173 research outputs found
Cyclic homology for bornological coarse spaces
No full textFunding Information: Open Access funding provided by Projekt DEAL. This work formed part of the author’s PhD thesis at Regensburg University. It is a pleasure to again acknowledge Ulrich Bunke, this work would not exist without him. The author also thanks Clara Löh, Denis-Charles Cisinski and Alexander Engel for helpful discussions, and the anonymous referees for constructive comments and recommendations. The author has been supported by the DFG Research Training Group GRK 1692 “Curvature, Cycles, and Cohomology” and by the DFG SFB 1085 “Higher Invariants”. Publisher Copyright: © 2020, The Author(s). Copyright: Copyright 2020 Elsevier B.V., All rights reserved.Peer reviewe
Transazione fiscale e concordato preventivo: riflessioni sulle reciproche implicazioni sistematiche
No full textLa volontà del legislatore della riforma organica delle procedure concorsuali di ampliare al massimo le leve operative delle diverse procedure concorsuali ha consigliato di trasfondere nell’alveo della disciplina degli strumenti concordati di gestione della crisi d’impresa (concordato preventivo e accordo di ristrutturazione dei debiti) l’istituto della
transazione fiscale, il cui antefatto, la transazione dei ruoli, era stato introdotto timidamente pochi anni prima nella sua sede naturale del diritto tributario e della disciplina della riscossione dei tributi. La consapevolezza che una efficiente ed efficace gestione concordataria della crisi d’impresa passa anche per la composizione dei rapporti debitori con il fisco e con gli istituti previdenziali ha così propiziato l’opera di «innovazione sistemica» consistita nell’introduzione del nuovo istituto della transazione fiscale mediante l’art. 182-ter L.F.One of the aims of the new italian banckruptcy law is to increase the operative lever of the insolvency procedures. In order to gain it, the tax transaction (taken from the tax law) was put into the rules regarding the procedures like
«concordato preventivo» (composition with creditors) and «accordo di ristrutturazione dei debiti» (debt restructuring agreement). The new legal instrument, called «tax transaction», is enforced by the new art. 182-ter of italian bankruptcy law. It seems a «systematic innovation» because it represents the awareness that an efficient and effective agreed management of the company crisis involves the composition with the fiscal and welfare creditors.
Some regulatory solutions adopted by the tax transaction rules – first of all, admissibility of the cut off of the tax credits secured by legitimate causes of pre-emption - broke old dogmatic principles of both tax law and commercial law. In particular: a) the tax law dogma represented by the unavailability of the tax debts; b) the commercial law dogma of the inhibition of cut of the credits secured by legitimate causes of preemption.
These systematic innovation, later, were enforced by a new law correcting the italian bankruptcy law
Parental flooding as mediator in the relationship between children emotional/behavioral difficulties and resilience in times of Covid-19.
No full textWith a 3-wave study, we explored whether parental stress during COVID-19 pandemic helps to shape the link between child emotional and behavioral difficulties and resilience. A survey targeting Italian families with children aged 5-10 years was conducted online. Time 1 (June 2020) was completed by parents of 158 children (48% boys, mean age = 7.4 years; SD = 1.8 years); 68 and 49 parents respectively completed Time 2 (December 2020) and Time 3 (June 2021). We hypothesized that parental ability to handle family conflicts would mediate the relationship between children’s difficulties and their resilience in the unfolding of the
pandemic. Results of mediation analyses showed that Time 1 child difficulties were associated with Time 2 higher parental flooding (b = -.45, s.e. = .22, p = .04) and Time 2 high parental flooding was related to Time 3 decreased child resilience (b = .09, s.e. = .04, p = .03). The direct effect of early children’s difficulties on their later resilience was not significant (b = -.08, s.e. = .07, p = .23), as parental flooding fully mediated their relationship (b = -.09, s.e. = .05, 95% C.I. = -.1993, -.0052). Knowing that children’s difficulties interact with parental stress in determining resilience during stressful periods can guide tailored interventions
Integration of the VIMOS Control System
No full textThe VIRMOS consortium of French and Italian Institutes (PI: O. Le Fevre, co-PI: G. Vettolani) is manufacturing two wide field imaging multi-object spectrographs for the European Southern Observatory Very Large Telescope (VLT), with emphasis on the ability to carry over spectroscopic surveys of large numbers of sources: the VIsible Multi-Object Spectrograph, VIMOS, and the Near InfraRed Multi-Object Spectrograph, NIRMOS. There are 52 motors to be controlled in parallel in the spectrograph, making VIMOS a complex machine to be handled. This paper will focus on the description of the control system, designed in the ESO VLT standard control concepts, and on some integration issues and problem solving strategies...
