Zeitschriftenartikel: „Harmonization method“

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Storme, Matthias E. „The Lando Method“. European Review of Private Law 28, Issue 3 (01.09.2020): 497–508. http://dx.doi.org/10.54648/erpl2020027.

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In this contribution I try to describe the ‘Lando method’ for harmonization or model rules, based on the writings of Ole Lando himself and my own experience in the Lando Commission. Harmonization, contract law, European private law, restatements

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Yanti, Erba, und Maswani Maswani. „The Harmonization and Religious Tolerance Living in West Java: A Socioreligious Study of Plural Society“. HIKMATUNA: Journal for Integrative Islamic Studies 8, Nr. 2 (02.01.2023): 186–95. http://dx.doi.org/10.28918/hikmatuna.v8i2.5975.

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Diversity and plurality are closely related fact with Indonesia. This plural society may generate two potential social conditions: harmonization and social conflicts. This study supports Talcott Parson’s Structural-Functional Theory that a good social system in a society, both structural and functional, could preserve harmonization between religions. This study aims to explore a socio-religious condition in Kampung Sawah Bekasi and Cigugur village by analyzing kinds of harmonization and religious living tolerance within the community and exploring each leader's effort to improve the harmonization and tolerance of religious living in a plural society. This study also used a phenomenologist qualitative method which used interviews, observation and documentation as data-gathering techniques. The research found that the harmonization and tolerance of Kampung Sawah Bekasi and Cibubur village community in religious living prevails with three main assets. They are social, cultural, and kinship. These harmonizations and tolerance of the community religious living in both places manifest in their good relationship, high social intimacy, tight brotherhood, high empathy, and helping each other because of kinship. It is also because of the efforts and the active role within the community from all levels, the community, the regional government and local figures. The role of religious leaders also enhanced these harmonizations and tolerance in both places in West Java as the controller, leader, facilitator and motivator. They helped each other to prioritize unity.

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Hall, Robert J., George R. Hall und Jack C. Cookerley. „Method and apparatus for animated harmonization“. Journal of the Acoustical Society of America 85, Nr. 6 (Juni 1989): 2695. http://dx.doi.org/10.1121/1.397300.

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Hall, George R., Robert J. Hall und Jack C. Cookerly. „Method and apparatus for improved automatic harmonization“. Journal of the Acoustical Society of America 78, Nr. 3 (September 1985): 1156. http://dx.doi.org/10.1121/1.392941.

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PAZEKOVA, G. E. „Psychological Health Technologies: Ideatsionny Harmonization Method Person“. Izvestiya of Saratov University. Educational Acmeology. Developmental Psychology 4, Nr. 1 (13) (2011): 79–82. http://dx.doi.org/10.18500/2304-9790-2011-4-1-79-82.

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Psychological technologies of health: ideational a way of harmonization of the person. Are shown innovative acmeological methods of improvement of the person. Results of empirical research of positive influence harmonious archetype on a functional condition of the individual and the importance uniform psytechnologies of health are presented.

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WAN, YANLI, ZHEN TANG, ZHENJIANG MIAO und BO LI. „IMAGE COMPOSITION WITH COLOR HARMONIZATION“. International Journal of Pattern Recognition and Artificial Intelligence 26, Nr. 03 (Mai 2012): 1254001. http://dx.doi.org/10.1142/s0218001412540018.

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Image composition is a very important technique in computer generated imagery. Besides some factors such as contrast, texture and noise that affect the quality of the composition, color harmony between fore- and background is also an important factor that would affect the quality of the composition. However, in the previous image composition techniques, color harmony between fore- and background is seldom considered. In this paper, an optimization method is proposed to deal with the color harmonization problem that used in image composition. A cost function is derived from the local smoothness of the hue values, and the image is harmonized by minimizing the cost function. A new matching cost function is proposed to select the best matching harmonic schemes. Our approach overcomes several shortcomings of the existing color harmonization methods. We validate the performance of our method and demonstrate its effectiveness with a variety of experiments.

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Bohn, Mary Kathryn, und Khosrow Adeli. „Application of the TML method to big data analytics and reference interval harmonization“. Journal of Laboratory Medicine 45, Nr. 2 (22.01.2021): 79–85. http://dx.doi.org/10.1515/labmed-2020-0133.

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Abstract Significant variation in reported reference intervals across healthcare centers and networks for many well-standardized laboratory tests continues to exist, negatively impacting patient outcomes by increasing the risk of inappropriate and inconsistent test result interpretation. Reference interval harmonization has been limited by challenges associated with direct reference interval establishment as well as hesitancies to apply currently available indirect methodologies. The Truncated Maximum Likelihood (TML) method for indirect reference interval establishment developed by the German Society of Clinical Chemistry and Laboratory Medicine (DGKL) presents unique clinical and statistical advantages compared to traditional indirect methods (Hoffmann and Bhattacharya), increasing the feasibility of developing indirect reference intervals that are comparable to those determined using a direct a priori approach based on healthy reference populations. Here, we review the application of indirect methods, particularly the TML method, to reference interval harmonization and discuss their associated advantages and disadvantages. We also describe the CSCC Reference Interval Harmonization Working Group’s experience with the application of the TML method in harmonization of adult reference intervals in Canada.

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Egan, Harold. „Method Validation: The Harmonization of Collaborative Analytical Studies“. Journal of AOAC INTERNATIONAL 69, Nr. 3 (01.05.1986): 392. http://dx.doi.org/10.1093/jaoac/69.3.392.

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Prama Yoga, I. Gusti Agung, Desak Rurik Pradnya Paramitha Nida und I. Wayan Chandra Adyatma. „Effectiveness of Tax Regulation Harmonization“. International Journal of Social Science And Human Research 05, Nr. 10 (18.10.2022): 4571–76. http://dx.doi.org/10.47191/ijsshr/v5-i10-22.

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The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and involving 50 respondents as samples to strengthen the results of the FGD. The result of this research is that the government's socialization regarding the HPP Law can be conveyed well. The HPP Law is not fully capable of increasing growth and supporting the acceleration of economic recovery, but it is one of the government's efforts by stimulating, subsidizing MSMEs and businesses engaged in the basic needs of the community. State revenues during the pandemic tend to decline in line with the global economic downturn. However, with the HPP Law, the government is able to achieve the target of acceptance, one of which is voluntary disclosure. The HPP Law is also able to realize a tax system that is fair and with legal certainty and can realize the implementation of administrative reforms, consolidated tax policies, and the expansion of the tax base, as well as increasing voluntary compliance. So the harmonization of tax regulations is effective.

