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The Shear method provides a shearing transformation and takes two floating point arguments, which represent the horizontal and vertical shear factors, respectively In Listing 1012 we draw a filled rectangle with a hatch brush Then we call the Shear method to shear the matrix by 2 in the vertical direction, and we use Transform to apply he Matrix object.NET Control to read, scan read, scan image in Visual Studio .NET pplications. Maker In VS .NET Using Barcode generator for Visual .Related: .NET QR Code Generating Data, Generate Data Matrix .NET , Create PDF417 .NET

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(a) THE ADVERSARIAL PROCESS In civil disputes, it is generally up to the parties (the plaintiff and defendant), not the court, to initiate and prosecute litigation, to investigate the pertinent facts, and to present proof and legal argument to the adjudicative body The court s function, in general, is limited to adjudicating the issues that the parties submit to it, based on the proofs presented by them (b) STAGES IN A CIVIL SUIT There are three basic phases or stages in a civil suit, barring appeal These stages are the same for virtually all adversarial proceedings, whether in a federal, state, or administrative court (i) Pleadings A lawsuit is started by a complaint that is led with the clerk of the trial court and served on the defendants The complaint lays out the facts and causes of action alleged by the plaintiff The defendants may le a motion to dismiss (arguing that the defendant is not legally liable even if the alleged facts are true) or an answer to the complaint The answer may contain a denial of the allegations or an af rmative defense (eg, statute of limitations has expired) The defendant also may le a counterclaim which presents a claim by the defendant (counterplaintiff) against the plaintiff (counterdefendant) (ii) Pretrial Discovery The purpose of pretrial discovery is to narrow the issues that need to be decided at trial and to obtain evidence to support legal and actual arguments It is essentially an information-gathering process Evidence is obtained in advance to facilitate presentation of an organized, concise case as well as to prevent any surprises at trial This sharing of information often will result in the settlement of the case before trial The rst step in discovery typically involves the use of interrogatories and document requests Interrogatories are sets of formal written questions directed by one party in the lawsuit to the other They are usually broad in nature and are used to ll in and amplify the fact situation set out in the pleadings Interrogatories are also used to identify individuals who may possess unique knowledge or information about the issues in the case Requests for production of documents identify speci c documents and records that the requesting party believes are relevant to its case and that are in the possession of and controlled by the opposing party The opposing party is only required to produce the speci c documents requested Accordingly, when drafting these requests, care must be taken to be as broad as possible so as to include all relevant documents but narrow enough to be descriptive It is not unusual for more than one set of interrogatories and document requests to be issued during the course of a lawsuit The accountant is often involved in developing interrogatories and document requests on nancial and business issues Depositions are the second step in the discovery process They are the sworn testimony of a witness recorded by a court reporter During the deposition, the witness may be asked questions by the attorneys for each party to the suit The questions and answers are transcribed, sworn to, and signed The testimony will allow the party taking the deposition to better understand the facts of the case and may be used as evidence in the trial The accountant expert witness may be heavily involved at this stage, both in being deposed and in developing questions for the deposition of opposing witnesses.

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(a) SOURCES OF INFORMATION The accountant must be aware of the many facts and statistics that relate to the subject and issues of the case and must have adequate data to authoritatively support opinions or onclusions The data should be of high reliability since the accountant is subject to cross-examination There are two basic sources for data: the litigating parties (either the plaintiff or the defendant) and external sources, such as industry publications, economic statistics, and so on The former is obtained through the discovery phase discussed previously The latter is discussed here Many reference books list sources of business information Also, computer databases are widely available and eliminate the need for data entry as the information can be downloaded into a computer le Often, an accountant may need to call on other experts or persons knowledgeable in the particular industry This expertise may be found within a different practice area of the accountant s rm, or the accountant may need to obtain expertise outside his rm.

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