Abstract
Let A be an algebra over a field K, m and n natural numbers and P = (pji) a fixed n x m matrix over A. The K-vector space of all m x n matrices over the algebra A can be made into an algebra with respect to the following operation (o): B o C = BPC. This algebra is called the Munn matrix algebra over A with sandwich matrix P. The algebras of such type arose as generalizations of semigroup algebras of Rees matrix semigroups which in turn are closely related to simple semigroups. This article describes the generators and defining relations of Mann matrix algebras with a regular sandwich matrix.
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