Parthenope University of Naples
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EMBODIED COGNITION E INTELLIGENZA ARTIFICIALE NELL’EDUCAZIONE INCLUSIVA: UN QUADRO TEORICO A SUPPORTO DELLA DISABILITÀ
No full textIl presente contributo indaga il legame profondo tra l’approccio dell’Embodied Cognition e le dinamiche
di apprendimento, con un focus specifico sulla didattica inclusiva per la disabilità e sulle opportunità offerte
dall'Intelligenza Artificiale. Partendo dal presupposto che la conoscenza non sia un mero accumulo di dati astratti,
l'analisi dimostra come il sapere nasca dal dialogo costante tra fisicità, processi mentali e spazio circostante. In
questo contesto, l’intelligenza artificiale non si configura come un rimpiazzo dei processi mentali umani, bensì come un’impalcatura tecnologica capace di facilitare l’accesso ai contenuti e di renderli più stimolanti. Le
evidenze raccolte indicano che un approccio pedagogico attento alla dimensione corporea, supportato da
strumenti digitali evoluti, può contribuire in modo significativo alla riduzione delle barriere educative. L’articolo
si conclude sottolineando la necessità di un design educativo che sappia integrare l’innovazione tecnologica
senza perdere di vista i principi etici e il ruolo centrale della relazione umana.This paper explores the deep connection between the Embodied Cognition approach and learning
dynamics, with a specific focus on inclusive teaching for disabilities and the opportunities offered by Artificial
Intelligence. Starting from the assumption that knowledge is not merely an accumulation of abstract data, the
analysis demonstrates how knowledge arises from the constant dialogue between physicality, mental processes,
and the surrounding space. In this context, artificial intelligence is not conceived as a replacement for human
mental processes, but rather as a technological scaffold capable of facilitating access to content and making it
more engaging. The evidence gathered indicates that a pedagogical approach attentive to the bodily dimension,
supported by advanced digital tools, can make a significant contribution to reducing educational barriers. The
article concludes by emphasizing the need for an educational design that can integrate technological innovation
without losing sight of ethical principles and the central role of human relationships
La certificazione del Tax Control Framework
No full textIl contributo analizza il ruolo della certificazione del Tax Control Framework (TCF) quale leva strategica nella gestione del rischio fiscale e nel potenziamento del regime di adempimento collaborativo. Muovendo dal quadro normativo europeo e nazionale, il lavoro ricostruisce l’evoluzione della disciplina italiana, soffermandosi sulle innovazioni introdotte dalla legge delega per la riforma fiscale e dai successivi decreti attuativi e correttivi, che hanno attribuito alla certificazione del TCF una funzione centrale nell’accesso e nella permanenza nel regime. Particolare attenzione è dedicata alla ratio sottesa al nuovo obbligo di certificazione nonché ai benefici in termini di riduzione dei tempi di ammissione al regime di adempimento collaborativo. Il contributo evidenzia, tuttavia, le criticità applicative emerse, con specifico riferimento alla disparità di trattamento tra imprese già ammesse al regime e nuovi istanti, soprattutto in presenza di mutamenti significativi nei processi aziendali e nella governance. L’analisi si concentra, inoltre, sulla metodologia di certificazione delineata dalle Linee Guida dell’Agenzia delle entrate, distinguendo tra valutazione del “design” del sistema e verifica della sua efficacia operativa, nonché sul ruolo e sulle responsabilità del professionista certificatore. Vengono esaminati i profili problematici connessi alla periodicità e all’ampiezza dei test di efficacia, alla distinzione tra attestazione e aggiornamento della certificazione e al coordinamento tra normativa regolamentare e prassi amministrativa. In conclusione, il lavoro sottolinea l’esigenza di un intervento del legislatore tributario, volto a garantire coerenza sistematica, parità di trattamento tra i contribuenti e certezza applicativa, valorizzando la certificazione del TCF non solo come requisito di accesso al regime di adempimento collaborativo, ma anche come elemento qualificante della governance aziendale e della compliance fiscale integrata, anche in chiave ESG
Craft beer brands: leveraging collaborative business systems for sustainable brand building
No full textSynthesis and characterization of non-fluorinated membrane for fuel cell applications
No full textIn the challenging path toward the energy transition, the World is facing the urgent need to reduce greenhouse gas emissions and gradually move away from fossil fuels. In this context, fuel cells are emerging as one of the most promising technologies for producing clean and sustainable energy, as they can directly convert the chemical energy of fuels, such as hydrogen, into electricity. The versatility of fuel cells enables a wide range of applications, from hydrogen-powered vehicles to the generation of electricity and heat for residential, commercial, and industrial uses. In a global energy scenario increasingly focused on sustainability, efficiency, and security of supply, fuel cells represent not only an advanced technological solution but also a key element in the future energy mix. In line with the sustainability goals defined by European and international standards, this Thesis focuses on the development of new polymeric membranes to be used as solid electrolytes in proton-exchange membrane fuel cells (PEMFC) that are more environmentally friendly, cost-effective, and, at the same time, high-performing and durable compared to those currently used. This ambitious objective was pursued through a comprehensive research plan including the design and synthesis of new non-fluorinated polymers, followed by