No CrossRef data available.
Published online by Cambridge University Press: 21 July 2015
The K-theoretical aspect of the commutative Bezout rings is established using the arithmetical properties of the Bezout rings in order to obtain a ring of all Smith normal forms of matrices over the Bezout ring. The internal structure and basic properties of such rings are discussed as well as their presentations by the Witt vectors. In a case of a commutative von Neumann regular rings the famous Grothendieck group K0(R) obtains the alternative description.