@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00820929v2> a dcat:Dataset ;
    dct:description "International audience" ;
    dct:identifier "hal-00820929" ;
    dct:issued "2026-05-07T08:49:36.538677"^^xsd:dateTime ;
    dct:language "en" ;
    dct:modified "2026-05-07T08:49:36.538682"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "Some characteristics of an equity security next-year impairment" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00820929v2/resource/e6654a50-d1bd-4cff-8ffc-76d19f7340f6> ;
    dcat:keyword "actions",
        "depreciation",
        "equity-securities",
        "fair-value",
        "ias-39",
        "ifrs",
        "impairment",
        "infoeu-reposemanticsarticle",
        "journal-articles",
        "juste-valeur",
        "qfinrmquantitative-finance-q-finrisk-management-q-finrm",
        "shsgestionhumanities-and-social-sciencesbusiness-administration" ;
    dcat:landingPage <ISSN:%200924-865X> .

<ISSN:%200924-865X> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00820929v2/resource/e6654a50-d1bd-4cff-8ffc-76d19f7340f6> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-07T08:49:36.548503"^^xsd:dateTime ;
    dct:modified "2026-05-07T08:49:36.524815"^^xsd:dateTime ;
    dct:title "Some characteristics of an equity security next-year impairment" ;
    dcat:accessURL <https://hal.science/hal-00820929> .

<https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> a foaf:Agent ;
    foaf:name "test_moissonnage_selune" .

