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8. Metabolic control and complications in Italian people with diabetes treated with continuous subcutaneous insulin infusion

Author

Mammì, F., Bruzzese, M., Schettino, M., Nuzzo, M.G., Di Blasi, V., Fresa, R., Lambiase, C., Iafusco, D., Zanfardino, A., Confetto, S., Bozzetto, L., Annuzzi, G., Alderisio, A., Riccardi, G., Gentile, S., Marino, G., Guarino, G., Zucchini, S., Maltoni, G., Suprani, T., Graziani, V., Nizzoli, M., Acquati, S., Cavani, R., Romano, S., Michelini, M., Manicardi, E., Bonadonna, R., Dei Cas, A., Dall'aglio, E., Papi, M., Riboni, S., Manicardi, V., Pugni, V., Lasagni, A., Street, M.E., Pagliani, U., Rossi, C., Assaloni, R., Brunato, B., Tortul, C., Zanette, G., Li Volsi, P., Zanatta, M., Tonutti, L., Agus, S., Pellegrini, M.A., Ceccano, P., Pozzilli, G., Anguissola, Beretta, Buzzetti, R., Moretti C, C., Leto, G., Pozzilli, P., Manfrini, S., Maurizi, A.R., Leotta, S., Altomare, M., Abbruzzese, S., Carletti, S., Suraci, C., Filetti, S., Manca Bitti, M.L., Arcano, S., Cavallo, M.G., De Bernardinis, M., Pitocco, D., Caputo, S., Rizzi, A., Manto, A., Schiaffini, R., Cappa, M., Benevento, D., Frontoni, S., Malandrucco, I., Morano, S., Filardi, T., Lauro, D., Marini, M.A., Castaldo, E., Sabato, D., Tuccinardi, F., Forte, E., Viterbori, P., Arnaldi, C., Minuto, N., d'Annunzio, G., Corsi, A., Rota, R., Scaranna, C., Trevisan, R., Valentini, U., Girelli, A., Bonfadini, S., Zarra, E., Plebani, A., Prandi, E., Felappi, B., Rocca, A., Meneghini, E., Galli, P., Ruggeri, P., Carrai, E., Fugazza, L., Baggi, V., Conti, D., Bosi, E., Laurenzi, A., Caretto, A., Molinari, C., Orsi, E., Grancini, V., Resi, V., Bonfanti, R., Favalli, V., Bonura, C., Rigamonti, A., Bonomo, M., Bertuzzi, F., Pintaudi, B., Disoteo, O., Perseghin, G., Perra, S., Chiovato, L., De Cata, P., Zerbini, F., Lovati, E., Laneri, M., Guerraggio, L., Bossi, A.C., De Mori, V., Galetta, M., Meloncelli, I., Aiello A, A., Di Vincenzo, S., Nuzzi, A., Fraticelli, E., Ansaldi, E., Battezzati, M., Lombardi, M., Balbo, M., Lera, R., Secco, A., De Donno, V., Cadario, F., Savastio, S., Ponzani, C., Aimaretti, G., Rabbone, I., Ignaccolo, G., Tinti, D., Cerutti, F., Bari, F., Giorgino, F., Piccinno, E., Zecchino, O., Cignarelli, M., Lamacchia, O., Picca, G., De Cosmo, S., Rauseo, A., Tomaselli, L., Tumminia, A., Egiziano, C., Scarpitta, A.M., Maggio, F., Cardella, F., Roppolo, R., Provenzano, V., Fleres, M., Scorsone, A., Scatena, A., Gregori, G., Lucchesi, S., Gadducci, F., Di Cianni, S., Pancani, S., Del Prato, S., Aragona, M., Crisci, I., Calianno, A., Fattor, B., Crazzolara, D., Reinstadler, P., Longhi, S., Incelli, G., Rauch, S., Romanelli, T., Orrasch, M., Cauvin, V., Franceschi, R., Lalli, C., Pianta, A., Marangoni, A., Aricò, C.N., Marin, N., Nogara, N., Simioni, N., Filippi, A., Gidoni Guarneri, G.L., Contin M.L, M.L., Decata, A.P., Bondesan, L., Confortin, L., Coracina, A., Lombardi, S., Costa Padova, S., Cipponeri, E., Scotton, R., Galasso, S., Boscari, F., Zanon, M.S., Vinci, C., Lisato, G., Gottardo, L., Bonora, E., Trombetta, M., Negri, C., Brangani, C., Maffeis, C., Sabbion, A., Marigliano, M., Lepore, Giuseppe, Bonfanti, Riccardo, Bozzetto, Lutgarda, Di Blasi, Vincenzo, Girelli, Angela, Grassi, Giorgio, Iafusco, Dario, Laviola, Luigi, Rabbone, Ivana, Schiaffini, Riccardo, and Bruttomesso, Daniela

Published
2018
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9. The Analogues Method: Reproducing the Seasonality of Drinking Water Distribution in Mountain Tourist Resorts

Author

Martin Calianno

Subjects
Monitoring, drinking water, distribution seasonality, mountain tourist resorts, analogues method, Geography. Anthropology. Recreation, Physical geography, GB3-5030
Abstract

Few of the integrated water management surveys or water offer-demand models include a description of the seasonality of demand with sufficiently fine time steps (monthly and lower). The analogues method was developed in this study with as a case study the tourist resort of Megève (Haute-Savoie, France), presenting a strong seasonal variability in the demand for drinking water. The method is intended for decision-makers and urban planners, because it makes it possible to predict the seasonality of drinking water distribution in Alpine regions where data on water use is rarely available. It involves monitoring on a sample of domestic drinking water meters with a daily resolution, to identify the different demand regimes and use them as “patterns” to reproduce the municipal distribution signal.Analysis of the distribution of drinking water has highlighted two types of variability: high frequency (weekly) and low frequency (seasonal). The monitoring underlined the influence of the type of building and the permanence of the habitat on the drinking water distribution regimes. Finally, the analogues method is considered to be effective in reproducing the low and high frequency variability of the distribution. The size and representativeness of the user sample are the most important factors to be taken into account in its implementation.

Published
2020
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10. La méthode des analogues : reproduire le caractère saisonnier de la distribution d’eau potable dans les stations touristiques de montagne

Author

Martin Calianno

Subjects
monitoring, eau potable, saisonnalité de la distribution, stations touristiques de montagne, méthode des analogues, Geography. Anthropology. Recreation, Physical geography, GB3-5030
Abstract

Few of the integrated water management surveys or water offer-demand models include a description of the seasonality of demand with sufficiently fine time steps (monthly and lower). The analogues method was developed with as a case study the tourist resort of Megève (Haute-Savoie, France), presenting a strong seasonal variability in the demand for drinking water. The method is intended for decision-makers and urban planners, because it makes it possible to predict the seasonality of drinking water distribution in Alpine regions where data on water use is rarely available. It involves monitoring on a sample of domestic drinking-water meters with a daily resolution, to identify the different demand regimes and use them as « patterns » to reproduce the municipal distribution signal. Analysis of the distribution of drinking water has highlighted two types of variability : high frequency (weekly) and low frequency (seasonal). The monitoring underlined the influence of the type of building and the permanence of the habitat on the drinking water distribution regimes. Finally, the analogues method is considered to be effective in reproducing the low and high frequency variability of the distribution. The size and representativeness of the user sample are the most important factors to be taken into account in its implementation.

