Nonprofit Organizations' Financial Obligations and the Paycheck Protection Program

We examine nonprofit organizations' involvement in the Paycheck Protection Program (PPP). The PPP provided participants with forgivable loans to pay employee salaries, increasing participants' financial flexibility during the pandemic. We examine the associations between nonprofits' prepandemic financial obligations (e.g., long-term debt and donorrestricted net assets) and PPP participation and participants' loan characteristics. First, we find nonprofit organizations participated at a lower rate than other small business industries and that nonprofits with greater financial obligations were more likely to participate in the program. Second, we find financial obligations were positively associated with the loan amount received as a percentage of total payroll costs. Last, although approximately 11% of nonprofits failed to obtain loan forgiveness, we find nonprofits with restricted net assets were more likely to have their loans forgiven. Our results suggest nonprofits with greater debt and donor obligations used the PPP to increase their financial flexibility.

Lodestar in the Time of Coronavirus? Interpreting International Obligations to Realise the Right to Health During the COVID-19 Pandemic

While the right to health has gained significant momentum in international law over the past two years, there is little clarity on what it means for States to comply with this right in times of COVID-19. Taking Articles 2(1) and 12 of the International Covenant on Economic, Social and Cultural Rights as a starting point, our article follows an approach guided by the rules of treaty interpretation under the Vienna Convention on the Law of Treaties to suggest how right to health obligations to prevent, treat and control infectious diseases should be interpreted in relation to COVID-19, and how these obligations interact with general obligations of immediacy, progressive realisation, minimum core and international assistance and cooperation in this context. This article makes a novel contribution to clarifying the right to health during COVID-19, thus enhancing capacity for the oversight of this right;its incorporation in global health law;and the understanding of its corresponding obligations in future global health emergencies. © 2023 The Author(s) [2023].

Lodestar in the Time of Coronavirus? Interpreting International Obligations to Realise the Right to Health During the COVID-19 Pandemic

While the right to health has gained significant momentum in international law over the past two years, there is little clarity on what it means for States to comply with this right in times of COVID-19. Taking Articles 2(1) and 12 of the International Covenant on Economic, Social and Cultural Rights as a starting point, our article follows an approach guided by the rules of treaty interpretation under the Vienna Convention on the Law of Treaties to suggest how right to health obligations to prevent, treat and control infectious diseases should be interpreted in relation to COVID-19, and how these obligations interact with general obligations of immediacy, progressive realisation, minimum core and international assistance and cooperation in this context. This article makes a novel contribution to clarifying the right to health during COVID-19, thus enhancing capacity for the oversight of this right;its incorporation in global health law;and the understanding of its corresponding obligations in future global health emergencies.

Access to Medicine in Developing Countries: Elevating State Obligations Over Corporate Profit

This paper investigates the divergence between the objectives of the state in ensuring citizens' right to health and the profit-maximization objective of pharmaceutical corporations in relation to, access to, and supply of medicine. This divergence is pertinent given both the rising cost of medicines and unmet needs, particularly in developing countries. This paper analyses the correlation between pharmaceutical corporations' profit drive and the state's welfare obligation. There is a need to bridge the gap between business and human rights, which can be achieved by combining the concepts of "business ethical responsibility" and corporations' contributions to "common good" with the jurisprudence on the right to health. This is imperative in view of the impact of the business of pharmaceutical corporations on vulnerable populations, particularly in, but not limited to, developing countries.

Contract Violations in the Construction Projects: How Contractual Obligations are Reached Affects Contractual and Reputational Enforcement

Contract violations are frequent due to the high uncertainty and complexity of construction projects. However, enforcement after a violation has received limited attention. This study distinguishes between three types of violations, i.e., letter violations, mutually agreed spirit violations, and unilaterally assumed spirit violations, based on the documentation and mutuality dimensions. By using the data collected from Chinese general contractors, this study concludes that compared with unilaterally assumed spirit violations, violations of high mutuality of obligations (the first two violations) will lead to more severe contractual and reputational enforcement while with high mutuality, whether the violated obligations are written in the contract or not (corresponding to the first two violations, respectively) does not significantly affect the severity of enforcement. The mediating effects of relational risk perception on the aforementioned effects are empirically supported. This study contributes to the enforcement literature by exploring the effects of the characteristics of violations, especially violations of undocumented elements of contracts, on enforcement and fills the gaps in the scarce literature on reputational enforcement and its antecedents. Project managers can benefit from this study by recognizing the application of reputational enforcement and making better alignment between different types of violations and enforcement. IEEE

