Effetti dell’introduzione dei Principi contabili internazionali sul principio di derivazione del reddito d’impresa dal risultato di bilancio

Con il presente lavoro si è tentato di verificare se le ragioni che hanno portato l’ordinamento italiano ad adottare il principio della derivazione del reddito d'impresa dal risultato contabile, possano essere considerate ancora attuali alla luce dell'introduzione dei principi IAS/IFRS nel nostro sistema contabile. In particolare, si è cercato di esaminare se questo collegamento ai principi contabili internazionali, introdotto nel nostro ordinamento anche per la redazione dei bilanci d'esercizio, abbia comportato il venir meno della neutralità dell'imposizione fiscale tra le società cd. Ias adopter e no Ias adopter. L'analisi di questa problematica è stata condotta anche prendendo come riferimento le modalità di recepimento delle opzioni contenute nel Regolamento n. 1606/2002 da parte dei legislatori di alcuni Stati europei, e valutando se le conseguenze fiscali emergenti tra i vari ordinamenti possano creare possibili distorsioni alla concorrenza ed alle libertà fondamentali dell’Unione europea.

Regelmechanismen und Determinanten der Transkription in Polytänchromosomen von Chironomus und Drosophila

Die kumulative Habil.‐Schrift gründet sich auf 6 Originalpublikationen, die beschreiben: [Sass, H. (1982), Cell 28: 269‐278]. RNA polymerase B in polytene chromosomes: Immunofluorescent and autoradiographic analysis during stimulated and repressed RNA synthesis. Elektronenmikroskopie charakterisierte das C. tentans Balbianiring BR2‐Gen von Speicheldrüsenchromosomen als hoch aktives 5‐6 μm langes single‐copy Gen, das 33/μm RNAPolymerasen B (Pol II) transkribieren (Diss., Sass, H., 1978, Univ. Tübingen). Diese Immunfluoreszenzstudie ortet Pol II in allen Interbanden von Region IV‐3B10‐3B5 des nichtinduzierten BR2. Prominente Fluoreszenz im BR2‐Genort 3B9/10 zeigt, das BR2‐Gen ist präaktiv, wie erwartet. 3H‐Autoradiogramme beweisen, in allen fluoreszierenden BR2, BR1, BR3, Puffs, aufgelockerten Banden, Interbanden und Loci ohne Puffing, synthetisiert Pol II RNA. Die genomweite ständige Pol II‐Präsenz zeigt, dass, wie beim nichtinduzierten BR2‐Gen, bereits schon gebundene Pol II wohl auch andere Gene präaktiviert. So erfolgt die Regulation der Transkription mehr über die transkriptionelle Elongation. Auch durch α‐Amanitin, oder Actinomycin D, oder Hitzeschock in vivo kollabierte BR2, BR1, BR3 besitzen Pol II. [Sass, H. (1984), Chromosoma 90: 20‐25]. Gene identification in polytene chromosomes: some Balbiani ring 2 gene sequences are located in an interband‐like region of Chironomus tentans. Immunfluoreszenz und 3H‐Autoradiographie zeigen, dass Injektionen von DRB in Larven die Balbianiringe (BR) sowie andere Puffs und deren Pol II‐Konzentration dramatisch reduzieren. Trotzdem zeigen 3H‐Uridin markierte Speicheldrüsenchromosomen, dass RNA‐Synthese doch in nichtinduzierten BR2, BR1, BR3 erfolgt, aber nur auf reduziertem Level. Das widerspricht der von Egyházi E. (1975, PNAS 