@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:-K52QQZD8-F
  skos:prefLabel "theories of ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-NSZFXTH6-N .

n9j: a skos:ConceptScheme .
n9j:-MFP0RM7Q-Q
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower n9j:-NSZFXTH6-N .

n9j:-NSZFXTH6-N
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/goodwill> ;
  skos:definition "Goodwill is a residual consequence of excess consideration given for the fair market value of readily identifiable tangible assets and liabilities acquired or assumed in a purchase transaction between two or more unrelated companies. The excess purchase price represents the intangible value for such items as reputation, brand recognition, technical skills, and other intellectual capital an acquiring company believes is inherent in the acquired company. [Source: Encyclopedia of Health Care Management; Goodwill]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-MFP0RM7Q-Q, n9j:-C4S2ZSXJ-Q, n9j:-BQP849R2-B, n9j:-K52QQZD8-F ;
  skos:prefLabel "goodwill"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-NSZFXTH6-N .

n9j:-C4S2ZSXJ-Q
  skos:prefLabel "marketing ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-NSZFXTH6-N .

n9j:-BQP849R2-B
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower n9j:-NSZFXTH6-N .