University of Bari Aldo Moro
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Regime patrimoniale della famiglia e imposizione reddituale
No full textNel sistema delle fonti di diritto tributario, la famiglia, pur essendo
esclusa dal novero dei soggetti passivi d’imposta, in ossequio al principio costituzionale
di personalità dell’imposizione (art. 53, comma 1, Cost.), assume rilevanza
con riferimento agli istituti propri del regime patrimoniale. Nel complesso, emerge
un quadro in cui l’interazione tra diritto tributario e diritto di famiglia si fonda
su un principio di funzionalizzazione della disciplina fiscale alla realtà sostanziale
dei rapporti familiari. Ne deriva l’esigenza di un approccio ermeneutico che tenga
conto non solo delle norme tributarie in senso stretto, ma anche degli istituti civilistici
che influenzano direttamente la configurazione della capacità contributiva, al fine
di garantire un’imposizione equa, coerente e costituzionalmente orientata. Il saggio
analizza in chiave critica gli effetti, sul piano dell’imposizione reddituale, dei principali
istituti del regime patrimoniale della famiglia, esaminandone la compatibilità
con il principio di capacità contributiva, a fondamento dell’ordinamento tributario.In the system of tax law sources, although the family is excluded
from the list of taxable persons, in accordance with the constitutional principle of
personal taxation (Article 53, paragraph 1 of the Constitution), it is relevant with
regard to the institutions specific to the property regime. Overall, a picture emerges
in which the interaction between tax law and family law is based on the principle of
functionalising tax regulations to the substantive reality of family relationships. This
gives rise to the need for a hermeneutic approach that takes into account not only tax
regulations in the strict sense, but also civil law institutions that directly influence
the configuration of ability to pay, in order to ensure fair, consistent and constitutionally
oriented taxation. The essay critically analyses the effects, in terms of income
taxation, of the main institutions of the family property regime, examining their
compatibility with the principle of ability to pay, which is the basis of the tax system
The journey toward microbial photo-electrochemical biosensors: harnessing photosynthetic organisms for next-generation environmental sensing
No full textThe urgent need for cost-effective and reliable environmental monitoring systems has sparked interest in developing innovative biosensing platforms. Among these, microbial photoelectrochemical biosensors, which leverage the unique properties of photosynthetic microorganisms, have emerged as promising tools for environmental analysis. This perspective examines recent advances in microbial photoelectrochemical biosensor technology, focusing on the fundamental mechanisms of photosynthetic organisms and their integration with materials science. The current limitations in the implementation of microbial photoelectrochemical biosensors will be discussed, highlighting emerging solutions through nanomaterial integration and exploring how these biological systems can be engineered to detect environmental pollutants. Accordingly, a roadmap to transform these biological systems into practical environmental monitoring tools is presented, paving the way to unprecedented opportunities for the development of sustainable, sensitive, and targeted microbial biosensing platforms for real-world pollutant detection. To fully utilize the promise of these next-generation biosensing platforms, future research should concentrate on enhancing signal transduction and its stability over time, optimizing biointerface engineering, and encouraging interdisciplinary collaboration
Nose-to-brain delivery of dopamine to the striatum of rats using neurotransmitterloaded solid lipid nanoparticles: an in vivo study by brain microdialysis
No full textThe intranasal route is a noninvasive method of delivering therapeutic compounds to the
Central Nervous System (CNS). However, challenges associated with this method include
reduced drug absorption, limited administered volume, insufficient nasal permeability, and
enzymatic nasal metabolism. Nanotechnology-based delivery systems are being developed
to overcome these limitations and improve drug availability and therapeutic effectiveness.
