What does COER stand for?

What does COER mean?

COER	American Rail Heritage - Crab Orchard and Egyptian Railroad Regional » Railroads
COER	College Of Engineering Roorkee Miscellaneous » Unclassified
COER	Coalition Of Oregon Ethics Resources Miscellaneous » Unclassified
COER	Center For Outcomes And Effectiveness Research Miscellaneous » Unclassified
COER	Commissioned Officers Effectiveness Report Miscellaneous » Unclassified
COER	Controlled Onset Extended Release Miscellaneous » Unclassified