Corporate income tax: Experiences of implementation in the Republic of Serbia by Božić-Miljković Ivana M.

“…Revenue from corporate income tax accounts for approximately 6% of the total tax revenue of the Republic of Serbia. The rights and obligations of companies as taxpayers under this measure of tax policy in the Republic of Serbia are regulated by the Law on Profit Tax of Legal Entities. …”
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ELECTRONIC LEARNING FOR EDUCATIONAL SUSTAINABILITY IN THE PANDEMIC ERA: A CRITICAL REVIEW by HADI BUHARI SHUAYAU, HUSSAINI IBRAHIM SULE

“…However, because of the outbreak of the COVID-19 pandemic, the whole world is obliged to resort to virtual learning for educational purposes. …”
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The concept and features of trade relations as a subject of Trade Law by O. V. Panasiuk

“…These legal relations include all stages of the process of buying and selling goods and services: from finding partners and signing a contract to making payments and fulfilling the parties’ obligations. It is argued that the key features of trade legal relations are as follows: parties to trade legal relations are not only legal entities, but also individuals; one of the parties to legal relations is necessarily an entity which sells goods and services; the relevant relations arise not only by concluding a written agreement, they may also be oral; these legal relations are governed by the rules of not only Trade Law, but also other branches of law which are closely intertwined with each other; parties to trade relations usually have a single goal which is a commercial one; the quality and efficiency of trade relations affect the development of the state's economy as a whole, as well as the financial and economic condition of each individual; regulation of trade relations is an important guarantee of observance of the rights and freedoms of a person using services, works, etc.…”
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Gender Inequalities in Employment of Parents Caring for Children With Autism Spectrum Disorder in China: Cross-Sectional Study by Yanan Zhao, Huiyun Fan, Yanan Luo, Rong Zhang, Xiaoying Zheng

“…In addition, 54.3% (2723/5018) of mothers resigned from employment outside the home to care for their children, while only 2.8% (139/4988) of fathers resigned due to caring obligations. Mothers’ employment was positively associated with their single marital status, lower educational level, and having assistance from grandparents. …”
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INTEGRITY WHISTLEBLOWERS IN THE ROMANIAN LEGAL SYSTEM by Florin STOICA

“…Starting from the culture of the country which, at the moment, discourages integrity whistleblowers, we note that, just as in the European directive that we were obliged to transpose, this proposed law encourages and prioritises internal reporting. …”
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Insécurité et crises politiques généralisées by Lawali Dambo, Maman Waziri Mato, Elhadji Maman Moutari

“…Résultat de plusieurs crises politiques (deux rébellions au Niger, crises libyenne et malienne, Mouvement Boko Haram au Nord Nigéria), évoluant des années 1990 à aujourd’hui, cette insécurité chronique a dévoilé l’extrême fragilité d’un modèle touristique dont l’exposition géopolitique, autrefois considérée comme atout, est redevenue au fil des années une contrainte majeure à l’épanouissement d’une activité faisant vivre toute une région et assurant le rayonnement culturel de tout un peuple.Cela a obligé les différents acteurs locaux à développer des stratégies d’adaptation allant de la pluriactivité à une sorte de reconversion vers d’autres secteurs d’activité. …”
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Civil law contract as a document by Yu. I. Chalyi

“…Based on the features (properties) of a contract as a document discussed in the article, it has been formulated its definitional description: a contract-document is a written act whose main purpose is to record, preserve and transmit in time and space information about the agreement reached by two or more parties aimed at establishing, changing or terminating civil rights and obligations. The conclusions that have been drawn in this article can be used in the educational process and legal practice.…”
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Questions of the legal nature of the Minsk agreements (international legal analysis) by V. V. Markov, A. V. Voitsikhovskyi

“…As a result, legal scholars are increasingly questioning the legal nature of the Minsk agreements themselves, as well as the nature of the parties’ international rights and obligations. The article examines the international legal aspects of clarifying the legal nature of the Minsk agreements. …”
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La momie de Thèbes au musée Redpath? by Loïc Lefebvre

