950 resultados para Act on Taxation Procedure


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A series of 3-(triazolyl)-coumarins were synthesized and tested as anti-inflammatory agents. It was possible to infer that these compounds do not alter the interaction of LPS with TLR-4 or TLR-2, as the intracellular pathways involved in the TNF-alpha secretion and COX-2 activity were not affected. Nevertheless, the compounds inhibited iNOS-derived NO production, without affecting the eNOS activity. The outcome of the docking studies showed that it pi center dot center dot center dot pi interactions with the heme group are important for the iNOS inhibition, thus making compound 3c a promising lead. Moreover, the efficacy of this compound was visualized by the reduced number of neutrophils in the LPS-inflamed subcutaneous tissue. Together, biological and docking data show that triazolyl-substituted coumarins, that can act on iNOS, are a good scaffold to be explored. (C) 2012 Elsevier Masson SAS. All rights reserved.

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The first part of my work consisted in samplings conduced in nine different localities of the salento peninsula and Apulia (Italy): Costa Merlata (BR), Punta Penne (BR), Santa Cesarea terme (LE), Santa Caterina (LE), Torre Inserraglio (LE), Torre Guaceto (BR), Porto Cesareo (LE), Otranto (LE), Isole Tremiti (FG). I collected data of species percentage covering from the infralittoral rocky zone, using squares of 50x50 cm. We considered 3 sites for location and 10 replicates for each site, which has been taken randomly. Then I took other data about the same places, collected in some years, and I combined them together, to do a spatial analysis. So I started from a data set of 1896 samples but I decided not to consider time as a factor because I have reason to think that in this period of time anthropogenic stressors and their effects (if present), didn’t change considerably. The response variable I’ve analysed is the covering percentage of an amount of 243 species (subsequently merged into 32 functional groups), including seaweeds, invertebrates, sediment and rock. 2 After the sampling, I have been spent a period of two months at the Hopkins Marine Station of Stanford University, in Monterey (California,USA), at Fiorenza Micheli's laboratory. I've been carried out statistical analysis on my data set, using the software PRIMER 6. My explorative analysis starts with a nMDS in PRIMER 6, considering the original data matrix without, for the moment, the effect of stressors. What comes out is a good separation between localities and it confirms the result of ANOSIM analysis conduced on the original data matrix. What is possible to ensure is that there is not a separation led by a geographic pattern, but there should be something else that leads the differences. Is clear the presence of at least three groups: one composed by Porto cesareo, Torre Guaceto and Isole tremiti (the only marine protected areas considered in this work); another one by Otranto, and the last one by the rest of little, impacted localities. Inside the localities that include MPA(Marine Protected Areas), is also possible to observe a sort of grouping between protected and controlled areas. What comes out from SIMPER analysis is that the most of the species involved in leading differences between populations are not rare species, like: Cystoseira spp., Mytilus sp. and ECR. Moreover I assigned discrete values (0,1,2) of each stressor to all the sites I considered, in relation to the intensity with which the anthropogenic factor affect the localities. 3 Then I tried to estabilish if there were some significant interactions between stressors: by using Spearman rank correlation and Spearman tables of significance, and taking into account 17 grades of freedom, the outcome shows some significant stressors interactions. Then I built a nMDS considering the stressors as response variable. The result was positive: localities are well separeted by stressors. Consequently I related the matrix with 'localities and species' with the 'localities and stressors' one. Stressors combination explains with a good significance level the variability inside my populations. I tried with all the possible data transformations (none, square root, fourth root, log (X+1), P/A), but the fourth root seemed to be the best one, with the highest level of significativity, meaning that also rare species can influence the result. The challenge will be to characterize better which kind of stressors (including also natural ones), act on the ecosystem; and give them a quantitative and more accurate values, trying to understand how they interact (in an additive or non-additive way).

