The business needs that drove the emergence of double entry In defense of Pacioli, again… it is time to remove those dark glasses

Being able to understand how double entry works is a critically important skill of an accountant but, few accounting graduates either understand or perform double entry at the level desired. It has always been taught using rules, never by principles. This paper responds to and rejects criticisms published in this journal by Richard Macve. They concern a paper I published in 2018 presenting Luca Pacioli’s approach to teaching double entry using a principles-based approach. My response also uses grounded theory to reject Professor Macve’s theory concerning the development of double entry by generating an opposing new theory to explain what motivated its emergence. Furthermore, it highlights problems in the use of literature in accounting history; and uses theories of pedagogy and studies on teaching DEB to reject his insistence that it should be taught using a balance sheet equation approach. Several other comments/suggestions in his wide-ranging article are addressed.

A transport equation approach for deep neural networks with quenched random weights

We consider a multi-layer Sherrington-Kirkpatrick spin-glass as a model for deep restricted Boltzmann machines with quenched random weights and solve for its free energy in the thermodynamic limit by means of Guerra's interpolating techniques under the RS and 1RSB ansatz. In particular, we recover the expression already known for the replica-symmetric case. Further, we drop the restriction constraint by introducing intra-layer connections among spins and we show that the resulting system can be mapped into a modular Hopfield network, which is also addressed via the same techniques up to the first step of replica symmetry breaking.

Regime of small number of photons in the cavity for a singleemitter laser

The model of a single-emitter laser generating in the regime of small number of photons in the cavity mode is theoretically investigated. Based on a system of equations for different moments of the field operators the analytical expressions for mean photon number and photon number variance are obtained. Using the master equation approach the differential equation for the phase-averaged quasi-probability Q is derived. For some limiting cases the exact solutions of this equation are found.