Yes, Siemens is "S", which is an electrical unit of measure for electrical admittance (inverse of impedance). So 1 S = 1/Ohms, or 1 S = 1 mho (sounded "mo")
My only understanding of a damping coefficient (c) comes from the spring-mass-damper equations. See here: Damped Harmonic Oscillator
I'm don't think that's quite what your book is getting at, but the concept should be similar... I just don't know the correlation.