604 research outputs found
The Work of the ABA Commission on Multidisciplinary Practice
No full textThis book chapter focuses on the work of the ABA Commission on Multidisciplinary Practice (MDP Commission), which was active from 1998-2000. After an introductory section that places the work of this Commission is historical and global context, this chapter provides a history of the ABA MDP Commission and describes the models that the ABA MDP Commission circulated for public comment. The Chapter continues by summarizing the ABA MDP Commission\u27s June 1999 and May 2000 recommendations. It also summarizes some of the major criticisms of the MDP Commission’s work. This Chapter supplements some of the authors other writings for and about the ABA MDP Commission, including the Issue Checklist the author prepared for the ABA MDP Commission, the summary of testimony the author prepared, and several law review articles.https://ideas.dickinsonlaw.psu.edu/book-contributions/1035/thumbnail.jp
The Work of the ABA Commission on Multidisciplinary Practice
No full textThis book chapter focuses on the work of the ABA Commission on Multidisciplinary Practice (MDP Commission), which was active from 1998-2000. After an introductory section that places the work of this Commission is historical and global context, this chapter provides a history of the ABA MDP Commission and describes the models that the ABA MDP Commission circulated for public comment. The Chapter continues by summarizing the ABA MDP Commission\u27s June 1999 and May 2000 recommendations. It also summarizes some of the major criticisms of the MDP Commission’s work. This Chapter supplements some of the authors other writings for and about the ABA MDP Commission, including the Issue Checklist the author prepared for the ABA MDP Commission, the summary of testimony the author prepared, and several law review articles.https://insight.dickinsonlaw.psu.edu/book-contributions/1035/thumbnail.jp
ABA Accreditation of Law Schools: An Antitrust Analysis
No full textThe accreditation activities of the American Bar Association are under attack. From within legal academia, professors and deans complain that the ABA accreditation process is overly formalistic and intrusive. In addition, the Massachusetts School of Law has sued the ABA, alleging that the ABA\u27s accreditation standards violate the Sherman Act. From outside legal academia, the Department of Justice has investigated the ABA\u27s accreditation activities and initiated an antitrust suit against the ABA. The Department of Justice and the ABA immediately settled this suit, and, as a result of this settlement, the ABA has agreed not to enforce certain standards and to review other standards. In this Note, the author analyzes the applicability of the Sherman Act to the accreditation of law schools and concludes that law school accreditation is within the scope of the Act. The author further reviews the antitrust implications of the individual accreditation standards and suggests changes to questionable standards. The author argues that the ABA should establish a strong link between each standard and a legitimate educational goal in order to avoid any antitrust problems
The Work of the ABA Commission on Multidisciplinary Practice
No full textThis book chapter focuses on the work of the ABA Commission on Multidisciplinary Practice (MDP Commission), which was active from 1998-2000. After an introductory section that places the work of this Commission is historical and global context, this chapter provides a history of the ABA MDP Commission and describes the models that the ABA MDP Commission circulated for public comment. The Chapter continues by summarizing the ABA MDP Commission\u27s June 1999 and May 2000 recommendations. It also summarizes some of the major criticisms of the MDP Commission’s work. This Chapter supplements some of the authors other writings for and about the ABA MDP Commission, including the Issue Checklist the author prepared for the ABA MDP Commission, the summary of testimony the author prepared, and several law review articles.https://insight.dickinsonlaw.psu.edu/book-contributions/1035/thumbnail.jp
Effect of drought and ABA on growth, photosynthesis and antioxidant system of Cotinus coggygria seedlings under two different light conditions
