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Maximilian W. Haedicke, Henrik Timmann - Patent Law

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Maximilian W. Haedicke (ed.), Henrik Timmann (ed.)

Patent Law

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2014

Results in this title

Raph Nack, Joel S.H. Nägerl, Lorenz Walder-Hartmann The “Technical Invention” criterion S. 112-143

„… Invention” criterionI. Summary1When examining the criterion of a “technical invention” (section 1 para. 1 …” „… protectionContents:Mn.A. The “Technical Invention” criterion …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49d) “Technical problem” criterion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53e …”

Raph Nack, Joel S.H. Nägerl, Lorenz Walder-Hartmann The “industrial applicability” criterion S. 177-180

„… ” criterionI. Principle299 According to section 5 PatG resp. Art. 57 EPC, an invention is deemed to …” „… Functionally, this criterion served to declare innovation in certain branches of tradenon-patentable.427 …” „… Initially, it was even viewed as the central criterion for limiting thecircle of patentable inventions; the …”

Maximilian Haedicke Patent law and the European Single Market S. 107-112

„… patent law statutes is given inArt. 34, 36 TFEU with the criterion of the specific object. Art. 34 TFEU …” „… criterion of“specific object” primarily as point of reference for distinguishing discriminating IPrelated …” „… protectionContents:Mn.A. The “Technical Invention” criterion …”

Raph Nack, Joel S.H. Nägerl, Lorenz Walder-Hartmann Catalogue of exclusions (Section. 1 para. 3–4 PatG resp. Art. 52 para. 2–3 EPC) S. 143-177

„… with regard to the reproducibility criterion is requiredunder section 34 para. 2 PatG and Art. 83 EPC …” „… not an object is a patentable invention primarily on the basis of theinvention criterion (see mn. 20 …” „… examine the patentability of subject matterprimarily on the invention criterion (see mn. 124 et seqq.): if …”

Raph Nack, Joel S.H. Nägerl, Lorenz Walder-Hartmann Realisability and sufficiency of disclosure for realisability S. 260-294

„… invention, making it an inherent feature of aninvention1352 and a possible delimitation criterion of …” „… non-inventions.672 Since the presence of an invention is a patentability criterion under section 1 para. 1PatG …” „… and Art. 52 para. 1 EPC, realisability is indirectly also a patentability criterion.1353A completely …”

Titelei/Inhaltsverzeichnis S. 1-53

„… § 2. Inventions and their amenability to patent protectionA. The “Technical Invention” criterion …” „… “industrial applicability” criterion (Nack/Na¨gerl/Walder-Hartmann) ........ 124D. Obstacles to protection …” „… ............................................................................. 57§ 2. Inventions and their amenability to patent protectionA. The “Technical Invention” criterion …”

Marco Stief, Dirk Bühler Expiry, invalidity and revocation S. 1137-1141

„… ; theinfringement court may also review the matter in the course of a litigious proceeding.339193The criterion of …” „… the provisions of the VwVfgmust not be referred to in case of a revocation. The criterion ‘revocation …” „… application; nor is it subject to a deadline.203The criterion “revocation” must – as under Art. 14 lit. d …”

Felix Landry Lapse without retroactive effect S. 655-658

„… patents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17IV. Objective criterion for …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303. Criterion substantively unchanged over time . . . . . . . . . . . . . . . . . 334. Distinction …”

Henrik Timmann Basic outline S. 658-671

„… patents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17IV. Objective criterion for …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303. Criterion substantively unchanged over time . . . . . . . . . . . . . . . . . 334. Distinction …” „… patents as to European patents.24IV. Objective criterion for interpretation20The effect of a patent for …”

Johannes W. Bukow Defence of invalidity S. 887-900

„… practice is that the issue of stay of proceedingsis assessed less stringently here – the criterion for …” „… assessment as described.434191c) Criterion for examination. The substantive criterion for examining whether …” „… have always followed a stricter line. Following theDutralene decision, the criterion was that no …”

Maximilian Haedicke, Henrik Timmann Direct use of a patent S. 786-806

„… theirtotality.264. Objective criterion for determining the use of a patent13 Whether there is an encroachment on …” „… of an objective consideration.The decisive criterion is whether the attacked embodiment is …” „… decisive criterion for the delimitation between preserving and restoring thesuitability for use (repair …”

Maximilian Haedicke, Henrik Timmann General S. 784-786

„… features. . . . . . . . . . . . . . 94. Objective criterion for determining the use of a patent …”

