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Internationaal belastingrecht in hoofdlijnen /
No full textHet internationaal belastingrecht heeft de laatste jaren een enorme evolutie gekend. Denk hierbij bijvoorbeeld maar aan de BEPS-rapporten van de OESO en de ATAD-richtlijnen op Europees niveau. Dit handboek behandelt het internationaal belastingrecht voornamelijk vanuit het perspectief van het OESO-Modelverdrag waarvan de eerste versie dateert van 1963. De meeste verdragsartikelen worden in het handboek besproken en verder ook toegelicht vanuit een Belgische alsook vanuit Nederlandse visie. Zo nu en dan wordt ook een zijsprong naar het Europese Unierecht genomen indien dat noodzakelijk wordt geacht. Op die manier komen ook de voornaamste Richtlijnen in beeld. (source: publisher's website)Het internationaal belastingrecht heeft de laatste jaren een enorme evolutie gekend. Denk hierbij bijvoorbeeld maar aan de BEPS-rapporten van de OESO en de ATAD-richtlijnen op Europees niveau. Dit handboek behandelt het internationaal belastingrecht voornamelijk vanuit het perspectief van het OESO-Modelverdrag waarvan de eerste versie dateert van 1963. De meeste verdragsartikelen worden in het handboek besproken en verder ook toegelicht vanuit een Belgische alsook vanuit Nederlandse visie. Zo nu en dan wordt ook een zijsprong naar het Europese Unierecht genomen indien dat noodzakelijk wordt geacht. Op die manier komen ook de voornaamste Richtlijnen in beeld. (source: publisher's website
Thermal performance of traditional cavity walls : accounting for complex cavity geometry and bonding variability
No full textAs a significant feature of traditional dwellings and modern rural buildings in China, traditional Chinese cavity walls have always been valued for their material efficiency and thermal performance. However, the thermal implications of their irregular cavity geometries—shaped by diverse bond patterns—remain underexplored. This research, for the first time, aligns traditional Chinese cavity bond patterns with brickwork in international handbooks and combine experimental validation with 3D modeling to quantify the impact of bond patterns and boundary conditions on the thermal performance. Validated simulation results, with deviations under 10 %, show that radiation accounts for approximately 60 % of heat transfer across cavities, while convection has a comparatively minor effect. Thermal resistance ranges from 0.30 to 0.43 W/m2·K for 240 mm cavity walls, with the Flemish bond showing the lowest performance. Larger cavities and increased wall thickness enhance thermal resistance, and cavity walls generally outperform solid walls, albeit modestly. Brick thermal conductivity and surface emissivity are identified as dominant factors influencing energy performance. Moreover, clay infill as a practical strategy is confirmed in improving the thermal performance. This research provides new insights into the optimization of cavity walls for historic building, providing a critical foundation for future hygrothermal simulation and conservation-informed decision-making. The findings suggest that leveraging the unique cavity wall geometry and material strategies could inspire innovative, energy-efficient solutions for building retrofit.As a significant feature of traditional dwellings and modern rural buildings in China, traditional Chinese cavity walls have always been valued for their material efficiency and thermal performance. However, the thermal implications of their irregular cavity geometries—shaped by diverse bond patterns—remain underexplored. This research, for the first time, aligns traditional Chinese cavity bond patterns with brickwork in international handbooks and combine experimental validation with 3D modeling to quantify the impact of bond patterns and boundary conditions on the thermal performance. Validated simulation results, with deviations under 10 %, show that radiation accounts for approximately 60 % of heat transfer across cavities, while convection has a comparatively minor effect. Thermal resistance ranges from 0.30 to 0.43 W/m2·K for 240 mm cavity walls, with the Flemish bond showing the lowest performance. Larger cavities and increased wall thickness enhance thermal resistance, and cavity walls generally outperform solid walls, albeit modestly. Brick thermal conductivity and surface emissivity are identified as dominant factors influencing energy performance. Moreover, clay infill as a practical strategy is confirmed in improving the thermal performance. This research provides new insights into the optimization of cavity walls for historic building, providing a critical foundation for future hygrothermal simulation and conservation-informed decision-making. The findings suggest that leveraging the unique cavity wall geometry and material strategies could inspire innovative, energy-efficient solutions for building retrofit.A
