FIBOFTF2 — Add intersection of Control and Ownership

Include the intersection of ownership and control in Foundations (at present this is only articulated in the context of FIBO-BE).

Rationale: in most real world contexts ownership implies some degree of control. However this is not universally the case in share ownership (non voting shares do not confer control of the entity that the equity is in; and when control is exercised it is control over the entity you hold equity not control of the thing you own namely the shares). Therefore these concepts have been kept very separate in FIBO so far. However, the more common scenario in which the two go together, should be included in Foundations so it can be picked up when needed.

This would simplify other applications of ownership and control outside of BE, and would also potentially simplify the way that FIBO-BE OwnershipAndControl is structured since at present these intersections are deep within the Business Entity ownership and control models (modeled bottom-up from voting and non-voting shares and their equivalents in Partnerships etc.)

Add new OwnershipAndControl ontology in module OwnershipAndControl

A new ontology is required which implements a logical intersection of the Ownership and Control classes.