History and Epistemology of Science in the Classroom: The Synthesis of Quinine as a Proposal

The history of the quinine synthesis can be used as a case study to emphasize that science is influenced by social and historical processes. The first efforts toward the synthesis of this substance, which until recently was the only treatment for malaria, were by Perkin in 1856 when, trying to obtain quinine,,. he synthesized mauveine. Since then, the quest for the total synthesis of quinine involved several characters in a web of controversies. A major step in this process was made in 1918 by Rabe and Kindler, who proposed the synthesis of quinine from quinotoxine. Twenty-six years later, after obtaining the total synthesis of quinotoxine, Woodward and Doering announced the total synthesis of quinine. However, the lack of experimental details about Rabe and Kindler's process, associated with Woodward and Doering's failure to reproduce it, raised a series of doubts about the synthesis. Stork and colleagues questioned the veracity of the experimental data and even the scientific reputation of the involved researchers. Doubts remained alive until 2008, when Williams and Smith reported, not without reservations, the reproducibility of Rabe and Kindler's protocol. The scientific knowledge as a social and historical development, its legitimating process, and the absence of neutrality in science constitute aspects that can be discussed from this case study, providing significant contributions to science education, in particular, to the initial or continued training of chemistry teachers.

Do estilo em ciência e em história das ciências

Ao considerar o conhecimento científico como uma forma de pensamento simbólico, entende-se com isso não simples sistemas de signos, mas conteúdos de pensamento (expressos por conceitos) ligados entre si e que fazem sentido, que são, no espaço das representações mentais, os substitutos do "dado objetivo" que se supõe subjazer à experiência que fazemos do "mundo" pelos sentidos e, nesse nível indissociavelmente, pelo entendimento. Esse pensamento simbólico adquire densidade e consistência pela "tecelagem" realizada graças ao trabalho dos pensamentos individuais que se comunicam, social e culturalmente, inscritos no tempo da história. Da tensão dinâmica entre o sujeito do conhecimento, que busca a inteligibilidade (pela operação de sua razão), e a objetividade dos conteúdos que ele se propõe (inicialmente dados, depois modificados ou produzidos), resulta o movimento do pensamento científico e a transformação dos conhecimentos. Esse trabalho do pensamento simbólico é marcado por um estilo próprio a cada um, mas que em parte pode ser comum em contextos, escolas ou tradições. Em ciência e em história das ciências, o estilo intervém em dois níveis: o da abordagem "objetal" da produção das obras pelos cientistas e o da abordagem "reflexiva" da história epistemológica e da filosofia, que se interrogam sobre a significação tanto dos próprios conteúdos de conhecimento quanto do pensamento racional, simbólico, cuja função é manifestá-los.

Pluralismo metodológico, incomensurabilidade e o status científico do conhecimento tradicional

Os valores culturais podem ter um impacto construtivo nas práticas científicas e levar a variações culturais legítimas nas abordagens sobre as mesmas. Segue-se que o conhecimento tradicional ou indígena não precisa opor-se ao conhecimento científico, e somente a investigação caso-a-caso pode estabelecer se as credenciais cognitivas de itens particulares do conhecimento tradicional são adequadas ou deficientes. Com base em uma análise de como as estratégias metodológicas podem tanto competir quanto complementar umas às outras, eu argumento que o que há de defensável na noção de incomensurabilidade de Thomas Kuhn e a possibilidade da solidez do status científico do conhecimento tradicional compartilham da mesma fonte.

Procedimiento para la evaluación de la cobertura vegetal en sistemas sedimentarios costeros mediante tecnologías de la información geográfica (TIG): La Graciosa (Islas Canarias)

