''An abstract machine, also called an abstract computer, is a theoretical model of a computer hardware or software system used in automata theory. Abstraction of computing processes is used in both the ComputerScience and ComputerEngineering disciplines and usually assumes discrete time paradigm.''

See: http://en.wikipedia.org/wiki/Abstract_machine

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See also VirtualMachine, WhatIsaModel, AnIntroductionToAutomataTheory
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CategoryComputerArchitecture