Mobilizing Care and Housing Access. Demanding Responses to the Local Government in Buenos Aires in the Context of the COVID-19 Pandemic

The Covid-19 pandemic made starkly visible the housing crisis in the City of Buenos Aires characterized by the increasing presence of precarious housing situations. The mandatory social isolation imposed nation-wide at the onset of the pandemic significantly delayed the spread of the virus. Yet, this policy revealed the exclusion of the most vulnerable populations- the unhoused and slum dwellers. The city government of Buenos Aires offered the unhoused and slum dwellers patch-aid policies that immediately triggered the reaction of a collective of unhoused advocacy groups and grassroots organizations (GOs). Long-term and new GOs, demanded from the local government, adequate housing and immediate sanitary assistance for those who were already living in precarious conditions. We selected two case studies that were at the forefront of the array of claims and critiques to the local government during the pandemic. Most of these claims were situated under the constitutional "right-to-housing" established in the Argentinean constitution. We argue that the GOs mobilized an "ethic of care" whereby they built networks of care and assistance rooted in the idea of a relational social ontology. At the same time, they did not intend to replace the State's withdrawal from being a welfare provider and guarantor of rights, but to call attention to the State's moral obligation to care.

The Impact of COVID-19 on Corporations and Corporate Law in Malaysia

This book analyzes the impact of COVID-19 on corporations in Malaysia, discussing the challenges and the corporations' responses to them. The relevant provisions in the Companies Act 2016 are examined, and where necessary, reforms are proposed in light of the new business environment brought on as a result of the pandemic. The book also discusses the interim measures initiated by the various regulators in order to mitigate the impact of COVID-19 and analyzes the adequacy of such measures by drawing analogous positions from countries such as the UK, Australia, and Singapore. This book is a helpful guide for practitioners to manage the impact of COVID-19 on corporations and the Companies Act 2016. The book is a reference point for regulators and policy makers in crafting policies to combat the impact of COVID-19. © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2022.

A Life of Contradictions: Group Inequality and Socio-economic Rights in the Indian Constitution

The Covid-19 pandemic has demonstrated that crises exacerbate and are exacerbated by antecedent inequalities associated with group identity. Addressing such inequalities requires adopting a normative principle-which equality law can supply-that places a positive duty upon the state to redress socio-economic disadvantages arising from group identity. However, as this chapter argues, the Indian Supreme Court has failed to engage with questions of socio-economic disadvantage in conjunction with group inequality. On the one hand, while the Court has understood the Constitution's equality code as encompassing a substantive vision of equality, by and large, the Court has not read into these provisions any judicially enforceable positive obligation on the state to redress group-based disadvantages. As such, state failure to secure substantive group equality remains non-justiciable. On the other hand, the Court has read in positive obligations of redistribution into its socio-economic rights jurisprudence;however, it has not engaged with questions of group equality in understanding the scope and content of these rights, the concomitant positive obligations on the state, or in the remedial action ordered by the Court. This gap between the constitutional guarantees of equality and of socio-economic justice leaves unaddressed the group-based material disadvantages that lead to exponential inequalities in times of crisis. An argument for bridging this gap would raise the question: should courts adjudicate and enforce positive state obligations at all? The chapter argues that a focus on group equality can actually address some of the concerns with the Court's extant practices and processes regarding the adjudication of socio-economic rights. © The several contributors 2022. All rights reserved.