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Tixier, F., V. Jaouen, C. Hognon, O. Gallinato, T. Colin und D. Visvikis. „Evaluation of conventional and deep learning based image harmonization methods in radiomics studies“. Physics in Medicine & Biology 66, Nr. 24 (07.12.2021): 245009. http://dx.doi.org/10.1088/1361-6560/ac39e5.

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Abstract Objective. To evaluate the impact of image harmonization on outcome prediction models using radiomics. Approach. 234 patients from the Brain Tumor Image Segmentation Benchmark (BRATS) dataset with T1 MRI were enrolled in this study. Images were harmonized to a reference image using histogram matching (HHM) and a generative adversarial network (GAN)-based method (HGAN). 88 radiomics features were extracted on HHM, HGAN and original (HNONE) images. Wilcoxon paired test was used to identify features significantly impacted by the harmonization protocol used. Radiomic prediction models were built using feature selection with the Least Absolute Shrinkage and Selection Operator (LASSO) and Kaplan–Meier analysis. Main results. More than 50% of the features (49/88) were statistically modified by the harmonization with HHM and 55 with HGAN (adjusted p-value < 0.05). The contribution of histogram and texture features selected by the LASSO, in comparison to shape features that were not impacted by harmonization, was higher in harmonized datasets (47% for Hnone, 62% for HHM and 71% for HGAN). Both image-based harmonization methods allowed to split patients into two groups with significantly different survival (p<0.05). With the HGAN images, we were also able to build and validate a model using only features impacted by the harmonization (median survivals of 189 versus 437 days, p = 0.006) Significance. Data harmonization in a multi-institutional cohort allows to recover the predictive value of some radiomics features that was lost due to differences in the image properties across centers. In terms of ability to build survival prediction models in the BRATS dataset, the loss of power from impacted histogram and heterogeneity features was compensated by the selection of additional shape features. The harmonization using a GAN-based approach outperformed the histogram matching technique, supporting the interest for the development of new advanced harmonization techniques for radiomic analysis purposes.

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Angela Maria Herrera Arellan. „Digital technology in orofacial harmonization“. World Journal of Advanced Research and Reviews 17, Nr. 1 (30.01.2023): 353–60. http://dx.doi.org/10.30574/wjarr.2023.17.1.0058.

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The field of dentistry had its challenges during and after the pandemic crisis for the provision of its services, which led to reconfigure their strategies. The context of the following article aims to demonstrate the importance of the application of a complementary technological tool called odontoangela.com within orofacial harmonization through relationship marketing. Method: The tool was used in a sample of 50 clients-patients within an organization in Valencia, Venezuela. Results: It was shown that the analysis obtained of both dental clinical characteristics and facial thirds through the photographic record, together with the desires and needs expressed through a video before having their first face-to-face consultation, provided significant information to complement a presumptive diagnosis. Conclusion: The use of digital technology can allow the harmonizer the first line of communication via virtual communication with the client-patient, in turn, be a complementary method for diagnosis and planning of the future treatment plan from anywhere, which makes a positive trend in the implementation of strategies aligned towards professional growth and advice to client-patients, which makes, a greater space in the market.

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Horwitz, William. „History of the IUPAC/ISO/AOAC Harmonization Program“. Journal of AOAC INTERNATIONAL 75, Nr. 2 (01.03.1992): 368–71. http://dx.doi.org/10.1093/jaoac/75.2.368.

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Abstract As a result of the preference of the Joint Food and Agriculture Organization/World Health Organization Codex Alimentarius Program to endorse methods of analysis for which interlaboratory performance parameters are available, many international organizations now conduct method-performance (collaborative) studies. International meetings sponsored by the International Union of Pure and Applied Chemistry, the International Organization for Standardization, and AOAC International have produced a harmonized protocol for the design, conduct, and interpretation of method-performance studies, and this protocol Is being Implemented by many method standardization organizations. The same group of organizations hopes to provide a harmonized protocol for the quality control and quality assurance of laboratory (analyst) performance.

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Thienpont, Linda M., Katleen Van Uytfanghe, Linde A. C. De Grande, Dries Reynders, Barnali Das, James D. Faix, Finlay MacKenzie et al. „Harmonization of Serum Thyroid-Stimulating Hormone Measurements Paves the Way for the Adoption of a More Uniform Reference Interval“. Clinical Chemistry 63, Nr. 7 (01.07.2017): 1248–60. http://dx.doi.org/10.1373/clinchem.2016.269456.

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Abstract BACKGROUND The IFCC Committee for Standardization of Thyroid Function Tests developed a global harmonization approach for thyroid-stimulating hormone measurements. It is based on a multiassay method comparison study with clinical serum samples and target setting with a robust factor analysis method. Here we describe the Phase IV method comparison and reference interval (RI) studies conducted with the objective to recalibrate the participating assays and demonstrate the proof-of-concept. METHODS Fourteen manufacturers measured the harmonization and RI panel; 4 of them quantified the harmonization and first follow-up panel in parallel. All recalibrated their assays to the statistically inferred targets. For validation, we used desirable specifications from the biological variation for the bias and total error (TE). The RI measurements were done with the assays' current calibrators, but data were also reported after transformation to the new calibration status. We estimated the pre- and postrecalibration RIs with a nonparametric bootstrap procedure. RESULTS After recalibration, 14 of 15 assays met the bias specification with 95% confidence; 8 assays complied with the TE specification. The CV of the assay means for the harmonization panel was reduced from 9.5% to 4.2%. The RI study showed improved uniformity after recalibration: the ranges (i.e., maximum differences) exhibited by the assay-specific 2.5th, 50th, and 97.5th percentile estimates were reduced from 0.27, 0.89, and 2.13 mIU/L to 0.12, 0.29, and 0.77 mIU/L. CONCLUSIONS We showed that harmonization increased the agreement of results from the participating immunoassays, and may allow them to adopt a more uniform RI in the future.

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Ehlermann, Claus Dieter. „Harmonization versus competition between rules“. European Review 3, Nr. 4 (Oktober 1995): 333–42. http://dx.doi.org/10.1017/s1062798700001654.

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In spite of the need for harmonisation resulting from the internal market, competition between rules has increased considerably during the last years. Several factors have contributed to this development, in particular the principle of mutual recognition, the new method for harmonisation, the decreasing sensitivity with respect to differences in the costs of production and the principle of subsidiarity. The use of the directive as the privileged instrument for harmonisation is contrary to the principle of subsidiarity at the level of control of Community rules. It is therefore appropriate to substitute framework regulations to directives in order to facilitate the control of implementation by interested individuals and companies.

