The rdf:resource attribute has a URI as value (= the subject of the triple).
You can use absolute URIs (e.g., http://example.com/foobar), or relative URIs (e.g., /foobar). If you use #foo as value, that would be a same-document reference.
So if you use rdf:resource="#foo" in a document which has the URI http://example.com/foobar, you are specifying the URI http://example.com/foobar#foo.
Note that many authors use the fragment to differentiate the page from the thing it represents. Example:
http://example.com/Buksy could represent the page about you 
http://example.com/Buksy#i could represent you 
This is known as hash URI, which is a possible solution for the httpRange-14 issue.