Experimental realization of phase-controlled dynamics with hybrid digital–analog approach

Quantum simulation can be implemented in pure digital or analog ways, each with their pros and cons. By taking advantage of the universality of a digital route and the efficiency of analog simulation, hybrid digital–analog approaches can enrich the possibilities for quantum simulation. We use a hybrid approach to experimentally perform a quantum simulation of phase-controlled dynamics resulting from a closed-contour interaction (CCI) within certain multi-level systems in superconducting quantum circuits. Due to symmetry constraints, such systems cannot host an inherent CCI. Nevertheless, by assembling analog modules corresponding to their natural evolutions and specially designed digital modules constructed from standard quantum logic gates, we can bypass such constraints and realize an effective CCI in these systems. Based on this realization, we demonstrate a variety of related and interesting phenomena, including phase-controlled chiral dynamics, separation of chiral enantiomers, and a mechanism to generate entangled states based on CCI.

Reforming Russian accounting: The history, current challenges, and prospects

Subject. This article focuses on the evolution, current problems and prospects for further development of Russian accounting. Objectives. The article aims to study the results of the reform of Russian accounting, identify its current challenges, and justify the prospects for further development. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article describes the stages of reforming Russian accounting since the beginning of Russia's transition to the market economy to the present day, and the achievements and areas of concern of the system of regulation of Russian accounting at the current stage of its development. It shows trends in the Russian Accounting Standards adoption, and it advances arguments in favor of promising lines for further development of the Russian Accounting Standards system. Conclusions and Relevance. The evolution of Russian accounting since the beginning of Russia's transition to a market economy has been characterized by stages varying in the intensity of adoption of new accounting standards. The results of the reform of Russian accounting show the existence of both significant achievements and areas of concern. The future direction of further reform of Russian accounting should be the elimination of its current problems. The results obtained have both applied and theoretical spheres of application in the field of financial accounting.

Issues of interpreting and reflecting the expenses of organizations in financial accounting

Subject. This article examines the problems associated with the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Objectives. The article aims to identify and systematize the problems related to the interpretation of the concept of Expenses and their reflection by organizations in financial accounting. Methods. For the study, I used the methods of critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article highlights the controversial aspects of the interpretation of the economic content of the concept of Expenses in the system of Russian Accounting Standards (RAS) and scientific literature. It compares different interpretations of the economic content of this concept in the systems of Russian and International Standards of Accounting and Reporting. The article also systematizes the impact of business types on recognition and reflection of the expenses of organizations in financial accounting. Conclusions and Relevance. There are contradictions in the interpretation of the economic content of the concept of Expenses in the system of Russian Accounting Standards. There is no unity in the interpretation of Expenses in the scientific literature on accounting. Despite the closeness of the definitions of Expenses in RAS and IFRS systems, there are significant differences in regulations relating to the recognition and reflection of expenses in financial accounting. The results presented have both applied and theoretical applications in the field of financial accounting.

Experimental realization of phase-controlled dynamics with hybrid digital-analog approach

Quantum simulation can be implemented in pure digital or analog ways, each with their pros and cons. By taking advantage of the universality of a digital route and the efficiency of analog simulation, hybrid digital-analog approaches can enrich the possibilities for quantum simulation. We use a unique hybrid approach to experimentally perform a quantum simulation of phase-controlled dynamics resulting from a closed-contour interaction (CCI) within certain multi-level systems in superconducting quantum circuits. Due to symmetry constraints, such systems cannot host an inherent CCI. Nevertheless, by assembling analog modules corresponding to their natural evolutions and specially designed digital modules constructed from standard quantum logic gates, we can bypass such constraints and realize an effective CCI in these systems. Based on this realization, we demonstrate a variety of related and interesting phenomena, including phase-controlled chiral dynamics, separation of chiral enantiomers, and a new mechanism to generate entangled states based on CCI.