Smart Cities and Sustainable Finance

In the current global context, policymakers are called to face complex and numerous challenges in achieving sustainable development with rapid urbanization and industrialization. The world’s population is growing, and cities will be increasingly condensed in the future. Nowadays, cutting-edge technologies and digitalization are radically changing urban life and how cities are planned, financed, and managed. A new urban model, known as a “smart city”, is being developed throughout Europe and elsewhere worldwide. In a smart city, all the infrastructures are interconnected and integrated in an efficient and functional way through ICT by optimizing resource consumption, enhancing the quality of public services (Government services) through participatory governance, and increasing citizens’ security. Indeed, urban transformation requires multiple stakeholders to come together toward shared and common goals. City leaders face challenges in enacting changes in balancing the needs of citizens, government, businesses, NGOs, and others: smart city development requires a strategic, long-term vision to create inclusive, fully integrated and synergistic systems. Technological progress is a fundamental requirement for the development of smart cities, but it must be supported by sustainable financial instruments. This paper aims to conduct a comparative analysis of the smart cities’ projects and financial instruments used for implementing those models, traditional as well as innovative and sustainable. In particular, the analysis aims to highlight the ethical financial approach -having in mind the European and Islamic models- that characterizes some of these smart city models and the underlying idea of sustainability

Community Foudations: main characteristics and trends – A comparison between Islamic Republic of Iran and Italy

The following document presents the ethical, cultural roots of Community Foundations. The paper starts from a historical framework of the word foundation. Understanding the etymology of the word foundations, one understands his mission and his philosophy.This document takes the example of the Italian Community Foundations and explains the origin of it, how they were born in Italy, which fields are covered and the dynamics between the various actors. The same analysis is made for the non-governmental and non-profit organisations in Iran. To fully comprehend the Iranian reality an analysis is necessary to describe the two different periods, before and after the 1979 revolution.In conclusion, the paper demonstrates how important community foundations are to be tested, especially in this period of great economic difficulty. 

Sustainable development goals in public administrations: Enabling conditions in local governments

Sustainable Development Goals (SDGs) are a challenge that many public administrations face in promoting sustainable growth. Local governments, as the governmental tier closest to citizens, should deliberate upon strategies and actions attuned to achieving SDGs for the benefit of their communities. Through a comparative analysis of Italian and Spanish local governments, this research investigates the conditions that can support the achievement of SDGs. The results depict the political and financial levers that can stimulate politicians and policymakers in designing appropriate strategies and action plans towards the achievement of SDGs, while opening the path for further research that can support public administrations in their efforts at achieving sustainable growth

Equine Bone Marrow and Adipose Tissue Mesenchymal Stem Cells: Cytofluorimetric Characterization, In Vitro Differentiation, and Clinical Application

The aim of the present work was to isolate, cultivate, differentiate, and conduct cellular characterization of mesenchymal stem cells (MSCs) derived from equine adipose tissue (eAT) and bone marrow (eBM). Isolated and characterized cells were used in racehorses suffering from a superficial flexor tendon injury. Equine adipose tissue collection was performed at the base of the horse tail, whereas eBM was aspirated from iliac crest. Mononuclear cell fraction was isolated and cultured. In vitro differentiation and molecular characterization at P3 of culture were performed. No statistically significant differences in the number of cell doublings were found among different culture passages (P > .05). Doubling time was greater for eBM than eAT (3.2 1.5 vs. 1.3 0.7; P < .05). Positive von Kossa and Alizarin Red staining confirmed osteogenesis. Alcian Blue and Oil Red O staining illustrated chondrogenesis and adipogenesis, respectively. Isolated cells resulted positive for CD90, CD44, and CD105, whereas negative for hematopoietic markers, CD14, CD45, and CD34. Using isolated cells for injured tendon therapy, no adverse reactions were observed, and all inoculated horses returned to race competitions. In vitro results revealed the immunophenotypic characterization of isolated cells similar to that observed in human MSCs from the same sources; furthermore, in the present study, their clinical use proves the safety of eBM-derived and eAT-derived MSCs and a successful outcome for the treated animals that returned to their previous level of sport activity

Implementación de Control Interno Según la Ley Sarbanes Oxley Sección 404 y su Efecto en la Gestión Financiera de la Compañía Americana de Multiservicios del Peru S.A. 2014

Todas las personas debemos estar comprometidos con el hombre y la sociedad, en consecuencia el trabajo que se presenta deviene de la objetividad existencial de las empresas que permiten el desarrollo socioeconómico de la colectividad. Por ello es que la investigación cuyo título es “IMPLEMENTACIÓN DE CONTROL INTERNO SEGÚN LA LEY SARBANES OXLEY SECCIÓN 404 Y SU EFECTO EN LA GESTIÓN FINANCIERA DE LA COMPAÑÍA AMERICANA DE MULTISERVICIOS DEL PERÚ S.A., 2014”, trata de mejorar su situación considerando que el Control Interno es un instrumento importante para poder manejar la economía y las finanzas que posibiliten un eficiente servicio y a la vez este servicio debe de estar imbuido de una buena calidad para la satisfacción de los usuarios. A razón de ello es que el presente trabajo de investigación tiene como problema fundamental: ¿En qué medida la implementación de la Ley Sarbanes Oxley sección 404 influyen en la gestión financiera de la Compañía Americana de Multiservicios del Perú S.A.?, además se determinó el siguiente objetivo general: Determinar los efectos de la implementación de controles internos según la Ley Sarbanes Oxley Sección 404; en la gestión financiera de la Compañía Americana de Multiservicios del Perú S.A.; determinándose la siguiente hipótesis general: La correcta implementación de controles internos según la Ley Sarbanes Oxley Sección 404 para la gestión financiera de la Compañía Americana de Multiservicios del Perú, permite significativamente mantener e incrementar la confianza de los inversionistas en el mercado de capital Para la investigación se utilizó la investigación descriptiva simple, con su respectivo diseño, también se utilizó los métodos inductivo y deductivo. La población fue de 120 personas considerándose una muestra de 60 personas. El lugar de investigación fue en la ciudad de Lima.Tesi