Published
2020
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13. Vulvar allergic contact dermatitis to metronidazole

Author

Caterina Foti, Gianluca Calianno, Nicoletta Cassano, Gino Antonio Vena, Katharina Hansel, Luca Stingeni, and Paolo Romita

Subjects
metronidazole, cross-reactions, Immunology and Allergy, case report, Dermatology, vulvar allergic contact dermatitis, genital allergic contact dermatitis
Published
2023

15. Quantifier les usages de l’eau : une clarification terminologique et conceptuelle pour lever les confusions

Author

Martin Calianno, Emmanuel Reynard, Marianne Milano, and Arnaud Buchs

Subjects
quantification, water uses, water demand, terminology, confusions, water use cycle, Environmental sciences, GE1-350
Abstract

This paper aims to highlight existing confusion over the terms used in assessments on water uses : needs, demands, supply, consumption, withdrawals. We suggest a terminological framework adapted to the challenges of water uses quantification, necessary to monitor integrated water resources management (IWRM). A state-of-the-art first draws an overview of synonyms of water use and their different interpretations. A proposal of consistent terminology is then provided based on the water use cycle concept, in order to illustrate the specificities of each term. Results show that confusions mainly arise at the water use stage itself, for which several different terms are used (need, demand, supply and consumption). Differences that distinguish these notions are described on a generic scheme of the water use cycle, where demand is the central notion. Features related to specific water uses are then presented through this cycle : drinking water, irrigation and environmental uses. A geologist, geographer, hydrologist and economist jointly conducted this reflection, thus feeding the debate on water uses’ terminology and synthesizing on what is meant by "water use" in an interdisciplinary manner.

Published
2017
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17. A Unified Flash Flood Database across the United States

Author

Gourley, Jonathan J., Hong, Yang, Flamig, Zachary L., Arthur, Ami, Clark, Robert, Calianno, Martin, Ruin, Isabelle, Ortel, Terry, Wieczorek, Michael E., Kirstetter, Pierre-Emmanuel, Clark, Edward, and Krajewski, Witold F.

Published
2013

19. Upstream-Downstream Influence of Water Harvesting Techniques (Jessour) on Soil Water Retention in Southeast Tunisia

Author

Martin Calianno, Tarek Ben Fraj, Jean-Michel Fallot, Mohamed Abbassi, Aziza Ghram Messedi, Hédi Ben Ouezdou, and Emmanuel Reynard

Subjects
Geography, Planning and Development, water-harvesting technique, Jessour, soil moisture, Aquatic Science, Biochemistry, Water Science and Technology
Abstract

Weather parameters and soil moisture profiles were measured at an hourly time step during four agricultural years (September to October, from 2018–19 to 2021–22) in two Jessour (water harvesting cultivated terraces) of the same valley in Zmerten (southeastern Tunisia), characterized by an arid climate. One instrumented Jesr (singular of Jessour) was located upstream and the other one downstream. During each dry season, when crops experience water stress, the downstream Jesr had a higher available water content than the upstream one; in the downstream Jesr the soil profile moisture remained above the wilting point, whereas in the upstream soil surface, moisture levels decreased to below the wilting point. High accumulation/low intensity rains (causing saturation/excess runoff) flooded both upstream and downstream Jessour from 50 mm of cumulative rainfall, whereas high intensity/low accumulation rains (causing infiltration/excess runoff) activated the downstream Jesr from an intensity of 15.2 mm/h, and a combination of moderate intensity and moderate accumulation rains activated both Jessour from an intensity of 8 mm/h and a cumulative rainfall of 33 mm. We propose to set 50 mm of cumulative rainfall and/or 6.4 mm/h of intensity as threshold values for the activation of the Jessour system in Zmerten. However, significant soil moisture recharges can occur even without activation of the Jessour system.

Published
2023
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21. Dimethyl Fumarate's Effectiveness and Safety in Psoriasis: A Real-Life Experience During the COVID-19 Pandemic

Author

Maria Esposito, Anna Campanati, Alessandro Giunta, Gianluca Calianno, Luca Bianchi, Federico Diotallevi, Anna Maria Offidani, and Maria Concetta Fargnoli

Subjects
Quality of life, Settore MED/35, COVID-19 pandemic, Psoriasis, Dermatology, Dimethyl fumarate, Original Research
Abstract

Introduction Dimethyl fumarate (DMF) is approved as oral systemic treatment for moderate-to-severe psoriasis. Scarce evidence is available for DMF treatment in psoriatic patients at the time of COVID-19 pandemic. The objective of this study was to assess the long-term effectiveness and safety of DMF monotherapy in moderate-to-severe psoriasis during the COVID-19 pandemic period. Methods This multicenter, retrospective study included patients with moderate-to-severe psoriasis who had received a 48-week DMF treatment during the COVID-19 pandemic. Selected outcomes were: variation of mean PASI, proportion of patients achieving PASI50 and PASI75, variation of mean PGA and face PGA, genital PGA, scalp PGA, mean itch VAS and mean DLQI. Results Forty-four patients were enrolled, and four patients became COVID-19 positive during the observation period but did not discontinue DMF therapy. DMF produced a significant improvement of signs and symptoms of psoriasis as expressed by mean PASI variation from 13.07 at baseline to 6.11 at week 48 (p

Published
2022

22. Allergic contact dermatitis to clostridiopeptidase A with a nummular eczema-like spread

Author

Silvia Mazzotta, Gianluca Calianno, Paolo Romita, Caterina Foti, and Fabrizio Guarneri

Subjects
medicine.medical_specialty, business.industry, Administration, Topical, Eczema, Dermatology, Patch Tests, medicine.disease, Ointments, Collagenase I, Microbial Collagenase, Dermatitis, Allergic Contact, Immunology and Allergy, Medicine, Humans, business, Allergic contact dermatitis
Published
2021

25. Data-driven appraisal of renewable energy potentials for sustainable freshwater production in Africa

Author

Luca Bergamasco, Paolo De Angelis, Luca Calianno, Pietro Asinari, Matteo Fasano, Marta Tuninetti, and Francesco Laio

Subjects
Renewable energy, Water-energy nexus, Exploit, Renewable Energy, Sustainability and the Environment, business.industry, Natural resource economics, Sustainable freshwater, media_common.quotation_subject, Distribution (economics), Water, Energy policy, Water scarcity, Scarcity, Big data, Energy policies, Work (electrical), Africa, Water–energy nexus, Business, media_common
Abstract

Clean water scarcity plagues several hundred million people worldwide, representing a major global problem. Nearly half of the total population lacking access to safe and drinkable water lives in Africa. Nonetheless, the African continent has a remarkable yet untapped potential in terms of renewable energy production, which may serve to produce clean water from contaminated or salty resources and for water extraction and distribution. In this view, the analysis of possible scenarios relies on data-driven approaches due to the scale of the problem and the general lack of comprehensive, direct on-site experience. In this work, we aim to systematically review and map the renewable potentials against the freshwater shortage in Africa to gain insight on perspective possible policies and provide a readily usable and well-structured framework and database for further analyses. All reported datasets are critically discussed, organized in tables, and classified by a few metadata to facilitate their usability in further analyses. The accompanying discussion focuses on regions that, in the near future, are expected to significantly exploit their renewable energy potentials, and on the reasons at the basis of the local water shortage, including technological and distribution problems.

