glossary

james hearing

James hearing. A court proceeding held to determine whether the out-of-court statements of a coconspirator should be admitted into evidence, by analyzing whether there was a conspiracy, whether the declarant and the defendant were part of the conspiracy, and whether the statement was made in furtherance of the conspiracy. United States v. James, 590 F.2d […]

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haeres

haeres 〈拉〉 (1)(罗马法)继承人 指继续死者的人格,接替其法律地位,从而继受其所有财产之人。他不仅继受死者积极财产,如各种资产和权利,而且继受死者消极财产,如债务。但未属于死者的权利义务不在此限。遗嘱指定的继承人,如其职务更近于现代法中的遗嘱执行人〔executor〕,则非真正继承人。 (2)(普通法)继承人

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earnings per share

earnings per share. Corporations. A measure of corporate value by which the corporation’s net income is divided by the number of outstanding shares of common stock. • Investors benefit from calculating a corporation’s earnings per share, because it helps the investor determine the fair market value of the corporation’s stock. — Abbr. EPS. fully diluted

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