ACADEMIC TOPICS

shelf offering

Shelf offerings are a public offering of securities where the issuer can make multiple offerings based on the same prospectus, known as the core prospectus, as opposed to filing a new registration statement with every offering. Also referred...

shelf registration

See: shelf offering

[Last updated in January of 2022 by the Wex Definitions Team]

Sherman v. Sherman, 330 N.J. Super. 638 (Ch.Div. 1999)

Sherman v. Sherman, 330 N.J. Super. 638 (Ch.Div. 1999), is a case regarding who controls the disposition of a corpse, with the court applying state legislation instead of common law principles on disposition.

Background

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slavery

Slavery is the practice of forced labor and restricted liberty. It is also a regime where one class of people - the slave owners - could force another - the slaves - to work and limit their liberty. Throughout history, some forms of slavery...

smaller reporting company

Smaller reporting company is a class of reporting company which has relaxed Regulation S-K and Regulation S-X disclosure requirements.

Securities and Exchange Commission (SEC) Rule 12b-2 establishes the requirements for a...

sodomy

Sodomy refers to anal or oral intercourse. As explained in Bass v. State, “Sodomy is defined as any sexual act involving the sex organs of one person and the mouth or anus of another.”

Traditionally, sodomy has been...

sound recording

Under the Copyright Act, a sound recording is defined as a work consisting of a series of musical, spoken, or other sounds, fixed in a tangible medium (e.g. a disk, tape, or phonorecord). However, the sounds accompanying a motion picture or...

sounds in

Sounds in refers to an underlying legal basis or cause of action in a lawsuit. For example, a tort claim sounds in tort, and a contract claim sounds in contract.

This case from Georgia, shows the use of the phrase “sounds...

speaking objection

Many states have rules and statutes that provide that an objection made in court or in a deposition must be made specifically and concisely rather than in an argumentative or suggestive manner. Objections made in violation of these rules are known as...

Standard and Poor’s 500 (S&P 500)

Standard and Poor’s 500 (S&P 500) is an index of the 500 largest U.S. public companies. It measures companies’ size by their market capitalization. The S&P 500 is generally seen as a gauge as to how America’s largest companies and...

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