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Art. 161, Disposizioni applicative - Commento
No full textCommento all'art. 161, TUIR relativo al regime istitutivo ed applicativo della tonnage tax e del sistema di imposizione reddituale di vantaggio per le imprese marittime. Disposizioni applicative e regolamentari nella prospettiva riformatrice intrecciata dal D.Lgs. n. 192/202
SALT-AFFECTED SOIL RECLAMATION BY COMPOSTED ANAEROBIC DIGESTATE
No full textLa salinità del suolo compromette la sua fertilità, la crescita delle colture e la salute degli ecosistemi. Essa può avere origine da processi naturali oppure da attività antropiche, come una gestione irrigua inadeguata. Questo studio si propone di analizzare le problematiche legate alla salinità del suolo, focalizzandosi su: i) gli impatti sull’agricoltura, ii) i meccanismi di tolleranza delle piante, iii) il contributo umano alla salinizzazione, iv) le strategie per mitigare l’accumulo di sali e promuovere una gestione sostenibile del suolo. La salinità incide in particolare sulla disponibilità del fosforo (P), che viene immobilizzato in forme non accessibili alle piante a causa di reazioni alcaline. Tuttavia, la speciazione del fosforo è influenzata anche dal materiale parentale e dall’uso del suolo, attraverso fenomeni di adsorbimento e coprecipitazione, specialmente in ambienti agricoli sottoposti a irrigazione. Nei sistemi naturali salini, le alofite rivestono un ruolo chiave nel sostenere i processi biologici e biochimici del suolo, stimolando l’attività microbica e migliorando la fertilità nella rizosfera. Nei contesti agricoli, invece, l’abbandono e la scarsa manutenzione intensificano i fenomeni di salinizzazione, mentre l’adozione di sistemi irrigui ben progettati, che consentano la lisciviazione dei sali, permette di preservare la resa delle colture. L’applicazione di ammendanti correttivi, come il digestato compostato, può contribuire al recupero del suolo e aumentarne la resilienza alla salinità. Tuttavia, l’efficacia di tali interventi dipende da numerosi fattori, tra cui l’interazione tra pianta e suolo nella rizosfera. Questa ricerca evidenzia l'importanza di un approccio integrato alla gestione del suolo. Una comprensione approfondita dei processi pedogenetici, della dinamica dei nutrienti, dell’uso del suolo e delle interazioni pianta-suolo è cruciale per lo sviluppo di un’agricoltura sostenibile nelle aree affette da salinità.Soil salinity, characterized by excessive accumulation of salts, compromises crop growth, soil fertility, and ecosystem health. It arises from natural processes (primary salinization) or human activities like improper irrigation (secondary salinization). This study aimed to explore the challenges of soil salinity and salinization, focusing on i) its impacts on agriculture, ii) plant tolerance mechanisms, iii) human contributions to salinization, iv) strategies for mitigating salt accumulation to promote sustainable soil management. Salinity predominantly affects phosphorus (P) availability, with alkaline reactions immobilizing P in forms unavailable to plants. However, both parent material and land use influence P speciation through adsorption and coprecipitation, particularly under agricultural irrigation practices. In natural salt-affected ecosystems, halophytes play a vital role in promoting biological and biochemical soil processes, enhancing microbial activity, and supporting soil fertility within the rhizosphere. On the other hand, in agricultural land, management practices are integral to controlling soil salinity and maintaining fertility. Abandonment and neglect exacerbate salinization, while well-managed irrigation and salt-leaching systems sustain crop productivity. In addition, applying corrective amendments, such as composted digestate, may enhance soil recovery and resilience to salinity, though the effectiveness depends on numerous factors, including the plant-soil interaction in the rhizosphere. This research highlights the importance of integrated soil management approaches. Comprehensive understanding of pedogenic processes, nutrient dynamics, land use, and plant-soil interactions is critical for sustainable agriculture in salt-affected regions. Adaptive and locally aligned practices are essential to mitigating salinity effects, promoting soil restoration, and ensuring long-term productivity
An application of the S-VECD approach to analyse the performance of asphalt pavements with cold recycled materials
No full textPavements incorporating cold recycled material (CRM) mixtures are currently designed mostly using empirical methods. This study applies the mechanistic-based simplified viscoelastic continuum damage analysis and FlexPAVETM performance simulations to design pavements in which CRM mixtures produced using bitumen emulsion and cement replace either the aggregate base course or the lower part of the asphalt concrete (AC) surface course. A two-stage design procedure is adopted: the CRM course is modelled as viscoelastic and fatigue-prone until cracking (stage one) and as linear elastic afterwards (stage two). The results show that using a CRM course to replace the aggregate base significantly improves performance, reducing overall damage in the AC surfacing to about one-third. Replacing the lower part of the AC course with a CRM course provides equivalent performance, if a 25% to 50% thickness increase is adopted. These findings support the development of a mechanistic-based design approach for asphalt pavements, incorporating fatigue-prone CRM mixtures
