Los instrumentos deflactivos del contencioso tributario en Italia. en especial "l'accertamento con adesione". Analisis cualitativo y cuantitativo

El artículo trata de una manera extensiva la figura del "Accertamento con adesione del contribuente" o liquidaciones tributarias con acuerdo del contribuyente. Se incluye en el marco de los mecanismos de resolución alternativa de los conflictos tributarios en Italia.

Scapulalgie et neuropathie sus-scapulaire en pathologie sportive [Scapular pain and supra-scapular neuropathy in sports medicine]

Eight patients with shoulder pain are reported with a history of athletic activities. On examination, performed with a delay of several months, all patients had painful paresis and atrophy of spinati fossa. Electroneuromyography was carried out in all cases and showed a suprascapular nerve axonal loss from the spinati muscles or infraspinatus muscle, signs of denervation-reinnervation in spinati or infraspinatus muscles, normal examination of other scapular girdle muscles, and a coordinate spinati contraction with shoulder displacement excluding rotator cuff tears. All patients had conservative treatment and only two improved. Six patients underwent surgical decompression of the suprascapular nerve; in three, motor function clearly improved, and in three others pain improved. The factors leading to entrapment include stretch mechanisms associated with shoulder movements, leading to suprascapular nerve liability to mechanical lesions. In patients with shoulder pain, the authors recommend an early electrophysiological work-up to recognize an isolated suprascapular neuropathy. The surgical decompression of the nerve should be based on persistent shoulder pain after conservative treatment.

EADock: docking of small molecules into protein active sites with a multiobjective evolutionary optimization.

In recent years, protein-ligand docking has become a powerful tool for drug development. Although several approaches suitable for high throughput screening are available, there is a need for methods able to identify binding modes with high accuracy. This accuracy is essential to reliably compute the binding free energy of the ligand. Such methods are needed when the binding mode of lead compounds is not determined experimentally but is needed for structure-based lead optimization. We present here a new docking software, called EADock, that aims at this goal. It uses an hybrid evolutionary algorithm with two fitness functions, in combination with a sophisticated management of the diversity. EADock is interfaced with the CHARMM package for energy calculations and coordinate handling. A validation was carried out on 37 crystallized protein-ligand complexes featuring 11 different proteins. The search space was defined as a sphere of 15 A around the center of mass of the ligand position in the crystal structure, and on the contrary to other benchmarks, our algorithm was fed with optimized ligand positions up to 10 A root mean square deviation (RMSD) from the crystal structure, excluding the latter. This validation illustrates the efficiency of our sampling strategy, as correct binding modes, defined by a RMSD to the crystal structure lower than 2 A, were identified and ranked first for 68% of the complexes. The success rate increases to 78% when considering the five best ranked clusters, and 92% when all clusters present in the last generation are taken into account. Most failures could be explained by the presence of crystal contacts in the experimental structure. Finally, the ability of EADock to accurately predict binding modes on a real application was illustrated by the successful docking of the RGD cyclic pentapeptide on the alphaVbeta3 integrin, starting far away from the binding pocket.

Iowa Plan for Energy Independence, 2007

Iowa’s first annual Energy Independence Plan kicks off a new era of state leadership in energy transformation. Supported by Governor Chet Culver, Lieutenant Governor Patty Judge, and the General Assembly, the Office of Energy Independence was established in 2007 to coordinate state activities for energy independence. The commitment of the state to lead by example creates opportunities for state government to move boldly to achieve its goals, track its progress, measure the results, and report the findings. In moving to energy independence, the active engagement of every Iowan will be sought as the state works in partnership with others in achieving the goals. While leading ongoing efforts within the state, Iowa can also show the nation how to effectively address the critical, complex challenges of shifting to a secure energy future of affordable energy, cost-effective efficiency, reliance on sustainable energy, and enhanced natural resources and environment. In accordance with House File 918, “the plan shall provide cost effective options and strategies for reducing the state’s consumption of energy, dependence on foreign sources of energy, use of fossil fuels, and greenhouse gas emissions. The options and strategies developed in the plan shall provide for achieving energy independence from foreign sources of energy by the year 2025.” Energy independence is a term which means different things to different people. We use the term to mean that we are charting our own course in the emerging energy economy. Iowa can chart its own course by taking advantage of its resources: a well-educated population and an abundance of natural resources, including rich soil, abundant surface and underground water, and consistent wind patterns. Charting our own course also includes further developing our in-state industry, capturing renewable energy, and working toward improved energy efficiency. Charting our own course will allow Iowa to manage its economic destiny while protecting our environment, while creating new, “green collar” industries in every corner of Iowa. Today Iowa is in a remarkable position to capitalize on the current situation globally and at home. Energy drives the economy and has impacts on the environment, undeniable links that are integral for energy security and independence. With the resources available within the state, the combination of significant global changes in energy and research leading to new technologies that continue to drive down the costs of sustainable energy, Iowa can take bold strides toward the goal of energy independence by 2025. The Office of Energy Independence, with able assistance from hundreds of individuals, organizations, agencies, and advisors, presents its plan for Iowa’s Energy Independence.

