  In this paper, we introduce the theoretical framework underlying our proposed
methodology of verification and validation (V&V) for quantum mechanical
emission models using analogous macroscopic electromagnetic systems. We derive
the correspondence between quantum mechanics and electromagnetism using the
transfer matrix approach, and describe the electromagnetic analog that will be
used to anchor the atomistic quantum tunneling simulations. Finally, we
illustrate this correspondence by comparing the quantum mechanical and
electromagnetic systems for some simple, analytically soluble examples and
outline future V&V work based on the framework presented here.
