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Planners are expected to leave leadership to elected officials. Yet, they are often asked to do more. Should planners lead? The purpose of this paper is to examine how leadership is seen in the profession and then outline major theories of leadership and planning.

Using content analysis, the major theories of planning and descriptions of what planners do from professional planning organizations’ codes of ethics from around the world are compared.

Results indicate that new ways of thinking about leadership (Group leadership, Servant, Adaptive, Authentic and Followership) can help planners find leadership styles that fit their comfort zones better than old leadership definitions emphasizing heroic individuals.

Existing literature regarding leadership in planning indicates that planners must run for office if they are to lead. This examination of planners’ codes of ethics and newer theories of leadership indicates they can be leaders and operate well within current ethical boundaries.

To study the enlightenment of development economics on the economic development of urban planning, firstly, the research background and significance of the enlightenment of development economics on the economic development of urban planning are introduced. Secondly, through the main method of literature review, social investigation method, theoretical model analysis method and so on, combined with relevant theory of economics and related data analysis, it is found that economic theory can effectively explain the problems existing in the urban planning, avoid possible problems in urban planning, and provide effective theory basis for the development of the city. In this study, the theoretical value of the sub-optimal theoretical model, the supply and demand analysis model and the marginal analysis model under the pareto optimal state in the economic development of urban planning is mainly studied. A large number of theories and research results confirm that to do a good job in urban planning must be guided by relevant economic theories, which will make the progress of urban planning more rapid.

In order to further optimize the methods of modern urban planning, the philosophical basis, planning theory, planning measures and practice are analyzed, and some discussions are made in connection with China's planning practice. The research results show that the core of modern urban planning is constructed by traditional rationalism with classical physics as its core. Urban planning is both a technology and a social science. Whether it is traditional or modern urban planning, it has been closely linked with the legal system since its birth. It is an important direction to promote the development of urban planning discipline. The most influential rational ideas of city planning are instrumental rationality, bounded rationality and communicative rationality. Instrumental rationality derives from rational comprehensive planning, systematic planning and procedural planning; the separation-gradualism and hybrid inspection model are developed under the influence of bounded rationality and are amendments to instrumental rationality; communication planning, collaborative planning and consultative planning are developed on the basis of communicative rationality, which is one of the important development directions at present.

Based on the new requirements of the rapid development of the national urbanization, planning adaptability and dynamic variability in the process of urban planning should be improved, which will become the focus of planning and design. Therefore, in this paper, the operating mechanism of transformation and upgrading of urban planning based on game theory was proposed. Firstly, the concept and development background of urban planning and operation were expounded, and the game theory was used to analyze the operating mechanism of urban planning; then, the formulation of urban planning based on the operation concept of urban planning was analyzed from the aspects of urban planning system, the overall development principle, the overall plan and the detailed planning; in addition, by taking the planning and design of the upgrading of a city as an example, the planning of blocks, urban parks and buildings and so on was achieved.

The purpose of this paper is to contribute to solving the complexity problem as increased complexity is a main reason why projects fail to reach their goals, and it is unclear what complexity is.

Conceptual development integrating theories of materiality, teleology, and complexity, decision-making theory, communication theory, coordination theory, and qualitative, quantitative and participatory approaches are used in this paper.

To understand complexity, it is necessary to develop a material-systemic process approach and to distinguish structured from unstructured complexity. The social actors construct a complex material-systemic process between themselves and nature to handle unwieldy outer nature. The material-systemic approach reveals how materiel life-world arenas are developed through increased complexity and specialization. Handling complexity is possible by materiality in general and structural material in special, the interplay between inner time (planning) and outer time (production), and between human subjects and an underlying coordination mechanism. It is a systematic organizational blockade that reproduces internal complexity as unstructured and incomprehensible complexity.

The practical models of organizing are tested to the highest degree in construction industry. It is a task to try and examine the models in other types of projects.

The paper offers a proposal to a theoretical solution to the complexity problem going back to the roots in Enlightenment and shows at the same time through practical models how increased complexity may be the most important productive force in future projects.

The purpose of the research is to propose reforms that would help to bridge the gap between theory and practice and produce more effective urban planners. The research on urban planning curricula in the global South is a valuable contribution to the field of urban planning education. It provides a new perspective on the challenges facing urban planning education in these countries and offers a roadmap for improvement.

