Archivio istituzionale della ricerca - Università dell'Insubria
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ABCB1 polymorphisms are associated with clinical response to nabiximols in patients with multiple sclerosis-related spasticity
No full textLe cripto attività non finanziarie
No full textLe cripto attività sono da considerare beni giuridici, ancorché non nel significato classico del termine, ma in quello adottato nei sistemi di common law ove si considerano tali le entità/utilità che costituiscono oggetto di un diritto e che in ragione di tale diritto (real property o personal property) appartengono e sono riferibili ad un soggetto. Il legislatore fiscale nazionale, dopo averle definite, mutuando la nozione contenuta nel Regolamento europeo MICA (Market in Cripto Asset), quali rappresentazione digitale di valore o di diritti che possono essere trasferiti e memorizzati elettronicamente, utilizzando la tecnologia di registro distribuito o una tecnologia analoga (art. 67, comma 1, lett. c-sexies TUIR), ha disposto che tutti i proventi derivanti da cripto attività venissero sottoposti alla disciplina riservata ai capital gain facendo pensare che tutte le cripto attività fossero da considerare finanziarie. L’Agenzia delle Entrate, pur non avendo alcun potere normativo e in contrasto con il principio di legalità e di riserva di legge, con la Circolare n. 30/E del 2023, è intervenuta segnalando che la nuova disposizione non è riferita al cripto attività finanziare emesse mediante DTL i cui proventi, e solo quelli, dovevano essere sottoposti alla disciplina riservata ai redditi di capitali e ai redditi diversi di natura finanziaria. La legge di Bilancio 2025 ha fortunatamente compiuto un passo importante verso la differenziazione normativa delle cripto attività finanziarie e non finanziarie innalzando al 33% la tassazione sui proventi da cripto attività non finanziarie identificandole in quelle disciplinate dall’art. 67, comma 1 lett. c-sexies TUIR e contestualmente confermando l’imposizione al 26% sui proventi da investimenti finanziari in formato digitale e anche tokenizzati di cui alla D.L. n. 25/2023 convertito in Legge n. 52 del 10/05/2023.Crypto-assets should be regarded as legal assets, albeit not in the classical sense of the term, but rather in the sense adopted by common law systems, wherein such assets are considered as entities or utilities that are the object of a right and, by virtue of that right (real property or personal property), are attributed and referable to a subject. The national tax legislator, after defining crypto-assets—borrowing the notion contained in the European MiCA Regulation (Markets in Crypto-Assets)—as a “digital representation of value or rights that can be transferred and stored electronically, using distributed ledger technology or similar technology” (Article 67, paragraph 1, letter c-sexies of the Italian Income Tax Code, TUIR), stipulated that all income derived from crypto-assets would be subject to the rules applicable to capital gains. This initially suggested that all crypto-assets should be considered as financial in nature. The Italian Tax Authority, despite lacking normative power and in contravention of the principles of legality and legislative reserve, intervened with Circular No. 30/E of 2023. In it, the Agency clarified that the new provision does not apply to financial crypto-assets issued via distributed ledger technology (DLT), the income from which—and only such income—should be subject to the regime governing investment income and miscellaneous income of a financial nature. The 2025 Budget Law has fortunately taken a significant step toward the normative differentiation between financial and non-financial crypto-assets. It increased the tax rate to 33% on income from non-financial crypto-assets, identifying them as those governed by Article 67, paragraph 1, letter c-sexies TUIR. At the same time, it confirmed the 26% tax rate on income from digital and tokenized financial investments, as defined by Decree Law No. 25/2023, converted into Law No. 52 of May 10, 2023
Arte e femminismo: genealogie, linguaggi, eredità a confronto a Varese
No full textIntroduzione agli atti del convegno "Donna Arte Società. Pratiche estetiche femministe dalla metà dell'Ottocento a oggi"
Traumatic brain injuries in civilian war victims in Afghanistan
No full textBackground: Traumatic brain injuries (TBIs) are a common cause of morbidity and mortality in war zones. Currently, the vast majority of reports on war-related TBIs concern soldiers, and little is known about this condition in civilians. Methods: This is a retrospective observational study from the EMERGENCY NGO hospital for civilian war victims in Kabul, Afghanistan. Data were gathered for all adults and children with war-related TBIs admitted between June and November 2021. The study aims to describe the epidemiology and clinical patterns of patients with war-related TBIs in a non-military context. Results: Out of a total of 1469 hospital admissions during the study period, 130 (8.8%) were war-related TBIs. Among these, 90 (69.2%) involved a penetrating brain injury. More than one-third of the study population were children aged 14 or younger (36.1%), and the most frequent cause of war-related TBIs was shells (58.1%). The median time from injury to admission was 3 hours (from 30 min to 3 days), with only 19% of patients presenting in the 'golden hour'. Neurosurgery was performed on 38 patients (29.2%), and 55 patients (42.3%) underwent mechanical ventilation. In-hospital mortality occurred in 35 patients (26.9%), including 15 do-not-resuscitate cases. Conclusions: War-related TBIs were frequent among adults and children and had a high mortality rate. With more than one-third of patients undergoing mechanical ventilation, our data highlight that the availability of intensive care units with the ability to ventilate patients is of the utmost importance to save lives of civilians in areas of armed conflict
