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Capitale umano e sviluppo sostenibile

Il capitale umano è considerato il principale propulsore della crescita economica di un paese. Inoltre, le (maggiori) competenze, conoscenze ed esperienze degli individui sono necessarie per accrescere la sensibilità ai temi ambientali, al fine di ridurre lo sfruttamento delle risorse naturali (specialmente di quelle non rinnovabili) e di promuovere l’utilizzo di energie alternative e di tecnologie sempre più efficienti ma allo stesso tempo rispettose dell’ambiente. Tuttavia, lo stretto lega...

Fatty acids and triacylglycerols profiles from sicilian (Cold pressed vs. soxhlet) grape seed oils

Among the Sicilian economic productive sectors, that of wine production has today a considerable economic value. However, with the growth of this sector, notable was the increase in the production of waste, which to date is not only an economic damage for companies, but also a threat to the environment. It is known that waste from wine production has properties (e.g., antioxidants) which have potential reuse at cosmetic, pharmaceutical and nutritional levels to obtain economically sustainable...

Chitosan Film Functionalized with Grape Seed Oil—Preliminary Evaluation of Antimicrobial Activity

Although the fishing and wine industries undoubtedly contribute significantly to the economy, they also generate large waste streams with considerable repercussions on both economic and environmental levels. Scientific literature has shown products can be extracted from these streams which have properties of interest to the cosmetics, pharmaceutical and food industries. Antimicrobial activity is undoubtedly among the most interesting of these properties, and particularly useful in the pr...

Modelling approaches of micro and small-scale organic Rankine cycle systems: A critical review

Organic Rankine cycle (ORC) systems are a technology capable of producing electricity and heat from a wide range of energy sources and are particularly well-suited for medium and low-temperature sources. However, an almost infinite number of technical solutions (cycle configurations, working fluids, components, etc.) can be adopted making the full experimental characterisation of ORC operations for each application unfeasible. To overcome the limitations of extensive experimental investigatio...

Tax evasion, tax reward and the optimal fiscal policy

This theoretical paper studies the optimal fiscal policy in the presence of both penalties for tax evasion and rewards for tax compliance. Indeed, the presence of tax rewards changes the behaviour of firms and amplifies the role of the tax authority. In general, tax reward can reduce corporate tax evasion. However, the optimal fiscal policy depends on the fiscal scenario. Precisely, audit emerges as the main element of fiscal policy when tax evasion is widespread (negative scenario); whereas,...

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