Published
2021

26. Ixekizumab improves disease severity, clinical symptoms and quality of life in patients with genital psoriasis: A 24-week real-life experience

Author

Gianluca Calianno, Maria Palmieri, Maria Concetta Fargnoli, Maria Esposito, and Rosaria Fidanza

Subjects
Adult, medicine.medical_specialty, Ixekizumab, Dermatology, Disease, Antibodies, Monoclonal, Humanized, Severity of Illness Index, Antibodies, 030207 dermatology & venereal diseases, 03 medical and health sciences, 0302 clinical medicine, Quality of life, Psoriasis Area and Severity Index, Internal medicine, Psoriasis, anti-IL17, Monoclonal, medicine, Humans, Sex organ, Genitalia, Adverse effect, Humanized, business.industry, General Medicine, psoriasis, medicine.disease, Clinical trial, genital, quality of life, Quality of Life, Treatment Outcome, Dermatologic Agents, 030220 oncology & carcinogenesis, business
Abstract

Genital psoriasis (GenPs) has been traditionally considered a difficult to treat psoriasis area. Ixekizumab was the first biologic agent demonstrating efficacy and safety in a formal clinical trial on GenPs; however, real-life experiences are limited. To assess real-life effectiveness and safety of ixekizumab in the treatment of GenPs in a case series of patients with moderate-to-severe plaque psoriasis. Adult patients with moderate-to-severe plaque psoriasis involving the genital area received subcutaneous ixekizumab. Evaluation of disease severity, clinical symptoms, and quality of life was performed at baseline, after 4, 16, and 24 weeks of treatment. Assessment tools were: Static Physician's Global Assessment of Genitalia (sPGA-G), Psoriasis Area and Severity Index (PASI) score, Itch Numerical-Rating-Score (Itch-NRS), and Dermatology-Life-Quality-Index (DLQI). Adverse events were recorded. A total of 14 patients were treated with ixekizumab achieving consistent and significant reduction of disease and quality of life parameters, with a mean percentage reduction from baseline to week 24 of 91.4% for sPGA-G, 95.2% for PASI, 95.6% for Itch-NRS, and 93.7% for DLQI. Ixekizumab treatment was well tolerated. Ixekizumab significantly improved disease severity, itch, and quality of life with an acceptable safety profile in a real-life setting in adult patients affected by GenPs.

Published
2021

29. Auswirkungen des Klimawandels auf die Wasserwirtschaft der Schweiz

Author

Lanz, Klaus, Wechsler, Tobias, Reynard, Emmanuel, Calianno, Martin, and Milano, Marianne

Subjects
Switzerland, hydrological climate change scenarios, water management, water supply, scarcity, water pollution, physical impairment of rivers, drinking water, industrial water use, wastewater, irrigation, hydropower, tourism, cooling water, flood control, aquatic ecology
Abstract

Exhaustive literature study and analysis of climate change impact on drinking water supply, industrial water supply, irrigation, thermal water use, water for tourism, hydropower, aquatic ecology, urban drainage, flood control, and international water relations in Switzerland. Current situation and outlook for the 21st century., Study is part of Swiss Federal Research Project Hydro-CH2018, commissioned by Swiss Federal Office for the Environment FOEN, Berne, Switzerland

Published
2020
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31. A closer look, IRS provides guidance on the treatment of Mexican land trusts.

Author

Calianno, Joseph and Seibert, John

Subjects
Land trusts -- Taxation, Real property tax -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 7701)
Abstract

In Rev. Rul. 2013-14, the IRS concluded, under three specific fact patterns, that the Fideicomiso or Mexican Land Trust arrangement ("MLT") was not a trust under Reg. [section]301.7701-4(a) and the [...]

Published
2013

32. Metabolic control and complications in Italian people with diabetes treated with continuous subcutaneous insulin infusion

