@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 owl: <http://www.w3.org/2002/07/owl#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix void: <http://rdfs.org/ns/void#> .

<http://zbw.eu/stw/descriptor/18833-5>
  rdfs:label "Nonprofit-Controlling"@de, "Nonprofit management control"@en, "Management control in nonprofit organizations"@en, "Controlling in Nonprofit-Organisationen"@de ;
  skos:prefLabel "Nonprofit-Controlling"@de, "Nonprofit management control"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

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 .

<http://zbw.eu/stw/descriptor/27816-4>
  rdfs:label "Projektcontrolling"@de, "Project control"@en, "Projekt-Controlling"@de ;
  skos:prefLabel "Projektcontrolling"@de, "Project control"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/descriptor/12884-4>
  rdfs:label "Management control"@en, "Controlling"@de, "Operatives Controlling"@de, "Management accounting and control"@en ;
  skos:prefLabel "Management control"@en, "Controlling"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/descriptor/29043-2>
  rdfs:label "IKS (Internes Kontrollsystem)"@de, "Sarbanes-Oxley Act"@en, "Internes Kontrollsystem"@de, "Internal control"@en, "COSO-Modell"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> ;
  skos:prefLabel "Internal control"@en, "Internes Kontrollsystem"@de .

<http://zbw.eu/stw/descriptor/12489-3>
  rdfs:label "Value management"@en, "Value analysis"@en, "Funktionswertanalyse"@de, "Wertmanagement"@de, "Value engineering"@en, "Wertanalyse"@de ;
  skos:prefLabel "Value analysis"@en, "Wertanalyse"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/thsys/70578>
  skos:prefLabel "B.03.02  Managerial accounting"@en, "B.03.02  Internes Rechnungswesen"@de ;
  rdfs:label "Internes Rechnungswesen"@de, "B.03.02  Internes Rechnungswesen"@de, "B.03.02  Managerial accounting"@en, "Managerial accounting"@en ;
  skos:narrower <http://zbw.eu/stw/thsys/186755> ;
  skos:notation "B.03.02" ;
  a zbwext:Thsys, skos:Concept .

<http://zbw.eu/stw/descriptor/27621-5>
  rdfs:label "Risk control"@en, "Risikocontrolling"@de ;
  skos:prefLabel "Risk control"@en, "Risikocontrolling"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

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/descriptor/12883-6>
  rdfs:label "Computer-assisted audit tools"@en, "IT-gestützte Revision"@de, "EDV-gestützte Prüfung"@de, "EDV-gestützte Revision"@de, "Rechnergestützte Prüfung"@de, "Computergestützte Revision"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "IT-gestützte Revision"@de, "Computer-assisted audit tools"@en ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/descriptor/19001-3>
  rdfs:label "Personalcontrolling"@de, "Human resource control"@en, "Personal-Controlling"@de, "HR-Controlling"@de ;
  skos:prefLabel "Personalcontrolling"@de, "Human resource control"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/descriptor/12891-0>
  skos:broader <http://zbw.eu/stw/thsys/186755> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Internal audit"@en, "Interne Revision"@de ;
  rdfs:label "Internal auditing"@en, "Interne Revision"@de, "Innenrevision"@de, "Interne Betriebsprüfung"@de, "Internal audit"@en .

<http://zbw.eu/stw/descriptor/19104-0>
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Management control system"@en, "Controlling-Informationssystem"@de ;
  rdfs:label "Controlling-Software"@de, "Management control system"@en, "Computergestütztes Controlling"@de, "Controlling-Informationssystem"@de, "IT-gestütztes Controlling"@de ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

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

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 .

<http://zbw.eu/stw/descriptor/29796-2>
  rdfs:label "Marketingcontrolling"@de, "Marketing control"@en, "Markencontrolling"@de ;
  skos:prefLabel "Marketingcontrolling"@de, "Marketing control"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/descriptor/19834-5>
  rdfs:label "Balanced scorecard"@en, "Balanced Scorecard"@de, "Scorecard"@en, "BSC (Balanced Scorecard)"@en ;
  skos:prefLabel "Balanced scorecard"@en, "Balanced Scorecard"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/stw/thsys/186755>
  skos:narrower <http://zbw.eu/stw/descriptor/19104-0>, <http://zbw.eu/stw/descriptor/27621-5>, <http://zbw.eu/stw/descriptor/19834-5>, <http://zbw.eu/stw/descriptor/12891-0>, <http://zbw.eu/stw/descriptor/29652-5>, <http://zbw.eu/stw/descriptor/29796-2>, <http://zbw.eu/stw/descriptor/12883-6>, <http://zbw.eu/stw/descriptor/18184-2>, <http://zbw.eu/stw/descriptor/18833-5>, <http://zbw.eu/stw/descriptor/29043-2>, <http://zbw.eu/stw/descriptor/12489-3>, <http://zbw.eu/stw/descriptor/12884-4>, <http://zbw.eu/stw/descriptor/27816-4>, <http://zbw.eu/stw/descriptor/19001-3> ;
  rdfs:label "B.03.02.03  Interne Revision und Controlling"@de, "Internal audit and management control"@en, "Interne Revision und Controlling"@de, "B.03.02.03  Internal audit and management control"@en ;
  skos:prefLabel "B.03.02.03  Internal audit and management control"@en, "B.03.02.03  Interne Revision und Controlling"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70578> ;
  skos:closeMatch <http://zbw.eu/beta/external_identifiers/jel#M41> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "B.03.02.03" ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:inScheme <http://zbw.eu/stw> .

<http://zbw.eu/stw/descriptor/18184-2>
  rdfs:label "Strategisches Controlling"@de, "Strategic management control"@en ;
  skos:prefLabel "Strategisches Controlling"@de, "Strategic management control"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

<http://zbw.eu/beta/external_identifiers/jel#M41>
  rdfs:label "M41 - Rechnungswesen, Buchhaltung, Buchführung"@de, "M41 - Accounting"@en, "Rechnungswesen, Buchhaltung, Buchführung"@de, "Accounting"@en ;
  skos:prefLabel "M41 - Rechnungswesen, Buchhaltung, Buchführung"@de, "M41 - Accounting"@en ;
  skos:closeMatch <http://zbw.eu/stw/thsys/186755> .

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 .

<http://zbw.eu/stw/descriptor/29652-5>
  rdfs:label "Prüfungsausschuss des Aufsichtsrats"@de, "Audit committee"@en ;
  skos:prefLabel "Prüfungsausschuss des Aufsichtsrats"@de, "Audit committee"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/186755> .

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 .