No full textWe exposed seedlings of Cotinus coggygria var. cinerea to drought and exogenous abscisic acid (ABA) under two different light conditions. Two watering regimes (well-watered and drought), two exogenous ABA applications (no ABA and with ABA) and two light regimes (full sunlight and shade) were employed. Compared with well-watered treatment, drought treatment significantly reduced the relative growth rate, relative water content (RWC), net photosynthesis rate (A) and transpiration (E), but increased chlorophyll a (chla), carbon isotope (delta(13)C), endogenous ABA, malondialdehyde (MDA) and hydrogen peroxide (H(2)O(2)) contents, and guaiacol peroxidase (POD) and catalase (CAT) activities. There was an apparent alleviation of drought effects by shade, as indicated by the lower relative growth rate, and chlorophyll, MDA and H(2)O(2) contents, and increases in indoleacetic acid (IAA) and reduced glutathione (GSH) contents. On the other hand, the exogenous ABA application under shade induced protective effects on drought-stressed seedlings, as visible in RWC, MDA, A, stomatal conductance (g(s)), E, delta(13)C, ABA and IAA values. In all, our results suggest that seedlings of C coggygria are more sensitive to drought under full-light than under shade. (C) 2010 Elsevier B.V. All rights reserved
Tomato PYR/PYL/RCAR ABA receptors show high expression in root, differential sensitivity to the ABA-agonist quinabactin and capability to enhance plant drought resistance
No full textThis article contains supplementary data at: http://jxb.oxfordjournals.org/content/65/15/4451/suppl/DC1
© The Author 2014. Published by Oxford University Press on behalf of the Society for Experimental Biology[EN] Abscisic acid (ABA) plays a crucial role in the plant’s response to both biotic and abiotic stress. Sustainable production
of food faces several key challenges, particularly the generation of new varieties with improved water use
efciency
and drought tolerance. Different studies have shown the potential applications of Arabidopsis PYR/PYL/
RCAR ABA receptors to enhance plant drought resistance. Consequently the functional characterization of orthologous
genes in crops holds promise for agriculture. The full set of tomato (Solanum lycopersicum) PYR/PYL/RCAR
ABA receptors have been identied
here. From the 15 putative tomato ABA receptors, 14 of them could be grouped in
three subfamilies that correlated well with corresponding Arabidopsis subfamilies. High levels of expression of PYR/
PYL/RCAR genes was found in tomato root, and some genes showed predominant expression in leaf and fruit tissues.
Functional characterization of tomato receptors was performed through interaction assays with Arabidopsis and
tomato clade A protein phosphatase type 2Cs (PP2Cs) as well as phosphatase inhibition studies. Tomato receptors
were able to inhibit the activity of clade A PP2Cs differentially in an ABA-dependent manner, and at least three receptors
were sensitive to the ABA agonist quinabactin, which inhibited tomato seed germination. Indeed, the chemical
activation of ABA signalling induced by quinabactin was able to activate stress-responsive genes. Both dimeric and
monomeric tomato receptors were functional in Arabidopsis plant cells, but only overexpression of monomeric-type
receptors conferred enhanced drought resistance. In summary, gene expression analyses, and chemical and transgenic
approaches revealed distinct properties of tomato PYR/PYL/RCAR ABA receptors that might have biotechnological
implications.This work was supported by the Ministerio de Ciencia e Innovacion, Fondo Europeo de Desarrollo Regional and Consejo Superior de Investigaciones Cientificas (grants BIO2011-23446 to PLR, BFU2011-25384 to AA, and Fontagro and COST1106 for networking activities to AG); fellowships to LR and MP; and a Juan de la Cierva contract to MGG. Cristina Martinez-Andujar and the Bioinformatics Core Service of the IBMCP are acknowledged for the SlEF1a marker and help in bioinformatics analyses, respectively.González Guzmán, M.; Rodriguez, L.; Lorenzo Orts, L.; Pons Puig, C.; Sarrion-Perdigones, A.; Fernandez, MA.; Peirats Llobet, M.... (2014). Tomato PYR/PYL/RCAR ABA receptors show high expression in root, differential sensitivity to the ABA-agonist quinabactin and capability to enhance plant drought resistance. Journal of Experimental Botany. 65(15):4451-4464. https://doi.org/10.1093/jxb/eru219S44514464651
Functional characterization of a novel gene in ABA signaling in Arabidopsis thaliana
