The essence of the
Riemann-Roch theorem as generalized by P. Baum, W. Fulton, and R. MacPherson is
the construction of a natural transformation
from the Grothendieck group K0algX of coherent algebraic sheaves on a
complex quasi-projective variety X to the topological homology group K0topX
complementary to the obvious natural transformation
from the Grothendieck group Kalg0X of algebraic vector bundles on X to the
Atiyah-Hirzebruch group Ktop0X of topological vector bundles. Under this natural
transformation, the class of the structure sheaf 𝒪X corresponds to a homology class
{X},
the K-orientation of X. Thus all varieties, singular or non-singular, are K-oriented,
in contrast to the well-known fact that a smooth manifold M is K-orientable if and
only if the Stiefel-Whitney class w3M = 0 ∈ H3(M,Z).
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