Iran has one of the oldest civilizations in the world, and many elements of today’s urban planning and design have their origins in the country. However, mass country-city migration from the 1960s onwards brought enormous challenges for the country’s main cities in the provision of adequate housing and associated services, resulting in a range of sub-standard housing solutions, particularly in Tehran, the capital city. At the same time, and notably in the past decade, Iran’s main cities have had significant involvement in the smart city movement. The Smart Tehran Program is currently underway, attempting to transition the capital towards a smart city by 2025. This study adopts a qualitative, inductive approach based on secondary sources and interview evidence to explore the current housing problems in Tehran and their relationship with the Smart Tehran Program. It explores how housing has evolved in Tehran and identifies key aspects of the current provision, and then assesses the main components of the Smart Tehran Program and their potential contribution to remedying the housing problems in the city. The article concludes that although housing related issues are at least being raised via the new smart city technology infrastructure, any meaningful change in housing provision is hampered by the over centralized and bureaucratic political system, an out of date planning process, lack of integration of planning and housing initiatives, and the limited scope for real citizen participation.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

PPGIS platforms have been widely used to map social actors since the emergence of open access webGIS platforms. This identification of citizen initiatives is based on the physical location, but is rarely combined with social networking. This research seeks to close that gap by using the platIC web-based mapping tool for citizen initiatives, together with their interrelationships. Therefore, a methodical procedure has been defined to construct a geolocalised graph by identifying and categorising linked nodes. Method steps have been tested in three case studies in the Malaga region: Malaga city, Benalmadena, and Valle del Genal. They were selected for a comparative analysis in three different urban and socio-economic scenarios, namely: a tourist destination with a high density of Spanish population and floating city users; a sun-and-beach destination with a significant presence of resident foreign population; and a rural area suffering from depopulation, respectively. Mapping reveals a higher density of citizen initiatives in central urban areas and with social conflicts. Social graphs show a wider interconnection of nodes in rural areas, but isolated nodes are spread more widely there. Monitoring active citizen initiatives could serve as a basis for local administration to involve the citizenry in the management of current issues in the urban and rural context. Future research may promote new plugins to improve participatory process through webGIS platforms.

The linkages between adequate service delivery and sustainable development have been given a little academic attention in the South Africa’s local municipalities. For this reason, the achievement of sustainable development has been difficult which has culminated in the occurrence of service delivery protests. These service delivery protests have posed critical threats to social security thus affecting the possibility to achieve sustainable development in South Africa. the paper findings showed that the delivery of inadequate services to the citizens is triggered by the failure to equally include citizens in the process. One of the threats that the paper found is the fact that these service delivery protests have become a major issue and any move to solve them without citizen participation has been unsuccessful. The paper findings also showed that that the lack of adequate service delivery to the citizens causes human insecurities which in turn affect the achievement of sustainable development. This is because the occurrence of the service delivery protests deteriorates national economic growth and human growth. They affect foreign investors and international tourists by instilling fear in them and yet they are contributors to sustainable economic growth that leads to sustainable development. The findings of this paper also presented that the use of Artificial Intelligence (AI) technologies can increase citizen participation during service delivery. It is through the use of citizen participation that openness, transparency, accountability, and representation principles that promote the delivery of adequate services are possible. The paper found that using AI technologies would also foster trust between the service provider and service receiver needed for delivering adequate services, thus achieve sustainable development in South Africa.

The purpose of this study is to address the issue of low local participation in ecotourism management in Indonesia, specifically at the Malela Waterfall ecotourism site in Cicadas Village, Rongga District, West Bandung Regency, West Java, Indonesia. The research method is action research, which includes observation data gathering, in-depth interviews, and Focus Group Discussions. The findings of the study show that by carrying out the process of developing social infrastructure, namely development that prioritizes strengthening human resources in carrying out social service functions in ecotourism activities such as skill training of residents in the field of ecotourism, massive ecotourism outreach, and strengthening social communities—Non-Governmental Organizations (NGOs) and youth organizations as ecotourism actors. This type of development serves to raise awareness and participation among local inhabitants in Malela Waterfall ecotourism in West Bandung Regency. This promotes harmony and mutually beneficial partnerships among all Malela Waterfall ecotourism stakeholders. Furthermore, increasing community participation benefits the well-being of residents in the tourist region.