Tussen feest en frustratie : percepties van buurtbewoners over nachtelijke overlast in Gent
No full textNachtlawaai is een sterk subjectief fenomeen dat niet alleen de leefbaarheid van stedelijke buurten beïnvloedt, maar ook een impact heeft op het veiligheidsgevoel en het algehele welzijn van bewoners. Terwijl uitgaansbuurten een belangrijk socio-economisch en cultureel dynamisme met zich meebrengen, kunnen de negatieve gevolgen van nachtelijke geluidsoverlast voor omwonenden aanzienlijk zijn. Dit onderzoek brengt de percepties en ervaringen van buurtbewoners in de directe omgeving van Gentse uitgaansbuurten in kaart, met bijzondere aandacht voor de sociale en psychologische gevolgen van nachtelijke overlast. Door middel van een grootschalige digitale survey, face-to-face afgenomen bij 1.119 buurtbewoners, werd data verzameld over een breed scala aan thema’s: socio-demografische kenmerken, woon- en werksituatie, ervaren overlast en criminaliteit, veiligheidsgevoelens, sociale cohesie en collectieve weerbaarheid, subjectieve beleving van geluidshinder en algemene en mentale gezondheid. De resultaten bieden diepgaand inzicht in hoe bewoners hun woonomgeving en veiligheidsgevoel ervaren en welke strategieën zij hanteren om met nachtelijke overlast om te gaan. Daarnaast wordt onderzocht welke rol sociale cohesie en collectieve weerbaarheid spelen bij het omgaan met en tegengaan van nachtelijk lawaai. Verder wordt gekeken naar verschillen tussen subgroepen, zoals gezinnen met jonge kinderen, werkenden en ouderen, om te begrijpen welke factoren de beleving van geluidsoverlast versterken of temperen. Deze bevindingen laten zien hoe een samenspel van individuele gevoeligheid en sociale dynamiek de perceptie van geluidshinder beïnvloedt. De inzichten uit dit onderzoek bieden waardevolle handvatten voor beleidsmakers en lokale actoren om een duurzaam evenwicht te vinden tussen een levendig nachtleven en de leefbaarheid van stedelijke woonbuurten.Nachtlawaai is een sterk subjectief fenomeen dat niet alleen de leefbaarheid van stedelijke buurten beïnvloedt, maar ook een impact heeft op het veiligheidsgevoel en het algehele welzijn van bewoners. Terwijl uitgaansbuurten een belangrijk socio-economisch en cultureel dynamisme met zich meebrengen, kunnen de negatieve gevolgen van nachtelijke geluidsoverlast voor omwonenden aanzienlijk zijn. Dit onderzoek brengt de percepties en ervaringen van buurtbewoners in de directe omgeving van Gentse uitgaansbuurten in kaart, met bijzondere aandacht voor de sociale en psychologische gevolgen van nachtelijke overlast. Door middel van een grootschalige digitale survey, face-to-face afgenomen bij 1.119 buurtbewoners, werd data verzameld over een breed scala aan thema’s: socio-demografische kenmerken, woon- en werksituatie, ervaren overlast en criminaliteit, veiligheidsgevoelens, sociale cohesie en collectieve weerbaarheid, subjectieve beleving van geluidshinder en algemene en mentale gezondheid. De resultaten bieden diepgaand inzicht in hoe bewoners hun woonomgeving en veiligheidsgevoel ervaren en welke strategieën zij hanteren om met nachtelijke overlast om te gaan. Daarnaast wordt onderzocht welke rol sociale cohesie en collectieve weerbaarheid spelen bij het omgaan met en tegengaan van nachtelijk lawaai. Verder wordt gekeken naar verschillen tussen subgroepen, zoals gezinnen met jonge kinderen, werkenden en ouderen, om te begrijpen welke factoren de beleving van geluidsoverlast versterken of temperen. Deze bevindingen laten zien hoe een samenspel van individuele gevoeligheid en sociale dynamiek de perceptie van geluidshinder beïnvloedt. De inzichten uit dit onderzoek bieden waardevolle handvatten voor beleidsmakers en lokale actoren om een duurzaam evenwicht te vinden tussen een levendig nachtleven en de leefbaarheid van stedelijke woonbuurten.C