The research explores and evaluates the urban planning curricula in the global South, with a particular interest in Egypt. The research employs the use of questionnaires with 56 university instructors, analysed thematically, to evaluate the current content of curricula. The results are compared and correlated with a pilot study exploring research interest, government policies and practices of urban planning in Egypt.

Through comparing the results of the evaluation with the current research interest in urban planning in Egypt, the paper investigates the possibility of improving current educational curricula using comparative network analysis which would establish stronger interdisciplinary connections.

The seeming disconnects between urbanism concepts taught in educational curricula and their relevance in practice and reality is a vital issue in urban studies and planning. Interdisciplinary connections with topics like politics, economies, gender, and others can assist curricula in becoming more relevant to real-world situations. This disconnect is even more apparent in the global South where most educational content is highly derivative from Northern contexts. Though such interdisciplinary aspects are under discussed in educational curricula, they are frequently discussed in academic research.

The purpose of this paper is to develop a novel model for maintenance backlog (MB) of physical assets and structure it in a framework for integrated planning (IPL).

Reliability theory principles for modelling MB are used. Furthermore, to structure a framework for IPL, literature study combined with earlier case studies is used.

The framework for IPL facilitates the model of MB. In addition to providing real-time diagnosis indicators, MB is regarded as valuable information for decision support in IPL.

Development of MB applied to IPL.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

The purpose of this paper is to build a research model to examine the effects of business planning on the new venture emergence, as well as to examine the moderating effects of innovativeness of products.

Four hypotheses are put forward and examined by hierarchical binary logistic regression. The data of this paper are based on the first two waves of data from Chinese Panel Study of Entrepreneurial Dynamics project.

Results show that engaging in business planning has a positive effect on the new venture emergence, and the timing of business planning does not affect the new venture emergence significantly. This study also finds that the innovativeness of products has a positive moderating effect on the relationship between the timing of business planning and the new venture emergence.

This study has some limitations. The innovativeness of products is measured by a single indicator, which may not completely reflect the meaning of the attribute. Moreover, this study explores new ventures only in the nascent stage.

The study is useful for entrepreneurs to realize the importance of business planning. First, engaging in business planning in early start-up stage is a very valuable activity, because business planning can help new ventures reduce the loss caused by trial and error learning. Second, engaging in business planning is more likely to ensure high innovative products quickly be accepted by the market. Because in the process of new venture emergence, the legitimacy signal to stakeholders can be transmitted and new products can be promoted to get support and recognition from stakeholder through the business plan.

This paper focuses on the early stage of new venture life cycle and the contextual factors to explore the influence of business planning on the new venture emergence under the logic of legitimacy. This paper could enrich business planning research from the perspective of legitimacy theory by inspiring scholars to focus on the differences between new ventures and mature enterprises and to offer proposals of legitimation strategies suitable for new ventures. Meanwhile, this study contributes to the understanding of the contextual factors of business planning. And it discusses the impact of the attribute in business planning on the new venture emergence, which helps scholars to get a deep thought about the value of business planning in entrepreneurial process.

This paper aims to examine the identification and engagement of future inhabitants in urban planning processes using a new “public–private–people partnerships (4Ps)” participation method, where public, private and people are in partnership. This form of participation gives new information, related to consumers’ residential choice, unlike those environments produced by using other participation methods.

The empirical study is based in innovation theory where end‐users are primary stakeholders in the innovation process, and even innovators themselves. A case study of a new participation method based on a two‐phase internet questionnaire is used to research practical solutions in integrating end‐users into urban planning process.

This paper demonstrates that the widely used theory of communicative action in planning and its aim of increasing citizens’ activity in planning and development processes can be developed to the stage that it also includes future inhabitants as stakeholders. Thus urban planning processes become innovative and customer‐oriented through their openness, end‐user orientation and interpretative nature.

The case study findings indicate that the new participation method described here gives flexibility and benefits to all stakeholders and is a method to create consumer desirable neighborhoods. Engaging future inhabitants in planning processes opens previously unseen potential for including consumerist possibilities for cities and developers. This paper illustrates that this new 4Ps participation method makes comprehensive participatory planning and development possible through giving an opportunity to include consumers’ opinions and needs into an alternative to traditional communicative planning.