Archivio istituzionale della ricerca - Università dell'Insubria
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La gestione dei rischi fiscali in sede di verifica e accertamento
No full textUn’impresa che subisce attività di indagini tributarie e di (consequenziale) accertamento è in grado di gestire in modo adeguato il «rischio fiscale» solo se adotta le migliori pratiche al fine di ridurre il più possibile (nei limiti di ciò che la legge consente) le conseguenze economiche (e alle volte anche “reputazionali”) pregiudizievoli che potrebbero scaturire da tali attività. Nel contributo vengono, quindi, esaminati i diversi strumenti giuridici messi a disposizione dall'ordinamento per cercare di ottimizzare i rischi fiscali.A company undergoing tax investigations and (consequent) assessments can only adequately manage “tax risk” if it adopts best practices in order to minimize (within the limits of what is permitted by law) the adverse economic (and sometimes even “reputational”) consequences that could arise from such activities. This article therefore examines the various legal instruments available under the law to optimize tax risks
Translating physical training theoretical framework to soccer practice: a narrative review
No full textBackground
In contemporary soccer, effective athlete monitoring is essential for optimizing training and enhancing performance.
Aim
This narrative review applies Jeffries et al.’s conceptual framework of physical training to the context of soccer, aiming to assess its external validity and identify redundancies and gaps within current literature.
Methods
Highly cited and conceptually relevant studies were prioritized from PubMed, Web of Science, SPORTDiscus, and Google Scholar to populate the framework, which outlines a structured training process in which external training load (ETL), internal training load (ITL), and training effects—categorized as acute/chronic and positive/negative—interact within a system influenced by individual and contextual factors.
Results and Conclusions
Findings show an evident alignment between the framework’s components and soccer-specific research. Numerous studies validate the ETL–ITL distinction and highlight the relevance of contextual elements (e.g., match congestion, opposition level) and individual characteristics (e.g., playing position, psychophysiological status). Additionally, subjective wellness metrics and psychometrically sound monitoring tools play a role in evaluating adaptation, recovery, and fatigue, particularly in high-demand environments. It further supports the classification of training effects and sport performance outcomes into distinct yet interconnected constructs. This narrative review serves as a foundational reference for advancing knowledge in soccer training, offering insights into refining monitoring practices to optimize player performance
Low, non-psychedelic doses of psilocybin as a novel treatment for MASLD, obesity and type 2 diabetes via 5-HT2B receptor-dependent mechanisms
Full text linkThe therapeutic potential of low, non-psychedelic doses of psilocybin, a fungal tryptamine alkaloid, was investigated in metabolic disorders including obesity, type 2 diabetes mellitus (T2DM), and liver steatosis. Mice fed a high-fat/high-fructose diet received chronic treatment with psilocybin (0.05 mg/kg) for 12 weeks. Body weight, liver histology, insulin sensitivity, and skeletal muscle function were assessed, and hepatic and muscle tissues underwent transcriptomic and lipidomic analyses. The role of three serotonin receptors (5-HT2A, 5-HT2B, and 5-HT2C) in psilocybin-induced metabolic effects was examined in human cell lines using pharmacological and CRISPR/Cas9-based genetic approaches. Low-dose psilocybin reduced body-weight gain, liver steatosis, hyperglycaemia, and insulin resistance without eliciting central nervous system effects. Multi-omics analyses revealed near-complete normalization of disrupted hepatic lipid and carbohydrate metabolism pathways. Psilocybin also improved muscle strength and function, potentially through restoration of leptin sensitivity. Mechanistic studies demonstrated that these metabolic benefits were independent of the canonical psychedelic target 5-HT2A and instead resulted from antagonism of the serotonin 5-HT2B receptor in the liver. Overall, chronic low-dose psilocybin exerts broad metabolic benefits via a hepatic 5-HT2B-dependent mechanism, distinct from its psychedelic effects, supporting its potential as a novel therapeutic strategy for liver steatosis, obesity, T2DM, and sarcopenia
Insights into the multi-factorial nature of reading difficulties: exploring phonological, visual, and attentional challenges in children
No full textThis study investigates the interaction of auditory, visual, and attentional processing differences in children with and without reading difficulties, challenging the traditional view of developmental dyslexia (DD) as solely a phonological disorder. We examined multiple theoretical frameworks, including attentional processing, temporal processing, and noise exclusion theories, to provide a comprehensive understanding of cognitive challenges associated with DD. Ninety-seven Dutch-speaking children were assessed on tasks measuring reading, phonological and orthographic skills, as well as auditory and visual sensory-perceptual and attentional processing. Participants were categorised as Typical or Poor Readers based on standardised reading performance. Significant group differences emerged only in reading-related tasks (i.e., rapid naming, phoneme deletion, orthographic processing and the perception of text in noise). However, individual-level and dimensional analyses revealed a more complex picture. Individual deviance analysis revealed that while a subsample of poor readers exhibited no sensory-perceptual and attentional impairments, some showed selective difficulties in temporal, attentional, or noise exclusion tasks, underscoring the heterogeneity of their cognitive profiles. Principal component analysis identified four cognitive components: (i) reading-related skills and IQ in which phonological and orthographic processing are involved; (ii) rapid naming and visual temporal processing; (iii) multi-sensory sluggish attentional shifting involving phonological awareness; and (iv) multi-sensory cognitive control. Interestingly, regression analyses showed that visual temporal processing uniquely predicted reading and spelling, beyond phonological and orthographical skills. Mediation analysis further revealed that visual temporal processing influenced reading skill via rapid naming. These insights support a multi-factorial view of DD, emphasising the necessity for individualised interventions targeting varied and interacting cognitive difficulties