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The present thesis is concerned with certain aspects of differential and pseudodifferential operators on infinite dimensional spaces. We aim to generalize classical operator theoretical concepts of pseudodifferential operators on finite dimensional spaces to the infinite dimensional case. At first we summarize some facts about the canonical Gaussian measures on infinite dimensional Hilbert space riggings. Considering the naturally unitary group actions in $L^2(H_-,gamma)$ given by weighted shifts and multiplication with $e^{iSkp{t}{cdot}_0}$ we obtain an unitary equivalence $F$ between them. In this sense $F$ can be considered as an abstract Fourier transform. We show that $F$ coincides with the Fourier-Wiener transform. Using the Fourier-Wiener transform we define pseudodifferential operators in Weyl- and Kohn-Nirenberg form on our Hilbert space rigging. In the case of this Gaussian measure $gamma$ we discuss several possible Laplacians, at first the Ornstein-Uhlenbeck operator and then pseudo-differential operators with negative definite symbol. In the second case, these operators are generators of $L^2_gamma$-sub-Markovian semi-groups and $L^2_gamma$-Dirichlet-forms. In 1992 Gramsch, Ueberberg and Wagner described a construction of generalized Hörmander classes by commutator methods. Following this concept and the classical finite dimensional description of $Psi_{ro,delta}^0$ ($0leqdeltaleqroleq 1$, $delta< 1$) in the $C^*$-algebra $L(L^2)$ by Beals and Cordes we construct in both cases generalized Hörmander classes, which are $Psi^*$-algebras. These classes act on a scale of Sobolev spaces, generated by our Laplacian. In the case of the Ornstein-Uhlenbeck operator, we prove that a large class of continuous pseudodifferential operators considered by Albeverio and Dalecky in 1998 is contained in our generalized Hörmander class. Furthermore, in the case of a Laplacian with negative definite symbol, we develop a symbolic calculus for our operators. We show some Fredholm-criteria for them and prove that these Fredholm-operators are hypoelliptic. Moreover, in the finite dimensional case, using the Gaussian-measure instead of the Lebesgue-measure the index of these Fredholm operators is still given by Fedosov's formula. Considering an infinite dimensional Heisenberg group rigging we discuss the connection of some representations of the Heisenberg group to pseudo-differential operators on infinite dimensional spaces. We use this connections to calculate the spectrum of pseudodifferential operators and to construct generalized Hörmander classes given by smooth elements which are spectrally invariant in $L^2(H_-,gamma)$. Finally, given a topological space $X$ with Borel measure $mu$, a locally compact group $G$ and a representation $B$ of $G$ in the group of all homeomorphisms of $X$, we construct a Borel measure $mu_s$ on $X$ which is invariant under $B(G)$.

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Laterally loaded piles are a typical situation for a large number of cases in which deep foundations are used. Dissertation herein reported, is a focus upon the numerical simulation of laterally loaded piles. In the first chapter the best model settings are largely discussed, so a clear idea about the effects of interface adoption, model dimension, refinement cluster and mesh coarseness is reached. At a second stage, there are three distinct parametric analyses, in which the model response sensibility is studied for variation of interface reduction factor, Eps50 and tensile cut-off. In addition, the adoption of an advanced soil model is analysed (NGI-ADP). This was done in order to use the complex behaviour (different undrained shear strengths are involved) that governs the resisting process of clay under short time static loads. Once set a definitive model, a series of analyses has been carried out with the objective of defining the resistance-deflection (P-y) curves for Plaxis3D (2013) data. Major results of a large number of comparisons made with curves from API (America Petroleum Institute) recommendation are that the empirical curves have almost the same ultimate resistance but a bigger initial stiffness. In the second part of the thesis a simplified structural preliminary design of a jacket structure has been carried out to evaluate the environmental forces that act on it and on its piles foundation. Finally, pile lateral response is studied using the empirical curves.

