The screenshot is from " The design of analog signal communication system based on visible light ", Z.N. Zhang and H.Y.Y Hua. I would like some accessible references on the formula shown. This is in reference to a Lambertian radiation model, and R is supposed to be the energy emitted by a light source at a unit solid angle which has an angle of ∅,𝜃 with $n_s$ (How can a solid angle have an angle with a direction?). Most of the places on the internet show only the 2d version of the cosine Law, and some research papers discuss an extended version with another cosine term, and factors like gain included. I would like a discussion on this very formula.

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