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Terms of reference (TOR) define the purpose and structures of a project, committee, meeting, negotiation, or any similar collection of people who have agreed to work together to accomplish a shared goal. [1] [2] Terms of reference show how the object in question will be defined, developed, and verified.
Under Resolution 78/230 of 22 December 2023, the General Assembly established an Ad Hoc Committee to draft the terms of reference for a UN Framework Convention on International Tax Cooperation by August 2024.
A reference model—in systems, enterprise, and software engineering—is an abstract framework or domain-specific ontology consisting of an interlinked set of clearly defined concepts produced by an expert or body of experts to encourage clear communication. A reference model can represent the component parts of any consistent idea, from ...
At the time, the Committee suggested "that the subject of professional ethics be taught in all law schools, and that all candidates for admission to the Bar be examined thereon." Lewis F. Powell, Jr. , then-President of the ABA (and later an Associate Justice on the U.S. Supreme Court ), in 1964 asked that a Special Committee be formed to ...
From 1996, the Recommendations were effectively split into two parts: the Model Regulations, which form a suggested drafting for laws and regulations on the transport of dangerous goods; and the Manual of Tests and Criteria, which contains technical information about methods of testing products to ascertain their hazards.
The Model Audit Rule 205, Model Audit Rule, or MAR 205 are the commonly applied terms for the Annual Financial Reporting Model Regulation. [1] Model Audit Rule is a financial reporting regulation applicable to insurance companies, and borrows significantly from the Sarbanes Oxley Act of 2002 (see ‘key sections’ below).
The COSO framework defines internal control as a process, carried out by the board of directors, the administration and other personnel of an entity, designed to provide "reasonable security" with respect to the achievement of objectives in operations, financial reporting, and compliance with applicable laws and regulations.
The CIDOC CRM emerged from the CIDOC Documentation Standards Group [2] in the International Committee for Documentation of the International Council of Museums.Initially, until 1994, the work focused on developing an entity-relationship model for museum information, however, in 1996, the approach shifted to object-oriented modeling methodologies, resulting in the first "CIDOC Conceptual ...