Relevant bibliographies by topics / Abrus

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Abrus'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Abrus"

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Lal, A. B. "Abrus precatorius." Zeitschrift für Klassische Homöopathie 15, no. 03 (April 2, 2007): 101–6. http://dx.doi.org/10.1055/s-2006-937469.

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Sinha, Niharika, Prashanta Kumar Panda, Prajna Paramita Naik, Tapas K. Maiti, and Sujit K. Bhutia. "Abrus agglutinin targets cancer stem-like cells by eliminating self-renewal capacity accompanied with apoptosis in oral squamous cell carcinoma." Tumor Biology 39, no. 5 (May 2017): 101042831770163. http://dx.doi.org/10.1177/1010428317701634.

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The accumulating evidences show that Abrus agglutinin, a plant lectin, displays a broad range of anticancer activity including cancer-specific induction of apoptosis; however, the underlying molecular mechanism of Abrus agglutinin–induced oral cancer stem cell elimination remains elusive. Our data documented that Abrus agglutinin effectively downregulated the CD44+ expression with the increased CD44− population in different oral cancer cells. After 24-h Abrus agglutinin treatment, FaDu cells were quantified for orosphere formation in ultra-low attachment plates and data showed that Abrus agglutinin inhibited the number and size of orosphere in a dose-dependent manner in FaDu cells. Furthermore, Abrus agglutinin hindered the plasticity of FaDu orospheres as supported by reduced sphere formation and downregulated the self-renewal property via inhibition of Wnt-β-catenin signaling pathway. Introduction of LiCl, a glycogen synthase kinase 3β inhibitor, rescued the Abrus agglutinin–stimulated inhibition of β-catenin and phosphorylated glycogen synthase kinase 3β in FaDu cell–derived orospheres confirming importance of Wnt signaling in Abrus agglutinin–mediated inhibition of stemness. In this connection, our data showed that Abrus agglutinin restrained proliferation and induced apoptosis in FaDu-derived cancer stem cells in dose-dependent manner. Moreover, western blot data demonstrated that Abrus agglutinin increased the Bax/Bcl-2 ratio with activation of poly(adenosine diphosphate–ribose) polymerase and caspase-3 favoring apoptosis induction in orospheres. Abrus agglutinin induced reactive oxygen species accumulation in orospheres and pretreatment of N-acetyl cysteine, and a reactive oxygen species scavenger inhibited Abrus agglutinin–mediated caspase-3 activity and β-catenin expression indicating reactive oxygen species as a principal regulator of Wnt signaling and apoptosis. In conclusion, Abrus agglutinin has a potential role as an integrative therapeutic approach for combating oral cancer through targeting self-renewability of orospheres via reactive oxygen species–mediated apoptosis.
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Fotina, H. A., and M. T. Tion. "Pharmaco-toxicological properties of Abrus precatorius." Bulletin "Veterinary biotechnology" 32, no. 1 (2018): 291–302. http://dx.doi.org/10.31073/vet_biotech32(1)-38.

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Hovde, Blake T., Hajnalka E. Daligault, Erik R. Hanschen, Yuliya A. Kunde, Matthew B. Johnson, Shawn R. Starkenburg, and Shannon L. Johnson. "Detection of Abrin-Like and Prepropulchellin-Like Toxin Genes and Transcripts Using Whole Genome Sequencing and Full-Length Transcript Sequencing of Abrus precatorius." Toxins 11, no. 12 (November 25, 2019): 691. http://dx.doi.org/10.3390/toxins11120691.

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The sequenced genome and the leaf transcriptome of a near relative of Abrus pulchellus and Abrus precatorius was analyzed to characterize the genetic basis of toxin gene expression. From the high-quality genome assembly, a total of 26 potential coding regions were identified that contain genes with abrin-like, pulchellin-like, and agglutinin-like homology, with full-length transcripts detected in leaf tissue for 9 of the 26 coding regions. All of the toxin-like genes were identified within only five isolated regions of the genome, with each region containing 1 to 16 gene variants within each genomic region (<1 Mbp). The Abrus precatorius cultivar sequenced here contains genes which encode for proteins that are homologous to certain abrin and prepropulchellin genes previously identified, and we observed substantial diversity of genes and predicted gene products in Abrus precatorius and previously characterized toxins. This suggests diverse toxin repertoires within Abrus, potentially the results of rapid toxin evolution.
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Yang, Mei, Qing Shen, Lin-Qiu Li, Ye-Qing Huang, and Hon-Yeung Cheung. "Phytochemical profiles, antioxidant activities of functional herb Abrus cantoniensis and Abrus mollis." Food Chemistry 177 (June 2015): 304–12. http://dx.doi.org/10.1016/j.foodchem.2015.01.054.

