VIVAT, a Definitive VAT System for Europe?

Fehr, Hans,Polo, Clemente 세종대학교 국제경제연구소 2003 Journal of Economic Integration Vol.14 No.1

The paper examines the efficiency effects of the viable integrated value-added tax(VIVAT)system,which was recently proposed as the future Vat system for Europe. We first describe the difference in the administration of the current transitional system and the VIVAT system. Then we present a computable general equilibrium model featuring eleven EU regions and eleven production sectors. Finally we evaluate the adoption of two different tax rate structures unred the VIVAT system using numerical simulations. Our results indicate that efficiency effects from adopting a uniform tax rate structure could be quite substantial. However, these gains are not spread uniformly across countries and some countries could even be net losers. Under a dual tax rate structure, these losses will be even more pronounced.

Sign and Culture - As hort Visitto Saussure’ s Laborat or yofdaily Comparisons

Johannes Fehr 한국영상문화학회 2007 영상문화 Vol.12 No.-

소쉬르-탈구조주의

Johannes Fehr 한국기호학회 2007 기호학연구 Vol.21 No.-

소쉬르-탈구조주의 요하네스 페르 이 글은 소쉬르의 텍스트에 나타난 언어의 양면성의 본질을 지적하면서, 소쉬르가 제네바에서 행한 일반언어학 강의에 나타난, 랑그 시스템에 있어서 ‘차이’ 개념을 고찰한다. 랑그에서 ‘상태’와 ‘변화’는 ‘사건’이라는 개념을 낳고, 랑그가 이 사건을 서술한다. 또 언어의 문제로서 기호 개념을 환기하면서, 단어의 의미는 사건 자체가 아니라, 상태를 서술하는 것으로 ‘의미’하는 힘을 가진다. 랑그에 관한 논의에서, 문제는 ‘차이’라는 것의 존재가 무엇이고, 어떻게 존재하고 있는지를 먼저 해명하여야 한다. 랑그에는 오직 차이만이 존재한다는 소쉬르의 명제는, 언어 과학의 온전한 대상인 ‘랑그’ 그 자체가 관계성의 차원에서 발견된다는 뜻이며, 그리고 ‘관계성’을 통해 우리가 이해하는 것 이상으로 초월하는 차이가 존재한다는 것을 의미한다.

Environmental Impact Analysis and Management in the Public School Context

( Manfred Fehr ),( Regina Crosara ) 한국폐기물자원순환학회 2011 ISWA Vol.2011 No.0

Disease progression and recurrence in women treated for vulvovaginal intraepithelial neoplasia

Mathias K. Fehr,Marc Baumann,Michael Mueller,Daniel Fink,Siegfried Heinzl,Patrick Imesch,Konstantin Dedes 대한부인종양학회 2013 Journal of Gynecologic Oncology Vol.24 No.3

Objective: The malignant potential of intraepithelial neoplasia of the vulva and vagina after treatment is not well defined. Our objective was to examine risk factors for recurrence and invasive disease. Methods: Four hundred sixty-four women with biopsy proven high-grade intraepithelial neoplasia of the vulva and vagina were identified in the electronic databases of four colposcopy clinics. Inclusion criteria were a follow-up of more than one year, no history of invasive cancer and no invasive cancer within the first year after initial treatment. We investigated the potential factors associated with recurrence and progression using a logistic regression analysis to estimate odds ratios (ORs) and 95% confidence intervals (CIs). Results: Of the 411 eligible patients, 123 patients (29.9%) recurred later than one year after initial treatment and 24 patients (5.8%) progressed to invasive disease. According to multivariate analyses, the risk factors associated with recurrence were multifocality (OR, 3.33; 95% CI, 2.02 to 5.51), immunosuppression (OR, 2.51; 95% CI, 1.09 to 5.81), excision as initial treatment (vs. laser evaporation; OR, 1.79; 95% CI, 1.11 to 2.91) and smoking (OR, 1.61; 95% CI, 1.02 to 2.55). Risk factors for progression to invasive disease were immunosuppression (OR, 4.00; 95% CI, 1.30 to 12.25), multifocality (OR, 3.05; 95% CI, 1.25 to 7.43) and smoking (OR, 2.97; 95% CI, 1.16 to 7.60), but not treatment modality. Conclusion: Laser evaporation combined with extensive biopsy is at least as efficacious as initial treatment of intraepithelial neoplasia with excision. Smoking is a risk factor for both recurrence and progression to invasive disease. Hence, smoking cessation should be advised and maintaining a long follow-up period due to late relapses is necessary.

