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

skos:narrower
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en ;
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@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 .

skos:scopeNote
  rdfs:label "scope note"@en ;
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@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:12903-5
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "091401216" ;
  skos:altLabel "Pflichtprüfung"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70875>, <http://zbw.eu/stw/thsys/71042> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:12896-4, stw:19106-3, stw:12898-0 ;
  skos:prefLabel "Financial audit"@en, "Wirtschaftsprüfung"@de ;
  skos:related stw:30430-6, stw:12897-2, stw:16120-3, stw:12901-2, stw:30429-5 ;
  skos:scopeNote "Audit of the financial reporting of companies in accordance with the applicable accounting standards."@en, "Prüfung der Finanzberichterstattung von Unternehmen nach den jeweils geltenden Rechnungslegungsstandards."@de .

stw:30429-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Wirtschaftsprüfungsunternehmen"@de, "Accounting firm"@en ;
  skos:related stw:12903-5 .

stw:12901-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Treuhänder"@de, "Fiduciary"@en ;
  skos:related stw:12903-5 .

stw:16120-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Audit regulation"@en, "Abschlussprüferrecht"@de ;
  skos:related stw:12903-5 .

stw:12897-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Prüfungsstandards"@de, "Auditing standards"@en ;
  skos:related stw:12903-5 .

stw:12896-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12903-5 ;
  skos:prefLabel "Bestätigungsvermerk"@de, "Auditor's report"@en .

stw:30430-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Externe Revision"@de, "External audit"@en ;
  skos:related stw:12903-5 .

stw:19106-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12903-5 ;
  skos:prefLabel "Special audit"@en, "Sonderprüfung"@de .

stw:12898-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12903-5 ;
  skos:prefLabel "Jahresabschlussprüfung"@de, "Financial statement audit"@en .

<http://zbw.eu/stw/thsys/71042>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Jahresabschluss"@de, "Financial statement"@en ;
  skos:narrower stw:12903-5 ;
  skos:notation "B.03.01.02" ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en .

<http://zbw.eu/stw/thsys/70875>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Beratungsdienstleistungen"@de, "Consultancy services"@en ;
  skos:narrower stw:12903-5 ;
  skos:notation "W.21.01" ;
  skos:prefLabel "W.21.01  Consultancy services"@en, "W.21.01  Beratungsdienstleistungen"@de .