A magic rectangle set on Abelian groups

A $Gamma$-magic rectangle set $MRS_{Gamma}(a, b; c)$ of order $abc$ is a collection of $c$ arrays $(atimes b)$ whose entries are elements of group $Gamma$, each appearing once, with all row sums in every rectangle equal to a constant $omegain Gamma$ and all column sums in every rectangle equal to a constant $delta in Gamma$. In this paper we prove that for ${a,b} eq{2^{alpha},2k+1}$ where $alpha$ and $k$ are some natural numbers, a $Gamma$-magic rectangle set MRS$_{Gamma}(a, b;c)$ exists if and only if $a$ and $b$ are both even or and $|Gamma|$ is odd or $Gamma$ has more than one involution. Moreover we obtain sufficient and necessary conditions for existence a $Gamma$-magic rectangle MRS$_{Gamma}(a, b)$=MRS$_{Gamma}(a, b;1)$.