Polynomial rings over commutative linearly compact rings

A ring R denotes a commutative associative ring with identity and each R-module isunitary. For the concepts and symbols not defined here we refer to refs. [1, 2]. We callR co-Noetherian (V’amos ring) in the case where each finitely cogenerated R-module isartinian (linearly compact). Mller Theorem states that R has a Morita duality if and onlyif R is both V’amos and linearly compact (see Theorems 4.3 and 4.5 in ref [2]). In ref.[4], Anh proved that each linearly compact ring is V’amos, hence it has a Morita