Concept
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
An alternative lexical label for a resource.
has broader match
skos:broadMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more general in meaning.
has close match
skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.
is in scheme
Relates a resource (for example a concept) to a concept scheme in which it is included.
has narrower match
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
The preferred lexical label for a resource, in a given language.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a concept to a concept with which there is an associative semantic relationship.
Betriebliche Steuerpolitik
corporate tax structuring
Steuerbilanzpolitik
Steuertaktik
Steuergestaltung
tax planning
Steuerplanung
Steuerliches Wahlrecht
Steuerpolitik von Unternehmen
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Unternehmensbesteuerung
Unternehmenssteuerrecht
Corporate taxation
Corporate taxes
Unternehmenssteuern
Unternehmensteuern
Betriebsplanung
Business planning
Operative Planung
Unternehmensplanung
Betriebliche Planung
Corporate planning
Unternehmungsplanung
Bilanzoptimierung
Jahresabschlusspolitik
Rechnungslegungspolitik
Earnings management
Creative accounting
Window dressing
Accounting policy
Bilanzpolitik
Steuerbilanzrecht
Bilanzsteuerrecht
Steuerbilanz
Steuerrechtliche Rechnungslegung
Ertragsteuerbilanz
Tax accounting
Betriebliche Steuerlehre
Betriebswirtschaftliche Steuerlehre
Corporate tax management
Steuerlehre des Betriebs
Steuerwirkungslehre des Betriebs
Corporate tax structuring
Steuerminimierung
Tax planning
Steuerberatung
Steuerberater
Steuerberatungsgesellschaft
Tax advisors
Tax consultancy
Steuerbevollmächtigte
Steuerberatungsrecht
Steuerberatungskanzlei
B.08 Corporate tax management
B.08 Betriebswirtschaftliche Steuerlehre
Steuer / Gestaltung
Steuer / Rechtswahl
Steuer / Wahlmöglichkeit
Steuer / Wahlrecht
Steuerliche Wahlmöglichkeit
Steuerbilanzplanung
Steuerbilanz / Politik
Steuergestaltung <Steuerplanung>
Steueroptimierung
Steuerarbitrage
Steuersatz / Arbitrage