Let 
 be a finite directed graph with multiple edges allowed, and let 
denote the vertex set of 
 and 
 the edges set of
. Let 
 and 
 be the functions from 
 to 
 defined by 
 where es is an edge from vertex i to vertex j. For a vertex 
 we put
 

 
and
 

 
We say that 
 is an Eulerian path of 
 if 
 is an element of Sym(d) (the symmetric group acting on the set 
 and 
 for
.
 
It is well known that a connected graph 
 has an Eulerin path starting at vertex p and ending at vertex q if and only if one of the following two conditions applies:
 
1) 
and 
 for each
;
 
2) 
and
, 
and 
 for each
.
 
A directed connected graph 
 with fixed vertices p and q is called Eulerian if either condition 1) or 2) is satisfied. We note that if 
 is an Eulerian graph of type (b), then the vertices p, q are uniquely determined, but in the other case we may choose any vertex
. For an Eulerian graph 
 denote by
 

 
2. Main Results
 
Let 
 be an Eulerian graph with d edges 
 and distinguished points p and q. the polynomial 
 associated with 
 is defined as follows:
 

 
Thus 
 is a multilinear polynomial in the set 
 of non-commuting indeterminates.
 
Let 
 be an integer, C a commutative ring with 1 and 
 a set map where the
’s are the standard matrix units over C. It is clear that T can be viewed as a substitution. we shall define a directed graph 
 induced from 
 by T. First consider the directed graph on the vertex set 
 with edge set 
 where
, 
 and
. Now we define 
 by restricting the vertex set to
. We note that the graph so obtained need by no means be connected let alone Eulerian. If it is Eulerian however, by construction 
 has at most 
 min 
 vertices, where
, i.e., 
 for all 
 and 
,
. Those elements of 
 which do lift to an Eulerian path of 
 will be called admissible (with respect to T). It is clear that 
 is admissible if and only if 
 is an Eulerian path of
. For the remainder of this section, we introduce Swan’s theorem and our main results.
 
Swan [1]. Let 
 be an Eulerian graph with d edges and k vertices satisfying
. Then 
 has the same number of odd and even permutations (with respect to the fixed order)
 
Theorem 1. Let 
 be an Eulerian graph with vertex set 
 and d edges. Further let 
 be an integer such that
 
.
 
Then 
 is a polynomial identity on the ring 
 of 
 matrices over a commutative ring C with 1 Corollary 2. Let 
 be an Eulerian graph with k vertices and d edges. Further let 
 be an integer and assume that
. Then 
 is a polynomial identity on
.
 
3. Proof of Theorem 1
 
Since 
 is multilinear, it suffices to show that 
for any substitution T of 
 matrix units over C. Fix such an T and put
,
. Then
 
(*)
 
Now consider
. Clearly, and summand in (*) vanishes unless, for the given
,
 

 
for all
, i.e., if 
 is admissible. If so, on multiplying the matrix units, we obtain
 
.
 
It follows that 
where the inner sum is taken over all admissible permutations with 
 and
. If no such admissible 
 exists, the inner sum is 0 by definition. We want to prove that this inner sum is 0 anyway. It is readily seen that for any choice of u and b, a sum and 
 in the inner sum arises precisely of 
 lifts to an Eulerian path of 
 from (p, (u) to (q, v). Thus, on applying Swan’s theorem to 
 with 
 and
, we find that the number of even and odd admissible permutations 
 with 
and 
 coincide whence the inner sum is 0 for any choice of u and v. This completes the proof.
 
4. Applications
 
1) Let 
 be the Eulerian graph on one vertex with d loops. Then 
 and
 

 
the standard polynomial [2] in d indeterminates.
 
More generally, let 
 be the Eulerian graph on k vertices with distinguished points 
 and the number 
 of edges from vertex i to j:
 

 
Now clearly 
 and
 
k times. On putting 
 and labelling the indeterminates, corresponding to the edges from i to 
by
, from the corollary 2 it follows that
 

 
is a polynomial identity on 
 [3] if
, i.e., if
.
 
2) For 
 we define a sequence
, 
of staircase steps, and the staircase height
. We will construct a substitution T, such that 
 lifts to the unique convering directed path of 
 (i.e.,
). First define a function 
 by
 
;
,
 
,
.
 
Next we define by recursion the sequence of pair
, 
, where 
 is a natural number and 
 is a subset of
. We put 
and
. Having 
 in hand
. There are three cases to consider:
 
a)
b)
, 
c)
,
.
 
We now put
 

 
and
 

 
Let 
 for all
, it is clear that 
 gives a substitution of 
 matrix units over C. Now
 

 
is the unique covering directed path of 
 from
 
to 
 [4-7]. Since the 
 entry of the 
 matrix 
 is
, we have Theorem 3. Let 
 be an Eulerian graph and
. If
, then 
 is not a polynomial identity on the ring 
 of 
 matrices over a commutative ring C with 1.
 
Remark. It is an obvious consequence of the above theorem that if 
 is not the least integer 
 for which 
 is not a polynomial identity on
.
 
We note that, in general min
 is not the least integer 
 for which 
 is not a polynomial identity on
.
 
Let 
 be the Eulerian graph on one vertex d loops. It is easily see that
 

 
Thus 
 for all 
 and the minimality assertion of the Amitsur-Levitzki theorem follows; the main part is an immediate consequence of the corollary.
 
Let 
 be the Eulerian graph on k vertices with distinguished points 
 and the number 
 of edges from vertex i to j:
 

 
Analogously, for any 
 we have
 

 
In consequence 
 for all
.
 
For 
 we get the double Capelli polynomial; it is known, however, that in this case 
 is not the smallest n for which 
 is not a polynomial identity on
.
 
When 
 we use x, y and z instead of the symbols
, 
, and 
 respectively to denote the indeterminates of the triple Capelli polynomial and continue to write m for the number of edges from vertex i to i + 1. Thus the triple Capelli polynomial is
 
