1,721,076 research outputs found
IL MERCATO REGOLAMENTATO DELLE EMISSIONI
No full textIl presente lavoro di dottorato, in chiave giuridico ed economica comparata, si prefigge l’obiettivo, senza pretesa di esaustività, di analizzare il sistema di “emissions trading” quale strumento per il contrasto al fenomeno dei cambiamenti climatici. Ad una breve riflessione sui primi sistemi di quote d’emissione, limitatamente al profilo storico giuridico, segue un’approfondita analisi del più recente EU ETS mediante lo studio per fasi di evoluzione, che evidenzia le molteplici modifiche che sono state apportate al sistema, al fine di renderlo sempre più efficiente ed efficace alle logiche del mercato. La chiave comparata del lavoro, consente di effettuare delle riflessioni sulla compatibilità dell’EU ETS con il diritto comunitario ed il diritto internazionale, sull’opportunità di un ETS globale o di accordi di collegamento tra sistemi di scambio di quote di emissione e, più in generale, sull’approccio da adottare in materia ambientale, che ancora oggi presenta delle falle operative. Il tema della tutela ambientale attuato con la cd. greenwashing, rappresenta un driver per l’economia di uno stato volta ad aumentare la propria competitività nei mercati di riferimento, creando valore di medio e lungo termine per tutti gli stakeholder. Nel corso del lavoro sono, inoltre, approfonditi i principali aspetti giuridici inerenti la cd. circolazione delle quote con particolare riguardo alla tematica fiscale e tributaria, alla luce della giurisprudenza, ove si ricostruisce la natura tributaria dei certificati Co2, qualificandoli ai fini Iva quale prestazione di servizi, escludendo la vocazione accessoria alla produzione di energia, generando di fatto un rapporto tra il regime dell’inversione contabile e la neutralità dell’imposta, il tutto in chiave comparata. Non manca il riferimento anche a condotte illecite rilevanti e relative sanzioni, quali a mero titolo esemplificativo le cd frodi carosello Iva attuate con le cessione delle quote di emissione. Invero, si tratta senza dubbio di un novum ampiamente condivisibile sul piano politico-criminale delle nuove frontiere di illeciti ambientali in chiave economica, considerato che esso si inserisce nella comune strategia di rintracciare e neutralizzare i proventi economici del reato, vale a dire gli obiettivi in vista del cui raggiungimento sono impostati i programmi di azione della criminalità contemporanea. Del resto, la “criminalità economica-ambientale” e per tale si debba ritenere anche quella che “manipola” illecitamente il sistema di cessione delle quote di CO2 è una delle attività più redditizie della criminalità organizzata mondiale e ha ripercussioni considerevoli non solo sull'ambiente, ma anche sulla salute umana e per il cd effetto a cascata anche sul sistema economico e di cessione delle quote. This doctoral work, from a comparative legal and economic perspective, aims, without claiming to be exhaustive, to analyze the system of "emissions trading" as a tool for combating the phenomenon of climate change. A brief reflection on the first systems of emission quotas, limited to the historical legal profile, is followed by an in-depth analysis of the most recent EU ETS through the study of evolutionary phases, which highlights the many changes that have been made to the system, in order to make it increasingly efficient and effective in terms of market logic. The comparative perspective of the work allows for reflections on the compatibility of the EU ETS with Community law and international law, on the opportunity of a global ETS or of agreements linking emission quota trading systems and, more generally, on the approach to be adopted in environmental matters, which still today presents operational flaws. The issue of environmental protection implemented with the so-called greenwashing, represents a driver for the economy of a state aimed at increasing its competitiveness in the reference markets, creating medium and long-term value for all stakeholders.The work also examines the main legal aspects inherent to the so-called circulation of quotas with particular regard to the fiscal and tax issue, in the light of the case law, where the fiscal nature of the Co2 certificates is reconstructed, qualifying them for VAT purposes as a provision of services, excluding the accessory vocation for energy production, effectively generating a relationship between the reverse charge regime and the neutrality of the tax, all in a comparative perspective. There is also reference to relevant illicit conduct and related sanctions, such as, by way of example, the so-called VAT carousel frauds implemented with the transfer of emission quotas.Indeed, this is undoubtedly a widely shared novum on the political-criminal level of the new frontiers of environmental crimes in an economic key, considering that it is part of the common strategy of tracking and neutralizing the economic proceeds of the crime, that is to say the objectives in view of the achievement of which the action programs of contemporary crime are set. Moreover, "economic-environmental crime" and as such should also be considered that which illicitly "manipulates" the system of transfer of CO2 quotas is one of the most profitable activities of global organized crime and has considerable repercussions not only on the environment, but also on human health and for the so-called cascading effect also on the economic system and the transfer of quotas.
Supply chain distributed simulation: an efficient architecture for multi-model synchronization
No full textThe growing interest in evaluating the overall performance of supply chains leads further and further towards the devel- opment of complex simulation models able to answer unsolved questions. In particular, distributed simulation represents one of the tools most frequently used to observe the behaviour of supply chains in order to highlight its lack of efficiency and evaluate new management solutions in a relatively short time.
Distributed simulation, however, requires resort to complex platforms, necessary for coordinated time advancing and information exchange management. The technological complexity of these platforms represents a strong limit to the dif- fusion of this tool in supply chain studies, which, on the contrary, evidence the necessity to develop more simplified methodologies.
The paper proposes an efficient architecture (SYNCHRO) which is able to synchronize, simply and securely, simulation models which are located in different geographical areas. The architecture, developed by the authors, has been tested to establish its efficiency when using a variable number of connected units and has demonstrated it can be successfully applied in supply chain contexts
Analisi delle prestazioni di una supply network in presenza di schedulazione dinamica degli ordini
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Life cycle assessment of supercritical impregnation: Starch aerogel + Α-tocopherol tablets
Full text linkThe environmental impacts of starch aerogel (SA) loaded with vitamin E (α-tocopherol, TOC) using supercritical carbon dioxide impregnation were evaluated, following a Life Cycle Assessment (LCA) approach. All the emissions to air, water and soil were reported to a 120 mg SA tablet containing the daily therapeutic dose of TOC (15 mg). The life cycle inventory was built using primary data and the LCA analysis was conducted using SimaPro 8.5.2 software. The performed analysis showed that the stages most affecting the environmental categories under study are the agricultural stages, the supercritical drying for the attainment of the aerogel and the supercritical impregnation. Solutions aimed at minimizing the impacts of these steps were proposed
LCA of aerogel production using supercritical gel drying: from bench scale to industrial scale
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Production, packaging and preservation of semi-finished apricots: A comparative Life Cycle Assessment study
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