University of Teramo

Archivio della Ricerca - Università degli Studi di Teramo
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    24663 research outputs found

    Accountability-based accounting in the blame game for post-disaster aid

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    The paper compares two accountability systems concerning the aid provided after the Marsica earthquake occurred in Italy in 1915. The two account givers, the Government and a private Committee, face a hostile and favourable accountability environment respectively, because the media and public opinion severely criticized the response by the public authorities and praised the private initiative. The accounting systems adopted to operationalize the accountability systems are read in the light of the different dispositions of the accountability forums. While the Committee displays the full range of accounting practices available, discursive, calculative, and visual, the Government mainly relies on discursive practices and only exhibits a selection of calculative practices directing the audience towards specific blame-avoidance evaluation standards. By providing an example of an ‘attacking’ and defensive use of accounting, the study contributes to our understanding of the nexus between accounting, accountability, and blame avoidance in a post-natural disaster scenario

    Physicochemical and nutritional properties of functional fresh pasta with free and microencapsulated olive pomace extract.

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    The increased demand of consumers for healthy foods has generated interest among researchers and food producers in developing functional foods. Olive pomace (OP) can be used to obtain high-added value products, being a valuable source of phenols. The aim of the study was to assess the influence of incorporating OP extract, as free lyophilized (F-OPE) and as microencapsulated (M-OPE), on the physicochemical, nutritional, and sensory properties of fresh pasta “cavatelli.” Pasta samples with M-OPE were characterized by a higher yellow color and had higher total phenolic compounds content compared to samples with F-OPE (on average 0.43 vs. 0.39 mg gallic acid equivalents (GAE) g−1 of fresh sample), showing that the microencapsulation technique preserved polyphenols during pasta manufacturing. The experimental samples had lower moisture (on average 29% vs. 31.14%) and aw compared to the control pasta (CP), but still complied with Italian law, according to which fresh pasta must have at least 24% moisture and aw not higher than 0.97. Microencapsulation proved to be useful in retaining volatile organic compounds, as well as enhancing antioxidant activity. Scanning electron microscopy (SEM) analysis showed that samples with F-OPE had more porous and spongy structures. On the other hand, the gluten network was lost in pasta sample with the highest content of M-OPE. The intensity of odor and taste linked with raw cereal was more intense in CP, than in experimental ones. Bitterness and astringency were perceived most in samples with F-OPE, especially at high concentration. Indeed, considering the overall acceptability, all the samples gained a positive score, except for the sample with the highest F-OPE content

    Non - discrimination principle and the strange story of the deductions of family expenses

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    The 2025 Italian Financial Law introduced an innovative rule to differentiate IRPEF deductions for dependent family members distinguishing among resident taxpayers Italian, European or European economic area citizens from citizens of another countries in illogical way that violate European and Italian principles

    Streptococcus equi subsp. zooepidemicus: Epidemiological and Genomic Findings of an Emerging Pathogen in Central Italy

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    Streptococcus equi subsp. zooepidemicus (SEZ) is a major problem in equine veterinary medicine. Typically, a commensal in horses, SEZ can cause severe disease including respiratory infections, septicaemia and reproductive tract infections under certain conditions. Recent evidence suggests that humans can also develop severe disease infection through direct contact with infected animals or the consumption of contaminated unpasteurised milk and milk products. This study investigates SEZ strains isolated from nasal swabs of equidae in central Italy in 2023 to describe the epidemiology and genomic characteristics of circulating strains. A sampling plan was implemented to randomly collect nasal swabs from equid farms in the Abruzzo and Molise regions. In addition, a sampling form was designed to collect information on risk factors related to the presence of the bacterium and the potential development of respiratory disease. Relative risk was used to measure the association between the presence of SEZ in the samples and various variables. The swabs were analysed by real-time PCR and isolation. To confirm the identification and characterise the strains, the isolates were fully sequenced by next-generation sequencing (NGS) using the Illumina platform. A total of 478 animals from 99 farms were sampled and 30% of the animals tested positive for SEZ (79% horses, 20% donkeys, 1% mules). Forty-five percent of the farms tested positive for SEZ. Monitoring the clonal spread of SEZ is essential to understand the ecology of this emerging zoonotic pathogen, to assess the risk, and to implement effective control measures. In addition, genomic assessments are recommended to investigate the pathogenicity of circulating strains. This study provides a comprehensive understanding of the epidemiology and genomic diversity of SEZ strains isolated in central Italy

    L’evoluzione dei modelli di e-Government nell’Unione europea alla luce delle sfide poste dalla pandemia di Covid-19: un’analisi comparativa

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    The evolution of e-Government models in the European Union in the light of the challenges posed by the Covid-19 pandemic: a comparative analysis – This contribution intends to examine the effects of Covid-19 pandemic on the development of e-Government in some EU countries. It led, thus, to a dramatic rethinking of traditional models of public service delivery, particularly in areas, such as digital basic skills and digital public services. In the first part the contribution considers the European legislation and then, in the second part, it ends with a comparative analysis of some national experiences

    New approaches for forensic medicine

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    The post-mortem interval (PMI) is that period from death to discovery of a body; its precise and accurate estimation has always been at the centre of forensic pathologist research, is crucial to help establish the chronology of events surrounding death. Despite the numerous studies carried out over time, there is still no precise and reliable method to determine the exact time of death [1, 2]. For the increase interest in forensic medicine, the growth of road accidents and for what previously said, the research of new matrices, defined non- conventional, result fundamental for this field. First, a method was validated for cations quantification using a Dionex ICS 1600 equipped with a thermostated AS autosampler and a DS6 heated conductivity cell detector. It permits to quantify 10 cations in 60 minutes. An in vitro study was conducted, using real saliva samples and simulating the gastric fluid following Pharmacopoeia Eu (5.17.1). This part of the study is based on correlation between main macro-molecules linked to foods, avoiding them for PMI study. Real gastric fluids were analysed quantifying cation (with this validated method) and anions (with a previously validated method). All information about cause of death and PMI were gently furnished by coroner. Correlation between PMI and gastric fluid could be possible, but number of real samples analysed is too low to ensure the correct linearity. About anions, chloride and sulfate were the most present analytes, meanwhile for cations Ammonium and potassium were mostly found in real samples. These preliminary results suggest that ion detection may be useful in estimating the PMI

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    Archivio della Ricerca - Università degli Studi di Teramo is based in Italy
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