Axel Verhauwen Criminal patent law S. 1010-1020

„… infringementcriteria according to section 14 PatG apply. Legal validity is not an objective criterion fordetermining …” „… be actingintentionally, because the question of legal validity is not an objective criterion …” „… . Although the question of legal validity is not a criterionfor determining whether a patent infringement is …”

Maximilian Haedicke Patent law and competition law S. 81-107

„… criterion for theassessment of whether or not a pay-for-delay settlement is a violation of competitionlaw …” „… is generally an important criterion to determine themarket dominance. Patent protection allows the …”

Maximilian Haedicke Recovery of inventors’ rights (rei vindicatio) S. 325-350

„… by which individuals that might give rise to co-inventors’ rights.365While a decisive criterion, here …” „… application. The sole decisive criterion is what problem is in fact,i. e. objectively, solved by the invention …” „… right to theinvention was not vested in him, or not in him alone. The decisive criterion here is …”

Henrik Timmann Extension of the scope of protection to equivalents S. 700-716

„… moregenerous criterion with regard to equivalence as well.181Nor can it be argued against the opinion expressed …” „… different examination criterion. For validity, only the literal scope of protection isdecisive.396 If the …”

Johannes W. Bukow Permitted acts under Section 11 PatG S. 840-857

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187c) Criterion for examination …” „… places limits on supplying to the party conductingthe experiments.65 The criterion of Section 10 Para. 3 …”

Axel Verhauwen Border seizure proceedings S. 1020-1036

„… d/Chapter_12.3d from 16.09.2013 21:46:203B2 9.1.580; Page size: 160.00mm 240.00mmThe criterion for an …” „… . This isbecause obviousness is an administrative criterion used by the customs authorities todetermine …”

Marco Stief, Dirk Bühler Protection: Subject-matter and prerequisites S. 1057-1064

„… 9.1.580; Page size: 160.00mm 240.00mm33The criterion of the inventive step is one of quality, not …”

Marco Stief, Dirk Bühler Introduction and development S. 716-725

„… obtained substance, butnot on the nature of the process steps. The criterion of the surprising properties …”

Marco Stief, Dirk Bühler Subject matter and scope of protection S. 1113-1123

„… claim was generally a criterion for basicpatent protection, as well, in particular because the …”

Marco Stief, Dirk Bühler Effects of the patent S. 768-784

„… features. . . . . . . . . . . . . . 94. Objective criterion for determining the use of a patent …”

Raph Nack, Joel S.H. Nägerl, Lorenz Walder-Hartmann Differentiation from the state of the art S. 182-260

Maximilian Haedicke, Henrik Timmann Indirect use of a patent S. 806-823

„… a process is irrelevant. The onlydecisive criterion is that the result of the process has been …”

Johannes W. Bukow Prior use law according to Section 12 PatG S. 871-887

„… with the communication; the criterion must be applied strictly here and inassessing whether a …”

Felix Landry The proceedings for grant S. 386-554

Maximilian Haedicke Multiple owners S. 300-325

„… andcriticism as to the suitability of this criterion in differentiating between simple supportingactivities and …”

Marco Stief, Dirk Bühler Scope of protection and types of claims S. 748-768

„… of the protection use.406 Thus, it is not a criterionfor exclusion if the purpose is not achieved. On …”

doi.org/10.5771/9783845259024

Dietmar Isert - The Accounting Treatment of Derivatives on a Reporting Entity's Own Shares

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Dietmar Isert

The Accounting Treatment of Derivatives on a Reporting Entity's Own Shares

Series: Finanz- und Rechnungswesen

Volume 8 2009

Results in this title

Third criterion: liquidity and solvency concerns S. 47-48

„… which accounting principle is the most appropriate one.157 3.4. Third criterion: liquidity and solvency …” „… concerns The third assessment criterion ‘liquidity and solvency concerns’ requires that the reporting …” „… criterion, information about (potential) future cash inflows is also a central point. The third criterion …”

Second criterion: providing reliable information for users of the financial statements S. 44-47

„… information for financial statement users. 3.3. Second criterion: providing reliable information for users of …” „… the financial statements The second assessment criterion ‘providing reliable information’ for …” „… entity’s own shares as follows. The reliability criterion is separated between the sub-criteria ‘reliable …”

Sixth criterion: correspondence between the accounting treatment of one and several contracts S. 52-55

„… accounted for in the manner as required by the fifth assessment criterion. The extent to which the US-GAAP …” „… criterion regarding the accounting treatment of derivatives on an entity’s own shares is described in …” „… section 4.10. 3.7. Sixth criterion: correspondence between the accounting treatment of one and several …”

