Strategies for Positive Partial Transpose (PPT) States in Quantum Metrologies with Noise

Quantum metrology overcomes standard precision limits and has the potential to play a key role in quantum sensing. Quantum mechanics, through the Heisenberg uncertainty principle, imposes limits on the precision of measurements. Conventional bounds to the measurement precision such as the shot noise limit are not as fundamental as the Heisenberg limits, and can be beaten with quantum strategies that employ `quantum tricks’ such as squeezing and entanglement. Bipartite entangled quantum states with a positive partial transpose (PPT), i.e., PPT entangled states, are usually considered to be too weakly entangled for applications. Since no pure entanglement can be distilled from them, they are also called bound entangled states. We provide strategies, using which multipartite quantum states that have a positive partial transpose with respect to all bi-partitions of the particles can still outperform separable states in linear interferometers.

A Rational Procedure to Increase Selectivity in the Determination of an Elicitor as Salicylic Acid in Polygala Extracts Using Capillary Electrophoresis

Considering the economic potential of secondary metabolites, researches have been focusing several strategies in order to explore and enhance the accumulation of these metabolites in plant matrices in a broad context. One of those strategies is the development of suitable methodologies for the determination of some elicitors, such as salicylic acid (SA). Since literature presents only a few analytical methods for the quantification of SA in plants, this study developed, validated and evaluated these metabolite contents in Polygala species using capillary zone electrophoresis with ultraviolet-visible detection. The background electrolyte (BGE) consisted of 15 mmol L−1 of hydroxymethyl-aminomethane and 30 mmol L−1 of 2-hydroxy-isobutyric acid, pH = 3.9. The BGE was chosen using a rational procedure to increase selectivity and reduce migration time. The method presented rapid performance, migration time less than 0.76 min for salicylic and phthalic acid (internal standard), precision results for peak area were better than 2.9% (intra-day) and 2.8% (inter-day) and the responses for the analytes were linear (range of 1-5 mg L−1), with limits of detection and quantification of 0.2 and 0.6 mg L−1, respectively. The developed method was applied for 39 samples of plant extracts.

The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure

SUMMARY This article summarizes the published study “The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure” (Grenier, Pomeroy, and Stern 2015), where the authors examine ways that auditors can defend their judgment during litigation regarding the appropriateness of clients' application of imprecise accounting standards. The authors find that utilizing technical experts will reduce litigation exposure arising from imprecise accounting standards because it is difficult to challenge judgments made by a recognized expert. However, the study also finds that using a framework for making high-quality professional judgments represents a cost-effective alternative to technical expertise, as doing so also constrains jurors' ability to challenge auditors' judgments. In sum, the study suggests that auditors are well equipped to handle the increased litigation exposure associated with imprecise accounting standards, and the ongoing worldwide transition to such standards is unlikely to lead to auditor herding to industry norms.

Energy-Optimized Pharmacophore Coupled Virtual Screening in the Discovery of Quorum Sensing Inhibitors of LasR Protein of Pseudomonas aeruginosa

Pseudomonas aeruginosa is an emerging opportunistic pathogen responsible for cystic fibrosis and nosocomial infections. In addition, empirical treatments are become inefficient due to their multiple-antibiotic resistance and extensive colonizing ability. Quorum sensing (QS) plays a vital role in the regulation of virulence factors in P. aeruginosa. Attenuation of virulence by QS inhibition could be an alternative and effective approach to control infections. Therefore, we sought to discover new QS inhibitors (QSIs) against LasR receptor in P. aeruginosa using chemoinformatics. Initially, a structure-based high-throughput virtual screening was performed using the LasR active site that identified 61404 relevant molecules. E-pharmacophore (ADAHH) screening of these molecules rendered 72 QSI candidates. In standard-precision docking, only 7 compounds were found as potential QSIs due to their higher binding affinity to LasR receptor (-7.53 to -10.32 kcal/mol compared to -7.43 kcal/mol of native ligands). The ADMET properties of these compounds were suitable to be QSIs. Later, extra-precision docking and binding energy calculation suggested ZINC19765885 and ZINC72387263 as the most promising QSIs. The dynamic simulation of the docked complexes showed good binding stability and molecular interactions. The current study suggested that these two compounds could be used in P. aeruginosa QS inhibition to combat bacterial infections.

The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability

ABSTRACT The Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would require the disclosure of critical audit matters (CAMs), and the Securities and Exchange Commission continues to evaluate the use of principles-based (imprecise) accounting standards within U.S. generally accepted accounting principles. We assert that jurors perceive precise accounting standards to constrain auditors' control over financial reporting outcomes, resulting in a lower propensity for negligence verdicts when the accounting treatment conforms to the precise standard. However, we hypothesize that the use of either imprecise standards or CAMs reduces the extent to which jurors perceive this constraint to exist, leading to increased auditor liability. We present experimental evidence supporting this argument. Our results highlight the similarities between the effects of imprecise accounting standards and CAMs on negligence assessments. These results provide insight for regulators and the auditing profession about the potential consequences of the proposed regulatory changes.