Large extension of C. elegans lifespan in diluted axenic medium : a balancing act between different survival responses
No full textAxenic dietary restriction (ADR) represents a powerful and unique DR regimen for C. elegans as it robustly extends lifespan independently of well-known key genes associated with DR, such as those of insulin/IGF-1 signaling, skn-1, and pha-4. Here, we analyze C. elegans survival in a dilution series of axenic medium to explore the dependency of lifespan extension on nutrient availability. We find a non-linear relationship between lifespan and axenic nutrient levels with a four-fold axenic dilution yielding peak longevity. Notably, lifespan extension at specific dilutions permits maintenance of reproductive potential and survivability after bacterial reintroduction, indicating a partial reliance on adult reproductive diapause mechanisms. Genetic analyses found the involvement of AMPK/aak-2, sir-2.1, and cbp-1 in mediating lifespan extension across the axenic dilution spectrum, the essential role of daf-16 and hlh-30 under severe nutrient scarcity, and the specific contribution of bli-4 to standard ADR longevity. These findings elucidate that C. elegans lifespan extension under different levels of nutrient restriction is governed by overlapping yet distinct genetic pathways.Axenic dietary restriction (ADR) represents a powerful and unique DR regimen for C. elegans as it robustly extends lifespan independently of well-known key genes associated with DR, such as those of insulin/IGF-1 signaling, skn-1, and pha-4. Here, we analyze C. elegans survival in a dilution series of axenic medium to explore the dependency of lifespan extension on nutrient availability. We find a non-linear relationship between lifespan and axenic nutrient levels with a four-fold axenic dilution yielding peak longevity. Notably, lifespan extension at specific dilutions permits maintenance of reproductive potential and survivability after bacterial reintroduction, indicating a partial reliance on adult reproductive diapause mechanisms. Genetic analyses found the involvement of AMPK/aak-2, sir-2.1, and cbp-1 in mediating lifespan extension across the axenic dilution spectrum, the essential role of daf-16 and hlh-30 under severe nutrient scarcity, and the specific contribution of bli-4 to standard ADR longevity. These findings elucidate that C. elegans lifespan extension under different levels of nutrient restriction is governed by overlapping yet distinct genetic pathways.A
Proportion of forest surrounding breeding habitat predicts newt condition and fluctuating asymmetry
No full textWe need urgent conservation efforts to curb global amphibian declines. Individual indicators provide valuable insights into how amphibian populations respond to different management practices. We compared body condition and fluctuating asymmetry of individual alpine newts (Ichthyosaura alpestris) from ten populations across a gradient of both terrestrial and aquatic structural habitat complexity. Newt body condition was better in ponds surrounded by a greater proportion of forest (estimate ± SE = 0.46 ± 0.11). Moreover, newts in such ponds were more symmetrical than conspecifics in ponds surrounded by less forest (estimate ± SE = −0.25 ± 0.09). Neither structural complexity of ponds nor the complexity of the terrestrial environment had a significant impact on alpine newt body condition and fluctuating asymmetry. Our findings suggest a sufficient proportion of forest adjacent to the breeding habitat is important in sustaining adult condition of a common semi-aquatic amphibian.We need urgent conservation efforts to curb global amphibian declines. Individual indicators provide valuable insights into how amphibian populations respond to different management practices. We compared body condition and fluctuating asymmetry of individual alpine newts (Ichthyosaura alpestris) from ten populations across a gradient of both terrestrial and aquatic structural habitat complexity. Newt body condition was better in ponds surrounded by a greater proportion of forest (estimate ± SE = 0.46 ± 0.11). Moreover, newts in such ponds were more symmetrical than conspecifics in ponds surrounded by less forest (estimate ± SE = −0.25 ± 0.09). Neither structural complexity of ponds nor the complexity of the terrestrial environment had a significant impact on alpine newt body condition and fluctuating asymmetry. Our findings suggest a sufficient proportion of forest adjacent to the breeding habitat is important in sustaining adult condition of a common semi-aquatic amphibian.A
