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Taxation for environmental protection: the road towards a sustainable future
Get PDFLa tesi si propone di investigare le possibili soluzioni del problema della crisi climatica attraverso gli strumenti offerti dal diritto, in particolare dal diritto tributario. In una società mutevole ed in continua evoluzione, la tassazione diventa, infatti, ancora più rilevante dato che gli scambi diventano veloci quanto quasi le connessioni che rendono le persone più vicine. Il diritto tributario si insinua, così, in ogni azione che preveda uno scambio, anche quando quest’ultimo avviene a distanza. Pertanto, nei capitoli seguenti la dissertazione seguirà un percorso lineare, dalla descrizione alla proposizione di soluzioni. Infatti, nel capitolo 1 verrà analizzato lo status quo, con particolare attenzione agli avvertimenti forniti dagli accademici che da anni si interessano alle sfide poste dal cambiamento climatico, sottolineando l’importanza di una transizione giusta. Nel capitolo 2 verrà affrontato il tema della tassonomia, importante sia nell’ambito tributario che in quello della finanza verde. Successivamente, nel capito 3 verranno descritte le opportunità offerte da una corretta tassazione del lavoro, in particolare nel settore dei green jobs. Nel capitolo 4 verrà trattato il tema della tassazione del mercato digitale, sia in ambito italiano che internazionale. Infine, nel capitolo verranno formulate le proposte risolutive della tesi, che comprendono soluzioni per il breve e il lungo periodo, grazie all’utilizzo di strumenti diversi. La scelta di tali strumenti sarà correlata anche ad una approfondita analisi di alcune recenti pronunce della Corte Costituzionale in tema di tassazione. Inoltre, alcune modifiche alle teorie economiche esistenti verranno proposte, anche per approfondimenti future, nel campo della giurisprudenza e dell’economia.The present dissertation aims to investigate solutions to the problem of the climate crisis through the tools offered by Law, in particular the Tax Law. In fact, taxation has become even more relevant to the current society since exchanges have become almost as fast as the connections that bring people closer. Tax Law, thus, insinuates itself into any action that involves an exchange, even when the latter takes place online. Therefore, in the following chapters the thesis will follow a linear path, going from the description, to describing suitable solutions. For this reason, in chapter 1 the status quo will be analyzed, with particular attention to the warnings provided by academics who have been interested in the challenges arose by climate change, emphasizing the importance of a just transition. Chapter 2 will address the issue of taxonomy, which is important both in the tax field and in the green finance sector. Subsequently, in chapter 3 the opportunities offered by a correct taxation of labour will be described, focusing on the green jobs sector. Chapter 4 will deal with the issue of taxation of the digital market, at a national and international level. Finally, chapter 5 will formulate the thesis’ proposals, that include short term and long term solutions applying different tools. Moreover, an in-depth analysis of some recent Italian Constitutional Court’s rulings on taxation will be made. In addition to that, some changes to the existing economics’ theories will be suggested, also for future in-depth study, linking the economics’ field to the Law’s sector
Endoscopic-Assisted Anterior Petrosectomy for a Recurrent Petrous Chondrosarcoma in Ollier Disease: 2-Dimensional Operative Video
No full textCataract surgery in megalocornea: A qualitative and quantitative evaluation of published literature
No full textInvestigating the \mathbf {\text {p--}\uppi ^{\pm }} and \mathbf {\text {p--p--}\uppi ^{\pm }} dynamics with femtoscopy in pp collisions at TeV
No full textThe interaction between pions and nucleons plays a crucial role in hadron physics. It represents a fundamental building block of the low-energy QCD dynamics and is subject to several resonance excitations. This work studies the p--π± dynamics using femtoscopic correlations in high-multiplicity pp collisions at s=13 TeV measured by ALICE at the LHC. As the final-state interaction between protons and pions is well constrained by scattering experiments and the study of pionic hydrogen, the results give access to information on the particle-emitting source in pp collisions using the femtoscopy methods. The scaling of the source size of primordial protons and pions against their pair transverse mass is extracted. The results are compared with the source sizes studied with p–p, p--K+, and π±–π± pairs by ALICE in the same collision system and are found to be in agreement for the different particle pairs. This reinforces recent findings by ALICE of a common emission source for all hadron-pairs in pp collisions at LHC energies. Furthermore, the p--p--π± systems are studied using three-particle femtoscopy in pp collisions at s=13 TeV. The presence of three-body effects is analyzed utilizing the cumulant expansion method. In this formalism, the known two-body interactions are subtracted in order to isolate the three-body effects. For both, p--p--π+ and p--p--π-, a non-zero cumulant is found, indicating effects beyond pairwise interactions. These results give information on the coupling of the pion to multiple nucleons
The interference of politics in science March 2025: An editorial to the readers of Psychiatry Research
No full textToward a Solution of Archdeacon's Conjecture on Integer Heffter Arrays
No full textIn this article, we make significant progress on a conjecture proposed by Dan Archdeacon on the existence of integer Heffter arrays (Formula presented.) whenever the necessary conditions hold, that is, (Formula presented.), (Formula presented.), (Formula presented.) and (Formula presented.). By constructing integer Heffter array sets, we prove the conjecture in the affirmative whenever (Formula presented.) is odd and (Formula presented.)
