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De verlaagde registratiebelasting bij aankoop van de enige eigen woning in Vlaanderen: nood aan een minimumduur tot hoofdverblijfplaats als waarborg tegen fiscaal misbruik?
No full textDeze masterproef onderzoekt het verlaagd tarief van 3% (dan wel 2%) registratiebelasting bij de aankoop van een woning in Vlaanderen. Om hiervoor in aanmerking te komen, moet de belastingplichtige aan een aantal voorwaarden voldoen. Een vereiste inzake een minimumduur als hoofdverblijfplaats ontbreekt echter. Hierdoor ontstaat de mogelijkheid dat een belastingplichtige zich slechts tijdelijk domicilieert en de woning vervolgens verhuurt.
In dit onderzoek wordt nagegaan of het invoeren van een verplichte minimumduur tot hoofdverblijfplaats een gepaste waarborg kan vormen tegen fiscaal misbruik. Daartoe wordt eerst onderzocht hoe fiscaal misbruik juridisch wordt ingevuld, en hoe de Vlaamse Belastingdienst (VLABEL) specifieke situaties beoordeelt binnen het kader van het verlaagd verkooprecht. Daarbij wordt ook stilgestaan bij de impact van VLABEL’s benadering op de rechtszekerheid van de belastingplichtige.
Tot slot wordt, aan de hand van een rechtsvergelijking met het Brussels Hoofdstedelijk Gewest en het Waals Gewest, een voorstel tot hervorming uitgewerkt om deze leemte in de Vlaamse regelgeving op te vangen
Implementing citizen science activities for climate action: the I-CHANGE Day
No full textThe H2020 I-CHANGE project (Individual Change of HAbits Needed for Green European transition) aims to actively engage citizens in tackling climate change through citizen science practices. To this end, I-CHANGE has collaborated with citizens and stakeholders across eight Living Labs (LLs) situated in seven countries representing diverse geographical and climatic regions. This paper presents the I-CHANGE Day, an event organized simultaneously in the eight LLs, with the aim of collecting and analyzing data on air pollution and meteorological variables through citizen science and raise public awareness on climate change and individual adaptation measures. The paper details the methodology adopted to facilitate the citizens' participation and the implementation of the proposed activities in contrasting social and environmental settings, and the outcomes of these various citizen science activities. The two main activities implemented in the present case study were air pollution monitoring using Smart Citizen Kits (SCKs) and comparing personal temperature and humidity perception with observations acquired through MeteoTrackers sensors. The results show significant community involvement and provide useful insights for enhancing the effectiveness of international citizen science initiatives. They also highlight the importance of a co-creative process to capture different objectives and capabilities of LLs. Across all LLs, the activities presented engaged groups ranging from 8 to 60 citizens, who demonstrated high levels of interest and effectively acquired the skills to operate the low-cost sensors. This study further aims to facilitate the replication of the proposed campaign across other LLs in other areas of the globe.Funding
The author(s) declare that financial support was received for the research and/or publication of this article. This project, I-CHANGE (2022–2025) has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 101037193.
Acknowledgments
This study was conducted as part of the I-CHANGE project (2022–2024, EC grant agreement 101037193). We thank all participants and institutions involved in the project and Living Labs for their contributions to data collection and analysis. We are very grateful to all the staff from the I-CHANGE Living Labs teams for their role in implementing the LL activities, and to Juan Quintero Marín (University College Dublin) for his contribution to this paper. We would also like to acknowledge the key role played by all stakeholders who engaged in the initiative and made the organization of the I-CHANGE Day possible: AMS Institute (Amsterdam, the Netherlands), Civic Centre Verdum (Ajuntament de Barcelona, Spain), Bike Library (Dublin, Ireland),
Genoa Amateur Bikers’ Association (Genoa, Italy), the sociocultural non-profit organization Avansa Limburg (Hasselt, Belgium), the Botanical Garden of Jerusalem (Jerusalem, Israel), the Paglayiri Market and Cité An Market (Ouagadougou, Burkina
Faso), as well as Laura Ceraldi, Josep María Perelló, Marc Gasulla, Jordi Cherta, Carles Mesa, and Marcos Lloret from the Jesuïtes Educació Foundation
Achieving a first detailed understanding of risky (motor)cycling behavior among Vietnamese adolescents: Findings from video elicitation focus groups
No full textIntroduction: Vietnamese adolescents are at high risk on roads. There has been limited focus on the underlying motives for their risky (motor)cycling behaviors, particularly risky-prone circumstances from interactions with other road users in the local traffic environment. This study aims to explore risky behaviors among Vietnamese adolescents and the motives behind them, considering these behaviors as consequences of their interaction with the local traffic environment. Methods: This study employed video elicitation focus groups to explore the risky (motor)cycling behaviors of Vietnamese adolescents and their underlying motives. Videos were recorded by adolescents to capture perspectives from both moped and motorcycle riders. Focus groups were conducted to gain insights into their behaviors and their motives, with responses categorized according to the research questions and sub-questions. Results: