...De werkkostenregeling De weg naar implementatie! White paper UNIT4 HR Solutions BV, 2012 INHOUDSOPGAVE 1. Inleiding 2. Stappenplan 3. De nieuwe fiscale werkelijkheid 4. Vier vragen over de WKR-overstapper 5. Projectmatige aanpak 6. UNIT4 HR Solutions BV 3 4 8 13 14 15 Mr. Liesbeth Meester Loonheffingenspecialist UNIT4 HR Solutions BV De inhoud van deze white paper is samengesteld door mr. Liesbeth Meester, loonheffingenspecialist bij UNIT4 HR Solutions. Liesbeth heeft na haar studie ruim 10 jaar gewerkt als belastingadviseur bij PwC, met als specialisme loonheffingen. De werkkostenregeling heeft zij bij diverse organisaties geïmplementeerd. Op basis van die praktijkervaring is de inhoud van deze white paper tot stand gekomen. Suggesties voor verbetering van deze white paper? Neem contact op met liesbeth.meester@unit4.com PAGINA 2 van 17 1. INLEIDING De werkkostenregeling vervangt het oude fiscale systeem van belastingvrije vergoedingen en verstrekkingen aan werknemers. Doel daarvan is vereenvoudiging. De wet is in werking getreden op 1 januari 2011, maar werkgevers kunnen kiezen om de overstap naar het nieuwe regime uit te stellen tot uiterlijk 2014. In plaats van de oude fijnmazige regelgeving per arbeidsvoorwaarde gaat de werkkostenregeling uit van een budgettair systeem. Administratieve vastlegging op werknemerniveau is daarbij niet langer noodzakelijk. Elke werkgever (te beoordelen per loonheffingennummer!) kan 1,4% (vanaf 2013: 1,6%) van de fiscale...
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...Bana has many native forests are allocated according to quite dangerous slopes. IV. The tourist attractions : 1. Linh Ung pagoda: Located on the beautiful location, sacred, and incredibly poetic, Linh Ung Pagoda as a masterpiece in terms of architectural value, artisticity, and spirituality. The temple of ecotourism destinations Bana, nearly 1,500 meters above sea level, is the intersection of heaven and earth, of yin and yang, a perfect combination between modern and traditional architecture. The temple is one of three "Linh Ung Tu" (Linh Ung Non Nuoc, Linh Ung Bana, Linh Ung Bai But) forming a triangle with a solid tripod embrace the beautiful city of Da Nang. The temple was inaugurated in early 2004, but retains architecture ancient beauty, bold architecture Vietnam temples with curved roofs, the four corners is the dragon head, but the roof top with two dragons flanking a moon, and large yard is lined with stone. The main hall of the temple is decorated meticulously, art and...
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...Economic and social development of Latin America has something to do with different geographical factors. These include the productivity of lands, health conditions, frequency and intensity of natural disasters, settlement patterns, makeup and spatial distribution of productive activities, colonial experiences. Latin America has considered geography as unchangeable, true it is, but still it does not imply that policies should overlook or better yet ignore this fact. Geographically speaking, the whole Latin America lies in different latitudes of the Earth. Thus, places in this region experiences different climate patterns and seasons. This leads us to our first geographical factor that affects their development, the productivity of land. Latin America is known for agricultural products such as vegetables, root crops, and meat. These yields are needs climate and soil conditions that will satisfy for their growth. Considering the climate and soil conditions in temperate and tropical zones of Latin America, it is highly possible that the productivity of their lands differs, as well. However, those in temperate zones yield more crops than those in the tropical. The difference is the result of inputs used by temperate zones farmers that used technological advancements such as fertilizers, tractors, seeds and labour force that increases the yields whether or not the climate and soil type suit the crop. This difference is brought about by the advances...
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...The Bible says that this beautiful Earth on which we live was created by God for Adam and Eve to live in and those we are the descendants of Adam and Eve. For centuries many philosophers in the East and in the West including the Greek philosopher Aristotle believed that earth is the centre of this universe. It was left to Galileo, a prominent mathematician of Padua University to announce his discovery on January 17, 1610 that the Earth is a planet just like other planets revolving round the Sun, which is a star. It was also established that the sun due to its gravitational pull attracts all these planets which revolve round it. Apart from the Earth there are some other planets which go round the sun. These planets, however, vary in size and also in their distance from the sun. They have their own orbits, and the period of rotation also varies in each case. Some of these planets have satellites called moons, varying in number. Some do not have any satellites. Normally, if they do not have a counter pull, they should have been dragged into the sun by the gravitational pull. These gravitation pulls of the sun and the counter pulls of the planets are called centrifugal forces. The planets revolve round the sun in their own specific orbits. These planets could be arranged in an order based on their distance from the sun. The nearest to the sun is Mercury and the next is Venus. Third comes the Earth. Later in the same order come Mars, Jupiter, Saturn, Uranus, Neptune and Pluto...
