@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-00857435v1> a dcat:Dataset ;
    dct:description """
              Some company boards of directors and management teams are still reluctant to embrace enterprise risk management (ERM) because of the uncertainty regarding its value to the bottom line. A survey of audit and risk management executives suggests that the use of ERM leads to increased management consensus, better-informed decisions, enhanced communication of risk taking, and greater management accountability.
            """ ;
    dct:identifier "hal-00857435" ;
    dct:issued "2026-05-09T21:52:05.157993"^^xsd:dateTime ;
    dct:language "en" ;
    dct:modified "2026-05-09T21:52:05.157997"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "Enterprise risk management: A process for enhanced management and improved performance" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00857435v1/resource/baf2c83a-26a6-41c2-adba-468769612f8f> ;
    dcat:keyword "board-of-directors",
        "infoeu-reposemanticsarticle",
        "journal-articles",
        "risk-management",
        "shsgestionhumanities-and-social-sciencesbusiness-administration" ;
    dcat:landingPage <Management%20Accounting%20Quarterly> .

<Management%20Accounting%20Quarterly> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00857435v1/resource/baf2c83a-26a6-41c2-adba-468769612f8f> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-09T21:52:05.159600"^^xsd:dateTime ;
    dct:modified "2026-05-09T21:52:05.151039"^^xsd:dateTime ;
    dct:title "Enterprise risk management: A process for enhanced management and improved performance" ;
    dcat:accessURL <https://hal.science/hal-00857435> .

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