La cessazione dell'attività economica nell'IVA: profili nazionali e comunitari

La ricerca oggetto della tesi dottorale verte sulla ricostruzione della disciplina della cessazione e delle fasi liquidatore dell’attività nell’ambito dell’imposta sul valore aggiunto, nel tentativo di individuare criteri certi ed omogenei per la sua individuazione, sia in prospettiva comunitaria che in prospettiva nazionale. In primo luogo, l’indagine si concentra sulla ricostruzione della nozione di attività economica e sui profili dinamici dell’attività in ambito comunitario, nell’intento di chiarire, sulla base della giurisprudenza, i criteri utilizzati per individuare la cessazione dell’attività rilevante ai fini dell’imposta, sfruttando in tal senso l’esperienza degli atti preparatori e l’applicabilità dell’ipotesi di applicazione dell’imposta per autoconsumo Vengono così valorizzati, accanto al profilo oggettivo costituito dalla presenza di una legame tra le operazioni della fase liquidatoria, il ruolo del soggetto passivo, quale portatore di una volontà che è in grado di influire sull’esistenza dell’attività stessa, e, conseguentemente, delle dichiarazioni formali imposte dalla Direttiva, quale manifestazione diretta di tale volontà ed elemento in grado di costituire un indice certo di cessazione. In seguito si esamina il regime impositivo nazionale ed in particolare le linee interpretative maggioritarie accolte da dottrina e giurisprudenza. Ricostruiti nozione e ruolo di attività economica, con riferimento all’esercizio d’impresa, vengono analizzati i diversi casi di cessazione contemplati dall’ordinamento –liquidazione volontaria, trasferimento dell’azienda e fallimento- analizzati sia nella prospettiva del diritto tributario che in quella del diritto commerciale. L’esame così sviluppato è volto a contestare l’interpretazione maggioritaria che vede nella sola presenza di beni residui alla liquidazione, o comunque la permanenza di un insieme di beni potenzialmente in grado di far riprendere l’esercizio, elemento sufficiente a mantenere in vita l’impresa e con essa la soggettività passiva all’imposta. Infine, vengono confrontati i risultati raggiunti nell’esame della disciplina comunitaria nazionale, ponendone in evidenza le possibilità incompatibilità ed i punti di contatto, con l’intenzione di dimostrare l’applicabilità anche a livello nazionale dei principi emersi in ambito comunitario.

Produzione di virus sintetici per lo studio dei meccanismi di interazione coinvolti nell'induzione di resistenza