73:947‐950) propagierten „Inhibition of Balbiani ring RNA synthesis at the initiation level“ durch DRB. Vielmehr sieht es so aus, DRB wirkt bei der transkriptionellen Elongation inhibierend. Durch in situ‐Hybridisierung von Sequenzen klonierter BR2‐DNA wurde in Speicheldrüsenchromosom IV das BR2‐Gen in Region 3B9/10 direkt identifiziert. [Sass, H. and Pederson, T. (1984), J. Mol. Biol. 180: 911‐926]. Transcription‐dependent localization of U1 and U2 small nuclear ribonucleoproteins at major sites of gene activity in polytene chromosomes. Immunolokalisation von Sm‐, U1‐ und U2snRNP‐spezifischen Antigenen in Speicheldrüsenchromosomen von C. tentans hat zur Entdeckung der beim Spleißen von prä‐mRNA beteiligten U1/U2snRNPs in Balbianiringen BR2, BR1, BR3 sowie anderen Puffs und aufgelockerten Banden geführt. Die überraschenden BR‐Daten zeigen erstmals: (i) Der Spleiß‐Apparat ist in Genloci mit intensiver RNA‐Synthese schon vorhanden. (ii) Immunfluoreszenz reflektiert den Exon‐Intron‐Bau dieser BR‐Gene. (iii) Transkription und spleißosomales Ausschneiden von Introns sind koordiniert. [Sass, H. (1989), Nucleic Acids Research 17: 10508]. Hsp82‐neo transposition vectors to study insertional mutagenesis in Drosophila melanogaster and tissue culture cells; [Sass, H. (1990), Gene 89: 179‐186]. P‐transposable vectors expressing a constitutive and thermoinducible hsp82‐neo fusion gene for Drosophila germline transformation and tissue‐culture transfection. Beschrieben sind Design, Konstruktion und Expression der Genfusion hsp82‐neo als ein in vivo selektierbares Reporter‐/Markergen, die Transposons P{hsp82‐neo/Adh} sowie P{hsp82‐neo} und Transformations‐Vektoren pHS22, pHS24, pHS85, pHS103 und pHS104. Sie stellen das von der Fliege gebildete Enzym bakteriellen Ursprungs, Neomycin‐Phosphotransferase II, für die G418‐Selektion bereit, um die Position, Struktur, Expression und Funktion von Genen mittels hsp82‐neo‐Mutagenese zu erforschen. [Sass, H. and Meselson, M. (1991), Proc. Natl. Acad. Sci. USA 88: 6795‐6799]. Dosage compensation of the Drosophila pseudoobscura Hsp82 gene and the D. melanogaster Adh gene at ectopic sites in D. melanogaster. Quantitative Unterschiede in der Dosiskompensation des X‐chromosomalen hsp82‐Gens von D. pseudoobscura und autosomalen Adh‐Gens von D. melanogaster wurden als Erhöhung der RNAMenge in D. melanogaster gemessen. Beide Transgene sind dosiskompensiert, sprang P{hsp82‐ neo/Adh} in euchromatische Regionen des D. melanogaster X‐Chromosoms. Beide Transgene sind nicht dosiskompensiert, insertierte P{hsp82‐neo/Adh} ins β‐Heterochromatin in Region 20 an der Basis des X. Keine der zehn autosomalen Insertionen ist dosiskompensiert. Die Ergebnisse lassen vermuten, dass X‐chromosomale regulatorische Sequenzen, die für die Verstärkung der Genaktivität um Faktor 2 in Männchen verantwortlich sind, gehäuft im X vorkommen, jedoch im β‐ Heterochromatin und den Autosomen fehlen. Das Kompensationsverhalten der transponierten Gene wird durch das neue chromosomale Milieu des Insertionsortes bestimmt.