Adolescents engaged in risky behaviors, such as riding in the wrong lane and dangerous overtaking, influenced by the risky behaviors from other road users (motorcyclists, cyclists, cars, pedestrians). They tend to mimic or avoid these behaviors by engaging on their own without careful consideration. Both objective and subjective safety can explain these situations. Conclusion: Comprehensive strategies including education, engineering, and enforcement, are recommended to help educators, practitioners and policymakers enhance traffic safety among adolescents in Vietnam. Traffic safety education should focus on skill development and awareness of local traffic situations. Dedicated lanes for bikes and e-bikes should be established. Motorcycle Graduated Driver Licensed programs and stricter enforcement could help reduce illegal motorcycle use.The study was supported by the Special Research Fund (BOF20BL02) of Hasselt University, Belgium; and the grant from the University of Economics Ho Chi Minh City (CS-2020-52)
Een mobiel augmented reality systeem met behulp van een projector
No full textProjector-camera (ProCam)-systemen worden breed ingezet in toepassingen zoals dynamische projectiemapping, augmented reality en mens-computerinteractie. Voor deze toepassingen is nauwkeurige en robuuste objecttracking cruciaal om aanpassing aan beweging of veranderende omgevingen mogelijk te maken. Deze masterproef onderzoekt en vergelijkt drie trackingmethoden voor realtime ProCam-opstellingen met als doel het identificeren van de meest geschikte methode voor specifieke toepassingsscenario's.
De evaluatie omvat ArUco-markertracking, diepteregistratie via KISS-Matcher en visuele SLAM. Deze methoden worden getest via gestandaardiseerde experimenten in realistische omgevingen en gesimuleerde tests waarbij nauwkeurigheid, robuustheid tegenover occlusie en beweging, en praktische inzetbaarheid in dynamische projectieomgevingen worden gemeten.
De resultaten tonen aan dat markergebaseerde technieken een precisie van gemiddeld 18,79 mm bieden maar fysieke plaatsing en continue zichtbaarheid vereisen, terwijl SLAM-alternatieven markerloos werken maar 40% minder beelden per seconde kunnen verwerken. Uit dit onderzoek blijkt dat de optimale trackingmethode afhangt van toepassingsspecifieke factoren zoals de beschikbare hardware, belichtingsomstandigheden en eigenschappen van het projectie-oppervlak. Deze masterproef biedt praktische richtlijnen voor het selecteren van de meest geschikte trackingbenadering binnen ProCam-systemen in verschillende gebruiksscenario's
When less is more: resource constraints and radical innovation in family firms and non-family firms
No full textWhile radical innovation is crucial for long-term organizational success, resource constraints often challenge endeavors toward novel ideas, products, and services. Although there is increasing evidence of the positive impact of resource constraints on radical innovation performance, much still needs to be uncovered regarding the conditions that facilitate this positive impact. Drawing on the recombinative innovation perspective, we explicate the positive impact of knowledge and financial constraints on radical innovation. Moreover, we identify firm type-specifically the distinction between family and non-family firms-as a crucial organizational contingency that sheds more light on the focal relationship. Using data from a broad sample of Belgian firms, we find support for our hypothesis that financial constraints can spur a higher likelihood of introducing radical innovation. Moreover, family firms can better transform knowledge constraints into radical innovation, whereas non-family firms are better at generating radical innovation from financial constraints. By considering the impact of organizational characteristics on firms' ability to innovate from specific constraints radically, we deliver more detailed results on the link between resource constraints and radical innovation.The authors gratefully acknowledge the Centre for Research & Development Monitoring (ECOOM) for providing access to the CIS data. We also sincerely thank the participants of DRUID21, the EIASM 16th Workshop on Family Firm Management Research, and the 3rd Workshop on Governance in Private Firms for their valuable feedback on earlier versions of this paper
De invloed van de juridische geletterdheid van de CEO op de internationalisering van Vlaamse KMO’s
No full textLegaal vandalisme: Een mensenrecht op kraken?
No full textVooreerst is onderzoek gedaan naar hoe kraken en krakers worden behandeld in het Belgische rechtssysteem. Daaruit is vastgesteld dat België een sterke bescherming van eigendom toekent. Er is geen ruimte voor een mensenrecht op kraken. Sterker zelfs de wetgeving heeft zeer strikte uithuiszettingsprocedures waardoor enig tijdelijk gebruiksrecht door de kraker praktisch onmogelijk wordt gemaakt.
Vanuit die vastelling is beroep gedaan op het rechtssysteem van Nederland en Engeland. Nederland vormt een inspiratiebron voor België omdat het rechtssysteem een verdergaand gebruiksrecht op een gebouw door krakers erkent dan België. Voornamelijk wanneer een eigenaar een gebouw langdurig laat leegstaan wordt krakers een tijdelijk gebruiksrecht toegekend. Dezelfde redenering is gevonden in Engeland. Engeland gaat echter verder doordat het rechtssysteem via adverse possession erkent dat een kraker zelfs eigendom kan verwerven. Deze mogelijkheid is echter beperkt door steeds striktere voorwaarden. In elk geval hanteren deze laatste rechtssystemen een socialere eigendomsopvatting in vergelijking met België.