Máster Oficial en Gestión Costera

Max Bill in Italia . Lo spazio logico dell'architettura

I Max Bill is an intense giornata of a big fresco. An analysis of the main social, artistic and cultural events throughout the twentieth century is needed in order to trace his career through his masterpieces and architectures. Some of the faces of this hypothetical mural painting are, among others, Le Corbusier, Walter Gropius, Ernesto Nathan Rogers, Kandinskij, Klee, Mondrian, Vatongerloo, Ignazio Silone, while the backcloth is given by artistic avant-gardes, Bauhaus, International Exhibitions, CIAM, war events, reconstruction, Milan Triennali, Venice Biennali, the School of Ulm. Architect, even though more known as painter, sculptor, designer and graphic artist, Max Bill attends the Bauhaus as a student in the years 1927-1929, and from this experience derives the main features of a rational, objective, constructive and non figurative art. His research is devoted to give his art a scientific methodology: each work proceeds from the analysis of a problem to the logical and always verifiable solution of the same problem. By means of composition elements (such as rhythm, seriality, theme and its variation, harmony and dissonance), he faces, with consistent results, themes apparently very distant from each other as the project for the H.f.G. or the design for a font. Mathematics are a constant reference frame as field of certainties, order, objectivity: ‘for Bill mathematics are never confined to a simple function: they represent a climate of spiritual certainties, and also the theme of non attempted in its purest state, objectivity of the sign and of the geometrical place, and at the same time restlessness of the infinity: Limited and Unlimited ’. In almost sixty years of activity, experiencing all artistic fields, Max Bill works, projects, designs, holds conferences and exhibitions in Europe, Asia and Americas, confronting himself with the most influencing personalities of the twentieth century. In such a vast scenery, the need to limit the investigation field combined with the necessity to address and analyse the unpublished and original aspect of Bill’s relations with Italy. The original contribution of the present research regards this particular ‘geographic delimitation’; in particular, beyond the deep cultural exchanges between Bill and a series of Milanese architects, most of all with Rogers, two main projects have been addressed: the realtà nuova at Milan Triennale in 1947, and the Contemporary Art Museum in Florence in 1980. It is important to note that these projects have not been previously investigated, and the former never appears in the sources either. These works, together with the most well-known ones, such as the projects for the VI and IX Triennale, and the Swiss pavilion for the Biennale, add important details to the reference frame of the relations which took place between Zurich and Milan. Most of the occasions for exchanges took part in between the Thirties and the Fifties, years during which Bill underwent a significant period of artistic growth. He meets the Swiss progressive architects and the Paris artists from the Abstraction-Création movement, enters the CIAM, collaborates with Le Corbusier to the third volume of his Complete Works, and in Milan he works and gets confronted with the events related to post-war reconstruction. In these years Bill defines his own working methodology, attaining an artistic maturity in his work. The present research investigates the mentioned time period, despite some necessary exceptions. II The official Max Bill bibliography is naturally wide, including spreading works along with ones more devoted to analytical investigation, mainly written in German and often translated into French and English (Max Bill himself published his works in three languages). Few works have been published in Italian and, excluding the catalogue of the Parma exhibition from 1977, they cannot be considered comprehensive. Many publications are exhibition catalogues, some of which include essays written by Max Bill himself, some others bring Bill’s comments in a educational-pedagogical approach, to accompany the observer towards a full understanding of the composition processes of his art works. Bill also left a great amount of theoretical speculations to encourage a critical reading of his works in the form of books edited or written by him, and essays published in ‘Werk’, magazine of the Swiss Werkbund, and other international reviews, among which Domus and Casabella. These three reviews have been important tools of analysis, since they include tracks of some of Max Bill’s architectural works. The architectural aspect is less investigated than the plastic and pictorial ones in all the main reference manuals on the subject: Benevolo, Tafuri and Dal Co, Frampton, Allenspach consider Max Bill as an artist proceeding in his work from Bauhaus in the Ulm experience . A first filing of his works was published in 2004 in the monographic issue of the Spanish magazine 2G, together with critical essays by Karin Gimmi, Stanislaus von Moos, Arthur Rüegg and Hans Frei, and in ‘Konkrete Architektur?’, again by Hans Frei. Moreover, the monographic essay on the Atelier Haus building by Arthur Rüegg from 1997, and the DPA 17 issue of the Catalonia Polytechnic with contributions of Carlos Martì, Bruno Reichlin and Ton