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

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

<http://voccade/vce/lucro>
  skos:prefLabel "Lucro"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/lucroResidual> .

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 .

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

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

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

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/analiseContabilEFinanceira>
  skos:prefLabel "Análise contábil e financeira"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/lucroResidual> .

<http://voccade/vce/acionista>
  skos:prefLabel "Acionista"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/lucroResidual> .

<http://voccade/vce/lucroResidual>
  skos:prefLabel "Lucro residual"@pt-br ;
  a owl:NamedIndividual, skos:Concept ;
  skos:altLabel "Economic Value Added"@en ;
  skos:related <http://voccade/vce/acionista>, <http://voccade/vce/acao(Economia)>, <http://voccade/vce/analiseContabilEFinanceira>, <http://voccade/vce/lucro> ;
  skos: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 ;
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>, <http://voccade/vce/categoria/industriaComercioTurismoEServicos> ;
  skos:scopeNote "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 .

<http://voccade/vce/acao(Economia)>
  skos:prefLabel "Ação (Economia)"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/lucroResidual> .

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/industriaComercioTurismoEServicos>
  a isothes:ConceptGroup, owl:NamedIndividual ;
  skos:prefLabel "Indústria, Comércio, Turismo e Serviços"@pt-br ;
  skos:member <http://voccade/vce/lucroResidual> .