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Ganesan, Rajeshkumar, and Rajalakshmi Ettiyan. "Abrus Precatorius Induced Hemorrhagic Colitis." American Journal of Pharmacology and Toxicology 10, no. 2 (February 1, 2015): 40–45. http://dx.doi.org/10.3844/ajptsp.2015.40.45.

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Zhang, Zhifeng, Luyang Lu, Yuan Liu, and Linsen Qing. "Comparing and authenticating on anatomical aspects of Abrus cantoniensis and Abrus mollis by microscopy." Pharmacognosy Research 7, no. 2 (2015): 148. http://dx.doi.org/10.4103/0974-8490.150526.

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Mafra, Ana Isabela. "Capacidade de germinação de Abrus precatorius L. (Fabaceae) / Germination capacity of Abrus precatorius (Fabaceae)." Brazilian Journal of Animal and Environmental Research 4, no. 1 (2021): 116–41. http://dx.doi.org/10.34188/bjaerv4n1-012.

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Omhare, Namrata, Pratibha Sahu, Shailee Gautam, and Nidhi Jain. "Evaluation of hair growth promoting activity of petroleum ether extract of Abrus precatorius Linn. on Wistar Albino rats." Journal of Drug Delivery and Therapeutics 9, no. 2 (March 15, 2019): 330–35. http://dx.doi.org/10.22270/jddt.v9i2.2426.

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In present investigation was carried out to screening of hair growth promoting potentiality of petroleum ether extract of Abrus precatorius leaf. Preliminary chemical tests and TLC analysis revealed the presence flavonoids and saponins. Hair growth promoting activity of petroleum ether of Abrus precatorius was screened by considering different parameters which included time taken for covering bald patch, length of hair produced, percentage of hair follicles in anagen and telogen phases, time of hair growth initiation and completion and level of minerals in blood. The petroleum ether extract of Abrus precatorius showed a very good hair growth promoting activity at a dose of 300 mg/kg which was comparable to that of 2% minoxidil. After 30 days of treatment with test and standard drugs it was observed that, time taken for covering the bald patch, hair growth initiation and completion time and quantitative hair growth were found to be comparable to that of the standard drug. An increase in percentage of hair follicles turning from telogen phase to anagen phase was noted. The control treated group of animals showed poor hair growth for all the parameters. Keywords: Abrus precatorius Linn, Anagen, Catagen, Telogen, Minoxidil
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Xiao, Zhihui, Shuhong Tao, Yaxian Yang, and Yu Zhang. "A New Isoflavan from Abrus precatorius." Chemistry of Natural Compounds 53, no. 2 (March 2017): 257–59. http://dx.doi.org/10.1007/s10600-017-1965-8.

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Dissertations / Theses on the topic "Abrus"

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Silva, Andre Luis Coelho da. "Pulchellina: uma potente toxina vegetal inativadora de ribossomos - RIP tipo 2. estudos in vitro e in vivo." Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/76/76132/tde-07012009-112409/.

