The boundary element method (BEM) is so extended as to treat two-dimensional
(2D) electron systems in the presence of pointlike islands of magnetic moment. In
the present paper, the pointlike magnetic scatterer is modeled by a cylindrical
barrier. The radius of the cylindrical barrier is assumed to be so small, keeping the
volume definite, that the pointlike magnetic scatterer is approximated by a Dirac
δ
function. Then, we make an approximation on the BEM formulation, wherefore we derive a
novel numerical method for electron transport in the presence of pointlike magnetic
scatterers. In a numerical implementation of the method extended here, the numerical
errors of probability conservation are less than 1% for any cases and the computational
costs, that is, the required memory amount and CPU time, are much reduced. As
examples, the proposed method is applied to transport problems through a quantum wire
with four pointlike magnetic scatterers. It is clearly shown that magnetic scatterers, even
pointlike magnetic moments, lead to spin flip-flop, localization and resonance.