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

Improved texture image classification through the use of a corrosion-inspired cellular automaton

In this paper, the problem of classifying synthetic and natural texture images is addressed. To tackle this problem, an innovative method is proposed that combines concepts from corrosion modeling and cellular automata to generate a texture descriptor. The core processes of metal (pitting) corrosion are identified and applied to texture images by incorporating the basic mechanisms of corrosion in the transition function of the cellular automaton. The surface morphology of the image is analyzed before and during the application of the transition function of the cellular automaton. In each iteration the cumulative mass of corroded product is obtained to construct each of the attributes of the texture descriptor. In a final step, this texture descriptor is used for image classification by applying Linear Discriminant Analysis. The method was tested on the well-known Brodatz and Vistex databases. In addition, in order to verify the robustness of the method, its invariance to noise and rotation were tested. To that end, different variants of the original two databases were obtained through addition of noise to and rotation of the images. The results showed that the method is effective for texture classification according to the high success rates obtained in all cases. This indicates the potential of employing methods inspired on natural phenomena in other fields.Comment: 13 pages, 14 figure

Development of a portable leaf photosynthesis and volatile organic compounds emission system.

Understanding how plant carbon metabolism responds to environmental variables such as light is central to understanding ecosystem carbon cycling and the production of food, biofuels, and biomaterials. Here, we couple a portable leaf photosynthesis system to an autosampler for volatile organic compounds (VOCs) to enable field observations of net photosynthesis simultaneously with emissions of VOCs as a function of light. Following sample collection, VOCs are analyzed using automated thermal desorption-gas chromatograph-mass spectrometry (TD-GC-MS). An example is presented from a banana plant in the central Amazon with a focus on the response of photosynthesis and the emissions of eight individual monoterpenes to light intensity. Our observations reveal that banana leaf emissions represent a 1.1 +/- 0.1% loss of photosynthesis by carbon. Monoterpene emissions from banana are dominated by trans-β-ocimene, which accounts for up to 57% of total monoterpene emissions at high light. We conclude that the developed system is ideal for the identification and quantification of VOC emissions from leaves in parallel with CO2 and water fluxes.The system therefore permits the analysis of biological and environmental sensitivities of carbon metabolism in leaves in remote field locations, resulting in the emission of hydrocarbons to the atmosphere.•A field-portable system is developed for the identification and quantification of VOCs from leaves in parallel with leaf physiological measurements including photosynthesis and transpiration.•The system will enable the characterization of carbon and energy allocation to the biosynthesis and emission of VOCs linked with photosynthesis (e.g. isoprene and monoterpenes) and their biological and environmental sensitivities (e.g. light, temperature, CO2).•Allow the development of more accurate mechanistic global VOC emission models linked with photosynthesis, improving our ability to predict how forests will respond to climate change. It is our hope that the presented system will contribute with critical data towards these goals across Earth's diverse tropical forests

Endoscopic retrograde cholangiopancreatography for suspected choledocholithiasis : from guidelines to clinical practice

Endoscopic retrograde cholangiopancreatography for suspected choledocholithiasis: From guidelines to clinical practice.AIM To study the practical applicability of the American Society for Gastrointestinal Endoscopy guidelines in suspected cases of choledocholithiasis. METHODS This was a retrospective single center study, covering a 4-year period, from January 2010 to December 2013. All patients who underwent endoscopic retrograde cholangiopancreatography (ERCP) for suspected choledocholithiasis were included. Based on the presence or absence of predictors of choledocholithiasis (clinical ascending cholangitis, common bile duct (CBD) stones on ultrasonography (US), total bilirubin > 4 mg/dL, dilated CBD on US, total bilirubin 1.8-4 mg/dL, abnormal liver function test, age > 55 years and gallstone pancreatitis), patients were stratified in low, intermediate or high risk for choledocholithiasis. For each predictor and risk group we used the ?(2) to evaluate the statistical associations with the presence of choledocolithiasis at ERCP. Statistical analysis was performed using SPSS version 21.0. A P value of less than 0.05 was considered statistically significant. RESULTS A total of 268 ERCPs were performed for suspected choledocholithiasis. Except for gallstone pancreatitis (P = 0.063), all other predictors of choledocholitiasis (clinical ascending cholangitis, P = 0.001; CBD stones on US, P = 0.001; total bilirubin > 4 mg/dL, P = 0.035; total bilirubin 1.8-4 mg/dL, P = 0.001; dilated CBD on US, P = 0.001; abnormal liver function test, P = 0.012; age > 55 years, P = 0.002) showed a statistically significant association with the presence of choledocholithiasis at ERCP. Approximately four fifths of patients in the high risk group (79.8%, 154/193 patients) had confirmed choledocholithiasis on ERCP, vs 34.2% (25/73 patients) and 0 (0/2 patients) in the intermediate and low risk groups, respectively. The definition of "high risk group" had a sensitivity of 86%, positive predictive value 79.8% and specificity 56.2% for the presence of choledocholithiasis at ERCP. CONCLUSION The guidelines should be considered to optimize patients' selection for ERCP. For high risk patients specificity is still low, meaning that some patients perform ERCP unnecessarily

Brachiaria species identification using imaging techniques based on fractal descriptors

