{
  "@context" : "http://lobid.org/resources/context.jsonld",
  "id" : "http://lobid.org/resources/990206253080206441#!",
  "type" : [ "BibliographicResource", "Thesis", "Book" ],
  "medium" : [ {
    "label" : "Print",
    "id" : "http://rdaregistry.info/termList/RDAproductionMethod/1010"
  } ],
  "title" : "Evaluation der Reform der kommunalen Rechnungslegung in NRW",
  "almaMmsId" : "990206253080206441",
  "hbzId" : "HT018486061",
  "deprecatedUri" : "http://lobid.org/resources/HT018486061#!",
  "isbn" : [ "9783830081333", "3830081332" ],
  "oclcNumber" : [ "910585219" ],
  "otherTitleInformation" : [ "Befragung kommunaler Mandatsträger und Analyse von Abschlüssen ausgewählter Gemeinden" ],
  "publication" : [ {
    "dateStatement" : "2015",
    "startDate" : "2015",
    "type" : [ "PublicationEvent" ],
    "location" : [ "Hamburg" ],
    "publishedBy" : [ "Kovač" ]
  } ],
  "describedBy" : {
    "id" : "http://lobid.org/resources/990206253080206441",
    "label" : "Webseite der hbz-Ressource 990206253080206441",
    "type" : [ "BibliographicDescription" ],
    "inDataset" : {
      "id" : "http://lobid.org/resources/dataset#!",
      "label" : "lobid-resources – Der hbz-Verbundkatalog als Linked Open Data"
    },
    "resultOf" : {
      "type" : [ "CreateAction" ],
      "endTime" : "2026-08-08T19:03:59",
      "instrument" : {
        "id" : "https://github.com/hbz/lobid-resources",
        "type" : [ "SoftwareApplication" ],
        "label" : "Software lobid-resources"
      },
      "object" : {
        "id" : "https://lobid.org/marcxml/990206253080206441",
        "dateCreated" : "2014-12-10",
        "dateModified" : "2026-02-16",
        "type" : [ "DataFeedItem" ],
        "label" : "hbz-Ressource 990206253080206441 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-101#!",
          "label" : "Deutsche Nationalbibliothek"
        },
        "modifiedBy" : [ {
          "id" : "http://lobid.org/organisations/DE-6#!",
          "label" : "Universitäts- und Landesbibliothek Münster, Zentralbibliothek"
        } ]
      }
    },
    "license" : [ {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0",
      "label" : "Creative Commons-Lizenz CC0 1.0 Universal"
    } ]
  },
  "subject" : [ {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "öffentliches Rechnungswesen"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "kommunale Rechnungslegung"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "Neues Kommunales Finanzmanagement"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "Doppik"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "Kameralistik"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "öffentliches Haushaltswesen"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "kommunale Bilanzanalyse"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Freie Verschlagwortung",
      "id" : "https://www.wikidata.org/wiki/Q47524318"
    },
    "label" : "NKF"
  }, {
    "notation" : "650",
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Sachgruppen der DNB",
      "id" : "https://bartoc.org/en/node/20049"
    },
    "label" : "Management"
  }, {
    "type" : [ "Concept" ],
    "source" : {
      "label" : "Dewey-Dezimalklassifikation",
      "id" : "https://d-nb.info/gnd/4149423-4"
    },
    "label" : "Management und unterstützende Tätigkeiten",
    "notation" : "650",
    "version" : "sdnb"
  }, {
    "id" : "https://nwbib.de/subjects#N424000",
    "label" : "Öffentlicher Haushalt",
    "notation" : "424000",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "notation" : "QP 870",
    "type" : [ "Concept" ],
    "source" : {
      "label" : "RVK (Regensburger Verbundklassifikation)",
      "id" : "https://d-nb.info/gnd/4449787-8"
    }
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Nordrhein-Westfalen | Verwaltungsreform | Kommunales Rechnungswesen | Jahresabschluss",
    "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" : [ "SubjectHeading" ],
      "label" : "Verwaltungsreform",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4063353-6",
      "gndIdentifier" : "4063353-6",
      "altLabel" : [ "Verwaltung / Reform", "Verwaltung / Modernisierung" ]
    }, {
      "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" : [ "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)" ]
    } ]
  } ],
  "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" : [ "öffentliches Rechnungswesen", "kommunale Rechnungslegung", "Neues Kommunales Finanzmanagement", "Doppik", "Kameralistik", "öffentliches Haushaltswesen", "kommunale Bilanzanalyse", "NKF", "Nordrhein-Westfalen", "Verwaltungsreform", "Kommunales Rechnungswesen", "Jahresabschluss" ],
