{
  "@context" : "http://lobid.org/resources/context.jsonld",
  "id" : "http://lobid.org/resources/990120764460206441#!",
  "type" : [ "BibliographicResource", "Book" ],
  "medium" : [ {
    "label" : "Print",
    "id" : "http://rdaregistry.info/termList/RDAproductionMethod/1010"
  } ],
  "title" : "Neues kommunales Finanzmanagement",
  "almaMmsId" : "990120764460206441",
  "hbzId" : "HT013755484",
  "deprecatedUri" : "http://lobid.org/resources/HT013755484#!",
  "isbn" : [ "3448057673", "9783448057676" ],
  "oclcNumber" : [ "76532789" ],
  "otherTitleInformation" : [ "betriebswirtschaftliche Grundlagen für das doppische Haushaltsrecht" ],
  "edition" : [ "3. Aufl., vollständig überarb. Aufl. auf der Basis der Endergebnisse des Modellprojekts" ],
  "publication" : [ {
    "dateStatement" : "2003",
    "startDate" : "2003",
    "type" : [ "PublicationEvent" ],
    "location" : [ "Freiburg [u.a.]" ],
    "publishedBy" : [ "Haufe" ]
  } ],
  "describedBy" : {
    "id" : "http://lobid.org/resources/990120764460206441",
    "label" : "Webseite der hbz-Ressource 990120764460206441",
    "type" : [ "BibliographicDescription" ],
    "inDataset" : {
      "id" : "http://lobid.org/resources/dataset#!",
      "label" : "lobid-resources – Der hbz-Verbundkatalog als Linked Open Data"
    },
    "resultOf" : {
      "type" : [ "CreateAction" ],
      "endTime" : "2026-08-08T20:10:11",
      "instrument" : {
        "id" : "https://github.com/hbz/lobid-resources",
        "type" : [ "SoftwareApplication" ],
        "label" : "Software lobid-resources"
      },
      "object" : {
        "id" : "https://lobid.org/marcxml/990120764460206441",
        "dateCreated" : "2003-08-13",
        "dateModified" : "2026-06-27",
        "type" : [ "DataFeedItem" ],
        "label" : "hbz-Ressource 990120764460206441 im Exportformat MARC21 XML",
        "inDataset" : {
          "id" : "https://datahub.io/dataset/hbz_unioncatalog",
          "label" : "hbz_unioncatalog"
        },
        "sourceOrganization" : {
          "id" : "http://lobid.org/organisations/DE-1010#!",
          "label" : "Westfälische Hochschule Gelsenkirchen Bocholt Recklinghausen, Hochschulbibliothek"
        },
        "provider" : {
          "id" : "http://lobid.org/organisations/DE-101b#!",
          "label" : "Deutsche Nationalbibliothek Frankfurt am Main"
        },
        "modifiedBy" : [ {
          "id" : "http://lobid.org/organisations/DE-61#!",
          "label" : "Universitäts- und Landesbibliothek Düsseldorf"
        } ]
      }
    },
    "license" : [ {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0",
      "label" : "Creative Commons-Lizenz CC0 1.0 Universal"
    } ]
  },
  "subject" : [ {
    "notation" : "650",
    "type" : [ "Concept" ],
    "id" : "https://w3id.org/lobid/rpb2#n650",
    "label" : "Wirtschaft",
    "source" : {
      "id" : "https://w3id.org/lobid/rpb2",
      "label" : "LBZ-Notationen"
    }
  }, {
    "id" : "https://nwbib.de/subjects#N426000",
    "label" : "Gemeindeverwaltung",
    "notation" : "426000",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "id" : "https://nwbib.de/subjects#N423400",
    "label" : "Verwaltungsreform",
    "notation" : "423400",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "id" : "https://nwbib.de/subjects#N424020",
    "label" : "Finanzverwaltung",
    "notation" : "424020",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Deutschland | Kommunales Rechnungswesen",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Deutschland",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4011882-4",
      "gndIdentifier" : "4011882-4"
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Kommunales Rechnungswesen",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4456648-7",
      "gndIdentifier" : "4456648-7",
      "altLabel" : [ "Speyerer Verfahren", "Neues kommunales Rechnungswesen", "NKR", "Neues kommunales Finanzmanagement", "Gemeindeverwaltung / Kommunales Rechnungswesen", "Gemeinde / Kommunales Rechnungswesen" ]
