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

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

<http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@pt-br ;
  skos:member <http://voccade/vce/fundos> .

<http://purl.org/umu/uneskos#memberOf>
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

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/tituloDeLongoPrazo>
  skos:prefLabel "Título de longo prazo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fundos> .

<http://voccade/vce/fundos>
  skos:narrower <http://voccade/vce/fundoConstitucional>, <http://voccade/vce/fundoDeParticipacao>, <http://voccade/vce/fundoEspecial>, <http://voccade/vce/fundoPublico>, <http://voccade/vce/fundoDeInvestimento> ;
  skos:related <http://voccade/vce/tituloDeLongoPrazo>, <http://voccade/vce/tituloDeCurtoPrazo>, <http://voccade/vce/tituloDeMedioPrazo>, <http://voccade/vce/dotacaoOrcamentaria> ;
  a owl:NamedIndividual, skos:Concept ;
  skos:prefLabel "Fundos"@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>, <http://voccade/vce/categoria/controleExterno> ;
  skos:scopeNote "Mecanismo destinado à gestão orçamentária e financeira devendo ser instituído por lei; especificar as receitas que serão vinculadas; indicar a finalidade a ele adjacente; e incorporar os saldos remanescentes no fim do exercício. Na Constituição Federal Brasileira são estabelecidos quatro requisitos para a criação de fundos: autorização legislativa prévia; proibição da vinculação de impostos; inclusão na Lei Orçamentária Anual; e previsão na Lei Complementar de Finanças Públicas (art. 165, § 9º)."@pt-br .

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

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 .

<http://voccade/vce/fundoDeInvestimento>
  skos:prefLabel "Fundo de investimento"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/fundos> .

<http://voccade/vce/fundoConstitucional>
  skos:prefLabel "Fundo constitucional"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/fundos> .

<http://voccade/vce/tituloDeMedioPrazo>
  skos:prefLabel "Título de médio prazo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fundos> .

<http://voccade/vce/tituloDeCurtoPrazo>
  skos:prefLabel "Título de curto prazo"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fundos> .

<http://voccade/vce/fundoPublico>
  skos:prefLabel "Fundo público"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/fundos> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://voccade/vce/fundoEspecial>
  skos:prefLabel "Fundo especial"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/fundos> .

<http://voccade/vce/dotacaoOrcamentaria>
  skos:prefLabel "Dotação orçamentária"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/fundos> .

<http://voccade/vce/fundoDeParticipacao>
  skos:prefLabel "Fundo de participação"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:broader <http://voccade/vce/fundos> .