Sobre la obligatoriedad de las vacunas en tiempos de covid-19: aproximación contextual y análisis desde el Derecho y las políticas comparadas

El trabajo se centra en el estudio de la fundamentación jurídica de las normas que, en Estados Unidos y en los países miembros del Consejo de Europa, establecen la obligatoriedad de las vacunas contra la covid-19 en determinadas circunstancias o para determinados colectivos. La jurisprudencia del Tribunal Supremo, en particular la sentencia Jacobson (1905), y del Tribunal Europeo de Derechos Humanos, singularmente la reciente sentencia Vavricka contra la República Checa (2020), es objeto de particular estudio. En ambas regiones del mundo existe una amplia coincidencia en varios aspectos: la competencia para acordar la obligatoriedad de las vacunas corresponde a los estados;esa obligatoriedad resulta respetuosa con los derechos de los ciudadanos cuando se adopta bajo determinadas circunstancias: riesgo grave de pandemia, existencia de vacunas eficaces y seguras, y ausencia de medidas alternativas menos invasivas. Las normas que establecen la obligatoriedad de la vacuna contra la covid-19 se enmarcan en el conjunto de las políticas públicas sobre vacunas que se han impulsado tanto a nivel estatal como de los organismos intergubernamentales. No se puede entender completamente el alcance de esas normas que obligan a los ciudadanos a recibir la vacuna si no ampliamos previamente el foco de atención y ofrecemos una panorámica de todas las cuestiones controvertidas que ha traído consigo el proceso de desarrollo, autorización, producción, priorización, distribución e información sobre esta vacuna. En cada una de estas cuestiones los estados han ido adoptando distintas posiciones, y frecuentemente lo han hecho con el propósito de reforzar su posición de poder en el contexto internacional. Como en tantas otras ocasiones, los principales actores estatales han sido Estados Unidos, China, Rusia y la Unión Europea. La aproximación somera a dichas controversias nos ilustra acerca del papel crucial que las vacunas contra la covid-19 han tenido y siguen teniendo en las relaciones internacionales: han servido por igual para tejer redes de colaboración, reforzar rivalidades y mantener desigualdades flagrantes.Alternate :The most important and effective action to combat the COVID-19 pandemic, once it was verified that the initial immunity due to contagion or generalized confinements did not solve the problem in the medium term, has been vaccination. The success of vaccines is nothing new. Throughout the history of humankind, vaccines have served to reduce and even eliminate some serious communicable diseases. It is not an exaggeration to say that, together with the purification of water and penicillin, the vaccination of the population against certain diseases is one of the greatest achievements both in the fields of public health and the health of individuals. However, the success of vaccines, not only in this pandemic, but throughout history, has always been in doubt. Despite the evidence of the preventative effect of vaccines, the anti-vaccine movement has endured over time and has even grown in recent decades. Such opposition has not diminished with the efficiency and safe results that the new vaccines against Covid-19 have produced using mRNA technology;on the contrary, it has continued to expand. After the development and authorization of vaccines against covid-19 in record time, the first challenge faced by vaccination campaigns around the world was to determine the priority in access to the resource when the availability of vaccines was still scarce. The criteria followed at this point were, at least in Europe, quite uniform, prioritizing the vaccination of those most in need. That is, the elderly, who are the most prone to suffering serious illnesses. Access to vaccines was very unequal worldwide and, to avoid this, different strategies were proposed, including the suspension of patent rights or the creation of the COVAX vaccine initiative to supply countries that could not buy them. Once a greater number of vaccines were available, and prioritizing access to them was no longer the main ethical-le al issue, the debate arose in many countries about the opportunity to incorporate vaccination as a legal duty. This involved changing the majority opinion in the world;although already the subject of discussion before the pandemic, it was argued to be a moral duty to receive the recommended vaccines to preserve public health and that of others. World public opinion was very attentive to this issue of compulsory vaccination, perhaps due to the rejection that vaccines aroused in certain sectors of the population and, in particular, the vaccine against Covid-19. The discussion about the balance between the freedom of individuals and the achievement of a collective interest as important as public and individual health was resolved at the legal level by the courts of justice. Specifically, the rulings of the Supreme Court in the United States and the European Court of Human Rights in Europe established criteria that were basically convergent. Both courts understand that states have the competency to oblige the population to be vaccinated in order to safeguard their health as long as certain requirements are met: a serious risk of a pandemic, a safe and effective vaccine to combat the disease exists, and the absence of less invasive measures to achieve the same result. These rulings have served to support the specific legal measures that were adopted during the pandemic by both the different states of the United States and the member states of the Council of Europe. Necessarily different concepts have been confused in the debate, in particular those of mandatory and forced vaccination, which do not belong to the same category because they limit different fundamental rights and do so with different levels of intensity. When speaking of mandatory vaccination, reference is made to a duty whose non-compliance determines a legal consequence, be it an economic sanction or a limitation of a right. Thus, the individual who neglects the obligation to be vaccinated will be fined, have their freedom of movement restricted, their working conditions altered or their employment and salary suspended. The legal consequence is not the forced vaccination of those who resist the vaccine, but generally an economic fine. On the contrary, when it comes to forced vaccination, the individual who disregards the obligation will be legally compelled to be vaccinated, resorting even to force if necessary. In other words, the right affected directly by the measure here is the integrity of the individual. These are, therefore, two measures of different significance, from the perspective of the rights ultimately affected by the limitation, and this difference must be taken into account from the principle of proportionality. In this paper we offer an overview of the various responses adopted by different States in relation to whether or not vaccination is mandatory, which have ranged from mandatory for certain groups or even for the entire population. Among those measures of indirect persuasion for vaccination are "covid passports". Our work identifies a broad agreement in the international community on the compatibility between mandatory vaccination and the safeguarding of fundamental rights when certain conditions are met. It is also recognized that proportionality in the adoption of measures is the most effective way to achieve the desired objective of reaching high levels of vaccination in the population. In any case, it would have been desirable to have advanced formulas of persuasion that would have gone beyond information and training, without incurring in the adoption of measures that strongly restrict personal liberty, such as compulsory vaccination. Faced with this international agreement, we do not find shared criteria in other areas related to vaccines: their development and authorization, their fair distribution, or information about them. This absence of shared visions and cooperation gives rise to rivalries that reinforce the traditional clashes between powers. As the purpose of the work is to compare the legal foundations of the mandatory na ure of vaccines in two territories that exert significant influence in other parts of the world, and to do so from a contextual perspective. The work has not attempted to carry out an exhaustive approach to any of the many questions raised, but rather to outline, based on some of the most accredited jurisprudential and doctrinal sources, some provisional conclusions which, at least in some cases, must be subject to successive revisions.

