| http://www.w3.org/ns/prov#value | - Records include all books, papers, photographs, maps, or other documentary materials, regardless of physical form or characteristics, made or received for legal and operational purposes in connection with the transaction of business. [Betty R.Ricks, et.al, Information and Image Management A Record System Approach, 3rd edition (Cincinnati, Ohio : South Western Publishing Co, 1992), hlm.3]
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