This paper discusses how fundamentals of number theory, such as unique prime factorization and greatest common divisor can be made accessible to secondary school students through spreadsheets. In addition, the three basic multiplicative functions of number theory are defined and illustrated...

The basic principles and equations are developed for elementary finance, based on the concept of compound interest. The five quantities of interest in such problems are present value, future value, amount of periodic payment, number of periods and the rate of interest per period. We consider...

The basic principles and equations are developed for elementary finance, based on the concept of compound interest. The five quantities of interest in such problems are present value, future value, amount of periodic payment, number of periods and the rate of interest per period. We consider...

This paper aimed to analyze the effectiveness of state R&D tax credit programs in the context of R&D-relevant policies and regional economic development policies. Although there were extensive theoretical recommendations for promoting private R&D, and state R&D tax credit programs have been one...