Automation of procedure for diagnostics of thin film electroluminescent indicators’ structure

Problems of measurement automation for creating a testing system are considered. This system accelerates the process of parameters controlling in the production and development of new samples of indicator (display) technology. The main parameters of the indicators are defined, the tasks of automation of measuring processes are indicated, the hardware and software structure of the system is developed. The main features of an integrated approach to solve the problems of automating the process of testing the structures of thin-film electroluminescent indicators were proposed, the parameters of thin-film electroluminescent indicators were considered as the basis for forming the composition of an automated testing complex, and the automation of processing the experimental results at the software level was described. The ideas outlined in this article make it possible to formulate a technical task for the development of a complex for automated measurement of the parameters of thin-film electroluminescent elements, as well as its components and software.

Bell Diagonal and Werner State Generation: Entanglement, Non-Locality, Steering and Discord on the IBM Quantum Computer

We propose the first correct special-purpose quantum circuits for preparation of Bell diagonal states (BDS), and implement them on the IBM Quantum computer, characterizing and testing complex aspects of their quantum correlations in the full parameter space. Among the circuits proposed, one involves only two quantum bits but requires adapted quantum tomography routines handling classical bits in parallel. The entire class of Bell diagonal states is generated, and several characteristic indicators, namely entanglement of formation and concurrence, CHSH non-locality, steering and discord, are experimentally evaluated over the full parameter space and compared with theory. As a by-product of this work, we also find a remarkable general inequality between “quantum discord” and “asymmetric relative entropy of discord”: the former never exceeds the latter. We also prove that for all BDS the two coincide.

Elements of probability theory with values in bihyperbolic algebra

In this paper we expand the concept of a really significant probabilistic measure in the case when the measure takes values in the algebra of bihyperbolic numbers. The basic properties of bihyperbolic numbers are given, in particular idempotents, main ideals generated by idempotents, Pierce's decompo\-sition and the set of zero divisors of the algebra of bihyperbolic numbers are determined. We entered the relation of partial order on the set of bihyperbolic numbers, by means of which the bihyperbolic significant modulus is defined and its basic properties are proved. In addition, some bihyperbolic modules can be endowed with a bihyperbolic significant norms that take values in a set of non-negative bihyperbolic numbers. We define $\sigma$-additive functions of sets in a measurable space that take appropriately normalized bihyperbolic values, which we call a bihyperbolic significant probability. It is proved that such a bihyperbolic probability satisfies the basic properties of the classical probability. A representation of the bihyperbolic probability measure is given and its main properties are proved. A bihyperbolically significant random variable is defined on a bihyperbolic probability space, and this variable is a bihyperbolic measurable function in the same space. We proved the criterion of measurability of a function with values in the algebra of bihyperbolic numbers, and the basic properties of bihyperbolic random variables are formulated and proved. Special cases have been studied in which the bihyperbolic probability and the bihyperbolic random variable take values that are zero divisors of bihyperbolic algebra. Although bihyperbolic numbers are less popular than hyperbolic numbers, bicomplex numbers, or quaternions, they have a number of important properties that can be useful, particularly in the study of partial differential equations also in mathematical statistics for testing complex hypotheses, in thermodynamics and statistical physics.

Not all experts are equal in the eyes of the International Auditing and Assurance Standards Board: On the application of ISA510 and ISA620 by South African registered auditors

Background: The article focuses on inconsistencies in audit approaches when auditors place reliance on the work performed by others. It examines differences in the approach followed by auditors when relying on the work of a predecessor versus the work of an auditor’s expert.Setting: The study contributes to the limited body of auditing research focusing on the technical application of International Auditing Standards and the functioning of actual audit practice in a South African context. It outlines how auditors apply their professional judgement when using technical auditing standards when comparing the work of a similarly trained expert in the field of accounting and auditing (per ISA510) versus the work of an expert in a field other than accounting and auditing (per ISA620).Aim: The purpose of this article is to examine and identify inconsistencies in the interpretation and application of ISA510 and ISA620 by a purposefully selected number of registered auditors in South Africa. It considers how inconsistencies in the approach followed when an auditor places reliance on the work of another auditor or an auditor’s expert points to underlying efforts to seek legitimacy and manage legal liability.Method: Detailed interviews are used to explore auditors’ experiences and challenges with the application of these two ISAs.Results: Audit quality is not necessarily a function of compliance with professional standards. While ISA510 and ISA620 deal with a situation where an auditor places reliance on the work of a third party, they are interpreted and applied very differently.Conclusion: The application of ISA510 is part of a rules-based approach to auditing aimed at reducing an auditor’s legal liability rather than enhancing audit quality. The same logic applies to ISA620 except that auditors perceive that their risk exposure is lower because the standard is limited to a single transaction or balance rather than to the entire audit engagement. The application of ISA620 is also useful for convincing internal reviewers, external regulators or audit committees that sufficient appropriate evidence for a complex line item has been obtained. The need to ensure a more robust process for testing complex balances and transactions is not, however, the primary consideration. Regulators and standard setters should not assume that compliance with auditing standards results in better quality audits. At the operational level, the need to manage legal liability and to signal the credibility of test procedures may be more relevant for the execution of audits than ensuring that audit opinions are supported by sufficient appropriate audit evidence. As only two standards, applied in a single jurisdiction, are used to illustrate this point, additional research will be required to determine the extent of inconsistency in the application of auditing standards and how this can result in lower levels of audit quality.

THE RULE OF COMBINING A PRIORI AND EXPERIMENTAL INFORMATION IN THE TASKS OF MANAGING TESTS OF COMPLEX TECHNICAL PRODUCTS ACCORDING TO THE BERNOULLI SCHEME

The article is devoted to the substantiation of the procedure for testing complex technical systems to assess the probability of performing the task, taking into account a priori data obtained from the results of modeling, field tests of components and prototypes, operation of analogues, etc. The conditions for the formation of a combined sample consisting of field experiments and experiments counted on the results of modeling are justified. Data uniformity is checked using the Student's criterion. The minimum volume of full-scale tests is determined by the requirement of equality of the amount of Fischer information about the estimated parameter obtained during full-scale tests and at the expense of a priori data A strategy for conducting field experiments is proposed, in which the required quality of evaluating the probability of completing the task is achieved with the minimum possible number of field experiments. At the first stage, a series of experiments with a volume equal to half of the required sample size is performed. At the second stage, the experiments are conducted sequentially with an assessment after each experiment of the requirements for the amount of information about the evaluated parameter and for the uniformity of data. Experiments are terminated when the specified requirements are met, and then a combined sample is formed, which is used to evaluate the probability of the system performing the task. A model example is considered. The estimation of the gain in the number of experiments performed at different probability values was carried out.