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Pulchellina é uma proteína inativadora de ribossomo (RIP) isolada de sementes de Abrus pulchellus fragmento que codifica a cadeia A da pulchellina (PAC) foi clonado e inserido no vetor pGEX-5X para expressar a cadeia A recombinante (rPAC) como uma proteína de fusão em Escherichia coli. A análise da seqüência de aminoácidos mostrou que a rPAC apresenta uma alta identidade seqüencial (> 86%) com a cadeia A da abrina-c. A habilidade que a rPAC possui para depurinar rRNA em ribossomos de levedura também foi demonstrada em testes in vitro. Objetivando verificar a atividade tóxica do produto heterólogo, nós promovemos a associação in vitro da rPAC com a cadeia B recombinante da pulchellina (rPBC). Ambas as cadeias foram incubadas na presença de um sistema de redução/oxidação, originando um heterodímero ativo (rPAB). O rPAB apresentou uma massa molecular aparente de aproximadamente 60 kDa, similar a pulchellina nativa. As atividades tóxicas do rPAB e da pulchellina nativa foram comparadas através da injeção intraperitonial em camundongos, usando diferentes diluições de cada proteína. O rPAB foi capaz de matar 50% dos animais testados com doses de 45μg.kg-1. Nossos resultados mostraram que o heterodímero recombinante apresenta tanto toxicidade quanto um padrão conformacional similar a pulchellina nativa. Estudos usando cultura de tecidos também foram realizados com o objetivo de investigar a presença da pulchellina em calos obtidos a partir de sementes de A. pulchellus. Segmentos de cotilédones de sementes imaturas foram inoculados em meio MS suplementado com diferentes concentrações de auxina, citocinina e sacarose para promover a indução dos calos. A expressão da pulchellina nos calos foi monitorada através de RT-PCR e testes de atividade biológica. Os calos obtidos após 35 dias foram congelados, macerados e submetidos a extração de RNA total e proteínas. Um fragmento específico de DNA que codifica a cadeia A da pulchellina foi amplificado a partir do RNA total sugerindo a síntese da proteína nos calos. Isto foi confirmado no extrato bruto de calos, que mostrou atividade hemaglutinante contra sangue de coelho e uma alta toxicidade quando injetado via intraperitoneal em camundongos.O extrato bruto também foi submetido à cromatografia de afinidade em coluna de Sepharose-4B. A fração retida na coluna apresentou duas bandas protéicas quando analisadas em gel de poliacrinamida, sob condições desnaturantes, apresentando um padrão similar ao obtido com a pulchellina de semente.
Pulchellin is a type 2 ribosome-inactivating protein (RIP) isolated from seeds of the Abrus pulchellus tenuiflorus plant. The DNA fiagment encoding Pulchellin A-chain (PAC) was cloned and inserted in pGEX-5X to express the recombinant pulchellin Achain (rPAC) as a fusion protein in Escherichin coli. The deduced amino acid sequence analyses of the rPAC presented a high sequential identity (> 86%) with the A-chain of abrin-c. The ability of the rPAC to depurinate rRNA in yeast ribosome was also demonstrated in vitro. Intending to validate the toxic activity we promoted the in vitro association of the rPAC with the recombinant pulchellin binding chain (rPBC). Both chains were incubated in the presence of a reducedloxidized system, yielding an active heterodimer (rPAB). The rPAB showed an apparent molecular mass of about 60 D a similar to the native pulchellin. The toxic activities of the rPAB and native pulchellin were compared by intraperitoneal injection in mice using different dilutions. The rPAB was able to kill 50% of the tested mice with doses of 45μg.kg-1. Our results indicated that the recombinant heterodimer presented toxic activity and a conformational pattern similar to pulchellin. Studies using tissue cultures were also performed to investigate the presence of the pulchellin in callus established from seed explants of A. pulchellus. Cotyledon segments of immature seeds were inoculated in basal medium MS supplemented with different concentrations of auxin, citokinin and sucrose in order to determine the best callus induction. The pulchellin expression was monitored in callus cultures by RT-PCR and biological activity. The calli obtained aRer 35 days were freeze dried, macerated and submitted to extraction of total RNA and proteins. A specific DNA fragment codifying the A-chain pulchellin was amplified from callus RNA suggesting the synthesis of the protein. This was confirmed in the calli crude extract that showed haemagglutinating activity against rabbit blood cells and a high intraperitoneal toxicity to mice. The crude extract was also submitted to affinity chromatography on a Sepharose-4B column. The retained protein, showed to be composed by two main bands in polyacrylamide gel electrophoresis, in denaturating conditions, with a similar pattern to the results obtained with seeds pulchellin.
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Rival, Alain. "Cinétique de la nutrition minérale et métabolisme du carbone et de l'azote dans des suspensions cellulaires hétérotrophes et photomixotrophes : aspects physiologiques et biochimiques chez Abrus precatorius L. (Leguminosae)." Montpellier 2, 1989. http://www.theses.fr/1989MON20079.

