memberOf
label: Membro de @pt-br
definition: Identifies a concept collection.

Economia, Finanças e Orçamento públicos
type: ConceptGroup
type: NamedIndividual

Empresa
type: Concept
type: NamedIndividual
related: Índice de endividamento

Estrutura de dívida
type: Concept
type: NamedIndividual
related: Índice de endividamento

Índice contábil
type: Concept
type: NamedIndividual
narrower: Índice de endividamento

Índice de endividamento
type: Concept
type: NamedIndividual
memberOf: Economia, Finanças e Orçamento públicos
broader: Índice contábil
definition: Indice que revela o grau de endividamento da empresa. (Fonte: TÉLES, Cristhiane Carvalho. Análise dos Demonstrativos Contábeis:Índices de Endividamento. 2003. Disponível em: < http://www.peritocontador.com.br/artigos/colaboradores/Artigo_- __ndices_de_Endividamento.pdf> Acesso em: 15 de Maio de 2011). @pt-br
related: Estrutura de dívida
related: Empresa

Concept
type: Class

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.