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The migration of monocytes to sites of inflammation is largely determined by their response to chemokines. Although the chemokine specificities and expression patterns of chemokine receptors are well defined, it is still a matter of debate how cells integrate the messages provided by different chemokines that are concomitantly produced in physiological or pathological situations in vivo. We present evidence for one regulatory mechanism of human monocyte trafficking. Monocytes can integrate stimuli provided by inflammatory chemokines in the presence of homeostatic chemokines. In particular, migration and cell responses could occur at much lower concentrations of the CCR2 agonists, in the presence of chemokines (CCL19 and CCL21) that per se do not act on monocytes. Binding studies on CCR2(+) cells showed that CCL19 and CCL21 do not compete with the CCR2 agonist CCL2. Furthermore, the presence of CCL19 or CCL21 could influence the degradation of CCL2 and CCL7 on cells expressing the decoy receptor D6. These findings disclose a new scenario to further comprehend the complexity of chemokine-based monocyte trafficking in a vast variety of human inflammatory disorders.

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The author examines whether and by which means the decisions handed down by the State judge giving his support to the arbitral proceeding (juge d'appui) may be appealed. Every relevant Article in the PILA (Private International Law Act) is addressed and analyzed in this regard (Art. 179(2) and (3), Art. 180(3), Art. 183(2), Art. 184(3) and Art. 185) by reference to the present legal doctrine and case law. Concerning the stages of appeal, the view is held that by direct or analogous application of Art. 356(2) CPC (Civil Procedure Code) the juge d'appui has jurisdiction as the sole instance of the Canton to render decisions in support of the arbitral tribunal. On the federal level however, the parties shall have the right to appeal against these decisions by filing a civil law appeal before the Swiss Federal Supreme Court, with the exception of most decisions given by juge d'appui within the meaning of Art. 180(3) PILA. As to this federal appeal, it is established that the case law of the Swiss Federal Supreme Court under the FTA (Act on the Federal Tribunal) indicates the Court's inclination to qualify both negative and positive decisions issued by the juge d'appui as final decisions in terms of Art. 90 FTA. In reference to the upcoming revision of the PILA's 12th Chapter the author concludes that the legislator might implement some clarifications in the current legal framework. It seems particularly advisable to ensure that all relevant Articles in the PILA regarding decisions of the juge d'appui explicitly reference to Art. 356(2) CPC. Moreover, the author is of the opinion that it would also be expedient to specify the

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The issuance of the Swiss Federal Act on Collective Investment Schemes (CISA) in the year 2007 and the revision thereof in 2013 expanded the possibilities for restructuring of collective investment schemes and simplified the procedures. For instance, in article 95 the CISA contains a provision that deals in a non-conclusive way with the restructuring of open-ended collective investment schemes. As a novelty regulation, this provision allows for mergers not only of contractual funds but also of investment companies with variable capital (SICAV). Additionally, the transformation of an open-ended collective investment into another CISA legal form was also included into the catalogue of possible restructuring processes. Further, a SICAV still maintains the possibility for asset transfer according to article 69 ff. of the Federal Act on Merger, Demerger, Transformation and Transfer of Assets (MerA). However, not all open questions have been clarified. As long as the CISA does not contain restructuring provisions, as is the case with closed-ended collective investment schemes, generally the MerA and/or the Swiss Code of Obligations (CO) apply. The interplay of diverse, partly overlapping legislative bases leads to the emergence of unwanted gaps. Moreover, the partial revision of the CISA was not completely implemented at the ordinance level. Among others, the following issues have not been conclusively or clearly regulated: the permitted combinations of mergers, the merger procedure of the SICAV, the permitted restructurings, the transformation procedure as well as the application scope of the asset transfer for collective investment schemes according to the relevant merger regulations. Although these questions will be clarified in the following article through a systematic and teleological analysis of the relevant regulations, it is to be hoped that the gaps will be closed within the next CISA revision in order to guarantee comprehensive legal certainty.