Beet soil-borne mosaic virus (BSBMV) and Beet necrotic yellow vein virus (BNYVV) are members of Benyvirus genus. BSBMV has been reported only in the United States while BNYVV has a worldwide distribution. Both viruses are vectored by Polymyxa betae, possess similar host ranges, particles number and morphology. Both viruses are not serologically related but have similar genomic organizations. Field isolates consist of four RNA species but some BNYVV isolates contain a fifth RNA. RNAs 1 and 2 are essential for infection and replication while RNAs 3 and 4 play important roles on plant and vector interactions, respectively. Nucleotide and amino acid analyses revealed BSBMV and BNYVV are different enough to be classified in two different species. Additionally in BNYVV/BSBMV mixed infections, a competition was previous described in sugar beet, where BNYVV infection reduces BSBMV accumulation in both susceptible and resistant cultivars. Considering all this observations we hypothesized that BNYVV and BSBMV crossed study, exploiting their similarities and divergences, can improve investigation of molecular interactions between sugar beets and Benyviruses. The main achievement of our research is the production of a cDNA biologically active clones collection of BNYVV and BSBMV RNAs, from which synthetic copies of both Benyviruses can be transcribed. Moreover, through recombination experiments we demonstrated, for the first time, the BNYVV RNA 1 and 2 capability to trans-replicate and encapsidate BSBMV RNA 3 and 4, either the BSBMV RNA 1 and 2 capability to replicate BNYVV RNA2 in planta. We also demonstrated that BSBMV RNA3 support long-distance movement of BNYVV RNA 1 and 2 in B. macrocarpa and that 85 foreign sequence as p29HA, GFP and RFP, are successfully expressed, in C. quinoa, by BSBMV RNA3 based replicon (RepIII) also produced by our research. These results confirm the close correlation among the two viruses. Interestingly, the symptoms induced by BSBMV RNA-3 on C. quinoa leaves are more similar to necrotic local lesions caused by BNYVV RNA-5 p26 than to strongly chlorotic local lesions or yellow spot induced by BNYVV RNA- 3 encoded p25. As previous reported BSBMV p29 share 23% of amino acid sequence identity with BNYVV p25 but identity increase to 43% when compared with sequence of BNYVV RNA-5 p26. Based on our results the essential sequence (Core region) for the longdistance movement of BSBMV and BNYVV in B. macrocarpa, is not only carried by RNA3s species but other regions, perhaps located on the RNA 1 and 2, could play a fundamental role in this matter. Finally a chimeric RNA, composed by the 5’ region of RNA4 and 3’ region of RNA3 of BSBMV, has been produced after 21 serial mechanically inoculation of wild type BSBMV on C. quinoa plants. Chimera seems unable to express any protein, but it is replicated and transcript in planta. It could represent an important tool to study the interactions between Benyvirus and plant host. In conclusion different tools, comprising a method to study synthetic viruses under natural conditions of inoculum through P. Betae, have been produced and new knowledge are been acquired that will allow to perform future investigation of the molecular interactions between sugar beets and Benyviruses.

L'infiammazione intestinale nell'animale sperimentale come modello per lo sviluppo di nuovi farmaci: ruolo della via tachichininergica nelle malattie infiammatorie intestinali

Background: Several lines of evidence showed that inflammation is associated with changes in the expression of tachykinins both in human and animal models. Tachykinins, including substance P (SP), are small peptides expressed in the extrinsic primary afferent nerve fibres and enteric neurons of the gut: they exert their action through three distinct receptors, termed NK1, NK2 and NK3. SP modulates intestinal motility and enteric secretion, acting preferentially through the NK1 receptor. SP neural network and NK1 receptor expression are increased in patients with inflammatory bowel disease, and similar changes were observed in experimental models of inflammation. The 2,4 Dinitrobenzene Sulphonic Acid (DNBS) model of colitis is useful to study innate immunity, non-specific inflammation and wound healing; it has been suggested that the transmural inflammation seen in this model resembles that found in Crohn’s disease and can therefore be used to study what cells and mediators are involved in this type of inflammation. Aim: To test the possible protective effect of the NK1 receptor antagonist SSR140333 on: 1) acute model of intestinal inflammation; 2) reactivation of DNBS-induced colitis in rats. Methods: Acute colitis was induced in male SD rats by intrarectal administration of DNBS (15 mg/rat in 50% ethanol). Reactivation of colitis was induced by intrarectal injections of DNBS on day 28 (7.5 mg/rat in 35% ethanol). Animals were sacrificed on day 6 (acute colitis) and 29 (reactivation of colitis). SSR140333 (10 mg/kg) was administered orally starting from the day before the induction of colitis for 7 days (acute colitis) or seven days before the reactivation of colitis. Colonic damage was assessed by means of macroscopic and microscopic scores, myeloperoxidase activity (MPO) and TNF-α tissue levels. Enzyme immunoassay was used to measure colonic substance P levels. Statistical analysis was performed using analysis of variance (one-way or two-way, as appropriate) with the Bonferroni’s correction for multiple comparisons. Results: DNBS administration impaired body weight gain and markedly increased all inflammatory parameters (p<0.01). Treatment with SSR140333 10 mg/kg significantly counteracted the impairment in body weight gain, decreased macroscopic and histological scores and reduced colonic myeloperoxidase activity (p<0.01). Drug treatment counteracted TNF-α tissue levels and colonic SP concentrations (acute model). Similar results were obtained administering the NK1 receptor antagonist SSR140333 (3 and 10 mg/kg) for 5 days, starting the day after the induction of colitis. Intrarectal administration of DNBS four weeks after the first DNBS administration resulted in reactivation of colitis, with increases in macroscopic and histological damage scores and increase in MPO activity. Preventive treatment with SSR140333 10 mg/kg decreased macroscopic damage score, significantly reduced microscopic damage score but did not affect MPO activity. Conclusions: Treatment with SSR140333 significantly reduced intestinal damage in acute model of intestinal inflammation in rats. The NK1 receptor antagonist SSR140333 was also able to prevent relapse in experimental colitis. These results support the hypothesis of SP involvement in intestinal inflammation and indicate that NK receptor antagonists may have a therapeutic potential in inflammatory bowel disease.

