A Rayleigh beam equation with boundary stabilization control is considered. It is shown that there is a sequence of generalized eigenfunctions of the system, which forms a Riesz basis in the state Hilbert space. Meanwhile, the spectrum-determined growth condition, the distribution of eigenvalues as well as the stability of the system are developed. It generalized the results in [Applied Mathematics and Optimization, 33(1996), 253-264]
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