Geodesic
On the representation of finite rings by matrices over commutative rings
Fundamentalʹnaâ i prikladnaâ matematika, Tome 17 (2012) no. 7, pp. 151-163.

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In this paper, it is shown that all finite associative rings satisfying the identities $nx=0$ and $x^3f(x)+x^2=0$, where $n$ is an odd natural number and $f(x)\in\mathbb Z[x]$, are embeddable in the ring of matrices over some suitable commutative ring. 
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A. Mekei. On the representation of finite rings by matrices over commutative rings. Fundamentalʹnaâ i prikladnaâ matematika, Tome 17 (2012) no. 7, pp. 151-163. http://geodesic.mathdoc.fr/item/FPM_2012_17_7_a7/

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