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(a) FEDERAL RULE OF EVIDENCE 702 Most witnesses who testify in a litigation are fact witnesses A fact witness can provide testimony based on what he has seen, heard, or otherwise observed A fact witness may not offer opinions By contrast, an expert witness by reason of education or specialized experience possesses superior knowledge about a subject and as such may offer opinions at trial An accountant may testify as an expert witness if his opinion will assist the trier of fact in understanding the evidence or determining the issues in a case Federal Rule of Evidence 702 governs the admissibility of expert opinion testimony Rule 702 states that if scienti c, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness quali ed as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise (b) EFFECT OF DAUBERT V MERRELL DOW PHARMACEUTICALS In Daubert v Merrell Dow Pharmaceuticals, 113 S Ct 2796 (1993), the Supreme Court addressed the rules pertaining to the admission of expert testimony Since 1923, based on Frye v United States, 293 F1013 (DC Cir 1923), the federal courts applied a test (the general acceptance test) by which scienti c expert opinions should be admitted into evidence Under this standard, an opinion was admitted only if it was based on generally accepted methodology within the industry In the Daubert decision, the Supreme Court determined that in order for expert witness opinions to be admitted under 702, they did not have to meet the Frye general acceptance test and clari d that Rule 702 does not establish general acceptance as a criteria for admissibility The Daubert decision clari ed the trial court s role in determining the admissibility of expert testimony In doing so, the court need not determine whether the methodology meets the general acceptance test but must assess the validity of the methodology used and the applicability of that methodology to the speci c facts of the case Discussions of issues of expert testimony are extended in 47 Financial Expert Witness Challenges and Exclusions: Results and Trends in Federal and State Cases since Kumho Tire (c) FEDERAL RULE OF CIVIL PROCEDURE 26 If the accountant has been engaged to serve as a testifying expert witness, he must become aware of the effect of Rule 26 of the Federal Rules of Civil Procedure, which deals with the procedure for written disclosure of expert testimony Pursuant to Rule 26, the identity of one side s potential testifying experts, as well as information about the expected testimony, must be voluntarily disclosed at the outset of a case, without receipt of a formal discovery request In addition, Rule 26 provides that the expert prepare and sign a written report This report must be disclosed to the other parties before the expert will be allowed to testify at trial Unless the date by which disclosure of the written report must be made is decided by the trial judge, rules of the local court, or by agreement of the parties, the report must be disclosed at least 90 days before the date of trial If an expert is retained solely to rebut the testimony of an opposing expert, the report of the rebuttal witness must be disclosed within 30 days of the disclosure of the other expert s report Generally, the expert witness will not be permitted to testify at trial to his opinions unless the opinions are contained in the expert witness s written report Therefore, the content of the expert s report should contain all of his opinions and the bases for the opinions In addition, once the expert s report is disclosed to the other side, any changes to the report must be disclosed before the commencement of trial.

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Barcode In Visual Studio .NET Using Barcode encoder for VS . Creation In .NET Framework Using Barcode creator for ASP . Abstract excerpt: "To date, current authentication and access control mechanisms have been shown to be insufficient for preventing intrusive activity in computer systems Frequent media reports, and now our own research, have shown the widespread proliferation of intrusion behavior on the world's computer systems With the recognition of the failure of current mechanisms to prevent intrusive activity, a number of institutions have begun to research methods to detect the intrusive activity The majority of research elsewhere has focused on analyzing audit trails generated by operating systems The University of California, Davis, on the other hand, has chosen to analyze the traffic on computer networks In this thesis, I present both a method to model the traffic on the network and a method to analyze the model in order to detect intrusive activity A prototype software package has been developed to test the model and I discuss some of the surprising results from this study" Significance: Heberlein clearly explains the advantages "network traffic analysis" has over audit record based detection These include being able to "simultaneously monitor a number of hosts consisting of different hardware and operating system platforms," avoiding "performance degradation on the machines being monitored," ignorance of the intruder of the sensor, and observation of intrusive activity "as it occurs" This report augments the original form of network monitoring illustrated in his 1990 paper, which relied on "modeling the flow of data among different machines" Heberlein introduces the concept of a "warning level" based.Related: EAN-8 Generator .NET , UPC-E Generation .NET , .NET ISBN Generation

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