    } ]
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Deutschland | Gemeindehaushalt | Finanzmanagement",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Deutschland",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4011882-4",
      "gndIdentifier" : "4011882-4"
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Gemeindehaushalt",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4019962-9",
      "gndIdentifier" : "4019962-9",
      "altLabel" : [ "Gemeinde / Öffentlicher Haushalt", "Haushalt / Gemeinde", "Kommunaler Haushalt", "Kommunalhaushalt" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Finanzmanagement",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4139075-1",
      "gndIdentifier" : "4139075-1",
      "altLabel" : [ "Finanzielle Unternehmensführung", "Financial management", "Treasuring", "Treasury-Management", "Unternehmen / Finanzmanagement" ]
    } ]
  } ],
  "spatial" : [ {
    "id" : "https://nwbib.de/spatial#N01",
    "label" : "Nordrhein-Westfalen",
    "notation" : "01",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/spatial",
      "label" : "Raumsystematik der Nordrhein-Westfälischen Bibliographie"
    },
    "focus" : {
      "id" : "http://www.wikidata.org/entity/Q1198",
      "label" : "Nordrhein-Westfalen",
      "type" : [ "http://www.wikidata.org/entity/Q1221156" ],
      "geo" : {
        "lat" : "51.466666666",
        "lon" : "7.55"
      }
    }
  } ],
  "subjectslabels" : [ "Deutschland", "Kommunales Rechnungswesen", "Gemeindehaushalt", "Finanzmanagement" ],
  "hasItem" : [ {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "QCM 19(3)",
    "serialNumber" : "90399178",
    "currentLibrary" : "EFS",
    "currentLocation" : "EFS_Haupt",
    "heldBy" : {
      "isil" : "DE-Dm13",
      "id" : "http://lobid.org/organisations/DE-Dm13#!",
      "label" : "Fachhochschule Dortmund, Hochschulbibliothek"
    },
    "seeAlso" : [ "https://hbz-fdo.primo.exlibrisgroup.com/permalink/49HBZ_FDO/k375rg/alma990120764460206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-Dm13#!",
      "label" : "Fachhochschule Dortmund, Hochschulbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-Dm13:2346403420006451#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "02 BWL X 22175(3)",
    "serialNumber" : "00300758",
    "currentLibrary" : "RAC",
    "currentLocation" : "BIB",
    "heldBy" : {
      "isil" : "DE-1105",
      "id" : "http://lobid.org/organisations/DE-1105#!",
      "label" : "Hochschule Koblenz, RheinAhrCampus, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-hsk.primo.exlibrisgroup.com/permalink/49HBZ_HSK/s7sqsv/alma990120764460206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-987#!",
      "label" : "Hochschule Koblenz, Bibliothek RheinMoselCampus",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-1105:2321818600008978#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "bwl La 063",
    "serialNumber" : "133064",
    "currentLibrary" : "UCB",
    "currentLocation" : "STACKS",
    "heldBy" : {
      "isil" : "DE-1042",
      "id" : "http://lobid.org/organisations/DE-1042#!",
      "label" : "Hochschule Trier, Umwelt-Campus Birkenfeld, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-hst.primo.exlibrisgroup.com/permalink/49HBZ_HST/115v2c1/alma990120764460206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-Tr5#!",
      "label" : "Hochschule Trier, Hauptcampus, Bibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-1042:2313184310008979#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "2003A/668",
    "serialNumber" : "04282066",
    "currentLibrary" : "RLB",
    "currentLocation" : "RLB_INT",
    "heldBy" : {
      "isil" : "DE-929",
      "id" : "http://lobid.org/organisations/DE-929#!",
      "label" : "Landesbibliothekszentrum Rheinland-Pfalz / Rheinische Landesbibliothek"
    },
    "seeAlso" : [ "https://lbz-rlp.digibib.net/search/katalog/record/(DE-605)HT013755484" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-929#!",
