The Unified Foundational Ontology (UFO) was developed by consistently putting together a number of theories originating from areas such as Formal Ontology in philosophy, cognitive science, linguistics and philosophical logics. It comprises a number of micro-theories addressing fundamental conceptual modeling notions. The ontology is divided in three strata dealing with different aspects of reality, namely:
The first paper exploring UFO-B is:
G. GUIZZARDI, G. WAGNER, R. D. A. FALBO, R. S. S. GUIZZARDI, and J. P. A. ALMEIDA, “Towards Ontological Foundations for the Conceptual Modeling of Events,” in Proceedings of the 32nd International Conference on Conceptual Modeling (ER 2013), 2013.
An exploration into the representation of UFO-B in SROIQ is available in:
A. BOTTI BENEVIDES, J. BOURGUET, G. GUIZZARDI, R. PEÑALOZA, and J. P. A. ALMEIDA, “Representing a reference foundational ontology of events in SROIQ,” APPLIED ONTOLOGY (ONLINE), vol. 14, p. 293–334, 2019.
The artifacts used in that paper are available in https://osf.io/kmvna/, including an OWL-DL version of UFO-B https://osf.io/49z2y.