La tassazione portuale in Italia: vincoli comunitari e limiti di sistema

Il saggio inserito nell'ambito di un lavoro collettaneo pubblicato ad esito di una ricerca finanziata dal bando PRIN 2006 si occupa di analizzare la tassazione portuale in Italia, evidenziando i vincoli posti al legislatore domestico dalla normativa conunitaria e limiti endogeni del sistema, anche alla luce della riforma del Titolo V della Costituzione

Tourist taxes in Italy and Russia

The article deals with the legal regulation of tourist taxation in Italy with a view to improving the Russian tax system. Many European countries have adopted a tax on accommodation, also known as a tourist tax or a resort fee, in order to facilitate contribution by tourists to tourist infrastructure. This approach is currently being implemented in many countries, including those countries in the European Union which welcome a large number of tourists. Italy is one of the most popular such destinations, and has considerable experience in tourist taxation and regulation of public finances, which can serve as a useful example for the improvement of the Russian tax system. The authors point out that a nation’s laws should include a direct link between a tax resident and the location of a vacationer or a tourist. They also conclude that the imposition of the tax may affect the number of tourists in a particular municipality since they may prefer to stay in a place free from resort fees. The paper also examines and supports the imposition of the tax as a reasonable and civilized solution to the problem of damage caused to the environment by a large influx of tourists into particular territories, since it makes it possible to compensate for the damage caused. The research indicates that there is room for improvement with regard to certain provisions of the Law adopted in Russia and coming into force on 1 January 2018. In the authors’ view, the better solution would be to transfer resort fees to the budgets of those municipalities where tourists are accommodated. This would ensure the necessary tourist involvement in the public sphere, increase their responsibility and would also provide a direct link between the payment of the tax and the development of resort infrastructure

Inquiries into Proto-World Literatures

Western studies on Persian metrical system debate the linguistic origins of quatrains, (Per. robāʽiyyāt - Ar. rubāʽiyyāt) in Arabic, and regard prosodic Persian schemes independently of Arabic counterparts, despite reciprocally influenced metrical patterns. Attempts to dismantle Arabo-centric critical inferences about Persian metres are largely prosodic observations of the robāʽi/rubāʽī, thus neglecting their ontological evolution from a metrical scheme into an aesthetically experimental frame in Persian and Arabic poetry. This study closely investigates the spread of robāʽī/rubāʽī from Persian to Arabic literature employing a holistic culturally embedded methodology to reread their linkages in global terms, as an example of an inherited “Proto-World Literature”

Tourist Taxes in Italy and Russia

The article deals with the legal regulation of tourist taxation in Italy with a view to improving the Russian tax system. Many European countries have adopted a tax on accommodation, also known as a tourist tax or a resort fee, in order to facilitate contribution by tourists to tourist infrastructure. This approach is currently being implemented in many countries, including those countries in the European Union which welcome a large number of tourists. Italy is one of the most popular such destinations, and has considerable experience in tourist taxation and regulation of public finances, which can serve as a useful example for the improvement of the Russian tax system. The authors point out that a nation’s laws should include a direct link between a tax resident and the location of a vacationer or a tourist. They also conclude that the imposition of the tax may affect the number of tourists in a particular municipality since they may prefer to stay in a place free from resort fees. The paper also examines and supports the imposition of the tax as a reasonable and civilized solution to the problem of damage caused to the environment by a large influx of tourists into particular territories, since it makes it possible to compensate for the damage caused. The research indicates that there is room for improvement with regard to certain provisions of the Law adopted in Russia and coming into force on 1 January 2018. In the authors’ view, the better solution would be to transfer resort fees to the budgets of those municipalities where tourists are accommodated. This would ensure the necessary tourist involvement in the public sphere, increase their responsibility and would also provide a direct link between the payment of the tax and the development of resort infrastructure

Tourist Taxes in Italy and Russia

The article deals with the legal regulation of tourist taxation in Italy with a view to improving the Russian tax system. Many European countries have adopted a tax on accommodation, also known as a tourist tax or a resort fee, in order to facilitate contribution by tourists to tourist infrastructure. This approach is currently being implemented in many countries, including those countries in the European Union which welcome a large number of tourists. Italy is one of the most popular such destinations, and has considerable experience in tourist taxation and regulation of public finances, which can serve as a useful example for the improvement of the Russian tax system. The authors point out that a nation's laws should include a direct link between a tax resident and the location of a vacationer or a tourist. They also conclude that the imposition of the tax may affect the number of tourists in a particular municipality since they may prefer to stay in a place free from resort fees. The paper also examines and supports the imposition of the tax as a reasonable and civilized solution to the problem of damage caused to the environment by a large influx of tourists into particular territories, since it makes it possible to compensate for the damage caused. The research indicates that there is room for improvement with regard to certain provisions of the Law adopted in Russia and coming into force on 1 January 2018. In the authors' view, the better solution would be to transfer resort fees to the budgets of those municipalities where tourists are accommodated. This would ensure the necessary tourist involvement in the public sphere, increase their responsibility and would also provide a direct link between the payment of the tax and the development of resort infrastructure

