Browsing by Author "Khan, Mohammad Aktaruzzaman"

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Contributions of MNEs to poverty alleviation through CSR programs: Bangladesh perspective
(CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Hoque, Nazamul; Khan, Mohammad Aktaruzzaman; Bhuiyan, Mohammad Zahid Hossain
This study examines the contribution of CSR programs of multinational enterprises (MNEs) operating in Bangladesh in the poverty alleviation. The authors employed a mixed-method approach to collect qualitative data by interviewing executives of ten MNEs while for quantitative data annual reports, websites, and articles were consulted. Results depicted insignificant contribution of MNEs in poverty alleviation by their corporate social responsibility (CSR) initiatives. The average contribution of sample MNEs stand at only 0.52 per cent of profits after tax to CSR programs, ranging from 2.96% to 0.15%. The study reveals that most of the MNEs are not contributing as per their financial capacity and they lack a policy of donating a reasonable portion of profit to CSR along with poverty alleviation priority. The study suggests that government of Bangladesh must act sincerely and deliberately for active involvement of MNEs in CSR programs helpful for poverty alleviation by necessary policy framework and motivational supports with a view to accelerate the poverty alleviation movement for a happy, prosperous, and progressive Bangladesh.
Display Unit for Bangla Characters
(CRP, International Islamic University Chittagong, Bangladesh, 2007-12) Rahman, Mohammad Osiur; Khan, Mohammad Aktaruzzaman
Segmented representation is used in lieu of the dot matrices representation for alphanumeric characters of different languages. Due to concerns of cost, power loss and design complexity, the segmented representation becomes more popular over the dot matrices. There are very limited display units for English, Arabic, and Bangla alphanumeric characters. 18-segments display is normally used to display the entire alphabetic character of English. But there is no standard display unit for Bangla Alphabetic Characters. Although recently different segmented display models for Bangla characters have been proposed, the quality of the characters stay below the mark. In this paper, 26-segments display for Bangla alphabetic character has been proposed. From the review it appears that it is the first proposed display in the world for Bangla Alphabetic Character. Here a grid structure consisting of 26 segments has been discovered. All Bangla characters vowel and consonants can be characterized by using this grid structure. As there can be at least vowels (12), consonants (39), punctuation, and some other symbols to be displayed, 6-bit inputs are used to represent each character. After analyzing which segments will be activated for which character, appropriate logic function and circuits have been derived in order to display each Bangla character. Finally, a comparative analysis is made among the different proposed segmented display models to find out the cost and effectiveness in terms of display quality, power loss, and design complexity.
Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
(CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Ahmad, Afzal; Khan, Mohammad Aktaruzzaman; Abdullah, Al Amin Mohammad; Rashid, Md. Harun
This study attempts to address the environmental disclosure practices in listed pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure index to measure the extent of environmental disclosure prepared by companies in their annual reports. It is observed that the considerable amount of environmental information is disclosed by a few pharmaceutical and chemical companies while a large number of companies ignore the information concerning the issue. The study also found a significant variation of environment disclosures among the companies. However, this study put recommendations to the government and regulatory bodies of the concerned companies to take necessary actions in such a way that the all pharmaceutical and chemical industries of Bangladesh are motivated and compelled to address the environmental issue in their annual reports. Moreover, this will contribute to the existing literature by creating awareness among the users as well as to the preparation of the annual reports in disclosing more relevant information.
HRM practices and performance management in public service organizations in Bangladesh: An empirical study
((CRP), International Islamic University Chittagong, Bangladesh,, 2021-03-22) Khan, Mohammad Aktaruzzaman; Hoque, Nazamul; Shahabuddin, A. M.
This paper assesses the effects of HRM practices on the management performance of public service organizations as public service is believed to safeguard the national property for allocating goods and services timely, and reasonably to the inhabitants of the country especially in a developing country like Bangladesh. The question circling whether the HR practices in public service are sincere for equal and equitable distribution of products and services effectively. In doing so, this study investigated the effectiveness of HR practices and methods on the performance management of public service. The study, through a mixed-method approach, conveniently surveyed a sample of 142 respondents and interview drawn from seven key informants of two Bangladesh Civil Service (BCS) cadre from Chittagong, the second-largest city of the country. The study shows the differences in the effects of HRM practices that employee training positively and commensurate compensation negatively predict employee performance, respectively, however, performance appraisal feedback is not a significant predictor. The study drawn the implications for HRM practices in BCS organization and encouraged future scholars to further examine these differences.