Author

Giuseppe Lepore, Riccardo Bonfanti, Lutgarda Bozzetto, Vincenzo Di Blasi, Angela Girelli, Giorgio Grassi, Dario Iafusco, Luigi Laviola, Ivana Rabbone, Riccardo Schiaffini, Daniela Bruttomesso, F. Mammì, M. Bruzzese, M. Schettino, M.G. Nuzzo, V. Di Blasi, R. Fresa, C. Lambiase, D. Iafusco, A. Zanfardino, S. Confetto, L. Bozzetto, G. Annuzzi, A. Alderisio, G. Riccardi, S. Gentile, G. Marino, G. Guarino, S. Zucchini, G. Maltoni, T. Suprani, V. Graziani, M. Nizzoli, S. Acquati, R. Cavani, S. Romano, M. Michelini, E. Manicardi, R. Bonadonna, A. Dei Cas, E. Dall'aglio, M. Papi, S. Riboni, V. Manicardi, V. Pugni, A. Lasagni, M.E. Street, U. Pagliani, C. Rossi, R. Assaloni, B. Brunato, C. Tortul, G. Zanette, P. Li Volsi, M. Zanatta, L. Tonutti, S. Agus, M.A. Pellegrini, P. Ceccano, G. Pozzilli, Beretta Anguissola, R. Buzzetti, C. Moretti C, G. Leto, P. Pozzilli, S. Manfrini, A.R. Maurizi, S. Leotta, M. Altomare, S. Abbruzzese, S. Carletti, C. Suraci, S. Filetti, M.L. Manca Bitti, S. Arcano, M.G. Cavallo, M. De Bernardinis, D. Pitocco, S. Caputo, A. Rizzi, A. Manto, R. Schiaffini, M. Cappa, D. Benevento, S. Frontoni, I. Malandrucco, S. Morano, T. Filardi, D. Lauro, M.A. Marini, E. Castaldo, D. Sabato, F. Tuccinardi, E. Forte, P. Viterbori, C. Arnaldi, N. Minuto, G. d'Annunzio, A. Corsi, R. Rota, C. Scaranna, R. Trevisan, U. Valentini, A. Girelli, S. Bonfadini, E. Zarra, A. Plebani, E. Prandi, B. Felappi, A. Rocca, E. Meneghini, P. Galli, P. Ruggeri, E. Carrai, L. Fugazza, V. Baggi, D. Conti, E. Bosi, A. Laurenzi, A. Caretto, C. Molinari, E. Orsi, V. Grancini, V. Resi, R. Bonfanti, V. Favalli, C. Bonura, A. Rigamonti, M. Bonomo, F. Bertuzzi, B. Pintaudi, O. Disoteo, G. Perseghin, S. Perra, L. Chiovato, P. De Cata, F. Zerbini, E. Lovati, M. Laneri, L. Guerraggio, A.C. Bossi, V. De Mori, M. Galetta, I. Meloncelli, A. Aiello A, S. Di Vincenzo, A. Nuzzi, E. Fraticelli, E. Ansaldi, M. Battezzati, M. Lombardi, M. Balbo, R. Lera, A. Secco, V. De Donno, F. Cadario, S. Savastio, C. Ponzani, G. Aimaretti, I. Rabbone, G. Ignaccolo, D. Tinti, F. Cerutti, F. Bari, F. Giorgino, E. Piccinno, O. Zecchino, M. Cignarelli, O. Lamacchia, G. Picca, S. De Cosmo, A. Rauseo, L. Tomaselli, A. Tumminia, C. Egiziano, A.M. Scarpitta, F. Maggio, F. Cardella, R. Roppolo, V. Provenzano, M. Fleres, A. Scorsone, A. Scatena, G. Gregori, S. Lucchesi, F. Gadducci, S. Di Cianni, S. Pancani, S. Del Prato, M. Aragona, I. Crisci, A. Calianno, B. Fattor, D. Crazzolara, P. Reinstadler, S. Longhi, G. Incelli, S. Rauch, T. Romanelli, M. Orrasch, V. Cauvin, R. Franceschi, C. Lalli, A. Pianta, A. Marangoni, C.N. Aricò, N. Marin, N. Nogara, N. Simioni, A. Filippi, G.L. Gidoni Guarneri, M.L. Contin M.L, A.P. Decata, L. Bondesan, L. Confortin, A. Coracina, S. Lombardi, S. Costa Padova, E. Cipponeri, R. Scotton, S. Galasso, F. Boscari, M.S. Zanon, C. Vinci, G. Lisato, L. Gottardo, E. Bonora, M. Trombetta, C. Negri, C. Brangani, C. Maffeis, A. Sabbion, M. Marigliano, Lepore, Giuseppe, Bonfanti, Riccardo, Bozzetto, Lutgarda, Di Blasi, Vincenzo, Girelli, Angela, Grassi, Giorgio, Iafusco, Dario, Laviola, Luigi, Rabbone, Ivana, Schiaffini, Riccardo, Bruttomesso, Daniela, Lepore, G., Bonfanti, R., Bozzetto, L., Di Blasi, V., Girelli, A., Grassi, G., Iafusco, D., Laviola, L., Rabbone, I., Schiaffini, R., Bruttomesso, D., Mammi, F., Bruzzese, M., Schettino, M., Nuzzo, M. G., Fresa, R., Lambiase, C., Zanfardino, A., Confetto, S., Annuzzi, G., Alderisio, A., Riccardi, G., Gentile, S., Marino, G., Guarino, G., Zucchini, S., Maltoni, G., Suprani, T., Graziani, V., Nizzoli, M., Acquati, S., Cavani, R., Romano, S., Michelini, M., Manicardi, E., Bonadonna, R., Dei Cas, A., Dall'Aglio, E., Papi, M., Riboni, S., Manicardi, V., Pugni, V., Lasagni, A., Street, M. E., Pagliani, U., Rossi, C., Assaloni, R., Brunato, B., Tortul, C., Zanette, G., Li Volsi, P., Zanatta, M., Tonutti, L., Agus, S., Pellegrini, M. A., Ceccano, P., Pozzilli, G., Anguissola, B., Buzzetti, R., Moretti C, C., Leto, G., Pozzilli, P., Manfrini, S., Maurizi, A. R., Leotta, S., Altomare, M., Abbruzzese, S., Carletti, S., Suraci, C., Filetti, S., Manca Bitti, M. L., Arcano, S., Cavallo, M. G., De Bernardinis, M., Pitocco, D., Caputo, S., Rizzi, A., Manto, A., Cappa, M., Benevento, D., Frontoni, S., Malandrucco, I., Morano, S., Filardi, T., Lauro, D., Marini, M. A., Castaldo, E., Sabato, D., Tuccinardi, F., Forte, E., Viterbori, P., Arnaldi, C., Minuto, N., D'Annunzio, G., Corsi, A., Rota, R., Scaranna, C., Trevisan, R., Valentini, U., Bonfadini, S., Zarra, E., Plebani, A., Prandi, E., Felappi, B., Rocca, A., Meneghini, E., Galli, P., Ruggeri, P., Carrai, E., Fugazza, L., Baggi, V., Conti, D., Bosi, E., Laurenzi, A., Caretto, A., Molinari, C., Orsi, E., Grancini, V., Resi, V., Favalli, V., Bonura, C., Rigamonti, A., Bonomo, M., Bertuzzi, F., Pintaudi, B., Disoteo, O., Perseghin, G., Perra, S., Chiovato, L., De Cata, P., Zerbini, F., Lovati, E., Laneri, M., Guerraggio, L., Bossi, A. C., De Mori, V., Galetta, M., Meloncelli, I., Aiello A, A., Di Vincenzo, S., Nuzzi, A., Fraticelli, E., Ansaldi, E., Battezzati, M., Lombardi, M., Balbo, M., Lera, R., Secco, A., De Donno, V., Cadario, F., Savastio, S., Ponzani, C., Aimaretti, G., Ignaccolo, G., Tinti, D., Cerutti, F., Bari, F., Giorgino, F., Piccinno, E., Zecchino, O., Cignarelli, M., Lamacchia, O., Picca, G., De Cosmo, S., Rauseo, A., Tomaselli, L., Tumminia, A., Egiziano, C., Scarpitta, A. M., Maggio, F., Cardella, F., Roppolo, R., Provenzano, V., Fleres, M., Scorsone, A., Scatena, A., Gregori, G., Lucchesi, S., Gadducci, F., Di Cianni, S., Pancani, S., Del Prato, S., Aragona, M., Crisci, I., Calianno, A., Fattor, B., Crazzolara, D., Reinstadler, P., Longhi, S., Incelli, G., Rauch, S., Romanelli, T., Orrasch, M., Cauvin, V., Franceschi, R., Lalli, C., Pianta, A., Marangoni, A., Arico, C. N., Marin, N., Nogara, N., Simioni, N., Filippi, A., Gidoni Guarneri, G. L., Contin, M. L M. L., Decata, A. P., Bondesan, L., Confortin, L., Coracina, A., Lombardi, S., Costa Padova, S., Cipponeri, E., Scotton, R., Galasso, S., Boscari, F., Zanon, M. S., Vinci, C., Lisato, G., Gottardo, L., Bonora, E., Trombetta, M., Negri, C., Brangani, C., Maffeis, C., Sabbion, A., Marigliano, M., Lepore, G, Bonfanti, R, Bozzetto, L, Di Blasi, V, Girelli, A, Grassi, G, Iafusco, D, Laviola, L, Rabbone, I, Schiaffini, R, Bruttomesso, D, Mammi, F, Bruzzese, M, Schettino, M, Nuzzo, M, Fresa, R, Lambiase, C, Zanfardino, A, Confetto, S, Annuzzi, G, Alderisio, A, Riccardi, G, Gentile, S, Marino, G, Guarino, G, Zucchini, S, Maltoni, G, Suprani, T, Graziani, V, Nizzoli, M, Acquati, S, Cavani, R, Romano, S, Michelini, M, Manicardi, E, Bonadonna, R, Dei Cas, A, Dall'Aglio, E, Papi, M, Riboni, S, Manicardi, V, Pugni, V, Lasagni, A, Street, M, Pagliani, U, Rossi, C, Assaloni, R, Brunato, B, Tortul, C, Zanette, G, Li Volsi, P, Zanatta, M, Tonutti, L, Agus, S, Pellegrini, M, Ceccano, P, Pozzilli, G, Anguissola, B, Buzzetti, R, Moretti C, C, Leto, G, Pozzilli, P, Manfrini, S, Maurizi, A, Leotta, S, Altomare, M, Abbruzzese, S, Carletti, S, Suraci, C, Filetti, S, Manca Bitti, M, Arcano, S, Cavallo, M, De Bernardinis, M, Pitocco, D, Caputo, S, Rizzi, A, Manto, A, Cappa, M, Benevento, D, Frontoni, S, Malandrucco, I, Morano, S, Filardi, T, Lauro, D, Marini, M, Castaldo, E, Sabato, D, Tuccinardi, F, Forte, E, Viterbori, P, Arnaldi, C, Minuto, N, D'Annunzio, G, Corsi, A, Rota, R, Scaranna, C, Trevisan, R, Valentini, U, Bonfadini, S, Zarra, E, Plebani, A, Prandi, E, Felappi, B, Rocca, A, Meneghini, E, Galli, P, Ruggeri, P, Carrai, E, Fugazza, L, Baggi, V, Conti, D, Bosi, E, Laurenzi, A, Caretto, A, Molinari, C, Orsi, E, Grancini, V, Resi, V, Favalli, V, Bonura, C, Rigamonti, A, Bonomo, M, Bertuzzi, F, Pintaudi, B, Disoteo, O, Perseghin, G, Perra, S, Chiovato, L, De Cata, P, Zerbini, F, Lovati, E, Laneri, M, Guerraggio, L, Bossi, A, De Mori, V, Galetta, M, Meloncelli, I, Aiello A, A, Di Vincenzo, S, Nuzzi, A, Fraticelli, E, Ansaldi, E, Battezzati, M, Lombardi, M, Balbo, M, Lera, R, Secco, A, De Donno, V, Cadario, F, Savastio, S, Ponzani, C, Aimaretti, G, Ignaccolo, G, Tinti, D, Cerutti, F, Bari, F, Giorgino, F, Piccinno, E, Zecchino, O, Cignarelli, M, Lamacchia, O, Picca, G, De Cosmo, S, Rauseo, A, Tomaselli, L, Tumminia, A, Egiziano, C, Scarpitta, A, Maggio, F, Cardella, F, Roppolo, R, Provenzano, V, Fleres, M, Scorsone, A, Scatena, A, Gregori, G, Lucchesi, S, Gadducci, F, Di Cianni, S, Pancani, S, Del Prato, S, Aragona, M, Crisci, I, Calianno, A, Fattor, B, Crazzolara, D, Reinstadler, P, Longhi, S, Incelli, G, Rauch, S, Romanelli, T, Orrasch, M, Cauvin, V, Franceschi, R, Lalli, C, Pianta, A, Marangoni, A, Arico, C, Marin, N, Nogara, N, Simioni, N, Filippi, A, Gidoni Guarneri, G, Contin, M, Decata, A, Bondesan, L, Confortin, L, Coracina, A, Lombardi, S, Costa Padova, S, Cipponeri, E, Scotton, R, Galasso, S, Boscari, F, Zanon, M, Vinci, C, Lisato, G, Gottardo, L, Bonora, E, Trombetta, M, Negri, C, Brangani, C, Maffeis, C, Sabbion, A, and Marigliano, M

