Statement of changes in equityA statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity for government financial statements is one of the four basic financial statements. The statement explains the changes in a company's share capital, accumulated reserves and retained earnings over the reporting period.
Group (mathematics)In mathematics, a group is a non-empty set with an operation that satisfies the following constraints: the operation is associative, has an identity element, and every element of the set has an inverse element. Many mathematical structures are groups endowed with other properties. For example, the integers with the addition operation is an infinite group, which is generated by a single element called 1 (these properties characterize the integers in a unique way).
Cash flow statementIn financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially, the cash flow statement is concerned with the flow of cash in and out of the business. As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills.
Upper and lower boundsIn mathematics, particularly in order theory, an upper bound or majorant of a subset S of some preordered set (K, ≤) is an element of K that is greater than or equal to every element of S. Dually, a lower bound or minorant of S is defined to be an element of K that is less than or equal to every element of S. A set with an upper (respectively, lower) bound is said to be bounded from above or majorized (respectively bounded from below or minorized) by that bound.
Construction of the real numbersIn mathematics, there are several equivalent ways of defining the real numbers. One of them is that they form a complete ordered field that does not contain any smaller complete ordered field. Such a definition does not prove that such a complete ordered field exists, and the existence proof consists of constructing a mathematical structure that satisfies the definition. The article presents several such constructions. They are equivalent in the sense that, given the result of any two such constructions, there is a unique isomorphism of ordered field between them.
Incidence geometryIn mathematics, incidence geometry is the study of incidence structures. A geometric structure such as the Euclidean plane is a complicated object that involves concepts such as length, angles, continuity, betweenness, and incidence. An incidence structure is what is obtained when all other concepts are removed and all that remains is the data about which points lie on which lines. Even with this severe limitation, theorems can be proved and interesting facts emerge concerning this structure.
Formal proofIn logic and mathematics, a formal proof or derivation is a finite sequence of sentences (called well-formed formulas in the case of a formal language), each of which is an axiom, an assumption, or follows from the preceding sentences in the sequence by a rule of inference. It differs from a natural language argument in that it is rigorous, unambiguous and mechanically verifiable. If the set of assumptions is empty, then the last sentence in a formal proof is called a theorem of the formal system.
Proof theoryProof theory is a major branch of mathematical logic and theoretical computer science within which proofs are treated as formal mathematical objects, facilitating their analysis by mathematical techniques. Proofs are typically presented as inductively-defined data structures such as lists, boxed lists, or trees, which are constructed according to the axioms and rules of inference of a given logical system. Consequently, proof theory is syntactic in nature, in contrast to model theory, which is semantic in nature.
Weierstrass elliptic functionIn mathematics, the Weierstrass elliptic functions are elliptic functions that take a particularly simple form. They are named for Karl Weierstrass. This class of functions are also referred to as ℘-functions and they are usually denoted by the symbol ℘, a uniquely fancy script p. They play an important role in the theory of elliptic functions. A ℘-function together with its derivative can be used to parameterize elliptic curves and they generate the field of elliptic functions with respect to a given period lattice.
Elliptic Curve Digital Signature AlgorithmIn cryptography, the Elliptic Curve Digital Signature Algorithm (ECDSA) offers a variant of the Digital Signature Algorithm (DSA) which uses elliptic-curve cryptography. As with elliptic-curve cryptography in general, the bit size of the private key believed to be needed for ECDSA is about twice the size of the security level, in bits. For example, at a security level of 80 bits—meaning an attacker requires a maximum of about operations to find the private key—the size of an ECDSA private key would be 160 bits.
