Combine Taxonomies

Dear experts, I need to combine two taxonomies, comparing logically all the keywords. The main taxonomy is IEEE Taxonomy (attached) and the one should be added to the main is the ACM ([login to view URL]). The idea is to find the keywords that are not present in IEEE and then add them. But, there are certain things to think about: - If there is the whole category, which is not in IEEE, but has a similar meaning with some keyword, what should be done? - Where to add the whole branch of the taxonomical tree? - Is it the right category to be added directly to the root node? The provided solution should be a combination of files: - Excel file, with the merged taxonomies; - Documentation with the explanation of how the taxonomies were merged (i.e. algorithm pseudocode/ steb-by-step/ pictures) and some statistical analysis on final result; - If possible, then the tree representation with one-two levels lower then the root.