Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301Effect of Organizational Silence on Employees’ Productivity198207114331ENGholamreza BordbarAssociate Professor, Department of Management, Yazd University, Yazd, IranFaranak Safari ShadPhD Student of Business Management, Yazd University, Yazd, IranEbrahim RahimiPhD in Human Resource Management, Faculty Member of Technical and Vocational University, Arak, IranLecturer of Payame Noor University, Markazi, Arak, IranNajibeh Abbasi RostamiMaster of Business Management, University of Isfahan, Isfahan, IranJournal Article20200918Productivity 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.Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301Impact of CEO Gender on Employee Turnover and Employee Returns208236114444ENZubair HassanPhD Scholar, Faculty of Economics and Management Sciences, International Islamic University, Malaysia0000-0003-3552-3146Sumaiya ShafiqAlumnae, Lords Ashcroft International Business School, Anglia Ruskin University, UKJournal Article20200919This 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.Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301Corporate Governance and Investment Decisions in Deposit Money Banks in Nigeria237252114448ENWisdom OkereDepartment of Accounting, Bells University of Technology, Ota Ogun State, NigeriaOyebisi IbidunniDepartment of Accounting, Bells University of Technology, Ota Ogun State, NigeriaJournal Article20200919Recently, 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.Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301An Examination on the Effect of Regional Disintegration on Industry Performance: The Post-Brexit Decision253273114449ENOlatunji David AdekoyaFaculty of Business and Management, University of Wales Trinity Saint David, United KingdomHakeem Adeniyi AjonbadiBusiness Division, Higher Colleges of Technology, Abu Dhabi, United Arab EmiratesIbrahim JimohDepartment of Business and Entrepreneurship, Kwara State University, NigeriaJournal Article20200919Ongoing 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.Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301A Descriptive Analysis of Fiji’s Tax System and Laws274285114450ENShivneil KumarRajDepartment of Accounting and Finance, The University of Fiji, Lautoka City, Fiji0000-0001-5269-1462Journal Article20200919Tax 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.Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21266320190301Effect of Empowerment on Human and Social Capital286296114463ENEbrahim RahimiPhD in Human Resource Management, Faculty Member of Technical and Vocational University
Lecturer of Payame Noor University, Markazi, IranAmin PourzakeriPhD Candidate in Human Resource Management, Science and Research Branch, Islamic Azad University, Tehran, IranNajibeh Abbasi RostamiMaster of Business Management, University of Isfahan, Isfahan, IranFaranak Safari ShadPhD Student of Business Management, Yazd University, Yazd, IranJournal Article20200919This 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.