  "hasItem" : [ {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "M 51 / 190",
    "serialNumber" : "20031079",
    "currentLibrary" : "WIWI",
    "currentLocation" : "WIWI_BIB",
    "heldBy" : {
      "isil" : "DE-294-18",
      "id" : "http://lobid.org/organisations/DE-294-18#!",
      "label" : "Ruhr-Universität Bochum, Fakultät für Wirtschaftswissenschaft, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-ubo.primo.exlibrisgroup.com/permalink/49HBZ_UBO/mnkbqv/alma990206253080206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990206253080206441:DE-294-18:23164735330006471#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "BMA9331",
    "inventoryNumber" : "2015-07-40",
    "serialNumber" : "BMA9331",
    "currentLibrary" : "UB",
    "currentLocation" : "UB_G1B3",
    "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/alma990206253080206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990206253080206441:DE-294:23164735360006471#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "A 65 / 848",
    "serialNumber" : "20031052",
    "currentLibrary" : "WIWI",
    "currentLocation" : "WIWI_BIB",
    "heldBy" : {
      "isil" : "DE-294-18",
      "id" : "http://lobid.org/organisations/DE-294-18#!",
      "label" : "Ruhr-Universität Bochum, Fakultät für Wirtschaftswissenschaft, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-ubo.primo.exlibrisgroup.com/permalink/49HBZ_UBO/mnkbqv/alma990206253080206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990206253080206441:DE-294-18:23164735340006471#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "wirp809.r556",
    "serialNumber" : "132922001",
    "currentLibrary" : "X0001",
    "currentLocation" : "02",
    "heldBy" : {
      "isil" : "DE-61",
      "id" : "http://lobid.org/organisations/DE-61#!",
      "label" : "Universitäts- und Landesbibliothek Düsseldorf"
    },
    "seeAlso" : [ "https://katalog.ulb.hhu.de/Search/Results?lookfor=id_marc_001_txt:990206253080206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-61#!",
      "label" : "Universitäts- und Landesbibliothek Düsseldorf",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990206253080206441:DE-61:23284748930006443#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "3L 12373",
    "inventoryNumber" : "2016-51",
    "serialNumber" : "6-00418228-0",
    "currentLibrary" : "ZB",
    "currentLocation" : "ZB_FHM1",
    "heldBy" : {
      "isil" : "DE-6",
      "id" : "http://lobid.org/organisations/DE-6#!",
      "label" : "Universitäts- und Landesbibliothek Münster, Zentralbibliothek"
    },
    "seeAlso" : [ "https://hbz-ulbms.primo.exlibrisgroup.com/discovery/search?query=any,contains,990206253080206441&tab=Everything&search_scope=MyInst_and_CI&vid=49HBZ_ULM:VU2&offset=0" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-6#!",
      "label" : "Universitäts- und Landesbibliothek Münster, Zentralbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990206253080206441:DE-6:23588437810006449#!"
  } ],
  "sameAs" : [ {
    "id" : "https://hub.culturegraph.org/resource/(DE-605)990206253080206441",
    "label" : "Culturegraph-Ressource"
  }, {
    "id" : "http://worldcat.org/oclc/910585219",
    "label" : "OCLC-Ressource"
  }, {
    "id" : "http://nwbib.de/990206253080206441#!",
    "label" : "NWBib-Ressource"
  } ],
  "isPartOf" : [ {
    "hasSuperordinate" : [ {
      "id" : "http://lobid.org/resources/HT009512394#!",
      "label" : "Schriften zum betrieblichen Rechnungswesen und Controlling"
    } ],
    "numbering" : "132",
    "type" : [ "IsPartOfRelation" ]
  } ],
  "tableOfContents" : [ {
    "label" : "Inhaltsverzeichnis",
    "id" : "https://digitale-objekte.hbz-nrw.de/storage2/2015/02/01/file_61/5990081.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" : "XXIII, 269 S. : graph. Darst.",
  "thesisInformation" : [ "Bochum, Univ., Diss., 2014" ],
  "bibliographicLevel" : {
    "label" : "Monograph/Item",
    "id" : "https://www.loc.gov/marc/bibliographic/bdleader.html#Monograph_Item"
  },
  "responsibilityStatement" : [ "Sebastian Riemenschneider" ],
  "contribution" : [ {
    "agent" : {
      "gndIdentifier" : "1011969882",
      "id" : "https://d-nb.info/gnd/1011969882",
      "label" : "Riemenschneider, Sebastian",
      "type" : [ "Person" ],
      "dateOfBirth" : "1983"
    },
    "role" : {
      "id" : "http://id.loc.gov/vocabulary/relators/aut",
      "label" : "Autor/in"
    },
    "type" : [ "Contribution" ]
  } ]
}