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and conclusions and, when possible, identify weaknesses and lay the groundwork for attack at trial Section 469 presents a description of the deposition process and some pointers for giving deposition testimony (f) SETTLEMENT ANALYSIS Settlement negotiations can occur at any point during the litigation process They can be greatly facilitated by the use of an accounting expert The accountant can be instrumental in evaluating existing alternatives and terms as well as in proposing other strategic approaches The accountant s evaluation may involve (1) the determination of economic value and feasibility of various strategies or (2) an analysis of the strengths and weaknesses of the two sides positions When determining value and evaluating feasibility, the accountant can estimate damages under various scenarios and help to assess the probability of occurrence for each, thereby giving the attorney a better understanding of the risks involved Just as importantly, the accountant can evaluate the true economic value of various settlement alternatives and determine possible tax effects of each This will enable the attorney and client to make a more informed decision regarding settlement options and perhaps offer alternatives that bene t both parties The accountant also can provide an evaluation of the relative strengths and weaknesses of both the plaintiff s and the defendant s positions, thereby helping the attorney strengthen his bargaining position and anticipate potential problems (g) PRETRIAL When preparing for trial, the accountant can assist the attorney by: (1) preparing courtroom graphics, presentations, and exhibits; (2) preparing witnesses for trial testimony; (3) preparing for the cross examination of opposing witnesses; and (4) ne-tuning the overall case strategy (h) TRIAL If the case does not settle, the nal role of the accountant will be to assist during the trial itself The accountant s testimony in court is a key part of this role In testimony, the accountant presents the opinions developed as a result of his information gathering, review, and analysis This role is clearly the most important one the accountant will play in the process It is imperative that the accountant present opinions in a straightforward, cogent, and concise manner The last section of this chapter describes the course of direct testimony and suggests ways to enhance the effectiveness of the testimony Although opinion testimony is of paramount importance at the trial stage, the ccountant can play other valuable roles For example, the accountant can be of tremendous value to attorneys during the cross-examination of opposing experts and nancial witnesses The accountant can work with the attorney to prepare cross-examination questions in an effort to undermine the testimony or the credibility of the witness The accountant will be important in this phase because of his ability to formulate accounting and nancially oriented questions that will be dif cult for the witness to evade or de ect More importantly, the accountant will be able to assess the responses and provide follow-up questions to close the loop on important issues (i) Credentials and Certi cations The expert or consultant in a litigation case brings to the table their skills and past experience Increasingly, individuals are obtaining professional certi cations to re ect those attributes Along with societal and regulatory increased attention to fraud, as evidenced in the passage of the Sarbanes-Oxley Act of 2002, various professional organizations are increasingly offering professional certi cations in forensic and fraud related subject matters Fraud speci c specialty certi cations, in most instances, are obtained as a supplement to the widely recognized designation of CPA, but holding a CPA designation may not be a prerequisite to holding other certi cations One of the best recognized certi cations is the Certi ed Fraud Examiner (CFE) designation of the 36,000 member Association of Certi ed Fraud Examiners (ACFEs) The American Institute of Certi ed Public Accountants (AICPA) and ACFE have been working together for some years to leverage expertise and develop joint training programs The American College of Forensic.

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If you have installed SQL Server or MSDE on your computer (hereafter, I ll just say SQL Server to cover both of these products), it will be best to use this version To check for this on SQL Server: 1 Open the Server Explorer and click on the Services sub-tree to open it At the bottom of the list of services, you should nd SQL Server (it will be named this whether you are using the actual SQL Server or the free MSDE version If not, SQL Server is not installed on your machine You can install a copy of MSDE from your Visual Studio Professional CDs, or from a copy of the Microsoft Of ce Professional CD, the Microsoft Access CD or some earlier versions of Visual Basic, Visual Studio or Of ce Professional, or you can skip to the next section to check for the Access version Biblio2002 should be visible as a node when you open the SQL Server sub-tree If your copy of SQL Server is currently running, this will be displayed as a little database icon with a connection (plug and cable) as shown in Figure A121 If it is not, it will be displayed as a database icon with a red cross (as shown for some of the other database icons) You should be able to drill down to show tables, and further to show the columns in each table. Barcode In Visual Basic .NET Using Barcode printer for .NET . The Server Explorer, with the SQL Server version of iblio open .Related: .NET EAN 128 Generation , Generate Data Matrix .NET WinForms , EAN-13 Generation VB.NET

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Let us denote by v a sample from the distribution of V Then a sample Z (k) (G) of Z(G) can be deduced from a sample Z (k) (Gv ) of Z(Gv ) by Z (k) (G) = H + (1 pH )Z (k) (Gv ) If s and t are merged into a nal single node, the unreliability of Gv is equal to 0 and then Z (k) (G) = H + (1 pH ) 0 = H If s and t are not connected, the unreliability of Gv is equal to 1 and then Z (k) (G) = H + (1 pH ) 1 = 1 Otherwise, we have found an st-cut in Gv and we proceed again as before The main interest of this procedure is that Gv is smaller than G, and sometimes much smaller, because of the series parallel simpli cations, deletions and contractions performed A function which returns a trial of Z(G) can be summarized as follows: TRIAL-RVR(G, K) 1 Check end recursion condition: If |K| = 1 return(0) If G is not K-connected return(1) 2 Construct sp-red(G) by applying series parallel reductions to G 3 Find a K-cut in sp-red(G): = {l1 , , lH } 4 Compute the probability H that all links in are down 5 Compute the probability mass function distribution of the random variable V 6 Generate a trial v of V 7 Construct the network Gv = sp-red((G l1 l2 lv 1 ) lv ) 8 Recursive step: return( H + (1 H ) Trial-RVR(Gv , Kv )) The memory space complexity of the function TRIAL-RVR(G, K) is of order O(|E|(|E| + |V|)) and time complexity is, in the worst case, of order O(|E|(|K|2 |E||V|2 )) The worst case corresponds to a version using a maximal ow procedure in order to select a K-cut at step 3 of the above algorithm By calling the function TRIAL-RVR(G K) N times, we obtain N independent trials Z (k) (G) of Z(G), 1 k N The sample mean Z(G) of these trials leads to an estimate of Q = 1 R and the variance is estimated by VRV R 1 = N (N 1).

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To the best of our knowledge, the CE-MP method [37] which uses the cross-entropy technique to further improve the performance of the merge process method [29] and the RVR technique which exploits series parallel reductions and a minimum cost st-cut strategy [13], where each link l has value ln(ql ), are the most suitable procedures published in the literature to compute network reliability in a rare event context In this section we present some numerical illustrations of these methods For the examples, we consider highly reliable grid topologies G3 and G6 (see Figure 71), where links are assigned equal unreliability q = 10 3 or q = 10 6 as in [37] and K is the set of the four corner nodes For those networks exact values of Q = 1 R are tabulated in column 3 of Table 71 Each exact unreliability Q is used in the computation of the relative error parameter which helps to appreciate the quality of the estimates produced by the two estimators considered Tables 72 and 73 show that both methods lead to small relative errors and the RVR method offers the most accurate estimates In the general case, we do not know the exact values Then, the best estimator in terms of accuracy is the one with smallest variance for a xed sample size N , leading to smallest lengths of con dence intervals Column 6 of Table 73 shows that the RVR method signi cantly reduces the variance with respect to the CE-MP method, and the best gains are obtained for highly reliable cases To illustrate the behavior of the RVR method on dense networks, let us now consider the evaluation of complete opologies for which we calculate the exact.

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