@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix stw: <http://zbw.eu/stw/descriptor/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix ns1: <http://zbw.eu/namespaces/zbw-extensions/> .

<http://zbw.eu/namespaces/zbw-extensions/altLabelRelated>
  rdfs:label "altLabelRelated"@en ;
  skos:definition """Lexical label for a related term which is
    not defined as a separate concept. Intended for use with
    skos:Concept, instead of using skos:altLabel."""@en .

skos:broader
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en ;
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en .

skos:related
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en ;
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en .

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

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:altLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en .

skos:prefLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  a owl:Class ;
  rdfs:label "Descriptor"@en .

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

stw:12796-1
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "09139533X" ;
  skos:altLabel "Verrechnungspreissystem"@de, "Arm's length principle"@en, "Indirekte Betriebslenkung"@de, "Konzernverrechnungspreis"@de, "Lenkpreise"@de, "Lenkungsorientierte Verrechnungspreise"@de, "Pretiale Betriebslenkung"@de, "Pretiale Lenkung"@de, "Pretiale Steuerung"@de, "Schattenpreis des Betriebs"@de, "Transfer price"@en, "Transferpreis"@de, "Unternehmensinterne Märkte"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70184>, <http://zbw.eu/stw/thsys/186753> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Transfer pricing"@en, "Verrechnungspreis"@de ;
  skos:related stw:12535-1, stw:19113-6, stw:12153-1, stw:12452-5, stw:12446-0, stw:10052-3 ;
  ns1:altLabelRelated "Transactional net margin method"@en, "TNMM"@en, "Profit split method"@en, "Intercompany pricing"@en, "Gewinnaufteilungsmethode"@de, "Gewinnaufteilung"@de, "Fremdvergleichsgrundsatz"@de .

stw:12535-1
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Kostenverrechnung"@de, "Cost allocation"@en ;
  skos:related stw:12796-1 .

stw:19113-6
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Outsourcing"@en, "Outsourcing"@de ;
  skos:related stw:12796-1 .

stw:12153-1
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Profit center"@en, "Profit Center"@de ;
  skos:related stw:12796-1 .

stw:12452-5
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Konzernabschluss"@de, "Consolidated financial statements"@en ;
  skos:related stw:12796-1 .

stw:12446-0
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Income shifting"@en, "Gewinnverlagerung"@de ;
  skos:related stw:12796-1 .

<http://zbw.eu/stw/thsys/70184>
  a ns1:Thsys, skos:Concept ;
  rdfs:label "Rechtsform- und Standortwahl"@de, "Choice of organizational form and location"@en ;
  skos:narrower stw:12796-1 ;
  skos:notation "B.08.02" ;
  skos:prefLabel "B.08.02  Rechtsform- und Standortwahl"@de, "B.08.02  Choice of organizational form and location"@en .

stw:10052-3
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Opportunitätskosten"@de, "Opportunity cost"@en ;
  skos:related stw:12796-1 .

<http://zbw.eu/stw/thsys/186753>
  a ns1:Thsys, skos:Concept ;
  rdfs:label "Kosten- und Leistungsrechnung"@de, "Cost accounting"@en ;
  skos:narrower stw:12796-1 ;
  skos:notation "B.03.02.01" ;
  skos:prefLabel "B.03.02.01  Kosten- und Leistungsrechnung"@de, "B.03.02.01  Cost accounting"@en .