This study comprehensively evaluates the system performance by considering the thermodynamic and exergy analysis of hydrogen production by the water electrolysis method. Energy inputs, hydrogen and oxygen production capacities, exergy balance, and losses of the electrolyzer system were examined in detail. In the study, most of the energy losses are due to heat losses and electrochemical conversion processes. It has also been observed that increased electrical input increases the production of hydrogen and oxygen, but after a certain point, the rate of efficiency increase slows down. According to the exergy analysis, it was determined that the largest energy input of the system was electricity, hydrogen stood out as the main product, and oxygen and exergy losses were important factors affecting the system performance. The results, in line with other studies in the literature, show that the integration of advanced materials, low-resistance electrodes, heat recovery systems, and renewable energy is critical to increasing the efficiency of electrolyzer systems and minimizing energy losses. The modeling results reveal that machine learning programs have significant potential to achieve high accuracy in electrolysis performance estimation and process view. This study aims to contribute to the production of growth generation technologies and will shed light on global and technological regional decision-making for sustainable energy policies as it expands.

This study employs a transfer matrix, dynamic degree, stability index, and the PLUS model to analyze the spatiotemporal changes in forest land and their driving factors in Yibin City from 2000 to 2022. The results reveal the following: (1) The land use in Yibin City is predominantly characterized by cultivated land and forest land (accounting for over 95% of the total area). The area of cultivated land initially increased and then decreased, while forest land continued to decline and construction land expanded significantly. The rate of forest land loss has slowed (with the dynamic degree decreasing from −0.62% to −0.04%), and ecosystem stability has improved (the F-value increased from 2.27 to 2.9). The conversion of cultivated land to forest land is the primary driver of forest recovery, whereas the conversion of forest land to cultivated land is the main cause of reduction; (2) cultivated land is concentrated in the central and northeastern regions, while forest land is distributed in the western and southern mountainous areas. Construction land is predominantly located in urban areas and along transportation routes. Areas of forest land reduction are mainly found in the central and southern regions with rapid economic development, while areas of forest land increase are concentrated in high-altitude zones or key ecological protection areas. Stable forest land is distributed in the western and southern ecological conservation zones; (3) changes in forest land are primarily influenced by annual precipitation, elevation, and distance to rivers. Road accessibility and GDP have significant impacts, while slope, annual average temperature, and population density exert moderate influences. Distance to railways, aspect, and soil type have relatively minor effects. The findings of this study provide a scientific basis for the sustainable management of forest resources and ecological conservation in Yibin City.

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.