La fiscalità del no profit nella dimensione europea

Dopo aver proposto una disamina comparata relativa ai profili più significativi della tassazione degli enti non profit all’interno delle legislazioni di alcuni Stati membri, il contributo approfondisce l’ipotesi, attualmente allo studio della UE, relativa alla creazione di un modello di Fondazione Europe

L'autonomia finanziaria e tributaria siciliana tra presupposti statutari e profili evolutivi

Il contributo affronta la genesi, l'evoluzione e le prospettive dell'autonomia finanziaria e tributaria della Sicilia quale regione a statuto speciale

Studio sull’impatto ambientale delle attività di maricoltura nel Golfo di Oristano

L’obiettivo del presente lavoro è stato di simulare la dispersione e il tempo di residenza delle sostanze organiche immesse nell’ambiente a seguito delle attività di acquacoltura all’interno del Golfo di Oristano (Sardegna, Italia). A questo scopo è stato implementato un modello numerico di circolazione, con moduli di dispersione e diffusione euleriana e lagrangiana. Il modello ha evidenziato il ruolo fondamentale della direzione e dell’intensità del vento sulla dispersione dei rifiuti organici. A parità d’intensità, la direzione del vento influenza in maniera decisiva la distanza alla quale i rifiuti organici vengono trasportati e depositati. In tutti gli scenari di vento, il mangime non consumato, indipendentemente dalla sua dimensione, si deposita in un’area direttamente sotto le gabbie ma con una distribuzione spaziale che dipende dalle correnti indotte. In tutti i casi, la materia organica disciolta si diluisce ed è trasportata al di fuori del golfo. Con i venti da Maestrale i rifiuti organici sono spinti verso, l’interno del golfo per poi uscirne in forma disciolta da sud. Negli scenari di Libeccio e Scirocco i rifiuti organici disciolti tendono a diluirsi ed essere trasportati al di fuori del golfo dalla parte nord. In tutti gli scenari, la capacità di ricambio delle acque interne al golfo risulta elevata, con la maggior parte delle sostanze organiche disciolte presenti in concentrazioni molto basse dopo dieci ore dalla loro produzione. Dal punto di vista del ricambio d’acqua e conseguentemente per la dispersone di agenti inquinanti, quasi tutti i 13 siti simulati, ad esclusione dei due in prossimità dei capi, hanno tempi di residenza idonei per il posizionamento delle gabbie. Sono comunque da preferire le regioni più a sud perché i tempi di transito sono più bassi creando un impatto minore. Infine considerando che il golfo è ricoperto quasi interamente da Posidonia, i siti meno impattanti sono quelli che si trovano su un fondale fangoso e in prossimità del fiume Tirso (Sito 3 e 4). L’utilizzo di modelli numerici ha permesso di portare a termine studi a priori (tempi di transito, zone di deposizione, dispersioni inquinanti) per la pianificazione della disposizione ottimale delle gabbie, avente come conseguenza una più proficua produzione (maggiore redditività) e un minore impatto ambientale. Si può infine affermare che nonostante l’assenza di studi antecedenti al presente, le gabbie all’interno del Golfo di Oristano siano state posizionate correttamente, in una regione ottimale per produzione e impatto ambientale

The thermal control system of NASA’s Curiosity rover: a case study

In any space mission, maintaining subsystems temperature within the allowed limits is a difficult challenge. Parts exposed to the Sun need to be cooled because temperatures rise extremely high, while parts not directly exposed to the Sun need to be heated, because temperatures can drop dramatically. The vacuum does not conduct heat, so the only way to transfer energy is through electromagnetic radiation, generated by the thermal motion of particles in matter. Operating on a planet surface allow convective dissipation and, to a lesser extent, conductive heat dissipation. Furthermore, Mars' thin atmosphere mitigates the strong temperature gradients that would occur in a vacuum. Nevertheless, external parts of the rover are exposed to temperature ranging between – 123°C - +40°C. In this paper, the thermal control system of NASA's Curiosity rover will be presented, analyzing the challenges of maintaining suitable operating conditions in Martian environment and the solutions adopted to allow safe operations

Very slightly anomalous leakage of CO2, CH4 and radon along the main activated faults of the strong L'Aquila earthquake (Magnitude 6.3, Italy). Implications for risk assessment monitoring tools & public acceptance of CO2 and CH4 underground storage.

Abstract The 2009-2010 L'Aquila seismic sequence is still slightly occurring along the central Apenninic Belt (August 2010), spanning more than one year period. The main- shock (Mw 6.3) occurred on April 6th at 1:32 (UTC). The earthquake was destructive and caused among 300 casualties. The hypocenter has been located at 42.35 °N, 13.38° at a depth of around 10 km. The main shock was preceded by a long seismic sequence starting several months before (i.e., March, 30, 2009 with Mw 4.1; April, 5 with Mw 3.9 and Mw 3.5, a few hours before the main shock). A lot of evidences stress the role of deep fluids pore-pressure evolution–possibly CO2 or brines - as occurred in the past, along seismically activated segments in Apennines. Our geochemical group started to survey the seismically activated area soon after the main-shock, by sampling around 1000 soil gas points and around 80 groundwater points (springs and wells, sampled on monthly basis still ongoing), to help in understanding the activated fault segments geometry and behaviour, as well as leakage patterns at surface (CO2, CH4, Radon and other geogas as He, H2, N2, H2S, O2, etc …), in the main sector of the activated seismic sequence, not far from a deep natural CO2 reservoir underground (termomethamorphic CO2 from carbonate diagenesis), degassing at surface only over the Cotilia-Canetra area, 20 km NW from the seismically activated area. The work highlighted that geochemical measurements on soils are very powerful to discriminate the activated seismogenic segments at surface, their jointing belt, as well as co-seismic depocenter of deformation. Mostly where the measured "threshold" magnitude of earthquakes (around 6), involve that the superficial effects could be absent or masked, our geochemical method demonstrated to be strategic, and we wish to use these methods in CO2 analogues/ CO2 reservoir studies abroad, after done in Weyburn. The highlighted geochemical - slight but clear anomalies are, in any case, not dangerous for the human health and keep away the fear around the CO2–CH4 bursts or explosions during strong earthquakes, as the L'Aquila one, when these gases are stored naturally/industrially underground in the vicinity (1–2 km deep). These findings are not new for these kind of Italian seismically activated faults and are very useful for the CO2–CH4 geological storage public acceptance: Not necessarily (rarely or never) these geogas escape abruptly from underground along strongly activated faults

