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4.3

 --- Accounting

 

 

The accounting methods have formerly been presented and we only show here an example that applies them at a simple case.

 

The adjacent figure illustrates the bookkeeping lines for the case of an object that is originally in q1 (lines 1), that quits for being in motion (lines 2) and that finally quits motion to land in its destination q2 (lines 3).

As the accounts show writing in the [i] columns, we say that the motion cost is two imaginary bits and that an object can be represented by a real bit and an imaginary counterpart.

The line (2) illustrates that one dropped an imaginary bit in q1 so that the real bit quitted its position to land in the motion field. The lines (3) say like you dropped an other imaginary bit in the motion field so that the real object quitted motion and landed back in the coordinates field in q2.

 

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Parallelisms : Quantum mechanics - Accounting - Feynman graphs


Quantum mechanics - Accounting

The concept of a real bit having an imaginary counterpart may look like borrowed from physics in reference to anti-particles and anti-matter.

We do not argue here that this parallelism infers that both concepts are to the same in the holotomial analysis and in physics. In particular, "our imaginary particle" does not annihilate the real particle. It is only a means to account for a transaction between the system and a process which creates a motion.

So it refers here a non-tangible - say an imaginary - that is associated with a tangible - say to a real - so that when they both meet they may annihilate each others in a given item-cluster.

The above upper frame highlight that because the total balance must remain constant, when an annihilation happens somewhere, it must be gendered somewhere else the creation of an other real record to keep the total balance constant. So an imaginary particle of this sort suggest how one can associate a motion at a "cost" that is "responsible for it".

In this sense, it provides a parallelism with the concept of energy - that is also a fundamental concept in physics.

The interest to own this parallelism is double:

1. It is a simple means to account in a discrete manner for motions - and possibly later for dynamics - that are usually handled by continuous mathematical functions. It provides like a quantified means - in the sense discrete - that corresponds to most of the situation in many economic, business and day life cases - i.e. we can not do an action in a "zero" time and time availability is always limited. Say that most of our actions are lower and upper bounded by a finite "quantification".

So a discrete mathematical treatment might be more naturally aligned with the common experience than a continuous one.

2. It provides with a direct and accessible idea about "a cost" of motion that is in turn in direct - and to our mind, in correct - correlation with the notion of energy.

We will use this observation later to introduce in business - say in economy - the concept of Hamiltonian - page 5.7 - that has been so beneficial in mechanics and in engineering - while it remains still astonishingly absent from a large amount of other sciences and operational practices - i.e. in particular from economy and business management.

To illustrate the former paragraph, we can mention that surveys and projections in the economic domains often express their analysis and results in financial terms. Of course the financial transactions do not require per se a significant amount of energy but they may reflect activities that requires or are  constrained by energy stocks and consumption in the sense of physical and thermo dynamical entities.

Financial statements do not explicitly account for this eventual constrain with energetical considerations and it is our point to say that we now have a means to potentially account in an explicit manner for this relationship.

In turn, economy and business can also be regarded as bodies motions problems.


Quantum mechanics - Accounting - Feynman graphs

Feynman GraphWe also found afterwards on the web that the concept using particles and anti-particles in double-entry accounting has already been proposed - via the usages of Feynman graphs - by Dieter Braun within a 2001 publication and additional ones that he gathers under the website named "Bookkeeping mechanics".

We can illustrate here the acuity of the view proposed by Dieter Braun by translating the records of the accounts of the top of this page within in a Feynman graph - see the adjacent figure - so that it describes also the motion of a particle from a cluster-item [q1] to a cluster-item [q2].