Salvadò, the latter publication concentrating on a few Bill’s themes and architectures. An urge to studying and going in depth in Max Bill’s works was marked in 2008 by the centenary of his birth and by a recent rediscovery of Bill as initiator of the ‘minimalist’ tradition in Swiss architecture. Bill’s heirs are both very active in promoting exhibitions, researching and publishing. Jakob Bill, Max Bill’s son and painter himself, recently published a work on Bill’s experience in Bauhaus, and earlier on he had published an in-depth study on ‘Endless Ribbons’ sculptures. Angela Thomas Schmid, Bill’s wife and art historian, published in end 2008 the first volume of a biography on Max Bill and, together with the film maker Eric Schmid, produced a documentary film which was also presented at the last Locarno Film Festival. Both biography and documentary concentrate on Max Bill’s political involvement, from antifascism and 1968 protest movements to Bill experiences as Zurich Municipality councilman and member of the Swiss Confederation Parliament. In the present research, the bibliography includes also direct sources, such as interviews and original materials in the form of letters correspondence and graphic works together with related essays, kept in the max+binia+jakob bill stiftung archive in Zurich. III The results of the present research are organized into four main chapters, each of them subdivided into four parts. The first chapter concentrates on the research field, reasons, tools and methodologies employed, whereas the second one consists of a short biographical note organized by topics, introducing the subject of the research. The third chapter, which includes unpublished events, traces the historical and cultural frame with particular reference to the relations between Max Bill and the Italian scene, especially Milan and the architects Rogers and Baldessari around the Fifties, searching the themes and the keys for interpretation of Bill’s architectures and investigating the critical debate on the reviews and the plastic survey through sculpture. The fourth and last chapter examines four main architectures chosen on a geographical basis, all devoted to exhibition spaces, investigating Max Bill’s composition process related to the pictorial field. Paintings has surely been easier and faster to investigate and verify than the building field. A doctoral thesis discussed in Lausanne in 1977 investigating Max Bill’s plastic and pictorial works, provided a series of devices which were corrected and adapted for the definition of the interpretation grid for the composition structures of Bill’s main architectures. Four different tools are employed in the investigation of each work: a context analysis related to chapter three results; a specific theoretical essay by Max Bill briefly explaining his main theses, even though not directly linked to the very same work of art considered; the interpretation grid for the composition themes derived from a related pictorial work; the architecture drawing and digital three-dimensional model. The double analysis of the architectural and pictorial fields is functional to underlining the relation among the different elements of the composition process; the two fields, however, cannot be compared and they stay, in Max Bill’s works as in the present research, interdependent though self-sufficient. IV An important aspect of Max Bill production is self-referentiality: talking of Max Bill, also through Max Bill, as a need for coherence instead of a method limitation. Ernesto Nathan Rogers describes Bill as the last humanist, and his horizon is the known world but, as the ‘Concrete Art’ of which he is one of the main representatives, his production justifies itself: Max Bill not only found a method, but he autonomously re-wrote the ‘rules of the game’, derived timeless theoretical principles and verified them through a rich and interdisciplinary artistic production. The most recurrent words in the present research work are synthesis, unity, space and logic. These terms are part of Max Bill’s vocabulary and can be referred to his works. Similarly, graphic settings or analytical schemes in this research text referring to or commenting Bill’s architectural projects were drawn up keeping in mind the concise precision of his architectural design. As for Mies van der Rohe, it has been written that Max Bill took art to ‘zero degree’ reaching in this way a high complexity. His works are a synthesis of art: they conceptually encompass all previous and –considered their developments- most of contemporary pictures. Contents and message are generally explicitly declared in the title or in Bill’s essays on his artistic works and architectural projects: the beneficiary is invited to go through and re-build the process of synthesis generating the shape. In the course of the interview with the Milan artist Getulio Alviani, he tells how he would not write more than a page for an essay on Josef Albers: everything was already evident ‘on the surface’ and any additional sentence would be redundant. Two years after that interview, these pages attempt to decompose and single out the elements and processes connected with some of Max Bill’s works which, for their own origin, already contain all possible explanations and interpretations. The formal reduction in favour of contents maximization is, perhaps, Max Bill’s main lesson.

