This document discusses transverse shear stresses in beams. It begins by explaining how shear stresses develop within beams subjected to transverse loads and defines the internal shear force V. It then discusses how shear stresses cause shear strains that distort the beam's cross-section. The document proceeds to derive the shear formula that relates the shear stress to the internal shear force V and the beam's geometry. It provides examples of applying the shear formula to compute shear stresses in different beam cross-sections.