This is the same as tensoring f with the identity map of N.
When N is a free module of rank 1 the net effect of the operation is to shift the degrees of f .
i1 = R = ZZ/101[t] o1 = R o1 : PolynomialRing
i2 = f = matrix {{t}} o2 = | t | 1 1 o2 : Matrix R <--- R
i3 = degrees source f o3 = {{1}} o3 : List
i4 = degrees source (f ** R^{-3}) o4 = {{4}} o4 : List
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