35. Points out that the sharing of domestic and family responsibilities between women and men is a sine qua non for the advancement and achievement of equality between women and men; calls on universities and higher education institutions to recognise that women learners may have specific additional responsibilities outside of learning, such as caring for young children or elderly relatives; stresses the need for universities to supply parents – especially women – with a sufficient quantity of high-quality, affordable and accessible childcare, including community centres, so as to facilitate their equal participation in studies and res ...[+++]earch; also encourages the introduction of a greater variety of study modes, such as part-time and distance learning, and, in this connection, reminds the Member States and the EU institutions to increase the level of financial support for lifelong learning in order to enable women to continue their studies, to re-enter the workforce and to balance their professional and personal responsibilities;

5. Paragraphs 2 and 3 shall apply only if the shareholder does not attribute to the sum of the securities received and those held in the transferring company, a value for tax purposes higher than the value the securities held in the transferring company had immediately before the partial division.

5. Paragraphs 2 and 3 shall apply only if the shareholder does not attribute to the sum of the securities received and those held in the transferring company, a value for tax purposes higher than the value the securities held in the transferring company had immediately before the partial division.

Production of bulk organic chemicals by cracking, reforming, partial or full oxidation or by similar processes, with a production capacity exceeding 100 tonnes per day

Production of hydrogen (H) and synthesis gas by reforming or partial oxidation with a production capacity exceeding 25 tonnes per day

G. whereas, on average, around 14% of women in employment in the EU work in industry, though this figure rises to 25% in some countries; whereas, of that average figure, more than 21% are employed on a part-time basis, and whereas women represent 65% of part-time workers in the industrial sector,