• Honam Mathematical Journal
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• v.36 no.4
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• pp.863-884
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• 2014

In this paper, we introduce a coupled $\mathcal{N}$-structure which is the generalization of $\mathcal{N}$-structure. Using this coupled $\mathcal{N}$-structure, we have applied in a subtraction algebra and have introduced the notion of a coupled $\mathcal{N}$-subalgebra, a coupled $\mathcal{N}$-ideal. Also the characterization of coupled $\mathcal{N}$-ideal is presented.