...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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...Susu You Professor Michael Blitz Alternate Worlds 2 October 2013 Movies’ scene I saw from the past has directly affected my thought sometime. I always imagine what happen in the movies is really happening in the real world. The most affective one was this scene where a guy threw his banana skin on the floor when he finished eating it. After a minute a passenger walked by, he steps on the banana skin while he was reading, then he lost his balance and fall down on the ground hard, where his head hits on a huge rock. He died when he was in the hospital. This scene makes me very uncomfortable when I eating banana. I always feel like very time I threw away a banana skin, I will kill a person on the street. At the same time when I see someone eating it or seeing a skin on the floor will also make me think that way. One day I realized its true. This is really happening in the real world. Banana has turn into an evil fruit. They try to revenge because we keep eating them. This will bring a big consequence to the world, because non-living thing started killing people for revenge, human population will start decreasing because we need the nutrients from the fruits, so people need to eat them it daily basic to keep sickness away from them, but at the same time they don’t know every time they finishing eat a banana, a person in the world will die. So in next ten years, human population will be decreasing on a big amount of portion. In end we...
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...GEOGRAPHY STYUDY GUIDE William Morris Davis- father of American geography, Light year- a unit of distance equal to the distance that light travels in one year Terrestrial planets- Mercury, Venus, Earth, and Mars, The terrestrial planets in our Solar System are also known as the inner planets because these planets are the four closest to the Sun. Jovian planets- known as gas giants. There are four Jovian planets: Jupiter, Saturn, Uranus, and Neptune. These four planets also comprise the outer planets. Solar systems- comprises the Sun and its planetary system of eight planets Rotation- when a planet or moon turns all the way around or spins on its axis one time. The axis of rotation is an imaginary line going from the north pole to the south pole. Revolution- earth goes around the sun once a year Tropic of Cancer- also referred to as the Northern tropic, is the circle of latitude on the Earth that marks the most northerly position at which the Sun may appear directly overhead at its zenith Tropic of Capricorn- It is the southernmost point on Earth where the sun's rays can be directly overhead at local noon. It is also one of the five major circles of latitude dividing the Earth Contour lines- a line on a map or chart joining points of equal height or depth Often shortened to contour The weather elements- Insolation- is a measure of solar radiation energy received on a given surface area and recorded during a given time Electromagnetic spectrum- is the range...
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...Warming LIB100, Maurice Broadwater Professor Kahn Fall 2012 Topic: Is Global warming is a fact or fiction. Thesis: Scientific research states that global warming is happening because the earth temperature went up by 1.4 degrees. Selection and Evaluation of Sources: For my first source I used the website article from the NY times. I found this website article by searching the internet search engine Google using the following terms Global Warming. I chose this website article because it argues that global warming is increases as long as emissions increase. The website article is current because it was updated on Jan 8, 2013. It is authoritative because at the bottom of the page is has a legit contact us. The purpose of the website article is to give a better insight to whoever wants to know the facts about global warming using known facts. For my second source I used the Periodical written by Stephan Battersby from the Academic search premier. I found this periodical by searching the Academic Search Premier using the following search terms, Global warming. I chose this periodical article because it argues that even if emissions from earth was reduced, global temperatures would still rise which supports my thesis that global warming is happening because the earth temperature went up by 1.4 degrees. The periodical is current because it was sourced on 9/22/2012. It is authoritative because it the author is a consultant for New Scientist based in London. The...
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...Courtesy of the Merriam-Webster dictionary, environment is the circumstances, objects, or conditions by which one is surrounded. Acts against the environment causes the ozone layer to deplete. The ozone layer is defined as a region of the upper atmosphere containing relatively high levels of ozone, located mostly within the stratosphere. The ozone absorbs large amounts of solar ultraviolet radiation, preventing it from reaching the Earth's surface. When the ozone layer is depleted, it caused the greenhouse effect, a slowdown of the rate at which the earth loses heat, resulting in an increase in the earth’s temperature like a greenhouse. Acid rain is another side effect of harming the environment. It is a by-product of nitrogen oxides or sulfur oxides mixed with rain. In order to reduce the harm that humans inflict on the environment, people can learn to save energy in their homes. When washing clothes, using warm or cold water is better than using hot water. Fluorescent lights should be used if possible. In addition, leaky faucets should be fixed. The cooks should consider using the stove top rather than the oven. During the hot seasons, remember to keep the windows and doors shut while running the air-conditioner. Clean water is a finite source that is rapidly disappearing. To help keep water clean, people should minimize chemical use such as fertilizers, pesticides, and herbicides. Those substances become dangerous once they reach a body of water. If it has to be used,...