“…Après avoir été exposée ailleurs dans la communauté muséale, la momie de Thèbes est désormais un passage obligé au 3e étage de l’institution montréalaise et fait l’objet d’une importante médiation. …”
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The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits by Ali Mohammed Hassan AL-Bakate, Sohad Sabih Al-Saffar

“…As for the recommendations, they are as follows: (1) Obligating auditing companies and offices to implement the policies and procedures of International Auditing Standard (220) Quality Control, and emphasizing their application amid strict control procedures. …”
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The Role of the Enterohepatic Circulation of Bile Salts and Nuclear Hormone Receptors in the Regulation of Cholesterol Homeostasis: Bile Salts as Ligands for Nuclear Hormone Recept... by Richard N Redinger

“…Other nuclear hormone receptors such as pregnan X receptor, which share the obligate partner, retinoid X receptor, and vitamin D receptor also function as bile acid sensors to signal detoxification by hydroxylation of toxic bile acids. …”
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Poszanowanie wolności religijnej w prawodawstwie kościelnym by Dariusz Mazurkiewicz

“…Consequently, it also requires respect for religious freedom when administering sacraments and obliges bishops and missionaries to refrain from all forms of coercion when preaching the Gospel. …”
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Réactions et redressement face au COVID-19 dans des destinations historiques urbaines (étude de cas en Belgique et aux Pays-Bas) by Dominique Vanneste, Vere Van Meeteren, Bart Neuts

“…Le COVID-19 a affecté le tourisme d’une manière particulièrement dure, obligeant les acteurs de tous bords à lutter contre la pandémie tandis qu’un certain nombre d’experts attiraient l’attention sur le fait qu’elle offrait un momentum pour changer le visage du tourisme de demain. …”
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Making Systemic Risk Assessments Work: How the DSA Creates a Virtuous Loop to Address the Societal Harms of Content Moderation by Niklas Eder

“…Conventional reference points for content moderation regulation, such as terms and conditions, contractual freedom, fundamental rights and expertise, do not provide practical and legitimate bases to concretize risk assessment obligations. Public actors, such as the European Commission, should refrain from defining substantive standards, too, as they are directly bound by freedom of expression guarantees. …”
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Providing explanations by regional chambers of audit in matters relating to an application of provisions on public finances. Legal, practical and problematic issue by Kamil Krauschar

“…Moreover, owing to a need to respect the principle of the rule of law, thus to interpret the norms of law correctly, the units are obliged to take factual and legal actions, regulating a legal relationship at their own will, externalized by representative bodies. …”
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On the Handing over of the Exhibits of the 1900 Paris Exposition. Correspondence among the Lithuanian Alliance of America, Morta Zauniūtė, and Jonas Basanavičius (1905–1909) by Mikas Vaicekauskas

“…In addition to the extremely complex matters of its organisation, the issues of its liquidation – meeting the obligations of the exhibition, preparation of reports, using the surplus funds, gifting the exhibits, returning the borrowed exhibits, handling the remaining exhibits, etc. – arose after it. …”
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Optimization of Online Course Content According to Users Activity Statistics by V. A. Starodubtsev, О. В. Lobanenko, О. V. Sitnikova

“…The professional standard of education workers oblige educators not only to develop educational content discipline, but also apply ICT to manage student’s training activity. …”
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Wpływ nowożytnego antropocentryzmu na relację człowieka do przyrody. Część pierwsza by Anita Ganowicz-Bączyk

“…The cognition of nature served then as a means for the sake of mankind only. The man was obliged even to dominate nature which was viewed as a complex of mathematical laws, a value-free mechanism determined by laws of nature. …”
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Methods and Principles of the Activity of the Subjects of Administrative and Legal Relations in the Urban Planning Area by Ye. A. Neborskyi

“…Due to its provisions the subjects of these legal relations acquire specific legal rights and obligations. At the same time, the dispositive method is widely used by the subjects of administrative and legal relations in the field of urban planning. …”
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Characteristics of the State Bureau of Investigation’s territorial departments’ powers by R. I. Bohdanov

“…Based on the analysis of scientific views of scholars, it is noted that powers are a legally established scope of the rights and obligations which allows to implement the tasks and functions of the territorial offices of the State Bureau of Investigation to the fullest extent and with maximum efficiency. …”
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