Feedback classification of linear systems over von Neumann regular rings
  It is proved that feedback classification of a linear system over a commutative von Neumann regular ring R can be reduced to the classification of a finite family of systems, each of which is properly split into a reachable and a non-reachable part, where the reachable part is in a Brunovski-type canonical form, while the non-reachable part can only be altered by similarity. If a canonical form is known for similarity of matrices over R, then it can be used to construct a canonical form for feedback equivalence. An explicit algorithm is given to obtain the canonical form in a computable context together with an example over a finite ring. 
Andres Saez-Schwedt and Wiland Schmale
math.DS math.AC