@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-00936624v1> a dcat:Dataset ;
    dct:description "International audience" ;
    dct:identifier "hal-00936624" ;
    dct:issued "2026-05-07T06:14:26.695411"^^xsd:dateTime ;
    dct:language "fr" ;
    dct:modified "2026-05-07T06:14:26.695415"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIRE EUROPENNE" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00936624v1/resource/f5443446-8c9d-43d1-b8ea-1c14374956ce> ;
    dcat:keyword "adoption-obligatoire-des-normes-comptables-iasifrs",
        "banks",
        "banques",
        "conference-papers",
        "consequences-economiques",
        "credit-rationing",
        "economic-consequences",
        "infoeu-reposemanticsconferenceobject",
        "mandatory-adoption-of-iasifrs-accounting-standards",
        "rationnement-du-credit",
        "shsgestionhumanities-and-social-sciencesbusiness-administration" ;
    dcat:landingPage <Comptabilités%20et%20innovation> .

<Comptabilités%20et%20innovation> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00936624v1/resource/f5443446-8c9d-43d1-b8ea-1c14374956ce> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-07T06:14:26.697173"^^xsd:dateTime ;
    dct:modified "2026-05-07T06:14:26.681243"^^xsd:dateTime ;
    dct:title "PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIRE EUROPENNE" ;
    dcat:accessURL <https://hal.science/hal-00936624> .

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