소쉬르-탈구조주의

요하네스페르 ( Johannes Fehr ) 한국기호학회 2007 기호학연구 Vol.21 No.-

녹색 이구아나의 방광결석증

장인호,안미영,Michael Fehr 한국임상수의학회 1998 한국임상수의학회지 Vol.15 No.2

A female Green iguana (Iguana iguana) was brought to the small animal clinic in Hannover Veterinary school because of anorexia and convulsion. Two months ago, the owner bought two iguanas, one female and one male and had to take a female to the one of local small animal clinic because she, born in 19931 didn't eat well and showed the tremor of the legs. The veterinarian suspected it to have a calcium deficiency and gave an injection of calcium and vitamin D3. But still during the last two months, the female iguana did only eat some lettuce while the other male ate lettuce, fruits and commercial cat-food ($Whiskas^{\circledR}$, Effem, Verden). It was not possible to evaluate the rations of these different "food-components". They are kept in the terrarium with water container. By palpation of the abdomen, hard thing like stone was palpated in the mid-region. The blood test wasn't carried out because of the difficulties of getting blood and because of her bad condition. It was firmly diagnosed as cystic calculus through radiography. Since the animal is in shock state already, the prognosis after surgery was bad. It was assumed to be too late to expect its surviving with the surgery carried out or without it. Cystotomy was performed in the cranial ventral paramedian incision in order to preserve the large ventral abdominal vein in the linen alba region. After two stay sutures ("holding suture" ) with 5-0 polyglactin 910 ($Vicryl^{\circledR}, Ethicon$) on the bladder, cystotomy was carried out and the stone inside was removed. Then, the bladder was closed in one-layer sutures. The abdomen was closed in simple interrupted suture with same material after the instillation of 10 ml saline solution into the abdominal cavity. The cystic calculus was in a size of $5.8{\times} 5.O{\times} 3.5 cm$. The analysis of the stone was carried out in two ways which are the infrared spectroscopy of the stone and quick analysis by $Merckognost^{\circledR}$(Diagnostica Merck, Merck). In the result of the infrared spectroscopy, the stone wee composed of 10% ammonium urate and 90% dihydrated uric acid. This iguana wasn't able to survive.n't able to survive.

Pre-operative fasting times for clear liquids at a tertiary children’s hospital; what can be improved?

Schmidt Alexander R.,Fehr James,Man Janice,D’Souza Genevieve,Wang Ellen,Claure Rebecca,Mendoza Julianne 대한마취통증의학회 2021 Anesthesia and pain medicine Vol.16 No.3

Background: The goal of preoperative fasting is to prevent pulmonary aspiration during general anesthesia. Fasting times are often prolonged leading to patient discomfort and risk for adverse events. This retrospective quality improvement survey evaluated effective nil-per-os (NPO) times and causes for prolonged NPO times with the aim to suggest improvement strategies by a newly founded fasting task force.Methods: Data from all electronic anesthesia records from 2019 at our institution were reviewed for fasting times. Our NPO instructions follow American Society of Anesthesiology guidelines and are calculated based on the patient’s arrival time (90 min before OR time). Primary outcome was the effective NPO time for clear liquids, secondary outcomes were incidence of delays and the parental compliance with the NPO instructions. Data are presented as median (interquartile range).Results: 9,625 cases were included in the analysis. NPO time was documented in 72.1% with a median effective NPO time of 7:13 h (7:36). OR in room times were documented in 72.8%, 2,075 (29.5%; median time 0:10 h [0:21]) were earlier and 4,939 (70.5%; median time 0:29 h [0:54]) were later than scheduled. Parental NPO compliance showed a median deviation for clear liquid intake of 0:55 h (8:30).Conclusions: This study revealed that effective NPO times were longer than current ASA guidelines. Contributing causes include case delays and parental non-compliance to NPO instructions. Thus, task force recommendations include change NPO instruction calculations to scheduled OR time versus arrival time, and encourage parents to give their child clear liquids at the instructed time.

The brain’s functional network architecture reveals human motives

Hein, Grit,Morishima, Yosuke,Leiberg, Susanne,Sul, Sunhae,Fehr, Ernst American Association for the Advancement of Scienc 2016 Science Vol.351 No.6277

<P>Goal-directed human behaviors are driven by motives. Motives are, however, purely mental constructs that are not directly observable. Here, we show that the brain's functional network architecture captures information that predicts different motives behind the same altruistic act with high accuracy. In contrast, mere activity in these regions contains no information about motives. Empathy-based altruism is primarily characterized by a positive connectivity from the anterior cingulate cortex (ACC) to the anterior insula (AI), whereas reciprocity-based altruism additionally invokes strong positive connectivity from the AI to the ACC and even stronger positive connectivity from the AI to the ventral striatum. Moreover, predominantly selfish individuals show distinct functional architectures compared to altruists, and they only increase altruistic behavior in response to empathy inductions, but not reciprocity inductions.</P>

Spatial gradient in value representation along the medial prefrontal cortex reflects individual differences in prosociality

Sul, Sunhae,Tobler, Philippe N.,Hein, Grit,Leiberg, Susanne,Jung, Daehyun,Fehr, Ernst,Kim, Hackjin National Academy of Sciences 2015 PROCEEDINGS OF THE NATIONAL ACADEMY OF SCIENCES OF Vol.112 No.25

<P><B>Significance</B></P><P>How do selfish and prosocial brains function differently with regard to valuing the welfare of others? The present study addresses this question by combining neuroimaging, computational modeling, and an instrumental conditioning paradigm. Contrary to the conventional notion of the dorsal medial prefrontal cortex (MPFC) implicated in mentalization, we found that it was selfish individuals who showed greater spatial segregation between ventral and dorsal MPFC, which encoded self- and other-regarding values, respectively. Prosocial individuals, on the other hand, were characterized by overlapping self–other representation in the ventral MPFC and by stronger functional coupling between MPFC and striatum while representing and updating the value of other-regarding choices. These findings provide rigorous scientific evidence of neural markers reflecting individual differences in human prosociality.</P><P>Despite the importance of valuing another person’s welfare for prosocial behavior, currently we have only a limited understanding of how these values are represented in the brain and, more importantly, how they give rise to individual variability in prosociality. In the present study, participants underwent functional magnetic resonance imaging while performing a prosocial learning task in which they could choose to benefit themselves and/or another person. Choice behavior indicated that participants valued the welfare of another person, although less so than they valued their own welfare. Neural data revealed a spatial gradient in activity within the medial prefrontal cortex (MPFC), such that ventral parts predominantly represented self-regarding values and dorsal parts predominantly represented other-regarding values. Importantly, compared with selfish individuals, prosocial individuals showed a more gradual transition from self-regarding to other-regarding value signals in the MPFC and stronger MPFC–striatum coupling when they made choices for another person rather than for themselves. The present study provides evidence of neural markers reflecting individual differences in human prosociality.</P>