No full textStomata, microscopic pores on the aerial surface of leaves that facilitate gas exchange between plants and the atmosphere, are one of the crucial structures to preserve water within plants. The phytohormone abscisic acid (ABA), responds to stressful environments and triggers a series of plant responses to prevent water loss, such as regulation of stomatal conductance. ABA homeostasis is dynamically regulated by a variety of processes, including ABA biosynthesis, ABA catabolism, ABA transport and ABA signaling. ABA is synthesized and transported in vascular tissues. Many genes have been identified to regulate ABA in the model plants Arabidopsis thaliana. For instance, the ABA1 and ABA2 genes are involved in ABA biosynthesis, the CYP707A family of genes are involved in ABA catabolism, and the proteins encoded by ABI1 and ABI2 genes act as repressors in ABA signaling. We identified a novel gene in plant drought tolerance. In this study, by genetically manipulating the ABA quantities and ABA signaling in the novel mutant, we intend to characterize the function of our novel gene in ABA signaling and thus plant drought tolerance.M.S.Includes bibliographical reference
DATASET ABA INSENSITIVE 2 promotes flowering by inhibiting OST1/ABI5-dependent FLOWERING LOCUS C transcription in Arabidopsis
No full textFile List: Supplemental Figures 1-7. Supplemental Table 1.The plant hormone abscisic acid (ABA) is an important regulator of plant growth and development and plays a crucial role in both biotic and abiotic stress responses. ABA modulates flowering time, but the precise molecular mechanism remains poorly understood. Here we report that ABA INSENSITIVE 2 (ABI2) is the only phosphatase from the ABA-signaling core that positively regulates the transition to flowering in Arabidopsis. Loss-of-function abi2-2 mutant shows significantly delayed flowering both under long day and short day conditions. Expression of floral repressor genes such as FLOWERING LOCUS C (FLC) and CYCLING DOF FACTOR 1 (CDF1) was significantly up-regulated in abi2-2 plants while expression of the flowering promoting genes FLOWERING LOCUS T (FT) and SUPPRESSOR OF OVEREXPRESSION OF CONSTANS 1 (SOC1) was down-regulated. Through genetic interactions we further found that ost1-3 and abi5-1 mutations are epistatic to abi2-2, as both of them individually rescued the late flowering phenotype of abi2-2. Interestingly, phosphorylation and protein stability of ABA INSENSITIVE 5 (ABI5) were enhanced in abi2-2 plants suggesting that ABI2 dephosphorylates ABI5, thereby reducing protein stability and the capacity to induce FLC expression. Our findings uncovered the unexpected role of ABI2 in promoting flowering by inhibiting ABI5-mediated FLC expression in Arabidopsis. © 2024 The Author(s).Supported by grants from the National Research Foundation of Korea (NRF) funded by the Korean Government (2022R1A2C3004098 to DJY and RS-2023-00239735 to JP), and Bulgarian National Science Fund (project CAFTA, Grant No. КП06 ДВ/2 ЦС to AA and TG).Peer reviewe
Transcriptomic dynamics of ABA response in Brassica napus guard cells
No full textDrought has a significant, negative impact on crop production; and these effects are poised to increase with climate change. Plants acclimate to drought and water stress through diverse physiological responses, primarily mediated by the hormone abscisic acid (ABA). Because plants lose the majority of their water through stomatal pores on aerial surfaces of plants, stomatal closure is one of the rapid responses mediated by ABA to reduce transpirational water loss. The dynamic changes in the transcriptome of stomatal guard cells in response to ABA have been investigated in the model plant Arabidopsis thaliana. However, guard cell transcriptomes have not been analyzed in agronomically valuable crops such as a major oilseed crop, rapeseed. In this study, we investigated the dynamics of ABA-regulated transcriptomes in stomatal guard cells of Brassica napus and conducted comparison analysis with the transcriptomes of A. thaliana. We discovered changes in gene expression indicating alterations in a host of physiological processes, including stomatal movement, metabolic reprogramming, and light responses. Our results suggest the existence of both immediate and delayed responses to ABA in Brassica guard cells. Furthermore, the transcription factors and regulatory networks mediating these responses are compared to those identified in Arabidopsis. Our results imply the continuing evolution of ABA responses in Brassica since its divergence from a common ancestor, involving both protein-coding and non-coding nucleotide sequences. Together, our results will provide a basis for developing strategies for molecular manipulation of drought tolerance in crop plants. © The Author(s) 2024.TRUEscopu
