{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp12_substrate_denial72_20260805","research_id":"eoa_inverse_innovation_exp12_light_screen_20260805","cell_id":"authority_legitimacy_and_consent_foundations__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["inventory audit bulk material sampling retained reference sample split sample dispute assay","dual key mechanical interlock sampler two person sampling valve","duplicate samples umpire bulk commodity sampling assay","triplicate samples sampling buyer seller umpire assay"],"source_ids":["SRC1","SRC4"],"no_result_note":null},"synonyms_and_historical_terms":{"queries":["sample thief locked port duplicate reserve sample","umpire sample sample splitter bulk","dual control sampler reserve sample","two-person rule dual key valve mechanical lock product"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":null},"products_practices_and_standards":{"queries":["ASTM bulk solids sampling sample division retained sample standard","inventory observation auditor test counts sampling procedures ISA 501 official","first party product sample divider simultaneous representative samples rotary bulk solids","laboratory sample splitter multiple simultaneous samples sealed containers product"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"component_combination":{"queries":["two key sample splitter mechanical","mechanical sampler lock sample port bulk material","bulk sampler fixed depth volume adjustable thief product sampling port","patent dual key sampling apparatus split samples"],"source_ids":["SRC2","SRC3","SRC4"],"no_result_note":"No retained source disclosed the integrated combination of a dual-party sampling-port interlock, mechanically fixed depth/volume/stroke count, stop-on-key-withdrawal, irreversible stroke evidence, and same-extraction sealed triplicate specimens."}},"sources":[{"source_id":"SRC1","title":"AS 2510: Auditing Inventories","publisher":"Public Company Accounting Oversight Board","url":"https://pcaobus.org/oversight/standards/auditing-standards/details/AS2510","source_type":"OFFICIAL_STANDARD","claims_supported":["Inventory observation is an accepted auditing procedure.","Auditors must assess the effectiveness and reliability of inventory-taking methods.","When statistical inventory sampling is used, the auditor must assess whether the plan is reasonable, valid, properly applied, and produces reasonable results.","For significant inventory held by an outside custodian, physical counts and custody-control evidence may be necessary."]},{"source_id":"SRC2","title":"D01-01 Sample divider","publisher":"European Commission, Directorate-General for Taxation and Customs Union","url":"https://sampling-manual-customs-taxation.ec.europa.eu/sampling-equipment/recommended-sampling-tools/d01-01_en?prefLang=es","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Sample splitters and rotary dividers are established tools for representative subdivision of bulk solids.","Aggregate samples can be divided into final and duplicate or reserve samples.","Rotary dividers continuously produce two or more representative portions.","Cleaning is necessary to avoid retained dust and cross-material contamination."]},{"source_id":"SRC3","title":"KLF - Dual Key Bolt Interlock with Flange","publisher":"Tapeswitch Corporation","url":"https://www.tapeswitch.com/trapped-key/klf.html","source_type":"FIRST_PARTY_PRODUCT","claims_supported":["Commercial mechanical bolt interlocks are available in double-key configurations.","The interlock can mechanically couple two keys, a variable-length bolt, and mounted access or isolation equipment.","The described product is intended for machine-safety interlocking, not inventory sampling, specimen splitting, or consent."]},{"source_id":"SRC4","title":"A case for TOS (trade, commerce)","publisher":"KHE Consulting","url":"https://kheconsult.com/a-case-for-tos/","source_type":"TRADE_PROFESSIONAL","claims_supported":["Bulk-trade practices use duplicate or triplicate primary samples for buyer, seller, and possible independent dispute resolution.","An archived third sample may be analyzed when buyer and seller results disagree.","The source identifies uncontrolled differences in parties' extraction procedures and nonrepresentative sampling as causes of variability and arbitration.","It advocates a common representative-sampling requirement but does not describe a physical dual-party sampling interlock."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The underlying measurement problem is visible: inventory audit standards require reliable physical evidence and scrutiny of sampling methods, while bulk-trade practice recognizes disputes caused by independently chosen or nonrepresentative extraction procedures and preserves duplicate or umpire samples for challenge. However, the retained sources do not directly establish that lack of custodian concurrence at the sampling interface is a documented cause of financial-statement disputes, nor that ordinary accounting-inventory samplers routinely allow the exact unilateral actions alleged.","source_ids":["SRC1","SRC2","SRC4"]},"closest_prior_art":[{"name":"Buyer/seller triplicate sampling with archived umpire sample","source_ids":["SRC4"],"overlap":"Uses separate party samples and a third archived sample to support independent analysis and dispute resolution.","remaining_difference":"It permits parties to use separate extraction procedures and does not physically require joint access, fix extraction geometry, stop flow upon withdrawal of either party, or co-produce sealed portions from one bounded increment."