商业实质

德勤在辞任信中表示，它“对财务报表中充斥的种种问题感到担忧”，包括与某些供应商之间达成的交易本身以及这些交易的“商业实质”。

In its resignation letter , Deloitte said it had " concerns about matters pervasive to the financial statements " , including the " existence " and " commercial substance " of transactions with certain suppliers .

第二，是否有风险转移应该建立在交易的商业实质性上。

Secondly , whether there is risk transferring should be based on commercial substantiality .

当下，当代艺术大体上是通过其商业实质来界定的，越发局限在城郊边缘为特定目的而建造的艺术区内。

At present , contemporary art has been largely defined by its commercial nature and increasing confinement to purpose-built art districts in the remote outskirts of the city .

第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。

Article5When determining whether or not a non-monetary assets transaction is commercial in nature , an enterprise shall pay attention to whether or not the transacting parties are connected ones .

新非货币性资产交换准则最大的变化是引入了商业实质的概念，并且在符合规定条件的情况下可以以公允价值作为计量基础。

The new rule of non-monetary assets transaction is the biggest changes introduced the concept of commercial in nature , and in accordance with the conditions stipulated in the fair value can as measurement basis .

文中指出，开埠后在闽江流域形成了新兴商埠与传统农业并存、手工业鲜有改良、商业鲜有实质性发展的状况，因此开埠对闽江流域内地的影响甚低。

It is pointed out that the new-built commercial ports and traditional agriculture co-exist , the handicraft industry seldom changed and the business seldom developed in Min River valley after the opening of Foochow . So the opening of Foochow has little influence on the hinterland of Min River valley .

由此可见，全球商业竞争的实质已经转化为供应链之间的竞争。

The competition of supply chains has been the core matter of global commercial competition .

按现代企业制度改革国有商业银行，实质上是建立良好的公司治理机制。

The nature of establishing really modern enterprise system is to building a good corporate governance .

地名商业标志化实质上是将公共物品的某些要素变为私人物品，是公共资源的私有化、公权的私权化。

The essence of geographic name being privately owned for mark is that public articles be privately owned .

商业智能的实质是数据转化为信息的过程，其目的是将企业中现有的数据转化为知识，帮助企业做出明智的业务经营决策。

BI aims at transforming available operational data into useful knowledge , and helping companies make wise decisions in their business .

本文分析了商业方法专利实质性条件的基础理论，并对发达国家的判断标准进行了对比分析，最后提出我国商业方法实质性条件的具体构建思路。

The thesis analyses the substantive terms of the patent business methods and theoretically analyses the evaluation criteria . Finally , the thesis proposes the approaching ideas for business methods in our country .

如果企业在证券市场融资受阻，证券公司可以转为发行企业短期融资券，因此，一旦证券公司大规模进入企业短期融资券承销市场，将对商业银行形成实质性的挑战。

If the business disruption in the securities market financing , securities firms may opt for the issuance of enterprise short-term financing bills . Therefore , once a large-scale of securities firms into underwriting short-term financing bills market , commercial banks will face a tremendous challenge .

论商业方法专利的实质性条件

Thesis on Substantial Requirements of Business Method Patent

第二章详细论述了商业方法专利的实质性条件，即新颖性、创造性和实用性。

That builds up a foundation for further discussion of the substantive conditions of business methods .

深刻地揭示了商业银行营销的实质就是关系营销，并据此详尽论述如何将关系营销应用于银行营销实践。

And last , the essences of marketing of commercial banks are pointed in this paper , that is the relation marketing .

近年来国有银行体系的商业化改革没有实质性进展，日益重要的民营经济部门融资困难的问题依然突出。

There can not find any substantial development in the commercialized reform of the system for state owned banks in recent years .

第三部分从新颖性、创造性和实用性三个方面着手对商业方法专利的实质条件作了分析，指出了存在的困难。

The third part from the three aspects of novelty , creativity and practicality to substantial requirements of business method patent are analyzed .

最后，针对我国对商业方法专利保护的现状，提出了商业方法专利实质性条件审查的具体建议，并预测了今后商业方法专利保护的趋势。

Finally , according to present condition of Business Method patent protection in our country , it give some own advice on censoring of substantial requirements of Business Method patent and also forecast the tendency of Business Method patent protection in future .

由于法律对商业银行的设立采取特许制度，因此需要界定商业银行的实质，以防止逃避银行监管的脱法行为。

For authorization needed to set up a bank , there should be a definition of bank to prevent behaviors eluding this market permission .

因此，寻找现有知识产权法律制度对商业方法保护的切入点和平衡点，完善商业方法专利实质性条件的标准和审查方法，是我们当前迫切需要解决的问题。

So now the urgent problem for us is to seek the point of tangency and point of balance for Intellectual Property law system which provide protection with Business Method and the perfecting of censoring standard and method of substantial requirements of Business Method patent .

在我国，商业方法已经有了授予专利权的先例，但是在商业方法专利实质性条件的标准和审查方法方面还有需要完善和改进的地方。

In our country , although there is precedent on awarding patent to Business Method , we still have much to do on perfecting and improving censoring standard and method of substantial requirements of Business Method patent .

其次，从各国的审查实践出发，分别对商业方法专利的实用性、新颖性和创造性条件进行分析，总结了商业方法专利实质性条件的标准和审查方法；

Secondly , with the compare practice in censoring of several countries , the paper discuss the utility , novelty and inventive step conditions about Business Method patent separately , and generalize the censoring standard and method of essential conditions of Business Method patent .