The use of a rapid and accurate method in diagnosis and classification of species and/or cultivars of forage has practical relevance, scientific and trade in various areas of study. Thus, leaf samples of fodder plant species \textit{Brachiaria} were previously identified, collected and scanned to be treated by means of artificial vision to make the database and be used in subsequent classifications. Forage crops used were: \textit{Brachiaria decumbens} cv. IPEAN; \textit{Brachiaria ruziziensis} Germain \& Evrard; \textit{Brachiaria Brizantha} (Hochst. ex. A. Rich.) Stapf; \textit{Brachiaria arrecta} (Hack.) Stent. and \textit{Brachiaria spp}. The images were analyzed by the fractal descriptors method, where a set of measures are obtained from the values of the fractal dimension at different scales. Therefore such values are used as inputs for a state-of-the-art classifier, the Support Vector Machine, which finally discriminates the images according to the respective species.Comment: 7 pages, 5 figure

Soluciones para la gestión de regiones de memoria compartidas por varios hilos

La gestión de memoria dinámica es uno de los puntos más importantes dentro de la implementación de java. Una vez que se ha almacenado un objeto en tiempo de ejecución, el sistema hace un seguimiento del estado del objeto, y en el momento en que se detecta que no se va a volver a utilizar ese objeto, el sistema recupera el espacio ocupado de memoria para un uso futuro. Esta gestión de la memoria dinámica hace que la programación en Java sea más fácil, ya que el usuario no se debe preocupar de liberar el espacio ocupado por los objetos (el equivalente de las funciones dispose en Pascal y free en C). En este proyecto se estudian alternativas a las técnicas clásicas del reciclaje de memoria con el fin de buscar una solución óptima compatible con la ejecución de las aplicaciones de tiempo real crítico. Proponemos distintos modelos basados todos en el uso del paradigma de una región de memoria adicional introducida por RTSJ (Java para Tiempo Real): la región Scoped. Las distintas formas de tratar estas regiones modelizarán las reglas de comportamiento del programa y el modelo de programación, teniendo cada una ciertas ventajas y desventajas aquí analizadas. Una aproximación a una ejecución bajo modelos propuestos estará simulada mediante una aplicación desarrollada en lenguaje Java, especificando las distintas relaciones entre regiones Scoped que se establecen al crear y destruir las regiones implicadas en la ejecución de un programa. [ABSTRACT] The performance of any programming language is limited both by the compliance time of programs as his capacity to save memory with the result of house different memory areas that interact on his execution. A basic element here is the garbage collector, which will clear the memory of information not necessary on every very moment. This project is dedicated to study alternatives of this collector in order that optimize the garbage collection of the programs. We propose different models based on the use of a paradigm of an additional memory area introduced by RTSJ: the Scoped Memory. The different ways of use of these regions will represent rules behaviour of the program and the programming model, having each one his advantages and inconvenients here analyzed. We estimate of the execution under the models proposed will be simulated with an application developed on Java, specifying the relationships between Scoped Memory stablished at the creating and deleting the regions implicated on the application execution

Long-term effects of different starter yeasts on colour and natural antioxidant power of red wines

AbstractEighty-seven red wines produced from red grapes of the grape variety Gaglioppo from the Calabria region (vintage 2009) were analysed by standard methods after 4 and 120 months of ageing. So, a total of 29 selected starters of Saccharomyces cerevisiae—3 wild type, 12 monoclonal cultures, and 14 hybrids—inoculated in triplicate were studied for their effects on colour and natural antioxidant power keeping of red wine. Wine ageing decreased the red component, the colour intensity, and the DPPH values while the colour hue values increased. This research has shown that the evolution of wine ageing is affected in a very different way by the starter yeast used and has allowed choosing the best yeast strain useful to produce red wine able to endure very long-time ageing, until 10 years

Finding the solution for incomplete small bowel capsule endoscopy

To evaluate whether the use of real time viewer (RTV) and administration of domperidone to patients with delayed gastric passage of the capsule could reduce the rate of incomplete examinations (IE) and improve the diagnostic yield of small bowel capsule endoscopy (SBCE). METHODS: Prospective single center interventional study, from June 2012 to February 2013. Capsule location was systematically checked one hour after ingestion using RTV. If it remained in the stomach, the patient received 10 mg domperidone per os and the location of the capsule was rechecked after 30 min. If the capsule remained in the stomach a second dose of 10 mg of domperidone was administered orally. After another 30 min the position was rechecked and if the capsule remained in the stomach, it was passed into the duodenum by upper gastrointestinal (GI) endoscopy. The rate of IE and diagnostic yield of SBCE were compared with those of examinations performed before the use of RTV or domperidone in our Department (control group, January 2009 - May 2012). RESULTS: Both groups were similar regarding age, sex, indication, inpatient status and surgical history. The control group included 307 patients, with 48 (15.6%) IE. The RTV group included 82 patients, with 3 (3.7%) IE, P = 0.003. In the control group, average gastric time was significantly longer in patients with IE than in patients with complete examination of the small bowel (77 min vs 26 min, P = 0.003). In the RTV group, the capsule remained in the stomach one hour after ingestion in 14/82 patients (17.0%) vs 48/307 (15.6%) in the control group, P = 0.736. Domperidone did not significantly affect small bowel transit time (260 min vs 297 min, P = 0.229). The capsule detected positive findings in 39% of patients in the control group and 49% in the RTV group (P = 0.081). CONCLUSION: The use of RTV and selective administration of domperidone to patients with delayed gastric passage of the capsule significantly reduces incomplete examinations, with no effect on small bowel transit time or diagnostic yield