Stenotrophomonas maltophilia phenotypic and genotypic features through 4-year cystic fibrosis lung colonization

Introduction. Stenotrophomonas maltophilia has emerged as one of the most common multi-drug-resistant pathogens isolated from people with cystic fibrosis (CF). However, its adaptation over time to CF lungs has not been fully established. Hypothesis. Sequential isolates of S. maltophilia from a Brazilian adult patient are clonally related and show a pattern of adaptation by loss of virulence factors. Aim. To investigate antimicrobial susceptibility, clonal relatedness, mutation frequency, quorum sensing (QS) and selected virulence factors in sequential S. maltophilia isolates from a Brazilian adult patient attending a CF referral centre in Buenos Aires, Argentina, between May 2014 and May 2018. Methodology. The antibiotic resistance of 11 S. maltophilia isolates recovered from expectorations of an adult female with CF was determined. Clonal relatedness, mutation frequency, QS variants (RpfC-RpfF), QS autoinducer (DSF) and virulence factors were investigated in eight viable isolates. Results. Seven S. maltophilia isolates were resistant to trimethoprim-sulfamethoxazole and five to levofloxacin. All isolates were susceptible to minocycline. Strong, weak and normomutators were detected, with a tendency to decreased mutation rate over time. XbaI PFGE revealed that seven isolates belong to two related clones. All isolates were RpfC-RpfF1 variants and DSF producers. Only two isolates produced weak biofilms, but none displayed swimming or twitching motility. Four isolates showed proteolytic activity and amplified stmPr1 and stmPr2 genes. Only the first three isolates were siderophore producers. Four isolates showed high resistance to oxidative stress, while the last four showed moderate resistance. Conclusion. The present study shows the long-time persistence of two related S. maltophilia clones in an adult female with CF. During the adaptation of the prevalent clones to the CF lungs over time, we identified a gradual loss of virulence factors that could be associated with the high amounts of DSF produced by the evolved isolates. Further, a decreased mutation rate was observed in the late isolates. The role of all these adaptations over time remains to be elucidated from a clinical perspective, probably focusing on the damage they can cause to CF lungs.Fil: Alcaraz, Eliana. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Investigaciones en Bacteriología y Virología Molecular;Fil: Centron, Daniela. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Camicia, Gabriela Lorena. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Quiroga, María Paula. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Di Conza, José Alejandro. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Passerini de Rossi, Beatriz Noemi. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Investigaciones en Bacteriología y Virología Molecular

Technological, nutritional and sensorial characteristics of wheat bread fortified with calcium salts

The aim of this paper was to carry out a comprehensive study of wheat flour breads fortified with different sources of calcium, which includes: technological, nutritional and sensorial characteristics. Calcium salts (lactate: LA, carbonate: CA, and citrate: CI) at two fortification levels (20% and 50%) were analysed. Only the LA fortified breads were harder with lower specific volume and the LA 50% showed the higher chewiness value. The crust colour of the CI 50% breads presented the lower browning index. In vitro nutritional studies showed that calcium content on digest and dialysate was significantly higher in all fortified breads. The CI 20% and all the 50% fortifications showed a better contribution of bioaccessible calcium. Sensorial general quality was not significantly different between fortified and Control breads.Fil: Rossi, Matías Gabriel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; ArgentinaFil: Soazo, Marina del Valle. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; ArgentinaFil: Piccirilli, Gisela Noemi. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; ArgentinaFil: Llopart, Emilce Elina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario; Argentina. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas; ArgentinaFil: Revelant, Gilda Celina. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas; ArgentinaFil: Verdini, Roxana Andrea. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario. Instituto de Química Rosario. Universidad Nacional de Rosario. Facultad de Ciencias Bioquímicas y Farmacéuticas. Instituto de Química Rosario; Argentin

Corrigendum: Stenotrophomonas maltophilia phenotypic and genotypic features through 4-year cystic fibrosis lung colonization

The author affiliation for 'Dr. José Di Conza' was incorrectly listed in this article. The affiliation was listed as number 2. The affiliation should have been listed as number 1: 'Universidad de Buenos Aires, Facultad de Farmacia y Bioquímica'. The correct author list is included below: Eliana Alcaraz1, Daniela Centrón2, Gabriela Camicia2, María Paula Quiroga2, José Di Conza1, Beatriz Passerini de Rossi1 The authors apologise for any inconvenience.Fil: Alcaraz, Eliana Sabrina. Universidad de Buenos Aires; ArgentinaFil: Centron, Daniela. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Camicia, Gabriela Lorena. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Quiroga, María Paula. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Investigaciones en Microbiología y Parasitología Médica. Universidad de Buenos Aires. Facultad de Medicina. Instituto de Investigaciones en Microbiología y Parasitología Médica; ArgentinaFil: Di Conza, José Alejandro. Consejo Nacional de Investigaciones Científicas y Técnicas; Argentina. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica; ArgentinaFil: Passerini de Rossi, Beatriz Noemi. Universidad de Buenos Aires; Argentin