Etude du comportement des entreprises marocaines face à la TVA : entre neutralité économique et incitations à la fraude fiscale
No full textEmbedded in a liberal approach based on the "invisible hand" of the market, the pursuit of economic neutrality of VAT, in the context of perfectly competitive markets, demands that this tax creates no economic distortion for businesses and remains invisible to consumers, thereby promoting optimal allocation of resources. The objective of this article is to verify two hypotheses: firstly, that VAT in Morocco generates a surplus on production costs, thus causing economic distortion and hindering the proper functioning of businesses; secondly, that these surcharges incentivize businesses to seek means to reduce these costs, to conceal income, or to avoid tax obligations, potentially leading to harmful effects on the Moroccan economy and society. Our methodology is systematic, comprising a literature review and critical analysis, during which we examined a wide range of works to analyze the implications of VAT on production costs and its consequences on business performance. The results of our study, both theoretical and empirical, reveal that the countless exemptions as well as the Moroccan VAT rate differentiation policy cause a disruption in the deduction chain. This disruption generates "VAT remnants" in the selling price, prompting double taxation and potentially compromising the neutrality of VAT, as well as a situation that could lead to the "butoir" rule. This issue can threaten the cash flow balance of the company, especially if the "butoir" persists and becomes chronic. This suggests a reform of VAT to make it more neutral and less distorting, as well as the implementation of measures to combat tax fraud and income concealment.
Keywords: VAT, tax neutrality, economic distortion, VAT fraud, production cost
JEL Classification : K34, H20, H26, H32
Paper type : Theoretical ResearchInscrite dans une approche libérale fondée sur la "main invisible" du marché, la quête de neutralité économique de la TVA, dans le contexte de marchés parfaitement concurrentiels, exige que cette taxe ne crée aucune distorsion économique pour les entreprises et reste invisible aux yeux des consommateurs, favorisant ainsi une allocation optimale des ressources. L’objectif de cet article est de vérifier deux hypothèses : d'une part, la TVA au Maroc engendre un surplus sur le coût de production, provoquant de ce fait une distorsion économique et posant un obstacle au bon fonctionnement des entreprises ; d'autre part, ces surcoûts incitent les entreprises à rechercher des moyens de réduire ces charges, à dissimuler des revenus ou à éviter des obligations fiscales, ce qui pourrait entraîner des effets néfastes sur l'économie et la société marocaines. Notre méthodologie est systématique, comprenant une revue de la littérature et une analyse critique, au cours de laquelle nous avons examiné une vaste gamme de travaux pour analyser les implications de la TVA sur le coût de production et ses conséquences sur les performances des entreprises. Les résultats de notre étude, à la fois théoriques et empiriques, révèlent que les exonérations innombrables ainsi que la politique de différenciation des taux de la TVA marocaine provoquent une rupture de la chaîne des déductions. Cette rupture engendre des "rémanences" de la TVA dans le prix de vente, suscitant une double taxation et compromettant potentiellement la neutralité de la TVA, ainsi qu'une situation pouvant conduire à la règle du "butoir". Ce problème peut menacer l’équilibre de trésorerie de l’entreprise, surtout si le butoir persiste et devient chronique. Cela suggère une réforme de la TVA pour la rendre plus neutre et moins distorsive, ainsi que la mise en place de mesures pour lutter contre la fraude fiscale et la dissimulation de revenus.
Mots clés : TVA, neutralité fiscale, distorsion économique, fraude à la TVA, libéralisme
Classification JEL : K34, H20, H26, H32
Type du papier : Recherche Théoriqu
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