Bell's theorem is refuted by presenting a counterexample that correctly predicts the expectation values of QM. As Bell only ruled out non-contextual models, a contextual model with hidden variables can refute his theorem. Such a model, which is able to explain the spin measurement results with entangled photons or electrons, is presented herein. It is not ruled out by the Kochen-Specker theorem. A physical justification for the contextual behaviour of entangled systems is provided. Consequences for the feasibility of quantum computers are discussed.

It is shown that there is no remote action with polarization measurements of photons in singlet state. A model is presented introducing a hidden parameter which determines the polarizer output. This model is able to explain the polarization measurement results with entangled photons. It is not ruled out by Bell's Theorem.

Entangled quantum systems can connect to the environment via a Bell state measurement. This applies, for example, to teleportation and entanglement swapping. Although the results are well understood, it is not entirely clear whether they involve nonlocal action or whether they are predetermined. This can best be decided from a model, provided it predicts the key measurement results. Models based on the fact that the partners of an entangled pair have the same value of a statistical parameter cannot be applied here. This is because the partner particles of the resulting entangled states after a teleportation or an entanglement swapping never had contact before. The question then is, what connects entangled photons? Therefore, this paper presents a local realistic model that reproduces the quantum mechanical predictions for expectation values with polarization measurements, but is not based on shared statistical parameters. Instead, the coupling of the entangled particles is based on initial conditions and conservation of spin angular momentum. The model refutes Bell's theorem and also explains teleportation and entanglement swapping in a local way. The manuscript is thus a step forward toward a complete theory describing quantum physical reality as thought possible by Einstein, Podolsky, and Rosen.

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Entangled quantum systems can connect to the environment by means of a Bell state measurement. This is true for instance for teleportation and entanglement swapping. While the results are well understood it is not quite clear if they involve nonlocal action or if they are determined in advance. Models based on the fact that the partners of an entangled pair have the same value of a statistical parameter do not apply here. Therefore, in this work a model is presented which reproduces the quantum mechanical predictions for expectation values with spin measurements, but is not based on shared statistical parameters. The coupling of the entangled particles is instead based on the conservation of the spin angular momentum. The model refutes Bell's theorem and explains teleportation and entanglement swapping in a local manner as well. Multilevel entanglements can also be explained locally by the model. The manuscript is thus a step forward towards a complete theory describing quantum physical reality as thought possible by Einstein, Podolsky and Rosen.