Whats some neat stuff i can do with cvIncRefData and the CvMat refcount struct member in OpenCV?

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I'm teaching a friend opencv and i'd like to show a good lesson on this one. i've tried making a matrix A and setting data to A, showing it in a window, then incrementing refcount, setting new data to A showing that in a window then decrementing refcount and trying to show original A with the first data in another window....it hasnt worked....think i could use an explanation of refcount and cvIncRefData so I can teach my freind some cool stuff