2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/159091We study quivers with relations given by non-commutative analogs of Jacobian ideals in the complete path algebra. This framework allows us to give a representation-theoretic interpretation of quiver mutations at arbitrary vertices. This gives a far-reaching generalization of Bernstein-Gelfand-Ponomarev reflection functors. The motivations for this work come from several sources: superpotentials in physics, Calabi-Yau algebras, cluster algebras.58 pages; v.2: a typo fixed, references rearranged in the correct alphabetical order, an acknowledgment added; v.3: more typos fixed, minor editorial improvements; v.4: minor editorial changes, final version to appear in Selecta MathRings and AlgebrasRepresentation Theory16G10 (Primary); 16G20, 16S38 (Secondary)text