{"schema_version":1,"experiment_id":"eoa_inverse_innovation_exp12_substrate_denial72_20260805","research_id":"eoa_inverse_innovation_exp12_light_screen_20260805","cell_id":"incentive_compatible_rule_design__accounting_auditing","search_lanes":{"direct_problem_and_intervention":{"queries":["inventory audit duplicate counting same items moved during physical count auditor control movement","inventory count repeated presentation double counting recirculation count tags audit","physical inventory count procedures mark counted items prevent double count official guidance","multi station hydraulic fluid displacement summing occupancy indicator pistons shared sight tube"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":"No direct disclosure of the complete audit rack was found; results separately exposed the inventory-movement problem and hydraulic displacement summation."},"synonyms_and_historical_terms":{"queries":["audit standard inventory count movement counted items double counting tags","patent hydraulic summing device multiple pistons fluid level indicator occupancy","site:patents.google.com fluid displacement number of articles piston indicator","site:patents.google.com hydraulic counting articles piston fluid indicator"],"source_ids":["SRC1","SRC2","SRC4"],"no_result_note":"Older terminology located count tags, count-and-recount controls, instantaneous shelf inventory, sensor pistons, and algebraic fluid-displacement summation, but not the full combination."},"products_practices_and_standards":{"queries":["manufacturer counting scale uniform parts packages inventory count by weight product","manufacturer visual kanban rack bins inventory one compartment per part product","mechanical shelf inventory indicator spring pusher package count product","audit standard inventory count movement counted items double counting tags"],"source_ids":["SRC1","SRC2","SRC3"],"no_result_note":null},"component_combination":{"queries":["patent fluid displacement counter multiple pistons shared reservoir indicator occupied compartments","patent inventory counting rack compartments one item each visual count","site:patents.google.com inventory rack at a given time measuring means","site:patents.google.com storage rack occupancy mechanical indicator pusher count inventory"],"source_ids":["SRC3","SRC4"],"no_result_note":"Separate prior art was found for instantaneous package counts in a partitioned shelf system and for algebraically summing multiple piston displacements hydraulically; no retained source joined them into an equal-stroke, spring-return audit rack."}},"sources":[{"source_id":"SRC1","title":"ASA 501: Audit Evidence—Specific Considerations for Inventory and Segment Information","publisher":"Auditing and Assurance Standards Board (Australia)","url":"https://standards.auasb.gov.au/asa-501-mar-2020","source_type":"OFFICIAL_STANDARD","claims_supported":["Auditors attending physical inventory counts evaluate management's recording and control procedures, observe the count, inspect inventory, and perform test counts.","The standard specifically identifies control over inventory movement between areas and before, during, and after the count as relevant.","Test counts and tracing in both directions provide evidence about completeness and accuracy."]},{"source_id":"SRC2","title":"Executive Guide: Best Practices in Achieving Consistent, Accurate Physical Counts of Inventory and Related Property","publisher":"U.S. Government Accountability Office","url":"https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-763G/pdf/GAOREPORTS-GAO-01-763G.pdf","source_type":"OFFICIAL_GUIDANCE","claims_supported":["Physical-count controls should verify that every inventory item is counted once and only once.","Prenumbered count tags attached to counted inventory are described as preventing the inventory from being counted twice.","The guide recommends limiting or preventing inventory movement during counting and separating custody, counting, and adjustment duties."]},{"source_id":"SRC3","title":"US8260456B2: Retail Shelf Supply Monitoring System","publisher":"United States Patent and Trademark Office","url":"https://patents.google.com/patent/US8260456B2/en","source_type":"OTHER","claims_supported":["Prior art uses modular shelf tracks, package dimensions, and instantaneous pusher position to determine the number of packages currently remaining.","The disclosure includes spring-loaded pushers, multiple track units, package-count reporting, and an alternative pressure-bellows or air-cylinder/piston arrangement.","Its operative embodiments rely on sensors, microprocessors, stored dimensions, and electronic reporting rather than a passive shared-fluid display."]},{"source_id":"SRC4","title":"US4326338A: Area Comparison Gage","publisher":"United States Patent and Trademark Office","url":"https://patents.google.com/patent/US4326338A/en","source_type":"OTHER","claims_supported":["Multiple sensor pistons displace hydraulic fluid according to the algebraic sum of their individual movements.","A fluid-connected output piston moves in proportion to the summed displacement and can drive a direct linear indicator.","The patent applies the mechanism to dimensional area measurement, not package occupancy or inventory auditing."]