ir = Information Repository
res = Resource
The Information Repository is used to store data needed by OpenERP to know how to work as an application - to define menus, windows, views, wizards, database tables, etc.
All objects that use ir.* or res.* as model name are base objects of Odoo. These objects are, most of the time, necessary to the good running of Odoo.
ir.ui.menu : The menu of the user interface
ir.actions : The actions that are available under the 'Other option' of a document (in form view)
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