Published online by Cambridge University Press: 17 April 2009
A new method of constructing commutative BCK-algebras is given. It depends upon the notion of a valuation of a lower semilattice in a given commutative BCK-algebra. Any tree vith the descending chain condition has a valuation in the natural numbers, considered as a commutative BCK-algebra; the valuation is the height-function. Thus, any tree of finite height possesses a uniquely determined commutative BCK-structure. The finite trees with at most one atom and height at most n are precisely the finitely generated subdirectly irreducible (simple) algebras in the subvariety of commutative BCK-algebras which satisfy the identity (En): xyn = xyn+1. Due to congruence-distributivity, it is then possible to describe the associated lattice of subvarieties.