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FAIR data is data which meets the FAIR principles of findability, accessibility, interoperability, and reusability (FAIR). [ 1 ] [ 2 ] The acronym and principles were defined in a March 2016 paper in the journal Scientific Data by a consortium of scientists and organizations.
You are free: to share – to copy, distribute and transmit the work; to remix – to adapt the work; Under the following conditions: attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made.
Fair Information Practice was initially proposed and named [5] by the US Secretary's Advisory Committee on Automated Personal Data Systems in a 1973 report, Records, Computers and the Rights of Citizens, [6] issued in response to the growing use of automated data systems containing information about individuals. The central contribution of the ...
The International Open Data Charter is a set of principles and best practices for the release of governmental open data. The charter was formally adopted by seventeen governments of countries, states and cities at the Open Government Partnership Global Summit in Mexico in October 2015. [ 1 ]
The abbreviation FAIR/O data is sometimes used to indicate that the dataset or database in question complies with the principles of FAIR data and carries an explicit data‑capable open license. Overview
International Open Data Charter defines Open by Default as one of the six key principles that enable society to enjoy the full benefits of open government data. [2] The other five principles are Timely and Comprehensive Data, Accessible and Usable Data, Comparable and Inter-operable Data, Data for Improved Governance and Engagement, and Data for Inclusive Development and Innovation. [2]
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.