Abstract

The structure theorems for complete local rings are largely due to Irving S. Cohen. The beginning part of Cohen's structure theorem for the equicharacteristic case is A complete local ring which has the same characteristic as its residue field contains a coefficient field, see (1) The second part of Cohen's structure theorem conveys essentially that in the equicharacteristic case, a complete local ring is a homormorphic image of a formal power series ring over the residue field. This paper proposes the algebraic structure of an n × n matrix ring Mn(R) (n ≥ 1) where R is a formal power series in one variable over a field modulo a power of its maximal ideal. The structure of this special class of matrix rings is derived using the notion of a pseudoinverse and a generalization of one of the Moore-Penrose conditions. Afterwards, some theoretical properties are given to establish the equivalence of MP3 (Moore-Penrose 3) rings that are becoming more exciting in theoretical algebraic investigations for their symmetry inducing capability.

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