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The UNESCO recommendation under the historic urban landscapes (HUL) title and Operational Guidelines (OPG) were used to create dynamic protective boundaries to maintain the integrity and authenticity of Isfahan's heritage waterways. Accordingly, by using GIS and Isfahan urban layers, three protective zones were proposed and evaluated; the central zone, the functional zone and the visual zone.

Heritage waterways in historic cities are not adequately protected against the negative impacts of urban development, and there is a lack of a dynamic protective system to protect their integrity and authenticity. The problem can be observed in Isfahan, a historic Iranian city, where the boundaries of urban heritage waterways (Madi canals) are usually rigid and arbitrary. This study aims to develop a practicable paradigm for determining protection boundaries for Isfahan's Jolfa Madi, an urban heritage waterway.

Compared to the current protective boundaries, the authors found that proposed protective boundaries create a greater amount of protection space, which makes a strong connection among the ecological, historical and socio-economic characteristics of the urban context. Furthermore, the protective zones based on the HUL approach give Isfahan's urban planning policy the opportunity to consider participatory tools, financial tools and regulatory systems.

Many studies have emphasized a fixed-width buffer or an arbitrary distance from the urban waterway's axis (urban heritage) or its banks. Although these protections include technical conservation or setting restrictions on the adjacent buildings and blocks, studying crucial concepts such as urban dynamic, urban heritage context and producing a particular technique for protected boundaries has not been investigated. In this article three dynamic boundaries are delineated with various functions in order to provide urban heritage with dynamic preservation and sustainable development for the historic urban landscapes.

Despite various comparative studies in the field of cultural heritage protection in the world, there is still a significant lack of comparative research on policies related to the legal system of countries' governance. The purpose of this study is to address the comparative policies in Iran and Italy, with a particular focus on the results of the executive experiences of two different types of policies in the cities of Oroumieh (North-West of Iran) and Turin (in North-West of Italy).

Utilising the comparative, analytical, bibliographic and descriptive historical research methodology, which is based on the study of the local, national and international comprehensive review of regulations and policy-making of cultural heritage preservation policies in Iran and Italy. In this research, the related documents in three languages (Persian, Italian and English) have been examined to compare profoundly and comprehensively the policies and regulations adopted in these two countries to be able to analyze the national and transnational regulations and local policies in the cultural heritage sector.

In addition to many cultural similarities and numerous commonalities, especially in the multiplicity of urban cultural heritage in historical centers, the results suggest that the legislation structure in Iran is much more centralized than in Italy. Also, the findings suggest that Italy focuses on aligning its previously centralized national legislative system in line with contemporary European heritage and preservation policies.

The paper outlines how to use historical and cultural similarities through comparative study to benefit the experiences of two historical countries in urban heritage conservation and policy-making part despite their differences.

The purpose of this study is to examine the impact of anti-money laundering (AML) regulations on accrual earnings management (AEM) and real earnings management (REM) in Iran’s emerging capital market.

The panel data regression is used to testing hypotheses. The sample includes 2,020 data and 202 companies listed on the Tehran Stock Exchange (TSE) over a period of ten years from 2012 to 2021. Also, the companies covered in this study include financial and nonfinancial companies. Furthermore, the data related to the research variables were extracted from the annual financial statements and the TSE database.

The results show that compliance with AML regulations leads to a reduction in AEM and REM. In other words, companies with higher money laundering (ML) tend to manage their earnings, which is in line with agency theory.

This study has implication for policymakers and regulators, auditors and managers. Considering the negative impact of AML regulations on earnings management (EM), Iranian auditing firms need to emphasize on the full implementation of AML regulations in TSE. Also, the results of this research may aid policymakers and regulators to detect financial crimes through accounting signals.

To the best of the authors’ knowledge, this is the first study in an Iran capital market to examine the impact of AML regulations on EM in financial and nonfinancial companies. Previous research has not controlled for the effects of financial companies. Prior studies have not examined the effects of financial companies. In addition, this study differentiates itself from previous studies by introducing a new method for measuring the independent ML variable based on auditor opinions. The obtained data can aid international bodies to better understand compliance with ML regulations in Iran and can reduce their concerns in negotiations.

The housing policies targeting low-income households have not been effective to address the housing needs of target groups in Iran over the past four decades. According to the World Bank’s data on population living in slums (% of urban population) in Iran in 2018 was 25% which is slightly higher than the rate 23% of upper-middle-income countries. This study aims to understand what major revisions are required in the process of housing policymaking to have more effective policies.

The authors conduct one-to-one interviews with 41 housing experts and apply discourse analysis and interpretive–structural modeling to achieve the goals.

The panel of experts argue that the success of housing policies in Iran depends on the following: all academic disciplines should be included in the process of housing policymaking process; land policymaking should be modified; housing policy is a regional issue, and it should be designed and implemented differently in each province; main modifications are required in the tax and tenancy system; and new policies are required to push vacant houses into the rental market.

This study is a prescriptive study based on a general trend (four decades).

The inscription of Yazd historical fabric in United Nations Educational, Scientific and Cultural Organization (UNESCO) world heritage list has provided the city with the opportunity of international competence and to achieve a global identity. Fahadan is one of the nine historical quarters and the core of formation of the Yazd city. Fahadan is one of the nine historical quarters and the core of formation of Yazd city. The article intends to provide suitable policies for converting it into a sample creative quarter in Yazd historical fabric.