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The P1 partition system promotes faithful plasmid segregation during the Escherichia coli cell cycle. This system consists of two proteins, ParA and ParB, that act on a plasmid site called parS. By immunofluorescence microscopy, we observed that ParB localizes to discrete foci that are most often located close to the one-quarter and three-quarters positions of cell length. The visualization of ParB foci depended completely on the presence of parS, although their visualization was independent of the chromosomal context of parS (in P1 or the bacterial chromosome). In integration host factor-defective mutants, in which ParB binding to parS is weakened, only a fraction of the total pool of ParB had converged into foci. Taken together, these results indicate that parS recruits a pool of ParB into foci and that the resulting ParB–parS complexes serve as substrates for the segregation reaction. In the absence of ParA, the position of ParB foci in cells is perturbed, indicating that at least one of the roles of ParA is to direct ParB–parS complexes to the proper one-quarter positions from a cell pole. Finally, inhibition of cell division did not inhibit localization of ParB foci in cells, indicating that the positioning signals in the E. coli host that are needed for P1 partition do not depend on early division events.

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In cucumber (Cucumis sativus), high lipoxygenase-1 (LOX-1) activity has been detected in the soluble fraction prepared from cotyledons of germinating seeds, and the involvement of this enzyme in lipid turnover has been suggested (K. Matsui, M. Irie, T. Kajiwara, A. Hatanaka [1992] Plant Sci 85: 23–32; I. Fuessner, C. Wasternack, H. Kindl, H. Kühn [1995] Proc Natl Acad Sci USA 92: 11849–11853). In this study we have investigated the expression of the gene lox-1, corresponding to the LOX-1 enzyme. LOX-1 expression is highly coordinated with that of a typical glyoxysomal enzyme, isocitrate lyase, during the postgerminative stage of cotyledon development. In contrast, although icl transcripts accumulated in tissue during in vitro senescence, no accumulation of lox-1 mRNA could be observed, suggesting that lox-1 plays a specialized role in fat mobilization. LOX-1 is also known to be a major lipid body protein. The partial peptide sequences of purified LOX-1 and lipid body LOX-1 entirely coincided with that deduced from the lox-1 cDNA sequence. The data strongly suggest that LOX-1 and lipid body LOX-1 are derived from a single gene and that LOX-1 can exist both in the cytosol and on the lipid bodies. We constructed an in vitro oxygenation system to address the mechanism of this dual localization and to investigate the action of LOX-1 on lipids in the lipid bodies. LOX-1 cannot act on the lipids in intact lipid bodies, although degradation of lipid body proteins, either during seedling growth or by treatment with trypsin, allows lipid bodies to become susceptible to LOX-1. We discuss the role of LOX-1 in fat mobilization and its mechanism of action.

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Modification of damaged replication forks is emerging as a crucial factor for efficient chromosomal duplication and the avoidance of genetic instability. The RecG helicase of Escherichia coli, which is involved in recombination and DNA repair, has been postulated to act on stalled replication forks to promote replication restart via the formation of a four-stranded (Holliday) junction. Here we show that RecG can actively unwind the leading and lagging strand arms of model replication fork structures in vitro. Unwinding is achieved in each case by simultaneous interaction with and translocation along both the leading and lagging strand templates at a fork. Disruption of either of these interactions dramatically inhibits unwinding of the opposing duplex arm. Thus, RecG translocates simultaneously along two DNA strands, one with 5′-3′ and the other with 3′-5′ polarity. The unwinding of both nascent strands at a damaged fork, and their subsequent annealing to form a Holliday junction, may explain the ability of RecG to promote replication restart. Moreover, the preferential binding of partial forks lacking a leading strand suggests that RecG may have the ability to target stalled replication intermediates in vivo in which lagging strand synthesis has continued beyond the leading strand.

