An embedding theorem for matrices of commutative cancellative semigroups

In this paper it is shown that each semigroup which is a matrix of commutative cancellative semigroups has a “quotient semigroup” which is a completely simple semigroup with abelian maximal subgroups. This result is proved by explicitly constructing the quotient semigroup. The paper also gives necessary and sufficient conditions for a semigroup of the type being considered in the paper to be isomorphic to a Rees matrix semigroup over a commutative cancellative semigroup. Several special cases and examples are also briefly discussed.