GO::Handlers::owl     - writes OWL 

  use GO::Parser;
  my $p = GO::Parser->new({handler=>'owl'});
  $p->parse("function.ontology");

Consumes an OBO-XML event stream and generates OWL XML

See the file

  go-dev/doc/mapping-obo-to-owl.txt

For more details

go2fmt.pl -w owl function.obo