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Sebyar, Muhamad Hasan. „Harmonization of Islamic Legal Institutions and Customary Law in Marriage Dispensation Cases at The Panyabungan Religious Court“. MILRev : Metro Islamic Law Review 2, Nr. 2 (12.11.2023): 155. http://dx.doi.org/10.32332/milrev.v2i2.7809.

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Harmonization between customary law and Islamic law (fiqh) has long occurred in our homeland. This study aims to illustrate the harmonization between Islamic legal institutions and customary institutions. This research is an empirical legal research, empirical legal research is research whose object of research is the practice of legal events or occurrences. The approach used in this study is a socio-legal approach, that used to analyze the social interactions between the Panyabungan Religious Court and customary institutions in implementing age dispensation. The results of this study show that this harmonization had run well between Islamic legal institutions and customary institutions. There is harmonization of existing norms or rules that apply in society. In substance making Islam more widespread in society and the state, from the understanding of classical jurisprudence to other legal products namely qadla, Islamic Law in substance continued to develop and acquire all regulations towards the rule of Islamic law as a whole. The similarity of certain functions within the customary law system, the Islamic legal system, and the national legal system according to the scope of their duties determines the extent to which harmonization occurs. The method of harmonization between Islamic law and customary law can be achieved in three ways, namely first; Harmonization of understanding, Second; Harmonization is carried out actively,Third; Passive harmonization.

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Radonjic, Aleksa. „Harmonization of good faith acquisition: The reason and the method“. Pravni zapisi, Nr. 1 (2017): 61–74. http://dx.doi.org/10.5937/pravzap0-13717.

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Orlhac, Fanny, Sarah Boughdad, Cathy Philippe, Hugo Stalla-Bourdillon, Christophe Nioche, Laurence Champion, Michaël Soussan, Frédérique Frouin, Vincent Frouin und Irène Buvat. „A Postreconstruction Harmonization Method for Multicenter Radiomic Studies in PET“. Journal of Nuclear Medicine 59, Nr. 8 (04.01.2018): 1321–28. http://dx.doi.org/10.2967/jnumed.117.199935.

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Kozień, Adam, und Natalia Kozłowska. „Harmonization and Deharmonization of Excise Duty in the European Union as Contemporary Challenges of the EU Tax Law“. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (17.03.2022): 815–24. http://dx.doi.org/10.37394/23207.2022.19.71.

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In order to ensure the effective functioning of the EU internal market, in particular the exercise of its freedoms, it is necessary to harmonize indirect taxes at the level of European Union law. This harmonization also covers excise duty. At the same time, when analyzing the harmonization of excise duty in the EU Member States, certain gradually emerging differences can be noticed at the level of national legislation. As a consequence, it should be considered whether they are the beginning of deharmonization processes and strengthening the tax sovereignty of EU Member States, which may become a major challenge for the tax law of the European Union overtime. The article discusses the idea of indirect tax harmonization at the European Union level, indicates the specificity of the harmonization of excise duty, presents contemporary deharmonization tendencies of excise duty in European Union law, as well as presents contemporary challenges related to the issue of excise duty in European Union law. The analysis of this issue was based on the following research methods characteristic for legal sciences: theoretical-legal, formal-dogmatic, literature criticism and comparative-legal method. Using these methods, it was concluded that there are contemporary deharmonization tendencies in the field of excise tax which are connected with legal, political, economic, financial, social, cultural and ecological conditions. Moreover, it has been noted that although the de-harmonization tendency is not yet universal, it is slowly affecting the functioning of the common internal market in the European Union. The problem of excise duty de-harmonization noticed by the authors of this article is a challenge for common economic and legal turnover in the European Union. The aim of the article is to analyze the harmonization and deharmonization trends in excise duty from the perspective of the European Union law, as well as to identify challenges for the EU legislation in this area.

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van Hees, Vincent, Kathrin Thaler-Kall, Klaus-Hendrik Wolf, Jan Brønd, Alberto Bonomi, Mareike Schulze, Matthäus Vigl et al. „Challenges and Opportunities for Harmonizing Research Methodology: Raw Accelerometry“. Methods of Information in Medicine 55, Nr. 06 (2016): 525–32. http://dx.doi.org/10.3414/me15-05-0013.

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SummaryObjectives: Raw accelerometry is increasingly being used in physical activity research, but diversity in sensor design, attachment and signal processing challenges the comparability of research results. Therefore, efforts are needed to harmonize the methodology. In this article we reflect on how increased methodological harmonization may be achieved.Methods: The authors of this work convened for a two-day workshop (March 2014) themed on methodological harmonization of raw accelerometry. The discussions at the workshop were used as a basis for this review.Results: Key stakeholders were identified as manufacturers, method developers, method users (application), publishers, and funders. To facilitate methodological harmonization in raw accelerometry the following action points were proposed: i) Manufacturers are encouraged to provide a detailed specification of their sensors, ii) Each fundamental step of algorithms for processing raw accelerometer data should be documented, and ideally also motivated, to facilitate interpretation and discussion, iii) Algorithm developers and method users should be open about uncertainties in the description of data and the uncertainty of the inference itself, iv) All new algorithms which are pitched as “ready for implementation” should be shared with the community to facilitate replication and ongoing evaluation by independent groups, and v) A dynamic interaction between method stakeholders should be encouraged to facilitate a well-informed harmonization process.Conclusions: The workshop led to the iden -tification of a number of opportunities for harmonizing methodological practice. The discussion as well as the practical checklists proposed in this review should provide guidance for stakeholders on how to contribute to increased harmonization.

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Briggs, R. J., R. Nicholson, F. Vazvaei, J. Busch, M. Mabuchi, K. S. Mahesh, M. Brudny-Kloeppel et al. „Method Transfer, Partial Validation, and Cross Validation: Recommendations for Best Practices and Harmonization from the Global Bioanalysis Consortium Harmonization Team“. AAPS Journal 16, Nr. 6 (05.09.2014): 1143–48. http://dx.doi.org/10.1208/s12248-014-9650-3.

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Hunneman, Taufan, Suharyono ., Siti Ragil und Mohammad Iqbal. „The Role of Leadership 4.0 and Harmonization as a Determinant of Employee Performance“. Webology 19, Nr. 1 (20.01.2022): 258–71. http://dx.doi.org/10.14704/web/v19i1/web19020.