Il ruolo dell'ecografia prenatale nell'infezione congenita da Citomegalovirus

OBJECTIVE: To assess the effectiveness of ultrasound in the antenatal prediction of symptomatic congenital cytomegalovirus infection. STUDY DESIGN: The sonograms of 650 fetuses from mothers with primary cytomegalovirus infection were correlated to fetal/neonatal outcome. Infection status was disclosed by viral urine isolation at birth or CMV tissue inclusions at autopsy. Classification of symptomatic disease was based on postnatal clinical/laboratory findings or macroscopic evidence of tissue damage at autopsy. RESULTS: Ultrasound abnormalities were found in 51/600 (8.5%) mothers with primary infection and in 23/154 congenitally infected fetuses (14.9%). Symptomatic congenital infection resulted in 18/23 and 68/131 cases with or without abnormal sonographic findings, respectively. Positive predictive values of ultrasound versus symptomatic congenital infection was 35.3% relating to all fetuses/infants from mothers with primary infection and 78.3% relating to fetuses/infants with congenital infection. CONCLUSION: When fetal infection status is unknown, ultrasound abnormalities only predict symptomatic congenital infection in a third of cases.

Le cardiomiopatie nell'infanzia: quadri eziologici ed evolutivi nei primi anni di vita

Premessa: nell’aprile 2006, l’American Heart Association ha approvato la nuova definizione e classificazione delle cardiomiopatie (B. J. Maron e coll. 2006), riconoscendole come un eterogeneo gruppo di malattie associate a disfunzione meccanica e/o elettrica riconducibili ad un ampia variabilità di cause. La distinzione tra le varie forme si basa non più sui processi etiopatogenetici che ne sono alla base, ma sulla modalità di presentazione clinica della malattia. Si distinguono così le forme primarie, a prevalente od esclusivo interessamento cardiaco, dalle forme secondarie in cui la cardiomiopatia rientra nell’ambito di un disordine sistemico dove sono evidenziabili anche disturbi extracardiaci. La nostra attenzione è, nel presente studio, focalizzata sull’analisi delle cardiomiopatie diagnosticate nei primi anni di vita in cui si registra una più alta incidenza di forme secondarie rispetto all’adulto, riservando un particolare riguardo verso quelle forme associate a disordini metabolici. Nello specifico, il nostro obiettivo è quello di sottolineare l’influenza di una diagnosi precoce sull’evoluzione della malattia. Materiali e metodi: abbiamo eseguito uno studio descrittivo in base ad un’analisi retrospettiva di tutti i pazienti giunti all’osservazione del Centro di Cardiologia e Cardiochirurgia Pediatrica e dell’ Età Evolutiva del Policlinico S. Orsola- Malpighi di Bologna, dal 1990 al 2006, con diagnosi di cardiomiopatia riscontrata nei primi due anni di vita. Complessivamente sono stati studiati 40 pazienti di cui 20 con cardiomiopatia ipertrofica, 18 con cardiomiopatia dilatativa e 2 con cardiomiopatia restrittiva con un’età media alla diagnosi di 4,5 mesi (range:0-24 mesi). Per i pazienti descritti a partire dal 2002, 23 in totale, sono state eseguite le seguenti indagini