Contributo allo studio del giudizio di ottemperanza nel processo tributario

Il lavoro analizza l'istituto dell'ottemperanza in materia tributaria, esaminando profili procedurali e e applicativi. Si esamina la natura giuridica del giudizio di ottemperanza, l'esecutivit\ue0 delle sentenze delle commissioni tributarie,la caratterizzazione del giudizio di ottemperanza nel processo tributario

Sustainable Promotion of Traditional Rural Buildings as Built Heritage Attractions: A Heritage Interpretation Methodology Applied in South Italy

The study describes the methodology implemented to include a rural cultural heritage attraction within an existing tourist route, i.e., the Sicilian Roads of Wine (“Strade del vino”). The aim was to promote a traditional rural building (TRB) as a tourist attraction and diversify rural tourism offerings. By promoting TRB and wine and food, the rural tourism sector offers a significant opportunity to achieve sustainable socio-economic development in rural areas, rural diversification, and landscape preservation. The inclusion of the TRB within the visitor route is based on a detailed heritage analysis approach as an operative process which could enable the comprehension and collective use of the cultural sites. The valorization of a traditional rural building with wine cellars and oil mills, located within the Chiaramonte Gulfi (RG) boundary, will be described. The objective is to make an architectural heritage building made with local materials and following the traditional Sicilian building techniques accessible to tourists. Special attention is paid to restore the building by respecting its identity and relevant building regulations and focusing on a complete, sustainable approach regarding social, environmental, and economic factors

Enhancement of sustainable bioenergy production by valorising tomato residues: A GIS-based model

In order to increase the utilization of renewable energy sources, the biomethane production through anaerobic digestion has notably developed over the last years. Although, it is worldwide recognized, that valorising waste resources (i.e., by-products) is an opportunity to improve the efficiency rate of the agro-industrial chains, by reducing economic and environmental impact, it is necessary to support the strategic planning development of a future sustainable biomethane chain in line to circular economy. In this study, by adopting network information technologies, the importance of a strategic planning for sustainable developing biomethane sector was highlighted, since feedstocks logistic and supply phase is a key-aspect of any bioenergy project. The developed Geographic Information Systems (GIS) – methodology, that could be applied in any territorial area considering any type of biomass, allowed to define suitable locations for allocating new anaerobic digestion plants with the aim of developing a sustainable valorisation of tomato residues, by minimising the economic and environmental impacts. The achieved results provided advanced knowledge for the literature on the topic, helping to develop an operational GIS-tool for defining sustainable strategies for planning new plants, and proved that the development of integrated approach to define sustainable strategies for resource management along the whole supply chain is crucial

Livestock Wastes Sustainable Use and Management: Assessment of Raw Sheep Wool Reuse and Valorization

Worldwide, around 998 million tons of agricultural waste are generated yearly, including livestock wastes, which create several critical environmental issues if not properly treated. In this study, a Geographical Information System (GIS)-based model to locate and quantify both the yearly amount of livestock waste, i.e., sheep wool, and the territorial distribution of sheep farms, was carried out and applied within the selected study area. The aim was to identify those territorial areas most suitable for localizing new shared wool collection centers to sustainably manage the reuse of this waste as potential green building material. Data related to both sheep farms and sheep number and the related sheep shared wool (SSW) yearly production were acquired and applied in GIS. By GIS-based model results, two collection centers have been identified within the provinces of Agrigento and Enna. Then, to develop a sustainable reuse in terms of reducing environmental impact due to the SSW logistics and supply phase, a possible third collection center was localized within the territorial area belonging to the province of Ragusa (south area of the Sicily). In this research, for the first time the issue above reported was addressed, by achieving results that contribute at developing an efficient collection chain for recovering and properly reusing SSW to respond adequately to a further industrial scale production

Spatial analysis to quantify and localise the residual cardoon stem fibres as potential bio-reinforcements for building materials

Today in Europe building-sector is responsible for the 50% of air pollution and for 70% of waste production. For this reason, researchers’ interest is focused on new eco-building materials that are sustainable, with low impact, renewable and recyclable. In this context, in the last few years, the use of cellulose-based fibres as potential reinforcements for bio-composite materials, instead of synthetic one, received worldwide growing attention. Among natural fibres, both cellulose and protein-based ones, in literature it was found that, due to its mechanical properties, artichoke fibre is suitable for this use. In this study, a Geographical Information System (GIS)–based model to locate and quantify the yearly amount of agricultural waste coming from Cynara cardunculus L. (CW) cultivation was put forward and was applied in a study area located in Southern Italy. As an additional protein-based fibre, sheep wool fibre was also taken into account due to the high presence of sheep. The estimated available amount of both considered fibres was reported in a GIS map in order to show their distribution at territorial level. The achieved results could represent basic information for both sustainable locating collection centre and analysing the environmental impact related to the logistics and supply phase

