A Change of Ring Theorem with Applications to Poincaré Series and Intersection Multiplicity.
Mathematica Scandinavica, Tome 34 (1974), pp. 167-183.

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     author = {Tor H. Gulliksen},
     title = {A {Change} of {Ring} {Theorem} with {Applications} to {Poincar\'e} {Series} and {Intersection} {Multiplicity.}},
     journal = {Mathematica Scandinavica},
     pages = {167--183},
     publisher = {mathdoc},
     volume = {34},
     year = {1974},
     zbl = {0292.13009},
     url = {http://geodesic.mathdoc.fr/item/MS2_1974__34_166357/}
}
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Tor H. Gulliksen. A Change of Ring Theorem with Applications to Poincaré Series and Intersection Multiplicity.. Mathematica Scandinavica, Tome 34 (1974), pp. 167-183. http://geodesic.mathdoc.fr/item/MS2_1974__34_166357/