metaboliche: emogasanalisi, dosaggio della carnitina, metabolismo degli acidi grassi liberi (pre e post pasto), aminoacidemia quantitativa (pre e post pasto), acidi organici, mucopolisaccaridi ed oligosaccaridi urinari, acilcarnitine. Gli stessi pazienti sono stati inoltre sottoposti a prelievo bioptico di muscolo scheletrico per l’analisi ultrastrutturale, e per l’analisi dell’attività enzimatica della catena respiratoria mitocondriale. Nella stessa seduta veniva effettuata la biopsia cutanea per l’eventuale valutazione di deficit enzimatici nei fibroblasti. Risultati: l’età media alla diagnosi era di 132 giorni (range: 0-540 giorni) per le cardiomiopatie ipertrofiche, 90 giorni per le dilatative (range: 0-210 giorni) mentre le 2 bambine con cardiomiopatia restrittiva avevano 18 e 24 mesi al momento della diagnosi. Le indagini metaboliche eseguite sui 23 pazienti ci hanno permesso di individuare 5 bambini con malattia metabolica (di cui 2 deficit severi della catena respiratoria mitocondriale, 1 con insufficienza della β- ossidazione per alterazione delle acilcarnitine , 1 con sindrome di Barth e 1 con malattia di Pompe) e un caso di cardiomiopatia dilatativa associata a rachitismo carenziale. Di questi, 4 sono deceduti e uno è stato perduto al follow-up mentre la forma associata a rachitismo ha mostrato un netto miglioramento della funzionalità cardiaca dopo appropriata terapia con vitamina D e calcio. In tutti la malattia era stata diagnosticata entro l’anno di vita. Ciò concorda con gli studi documentati in letteratura che associano le malattie metaboliche ad un esordio precoce e ad una prognosi infausta. Da un punto di vista morfologico, un’evoluzione severa si associava alla forma dilatativa, ed in particolare a quella con aspetto non compaction del ventricolo sinistro, rispetto alla ipertrofica e, tra le ipertrofiche, alle forme con ostruzione all’efflusso ventricolare. Conclusioni: in accordo con quanto riscontrato in letteratura, abbiamo visto come le cardiomiopatie associate a forme secondarie, ed in particolare a disordini metabolici, sono di più frequente riscontro nella prima infanzia rispetto alle età successive e, per questo, l’esordio molto precoce di una cardiomiopatia deve essere sempre sospettata come l’espressione di una malattia sistemica. Abbiamo osservato, inoltre, una stretta correlazione tra l’età del bambino alla diagnosi e l’evoluzione della cardiomiopatia, registrando un peggioramento della prognosi in funzione della precocità della manifestazione clinica. In particolare la diagnosi eseguita in epoca prenatale si associava, nella maggior parte dei casi, ad un’evoluzione severa, comportandosi come una variabile indipendente da altri fattori prognostici. Riteniamo, quindi, opportuno sottoporre tutti i bambini con diagnosi di cardiomiopatia effettuata nei primi anni di vita ad uno screening metabolico completo volto ad individuare quelle forme per le quali sia possibile intraprendere una terapia specifica o, al contrario, escludere disordini che possano controindicare, o meno, l’esecuzione di un trapianto cardiaco qualora se ne presenti la necessità clinica.