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The purpose of this study is to examines the determinants of employee performance, which includes leadership and employee harmonization. The study uses a quantitative approach. The research data form of primary data which are assessments of respondents by the method of data collection is a survey using a questionnaire. The sample unit in this study was PT JICT (Persero) employees. Given the stratified population characteristics, the appropriate sampling technique to be used is stratified proportional random sampling. The sample in this study was 245 JICT employees taken randomly using the lottery method. Data analysis using the PLS (Partial Least Square) analysis model. The research show that Leadership 4.0 (X1) and Harmonization (X2) both have a significant positive impact on worker performance. The originality of this research is the development of a more comprehensive concept of employee performance involving leadership variables that are in line with industrial era 4.0 and harmonization.

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Anjos, Maria do Rosário. „Globalization, fiscal policy and free competition: The impact in EU“. SHS Web of Conferences 92 (2021): 08001. http://dx.doi.org/10.1051/shsconf/20219208001.

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Research background: Globalization has profoundly changed the rules of play in the international economy. A new world order, new challenges and new difficulties have arisen as well new strategies to avoid the consequences of global free competition. Fiscal policy is a crucial tool in new global competition model, in special for regions with a high level of economic integration, as EU. In this context tax harmonization is extremely important to prevent distortions of competition in European market. Purpose of the article: Study the political and institutional constraints of the tax harmonization and disclosure a small part of the initial results of a investigation project about “tax competition in EU”. Understand if and how lack of tax harmonization between the member states is one of the causes of inequity between them, in special the Euro zone countries. Methods: Comparative study about income tax’s in Euro zone countries and the relation to PIB, as well the deductive method to analyse the results we find and some reference studies on the subject. Findings & Value added: The goal is answer to the follow questions: what are the political and institutional limitations to tax harmonization in EU? Why there are no further progress in the field of tax harmonization? Can EU and Euro zone survive face a globalization challenge with the present fiscal disloyal competition between member states? What future for EU in a globalization era? Findings show that tax harmonization never was considered as a priority in EU, and maybe never will, what is a weakness in a globalization world.

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Cao, Junyan, Yan Hong und Li Niu. „Painterly Image Harmonization in Dual Domains“. Proceedings of the AAAI Conference on Artificial Intelligence 37, Nr. 1 (26.06.2023): 268–76. http://dx.doi.org/10.1609/aaai.v37i1.25099.

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Image harmonization aims to produce visually harmonious composite images by adjusting the foreground appearance to be compatible with the background. When the composite image has photographic foreground and painterly background, the task is called painterly image harmonization. There are only few works on this task, which are either time-consuming or weak in generating well-harmonized results. In this work, we propose a novel painterly harmonization network consisting of a dual-domain generator and a dual-domain discriminator, which harmonizes the composite image in both spatial domain and frequency domain. The dual-domain generator performs harmonization by using AdaIN modules in the spatial domain and our proposed ResFFT modules in the frequency domain. The dual-domain discriminator attempts to distinguish the inharmonious patches based on the spatial feature and frequency feature of each patch, which can enhance the ability of generator in an adversarial manner. Extensive experiments on the benchmark dataset show the effectiveness of our method. Our code and model are available at https://github.com/bcmi/PHDNet-Painterly-Image-Harmonization.

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Huynh, Khoi Minh, Geng Chen, Ye Wu, Dinggang Shen und Pew-Thian Yap. „Multi-Site Harmonization of Diffusion MRI Data via Method of Moments“. IEEE Transactions on Medical Imaging 38, Nr. 7 (Juli 2019): 1599–609. http://dx.doi.org/10.1109/tmi.2019.2895020.

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Grossman, Lisa V., Elliot G. Mitchell, George Hripcsak, Chunhua Weng und David K. Vawdrey. „A method for harmonization of clinical abbreviation and acronym sense inventories“. Journal of Biomedical Informatics 88 (Dezember 2018): 62–69. http://dx.doi.org/10.1016/j.jbi.2018.11.004.

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Riza, Yulfira, Titin Nurhayati Mamun, I. Syarief Hidayat und Ikhwan. „GENDER HARMONIZATION IN AL MU’ĀSHARAH“. Humanities & Social Sciences Reviews 8, Nr. 3 (22.06.2020): 1112–20. http://dx.doi.org/10.18510/hssr.2020.83115.

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Purpose: This study aims to describe gender harmonization in al Mu'āsharah's manuscript by Sheikh Abdul Laṭīf Syakūr. This concept is considered as Syakūr's understanding of gender equality, as one of the 17 goals in Sustainable Development Goals (SDGs), from an Islamic perspective. Methodology: The analysis of this manuscript uses a descriptive-analytic method to bring up the facts in the manuscript which are then analyzed according to the targets and indicators contained in SDGs 5 formulation on gender equality. Main Findings: This research presents the concept of gender relations in al Mu’āsharah leading to Islamic gender equality as an elaboration of rights and obligations between husband and wife. The existence of women in career and the sustainability of education is fairness according to Shakūr. Likewise, in sexual relations, Syakūr stressed the importance of women getting the same thing as men. Through this research, it is found that there is gender harmonization presented by Shakūr in al mu’āsharah with the concept of fastabiqulkhairat as a form of gender relations in an Islamic family towards real gender equality. Implications/Applications: This research provides an overview of the role of gender harmonization in SDG. Novelty/Originality of this study: Gender equality, which is the goal of the SDGs 5 to achieve gender equality and empower all women and girls, has relevance to ancient manuscripts of the archipelago. This study highlights that gender equality can be enjoyed by the people of the archipelago following the evolving culture and customs. Just like the actual gender equality goals of the SDGs, women should be honored and respected, to create a gender equality discourse.

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Diepeveen, Laura E., Coby M. M. Laarakkers, Gustavo Martos, Marta E. Pawlak, Fatih F. Uğuz, Kim E. S. A. Verberne, Rachel P. L. van Swelm et al. „Provisional standardization of hepcidin assays: creating a traceability chain with a primary reference material, candidate reference method and a commutable secondary reference material“. Clinical Chemistry and Laboratory Medicine (CCLM) 57, Nr. 6 (27.05.2019): 864–72. http://dx.doi.org/10.1515/cclm-2018-0783.

