The notation R/f means the fraction ring of R by f, where f is an element of R. Elements of R are in the numerator and powers of f are in the denominator. Since R is an integral domain (for this theorem), the powers of f never reach 0, thus R/f is well defined.
Let S be a finitely generated R algebra, where R and S are integral domains, and R embeds in S. There is a transcendental extension Rt between R and S, and an element f in R, with S/f integral over Rt/f.
In traditional noether normalization the base ring R is a field, and S becomes a transcendental extension followed by an integral extension. In this case R is not a field, so we need to employ the element f to achieve a similar result.
Let V be the nonzero elements of R. Let these act as denominators, so that S/V is a finitely generated R/V algebra.
Of course R/V is a field; call it K. Thus S/V is a finitely generated K algebra. Apply noether normalization to obtain an intermediate transcendental extension Kt inside S/V.
If zj is the jth generator of S, zj/1 is integral over Kt. Write a monic polynomial pj with coefficients in Kt that is satisfied by zj/1, and do this for each j. This is not a conceptually simple polynomial. Each of the coefficients is itself a polynomial in x1 x2 x3 etc, which are the indeterminants that build Kt. And the coefficients on these polynomials lie in K. A sample polynomial might look like this.
z3 + (4x1x3/7-8x53/9) z2 + (x46x53/8-4x22) z + 7x3+1
Let f be the product of the denominators of all the coefficients in these polynomials. For example, the above polynomial contributes 7×8×9 = 504. This becomes the value of f that satisfies the theorem.
If xi is one of the indeterminants that builds Kt, multiply it by f to get yi. The variables xi are algebraically independent with respect to K, and they are certainly algebraically independent when polynomials are restricted to R. Scaled instances of these variables will also be independent. Therefore, adjoining the variables yi to R produces a purely transcendental extension that I will call Rt.
Focus on zj, one of the generators of S. The monic polynomial pj is satisfied by zj/1. Look at a coefficient on a term in pj. This is a polynomial in the variables x1 x2 x3 etc, with coefficients in K. Look at a term in this polynomial. Multiply and divide by a power of f, so that each xi turns into a yi. Then multiply top and bottom by some portion of f, so that the denominator becomes a perfect power of f. Each coefficient of pj is now something in Rt/f.
Each zj is integral over Rt/f, and S is integral over Rt/f. Since f belongs to R, the entire ring S/f is integral over Rt/f, and that completes the proof.
Next extend h to S/f, which is integral over Rt/f. Finally restrict h to S. the ring homomorphism on R has been extended to all of S.
If R embeds in C then h(f) is automatically nonzero, and the embedding can be extended to a homomorphism on S.