Preliminary hydrogeological interpretation of the Aigion area from the AIG10 borehole data

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A modelling study of the barotropic tidal dynamics in the Strait of Messina

This paper is devoted to a model case study of the barotropic tidal dynamics. A non-hydrostatic (i.e. fully three dimensional) ocean model, based on the finite-element method was applied in the Strait of Messina (Italy), where intense tidal flows interact with complex geometries of coasts and bathymetry. A simplified model configuration including only the tidal signal at the open boundaries was able to provide evidences that the barotropic tides, interacting with coastlines and bottom topography in such narrow sea strait, generate high amplitude overtones of the main tidal constituents as well as relatively intense tide-induced residual circulations. The spatial and temporal distribution of tidal flows was analysed with a numerical simulation of a whole synodic month. The vertical component of tidal flows, explicitly computed, was shown in cross-sections in order to emphasized the direct effect of boundaries constraints on the vertical acceleration. The presented model results endorse previous model approaches and observations and they remind the significance of the barotropic tidal dynamics in this domain of investigatio

Very slightly anomalous leakage of CO2, CH4 and radon along the main activated faults of the strong L’Aquila earthquake (Magnitude 6.3, Italy). Implications for risk assessment monitoring tools & public acceptance of CO2 and CH4 underground storage.

The 2009-2010 L'Aquila seismic sequence is still slightly occurring along the central Apenninic Belt (August 2010), spanning more than one year period. The main- shock (Mw 6.3) occurred on April 6th at 1:32 (UTC). The earthquake was destructive and caused among 300 casualties. The hypocenter has been located at 42.35°N, 13.38° at a depth of around 10 km. The main shock was preceded by a long seismic sequence starting several months before (i.e., March, 30, 2009 with Mw 4.1; April, 5 with Mw 3.9 and Mw 3.5, a few hours before the main shock). A lot of evidences stress the role of deep fluids porepressure evolution – possibly CO2 or brines - as occurred in the past, along seismically activated segments in Apennines. Our geochemical group started to survey the seismically activated area soon after the main-shock, by sampling around 1000 soil gas points and around 80 groundwater points (springs and wells, sampled on monthly basis still ongoing), to help in understanding the activated fault segments geometry and behaviour, as well as leakage patterns at surface (CO2, CH4, Radon and other geogas as He, H2, N2, H2S, O2, etc...), in the main sector of the activated seismic sequence, not far from a deep natural CO2 reservoir underground (termomethamorphic CO2 from carbonate diagenesis), degassing at surface only over the Cotilia-Canetra area, 20 km NW from the seismically activated area. The work highlighted that geochemical measurements on soils are very powerful to discriminate the activated seismogenic segments at surface, their jointing belt, as well as co-seismic depocenter of deformation. Mostly where the measured “threshold” magnitude of earthquakes (around 6), involve that the superficial effects could be absent or masked, our geochemical method demonstrated to be strategic, and we wish to use these methods in CO2 analogues/CO2 reservoir studies abroad, after done in Weyburn. The highlighted geochemical -slight but clear- anomalies are, in any case, not dangerous for the human health and keep away the fear around the CO2-CH4 bursts or explosions during strong earthquakes, as the L'Aquila one, when these gases are stored naturally/industrially underground in the vicinity (1-2 km deep). These findings are not new for these kind of Italian seismically activated faults and are very useful for the CO2- CH4 geological storage public acceptance: not necessarily (rarely or never) these geogas escape abruptly from underground along strongly activated faults

Testing a novel aggregated methodology to assess hydrodynamic impacts on a high-resolution marine turtle trajectory

We designed a novel aggregated methodology to infer the impact of ocean motions on the movements of satellite-tracked marine turtles adopting available oceanographic observations and validated products of a numerical oceanographic forecasting system. The method was tested on an 11-months trajectory of a juvenile loggerhead turtle (LT) wandering in the Tyrrhenian Sea (Mediterranean Sea) that was reconstructed with a high-resolution GPS tracking system. The application of ad-hoc designed metrics revealed that the turtle's route shape, ground speed and periodicities of its explained variance mimic the inertial motions of the sea, showing that this methodology is able to reveal important details on the relation between turtle movements and oceanographic features. Inertial motions were also identified in the observed trajectory of a surface drifting buoy sampling the Tyrrhenian Sea in a common period. At each sampling point of the turtle trajectory, the sea current eddy kinetic energy (EKE) and a Sea Current Impact index were computed from a validated set of high-resolution ocean modeling products and their analysis showed the relevant effects of the highly variable local sea currents mechanical action. Specifically, the metric we adopted revealed that the turtle trajectory was favorably impacted by the encountered sea current advection for about 70% of its length. The presented oceanographic techniques in conjunction with high-resolution tracking system provide a practicable approach to study marine turtle movements, leading the way to discover further insights on turtle behavior in the ocean