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Background: Visceral obesity is associated with high cardiovascular events risk in type 2 diabetes mellitus (T2DM). Whether normal-weight visceral obesity will pose a higher atherosclerotic cardiovascular disease (ASCVD) risk than body mass index (BMI)-defined overweight or obese counterparts with or without visceral obesity remains unclear. We aimed to explore the relationship between general obesity and visceral obesity and 10-year ASCVD risk in patients with T2DM. Methods: Patients with T2DM (6997) who satisfied the requirements for inclusion were enrolled. Patients were considered to have normal weight when 18.5 kg/m2 ≤ BMI < 24 kg/m2; overweight when 24 kg/m2 ≤ BMI < 28 kg/m2; and obesity when BMI ≥ 28 kg/m2. Visceral obesity was defined as a visceral fat area (VFA) ≥ 100 cm2. Patients were separated into six groups based on BMI and VFA. The odd ratios (OR) for a high 10-year ASCVD risk for different combinations of BMI and VFA were analysed using stepwise logistic regression. Receiver operating characteristic (ROC) curves for diagnosing the high 10-year ASCVD risk were constructed, and areas under the ROC curves were estimated. Potential non-linear relationships between VFA levels and high 10-year ASCVD risk were examined using restricted cubic splines (knot = 4). Multilinear regression was used to identify factors affecting VFA in patients with T2DM. Results: In patients with T2DM, subjects with normal-weight visceral obesity had the highest 10-year ASCVD risk among the six groups, which had more than a 2-fold or 3-fold higher OR than those who were overweight or obese according to BMI but did not have visceral obesity (all P < 0.05). The VFA threshold for high 10-year ASCVD risk was 90 cm2. Multilinear regression showed significant differences in the effect of age, hypertension, drinking, fasting serum insulin, fasting plasma glucose, 2 h postprandial C-peptide, triglyceride, total cholesterol, high-density lipoprotein cholesterol, and low-density lipoprotein cholesterol on VFA in patients with T2DM (all P < 0.05). Conclusions: T2DM patients with normal-weight visceral obesity had a higher 10-year ASCVD risk than BMI-defined overweight or obese counterparts with or without visceral obesity, which should initiate standardised management for ASCVD primary prevention. [ABSTRACT FROM AUTHOR]

This paper examines the impact of pay gap on the quality of the internal control. Using state-owned enterprises listed in China from 2012 to 2019 as samples, we find new evidence of an inverted U-shaped relationship between the pay gap and internal control quality, which includes the executives' internal pay gap, external pay gap, and executives-employees pay gap. Furthermore, we also find that there is an inverted U-shaped relationship between the pay gap and the internal control quality in state-owned enterprises with commercial competition, but we don't find similar results for the samples of state-owned enterprises with specific functions. In addition, we provide evidence that the pay gap not only has a direct impact on internal control quality but also has an indirect impact on internal control quality through agency costs. This study supplements research on internal control quality from the perspective of incentives. [ABSTRACT FROM AUTHOR]

By utilizing listed firms in mainland China during 2008 to 2017, this paper investigates how air pollution affects corporate tax avoidance. The results show that higher levels of air pollution promote tax avoidance by firms subject to the pollution. To investigate this linkage, we conduct a series cross-section analyses which confirm the incentivizing effect of air pollution on corporate tax avoidance behavior. The results indicate that the association between air pollution and corporate tax avoidance is more pronounced for firms in high-polluting and monopolistic industries, state-owned enterprises and in districts where the government exerts less tax and economic influence. We apply robust checks, including the random discontinuity design regression, instrumental variable regression in order to confirm the casual effect of air pollution on corporate tax avoidance behaviors. Our results show that air pollution shapes corporate tax avoidance through employees' mood and operating efficiency. This study not only enriches the studies about how the external natural environment can reshape firm's corporate tax avoidance behaviors, but also provides strong evidence that the government needs to improve environmental law enforcement. More generally, there are policy implications for developing and developed countries alike: they need to attach much greater importance to environmental regulation and financial governance. [ABSTRACT FROM AUTHOR]