},{"name":"Official sample-divider practice for final and reserve samples","source_ids":["SRC2"],"overlap":"Mechanically divides bulk-solid samples into representative duplicate, reserve, or multiple portions.","remaining_difference":"Division occurs after or during sample preparation without a dual-party container-port interlock, keyed depth/volume/stroke limits, automatic revocation, irreversible stroke tag, or assigned sealed triplicate ampoules."},{"name":"KLF dual-key mechanical bolt interlock","source_ids":["SRC3"],"overlap":"Provides an established, non-electronic two-key mechanical architecture capable of controlling a mounted bolt or access state.","remaining_difference":"It is a machine-safety component rather than a sampling fixture and supplies no bounded sampling channel, automatic specimen division, assay reference, stroke evidence, or inventory-custodian allocation."},{"name":"Auditor observation and validation of inventory sampling controls","source_ids":["SRC1"],"overlap":"Requires independent scrutiny of physical inventory procedures and the reliability and application of sampling plans.","remaining_difference":"It is an audit practice and authority framework, not an interface that physically prevents solo withdrawal or preserves matched specimens."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"In the bounded search, the remaining testable distinction is a removable, non-electronic fixture that integrates at one bulk-material port: two-party mechanical enablement for a single extraction, keyed geometric limits on depth/volume/stroke count, immediate material shutoff when either key is withdrawn, irreversible local stroke evidence, and same-increment production of three sealed review specimens. The sources establish the constituent ideas separately but not this integrated sampling-interface mechanism.","contrastive_claim_falsifier":"The claim is falsified by locating an earlier product, patent, standard, or documented practice that performs this integrated combination, or experimentally if either key alone releases material, either operator can enlarge the extraction without conspicuous damage, withdrawal of either key fails to stop movement, or the three portions fail the predeclared matching tolerance.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded screen covered direct descriptions, older terms such as sample thief and umpire sample, official audit and sampling practices, first-party interlock products, splitters, and targeted component combinations. Four opened direct sources from four publishers were retained, including two official sources and one first-party source.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"The problem is partly supported: reliable physical inventory sampling matters to audit evidence, and bulk-trade sources document sampling-method variability, disputes, and reserve or umpire specimens. Evidence for the narrower consent-at-interface diagnosis remains indirect.","source_ids":["SRC1","SRC2","SRC4"]},"distinct_testable_claim":{"status":"PASS","rationale":"The searched art separately supplies dual-key interlocks, representative sample division, reserve specimens, and audit observation, but no retained source combines them at the extraction interface. Solo-release, boundary-bypass, shutoff, and portion-matching outcomes are directly falsifiable.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"An inert layered-bead bench study with solo-key attempts, paired strokes, mid-stroke key withdrawal, ordinary-force bypass attempts, measured depth/volume, tag inspection, and predeclared triplicate-composition tolerances is limited, reversible, and capable of rejecting the mechanical claim.","source_ids":["SRC2","SRC3"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop applies to the specified inert, removable bench prototype. Testing must exclude live or hazardous inventory, production-container modification, accounting decisions, and claims that key operation proves legal or voluntary consent; splitter cleanliness and key-trapping or pinch hazards require explicit checks.","source_ids":["SRC2","SRC3"]}},"screen_survival":true,"world_novelty_boundary":"This bounded public-web screen found adjacent constituent art but no close integrated match. It cannot establish world novelty, patentability, freedom to operate, market size, expert acceptance, prevalence, realized value, or legal validity of consent; broader patent, standards, industry, and practitioner review could change the disposition."}