Let \(S\) be the set of all the bit strings of length 16 .
Also, \({R_1}\) and \({R_2}\) are the equivalence relation on set \(S\).
\({R_1} = \{ (x,y)\mid x\)and \(y\) agree on the last eight bits \(\} \)
\({R_2} = \{ (x,y)\mid x\)and \(y\) agree on the last four bits \(\} \)
Let \({P_1}\) and \({P_2}\) are partitions of set \(S\) and correspond with the equivalence relation \({R_1}\) and \({R_2}\) respectively.
Let \({S_1} \in {P_1}\).
Assume that, \(x \in {S_1} \cdot \) So, \((x,y) \in {R_1}\) for all \(y \in {S_1}\), here, \({S_1}\) is an equivalence class.
Also, \(x\) and \(y\) agree on the last eight bits.
\(x\)and \(y\) agree on the last four bits.
So, \((x,y) \in {R_2},\;\forall y \in {S_1}\).
So, \(x\) belongs to some set \({S_2}\).
Therefore, all the sets in \({S_1}\) is a subset of some set in \({S_2}\).
Hence, \({P_1}\) is a refinement of \({P_2}\).
Hence, the required result is found.