Chromosome diversity and evolution in helicoide a (Gastropoda: Stylommatophora): A synthesis from original and literature data

We performed a molecular and a comparative cytogenetic analysis on different Helicoidea species and a review of all the available chromosome data on the superfamily to provide an updated assessment of its karyological diversity. Standard karyotyping, banding techniques, and Fluorescence in situ hybridization of Nucleolus Organizer Region loci (NOR-FISH) were performed on fifteen species of three families: two Geomitridae, four Hygromiidae and nine Helicidae. The karyotypes of the studied species varied from 2n = 44 to 2n = 60, highlighting a high karyological diversity. NORs were on a single chromosome pair in Cernuella virgata and on multiple pairs in four Helicidae, representing ancestral and derived conditions, respectively. Heterochromatic C-bands were found on pericentromeric regions of few chromosomes, being Q-and 4′,6-diamidino-2-phenylindole (DAPI) negative. NOR-associated heterochromatin was C-banding and chromomycin A3 (CMA3) positive. Considering the available karyological evidence on Helicoidea and superimposing the chromosome data gathered from different sources on available phylogenetic inferences, we describe a karyotype of 2n = 60 with all biarmed elements as the ancestral state in the superfamily. From this condition, an accumulation of chromosome translocations led to karyotypes with a lower chromosome number (2n = 50–44). This process occurred independently in different lineages, while an augment of the chromosome number was detectable in Polygyridae. Chromosome inversions were also relevant chromosome rearrangements in Helicoidea, leading to the formation of telocentric elements in karyotypes with a relatively low chromosome count

Helix straminea Briganti, 1825 in Italy (Gastropoda: Pulmonata): taxonomic history, morphology, biology, distribution and phylogeny

The land snail taxon Helix straminea Briganti, 1825 has been reintroduced as a valid species in 2014. We provide here a comprehensive account of its taxonomy, distribution, anatomy, phylogeny and karyology in Italy. An overview of the historical views on the validity of the species is presented and faunistic data are reviewed and implemented with new records from Campania and Basilicata. A lectotype is fixed for H. straminea from the syntypes stored in the Muséum d’Histoire Naturelle of Genève, as well as for three other taxa (Helix straminiformis Bourguignat, 1876, Helix yleobia Bourguignat, 1883 and Helix straminea ssp. elongata Bourguignat, 1860). Genital system, radula and karyotype are described for the first time. Molecular analysis of two mitochondrial genes combining GenBank data and the new sequences presented in this paper showed no differentiation between the northern and southern Italian populations. The conservation status of the species and its possible threats are discussed

Helix straminea Briganti, 1825 in Italy (Gastropoda: Pulmonata): taxonomic history, morphology, biology, distribution and phylogeny

The land snail taxon Helix straminea Briganti, 1825 has been reintroduced as a valid species in 2014. We provide here a comprehensive account of its taxonomy, distribution, anatomy, phylogeny and karyology in Italy. An overview of the historical views on the validity of the species is presented and faunistic data are reviewed and implemented with new records from Campania and Basilicata. A lectotype is fixed for H. straminea from the syntypes stored in the Muséum d'Histoire Naturelle of Genève, as well as for three other taxa (Helix straminiformis Bourguignat, 1876, Helix yleobia Bourguignat, 1883 and Helix straminea ssp. elongata Bourguignat, 1860). Genital system, radula and karyotype are described for the first time. Molecular analysis of two mitochondrial genes combining GenBank data and the new sequences presented in this paper showed no differentiation between the northern and southern Italian populations. The conservation status of the species and its possible threats are discussed

Real-world data: come possono aiutare a migliorare la qualità dell’assistenza

The current COVID pandemic crisis made it even clearer that the solutions to several questions that public health must face require the access to good quality data. Several issues of the value and potential of health data and the current critical issues that hinder access are discussed in this paper. In particular, the paper (i) focuses on “real-world data” definition; (ii) proposes a review of the real-world data availability in our country; (iii) discusses its potential, with particular focus on the possibility of improving knowledge on the quality of care provided by the health system; (iv) emphasizes that the availability of data alone is not sufficient to increase our knowledge, underlining the need that innovative analysis methods (e.g., artificial intelligence techniques) must be framed in the paradigm of clinical research; and (v) addresses some ethical issues related to their use. The proposal is to realize an alliance between organizations interested in promoting research aimed at collecting scientifically solid evidence to support the clinical governance of public healt

Redditi di lavoro dipendente: quale rapporto tra liberalità e compensi imponibili?,

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Cap. X, La problematica distinzione tra autonomia e subordinazione nel diritto tributario

le questioni più rilevanti nella distinzione tra redditi di lavoro dipendente e redditi di lavoro autonom

Retribuzioni variabili e incentivi fiscali tra segnali di cambiamento e indicazioni contraddittorie

Il D.L. n. 93/2008 ha ridisegnato i sistemi di incentivazione alla partecipazione dei dipendenti ai risultati aziendali con un intervento dai caratteri timidi e contraddittori. Timidi perché il nuovo regime per l'incremento della produttività del lavoro è introdotto in «via sperimentale» e riservato ai soli lavoratori dipendenti del settore privato che nel 2007 hanno dichiarato un reddito lordo non superiore a 30.000 euro. Contraddittori perché l'innovativo tipo di approccio alla problematica della retribuzione imponibile appare in controtendenza con l'abrogazione dell'agevolazione prevista per le «stock option» dal D.L. n. 112/2008. 2487 249

Sulla rilevanza fiscale delle riclassificazioni fra voci di bilancio, con diverso regime tributario

Effetti fiscali degli spostamenti di valori tra voci patrimonial

I materiali di consumo: una zona grigia tra i beni i magazzino ed i beni di investimento

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Il controllo a «valore normale» dialoghi nei rapporti commerciali tra mancanza di un «transfer pricing interno» ed esigenze di simmetria impositiva

La Corte di cassazione esamina un rilievo fiscale basato su una rideterminazione del corrispettivo contrattuale intragruppo tra societa` residenti. Il rilievo viene ritenuto, in linea di principio, ammissibile, facendo riferimento apodittico alla possibilita` di un sindacato di congruita` dei prezzi intragruppo interni, di cui nella legislazione non c’e` traccia, essendo chiaramente riferito ai soli rapporti transnazionali