The mammalian circadian timing system: from gene expression to physiology.

Many physiological processes in organisms from bacteria to man are rhythmic, and some of these are controlled by self-sustained oscillators that persist in the absence of external time cues. Circadian clocks are perhaps the best characterized biological oscillators and they exist in virtually all light-sensitive organisms. In mammals, they influence nearly all aspects of physiology and behavior, including sleep-wake cycles, cardiovascular activity, endocrinology, body temperature, renal activity, physiology of the gastro-intestinal tract, and hepatic metabolism. The master pacemaker is located in the suprachiasmatic nuclei, two small groups of neurons in the ventral part of the hypothalamus. However, most peripheral body cells contain self-sustained circadian oscillators with a molecular makeup similar to that of SCN (suprachiasmatic nucleus) neurons. This organization implies that the SCN must synchronize countless subsidiary oscillators in peripheral tissues, in order to coordinate cyclic physiology. In this review, we will discuss some recent studies on the structure and putative functions of the mammalian circadian timing system, but we will also point out some apparent inconsistencies in the currently publicized model for rhythm generation.

CD8 modulation of T-cell antigen receptor-ligand interactions on living cytotoxic T lymphocytes.

Thymocytes and class I major histocompatibility complex (MHC)-restricted cytotoxic T lymphocytes express predominantly heterodimeric alpha/beta CD8. By interacting with non-polymorphic regions of MHC class I molecules CD8 can mediate adhesion or by binding the same MHC molecules that interact with the T-cell antigen receptor (TCR) function as coreceptor in TCR-ligand binding and T-cell activation. Using TCR photoaffinity labelling with a soluble, monomeric photoreactive H-2Kd-peptide derivative complex, we report here that the avidity of TCR-ligand interactions on cloned cytotoxic T cells is very greatly strengthened by CD8. This is primarily explained by coordinate binding of ligand molecules by CD8 and TCR, because substitution of Asp 227 of Kd with Lys severely impaired the TCR-ligand binding on CD8+, but not CD8- cells. Kinetic studies on CD8+ and CD8- cells further showed that CD8 imposes distinct dynamics and a remarkable temperature dependence on TCR-ligand interactions. We propose that the ability of CD8 to act as coreceptor can be modulated by CD8-TCR interactions.

Stream Stabilization in Western Iowa, HR-352, 1994

Stream channel erosion in the deep loess soils region of western Iowa causes severe damage along hundreds of miles of streams in twenty-two counties. The goal of this project was to develop information, systems, and procedures for use in making resource allocation decisions related to the protection of transportation facilities and farmland from damages caused by stream channel erosion. Section one of this report provides an introduction. Section two presents an assessment of stream channel conditions from aerial and field reconnaissance conducted in 1993 and 1994 and a classification of the streams based on a six stage model of stream channel evolution. A Geographic Information System is discussed that has been developed to store and analyze data on the stream conditions and affected infrastructure and assist in the planning of stabilization measures. Section three presents an evaluation of two methods for predicting the extent of channel degradation. Section four presents an estimate of costs associated with damages from stream channel erosion since the time of channelization until 1992. Damage to highway bridges represent the highest costs associated with channel erosion, followed by railroad bridges and right-of-way; loss of agricultural land represents the third highest cost. An estimate of costs associated with future channel erosion on western Iowa streams is also presented in section four. Section four also presents a procedure to estimate the benefits and costs of implementing stream stabilization measures. The final section of this report, section five, presents information on the development of the organizational structure and administrative procedures which are being used to plan, coordinate, and implement stream stabilization projects and programs in western Iowa.