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...Global Warming Global warming, an increase in the earth's temperature due to the use of fossil fuels and certain industrial and agricultural processes leading to a buildup of “greenhouse gases” (principally carbon dioxide, methane, nitrous oxide, chlorofluorocarbons, and water vapor) in the atmosphere. Since 1896 it has been known that these gases reduce the escape of the earth's infrared radiation into space and this function to maintain the earth's relatively warm temperature. This is called the greenhouse effect. Although there is broad agreement that human activity, such as burning fossil fuels has reached a scale that is beginning to influence climate, there is much uncertainty and debate over how much and how fast the climate will warm. Elevated global temperatures could result in coastal flooding and the shifting of major climatic zones and may have serious implications for agricultural productivity. Since 1850 there has been a mean rise in global temperature of approximately 1.8 Fahrenheit and a 28 percent rise in carbon dioxide levels. While most scientists think this temperature rise to the increase in carbon dioxide levels, other scientists argue that this temperature rise could just be part of a natural fluctuation; such fluctuations have been recorded for tens of thousands years and operate in short-term as well as long-term cycles. Because of the difficulty of distinguishing between emissions caused by humans and those caused by natural sources, and a number...
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...Warnings from the scientific community are becoming louder, as an increasing body of science points to rising dangers from the ongoing buildup of human-related greenhouse gases — produced mainly by the burning of fossil fuels and forests. Global warming is when the temperature of the earth rises which causes the earth to heat up. This effect happens because of greenhouse gases carbon dioxide ,water vapors, nitrous oxide and methane .These gases trap heat and light from the sun in the earths atmosphere which therefore increases the temperature of the earth. This is a negative impact on the earth and it effects humans ,animals, plants, and climates. A major theory to what causes global warming is the greenhouse effect . The greenhouse effect is when heat and light is trapped in earths atmosphere as a result of this happening the temperature rises. The greenhouse effect has a positive and a negative side on the positive side the greenhouse effect makes earth adaptable for people to live on, without it the earth would be freezing, or on the other hand it would be very hot. Although the greenhouse effect makes it able for humans to function and live on this earth if there gets to be to many gases the earth can get warmer and plants,animals,and humans might die. The reason why humans would die because there would be less food,corn,wheat, vegetables and fruits. Global warming is affecting many parts of the world. Global warming makes the seas rise and when the water rises it covers...
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...Global Patterns of Heating and Circulation Atmospheric circulation is a very large scale movement of air in which thermal energy is distributed on the surface of the earth. The atmospheric circulation changes from year to year because of several factors. Some of the factors are mid-latitude depressions, tropical cells, and other random pressure systems. Global Atmospheric Circulation is a result of the Earth being heated from energy produced from the Sun, however, this heat is unevenly distributed across the Earth's surface. Equatorial and tropical regions receive much more solar energy than the mid latitudes and the Polar Regions. The tropics receive more heat radiation than they end up emitting. In contrast, the Polar Regions emit more heat radiation than they receive. If there were no heat transferred from the tropics to the Polar Regions the tropics would get continue to get hotter and the Polar Regions would continue to get colder. This latitudinal heat imbalance is what causes the circulation of the atmosphere and the oceans. About 60% of heat energy ends up being re-distributed around the planet by the atmospheric circulation and about 40% is re-distributed by the ocean currents. 1 One way that heat is transferred from the equator to the poles is by a single circulation cell in which air moves from the tropics to the poles and then back. This single-cell circulation model was originally proposed in the 1700's by Hadley. With the Hadley Cell...
