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|Paper IPM / M / 8731||
To study orthogonal arrays and signed orthogonal arrays, Ray-Chaudhuri and 8inghi (1988 and 1994) considered some module spaces. Here, using a linear algebraic approach we define an inclusion matrix and find its rank. In the special case of Latin squares we show that there is a straightforward al�gorithm for generating a basis for this matrix using the so-called intercalates. We also extend this last idea.
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