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Prior literature finds senior executives can influence auditor decision making. However, few studies have discussed the impact of employee's personal characteristics. Our research aims to fill the above research gaps by examining the impact of employee level education on audit costs. Taking A-share listed companies in Shanghai and Shenzhen from 2006 to 2021 as the research object, this paper examines the impact of employee education on audit fees. It is found that highly educated employees can effectively reduce the audit fees borne by the company, but the implementation of the Labor Protection Law weakens this inhibitory effect. In the case of low marketization level and weak Confucian culture intensity, employee education level has a more significant inhibitory effect on audit fees of listed companies. This study provides a basis for empirical research on the impact of employee attributes on auditor decision making, provides a new research perspective on the impact of labor protection law at the corporate micro level, and enriches the theoretical research on corporate governance rooted in traditional Chinese culture. We contribute to the practice that implications for evaluating the effectiveness of adopting labor protection. [ABSTRACT FROM AUTHOR]

Since late 2019, the explosive outbreak of Coronavirus Disease 19 (COVID-19) has emerged as a global threat, necessitating a worldwide overhaul of public health systems. One critical strategy to prevent virus transmission and safeguard public health, involves deploying Nucleic Acid Testing (NAT) sites. Nevertheless, determining the optimal locations for public NAT sites presents a significant challenge, due to the varying number of sites required in different regions, and the substantial influences of population, the population heterogeneity, and daily dynamics, on the effectiveness of fixed location schemes. To address this issue, this study proposes a data-driven framework based on classical location-allocation models and bi-objective optimization models. The framework optimizes the number and location of NAT sites, while balancing various cost constraints and adapting to population dynamics during different periods of the day. The bi-objective optimization process utilizes the Knee point identification (KPI) algorithm, which is computationally efficient and does not require prior knowledge. A case study conducted in Shenzhen, China, demonstrates that the proposed framework provides a broader service coverage area and better accommodates residents' demands during different periods, compared to the actual layout of NAT sites in the city. The study's findings can facilitate the rapid planning of primary healthcare facilities, and promote the development of sustainable healthy cities. [ABSTRACT FROM AUTHOR]

The 2015 catastrophic landslide in a 110-m-high waste dump in Shenzhen is recognized as one of the largest landfill failure worldwide. An earlier comprehensive field investigation revealed that the dominant component of the fill was completely decomposed granite (CDG), and the dumping operation was accompanied by a rise of the groundwater level. In this paper, the complex stress paths for the initially unsaturated fill materials being subjected to both rapid filling and wetting were investigated. A simplified method was proposed for estimating the gain of undrained shear strength under the complex stress paths. Soil samples were taken from the site to a laboratory to measure the undrained shear strength and validate the estimation method. Total stress-based stability analyses were carried out to calculate the factor of safety of the dump at failure. The triggering mechanism of the landslide is clarified as follows: The gain of shear strength with the surcharge loading for the wet layer in the lower part of the waste dump was limited by a build-up of excess pore-water pressure. The gain of shear strength for the relatively dry fill material was attenuated with the rise of groundwater level. When the shear strength was not enough to resist the increasing slip force with the surcharge loading, a deep-seated translational failure took place in the lower wet layer of the waste dump. The proposed method for analyses of undrained strength and slope stability are proven to be applicable to the waste-dumping operation with rapid filling and rising groundwater level. [ABSTRACT FROM AUTHOR]

Lipophilic shellfish toxins (LSTs) can cause human illness and therefore represent a serious threat to public health. Shellfish are the main dietary source of LSTs, but very few studies have appraised dietary exposure to LSTs through shellfish consumption in China. We measured levels of multiple LSTs in shellfish samples sold in the principal wholesale seafood market in the southern coastal city of Shenzhen, and we estimated the potential for acute and chronic LST exposure of the Shenzhen population via ingestion of shellfish. LST contamination data were obtained from a total of 14 species of 188 commercial samples. Eleven individual LSTs, namely okadaic acid (OA), dinophysis toxin-1 and −2 (DTX1 and DTX2), pectenotoxin-2 (PTX2), yessotoxin and homo yessotoxin (YTX and hYTX), azaspiracid-1, −2 and −3 (AZA1, AZA2, AZA3), spirolides (SPXs), and gymnodimine (GYM), were determined using liquid chromatography electrospray-ionization tandem mass spectrometry (LC-ESI-MS/MS). More than two thirds of samples showed undetectable LSTs, while the detection rates (the proportion of samples with detectable LSTs) of individual LSTs ranged from 0% to 45.7%. Most shellfish samples had lower levels of LST contamination than the corresponding limits of detection (LODs), while some samples had levels of hYTX and GYM that exceeded the limits of quantification (LOQs). Overall, levels of LSTs in the 188 samples were below the regulatory limits set by most countries. Acute and chronic exposures of LST were estimated by a point-estimate modeling method that combined sample contamination data with consumption data from dietary survey of Shenzhen residents and consumption figures proposed by EFSA, the European Food Safety Authority. Seasonal variations in LST concentrations were noted in some instances. Overall, the estimated acute exposure to LSTs based on consumption of large-size shellfish portions and the maximum LSTs contamination level were below the provisional acute reference doses (ARfDs) proposed by the EFSA. Chronic exposure estimates based on mean and 99th percentile consumption of shellfish by Shenzhen residents and mean LSTs contamination levels in the collected samples were from 2452 to 74 times lower than those associated with estimated acute exposure levels. [Display omitted] • Lipophilic shellfish toxins (LSTs) that contaminate shellfish consumed in Shenzhen, China, were assessed for the first time. • 11 individual LST concentration data of LSTs in commercial shellfish samples collected commercially across all seasons was measured for assessment. • The estimated acute exposure levels were below the ARfDs proposed by the European Food Safety Authority. • Data generated in this study provide a scientific basis for chronic risk assessment of LSTs. [ABSTRACT FROM AUTHOR]