De belasting in box 3 staat onder druk vanwege het forfaitaire rendement.Deze scriptie onderzoekt of windmolencertificaten fiscaal aantrekkelijker zijn in box 2.Particulieren zonder aanmerkelijk belang overwegen hiervoor een persoonlijke bv.Bij box 2 geldt belasting op werkelijk dividend na vennootschapsbelasting.Dit …

Managed realignment (MR) involves repositioning coastal or river flood defenses to re-establish tidal flooding and restore intertidal ecosystems in reclaimed areas. The restoration of intertidal ecosystems contributes to flood risk management and achieving nature conservation objectives. However, MR …

Two modern trends in insurance are data-intensive underwriting and behavior-based insurance. Data-intensive underwriting means that insurers analyze more data for estimating the claim cost of a consumer and for determining the premium based on that estimation. Insurers also offer behavior-based insurance. …

Background Children with speech sound disorders (SSD) are at higher risk of communication breakdown, but the impact of having an SSD may vary from child to child. Determining the severity of SSD helps speech-language therapists (SLTs) to recognise the extent of the problem and to identify and prioritise …

This article explores the decision-making processes in the ongoing development of an AI-supported youth mental health app. Document analysis reveals decisions taken during the grant proposal and funding phase and reflects upon reasons why AI is incorporated in innovative youth mental health care. An …

Shellfish are a healthy source of protein but more strict regulation for traditional shellfish fisheries and fluctuations in population size warrant a need for sustainable and more reliable alternatives. These alternatives can be, for example, the culturing of new species like hard clam (Mercenaria mercenaria). …

Background: Dietetic treatment of adults with obesity can result in effective weight loss with health improvements. However, it remains unclear which components of dietetic consultation are key for successful treatment of individual patients. Therefore, the aim of this study is to explore dietitians' …

This study presents a methodology designed to optimize various parameters of each access point within a Multiple-Input Single-Output (MISO) Visible Light Communication (VLC) system. The primary objective is to enhance both power and spectral efficiencies. A MISO-VLC model is presented based on experimental …

Sociaal werkers brengen mensen, groepen en gemeenschappen sociaal in beweging en ondersteunen de onderlinge verbinding. Het is boeiend en dynamisch werk én, omdat sociaal werk zo’n breed domein is, ook veelzijdig werk. Welke functie je uiteindelijk ook gaat uitoefenen (maatschappelijk werker, creatief …

The sustainability transitions in our society requires deliberate collective action from multiple organisations. This implies a need to develop and implement new business models and re-design value networks. Collaborative sustainable business modelling (CSBM) is often proposed to fill this gap. CSBM …