3

The hematopoietic stem cell (HSC) is probably the best characterized somatic stem cell and is still the only one regularly used in clinical practice. Nevertheless, expansion of HSCs in vitro has been surprisingly unsuccessful, limiting their full therapeutic potential. During homeostasis, the vast majority of HSCs are found in the bone marrow (BM) localized to specific microenvironments called stem cell "niches." Over the last few years our knowledge of cellular niche components and the signaling molecules that coordinate the crosstalk between HSCs and niche cells has dramatically increased. Here we review the two main niche types found in the BM: the endosteal and the vascular niches, and provide an overview of the different signaling and cell adhesion molecules that form the HSC-niche synapse. Signals from BM niches not only control HSC dormancy, but also regulate the balance between self-renewal and differentiation. In the future, successful expansion of HSCs for therapeutic use will require three-dimensional reconstruction of a stem cell-niche unit.

Prospective and retrospective motion correction in diffusion magnetic resonance imaging of the human brain.

Diffusion-weighting in magnetic resonance imaging (MRI) increases the sensitivity to molecular Brownian motion, providing insight in the micro-environment of the underlying tissue types and structures. At the same time, the diffusion weighting renders the scans sensitive to other motion, including bulk patient motion. Typically, several image volumes are needed to extract diffusion information, inducing also inter-volume motion susceptibility. Bulk motion is more likely during long acquisitions, as they appear in diffusion tensor, diffusion spectrum and q-ball imaging. Image registration methods are successfully used to correct for bulk motion in other MRI time series, but their performance in diffusion-weighted MRI is limited since diffusion weighting introduces strong signal and contrast changes between serial image volumes. In this work, we combine the capability of free induction decay (FID) navigators, providing information on object motion, with image registration methodology to prospectively--or optionally retrospectively--correct for motion in diffusion imaging of the human brain. Eight healthy subjects were instructed to perform small-scale voluntary head motion during clinical diffusion tensor imaging acquisitions. The implemented motion detection based on FID navigator signals is processed in real-time and provided an excellent detection performance of voluntary motion patterns even at a sub-millimetre scale (sensitivity≥92%, specificity>98%). Motion detection triggered an additional image volume acquisition with b=0 s/mm2 which was subsequently co-registered to a reference volume. In the prospective correction scenario, the calculated motion-parameters were applied to perform a real-time update of the gradient coordinate system to correct for the head movement. Quantitative analysis revealed that the motion correction implementation is capable to correct head motion in diffusion-weighted MRI to a level comparable to scans without voluntary head motion. The results indicate the potential of this method to improve image quality in diffusion-weighted MRI, a concept that can also be applied when highest diffusion weightings are performed.

Missouri River Floods After Action Report, December 20, 2011

In May 2011, very heavy rains combined with above average snowpack caused reservoirs throughout the Upper Missouri River basin to swell. The river carried more water in May and June than it does in an average year. The six Iowa counties bordering the river—Fremont, Harrison, Mills, Monona, Pottawattamie and Woodbury—suffered from major flooding which persisted throughout the spring and summer. On June 2, Governor Terry Branstad issued a Proclamation of Disaster Emergency for the six impacted counties. The Iowa Homeland Security and Emergency Management Division (HSEMD) activated the State Emergency Operations Center (SEOC) on June 10 to coordinate State, Federal, private sector, and voluntary agency preparedness and response activities in the affected area. The severity and duration of the flooding presented operational challenges for the SEOC and its partner agencies, which were further complicated by severe weather. The flooding forced the SEOC to conduct simultaneous response and recovery operations for an usually long period of time. The Missouri River floods caused major economic losses in Western Iowa. As a result of these economic losses, President Barack Obama issued a Major Disaster Declaration (FEMA-1998-DR) which made six counties eligible for Federal Public Assistance. The disaster declaration was subsequently amended on October 18, making five counties eligible for Federal Individual Assistance.

Hypoxia-inducible miR-210 regulates the susceptibility of tumor cells to lysis by cytotoxic T cells.

