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In this note we study Morita contexts and Galois extensions for corings. For a coring over a (not necessarily commutative) ground ring we give equivalent conditions for to satisfy the weak. resp. the strong structure theorem. We also characterize the so called \QTR{em}{cleft}\QTR{em}{-Galois extensions} over commutative rings. Our approach is similar to that of Y. Doi and A. Masuoka in their work on (cleft) -Galois extensions.

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