Subjects
Blood Glucose, Male, Pediatrics, Acute and chronic complication, Glycated Hemoglobin A, Time Factors, Endocrinology, Diabetes and Metabolism, medicine.medical_treatment, Medicine (miscellaneous), Ketosi, Infusions, Subcutaneous, Settore MED/13 - Endocrinologia, Acute and chronic complications, Continuous subcutaneous insulin infusion (CSII), Diabetes mellitus, Metabolic control, Nutrition and Dietetics, Cardiology and Cardiovascular Medicine, 0302 clinical medicine, Endocrinology, Adolescent, Adult, Albuminuria, Biomarkers, Child, Cross-Sectional Studies, Diabetes Mellitus, Type 1, Diabetes Mellitus, Type 2, Diabetic Nephropathies, Diabetic Retinopathy, Female, Health Care Surveys, Humans, Hypertension, Hypoglycemia, Hypoglycemic Agents, Insulin, Italy, Ketosis, Middle Aged, Risk Factors, Treatment Outcome, Young Adult, Insulin Infusion Systems, 030212 general & internal medicine, Subcutaneous, Diabetic retinopathy, Diabetes and Metabolism, medicine.symptom, Type 2, Human, Type 1, Insulin pump, Infusions, medicine.medical_specialty, Diabetes mellitu, Time Factor, 030209 endocrinology & metabolism, 03 medical and health sciences, medicine, Cross-Sectional Studie, Glycated Hemoglobin, Type 1 diabetes, Hypoglycemic Agent, business.industry, Risk Factor, Biomarker, medicine.disease, Ketoacidosis, Infusions, Subcutaneou, Health Care Survey, Diabetic Nephropathie, business
Abstract

Background and aim: The objective of this cross-sectional study was to evaluate the degree of glycaemic control and the frequency of diabetic complications in Italian people with diabetes who were treated with continuous subcutaneous insulin infusion (CSII). Methods and results: Questionnaires investigating the organisation of diabetes care centres, individuals’ clinical and metabolic features and pump technology and its management were sent to adult and paediatric diabetes centres that use CSII for treatment in Italy. Information on standard clinical variables, demographic data and acute and chronic diabetic complications was derived from local clinical management systems. The sample consisted of 6623 people with diabetes, which was obtained from 93 centres. Of them, 98.8% had type 1 diabetes mellitus, 57.2% were female, 64% used a conventional insulin pump and 36% used a sensor-augmented insulin pump. The median glycated haemoglobin (HbA1c) level was 60 mmol/mol (7.6%). The HbA1c target (i.e. 18 years) was achieved in 43.4% of paediatric and 23% of adult participants. Factors such as advanced pump functions, higher rate of sensor use, pregnancy in the year before the study and longer duration of diabetes were associated with lower HbA1c levels. The most common chronic complications occurring in diabetes were retinopathy, microalbuminuria and hypertension. In the year before the study, 5% of participants reported ≥1 episode of severe hypoglycaemic (SH) episodes (SH) and 2.6% reported ≥1 episode of ketoacidosis. Conclusions: Advanced personal skills and use of sensor-based pump are associated with better metabolic control outcomes in Italian people with diabetes who were treated with CSII. The reduction in SH episodes confirms the positive effect of CSII on hypoglycaemia. Clinical trial registration number: NCT 02620917 (ClinicalTrials.gov).

Published
2018

33. Restructuring first-tier foreign subsidiaries: to check or not check-the-box-code sec. 367(a) and other implications.

Author

Calianno, Joseph

Subjects
Tax elections -- Laws, regulations and rules, Corporations -- Taxation, Corporate reorganizations -- Taxation, Government regulation, Internal Revenue Code (I.R.C. 368)
Abstract

U.S. corporations often decide to restructure their first-tier foreign subsidiaries into a single chain of ownership. In many instances, the transaction will be structured to qualify as a nonrecognition transaction [...]

Published
2013

35. IRS analyzes application of statute of limitations under Code Sec. 6501(c)(8).

Author

Calianno, Joseph

Subjects
Tax administration and procedure -- Laws, regulations and rules, Government regulation
Abstract

Code Sec. 6501(c)(8) is especially important for taxpayers because it provides an exception to the normal three-year statute of limitations period for assessment by the IRS under Code Sec. 6501(a) [...]

Published
2012

38. Metabolic control and complications in Italian people with diabetes treated with continuous subcutaneous insulin infusion