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Dans le but de cerner in vitro l'impact de la photosynthese sur les voies metaboliques essentielles, un souchier de lignees cellulaires photomixotrophes & heterotrophes a ete etabli, sous forme de cals et de suspensions cellulaires, pour une plante medicinale tropicale: abrus precatorius l. (leguminosae). La consommation, en cours de culture, des macroelements majeurs du milieu (no#3, nh#4, pi, so#4) a ete mesuree. Cette etude a permis de mettre en evidence des differentes importantes entre les besoins nutritionnels pour chaque element. De plus, une caracterisation partielle de deux enzymes impliquees dans l'assimilation de l'azote mineral: nitrate reductase & glutamine synthetase, a ete realisee. Afin de mieux connaitre les phenomenes biochimiques lies a la photomixotrophie, l'activite de deux carboxylases (ribulose 1,5 bisphosphate carboxylase -rubisco- & phosphoenolpyruvate carboxylase -pepc-) a ete mesuree sur les suspensions cellulaires. Nous avons suivi l'activite de ces 4 systemes enzymatiques (nr, gs, rubisco & pepc) au cours de cultures conduites sous differentes conditions (hetero/mixotrophie) a l'aide de deux systemes de culture (erlenmeyers ou bioreacteur experimental). Cette etude est completee par une caracterisation immunologique de ces enzymes, permettant de degager quelques donnees concernant leur biosynthese et leur regulation
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FERNANDES, Hélder Felício. "Bioensaio de extratos vegetais em Biomphalaria glabrata exposta a Schistosoma mansoni." Master's thesis, Instituto de Higiene e Medicina Tropical, 2015. http://hdl.handle.net/10362/19134.

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A schistosomose causada por Schistosoma mansoni é uma das parasitoses mais prevalentes em humanos, sendo o seu hospedeiro intermediário um molusco de água doce da espécie Biomphalaria glabrata. Para o controlo desta parasitose, além do tratamento dos doentes infetados, também é importante que as populações de moluscos sejam controladas. Visando encontrar estratégias de controlo dos moluscos, este estudo pretende clarificar o papel de alguns extratos vegetais enquanto inibidores do desenvolvimento do parasita na fase intra molusco. Neste contexto, o presente estudo teve como objetivo principal avaliar a atividade biológica de extratos de folhas de duas plantas da Guiné-Bissau (Abrus precatorius e Khaya senegalensis) sobre Biomphalaria glabrata infetada com Schistosoma mansoni. Os parâmetros avaliados foram a sobrevivência/mortalidade, oviposição, eliminação de cercárias e a sua viabilidade no hospedeiro definitivo (murganho), assim como a presença de danos no DNA dos moluscos através da técnica de Comet Assay. Embora os obtidos resultados sejam bastante preliminares, parecem indicar que os extratos de folhas de Abrus precatorius e Khaya senegalensis não apresentam atividade moluscicida uma vez que ocorreu uma baixa taxa mortalidade nos grupos de moluscos expostos aos extratos e esta ocorreu ao longo do bioensaio e não nas primeiras 24 horas de exposição. Através da técnica de Comet assay foi possível verificar que o DNA dos moluscos expostos aos extratos apresentava danos, mas não significativos. Em relação ao grupo de moluscos infetados com S.mansoni e expostos aos extratos, só os que foram expostos ao extrato de A. precatorius e a DMSO apresentaram danos significativos no DNA. No que diz respeito à libertação de cercárias demonstrou que a exposição aos extratos induziu uma maior libertação de cercárias por parte dos moluscos quando comparativamente ao grupo de moluscos só infetados com S.mansoni ,no entanto estas diferenças não se apresentam como significativas. Em relação à oviposição, os extratos em si parecem não ser responsáveis pelo aumento do número médio de posturas produzidas por B.glabrata. Embora tenham existido diferenças no número médio de posturas produzidas entre os vários grupos experimentais, estas só foram significativas no grupo de moluscos infetados e expostos ao extrato de K.senegalensis e no grupo de moluscos infetados mas não expostos a nenhum extrato (neste caso no controlo para os moluscos expostos ao extrato de K. senegalensis). Por outro lado, os extratos parecem afetar a viabilidade das formas infetantes, quer para o hospedeiro definitivo (cercárias), quer para o hospedeiro intermediário (miracídios).
Schistosomiasis, caused by Schistosoma mansoni, is one of the most prevalent parasitic diseases in humans, its intermediate host is a freshwater mollusc from the species Biomphalaria glabrata. For the control of this disease, besides treatment of infected patients, it is also important that the mollusc populations are controlled. In order to find strategies for control of molluscs, this study aimed to investigate the activity of plant extracts as inhibitors of parasite development in mollusc. The main objective was to evaluate the biological activity of extracts from the leaves of two plants from Guinea-Bissau (Abrus precatorius and Khaya senegalensis) in Biomphalaria glabrata exposed to Schistosoma mansoni. The parameters evaluated were survival / mortality, oviposition, elimination of cercariae and its viability on the definitive host (mouse) as well as DNA damage in the molluscs through the technique of Comet Assay. Although the results are very preliminary, they seem to indicate that the extracts from leaves of Abrus precatorius and Khaya senegalensis don’t have molluscicidal activity, as the mortality rate was low in the groups of molluscs exposed to the extracts and mortality occurred later in the bioassay and not during the first 24 hours post-exposure. Through the technique of Comet assay we found that the DNA from molluscs exposed to extracts showed damage but that it was not significant. Regarding the group of molluscs infected with S.mansoni and exposed to the extracts, only those exposed to the extract of A. precatorius and DMSO showed significant DNA damage. Exposure to extracts induced an increase in the release of cercariae by the molluscs when compared to the group of molluscs infected only with S.mansoni, however these differences were not statistically significant. It was not detected an increase in the average number of eggs produced by B.glabrata exposed to the extracts. Although there were differences in the mean number of eggs produced between the various experimental groups, they were only significant between the group of molluscs infected and exposed to the extract from Khaya senegalensis and in the group infected but not exposed to any of the extracts (specifically in the control for the molluscs exposed to the extract of Khaya senegalensis). On the other hand the extracts appear to affect the viability of the infective forms in the definitive host (cercariae), and in the intermediate host (miracidia).
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Bienfait, Eric. "Abus de biens sociaux et abus de confiance." Nice, 2003. http://www.theses.fr/2003NICE0012.