Family Matters: Navigating the Intentional Precarity of Racialized Migrant and Refugee Workers in Canadian Meatpacking

Au Canada, l'industrie de conditionnement de la viande dépend fortement d'une main-d'œuvre composée d'immigrés et d'immigrants racialisés, dont beaucoup sont d'anciens réfugiés. Au printemps 2020, l'industrie a connu des épidémies dévastatrices de COVID-19 qui ont entraîné des centaines d'infections, de nombreux décès et la fermeture d'usines dans le sud de l'Alberta. Sur la base des résultats d'un partenariat de recherche communauté-université, les intersections entre le statut d'immigration et les conditions de travail auxquelles sont confrontés les travailleurs immigrés-réfugiés sont analysées dans l'industrie de conditionnement de la viande en Alberta. À partir de 225 réponses à un sondage et de 17 entrevues qualitatives avec des travailleurs immigrants, immigrés et réfugiés, le concept de " précarité intentionnelle " est avancé pour explorer les stratégies utilisées par l'industrie pour maintenir une main-d'œuvre docile. Cet article apporte trois contributions. Premièrement, nous présentons des comptes-rendus originaux des épidémies de COVID-19 de 2020 dans l'industrie canadienne de conditionnement de la viande du point de vue des travailleurs immigrés et migrants ;deuxièmement, nous démontrons que les travailleurs immigrés et migrants ne sont pas seulement des travailleurs autonomes, mais plutôt des personnes intégrées dans des réseaux de soins et de parenté à la fois locaux et transnationaux ;et troisièmement, nous dévoilons la relation tendue entre les travailleurs immigrés et migrants, leurs familles et les environnements de travail sales, difficiles, dangereux (3D) et, pendant le COVID-19, mortels. Nous postulons que les familles agissent comme un tampon contre le travail en 3D en offrant protection et assistance en temps de crise, comme les épidémies de COVID-19 dans les abattoirs. Pourtant, l'obligation de subvenir aux besoins de la famille est souvent la raison principale pour laquelle les travailleurs acceptent un emploi dans l'industrie de la viande.Alternate :In Canada, the meatpacking industry relies heavily on a workforce comprised of racialized migrants and immigrants, many of whom are former refugees. In the spring of 2020, the industry saw devastating COVID-19 outbreaks leading to hundreds of infections, numerous fatalities and plant closures in Southern Alberta. Based on findings from a community-university research partnership, the intersections of immigration status and the conditions of work faced by im/migrant-refugee workers are analyzed in the Alberta meatpacking industry. Drawing on 225 survey responses and 17 qualitative interviews with im/migrant and refugee workers, the concept of 'intentional precarity' is advanced to explore the strategies that the industry uses to maintain a docile workforce. This paper makes three contributions. First, we present original accounts of the 2020 COVID-19 outbreaks in Canadian meatpacking from the perspective of im/migrant workers;second, we demonstrate that im/migrant workers are not just autonomous labourers, but rather people embedded in caring and kin networks that are both local and transnational;and third, we unpack the fraught relationship between im/migrant workers, their families and the dirty, difficult, dangerous (3D) - and, during COVID-19, deadly - work environments. We argue that families act as a buffer against 3D work by offering protection and assistance in times of crisis, such as the COVID-19 outbreaks in slaughterhouses. Yet, obligations to support family are also often the primary reason for workers to take jobs in meatpacking in the first place.