Elementi postmoderni nell'horror americano contemporaneo. Forme testuali e culturali della mutazione 1968-1998

This research argues for an analysis of textual and cultural forms in the American horror film (1968- 1998), by defining the so-called postmodern characters. The “postmodern” term will not mean a period of the history of cinema, but a series of forms and strategies recognizable in many American films. From a bipolar re-mediation and cognitive point of view, the postmodern phenomenon is been considered as a formal and epistemological re-configuration of the cultural “modern” system. The first section of the work examines theoretical problems about the “postmodern phenomenon” by defining its cultural and formal constants in different areas (epistemology, economy, mass-media): the character of convergence, fragmentation, manipulation and immersion represent the first ones, while the “excess” is the morphology of the change, by realizing the “fluctuation” of the previous consolidated system. The second section classifies the textual and cultural forms of American postmodern film, generally non-horror. The “classic narrative” structure – coherent and consequent chain of causal cues toward a conclusion – is scattered by the postmodern constant of “fragmentation”. New textual models arise, fragmenting the narrative ones into the aggregations of data without causal-temporal logics. Considering the process of “transcoding”1 and “remediation”2 between media, and the principle of “convergence” in the phenomenon, the essay aims to define these structures in postmodern film as “database forms” and “navigable space forms.” The third section applies this classification to American horror film (1968-1998). The formal constant of “excess” in the horror genre works on the paradigm of “vision”: if postmodern film shows a crisis of the “truth” in the vision, in horror movies the excess of vision becomes “hyper-vision” – that is “multiplication” of the death/blood/torture visions – and “intra-vision”, that shows the impossibility of recognizing the “real” vision from the virtual/imaginary. In this perspective, the textual and cultural forms and strategies of postmodern horror film are predominantly: the “database-accumulation” forms, where the events result from a very simple “remote cause” serving as a pretext (like in Night of the Living Dead); the “database-catalogue” forms, where the events follow one another displaying a “central” character or theme. In the first case, the catalogue syntagms are connected by “consecutive” elements, building stories linked by the actions of a single character (usually the killer), or connected by non-consecutive episodes about a general theme: examples of the first kind are built on the model of The Wizard of Gore; the second ones, on the films such as Mario Bava’s I tre volti della paura. The “navigable space” forms are defined: hyperlink a, where one universe is fluctuating between reality and dream, as in Rosemary’s Baby; hyperlink b (where two non-hierarchical universes are convergent, the first one real and the other one fictional, as in the Nightmare series); hyperlink c (where more worlds are separated but contiguous in the last sequence, as in Targets); the last form, navigable-loop, includes a textual line which suddenly stops and starts again, reflecting the pattern of a “loop” (as in Lost Highway). This essay analyses in detail the organization of “visual space” into the postmodern horror film by tracing representative patterns. It concludes by examining the “convergence”3 of technologies and cognitive structures of cinema and new media.

Il ruolo del collicolo superiore nell'orientamento spaziale

This thesis was aimed at verifying the role of the superior colliculus (SC) in human spatial orienting. To do so, subjects performed two experimental tasks that have been shown to involve SC’s activation in animals, that is a multisensory integration task (Experiment 1 and 2) and a visual target selection task (Experiment 3). To investigate this topic in humans, we took advantage of neurophysiological finding revealing that retinal S-cones do not send projections to the collicular and magnocellular pathway. In the Experiment 1, subjects performed a simple reaction-time task in which they were required to respond as quickly as possible to any sensory stimulus (visual, auditory or bimodal audio-visual). The visual stimulus could be an S-cone stimulus (invisible to the collicular and magnocellular pathway) or a long wavelength stimulus (visible to the SC). Results showed that when using S-cone stimuli, RTs distribution was simply explained by probability summation, indicating that the redundant auditory and visual channels are independent. Conversely, with red long-wavelength stimuli, visible to the SC, the RTs distribution was related to nonlinear neural summation, which constitutes evidence of integration of different sensory information. We also demonstrate that when AV stimuli were presented at fixation, so that the spatial orienting component of the task was reduced, neural summation was possible regardless of stimulus color. Together, these findings provide support for a pivotal role of the SC in mediating multisensory spatial integration in humans, when behavior involves spatial orienting responses. Since previous studies have shown an anatomical asymmetry of fibres projecting to the SC from the hemiretinas, the Experiment 2 was aimed at investigating temporo-nasal asymmetry in multisensory integration. To do so, subjects performed monocularly the same task shown in the Experiment 1. When spatially coincident audio-visual stimuli were visible to the SC (i.e. red stimuli), the RTE depended on a neural coactivation mechanism, suggesting an integration of multisensory information. When using stimuli invisible to the SC (i.e. purple stimuli), the RTE depended only on a simple statistical facilitation effect, in which the two sensory stimuli were processed by independent channels. Finally, we demonstrate that the multisensory integration effect was stronger for stimuli presented to the temporal hemifield than to the nasal hemifield. Taken together, these findings suggested that multisensory stimulation can be differentially effective depending on specific stimulus parameters. The Experiment 3 was aimed at verifying the role of the SC in target selection by using a color-oddity search task, comprising stimuli either visible or invisible to the collicular and magnocellular pathways. Subjects were required to make a saccade toward a target that could be presented alone or with three distractors of another color (either S-cone or long-wavelength). When using S-cone distractors, invisible to the SC, localization errors were similar to those observed in the distractor-free condition. Conversely, with long-wavelength distractors, visible to the SC, saccadic localization error and variability were significantly greater than in either the distractor-free condition or the S-cone distractors condition. Our results clearly indicate that the SC plays a direct role in visual target selection in humans. Overall, our results indicate that the SC plays an important role in mediating spatial orienting responses both when required covert (Experiments 1 and 2) and overt orienting (Experiment 3).

