Chiarezza e motivazione degli atti nel procedimento di accertamento dei tributi

Evouzione del ruolo della motivazione nel procedimento di accertamento dei tributi in considerazione della Legge n.241/90, dell'introduzione dello Statuto dei Diritti del Contribuente e delle disposizioni prescritte dalle singole leggi d'imposta

Thermal regime of a highly regulated Italian river (Ticino River) and implications for aquatic communities

Thermal alteration is one of the adverse effects of flow regulation sharpened in recent years due to climate changes. In this work, we characterize the thermal regime of a highly regulated river located in Northern Italy, which is the emissary of Lake Maggiore. The thermal characteristics of the study reach are influenced by the presence of two dams and by climate warming. In the 15-year monitored period (1999-2013) a significant increase of the mean annual river temperature (i.e., +1.8°C) was indeed recorded. Minimum and maximum water temperatures were detected in correspondence of low-flow periods in February and August, respectively. During August the temperature reached a maximum of 27°C, that is a value below the upper thermal limit of tolerance for most of the aquatic taxa collected in the study area. Moreover, the local presence of seeps and the interaction with groundwater play an important ecological role by guaranteeing patches of cool water to the aquatic communities. Nevertheless, the sensitive early life stages of fish species that spawn in spring/summer may be affected by the high summer temperatures and the expected future climate warming. The wider range of temperatures preferred by alien fish species could result into a competitive disadvantage for autochthonous species. The current minimum flows established by local laws as environmental flows appeared to be able to guarantee an acceptable thermal alteration in morphologically heterogeneous reaches where river/groundwater interaction occurred, at least within the current climatic conditions.</p

Hepatotoxicity induced by greater celandine (Chelidonium majus L.): a review of the literature

The available literature assessing Chelidonium majus L. (CM) hepatotoxicity potential, and its risk to benefit assessment has been reviewed in this paper. Identification of significant scientific literature was performed via the following research databases: Cochrane Central, Google Scholar, EMBASE, Medline, Science Direct, Scopus, Web of Science, using the following keywords: "Chelidonium majus", "greater celandine", "Hepatotoxicity", "Liver" "Injury", "Toxicity" individually investigated and then again in association. CM named also greater celandine, swallow-wort, or bai-qu-cai (Chinese), has been used for a long time in traditional Chinese medicine and phytotherapy. Its extracts have been claimed to display a wide variety of biological activities: antimicrobial, anti-inflammatory, spasmolytic, antineoplastic, hepatoprotective, and analgesic. Moreover, herbal medicine suggests this plant have numerous additional effects which have not yet been scientifically evaluated, such as antitussive, diuretic, and eye-regenerative. However, despite its claimed hepatoprotective effects, several hepatotoxicity cases have been reported to be probably or highly probably connected with CM exposure, after their evaluation through liver-targeted causality assessment methods. CM hepatotoxicity has been defined as a distinct form of herb-induced liver injury (HILI), due to an idiosyncratic reaction of the metabolic type. This evidence has to be considered in relationship with the absence of considerable benefits of CM therapy. Therefore, the risk to benefit ratio of the use of herbal products containing greater celandine can actually be considered as negative

Ecological Impact of Hydraulic Dredging from an Alpine Reservoir on the Downstream River

The evacuation of impounded sediments is one of the most critical aspects associated with reservoirs, with possible drawbacks on the water quality, biodiversity, and ecosystem integrity of downstream river reaches. In this study, the impacts of hydraulic dredging at the Ambiesta Reservoir (Eastern Italian Alps) on the physical habitat and the biological communities (i.e., benthic macroinvertebrates and fish) of the downstream river were assessed by comparing the pre-dredging conditions with data collected on three post-dredging occasions. The dredging operation lasted 68 days and removed an overall sediment volume of 30,600 m(3). During this operation, suspended sediment concentration (SSC) was monitored by turbidimeters and, on average, it was considerably lower than the SSC limit of 1.5 g/L, which exceeded approximately 15% of the overall operation time. Additionally, the dredging operation resulted in negligible deposition of fine sediment on/into the riverbed (0.24-0.7 kg/m(2)). Results for fish and benthic macroinvertebrate communities indicated weak differences in the density (similar to 20% reduction) and diversity of these organisms between pre- and post-dredging sampling occasions. Moreover, the results on the biomonitoring indices based on macroinvertebrates showed a recovery during the last two sampling occasions. Compliance with the SSC limit and avoidance of high SSC peaks, along with limited fine sediment deposition, allowed to successfully mitigate the ecological impacts of this relatively long operation of sediment removal

The developmentally regulated avian Ch21 lipocalin is an extracellular fatty acid-binding protein.

