@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/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .

<http://zbw.eu/namespaces/zbw-extensions/useInsteadNote>
  rdfs:comment """The note consists of a blank node. It contains 
    a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to 
    the concept which should be used instead."""@en ;
  rdfs:label "useInsteadNote"@en ;
  rdfs:subPropertyOf skos:note ;
  skos:definition """For an aspect of the current concept use the 
    concept to which the note points instead of the current."""@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:30538-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  ns0:gvkppn "1905673361" ;
  skos:altLabel "Überbewertung"@de, "IPO overpricing"@en ;
  skos:broader <http://zbw.eu/stw/thsys/71106>, <http://zbw.eu/stw/thsys/70186> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Overpricing"@en, "Overpricing"@de ;
  skos:related stw:30174-5 ;
  skos:scopeNote "Recognition of assets with a higher value than legally permissible"@en, "Bilanzieller Wertansatz von Aktivposten mit einem höheren als dem rechtlich zulässigen Wert."@de ;
  ns1:useInsteadNote [
    rdf:value "Bis 2023 für Literaturrecherche"@de ;
    rdfs:seeAlso stw:30174-5
  ], [
    rdf:value "Until 2023 to search for literature"@en ;
    rdfs:seeAlso stw:30174-5
  ] .

stw:30174-5
  a ns1:Descriptor, skos:Concept ;
  skos:prefLabel "Underpricing"@en, "Underpricing"@de ;
  skos:related stw:30538-0 .

<http://zbw.eu/stw/thsys/71106>
  a ns1:Thsys, skos:Concept ;
  rdfs:label "Stock market"@en, "Aktienmarkt"@de ;
  skos:narrower stw:30538-0 ;
  skos:notation "V.05.04.04" ;
  skos:prefLabel "V.05.04.04  Stock market"@en, "V.05.04.04  Aktienmarkt"@de .

<http://zbw.eu/stw/thsys/70186>
  a ns1:Thsys, skos:Concept ;
  rdfs:label "Externes Rechnungswesen"@de, "Financial accounting"@en ;
  skos:narrower stw:30538-0 ;
  skos:notation "B.03.01" ;
  skos:prefLabel "B.03.01  Financial accounting"@en, "B.03.01  Externes Rechnungswesen"@de .