Hypoxia in the tumor microenvironment plays a central role in the evolution of immune escape mechanisms by tumor cells. In this study, we report the definition of miR-210 as a miRNA regulated by hypoxia in lung cancer and melanoma, documenting its involvement in blunting the susceptibility of tumor cells to lysis by antigen-specific cytotoxic T lymphocytes (CTL). miR-210 was induced in hypoxic zones of human tumor tissues. Its attenuation in hypoxic cells significantly restored susceptibility to autologous CTL-mediated lysis, independent of tumor cell recognition and CTL reactivity. A comprehensive approach using transcriptome analysis, argonaute protein immunoprecipitation, and luciferase reporter assay revealed that the genes PTPN1, HOXA1, and TP53I11 were miR-210 target genes regulated in hypoxic cells. In support of their primary importance in mediating the immunosuppressive effects of miR-210, coordinate silencing of PTPN1, HOXA1, and TP53I11 dramatically decreased tumor cell susceptibility to CTL-mediated lysis. Our findings show how miR-210 induction links hypoxia to immune escape from CTL-mediated lysis, by providing a mechanistic understanding of how this miRNA mediates immunosuppression in oxygen-deprived regions of tumors where cancer stem-like cells and metastatic cellular behaviors are known to evolve.

High precision anatomy for MEG.

Precise MEG estimates of neuronal current flow are undermined by uncertain knowledge of the head location with respect to the MEG sensors. This is either due to head movements within the scanning session or systematic errors in co-registration to anatomy. Here we show how such errors can be minimized using subject-specific head-casts produced using 3D printing technology. The casts fit the scalp of the subject internally and the inside of the MEG dewar externally, reducing within session and between session head movements. Systematic errors in matching to MRI coordinate system are also reduced through the use of MRI-visible fiducial markers placed on the same cast. Bootstrap estimates of absolute co-registration error were of the order of 1mm. Estimates of relative co-registration error were <1.5mm between sessions. We corroborated these scalp based estimates by looking at the MEG data recorded over a 6month period. We found that the between session sensor variability of the subject's evoked response was of the order of the within session noise, showing no appreciable noise due to between-session movement. Simulations suggest that the between-session sensor level amplitude SNR improved by a factor of 5 over conventional strategies. We show that at this level of coregistration accuracy there is strong evidence for anatomical models based on the individual rather than canonical anatomy; but that this advantage disappears for errors of greater than 5mm. This work paves the way for source reconstruction methods which can exploit very high SNR signals and accurate anatomical models; and also significantly increases the sensitivity of longitudinal studies with MEG.