Patent and Pandemic: Exploring Duties, Obligations and Responsibilities

Patents are based on a delicate policy to promote technological progress by incentivising the inventor and enabling others to participate in the innovation process through public disclosure. Patent being a property does not fit in the rigid proprietary framework, given its goal to promote the public good. The limits to patent rights on one hand and duties and obligations on the other complement patent rights, enabling the system to promote social good. However, in practice, an aggressive assertion of patent rights often ignores the duties and obligations recognised under the patent system. The "exclusivity” of patents imposes a duty on third parties to respect the patentee's patent rights. However, while recognising the duties and obligations of the patentee, the patent systems put less emphasis on it in practice. Though limits to patent rights such as research exemptions, compulsory licences and governmental use are recognised statutorily and judicially, an appreciation of duties and obligations may produce a more pragmatic result. In the current pandemic situation, open and collaborative efforts such as Open COVID Pledge, non-assertion of exclusive rights on technologies and research tools assisting in the vaccine production reflect promising approaches. Nevertheless, the challenges as the accessibility and affordability of the potential vaccine are still on. Gandhi's perspective on trusteeship could be contextualised in the patent realm to promote a duty-based regime in tune with the broader goals of patent policy. Against this backdrop, the present chapter explores the edifice and relevance of duties and obligations under the patent system in the light of contemporary challenges. © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2022.

Wi-Fi Based Touchless Bell Ringing System for Temples

Due to the dread of the pandemic Covid-19 spreading, everyone is staying away from public properties in today's situation. People are even afraid of ringing temple bells, which is a gesture of devotion. Even if they desire to ring the bell, the pandemic prevents them from doing so. The people will be able to ring the temple bell without having to touch it at all owing to this project. The main components employed in this project are an Arduino UNO R3 and ESP8266 boards. An ultrasonic sensor is linked to one ESP8266 board, and it identifies persons when they come within the designated distance range. A relay is attached to the Arduino UNO, which is then connected to a motor. When a person enters the range of the ultrasonic sensor, the ultrasonic sensor sends a message to the relay via the Wi-Fi connection created between the ESP8266 1 and ESP8266 2. As the temple bell is connected to the motor, it will ring automatically after the relay and motor work in sequence. This effort will assist people in fulfilling their religious obligations without constraint. © 2022 IEEE.

The Concept of Force Majeure in Commercial Contracts and Its Interpretation during Pandemic in North Macedonia

A pandemic, defined as an epidemic spread over larger regions, is of course not unknown in the world. There are several pandemics in history that have left a great impact on humanity. However, so far there has not been a pandemic of such proportions and consequences as the Covid-19 pandemic.. It literally paralysed life and led to unprecedented health, economic and political consequences on a global scale. As has been the case in every area, Covid-19 has also had a serious impact on legal systems. Many countries were not ready with appropriate legislation to deal with the pandemic in terms of implementing appropriate measures to help their citizens. Because of that, a large number of trade agreements were not realised or their realisation was made difficult. What was a serious problem in trade agreements that could not be realised and what is the subject of primary analysis in this paper is the concept of force majeure (vis major), its regulation and the question of whether the pandemic can be considered as a force majeure event. Uncertainty in the interpretation of outdated provisions or lack of appropriate provisions regulating force majeure in pandemic conditions has led to many citizens not being able to exercise their rights derived from contracts and thereby creating dysfunctionality in legal systems. In this paper, it is essential to review the force majeure clause, its concept, development and representation in different legal systems, by making a brief comparison between French law and English law and determining key regulations on an international level. At the same time, the main focus of research will be on the regulations in North Macedonia and the manner of regulating this concept of force majeure. It is also equally important to find the answer to the question of the role of legal systems, whether law as such will continue to exist in the same form and with the same content or whether we already are in the phase of creating the so-called pandemic law, i.e., whether the pandemic initiates a rearrangement of the concept of force majeure in trade agreements in North Macedonia, as well as everywhere in the world.

