The spectral analysis of a system of first‐order equations with dissipative boundary conditions.

This paper aims to share some completeness theorems related with a boundary value problem generated by a system of equations and non‐self‐adjoint (dissipative) boundary conditions. Indeed, we consider a system of equations that contains a continuous analogous of the orthogonal polynomials on the unit circle. Constructing the characteristic function of the related dissipative operator, we share some completeness theorems. Moreover, we give an explicit form of the self‐adjoint dilation of the dissipative operator. [ABSTRACT FROM AUTHOR]