The role of the δ-opioid receptor in skin homeostasis and wound healing

Au regard des agressions environnementales constantes que la peau doit endurer, l'équilibre fragile entre l'expression et la répression des gènes épidermiques, nécessaire à la différentiation et la prolifération des kératinocytes, pourrait facilement être perturbé en l'absence des mécanismes de stabilisation robustes. La présence d'un système neuroendocrinien local est donc importante afin de coordonner une réponse aux éventuelles irritations. En effet, l'expression de plusieurs neurohormones, des neurotransmetteurs et des neuropeptides, y compris des dérivés pro-opiomélanocortine comme la ß-endorphine et [Met5]-enképhaline, ainsi que l'expression du récepteur 8-opioïde (DOR) a été démontré dans la peau. Cependant, les mécanismes moléculaires par lesquels ils modulent la fonction des kératinocytes sont mal connus. Le présent travail démontre que la voie de signalisation DOR active spécifiquement la voie ERK 1/2 MAPK dans les lignées cellulaires de kératinocytes humains, inhibant la prolifération des cellules et entraîne une diminution de l'épaisseur épidermique dans un modèle organotypique de peau. De plus, l'expression de DOR retarde nettement l'induction de la kératine 10 (KRT 10) et la kératine 1 (KRT 1) dans une modèle 2D de différentiation in vitro, et supprime l'induction de KRT 10 dans un modèle organotypique de peau. Ceci est accompagné de la dérégulation de l'involucrine (IVL), la loricrine (LOR) et la fïlaggrin (FLG), résultant en une induction nettement réduite de leur expression lors de l'initiation de la différentiation in vitro. De plus, POU2F3 a été identifié comme un facteur de transcription régulant les gènes de différentiation des kératinocytes modulés par DOR. Il a été démontré que la régulation négative de POU2F3 via la voie DOR-ERK affecte les principaux aspects de la fonction des kératinocytes. Toutefois, il est évident que des facteurs supplémentaires influencent la fonctionnalité de la voie DOR elle-même. Le calcium et le contact cellule-cellule augmentent la quantité des récepteurs à la surface cellulaire des kératinocytes. Les kératinocytes dont les récepteurs sont internalisés ne répondent pas de la même manière que ceux possédant des récepteurs fonctionnels localisée à la membrane. Ce travail suggère que lors de signaux intrinsèques ou extrinsèques spécifiques, les kératinocytes sont capable de répondre via le système opioïdergique neuro-epidermique. Cette réponse doit être spatialement et temporairement contrôlée afin d'éviter un déséquilibre de l'homéostasie épidermique et un retard de cicatrisation. La compréhension de ce processus très complexe pourrait permettre à terme le développement de meilleurs traitements des affections cutanées pathologiques. En complément des études précédentes sur des souris DOR-défïcientes, ces données suggèrent que l'activation de DOR dans les kératinocytes humains influence la morphogenèse et l'homéostasie de l'épiderme, et pourrait jouer un rôle lors du processus de cicatrisation. - In view of the constant environmental assaults that the skin must endure, the delicate balance of an eloquent sequence of epidermal gene expression and repression, that is required for appropriate differentiation and proliferation of keratinocytes, might easily become derailed in the absence of robust stabilizing mechanisms. The presence of a local neuroendocrine system is thereby important to coordinate a response towards irritations. In fact, the expression of several neurohormones, neurotransmitters, and neuropeptides, including proopiomelanocortin derivatives, such as ß- endorphin and [Met5]-enkephalin has been shown in skin, as well as expression of the 6-opioid receptor (DOR). However, there is currently a lack of understanding of the molecular mechanisms by which their signalling modulates keratinocyte function. The present work demonstrates that DOR signalling specifically activates the ERK 1/2 MAPK pathway in human keratinocyte cell lines. This activation inhibits cell proliferation, resulting in decreased epidermal thickness in an organotypic skin model. Furthermore, DOR expression markedly delays induction of keratin intermediate filament Keratin 10 (KRT 10) and KRT 1 during in vitro differentiation, and abolishes the induction of KRT 10 in the organotypic skin model. This is accompanied by deregulation of involucrin (IVL), loricrin (LOR), and filaggrin (FLG), illustrated by a markedly reduced induction of their expression upon initiation of differentiation in vitro. Additionally, POU2F3 was identified as a transcription factor mediating the DOR induced regulation of keratinocyte differentiation related genes. It was revealed that DOR-mediated ERK-dependent downregulation of this factor affects key aspects of keratinocyte function. However, it is evident that additional triggers influence the functionality of the DOR itself. Calcium at concentrations above 0.1 mM and cell-cell contact both enhance the presence of receptor molecules on the keratinocytes cell surface. Keratinocytes with internalized receptor do not respond to DOR ligands in the same way as keratinocytes with a functional membrane localized receptor.

2014 Transportation Coordination in Iowa

The 2012 Iowa Code section 324A.4, subsection 2, states the Iowa Department of Transportation (DOT) “shall biennially prepare a report to be submitted to the general assembly and the governor prior to December 15 of even-numbered years. The report shall recommend methods to increase transportation coordination and improve the efficiency of federal, state, and local government programs used to finance public transit services and may address other topics as appropriate.” Iowa has long been a leader in transportation coordination, from designated public transit agencies covering all 99 counties with little duplication, to requiring any agency receiving public dollars for the provision of transportation to first coordinate with the local public transit agency before providing the transportation on their own, to the creation of the Iowa Transportation Coordination Council. Coordination allows Iowa to provide much needed transportation services to the citizens of Iowa with the most efficient use of public funds. Coordination has been an important topic in Iowa for many years, but during these times of economic constraint and restraint and Iowa’s changing demographics, coordination of transportation services becomes even more critical.

