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The taxation of non-commercial entities in Italy
reservedla tesi tratta argomenti di diritto tributario, in particolare il calcolo delle imposte dei redditi degli Enti non commerciali e la legislazione riguardante gli enti non commercial
Subsidized finance to support R&D: the effect on SMEs’ access to external capital
reservedLa tesi analizza l’impatto della finanza agevolata destinata alla ricerca e sviluppo (R&S) sull’accesso delle PMI al capitale esterno. Il primo capitolo esplora il ruolo dell’innovazione nel processo di crescita economica, approfondendo le teorie di Romer e di Aghion e Howitt. Il secondo capitolo indaga le cause degli insufficienti investimenti in R&S, individuando negli spillover di conoscenza e nelle asimmetrie informative le principali. Il terzo capitolo esamina come i sussidi pubblici in R&S influenzino l’accesso delle PMI al credito esterno. L’analisi propone riflessioni su un possibile rafforzamento delle politiche di sostegno alla ricerca e sviluppo, generando effetti positivi su innovazione e sviluppo economico.This thesis analyzes the impact of subsidized financing for research and development (R&D) on SMEs' access to external capital. The first chapter explores the role of innovation in the economic growth process, delving into the theories of Romer and Aghion and Howitt. The second chapter investigates the causes of insufficient R&D investment, identifying knowledge spillovers and information asymmetries as the main ones. The third chapter examines how government subsidies in R&D affect SMEs' access to external credit. The analysis proposes reflections on a possible strengthening of R&D support policies, generating positive effects on innovation and economic development
Modeling of the combined in-plane and out-of-plane seismic behavior of masonry infills and analysis of their interaction with RC frames
reservedIl presente lavoro di tesi si concentra sulla modellazione numerica del comportamento sismico delle tamponature in muratura non strutturale, considerando congiuntamente gli effetti in piano (In-Plane, IP) e fuori piano (Out-of-Plane, OOP), e la loro interazione con telai in cemento armato. Dopo una revisione critica della letteratura e delle principali strategie modellative, è stata valutata l'implementazione di un macromodello a due puntoni, calibrato sulla base di dati sperimentali e analisi parametriche. Il modello è stato infine applicato a un edificio-tipo mediante simulazioni non lineari dinamiche (time-history), al fine di valutare la risposta globale della struttura, gli stati limite di danno e le possibili criticità derivanti dal danneggiamento progressivo delle tamponature. I risultati evidenziano l’importanza di considerare l’interazione telaio-tamponatura nella progettazione sismica, soprattutto in riferimento agli effetti locali e alla distribuzione della domanda deformativa lungo l’altezza dell’edificio.This thesis focuses on the numerical modeling of the seismic behavior of non-structural masonry infills, considering both in-plane (IP) and out-of-plane (OOP) effects, and their interaction with reinforced concrete frames. After a critical review of the literature and of the main modeling strategies, the implementation of a two-strut macromodel, calibrated on the basis of experimental data and parametric analyses, has been evaluated. The model has been finally applied to a typical building through dynamic nonlinear simulations (time-history), in order to evaluate the global response of the structure, the damage limit states and the possible criticalities deriving from the progressive damage of the infills. The results highlight the importance of considering the frame-infill interaction in seismic design, especially with reference to local effects and to the distribution of the deformation demand along the height of the building
Application of integrated gradients explainability to sociopsychological semantic markers
openClassification of textual data in terms of sentiment, or more nuanced sociopsychological markers (e.g., agency), is now a popular approach commonly applied at the sentence level. In this paper, we exploit the integrated gradient (IG) method to capture the classification output at the word level, revealing which words actually contribute to the classification process. This approach improves explainability and provides in-depth insights into the text. We focus on sociopsychological markers beyond sentiment and investigate how to effectively train IG in agency, one of the very few markers for which a verified deep learning classifier, BERTAgent, is currently available. Performance and system parameters are carefully tested, alternatives to the IG approach are evaluated, and the usefulness of the result is verified in a relevant application scenario. The method is also applied in a scenario where only a small labeled dataset is available, with the aim of exploiting IG to identify the salient words that contribute to building the different classes that relate to relevant sociopsychological markers. To achieve this, an uncommon training procedure that encourages overfitting is employed to enhance the distinctiveness of each class. The results are analyzed through the lens of social psychology, offering valuable insights.Classification of textual data in terms of sentiment, or more nuanced sociopsychological markers (e.g., agency), is now a popular approach commonly applied at the sentence level. In this paper, we exploit the integrated gradient (IG) method to capture the classification output at the word level, revealing which words actually contribute to the classification process. This approach improves explainability and provides in-depth insights into the text. We focus on sociopsychological markers beyond sentiment and investigate how to effectively train IG in agency, one of the very few markers for which a verified deep learning classifier, BERTAgent, is currently available. Performance and system parameters are carefully tested, alternatives to the IG approach are evaluated, and the usefulness of the result is verified in a relevant application scenario. The method is also applied in a scenario where only a small labeled dataset is available, with the aim of exploiting IG to identify the salient words that contribute to building the different classes that relate to relevant sociopsychological markers. To achieve this, an uncommon training procedure that encourages overfitting is employed to enhance the distinctiveness of each class. The results are analyzed through the lens of social psychology, offering valuable insights
Design and Implementation of a Report Management System for a Public Institution
reservedThis thesis investigates the design, implementation, and operational framework
of the "SegnalazioniWeb" platform, a comprehensive digital solution tailored to
enhance the efficiency and transparency of maintenance request management
within public institutions. The platform addresses the need for streamlined
communication and resource coordination by providing an end-to-end process
that begins with user-submitted reports and concludes with issue resolution
and feedback.
Users, including citizens and institution staff, can report issues or provide
suggestions through a user-friendly interface that supports geolocation, detailed
descriptions, and multimedia attachments. Each report is categorized,
prioritized, and assigned to the appropriate department, ensuring that tasks are
handled efficiently and transparently. Administrative teams utilize a centralized
dashboard to monitor progress, adjust priorities, and oversee the allocation of
resources and personnel.
Repair teams and contractors leverage a mobile application for task management,
allowing them to receive detailed instructions, update repair statuses in
real-time, and upload photographic evidence of completed work. The system
integrates automated notifications to inform users and stakeholders about task
updates and resolutions, fostering accountability and user satisfaction.
Additionally, the platform incorporates advanced data analytics and visualization
tools, enabling institutional leaders to access comprehensive reports
and performance metrics. These insights support informed decision-making,
optimize resource utilization, and facilitate strategic planning for future maintenance
and improvement projects. By addressing both operational and strategic
challenges, the "SegnalazioniWeb" platform exemplifies the transformative potential
of digital solutions in modernizing public service delivery.
The findings of this thesis underscore the importance of integrating technology
to improve transparency, engagement, and operational efficiency across
diverse public institutions. The platform’s modular design and adaptability
make it a scalable and replicable solution for institutions aiming to elevate the
quality of services offered to their communities.This thesis investigates the design, implementation, and operational framework
of the "SegnalazioniWeb" platform, a comprehensive digital solution tailored to
enhance the efficiency and transparency of maintenance request management
within public institutions. The platform addresses the need for streamlined
communication and resource coordination by providing an end-to-end process
that begins with user-submitted reports and concludes with issue resolution
and feedback.
Users, including citizens and institution staff, can report issues or provide
suggestions through a user-friendly interface that supports geolocation, detailed
descriptions, and multimedia attachments. Each report is categorized,
prioritized, and assigned to the appropriate department, ensuring that tasks are
handled efficiently and transparently. Administrative teams utilize a centralized
dashboard to monitor progress, adjust priorities, and oversee the allocation of
resources and personnel.
Repair teams and contractors leverage a mobile application for task management,
allowing them to receive detailed instructions, update repair statuses in
real-time, and upload photographic evidence of completed work. The system
integrates automated notifications to inform users and stakeholders about task
updates and resolutions, fostering accountability and user satisfaction.
Additionally, the platform incorporates advanced data analytics and visualization
tools, enabling institutional leaders to access comprehensive reports
and performance metrics. These insights support informed decision-making,
optimize resource utilization, and facilitate strategic planning for future maintenance
and improvement projects. By addressing both operational and strategic
challenges, the "SegnalazioniWeb" platform exemplifies the transformative potential
of digital solutions in modernizing public service delivery.
The findings of this thesis underscore the importance of integrating technology
to improve transparency, engagement, and operational efficiency across
diverse public institutions. The platform’s modular design and adaptability
make it a scalable and replicable solution for institutions aiming to elevate the
quality of services offered to their communities
BLOCKCHAIN FOR DATA MANAGEMENT AND DATA SECURITY IN WEARABLE MEDICAL DEVICES
openNegli ultimi anni, la crescente diffusione dei dispositivi medici indossabili ha rivoluzionato il modo in cui i dati sanitari vengono raccolti, analizzati e gestiti. Questo cambiamento ha posto nuove sfide in termini di sicurezza, interoperabilità e affidabilità delle informazioni cliniche. In
tale contesto, la tecnologia blockchain si configura come una soluzione promettente per garantire l’integrità e la tracciabilità dei dati, offrendo un’infrastruttura distribuita capace di rispondere alle esigenze di un ecosistema sanitario sempre più connesso.
Il presente studio si propone di esplorare le potenzialità della blockchain e delle sue applicazioni, con un focus specifico sulla gestione dei dati sanitari e sull’integrazione con le tecnologie di monitoraggio indossabili. L’obiettivo principale è analizzare come le architetture decentralizzate possano offrire soluzioni avanzate per la sicurezza, l’immutabilità e l’interoperabilità delle informazioni sensibili in settori critici come la sanità.In recent years, the growing diffusion of wearable medical devices has revolutionized the way health data is collected, analyzed, and managed. This shift has introduced new challenges in terms of security, interoperability, and reliability of clinical information. In this context, blockchain technology emerges as a promising solution to ensure data integrity and traceability, offering a distributed infrastructure capable of meeting the needs of an increasingly connected healthcare ecosystem.
This study aims to explore the potential of blockchain and its applications, with a specific focus on the management of health data and the integration with wearable monitoring technologies. The main objective is to analyze how decentralized architectures can provide advanced solutions for the security, immutability, and interoperability of sensitive information in critical sectors such as healthcare
Social Media: The Different Perceptions Men and Women Have of Gender-Based Harassment.
openNella società attuale l’importanza delle tecnologie basate su internet ha portato i ricercatori e le ricercatrici ad attenzionare le differenze di genere nel benessere percepito online. Come accade nel contesto offline, anche in quello online, uomini e donne si conformano ai ruoli di genere prescritti culturalmente, rispettivamente, attraverso l’utilizzo di internet in modo discriminatorio e comunitario (Hupfer e Detlor, 2007); i conflitti con questi ruoli sono associati a una diminuzione di benessere. Il diverso modo in cui comunicano uomini e donne portano delle differenze anche nel modo in cui uomini e donne fruiscono dei social. La nascita dei Social Network non ha apportato solo miglioramenti, ma ha permesso anche la radicalizzazione di quei comportamenti trasgressivi e discriminatori, che si trasformano poi in vere e proprie molestie; infatti, ogni giorno un numero elevato di donne subisce molestie, non solo per strada e/o a lavoro, ma anche su internet ed i Social Network. Le spiegazioni al fenomeno molestia sono almeno tre: il sesso, cercando eccitazione e/o soddisfazione sessuale; il potere, può derivare dal bisogno di potere sulle donne; la propria identità di genere, per rafforzarla o difenderla quando viene percepita come minacciata (A. Maas, M. Cadinu, S.Galdi, 2014). Un altro elemento importante nell’ambito delle molestie è la differente percezione che uomini e donne hanno di esse: le donne giudicano come molestanti una gamma più ampia di comportamenti rispetto agli uomini (Blumenthal, 1998; Rotundo et al., 2001)
Analysis of an exhibition at the Gallerie dell'Accademia in Venice: Willem De Kooning and Italy, 17 April - 15 September 2024
reservedL'elaborato intende analizzare una mostra temporanea delle Galleria dell'Accademia, mostrando cosa questa ha portato di nuovo sull'autore in questione, e come ha contribuito alla ricerca assieme ad altre retrospettive, dell'arte di Willem de Kooning
In this thesis, I dive into the Matthew Effect and how it shapes management and organizational life. You might have heard it summed up as "the rich get richer"—the idea that early advantages, like a strong reputation or better resources, tend to build on themselves over time, making the gap between people or teams even wider. Here, I take a closer look at how this dynamic can lead to real inequalities in who gets recognized, who gets opportunities, and who ultimately succeeds. But it’s not all bad news. I also explore how we can push back against these patterns—or even flip them to our advantage—to create organizations that are fairer, more innovative, and better positioned for long-term success. At the heart of it, this work is about finding ways to give everyone a real chance to grow and shine.