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...The Bible says, “For thus saith the Lord that created the heavens; God himself that formed the earth and made it; he hath established it, he created it not in vain, he formed it to be inhabited…” (King James Version, Isaiah 45:18). In Christian teaching, God not only created Heavens and Earth, but expressed His delight in His creation. This creation meant, everything encompassing the trees, the rivers and all kinds of elements that go into preserving the environment (Genesis 1:31). Therefore, the destruction of the environment is against God’s will. The main problem in the stewardship model is the fall of mankind into a state of sin and depravity (Genesis 3). As a result of the fall, we are in rebellion against God. We no longer act as the stewards we ought to be regarding the earth and its resources. Therefore, we tend towards exploitation and abuse. In addition, the earth has been cursed as a result of the fall (Romans 8:20; Genesis 3:17-18). Action Institute expressed it this way; “Nature now produces floods, fires, earthquakes, weeds, and crop destroying insects (“A Biblical Perspective on Environmental Stewardship”). This makes proper stewardship even more difficult; we are not only fighting our natural tendency to exploit and abuse, but also fighting against an earth that is cursed (Genesis 3:17). 2. The Earth and Everything in it Belongs to the Lord The earth is God’s creation and man is His steward over His creation. According to the Merriam Web Dictionary...
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...deep space. b Humans mine coal. h Continents deflect ocean currents. k Winds generate waves. c Plants release oxygen. n A stream carves a canyon. l Fish live in oceans. e Asteroid impacts Earth. a 2. Describe how the intensity of sunlight (insolation) varies as a function of latitude. Insolation decreases with increased latitude. 3. How does insolation explain why the equator hotter than the poles? The sun shines on the equator 100% of the time. 4. What effect does tilting the Earth’s rotational axis have on the distribution of solar radiation (insolation)? It causes seasons. 5. Why it can be winter in the U.S. when it is summer in Australia? Because of the way the Earth tilts toward the sun. When it is summer in the US, it is winter in Australia. 6. At what latitude are direct rays hitting during each season in the U.S.? Spring Summer Fall Winter 0-23.5N 23.5N-0 0-23.5S 23.5S-0 7. What would happen to temperatures in Australia if Earth’s tilt angle increased during summer in the northern hemisphere and why? It would become much colder in Australia. 8. Compare and contrast compositional and mechanical boundaries in the Earth. The Earth has 3 compositional layers: 1. Crust-composed of silicate rock. There are 2 separate types: continental and oceanic. 2. The mantle: consisting of ultramafic silicate rock which can flow when subjected to long duration...
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...opening and compelling look into the future of our planet. I had heard of global warming and thought I knew about it, but this documentary really opened my eyes. If steps are not taken now to try to reverse the effects of global warming, we will be without a home in the very near future. We can all do more to reduce the amount of carbon emissions being release into the atmosphere. It is up to us or there will be no hope for future generations. Global warming is simply an increase in the average temperature of the air near earth’s surface and the temperature of the oceans. The cause of global warming is the increase in greenhouse gases, mainly carbon dioxide, in the earth’s atmosphere. What normally happens when the sun’s rays reach the earth they are bounced back into outer space. With global warming is these greenhouse gases trap the rays from the sun and hold them in the atmosphere increasing the temperature in the air. This is known as the greenhouse effect. Why should we worry if the temperature is increasing? Well this increase in temperature is already having serious effects on the planet. Global warming causes drastic changes in normal weather patterns. Some areas are getting too much rain while other areas are in a severe drought. When the temperature in the air increases, so does the temperature of the oceans. The significance of this is huge. Hurricanes depend on warm water to form, and in 2005 we saw the largest number of storms ever and the most devastating...
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...The last cell asociated is called the polar cell. The polar cell makes heat rise and then spreads it out and it then travels towards the poles. The air spreads out from the polar high and the surface winds are easterly at the surface. If the air is circuated higher than the poles, the air may then drop and form a polar high. There is also the factor of solar equator which si the latitutde beneath the sun. the sun is positioned there vertically only at midday. The solar equator varies during the year because of our earth orbit. In more of the cold or polar areas the rays from the sun strike the earth in a slant and then less energy is delivered to the tropics. Seasonal variation in temperature and day length increases with latitude because of the rotation of the axis. Global temperature diffrentials happen to create winds and drives the atmospheric circulation. Atmospheric circulation is a huge movement of air where energy is distributes on the surface of the earth. From year to year out atmospheric circulation changes due to...