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..."Skyfall" by Adele This is the end Hold your breath and count to ten Feel the earth move and then Hear my heart burst again For this is the end I've drowned and dreamt this moment So overdue I owe them Swept away, I'm stolen Let the sky fall When it crumbles We will stand tall Face it all together Let the sky fall When it crumbles We will stand tall Face it all together At skyfall That skyfall Skyfall is where we start A thousand miles and poles apart Where worlds collide and days are dark You may have my number, you can take my name But you'll never have my heart Let the sky fall (let the sky fall) When it crumbles (when it crumbles) We will stand tall (we will stand tall) Face it all together Let the sky fall (let the sky fall) When it crumbles (when it crumbles) We will stand tall (we will stand tall) Face it all together At skyfall [x2:] (Let the sky fall When it crumbles We will stand tall) Where you go I go What you see I see I know I'd never be me Without the security Of your loving arms Keeping me from harm Put your hand in my hand And we'll stand Let the sky fall (let the sky fall) When it crumbles (when it crumbles) We will stand tall (we will stand tall) Face it all together Let the sky fall (let the sky fall) When it crumbles (when it crumbles) We will stand tall (we will stand tall) Face it all together At skyfall Let the sky fall We will stand tall At skyfall...
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...All opportunities promote Social & Environmental Responsibility Google has tried their best to promote the social in all activity and as Google is the big search engine in the world. Google is famous in supporting the environmental responsibility by encouraging the campaign on the global warming. Also Google has tried their best to protect the environment and drive everyone’s attention to care about the environment as well. All opportunities promote Social & Environmental Responsibility Google has tried their best to promote the social in all activity and as Google is the big search engine in the world. Google is famous in supporting the environmental responsibility by encouraging the campaign on the global warming. Also Google has tried their best to protect the environment and drive everyone’s attention to care about the environment as well. Always Considering the Economic Multipliers Google is the service that has financial turnover more than thousand billion. The company has spent a lot of money on their marketing and features in order to be the best in this kind of service. As there are serious financial crisis in the world nowadays, Google has try their best not to fail in the trap of world economy. Always Considering the Economic Multipliers Google is the service that has financial turnover more than thousand billion. The company has spent a lot of money on their marketing and features in order to be the best in this kind of service. As there are...
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...The idea and concept of a God can be seen as different from Aristotle’s Prime Mover. The first issue is that Aristotle’s Prime Mover, or God, is said to know only Himself and, therefore, not know about the Earth we inhabit or have any plan for us; He is also unaffected by us. This differs greatly from the God of the Old Testament (OT) and Jewish belief. This is because He willingly created the Universe and was aware of creating the Earth and man in his own image. The God of the OT also involves himself in human activity and displays his power to those described in the Bible. Another issue is that the God of Judeo-Christian belief is an imminent one. God’s creation was a special act of creation; God gave humans a special role in his creation and the relationship between God and humans is set up involving rules that must be obeyed by the humans. Aristotle’s Prime Mover on the other hand is impersonal and transcendent. The Judeo-Christian God is also not entirely immaterial as shown in the Bible; God first walks in the Garden of Eden and then secondly incarnates himself into the human Jesus. This is very different compared to Aristotle’s Prime Mover which is described as spiritual energy rather than being able to perform anything physical. There are similarities however between Aristotle’s Prime Mover and the Judeo-Christian God, one such being that both of them are shown to of created the universe or world for a purpose. Aristotle believed that the universe was a purposeful place...