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Background: sulla base delle evidenze emerse dalle rassegne sistematiche in materia (Johnstone, 1994; Cohen et al.,1998; Robson et al., 2012; Burke et al., 2006; Ricci et al., 2015) si è ipotizzato che la formazione alla salute e sicurezza sul lavoro sia maggiormente efficace quando non è presentata come obbligatoria e venga articolata su più livelli di apprendimento, attraverso metodologie adeguate per ogni livello, con docenti che abbiano caratteristiche corrispondenti allo specifico obiettivo di apprendimento e la cui durata sia parametrata all’obiettivo stesso. Obiettivo di questa ricerca è valutare se esista e quanto sia intensa la relazione causale tra la formazione alla sicurezza sul lavoro e i suoi effetti sul miglioramento delle conoscenze, degli atteggiamenti, dei comportamenti, degli esiti per la salute, del clima di sicurezza aziendale, del controllo comportamentale percepito dai lavoratori, delle condizioni operative e procedure interne, oltre l’eventuale effetto di moderazione determinato da caratteristiche socio-demografiche dei partecipanti e dal gradimento della formazione. Metodo: la variabile indipendente è costituita dell’intervento formativo erogato, articolato in tre condizioni: formazione obbligatoria, formazione non obbligatoria, gruppo di controllo: sono stati posti a confronto due interventi di pari durata (16 settimane, per 10h complessive), realizzati con identiche modalità (step1 audio-visivo; step2 affiancamento su lavoro da parte del preposto; step3 discussione di auto-casi), ma differenziati rispetto all’essere presentati uno come formazione obbligatoria, l’altro come non obbligatoria. I due gruppi sono anche stati confrontati con un gruppo di controllo per il quale la formazione è prevista successivamente. I partecipanti sono stati assegnati in modo casuale al gruppo con obbligo formativo, senza obbligo formativo, di controllo. Sono stati presi come indicatori (variabili dipendenti) per valutare l’effetto della formazione: I livello – conoscenze: riconoscimento o produzione di un maggior numero di risposte corrette. II livello – atteggiamenti e credenze: maggiore propensione a mettere in atto comportamenti auto ed etero protettivi. III livello – comportamenti: comportamenti osservati più adeguati per la tutela della salute propria e altrui. IV livello – salute: maggior grado di benessere bio-psico-sociale auto-riferito. Le misure di esito consistono nella variazione tra la rilevazione iniziale e ogni rilevazione successiva, sulla base delle diverse misure registrate per ognuno dei quattro livelli dell’intervento formativo. Lo stesso confronto del tempo è stato realizzato per le misure del clima di sicurezza aziendale, del controllo comportamentale percepito dai lavoratori, delle condizioni operative e procedure interne, oltre l’eventuale effetto di moderazione determinato da caratteristiche socio-demografiche dei partecipanti e dal gradimento della formazione, quest’ultimo misurato solo immediatamente al termine dell’intervento. Risultati: le condizioni di intervento non differiscono in termini di efficacia, la formazione determina infatti gli stessi risultati per i partecipanti del gruppo obbligo formativo e di quello non obbligo, con una significativa differenza post-intervento rispetto al gruppo di controllo. La formazione ha un effetto forte nel miglioramento delle conoscenze che solo parzialmente decade nel tempo, ma comunque mantenendo un livello maggiore rispetto ai valori iniziali. In relazione al miglioramento di atteggiamenti e comportamenti sicuri nel lavoro al Videoterminale, l’effetto della formazione è modesto: per gli atteggiamenti si registra solo un miglioramento verso l’applicazione delle procedure come utili realmente e non come mero adempimento, ma tale effetto decade entro quattro mesi riportando i partecipanti su valori iniziali; i comportamenti invece migliorano nel tempo, ma con deboli differenze tra partecipanti alla formazione e gruppo di controllo, tuttavia tale miglioramento non decade in seguito. Non si registrano invece effetti della formazione nella direzione attesa in termini di esiti per la salute, per il miglioramento del clima di sicurezza e come maggior controllo comportamentale percepito, non risultano nemmeno dati evidenti di moderazione degli effetti dovuti a caratteristiche socio-demografiche dei partecipanti. Inoltre emerge che il gradimento per la formazione è correlato con migliori atteggiamenti (strumento audio-visivo), il miglioramento del clima di sicurezza e un maggior controllo comportamentale percepito (studio di auto-casi), ovvero gli step che hanno visto l’intervento di formatori qualificati. Infine, la formazione ha determinato migliori condizioni operative e l’adeguamento delle procedure interne. Conclusioni: la presente ricerca ci consente di affermare che la formazione erogata è stata efficace, oltre che molto gradita dai partecipanti, in particolare quando il formatore è qualificato per questa attività (step1 e 3). L’apprendimento prodotto è tanto più stabile nel tempo quanto più i contenuti sono in stretta relazione con l’esperienza lavorativa quotidiana dei partecipanti, mentre negli altri casi il decremento degli effetti è alquanto rapido, di conseguenza ribadiamo la necessità di erogare la formazione con continuità nel tempo. E’ risultato comunque modesto l’effetto della formazione per migliorare gli atteggiamenti e i comportamenti nel lavoro al VDT, ma, al di là di alcuni limiti metodologici, sono obiettivi ambiziosi che richiedono più tempo di quanto abbiamo potuto disporre in questa occasione e il cui conseguimento risente molto delle prassi reali adottate nel contesto lavorativo dopo il termine della formazione. Le evidenze finora prodotte non hanno poi chiarito in modo definitivo se attraverso la formazione si possano determinare effetti significativi nel miglioramento di esiti per la salute, anche eventualmente attraverso interventi di supporto individuale. Inoltre l’assenza di differenze significative negli effetti tra i partecipanti assegnati alla condizione di obbligo e quelli di non obbligo, eccezion fatta in direzione opposta alle attese per la misura del danno da lavoro, suggeriscono che nell’erogare la formazione, occorre sottolineare in misura molto rilevante l’importanza dell’intervento che viene realizzato, anche qualora esistesse una prescrizione normativa cogente. Infine, la ricerca ci ha fornito anche indicazioni metodologiche e misure valide che invitano ad estendere questa formazione, e la sua valutazione di efficacia, a diversi comparti economici e svariate mansioni. Nel fare questo è possibile fare riferimento, e testare nuovamente, un modello che indica la corretta percezione del rischio (conoscenza) come fattore necessario, ma non sufficiente per ottenere, con la mediazione di atteggiamenti favorevoli allo specifico comportamento, azioni sicure, attraverso le quali si rinforza l’atteggiamento e migliorano le conoscenze. La formazione, per raggiungere i propri obiettivi, deve tuttavia agire anche sui meccanismi di conformismo sociale favorevoli alla safety, questi originano da conoscenze e azioni sicure e reciprocamente le rinforzano.

