Tripartizione del flusso di cassa: possibili problemi applicativi

La novella introdotta dal D.Lgs. n. 139/2015 impone, dall\u2019esercizio in corso, la predisposizione di un rendiconto finanziario dal quale devono risultare i flussi finanziari dell\u2019esercizio derivanti dall\u2019attivit\ue0 operativa, da quella di investimento, da quella di finanziamento, ivi comprese, con autonoma indicazione, le operazioni con i soci. La suddivisione dei flussi monetari nelle tre aree gestionali di origine imposta dalla norma \ue8, da tempo, ritenuta funzionale a una corretta comprensione delle relazioni che legano l\u2019equilibrio finanziario agli equilibri economico e patrimoniale. Affinch\ue9 tale scomposizione risulti davvero efficace \ue8, per\uf2, necessario che la stessa venga effettuata nel pieno rispetto della sostanza economica delle diverse tipologie di operazioni che comportano incassi o esborsi di denaro. Nelle pagine che seguono vengono esaminate alcune decisioni in tema di classificazione di singole poste contabili che potrebbero contraddire tale precetto di portata generale, offuscando almeno in parte l\u2019intelligibilit\ue0 dei flussi in tal modo ricostruiti

The Simplification of Public Administration: A Managerial Perspective

The paper addresses the issue of complexity in the administrative processes of public institutions: in particular, accounting routines and processes are examined. Back-office activities, although having a mere supporting role in the delivery of public services, absorb a relevant part of the resources of public institutions. The aim of the paper is to analyse the factors that contribute to the enhancement of complexity of these activities. The paper is based on an in-depth analysis of two Italian public organisations: a university and an ASP (agency for services to persons). Italy is an interesting context since simplification policies have been adopted in the country at central government level and in specific sectors of public administration, however, at the institutional level, simplification initiatives depend on the initiative of the single organisation. The cases described in this paper show that complexity stems from the need for inspectory controls (which is typical of the law) as well as from the volume of information requested (which is typical of management studies) for different stakeholders and at different, yet correlated, levels. The paper suggests that public management scholars have the opportunity and the burden of a contribution in this field

Framework for Supporting Genomic Operations

Next Generation Sequencing (NGS) is a family of technologies for reading the DNA or RNA, capable of producing whole genome sequences at an impressive speed, and causing a revolution of both biological research and medical practice. In this exciting scenario, while a huge number of specialized bio-informatics programs extract information from sequences, there is an increasing need for a new generation of systems and frameworks capable of integrating such information, providing holistic answers to the needs of biologists and clinicians. To respond to this need, we developed GMQL, a new query language for genomic data management that operates on heterogeneous genomic datasets. In this paper, we focus on three domain-specific operations of GMQL used for the efficient processing of operations on genomic regions, and we describe their efficient implementation; the paper develops a theory of binning strategies as a generic approach to parallel execution of genomic operations, and then describes how binning is embedded into two efficient implementations of the operations using Flink and Spark, two emerging frameworks for data management on the cloud

LZER0: A Cost-Effective Multi-Purpose GNSS Platform

Recent advances in Global Navigation Satellite System (GNSS) technology have made low-cost sensors available to the mass market, opening up new opportunities for real-time ground deformation and structure monitoring. In this paper, we present a new product developed in this framework by the National Institute of Oceanography and Applied Geophysics–OGS in collaboration with a private company (SoluTOP SAS): a cost-effective, multi-purpose GNSS platform called LZER0, suitable not only for surveying measurements, but also for monitoring tasks. The LZER0 platform is a complete system that includes the GNSS equipment (M8T single-frequency model produced by u-blox) and the web portal where the results are displayed. The GNSS data are processed using the RTKLIB software package, and the processed results are made available to the end user. The relative positioning mode was adopted both with real-time and post-processing RTKLIB engines. We present three applications of LZER0—cadastral, monitoring, and automotive—which demonstrate that it is a flexible, multi-purpose platform that is easy to use in terms of both hardware and software, and can be easily deployed to perform various tasks in the research, educational, or professional sectors

Adjunctive treatment and BoNT-A for post-stroke spasticity: are we really focusing on the patient-centered goals?