Farming on the fringes : collective action in weak institutional environments
No full textPublic defense: 2025-06-13D
Exploring the application of novel thermophilic anammox granular sludge for sustainable nitrogen removal from warm wastewaters
No full textNitrogen removal from wastewaters is quintessential for environmental pollution abatement, addressing a major global challenge. Anaerobic ammonia oxidation (anammox) is a sustainable biological nitrogen removal processes, where ammonium and nitrite in the wastewater are converted to nitrogen gas. However, its successful worldwide application is limited mainly to mesophilic conditions (20-40⁰C). Recently, the long-term cultivation of thermophilic anammox culture enriched in a novel Ca. Brocadia at 50°C was reported for the first time [1], opening new possibilities for treating nitrogen-rich hot wastewaters (e.g. from thermophilic sludge digestion).Here, we report the first thermophilic anammox granular biofilm process demonstrating high nitrogen removal rates (NRR), relevant for . An expanded granular sludge bed (EGSB) reactor was started up with planktonic thermophilic anammox enrichment culture at 50⁰C and fed with ammonium and nitrite as substrates. With stepwise increments in the shear stress, the aggregation of planktonic cells was triggered and eventually resulted in granulation. Following granulation, the EGSB reactor was operated at an unprecedented NRR of ≈10 gN/L/d, the highest ever reported for thermophilic anammox. Amplicon sequencing revealed a high enrichment (65-80%) of Ca. Brocadia as the dominant anammox genus in the granules. Additionally, preliminary results from short term batch assays revealed broad and narrow optimal growth pH and temperature ranges for thermophilic anammox granules, respectively. Together, our results provide a proof of high rate thermophilic nitrogen removal technology, highlighting further opportunities to integrate with partial-nitritation for sustainable treatment of nitrogen-rich warm wastewaters.Nitrogen removal from wastewaters is quintessential for environmental pollution abatement, addressing a major global challenge. Anaerobic ammonia oxidation (anammox) is a sustainable biological nitrogen removal processes, where ammonium and nitrite in the wastewater are converted to nitrogen gas. However, its successful worldwide application is limited mainly to mesophilic conditions (20-40⁰C). Recently, the long-term cultivation of thermophilic anammox culture enriched in a novel Ca. Brocadia at 50°C was reported for the first time [1], opening new possibilities for treating nitrogen-rich hot wastewaters (e.g. from thermophilic sludge digestion).Here, we report the first thermophilic anammox granular biofilm process demonstrating high nitrogen removal rates (NRR), relevant for . An expanded granular sludge bed (EGSB) reactor was started up with planktonic thermophilic anammox enrichment culture at 50⁰C and fed with ammonium and nitrite as substrates. With stepwise increments in the shear stress, the aggregation of planktonic cells was triggered and eventually resulted in granulation. Following granulation, the EGSB reactor was operated at an unprecedented NRR of ≈10 gN/L/d, the highest ever reported for thermophilic anammox. Amplicon sequencing revealed a high enrichment (65-80%) of Ca. Brocadia as the dominant anammox genus in the granules. Additionally, preliminary results from short term batch assays revealed broad and narrow optimal growth pH and temperature ranges for thermophilic anammox granules, respectively. Together, our results provide a proof of high rate thermophilic nitrogen removal technology, highlighting further opportunities to integrate with partial-nitritation for sustainable treatment of nitrogen-rich warm wastewaters.C
Claiming democracy and environmental justice at the margins : land rights and urban informality as sites of mobilization in Morocco