Developing an international public health cooperation mechanism for the cruise industry

The cruise industry has suffered heavy setbacks owing to the COVID-19 pandemic outbreak. Domestic and global pandemic control measures-involving rules varying across countries as well as distinct legal systems-were escalated. We aimed to illustrate the need to establish a public health cooperation mechanism for the cruise industry. First, we analyzed the legal dilemma pertaining to pandemic prevention and control in cooperative situations;namely, the legal loopholes in the prevention, control, and rescue of cruise ships. Second, we focused on international collaboration during cruise ship rescues amid the pandemic, exploring solutions for current industry problems. Third, by analyzing Chinese practices in cruise-related areas, this paper guides the development of a public health cooperation mechanism for the cruise industry. In sum, we call upon the international community to develop such a mechanism within the scope of international law in terms of public health security and pandemic prevention. Research methodology: This is a practical research paper. Per our analysis of the United Nations Convention on the Law of the Sea and International Health Regulations of the World Health Organization, we studied the global legal issues pertaining to cruise epidemic prevention and control by sorting out legal regulations. We conclude that an international cooperation mechanism for cruise epidemic prevention and control should be established to ensure the cruise industry's sustainable development.

The Impact corona pandemic on the Authorization contract: (A comparative study)

It is well known that the Corona pandemic is a global pandemic, as declared by the World Health Organization, as it disrupted all life facilities and made the world in a state of anxiety and alertness, Therefore, the authorization contract in the civil law, which is one of the so-called contracts, and it is of great significance in various areas of life and is considered a contract in which a person resides in his place in a permissible behavior according to what is stated in the definition of the Iraqi civil law in the text of Article 927. The Iraqi legislator has divided the authorization into types, including the public authorization, the private authorization, the penal authorization and the authorization of vehicles, The legislator mentioned several characteristics that distinguished the authorization contract. Among the most prominent obligations that the legislator mentioned to the agent is to preserve the funds of his client, in addition to an obligation not to exceed the limits of his client, and to exert the necessary care in implementing the authorization. The authorization contract may be terminated by law, in the event of the death of the agent or the client, or if one of them departs from the eligibility, or the authorization ends with voluntary reasons represented by the principal dismissing his agent or the right of the agent to retire the authorization. © 2022, Association Res Militaris. All rights reserved.

A value-oriented psychological contract: Generational differences amidst a global pandemic.

The COVID-19 pandemic has changed the landscape of working conditions world-wide, fast tracking the reality of the digital-driven workplace. Concepts such as remote working, working-from-home and hybrid working models are now considered as the "new normal." Employes are expected to advance, flourish and survive in this digitally connected landscape. Different age and generational groups may experience this new organizational landscape differently and may expect different organizational outcomes in exchange for their inputs. Accordingly, the study investigated differences regarding the value-oriented psychological contract expectations of employes from different generational groups. An ANOVA test for significant mean differences and a post hoc test for multiple comparisons were conducted on a sample of (N = 293) employes in the services industry in Southern Africa (85%) and other European countries (15%). The observed generational cohort differences regarding value-orientated psychological contract expectations for job characteristics and work-life balance could be utilized to develop interventions and strategies to promote retention of employes in the post-pandemic digital-orientated workplace.