[no abstract available

one step high throughput assay for quantitative detection of β galactosidase activity in intact gram negative bacteria yeast and mammalian cells

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BoNT-A for post-stroke spasticity: guidance on unmet clinical needs from a Delphi panel approach

There is extensive literature supporting the efficacy of botulinum toxin (BoNT-A) for the treatment of post-stroke spasticity, however, there remain gaps in the routine management of patients with post-stroke spasticity. A panel of 21 Italian experts was selected to participate in this web-based survey Delphi process to provide guidance that can support clinicians in the decision-making process. There was a broad consensus among physicians that BoNT-A intervention should be administered as soon as the spasticity interferes with the patients' clinical condition. Patients monitoring is needed over time, a follow-up of 4-6 weeks is considered necessary. Furthermore, physicians agreed that treatment should be offered irrespective of the duration of the spasticity. The Delphi consensus also stressed the importance of patient-centered goals in order to satisfy the clinical needs of the patient regardless of time of onset or duration of spasticity. The findings arising from this Delphi process provide insights into the unmet needs in managing post-stroke spasticity from the clinician's perspective and provides guidance for physicians for the utilization of BoNT-A for the treatment of post-stroke spasticity in daily practice

The Interreg IV Italia-Austria "SeismoSAT" Project: connecting Seismic Data Centers via satellite

Since 2002 the Istituto Nazionale di Oceanografia e di Geofisica Sperimentale - OGS in Udine (Italy), the Zentralanstalt für Meteorologie und Geodynamik (ZAMG) in Vienna (Austria), and the Agencija Republike Slovenije za okolje (ARSO) in Ljubljana (Slovenija) are using the Antelope software suite as the main tool for collecting, analyzing, archiving and exchanging seismic data in real time, initially in the framework of the EU Interreg IIIA project “Trans-national seismological networks in the South-Eastern Alps”. The data exchange has proved to be effective and very useful in case of seismic events near the borders between Italy, Austria and Slovenia, where the poor single national seismic networks coverage precluded a correct localization, while the usage of common data from the integrated networks improves considerably the overall reliability of real time seismic monitoring of the area. At the moment the data exchange between the seismic data centers relies on internet: this however is not an ideal condition for civil protection purposes, since internet reliability is poor. For this reason in 2012 the Protezione Civile della Provincia Autonoma di Bolzano in Bolzano (Italy) joined OGS, ZAMG and ARSO in the Interreg IV Italia-Austria Project “SeismoSAT” aimed in connecting the seismic data centers in real time via satellite. The general schema of the project, including first data bandwith estimates and a possible architecture will be illustrated

Rectus Femoris Characteristics in Post Stroke Spasticity: Clinical Implications from Ultrasonographic Evaluation

In stroke survivors, rectus femoris (RF) spasticity is often implicated in gait pattern alterations such as stiff knee gait (SKG). Botulinum toxin type A (BoNT-A) is considered the gold standard for focal spasticity treatment. However—even if the accuracy of injection is crucial for BoNT-A efficacy—instrumented guidance for BoNT-A injection is not routinely applied in clinical settings. In order to investigate the possible implications of an inadequate BoNT-A injection on patients' clinical outcome, we evaluated the ultrasound-derived RF characteristics (muscle depth, muscle thickness, cross-sectional area and mean echo intensity) in 47 stroke survivors. In our sample, we observed wide variability of RF depth in both hemiparetic and unaffected side of included patients (0.44 and 3.54 cm and between 0.25 and 3.16 cm, respectively). Moreover, our analysis did not show significant differences between treated and non-treated RF in stroke survivors. These results suggest that considering the inter-individual variability in RF muscle depth and thickness, injection guidance should be considered for BoNT-A treatment in order to optimize the clinical outcome of treated patients. In particular, ultrasound guidance may help the clinicians in the long-term follow-up of muscle quality