No full textSince 2011, Morocco has been experiencing major political upheavals. From the February 20th movement to the birth of the Hirak Al-Rif in 2017, numerous mobilizations broke out all over the country. Each of these mobilizations has its own specificities, both in terms of the forms of demands and the contexts in which they took place. This article aims to make a productive contribution to this global reflection by offering an innovative rereading of the dynamics of social and political transformation in North Africa, more specifically in Morocco. It does so by analyzing the increasing social conflicts between the State’s efforts to privatize land and natural resources to revitalize the economy, and marginalized populations who resist their dispossession. It will examine how 2011’s revolutionary movements opened new opportunities for marginalized communities to claim their rights. As a result of the destabilization of existing power structures, power relations between marginalized groups and the State have become increasingly radicalized: from the struggle for housing and access to public services—primarily water and electricity—in informal urban areas to the struggle for land rights and access to resources in rural areas. Throughout the article, it will be shown that thesemobilizations have challenged, in their own way, the methods by which the Moroccan state appropriated and managed its territory.Since 2011, Morocco has been experiencing major political upheavals. From the February 20th movement to the birth of the Hirak Al-Rif in 2017, numerous mobilizations broke out all over the country. Each of these mobilizations has its own specificities, both in terms of the forms of demands and the contexts in which they took place. This article aims to make a productive contribution to this global reflection by offering an innovative rereading of the dynamics of social and political transformation in North Africa, more specifically in Morocco. It does so by analyzing the increasing social conflicts between the State’s efforts to privatize land and natural resources to revitalize the economy, and marginalized populations who resist their dispossession. It will examine how 2011’s revolutionary movements opened new opportunities for marginalized communities to claim their rights. As a result of the destabilization of existing power structures, power relations between marginalized groups and the State have become increasingly radicalized: from the struggle for housing and access to public services—primarily water and electricity—in informal urban areas to the struggle for land rights and access to resources in rural areas. Throughout the article, it will be shown that thesemobilizations have challenged, in their own way, the methods by which the Moroccan state appropriated and managed its territory.A
Mixed emotions and the climate crisis in contemporary Anglophone fiction
No full textEmotional responses to the climate crises are typically split between neg-ative feelings (including concern, fear, and anxiety) and the need for more hopeful or utopian scenarios. This chapter focuses on how contemporary Anglophone fic-tion blurs this binary by immersing readers in affectively complex situations. Dif-ferent — and sometimes opposing — emotions are brought together in a progres-sion that reflects the trajectory of closeness and distance in readers’ engagement with the protagonists. I discuss two recent novels in which style and narrative pat-terns give rise to this emotional dynamic,Weatherby Jenny Offill andThe Living Sea of Waking Dreams by Richard Flanagan. The mixed affects elicited by these works of climate fiction promise to enrich and nuance the cultural repertoire of environmental emotions.Emotional responses to the climate crises are typically split between neg-ative feelings (including concern, fear, and anxiety) and the need for more hopeful or utopian scenarios. This chapter focuses on how contemporary Anglophone fic-tion blurs this binary by immersing readers in affectively complex situations. Dif-ferent — and sometimes opposing — emotions are brought together in a progres-sion that reflects the trajectory of closeness and distance in readers’ engagement with the protagonists. I discuss two recent novels in which style and narrative pat-terns give rise to this emotional dynamic,Weatherby Jenny Offill andThe Living Sea of Waking Dreams by Richard Flanagan. The mixed affects elicited by these works of climate fiction promise to enrich and nuance the cultural repertoire of environmental emotions.B