Blocking structures, approximation, and preconditioning
No full textWe consider block-structured matrices An, where the blocks are of (block) unilevel Toeplitz type with s×t matrix-valued generating functions. Under mild assumptions on the size of the (rectangular) blocks, the asymptotic distribution of the singular values of the associated matrix-sequences is identified and, when the related singular value symbol is Hermitian, it coincides with the spectral symbol. Building on the theoretical derivations, we approximate the matrices with simplified block structures that show two important features: a) the related simplified matrix-sequence has the same distributions as {An}n; b) a generic linear system involving the simplified structures can be solved in O(nlogn) arithmetic operations. The two key properties a) and b) suggest a natural way for preconditioning a linear system with coefficient matrix An. Under mild assumptions, the singular value analysis and the spectral analysis of the preconditioned matrix-sequences is provided, together with a wide set of numerical experiments
Intravenous amino acid for kidney protection: current understanding and future perspectives
No full textAcute kidney injury (AKI) is a common complication in critically ill and perioperative patients and is associated with mortality, morbidity, medical costs, and progression to chronic kidney function. Unfortunately, despite numerous research efforts, until recently, there was no AKI preventive therapy supported by level 1 evidence. Among the several factors that contribute to renal damage, two of the major triggers of AKI development are renal hypoperfusion and renal medullary hypoxia. The intravenous administration of a mixture of amino acids promotes the prevention of AKI through multiple mechanisms: the recruitment of renal functional reserve, increased renal blood flow, and improvements in renal oxygenation. Such mechanisms of action led to increased glomerular filtration rate and urine output in preclinical and pilot clinical studies. To test if these benefits on physiological parameters could be translated into clinically meaningful outcomes, a multicenter, randomized, placebo-controlled, trial was conducted in the cardiac surgery setting. Among 3511 adult patients undergoing elective cardiac surgery with cardiopulmonary bypass, intravenous amino acid administration, compared to placebo, significantly reduced the occurrence of AKI, providing the first level 1 evidence of an effective treatment for AKI prevention. In this review, we provide the epidemiology and pathophysiology of cardiac surgery-associated AKI and the concept of renal functional reserve. Then, we summarize the underlying mechanisms of intravenous amino acid infusion as a renoprotective strategy and its preclinical and clinical evidence. Finally, we discuss the existing evidence gaps and future directions of this promising intervention
AI and Creative Practice: Negotiating Agency, Diversity and Innovation in Algorithmic Cultural Production. A Study of SUNO
No full textThis article investigates how musicians engage with generative AI, reframing creativity as a negotiated space between human intention and machinic inference. Focusing on SUNO, a consumer-facing AI music platform, and based on interviews and focus groups with Milan-based musicians and record producers, the study combines post-phenomenology, actor-network theory, and STS perspectives in an empirically grounded analysis. It identifies three dynamics shaping emerging «algorithmic art worlds»: «algorithmic intimacy» captures estrangement-through-proximity, as musicians interpret opaque systems and experience creativity as both authored and alienated; «algorithmic conformity» shows how outputs default to Western aesthetics, constraining experimentation and reinforcing cultural hierarchies; «institutional unease» addresses disrupted evaluative frameworks, as musicians confront limits of authorship, legitimacy, and value in AI-mediated creation. Beyond technical capabilities, findings reveal how AI both enables and constrains creativity through reliance on structured datasets, underscoring the importance of embodied knowledge for cultural innovation and raising questions of diversity and institutional transformation
Diagnosing schizophrenia spectrum disorders: Large language models (LLMs) vs. leading international psychiatrists (LIPs)
No full textPer la riscoperta di Luigi Scorzini, scultore milanese
No full textThe essay reconstructs the life and oeuvre of
Luigi Scorzini (1799-1839), a Milanese sculptor trained at
the Accademia di Belle Arti di Brera under Camillo
Pacetti, who has long remained marginalised in art-historical
scholarship. Heir to his father’s goldsmith workshop,
Scorzini translated into sculpture a language of pronounced
classical rigour and a philological sensitivity
chiefly shaped by the models of Canova and Thorvaldsen.
Active at the Fabbrica del Duomo di Milano,
where he produced numerous statues from 1828 onwards,
he also contributed to several significant religious and
civic commissions across the city – from the church of
San Sepolcro to the façade of San Giuseppe, culminating
in the Palazzo dei Giureconsulti, where his marble statue
of Saint Ambrose (1833) sparked lively controversy for its
unprecedented antiquarian reinterpretation.
An author of busts, reliefs, and mythological groups,
Scorzini was a steadfast exponent of Lombard classicism
and remained largely unreceptive to the emergent Romantic
idiom. The rediscovery of his career permits the
reinstatement of his prominent role within the panorama
of Milanese sculpture in the first half of the nineteenth
century
