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

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

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

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

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/processoDeContasAgregado>
  skos:prefLabel "Processo de contas agregado"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/processoDeContasOrdinarias> .

<http://voccade/vce/contasOrdinarias>
  skos:prefLabel "Contas ordinárias"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/processoDeContasOrdinarias> .

<http://voccade/vce/processoDeContasOrdinarias>
  skos:related <http://voccade/vce/processoDeContasAgregado>, <http://voccade/vce/processoDeContas>, <http://voccade/vce/processoDeContasConsolidado>, <http://voccade/vce/contasOrdinarias>, <http://voccade/vce/prestacaoDeContas>, <http://voccade/vce/tomadaDeContas> ;
  skos:definition "Processo de contas referente a exercício financeiro determinado, constituído pelo Tribunal segundo critérios de risco, materialidade e relevância. (Fonte: BRASIL. Tribunal de Contas da União. Instrução Normativa nº 63, de 1º de setembro de 2010)."@pt-br ;
  a owl:NamedIndividual, skos:Concept ;
  skos:prefLabel "Processo de contas ordinárias"@pt-br ;
  ns0:memberOf <http://voccade/vce/categoria/controleExterno> .

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

<http://voccade/vce/processoDeContasConsolidado>
  skos:prefLabel "Processo de contas consolidado"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/processoDeContasOrdinarias> .