فهرست مطالب

  • Volume:6 Issue: 3, 2019
  • تاریخ انتشار: 1398/01/20
  • تعداد عناوین: 6
|
  • Gholamreza Bordbar *, Faranak Safari Shad, Ebrahim Rahimi, Najibeh Abbasi Rostami Pages 198-207
    Productivity and development of any organization depends highly on the right application of human resources in the organization. One of the factors affecting productivity is organizational silence which has not been considered today. Since silence can has unfavorable consequences, identifying the factors and their relationship with other phenomena is important. Hence, this research tries to investigate the effect of organizational silence on human productivity. Statistical population is 25 personnel in Arak Tax Organization. Findings showed that organizational silence has a direct and negative effect on human productivity.
    Keywords: Organizational silence, submissive silence, defensive silence, peaceful silence - productivity
  • Zubair Hassan *, Sumaiya Shafiq Pages 208-236
    This purpose of this research was to investigate the impact of CEO gender on Employee Turnover and Returns for the year 2017 in 40 companies of Fortune 1000. This research adopted causal research design and quantitative research method. The collected data were examined by the independent sample t-test via SPSS software. The study found that CEO Gender has a significant impact on Returns per Employee in terms of profits. However, CEO Gender was not found to have any impact on Employee Turnover. The findings of the study suggest that gender of the CEO matters in giving rise to returns per employee through profit. The findings also suggested that despite gender impacts, underrepresentation of women in executive managerial positions are results of social perceptions and should be looked up to reduce gender gaps to increase organisational performance and productivity. This research also emphasises that organisational policies and practices could be implemented to encourage women into leadership positions and offer equal opportunities in terms of recruitment, pay and evaluation of performance to improve performance. Lastly, this is a pioneer research to evaluate CEO gender’s impact on Employee Turnover and Returns per Employee.
    Keywords: CEO Gender, Employee Turnover, Profits, Returns per Employee
  • Wisdom Okere *, Oyebisi Ibidunni Pages 237-252
    Recently, following financial crises in the global world, the focus of attention has been moved towards how a company is being managed. This study examined the effect of corporate governance on investment decisions of shareholders of listed banks in the Nigerian capital market from 2005 to 2015. The study adopted the secondary method of acquiring data which was sourced from financial statements of eight banks listed. Panel Regression Analysis was employed in the analysis of the data collected with the use of electronic views. The results revealed that there exists a positive and significant relationship between corporate governance (board size, board independence and audit committee independence) and investment decisions of shareholders. Consequently, it is recommended that to further provide effective corporate governance measures, strengthening of corporate governance and accounting standards in Nigeria would go a long way in promoting investors’ confidence and thereby create positive investing decision.
    Keywords: Corporate Governance, Investment Decisions, Board Size, Board Independence, Audit Committee Independence
  • Olatunji Adekoya *, Hakeem Adeniyi Ajonbadi, Ibrahim Jimoh Pages 253-273
    Ongoing research on the uncertainties surrounding Brexit as a form of regional disintegration is a teeming challenge for many of the industries in the United Kingdom, and as such, various researches are being undergone by experts in different fields to analyse the potential effects both positive and negative on the various industries. This research, therefore, aimed to focus mainly on the effect of regional disintegration on industry performance with emphasis on Brexit. The research considers the financial services and insurance industry in the United Kingdom as a case study. To consider the potential effect of regional disintegration, the research examined a 5-year quarterly data trend analysis spanning from 2014 till 2018 which represents two years before and two years after the pronouncement of the referendum in June 2016. The study further adopted a deductive approach while using both quantitative and qualitative research strategies. The data collection method involved the use of secondary data gotten from government reports and statistical bulletins. The variables were grouped into three categories including the macroeconomic factors (inflation, exchange rate and interest rate), trade performance (imports, exports and industry consumer price index), and demand and supply of labour (employment levels). The data analysis was conducted using a t-test statistic to ascertain if there is any significant difference in the population means of the variables. The findings revealed that the macroeconomic factors have more significant adverse effects on the industry's performance, while there are both positive and negative effects of regional integration on trade performance. Lastly, a no-deal outcome is likely to pose a significant threat to the industry’s demand and supply of labour. In general, the findings of the research allude to the fact that regional disintegration has both positive and negative effects on industry performance. Some recommendations were provided based on a no-deal or deal outcome.
    Keywords: Regional disintegration, Brexit, financial services - insurance industry, United Kingdom, referendum, macroeconomic factors, trade performance, demand - supply of labour
  • Shivneil Kumar Raj * Pages 274-285
    Tax is a major source of revenue for many governments around the world. Fiji has adopted the world wide tax regime whereby tax residents of Fiji are to declare their worldwide income and pay tax in Fiji. Fiji is seen to have a comprehensive tax system. The paper analysed two main revenue generating tax laws of Fiji, the 2015 Fiji Income Tax Act and the Value Added Tax Act of 1999. Through international cooperation and use of multilateral instruments, Fiji has internalised some of the Base Erosion Profit Shifting (BEPS) action points which is a global tax agenda.
    Keywords: Tax, Income Tax Act, VAT Act, Tax Administration Act, BEPS - Tax Laws
  • Ebrahim Rahimi *, Amin Pourzakeri, Najibeh Abbasi Rostami, Faranak Safari Shad Pages 286-296
    This research investigates the effect of empowerment on human and social capital. The research method is descriptive, analytical and correlational. The statistical population consists of all employees of petrochemical industry of Markazi Province. Sample size equals to 250 employees. Data collection tool is standard questionnaire which its validity was confirmed by content and construct validity and its reliability was calculated by Cronbach’ Alpha. Collected data was analyzed by LISREL software. After the analysis, all research hypotheses accepted.
    Keywords: Empowerment, human capital, social capital