public relations
public relations. 1. The business of creating or maintaining a company’s goodwill or good public image. 2. A company’s existing goodwill or public image. — Abbr. PR.
Search Results for: GOODWILL
assignment in gross
A transfer of a company’s trademark separately from the goodwill of the business. • Courts often hold that such an assignment passes nothing of value to the transferee. — Also termed naked assignment. See ANTI-ASSIGNMENT-IN-GROSS RULEE. [Cases: Trade Regulation 93, 101.1. C.J.S. Trade-Marks, Trade-Names, and Unfair Competition §§ 9, 205.]
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pooling of interests
pooling of interests. A method of accounting used in mergers, whereby the acquired company’s assets are recorded on the acquiring company’s books at their cost when originally acquired. • No goodwill account is created under the pooling method.
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extraordinary expense
An unusual or infrequent expense, such as a write-off of goodwill or a large judgment. • As used in a constitutional provision authorizing a state to incur extraordinary expenses, the term denotes an expense for the general welfare compelled by an unforeseen condition such as a natural disaster or war. — Also termed extraordinary item.
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charity
charity, n. 1. CHARITABLE ORGANIZATION. 2. Aid given to the poor, the suffering, or the general community for religious, educational, economic, public-safety, or medical purposes. 3. Goodwill.
property
property n. (1)所有权 一个人对某项财产享有的独占性支配权，由对财产的占有、使用和以出租、出借、设定担保、转让、赠与、交换等方式予以处分等「一束权利」〔a bundle of rights〕构成，是法律承认一个人对财产享有的最充分、最完整、地位最高的权利。在此意义上，property和ownership含义相同。但在用法上，ownership不能被用来直接表达对土地本身的所有权，只能被用来表示一项地产权〔estate〕的归属，而property in land或complete/consummate property in land可以表示一个人对土地拥有的最高权益。 (2)财产 即所有权的客体，包括一切有金钱价值的物〔things〕与权利。大体上可分为有形财产〔tangible property〕与无形财产〔intangible property〕两类。前者指一切以物理形态存在的物体，如土地、房屋、家具、粮食等有形物；后者为各项财产性权利——如继承权、知识产权、损害求偿权等——及其他不以物理形态存在的事物——例如商誉〔goodwill〕。此外，财产还可总分为动产〔personal property〕与不动产〔real property〕，后者指土地及与土地相连的建筑物、树木等附属物，前者指除此之外的一切财产。 (3)不动产(=real property) (4)(拥有的一块)土地；地产 (5)房屋；建筑物
general intangible
Any intangible personal property other than goods, accounts, chattel paper, documents, instruments, investment property, rights to proceeds of written letters of credit, and money. • Some examples are goodwill, things in action, and literary rights. UCC § 9-102(a)(42). See intangible property under PROPERTY. [Cases: Secured Transactions 11.1, 14.1, 115.1. C.J.S. Secured Transactions §§ 3, 11,
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confusion
confusion. 1. CONFUSION OF GOODS. 2. MERGER(9). “Confusion is the intermingling of two or more pieces of personal property so that the property rights in each can no longer be distinguished. Thereafter, no specific identification or separation of the formerly separate chattel is possible. Such an intermingling occurs most often with fungible goods like gas,
anti assignment in gross rule
anti-assignment-in-gross rule. Trademarks. The doctrine that an assignment of a mark without the goodwill symbolized by the mark is invalid. • Although trademark rights are not destroyed when a mark is assigned in gross, the failure of the assignor to continue to use the mark, coupled with an ineffective transfer, may result in aban-donment. —
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going concern value
going concern value (1)运营企业的原值 企业资产原值，即假定企业的机构和资产原封未动，并用于产生将来收入和现金流量。与企业成立后的资产价值不同，企业资产原值指公司产生时就有的价值。 (2)运营企业的价值 运作、营业中的企业的资产价值，而不仅是清算变卖时的账面资产价值，该价值还包括商誉。 (→goodwill)
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