Neck is similar to Foot. 
Refugee is a type of Civilian. Civilian is a type of Person. you are likely to find Person in/at/on Desk. you are likely to find Report in/at/on Desk. 
Neck <--SimilarTo--> Foot 
Refugee --IsA--> Civilian --IsA--> Person --AtLocation--> Desk <--AtLocation-- Report 