A doctrinal research perspective of master's degree students in accounting

This article reflects on the incorporation of doctrinal research in the curriculum of a master’s degree programme in accounting at a South African university. Since accounting concepts, principles and rules are more developed through practice, the question is whether there is place for doctrinal research in accounting research. Doctrinal research is a research approach that focus on the development of the underlying doctrines of a field of enquiry and not on the development of theory per say. In the master’s degree programme doctrinal research is introduced as an alternative research approach to conventional research approaches. The perspective of the master’s degree students is obtained through structured interviews from which different themes are identified by thematic analysis. The participant students agreed that doctrinal research has an important role to play in accounting research. The students also agree that their critical engagement with the underlying doctrines of accounting has improved significantly and that deeper understanding of the concepts and principles of accounting was created

Lee-yang zeros and the complexity of the ferromagnetic ising model on bounded-degree graphs

We study the computational complexity of approximating the partition function of the ferromagnetic Ising model in the Lee-Yang circle of zeros given by |λ| = 1, where λ is the external field of the model. Complex-valued parameters for the Ising model are relevant for quantum circuit computations and phase transitions in statistical physics, but have also been key in the recent deterministic approximation scheme for all |λ| ≠ 1 by Liu, Sinclair, and Srivastava. Here, we focus on the unresolved complexity picture on the unit circle, and on the tantalising question of what happens in the circular arc around λ = 1, where on one hand the classical algorithm of Jerrum and Sinclair gives a randomised approximation scheme on the real axis suggesting tractability, and on the other hand the presence of Lee-Yang zeros alludes to computational hardness. Our main result establishes a sharp computational transition at the point λ = 1; in fact, our techniques apply more generally to the whole unit circle |λ| = 1. We show #P-hardness for approximating the partition function on graphs of maximum degree Δ when b, the edge-interaction parameter, is in the interval [EQUATION] and λ is a non-real on the unit circle. This result contrasts with known approximation algorithms when |λ| ≠ 1 or [EQUATION], and shows that the Lee-Yang circle of zeros is computationally intractable, even on bounded-degree graphs. Our inapproximability result is based on constructing rooted tree gadgets via a detailed understanding of the underlying dynamical systems, which are further parameterised by the degree of the root. The ferromagnetic Ising model has radically different behaviour than previously considered anti-ferromagnetic models, and showing our #P-hardness results in the whole Lee-Yang circle requires a new high-level strategy to construct the gadgets. To this end, we devise an elaborate inductive procedure to construct the required gadgets by taking into account the dependence between the degree of the root of the tree and the magnitude of the derivative at the fixpoint of the corresponding dynamical system

The African Hospitalist Fellowship

The African Paediatric Fellowship Programme is rolling out a training course for newly qualified paediatricians to equip them with the leadership skills to function in complex general paediatric settings. The care of children in Africa carries its own unique demands, from the layering effects of multiple conditions through to establishing and sustaining services under severe resource constraints. This novel training concept aims to strengthen confidence and knowledge in areas that are not priorities during standard general paediatric training. The skills gained are considered of great relevance in assisting general paediatricians to achieve their full potential in their careers

Zeros, chaotic ratios and the computational complexity of approximating the independence polynomial

The independence polynomial originates in statistical physics as the partition function of the hard-core model. The location of the complex zeros of the polynomial is related to phase transitions, and plays an important role in the design of efficient algorithms to approximately compute evaluations of the polynomial.In this paper we directly relate the location of the complex zeros of the independence polynomial to computational hardness of approximating evaluations of the independence polynomial. We do this by moreover relating the location of zeros to chaotic behaviour of a naturally associated family of rational functions; the occupation ratios