Sostanzialismo e relazionalismo dello spaziotempo alla luce della relatività generale

Until recently the debate on the ontology of spacetime had only a philosophical significance, since, from a physical point of view, General Relativity has been made "immune" to the consequences of the "Hole Argument" simply by reducing the subject to the assertion that solutions of Einstein equations which are mathematically different and related by an active diffeomorfism are physically equivalent. From a technical point of view, the natural reading of the consequences of the "Hole Argument” has always been to go further and say that the mathematical representation of spacetime in General Relativity inevitably contains a “superfluous structure” brought to light by the gauge freedom of the theory. This position of apparent split between the philosophical outcome and the physical one has been corrected thanks to a meticulous and complicated formal analysis of the theory in a fundamental and recent (2006) work by Luca Lusanna and Massimo Pauri entitled “Explaining Leibniz equivalence as difference of non-inertial appearances: dis-solution of the Hole Argument and physical individuation of point-events”. The main result of this article is that of having shown how, from a physical point of view, point-events of Einstein empty spacetime, in a particular class of models considered by them, are literally identifiable with the autonomous degrees of freedom of the gravitational field (the Dirac observables, DO). In the light of philosophical considerations based on realism assumptions of the theories and entities, the two authors then conclude by saying that spacetime point-events have a degree of "weak objectivity", since they, depending on a NIF (non-inertial frame), unlike the points of the homogeneous newtonian space, are plunged in a rich and complex non-local holistic structure provided by the “ontic part” of the metric field. Therefore according to the complex structure of spacetime that General Relativity highlights and within the declared limits of a methodology based on a Galilean scientific representation, we can certainly assert that spacetime has got "elements of reality", but the inevitably relational elements that are in the physical detection of point-events in the vacuum of matter (highlighted by the “ontic part” of the metric field, the DO) are closely dependent on the choice of the global spatiotemporal laboratory where the dynamics is expressed (NIF). According to the two authors, a peculiar kind of structuralism takes shape: the point structuralism, with common features both of the absolutist and substantival tradition and of the relationalist one. The intention of this thesis is that of proposing a method of approaching the problem that is, at least at the beginning, independent from the previous ones, that is to propose an approach based on the possibility of describing the gravitational field at three distinct levels. In other words, keeping the results achieved by the work of Lusanna and Pauri in mind and following their underlying philosophical assumptions, we intend to partially converge to their structuralist approach, but starting from what we believe is the "foundational peculiarity" of General Relativity, which is that characteristic inherent in the elements that constitute its formal structure: its essentially geometric nature as a theory considered regardless of the empirical necessity of the measure theory. Observing the theory of General Relativity from this perspective, we can find a "triple modality" for describing the gravitational field that is essentially based on a geometric interpretation of the spacetime structure. The gravitational field is now "visible" no longer in terms of its autonomous degrees of freedom (the DO), which, in fact, do not have a tensorial and, therefore, nor geometric nature, but it is analyzable through three levels: a first one, called the potential level (which the theory identifies with the components of the metric tensor), a second one, known as the connections level (which in the theory determine the forces acting on the mass and, as such, offer a level of description related to the one that the newtonian gravitation provides in terms of components of the gravitational field) and, finally, a third level, that of the Riemann tensor, which is peculiar to General Relativity only. Focusing from the beginning on what is called the "third level" seems to present immediately a first advantage: to lead directly to a description of spacetime properties in terms of gauge-invariant quantites, which allows to "short circuit" the long path that, in the treatises analyzed, leads to identify the "ontic part” of the metric field. It is then shown how to this last level it is possible to establish a “primitive level of objectivity” of spacetime in terms of the effects that matter exercises in extended domains of spacetime geometrical structure; these effects are described by invariants of the Riemann tensor, in particular of its irreducible part: the Weyl tensor. The convergence towards the affirmation by Lusanna and Pauri that the existence of a holistic, non-local and relational structure from which the properties quantitatively identified of point-events depend (in addition to their own intrinsic detection), even if it is obtained from different considerations, is realized, in our opinion, in the assignment of a crucial role to the degree of curvature of spacetime that is defined by the Weyl tensor even in the case of empty spacetimes (as in the analysis conducted by Lusanna and Pauri). In the end, matter, regarded as the physical counterpart of spacetime curvature, whose expression is the Weyl tensor, changes the value of this tensor even in spacetimes without matter. In this way, going back to the approach of Lusanna and Pauri, it affects the DOs evolution and, consequently, the physical identification of point-events (as our authors claim). In conclusion, we think that it is possible to see the holistic, relational, and non-local structure of spacetime also through the "behavior" of the Weyl tensor in terms of the Riemann tensor. This "behavior" that leads to geometrical effects of curvature is characterized from the beginning by the fact that it concerns extensive domains of the manifold (although it should be pointed out that the values of the Weyl tensor change from point to point) by virtue of the fact that the action of matter elsewhere indefinitely acts. Finally, we think that the characteristic relationality of spacetime structure should be identified in this "primitive level of organization" of spacetime.