Ch21, a developmentally regulated extracellular protein expressed in chick embryos and in cultured chondrocytes, was expressed in the baculovirus system, and the recombinant protein was purified to homogeneity by gel-filtration chromatography. Separation of two isoforms was achieved on an ion-exchange column. Previous work had shown that Ch21 belongs to the superfamily of lipocalins, which are transport proteins for small hydrophobic molecules. Studies were performed to identify the Ch21 ligand. By analysis of recombinant Ch21 on native polyacrylamide gel electrophoresis and by Lipidex assay, the binding of fatty acid to the protein was shown and a preferential binding of long-chain unsaturated fatty acids was observed. Both isoforms had the same behavior. The binding was saturable. Stoichiometry was about 0.7 mol of ligand/mol of protein. The protein binds the ligand in its monomeric form. Calculated dissociation constants were 2 X 10(-7) M for unsaturated fatty acids and 5 X 10(-7) M for stearic acid. The binding was specific; other hydrophobic molecules, as retinoic acid, progesterone, prostaglandins, and long-chain alcohols and aldehydes did not bind to the protein. Short-chain fatty acids did not bind to the protein. Ch21, also present in chicken serum, represents the first extracellular protein able to selectively bind and transport fatty acid in extracellular fluids and serum. We propose to rename the Ch21 protein as extracellular fatty acid-binding protein (Ex-FABP)

Spatiotemporal dynamics of single-letter reading: a combined ERP-FMRI study

This work investigates the neural correlates of single-letter reading by combining event-related potentials (ERPs) and functional magnetic resonance imaging (fMRI), thus exploiting their complementary spatiotemporal resolutions. Three externally-paced reading tasks were administered with an event-related design: passive observation of letters and symbols and active reading aloud of letters. ERP and fMRI data were separately recorded from 8 healthy adults during the same experimental conditions. Due to the presence of artifacts in the EEG signals, two subjects were discarded from further analysis. Independent Component Analysis was applied to ERPs, after dimensionality reduction by Principal Component Analysis: some independent components were clearly related to specific reading functions and the associated current density distributions in the brain were estimated with Low Resolution Electromagnetic Tomography Analysis method (LORETA). The impulse hemodynamic response function was modeled as a linear combination of linear B-spline functions and fMRI statistical analysis was performed by multiple linear regression. fMRI and LORETA maps were superimposed in order to identify the overlapping activations and the activated regions specifically revealed by each modality. The results showed the existence of neuronal networks functionally specific for letter processing and for explicit verbal-motor articulation, including the temporo-parietal and frontal regions. Overlap between fMRI and LORETA results was observed in the inferior temporal-middle occipital gyrus, suggesting that this area has a crucial and multifunctional role for linguistic and reading processes, likely because its spatial location and strong interconnection with the main visual and auditory sensory systems may have favored its specialization in grapheme-phoneme matching

Control of polymorphism in thiophene derivatives by sublimation-aided nanostructuring

Here we applied the concept of "sublimation-aided nanostructuring" to control the polymorphism of a model material

Effect of the Nano-Ca(OH)2 addition on the Portland clinker cooking efficiency

A new technology was tested to improve the cooking efficiency of the raw mixture for Portland clinker production by the use of nano-Ca(OH)2. A decrease in the free lime concentration after the firing of approximately 35% and 55% in the nano-added clinkers burned at 1350 °C and 1450 °C, respectively, with respect to the standard Portland clinkers was observed. Moreover, in the nano-added clinkers, a slight decrease in alite (C3S), of approximately 2-4 wt%, and increase in belite (C2S), of approximately 5-6 wt%, were observed. Despite these variations, the C2S and C3S abundance lies within the ranges for standard Portland clinkers. The results showed that the nano-addition leads to an increase of the raw mixtures' cooking efficiency. The relatively low energy required for the clinker firing could be used to increase the plant productivity and decrease the CO2 emissions during clinker burning. The decrease of the work index of the clinkers produced by the use of the nano-Ca(OH)2 also contributes to the energy saving during clinker grinding. Differences were also found in the pore size distribution among nano-added clinkers and the standard Portland clinker. The smallest porosities with the modal volume lying in the class of 3 × 10-6 mm3 were found to increase by the use of nano-Ca(OH)2. However, the pore volumes higher than 2.0 × 10-5 mm3 decreased in the nano-added clinkers. © 2019 by the authors