<prompt> Translate the following text to EnglishBodi inaamini kwamba hamu ya mwongozo maalum zaidi iliyoonyeshwa na waombaji kadhaa inatokana na imani kwamba bila mwongozo huo, uamuzi wa shirika la jinsi ya kutumia viwango unaweza kuhojiwa.  <response>: The Board believes that the desire for more specific guidance expressed by several respondents stems from the belief that without such guidance, an entitys determination of how to apply the standards could be questioned. 