Pushover analysis of an existing reinforced concrete bridge:Jamboree Road Overcrossing in Irvine, California

The work for the present thesis started in California, during my semester as an exchange student overseas. California is known worldwide for its seismicity and its effort in the earthquake engineering research field. For this reason, I immediately found interesting the Structural Dynamics Professor, Maria Q. Feng's proposal, to work on a pushover analysis of the existing Jamboree Road Overcrossing bridge. Concrete is a popular building material in California, and for the most part, it serves its functions well. However, concrete is inherently brittle and performs poorly during earthquakes if not reinforced properly. The San Fernando Earthquake of 1971 dramatically demonstrated this characteristic. Shortly thereafter, code writers revised the design provisions for new concrete buildings so to provide adequate ductility to resist strong ground shaking. There remain, nonetheless, millions of square feet of non-ductile concrete buildings in California. The purpose of this work is to perform a Pushover Analysis and compare the results with those of a Nonlinear Time-History Analysis of an existing bridge, located in Southern California. The analyses have been executed through the software OpenSees, the Open System for Earthquake Engineering Simulation. The bridge Jamboree Road Overcrossing is classified as a Standard Ordinary Bridge. In fact, the JRO is a typical three-span continuous cast-in-place prestressed post-tension box-girder. The total length of the bridge is 366 ft., and the height of the two bents are respectively 26,41 ft. and 28,41 ft.. Both the Pushover Analysis and the Nonlinear Time-History Analysis require the use of a model that takes into account for the nonlinearities of the system. In fact, in order to execute nonlinear analyses of highway bridges it is essential to incorporate an accurate model of the material behavior. It has been observed that, after the occurrence of destructive earthquakes, one of the most damaged elements on highway bridges is a column. To evaluate the performance of bridge columns during seismic events an adequate model of the column must be incorporated. Part of the work of the present thesis is, in fact, dedicated to the modeling of bents. Different types of nonlinear element have been studied and modeled, with emphasis on the plasticity zone length determination and location. Furthermore, different models for concrete and steel materials have been considered, and the selection of the parameters that define the constitutive laws of the different materials have been accurate. The work is structured into four chapters, to follow a brief overview of the content. The first chapter introduces the concepts related to capacity design, as the actual philosophy of seismic design. Furthermore, nonlinear analyses both static, pushover, and dynamic, time-history, are presented. The final paragraph concludes with a short description on how to determine the seismic demand at a specific site, according to the latest design criteria in California. The second chapter deals with the formulation of force-based finite elements and the issues regarding the objectivity of the response in nonlinear field. Both concentrated and distributed plasticity elements are discussed into detail. The third chapter presents the existing structure, the software used OpenSees, and the modeling assumptions and issues. The creation of the nonlinear model represents a central part in this work. Nonlinear material constitutive laws, for concrete and reinforcing steel, are discussed into detail; as well as the different scenarios employed in the columns modeling. Finally, the results of the pushover analysis are presented in chapter four. Capacity curves are examined for the different model scenarios used, and failure modes of concrete and steel are discussed. Capacity curve is converted into capacity spectrum and intersected with the design spectrum. In the last paragraph, the results of nonlinear time-history analyses are compared to those of pushover analysis.

