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)

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)

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.

In any competition for monuments of wasted labour the collection of accidental acrostics in Latin poets published by I. Hilberg would stand a good chance of a prize. But amongst his examples of ‘neckische Spiele des Zufalls’ is one I am gullible enough to believe may be more significant. In Aeneid 7. 601–15 Vergil describes the custom of opening the gates of war in a long anacoluthic sentence, the first four lines of which run: Mos erat Hesperio in Latio, quern (...) protinus urbes Albanae coluere sacrum, nunc maxima rerum Roma colit, cum prima movent in proelia Mortem, Sive Getis inferre manu lacrimabile bellum…. (shrink)

In any competition for monuments of wasted labour the collection of accidental acrostics in Latin poets published by I. Hilberg would stand a good chance of a prize. But amongst his examples of ‘neckische Spiele des Zufalls’ is one I am gullible enough to believe may be more significant. In Aeneid 7. 601–15 Vergil describes the custom of opening the gates of war in a long anacoluthic sentence, the first four lines of which run: Mos erat Hesperio in Latio, quern (...) protinus urbes Albanae coluere sacrum, nunc maxima rerum Roma colit, cum prima movent in proelia Mortem, Sive Getis inferre manu lacrimabile bellum…. (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)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Confucian Liberalism: Mou Zongsan and Hegelian Liberalism by Roy TsengMilan Matthiesen (bio)Confucian Liberalism: Mou Zongsan and Hegelian Liberalism. By Roy Tseng. Albany: SUNY Press, 2023. Pp. 405. Hardcover $95.00, isbn 978-1-4384-9111-0.With Confucian Liberalism, Roy Tseng sets a new landmark in the contemporary discourse on Confucian political theory. His intricate account of the political philosophy of Mou Zongsan 牟宗三 (1909–1995) and other New Confucian philosophers, in conjunction with his (...) study of T.H. Green's (1836–1882) and other British idealists' liberalism, offer a fresh and novel approach to Confucianism and liberalism alike. Throughout the eight chapters of his book, Tseng develops the concept of "Confucian liberalism." This concept stays faithful to civil liberties, but grounds democracy on an ethics of self-realization and a perfectionist ideal of the state, "where the government helps the people to 'attain accomplishment according to the individual's nature' (jiu geti er shuncheng 就個體而順成)" (p. 125). On the one hand, this framework attempts to circumvent the overbearing tendencies of traditional Confucianism, whose moral imperatives had prohibited the development of an independent sphere of politics. On the other hand, it reintroduces the Confucian concept of humaneness (ren 仁) as an answer to the lack of common meaning in modern societies. On the one hand, Tseng therefore dissociates himself from anti-Confucian liberals such as Yin Haiguang 殷海光 (1919–1969) or Zhang Foquan 張佛泉 (1907–1994), who had proclaimed the incompatibility of Confucianism and liberal values. On the other hand, he also differentiates himself from what he calls "antiliberal Confucians." Especially recently, the latter have attracted much attention by proposing a political vision opposed to the perceived foreign and "Western" concept of liberalism. Under labels such as "political Confucianism" (Jiang Qing 蔣慶), "socialist Confucianism" (Chen Lai 陳來), "politics of benevolence" (Kang Xiaoguang 康曉光), "Confucian meritocracy" (Bai Tongdong 白彤東), or "Confucian political perfectionism" (Joseph Chan 陳祖為), they have had a profound impact on the discourse of Confucian political theory. Turning toward the [End Page 1] political works of Mou Zongsan and the British idealists, Tseng neither advocates for the inherent elitism and anti-Western sentiments of antiliberal Confucianism, nor does he fully subscribe to the radically iconoclast ideals of the anti-Confucian liberals who had denied all value of tradition and saw Confucianism as a mere obstacle toward a modernized China. Another aspect of Tseng's study that stands out from the current field of research on Mou Zongsan is his reading of Mou's conceptual framework through the lens of Hegel. While many prominent researchers, e.g. Li Minghui 李明輝, point toward Mou's reliance on Kantian ideas and concepts, Tseng convincingly argues that Mou's appropriation of the idealist framework, as well as many concepts utilized by Mou, are fundamentally Hegelian, therefore warranting a shift in perspective. Confucian Liberalism is subdivided into three parts and eight chapters. Part I, titled "Confucian Ethics," introduces the reader to Mou Zongsan's moral philosophy by providing a comparative analysis of Mou, Kant, Hegel, and the British idealists, primarily represented by T.H. Green and F.H. Bradley (1846–1924). In part II, "Civil Liberalism," Tseng then moves on to elaborate on the New Confucian view of politics. Here, he pays close attention to Mou's revaluation of Confucian politics through the Hegelian framework, the notion of "civility," and the concept of "humane government." Turning again to Mou and Green, the final part, "Perfectionist Liberalism," presents the political vision of a democratic state underpinned by a strong belief that the primary task of the state is to provide an environment for the individual citizens that allows them to fully realize their moral capabilities. The third part further argues that the values upheld by New Confucianism not only do not contradict the liberal values of human dignity, tolerance, and equal respect, but are in fact able to lay a moral foundation for modern democracies that is able to overcome the weaknesses of mainstream liberalism, manifested in atomism, nihilism, and egoism. Chapter 1 introduces the reader to the core principles and concepts of Mou Zongsan's moral metaphysics. Following Mou's own approach, Tseng applies a comparative method in this introductory chapter, meticulously delineating the varying philosophical influences that shaped Mou's... (shrink)