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For non-negative integers and , let denote the -fold summation (or hyper-sum) over the first positive integers to the th powers, with the initial condition . In this paper, we derive a new determinantal formula for . Specifically, we show that, for all integers and , is proportional to times the determinant of a lower Hessenberg matrix of order involving the Bernoulli numbers and the variable . Furthermore, whenever , evaluating this determinant gives us as times an even or odd polynomial in of degree , depending on whether is odd or even.

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