}],"problem_evidence":{"status":"PARTLY_SUPPORTED","finding":"The general problem is visible: authoritative audit materials treat item movement, custodian independence, and ensuring that each item is counted once and only once as material count-integrity concerns, with tags expressly used to prevent double counting. The bounded sources do not establish the proposal's narrower prevalence claim that custodians deliberately recycle visually identical high-value packages to conceal shortages.","source_ids":["SRC1","SRC2"]},"closest_prior_art":[{"name":"Prenumbered count tags plus movement restriction and segregation of duties","source_ids":["SRC1","SRC2"],"overlap":"Targets duplicate or omitted counts, constrains movement, marks counted inventory, and separates custody from counting.","remaining_difference":"It is a procedural and marking control, not a reversible measurement of simultaneous occupancy; its efficacy depends on tags, movement discipline, and supervision."},{"name":"Instantaneous package-counting shelf with spring-loaded pusher","source_ids":["SRC3"],"overlap":"A modular rack holds standardized packages and derives current package quantity from a physical shelf state rather than merely retaining an event tally.","remaining_difference":"The disclosed count depends on electronic sensors, processors, stored package dimensions, and reports; it does not disclose mutually exclusive one-package cells feeding a passive returning fluid sum."},{"name":"Hydraulic algebraic summation of multiple sensor-piston displacements","source_ids":["SRC4"],"overlap":"Multiple pistons share hydraulic fluid, their individual displacements are summed, and the sum drives a direct physical indicator.","remaining_difference":"The inputs measure dimensional deviations in a turbine-passage gauge, not binary package occupancy, and the disclosure lacks partitioned audit-rack cells, one fixed stroke per package, and removal-based subtraction of one unit."}],"prior_art_disposition":"ADJACENT_PRIOR_ART","contrastive_claim_remaining":"For correctly fitted rigid packages, mutually exclusive cells with equal fixed-stroke, spring-return pistons connected to one passive fluid display will settle to the same integer indication for every sequence ending in the same occupancy; relocating or repeatedly presenting one package will produce zero net increase. The retained art separately teaches current-state rack counting and hydraulic summation, but not this specific passive audit-rack combination.","contrastive_claim_falsifier":"The claim fails if one genuine package can leave a settled indication above one, an empty cell contributes a unit, removal does not subtract exactly one, or two transition histories ending with identical occupied cells yield different integer readings under preregistered ordinary tilt, orientation, and temperature conditions.","gates":{"adequate_source_search":{"status":"PASS","rationale":"The bounded search covered direct phrasing, duplicate-count and stocktaking terminology, audit standards and practices, counting scales and Kanban racks, inventory-shelf patents, and hydraulic piston-summation patents. Exactly four opened sources from three publishers were retained, including an official auditing standard and official government guidance.","source_ids":["SRC1","SRC2","SRC3","SRC4"]},"supported_problem":{"status":"PASS","rationale":"Official sources support the underlying risk that movement and inadequate once-only controls can undermine physical counts, although deliberate shortage concealment by package recycling remains unverified.","source_ids":["SRC1","SRC2"]},"distinct_testable_claim":{"status":"PASS","rationale":"The remaining claim is narrower than the adjacent art and yields binary, sequence-invariance, removal, and empty-actuation falsifiers. It does not claim superiority over stable-unit-mass weighing or coverage of authenticity, completeness, ownership, cutoff, or valuation.","source_ids":["SRC2","SRC3","SRC4"]},"bounded_next_test":{"status":"PASS","rationale":"A ten-cell inert mock-up with preregistered insertion, removal, relocation, repeat-state, partial-insertion, bridging, jamming, tilt, and empty-actuation trials is bounded and directly tests the remaining mechanical claim without touching accounting records.","source_ids":["SRC3","SRC4"]},"no_obvious_safety_or_authority_stop":{"status":"PASS","rationale":"No obvious stop applies to an authorized bench-only trial using inert blocks, guarded mechanisms, non-toxic fluid, containment, and immediate halt on leakage, pinching, damage, sticking, or mismatch. Live inventory use or reliance for an audit conclusion would require inventory-owner, engagement-lead, and facility-safety authorization.","source_ids":["SRC1"]}},"screen_survival":true,"world_novelty_boundary":"This bounded screen found adjacent practices and mechanisms but no opened source disclosing the complete combination. It cannot establish world novelty, patentability, freedom to operate, market size, expert acceptance, operational suitability, or realized audit value."}