An exploratory study on metacognition, worry and anxious symptoms in children.
No full textThe Self-Regulatory Executive Function model proposed by Wells and Mathews suggests that metacognition has a role in maintaining worry or rumination, exacerbating anxious symptoms in adults suffering from emotional disorders. To date, scientific literature on metacognition and anxiety in children is still limited. Nonetheless, studies on worry and metacognition in children affected by emotional disorders could help in determining whether the metacognitive model can be applied to children. The main purpose of this study was to evaluate cognitive processes (worry and rumination) and metacognitive beliefs in children with different subtypes of anxious symptoms. Through an online survey, the Penn State Worry Questionnaire for Children, the Screen for Child Anxiety Related Emotional Disorders, the Metacognitions Questionnaire for Children, and Children’s Depression Inventory were administered to 87 children (58.6% female) aged 8-14 years and to their parents. Results indicated that metacognitive beliefs and process metacognitions were significantly associated with anxiety. Therefore, metacognitions might play a significant role in children anxiety and we believe that tailored treatments based on metacognition should be developed for anxious children
The feeding behaviour of gall midge larvae and its implications for biocontrol of the giant reed. Insights from stable isotope analysis
No full textThe gall midge Lasioptera donacis, whose larval stage interferes with the reed’s leaf development, is a potential candidate agent for the biological control of Arundo donax. Reed infestation is always associated with the presence of a saprophytic fungus, Arthrinium arundinis, which is believed to provide food for the larvae. Larvae also interact with a parasitic nematode, Tripius gyraloura, which can be considered its natural enemy. To deepen our knowledge of the plant–fungus–insect trophic interactions and to understand the effects of the nematode on midge larval feeding behaviour, we applied stable isotope analysis, one of the most effective methods for investigating animal feeding preferences in various contexts. The results showed that on average the fungus accounted for 65% of the diet of the midge larvae, which however consumed the reed and the fungus in variable proportions depending on reed quality (expressed as the C:N ratio). No differences in feeding behaviour were observed between parasitised and non-parasitised midge larvae, indicating that nematodes have no effect in this regard. Due to its trophic habits, L. donacis could be an effective control agent of A. donax and these results need to be considered when implementing biological control measures
Use of bio-promotors to improve depleted coastal and semi-closed marine areas
No full textThe progressive pauperisation of the marine fauna is also testified by the results of fishing obtained along the Ionian coast that indicate a progressive decrease in the quantity and marine species fished. The local economy is heavily penalized by the low
yield of fishing caused by problems related to environmental pollution and water heating. Use of bioactivator, mixtures of selected microorganisms, enzymes, plant extracts and mineral catalysts that, once released along the coastal areas, can activate
and improve the quality of marine ecosystem. For the trial in an area close to the mouth of the river Cavone (Pisticci, MT) 2 sites of equal surface area and comparable as by
kilograms of fish caught as by number of species fished were identified (C – Control and T – Treated). On site T were weekly released 2 bioactivator (MICROPAN OXYLESS and MICROPAN AQUA PE). During the treatment, in each site, were performed a caught monthly (T0; T1; T2 and T3); on the boat the specimen fished was identified and numerated, individually weighed and delivered to the laboratory in refrigerated conditions (4 °C). Hence, the following measurements were made: total, fork and
head length and maximum height. From linear and weight measurements, morphometric indexes, as relative profile, cranial index and condition factor were calculated. Rheological properties of the raw fish fillets were assessed using an Instron 5544 Universal Testing Machine. Texture Profile Analysis (TPA) was performed using a flat steel probe of 25 mm diameter, through a double compression test elaborated by the incorporated software. AOAC procedures were used to assess the moisture, ether extract,
raw protein and the ash. The results of comparison between T0 and T1 do not indicate
significant differences in the parameters considered; at T2 the results indicate an amount of 8,1 times greater in site T then the site C and relative to the number of species have been counted 11 more in area T compared to the C. In T1 and T2, samples analysed have significative differences in total length, relative profile and condition factor for grey mullet (mugil cephalus), and striped seabream (Lithognathus mormyrus). No significative
differences are notable in colour and textural parameters in fishes analysed. Our study indicates that the bioactivators were effective in the increasing of number of species caught and the quantity fished for each
Pathogenesis of hypertrophic cardiomyopathy. Impact of growth factors on left ventricular anatomy.
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