An 'arithmetic circuit' is a labeled, acyclic directed graph specifying a
sequence of arithmetic and logical operations to be performed on sets of
natural numbers. Arithmetic circuits can also be viewed as the elements of the
smallest subalgebra of the complex algebra of the semiring of natural numbers.
In the present paper, we investigate the algebraic structure of complex
algebras of natural numbers, and make some observations regarding the
complexity of various theories of such algebras

Düntsch, Ivo