@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@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#> .

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 .

wd:Q106560108
  rdfs:label "cost-type accounting"@en, "Kostenartenrechnung"@de ;
  skos:prefLabel "cost-type accounting"@en, "Kostenartenrechnung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12497-4> .

gnd:4165376-2
  rdfs:label "Kosten / Art"@de, "Kostenart"@de ;
  skos:prefLabel "Kostenart"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12497-4> .

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/thsys/186753>
  rdfs:label "B.03.02.01  Kosten- und Leistungsrechnung"@de, "Cost accounting"@en, "B.03.02.01  Cost accounting"@en, "Kosten- und Leistungsrechnung"@de ;
  skos:prefLabel "B.03.02.01  Kosten- und Leistungsrechnung"@de, "B.03.02.01  Cost accounting"@en ;
  skos:notation "B.03.02.01" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12497-4> ;
  a zbwext:Thsys, skos:Concept .

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 .

wd:Q1275689
  rdfs:label "Type of cost"@en, "cost element"@en, "Kostenart"@de ;
  skos:prefLabel "Type of cost"@en, "Kostenart"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/12497-4> .

<http://zbw.eu/stw/descriptor/12480-0>
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Kostenrechnung"@de, "Kosten- und Leistungsrechnung"@de, "Cost accounting"@en, "Kosten- und Erfolgsrechnung"@de, "Theorie der Kostenrechnung"@de, "Interne Erfolgsrechnung"@de ;
  skos:prefLabel "Cost accounting"@en, "Kostenrechnung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12497-4> .

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 .

gnd:4371396-8
  rdfs:label "Kostenartenrechnung"@de ;
  skos:prefLabel "Kostenartenrechnung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12497-4> .

gnd:4287478-6
  rdfs:label "Grundrechnung <Kostenrechnung>"@de ;
  skos:prefLabel "Grundrechnung <Kostenrechnung>"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12497-4> .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

<http://zbw.eu/stw/descriptor/12497-4>
  rdfs:label "Kostenart"@de, "Cost-type accounting"@en, "Kostenartenrechnung"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091372275" ;
  skos:altLabel "Kostenart"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:exactMatch wd:Q106560108, gnd:4371396-8 ;
  skos:relatedMatch gnd:4165376-2 ;
  skos:broader <http://zbw.eu/stw/descriptor/12480-0>, <http://zbw.eu/stw/thsys/186753> ;
  skos:narrowMatch gnd:4287478-6 ;
  skos:prefLabel "Kostenartenrechnung"@de, "Cost-type accounting"@en ;
  skos:closeMatch wd:Q1275689 ;
  dc:isPartOf <http://zbw.eu/stw> .

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 .

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

<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 .

skos:closeMatch
  rdfs:subPropertyOf skos:mappingRelation ;
  skos:definition "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."@en ;
  rdfs:label "has close match"@en .