{
  "@context" : "http://lobid.org/resources/context.jsonld",
  "id" : "http://lobid.org/resources/990203210040206441#!",
  "type" : [ "BibliographicResource", "Article" ],
  "medium" : [ {
    "label" : "Print",
    "id" : "http://rdaregistry.info/termList/RDAproductionMethod/1010"
  } ],
  "title" : "Verzögerte Umstellung auf die neue kommunale Rechnungslegung in Nordrhein-Westfalen und Hessen",
  "almaMmsId" : "990203210040206441",
  "hbzId" : "HT018199404",
  "deprecatedUri" : "http://lobid.org/resources/HT018199404#!",
  "otherTitleInformation" : [ "eine empirische Untersuchung der Sachstände, Ursachen sowie Erarbeitung von Lösungsansätzen" ],
  "publication" : [ {
    "dateStatement" : "2014",
    "startDate" : "2014",
    "type" : [ "PublicationEvent" ]
  } ],
  "describedBy" : {
    "id" : "http://lobid.org/resources/990203210040206441",
    "label" : "Webseite der hbz-Ressource 990203210040206441",
    "type" : [ "BibliographicDescription" ],
    "inDataset" : {
      "id" : "http://lobid.org/resources/dataset#!",
      "label" : "lobid-resources – Der hbz-Verbundkatalog als Linked Open Data"
    },
    "resultOf" : {
      "type" : [ "CreateAction" ],
      "endTime" : "2026-08-08T20:21:24",
      "instrument" : {
        "id" : "https://github.com/hbz/lobid-resources",
        "type" : [ "SoftwareApplication" ],
        "label" : "Software lobid-resources"
      },
      "object" : {
        "id" : "https://lobid.org/marcxml/990203210040206441",
        "dateCreated" : "2014-03-14",
        "dateModified" : "2026-06-26",
        "type" : [ "DataFeedItem" ],
        "label" : "hbz-Ressource 990203210040206441 im Exportformat MARC21 XML",
        "inDataset" : {
          "id" : "https://datahub.io/dataset/hbz_unioncatalog",
          "label" : "hbz_unioncatalog"
        },
        "sourceOrganization" : {
          "id" : "http://lobid.org/organisations/DE-61#!",
          "label" : "Universitäts- und Landesbibliothek Düsseldorf"
        },
        "provider" : {
          "id" : "http://lobid.org/organisations/DE-605#!",
          "label" : "hbz - Hochschulbibliothekszentrum des Landes Nordrhein-Westfalen"
        },
        "modifiedBy" : [ {
          "id" : "http://lobid.org/organisations/DE-605#!",
          "label" : "hbz - Hochschulbibliothekszentrum des Landes Nordrhein-Westfalen"
        } ]
      }
    },
    "license" : [ {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0",
      "label" : "Creative Commons-Lizenz CC0 1.0 Universal"
    } ]
  },
  "subject" : [ {
    "id" : "https://nwbib.de/subjects#N424024",
    "label" : "Finanzreform",
    "notation" : "424024",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Nordrhein-Westfalen | Hessen | Gemeindehaushalt | Jahresabschluss | Doppelte Buchführung | Verzögerung | Umfrage | Geschichte 2013",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Nordrhein-Westfalen",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4042570-8",
      "gndIdentifier" : "4042570-8",
      "altLabel" : [ "Nord-Westphalie", "Norte-Westfalia", "NRW", "North Rhine-Westphalia", "NW", "Noordrijn-Westfalen", "North-Rhine/Westphalia", "Land Nordrhein-Westfalen" ]
    }, {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Hessen",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4024729-6",
      "gndIdentifier" : "4024729-6",
      "altLabel" : [ "Großhessen", "Groß-Hessen", "Land Greater Hesse", "Land Hessen", "Staat Hessen", "Hesse", "Assia", "Freistaat Hessen", "Volksstaat Hessen", "Republik Hessen", "Gessen", "Greater Hesse", "Gross-Hessen", "Hessen (Volksstaat)" ]
    }, {
      "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" : "Jahresabschluss",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4162679-5",
      "gndIdentifier" : "4162679-5",
      "altLabel" : [ "Unternehmen / Jahresabschluss", "Jahresbilanz", "Hauptabschluss (Rechnungslegung)" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Doppelte Buchführung",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4113337-7",
      "gndIdentifier" : "4113337-7",
      "altLabel" : [ "Doppik" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Verzögerung",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4447283-3",
      "gndIdentifier" : "4447283-3"
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Umfrage",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4005227-8",
      "gndIdentifier" : "4005227-8",
      "altLabel" : [ "Bevölkerungsumfrage", "Repräsentativumfrage", "Meinungsbefragung", "Meinungsumfrage", "Volksbefragung", "Befragung (Umfrage)", "Umfragen" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Geschichte 2013"
    } ]
  } ],
  "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" : [ "Nordrhein-Westfalen", "Hessen", "Gemeindehaushalt", "Jahresabschluss", "Doppelte Buchführung", "Verzögerung", "Umfrage", "Geschichte 2013" ],
  "sameAs" : [ {
    "id" : "https://hub.culturegraph.org/resource/(DE-605)990203210040206441",
    "label" : "Culturegraph-Ressource"
  }, {
    "id" : "http://nwbib.de/990203210040206441#!",
    "label" : "NWBib-Ressource"
  } ],
  "containedIn" : [ {
    "id" : "http://lobid.org/resources/ZDB-2157-X#!",
    "label" : "Der Gemeindehaushalt"
  } ],
  "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" ]
  } ],
  "language" : [ {
    "id" : "http://id.loc.gov/vocabulary/iso639-2/ger",
    "label" : "Deutsch"
  } ],
  "bibliographicCitation" : "Der Gemeindehaushalt; Stuttgart; 115 (2014),3, S. 59-67 : graph. Darst.",
  "bibliographicLevel" : {
    "label" : "Monographic component part",
    "id" : "https://www.loc.gov/marc/bibliographic/bdleader.html#Monographic_component_part"
  },
  "responsibilityStatement" : [ "Patrick Preußer und Martin Toll" ],
  "contribution" : [ {
    "agent" : {
      "gndIdentifier" : "1048499367",
      "id" : "https://d-nb.info/gnd/1048499367",
      "label" : "Preußer, Patrick",
      "type" : [ "Person" ]
    },
    "role" : {
      "id" : "http://id.loc.gov/vocabulary/relators/aut",
      "label" : "Autor/in"
    },
    "type" : [ "Contribution" ]
  }, {
    "agent" : {
      "gndIdentifier" : "141930160",
      "id" : "https://d-nb.info/gnd/141930160",
      "label" : "Toll, Martin",
      "type" : [ "Person" ],
      "dateOfBirth" : "1982"
    },
    "role" : {
      "id" : "http://id.loc.gov/vocabulary/relators/aut",
      "label" : "Autor/in"
    },
    "type" : [ "Contribution" ]
  } ]
}