"Les homosexuels sont un danger absolu" : homosexualité masculine en Suisse durant la Seconde Guerre mondiale

Axes et clés de lecture. Ce travail est structuré sur trois axes de recherche qui sont restitués par chacune des parties proposées. Ces parties ont une structure narrative permettant une lecture relativement indépendante des autres, et contenant des renvois indiqués au cas par cas. A chacune de celle-ci, des introductions contextuelles plus spécifiques sont proposées. D'autre part, les citations originales sont signalées par des chiffres romains qui renvoient en fin d'ouvrage après la bibliographie. Enfin, la bibliographie ne contient que les références citées et prioritairement exploitées dans ce travail, en jugeant inutile d'y mentionner l'ensemble des lectures exploratoires. La première approche consiste à mettre en évidence une homosexualité «sociale », en envisageant le «milieu» homosexuel suisse au cours des années de guerre dans sa pluralité. Le premier chapitre s'attache à visibiliser la «scène homosexuelle», associative, commerciale et de rencontres entre hommes. Il fait ressortir la place éminente de Zurich, mais aussi éclaire d'autres aspects moins connus. Ainsi, l'association «Der Kreis - Le Cercle», par son existence unique au monde durant les années de guerre, mérite une analyse de son fonctionnement, de la forme de son militantisme et de l'influence de ses acteurs clés sur le développement de ce regroupement d'«homoérotes». Les données proviennent essentiellement des fonds conservés aux Archives gaies à Zurich, et sont complétées par des informations inédites provenant de certains dossiers militaires. Cependant, la scène homosexuelle ne se limite pas à l'association, et les publicités parues dans le «Kreis», les études contemporaines et les données contenues dans les dossiers de la justice militaire permettent de reconstituer, en partie, les formes de possibilité de rencontre entre homosexuels et les lieux fréquentés sur l'ensemble du pays. Le deuxième chapitre propose une étude résolument inédite sur les termes et les vécus de, et sur, les homosexualités, en se plaçant au niveau des hommes poursuivis par la justice militaire. Par leurs aveux ou leurs dénis, les prévenus se définissent comme étant «homosexuels », «bisexuels », «normaux » ou ne savent pas comment qualifier leurs actes. En outre, les témoins et les lésés emploient des termes plus ou moins grossiers pour qualifier l'homosexualité, tout comme la police et la justice optent pour des termes en apparence plus neutres. L'ensemble de ces termes relevés dans les dossiers de la justice militaire ouvre un champ d'analyse unique et précieux pour pouvoir mettre en évidence des variations symboliques sur l'homosexualité, et porteuses de significations différentes de part et d'autre de la Sarine. Enfin, la richesse des dossiers de la justice militaire permet d'explorer, au-delà des arguments conservateurs de l'époque, une infime partie de la réalité de la prostitution homosexuelle, en reprenant les catégories employées par Michel Dorais dans son étude sur les travailleurs du sexe masculins en Amérique du Nord au début du XXIe siècle.as Le deuxième axe développe l'aspect des normes pénales sur l'homosexualité, depuis leur élaboration par les chambres fédérales jusqu'aux applications concrètes et interprétations jurisprudentielles par la justice militaire. Le troisième chapitre, reprenant la chronologie des débats en commissions ad hoc et parlementaires, retrace l'adoption du droit pénal militaire, puis du droit pénal civil, en analysant les processus politiques à la base d'articles pénaux distincts sur la question de la pénalisation de l'homosexualité entre adultes consentants. En apparence, les articles pénaux sont contradictoires, mais ils se rejoignent profondément par leurs reprises des conceptions allemandes du droit, classique pour l'un et réformateur pour l'autre, et leurs interprétations s'interpénètrent durant les années de guerre. L'accès aux dossiers de la justice militaire permet de voir plus précisément la manière dont l'article pénal est appliqué et quels actes sont considérés comme étant «homosexuels ». Aussi, le quatrième chapitre retrace-t-il les affaires à l'origine des recours adressés au Tribunal Militaire de~ Cassation et motivant les principes jurisprudentiels de la primauté du pouvoir appréciateur des juges de première instance, du lien entre l'homosexualité et la «pédophilie » lorsque les victimes sont des garçons mineurs, de la pondération des conclusions d'un expert psychiatre dans les verdicts ou encore de la non automaticité de l'octroi d'un sursis en cas d'irresponsabilité ou d'une bonne conduite. En ratifiant le plus souvent les décisions des tribunaux de première