system be made only by the General Assembly? The Assembly should consider whether a more cost-effective system could be devised, bearing in mind that many States no longer automatically compensated civil servants for cost-of-living increases. 15. The Ten were prepared to accept the ICSC recommendation that 20 points of post adJustment should be consolidated into net base salary and would support a renewal of the General Assembly's earlier request to Member States which had not done so to take appropriate action to exempt their nationals serving in the system from income tax on their United Nations salaries, thus leading to the abolition of the Tax Equalization Fund. 16. ICSC had recommended new salary scales for staff in the General Service category which had already been implemented. Given the significant financial implications of the new scale, more information than had been given in the ICSC report was necessary, a point which should be borne in mind in future. Similarly, additional information on the basis for the decisions described in paragraphs 201 and 202 of the report, concerning the classification of duty stations, would be appreciated. ; ... A/C. 5/39/SR. 26 English Paqe 7 (Ms. Conway, Ireland) 17. The Ten welcomed the Commission's emphasis on the fact that recruitment should take full account of Article 101 of the Charter. The recommendations on the use of recruitment tests, promotion policy and training were well founded. 18. The Ten agreed with ACC that the section of the JIU report on staff costs and the utilization of human and financial resources CA/39/522) dealing with remuneration should be referred to ICSC. The European Community had taken note of the views of ACC on the matter and of the Secretary-General's report on the ICSC statute CA/C.S/39/13). AGENDA IT&t 113& JOINT INSPECTION UNIT: REPORTS OF THE JOINT INSPECTION UNIT (continued) (A/39/34, 87 and 145 and Corr.l) 
**Analysis**
The text appears to be discussing the administration and management of the United Nations, specifically the salaries and benefits of its staff, as well as the recruitment and utilization of human resources. It also touches on the topic of taxation and financial implications. Given the focus on the internal workings of the UN, I would hypothesize that the text is more closely related to the realm of employment and administration rather than economic development or international trade.

**Category**
Employment, Administration