to realize the importance, and we have already had the following basic conditions: welding personnel qualification according to the international guidelines and rules, welding standards equivalent to ISO and EN standards, as well as full successful experiences of company certification gained through cooperation between China and Germany. So with additional industries’ support and government’s attention, company certification according to international rules will provide qualification guarantee for welding fabrication companies to participate in international market competition.

Harmonization of Political and Administrative Boundaries in Kenya Using GIS: A Case Study of Mavoko Constituency

The objective of this research was to harmonize political and administrative boundaries in Mavoko Constituency, Machakos County, Kenya, using geo-spatial technology and public consultation in order to address the numerous disputes that exist. Specifically, the project focused on analyzing the existing electoral and administrative boundaries in the area of study by identifying all existing gaps and overlaps, rectifying the identified gaps and overlaps and created a web based geo-portal of the harmonized sub location boundaries to enable sharing. This was achieved through first putting the various datasets on the same Spatial Reference System and comparing them in order to identify and rectify them using various geospatial operations, public consultation and field work. The result was a single harmonized layer for the sub location data set for the study area. The project finally developed a customized GIS web based portal for sharing the harmonized Sub location boundary. This was uploaded on an open source platform, which has the capability for offline use in the field. The project worked on a hypothesis that if the sub location boundaries adopted by the various Government and Public organizations and individuals doing any kind of mapping in Kenya was a single harmonized data set, the emerging issues on boundary disputes between Counties, Constituencies and County Assembly Wards (CAW’s) would not occur. This is because there would be authentic, consisted and authoritative geo-information which maintains a harmonized, consistent, reusable and readily available data. The development of the geo portal ensured that the results of the research are easily accessible on www.msc2015boundariesmavoko.info.ke/mavoko.

Wave Harmonization in Hierarchic Quasicrystals by the Analytic Metric

Thirty seven years after the discovery of quasicrystals, their diffraction is completely described by harmonization between the sine wave probe with hierarchic translational symmetry in a structure that is often called quasiperiodic. The diffraction occurs in geometric series that is a special case of the Fibonacci sequence. Its members are irrational. When substitution is made for the golden section τ by the semi-integral value 1.5, a coherent set of rational numbers maps the sequence. Then the square of corresponding ratios is a metric that harmonizes the sine wave probe with the hierarchic structure, and the quasi-Bragg angle adjusts accordingly. From this fact follows a consistent description of structure, diffraction and measurement.

A Ship of Fools Failing Harmonization and the Disregard of Principles of Finance

The development of the EU according to the strategy Europe 2020 has encountered significant difficulties. It was caused in great part by the underestimation and in some cases total ignorance towards the principles of financial science. The paper discusses the absence of financial-law based point of view regarding the future development scenarios until 2020. Then the five goals set out by the strategy are examined. The critical state of finance in the EU shows the fruitlessness of all the harmonization efforts lately. The authors of fake statistics and fake misleading prognoses have not been brought to justice. The causes of the crisis have been wrongly identified. We are losing our wealth, which generations had labored to accumulate. We are actively giving up our civil rights and the security of our citizens to create a more pleasant environment for Saudi Arabia. During this effort we have contributed to the destruction of millions of lives in the Middle East. We are the only ones in the world still lending our trust to rating agencies that deliberately derailed the global economy in the pursuit of extra profit.

Harmonization of financial reporting of small and medium-sized enterprises in the Czech Republic

A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium-sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better comanunication with banks, with investors, rating application are： parallel reporting according to national agencies etc. The problems connected with the standard regulations, differences between the national legislation and the standard, wide practice at keeping accounts and making financial statements and limited approach of small and medium enterprises to obtaining information and to training of their employees. Another problem can be a tight link between the trading income and the tax base, when small companies prefer rather the tax point of view.

Principles of Indirect Tax Harmonization in the EU

Since the beginning of 60s of the 20th century the European Community has been voicing its concerns about the need for tax harmonization. First attitudes towards tax harmonization were very ambitious. The aim was not only to reach structural harmonization in the Member States, but also harmonization of tax base and tax rates. The article explores the nature and conditions of the harmonization process while addressing its legislative modifications. The article analyses and compares the most important indirect taxes （value added tax, excise duties） in the Member States of the EU. Despite decades of efforts to harmonize taxes countries continuously apply national taxes. Heads of the Union argue that this approach can lead to disintegration in the future.

Harmonization in auditing profession

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.

Accounting Harmonization for the Assessment of the Public Expenditure in Healthcare Service： Evidence From the Italian Experience

The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.