their detailed thermal, mechanical, and morphological characterization, and finally by their electrochemical testing—carried out, in some cases, directly on electrochemical devices assembled with the newly developed membranes. Specifically, this work focuses on the development of polymer membranes obtained through chemical (Chapters I and V) and morphological-structural (Chapter IV) modifications of commercial, widely available polymers such as poly(2,6-dimethyl-1,4-phenylene)oxide (PPO) and poly[2,2′-m-(phenylene)-5,5′-bibenzimidazole] (m-PBI), suitable for low and high-temperature fuel cell applications, respectively. Chapter I provides an overview of the global energy context and the fundamentals of fuel cell technology, emphasizing the need for non-fluorinated polymer membranes that meet modern environmental and performance standards. Chapter II and III describes in detail the chemical, physical, mechanical, and electrochemical characterization techniques used throughout the work. Chapter IV presents the synthesis and characterization of sulfonated poly(2,6-dimethyl-1,4-phenylene)oxide (sPPO) membranes, obtained by sulfonating PPO to impart key properties such as hydrophilicity, water uptake, and proton conductivity. Structural analyses, including FTIR spectroscopy, wide-angle X-ray diffraction (WAXD), as well as thermal, mechanical, and electrochemical tests, allowed the evaluation of proton conductivity as a function of temperature and humidity. The results are discussed in comparison with commercial benchmarks such as Nafion® and Pemion®, highlighting the main strengths and weaknesses of these different materials. Chapter V focuses on PBI-based membranes designed for high-temperature PEM applications. In particular, it explores innovative production techniques such as electrospinning and examines in detail the influence of fibrous morphology on the chemical, physical, and electrochemical properties of the membranes. Finally, Chapter VI focuses on the synthesis and characterization of a new aminated derivative of PPO to be used in high temperature PEM applications. Overall, this Thesis contributes to the challenging goal of developing fuel cell components that combine high performance with environmental and economic sustainability. The results obtained, though preliminary, are very promising and are intended to serve as a foundation for future studies and as a stimulus for the scientific community to continue exploring innovative polymer materials through chemical and structural modifications
Essays on the Economics of Innovation in the Italian Agricultural sector
No full textThe thesis aims to offer a reflection on European agricultural policies (the Common Agricultural Policy), particularly on those measures that encourage farmers to participate in systems oriented toward knowledge exchange in order to take part in the entire innovation process (the so-called Agricultural Knowledge and Innovation Systems – AKIS). My interest in these policies stems from the Master’s program I had the pleasure of completing at the University of Naples Federico II (at the Portici Centre), focused on Agricultural Policy. The central question I addressed is whether public funding for R&D is truly contributing to reshaping the profile of farmers in the Italian context. As I highlight in the first chapter of the thesis, the former Agricultural Districts (now Food Districts) have experienced a growing awareness among local actors regarding issues of innovation and knowledge exchange—topics that are today framed within the broader AKIS framework. Building on this framework, in the second chapter I investigated the profile of farmers who benefited from public R&D funds (measured through support under the AKIS measures of the CAP). Finally, the scarcity of data and the limited degree of monitoring by public institutions on these policies led me, in the third chapter, to focus on the more specific EIP-AGRI policies—initiatives aimed at establishing public-private R&D partnerships led by farmers. Through web scraping of information on these projects and the use of Large Language Models to code their characteristics quantitatively, the study presents an analysis of Operational Groups (the partnerships) and their performance in terms of innovativeness
L’Italia e la Riforma Accrual: prospettive di implementazione dei sistemi contabili pubblici
No full text
Design, Modeling and Experimental Validation of an Integrated Bifacial PV–Hydrogen–Fuel Cell System
No full textThis doctoral thesis work was born in the context of the collaboration between Graded S.p.A. and the University of Sharjah (UAE), with the aim of studying, implementing and testing an integrated system for the production and use of green hydrogen powered by a bifacial photovoltaic system. The energy produced is used to power an electrolyzer and then a fuel cell, configuring a complete cycle of hydrogen generation and use in a real context. The research activity combines experimental investigation and numerical modeling, paying particular attention to the characterization of the performance of the plant in real operating conditions and to the evaluation of the benefits deriving from the use of bifacial photovoltaic technology in an area with high solar radiation and high albedo conditions. The thesis is divided into several phases: • Analysis of the context and state of the art of the technologies used. • Design of the innovative experimental system. • Experimental campaign and data analysis. • System modeling and simulation. • Discussion of results and development prospects. The goal is to demonstrate the technical-operational feasibility of a system for the production and use of green hydrogen integrated with bifacial photovoltaics and to provide guidelines for the design and optimization of similar solutions in future scenarios, contributing to the progress of the energy transition towards zero-emission carriers
