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Let be a commutative noetherian ring, and let be a semidualizing -module. In this paper, we study levels of bounded complexes of finitely generated -modules with respect to the full subcategory consisting of Gorenstein -projective -modules. Our main result provides a characterization of the Cohen-Macaulayness of in terms of the finiteness of levels of perfect complexes with respect to . This recovers a recent theorem of Christensen, Kekkou, Lyle and Soto Levins on the Gorensteinness of .

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