Geodesic
Hopf algebras of linear recurring sequences over rings and modules
Fundamentalʹnaâ i prikladnaâ matematika, Tome 9 (2003) no. 1, pp. 113-148.

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The module of linear recurring sequences over a commutative ring $R$ can be considered as a Hopf algebra dual to the polynomial Hopf algebra over $R$. Under this approach, some notions and operations from the Hopf algebra theory have an interesting interpretation in terms of linear recurring sequences. Generalizations are also considered: linear recurring bisequences, sequences over modules, and $k$-sequences. 
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V. L. Kurakin. Hopf algebras of linear recurring sequences over rings and modules. Fundamentalʹnaâ i prikladnaâ matematika, Tome 9 (2003) no. 1, pp. 113-148. http://geodesic.mathdoc.fr/item/FPM_2003_9_1_a9/

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