Molekulardynamik-Untersuchungen zur atomistischen Struktur & Dynamik von binären Mischgläsern

Mit Hilfe von Molekulardynamik-Computersimulationen werdenin dieser Arbeit die Struktur und Dynamik von Gläsern undSchmelzen der Systeme 'NSx'=(Na2O)(xSiO2), mit x=2,3,5, und'AS2'=(Al2O3)(2SiO2) untersucht. Zur Beschreibung dermikroskopischen Wechselwirkungen dient ein Modellpotenzial,das auf einem effektiven Paarpotenzial aus der Literaturaufbaut. Simuliert wurden Teilchentrajektorien über mehrereNanosekunden im Bereich 6100 K >= T >= 2100 K sowie dieGlasstruktur bei 100 K (NSx) bzw. 300 K (AS2). Das Aufbrechen der tetraedrischen Netzwerkstruktur durch denNetzwerkmodifikator Na2O führt zur Ausbildung einerzusätzlichen Struktur auf intermediären Längenskalen, diebei allen Systemen NSx etwa dem Abstand übernächster Na-bzw. Si-Nachbarn eines Na-Atoms entspricht. Die diffusiveDynamik ist in allen Systeme NSx bis zu drei Größenordnungenschneller als in SiO2 . Sie nimmt mit wachsenderNa-Konzentration zu. Die Na-Diffusion zeigtArrhenius-Verhalten; hierbei vollführen die Na-Atome einaktiviertes Hüpfen durch eine erstarrte Si-O-Matrix. DieZustandsdichten werden bis ca. 20 THz durch dominanteNa-Moden bestimmt. Bei hohen Frequenzen weichen die für SiO2 typischen intratetraedrischen Si-O-Schwingungsmodenauf.Im Gegensatz zu Na2O wird Al2O3 in die tetraedrischeNetzwerkstruktur eingebunden. AS2 zeigt eine überwiegend ausAlO4- und SiO4-Tetraedern verknüpfte Polyederstruktur, beider sich die AlO4-Tetraeder lokal anders anordnen als dieSiO4-Tetraeder, um Ladungsausgleich zu gewährleisten. Esbilden sich typische 3(Si,Al)O4-Bausteine ('3-Cluster'). Sie führen auf intermediären Längenskalen zur Ausbildungeines Al-reichen perkolierenden Netzwerks, das dieSiO4-Struktur durchdringt. Im Vergleich zu SiO2 erhöht sichdie diffusive Dynamik aller Komponenten in AS2 um ca. zweiGrößenordnungen. Die intratetraedrischenAl-O-Steckschwingungsmoden sind wesentlich weicher als die typischen intratetraedrischen Si-O-Moden des SiO2.

The incomplete ionization of substitutional dopants in Silicon Carbide

This thesis analyzes theoretically and computationally the phenomenon of partial ionization of the substitutional dopants in Silicon Carbide at thermal equilibrium. It is based on the solution of the charge neutrality equation and takes into account the following phenomena: several energy levels in the bandgap; Fermi-Dirac statistics for free carriers; screening effects on the dopant ionization energies; the formation of impurity bands. A self-consistent model and a corresponding simulation software have been realized. A preliminary comparison of our calculations with existing experimental results is carried out.

I limiti al diritto di proprietà derivanti dagli strumenti di pianificazione urbanistica. I vincoli urbanistici.

Nella prima parte viene ricostruito il concetto di vincolo espropriativo alla luce dell’elaborazione della giurisprudenza della Corte costituzionale e della Corte EDU, giungendo alla conclusione che rientrano in tale concetto le limitazioni al diritto di proprietà che: - derivano da scelte discrezionali dell’Amministrazione non correlate alle caratteristiche oggettive del bene; - superano la normale tollerabilità nel senso che impediscono al proprietario la prosecuzione dell’uso in essere o incidono sul valore di mercato del bene in modo sproporzionato rispetto alle oggettive caratteristiche del bene e all’interesse pubblico perseguito. Ragione di fondo della teoria dei vincoli è censurare l’eccessiva discrezionalità del potere urbanistico, imponendo una maggiore obiettività e controllabilità delle scelte urbanistiche. Dalla teoria dei vincoli consegue altresì che nell’esercizio del potere urbanistico l’Amministrazione, pur potendo differenziare il territorio, deve perseguire l’obiettivo del riequilibrio economico degli interessi incisi dalle sue determinazioni. L’obbligo della corresponsione dell’indennizzo costituisce la prima forma di perequazione urbanistica. Nel terzo e nel quarto capitolo viene analizzata la giurisprudenza civile e amministrativa in tema di vincoli urbanistici, rilevandone la non corrispondenza rispetto all’elaborazione della Corte costituzionale e l’incongruità dei risultati applicativi. Si evidenzia in particolare la necessità del superamento del criterio basato sulla distinzione zonizzazioni-localizzazioni e di considerare conformative unicamente quelle destinazioni realizzabili ad iniziativa privata che in concreto consentano al proprietario di conseguire un’utilità economica proporzionata al valore di mercato del bene. Nel quinto capitolo viene analizzato il rapporto tra teoria dei vincoli e perequazione urbanistica, individuandosi il discrimine tra i due diversi istituti non solo nel consenso, ma anche nella proporzionalità delle reciproche prestazioni negoziali. Attraverso la perequazione non può essere attribuito al proprietario un’utilità inferiore a quella che gli deriverebbe dall’indennità di esproprio.