In this regard, we recently developed dopamine (DA)-loaded solid lipid nanoparticles (DASLNs)
using self-emulsifying Gelucire® 50/13 to form PEGylated SLNs for intranasal
administration. To enhance mucoadhesion, we coated these lipid nanoparticles with the
mucoadhesive cationic polymer glycolchitosan (GCS). In the present study, we performed
microdialysis and electrophysiological experiments in a male rat model to evaluate the ability
of GCS-DA-SLNs, when administered intranasally, to modify striatal extracellular DA
concentrations and induce changes in the functional properties of striatal neurons. The
results showed that intranasal administration of GCS-DA-SLNs at DA doses of 2.5 and 4
mg/kg significantly increased the extracellular concentration of DA (+130 ± 38%) and the
extracellular concentration of DOPAC (only at the lower dose of 1 mg/kg, by 70 ± 3%). Ex
vivo electrophysiological recordings in striatal neurons revealed that intranasal
administration of GCS-DA-SLNs, at a DA dose of 4 mg/kg, but not 2.5, mg/kg, enhanced
HCN-mediated Ih current amplitude. A similar effect was also observed in vitro when striatal
neurons were exposed to DA or the D1 receptor agonist SKF81297. Overall, our data
underscore the significant potential of using GCS-DA-SLN nanocarriers to efficiently deliver
DA and other therapeutic compounds via the nose-to-brain pathway
Gradings and graded identities of null-filiform Leibniz algebras
No full textWe classify gradings on null-filiform Leibniz algebras up to equivalence over arbitrary fields. Furthermore, we provide a basis for the graded identities and determine a basis of the relatively free algebra. As a consequence, we establish that the ideal of all graded identities of null-filiform Leibniz algebras satisfy the Specht property. Finally, we extend these results to infinite-dimensional analogs of null-filiform Leibniz algebras
Alteration of brain activity in adolescent bipolar disorder: impact of positive emotional stimuli on attentional process
No full textBackground
There is limited literature on emotional regulation and cognitive control in adolescent patients with bipolar disorder (BD) in response to positive emotional stimuli. Few brain functional magnetic resonance imaging (fMRI) studies have employed emotion-based Go/No-Go tasks to examine neural process underlying BD. This study aimed to investigate alterations of brain activity on fMRI during positive emotional stimuli (i.e., happy faces) and its impact on attentional processing in adolescent patients with BD.
Method
This study enrolled 43 adolescents diagnosed with BD and 18 age- and gender-matched healthy controls. All participants underwent structured interviews, questionnaire/scale assessment for BD symptoms, and task-based brain fMRI with an emotional Go/No-Go paradigm. Clinical data and neural activity in response to neutral and positive emotional stimuli were compared between the groups.
Results
Compared to the healthy controls, the patients with BD showed significantly increased activity in key regions within the cognitive control network, the default mode network, and the limbic system under the “happy-Go minus neutral-Go” condition during the brain fMRI. Notably, hyperactivation in the left dorsolateral superior frontal gyrus, left opercular part of the inferior frontal gyrus, left inferior parietal lobule, and left thalamus was significantly correlated with the emotional Go omission rate.
Conclusion
This study showed alteration of brain activity in specific brain regions for attentional control and emotional regulation in adolescents with BD during positive emotional stimuli. The results of this study enhance our understanding of neurobiological mechanisms underlying adolescent BD and implicate potential treatment strategies focusing on attentional training and emotional management
Natural selection preserves trans-specific chloroplast diversity in a Mediterranean evergreen oak
No full textCork oak (Quercus suber) is an ecologically and economically important Western Mediterranean tree species in severe risk of decline due to aggravated tree mortality and lack of natural regeneration. In Q. suber, two distinct chloroplast lineages, one of them of trans-specific origin, occur in sympatry in the western half of its species distribution. We hypothesize that selection may drive the maintenance of the two lineages and investigate this hypothesis by sequencing chloroplast genomes of 259 Q. suber samples across 24 locations. Protein-coding chloroplast genes were scanned for selection signal using different codon-based methods. Selection signal was found at different sites and genes, and polymorphism in selected sites was shown to segregate between the two chloroplast lineages. We postulate that trans-specific chloroplast diversity in Q. suber is preserved by balancing selection, rather than resulting exclusively from ongoing introgression. These results correspond to an unusual case of balancing selection on whole plastid genomes in a long-lived woody plant species and have implications on conservation and management practices for Q. suber, which may benefit from taking into account genetic variation in plastid genomes as a possible source of increased adaptive potential for the species
Lessico, equivalenze e mediazione linguistica tra italiano e spagnolo
