Proposal for new IfcQualificationResource

Construction resources currently include materials, equipment, labor, and product (of which the definition of product is a little less clearly defined in my opinion). Missing is qualifications, such as prerequisite training or certification requirements to perform a task. This came out of a discussion with @billeast - here is an example given by him:

> For example, you have to have an HVAC mechanic do the work, but they must be ASHRAE certified.

Perhaps @billeast can provide:

- A description of the proposed class
- Example usages (e.g. association with a task is one, what might others be? Can it be associated with a cost like other resources? Can it have a productivity rate like labor resource? Can it calculate utilisation like other resources? If these usecases don't apply to it, maybe there is a different location in the hierarchy for it to belong?)
- What predefined types it may have (e.g. certification, training, insurance, whatever?)

No file, test, or entry point is named. Start by comparing the existing material, equipment, labor, and product resource definitions, then resolve the requested class description, associations, predefined types, and applicable behavior; done means a reviewed proposal with agreed placement and usage.

Written by the indexing model from the issue text.