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...Pole to Pole I came to know how the power of sun drives our world’s climate and the life giving cycle of water. How animals adapt to the climate of planet earth. Also learned about the climate zones and how the sun shapes the earth’s climate as a whole. The animals shown in the film adapt to their environment depend on many things like the animals that live in the severe cold weather (very low temperature) such as polar bears and caribou have thick furs. The caribou specifically has hollow winter hair and the polar bear has many layers including fur which helps them stay warm in the cold climate in which they live in. Amur leopard also lives in cold weather but they do not have fur as thick as the polar bears. Another animal that lives in such a severe cold weather are penguins, since they live more together in groups, they densely pack themselves together to keep warm. This happens by the body temperature that radiates out of a penguin and helps warm another. On the other hand, the animals that live in the rainforest live a life without much difficulty because there is a lot of rain falling, which helps grow plants and once those plants are eaten by herbivores, then the carnivores have something big and healthy to eat. Moreover, the rain is the ultimate reason for the animals living in the rainforest to survive easily compare to the animals living in the severe cold weather. As the availability of food, water and a habitat become accessible in the rainforest for them to live...
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...Various other models predict the nation's vulnerability. Bangladesh is the nation most vulnerable to global climate change in the world, according to German Watch’s Global Climate Risk Index (CRI) of 2011. This is based on the analysis of impacts of major climate events that occurred around the world in the twenty-year period since 1990. The reasons are complex and extremely intertwined. Located at the bottom of the mighty GBM river system (comprising the Ganges, the Brahmaputra and the Meghna), Bangladesh is watered by a total of 57 trans-boundary rivers coming down to it: 54 from neighbouring India and 3 from Myanmar. The country, which has no control of the water flow and volume, drains to the Bay of Bengal over 90% of the total run-off generated annually. Coupled with the high level of widespread poverty and increasing population density, limited adaptive capacity and poorly funded, ineffective local governance have made the region one of the most adversely affected in the planet. There are an estimated one thousand people in each square kilometre, with the national population increasing by 2 million people each year. Almost half the population is in poverty (Purchasing Power Parity of $1.25 per person a day). Hence these people do not have the ability to respond to a natural disaster and the government cannot help them.[2] Effects[edit] It is projected that, by 2020, from 500 to 750 million people will be affected by water stress caused by climate change around the world...
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...life 2. A framework a person brings to decision making 3. A filter or lens which a person uses to interpret life and the world around them”. (p. 51). Essentially, a worldview is a combination of what worldly individuals believe to be true that ultimately becomes the driving force behind every emotion, decision and action. Part Two The Question of Origin: How Did Life Begin? How Did Mankind Come Into Existence Genesis 1:26 supports the origin of life and the existence of mankind. Accordingly, God created man in His own image; in the image of God He created him; male and female He created them (Genesis 1:27) He formed man from the dust of the earth (Gen 2:7) which this would seem to support Pantheism if you stopped reading there. This also means that our origin is from God and we were put here to have dominion over the earth. The Question of Identity: What Does It Mean To Be Human? Are Humans More Important Than Animals? From a Biblical perspective, humans are more impotent than animals. Jesus talks about this in Mathew by explaining that we are worth more than many sparrows. The most profound part of his explanation was the example he shared in respect to how God looks after that bird with love (Mathew 10:29-30). To be human means that we are in the image of God and we are created a little lower than the angels (Psalm 8:5). This also means that like angels do for us, we protect the animals (Gen 2:15). The Question of Meaning/Purpose: Why Does Mankind Exist? Why...
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...earthquakes? Uniformitarianism is a theory that states that past events are happening today and will happen in the future. What we do today has an effect on the geologic formation and structure and can lead to natural disasters. 5. In what ways do geologic processes affect your daily life? Daily life can be interrupted by flooding, tornadoes, earthquakes and wildfires destroying communities and resources that provide stability. Chapter 2: Critical and Creative Thinking Questions 1 & 3 1. When astronauts brought back rock samples from the Moon, the minerals present were mostly the same as those found on Earth. Can you think of reasons why this might be so? Would you expect minerals on Mars or Venus to be the same, or at least very similar, to those on Earth? Moon and Earth are close neighbors so some of the similarities are to be expected. Mars, Venus and Earth are inner planets and similar because they are small and made up of solid rock like materials. 3. Which of the following materials are minerals, and why (or why not)? Water; beach sand; diamond; wood; vitamin pill; gold nugget; fishbone; emerald. Water is not a mineral because it is a liquid. Beach sand, diamond, gold nugget and emerald are all minerals because they form naturally. Fishbone is not a mineral because it comes from fish. Wood is not a mineral because it is created from trees. Vitamin pill is not a mineral because it is an organic substance. Chapter 3: Critical and Creative Thinking Questions...
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