Harmonization of Spatial Discrepancies from Land-related Data and Information Using Geospatial Technologies： A Case Study of OI-Kalou Township in Nyandarua County, Kenya

This paper explores potential of Remote Sensing and Geospatial Information Systems as viable tools for data collection, processing, transformation and adjustment of cadastral data discrepancies often noted by geospatial practitioners during rasterization and vectorization of land related data. Necessary datasets were collected employing main approach/procedure of scanning, georeferencing, digitization, transformation and analysis in that order, to amalgamate and harmonize all datasets into one common projection and coordinate system （Universal Transverse Mercator （UTM） on Arc-Datum 1960）. Discrepancies in derived areas against recorded values in land registries were noted, smaller parcels exhibited smaller discrepancies and vice versa. Discrepancies were found to be directly proportional to the parcel areas/sizes although large parcels （〉 1000 m2） exhibited abnormally high discrepancies. This procedure yielded systematic discrepancies that could be minimized by use of a fifth order polynomial. Resultant residuals were found to be tolerably low and could be ignored for small parcels （〈 1000 m2）. Final outputs included automated GIS geodatabase cadastre, containing cadastral attributes harmonized to one projection and coordinate system that can be overlaid to other datasets from engineering design and construction works, geological and geotechnical investigation surveys, etc. tied to Remote Sensing data without the requirement of further transformations.

Laughter Promotes Harmonization,Humor Enriches Life——Ji’nan International Humor Art Week 2006 Got a Complete Success

Ji’nan International Humor Art Week 2006 (JIHAW2006) was held in Ji’nan, Shandong Province from December 8th to December 14th, 2006. It was hosted by China Federation of Literary and Art

Harmonization and Unification: Ecological View of Nature in Wordworth's Poem——Taking “Nutting” for Example

William Wordsworth,as the representative poet of the romanticism,plays an important role in the history of the EnglishLiterature and is considered an ecological poet.He pursues the harmonious and unified relationship with man and nature,and con-tributes to the development process of the social.Taking the poem"Nutting"for example,Wordsworth’s ecological view of natureand its reasons,and the realistic significance of his view on nature to the modern world,especially under the background of the ad-vocacy of the community of destiny of human beings,will be explicated and analyzed.

Legal Pluralism and Harmonization in China-Africa Trade

Foreign businesses operat ing in Africa face unique regulatory challenges. For instance, in addition to local government regulations, it may be necessary to engage directly with communities, particularly in rural areas. When commu- nities and government impose different rules and standards relating to these transactions, it is referred to as ＂legal pluralism.＂

Deep Video Harmonization by Improving Spatial-temporal Consistency

Video harmonization is an important step in video editing to achieve visual consistency by adjusting foreground appear-ances in both spatial and temporal dimensions.Previous methods always only harmonize on a single scale or ignore the inaccuracy of flow estimation,which leads to limited harmonization performance.In this work,we propose a novel architecture for video harmoniza-tion by making full use of spatiotemporal features and yield temporally consistent harmonized results.We introduce multiscale harmon-ization by using nonlocal similarity on each scale to make the foreground more consistent with the background.We also propose a fore-ground temporal aggregator to dynamically aggregate neighboring frames at the feature level to alleviate the effect of inaccurate estim-ated flow and ensure temporal consistency.The experimental results demonstrate the superiority of our method over other state-of-the-art methods in both quantitative and visual comparisons.

Image recoloring using geodesic distance based color harmonization

In this paper, we present a computationally simple yet effective image recoloring method based on color harmonization. Our method permits the user to obtain recolored results interactively by rotating a harmonious template after completing color harmonization. Two main improvements are made in this paper. Firstly, we give a new strategy for finding the most harmonious scheme, in terms of finding the template which best matches the hue distribution of the input image. Secondly, in order to achieve spatially coherent harmonization, geodesic distances are used to move hues lying outside the harmonious sectors to inside them. Experiments show that our approach can produce higher-quality visually pleasing recolored images than existing methods. Moreover, our method is simple and easy to implement, and has good runtime performance.

Enabling Canonical Analysis Workflows Documented Data Harmonization on Global AirQuality Data

Data harmonization and documentation of the data processing are essential prerequisites for enabling Canonical Analysis Workflows.The recently revised Terabyte-scale air quality database system,which the Tropospheric Ozone Assessment Report(TOAR)created,contains one of the world's largest collections of near-surface air quality measurements and considers FAIR data principles as an integral part.A special feature of our data service is the on-demand processing and product generation of several air quality metrics directly from the underlying database.In this paper,we show that the necessary data harmonization for establishing such online analysis services goes much deeper than the obvious issues of common data formats,variable names,and measurement units,and we explore how the generation of FAIR Digital Objects(FDO)in combination with automatically generateddocumentation may support Canonical Analysis Workflows for airquality and related data.

Auto Regulation Harmonization Activities in China

Ⅰ Current status of Chinese auto standardization "Standardization Law of Peo-ples’ Republic of China" promulgat-ed in Dec. 1988 and enforced in April 1989 stipulates that Chinese standards are divided into national standard and occupation standard by levels, and mandatory standard and recommended standard in attri-