Hierdoor rijst de vraag wat is eigendom en is het rechtvaardig in ons huidig Belgisch rechtssysteem en samenleving? Op die vraag is gekeken naar het boek van Dagan, A Liberal Theory of Property. In kort, kan op basis van de rechtsfilosofie van Dagan worden geconcludeerd dat omwille van het autonomie-verhogende karakter van eigendom een mensenrecht op kraken zou gerechtvaardigd kunnen worden
Life Cycle Assessment of Novel Two-Terminal (2T) and Four-Terminal (4T) Perovskite/CIGS Solar Cells
No full textPerovskite solar cells are an emerging photovoltaic technology promising higher efficiency than monocrystalline silicon solar cells. This study assesses the environmental impacts of novel two-terminal (2T) and four-terminal (4T) perovskite/copper indium gallium selenide (CIGS) tandem solar cells at technology readiness levels (TRL) 3 (2T configuration) and 4 (4T configuration). Based on the life cycle assessment (LCA) methodology, impacts are assessed from cradle to gate, focusing on climate change impacts per 1 m2 of solar cell, 1 kWp of module capacity, and the environmental 1 kWh of produced energy. Other relevant environmental impact categories, cumulative energy demand (CED) and energy payback time (EPBT), are also considered. The impacts of critical parameters are a sensitivity analysis. The LCA results indicate global warming impacts (GWI) of 49 and 50 kg CO2eq/m2, 170 and 174 kg CO2eq/kWp for the 2T and 4T configurations, respectively. For both configurations, the GWI ranges from 3.2 to 5.6 gCO2eq/kWh. Prospective investigated in climate change impact assessments suggest that manufacturing impacts may increase by 4% by 2050 without climate policies because of changes in the European energy mix. Conversely, stringent climate policies could reduce climate change impacts by 77%. The sensitivity analyses identify electricity use as the most critical factor for climate change impacts. CED values are 1219 and 1266 MJ/m2 for the 2T and 4T configurations, respectively. For impacts per energy output, the CED is 4231 and 4380 MJ/kWp for the 2T and 4T configurations, respectively. For both configurations, the CED ranges from 80 to 140 kJ/kWh. The average EPBT values are 0.74 and 0.76 years for the 2T and 4T configurations, respectively.This study received funding from the European Union's Horizon 2020 research and innovation program under grant no. 850937 (PERCISTAND). The authors thank Romain Carron for his support during the execution of this work
Feasibility and Perceptions of Telerehabilitation Using Serious Games for Children with Disabilities in War-Affected Ukraine
No full textThis study aimed to evaluate the feasibility of using serious games for the (tele)rehabilitation of children with disabilities affected by the Ukrainian war. Additionally, it provides requirements for technologies that can be used in war-affected areas. Structured interviews and Likert scale assessments were conducted on-site and remotely with patients of the tertiary care facility in Ukraine. All participants used the telerehabilitation platform for motor and cognitive training. Nine serious games were employed, involving trunk tilts, upper limb movements, and head control. By mid-September 2023, 186 positive user experiences were evident, with 89% expressing interest in continued engagement. The platform's accessibility, affordability, and therapeutic benefits were highlighted. The recommendations from user feedback informed potential enhancements, showcasing the platform's potential to provide uninterrupted rehabilitation care amid conflict-related challenges. This study suggests that serious games solutions that suit the sociopolitical and economic context offer a promising solution to rehabilitation challenges in conflict zones. The positive user experiences towards using the platform with serious games indicate its potential in emergency healthcare provision. The findings emphasize the role of technology, particularly serious gaming, in mitigating the impact of armed conflicts on children's well-being, thereby contributing valuable insights to healthcare strategies in conflict-affected regions. Requirements for technologies tailored to the context of challenging settings were defined.The development of the platform was funded by the Horizon 2020 European projects AbleGames and GABLE. This study was supported by the Special Research Fund (BOF) of Hasselt University under the number BOF23DOCBL04
De erfrechtelijke reserve van het kind voor en na de wet van 31 juli 2017: een vergelijking
No full textDe wet van 31 juli 2017 betekende de eerste echte hervorming van het Belgische erfrecht en wijzigde de erfrechtelijke reserve van het kind fundamenteel. In deze masterscriptie wordt deze reserve vóór en na de wet van 31 juli 2017 geanalyseerd en vergeleken. Tot slot wordt de regeling na de wet van 31 juli 2017 geëvalueerd in het licht van de beschikkingsvrijheid van de erflater, de erfrechtelijke bescherming van het kind en de maatschappelijke evoluties