Abstract: A ring R is called a refinement ring if the monoid of finitely generated projective R- modules is refinement. Let R be a commutative refinement ring and M, N, be two finitely generated projective R-nodules, then M~N if and only if Mm ~Nm for all maximal ideal m of R. A rectangular matrix A over R admits diagonal reduction if there exit invertible matrices p and Q such that PAQ is...