Deleghe di voto e acquisto del controllo nelle societa' quotate

A fronte dal recepimento del direttiva SHR nel nostro ordinamento, realizzato dal d.lgs. 27/2010, il presente lavoro si propone anzitutto di analizzare l'attuale ruolo della delega di voto - sollecitata e non - per poi verificare quale sia l'interesse concretamente sotteso a un voto così esercitato, con particolare attenzione alla sollecitazione di deleghe di voto, oggi destinata espressamente (per la prevalente dottrina) a consentire al promotore il perseguimento di interessi propri. Le considerazioni riguardo all'interesse concretamente sotteso al voto esercitato per delega portano a vagliarne la rilevanza ai fini della nozione di controllo, ex art. 2359 c.c., la quale esclude espressamente dai voti rilevanti esclusivamente quelli esercitati "per conto terzi", e non, dunque, anche quelli esercitati nell'interesse proprio da un soggetto non titolare della partecipazione. Viene quindi affrontata la principale critica ad un controllo raggiunto per tale via e, più in generale, attraverso una delle varie forme di dissociazione tra titolarità della partecipazione e legittimazione all'esercizio del voto ad essa relativo, ovvero la apparente mancanza di stabilità. Considerando tuttavia che ogni ipotesi di controllo c.d. di fatto per definizione non gode di stabilità se non si scelga di ammettere una valutazione di tale requisito necessariamente prognostica ed ex ante, si giunge alla conclusione che la fattispecie di un controllo acquisito tramite sollecitazione di deleghe si distingue da altre ipotesi di controllo di fatto esclusivamente per la maggiore difficoltà dell'accertamento in fatto del requisito della stabilità. Si affronta infine la possibilità di garantire il diritto di exit (ovvero una tutela risarcitoria) del socio di minoranza che veda modificate le condizioni di rischio del proprio investimento a causa di una modifica del soggetto controllante derivante da sollecitazione di deleghe, tramite applicazione diretta della disciplina OPA ovvero riconducendo la fattispecie all'art. 2497quater, lett. d, ove ne ricorrano i presupposti.

Reserva de ley y transposición de directivas europeas

La presente tesis analiza el problema de la validez de las disposiciones de transposición de las Directivas Europeas en los ordenamientos nacionales desde la perspectiva del principio constitucional de reserva de ley. En el primer capítulo se desarrolla un análisis del estado de la cuestión en las jurisprudencias española e italiana. En el segundo se afronta el estudio de los requisitos impuestos por la jurisprudencia del TJUE en relación con las normas por las que se procede a la incorporación en los ordenamientos internos del contenido de las Directivas; teniendo en cuenta que ha de partirse del principio de autonomía institucional y procedimental de los Estados Miembros y que las Directivas, en tanto carentes por razón de su forma de directa aplicabilidad, no pueden sustituir a la ley nacional, el principio de reserva de ley ha de aplicarse en este tipo de operaciones siempre que así lo exija la Constitución nacional. En el tercer capítulo se estudian los efectos que han producido en los ordenamientos italiano, francés y alemán las cláusulas constitucionales "europeas", alcanzándose la fundamental conclusión de que las mismas no han supuesto quiebra alguna de la disciplina general de producción normativa en lo que se refiere a las operaciones de ejecución interna del Derecho Europeo. En el cuarto y último capítulo, en fin, se analiza el sistema italiano de ejecución de las políticas europeas mediante normas reglamentarias y la posible toma en consideración del mismo para la formulación de propuestas de lege ferenda en relación con el Derecho Español.

Fistole retto-vaginali Crohn-relate trattate mediante trasposizione del muscolo gracile: risultati a lungo termine e qualità della vita

OBIETTIVO: Le fistole retto-vaginali Crohn-relate hanno un impatto significativo sulla qualità della vita. Quando il canale anale è alterato da ulcerazioni e stenosi o in pazienti con difetti estesi del perineo, la chirurgia locale produce risultati insoddisfacenti. Lo scopo di questo studio è quello di valutare l'efficacia della trasposizione del muscolo gracile nelle fistole retto-vaginali Crohn-relate e determinare i suoi effetti sulla qualità della vita. MATERIALI E METODI: Da gennaio 2012 a ottobre 2014 sono state trattate 10 pazienti; sono state raccolte alcune variabili (età, BMI, il fumo, CDAI, setone perioperatorio, precedenti procedure, uso di immunomodulatori e steroidi). Tutte le pazienti sono state sottoposte ad ileostomia temporanea prima della graciloplastica. La percentuale di successo è stata misurata come numero di pazienti con fistola guarita dopo la chiusura della stomia. Sono stati utilizzati tre questionari prima della graciloplastica e 3 mesi dopo la chiusura della stomia al fine di valutare la qualità della vita (SF-36), l’ incontinenza fecale e la funzione sessuale. RISULTATI: La fistola retto-vaginale è stata chiusa in 9 pazienti su 10 dopo graciloplastica, con un follow-up medio di chiusura della stomia di 19 mesi (range 4 -34). È stata documentata una recidiva di RVF. Il tempo operatorio era 90-150 minuti (media, 120). La degenza postoperatoria era 7-16 giorni (media 10). Complicanze postoperatorie precoci includevano deiscenza delle suture perineali in 2 casi. Le complicanze a lungo termine includevano disestesia della cicatrice perineale. Nei dati post-operatori abbiamo riportato un miglioramento della qualità di vita, della funzione sessuale e della continenza fecale. CONCLUSIONI: La chiusura della fistola retto-vaginale utilizzando la trasposizione del muscolo gracile è associata a morbidità minima e un alto tasso di successo.

