This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance.

Within the context of China’s Urban Employees’ Basic Pension Insurance (UEBPI), this paper constructs an actuarial model to analyze the financial imbalance risk of contribution rate reduction and to investigate the possibility of further reducing the contribution rate. It is found that the UEBPI fund would show financial imbalance risk in 2024 if the contribution rate is 16%, and no control strategy is introduced. In the case of single strategy (the collection system reform, delay of retirement age, or the introduction of external finance), the financial sustainability of the UEBPI fund could be improved to some extent, whereas the financial imbalance risk remains huge. In the case of a package of control strategies being implemented, the UEBPI fund could be able to continue its operation until 2060, and the contribution rate can be further reduced by 0–4 percentage. Therefore, the implementation of a package of control strategies presents a prerequisite for controlling the financial imbalance risk and further reducing the contribution rate.

Leishenshan Hospital was an urgently built filed hospital in Wuhan only for treating coronavirus disease 2019 patients. From the 8th of February it received the first cohort of patients until the closure day, 15th of April, it totally accepted 2011 COVID-19 patients including 20.9% severe and 79.1% non-severe cases with a case fatality rate (CFR) 2.2% (95%CI 1.6-3.0%). Totally 1917 (95.3%, 95%CI 94.3-96.2) patients were cured with a recovery rate of 86.2% in severe group and 100.0 % in non-severe group. On the 8th of April 2020, Wuhan city eased the lockdown policy after 76 days of the most restrict measurement ever. Herein, we collected 509 medical records from Leishenshan hospital to share some commonly interested COVID-19 clinical data. Short CommunicationLeishenshan Hospital was an urgently built field hospital in Wuhan only for treating coronavirus disease 2019 (COVID-19) patients. From February to April 2020, it totally accepted 2011 COVID-19 patients including 20.9% severe and 79.1% non-severe cases. At present, it is closed with a case fatality rate (CFR) is 2.2% (95%CI 1.6-3.0%). Totally 1917 (95.3%, 95%CI 94.3-96.2%) patients were cured with a recovery rate of 86.2% in severe group and 100% in non-severe group. On the 8 th of April 2020, Wuhan city eased the lockdown policy after 76 days of the most restrict measurement ever. Herein, we collected 509 medical records from Leishenshan hospital to share some commonly interested COVID-19 clinical data. All extracted and summarised data are showed in table 1.

Objectives: This study aimed to assess the influence of risk cognitive and characteristics of mobile phones using on sleep quality during the COVID-19 epidemic.Methods: We used the Pittsburgh Sleep Quality Index (PSQI), mobile phone use characteristics and a mobile phone use risk cognitive questionnaire, which was answered by 1207 college students. The data were statistically analyzed with SPSS 21.0 software.Results: There were significant differences in the general and poor sleep quality groups (p=0.013 and 0.037, respectively) between before and during the COVID-19 period. In the PSQI scores there were significant differences of the participants between before and during COVID-19 period with respect to dimensions other than sleep quality. Generalized linear regression analysis showed that the “pros and cons” (p=0.007) of mobile phone use for the items “How often do you take a break during use time?” (p=0.003), “Will subjectively increase the distance between the screen and the eyes?” (p=0.003), “Daily accumulated use time (hours)” (p=0.003) and “use time before bed with the lights off (hours)” (p<0.001) were significantly correlated with sleep quality.Conclusions: Risk cognitive and characteristics of mobile phone using influence sleep quality during the COVID-19 epidemic.