Legal Dictionary

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  1. K

    An abbreviation for contract. See also Contract implied in fact Contract implied in law
    An abbreviation for "King's Bench," (g. v.)
  2. K-Commerce

    K-Commerce ("knowledge commerce") refers to the opportunity to exploit the intangible value of intellectual capital and to distribute it as a tangible package of knowledge-intensive products or services. K-Commerce is the process of turning “intangible” Intellectual capital, into “tangible” (and marketable) knowledge packages. Examples of knowledge-embedded electronic devices include washing machines able to schedule by themselves on the base of specific loads or energy savings.
    Knowledge Exchange as the basis of an economy where knowledge capital is the defacto currency, an underlying premise in knowledge-based economies .
  3. K-factor

    In actuarial work relating to US GAAP accounting principles, the term K-factor refers to the ratio of the present value of deferrable expenses to the present value of estimated gross profits at issue. It is an important measurement used to manage the deferrals allowed in insurance accounting.
  4. Kabani

    A person who, in oriental states, supplies the place of our notary public. All obligations, to be valid, are drawn by him; and he is also the public weigh-master, and everything of consequence ought to be weighed before him. Enc. Lond.
  5. Kabooleat

    In Hindu law. A written agreement, especially one signifying assent, as the counterpart of a revenue lease or the document in which a payer of revenue, whether to the government, the zamindar or the farmer, expresses his consent to pay the amount assessed upon his land. Wils. Ind. Gloss.
  6. Kabuki Dance

    Kabuki is a term used by American political pundits as a synonym for political posturing. It acquired this derogatory meaning after drawn out peace-time treaty negotiations between the United States and Japan which had extended to 1960, and because Japan, in an effort "to shed its image as a global marauder" sent Kabuki theater tours to the U.S. after World War II to sow the seeds of goodwill. It first appeared in print in 1961 in the Los Angeles Times in an article written by Henry J. [...]
  7. Kadi

    A Turkish civil magistrate.
  8. Kaffirs

    The stock of gold from South Africa sold directly to the UK.
  9. Kaia

    A key, kay or quay. Spelman.
  10. Kaiage Or Kaiagium

    A wharfage-dun.
  11. Kain

    Same as Cane.
    In Scotch law. Poultry render-able by a vassal to his superior, reserved in the lease as the whole or a part of the rent Bell.
  12. Kaiser

    Kaiser is the German word for "emperor". Like the Bulgarian, Serbian and Russian Czar it is directly derived from the Roman emperors' title of Caesar, which in turn is derived from the personal name of a branch of the gens (clan) Julia, to which Gaius Julius Caesar, the forebear of the first imperial family, belonged. Although the British monarchs styled "Emperor of India" were also called "Kaisar-i-Hind" in Hindi and Urdu, this word, although ultimately sharing the same Latin origin, is [...]
    An pmperor.
  13. Kaizen

    Kaizen, 改善, is Japanese for "improvement". When used in the business sense and applied to the workplace, kaizen refers to activities that continuously improve all functions and involve all employees from the CEO to the assembly line workers. It also applies to processes, such as purchasing and logistics, that cross organizational boundaries into the supply chain. It has been applied in healthcare, psychotherapy, life-coaching, government, banking, fantasy hockey, and other industries. By [...]
    Small but continual improvements involving everyone from the chief executive to the lowest level workers achieves higher standards in quality enhancement and waste reduction. Mosaki Imai popularized it in his book 'Kaizen: The Key To Japan's competitive Success.' Japanese term for a gradual approach.
  14. Kaizen Budgeting

    A budgeting approach that includes product improvement costs. With the objective of reducing actual costs below standard costs, projected costs of improvement are already incorporated in the budget . Also refer to target costing.
  15. Kaizen Costing

    Kaizen costing is a cost reduction system. Yashihuro Moden defines kaizen costing as "the maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level." The word kaizen is a Japanese word meaning continuous improvement. Moden has described two types of kaizen costing: Asset and organisation specific kaizen costing activities planned according to the exegencies of each deal Product model specific costing activities [...]
    Reducing product costs even if being produced. A process involving effective waste management, continuous product improvement and raw material price reduction. Cost minimization is a strategy in overall product cost reduction.
  16. Kakistocracy

    Kakistocracy (kækɪsˈtɑkɹəsi) is a term meaning a state or country run by the worst, least qualified, or most unscrupulous citizens. The word was first coined by English author Thomas Love Peacock in 1829, but was rarely used until the 21st century.
  17. Kalalconna

    A duty paid by shopkeepers in Hindostan, who retail spirituous liquors; also the place where spirituous liquors are sold. Wharton.
  18. Kaldor-Hicks Efficiency

    A Kaldor–Hicks improvement, named for Nicholas Kaldor and John Hicks, also known as the Kaldor–Hicks criterion, is a way of judging economic re-allocations of resources among people that captures some of the intuitive appeal of Pareto efficiencies, but has less stringent criteria and is hence applicable to more circumstances. A re-allocation is a Kaldor–Hicks improvement if those that are made better off could hypothetically compensate those that are made worse off and lead to a [...]
  19. Kalendae

    The first day of the month.
    In English ecolesiastical law. Rural chapters or conventions of the rural deans and parochial clergy, which were formerly held on the calends of every month; hence the name. Paroch. Antiq. 604.
  20. Kalendar

    Same as Calendar.
    An account of time, exhibiting the days of the week and month, the seasons, etc. More commonly spelled "calendar."

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