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La Natura prima di Galileo e Cartesio: fonte di idee, linguaggi e immaginari condivisi.

Prima della visione moderna esisteva un legame con la natura non semplicemente strumentale e neppure mitizzante: il legame simbolico. Nell'universo simbolico l'oggetto è un attore del pensiero, attraverso la sua presa sul linguaggio. Una riflessione sull'attualità dell'approccio medievale alla natura.

L’odorat comme non-langage: Proust et la création olfactive

At the end of the 1950s, Merleau-Ponty’s philosophical work was increasingly concerned by the so-called “non philosophy”, which encompasses the non-speculative and non-abstract intellectual production: art, literature, spirituality, the body, perception. To put it simply: existence. Proust’s writing was a central focus of his research, as he found in it the intellectual nourishment necessary for his own elaboration of an “ontology of the flesh” (Franck Robert, 2021). It is precisely the non-p...

Transfer pricing, tariff-induced risk, and artificial intelligence supervision: a networked compliance model for banks and regulators

This article develops a simulation-based framework linking tariff shocks, transfer pricing (TP) distortions, AI-supported compliance capacity, and the network structure of multinational enterprises. Stylised simulations indicate three consistent patterns: tariff exposure is associated with greater deviation from arm’s-length pricing and wider profit misallocation; stronger AI compliance capacity reduces these distortions; and mitigation effects are stronger when compliance capabilities ar...

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Prefazione al Codice Tributario 2026

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