Doppia imposizione sui redditi transfrontalieri tra ordinamenti tributari e mercato europeo.

La ricerca affronta in modo unitario e nell’ottica europea i multiformi fenomeni della doppia imposizione economica e giuridica, assumendo come paradigma iniziale la tassazione dei dividendi cross-border. Definito lo statuto giuridico della doppia imposizione, se ne motiva la contrarietà all’ordinamento europeo e si indagano gli strumenti comunitari per raggiungere l’obiettivo europeo della sua eliminazione. In assenza di un’armonizzazione positiva, il risultato sostanziale viene raggiunto grazie all’integrazione negativa. Si dimostra che il riserbo della Corte di Giustizia di fronte a opzioni di politica fiscale è soltanto un’impostazione di facciata, valorizzando le aperture giurisprudenziali per il suo superamento. Questi, in sintesi, i passaggi fondamentali. Si parte dall’evoluzione delle libertà fondamentali in diritti di rango costituzionale, che ne trasforma il contenuto economico e la portata giuridica, attribuendo portata costituzionale ai valori di neutralità e non restrizione. Si evidenzia quindi il passaggio dal divieto di discriminazioni al divieto di restrizioni, constatando il fallimento del tentativo di configurare il divieto di doppia imposizione come principio autonomo dell’ordinamento europeo. Contemporaneamente, però, diventa opportuno riesaminare la distinzione tra doppia imposizione economica e giuridica, e impostare un unico inquadramento teorico della doppia imposizione come ipotesi paradigmatica di restrizione alle libertà. Conseguentemente, viene razionalizzato l’impianto giurisprudenziale delle cause di giustificazione. Questo consente agevolmente di legittimare scelte comunitarie per la ripartizione dei poteri impositivi tra Stati Membri e l’attribuzione delle responsabilità per l’eliminazione degli effetti della doppia imposizione. In conclusione, dunque, emerge una formulazione europea dell’equilibrato riparto di poteri impositivi a favore dello Stato della fonte. E, accanto ad essa, una concezione comunitaria del principio di capacità contributiva, con implicazioni dirompenti ancora da verificare. Sul piano metodologico, l’analisi si concentra criticamente sull’operato della Corte di Giustizia, svelando punti di forza e di debolezza della sua azione, che ha posto le basi per la risposta europea al problema della doppia imposizione.

Chemistry of aerosol particles and fog droplets during fall-winter season in the Po Valley

