@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/fiscalizacaoOperacional>
  skos:prefLabel "Fiscalização operacional"@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> ;
  skos:scopeNote "Diz respeito à observância de procedimentos legais para a arrecadação de recursos financeiros, ou para a liberação de verbas."@pt-br ;
  skos:related <http://voccade/vce/julgamentoDeContas>, <http://voccade/vce/contasDoGoverno>, <http://voccade/vce/auditoriaOperacional> ;
  skos:broader <http://voccade/vce/fiscalizacao> ;
  a owl:NamedIndividual, skos:Concept ;
  skos:definition "A fiscalização operacional a cargo do Tribunal de Contas da União será exercida mediante a apreciação e o julgamento das contas dos administradores dos órgãos e entidades dos Três Poderes da União, bem como através da realização de auditorias. (Fonte: BRASIL. Tribunal de Contas da União. Resolução n. 256, de 19 de novembro de 1991: dispõe sobre o exercício da fiscalização operacional e dá outras providências)"@pt-br .

<http://voccade/vce/contasDoGoverno>
  skos:prefLabel "Contas do governo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fiscalizacaoOperacional> .

<http://voccade/vce/auditoriaOperacional>
  skos:prefLabel "Auditoria operacional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fiscalizacaoOperacional> .

ns0:memberOf
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://voccade/vce/fiscalizacao>
  skos:prefLabel "Fiscalização"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:narrower <http://voccade/vce/fiscalizacaoOperacional> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "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."@en ;
  rdfs:label "preferred label"@en .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .

<http://voccade/vce/categoria/controleExterno>
  skos:prefLabel "Controle Externo"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/julgamentoDeContas>
  skos:prefLabel "Julgamento de contas"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fiscalizacaoOperacional> .