IL MUSEO DELL’OSSERVATORIO VESUVIANO E IL SUO PUBBLICO. ANNI 2005 - 2009

The Vesuvius Observatory, first volcanological observatory in the world, was built in 1841 by King Ferdinand II of Bourbon. It is now the Naples section of the National Institute of Geophysics and Volcanology (INGV). Since its foundation it has been not only a reference point for national and international scientific community, but also a place of information and dissemination for the population in the field of research and monitoring of volcanic phenomena. Always museum activities, guided tours through the collections of scientific instruments, rocks and minerals have been carried out in it. Since 2000 scientific and historical collections located into the old building of Vesuvius Observatory have been organized in the exhibition "Vesuvius: 2000 years of observations", which describes the eruptive history of Somma-Vesuvius, with the aim of providing updated information about monitoring of active volcanoes, on eruptive phenomena and related hazards, educating the population of areas exposed to volcanic hazards. The museum path is targeted to public of any geographical origin and cultural background and could be considered a journey through the history of volcanology from the beginning until the present day. In the exhibition, Vesuvius is the backdrop to an exhibition in which purely scientific elements coexist with historical, archaeological, literary, artistic aspects, thanks to the support of images, documents such as the geological map of Henry James Johnston-Lavis and the book "Campi Flegrei" by William Hamilton, specimens of rocks and minerals and old scientific instruments, used in the past for monitoring volcanic activity, including the first electromagnetic seismograph made by Luigi Palmieri. The first part of this work is focussed on the description of the existing exhibition. Since 2000 the statistical survey of the public of the museum has been carried out through an evaluation procedure form. The findings relate to the monthly and annual attendance, geographical origin and kind of visitors. In the second part of this work results for the five years from 2005 to 2009 are described. The characterization of different audiences in the museum means that, from time to time, the path of the visit could be arranged according to the expectations and needs of visitors; in this context, the museum educator plays the delicate role of mediator, with accurate language, between the contents of the museum and those who interact with it

Proximity effect in planar superconducting tunnel junctions containing Nb/NiCu superconductor/ferromagnet bilayers

We present experimental results concerning both the fabrication and characterization of superconducting tunnel junctions containing superconductor/ferromagnet (S/F) bilayers made by niobium (S) and a weak ferromagnetic Ni0.50Cu0.50 alloy. Josephson junctions have been characterized down to T=1.4 K in terms of current-voltage I-V characteristics and Josephson critical current versus magnetic field. By means of a numerical deconvolution of the I-V data the electronic density of states on both sides of the S/F bilayer has been evaluated at low temperatures. Results have been compared with theoretical predictions from a proximity model for S/F bilayers in the dirty limit in the framework of Usadel equations for the S and F layers, respectively. The main physical parameters characterizing the proximity effect in the Nb/NiCu bilayer, such as the coherence length and the exchange field energy of the F metal, and the S/F interface parameters have been also estimated

Tumor-on-a-chip platforms to study cancer-immune system crosstalk in the era of immunotherapy

Immunotherapy is a powerful therapeutic approach able to re-educate the immune system to fight cancer. A key player in this process is the tumor microenvironment (TME), which is a dynamic entity characterized by a complex array of tumor and stromal cells as well as immune cell populations trafficking to the tumor site through the endothelial barrier. Recapitulating these multifaceted dynamics is critical for studying the intimate interactions between cancer and the immune system and to assess the efficacy of emerging immunotherapies, such as immune checkpoint inhibitors (ICIs) and adoptive cell-based products. Microfluidic devices offer a unique technological approach to build tumor-on-a-chip reproducing the multiple layers of complexity of cancer-immune system crosstalk. Here, we seek to review the most important biological and engineering developments of microfluidic platforms for studying cancer-immune system interactions, in both solid and hematological tumors, highlighting the role of the vascular component in immune trafficking. Emphasis is given to image processing and related algorithms for real-time monitoring and quantitative evaluation of the cellular response to microenvironmental dynamic changes. The described approaches represent a valuable tool for preclinical evaluation of immunotherapeutic strategies

Use of Sawing Waste from Zeolitic Tuffs in the Manufacture of Ceramics

This paper investigates the thermal transformation of powders of volcanic tuffs that are used as building stones and aims at thermally transforming them into ceramics. The following positive indications concerning this thermal transformation were found: (1) the structural evolution which brings products similar to traditional ceramics, (2) the good ability to give rise to dense and compact final products, and (3) the good mechanical properties and the lovely appearance of the final products. Nevertheless, the high values of linear shrinkages recorded in this work seem to strongly hinder the thermal transformation of this powder-like waste into ceramics. However, mixing this by-product with other powder-like waste exhibiting higher-dimensional stability, such as those deriving from sawing of granites, appears proper

Assessment of contamination of Salmonella spp. in imported black pepper and sesame seed and salmonella inactivation by gamma irradiation

This study shows the frequency of seeds samples contaminated by Salmonella spp. collected randomly from local markets; on 30 black pepper sample no contaminated sample was found while Salmonella spp. was detected in 3 of 36 (8.3%) analyzed sesame samples; three different serotypes were identified: S. Montevideo, S. Stanleyville e S. Tilene. The efficacy of gamma irradiation to inactivate Salmonella Montevideo in black pepper and sesame irradiated between 1 and 5 kGy was evaluated. 3 kGy is sufficient to reduce of 3-4 log CFU/g; whereas 5 kGy have been need to reduce 5.5-6 log CFU/g for samples of black pepper and sesame. No statistically significant differences were found between black pepper and sesame