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Pretende-se com o presente trabalho de pesquisa abordar, do ponto de vista teórico, as especificidades da execução ex officio das contribuições sociais no âmbito trabalhista. A problemática gira em torno da natureza jurídica da contribuição social e do procedimento sui generis de execução na justiça do trabalho. A natureza tributária impõe uma série de implicações que devem ser enfrentadas pelo operador do direito, principalmente no que pertine as normas aplicáveis na constituição e exigência do crédito tributário. O objeto do trabalho consistirá na análise do procedimento de execução que deve ser adotado, visando o respeito dos demais institutos vinculados à execução tributária, inclusive, a prescrição e a decadência. Serão identificadas as peculiaridades desta competência concorrente, incluída a questão da possibilidade de utilização de períodos cujo vínculo tenha sido reconhecido por sentença trabalhista, para fins de obtenção de benefícios previdenciários.

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In an advisory referendum held in the Netherlands on April 6th, over 61% of the voters rejected the ratification of the Association Agreement (AA) between the EU and Ukraine. If the Dutch government were to act on the outcome of the referendum, which had a low turnout of 32%, an unprecedented situation would emerge in which an EU international agreement cannot enter into force because a member state is not in a position to ratify it. Although the political character of this referendum and the Dutch Advisory Referendum Act (DRA) and the geopolitical implications of the AA itself have already been the subject of heated discussions in the Netherlands and beyond, the legal implications of this referendum remain unclear.

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Describes the effects of the Assisted Living and Shared Housing Act on the availability of housing for seniors in Illinois.