Author

Lepore, G, Bonfanti, R, Bozzetto, L, Di Blasi, V, Girelli, A, Grassi, G, Iafusco, D, Laviola, L, Rabbone, I, Schiaffini, R, Bruttomesso, D, Mammi, F, Bruzzese, M, Schettino, M, Nuzzo, M, Fresa, R, Lambiase, C, Zanfardino, A, Confetto, S, Annuzzi, G, Alderisio, A, Riccardi, G, Gentile, S, Marino, G, Guarino, G, Zucchini, S, Maltoni, G, Suprani, T, Graziani, V, Nizzoli, M, Acquati, S, Cavani, R, Romano, S, Michelini, M, Manicardi, E, Bonadonna, R, Dei Cas, A, Dall'Aglio, E, Papi, M, Riboni, S, Manicardi, V, Pugni, V, Lasagni, A, Street, M, Pagliani, U, Rossi, C, Assaloni, R, Brunato, B, Tortul, C, Zanette, G, Li Volsi, P, Zanatta, M, Tonutti, L, Agus, S, Pellegrini, M, Ceccano, P, Pozzilli, G, Anguissola, B, Buzzetti, R, Moretti C, C, Leto, G, Pozzilli, P, Manfrini, S, Maurizi, A, Leotta, S, Altomare, M, Abbruzzese, S, Carletti, S, Suraci, C, Filetti, S, Manca Bitti, M, Arcano, S, Cavallo, M, De Bernardinis, M, Pitocco, D, Caputo, S, Rizzi, A, Manto, A, Cappa, M, Benevento, D, Frontoni, S, Malandrucco, I, Morano, S, Filardi, T, Lauro, D, Marini, M, Castaldo, E, Sabato, D, Tuccinardi, F, Forte, E, Viterbori, P, Arnaldi, C, Minuto, N, D'Annunzio, G, Corsi, A, Rota, R, Scaranna, C, Trevisan, R, Valentini, U, Bonfadini, S, Zarra, E, Plebani, A, Prandi, E, Felappi, B, Rocca, A, Meneghini, E, Galli, P, Ruggeri, P, Carrai, E, Fugazza, L, Baggi, V, Conti, D, Bosi, E, Laurenzi, A, Caretto, A, Molinari, C, Orsi, E, Grancini, V, Resi, V, Favalli, V, Bonura, C, Rigamonti, A, Bonomo, M, Bertuzzi, F, Pintaudi, B, Disoteo, O, Perseghin, G, Perra, S, Chiovato, L, De Cata, P, Zerbini, F, Lovati, E, Laneri, M, Guerraggio, L, Bossi, A, De Mori, V, Galetta, M, Meloncelli, I, Aiello A, A, Di Vincenzo, S, Nuzzi, A, Fraticelli, E, Ansaldi, E, Battezzati, M, Lombardi, M, Balbo, M, Lera, R, Secco, A, De Donno, V, Cadario, F, Savastio, S, Ponzani, C, Aimaretti, G, Ignaccolo, G, Tinti, D, Cerutti, F, Bari, F, Giorgino, F, Piccinno, E, Zecchino, O, Cignarelli, M, Lamacchia, O, Picca, G, De Cosmo, S, Rauseo, A, Tomaselli, L, Tumminia, A, Egiziano, C, Scarpitta, A, Maggio, F, Cardella, F, Roppolo, R, Provenzano, V, Fleres, M, Scorsone, A, Scatena, A, Gregori, G, Lucchesi, S, Gadducci, F, Di Cianni, S, Pancani, S, Del Prato, S, Aragona, M, Crisci, I, Calianno, A, Fattor, B, Crazzolara, D, Reinstadler, P, Longhi, S, Incelli, G, Rauch, S, Romanelli, T, Orrasch, M, Cauvin, V, Franceschi, R, Lalli, C, Pianta, A, Marangoni, A, Arico, C, Marin, N, Nogara, N, Simioni, N, Filippi, A, Gidoni Guarneri, G, Contin, M, Decata, A, Bondesan, L, Confortin, L, Coracina, A, Lombardi, S, Costa Padova, S, Cipponeri, E, Scotton, R, Galasso, S, Boscari, F, Zanon, M, Vinci, C, Lisato, G, Gottardo, L, Bonora, E, Trombetta, M, Negri, C, Brangani, C, Maffeis, C, Sabbion, A, Marigliano, M, Lepore G., Bonfanti R., Bozzetto L., Di Blasi V., Girelli A., Grassi G., Iafusco D., Laviola L., Rabbone I., Schiaffini R., Bruttomesso D., Mammi F., Bruzzese M., Schettino M., Nuzzo M. G., Fresa R., Lambiase C., Zanfardino A., Confetto S., Annuzzi G., Alderisio A., Riccardi G., Gentile S., Marino G., Guarino G., Zucchini S., Maltoni G., Suprani T., Graziani V., Nizzoli M., Acquati S., Cavani R., Romano S., Michelini M., Manicardi E., Bonadonna R., Dei Cas A., Dall'aglio E., Papi M., Riboni S., Manicardi V., Pugni V., Lasagni A., Street M. E., Pagliani U., Rossi C., Assaloni R., Brunato B., Tortul C., Zanette G., Li Volsi P., Zanatta M., Tonutti L., Agus S., Pellegrini M. A., Ceccano P., Pozzilli G., Anguissola B., Buzzetti R., Moretti C C., Leto G., Pozzilli P., Manfrini S., Maurizi A. R., Leotta S., Altomare M., Abbruzzese S., Carletti S., Suraci C., Filetti S., Manca Bitti M. L., Arcano S., Cavallo M. G., De Bernardinis M., Pitocco D., Caputo S., Rizzi A., Manto A., Cappa M., Benevento D., Frontoni S., Malandrucco I., Morano S., Filardi T., Lauro D., Marini M. A., Castaldo E., Sabato D., Tuccinardi F., Forte E., Viterbori P., Arnaldi C., Minuto N., d'Annunzio G., Corsi A., Rota R., Scaranna C., Trevisan R., Valentini U., Bonfadini S., Zarra E., Plebani A., Prandi E., Felappi B., Rocca A., Meneghini E., Galli P., Ruggeri P., Carrai E., Fugazza L., Baggi V., Conti D., Bosi E., Laurenzi A., Caretto A., Molinari C., Orsi E., Grancini V., Resi V., Favalli V., Bonura C., Rigamonti A., Bonomo M., Bertuzzi F., Pintaudi B., Disoteo O., Perseghin G., Perra S., Chiovato L., De Cata P., Zerbini F., Lovati E., Laneri M., Guerraggio L., Bossi A. C., De Mori V., Galetta M., Meloncelli I., Aiello A A., Di Vincenzo S., Nuzzi A., Fraticelli E., Ansaldi E., Battezzati M., Lombardi M., Balbo M., Lera R., Secco A., De Donno V., Cadario F., Savastio S., Ponzani C., Aimaretti G., Ignaccolo G., Tinti D., Cerutti F., Bari F., Giorgino F., Piccinno E., Zecchino O., Cignarelli M., Lamacchia O., Picca G., De Cosmo S., Rauseo A., Tomaselli L., Tumminia A., Egiziano C., Scarpitta A. M., Maggio F., Cardella F., Roppolo R., Provenzano V., Fleres M., Scorsone A., Scatena A., Gregori G., Lucchesi S., Gadducci F., Di Cianni S., Pancani S., Del Prato S., Aragona M., Crisci I., Calianno A., Fattor B., Crazzolara D., Reinstadler P., Longhi S., Incelli G., Rauch S., Romanelli T., Orrasch M., Cauvin V., Franceschi R., Lalli C., Pianta A., Marangoni A., Arico C. N., Marin N., Nogara N., Simioni N., Filippi A., Gidoni Guarneri G. L., Contin M. L M. L., Decata A. P., Bondesan L., Confortin L., Coracina A., Lombardi S., Costa Padova S., Cipponeri E., Scotton R., Galasso S., Boscari F., Zanon M. S., Vinci C., Lisato G., Gottardo L., Bonora E., Trombetta M., Negri C., Brangani C., Maffeis C., Sabbion A., Marigliano M., Lepore, G, Bonfanti, R, Bozzetto, L, Di Blasi, V, Girelli, A, Grassi, G, Iafusco, D, Laviola, L, Rabbone, I, Schiaffini, R, Bruttomesso, D, Mammi, F, Bruzzese, M, Schettino, M, Nuzzo, M, Fresa, R, Lambiase, C, Zanfardino, A, Confetto, S, Annuzzi, G, Alderisio, A, Riccardi, G, Gentile, S, Marino, G, Guarino, G, Zucchini, S, Maltoni, G, Suprani, T, Graziani, V, Nizzoli, M, Acquati, S, Cavani, R, Romano, S, Michelini, M, Manicardi, E, Bonadonna, R, Dei Cas, A, Dall'Aglio, E, Papi, M, Riboni, S, Manicardi, V, Pugni, V, Lasagni, A, Street, M, Pagliani, U, Rossi, C, Assaloni, R, Brunato, B, Tortul, C, Zanette, G, Li Volsi, P, Zanatta, M, Tonutti, L, Agus, S, Pellegrini, M, Ceccano, P, Pozzilli, G, Anguissola, B, Buzzetti, R, Moretti C, C, Leto, G, Pozzilli, P, Manfrini, S, Maurizi, A, Leotta, S, Altomare, M, Abbruzzese, S, Carletti, S, Suraci, C, Filetti, S, Manca Bitti, M, Arcano, S, Cavallo, M, De Bernardinis, M, Pitocco, D, Caputo, S, Rizzi, A, Manto, A, Cappa, M, Benevento, D, Frontoni, S, Malandrucco, I, Morano, S, Filardi, T, Lauro, D, Marini, M, Castaldo, E, Sabato, D, Tuccinardi, F, Forte, E, Viterbori, P, Arnaldi, C, Minuto, N, D'Annunzio, G, Corsi, A, Rota, R, Scaranna, C, Trevisan, R, Valentini, U, Bonfadini, S, Zarra, E, Plebani, A, Prandi, E, Felappi, B, Rocca, A, Meneghini, E, Galli, P, Ruggeri, P, Carrai, E, Fugazza, L, Baggi, V, Conti, D, Bosi, E, Laurenzi, A, Caretto, A, Molinari, C, Orsi, E, Grancini, V, Resi, V, Favalli, V, Bonura, C, Rigamonti, A, Bonomo, M, Bertuzzi, F, Pintaudi, B, Disoteo, O, Perseghin, G, Perra, S, Chiovato, L, De Cata, P, Zerbini, F, Lovati, E, Laneri, M, Guerraggio, L, Bossi, A, De Mori, V, Galetta, M, Meloncelli, I, Aiello A, A, Di Vincenzo, S, Nuzzi, A, Fraticelli, E, Ansaldi, E, Battezzati, M, Lombardi, M, Balbo, M, Lera, R, Secco, A, De Donno, V, Cadario, F, Savastio, S, Ponzani, C, Aimaretti, G, Ignaccolo, G, Tinti, D, Cerutti, F, Bari, F, Giorgino, F, Piccinno, E, Zecchino, O, Cignarelli, M, Lamacchia, O, Picca, G, De Cosmo, S, Rauseo, A, Tomaselli, L, Tumminia, A, Egiziano, C, Scarpitta, A, Maggio, F, Cardella, F, Roppolo, R, Provenzano, V, Fleres, M, Scorsone, A, Scatena, A, Gregori, G, Lucchesi, S, Gadducci, F, Di Cianni, S, Pancani, S, Del Prato, S, Aragona, M, Crisci, I, Calianno, A, Fattor, B, Crazzolara, D, Reinstadler, P, Longhi, S, Incelli, G, Rauch, S, Romanelli, T, Orrasch, M, Cauvin, V, Franceschi, R, Lalli, C, Pianta, A, Marangoni, A, Arico, C, Marin, N, Nogara, N, Simioni, N, Filippi, A, Gidoni Guarneri, G, Contin, M, Decata, A, Bondesan, L, Confortin, L, Coracina, A, Lombardi, S, Costa Padova, S, Cipponeri, E, Scotton, R, Galasso, S, Boscari, F, Zanon, M, Vinci, C, Lisato, G, Gottardo, L, Bonora, E, Trombetta, M, Negri, C, Brangani, C, Maffeis, C, Sabbion, A, Marigliano, M, Lepore G., Bonfanti R., Bozzetto L., Di Blasi V., Girelli A., Grassi G., Iafusco D., Laviola L., Rabbone I., Schiaffini R., Bruttomesso D., Mammi F., Bruzzese M., Schettino M., Nuzzo M. G., Fresa R., Lambiase C., Zanfardino A., Confetto S., Annuzzi G., Alderisio A., Riccardi G., Gentile S., Marino G., Guarino G., Zucchini S., Maltoni G., Suprani T., Graziani V., Nizzoli M., Acquati S., Cavani R., Romano S., Michelini M., Manicardi E., Bonadonna R., Dei Cas A., Dall'aglio E., Papi M., Riboni S., Manicardi V., Pugni V., Lasagni A., Street M. E., Pagliani U., Rossi C., Assaloni R., Brunato B., Tortul C., Zanette G., Li Volsi P., Zanatta M., Tonutti L., Agus S., Pellegrini M. A., Ceccano P., Pozzilli G., Anguissola B., Buzzetti R., Moretti C C., Leto G., Pozzilli P., Manfrini S., Maurizi A. R., Leotta S., Altomare M., Abbruzzese S., Carletti S., Suraci C., Filetti S., Manca Bitti M. L., Arcano S., Cavallo M. G., De Bernardinis M., Pitocco D., Caputo S., Rizzi A., Manto A., Cappa M., Benevento D., Frontoni S., Malandrucco I., Morano S., Filardi T., Lauro D., Marini M. A., Castaldo E., Sabato D., Tuccinardi F., Forte E., Viterbori P., Arnaldi C., Minuto N., d'Annunzio G., Corsi A., Rota R., Scaranna C., Trevisan R., Valentini U., Bonfadini S., Zarra E., Plebani A., Prandi E., Felappi B., Rocca A., Meneghini E., Galli P., Ruggeri P., Carrai E., Fugazza L., Baggi V., Conti D., Bosi E., Laurenzi A., Caretto A., Molinari C., Orsi E., Grancini V., Resi V., Favalli V., Bonura C., Rigamonti A., Bonomo M., Bertuzzi F., Pintaudi B., Disoteo O., Perseghin G., Perra S., Chiovato L., De Cata P., Zerbini F., Lovati E., Laneri M., Guerraggio L., Bossi A. C., De Mori V., Galetta M., Meloncelli I., Aiello A A., Di Vincenzo S., Nuzzi A., Fraticelli E., Ansaldi E., Battezzati M., Lombardi M., Balbo M., Lera R., Secco A., De Donno V., Cadario F., Savastio S., Ponzani C., Aimaretti G., Ignaccolo G., Tinti D., Cerutti F., Bari F., Giorgino F., Piccinno E., Zecchino O., Cignarelli M., Lamacchia O., Picca G., De Cosmo S., Rauseo A., Tomaselli L., Tumminia A., Egiziano C., Scarpitta A. M., Maggio F., Cardella F., Roppolo R., Provenzano V., Fleres M., Scorsone A., Scatena A., Gregori G., Lucchesi S., Gadducci F., Di Cianni S., Pancani S., Del Prato S., Aragona M., Crisci I., Calianno A., Fattor B., Crazzolara D., Reinstadler P., Longhi S., Incelli G., Rauch S., Romanelli T., Orrasch M., Cauvin V., Franceschi R., Lalli C., Pianta A., Marangoni A., Arico C. N., Marin N., Nogara N., Simioni N., Filippi A., Gidoni Guarneri G. L., Contin M. L M. L., Decata A. P., Bondesan L., Confortin L., Coracina A., Lombardi S., Costa Padova S., Cipponeri E., Scotton R., Galasso S., Boscari F., Zanon M. S., Vinci C., Lisato G., Gottardo L., Bonora E., Trombetta M., Negri C., Brangani C., Maffeis C., Sabbion A., and Marigliano M.

