@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j: a skos:ConceptScheme .
n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-N24N51C3-8 .

n9j:-N24N51C3-8
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/return_on_assets> ;
  skos:definition "Return on assets (ROA) is an indicator, expressed as a percentage, of an organization's profitability. ROA is calculated as follows: Net income is the total annual or annualized revenue less expenses and nonoperating gains or losses. [Source: Encyclopedia of Health Care Management; Return on Assets]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-BQP849R2-B ;
  skos:prefLabel "return on assets"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-N24N51C3-8 .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-N24N51C3-8 .