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

Ação (Economia)
type: Concept
type: NamedIndividual
related: Lucro residual

Acionista
type: Concept
type: NamedIndividual
related: Lucro residual

Análise contábil e financeira
type: Concept
type: NamedIndividual
related: Lucro residual

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

Indústria, Comércio, Turismo e Serviços
type: ConceptGroup
type: NamedIndividual
member: Lucro residual

Lucro
type: Concept
type: NamedIndividual
related: Lucro residual

Lucro residual
type: NamedIndividual
type: Concept
memberOf: Economia, Finanças e Orçamento públicos
memberOf: Indústria, Comércio, Turismo e Serviços
alternative label: Economic Value Added
definition: Instrumento de avaliação econômico-financeira, alinhamento dos interesses de acionistas e administradores e mensuração de performance empresarial. (Fonte: PORTELLA, Gualter. Lucro residual e contabilidade: instrumental de análise financeira e mensuração de performance. Caderno de Estudos, São Paulo, n. 23, jan. /jun. 2000. Disponível em: <https://www.scielo.br/scielo.php?script=sci_arttext&pid=S1413-92512000000100001&lng=en&nrm=iso&tlng=pt#:~:text=As%20firmas%20de%20consultoria%20financeira,e%20mensura%C3%A7%C3%A3o%20de%20performance%20empresarial.>. Acesso em: 15 set. 2020). @pt-br
related: Acionista
related: Ação (Economia)
related: Análise contábil e financeira
related: Lucro
scope note: São os recursos gerados pela entidade que sobram após a dedução dos juros reais aplicados sobre o capital investido pelos sócios. Na classificação tradicional, encontra-se na categoria de medida de desempenho baseado em valor. @pt-br

Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
label: Termo alternativo @pt-br
sub property of: label
definition: An alternative lexical label for a resource.

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.

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.