Parthenope University of Naples

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    29604 research outputs found

    Il nuovo regime fiscale delle cripto-attività nella legge di bilancio 2025

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    La legge di bilancio 2025 ha introdotto importanti novità nel regime fiscale delle cripto attività. È stata eliminata la soglia di esenzione di 2.000 euro, aumentata l’aliquota sulle plusvalenze al 33% a partire dal 2026 e reintrodotta la possibilità di rideterminare il costo fiscale delle cripto-attività, detenute al 1° gennaio 2025, versando un’imposta sostitutiva del 18%. L’intento del legislatore è chiaro: da un lato, incrementare il gettito fiscale e, dall’altro, scoraggiare gli investimenti in cripto-attività per il loro presunto carattere speculativo. Tuttavia, sebbene la legge di bilancio 2025 sembri avere compiuto un primo, seppure parziale, passo in avanti verso la differenziazione normativa tra le cripto-attività non finanziarie e quelle finanziarie (seppure in forma digitale), emergono numerose criticità sia per gli investitori che per gli intermediari, che rischiano di vanificare i potenziali benefici degli sforzi del legislatore tributario per regolamentare il settore crypto

    How does horizontal ecological compensation promote the coupled development of ecological environment protection and high-quality economy growth? Evidence from China's circular economy practices

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    The horizontal ecological compensation system is a concrete practical arrangement for the development of a circular economy and an important driving force for promoting the win-win situation of protection and development. We used the Yellow River Basin (Henan–Shandong section) horizontal ecological protection compensation pilot project as a quasi-natural experiment and employed the difference-in-differences method to empirically test the direct impact and mediating effects of horizontal ecological compensation on ecological and environmental protection and high-quality economic development. Results reveal that the implementation of the pilot policy for horizontal ecological compensation can promote the coupled development of ecological environment protection and high-quality economy growth, with a greater impact on ecological environment protection (0.0326) than on high-quality economic growth (0.0171). The three variables of building digital infrastructure, adjusting industrial structure, and improving land resource utilization have a significant positive mediating effect, while the mediating effect of improving water resource utilization has not yet become apparent. The effect of the pilot policy is mainly reflected in the upstream Henan section (0.0291) and has an insignificant negative impact on the downstream Shandong section (−0.0060). The conclusion provides theoretical support for exploring the path to green and high-quality development from the perspective of horizontal ecological compensation and offers an important practical approach for governments worldwide to develop a circular economy

    Do Fiscal Incentives Boost Energy Transition and Energy Efficiency? The Case of Italian Bonuses (and Superbonuses)

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    This paper aims to contribute to the ongoing debate surrounding the efficacy of fiscal incentives in enhancing efficiency and boosting the energy transition. Using a PVAR model in Italian regions, the study examines the concurrent impact of fiscal incentives, energy consumption, and energy transition. The evidences revealed by the econometric method are in depth analysed through a non-hierarchical fuzzy clustering method. Results confirm the effectiveness of the incentives to improve energy efficiency. They are useful for government focused to foster a low-carbon-oriented and grid-friendly adoption in the energy transition context but are attractive mainly for high-income households already determined to perform more energy-saving renovations to meet their high housing costs

    Far-from-Equilibrium Traveling Pulses in Sloped Semiarid Environments Driven by Autotoxicity Effects

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    In this work, we study the influence of autotoxicity on vegetation patterns, by studying the existence and properties of traveling vegetation pulses. To that end, we consider an extension of the one-dimensional Klausmeier model that accounts for the toxicity compounds. Numerical simulations are first conducted to capture the qualitative behaviors of the pulse--type solutions and, then, geometric singular perturbation theory is used to prove the existence of such traveling pulses by constructing the corresponding homoclinic orbits in the associated four-dimensional system. A scaling analysis on the investigated model is performed to identify the asymptotic scaling regime in which traveling pulses can be constructed. Interestingly, due to the autotoxicity extension, the use of geometric blowup techniques can be avoided, in contrast with previous work [P. Carter and A. Doelman, SIAM J. Appl. Math., 78 (2023), pp. 3213--3237]. Some biological observations are extracted from the analytical results and the role of autotoxicity in traveling patterns is emphasized. Finally, the analytically constructed solutions are compared with the numerical ones, leading to a good agreement that confirms the validity of the conducted analysis. Numerical investigations are also carried out in order to gain additional information on vegetation dynamics

    Measurement and Analysis of Biomedical Signals from Conductive Textiles

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    The development of flexible electronics is contingent upon the utilisation of multifunctional electronic fabrics, or e-textiles. However, the production of these materials is currently challenging, requiring precise print control, excellent flexibility, and washability. This study documents the creation of fully flexible textile-based electrical circuits using a screen-printing technique with an innovative commercial ink based on graphene-related materials. The formulated ink was applied to produce conductive pathways of varying widths on different types of cotton and polyester substrates. The pathways exhibited significant differences in resistivity for different substrate/ink combinations. Experimental tests have demonstrated that the conductivity of a material is significantly influenced by the nature of the substrate, specifically the arrangement of the warp and weft. The resistivity of fabrics with different warp and weft structures varies, ensuring accurate transmission of the electrical signal. This work offers insights into the manufacturing of smart wearable devices using screen printing and presents intriguing findings.Clinical Relevance- The development of flexible and washable e-textiles with reliable conductivity represents a significant advancement in the integration of smart textiles into healthcare applications. These materials have the potential to facilitate continuous, unobtrusive monitoring of physiological parameters such as heart rate, respiration, and movement, which would benefit patients with chronic conditions, those recovering from surgery, and those undergoing rehabilitation. The enhancement of wearability and durability in such technologies holds considerable potential to improve remote patient monitoring, reduce hospital visits, and facilitate early detection of health anomalies

    Assessment of Charge Dilution Strategies to Reduce Fuel Consumption in Natural Gas-Fuelled Heavy-Duty Spark Ignition Engines

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    The need to decarbonize the road transport sector is driving the evaluation of alternative solutions. From a long-term perspective, biomethane and e-methane are particularly attractive as green energy carriers and a part of the solutions for the sustainable freight on-road transport, as they offer significant CO2-equivalent emissions savings in a net Well-to-Wheel assessment. However, to make methane-fuelled spark ignition (SI) heavy-duty (HD) engines competitive in the market, their efficiency must be comparable to the top-performing diesel applications that dominate the sector. To this end, dilution techniques such as exhaust gas recirculation (EGR) or lean air–fuel mixtures represent promising solutions. Within limits specific to the engine’s tolerance to the used strategy, charge dilution can improve thermal efficiency impact on the pumping and wall heat loss, and the heat capacity ratio (γ). However, their potential has never been explored in the case of methane SI HD engines characterized by a semi diesel-like combustion system architecture. This work presents an experimental study to characterize the energy and pollutant emission performance of a state-of-the-art SI HD gas single-cylinder engine (SCE) operating with EGR or with lean conditions. The engine type is representative of most HD powertrains used for long-haul purposes. The designed test plan is representative of the majority of on-road operating conditions providing an overview of the impact of the two dilution methods on the overall engine performance. The results highlight that both techniques are effective for achieving significant fuel savings, with lean combustion being more tolerable and yielding higher efficiency improvements (10% peak vs. 5% with EGR)

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    Archivio della ricerca - Università degli studi di Napoli "Parthenope"
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