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The purpose of this study is to demonstrate that unsustainable revenues in municipalities are short term and may have an adverse effect on urban systems. Focusing on stable financial resources can reduce such adverse effects. According to the legal obligations of municipalities in the creation of sustainable revenue, developing tourism-based activities in municipalities can play a significant role in providing a sustainable income.

This study aims to assess the positive effects of economic opportunities related to tourism for the municipalities in Iran’s large-scale cities and to identify the hidden opportunities of tourism. Also, from interviews and analysis of themes based on the situation, task, action, result model, tourism opportunities have been extracted and classified.

As a result of this research, hidden income-generating opportunities of urban tourism have been identified for municipalities, including those depending on situation, tasks, actions and results. For each of these categories, strategies for the realization of tourism opportunities are presented. Tourism’s hidden opportunities include those relating to organizational aspects, tourism planning, tourism diplomacy, handicrafts, health tourism, event tourism and urban tourism marketing.

By taking advantage of these opportunities, income generation, employment and urban management will be improved in the municipalities.

The purpose of this paper is to identify and prioritize the positive and negative impacts of tourism on the process of tourism growth at a national scale in Iran, by taking into account the reviews of previous studies, views of experts and structural analysis.

In this investigation, structural analysis technique has been used to identify the correlation between variables by using mix method data analysis. By using cross-impact analysis (N × N integer matrix) in the form of the Micmac method, the economic, sociocultural and environmental factors have been evaluated.

The results of the distribution of factors in the coordinate axes and the graphs between them indicate their features, and for reaching a sustainable system of tourism development, at first, priority should be given to the negative influential factors, especially the environmental fields, and then the focus should be on the decrease of the dual and risk variables as they cannot be anticipated.

For the rapid growth of tourism in many countries, governments ensure that policies have been heeded in designing and preparing general plans of the country to understand how the development trend is moving on. In this respect, arisen impacts of tourism system are one of the important issues during the development path and in the field of tourism future. Because of the complexity and broadness of tourism activities, these impacts have also many interconnected dimensions that should also be considered while studying tourism impacts.

In this chapter, the epidemic diseases, their impact on the future of cities, and the causes of these problems for cities are examined. Additionally, efforts will be made to address these challenges and problems, a response that can make future cities livable and sustainable, despite population growth, increasing environmental problems, increasing urban management challenges, epidemic diseases and pandemics such as COVID-19 and other challenges and problems. This chapter will also discuss the steps taken in the field of smart transformation and smart cities and the necessity for cities to move toward smart transformation.

The notion of excessive teacher entitlement arose out of concerns with trying to understand and find a language to describe the paradox of faculty/teachers' intransigence in the face of the flexibility required of them to promote the learning and well-being of all in the institutions they serve. Through unique narratives, the authors trace the parallel paths they negotiated in their challenging curricular journeys, which led them to unmute teachers' voices cached in reform stories. The first author, Tara Ratnam, coined the term “excessive teacher entitlement” to characterize the putative deficit view of teachers that is projected onto them and how the concept of the teachers' “best-loved self,” which the second author, Cheryl Craig, developed, embraces teachers' input and complements “excessive teacher entitlement,” albeit from a different direction and perspective. This introduction also provides a bird's-eye view of the diverse ways and contexts in which leading international authors examine excessive teacher entitlement in the 17 chapters that follow.

This paper aims to evaluate the effect of optimal use of rooftop photovoltaic (PV) systems on improving the loss of life (LOL) of distribution transformers, reducing power losses as well as the unbalance rate of the 69-bus distribution network.

The problem is studied in three scenarios, considering different objective functions as multi-objective optimization in balanced and unbalanced operations. Meta-heuristic golden ratio optimization method (GROM) is used to determine the optimal size of the rooftop PV in the network.

The simulation results show that in all scenarios, the GROM by optimally installing the rooftop PV is significantly capable to reduce the transformer distribution loss of loss, unbalance rate and power loss as well as reduce the temperature of the oil and transformer winding. Also, the lowest %LOL, power loss and unbalance rate occurred in the second scenario for the balanced network and first scenario, respectively. In addition, the results showed that the unbalance of the network results in increased power losses and LOL of the distribution transformer.

The better capability of GROM is proved compared with the grey wolf optimization algorithm with better objective function and by achieving better values of LOL, unbalance rate and power loss. The results also showed that the %LOL, unbalance and power losses are weakened compared to without considering the PV cost but the achieved results are realistic and cost-effective.

This study aims to present a general approach for understanding and analyzing the thematic evolution of the concept of co-creation in smart environments within the tourism context.

This study performs a co-word analysis with a longitudinal framework that produces strategic diagrams to categorize the detected themes and concepts related to co-creation.

By combining the performance analysis of science mapping, the following clusters are distinguished: information technology, social media and behavior; tourism organizations, management and innovation; co-creation, technology and sharing economy; co-production and hospitality; and Smart tourism, destinations, sustainability and residents.

This study provides a valuable tool for tourism scholars and managers to effectively analyze the importance of different themes linked to co-creation in the concept of the smart environment. This research outlines the evolving issues in and around the touchpoints and associated emerging research topics for future research.

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems use fuzzy logic to handle uncertainties generated by imprecise, incomplete and/or vague information. The purpose of this paper is to present a comprehensive review of the methods and applications in fuzzy expert systems.

The authors have carefully reviewed 281 journal publications and 149 conference proceedings published over the past 37 years since 1982. The authors grouped the journal publications and conference proceedings separately accordingly to the methods, application domains, tools and inference systems.

The authors have synthesized the findings and proposed useful suggestions for future research directions. The authors show that the most common use of fuzzy expert systems is in the medical field.

Fuzzy logic can be used to manage uncertainty in expert systems and solve problems that cannot be solved effectively with conventional methods. In this study, the authors present a comprehensive review of the methods and applications in fuzzy expert systems which could be useful for practicing managers developing expert systems under uncertainty.