First criterion: displaying relevant information in the body of the financial statements S. 41-44

„… 41 3.2. First criterion: displaying relevant information in the body of the financial statements …” „… The first assessment criterion requires that relevant information for financial statement users (in …” „… particular common shareholders) be recognized in the financial statements. This assessment criterion is …”

Fourth criterion: comparability of the financial statements over time and between different entities S. 48-50

„… 48 3.5. Fourth criterion: comparability of the financial statements over time and between …” „… different entities The fourth assessment criterion ‘comparability’ requires that the presentation of …” „… one specific point of time and in different years. The assessment criterion ‘comparability’ is derived …”

Seventh criterion: reclassification of the components of derivatives on an entity’s own shares S. 55-57

„… for as one financial instrument. The sixth assessment criterion is similar to these requirements of …” „… US-GAAP and IFRS. However, there is a difference between the sixth assessment criterion, and US-GAAP and …” „… IFRS. The sixth criterion requires that two components incorporated in two different contracts result …”

Fifth criterion: consistent recognition requirements and a consistent measurement basis for derivatives on an entity’s own shares S. 50-52

„… is worsened. As noted above, the assessment criterion ‘comparability’ refers to the total ‘equity …” „… book value’ and to changes thereof. In contrast, the first assessment criterion ‘relevant information …” „… ’ and the following assessment criterion ‘consistent recognition requirements and a consistent …”

Applying the assessment criteria to the second accounting principle ‘equity derivatives’ S. 134-139

„… , accounting principle 2a also fulfills the two sub-criteria of the first assessment criterion, ‘information …” „… ). According to the first assessment criterion accounting principle 2a provides more (value) relevant …” „… account the time value of options on an entity’s own shares.405 The second assessment criterion …”

Evaluating the advantages and disadvantages of the accounting principles regarding derivatives on an entity’s own shares S. 145-155

„… . Consequently, the REO Approach fulfills the third assessment criterion more than accounting principle 4 does …” „… the fourth assessment criterion. 4.9. Evaluating the advantages and disadvantages of the accounting …” „… criterion ‘relevant information’, because all relevant information is displayed in the balance sheet, such …”

Applying the assessment criteria to the fourth accounting principle ‘non-derivative financial assets and non-derivative financial liabilities’ S. 140-143

„… 140 The third assessment criterion ‘liquidity and solvency concerns’ requires that the reporting …” „… third assessment criterion is even further away from being fulfilled, because no information at all …” „… about these derivatives is presented in the financial statements. The fourth assessment criterion …”

Applying the assessment criteria to the third accounting principle ‘equity’ S. 139-140

„… assessment criterion makes a distinction between the sub-criteria ‘information relevance’ and ‘value …” „… relevance’. The sub-criterion ‘information relevance’ requires that useful information about derivatives on …” „… an entity’s own shares be displayed in the balance sheet. The sub-criterion ‘value relevance …”

Overview S. 38-41

„… first two assessment criteria and the fourth assessment criterion correspond to these qualitative …” „… are taken into account by the third assessment criterion. The fifth, sixth and seventh assessment …” „… accounting principles regarding derivatives on an entity’s own shares. Moreover, the criterion “substance …”

Applying the assessment criteria to the accounting principles of the reassessed expected outcomes approach S. 143-145

„… 143 option) is presented in the balance sheet. Consequently, the third assessment criterion is …” „… fulfilled. The fourth assessment criterion requires a good comparison of the financial statements between …” „… particular point of time. Thus the fourth assessment criterion ‘comparability’ is not fulfilled. In section 5 …”

Applying the assessment criteria to the first accounting principle ‘financial asset and financial liability derivatives’ S. 128-134

„… 128 The sixth assessment criterion requires that two components incorporated in two different …” „… simultaneously. The sixth assessment criterion will be applied to combinations of derivatives for which diverse …” „… seventh assessment criterion requires a reclassification (of the component) of an instrument. In section …”

Summary and conclusions regarding the application of different accounting principles to diverse derivatives on own shares S. 164-167

„… 164 The fifth assessment criterion requires that the same recognition principles and the same …” „… accounting treatment of derivatives of the second group. Consequently, the fifth assessment criterion is not …” „… Ownership-Settlement Approach also does not fulfill the fifth assessment criterion. In contrast to the FASB …”

Overview S. 127-128

„… shares described above. The fifth assessment criterion requires that the same recognition requirements …” „… identical and thus fulfill the fifth assessment criterion. 376 See sections 4.1.2., 4.7.2.2., and 4.7.2.3 …” „… ). 128 The sixth assessment criterion requires that two components incorporated in two different …”

