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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