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Les infractions d'abus de biens sociaux et d'abus de confiance se retrouvent, depuis l'entrée en vigueur du Code pénal nouveau en 1994, dans un champ répressif commun. La difficulté de différenciation des délits et le risque de confusion que cela entraîne ne sont pas en adéquation avec les principes de sécurité juridique et de légalité criminelle. En effet, le risque se matérialise à travers la possibilité de double qualification offerte aux juges dans la plupart des affaires intervenants dans ce domaine. La doctrine, dans sa grande majorité, est favorable à une réforme en la matière. D'aucuns visent des points précis de l'abus de biens sociaux tel que le délai de prescription. D'autres considèrent qu'une réforme de fond de la matière s'impose. Il semble donc que la suppression simple du délit d'abus de biens sociaux ne puisse être envisagée à titre de solution. Il convient alors de déterminer dans quelle mesure l'abus de confiance est susceptible d'intervenir à la place de l'abus de biens sociaux. Pour cela, il est également nécessaire d'envisager les améliorations qui doivent être apportées à l'article 314-1 du Code pénal afin qu'il remplisse tous les impératifs répressifs qui lui incombent
Since the new penal code of 1994, misappropriation funds and breach of trust find one's way in a common repressive sphere of operations. These violations lead to a difficulty of differentiation and a confusion risk, which don't go with legal security principles and criminal legality. Indeed, risk materialize through the opportunity of a dual qualification suggested to judges. The doctrine, in its majority, is favourable to a reform in this context. Some of the authors aim at precise aspect of misappropriation funds as the prescription delay. Others consider that a content reform is necessary. Therefore, simple deletion of misappropriation funds violation would not be contemplate as a solution. Then, it's advisable to determinate in what extent breach of trust will supplant misappropriation funds. In this way, it is also necessary to find improvement for this incrimination in order to cover completely the repressive sphere of operations
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Virmout, Marie Anne-Noëlle Bobin-Dubigeon Christine. "Les céphalées par abus médicamenteux." [S.l.] : [s.n.], 2008. http://castore.univ-nantes.fr/castore/GetOAIRef?idDoc=37346.