Air quality represents a key issue in the so-called pollution “hot spots”: environments in which anthropogenic sources are concentrated and dispersion of pollutants is limited. One of these environments, the Po Valley, normally experiences exceedances of PM10 and PM2.5 concentration limits, especially in winter when the ventilation of the lower layers of the atmosphere is reduced. This thesis provides a highlight of the chemical properties of particulate matter and fog droplets in the Po Valley during the cold season, when fog occurrence is very frequent. Fog-particles interactions were investigated with the aim to determine their impact on the regional air quality. Size-segregated aerosol samples were collected in Bologna, urban site, and San Pietro Capofiume (SPC), rural site, during two campaigns (November 2011; February 2013) in the frame of Supersito project. The comparison between particles size-distribution and chemical composition in both sites showed the relevant contribution of the regional background and secondary processes in determining the Po Valley aerosol concentration. Occurrence of fog in November 2011 campaign in SPC allowed to investigate the role of fog formation and fog chemistry in the formation, processing and deposition of PM10. Nucleation scavenging was investigated with relation to the size and the chemical composition of particles. We found that PM1 concentration is reduced up to 60% because of fog scavenging. Furthermore, aqueous-phase secondary aerosol formation mechanisms were investigated through time-resolved measurements. In SPC fog samples have been systematically collected and analysed since the nineties; a 20 years long database has been assembled. This thesis reports for the first time the results of this long time series of measurements, showing a decrease of sulphate and nitrate concentration and an increase of pH that reached values close to neutrality. A detailed discussion about the occurred changes in fog water composition over two decades is presented.

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.

Iva e Pubblica Autorità: coerenza del sistema e dimensioni nazionali

Il sistema comune europeo dell’imposta sul valore aggiunto privilegia caratteri e finalità economiche nel definire chi siano gli operatori economici soggetti all’IVA. Una disciplina particolare è, tuttavia, prevista per i soggetti di diritto pubblico che, oltre alla principale attività istituzionale, esercitano un’attività di carattere economico. Ai sensi dell’articolo 13 della Direttiva del 28 novembre 2006, 2006/112/CE, gli Stati, le Regioni, le Province, i Comuni e gli altri enti di diritto pubblico, in relazione alle attività ed operazioni che essi effettuano in quanto pubbliche autorità, non sono considerati soggetti passivi IVA anche se in relazione ad esse percepiscono diritti, canoni, contributi o retribuzioni. La vigente disciplina europea delle attività economiche esercitate dagli enti pubblici, oltre che inadeguata al contesto economico attuale, rischia di diventare un fattore che influenza negativamente l’efficacia del modello impositivo dell’IVA e l’agire degli enti pubblici. La tesi propone un modello alternativo che prevede l’inversione dell’impostazione attuale della Direttiva IVA al fine di considerare, di regola, soggetti passivi IVA gli organismi pubblici che svolgono - ancorché nella veste di pubblica autorità - attività oggettivamente economiche.

Il diritto alla detrazione e le frodi Iva

Il presente lavoro parte dalla constatazione che l’Imposta sul valore aggiunto è stata introdotta con lo scopo specifico di tassare il consumo in modo uniforme a livello europeo. La globalizzazione dell’economia con l’abolizione delle frontiere ha tuttavia favorito la nascita non solo di un mercato unico europeo, ma anche di “un mercato unico delle frodi”. L’esistenza di abusi e frodi in ambito Iva risulta doppiamente dannosa per l’Unione europea: tali condotte incidono quantitativamente sull'ammontare delle risorse proprie dell’Unione e sulle entrate fiscali dei singoli Stati membri nonché violano il principio di concorrenza e producono distorsioni nel mercato unico. È in questo contesto che intervengono i giudici nazionali e la Corte di Giustizia, al fine di porre un freno a tali fenomeni patologici. Quest’ultima, chiamata a far rispettare il diritto comunitario, ha sviluppato una misura antifrode e antiabuso consistente nel diniego del diritto alla detrazione qualora lo stesso venga invocato dal soggetto passivo abusivamente o fraudolentemente. Vedremo però che il problema non può essere facilmente ridotto a formule operative: al di là dello schema, fin troppo scontato, dell’operatore apertamente disonesto e degli operatori con esso dichiaratamente correi, rimane il territorio grigio dei soggetti coinvolti, qualche volta inconsapevolmente qualche volta consapevolmente, ma senza concreta partecipazione nella frode da altri orchestrata. Permane a questo punto la domanda se sia coerente - in un sistema impositivo che privilegia i profili oggettivi, prescindendo, salvo gli aspetti sanzionatori, da quelli soggettivi- negare il diritto alla detrazione Iva per asserita consapevolezza di comportamenti fraudolenti altrui o se non vi siano regole più adatte al fine di porre un freno alle frodi e dunque più conformi al principio di proporzionalità.