Browsing by Author "Rahman, S. M. Mahfuzur"

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Corporate Social Responsibility: An Assessment of Approaches of Bangladeshi Companies
(Faculty of Business Studies, BUFT, 2022-08-01) Rahman, S. M. Mahfuzur; Akter, Hazera
Purpose: This study explores the approaches of Bangladeshi companies towards Corporate Social Responsibility (CSR) in terms of their perception of ethical issues in conducting businesses and the forms and scale of their CSR activities. Methodology: The methodology components of this exploratory study are: an extensive literature review, identification of the issues and dimensions of CSR in business firms, development of data collection tools, conducting the survey and interviews, and data processing and analysis. Findings: Most companies are observed to view CSR as philanthropic donations and charitable work. Their CSR activities do not serve the interests of all stakeholders. They also do not have an organizational structure of CSR planning and implementation. Companies other than those in the banking sector do not have CSR budget. Practical Implications: The study is expected to benefit the stakeholders of Bangladeshi companies and the policy makers to review the CSR activities of companies and to upgrade their CSR planning and performance. Originality: The study shows how Bangladeshi companies deal with CSR responsibilities and suggests that further studies are required in the light of findings from the literature review and the analysis of the current CSR practices of these companies. The study emphasizes the importance of ethics in considering issues like social norms and standards, the interests of stakeholders such as pays and benefits to employees, workplace environment and safety, product safety and norms in accounting, finance and marketing, whistle blowing, environment conservation and payment of taxes to government. Limitations: Company executives are reluctant in disclosing their budgets and expenditures in philanthropic activities. It was difficult to assess the position of many companies because their executives lacked clear understanding of the concept and practices of CSR.
Free Radical Scavenging Activities of Some Indigenous Plants of Bangladesh
(Daffodil International University, 2014-01-01) Rahman, Md. Arifur; Rahman, S. M. Mahfuzur; Rashid, Mohammad A.
Four indigenous plant, Bryophyllum daigremontianum (Raym.), Coccinea cordifolia (Linn.), Litsea glutinosa (Lour.) and Micromelum minutum (G. Forst.) have been investigated for their antioxidant activity. The extractives were subjected to assay by using 1,1-diphenyl-2-picrylhydrazyl (DPPH) for evaluation of free radical scavenging property. The IC50 value of the organic extracts ranged from 336.45 to 23.85 μg/ml. The aqueous soluble fraction of L. glutinosa demonstrated potent free radical scavenging activity (IC50-23.85μg/ml) as compared to tert-butyl- 1-hydroxytoluene (standard) that showed an ICso value of 34.89 μg/ml. The results primarily suggest the presence of potent oxidation inhibitory principles in the leaves of L. glutinosa.