Coronavirus Pandemic and Contractual Justice: Legal Solutions and Realistic Approaches: A Study in Qatari Civil Law and Comparative Practices

This article examines challenges and proposes legal solutions for the enforcement of contracts especially after the transformation of the economy following Covid-19 and related governmental measures that have swept throughout the world since December 2019. Maximising the role of the judge and increasing the contractual parties' involvement in phases of contractual disputes constitute the core of this research. This article argues for strengthening the contractual guarantees by advocating for the use of the two contract doctrines of force majeure that normally lead to termination of contractual obligations, and changed circumstances that may trigger intervention of the judge to lift the economic burden of the debtor and reach a fair solution. This article also argues for adopting a more flexible approach to the application of the doctrine of change of circumstances during the performance of the contract that not necessarily relies on this traditional distinction between force majeure and hardship.

Importancia de las estrategias en las Obligaciones Tributarias frente a la Emergencia Sanitaria Covid-19 en Pymes de Cuenca, Ecuador

Ecuador has among its main revenue taxes;however, tax compliance represents a divergence between the state objective of collecting taxes for public investment and people’s willingness to avoid paying taxes. Due to the health crisis caused by Covid-19, tax collection decreased, public debt rose and GDP declined, during this crisis the government decreed, in March 2020, several measures that prevented companies from carrying out their activities normally, facing a weak economy in the process of reactivation. The objective was to analyze the importance of tax compliance for the country and the panorama of SMEs in the city of Cuenca in the context of the Covid-19 global pandemic, considering their income, sources of employment, and income tax caused from the periods 2016 to 2020. For the study, a methodology with a mixed approach was used, descriptive scope from a non-experimental and longitudinal design of group evolution in the SMEs of the canton Cuenca-Ecuador, whose result shows the impact of the pandemic in the first year leading to confinement and strong restrictions such as free movement were imposed, which brought about the socioeconomic effect that affected a third of the population. Therefore, a proposal of generic strategies was established to support tax obligations in order to avoid penalties and strengthen the contribution to the country.Alternate :Ecuador tiene entre sus principales ingresos los impuestos, sin embargo, el cumplimiento tributario representa divergencia entre el objetivo estatal de recaudar impuestos para la inversión pública y la disposición de las personas de obviar el pago de impuestos. Debido a la crisis sanitaria provocada por el Covid-19 la recaudación tributaria decreció, la deuda pública se elevó y el PIB declinó, durante esta situación el gobierno decretó, en marzo del 2020 varias medidas que impidieron a las empresas realizar sus actividades con normalidad, enfrentándose a una economía débil y en proceso de reactivación. El objetivo del presente estudio es analizar la importancia del cumplimiento tributario para el país y el panorama de las Pymes cuencanas en contexto de la pandemia mundial Covid-19, considerando sus ingresos, fuentes de empleo e impuesto a la renta causado de los periodos 2016 al 2020. Para el estudio se empleó una metodología con enfoque mixto, alcance descriptivo desde un diseño no experimental y longitudinal de evolución de grupo en las Pymes del cantón Cuenca (Ecuador), cuyo resultado se desprende el impacto de la pandemia en el primer año llevando al confinamiento y se impusieron fuertes restricciones como la libre circulación, lo que trajo consigo el efecto socioeconómico que afectó a un tercio de la población. Por lo cual, se estableció una propuesta de estrategias genéricas que apoyen a las obligaciones tributarias a fin de que su cumplimiento sea de manera apropiada evitando sanciones y a su vez se fortalezca la contribución al país.Alternate :O Equador tem entre seus principais impostos de renda, no entanto, o cumprimento fiscal representa uma divergência entre o objetivo do Estado de cobrar impostos para investimentos públicos e a vontade das pessoas de evitar o pagamento de impostos. Devido à crise de saúde causada pelo Covid-19, a arrecadação de impostos diminuiu, a dívida pública aumentou e o PIB diminuiu. Durante esta situação, o governo decretou, em março de 2020, várias medidas que impediram as empresas de realizar suas atividades normalmente, enfrentando uma economia fraca no processo de reativação. O objetivo deste estudo é analisar a importância do cumprimento fiscal para o país e as perspectivas para as PMEs em cuenca no contexto da pandemia global Covid-19, considerando sua renda, fontes de emprego e imposto de renda para os períodos de 2016 a 2020. Para o estudo foi utilizada uma metodologia com abordagem mista, de escopo descritivo a partir de um desenho não experimental e longitudinal da evolução do grupo nas PMEs do cantão Cuenca (Equador), cujo resultado mostra o imp cto da pandemia no primeiro ano que levou ao confinamento e foram impostas fortes restrições como a livre circulação, o que trouxe consigo o efeito socioeconômico que afetou um terço da população. Portanto, foi estabelecida uma proposta de estratégias genéricas para apoiar as obrigações fiscais a fim de garantir o cumprimento adequado, evitar penalidades e reforçar a contribuição para o país. Traduzido com a versão gratuita do tradutor - www.DeepL.com/Translator O Equador tem entre seus principais impostos de renda, no entanto, o cumprimento fiscal representa uma divergência entre o objetivo do Estado de cobrar impostos para investimentos públicos e a vontade das pessoas de evitar o pagamento de impostos. Devido à crise de saúde causada pelo Covid-19, a arrecadação de impostos diminuiu, a dívida pública aumentou e o PIB diminuiu. Durante esta situação, o governo decretou, em março de 2020, várias medidas que impediram as empresas de realizar suas atividades normalmente, enfrentando uma economia fraca no processo de reativação. O objetivo deste estudo é analisar a importância do cumprimento fiscal para o país e as perspectivas para as PMEs em cuenca no contexto da pandemia global Covid-19, considerando sua renda, fontes de emprego e imposto de renda para os períodos de 2016 a 2020. Para o estudo foi utilizada uma metodologia com abordagem mista, de escopo descritivo a partir de um desenho não experimental e longitudinal da evolução do grupo nas PMEs do cantão Cuenca (Equador), cujo resultado mostra o impacto da pandemia no primeiro ano que levou ao confinamento e foram impostas fortes restrições como a livre circulação, o que trouxe consigo o efeito socioeconômico que afetou um terço da população. Portanto, foi estabelecida uma proposta de estratégias genéricas para apoiar as obrigações fiscais a fim de garantir o cumprimento adequado, evitar penalidades e reforçar a contribuição para o país.