Abstract

Background and aim: The objective of this cross-sectional study was to evaluate the degree of glycaemic control and the frequency of diabetic complications in Italian people with diabetes who were treated with continuous subcutaneous insulin infusion (CSII). Methods and results: Questionnaires investigating the organisation of diabetes care centres, individuals’ clinical and metabolic features and pump technology and its management were sent to adult and paediatric diabetes centres that use CSII for treatment in Italy. Information on standard clinical variables, demographic data and acute and chronic diabetic complications was derived from local clinical management systems. The sample consisted of 6623 people with diabetes, which was obtained from 93 centres. Of them, 98.8% had type 1 diabetes mellitus, 57.2% were female, 64% used a conventional insulin pump and 36% used a sensor-augmented insulin pump. The median glycated haemoglobin (HbA1c) level was 60 mmol/mol (7.6%). The HbA1c target (i.e. <58 mmol/mol for age <18 years and [removed]18 years) was achieved in 43.4% of paediatric and 23% of adult participants. Factors such as advanced pump functions, higher rate of sensor use, pregnancy in the year before the study and longer duration of diabetes were associated with lower HbA1c levels. The most common chronic complications occurring in diabetes were retinopathy, microalbuminuria and hypertension. In the year before the study, 5% of participants reported ≥1 episode of severe hypoglycaemic (SH) episodes (SH) and 2.6% reported ≥1 episode of ketoacidosis. Conclusions: Advanced personal skills and use of sensor-based pump are associated with better metabolic control outcomes in Italian people with diabetes who were treated with CSII. The reduction in SH episodes confirms the positive effect of CSII on hypoglycaemia. Clinical trial registration number: NCT 02620917 (ClinicalTrials.gov).

