@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 gnd: <https://d-nb.info/gnd/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .

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/12438-6>
  rdfs:label "Unternehmensbewertung"@de, "Firm valuation"@en, "Corporate valuation"@en, "Company valuation"@en ;
  skos:prefLabel "Unternehmensbewertung"@de, "Firm valuation"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/29658-0> .

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 .

wd:Q426971
  rdfs:label "Economic Value Added"@en, "Geschäftswertbeitrag"@de, "EVA"@en, "Economic Value Added"@de ;
  skos:prefLabel "Economic Value Added"@en, "Economic Value Added"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29658-0> .

<http://zbw.eu/stw/descriptor/12275-1>
  rdfs:label "Earnings"@en, "Gewinn"@de, "Net income"@en, "Comprehensive income"@en, "Bilanzgewinn"@de, "Profit"@en, "Unternehmensgewinn"@de, "Accounting earnings"@en ;
  skos:prefLabel "Profit"@en, "Gewinn"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/29658-0> .

wd:Q1047332
  rdfs:label "Cash Value Added"@de, "Cash Value Added"@en, "Bruttoinvestitionsbasis"@de ;
  skos:prefLabel "Cash Value Added"@de, "Cash Value Added"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29658-0> .

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://zbw.eu/stw/thsys/71042>
  rdfs:label "Financial statement"@en, "B.03.01.02  Jahresabschluss"@de, "Jahresabschluss"@de, "B.03.01.02  Financial statement"@en ;
  skos:notation "B.03.01.02" ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01.02  Financial statement"@en, "B.03.01.02  Jahresabschluss"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/29658-0> .

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 .

wd:Q7315512
  rdfs:label "residual income valuation"@en, "residual income model"@en, "Übergewinn"@de, "residual income method"@en, "RIV"@en, "Residualgewinn"@de ;
  skos:prefLabel "residual income valuation"@en, "Residualgewinn"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29658-0> .

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 .

gnd:4838541-4
  rdfs:label "Residualeinkommensmodell"@de, "RIM"@de, "Residual Income Model"@de, "Residualer ökonomischer Gewinn"@de, "Residualgewinn"@de ;
  skos:prefLabel "Residualeinkommensmodell"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29658-0> .

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

<http://dbpedia.org/resource/Residual_income_valuation>
  rdfs:label "Residual income valuation"@en, "Residualgewinn"@de ;
  skos:prefLabel "Residual income valuation"@en, "Residualgewinn"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29658-0> .

<http://zbw.eu/stw/descriptor/19102-4>
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Wertorientierung der Unternehmensführung"@de, "Wertorientierte Unternehmensführung"@de, "Wertorientiertes Management"@de, "Shareholder Value"@de, "Shareholder value"@en, "Value-based management"@en ;
  skos:prefLabel "Shareholder Value"@de, "Shareholder value"@en ;
  skos:related <http://zbw.eu/stw/descriptor/29658-0> .

<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/29658-0>
  skos:narrowMatch wd:Q1047332, wd:Q426971 ;
  ns0:gvkppn "091415713" ;
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Cash value added"@en, "Economic value added"@en, "Residual income"@en, "Residualgewinnmodell"@de, "EVA (Economic value added)"@en, "Residualgewinn"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12438-6>, <http://zbw.eu/stw/descriptor/19102-4> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/descriptor/12275-1> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:altLabel "EVA (Economic value added)"@en, "Economic value added"@en, "Cash value added"@en, "Residualgewinnmodell"@de ;
  skos:exactMatch gnd:4838541-4, <http://dbpedia.org/resource/Residual_income_valuation>, wd:Q7315512 ;
  skos:prefLabel "Residual income"@en, "Residualgewinn"@de .

