321 research outputs found
Acceptance and Use of Digital Payments by Consumers: An Empirical Analysis in Italy
No full textFraming of the research. Several governments have introduced policies to foster the usage of digital payments by consumers, with the goal of curbing tax evasion. Nevertheless, cash is still predominant. This raises questions about the factors that can promote the usage of digital payments by consumers. Purpose of the paper. This paper aims at investigating the factors affecting the adoption of digital payments by Italian consumers, extending the unified theory of acceptance and use of technology in a consumer context (UTAUT2) with three constructs that are relevant when analyzing this topic, namely the role of government incentives, the concerns related to privacy, and the degree of aversion towards tax evasion. Methodology. To empirically assess the proposed research model, we gathered data in Italy through a web-based survey and analyzed them using Partial Least Squares-Structural Equation Modeling. Results. Findings confirm the UTAUT2 model, except for price value, which is found to be insignificant. Government incentives and tax evasion aversion have a significant positive impact on the behavioral intention to adopt digital payments, whereas privacy concerns have a significant negative effect. Research limitations. The main limitation of this study concerns data gathering, as it was conducted using the Computer-Assisted Web Interviewing methodology, which targets consumers that are already familiar with digital instruments. Practical implications. The paper highlights the factors that both digital payment providers and public institutions may leverage to foster the adoption of digital payments by consumers. Originality of the paper. To the best of our knowledge, this study is unique as it examines the adoption of digital payments by Italian consumers, extending the framework to prepaid, credit, and debit cards, instead of considering mobile payments alone
AQUAGLYCEROPORINS AND ADIPOSE TISSUE
No full textIntroduction: Glycerol metabolism in normal condition and in metabolic disorders like type-2 diabetes and obesity could depend at least in part on the transmembrane transport mechanisms of glycerol. Aquaglyceroporins (AQPs) are integral membrane proteins belonging to the water channel protein family (aquaporins) that are permeable to glycerol as well as water. Adipose tissue, the main source of plasma glycerol, expresses high levels of AQP7, the first identified glycerol channel considered the sole AQP of this tissue for a decade. Different studies using AQP7-KO mice models showed contrasting results about the possible onset of obesity in adulthood. Moreover, human subjects homozygous G264V mutant, encoding for a not functional protein, did not show obesity or type 2 diabetes. Some questions arise: 1) the localization of AQP7, 2) the presence of other glycerol channels and 3) the functional role of AQPs in glycerol handling in normal condition and the impact of altered AQPs expression in metabolic syndrome. To this purpose we investigated the questions 1) and 2).
Materials and Methods: Realtime RT-PCR, immunoblotting and immunofluorescence were utilized to study the expression and localization of different AQPs in human subcutaneous adipose tissue. Human cultured adipocytes were used to confirm the presence of AQP10 and the possible regulatory role of insulin and isoproterenol on AQP7 and AQP10. Finally, the water and glycerol permeability was measured by a stopped-flow light scattering method both in cultured adipocytes and in adipose plasma membrane vesicles; also the functional effect of AQP10 silencing was investigated.
Results and Discussion: AQP7 and AQP10 were expressed in the white adipose tissue and localized both to the plasma membrane and to a thin rim of cytoplasm of the adipocytes. AQP7, but not AQP10, was localized also in the adipose endothelial cells. Cultured adipocytes showed that AQP7 and AQP10 labelling is mainly in the cytoplasm and in the lipid droplets with insulin reinforcing the lipid droplets staining and isoproterenol inducing its translocation to the plasma membrane. Water and glycerol permeability measurements confirmed the presence of functioning AQPs and that AQP10 knocked down adipocytes resulted in a 50% glycerol and water permeability reduction.
Conclusions: These results and other recently described by the literature seem support the existence in adipose tissue of different AQPs that under hormonal control and in pathological conditions can modify their expression levels and cellular localization, suggesting them as potential therapeutic targets in obesity and metabolic syndrome
Can tax evasion be reduced by fostering cashless payments? A systematic literature review
No full textTax evasion is a crucial issue worldwide. It is facilitated by the cash economy, as cashis untraceable and allows individuals to easily conceal the history of their transac-tions, thus facilitating underreporting. Conversely, cashless payments are traceable,which makes evasion more difficult. Despite increasing interest from policy makers,the literature on the impact of payment instruments on tax evasion is still scarce andfragmented. This paper therefore presents a systematic literature review on the topic.More specifically, we analyze 26 papers published in peer-reviewed journals, whichdocument that cash has a positive impact on tax evasion and the shadow economywhereas card payments foster value added tax compliance. Other topics, such as theimpact of digital wallets and central bank digital currencies on tax evasion, prove toCorresponding author: G. SpinelliPrint ISSN 2049-5404jOnline ISSN 2049-5412 (c) 2024 Infopro Digital Risk (IP) Limited65 be rather neglected. Finally, we discuss which policies can be introduced by policymakers to reduce tax evasion, and we provide suggestions for future research
Mammalian aquaglyceroporin function in metabolism
No full textAbstractAquaglyceroporins are integral membrane proteins that are permeable to glycerol as well as water. The movement of glycerol from a tissue/organ to the plasma and vice versa requires the presence of different aquaglyceroporins that can regulate the entrance or the exit of glycerol across the plasma membrane. Actually, different aquaglyceroporins have been discovered in the adipose tissue, small intestine, liver, kidney, heart, skeletal muscle, endocrine pancreas and capillary endothelium, and their differential expression could be related to obesity and the type 2 diabetes.Here we describe the expression and function of different aquaglyceroporins in physiological condition and in obesity and type 2 diabetes, suggesting they are potential therapeutic targets for metabolic disorders
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