Technical review by the ESPGHAN Special Interest Group on Gut Microbiota and Modifications on the health outcomes of infant formula supplemented with synbiotic
No full textThis technical review—one of five developed by the European Society for Pediatric Gastroenterology, Hepatology, and Nutrition (ESPGHAN) Special Interest Group on Gut Microbiota and Modifications (SIG-GMM)—supports the preparation of a position paper on the use of biotic- and synbiotic-supplemented infant formulas. This paper also presents the statements made by the SIG-GMM after performing a technical review to evaluate the clinical effects of synbiotic-supplemented infant formulas in healthy full-term infants (0–12 months), as emerged from studies published before 2024. The review focused on the following clinical outcomes (if available): anthropometric measurements, safety, tolerability, stool frequency and consistency, infantile colic or crying, gastrointestinal symptoms, infections and antibiotic use, and allergic disorders. Following the review, all members of the SIG anonymously voted on each statement, scoring them between 0 and 9. A statement was accepted when ≥75% of the members scored >6. The technical review identified 16 randomized controlled trials that evaluated the clinical effects of synbiotic-supplemented infant formula in healthy full-term infants. The studies varied in terms of synbiotic composition, study design, intervention duration, and outcomes. Formulas supplemented with synbiotics studied so far were well tolerated and showed no significant difference compared to the non-supplemented formulas in growth parameters, gastrointestinal symptoms, stool characteristics, or safety. This technical review serves as the background for formulating recommendations on the use of synbiotic-supplemented infant formula in healthy infants studied so far
Torque Teno Virus Levels During Viral Respiratory Infections: The Interplay With Immune Dysregulation and Coagulopathy Biomarkers
No full text: Torque teno virus (TTV) is a ubiquitous, nonenveloped DNA virus of the Anelloviridae family and a proposed surrogate marker of immune competence. Although nonpathogenic, its replication reflects host immune status and is associated with immune dysregulation during respiratory viral infections (RVIs). This study evaluated the interplay among TTV levels, inflammatory, endothelial, and coagulation biomarkers in acute RVIs. We collected 468 leftover material samples (234 respiratory and 234 blood samples) from hospitalized patients with PCR-confirmed RVIs. Patients were stratified by viral etiology, differential involvement of the respiratory tract, age, and possible co-detected pathogens. Cytokines (IL-6, IL-8, IL-1β, TNF-α), IFNs (α/β/γ), and endothelial markers (ICAM-1, VCAM-1) were quantified using microfluidic immunoassays. Routine coagulation parameters were measured in a subset of patients. TTV DNA load was quantified in both compartments using real-time PCR. Associations with inflammatory and coagulation parameters were assessed using nonparametric tests. TTV DNA was detectable across all age groups and viral etiologies, with higher levels in infants (0-1 years) and elderly patients (81-94 years). Blood and respiratory TTV levels were strongly correlated (r = 0.53, p < 0.0001). In infants, blood TTV correlated positively with IL-6 and CRP; in elderly patients, inverse correlations with TNF-α, IFN-α, and ICAM-1 suggested less regulated antiviral and endothelial responses. No significant differences were found by viral type or possible co-detected pathogens, though cytokine-TTV associations persisted. TTV levels reflect systemic and local immune activation during RVIs and deserve further investigation as possible noninvasive biomarker of immune dysregulation and thromboinflammatory risk. Longitudinal studies are needed to determine its prognostic value
Co-staining microplastics with Nile Red and Rose Bengal for improved optical quantification
No full textAccurate assessment of microplastic (MP) contamination in environmental samples is crucial not only for understanding the scope of this growing environmental threat but also for quantifying its magnitude and enabling proper risk assessment. However, current methodologies for MP quantification often suffer from inaccuracies due to the difficulty in distinguishing plastic particles from natural organic matter, also due to incomplete digestion of natural polymers during sample treatment. Moreover, the techniques commonly employed are highly time-consuming, further limiting their routine application. This research presents an innovative solution for optical microscopy evaluation: a sequential co-staining technique employing Nile Red (NR) and Rose Bengal (RB) to identify natural vs. synthetic polymer fragments as well as false positives. Two experiments were implemented staining natural polymers (cellulose, protein, lignin, and chitin) and synthetic polymers (Polyvinyl Chloride (PVC), Polystyrene (PS), Polyethylene Terephthalate (PET), Polypropylene (PP), Nylon (NY), High-Density Polyethylene (HDPE) and Low-Density Polyethylene (LDPE)) with the two dyes. The results showed that co-staining is an effective way of separating natural and synthetic fragments and a significant improvement in the accuracy of visual MP identification. Additionally, co-staining the same filter allows to obtain relevant time saving as well as reducing counting and identification errors, since no sample exchange is needed. Application of this novel technique will allow for more reliable monitoring of MP concentrations in various environmental matrices, leading to better-informed risk assessments and mitigation strategies