reservedThe Matthew Effect is a macro-level phenomenon that has a profound impact not only on distribution of rewards, but also on behavior and decision-making of social actors of different status. In this study, we investigate how the Matthew Effect in a status hierarchy of CEOs is reflected in their decisions to invest in high-risk projects. We find that CEOs of U.S.-based wireless telecom operators give preference to high-visibility status-enhancing investments, such as M&As, since in the presence of the Matthew effect, they expect to receive greater rewards in case of project success and to suffer less negative social consequences if the project fails. The Matthew effect exists from the standpoint of airport efficiency, and a spatial effect has significant impact on the degree of reverse Mathew effect, and depends on the efficiency types of neighboring airports; and spatial aggregation effect of airports with same efficiency type is not conducive to green innovation in some cities. We also provide some recommendations to improve airport green efficiency and add to coordinated development for the MAS. Our findings may provide a reference for government departments to plan the layout of green innovation industries and choose sustainable innovation strategies for enterprises
The case study of OsHV-1, a herpesvirus infecting marine bivalves
openOstreid herpesvirus 1 (OsHV-1) è un virus che infettando i bivalvi marini ha causato mortalità massive in varie regioni geografiche del mondo. Questa tesi si propone di fornire una descrizione generale di questo virus e dell’impatto che esso ha avuto sull’ostrica del Pacifico Magallana gigas, un mollusco bivalve di acquacoltura che costituisce una delle più importanti risorse per l’economia mondiale.
La tesi parte da una descrizione tassonomica, strutturale e genomica dell’OsHV-1 e delle sue varianti, richiamando anche virus simili che infettano altri ospiti. Un’attenzione particolare è rivolta a OsHV-1 μVar, una microvariante che è considerata la causa principale della grave mortalità che colpisce le forme giovanili delle ostriche in diverse aree del mondo.
Vengono riportati vari fattori biotici e abiotici che influenzano la suscettibilità dell’ospite e mettono in evidenza le complesse interazioni che si instaurano tra ambiente, le specie ospite e i virus. Vengono inoltre discusse tecniche di diagnosi e possibili strategie di prevenzione e mitigazione, con particolare attenzione alle pratiche e tecniche più promettenti e che pertanto necessitano di ulteriori studi e approfondimenti.
Sono stati utilizzati lavori di diversi autori per fornire un quadro generale efficace su questo argomento, per far capire la minaccia che OsHV-1 rappresenta per gli allevamenti di ostriche e per sottolineare l’urgenza di sviluppare strumenti di gestione efficaci e sostenibili.Ostreid herpesvirus 1 (OsHV-1) is a virus that infects marine bivalves and caused mass mortality events in many geographical regions of the world. This thesis aims to give an overview about this virus, mainly focusing on its impact on the Pacific oyster Magallana gigas, a species that represents one of most important resources for the global aquaculture economy.
OsHV-1 is described from a taxonomic, structural and genomic point of view, also considering OsHV-1 variants and similar viruses that affect different hosts. A particular focus goes on OsHV-1 μVar, a microvariant that has been deemed to be the main cause behind severe mass mortality in oyster juveniles in various areas of the world.
Biotic and abiotic factors that influence host susceptibility are also considered, to highlight the complex interactions between environment, host species and viruses. Diagnosis techniques are discussed along with current prevention and mitigation strategies, giving special attention to farming practices and techniques that will play a central role in the future and thus need to be further explored.
Works from various authors have been used to give an effective overview on this topic, to emphasize the threat that OsHV-1 represents to the oyster farm economy and to stress the urgency of developing effective and sustainable management tools