Right ventricular absolute myocardial blood flow in complex congenital heart disease

A consequence in patients with d-transposition of the great arteries (d-TGA) and tetralogy of Fallot (TOF) is right ventricular hypertrophy (RVH) and right ventricular failure. Myocardial contrast echocardiography (MCE) permits the determination of the myocardial microvascular density reflected by the relative myocardial blood volume (rBV; ml/ml). This study was conducted to elucidate the relationship between RVH and myocardial microvascular changes by quantitative MCE in patients with d-TGA and TOF.

Canadian Cardiovascular Society 2009 Consensus Conference on the management of adults with congenital heart disease: complex congenital cardiac lesions

With advances in pediatric cardiology and cardiac surgery, the population of adults with congenital heart disease (CHD) has increased. In the current era, there are more adults with CHD than children. This population has many unique issues and needs. They have distinctive forms of heart failure and their cardiac disease can be associated with pulmonary hypertension, thromboemboli, complex arrhythmias and sudden death. Medical aspects that need to be considered relate to the long-term and multisystemic effects of single ventricle physiology, cyanosis, systemic right ventricles, complex intracardiac baffles and failing subpulmonary right ventricles. Since the 2001 Canadian Cardiovascular Society Consensus Conference report on the management of adults with CHD, there have been significant advances in the field of adult CHD. Therefore, new clinical guidelines have been written by Canadian adult CHD physicians in collaboration with an international panel of experts in the field. Part III of the guidelines includes recommendations for the care of patients with complete transposition of the great arteries, congenitally corrected transposition of the great arteries, Fontan operations and single ventricles, Eisenmenger's syndrome, and cyanotic heart disease. Topics addressed include genetics, clinical outcomes, recommended diagnostic workup, surgical and interventional options, treatment of arrhythmias, assessment of pregnancy risk and follow-up requirements. The complete document consists of four manuscripts, which are published online in the present issue of The Canadian Journal of Cardiology. The complete document and references can also be found at www.ccs.ca or www.cachnet.org.

Should intentional endovascular stent-graft coverage of the left subclavian artery be preceded by prophylactic revascularisation?

Thoracic endovascular aortic repair (TEVAR) has emerged as a promising therapeutic alternative to conventional open aortic replacement but it requires suitable proximal and distal landing zones for stent-graft anchoring. Many aortic pathologies affect in the immediate proximity of the left subclavian artery (LSA) limiting the proximal landing zone site without proximal vessel coverage. In patients in whom the distance between the LSA and aortic lesion is too short, extension of the landing zone can be obtained by covering the LSA's origin with the endovascular stent graft (ESG). This manoeuvre has the potential for immediate and delayed neurological and vascular symptoms. Some authors, therefore, propose prophylactic revascularisation of the LSA by transposition or bypass, while others suggest prophylactic revascularisation only under certain conditions, and still others see no requirement for prophylactic revascularisation in anticipation of LSA ostium coverage. In this review about LSA revascularisation in TEVAR patients with coverage of the LSA, we searched the electronic databases MEDLINE and EMBASE historically until the end date of May 2010 with the search terms left subclavian artery, covering, endovascular, revascularisation and thoracic aorta. We have gathered the most complete scientific evidence available used to support the various concepts to deal with this issue. After a review of the current available literature, 23 relevant articles were found, where we have identified and analysed three basic treatment concepts for LSA revascularisation in TEVAR patients (prophylactic, conditional prophylactic and no prophylactic LSA revascularisation). The available evidence supports prophylactic revascularisation of the LSA before ESG LSA coverage when preoperative imaging reveals abnormal supra-aortic vascular anatomy or pathology. We further conclude that elective patients undergoing planned coverage of the LSA during TEVAR should receive prophylactic LSA transposition or LSA-to-left-common-carotid-artery (LCCA) bypass surgery to prevent severe neurological complications, such as paraplegia or brain stem infarction.

