一、概念：国际上通常把艺术表演人对其表演的权利，录音制品制作人对其录音制品的权利，以及广播电视组织对其广播电视节目的权利称作邻接权

一、不正当竞争的概念、特征： 1、概念：«巴黎公约»：即指在工商业领域任何与诚实商业惯例相悖的竞争行为均构成不正当竞争行为

一、专利： 1、权利人对某项发明创造所享有的专利权。 2、被授予专利权的发明创造本身。 3、有时也指记载发明创造内容的专利文献。狭义仅指专利权

一、起源与发展： 世界知识组缩写为：WIPO我国于1980年6月3日成为联合国世界知识产权组织的正式成员国

一、财务报表分析和报告 二、财务分析应用与解释 三、杜邦分析体系、EVA以及上市公司财务报表

Prelude to Comprehensive Analysis Steps in Analyzing Financial Statements Explicitly define the analysis objectives Formulate specific questions and criteria consistent with the Macintosh PICT analysis objectives image format is not supported Identify the most effective and efficient tools of analysis

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

Liquidity and Working Capital Basics Company Liquidity refers to the ability to meet short- term obligations Liquidity is the ability to convert assets into cash or to obtain cash Short term is the longer of one-year or the company operating cycle

Analyzing Profitability Focus of Profitability Analysis Profitability analysis is key part of financial statement analysis All financial statements are pertinent to profitability analysis Emphasis of profitability analysis is on the income statement

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis