Archivio istituzionale della Ricerca - Università degli Studi di Parma
Not a member yet
127980 research outputs found
Sort by
Il bilancio negli enti pubblici. Caratteristiche e tendenze evolutive
No full textQuesto volume è finalizzato a presentare, in maniera critica, le caratteristiche e le peculiarità dei sistemi contabili e di bilancio delle aziende pubbliche. Il volume altresì traccia quelle che sono le tendenze evolutive in tema di contabilità nel settore pubblico in Italia. In particolare, negli ultimi vent’anni, due sono i temi centrali che hanno caratterizzato il processo di riforma contabile nelle pubbliche amministrazioni: l’armonizzazione dei bilanci e la contabilità economico-patrimoniale. L’armonizzazione si pone l’obiettivo di rendere compatibili e comparabili le pratiche contabili attraverso l’adozione di norme comuni e principi specifici. In Italia, le normative contabili settoriali hanno prodotto un panorama eterogeneo, caratterizzato da significative disarmonie a diversi livelli. Un sistema contabile armonizzato consente un controllo più efficace sia a livello di sistema che di azienda.
Con riferimento al secondo tema, esperienze empiriche hanno evidenziato che l’integrazione della contabilità di impresa nel settore pubblico genera benefici in termini di un migliore controllo sull’equilibrio economico, finanziario e patrimoniale.
Il volume, dunque, dopo un primo capitolo focalizzato sull’evoluzione del sistema contabile pubblico in tempi più recenti, si concentra, attraverso un’attività di studio e ricerca, sui sistemi contabili e i documenti di sintesi di cinque ordinamenti settoriali: Enti locali, Regioni, aziende sanitarie, università ed istituti scolastici
The rights of air trasnsport passengers and the objective of sustainability
No full textThe contribution aims to refletcon the issue of passenger rights in air transport, in light of the increasing attention of supranational legislator to put the end user at the center of an effective protection system that also includes a more sustainable vision of the airline industry
Gut microbiome and bone health: update on mechanisms, clinical correlations, and possible treatment strategies
No full textThe intestinal microbiome is increasingly regarded as a relevant modulator of the pathophysiology of several age-related conditions, including frailty, sarcopenia, and cognitive decline. Aging is in fact associated with alteration of the equilibrium between symbiotic bacteria and opportunistic pathogens, leading to dysbiosis. The microbiome is able to regulate intestinal permeability and systemic inflammation, has a central role in intestinal amino acid metabolism, and produces a large number of metabolites and byproducts, with either beneficial or detrimental consequences for the host physiology. Recent evidence, from both preclinical animal models and clinical studies, suggests that these microbiome-centered pathways could contribute to bone homeostasis, regulating the balance between osteoblast and osteoclast function. In this systematic review, we provide an overview of the mechanisms involved in the gut–bone axis, with a particular focus on microbiome function and microbiome-derived mediators including short-chain fatty acids. We also review the current evidence linking gut microbiota dysbiosis with osteopenia and osteoporosis, and the results of the intervention studies on pre-, pro-, or post-biotics targeting bone mineral density loss in both animal models and human beings, indicating knowledge gaps and highlighting possible avenues for future research
Metrological evaluation of contactless sleep position recognition using an accelerometric smart bed and machine learning
No full textPrecise categorization of sleep postures is essential for evaluating overall physical and mental condition. A smart bed was constructed with the microelectromechanical systems (MEMS) accelerometer sensor and an STM 32-bit microcontroller board. This work applies machine learning (ML) methods to acceleration data to accurately categorize four main sleep positions: right side, left side, prone, and supine without any wearable devices. In this work, the efficiency of 9 ML methods is examined. These algorithms include Logistic Regression (LR) with one-vs- rest and multinomial logistic regression types, Linear Discriminant Analysis (LDA), K-Nearest Neighbors Classification (KNN), Classification and Regression Trees (CART), Naive Bayes (NB), Support Vector Machines (SVMs) with one-vs-one and one-vs-rest types, and Random Forest (RF). The best hyperparameters of each model was accomplished, based on GridSearchCV. The K-fold cross-validation with the assessing measurement stability results indicate that the LG-OvR, LDA, and RF models have the best performance, whereas LG-OvR model possesses accuracy rates of almost 99 %. Furthermore, precision, recall and F1-score are calculated with minimum value of 0.95 for all chosen models. The training and test time are also presented for the selected models. This research has important implications for healthcare, sports medicine, and ergonomics, demonstrating the potential of Artificial Intelligence (AI) approaches in improving sleep monitoring methods
Artificial intelligence in consumer preferences: Implications for health and well-being
No full textThe article explores how AI influences consumer behavior and wellbeing, addressing both the opportunities and challenges posed by AI technologies. It acknowledges the exponential growth of AI capabilities facilitated by advancements in computing power, IoT, and big data, which have revolutionized industries such as manufacturing and services. This evolution underscores the necessity for understanding AI's impacts on consumer experiences, ethical dimensions, and societal implications. The research's timely focus on AI's role in enhancing or hindering consumer health and wellbeing directly responds to current economic contexts shaped by technological advancements
Gradient of precipitation phenomena in tall laser powder bed-fused AlSi7Mg samples: Effects of heated substrate and aging heat treatments
No full textThe ability of Laser Powder Bed Fusion (LPBF) to manufacture complex-shaped and semi-finished components, along with the study of metallurgical properties, improves the future design and applications of LPBF-manufactured large AlSi7Mg parts. However, due to the unique microstructure of LPBF parts and the presence of a heated substrate (build platform), the precipitation sequence and mechanical properties vary along the height of the samples. This study investigates the gradient effects induced by a build platform heated to 150 °C on 300 mm-tall AlSi7Mg samples after direct and artificial aging. TEM observations revealed a gradient in precipitation hardening and dislocation densities between the bottom and top regions of as-built samples, which exhibit differences in tensile strengths but not in ductility. Direct aging at 175 °C -1 h successfully homogenized the tensile property values across the height of the billet. Newly formed precipitates balanced the strengthening reduction caused by coarsened precipitates. The artificial aging was performed after solution treatment at 505 °C, which destroyed the very fine Si-eutectic network in few minutes. Nevertheless, peak-aging at 175 °C was reached earlier in samples solution treated at 505 °C for 4 h rather than at 505 °C-0.5 h, ultimately reaching comparable hardness and tensile properties values. TEM analysis showed the distribution of Mg2Si precipitate and Si particles. The quality index shows that heat treatments fail to improve the quality of LPBF-manufactured AlSi7Mg compared to cast alloy under similar conditions
Sex Determination in Reptiles: A Review
No full textReptile biodiversity is rapidly declining, with over 11,733 recognized species across 1226 genera being documented, many of which are endangered. Captive breeding programs play a crucial role in conservation; however, effective management requires accurate sex determination, especially due to the fact that many reptile species exhibit minimal or no sexual dimorphism. When present, sexual dimorphism manifests as differences such as size, coloration, and morphological features influenced by evolutionary pressures and hormones. Various sex determination techniques are employed due to the lack of external sexual characteristics in many species. These methods include probing, hydrostatic eversion, popping, ultrasound, CT, radiography, contrast radiography, endoscopy, and genotypic sex determination. Accurate sex determination is crucial for the success of captive breeding programs and the conservation of reptile species. Advanced imaging and molecular methods offer promising non-invasive alternatives but may not be universally accessible or effective. An understanding of the unique reproductive anatomy and the use of appropriate sexing techniques are fundamental to establishing breeding groups, preventing aggressive behaviours among groups, and ensuring the long-term survival of endangered reptile populations