Aging and experience in the recognition of musical transpositions

The authors examined the effects of age, musical experience, and characteristics of musical stimuli on a melodic short-term memory task in which participants had to recognize whether a tune was an exact transposition of another tune recently presented. Participants were musicians and nonmusicians between ages 18 and 30 or 60 and 80. In 4 experiments, the authors found that age and experience affected different aspects of the task, with experience becoming more influential when interference was provided during the task. Age and experience interacted only weakly, and neither age nor experience influenced the superiority of tonal over atonal materials. Recognition memory for the sequences did not reflect the same pattern of results as the transposition task. The implications of these results for theories of aging, experience, and music cognition are discussed.

Common parietal activation in musical mental transformations across pitch and time

We previously observed that mental manipulation of the pitch level or temporal organization of melodies results in functional activation in the human intraparietal sulcus (IPS), a region also associated with visuospatial transformation and numerical calculation. Two outstanding questions about these musical transformations are whether pitch and time depend on separate or common processing in IPS, and whether IPS recruitment in melodic tasks varies depending upon the degree of transformation required (as it does in mental rotation). In the present study we sought to answer these questions by applying functional magnetic resonance imaging while musicians performed closely matched mental transposition (pitch transformation) and melody reversal (temporal transformation) tasks. A voxel-wise conjunction analysis showed that in individual subjects, both tasks activated overlapping regions in bilateral IPS, suggesting that a common neural substrate subserves both types of mental transformation. Varying the magnitude of mental pitch transposition resulted in variation of IPS BOLD signal in correlation with the musical key-distance of the transposition, but not with the pitch distance, indicating that the cognitive metric relevant for this type of operation is an abstract one, well described by music-theoretic concepts. These findings support a general role for the IPS in systematically transforming auditory stimulus representations in a nonspatial context. (C) 2013 Elsevier Inc. All rights reserved.

Thoracic radionecrosis following repeated cardiac catheterization

Radiodermatitis is a known complication in patients having undergone radiotherapy. It usually appears 2 to 5 years after irradiation. We are reporting on a case of radiodermatitis that occurred within months after coronary dilatation and stenting. It started with painful swelling, followed by a typical appearance on the skin surface. Histological finding confirmed the diagnosis. However, magnetic resonance imaging showed changes in the subcutaneous tissue extending into the ribs. A radical debridement was performed including removal of a partially necrotic 4th rib. The defect was closed with a latissimus dorsi transposition flap. Our findings are compared with the literature reports.

Biological safety concepts of genetically modified live bacterial vaccines

Live vaccines possess the advantage of having access to induce cell-mediated and antibody-mediated immunity; thus in certain cases they are able to prevent infection, and not only disease. Furthermore, live vaccines, particularly bacterial live vaccines, are relatively cheap to produce and easy to apply. Hence they are suitable to immunize large communities or herds. The induction of both cell-mediated immunity as well as antibody-mediated immunity, which is particularly beneficial in inducing mucosal immune responses, is obtained by the vaccine-strain's ability to colonize and multiply in the host without causing disease. For this reason, live vaccines require attenuation of virulence of the bacterium to which immunity must be induced. Traditionally attenuation was achieved simply by multiple passages of the microorganism on growth medium, in animals, eggs or cell cultures or by chemical or physical mutagenesis, which resulted in random mutations that lead to attenuation. In contrast, novel molecular methods enable the development of genetically modified organisms (GMOs) targeted to specific genes that are particularly suited to induce attenuation or to reduce undesirable effects in the tissue in which the vaccine strains can multiply and survive. Since live vaccine strains (attenuated by natural selection or genetic engineering) are potentially released into the environment by the vaccinees, safety issues concerning the medical as well as environmental aspects must be considered. These involve (i) changes in cell, tissue and host tropism, (ii) virulence of the carrier through the incorporation of foreign genes, (iii) reversion to virulence by acquisition of complementation genes, (iv) exchange of genetic information with other vaccine or wild-type strains of the carrier organism and (v) spread of undesired genes such as antibiotic resistance genes. Before live vaccines are applied, the safety issues must be thoroughly evaluated case-by-case. Safety assessment includes knowledge of the precise function and genetic location of the genes to be mutated, their genetic stability, potential reversion mechanisms, possible recombination events with dormant genes, gene transfer to other organisms as well as gene acquisition from other organisms by phage transduction, transposition or plasmid transfer and cis- or trans-complementation. For this, GMOs that are constructed with modern techniques of genetic engineering display a significant advantage over random mutagenesis derived live organisms. The selection of suitable GMO candidate strains can be made under in vitro conditions using basic knowledge on molecular mechanisms of pathogenicity of the corresponding bacterial species rather than by in vivo testing of large numbers of random mutants. This leads to a more targeted safety testing on volunteers and to a reduction in the use of animal experimentation.