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Wenzel, Anne. "Erstellung eines Modells zum Abruf positiver Minutenreserve." Bachelor's thesis, Universitätsbibliothek Chemnitz, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-66418.

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Im Rahmen der Arbeit wurden die Daten für Minutenreserveabrufe in den Jahren 2006 und 2007 nach Regelzonen analysiert und ein stochastisches Modell erstellt. Die detaillierte Analyse der Minutenreserveabrufe ergab eine Tageszeitabhängigkeit des Auftretens von Abrufen. In den Nachtstunden erfolgten sehr wenige bis keine Abrufe. Die jeweils abgerufenen Mengen lassen ebenfalls eine Tageszeitabhängigkeit erkennen. Auffällig war, dass die Minutenreserveabrufe in der RWE-Regelzone signifikant anders als in den übrigen Regelzonen erfolgten. Für die Modellbildung wurde ein zusammengesetzter Poisson-Prozess gewählt. Die Intensität λ blieb dabei konstant. Um die Tageszeitabhängigkeit einfließen zu lassen, wurde angenommen, dass die Mengen pro Abruf einer Normalverteilung mit tageszeitabhängigen Parametern μ und σ gehorchen. Mit Hilfe des Modells erfolgten Simulationen von Minutenreser-veabrufen für jede Regelzone. Zur Verifikation des Modells wurden die simulierten Abrufe mit den real eingetretenen Abrufen im Jahr 2008 verglichen. In Intensität der Abrufhäufigkeit und im Erwartungswert der Abrufmengen decken sich die Simulationen sehr gut mit der Realität (siehe Abbildung). Unter Anwendung des Modells lassen sich vielfältige Berechnungen beispielsweise zum Einsatz dezentraler KWK-Anlagen durchführen. In naher Zukunft ist die Er-weiterung des Modells um das in der Realität häufig eintretende Ereignis mehrerer direkt aufeinander folgender Abrufe in etwa derselben Höhe oder auch die Betrachtung negativer Minutenreserve wünschenswert.
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Luickhardt, Vera [Verfasser]. "Arbeit auf Abruf im Leiharbeitsverhältnis / Vera Luickhardt." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2016. http://d-nb.info/1090773870/34.

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Sánchez, Vanessa. "Characterization of Rhizobial Diversity and Relationship of Rhizobial Partner and Legume Performance in Four South Florida Pine Rockland Soils." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1124.

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Pine rocklands are endangered ecosystems unique to south Florida, the Bahamas and Cuba. As a result of their karstic calcium carbonate­rich soil, these systems are limited in phosphorus and nitrogen, making symbiotic associations critical to plant growth. Four leguminous species (Cajanus cajan, Chamaecrista fasciculata, Tephrosia angustissima, and Abrus precatorious) were used to determine the relationship between rhizobial partners and plant performance, and the symbiosis related gene nifH was amplified to characterize the diversity of rhizobial symbionts. Plants were grown in soils from four different south Florida pine rocklands, and a salinity treatment was added to determine how storm surge and sea level rise could affect this symbiotic relationship. While plant performance and nodulation were highly impacted by soil type, salinity did not represent a significant effect. Phylogenetic analysis determined that all four plant species were found to associate with Bradyrhizobium spp. and no rhizobial shift between salinity treatment and soil type was found.
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Caron, Christophe. "Abus de droit et droit d'auteur /." Paris : LITEC, 1998. http://www.gbv.de/dms/sbb-berlin/349206775.pdf.

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Stankiewicz, Lukasz. "L' abus de convention fiscale internationale." Lyon 3, 2009. https://scd-resnum.univ-lyon3.fr/in/theses/2009_in_stankiewicz_l.pdf.