Circular pathways in construction: environmental life cycle assessment of bio-based fiber-reinforced building component
No full textThe construction sector is one of the most significant contributors to global environmental impacts, particularly due to its high material and energy demands. Developing sustainable alternatives to conventional building materials is, therefore, a critical step toward reducing the environmental impact of this sector. The integration of recycled bio-based fibers with traditional reinforcement is proposed as an alternative solution to mitigate environmental impacts. This study evaluated the environmental benefits of replacing traditional steel reinforcement with recycled bio-based hemp and bamboo fibers in a reinforced concrete beam using the Life Cycle Assessment (LCA) methodology, excluding the evaluation of the mechanical performance of the replacement materials from its scope. The results show that, overall, replacing steel has significant benefits for several impact categories even at low replacement rates for the reinforced concrete beam. For instance, in terms of global warming potential (GW), the emissions decrease from 362 kg CO2 eq for beam for the steel-reinforced concrete to 324 kg CO2 eq for beam for 30% steel replacement with recycled hemp and 312 kg CO2 eq for beam for 30% steel replacement with recycled bamboo fiber. Therefore, the GW emissions decrease by around 14% for the reinforced concrete beam. This study contributes to the scientific literature by providing concrete data on the benefits of using bio-based recycled fibers even at low replacement rates. This research suggests that utilizing recycled bio-based materials could be a practical approach to enhancing the sustainability of construction materials from a circular economy perspective
Enhancing operational efficiency and environmental sustainability by improving the maintenance process in an industrial organization
No full textIn response to the imperative of enhancing operational efficiency and environmental sustainability, this study employs the principles of Six Sigma to improve maintenance activities for weaving machines in an airbag manufacturing facility. The project’s objective is to refine maintenance processes, specifically targeting the elimination of rework resulting from faulty maintenance practices. Following the DMAIC framework, the research identified the root causes of maintenance inefficiencies through the voice of the customer, initiating a structured approach towards optimization. The results demonstrate significant improvements across various parameters. Notably, downtime decreased, productivity increased, and the quality of the finished product improved. Furthermore, the project facilitated enhanced training for mechanics, fostering a culture of continuous improvement within the organization. Importantly, these enhancements have profound positive effects on the environment. By optimizing energy usage and improving mechanical systems, the project reduces carbon emissions and resource consumption, contributing to a more sustainable manufacturing process. However, it’s essential to note that the results of the implementation of this project are yet to be measured, with ongoing evaluation essential to determine its full impact on environmental and operational metrics
POSTURAL SWAY USING DIFFERENT TYPES OF EXTERNAL ATTENTIONAL FOCI
No full textPurpose: The advantage of an external attentional focus for
improving motor learning and performance has consistently been
demonstrated. However, an external focus can be obtained by different
communication ways1. In this sense, the aim of this study was
to investigate the effect of adopting different attentional external foci
(analogy vs. metaphor) on static balance performance.
Methods: Seventeen moderately-active university students were
tested for static balance (postural sway with eyes closed for 30 s) on a
firm surface under three different conditions in a randomized order: i)
using an internal focus (i.e., ‘‘stand still and focus on how your foot
supports your weight—from the heel, across the arch, to the tip of
your toes’’); ii) using a metaphor as external focus (i.e., ‘‘stand still as
if you were a stone or a statue’’); iii) using an analogy as external
focus (i.e., ‘‘imagine being on top of the mountain and you don’t have
to fall down’’). Postural sway was assessed by Microgate GYKO
inertial sensor system2.
Results: Sway area, convex hull area, antero-posterior length, mean
distance, root mean square distance and mean velocity of the center of
mass trajectory in the ground surface were lower in both the analogy
and metaphor external focus than in the internal focus (p\0.05).
Furthermore, no significant differences were revealed between analogy
and metaphor in any of the parameters (p[0.05).
Conclusions: This study confirms the superiority of an external over
an internal focus for static balance performance3. However, the way
in which the external focus is communicated by the practitioner
(using a metaphor or an analogy) did not differently affect static
balance performance. Our findings may help practitioners to identify
the most appropriate way for communicating and using instructions
on different attentional foci when the main purpose is postural
control