      "label" : "Landesbibliothekszentrum Rheinland-Pfalz / Rheinische Landesbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-929:23207590830008973#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "SM/t63023(3)",
    "inventoryNumber" : "03-3569",
    "serialNumber" : "0043.9200.95",
    "currentLibrary" : "T0011",
    "currentLocation" : "50",
    "heldBy" : {
      "isil" : "DE-385",
      "id" : "http://lobid.org/organisations/DE-385#!",
      "label" : "Universitätsbibliothek Trier"
    },
    "seeAlso" : [ "https://tricat.uni-trier.de/permalink/49HBZ_UBT/1hikhph/alma990120764460206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-385#!",
      "label" : "Universitätsbibliothek Trier",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-385:23277832770006470#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "DTC915:3",
    "serialNumber" : "DTC915:3",
    "currentLibrary" : "UB",
    "currentLocation" : "UB_G3B3",
    "heldBy" : {
      "isil" : "DE-294",
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek"
    },
    "seeAlso" : [ "https://hbz-ubo.primo.exlibrisgroup.com/permalink/49HBZ_UBO/mnkbqv/alma990120764460206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-294:23151292560006471#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "QCM516(3)",
    "serialNumber" : "-101001QCM516(3)",
    "currentLibrary" : "GE",
    "currentLocation" : "01",
    "heldBy" : {
      "isil" : "DE-1010",
      "id" : "http://lobid.org/organisations/DE-1010#!",
      "label" : "Westfälische Hochschule Gelsenkirchen Bocholt Recklinghausen, Hochschulbibliothek"
    },
    "seeAlso" : [ "https://w-hs.digibib.net/search/katalog/record/(DE-605)HT013755484" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-1010#!",
      "label" : "Westfälische Hochschule Gelsenkirchen Bocholt Recklinghausen, Hochschulbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990120764460206441:DE-1010:2314260290006456#!"
  } ],
  "sameAs" : [ {
    "id" : "https://hub.culturegraph.org/resource/(DE-605)990120764460206441",
    "label" : "Culturegraph-Ressource"
  }, {
    "id" : "http://worldcat.org/oclc/76532789",
    "label" : "OCLC-Ressource"
  }, {
    "id" : "http://nwbib.de/990120764460206441#!",
    "label" : "NWBib-Ressource"
  } ],
  "tableOfContents" : [ {
    "label" : "Inhaltsverzeichnis",
    "id" : "https://digitale-objekte.hbz-nrw.de/storage2/2025/08/29/file_85/10033902.pdf"
  } ],
  "inCollection" : [ {
    "id" : "https://nrw.digibib.net/search/hbzvk/",
    "label" : "DigiBib hbz Verbundkatalog",
    "type" : [ "Collection" ]
  }, {
    "id" : "http://lobid.org/organisations/DE-655#!",
    "label" : "hbz - Hochschulbibliothekszentrum des Landes Nordrhein-Westfalen, Netzwerkzone",
    "type" : [ "Collection" ]
  }, {
    "id" : "http://lobid.org/resources/HT014176012#!",
    "label" : "Nordrhein-Westfälische Bibliographie (NWBib)",
    "type" : [ "Collection" ]
  }, {
    "id" : "https://lobid.org/collections#nrwLastCopies",
    "label" : "nrwLastCopies",
    "type" : [ "Collection" ]
  } ],
  "language" : [ {
    "id" : "http://id.loc.gov/vocabulary/iso639-2/ger",
    "label" : "Deutsch"
  } ],
  "extent" : "559 S. : graph. Darst.",
  "note" : [ "Auf der Haupttitelseite als 2. Aufl. bezeichnet" ],
  "bibliographicLevel" : {
    "label" : "Monograph/Item",
    "id" : "https://www.loc.gov/marc/bibliographic/bdleader.html#Monograph_Item"
  },
  "responsibilityStatement" : [ "Modellprojekt \"Doppischer Kommunalhaushalt in NRW\" (Hrsg.)" ],
  "contribution" : [ {
    "agent" : {
      "gndIdentifier" : "16262028-7",
      "id" : "https://d-nb.info/gnd/16262028-7",
      "label" : "Nordrhein-Westfalen. Modellprojekt \"Doppischer Kommunalhaushalt in Nordrhein-Westfalen\"",
      "type" : [ "CorporateBody" ],
      "altLabel" : [ "Modellprojekt \"Doppischer Kommunalhaushalt in NRW\"" ]
    },
    "role" : {
      "id" : "http://id.loc.gov/vocabulary/relators/oth",
      "label" : "Sonstige"
    },
    "type" : [ "Contribution" ]
  } ]
}