@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/finance>
  skos:prefLabel "finance"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/dividends> .

<https://concepts.sagepub.com/social-science/concept/dividends>
  skos:definition "Dividends are a portion of a company's earnings distributed to the holders of its common and/or preferred stock. In other words, a dividend represents the shareholders' return on investment just as interest represents the return on investment on checking and money market accounts, certificates of deposit, bonds, and other fixed-rate debt investments. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n216.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Dividends</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "dividends"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing>
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/dividends> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/dividends> .