The role of expansion dynamics in shaping genetic diversity and load accumulation: insights from two Lessepsian invaders
Get PDFL'aumento esponenziale delle invasioni biologiche in tutto il mondo, guidato dalla globalizzazione e dai cambiamenti climatici, è annoverato tra le cinque maggiori minacce alla biodiversità della Terra. Questa tendenza rappresenta una minaccia significativa per la conservazione delle specie e degli ecosistemi in pericolo in tutto il mondo. Il Mar Mediterraneo emerge come particolarmente colpito da questo fenomeno. Dall'apertura del Canale di Suez, una quantità considerevole di specie aliene è entrata nel Mediterraneo dal Mar Rosso e la loro diffusione è stata favorita dalle conseguenze del cambiamento climatico. L'attenzione si è concentrata su due pesci Lessepsiani considerati invasori di successo: Siganus rivulatus, un invasore precoce, e Pterois miles, un invasore di recente introduzione. In questo studio ci proponiamo l’obiettivo di indagare le tendenze di diversi tipi di diversità genetica durante la colonizzazione del Mar Mediterraneo. Il nostro primo obiettivo è indagare come i diversi tempi e la velocità di invasione abbiano modellato la distribuzione della diversità genetica e l'accumulo di carico genetico in queste due specie invasive. Infine, considerando diversi possibili scenari di cambiamento climatico, ci proponiamo di sviluppare modelli predittivi affidabili per dedurre le possibili traiettorie future di queste invasioni, tenendo conto di come la diversità non neutrale possa influenzare il potenziale invasivo di queste specie. I risultati rivelano un drastico declino della diversità genetica passando dalla popolazione di origine al limite settentrionale dell'areale invasivo, con la popolazione mediterranea che rappresenta solo una piccola parte della diversità totale presente nel Mar Rosso, suggerendo che la colonizzazione del Mediterraneo è attribuibile a un singolo e rapido evento invasivo. L'andamento del carico genetico mostra un chiaro evento di purging al momento dell'ingresso di queste specie nel Mediterraneo, che sembrerebbe aver permesso ai due invasori di espandersi senza pagare le conseguenze dell'accumulo di mutazioni deleterie.The exponential increase in biological invasions worldwide, driven by globalisation and climate change is listed among the five biggest threats to the Earth's biodiversity. This trend poses a significant threat to the conservation of endangered species and ecosystems worldwide. The Mediterranean Sea emerges as notably affected by this phenomenon. Since the opening of the Suez Canal, a considerable amount of alien species have been entering the Mediterranean from the Red Sea, and their spread has been favoured by the consequences of climate change. Focusing on two successful Lessepsian fish invaders: Siganus rivulatus, a long-standing invader and Pterois miles a newly established invader, we aim to investigate the trends of different types of genetic diversity during the colonisation of the Mediterranean Sea. Our first objective is to investigate how the different timing and speed of invasion have shaped genetic diversity distribution and genetic load accumulation in these two invasive species. Lastly, considering different possible climate change scenarios, we aim to develop reliable predictive models to infer the possible future trajectories of these invasions, taking into account how non-neutral diversity may influence the invasive potential of these species. Our results reveal a dramatic decline in genetic diversity moving from the source population to the northern bound of the invasive range, with the Mediterranean population representing just a small portion of the total diversity present in the Red Sea, suggesting that the colonisation of the Mediterranean is attributable to a single and rapid invasive event. The genetic load trends show a clear purging event at the time of the entry of these species into the Mediterranean, which seems to have allowed the two invaders to expand without paying the consequences of the accumulation of deleterious mutations
Pseudogout, chondrocalcinosis, CPPD et al: crystal clear... or clear as mud?–The time has come to reconsider the nomenclature of calcium pyrophosphate deposition