PRESERVING ARCHITECTURAL HERITAGE AND SUSTAINABLE DEVELOPMENT IN TANZANIA. UNIVERSITY RESEARCH AND SOUTH-SOUTH COOPERATION
No full textTanzania faces significant challenges and opportunities within its urban and rural landscapes. A prevalent issue is the existence of numerous abandoned buildings constructed from both local materials and reinforced concrete. These structures pose aesthetic and environmental problems but offer potential for urban and rural regeneration and sustainability through circular economy principles.
International studies involving universities and research centers from Africa, Italy, and China have focused on sustainable design and historical-architectural conservation in Tanzania. Extensive observations of various architectural interventions across the Tanzanian region have revealed a landscape marked by underutilization and hybrid technologies, presenting both vernacular and contemporary features. Numerous historically valuable buildings in urban and peri-urban areas could undergo revitalization to reclaim cultural and territorial heritage.
In particular, Dar es Salaam faces a critical challenge: balancing rapid economic development with architectural preservation. The government’s strategy of constructing skyscrapers in the city center threatens the unique character of early 20th-century low-rise, mixed-use buildings.
Observations and documentation of this transformation express concern over the loss of traditional Swahili houses and early post-independence structures, a disappearing architectural marvel. Despite ongoing demolitions, the potential for preservation remains. The Dar es Salaam Centre for Architectural Heritage (DARCH) aims to safeguard endangered structures through research and conservation efforts. This research, developed since 2008 through several architectural projects in the territory and, since 2018, thanks to the collaboration between the University of Brescia (IT) and the RUCU of Iringa (TZ), also promotes the exchange of skills through education and the use of relevant advanced technologies, such as the laboratories of the Teaching Museum ZUMAA and the ZIBS Zhejiang University of Hangzhou, China.
A comprehensive approach to regenerating abandoned buildings, involving collaboration among international entities, architects, local authorities, and communities, necessitates detailed structural analysis, stakeholder
engagement, and the use of local, sustainable materials. This strategy mitigates environmental impact, promotes local skills and resources, fosters a resilient and sustainable built environment, and enhances the cultural heritage of these places alongside their strategic economic contribution linked to tourism
Heat conduction with “aging” memory
No full textThe term material with memory is generally used to indicate materials whose mechanical and/or thermodynamical behavior depends not only on the process at the present time but also on the history of the process itself. Crucial in heat conductors with memory is the heat relaxation function which models the thermal response of the material. The present study is concerned about a thermodynamical problem with memory "aging"; that is, we analyze the temperature evolution within a rigid heat conductor with memory whose relaxation function considers the aging of the material. In particular, we account for variations of the relaxation function due to a possible deterioration of the thermal response of the material related to its age
Cortical Excitability as a Prognostic and Phenotypic Stratification Biomarker in Amyotrophic Lateral Sclerosis
No full textObjective: Despite its clinical heterogeneity, amyotrophic lateral sclerosis is unified by early and prominent alterations in cortical excitability, increasingly recognized as contributors to disease progression. This study assessed whether the ratio between motor evoked potential (MEP) amplitude, reflecting upper motor neuron integrity, and compound muscle action potential (CMAP) amplitude, indexing lower motor neuron function, could provide an accessible marker of corticospinal excitability to stratify patients by phenotype, stage, and survival. Methods: In this multicenter retrospective study, 743 amyotrophic lateral sclerosis patients from 16 tertiary centers in Italy were analyzed. The MEP:CMAP ratio, recorded from upper limb muscles, was categorized as hyperexcitable, normal, or hypoexcitable. Phenotypes included progressive muscular atrophy (or lower motor neuron), flail arm/leg, classic, bulbar, patient with predominant upper motor neuron signs (or pyramidal), and primary lateral sclerosis. Disease stage was assessed using King's staging. Survival was analyzed using Kaplan–Meier curves and Cox regression models. Results: The MEP:CMAP ratio differed significantly across phenotypes (p < 0.0001), with hyperexcitability predominating in lower motor neuron, flail, classic, and bulbar forms, and hypoexcitability in pyramidal and primary lateral sclerosis. Hypoexcitability increased in advanced King's stages (p < 0.0001). Hyperexcitable patients had shorter survival (p = 0.004), including when tested within 1 year of onset (p = 0.006). Cox regression identified the MEP:CMAP ratio as an independent survival predictor (HR 1.84, 95% CI 1.12–3.03, p = 0.016). Interpretation: This real-world study supports the clinical value of the MEP:CMAP ratio as a scalable biomarker of cortical excitability in amyotrophic lateral sclerosis, with prognostic relevance across phenotypes and disease stages. ANN NEUROL 2025