Abstract
Introduction. The object of this paper is to show the abstract identity of two theories: one, the Theory of Ideals, first developed by Richard Dedekind in 1871; the other, Leopold Kronecker's Modular Systems, made known in the famous Festschrift of 1882. The mrethod followed is one of abstraction and transformation by formal equivalence,* in the spirit of E. H. Moore's General Analysis. The terminology of the paper agrees closely with that of Kronecker. The theorems, however, follow Dedekind for the most part. By this dual scheme, where the notation and external form is apparently that of Kronecker but where the root idea and fundamental meaning is taken almost bodily from Dedekind, the two theories are seen to be two instances of one and the same general theory.
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