@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/12381-2>
  skos:prefLabel "Jahresabschluss"@de, "Financial statement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/29030-4>
  skos:prefLabel "Management commentary"@en, "Lagebericht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/19142-6>
  skos:prefLabel "Bilanzierung"@de, "Balancing accounts"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/29028-5>
  skos:prefLabel "Segmentberichterstattung"@de, "Segment reporting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/descriptor/29653-3>
  skos:prefLabel "Behavioral accounting"@en, "Behavioral Accounting"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/12325-5>
  skos:prefLabel "Buchführung"@de, "Bookkeeping"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/12458-0>
  skos:prefLabel "Bilanztheorie"@de, "Accounting theory"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12307-0> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

<http://zbw.eu/stw/thsys/70186>
  skos:notation "B.03.01" ;
  rdfs:label "Externes Rechnungswesen"@de, "Financial accounting"@en ;
  skos:prefLabel "B.03.01  Financial accounting"@en, "B.03.01  Externes Rechnungswesen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/12307-0>
  skos:narrower <http://zbw.eu/stw/descriptor/19142-6>, <http://zbw.eu/stw/descriptor/12884-4>, <http://zbw.eu/stw/descriptor/11589-4>, <http://zbw.eu/stw/descriptor/12330-5>, <http://zbw.eu/stw/descriptor/12381-2>, <http://zbw.eu/stw/descriptor/18719-3>, <http://zbw.eu/stw/descriptor/29653-3>, <http://zbw.eu/stw/descriptor/29030-4>, <http://zbw.eu/stw/descriptor/29028-5>, <http://zbw.eu/stw/descriptor/12325-5> ;
  skos:altLabel "Managerial accounting"@en, "Management accounting"@en, "Accountancy"@en, "Financial reporting"@en, "Externe Rechnungslegung"@de, "Betriebliches Rechnungswesen"@de, "Betriebswirtschaftliches Rechnungswesen"@de, "Rechnungslegung"@de, "Financial accounting"@en, "Finanzberichterstattung"@de ;
  ns0:gvkppn "09135109X" ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  skos:broader <http://zbw.eu/stw/thsys/70186> ;
  skos:related <http://zbw.eu/stw/descriptor/12458-0>, <http://zbw.eu/stw/descriptor/12848-1> ;
  skos:prefLabel "Accounting"@en, "Rechnungswesen"@de ;
  skos:inScheme <http://zbw.eu/stw> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en .

<http://zbw.eu/stw/descriptor/18719-3>
  skos:prefLabel "Bankrechnungslegung"@de, "Bank accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/descriptor/12330-5>
  skos:prefLabel "IT-gestütztes Rechnungswesen"@de, "Accounting information system"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/11589-4>
  skos:prefLabel "Öffentliches Rechnungswesen"@de, "Public accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

<http://zbw.eu/stw/descriptor/12884-4>
  skos:prefLabel "Management control"@en, "Controlling"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://zbw.eu/stw/descriptor/12848-1>
  skos:prefLabel "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12307-0> .