instance, la cour de cassation valide les interprétations sur les actes commis et leur gravité. En peu d'année, il se produit une extension des actes tombant sous le coup de la «débauche contre nature », et les tentatives d'actes, les exhibitions, les attouchements plus ou moins brutaux des parties génitales d'un autre homme et la masturbation mutuelle deviennent punissables. Ces interprétations .marquent une convergence des logiques juridiques conservatrices françaises et allemandes, et la pénalisation de la masturbation mutuelle est également adoptée pour les civils. Le concours des droits français et allemand est ensuite envisagé sous l'angle de l'outrage public aux moeurs, ce qui permet de voir que le «vice» / «Unzucht», héritier du droit canonique, est transféré dans le droit «positif» comme une loi sociale en considérant l'outrage comme une notion objective en soi. La dernière partie propose une lecture sur les liens complexes entre la psychiatrie et l'homosexualité. Le cinquième chapitre débute en relatant la formation d'une psychiatrie militaire comme corps sanitaire distinct dans l'armée suisse. Avant la Seconde Guerre mondiale, les procédures de collaboration entre l'armée et la psychiatrie civile sont peu formalisées, et des directives instituant des services de consultation psychiatriques et des procédures d'appel à des psychiatres, en fonction de leur incorporation dans l'armée, sont introduites quelques mois après l'entrée en guerre. Ces ordres ont pour base les Instructions sur l'appréciation sanitaire des militaires, un livret contenant les diagnostics sur les maladies pouvant se rencontrer chez des militaires, les conditions de leur réforme sanitaire du service militaire, ainsi que des instructions de prise en charge des patients. Parmi les neuf codes diagnostics sur les pathologies psychiatriques, la procédure pour le chiffre 250/71 («perversion sexuelle») prévoit une exclusion de l'armée par la voie sanitaire. La non-conservation des dossiers sanitaires ne permet pas de mener une étude des liens entre l'homosexualité et la psychiatrie militaire en dehors des demandes de la justice militaire. Par contre -aspect tout à fait exceptionnel - 47 expertises psychiatriques sont accessibles, et permettent d'analyser en profondeur .les conceptions théoriques et les registres discursifs sur l'homosexualité. La période de la guerre se caractérise par une absence complète d'unité théorique sur la question. En effet, des variations théoriques significatives peuvent s'observer chez un même psychiatre, en fonction de la formulation de la demande par des juges d'instruction ou du grade et de la classe sociale de l'expertisé. Aussi, ce chapitre propose-t il d'explorer les différentes catégories d'homosexualité identifiées -innée, latente, bisexuelle, commise avec des mineurs ou en relation avec la consommation d'alcool - en ne reprenant que les expertises de quatre officiers psychiatres, et en les joignant de trois autres à fin de comparaison. Le sixième chapitre poursuit et rompt partiellement le rapport entre l'homosexualité et la psychiatrie, en envisageant les apports de la médecine somatique. Un unique cas de castration découvert dans les dossiers de la justice militaire permet de poursuivre l'analyse, essentiellement par les publications médicales de l'époque sur la castration «thérapeutique » des délinquants sexuels. En Suisse, la castration ne peut se faire que sur le consentement «éclairé », mais celui-ci apparaît fortement contraint dans les faits, et cette «thérapeutique » permet d'aborder une face sombre de la psychiatrie institutionnelle civile. Par la théorie des hormones sexuelle, la médecine somatique apparaît subitement comme une rivale sur la question de l'étiologie des déviances sexuelles. Toutefois, dans un accord médical dominant sur les bienfaits de la castration, ces deux sciences se confortent pour déterminer, tantôt à cause d'un surplus de testostérone, tantôt en raison d'une force psychique supérieure à la moyenne, une libido plus impérieuse chez les homosexuels délinquants. Enfin, quatre expertises menées par des médecins somaticiens en Suisse romande s'éloignent plus nettement de la psychiatrie et permettent d'entrevoir un dernier aspect complémentaire du rapport entre la médecine et l'homosexualité. Ces expertises démontrent la survivance d'une pratique médico-légale de l'homosexualité par l'examination des pénis et des anus, qui est ensuite mise en relation avec la moralité et la responsabilité des prévenus. Cette influence de la France sur la Suisse romande apparaît toutefois minime, et montre a contrario que l'objet juridique de la responsabilité pénale de l'homosexualité est devenu de la compétence de la psychiatrie sur l'ensemble du pays.