The development of open and long-distance learning - within universities but also within geographically distributed enterprises -has led to the development of researches focusing on modeling on semantic bases the learning organizational memory of an e-learning type. This paper reviews the literature in the field, focusing on defining a generic template of semantic modeling of the content of the learning organizational memory of the e-learning type, by proposing a study case of semantic representation of learning objects applied to the economic-financial analysis. The research is both theoretic and applied- deductive in character, starting from a general background regarding learning in general and reaching particularity by providing an ontology specific to the economic-financial analysis.