Introduction S. 155-159

„… . 1-2. See section 2.2. 156 The third assessment criterion ‘liquidity and solvency concerns’ requires …” „… outflows.482 In the preceding sections the third assessment criterion is applied to the four accounting …” „… entity’s own shares. Therefore, in the preceding sections the third assessment criterion requires that …”

Current approaches of the FASB S. 163-164

„… 163 criterion is fulfilled by the comparison of the IFRS accounting treatment of long forward …” „… date the classification decision is being made” (MD.20(b)). 164 The fifth assessment criterion requires …” „… . Consequently, the fifth assessment criterion is not fulfilled. The FASB Ownership-Settlement Approach requires …”

Titelei/Inhaltsverzeichnis S. 2-13

„… ..................................................................................................... 383.2. First criterion: displaying relevant information in the bodyof the financial statements …” „… ............................................................................ 413.3. Second criterion: providing reliable information for usersof the financial statements …” „… ............................................................................ 443.4. Third criterion: liquidity and solvency concerns …”

US-GAAP SFAS 150 and EITF Issue No. 00-19 S. 159-161

„… fifth assessment criterion. SFAS 150 was issued in May 2003, and includes both long forward contracts …” „… contracts is that it fulfills the third assessment criterion ‘liquidity and solvency concerns’. However …” „… , current US-GAAP do not fulfill the fifth assessment criterion. The sixth assessment criterion requires …”

IFRS statement IAS 32 S. 161-163

„… differently than the single forward contract. Thus the sixth assessment criterion is also not fulfilled …” „… . 4.10.3. IFRS statement IAS 32 According to IFRS statement IAS 32, one important criterion for the …” „… is that the third assessment criterion ‘liquidity and solvency concerns’ is fulfilled for contracts …”

Evaluating the advantages and disadvantages of the accounting principles regarding deep in the money options on an entity’s own shares S. 205-208

„… options it is more important that the third assessment criterion ‘liquidity and solvency concerns’ be …” „… criterion.622 The sixth assessment criterion requires that two instruments incorporated in two different …” „… 5.3.1. and 5.3.2. Thus the aforementioned requirement of the sixth assessment criterion supports the …”

Additional considerations if the short put option is out of the money at maturity S. 126-127

„… shares described above. The fifth assessment criterion requires that the same recognition requirements …” „… identical and thus fulfill the fifth assessment criterion. 376 See sections 4.1.2., 4.7.2.2., and 4.7.2.3 …”

Reclassification of (not) deep in the money options on an entity’s own shares S. 208-216

„… is the most appropriate for deep in the money options. Recall that the seventh assessment criterion …” „… , such a reclassification also has disadvantages. The fourth assessment criterion ‘comparability …”

Deep in the money short call option contracts on an entity’s own shares S. 171-181

„… Accounting, it may be assumed that this criterion is fulfilled, if the initial investment of an instrument is …” „… contradicts the criterion “substance over form” (F.35) of the IFRS Framework; see Ernst & Young LLP (2006), pp …”

Summary of findings S. 217-223

„… and forward price and thus the contradiction to the ‘liquidity and solvency concerns’ criterion is a …”

Deep in the money long put option contracts on an entity’s own shares S. 197-205

„… more important that the third assessment criterion ‘liquidity and solvency concerns’ be fulfilled than …”

doi.org/10.5771/9783845217239

Markus D.W. Stoffels - Can the European Union Force its Member States to Introduce the Euro?

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Markus D.W. Stoffels

Can the European Union Force its Member States to Introduce the Euro?

2019

Results in this title

4. The exchange rate convergence criterion and ERM II S. 30-58

„… The exchange rate convergence criterion and ERM II As described above, the fulfilment of the …” „… rate convergence criterion, which could already be satisfied by substantively not unilaterally …” „… years—is entirely voluntary.” 124 “The convergence criterion on exchange rate stability requires …”

3. Obligation to introduce the euro in principle S. 20-29

„… rate) convergence criterion/ERM II issues64, the remaining three convergence criteria are to be …” „… third (exchange rate) convergence criterion/ERM II issues77, the obligation of acceding states to …” „… aside the particular problems arising from both the interpretation of the exchange rate criterion58 and …”

1. Introduction S. 11

„… and tricky issue on the exchange rate convergence criterion will be subject to a separate in-depth …” „… , albeit necessary, to meet the exchange rate convergence criterion, so that Member States can legally …”