Cities worldwide are facing a significant threat of stormwater hazards caused by the increase in extreme downpours and urbanization. Meso-level urban stormwater management focuses on alleviating the detrimental impacts of urban flooding and enhancing water resource utilization at the block or community scale, typically through 1) specific policies and management rules; 2) catchment-scale scenario simulation, optimization and evaluation; 3) the group of stormwater control measures implementation. It may effectively coordinate macro-level urban stormwater management planning and micro-level distributed stormwater control facilities. This study conducts a review of Urban Stormwater Management at Meso-level (USM-M) with a view to research publication trends, citation analysis, geographic spread and subject category, as well as content analysis, including temporal progression and research gaps. The Web of Science database and CiteSpace are used for the bibliometric analysis of 66 articles from 2006 to 2021. The results show that the number of USM-M topic articles generally has an upward trend over the years. Whilst the United States and China are leading research on this topic, the European countries have diverse local research and dense cooperation. Research foci have generally shifted from theoretical frameworks to multi-element subdivided topics and specific technical roadmaps. Moreover, the spatial layout optimization and multi-functional integration are, or will be, potential research directions in terms of enhancing stormwater utilization and co-benefits of USM-M. This systematic review concludes trends, challenges and potential approaches of USM-M, and aims to provide recommendations for researchers and policymakers on the development of a more advanced and comprehensive USM-M. • This paper aims to quantitatively and qualitatively review how Urban Stormwater Management at Meso-level (USM-M) is being studied and applied. • The question was "What are the trends, challenges and approaches of USM-M research?". • USM-M is applied at the catchment, block, community scale, and play a coordinator role between macro-level and micro-level. • Research focus has shifted from theoretical frameworks to subdivided topics and specific technical roadmaps. • Optimal spatial layout and multi-functional integration of USM-M implementation are potential directions. [ABSTRACT FROM AUTHOR]

GF-6 is the first optical remote sensing satellite for precision agriculture observations in China. Accurate identification of the cloud in GF-6 helps improve data availability. However, due to the narrow band range contained in GF-6, Fmask version 3.2 for Landsat is not suitable for GF-6. Hence, this paper proposes an improved Fmask based on the spectral-contextual information to solve the inapplicability of Fmask version 3.2 in GF-6. The improvements are divided into the following six aspects. The shortwave infrared (SWIR) in the "Basic Test" is replaced by blue band. The threshold in the original "HOT Test" is modified based on the comprehensive consideration of fog and thin clouds. The bare soil and rock are detected by the relationship between green and near infrared (NIR) bands. The bright buildings are detected by the relationship between the upper and lower quartiles of blue and red bands. The stratus with high humidity and fog_W (fog over water) are distinguished by the ratio of blue and red edge position 1 bands. Temperature probability for land is replaced by the HOT-based cloud probability (LHOT), and SWIR in brightness probability is replaced by NIR. The average cloud pixels accuracy (TPR) of the improved Fmask is 95.51%. [ABSTRACT FROM AUTHOR]

The Yangtze River protection strategies are expected to improve the water quality and ecological function of the Yangtze River Estuary (YRE). The concentrations of 16 polycyclic aromatic hydrocarbons (PAHs) and 6 heavy metals (HMs) in the YRE were measured and the riverine fluxes were calculated subsequently. In particular, the concentrations of low molecular weight PAHs (LMW-PAHs), arsenic (As) and mercury (Hg) in seawater decreased over time, while those of other studied pollutants did not change a lot. In sediments, the concentration changes for all the pollutants were insignificant. For the present pollutants, the river input is the dominant source, and the flux decreased after the protection. The contribution of the discharge from wastewater treatment plants (WWTPs) was quantified. Its influence cannot be ignored. The seafood quality remained stable and the risk via diet was insignificant. Long-term monitoring is necessary, and the positive impact of the Protection Strategy is gradually emerging., Competing Interests: Declaration of competing interest Qian Wang reports was provided by the Shanghai Pudong New Area Economic Commission. Qian Wang reports was provided by the Key Laboratory of Marine Ecological Monitoring and Restoration Technologies., (Copyright © 2022 Elsevier Ltd. All rights reserved.)