@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@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#> .

<http://zbw.eu/stw/descriptor/12796-1>
  skos:related <http://zbw.eu/stw/descriptor/12446-0>, <http://zbw.eu/stw/descriptor/12535-1>, <http://zbw.eu/stw/descriptor/19113-6>, <http://zbw.eu/stw/descriptor/12452-5>, <http://zbw.eu/stw/descriptor/10052-3>, <http://zbw.eu/stw/descriptor/12153-1> ;
  skos:altLabel "Transfer price"@en, "Pretiale Lenkung"@de, "Lenkungsorientierte Verrechnungspreise"@de, "Märkte in Unternehmen"@de, "Indirekte Betriebslenkung"@de, "Arm's length principle"@en, "Pretiale Betriebslenkung"@de, "Lenkpreise"@de, "Konzernverrechnungspreis"@de, "Verrechnungspreissystem"@de, "Transferpreis"@de, "Schattenpreis des Betriebs"@de, "Unternehmensinterne Märkte"@de, "Pretiale Steuerung"@de ;
  skos:prefLabel "Verrechnungspreis"@de, "Transfer pricing"@en ;
  skos:broader <http://zbw.eu/stw/thsys/186753>, <http://zbw.eu/stw/thsys/70184> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "09139533X" ;
  skos:inScheme <http://zbw.eu/stw> .

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/thsys/186753>
  skos:notation "B.03.02.01" ;
  rdfs:label "Cost accounting"@en, "Kosten- und Leistungsrechnung"@de ;
  skos:prefLabel "B.03.02.01  Kosten- und Leistungsrechnung"@de, "B.03.02.01  Cost accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12796-1> .

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 .

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

<http://zbw.eu/stw/descriptor/10052-3>
  skos:prefLabel "Opportunitätskosten"@de, "Opportunity cost"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

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/descriptor/12535-1>
  skos:prefLabel "Kostenverrechnung"@de, "Cost allocation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

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/12153-1>
  skos:prefLabel "Profit center"@en, "Profit Center"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

<http://zbw.eu/stw/thsys/70184>
  skos:notation "B.08.02" ;
  rdfs:label "Rechtsform- und Standortwahl"@de, "Choice of organizational form and location"@en ;
  skos:prefLabel "B.08.02  Rechtsform- und Standortwahl"@de, "B.08.02  Choice of organizational form and location"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12796-1> .

<http://zbw.eu/stw/descriptor/19113-6>
  skos:prefLabel "Outsourcing"@en, "Outsourcing"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

<http://zbw.eu/stw/descriptor/12446-0>
  skos:prefLabel "Income shifting"@en, "Gewinnverlagerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

<http://zbw.eu/stw/descriptor/12452-5>
  skos:prefLabel "Konzernabschluss"@de, "Consolidated financial statements"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12796-1> .

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

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 .