No full textQuesto studio si propone di analizzare in modo approfondito alcune tipologie di combinazioni lessicali, con un focus specifico su collocazioni e locuzioni, all’interno di un confronto tra la lingua italiana e la lingua spagnola. L’indagine mira a individuare le regolarità strutturali e funzionali che sottendono tali unità plurilessicali, nonché i vincoli di co-occorrenza e le strategie di selezione lessicale che ne regolano la formazione e l’uso. Attraverso l’analisi contrastiva dei dati, si intende evidenziare i modelli ricorrenti e le divergenze sistemiche tra i due idiomi, contribuire all’approfondimento delle dinamiche composizionali e delle interazioni tra lessico e grammatica nei sistemi linguistici romanzi e offrire spunti utili tanto alla riflessione linguistica quanto alle applicazioni in ambito didattico e traduttivo.This study sets out to conduct an in-depth analysis of specific types of lexical combinations, with a particular emphasis on collocations and fixed expressions, within a comparative framework between the Italian and Spanish languages. The research aims to identify the structural and functional regularities underpinning these multi-word units, as well as the co-occurrence constraints and lexical selection strategies that govern their formation and usage. By means of a contrastive analysis of linguistic data, the study seeks to elucidate recurrent patterns and systemic divergences between the two languages, thereby contributing to a more comprehensive understanding of compositional dynamics and the interplay between lexis and grammar within Romance language systems. Furthermore, the findings are intended to inform both theoretical linguistic inquiry and practical applications in language pedagogy and translation studies
Emotional expression in open-source: How project function shapes communication
No full textContext:
Open-source software (OSS) development is often studied as a decentralized process driven by technical goals. However, mature OSS projects operate under external constraints such as security advisories, release deadlines, and ecosystem dependencies. These pressures shape technical decisions and also communication patterns among contributors, including emotional expression.
Objective:
This study investigates how emotional expression in OSS projects varies across different types of repositories, evolves over time, and relates to the activity of top contributors. The goal is to assess whether emotional dynamics are shaped more by project function than by technical domain or project size.
Methods:
We analyzed issue comments from 14 OSS repositories spanning over ten years. A transformer-based classifier was used to detect emotions. Emotional patterns were quantified using a composite Emotional Index, and contextual activity. Contributor roles were assessed using a Contribution Index combining code activity, discussion engagement, and sustained involvement. Analyses were conducted at the repository, temporal, and contributor levels.
Results:
The four most frequent emotions across all repositories were gratitude, curiosity, confusion, and approval. Emotional patterns tend to cluster by functional role rather than technical domain, with repositories converging toward stable emotional profiles over time. High-impact contributors show distinct expression patterns that reflect their role and stage of engagement.
Conclusion:
Emotional expression in OSS projects follows recurring patterns linked to project function, contributor roles, and maturity. These findings can help anticipate communication challenges during project evolution and support interaction strategies among contributor groups with differing emotional tendencies
Disease and state dependent neural markers in adolescents with BD. Understanding the neural bases of mania, depression and remission in a data fusion approach
No full textBackground
Pediatric bipolar disorder (PBD) is a severe and disabling condition marked by alternating episodes of mania and depression, intermitted with periods of remission. A critical challenge in the field is to elucidate the neural mechanisms underlying these distinct mood states, as manic and depressive presentations reflect profoundly different clinical phenotypes. Despite their relevance, the functional and structural brain alterations associated with manic, depressed, and remitted states in PBD remain poorly understood.
Method
In this study, data on Resting-State Regional Homogeneity (ReHo) and grey matter concentration (GMC) were considered from 58 PBD patients and 21 healthy controls (HC), matched for age, gender, education, and IQ. The analysis was conducted using Parallel ICA, a multivariate data-driven approach that identifies joint patterns of covariation across resting-state functional and gray matter features.
Results
Among the nine RS-GM components identified, distinct disease- and state-dependent networks were detected. GM2, a cortico-limbic network, differentiated PBD from HC, suggesting a neural substrate of bipolar disorder independent of mood state. GM9, including the cingulate and the precuneus, distinguished manic from depressed states, while RS7, including the fusiform and occipital regions, was specific to depression compared to HC. RS1, including regions of the DMN, differentiated manic from remitted states.
Conclusions
These findings provide new fresh understanding on the common and separate functional and structural abnormalities displayed during mania, depression and remission phases in bipolar patients