The article benefits from qualitative research and the strategic planning method based on a creative city approach, uses SWOT technique (a technique for finding an organization's strengths, weaknesses, opportunities and threats) for situation analysis and the Oregon model for visioning.

Two categories of hard and soft factors play a role in transitioning Fahadan quarter into a creative quarter. By expanding the scope of jobs related to jewelry, and creating its supporting activities in the food and leisure sector, a creative economy can be discovered in Fahadan quarter which alongside reinforcement of unique physical features of the area, forms a creative place. Its goal will be viewed as the place where artisans pave their way for reaching a creative quarter with new management.

The research presents policies to realize soft and hard factors required for creativity in the quarter, and shows step by step a small-scale pattern in the context of urban creativity planning, that can be used in historical fabrics with similar situation.

The current study evaluates the success of this project at the local scale by examining the degree of compliance with local sustainability indicators after the revival of the Zanjan Match Factory. Hence, the purpose of this article is to evaluate the prosperity of the Zanjan match factory monument restoration project in achieving local sustainability. The study intention of prosperity implies any action, achievement or positive outcome that contributes to informed decision-making and leads to sustainable neighborhood development.

The current research is applied research in terms of purpose and descriptive-analytical, and survey-field in terms of method. The criteria evaluated in this research include criteria as follows: (1) evaluation of protection and preservation of the building, (2) success of the new function and (3) sustainable local development, which are defined items for each criterion. The questions of the questionnaire are prepared according to the Likert 5 points spectrum, the value of which is answered between 1 and 5 and the hierarchy goes from “very good” to “very poor”. The Cronbach's alpha coefficient obtained for the validity of the questionnaire questions is 0.85, which indicates the appropriate validity of the questionnaire questions.

The study findings indicate that the applied criteria are at an acceptable level since the criterion of sustainable local development and architecture have obtained the scores of 4 and the new function criterion scores of 3. Field surveys and observations of changes made in the neighborhood including the construction of a thoroughfare, commercial complex, service complex and local parks verify the validity of the findings. The results of the proposed study indicate that adaptive reuse projects should not be taken into account as individual projects since an individual building can be a catalyst for the restoration of other buildings and contribute to the transformation of the whole area by affecting the surrounding environment.

Adaptive reuse of building assets is an important approach to sustainability that can be utilized in conserving and preserving industrial heritage buildings was described in this paper. An adaptive reuse project follows three aims of cultural and historical heritage conservation, the success of the new performance and the development of local communities and a successful project appropriately balances these three goals.

This study aims to investigate the spatial distribution of housing prices and identify the affecting factors (independent variable) on the cost of residential units (dependent variable).

The method of the present study is descriptive-analytical and has an applied purpose. The used statistical population in this study is the residential units’ price in Tehran in 2021. For this purpose, the average per square meter of residential units in the city neighborhoods was entered in the geographical information system. Two techniques of ordinary least squares regression and geographically weighted regression have been used to analyze housing prices and modeling. Then, the results of the ordinary least squares regression and geographically weighted regression models were compared by using the housing price interpolation map predicted in each model and the accurate housing price interpolation map.

Based on the results, the ordinary least squares regression model has poorly modeled housing prices in the study area. The results of the geographically weighted regression model show that the variables (access rate to sports fields, distance from gas station and water station) have a direct and significant effect. Still, the variable (distance from fault) has a non-significant impact on increasing housing prices at a city level. In addition, to identify the affecting variables of housing prices, the results confirm the desirability of the geographically weighted regression technique in terms of accuracy compared to the ordinary least squares regression technique in explaining housing prices. The results of this study indicate that the housing prices in Tehran are affected by the access level to urban services and facilities.

Identifying factors affecting housing prices helps create sustainable housing in Tehran. Building sustainable housing represents spending less energy during the construction process together with the utilization phase, which ultimately provides housing at an acceptable price for all income deciles. In housing construction, the more you consider the sustainable housing principles, the more sustainable housing you provide and you take a step toward sustainable development. Therefore, sustainable housing is an important planning factor for local authorities and developers. As a result, it is necessary to institutionalize an integrated vision based on the concepts of sustainable development in the field of housing in the Tehran metropolis.

This study aims to investigate city branding as a post-pandemic COVID-19 outcome factor on brand satisfaction, brand experience, perceived risk and revisit intention. In addition, this research contributes to the discussion of post-COVID-19 city branding that needs to be considered in the development of future tourism marketing.

A quantitative approach was used with PLS-SEM statistical analysis and a 263-tourist sample. The study was conducted on tourists from Malang Regency in Indonesia by distributing questionnaires modified from previous studies in a similar context.

The results of this study found that there were significant influences of city brand personality on brand experience, brand satisfaction, brand experience on perceived risk, brand satisfaction on revisit intention and perceived risk on revisit intention. This study also presents the mediating role.

The study was only conducted on a small regency in Indonesia, and therefore the results cannot be generalized for other cities over the world.

The proposed study model suggests that stakeholders must seek to socialize services to potential tourists, so that tourists can understand the description of tourism activities that can be enjoyed during the COVID-19 pandemic and the way they travel in the future.

Understanding the determinant factors of city branding post-COVID-19 was valuable for developing marketing strategies to cope with intense competition among the city.

This study emphasizes the determinants of COVID-19 perceived risk and revisit intentions as explained in the tourism marketing literature by considering the role of brand satisfaction, brand experience and city brand personality which significantly contribute to build the city competitiveness. Therefore, various creative strategies should be implemented to promote the city as well as escalate tourist visits without ignoring the pandemic’s risks.