The incidence matrix represents the relation of an incidence ???? of a finite structure ???? = (????, ????,). The incidence matrix graph is easily constructed, based only on its definition. Incidence matrices are applied in many scientific fields such as: telecommunications, graph theory, coding theory, computer science, statistics, etc. The matrix A has been defined over a field, Galois field modulo 2 or GF(2), that is, the set {0, 1} with operation addition modulo 2.
References
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[3] Graph theory, https://docplayer.net/24606361-10-graph-matrices-incidence-matrix.html.
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[5] Veerendra Vikram Awasthi, Mohanpur, West Bengal, 741 252, INDIA.