The paper introduces the concept of B-Almost distributive fuzzy lattice in terms of its principal ideal fuzzy lattice. Necessary and sufficient conditions for an ADFL to become a B-ADFL are investigated. We also prove the equivalency of B-algebra and B-fuzzy algebra. In addition, we extend PSADL to PSADFL and prove that B-ADFL implies PSADFL.

The use of remuneration committees to foster corporate accountability concerning executive remuneration decisions has attracted increasing public attention following various corporate scandals and the recent global financial crisis. This study empirically examines the link between RCs and attributions disclosures, i.e. explanation of reasons for executive remuneration decisions. Using a sample of 644 firm-year observations drawn from top 200 Australian Securities Exchange -listed firms from 2007 to 2011, we find that firms with RCs tend to voluntarily disclose attribution, and the extent (...) of disclosures increases with remuneration committee quality. While existence of attribution disclosures is related to pay-performance sensitivity, the extent of disclosures does not show incremental effect on pay-performance sensitivity. The results also show that the presence and quality of RCs are positively associated with internal attribution disclosures regarding executive remuneration decisions during the GFC, suggesting corporate responsiveness to corporate accountability demands at times of economic crisis. (shrink)

This study examines the effect of directors’ human and social capital on the level of corporate social responsibility disclosures by drawing on insights from a resource-based view. It also investigates the effect of chief executive officer power on this relationship. Data were obtained from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. We employ outside directors’ experiences and expertise as a proxy for board capital and measure CEO power using a ‘power index’ (...) that comprises CEO duality, ownership, tenure and family CEO status. Results show that board capital is positively associated with CSR disclosure levels; however, CEO power is negatively associated with CSR disclosures and reduces the effect of board capital on CSR disclosures. Thus, we conclude that although board capital can improve CSR practices, CEO power can also inhibit these practices. (shrink)

„Literature is Freedom“, so endet Susan Sontags Dankrede zur Verleihung des Friedenspreises des Deutschen Buchhandels 2003. Worin gründet die Wirkmacht der Poesie, Freiräume des Denkens zu eröffnen, Lesern Grenzüberschreitungen der eigenen Zeit, der eigenen Identität, der eigenen Kultur zu ermöglichen und damit das Bewusstsein für gänzlich andere Vermessungen der Welt? Wie können Literaturwissenschaftler die Freiheit der Kunst und damit die Komplexität ästhetischer Erfahrungen verteidigen, angesichts der Reduzierung von Freiheitsgraden in den aktuellen Kulturkämpfen? Wie gelingt es zeitgenössischer politischer Dichtung, denen Gehör (...) zu verschaffen, deren Unfreiheit nur die Konsequenz des rücksichtslosen Freiheitsanspruchs privilegierter Individuen und Nationen ist? Antworten darauf versucht der folgende Artikel in offener, aphoristischer Form – mit Hilfe poetologischer Überlegungen und exemplarischen Hinweisen zur Gegenwartslyrik, u.a. zu Gedichten von Don Mee Choi, Kateryna Kalytko, Mihret Kebede, Fiston Mwanza Mujila, Aleš Šteger, Carlos Soto-Román, Anja Utler, Uljana Wolf und Serhji Zhadan. (shrink)