Metaverse: rosnące skomplikowanie globalnych warunków egzekwowania opodatkowania

This contribution focuses on the potential impact of the metaverse on tax enforcement. The analysis, intended to prompt discussion on the topic, rather than being an in-depth study of tax regimes, is divided into the perspective of private individuals/businesses and enforcers. The impact of the metaverse on the tax landscape is read from the view of a non-decentralised metaverse in the hands of the same current industry giants. Thus, some inputs are suggested to assess the need for an agile and collaborative regulatory approach, both between businesses and administrations as well as states.Niniejszy artykuł koncentruje się na potencjalnym wpływie Metaversu na egzekwowanie prawa podatkowego. Bieżące dociekania, które nie stanowią pogłębionej analizy systemów podatkowych, lecz mają za zadanie pobudzić do dyskusji na omawiany temat, podzielono na rozważania z perspektywy osób prywatnych/przedsiębiorstw oraz organów egzekwowania prawa. Wpływ Metaversu na sytuację podatkową jest rozpatrywany z punktu widzenia niezdecentralizowanego Metaversu pozostającego w rękach obecnych gigantów przemysłowych. W związku z tym przedstawia się pewne wnioski, które mogą posłużyć do dokonania oceny potrzeby opracowania zwinnego podejścia regulacyjnego opartego na współpracy zarówno między przedsiębiorstwami, administracjami, jak i państwami

Prime verifiche del laboratorio nazionale dell'irrigazione nel settore degli irrigatori a pioggia

Se presenta una breve descripción del Laboratorio Nacional del Riego de Italia y su banco de ensayo cubierto de riego por aspersión, así como las especificaciones de los procedimientos de prueba utilizados para evaluar las prestaciones del sistema y de las unidades. El primer ensayo completo con los métodos descritos fue realizado con un pequeño aspersor de turbina de Rain Bird, utilizado en jardines y pequeñas zonas verdes. Los resultados se describen en términos de los parámetros de calificación propuestos por este Laboratorio, que son análogos a los que describen las normas ISO. La distribución del agua en el suelo se ilustra mediante diagramas espaciales e histogramas de frecuencia. Los polígonos de área húmeda acumulada proveen una representación bastante efectiva de la distribución del agua en el suelo, lo que permite una determinación inmediata del campo de variación del caudal del aspersor comparado con los valores medios, conforme aumenta el área bañada por el mismo Este primer ensayo confirma que la metodología utilizada, así como la capacidad operativa y funcional del banco de ensayos responden perfectamente a los requisitos que se buscaban en la fase de diseño