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Les conventions fiscales internationales peuvent faire l’objet d’une utilisation abusive par les contribuables. Ce phénomène prend essentiellement la forme du chalandage fiscal (treaty shopping), mettant en échec le caractère bilatéral de la convention. L’abus de convention nécessite aujourd’hui une assise juridique. L’étude comparative de son mécanisme et de ses critères, permet de définir l’abus de convention, forme de la fraude à la loi, comme une situation où le contribuable invoque abusivement, au regard de ses intentions et de l’esprit de la convention, une convention fiscale (norme invoquée) pour faire échec à l’application de la norme interne qui fonde l’imposition (norme contournée). Le risque inhérent à cette situation est de provoquer un conflit des normes lorsque l’avantage tiré de la norme invoquée est remis en cause au moyen d’une règle de droit interne, de rang inférieur. Cependant, le risque d’inconventionnalité est limité eu égard, essentiellement, au caractère incomplet de la norme conventionnelle (principe de subsidiarité) et, alternativement, au devoir d’interpréter la convention de bonne foi. L’attitude des Etats face à l’abus de convention révèle des incohérences. D’une part, le nombre et la diversité des instruments anti-abus augmentent alors même que l’intérêt pratique du phénomène s’amenuise eu égard notamment à l’érosion graduelle de l’imposition à la source. D’autre part, l’effort de lutte reste bien asymétrique en ce qu’il est très inégalement partagé, même parmi les Etats de l’OCDE. Ainsi, les Etats-Unis sont le seul Etat à mener une politique cohérente de lutte contre ce phénomène, essentiellement à travers les instruments anti-abus objectifs
Taxpayers can abuse double tax treaties. The primary form of abuse is treaty shopping which defeats the bilateral nature of tax treaties. The concept of tax treaty abuse needs to receive a firm theoretical basis. A comparative study of its mechanism and its elements reveals that tax treaty abuse, form of evasion of law, can be defined as a situation where a taxpayer intentionally invokes a tax treaty in a manner that frustrates the spirit and purpose of the treaty (invoked rule) in order to avoid the application of the domestic rule which gives rise to tax liability (avoided rule). A conflict of norms can arise if the treaty benefit claimed by the taxpayer is disallowed by operation of a domestic anti-avoidance rule. However, the risk of incompatibility is limited due to the deficient nature of tax treaties, heavily relying on domestic law for their application, as well as to the duty to interpret treaties in good faith. The attitude of states with respect to tax treaty abuse is incoherent. On one hand, the number and the diversity of anti-abuse rules becomes ever greater while at the same time there are less business reasons to engage in treaty shopping because of the gradual erosion of source taxation. On the other hand, states do not fight treaty abuse with equal determination. In fact, the United States are the only country to engage in a coherent line of policy against treaty abuse through specific anti-abuse rules
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Books on the topic "Abrus"

1

Kanval, Salma. Abru. Lahore: Al-hayat, 1996.

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Dickson, Robert. Abris nocturnes. Sudbury, Ont: Prise de parole, 1986.

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Mitterbacher, Friedrich. Auf Abruf. Klagenfurt: Röschnar, 1989.

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Frappier, Jean-Yves. Abus sexuels. Montréal: Presses de l'Université de Montréal, 1990.

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Nancy, Haley, and Allard-Dansereau Claire, eds. Abus sexuels. Montréal, Qué: Presses de l'Université de Montréal, 1990.

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Shakoor, Abdus. Abdus Shakoor Shah. Dhaka: Bengal Gallery of Fine Arts, 2002.

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Moore, Michael (director). Tous aux abris! Montréal: Boréal, 2004.

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Robert, Dickson. Abris nocturnes [poésie]. Sudbury: Prise de parole, 1986.

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Liede, Māris. Zīmes abpus apvārsnim. Rīga: Arka, 2008.

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-, Saint-Upéry Marc 19, ed. Tous aux abris! Paris: La Découverte, 2004.

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Book chapters on the topic "Abrus"

1

Ross, Ivan A. "Abrus precatorius L." In Medicinal Plants of the World, 15–31. Totowa, NJ: Humana Press, 2003. http://dx.doi.org/10.1007/978-1-59259-365-1_2.

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Sastry, K. Subramanya, Bikash Mandal, John Hammond, S. W. Scott, and R. W. Briddon. "Abrus precatorius (Jequirity)." In Encyclopedia of Plant Viruses and Viroids, 14. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3912-3_4.

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Khare, C. P. "Abrus precatorius Linn." In Indian Medicinal Plants, 1. New York, NY: Springer New York, 2007. http://dx.doi.org/10.1007/978-0-387-70638-2_5.

