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 …

We developed a lesson where students construct a qualitative representation to learn how clock genes are regulated. Qualitative representations provide a non-numerical description of system behavior, focusing on causal relation-ships and system states. They align with human reasoning about system dy-namics …

De scriptie onderzoekt hoe de Natuurschoonwet 1928 (NSW) en de mogelijke afschaffing van de landbouwvrijstelling de fiscale druk beïnvloeden wanneer een melkveehouderij wordt beëindigd. Vier scenario’s worden doorgerekend: staking met en zonder NSW-landgoedstatus en met of zonder landbouwvrijstelling. …

Report: Regional development indicators, Creating a database on regional development indicators at Nuts 2 and Nuts 3 levels - work in progress. Migration; and more precisely international migration; is currently a ‘hot topic’ for especially policymakers and politicians in EU member states. Our Horizon …

‘Het atelier’ is in de kunstgeschiedenis meermaals doodverklaard – eerst door de opkomst van conceptuele kunst, later door de digitale revolutie. Maar wie naar de hedendaagse kunstpraktijk kijkt, ziet dat kunstenaars en cultuurwerkers hun werkruimtes onverminderd hard nodig hebben. Ook beleidsmakers …

The built environment requires energy-flexible buildings to reduce energy peak loads and to maximize the use of (decentralized) renewable energy sources. The challenge is to arrive at smart control strategies that respond to the increasing variations in both the energy demand as well as the variable …

“Teaching is both an art and a science” (Harrison & Coll, 2008 p.1). Good teaching excites students and cultivates their curiosity to learn more than they are asked. But what if students’ blank faces tell you that the teaching did not land, what can you do? Using an analogy or metaphor to explain the …

Data-driven modeling is an imperative tool in various industrial applications, including many applications in the sectors of aeronautics and commercial aviation. These models are in charge of providing key insights, such as which parameters are important on a specific measured outcome or which parameter …

Dit spel is tot stand gekomen in samenwerking met studenten van de master Talent Development & Creativity Rijksuniversieit Groningen (Maleah Knevel en Emma Kok), studenten van de Pabo Hanzehogeschool Groningen (Matthijs Smid, Jason Engbers, David Veen, Milan Kingma) en van Toegepaste Psychologie Hanzehogeschool …

Social innovation and co-creation have been discussed in academic literature for the last twenty years. However, the interrelatedness and application of these concepts in European Union policy deserves more attention. In our study, we focus on this relationship and application, by analysing the value …