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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]

Background and Purposes: Through this study, we hope to gain more insights into the differences in outcome following an ischemic stroke between the floating population and the indigenous population of Shanghai. Method: In this retrospective cohort study, we analyzed patients with first-ever acute ischemic stroke who were admitted to a comprehensive stroke center in the Minhang district, Shanghai, from January 1, 2019, to December 31, 2020. All patient's demographic data and medical histories were prospectively collected and they were followed up for at least 3 months. The Indigenous population of Shanghai was defined as patients with an identification number starting with 310. All others were treated as floating population. The primary outcome was defined as an unfavorable prognosis at 3 months, with a modified Rankin Scale (mRS) score above 1. Secondary outcomes included the use of emergency medical service (EMS), 3 h arrival rate, and endovascular therapy in eligible patients. Logistic regression analysis was applied to investigate the differences. Results: Finally, 698 patients with first-ever acute ischemic stroke were included (with mean age of 65.32 years, 74.6% men). Of these, 302 patients belonged to the floating population group. Indigenous populations with ischemic stroke were older than the floating population (68.26 years vs. 61.47 years, P < 0.001). The floating population was more likely to achieve favorable outcomes at 3 months compared with the indigenous population in multivariable logistic regression analysis [Odds ratio (OR): 0.49, 95% CI: 0.32–0.75, P = 0.001]. The use of EMS, 3 h arrival rate, and the application of endovascular therapy were comparable between the floating population and indigenous population (OR: 0.89, 95% CI: 0.62–1.27, P = 0.519; OR: 0.78, 95% CI: 0.56–1.09, P = 0.14; and OR: 0.82, 95% CI: 0.54–1.26, P = 0.365, respectively). Conclusion: Compared with the indigenous population, the floating population with the first-ever ischemic stroke was more likely to have a favorable outcome at 3 months. [ABSTRACT FROM AUTHOR]

Ammonia (NH 3) is a vital precursor of secondary aerosols, which play an important role in urban air pollution. The passive observation of NH 3 in the urban atmosphere showed higher concentrations than conventionally believed; however, the NH 3 dynamics remain limited due to the paucity of active measurements with fast response instruments. In this study, intensive online measurements of ambient NH 3 were conducted using cavity ring-down spectroscopy in late spring and early summer 2020 at the megacities of Beijing and Shanghai in northern and southern China. The results show that the average NH 3 concentration in Beijing (23.1 ± 10.3 ppb) was nearly double that in Shanghai (12.0 ± 5.0 ppb). This spatial difference was confirmed by satellite column observations and bottom-up emission patterns. In addition, there was a significant increase in NH 3 concentrations during the morning in our study. This special diurnal profile was a universal feature, with an occurrence frequency exceeding 50% in both cities. These frequent morning increases were mainly caused by motor vehicle emissions, with an additional contribution from the residual layer breakup for one-quarter of the days in the morning increase. On these days, the NH 3 concentration increased by approximately 20% due to the downward mixing of the residual layer rupture. The unique data observed here could be used to validate the chemistry and transport models at a higher time resolution and improve the understanding of the current status of NH 3 pollution in the urban atmosphere. [Display omitted] • 1 Hz NH 3 observations were conducted at megacities of Beijing and Shanghai. • Atmospheric NH 3 concentrations in urban Beijing were double that in Shanghai. • A morning pulse of NH 3 levels was a common feature at Beijing and Shanghai. • Highly frequent morning increases of NH 3 were mainly caused by vehicle emissions. • Boundary layer rupture further enhanced the rapid increase of NH 3 in the morning. [ABSTRACT FROM AUTHOR]