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Abstract Background Hepcidin concentrations measured by various methods differ considerably, complicating interpretation. Here, a previously identified plasma-based candidate secondary reference material (csRM) was modified into a serum-based two-leveled sRM. We validated its functionality to increase the equivalence between methods for international standardization. Methods We applied technical procedures developed by the International Consortium for Harmonization of Clinical Laboratory Results. The sRM, consisting of lyophilized serum with cryolyoprotectant, appeared commutable among nine different measurement procedures using 16 native human serum samples in a first round robin (RR1). Harmonization potential of the sRM was simulated in RR1 and evaluated in practice in RR2 among 11 measurement procedures using three native human plasma samples. Comprehensive purity analysis of a candidate primary RM (cpRM) was performed by state of the art procedures. The sRM was value assigned with an isotope dilution mass spectrometry-based candidate reference method calibrated using the certified pRM. Results The inter-assay CV without harmonization was 42.1% and 52.8% in RR1 and RR2, respectively. In RR1, simulation of harmonization with sRM resulted in an inter-assay CV of 11.0%, whereas in RR2 calibration with the material resulted in an inter-assay CV of 19.1%. Both the sRM and pRM passed international homogeneity criteria and showed long-term stability. We assigned values to the low (0.95±0.11 nmol/L) and middle concentration (3.75±0.17 nmol/L) calibrators of the sRM. Conclusions Standardization of hepcidin is possible with our sRM, which value is assigned by a pRM. We propose the implementation of this material as an international calibrator for hepcidin.

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Dittadi, Ruggero. „Harmonization of Determination of SARS-CoV-2 Antibodies: Is It Always Possible?“ Diagnostics 12, Nr. 2 (14.02.2022): 483. http://dx.doi.org/10.3390/diagnostics12020483.

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A WHO standard was prepared with the aim of harmonizing assays detecting antibodies against SARS-CoV-2, but the issue is currently being debated. We re-evaluated a previously studied set of cases (108 specimens of 48 patients and 60 specimens of 20 vaccinated subjects, collected after 14 days from the first dose and 14 days and 3 months after a second dose of the Comirnaty BNT162b2 vaccine), calculating the ratios between the results of two methods (SARS-CoV-2 IgG anti-RBD, SNIBE, and anti-SARS-CoV-2 QuantiVac ELISA IgG, Euroimmun). In the vaccinated subjects, the ratios of the results between methods according to the WHO standard were relatively dispersed, but the harmonization results were good. On the other hand, in patient samples, the variability between tests was very high, and the harmonization was unsatisfactory (median ratios between methods 2.23, 10th–90th percentile: 1.1–5.6). Interestingly, in patient samples, the harmonization depends on the time from the onset of symptoms and greatly improves after 6 months since the diagnosis. Forty patient specimens and thirty-one of the vaccinated subjects after the second dose were also evaluated with a third method (Access SARS-CoV-2 IgG (1st IS), Beckman Coulter), obtaining a similar trend. We can conclude that the actual effectiveness of harmonization between methods may vary depending on the scenario in which they will be used.

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Muhtifah, Lailial. „The Reinforcement of Pesantren as Harmonization Agent of Religious Life in Pesantren “AL-FATAH” Singkawang, West Kalimantan“. Jurnal Pendidikan Islam 5, Nr. 2 (16.12.2016): 364. http://dx.doi.org/10.14421/jpi.2016.52.364-368.

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This article is to explore the reinforcement of Pesantren as harmonization agent of religious life, the foundation, strategies, procedures, and the assessment process of harmonization in pesantren "AL-FATAH" Singkawang West Kalimantan. The result of the study discovered that harmonization of religious life was based on the philosophical foundation of Islamic values (Islamic brotherhood/ukhuwwah Islamiyah, crossed-marriage, and collective system/jama’ah), foundation of national perspectives (Pancasila, the 1945 Constitution, NKRI, and Bhineka Tunggal Ika) and theoretical foundation (Islamic education, social culture, character education and the theory of conflict). Strengthening the strategy of harmonization through the achievement of the objectives, planning, the realization of activity in the form of concrete action, the existence of material, media, sequences and well-managed steps. Procedures of harmonization was applied through approach of method and technique, as reinforcement of pesantren as the harmonization agent of religions life. The assessment process of harmonization has not been carried out properly. The foundations, strategies, procedures and process of assessment have an impact on the emergence of P3AHKB culture and its implementation model. P3AHKB culture is the growth and the development of religious/spiritual values, honesty, responsibility, ukhuwwah Islamiyah, cooperation, empathy, social solidarity, respect, love, protect each other, get used to the language of the sunnah, keeping ethics, the formation of security culture, and rising prosperity with its business units and BMT. The implementation model is named "MI-P3AHKB tree."

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Le Thanh, Hung, Phuong Trieu Viet, Hoa Ngo Quynh und Hang Nguyen Thuy. „The tendency of referencing to AOAC methods in TCVNs, QCVNs and harmonizing TCVNs in the food chain according to the AOAC methods“. Heavy metals and arsenic concentrations in water, agricultural soil, and rice in Ngan Son district, Bac Kan province, Vietnam 6, Nr. 2 (23.06.2023): 117–28. http://dx.doi.org/10.47866/2615-9252/vjfc.4079.

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At the end of 2022, Vietnam's standard system (TCVN) had 2026 national standards related to the food chain (food and feed), of which the number of test method standards accounts for nearly 70 %. The test method standards have played an extremely important role in the food chain. The harmonization of TCVN on test methods for the food chain according to international standards (ISO standards) is always a priority in the process of developing and perfecting the TCVN system. Moreover, there are also many TCVNs built on the basis of harmonizing (or referencing) methods of the International Association of Official Analytical Collaboration (AOAC International). This article analyzed a number of cases in which the AOAC method is referenced in the national standards and national technical regulations of Vietnam; the harmonization of national standards according to the AOAC method and the use of the AOAC method in a number of public and non-public laboratories. From the above analysis results, it is possible to comment on the trend of using AOAC methods in testing activities in Vietnam.

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Ćwiklińska, Agnieszka, Hanna Dąbrowska, Robert Kowalski, Agnieszka Kuchta, Barbara Kortas-Stempak, Aleksandra Fijałkowska, Gabriela Bednarczuk und Maciej Jankowski. „Harmonization of urine albumin/creatinine ratio (ACR) results: a study based on an external quality assessment program in Polish laboratories“. Clinical Chemistry and Laboratory Medicine (CCLM) 56, Nr. 10 (25.09.2018): 1728–33. http://dx.doi.org/10.1515/cclm-2018-0102.