Increased genome instability in Escherichia coli lon mutants: relation to emergence of multiple-antibiotic-resistant (Mar) mutants caused by insertion sequence elements and large tandem genomic amplifications

Thirteen spontaneous multiple-antibiotic-resistant (Mar) mutants of Escherichia coli AG100 were isolated on Luria-Bertani (LB) agar in the presence of tetracycline (4 microg/ml). The phenotype was linked to insertion sequence (IS) insertions in marR or acrR or unstable large tandem genomic amplifications which included acrAB and which were bordered by IS3 or IS5 sequences. Five different lon mutations, not related to the Mar phenotype, were also found in 12 of the 13 mutants. Under specific selective conditions, most drug-resistant mutants appearing late on the selective plates evolved from a subpopulation of AG100 with lon mutations. That the lon locus was involved in the evolution to low levels of multidrug resistance was supported by the following findings: (i) AG100 grown in LB broth had an important spontaneous subpopulation (about 3.7x10(-4)) of lon::IS186 mutants, (ii) new lon mutants appeared during the selection on antibiotic-containing agar plates, (iii) lon mutants could slowly grow in the presence of low amounts (about 2x MIC of the wild type) of chloramphenicol or tetracycline, and (iv) a lon mutation conferred a mutator phenotype which increased IS transposition and genome rearrangements. The association between lon mutations and mutations causing the Mar phenotype was dependent on the medium (LB versus MacConkey medium) and the antibiotic used for the selection. A previously reported unstable amplifiable high-level resistance observed after the prolonged growth of Mar mutants in a low concentration of tetracycline or chloramphenicol can be explained by genomic amplification.

Semi-automatic segmentation of fetal cardiac cavities: progress towards an automated fetal echocardiogram

OBJECTIVE: To develop a novel application of a tool for semi-automatic volume segmentation and adapt it for analysis of fetal cardiac cavities and vessels from heart volume datasets. METHODS: We studied retrospectively virtual cardiac volume cycles obtained with spatiotemporal image correlation (STIC) from six fetuses with postnatally confirmed diagnoses: four with normal hearts between 19 and 29 completed gestational weeks, one with d-transposition of the great arteries and one with hypoplastic left heart syndrome. The volumes were analyzed offline using a commercially available segmentation algorithm designed for ovarian folliculometry. Using this software, individual 'cavities' in a static volume are selected and assigned individual colors in cross-sections and in 3D-rendered views, and their dimensions (diameters and volumes) can be calculated. RESULTS: Individual segments of fetal cardiac cavities could be separated, adjacent segments merged and the resulting electronic casts studied in their spatial context. Volume measurements could also be performed. Exemplary images and interactive videoclips showing the segmented digital casts were generated. CONCLUSION: The approach presented here is an important step towards an automated fetal volume echocardiogram. It has the potential both to help in obtaining a correct structural diagnosis, and to generate exemplary visual displays of cardiac anatomy in normal and structurally abnormal cases for consultation and teaching.