Published
2018

39. The schizophrenic partnership: IRS issues notice 2010-41 addressing partnership blocker to Subpart F inclusions.

Author

Brock, Noel P. and Calianno, Joseph M.

Subjects
Schizophrenia -- Laws, regulations and rules, Tax administration and procedure -- Laws, regulations and rules, Government regulation
Abstract

On May 14, 2010, the Internal Revenue Service (IRS) issued Notice 2010-41 ("2010 Notice"), (2) announcing its intent to promulgate regulations that, under certain circumstances, will classify an otherwise domestic [...]

Published
2011

40. IRS directive addresses gain recognition agreements.

Author

Calianno, Joseph and Dismuke, Don

Subjects
Recognition of gain or loss (Taxation) -- Laws, regulations and rules, Corporate reorganizations -- Taxation, Government regulation, Internal Revenue Code (I.R.C. 367(a))
Published
2010

41. IRS provides welcome check-the-box relief for certain foreign eligible entities: Joseph Calianno provides an overview of Rev. Proc. 2010-32, which provides for a check-the-box election under Reg. (section)301.7701-3(c) to classify a foreign eligible entity that is a qualified entity as the appropriate flow-through entity, rather than as an association taxable as a corporation.

Author

Calianno, Joseph

Subjects
Tax elections -- Laws, regulations and rules, Corporations -- Taxation, Tax administration and procedure -- Laws, regulations and rules, Tax revenue estimating -- Laws, regulations and rules, Government regulation
Abstract

The Internal Revenue Service (IRS) has been providing administrative relief for taxpayers relating to certain "check-the-box" ("CTB") elections over the last couple of years. For instance, the IRS issued Rev. [...]

Published
2010

42. Spinning out of a sandwich structure - IRS provides favorable Code Sec. 355 rulings.

Author

Calianno, Joseph and Hogan, Margaret

Subjects
Basis (Taxation) -- Laws, regulations and rules, Controlled foreign corporations -- Taxation -- Laws, regulations and rules, Foreign source income taxation -- Laws, regulations and rules, Corporate reorganizations -- Taxation -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 355)
Abstract

In LTR 201001009, (1) the IRS provided certain favorable Code Sec. (2) 355 rulings relating to a distribution by a wholly owned controlled foreign corporation (CFC), as defined in Code [...]

Published
2010

43. Navigating the IRS' attack on perceived repatriation transactions.

Author

Calianno, Joseph M. and Rode, Brad

Subjects
Foreign source income taxation -- Laws, regulations and rules, International business enterprises -- Taxation, Tax evasion -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 956), Internal Revenue Code (I.R.C. 367)
Published
2010

44. Benefits of Water-Harvesting Systems (Jessour) on Soil Water Retention in Southeast Tunisia

Author

Mohamed Abbassi, Thierry Adatte, Tarek Ben Fraj, Martin Calianno, Emmanuel Reynard, J.-M. Fallot, Hédi Ben Ouezdou, Marianne Milano, Aziza Ghram Messedi, Institut de Géographie - Lausanne (IGUL), Université de Lausanne (UNIL), Institute of Geography and Sustainability, I.N.R.S.T. Tunis, Institut de Géographie et Durabilité, Université de Lausanne, Institut de Géographie et Durabilité, Université de Lausanne (UNIL)-Université de Lausanne (UNIL), Laboratoire Départemental de Préhistoire du Lazaret (LDPL), Département des Alpes-Maritimes, and Institute of Earth Sciences [Lausanne]

Subjects
Mediterranean climate, lcsh:Hydraulic engineering, 010504 meteorology & atmospheric sciences, Geography, Planning and Development, 0207 environmental engineering, 02 engineering and technology, Aquatic Science, southeast tunisia, 01 natural sciences, Biochemistry, Available water capacity, Rainwater harvesting, Water balance, water-harvesting systems, lcsh:Water supply for domestic and industrial purposes, lcsh:TC1-978, available water capacity (awc), 020701 environmental engineering, Water content, ComputingMilieux_MISCELLANEOUS, 0105 earth and related environmental sciences, Water Science and Technology, 2. Zero hunger, Hydrology, lcsh:TD201-500, jessour, Desert climate, [SHS.GEO]Humanities and Social Sciences/Geography, 15. Life on land, Arid, 6. Clean water, 13. Climate action, Soil water, Environmental science, soil moisture
Abstract

In this paper, we quantify the water balance of Jessour at the scale of agricultural plots. Jessour (plural of Jesr) are ancestral hydro-agricultural systems in the Dahar plateau (southeastern Tunisia). They consist of small dams built across wadis and gullies, which retain rainwater and sediments, hence enabling cropping. Despite arid climate conditions, Jessour allow the culture of the olive tree beyond its ecological limits. Weather monitoring stations were set up and soil moisture sensors installed down to a depth of 1.25 m in the soil in two neighboring gullies in the village of Zammour: one with a Jesr and one without. Laser granulometry and organic matter analyses were carried out on samples collected near the soil moisture sensors. Measurements were recorded from 28 September 2017 to 21 September 2018. From 10 to 12 November 2017, the region received 123.3 mm rainfall. The Jesr retained the equivalent of 410.3 mm of soil moisture to a depth of 1.25 m whereas the value in the gully was 224.6 mm. Throughout the summer of 2018, the soil available water capacity (AWC) remained above 55 mm in the Jesr, while it dropped to zero in the gully. Jessour are thus very suitable hydro-agricultural systems to face the climate changes concerning this fragile region, located in the transition zone between the semi-arid to arid Mediterranean region and the Sahara.

Published
2020
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47. Impacts des aménagements hydro-agricoles en jessour sur le bilan hydrique dans le sud-est tunisien

Author

Fallot, Jean-Michel, Ben Fraj, Tarek, Calianno, Martin, Abbassi, Mohamed, Ben Ouezdou, Hedi, Abderrrahmen, Abdelkhalek, Milano, Marianne, and Reynard, Emmanuel

Subjects
Jessour, teneur en eau dans le sol, épisodes pluvieux, Sud-est tunisien
Abstract

Des mesures météorologiques et de la teneur en eau dans le sol à 8 profondeurs différentes ont été réalisées pendant une année dans 2 parcelles situées au fond de 2 ravins à 130 m de distance, l’un est aménagé en Jessour et l’autre est sans Jessour, en vue de quantifier les impacts de ces aménagements hydro-agricoles sur le bilan hydrique. Ces mesures ont montré que seuls 3 épisodes pluvieux majeurs (> 20 mm) ont entraîné une hausse significative de la teneur en eau dans le sol jusqu’à au moins 125 cm de profondeur. Pour ces 3 épisodes, cette hausse a été rapide et importante jusqu’à 125 cm dans la parcelle aménagée en Jesr, alors qu’une hausse semblable n’a été mesurée que pour un bref épisode pluvieux en août 2018 dans la parcelle sans Jesr. Pour les deux autres épisodes pluvieux plus longs survenus en novembre et décembre 2017, la hausse de la teneur en eau dans le sol a été nettement plus lente et modeste dans la parcelle sans Jesr au-delà d’une profondeur de 35 cm. Les Jessour semblent avoir des effets différents sur le bilan hydrique dans les sols selon les saisons.

Published
2019

50. Code sec. 367(a) transfers by partnerships to foreign corporations: who is the transferor?

Author

Calianno, Joseph and Cornett, Michael

Subjects
Transfer taxes -- Laws, regulations and rules, Foreign corporations -- Taxation -- Laws, regulations and rules, Partnership -- Taxation -- Laws, regulations and rules, Government regulation, Internal Revenue Code (I.R.C. 367(a)) (I.R.C. 6038B)
Abstract

In AM 2008-006 (the "AM"), the IRS addressed the issue of who is required to file Form 926 when a partnership makes a transfer described in Code Sec. 367(a) and [...]

Published
2008

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