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bookkeeping.xml
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<?xml version="1.0" encoding="utf-8" ?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#">
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Transaction">
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Party">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Between"/>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E39_Actor"/>
<rdfs:comment>is an actor in a transaction.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Account">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#GroupOfEconomicFacts"/>
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Between"/>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E28_Conceptual_Object"/>
<rdfs:comment>is an abstract concept of organisation of economic activities being part of a system of evaluation of these economic activities.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Between">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E71_Man-Made_Thing"/>
<rdfs:comment>is a generic class for any concept which can be part of transaction in abstract bookkeeping.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#consists-of">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transaction"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:comment>A transcation consists of a group of transfers. </rdfs:comment>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Transfer">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E7_Activity"/>
<rdfs:comment>is the action in which one party conveys property rights to another party or in which economic facts of an actor are assigned to an account.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#from">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Between"/>
<rdfs:comment>A measurable is transfered from one party or account </rdfs:comment>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#to">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Between"/>
<rdfs:comment>A measurable is transfered to one party or account </rdfs:comment>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#transfers">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
<rdfs:comment>A transfer conveys something.</rdfs:comment>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Measurable">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E77_Persistent_item"/>
<rdfs:comment>is something which can be measured.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#quantity">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P90_has_value"/>
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#unit">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P91_has_unit"/>
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#setsPrice">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Price"/>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Price">
<rdfs:subClassOf>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Conversion">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E3_Condition_State"/>
<rdfs:comment>is the relationship of the quantity of a measruable to another.</rdfs:comment>
</rdfs:Class>
</rdfs:subClassOf>
<rdfs:comment>is the relationship of the quantity of a measruable to another when it is exchanged or demanded in barter or sale.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Tax">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Price"/>
<rdfs:comment>sets a proportion of the quantity of a measurable to another by legal or other force.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#priceOf">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#attested">
<rdfs:subPropertyOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/P70i_is_documentd_in"/>
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:range rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E13_Document"/>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Liability">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#held">
<rdfs:subPropertyOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#from"/>
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Liability"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Party"/>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#owedto">
<rdfs:subPropertyOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#to"/>
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Liability"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Party"/>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#MonetaryValue">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Total">
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#on">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Total"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#GroupOfEconomicFacts"/>
<rdfs:comment>a total is calculated on a group of economic facts, e.g. an account.</rdfs:comment>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Balancing">
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E5_Event"/>
<rdfs:comment>is the activity in which a state of economic affairs is fixed for further use.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Balance">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Total"/>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#compares">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Balance"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#GroupOfEconomicFacts"/>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#GroupOfEconomicFacts">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Dimension"/>
<rdfs:comment>is any kind of economic facts which can be totaled</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Entry">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transfer"/>
<rdfs:label>Bookkeeping entry</rdfs:label>
<rdfs:comment>is an information fragment of a transfer often only naming one party as the other can be deduced from the textual context of the entry.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#credit">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Entry"/>
</rdfs:Property>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#debit">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Entry"/>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Dimension">
<rdfs:isDefinedBy rdf:resource="http://www.xbrl.org/specification/dimensions/rec-2012-01-25/dimensions-rec-2006-09-18+corrected-errata-2012-01-25-clean.html"/>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Rubric">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Dimension"/>
<rdfs:comment>is a intellectual dimenson of the data expressed with the help of a heading to a list, to a table or to similar methods to group entries.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Commodity">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E19_Physical_Object"/>
<rdfs:comment>is an physical object used economic activities.</rdfs:comment>
</rdfs:Class>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Service">
<rdfs:subClassOf rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Measurable"/>
<rdfs:subClassOf rdf:resource="http://www.cidoc-crm.org/cidoc-crm/E7_Activity"/>
<rdfs:comment>is an activity executed to the benefit of somebody else.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#status">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Transaction"/>
<rdfs:comment>describes the completion status of a transaction ('settled', 'in full' etc.)</rdfs:comment>
</rdfs:Property>
<rdfs:Class rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#Agent">
<rdfs:comment>is somebody acting on behalve of a principal in a way that the economic activity of the agent affects directly the economic status of the principal.</rdfs:comment>
</rdfs:Class>
<rdfs:Property rdf:about="http://gams.uni-graz.at/rem/bookkeeping/#represents">
<rdfs:domain rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Agent"/>
<rdfs:range rdf:resource="http://gams.uni-graz.at/rem/bookkeeping/#Actor"/>
<rdfs:comment>describes which principal is economically replaced by the agent.</rdfs:comment>
</rdfs:Property>
</rdf:RDF>