Abstract
The main theorem in this paper is that the base change functor from an abelian category $\cA$ to its polynomial category in the sense of Schlichting $-\otimes_{\cA}\bbZ[t]:\cA \to \cA[t]$ induces an isomorphism on their -theories if $\cA$ is noetherian and has enough projective objects. The main theorem implies the well-known fact that -homotopy invariance of -theory for noetherian schemes.
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