We report on the measurement of the response of Rhodamine 6G (R6G) dye to enhanced local surface plasmon resonance (LSPR) using a plasmonic-active nanostructured thin gold film (PANTF) sensor. This sensor features an active area of approximately ≈ 2.5 × 10¹³ nm² and is immobilized with gold nanourchins (GNU) on a thin gold film substrate (TGFS). The hexane-functionalized TGFS was immobilized with a 90 nm diameter GNU via the strong sulfhydryl group (SH) thiol bond and excited by a 637 nm Raman probe. To collect both Raman and SERS spectra, 10 μL of R6G was used at concentrations of 1 μM (6 × 10¹² molecules) and 10 mM (600 × 10¹⁴ molecules), respectively. FT-NIR showed a higher reflectivity of PANTF than TGFS. SERS was performed three times at three different laser powers for TGFS and PANTF with R6G. Two PANTF substrates were prepared at different GNU incubation times of 10 and 60 min for the purpose of comparison. The code for processing the data was written in Python. The data was filtered using the filtfilt filter from scipy.signals, and baseline corrected using the Improved Asymmetric Least Squares (ISALS) function from the pybaselines.Whittaker library. The results were then normalized using the minmax_scale function from sklearn.preprocessing. Atomic force microscopy (AFM) was used to capture the topography of the substrates. Signals exhibited a stochastic fluctuation in intensity and shape. An average corresponding enhancement factor (EF) of 0.3 × 10⁵ and 0.14 × 10⁵ was determinedforPANTFincubated at 10 and 60 min, respectively.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

Urban planning is critical to managing rapid urban growth, particularly in African regions experiencing high urbanization rates. This study focuses on Bol, Lake Chad Province, a city facing significant challenges due to inadequate planning frameworks compounded by recurrent humanitarian and climate crises. It fills an empirical gap by analyzing how local planning mechanisms respond to these socio-environmental complexities, with a focus on the interplay between institutional structures, legislative frameworks, and resource allocation. The study assesses urban planning practices in Bol to identify challenges and opportunities, with the aim of improving institutional effectiveness, aligning policies with realities, and integrating climate resilience strategies. Using a qualitative methodology, it combines field surveys, stakeholder interviews, and document analysis, using SWOT (Strengths, Weaknesses, Opportunities, Threats) and PESTEL (Political, Economic, Sociocultural, Technological, Environmental, Legal) frameworks for data analysis. The findings reveal that ineffective institutions, poor inter-sectoral coordination, outdated legislative frameworks and resource constraints hamper sustainable urban development in Bol. To address these issues, the study proposes to strengthen local institutional capacities, foster stakeholder collaboration, and modernize urban planning policies through participatory approaches. The study highlights the need to integrate resilience strategies into urban settings to mitigate climate change impacts and improve governance. These measures not only address immediate challenges, but also advance urban planning theory and provide a basis for future research on adaptation strategies in crisis-prone regions. This study offers practical insights for policy makers and contributes to developing more sustainable and resilient urban planning systems in similar contexts.

This paper explores the ritual practices associated with Beiyuan Tribute Tea production in Jianzhou, Fujian, China. Beiyuan Tribute Tea, a historically significant tea, originated in the Tang Dynasty, flourished during the Song Dynasty, and experienced a decline in the Ming Dynasty, reproduced in contemporary times. The tea’s production involved intricate rituals that not only enhanced its quality but also embedded it deeply into the socio-cultural and religious fabric of the time. These rituals, encompassing aspects of religious reverence, craftsmanship, and social etiquette, played a crucial role in the tea’s esteemed status as a tribute to Chinese emperors in history. The study utilized ethnographic methods, including participant observation, in-depth interviews with 17 people, and document analysis, to capture the rich, contextual details of the tea production process. The study delves into the historical context, production techniques, and symbolic meanings of the rituals, highlighting their impact on the broader cultural heritage of Chinese tea. The recent revival efforts of these traditions underscore their enduring significance and offer insights into the cultural continuity and adaptation in contemporary tea practices.

This research addresses environmental, ethical, and health concerns related to high meat consumption, and aims to identify key predictors that encourage a shift towards sustainable diets among young adults. A cross-sectional survey involving 340 students from ten Malaysian universities was conducted using a structured questionnaire. The findings indicate that attitudes, subjective norms, perceived behavioral control, and personal norms significantly predict the intention to adopt plant-based diets. These results have practical implications, suggesting that policymakers, educators, and health professionals should create supportive environments and educational programs that emphasize the benefits of plant-based diets and equip students with the necessary knowledge and skills. Theoretically, the study reinforces the TPB framework’s applicability in understanding dietary behaviors and underscores the importance of personal and social factors in shaping dietary intentions. Ultimately, promoting plant-based diets among university students necessitates a comprehensive approach and strategy addressing attitudes, social norms, perceived control, and personal values. By leveraging these insights, stakeholders can foster sustainable and healthy eating practices among young adults, contributing to broader environmental and public health objectives for sustainable development.