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Abstract Background: The ratio of albumin to creatinine (ACR) is an important parameter used for detection of albuminuria in patients with early kidney damage. The aim of the study was to evaluate the harmonization of ACR results among Polish participants in an international external quality assessment (EQA) program, and to evaluate the impact of albumin and creatinine analytical performance on the harmonization of ACR results. Methods: We analyzed 182 results of albumin, 202 of creatinine, and 180 of ACR obtained from Polish laboratories in an EQA program organized by Labquality. The dispersion of the results in surveys and percentage differences between the results and target values were calculated. Moreover, differences between method groups were assessed. Results: The inter-laboratory coefficient of variation (CV) for ACR was 36%. Only 74% of results of Polish laboratories were within the target limits; for 11% of the results, an incorrect albuminuria category would have been reported. The inter-laboratory CV for albumin was 20%, 2.6-fold higher than for creatinine. Significant differences between method groups for albumin determination have been observed, even when the same measurement technique was used. The greatest difference between two groups was 23%, 2.5-fold greater in comparison to creatinine. Conclusions: There is an insufficient harmonization of ACR values among Polish laboratories, caused mainly by urine albumin analytical performance. Given the important role of ACR in the classification, monitoring and treatment of kidney damage, the harmonization of albumin measurements is crucial and urgently needed.

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Panecki, Tomasz. „Creating a common symbol classification for a new historical geoportal of Poland“. Miscellanea Geographica 18, Nr. 4 (01.12.2014): 34–40. http://dx.doi.org/10.2478/mgrsd-2014-0018.

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Abstract The crowd-sourcing approach should be implemented into a new historical geoportal of Poland due to its increasing potential in WebGIS. Registered users will be able to acquire spatial data from various map series. As it requires feature class harmonization, a common symbol classification should be proposed. It will be based on chosen topographic maps of Polish land from the 19th and 20th centuries. Feature classes derived from archival maps will be standardized and reclassified, but with no information lost. This will be done in four steps which require: data acquisition, map content harmonization, feature class typification and attribute table elaboration. In addition, four methods of data harmonization can be distinguished: symbol sequence, semantic analogies, spatial relations and a combined method. The paper covers the elaboration of two thematic layers - roads and railways based on three topographic maps (Austrian 1:75 000, German 1:100 000, Russian 1: 126 000).

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van der Vorm, Lisa N., Jan C. M. Hendriks, Coby M. Laarakkers, Siem Klaver, Andrew E. Armitage, Alison Bamberg, Anneke J. Geurts-Moespot et al. „Toward Worldwide Hepcidin Assay Harmonization: Identification of a Commutable Secondary Reference Material“. Clinical Chemistry 62, Nr. 7 (01.07.2016): 993–1001. http://dx.doi.org/10.1373/clinchem.2016.256768.

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Abstract BACKGROUND Absolute plasma hepcidin concentrations measured by various procedures differ substantially, complicating interpretation of results and rendering reference intervals method dependent. We investigated the degree of equivalence achievable by harmonization and the identification of a commutable secondary reference material to accomplish this goal. METHODS We applied technical procedures to achieve harmonization developed by the Consortium for Harmonization of Clinical Laboratory Results. Eleven plasma hepcidin measurement procedures (5 mass spectrometry based and 6 immunochemical based) quantified native individual plasma samples (n = 32) and native plasma pools (n = 8) to assess analytical performance and current and achievable equivalence. In addition, 8 types of candidate reference materials (3 concentrations each, n = 24) were assessed for their suitability, most notably in terms of commutability, to serve as secondary reference material. RESULTS Absolute hepcidin values and reproducibility (intrameasurement procedure CVs 2.9%–8.7%) differed substantially between measurement procedures, but all were linear and correlated well. The current equivalence (intermeasurement procedure CV 28.6%) between the methods was mainly attributable to differences in calibration and could thus be improved by harmonization with a common calibrator. Linear regression analysis and standardized residuals showed that a candidate reference material consisting of native lyophilized plasma with cryolyoprotectant was commutable for all measurement procedures. Mathematically simulated harmonization with this calibrator resulted in a maximum achievable equivalence of 7.7%. CONCLUSIONS The secondary reference material identified in this study has the potential to substantially improve equivalence between hepcidin measurement procedures and contributes to the establishment of a traceability chain that will ultimately allow standardization of hepcidin measurement results.

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Lowes, S., R. Hucker, M. Jemal, J. C. Marini, V. M. Rezende, R. Shoup, P. Singhal et al. „Tiered Approaches to Chromatographic Bioanalytical Method Performance Evaluation: Recommendation for Best Practices and Harmonization from the Global Bioanalysis Consortium Harmonization Team“. AAPS Journal 17, Nr. 1 (23.10.2014): 17–23. http://dx.doi.org/10.1208/s12248-014-9656-x.

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Lattanzio, Veronica M. T. „Toward Harmonization of Performance Criteria for Mycotoxin Screening Methods: The EU Perspective“. Journal of AOAC INTERNATIONAL 99, Nr. 4 (01.07.2016): 906–13. http://dx.doi.org/10.5740/jaoacint.16-0118.

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Abstract Screening methods are defined as methods that are used to detect the presence of a substance or class of substances at the level of interest. These methods must have the capability of high sample throughput when being used to screen large numbers of samples for potential noncompliant results. Before using a screening method for practical applications, its fitness for the intended purpose needs to be demonstrated. This is normally achieved by conducting a validation study, comparing method performance against predefined criteria. Official guidelines recently established by the European Union for the evaluation of fitness-for-purpose performance parameters of screening methods to be used for the detection of mycotoxins in foods are presented and discussed herein. Practical applications of this evaluation scheme for single- and interlaboratory validation studies, as well as relevant information on screening method performances are reviewed, with emphasis on the impact of mycotoxin contamination in real samples on the fitness-for-purpose of the screening test. Lastly, validation follow-up is discussed in terms of extension of the scope of the method (increasing the range of application in terms of mycotoxin/matrix combinations), method implementation and verification, and evaluation of the method's applicability to modified mycotoxins.

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Schweikart, James A. „Financial Statement Analysis And The Harmonization Of Foreign Current Translation“. Journal of Applied Business Research (JABR) 10, Nr. 2 (23.09.2011): 1. http://dx.doi.org/10.19030/jabr.v10i2.5932.

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<span>The harmonization of foreign currency translation accounting has lead to global acceptance of the temporal and current or closing rate methods. These methods have the potential to alter financial statement analysis from that done on untranslated information. This paper demonstrates the differences in financial results from these models and calls for revisiting the issue of foreign currency translation to develop a single method for comparability in financial statement analysis.</span>

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Niu, Li, Junyan Cao, Yan Hong und Liqing Zhang. „Painterly Image Harmonization by Learning from Painterly Objects“. Proceedings of the AAAI Conference on Artificial Intelligence 38, Nr. 5 (24.03.2024): 4343–51. http://dx.doi.org/10.1609/aaai.v38i5.28231.