Materiali vetroceramici innovativi da polimeri preceramici e filler vetrosi

Sono sintetizzati materiali vetroceramici innovativi partendo da polimeri preceramici e da filler vetrosi in cui è sottratta della silice in percentuali diverse (-15% o -7,5%). Con un trattamento termico il polimero preceramico è convertito in un residuo completamente ceramico che, reagendo con i filler, premette di compensare la silice mancante nel vetro e promuovere la formazione delle stesse fasi cristalline che si otterrebbero dalla cristallizzazione del vetro con composizione originariaope

Cardiovascular Magnetic Resonance Parametric Mapping Techniques: Clinical Applications and Limitations

Purpose of Review: Parametric mapping represents a significant innovation in cardiovascular magnetic resonance (CMR) tissue characterisation, allowing the quantification of myocardial changes based on changes on T1, T2 and T2* relaxation times and extracellular volume (ECV). Its clinical use is rapidly expanding, but it requires availability of dedicated equipment as well as expertise in image acquisition and analysis. This review focuses on the principles of CMR parametric mapping, its current clinical applications, important limitations, as well as future directions of this technique in cardiovascular medicine. Recent Findings: There is increasing evidence that CMR parametric mapping techniques provide accurate diagnostic and prognostic tools that can be applied to and support the clinical management of patients with a range of cardiovascular disease. Summary: The unique capability of CMR myocardial tissue characterisation in cardiovascular diseases has further expanded by the introduction of parametric mapping. Its use in clinical practice presents opportunities but has also limitations

Narrative literature and cancer: improving the doctor-patient relationship

The role of classical literature on the subject of pain and suffering in cancer and other serious illnesses, not only from the point of view of patients but also of hospital personnel, family, friends and family doctors, has not been deeply exploited to favor the human and professional experience of young and not so young oncologists. This manuscript is the result of an effort made by postgraduate students and faculty members at the School of Oncology at Parma University to review the literature on this subject. The aim of our work is to convey the message that before teaching relationship techniques it is important to instill a culture focused on the doctor-patient relationship. Classical literature can make an important contribution to awareness in this area

Constraining the fluid source of Miocene seep carbonates using radiogenic Sr isotopes (Corella outcrop, northern Apennines, Italy)

Analisi isotopiche e biostratigrafiche su corpi carbonatici metanoderivati dell'Appennino settentrional

STRONTIUM ISOTOPE STRATIGRAPHY AS A CONTRIBUTION FOR DATING MIOCENE SHELF CARBONATES (S. MARINO FM., NORTHERN APENNINES)

This paper provides new data on strontium isotope stratigraphy applied to the Miocene heterozoan shelfal carbonates of the S. Marino Fm. (Marecchia Valley, northern Apennines). Sr isotopic analyses were carried out on oyster shells, bryozoans and bulk-rocks from the lower-middle carbonate portion of the section. In the upper part of the succession that shows evidence of detrital influx, 87Sr/86Sr analyses were performed on foraminifera tests, separating planktonic and benthic forms. Results were compared with calcareous nannofossil biostratigraphic data from the same levels, in order to test the reliability of Sr dating in mixed carbonate-siliciclastic sediments. Mean ages obtained from oysters range between 16.9 Ma and 16.3 Ma. Very similar results are obtained using bryozoans (16.5 Ma to 16.1 Ma) and bulk-rocks (16.8 Ma to 16.2 Ma). These results allow to better constrain the age of the massive carbonate shelf, referable to the upper Burdigalian. In the upper carbonate-siliciclastic portion of the shelf, numerical ages obtained from planktonic and benthic foraminifera are in good agreement with nannofossil biozones (mean ages respectively around 15.3 Ma and 14.5 Ma) although they display wide confidence intervals. These wide age uncertainties depend on the slow rate of change of marine 87Sr/86Sr through time that characterizes the interval between ~15 and ~13.5 Ma