17,208,432 research outputs found

    Giovanni Aquaro

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    Si commemora la figura del Professor Giovanni Aquaro (1920 - 2014), matematico barese e socio dell'Accademia delle Scienze di Torino

    Lo scavo della chiesa di San Martino in Aquaro presso Castelvecchio di Verona

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    il contributo presenta in forma preliminare i dati delle prime campagne di scavo sul sito di San Martino in Aquaro a Veron

    The Fate of Investment Entities under the Global Minimum Taxation Framework with a Focus on Italy

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    This article addresses the implementation of global minimum taxation in Italy and provides an initial assessment of its anticipated impact on investment entity structures and, more broadly, on the asset management industry. In particular, the article delves into the GloBE rules governing investment entities, providing insights on the relationship between the definition of investment entities provided by the Model Rules and those employed for accounting purposes by IFRS 10. Examples of the application of the GloBE rules to investment entity structures are provided, along with considerations on the possible operational and business consequences

    Specific VpU codon changes were significantly associated with gp120 V3 tropic signatures in HIV-1 B-subtype

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    After infection and integration steps, HIV-1 transcriptions increase sharply and singly-spliced mRNAs are produced. These encode Env (gp120 and gp41) and auxiliary proteins Vif, Vpr and VpU. The same localization within the unique structure of the mRNAs suggests that the VpU sequence prior to the Env could affect the Env polyprotein expression.The HIV-1 infection process begins when the gp120 subunit of the envelope glycoprotein complex interacts with its receptor(s) on the target cell. The V3 domain of gp120 is the major determinant of cellular co-receptor binding. According to phenotypic information of HIV-1 isolates, sequences from the VpU to V3 regions (119 in R5- and 120 X4-tropic viruses; one per patient) were analysed. The binomial correlation phi coefficient was used to assess covariation among VpU and gp120(V3) signatures. Subsequently, average linkage hierarchical agglomerative clustering was performed. Beyond the classical V3 signatures (R5-viruses: S11, E25D; X4-viruses: S11KR, E25KRQ), other specific V3 and novel VpU signatures were found to be statistically associated with co-receptor usage. Several statistically significant associations between V3 and VpU mutations were also observed. The dendrogram showed two distinct large clusters: one associated with R5-tropic sequences (bootstrap=0.94), involving: (a) H13NP(V3), E25D(V3), S11(V3), T22A(V3) and Q61H(VpU), (b) E25A(V3) and L12F(VpU), (c) D44E(VpU), R18Q(V3) and D80N(VpU); and another associated with X4-tropic sequences (bootstrap=0.97), involving: (i) E25I(V3) and V10A(VpU), (ii) 0-1insV(VpU), H13R(V3), I46L(VpU), I30M(V3) and 60-62del(VpU), (iii) S11KR(V3) and E25KRQ(V3). Some of these pairs of mutations were encoded always by one specific codon. These data indicate the possible VpU mutational patterns contributing to regulation of HIV-1 tropism

    Taxation of Virtual Currencies from an Italian Perspective

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    This article describes the current state of taxation of virtual currencies in Italy. It aims to provide, at the outset, some clarity on the definition of “virtual currencies” on a global scale, addressing the legal issue related to their classification. Then the article focuses on tax implications of these instruments under the Italian tax system
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