Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

In response to the prevailing energy crisis, this research focuses on elevating the potential of lithium niobate (LN) thin films for advanced optoelectronic applications. Employing electron beam evaporation, films undergo precise annealing (700°C to 1100°C), revealing a structural evolution through X-ray diffraction—crystallite sizes transition from 69.34 nm (unannealed) to 47.90 nm (1100°C). Scanning electron microscopy captures the transformation from coarse grains to photonic crystal clusters, while energy dispersion X-ray analysis discloses LN's composition (97.27 wt.% oxygen, 2.73 wt.% niobium). Rutherford backscattering spectroscopy illustrates surface damage post-Helium ion implantation, proportionate to depth. UV-VIS spectrophotometry highlights a significant blue shift in the optical band gap (3.70 eV to 2.52 eV), with further reduction at 700°C (2.48 eV) and a climactic shift at 1100°C (2.68 eV). This study not only addresses the pressing energy crisis but also emphasizes the indispensable role of lithium niobate in shaping the future of optoelectronics. It provides insights into tailoring LN properties for sustainable advancements in optoelectronic devices, marking a crucial chapter in our collective journey towards energy resilience. The urgency of innovation in the face of global challenges is underscored, marking a crucial chapter in our collective journey towards energy resilience.

A salinity gradient solar pond (SGSP) is a large and deep artificial basin of layered brine, that collects and stores simultaneous solar energy for use in various applications. Experimental and theoretical studies have been launched to understand the thermal behavior of SGSPs, under different operating conditions. This article then traces the history of SGSPs, from their natural discovery to their current artificial applications and the progress of studies and research, according to their chronological sequence, in terms of determining their physical and dynamic aspects, their operation, management, and maintenance. It has extensively covered the theoretical and experimental studies, as well as the direct and laboratory applications of this technology, especially the most famous and influential in this field, classified according to the aspect covered by the study, with a comparison between the different results obtained. In addition, it highlighted the latest methods to improve the performance of an SGSP and facilitate its operation, such as the use of a magnetic field and the adoption of remote data acquisition, with the aim of expanding research and enhancing the benefit of this technology.

This review summarizes some of the recent advances related to shallow penetration conformance sealants (SPCS) based on cross-linked polymer nanocomposite gels. The cross-linked polymer nanocomposite gels formed a three-dimensional (3D) gel structure upon contact with either water or oil when placed at the downhole. Therefore, the cross-linked polymer nanocomposite gels offer a total or partial water shutoff. Numerous polymeric gels and their nanocomposites prepared using various techniques have been explored to address the conformance problems. Nevertheless, their instability at high temperature, high pressure, and high salinity down-hole conditions (HT-HP-HS) often makes the treatments unsuccessful. Incorporating inert particles into the cross-linked polymer nanocomposite gel matrices improves stability under harsh down-hole conditions. This review discusses potential polymeric nanocomposite gels and their successful application in conformance control.

Root turnover is a key process of terrestrial ecosystem carbon cycle, which is of great significance to the study of soil carbon pool changes and global climate change. However, because there are many measurement and calculation methods of root turnover, the results obtained by different methods are quite different, and the current research on root turnover of forest ecosystem on the global regional scale is not sufficient, so the change law of root turnover of global forest ecosystem is still unclear. By collecting literature data and unifying the calculation method of turnover rate, this study integrates the spatial pattern of fine root turnover of five forest types in the world, and obtains the factors affecting fine root turnover of forest ecosystem in combination with soil physical and chemical properties and climate data. The results showed that there were significant differences in fine root turnover rate among different forest types, and it gradually decreased with the increase of latitude; the turnover rate of fine roots in forest ecosystem is positively correlated with annual average temperature and annual average precipitation; fine root turnover rate of forest ecosystem is positively correlated with soil organic carbon content, but negatively correlated with soil pH value. This study provides a scientific basis for revealing the law and mechanism of fine root turnover in forest ecosystem.

Creative cities as a study discipline have garnered extensive attention and research in theory and practice as a practical approach to urban revitalization and sustainable development. This study conducted a systematic review of academic research on creative cities. Utilizing the visual analysis tools Citespace and VOSviewer, a comprehensive analysis was performed on 570 relevant articles from the Web of Science database. This study analyzed the most influential publications, authors, journals, institutions, and countries within the sample. The investigation spans various disciplinary domains, including geography, environment, culture, and others. Additionally, an exploration of the structure and characteristics of co-cited references was undertaken to enhance our understanding of the theoretical foundations of creative cities research further. Among these, the focal points of the study encompass urban development, urban policies, and the challenges faced. Finally, through co-occurrence analysis of keywords and examining the evolutionary process, the study forecasted that future trends will focus on the practical application of cities to enhance the urban image and improve urban governance from multi-dimensional perspectives such as creativity-related cultural places, public art, and so forth, exploring novel models of creative cities from case to universal. The results of this study can support scholars in grasping the development trends and exploring focal points.