Get PDFScientific interest in calcium pyrophosphate deposition (CPPD) has been limited by several challenges. These include difficulties in diagnosis due to diverse clinical presentations, the lack of classification criteria, the absence of standardised diagnostic modalities, underrecognition in clinical care, and, most significantly, the lack of evidence-based treatments. Consequently, CPPD was often regarded as the ‘poor cousin’ of gout. Fortunately, in recent years, CPPD has garnered increased attention from the rheumatology community. Milestones such as the first American College of Rheumatology/European Alliance of Association for Rheumatology classification criteria, the European Alliance of Association for Rheumatology recommendations for the use of imaging in clinical practice, validated OMERACT ultrasound definitions and scoring system, and the OMERACT core domain sets for CPPD have significantly advanced the field. Yet, unresolved issues regarding CPPD nomenclature hold back advancement in both research and clinical practice. The terminology surrounding CPPD remains inconsistent in the scientific literature, with numerous terms and acronyms used to describe the condition and its manifestations. For example, many ‘pseudosyndromes’ (eg, pseudogout) and purely radiographic descriptors (eg, chondrocalcinosis) are still commonly used by clinicians and researchers interchangeably, as either the name of the condition or one of its clinical or radiographic manifestations. This lack of standardisation complicates communication among health care professionals, researchers, and between doctors and patients, creating insurmountable barriers to effective care and research advances. In this viewpoint, we highlight the value of standardised terminology, drawing parallels with other rheumatic diseases. We aimed to explore the historical evolution of CPPD nomenclature, assess the impact of previous standardisation efforts, and propose a possible way for a common language
The effect of simvastatin induced neurotoxicity on mitochondrial function in human neuronal cells
Get PDF3-hydroxy-3-methylglutaryl-coenzyme A (HMG-CoA) reductase (HMGR) inhibitors, commonly known as statins, are drugs frequently used in the treatment of hypercholesterolemia and hyperlipidemia. However, the current study has demonstrated that simvastatin induces neurotoxicity and is associated with cellular coenzyme Q(10) (CoQ(10)) depletion. CoQ(10) has a significant role in the mitochondrial electron transport chain (ETC), in addition to being a fundamental lipid-soluble antioxidant. Depletion of CoQ(10) is frequently associated with impaired mitochondrial function and increased oxidative stress. The aim of this study was to investigate the potential mechanisms of simvastatin-induced neurotoxicity assessing mitochondrial function and evidence of oxidative stress in an in vitro SH-SY5Y human neuronal cell line. Fluorescence studies assessed via flow cytometry determined significant increases in intracellular and mitochondrial reactive oxygen species production following SH-SY5Y treatment with simvastatin compared to control cells. Additionally, spectrophotometric enzyme studies determined a significant (p < 0.0001) inhibition of ETC complex I and II-III activities which accompanied a significant decrease in neuronal CoQ(10) content (p < 0.005) and cell viability (p < 0.0001). The results of the present study have indicated evidence of mitochondrial dysfunction and increased oxidative stress, resulting in increased loss of neuronal viability following simvastatin treatment. Thus, these results demonstrate evidence of neurotoxicity associated with statin therapy
Integrated sustainability assessment of filament winding for CFRP components: Process efficiency and life cycle impacts
Get PDFFilament Winding (FW) is an automated process that allows the production of axisymmetric components in Fiber Reinforced Polymers (FRPs). As compared to traditional composites production technologies, FW enables the achievement of cost and environmental impacts reduction. In this framework, the present paper aims at developing a comprehensive model for the evaluation of process time, cost and environmental impacts of filament winding of FRP composite, at different process parameters, such as winding angle and speed, part design obtained varying mandrel length and/or mandrel diameter, and material characteristics, such as towpreg bandwidth. To this purpose, process simulations were carried out to assess the effect of process parameters and material variables on process time, material and energy use. A statistical approach was used to predict these outputs for a generic FRP component at different parameters. Furthermore, Life Cycle Assessment and Life Cycle Costing spreadsheets were developed to quantify the environmental and economic sustainability of the FRP structure. The results have proven the excellent capability of the model in predicting winding time, in particular R2, adjusted R2, Mean Squared Error (MSE) are respectively equal to 99.48 %, 99.33 %, and 0.133 min2. The relation between the process parameters and the winding time was used in spreadsheet to evaluate cost and environmental impacts of FW process of FRP structures from the early design stages, promoting a sustainable approach in the manufacturing of FRP composite secto
Olive Leaf Extracts With High, Medium, or Low Bioactive Compounds Content Differentially Modulate Alzheimer's Disease via Redox Biology