A Clinician's Obligation to be Vaccinated: Four Arguments that Establish a Duty for Healthcare Professionals to be Vaccinated Against COVID-19.

This paper defends four lines of argument that establish an ethical obligation for clinicians to be vaccinated against COVID-19. They are:(1) The obligation to protect patients against COVID-19 spread;(2) The obligation to maintain professional competence and remain available for patients;(3) Clinicians' role and place in society in relation to COVID-19;(4) The obligation to encourage societal vaccination uptake.These arguments stand up well against potential objections and provide a compelling case to consider acceptance of COVID-19 vaccination a duty for all clinicians. This duty brings with it the implication that vaccine refusal amounts to a dereliction of the professional's ethical obligations, which means such clinicians should be subject to disciplinary action. Furthermore, this duty provides grounding for mandatory vaccination policies for clinicians.

ANALYSIS OF LEGAL REGULATION OF CONTRACTUAL OBLIGATIONS IN THE CIVIL LAW SYSTEM

Contractual obligations are the most common type of obligation. They arise on the basis of the concluded contract and their conditions are defined both by the law, and the agreement of the parties. At the same time, in the modern world, there is a dynamic increase in the value of contractual obligations, which necessitates in-depth study of them. In addition, the analysis of the possible legal consequences of the COVID- 19 pandemic on contractual obligations is relevant within this topic. The purpose of the study is to analyse the legal regulation of contractual obligations in the civil law system, as well as to identify gaps in legislation and possible ways to improve it in this area. During the writing of the article the author used general scientific methods of cognition: analysis, synthesis, inductive and deductive methods, analogy, comparison, dialectical logic and systems approach. In addition, special methods were used in the work: formal-legal, formal-logical, historical-legal, method of comparative legal research. In particular, the application of the comparative law method has contributed to a comprehensive study of contractual obligations in civil law in comparison with different countries. The historical-legal method has contributed to the study of the evolution of research in the field of contractual obligations in civil law, beginning with research conducted during the Roman Empire. The formal-legal method helped to reveal the peculiarities of the provisions of regulations on contractual obligations. The article is devoted to the theoretical development of contractual obligations in the system of civil law. In addition, international and European experience in the development of contractual obligations has been studied. The author also focuses on the analysis of COVID-19 as a circumstance that prevents the performance of the contract and releases the parties from liability, in particular, examines in detail whether COVID-19 can be considered a force majeure. © 2022 Transilvanian Association for the Literarure and Culture of Romanian People (ASTRA). All rights reserved.