@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@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#> .

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 .

<http://zbw.eu/stw/descriptor/12244-5>
  skos:prefLabel "Kapitalstruktur"@de, "Capital structure"@en ;
  rdfs:label "Verschuldungsgrad eines Unternehmens"@de, "Financial leverage"@en, "Finanzierungsgrundsatz"@de, "Kapitalstruktur"@de, "Leverage ratio"@en, "Capital structure"@en, "Finanzierungsregel"@de, "Finanzierungsstruktur"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/28373-0> .

wd:Q1567268
  rdfs:label "Hackordnungstheorie"@de, "Pecking Order Theory"@de, "Pecking order theory"@en ;
  skos:prefLabel "Hackordnungstheorie"@de, "Pecking order theory"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/28373-0> .

<http://zbw.eu/stw/thsys/70037>
  rdfs:label "Investition und Finanzierung"@de, "B.02  Corporate finance and capital budgeting"@en, "B.02  Investition und Finanzierung"@de, "Corporate finance and capital budgeting"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/28373-0> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "B.02" ;
  skos:prefLabel "B.02  Corporate finance and capital budgeting"@en, "B.02  Investition und Finanzierung"@de .

wd:Q114795142
  rdfs:label "capital structure theory"@en, "Kapitalstrukturtheorie"@de ;
  skos:prefLabel "capital structure theory"@en, "Kapitalstrukturtheorie"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/28373-0> .

<http://zbw.eu/stw/descriptor/12206-6>
  rdfs:label "Finanzierungstheorie"@de, "Financial management theory"@en, "Theory of managerial finance"@en, "Finanzierungslehre"@de ;
  skos:prefLabel "Finanzierungstheorie"@de, "Financial management theory"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/28373-0> .

<http://zbw.eu/stw/descriptor/28373-0>
  skos:prefLabel "Capital structure theory"@en, "Kapitalstrukturtheorie"@de ;
  skos:narrowMatch wd:Q1567268, wd:Q117553 ;
  rdfs:label "Capital structure theory"@en, "Pecking order theory"@en, "Optimaler Verschuldungsgrad"@de, "Irrelevanz der Kapitalstruktur"@de, "Kapitalstrukturtheorie"@de, "Modigliani-Miller-Theorem"@de ;
  skos:altLabel "Irrelevanz der Kapitalstruktur"@de, "Modigliani-Miller-Theorem"@de, "Pecking order theory"@en, "Optimaler Verschuldungsgrad"@de ;
  ns0:gvkppn "665743688" ;
  skos:broader <http://zbw.eu/stw/thsys/70037>, <http://zbw.eu/stw/thsys/70897>, <http://zbw.eu/stw/descriptor/12206-6> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:exactMatch wd:Q114795142 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5> ;
  skos:inScheme <http://zbw.eu/stw> .

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 .

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: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 .

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/70897>
  rdfs:label "V.05.04.01  Kapitalmarkttheorie"@de, "Kapitalmarkttheorie"@de, "Financial economics"@en, "V.05.04.01  Financial economics"@en ;
  skos:prefLabel "V.05.04.01  Kapitalmarkttheorie"@de, "V.05.04.01  Financial economics"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/28373-0> ;
  skos:notation "V.05.04.01" .

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 .

wd:Q117553
  rdfs:label "Modigliani–Miller theorem"@en, "capital structure irrelevance principle"@en, "Modigliani-Miller-Theorem"@de ;
  skos:prefLabel "Modigliani–Miller theorem"@en, "Modigliani-Miller-Theorem"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/28373-0> .