Lambda calculus (Tutorial de cálculo lambda, no he encontrado el paper)

 «Lambda calculus can be called the smallest universal programming language. It consists of a single transformation rule (variable substitution) and a single function definition scheme. Lambda calculus is universal in the sense that any computable function can be expressed and evaluated using this formalism. It is thus equivalent to the Turing machine formalism. However, lambda calculus emphasizes the use of transformation rules, and does not care about the actual machine implementing them. It is an approach more related to software than to hardware.»

WIKIPEDIAMSMS.