Titelei/Inhaltsverzeichnis S. 1-10

„… tricky case: The 1995 accessions3.3 24 The exchange rate convergence criterion and ERM II4. 30 Legal …” „… convergence criterion? 4.1.1 32 Is ERM II participation voluntary or obligatory under EU law? 4.1.2 38 …”

5. Conclusion S. 59-60

„… the exchange rate convergence criterion. However, ERM II participation is not only voluntary under …”

Bibliography S. 61-75

„… convergence criterion’, online available under: https://www.cnb.cz/e n/monetary_policy/inflation_reports …”

doi.org/10.5771/9783748901877

Burkhard Hess, Koen Lenaerts - The 50th Anniversary of the European Law of Civil Procedure

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Burkhard Hess (ed.), Koen Lenaerts (ed.)

The 50th Anniversary of the European Law of Civil Procedure

Series: Studies of the Max Planck Institute Luxembourg for International, European and Regulatory Procedural Law

Volume 22 2020

Results in this title

Lucilla Galanti CJEU Case-Law and Forum Connexitatis: an Analysis of the Close Connection Criterion S. 285-316

„… CJEU Case-Law and Forum Connexitatis: an Analysis of the Close Connection Criterion Lucilla Galanti …” „… Criterion 287 law,10 and then expressly introduced by law in art 6(1) of Regulation(EC) No 44/2001 (BR I),11 …” „… objectives CJEU Case-Law and Forum Connexitatis: an Analysis of the Close Connection Criterion 289 mutually …”

Tobias Lutzi Casting the Net: Has the Court of Justice’s Approach to Online Torts Made the Brussels Framework Fit for the Internet Age? S. 451-472

„… Bolagsupplysningen,32 the Court confirmed that the criterion also applied to legal persons;33 in the case of a …” „… targeting criterion used in Case C-173/11 Football Dataco ECLI:EU:C:2012:115 to localise the damage in cases …” „… in giving effect, within the context of the internet, to the criterion relating to the occurrence of …”

Etienne Farnoux Delendum est Forum Delicti1? Towards the Jurisdictional Protection of the Alleged Victim in Cross-Border Torts S. 259-284

„… , instead of an action for liability in respect of all of the damage, the criterion of the place where the …” „… of giving effect, within the context of internet, to the criterion relating to the occurrence of the …” „… , the location of that office is, not, however, in itself, a conclusive criterion for the purposes of …”

Henrik Saugmandsgaard Øe The Application of the European Law of Civil Procedure in the Dialogue Between the CJEU and the National Judges S. 147-160

„… assess the impacts of such content on the rights of that person.45 Furthermore, this criterion accords …” „… present judgment that the centre of interests is as well the criterion to determine the court with …” „… conclusive criterion.47 Finally, the Court brought to mind that instead of an action for damages in respect …”

Titelei/Inhaltsverzeichnis S. 1-10

„… Farnoux CJEU Case-Law and Forum Connexitatis: an Analysis of the Close Connection Criterion 285 Lucilla …”

Johan Meeusen The Contribution of ‘Brussels I’ to the Process of EU Integration: a True Trailblazer for the Europeanization and Constitutionalization of Private International Law S. 121-146

„… decisive criterion. The focus on domicile for the jurisdictional system and the generalization of …” „… follows the opposite path84. Although the wisdom of the distinguishing criterion – the defendant’s …”

Stephanie Law Your Place? Mine? Or Theirs? A Legal and Policy-orientated Analysis of Jurisdiction in Cross-Border Collective Redress S. 349-392

„… States of qualified entities. This criterion requires that: ‘(a) it is properly constituted according to …”

Janek Tomasz Nowak Representative (Consumer) Collective Redress Decisions in the EU: Free Movement or Public Policy Obstacles? S. 393-450

doi.org/10.5771/9783748910619

Daniela Pulst - Die Kompensationsfunktion des EU-Haushalts und deren Implikationen für die Finanzverhandlungen 2007-2013

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Daniela Pulst

Die Kompensationsfunktion des EU-Haushalts und deren Implikationen für die Finanzverhandlungen 2007-2013

2012

Results in this title

– Schätzergebnisse (E-Views) S. 231-246

„… info criterion 9,996,891 Sum squared resid 9,265,158 Schwarz criterion 1,001,880 Log likelihood …” „… info criterion 1,210,114 Sum squared resid 274865.1 Schwarz criterion 1,214,872 Log likelihood …” „… info criterion 1,154,676 Sum squared resid 157891.0 Schwarz criterion 1,159,434 Log likelihood …”

doi.org/10.5771/9783845235448

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