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Devanathan, Krishnamoorthy. "Abrus precatorius L. Fabaceae." In Ethnobotany of Mountain Regions, 1–11. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-14116-5_101-1.

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Devanathan, Krishnamoorthy. "Abrus precatorius L. Fabaceae." In Ethnobotany of Mountain Regions, 31–41. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-38389-3_101.

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Akbar, Shahid. "Abrus precatorius L. (Fabaceae/Leguminosae)." In Handbook of 200 Medicinal Plants, 21–32. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-16807-0_3.

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Araújo, Ana Paula Ulian, Priscila Vasques Castilho, and Leandro Seiji Goto. "Ribosome-Inactivating Proteins from Abrus pulchellus." In Toxic Plant Proteins, 133–47. Berlin, Heidelberg: Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-12176-0_7.

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Sur, Pratima, and Dilip K. Ganguly. "Abrus (A. precatorius L.) Leaf Extract as a Novel Antitumor Agent." In Food Factors for Cancer Prevention, 286–89. Tokyo: Springer Japan, 1997. http://dx.doi.org/10.1007/978-4-431-67017-9_57.

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Köhler, Silke, Frank Kabus, and Ernst Huenges. "Wärme auf Abruf." In Erneuerbare Energie, 133–39. Weinheim, Germany: Wiley-VCH Verlag GmbH & Co. KGaA, 2012. http://dx.doi.org/10.1002/9783527646906.ch22.

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Khare, C. P. "Cassia absus Linn." In Indian Medicinal Plants, 1. New York, NY: Springer New York, 2007. http://dx.doi.org/10.1007/978-0-387-70638-2_299.

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Conference papers on the topic "Abrus"

1

Agustina, R., A. H. Cahyana, and R. R. Tjandrawinata. "Abrine (N-methyltryptophan), an alkaloid from Abrus precatorius Linn. leaves extract." In PROCEEDINGS OF THE 5TH INTERNATIONAL SYMPOSIUM ON CURRENT PROGRESS IN MATHEMATICS AND SCIENCES (ISCPMS2019). AIP Publishing, 2020. http://dx.doi.org/10.1063/5.0007888.

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LODHI, MALEEHA. "ABDUS SALAM AND PAKISTAN." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0005.

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KIBBLE, TOM. "ABDUS SALAM AT IMPERIAL COLLEGE." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0002.

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ISHAM, CHRISTOPHER. "MEMORIES OF WORKING WITH ABDUS SALAM." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0003.

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STELLE, K. S. "IN MEMORIAM: ABDUS SALAM (1926–1996)." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0004.

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SREENIVASAN, K. R. "A PERSONAL ACCOUNT OF PROFESSOR ABDUS SALAM." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0007.

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Knight, Peter. "The Optics Programme at the Abdus Salam ICTP, Trieste." In Education and Training in Optics and Photonics. Washington, D.C.: OSA, 2003. http://dx.doi.org/10.1364/etop.2003.emb2.

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AHMAD, MIRZA. "PRESENTATION OF THE ABDUS SALAM IMPERIAL COLLEGE PHYSICS GRADUATE PRIZE." In Proceedings of the Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2008. http://dx.doi.org/10.1142/9781848161917_0013.

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Hatzipanagiotou, M., D. Huber, V. Gerthofer, M. Hetterich, Ripoll B. Roca, O. Ortmann, and S. Seitz. "ABUS („Automated breast ultrasound“) im Therapiemonitoring unter neoadjuvanter Chemotherapie." In Wissenschaftliche Abstracts zur 40. Jahrestagung der Deutschen Gesellschaft für Senologie e.V. (DGS) Interdisziplinär. Kommunikativ. Digital. Georg Thieme Verlag KG, 2021. http://dx.doi.org/10.1055/s-0041-1730170.

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Cao, Xuyang, Houjin Chen, Yanfeng Li, Yahui Peng, Yue Zhou, and Lin Cheng. "Boundary Loss with Non-Euclidean Distance Constraint for ABUS Mass Segmentation." In 2020 13th International Congress on Image and Signal Processing, BioMedical Engineering and Informatics (CISP-BMEI). IEEE, 2020. http://dx.doi.org/10.1109/cisp-bmei51763.2020.9263676.

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