The theoretical model of spatial production for innovation

The overall aim of the study is to create the theoretical model of spatial production for innovation, which provides a measurement basis for later research as well as providing a measurement framework for the territorial indexation of innovation. In addition, it raises the question of what factors can hinder and which can help the formation and development of the spatial production of innovation. In the context of the above, based on a chronological, multidimensional review and analysis of literature research, it summarizes and presents the possibilities of interpreting the concept of innovation, paying attention to its territorial aspects. The model presented in our study builds on the literature on the external–internal divisions of innovation barriers, but also differs in that the model simultaneously displays the socio-economic space (innovation ecosystem), the regional scales as well as time. Presenting the typological barriers to innovation and summarizing the related factors, as well as developing a model to measure the issue, can help by specifically promoting the development of regions with less innovation capacity and potential in this field, at the same time providing a basis for assessing the territorial aspects of the phenomenon, which may also support the creation of development programmes to support the resolution of territorial disparities.

Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison

Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time. Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS. Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition

Fair Value as a Measurement Basis: The Case of Agriculture in Portugal

The entities that operate in the agricultural activity, during the management must make decisions, which depend a lot on the information that is available in the opportune moment. Timely information and reliable accounting records are essential in this process. For the measurement of biological assets at fair value, there must be an active market. The fair value is based on the current location and condition of the asset and will therefore result from its price in the relevant market. There may, however, be advantages and disadvantages in the use of fair value in the measurement of a biological asset, a topic that will develop in this article.

Hierarchical controlled quantum communication via the χ state under noisy environment

Wang et al. first studied hierarchical quantum information splitting of an arbitrary single-qubit state via the [Formula: see text] state as the entangled channel. There exists a hierarchy among the three receivers as far as the power to recover the teleported state is concerned. But the scheme is considered in ideal environment. In this paper, we reinvestigate the scheme in amplitude-damping and phase-damping noises. The fidelity and average fidelity are adopted to quantify the effect of noise. It is found that they are both dependent on the coefficients of the teleported state and the noise parameter. Moreover, we put forward a novel deterministic scheme to realize hierarchical controlled remote preparation of an arbitrary single-qubit state. Comparing with the previous scheme via the [Formula: see text] state, the sender does not need to perform information dividing due to the subtly constructed measurement basis. We also consider the proposed scheme under noisy environment.

The influence of imprecise quantum measurement on remote state preparation protocol

In this paper, the influence of imprecise quantum measurement on remote state preparation scheme is investigated. By analyzing the measurement parameters and corresponding errors, we obtain the evolution of output state in the process of remote state preparation. In terms of the fidelity of initial state and output state, the influence of imprecise quantum measurement is discussed. The results of this paper have the reference value for the selection of measurement basis when the quantum measurement on remote state preparation is imprecise.

Effective theory approach to the measurement problem

One understanding of the Niels Bohr's interpretation of quantum mechanics suggests that the measurement problem arises because an observer description of reality is incomplete due to lack of complete access to an entire system of observed and observer. In general, an additional and external measuring observer is required to access the entire system. Inevitable entanglement between observers, measurement apparatus and measured objects is key to such an understanding of the measurement problem. Quantum mechanics only provides a complete `incomplete' description of reality. Nevertheless, some issues, especially providing an account of why a preferred measurement basis arises, remain. Replacing relations between observed and observer in relational quantum mechanics with those between effective (approximate) theories, one arrives at a more clear understanding of why the measurement problem arises and how a preferred measurement basis is determined. The measurement problem exists because of measurement apparatus limitations, which only allow us to formulate and verify effective theories that inevitably neglect some details of nature.

Ptychography of pure quantum states

Ptychography is an imaging technique in which a localized illumination scans overlapping regions of an object and generates a set of diffraction intensities used to computationally reconstruct its complex-valued transmission function. We propose a quantum analogue of this technique designed to reconstruct d-dimensional pure states. A set of n rank-r projectors “scans” overlapping parts of an input state and the moduli of the d Fourier amplitudes of each part are measured. These nd outcomes are fed into an iterative phase retrieval algorithm that estimates the state. Using d up to 100 and r around d / 2, we performed numerical simulations for single systems in an economic (n = 4) and a costly (n = d) scenario, as well as for multiqubit systems (n = 6logd). This numeric study included realistic amounts of depolarization and poissonian noise, and all scenarios yielded, in general, reconstructions with infidelities below 10−2. The method is shown, therefore, to be resilient to noise and, for any d, requires a simple and fast postprocessing algorithm. We show that the algorithm is equivalent to an alternating gradient search, which ensures that it does not suffer from local-minima stagnation. Unlike traditional approaches to state reconstruction, the ptychographic scheme uses a single measurement basis; the diversity and redundancy in the measured data—key for its success—are provided by the overlapping projections. We illustrate the simplicity of this scheme with the paradigmatic multiport interferometer.

Is accounting ready for the dual measurement in the statement of financial position and the statement of profit or loss? Content analysis of comment letters to the Exposure Draft of the Conceptual Framework

The aim of the paper is to study the responses of the IASB constituents to the Exposure Draft of the Conceptual Framework, given on the proposed matter of dual measurement for the statement of financial position and the statement of profit or loss, and to assess their potential impact on standard-setting and accounting practice. The authors briefly analysed the literature about measurement bases and then presented the results of their empirical research. The research methodology involves mainly content analysis of comment letters sent to the IASB in response to the Exposure Draft of the Conceptual Framework. On the basis of the gathered data, the authors concluded that despite the positive feedback that the proposal received, the number of suggestions made and the concerns it provoked may lead to the conclusion that the concept was introduced too early and thus not developed well. The IASB did not provide enough justification behind their proposal. The Board seems more interested in enforcing certain solutions than actually dealing with the problems related to them. The lack of a clear conceptual concept behind the dual measurement basis may cause it to remain rather an ad hoc tool used to forge a compromise. It may even be seen just as a post factum description of inconsistently applied measurement bases in IFRS.