When identifying the basis of apportion charges , administrate office should judge and recognize from the whole company and individual branches . the identification and measurement of segment asset and owes include two aspects : the direct ones and which need to distribute on the quantitative basis 分部资产和分部负债的确认和计量主要包括两个方面:首先确认可直接归属该分部的项目数额,其次确认可按合理基础分配给该分部的项目数额。
Indeed , for the same reason , the government should use median household income to define the lower middle class and below . with the adoption of both median household income and expenditure , there will be a rational basis in reviewing consumer price movements as they affect legal aid 事实上,基于同样的原因,政府应该采用住户收入中位数界定属于中低阶层及以下的人士,由于消费物价变动影响法援,透过采用住户开支和住户收入中位数,可以提供一个合理基础进行检讨。
In the author ’ s point of view , the concerning issue involves perception of the legal attributes of intellectual property , thus a perspective of comparison between property and intellectual property would be a significant way to perceive the issue ; then the thesis compares the property and intellectual property in details in aspects of legal objects , definition , attributes , content and the remedies with a conclusion that the intellectual property has no essential difference with the property law , while general principles of the property law could act as a direct guide to intellectual property , and this is a rational foundation for intellectual property being stipulated in the chinese civil code ; lastly the thesis expounds the rationalism of intellectual property being stipulated in the chinese civil code and the general mode 对此,笔者认为,知识产权在民法典中立法地位问题,涉及对知识产权的法律属性和特点的认识,因此,从知识产权和物权的比较角度来认识知识产权,无疑会是研究确立知识产权在民法典中立法地位的一个很好的视角。接着将知识产权和物权就权利客体、二者的概念,权利性质,权利内容,权利救济这几个方面加以比较探讨。在此笔者得出认识:作为规范无形财产之支配、利用关系的法律,知识产权法与规范有形财产归属关系的物权法并无本质区别,物权法的基本原则,对于知识产权应当具有直接的指导作用,这使将知识产权纳入民法典具有合理基础。
合理: conforming to reason基础: foundation; base; basis公理基础: axiomatic basis生理基础: physiological basis数理基础: mathematical foundation协处理基础: foundation for cooperative processing地理基础文件: geographical basic file/dual independent maencoding gbf/dime地理基础系统: geographic base system固体物理基础: elemental solidstate physics计算物理基础: basics of computational physics经济管理基础: fundamentals of economics and management现代管理基础: foundation of modern management项目管理基础: foundation of project management地理基础信息系统: geographic base information system服务管理基础认证: itil foundation certification基本管理, 管理基础: fundamental of management密钥管理基础结构: key management infrastructure密钥管理基础设施: kmi key management infrastructure企业管理基础工作: basic work of business management; essential work of enterprise management项目管理基础理论: the fundamental principles of project management业务与管理基础: management of processes知识管理基础建设: knowledge management infrasturcture资本和管理基础: capital and operating base不合理基金和收费项目: illegal and unjustifiable funds and charges材料科学中的物理基础: principles of physics in materials science