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Given a composite image with photographic object and painterly background, painterly image harmonization targets at stylizing the composite object to be compatible with the background. Despite the competitive performance of existing painterly harmonization works, they did not fully leverage the painterly objects in artistic paintings. In this work, we explore learning from painterly objects for painterly image harmonization. In particular, we learn a mapping from background style and object information to object style based on painterly objects in artistic paintings. With the learnt mapping, we can hallucinate the target style of composite object, which is used to harmonize encoder feature maps to produce the harmonized image. Extensive experiments on the benchmark dataset demonstrate the effectiveness of our proposed method.

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Mulder, Jule. „New Challenges for European Comparative Law: The Judicial Reception of EU Non-Discrimination Law and a turn to a Multi-layered Culturally-informed Comparative Law Method for a better Understanding of the EU Harmonization“. German Law Journal 18, Nr. 3 (01.05.2017): 721–70. http://dx.doi.org/10.1017/s2071832200022148.

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This article argues that comparative law needs to explore its critical potential when engaging with the European harmonization process and its effects on the law of the Member States. In the first part, the article evaluates existing comparative law methods and their suitability to identify legal and cultural factors that influence the judicial reception of EU harmonized law on a national level. Using EU non-discrimination law as a case study, it questions to what extent traditional methods are suitable to explain differences in the national judicial reception of EU harmonized law, despite the exclusive competence of the Court of Justice of the European Union to interpret EU law. In doing so, it considers the potential of critical comparative law for the development of a deeper understanding of the national courts' reception of EU harmonized law as a key part of the broader legal harmonization process. In the second part, the article develops an original multi-layered culturally informed method to compare EU harmonized law. The proposal goes beyond the existing methods of comparative law by including critical aspects and stressing the relevance of embedding a general normative framework in any comparative critique. It challenges comparatists to reach deeply into national cultural spheres and to identify key influences on the application of EU rules and EU-national legal ‘hybrids’. The method creates room for multi-layered narratives of comparison aimed at gaining a deeper understanding of the national legal and non-legal cultural background that can hinder or facilitate harmonization processes. This enriched comparative critique can offer new insights into the process of legal harmonization in the EU, particularly by focusing on the point of application rather than the previous phases of creation of EU law and its reception by Member States.

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Greg Miller, W., Gary L. Myers, Edward R. Ashwood, Anthony A. Killeen, Edward Wang, Linda M. Thienpont und Lothar Siekmann. „Creatinine Measurement: State of the Art in Accuracy and Interlaboratory Harmonization“. Archives of Pathology & Laboratory Medicine 129, Nr. 3 (01.03.2005): 297–304. http://dx.doi.org/10.5858/2005-129-297-cmsota.

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Abstract Context.—The National Kidney Disease Education Program recommends calculating glomerular filtration rate from serum creatinine concentration. Accurate creatinine measurements are necessary for this calculation. Objective.—To evaluate the state of the art in measuring serum creatinine, as well as the ability of a proficiency testing program to measure bias for individual laboratories and method peer groups. Design.—A fresh-frozen, off-the-clot pooled serum specimen plus 4 conventional specimens were sent to participants in the College of American Pathologists Chemistry Survey for assay of creatinine. Creatinine concentrations were assigned by isotope dilution mass spectrometry reference measurement procedures. Participants.—Clinical laboratories with an acceptable result for all 5 survey specimens (n = 5624). Results.—The fresh frozen serum (FFS) specimen had a creatinine concentration of 0.902 mg/dL (79.7 μmol/L). Mean bias for 50 instrument-method peer groups varied from −0.06 to 0.31 mg/dL (−5.3 to 27.4 μmol/L), with 30 (60%) of 50 peer groups having significant bias (P < .001). The bias variability was related to instrument manufacturer (P ≤ .001) rather than method type (P = .02) with 24 (63%) of 38 alkaline picric acid methods and with 6 (50%) of 12 enzymatic methods having significant biases. Two conventional specimens had creatinine concentrations of 0.795 and 2.205 mg/dL (70.3 and 194.9 μmol/L) and had apparent survey biases significantly different (P < .001) from that of the FFS specimen for 34 (68%) and 35 (70%) of 50 peer groups, respectively. Conclusions.—Thirty of 50 peer groups had significant bias for creatinine. Bias was primarily associated with instrument manufacturer, not with type of method used. Proficiency testing using a commutable specimen measured participant bias versus a reference measurement procedure and provided trueness surveillance of instrument-method peer groups.

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Angraini, Dwi Ayu. „Harmonization or Harmony, Al-Kindi, Philosophy and Religion“. Journal of Islamic Thought and Philosophy 2, Nr. 1 (27.06.2023): 1–19. http://dx.doi.org/10.15642/jitp.2023.2.1.1-19.

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This study will explain the thoughts of Al-Kindi as a Muslim philosopher figure who harmonizes thoughts between philosophy and the Islamic religion. This discussion about the harmonization between philosophy and religion begins with doubts about what is the characteristic of philosophy that is at odds with religious beliefs. The literature study approach is carried out by examining the topic of the problem in more depth according to the references found. By using this method, the writer will find as much written information as possible from the literature related to the topic of the problem for systematic identification of the theory. After conducting research using the library study method, the results of answers to the topic of the problem were found, namely through references from journals and in order to find the background of Al-Kindi's thoughts regarding the harmonization of the relationship between philosophy and Islam.

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Umar Ma’ruf, Zuhri, und Lita Tyesta ALW. „The Relevance Of Omnibus Law To The Harmonization Of Legislation In Indonesia“. Melayunesia Law 6, Nr. 1 (30.06.2022): 85. http://dx.doi.org/10.30652/ml.v6i1.7853.

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The problem of overlapping laws and regulations in Indonesia has become a classic unresolved issue. The emergence of the Omnibus Law as a new method of drafting legislation in Indonesia is expected to be able to resolve these problems. However, the Constitutional Court (MK) has decided that the Job Creation Act which has been drafted using the Omnibus Law method is conditionally unconstitutional. This study aims to examine in depth the relevance of the Omnibus Law method to the harmonization of legislation in Indonesia and its relation to the Constitutional Court's decision on conditionally unconstitutional. The research method used in this research is normative juridical using secondary data. Based on the results of the study, it is known that the relevance of the Omnibus Law method to the harmonization of laws and regulations in Indonesia is the Omnibus Law method, which offers regulatory reforms that overlap each other even though Law No. 15 of 2019 has not included this concept but harmonization of laws and regulations needs to be done. to resolve conflicting laws and regulations. This method is expected to be able to solve the problems of effective and efficient laws and regulations. It is also necessary to provide a legal basis regarding the Omnibus Law so that these regulations run well and do not cause problems in law enforcement in Indonesia.