Get PDFAlzheimer's disease (AD) involves β-amyloid plaques and tau hyperphosphorylation, driven by oxidative stress and neuroinflammation. Cyclooxygenase-2 (COX-2) and acetylcholinesterase (AChE) activities exacerbate AD pathology. Olive leaf (OL) extracts, rich in bioactive compounds, offer potential therapeutic benefits. This study aimed to assess the anti-inflammatory, anti-cholinergic, and antioxidant effects of three OL extracts (low, mid, and high bioactive content) in vitro and their protective effects against AD-related proteinopathies in Caenorhabditis elegans models. OL extracts were characterized for phenolic composition, AChE and COX-2 inhibition, as well as antioxidant capacity. Their effects on intracellular and mitochondrial reactive oxygen species (ROS) were tested in C. elegans models expressing human Aβ and tau proteins. Gene expression analyses examined transcription factors (DAF-16, skinhead [SKN]-1) and their targets (superoxide dismutase [SOD]-2, SOD-3, GST-4, and heat shock protein [HSP]-16.2). High-OL extract demonstrated superior AChE and COX-2 inhibition and antioxidant capacity. Low- and high-OL extracts reduced Aβ aggregation, ROS levels, and proteotoxicity via SKN-1/NRF-2 and DAF-16/FOXO pathways, whereas mid-OL showed moderate effects through proteostasis modulation. In tau models, low- and high-OL extracts mitigated mitochondrial ROS levels via SOD-2 but had limited effects on intracellular ROS levels. High-OL extract also increased GST-4 levels, whereas low and mid extracts enhanced GST-4 levels. OL extracts protect against AD-related proteinopathies by modulating oxidative stress, inflammation, and proteostasis. High-OL extract showed the most promise for nutraceutical development due to its robust phenolic profile and activation of key antioxidant pathways. Further research is needed to confirm long-term efficacy
Second-Line Medications for Women Aged 10 to 50 Years With Idiopathic Generalized Epilepsy
Get PDFImportance: Women with idiopathic generalized epilepsy (IGE) face challenges in treatment due to limited options that are both effective and safe. Objective: To evaluate the effectiveness and safety of substitution monotherapy vs add-on therapy as second-line options for women who might become pregnant with IGE after failure of first-line antiseizure medications (ASMs) other than valproic acid. Design, Setting, and Participants: Multicenter retrospective comparative effectiveness cohort study at 18 primary, secondary, and tertiary adult and children epilepsy centers across 4 countries, analyzing data from 1995 to 2023. Participants were women aged 10 to 50 years diagnosed with IGE who were prescribed a second line of ASM. Main Outcomes and Measures: Treatment failure (TF), defined as the replacement or addition of a second ASM due to ineffectiveness, was compared between patients receiving ASM add-on or substitution monotherapy using inverse probability of treatment weighting (IPTW)-adjusted Cox proportional hazards regression. Exploratory analyses were also conducted to assess the effectiveness of individual ASMs and various ASM combinations. Results: This study included 249 women with a median (IQR) age of 18.0 (15.5-22.0) years. Among them, 146 (58.6%) received an add-on regimen, and 103 (41.4%) received substitution monotherapy. During follow-up, TF occurred in 48 patients (32.9%) receiving add-on therapy and 36 (35.0%) using substitution monotherapy, with no significant differences between groups (IPTW-adjusted hazard ratio [HR], 0.89; 95% CI, 0.53-1.51; P =.69). ASM discontinuation due to ineffectiveness or adverse effects occurred in 36 patients (24.7%) receiving add-on therapy and 29 (28.2%) receiving substitution monotherapy, showing no significant differences (IPTW-adjusted HR, 0.97; 95% CI, 0.57-1.65; P =.92). Rates of ASM discontinuation due to adverse effects only were low in both groups, occurring in 13 patients (9.0%) receiving add-on therapy and 9 (8.7%) receiving a substitution monotherapy. Among add-on regimens other than valproic acid, the combination of levetiracetam and lamotrigine demonstrated a lower risk of TF compared with other combinations with levetiracetam plus other ASM (adjusted HR, 2.41; 95% CI, 1.12-5.17; P =.02) and lamotrigine plus other ASM (adjusted HR, 4.03; 95% CI, 1.73-9.39; P =.001). However, valproic acid remained the most effective second-line ASM when considering individual agents. Conclusions and relevance: In this comparative effectiveness study of second-line treatment strategies for women with IGE, no significant differences were observed between substitution monotherapy and add-on therapy
Wellness in crisis: Theorizing wellbeing in unsettled times
Get PDFWellbeing research has proliferated in recent years, both in terms of affirmative, largely psychological research on its antecedents and consequences, and in terms of critical research that decries the ideological aspects of corporate wellbeing as a symptom of neoliberal workplaces. These literatures take special importance in time of social and economic turmoil, marked by global health crises, climate and environmental crises, and geopolitical crises. The current thematic issue collects diverse contributions around wellbeing in unsettled times, examining how wellbeing and its discourses shape how we think about work and life in the current conjuncture. We briefly summarize our motivation and background literature around wellbeing, after which we present and synthesize the works in the current collection. Finally, in a more speculative vein, we imagine a series of questions and topics that characterize the possibilities for wellbeing research in a future that is likely marked by ongoing social, cultural and economic transformation