Musculoskeletal pain and ageing

Musculoskeletal pain is a complex phenomenon involving biomechanics, inflammation and central pain processing pathways. The ageing process and ageing-related conditions can affect the course of musculoskeletal pain; conversely, the presence of pain can affect the ageing process, contributing to increased risks of adverse health outcomes. Despite the importance of managing pain in older adults, questions remain in terms of the best approach as the use of analgesics in this population is associated with increased risks of adverse events. This thesis contributes to the current knowledge of how age-related conditions such as multimorbidity and frailty interact with musculoskeletal pain and its management. The specific aims are: a) to determine whether frailty status is a risk factor for development of chronic or intrusive musculoskeletal pain; b) to determine whether pain increases the risk of developing the frailty phenotype; c) to describe the current management of vertebral compression fractures, a common and painful musculoskeletal condition typically seen in older adults; and d) to review and appraise the literature on the efficacy and safety of opioid analgesics for older adults with musculoskeletal pain.«br /» To address the first and the second aims, longitudinal data from the Concord Health and Ageing in Men Project (CHAMP), a prospective population based cohort study, were used.«strong» «/strong»A total of 1705 men aged 70 years or older, living in an urban area of New South Wales, Australia, were included in the CHAMP baseline study. Data on the presence of chronic pain (daily pain for at least 3 months), intrusive pain (pain causing moderate to severe interference with activities) and the criteria for the Cardiovascular Health Study frailty phenotype were collected in three waves, from January 2005 to October 2013. After adjusting for potential confounders, no association between frailty and future chronic or intrusive pain was observed. However, non-frail (robust and pre-frail) men who reported chronic pain were 1.60 (95% confidence interval (CI): 1.02 to 2.51, p=0.039) times more likely to develop frailty at follow-up, compared to those with no pain. For those reporting intrusive pain, the odds of developing future frailty were 1.64 (95%CI: 0.97-2.78, p=0.063). In summary, the presence of chronic pain increased the risk of developing the physical frailty phenotype in community-dwelling older men.«br /» To address the third aim, data from the Bettering the Evaluation And Care of Health (BEACH) program collected between April 2005 and March 2015 were used. Each year, a random national sample of approximately 1,000 GPs each recorded information on 100 consecutive patient encounters. All encounters at which vertebral compression fracture was managed were selected. Vertebral compression fractures were managed in 211 (0.022%; 95% CI: 0.018–0.025) of the 977,300 BEACH encounters recorded April 2005– March 2015. At encounters with patients aged 50 years or over, prescription of opioids analgesics (47.1 per 100 vertebral fractures; 95% CI: 38.4–55.7) was the most common management action. Prescriptions of paracetamol (8.2 per 100 vertebral fractures; 95% CI: 4-12.4) or non-steroidal anti-inflammatory drugs (4.1 per 100 vertebral fractures; 95% CI: 1.1-7.1) were less frequent. Non-pharmacological treatment was provided at a rate of 22.4 per 100 vertebral fractures (95% CI: 14.6-30.1). In summary, prescription of oral opioid analgesics remains the commonest general practice approach for vertebral compression fractures management, despite the lack of evidence to support this approach.«br /» The fourth aim concerns the efficacy and safety of using opioid analgesics in older adults with musculoskeletal pain. A systematic review with meta-analysis was performed including 23 randomized controlled trials with mean population age of 60 years or older that compared the efficacy and safety of opioid analgesics with placebo for musculoskeletal pain conditions. Opioid analgesics had a small effect on decreasing pain intensity (Standardised mean difference (SMD): -0.27; 95% CI: -0.33 to -0.20) and improving function (SMD: -0.27, 95%CI: -0.36 to -0.18), which was not associated with daily dose or treatment duration. The risk of adverse events was three times higher (OR: 2.94; 95% CI: 2.33 to 3.72) and treatment discontinuation four times higher (OR: 4.04; 95% CI: 3.10 to 5.25) in opioid treated patients. The systematic review concluded that, in older adults suffering from musculoskeletal pain, using opioid analgesics had only a small effect on pain and function at the cost of a higher risk of adverse events and treatment discontinuation. Therefore, for this specific population, the opioid-related risks may outweigh the benefits.«br /» From the results presented in the chapters of this thesis, important conclusions can be drawn: a) chronic musculoskeletal pain increases the risk of developing frailty in older adults and therefore, pain management should be part of a potential strategy to prevent frailty; b) despite being commonly prescribed for musculoskeletal pain in older adults, opioid analgesics alone are not likely to result in significant relief of chronic pain in these patients; c) instead of recommending opioid analgesics for persistent pain in older patients, guidelines should recommend comprehensive pain assessment, multimodal strategies and multidisciplinary approaches

Paolo Poli

For about seventy years, Paolo Poli enjoyed a special position in the Italian theatrical scene. Creator of an irreverent, unconventional theatre based on a verbal, mimic, and gestural lightness, he set up an original comic dramaturgy able to make everything ‘theatrical’ or potentially ‘theatrical’: poetry and history, hagiography and fairytale, and even the popular song repertoire of the early 20th century. Actor, dramatist, singer, dancer, director, impresario, theatrical company director, the Florentine Paolo Poli successfully revived a minor literary and musical production neglected by the official culture. Gifted with a polyphonic voice and a swift gestural expressiveness, in addition to theatre he devoted himself to radio, television, and record activities

Using XML as a means to access legislative documents: Italian and foreign experiences

In this paper we describe the goals and the organisation of the ongoing project "Norme in Rete" (NIR --- http://www.normeinrete.it), which involves several important Italian institutions and organisations. This project aims at the production of tools for the access to Italian normative documents, and data formats for the standardisation of the text of laws and rules both national and local. One of its many goals is the conversion of the national law corpus into XML.Within the context of this project, our effort has concentrated on the development of an XML DTD already, and of an XML Schema very soon, to describe Italian national and local laws. We illustrate in this paper the overall structure of the DTDs. They are organised in a stricter, normative set of rules, with normative power, for new law drafts, and of a looser, descriptive set of rules for existing documents over which no rules can be imposed. In this paper we examine both types of DTD (strict and loose), their global organisation, the modules for legal elements, for textual and tabular tags (resembling HTML), and for modular, generic elements, that allow easy extendibility to the DTD. Also the treatment of meta-information is examined in this paper.We produce a short account of several analogous experiences in Northern Europe, carried out by both public institutions and private legal publishers. Mention is also made of the European Union\u27s similar projects

CULTURA OFICIAL E TRADIÇÃO ORAL: O COMBATE SURDO NO ÂMAGO DA MITOLOGIA CRISTÃ

CULTURA OFICIAL E TRADIÇÃO ORAL: O COMBATE SURDO NO ÂMAGO DA MITOLOGIA CRIST