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Ma’ruf, Zuhri Umar, und Lita Tyesta Addy Listya Wardhani. „Omnibus Law And Conflicting Norms And Their Relevance To Business Ease In Indonesia“. Journal of Private and Commercial Law 6, Nr. 2 (28.11.2022): 100–113. http://dx.doi.org/10.15294/jpcl.v6i2.39616.

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The problem of overlapping laws and regulations in Indonesia has become a classic unresolved issue. The emergence of the Omnibus Law as a new method of drafting legislation in Indonesia is expected to be able to resolve these problems. However, the Constitutional Court (MK) has decided that the Job Creation Act which has been drafted using the Omnibus Law method is conditionally unconstitutional. This study aims to examine in depth the relevance of the Omnibus Law method to the harmonization of legislation in Indonesia and its relation to the Constitutional Court's decision on conditionally unconstitutional. The research method used in this research is normative juridical using secondary data. Based on the results of the study, it is known that the relevance of the Omnibus Law method to the harmonization of laws and regulations in Indonesia is the Omnibus Law method, which offers regulatory reforms that overlap each other even though Law No. 15 of 2019 has not included this concept but harmonization of laws and regulations needs to be done. to resolve conflicting laws and regulations. This method is expected to be able to solve the problems of effective and efficient laws and regulations. It is also necessary to provide a legal basis regarding the Omnibus Law so that these regulations run well and do not cause problems in law enforcement in Indonesia.

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Kim, Yeong Il. „Wonhyo's Method of Harmonization - Focused on the Cases of 'Right and Wrong' -“. Korean Institute for Buddhist Studies 54 (28.02.2021): 37–65. http://dx.doi.org/10.34275/kibs.2021.54.037.

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Polyakova, M. A., E. P. Dryagun, A. A. Sokolov, V. A. Kharitonov und I. M. Petrov. „Method to Estimate the Degree of Harmonization Between Standards of Different Categories“. Vestnik of Nosov Magnitogorsk State Technical University 19, Nr. 1 (25.03.2021): 60–68. http://dx.doi.org/10.18503/1995-2732-2021-19-1-60-68.

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Tudan, Christopher, Stephen Rogenthien und Anthony Jones. „SQA opinion paper on global harmonization of the bioanalytical method validation guidances“. Bioanalysis 2, Nr. 12 (Dezember 2010): 1921–25. http://dx.doi.org/10.4155/bio.10.162.

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Tomczak, Michał. „Modeling of the harmonization method for executing a multi-unit construction project“. Open Engineering 9, Nr. 1 (25.07.2019): 282–91. http://dx.doi.org/10.1515/eng-2019-0036.

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AbstractOne of the key problems in managing the realization of a construction project is the selection of appropriate working crews and coordinating their activities in a way that ensures the highest degree of implementation of defined goals (minimizing the project duration and/or reducing downtime and related costs). Most of the existing methods of work harmonization used in construction industry allow obtaining the desired results only in relation to the organization of the processes realization in repetitive linear projects. In case of realization of non-linear construction objects or construction units, it is usually necessary to choose between the reduction of the project implementation time and maintaining the continuity of crews work on the units. It was found that there is a lack in the literature of developed method enabling harmonization of crews’ work, while minimizing the downtime at work and the duration of the entire project taking into account additional constraints, e.g. the need to not exceed the deadlines for the realization of the project stages.The article presents the concept of a multi-criteria optimization method of harmonizing the execution of non-linear processes of a multi-unit construction project in deterministic conditions. It will enable the reduction of realization time and downtimes in work, taking into account the preferences of the decision maker regarding the relevance of the optimization criteria. A mathematical model for optimizing the selection of crews and order of completion of units in multi-unit construction projects was also developed. In order to present the possibility of usage of the developed concept, an example of the optimal selection of crews and their work schedule was solved and presented. The proposed method may allow for better use of the existing production potential of construction enterprises and ensure synchronization of the crews employed during the work, especially in the case of difficulties in acquiring qualified staff in construction industry.

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Coucke, Wim, Jelena Vlašić Tanasković, Ana Hećimović, Lorena Honović, Snježana Hrabrić Vlah, Goran Ferenčak, Jadranka Vuković Rodríguez und Jasna Leniček Krleža. „A new method for monitoring harmonization of laboratory results within EQA schemes“. Clinical Chemistry and Laboratory Medicine (CCLM) 58, Nr. 10 (25.09.2020): e217-e219. http://dx.doi.org/10.1515/cclm-2020-0121.

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Freimer, Nelson, und Annabel Vreeker. „SU83PHENOTYPE HARMONIZATION METHOD IN THE WHOLE GENOME SEQUENCING FOR PSYCHIATRIC DISORDERS CONSORTIUM“. European Neuropsychopharmacology 29 (2019): S1310. http://dx.doi.org/10.1016/j.euroneuro.2018.08.447.

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Ferraiolo, Joe. „Validating a rapid analytical method for plasmid purity determination & platform harmonization“. Vaccine Insights 02, Nr. 02 (08.03.2023): 33–43. http://dx.doi.org/10.18609/vac.2023.007.

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Golovchenko, Oksana Nikolaevna, und Anastasiya Plotskaya. „On the issue of harmonization of national tax legislation in integration associations“. SHS Web of Conferences 118 (2021): 02012. http://dx.doi.org/10.1051/shsconf/202111802012.

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The purpose of the study is a legal analysis of the current supranational tax legislation of the Eurasian Economic Union and European Union integration associations. Special methods of cognition were used in the furtherance of this goal: historical and legal analysis, formal legal method, comparative legal method, the method of legal modeling, the method of interpreting legal norms, which made it possible to identify the existing problems and determine the ways and means of their elimination as well as to determine the differences in approaches in the construction of the European and Eurasian economic integration. Moreover, the methodological basis of the study was formed by general scientific methods of cognition: the dialectical method, which made it possible to reveal the integrity and consistency of legal phenomena; the method of generalization, allowing to draw conclusions as a result of generalization of the data obtained; the comprehensive research method, allowing to consider the theoretical and practical foundations of the process of harmonizing national tax legislation in conjunction. The result of the study was the identification of similar and different concepts for the implementation of supranational policy in the tax systems of the Eurasian Economic Union and European Union countries, aimed at deepening Eurasian and European economic integration, as well as the identification of the trends in the development of harmonization of the national tax legislation of the European Union member states for their subsequent implementation into the tax legislation of the Eurasian Economic Union integration association member countries. The novelty of the study lies in the very formulation of the problem, as well as in the fact that these legal relations incite the states to take actual measures and find new solutions aimed at increasing the country’s economic indicators and potential.

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