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(b) GIVING TRIAL TESTIMONY (i) Direct Testimony The objective of direct testimony is to present an opinion in a manner such that it will be understood and believed by the judge and jury or other trier of fact The testimony will begin by reviewing the witness s quali cations, which provide the prerequisite skill and training enabling the witness to provide the court with expert testimony Opposing counsel will then have the opportunity to voir dire the expert and to challenge his quali cations as an expert The judge will then decide if the court will qualify the accountant as an expert The expert s opinions then will be solicited It is imperative that the expert not appear to be an advocate for the plaintiff or defendant but rather appear fair and unbiased The job of advocacy should be reserved for the attorney Violation of this precept will tend to undermine the expert s credibility Finally, the basis for the expert s opinion will be presented The engagement scope is reviewed, including who retained the expert and why, documents reviewed, interviews conducted, the engagement team, manner of supervision and time spent, compensation, and any engagement scope limitations imposed Next the methodology employed is explained, which leads to the conclusions and opinions reached Typically any weaknesses are acknowledged and explained in a preemptive fashion to reduce potential damage on cross-examination The key to persuasive and effective testimony is communication The expert s position may be a technical marvel, but it is worthless if the jury does not understand the testimony or is not convinced Therefore, the expert should speak English and eliminate accounting and nancial jargon Concepts should be explained by way of common, everyday occurrences Condescending or patronizing speech is inappropriate The expert s job is to educate the jury and the court in an interesting fashion This job can be facilitated by the use of and reference to trial exhibits Trial exhibits are used to lead the jury, court, and the expert himself through the basis of the opinion, as well as to keep everyone s attention focused Like the language used in testimony, the exhibits should be kept clear and simple so the point is unmistakable and memorable In many jurisdictions, the jury cannot take notes, and visual exhibits are the most effective method to ensure a point or conclusion is remembered (ii) Cross-Examination The purpose of cross-examination is to cast doubt on or, if possible, undermine the expert witness s credibility and testimony One of the simpler ways to accomplish this objective is through impeachment Consequently, a thorough review of prior testimony, writings, and the deposition transcript is required The expert must make sure not to be on record as holding a view that is or appears to be contrary to the one he is now presenting, or he must be able to provide an explanation Be calm and polite, even if opposing counsel is manipulating responses The expert is in the attorney s ballpark, and any anger will be turned against the witness Cross-examining attorneys will frequently use yes/no questions to manipulate an opposing expert The expert should generally resist the tendency to provide lengthy quali cations to such questions, as a skilled attorney may succeed in having the expert admonished by the court to answer only the question asked An admonishment will taint the expert in the jury s mind as well as leave the expert with less maneuvering room during the remainder of cross-examination However, this is not to suggest the expert should timidly follow the yes/no trail Make explanations when necessary Another favored approach is the hypothetical question Care must be taken not to appear too defensive or restrictive when answering a hypothetical question Select the appropriate moment to cleanly sever the link between the hypothetical and the reality of the case at hand Finally, remember that redirect examination can rehabilitate mischaracterizations by opposing counsel So even if the expert must admit something that appears damaging, he will have a chance to explain why the admission is irrelevant in the current context If opposing counsel has discovered an error, the expert should acknowledge the error, but not necessarily the implications or conclusions drawn by counsel Again, redirect examination can salvage errors, especially immaterial errors.

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7 Mar 2019 ... NET barcode generator library for barcodes creating & drawing; ... NET ; Generate PDF417 barcode images in . NET 2.Linear Barcodes ...

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Hypoactive sexual desire (HSD) is a condition that is characterized by the absence or notable decrease in the frequency in which the man experiences desire for sexual activity In contrast with other conditions related to the sexual life, the key clinical determinants of this diagnosis are not as concrete and readily identi ed as erection or ejaculation for instance, in the case of HSD these clinical features refer to a variety of expressions of sexual desire, since the occurrence of sexual desire is an internal and subjective experience Because of this, HSD has been historically either not identi ed [1], or erroneously diagnosed and presented (and treated) as other sexual dysfunctions like erectile dysfunction [2] Hypoactive sexual desire was rst de ned as a clinical entity in 1977 [3], and recognized as a valid clinical diagnosis with the publication of the Diagnostic and Statistical Manual of Mental Disorders, third edition (DSM III) in 1980 [4] In recent publications, the importance of this condition has been highlighted [2,5] The DSM IV, in its current edition, de nes HSD disorder as persistently or recurrently de cient (or absent) sexual fantasy and desire for sexual activity, leading to marked distress or interpersonal dif culty [6] However, since the DSM IV is a psychiatric classi cation, its de nition excludes HSD when it is caused by another medical disorder, or even another sexual dysfunction There is some discussion in the literature as to this requirement, as the clinical practice illustrates, that the co-existence of HSD disorder with other sexual dysfunctions such as erectile dysfunction is rather common [5], and the management of the combined conditions often requires speci c clinical decisions and actions

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PDF-417 (a.k.a. Portable Data File 417, PDF 417, and PDF417 Truncated) is a 2D barcode symbology used to carry data information and establish information ...

It is important to know the opposing expert s opinion and basis and the key differences between both experts work The ultimate objective of cross-examination is to get the expert to agree with the opposing expert s opinion and basis Nearly as damaging is an acknowledgment that the opposing expert is a leading expert in the eld Failing this, an admission that reasonable minds can differ is a likely parting shot The expert must also be prepared for questions concerning fees and any scope limitations, especially if opposing counsel has not engaged an expert witness A comfortable, matter-of-fact response is called for The expert is a professional who has been asked to conduct certain analyses and offer an opinion This is not unlike any other engagement an accountant conducts, and the expert should not feel guilty about being compensated for his time and effort Finally, the expert must stay within his eld of expertise By straying, the expert will end up in unnecessary dif culties (iii) Redirect Examination The purpose of redirect examination is to rehabilitate points made by the opponent and clarify responses and mischaracterizations It is generally counterproductive to a witness s credibility to argue with opposing counsel or to resist answering questions that, to the jury, appear reasonable and straightforward An evasive witness generally is a less credible witness The expert is back in friendly hands during redirect, and this is the time to mitigate real or perceived damage During the redirect examination, the attorney will typically select two or three areas where additional explanation is necessary to counter the points made on cross-examination This is the witness s opportunity to clearly explain why the points made during cross-examination are irrelevant and have no bearing on the expert s opinion

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