Analisi spaziale dei dati entomologici in ambiente GIS: prospettive di utilizzo nell'agricoltura di precisione

Scopo della ricerca è stato definire le dinamiche spazio-temporali degli insetti studiati mediante l’impiego di tecniche geostatistiche. La ricerca è stata condotta su due casi studio, il primo riguardante tre specie di Elateridi di elevata importanza economica su scala aziendale, il secondo inerente al monitoraggio di Diabrotica virgifera virgifera (diabrotica del mais) su scala regionale. Gli scopi specifici dei due casi studio sono stati: Caso studio 1 a) Monitorare l’entità della popolazione di Elateridi su scala aziendale mediante approccio geostatistico. b) Elaborazione di mappe di distribuzione spaziale interfacciabili all’ambiente GIS. c) Individuare i fattori predisponenti l’infestazione. d) Verificare la necessità dell’impiego di mezzi chimici per il controllo delle specie dannose. e) Proporre strategie alternative volte alla riduzione dell’impiego di trattamenti geodisinfestanti. Caso studio 2 a) Studiare la distribuzione spaziale su scala regionale la popolazione del fitofago D. virgifera virgifera. b) Applicare a livello regionale una griglia di monitoraggio efficace per studiarne la diffusione. c) Individuare le aree a rischio e studiare i fattori predisponenti l’infestazione e diffusione. d) Ottimizzare ed economizzare il piano di monitoraggio.

L'impiego del modello di Rash per la valutazione della soddisfazione del paziente nell'ambito delle strutture sanitarie di ricovero

Hospitals and health service providers are use to collect data about patient’s opinion to improve patient health status and communication with them and to upgrade the management and the organization of the health service provided. A lot of survey are carry out for this purpose and several questionnaire are built to measure patient satisfaction. In particular patient satisfaction is a way to describe and assess the level of hospital service from the patient’s point of view. It is a cognitive and an emotional response to the hospital experience. Methodologically patient satisfaction is defined as a multidimensional latent variable. To assess patient satisfaction Item Response Theory has greater advantages compared to Classical Test Theory. Rasch model is a one-parameter model which belongs to Item Response Theory. Rasch model yield objective measure of the construct that are independent of the set of people interviewed and of set of items used. Rasch estimates are continuous and can be useful to “calibrate” the scale of the latent trait. This research attempt to investigate the questionnaire currently adopted to measure patient satisfaction in an Italian hospital, completed by a large sample of 3390 patients. We verify the multidimensional nature of the variable, the properties of the instrument and the level of satisfaction in the hospital. Successively we used Rasch estimates to describe the most satisfied and the less satisfied patients.