@prefix gnd: <https://d-nb.info/gnd/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:1036463737
  rdfs:label "Wissensbilanzierung"@de, "Wissensbilanz"@de ;
  skos:prefLabel "Wissensbilanz"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12376-2> .

skos:narrowMatch
  rdfs:subPropertyOf skos:narrower, skos:mappingRelation ;
  skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has narrower match"@en .

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 .

gnd:4161343-0
  rdfs:label "Immaterieller Anlagewert"@de, "Immaterielles Anlagevermögen"@de ;
  skos:prefLabel "Immaterieller Anlagewert"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12376-2> .

<http://zbw.eu/stw/descriptor/12376-2>
  rdfs:label "Intellectual assets"@en, "Immaterielles Anlagevermögen"@de, "Wissensbilanz"@de, "Immaterielle Werte"@de, "Intangible assets"@en, "Intangible capital"@en, "Immaterielle Vermögenswerte"@de, "Intellektuelles Kapital"@de, "Intangible resources"@en, "Intellectual capital"@en ;
  zbwext:altLabelNarrower "Intangible capital"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/12354-5>, <http://zbw.eu/stw/thsys/71043> ;
  skos:exactMatch gnd:4161343-0, gnd:1036463737, <http://eurovoc.europa.eu/7926>, wd:Q427581, <http://dbpedia.org/resource/Intangible_asset> ;
  skos:narrowMatch wd:Q6423356, wd:Q1329252, gnd:4072737-3 ;
  skos:narrower <http://zbw.eu/stw/descriptor/29803-3>, <http://zbw.eu/stw/descriptor/12423-5> ;
  skos:altLabel "Intellektuelles Kapital"@de, "Intangible resources"@en, "Immaterielles Anlagevermögen"@de, "Intellectual capital"@en, "Intellectual assets"@en, "Wissensbilanz"@de, "Immaterielle Vermögenswerte"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12314-3>, <http://zbw.eu/stw/descriptor/19217-1> ;
  skos:prefLabel "Intangible assets"@en, "Immaterielle Werte"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091366623" ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a skos:Concept, zbwext:Descriptor .

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 .

wd:Q427581
  rdfs:label "immaterieller Vermögensgegenstand"@de, "intangible asset"@en, "intangible assets"@en ;
  skos:prefLabel "immaterieller Vermögensgegenstand"@de, "intangible asset"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12376-2> .

zbwext:altLabelNarrower
  skos:definition """Lexical label for a narrower term which is
    not defined as a separate concept (according to ISO 25964, 8.4), sometimes
    referred to as 'upward posting'. Intended for use with
    skos:Concept, instead of using skos:altLabel."""@en ;
  rdfs:label "altLabelNarrower"@en .

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 .

gnd:4072737-3
  rdfs:label "Immaterielles Wirtschaftsgut"@de, "Immaterieller Wert / Unternehmen"@de, "Intangible asset"@de, "Immaterieller Vermögenswert"@de, "Intangibles Gut"@de ;
  skos:prefLabel "Immaterielles Wirtschaftsgut"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12376-2> .

wd:Q6423356
  rdfs:label "Knowledge balance sheet"@en, "Wissensbilanz"@de ;
  skos:prefLabel "Knowledge balance sheet"@en, "Wissensbilanz"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12376-2> .

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 .

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos:definition "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."@en ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://eurovoc.europa.eu/7926>
  rdfs:label "Beziehungskapital"@de, "structural capital"@en, "Humankapital"@de, "human capital"@en, "geistige Ressource"@de, "skills capital"@en, "knowledge capital"@en, "Strukturkapital"@de, "relational capital"@en, "intellektuelles Kapital"@de, "geistiges Kapital"@de, "intellectual capital"@en ;
  skos:prefLabel "intellektuelles Kapital"@de, "intellectual capital"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12376-2> .

<http://zbw.eu/stw/descriptor/29803-3>
  rdfs:label "Markenwert"@de, "Brand equity"@en, "Markenbewertung"@de, "Brand value"@en ;
  skos:prefLabel "Markenwert"@de, "Brand equity"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12376-2> .

wd:Q1329252
  rdfs:label "intellektuelles Kapital"@de, "intellectual capital"@en, "geistiges Kapital"@de ;
  skos:prefLabel "intellektuelles Kapital"@de, "intellectual capital"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12376-2> .

<http://dbpedia.org/resource/Intangible_asset>
  rdfs:label "Intangible asset"@en, "Immaterieller Vermögensgegenstand"@de ;
  skos:prefLabel "Intangible asset"@en, "Immaterieller Vermögensgegenstand"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12376-2> .

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/19217-1>
  skos:prefLabel "Immaterielle Güter"@de, "Intangible goods"@en ;
  rdfs:label "Intangibles Gut"@de, "Immaterielle Güter"@de, "Immaterielles Gut"@de, "Intangible goods"@en, "Intangible Güter"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/12376-2> .

<http://zbw.eu/stw/descriptor/12354-5>
  skos:prefLabel "Fixed assets"@en, "Betriebliches Anlagevermögen"@de ;
  rdfs:label "Betriebliche Sachanlagen"@de, "Betriebliches Anlagevermögen"@de, "Geringwertige Wirtschaftsgüter"@de, "Fixed capital"@en, "Anlagevermögen des Betriebs"@de, "Fixed assets"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12376-2> .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/thsys/71043>
  skos:narrower <http://zbw.eu/stw/descriptor/12376-2> ;
  rdfs:label "B.03.01.01  Balancing accounts"@en, "B.03.01.01  Bilanzierung"@de, "Bilanzierung"@de, "Balancing accounts"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en ;
  skos:notation "B.03.01.01" .

<http://zbw.eu/stw/descriptor/12423-5>
  rdfs:label "Goodwill"@en, "Geschäftswert"@de, "Firmenwert"@de ;
  skos:prefLabel "Goodwill"@en, "Geschäftswert"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12376-2> .

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

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

<http://zbw.eu/stw/descriptor/12314-3>
  rdfs:label "Personalvermögensrechnung"@de, "Personalbilanz"@de, "Humanvermögen"@de, "Humanvermögensrechnung"@de, "Betriebliches Humankapital"@de, "Humanressourcen"@de, "Humankapital von Unternehmen"@de, "Saarbrücker Formel"@de, "Human resources"@en, "Personalpotential"@de, "Human-resource accounting"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Humanressourcen"@de, "Human resources"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12376-2> .