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...corporations to be more “green,” but the unfortunate fact is that the progress is not enough to undue over one-hundred years of industrial waste and consumption, waste and consumption that is only growing. Indeed, how can the problem be the solution? The world’s population is on the rise: “More than six billion people currently inhabit the planet, and by the year 2050 this number is likely to grow to more than nine billion.” A growing population will only put a greater strain on the Earth’s all ready life support systems. Greater environmental degradation is beginning to make a palpable mark on the earths climate, with rising average temperatures and seas levels, and these effects will only magnify if business continues as usual. Of course, a technologically sophisticated society, such as ours, might be able to reinvent itself in a way that extends the carrying capacity of the earth and can support the growing population of the human species. The possibility of living within the limits of the Earth’s support systems is available to humanity; the only question is just how does humanity go about reinventing itself to live within those limits. Some have suggested that that corporations can be...
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...Planet Trojan X is approximately 110,546,002 Miles from the sun. Trojan X is very much similar to desert regions on earth with some exceptions. Such as instead of there being climate region changes, the entire planet has the same climate. Since the entire planet has the same climate type there was not much pressure on choosing the location to settle. There were a few things that proved to be necessary though such as a reliable water source and good food source nearby. We had found a great water source with an even greater wildlife and food source nearby. The timespan between night and day is very similar to earth’s timeframe with a few exceptions. Daytime lasts for only 8 hours and nighttime last for an average time of 16 hours due to the position of the planets in between Trojan X and the sun. In the region that we settled in there is a constant breeze that occurs, but on some nights there is a greater breeze that comes through and lowers the temperature drastically. Much like how the temperature in deserts on earth would be. It is very often that it rains on this hemisphere but that doesn’t mean it never rains. There is a timespan from where we will go 12 months with no rain and then the other twelve months of almost constant rain which makes crops a bit of a hassle for half the year. With the majority of Trojan X being a desert planet, there is an overabundance of sand. There are quite a bit of mountains a wild plants growing on them but over all its almost all sand. ...
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...Link: http://www.abc.net.au/btn/story/s3354554.htm Last week we reached a significant point when the number of people on the planet reached 7 billion. It's a big number and it's going to get bigger still. Matt finds out what it could mean for you. CLOSE TRANSCRIPT KID 1: Seven billion. KID 2: Seven billion. KID 3: Seven billion. KID 4: Seven billion. KID 5: Seven billion people. That's how many of us are living on this planet. If we were to all link hands we could wrap around the world 175 times. We could even reach to the moon and back eighteen times. The number of people on our planet is increasing all the time. MATTHEW HOLBROOK, REPORTER: Imagine this grain of rice is one new person added to the planet. And each day our world's population grows by this much. That's 200,000 extra people in a single day. It's a huge number, but it's only in recent history that our population's really taken off. At first, the world grew really slowly. Scientists reckon it took tens of thousands of years to reach the million mark. Over time, things started to speed up. So in the past few years you can see there's been huge growth in a short space of time. That growth is likely to continue towards ten billion by the end of the century. So why is our population getting so high? Well, we have better healthcare and hygiene now than in the past. We've learnt to deal with some dangerous diseases, and more of us are living longer. Australia is growing, too. In the last 50 years our population...
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...Watershed Rhonda Seals Excelsior Wabash Watershed Global warming affects all of us. This is not just a "them" thing, or a "they" thing. Everyone on the planet needs to be aware of the consequences of their actions in contributing to global warming or as most people know it, The Green House Effect. Mankind has been contributing to this since the beginning of time in one way or another. Granted, we are doing more damage now than we did 100 years ago, but nonetheless, damage has been done. The proof is the average global temperature increasing expeditiously. "Data gathered from surface weather stations, ships, buoys, balloons, satellites, ice cores, and other paleoclimatological sources indicate that the climate of Earth is becoming warmer." (Hess, 2011, p.91) "Over the twentieth century, average global temperatures increased by more than 0.7°C (1.3°F)." (Hess) This is a remarkable statement, which even the most skeptic person cannot dismiss or ignore. "The increase in greenhouse gas concentration has been accompanied by a slight, yet nonetheless measurable, increase in average global temperature, raising the likelihood that humans are altering the global energy balance of the atmosphere. This important issue generally referred to as global warming". (Hess) Some of the data that scientist, biologist, geographers, and others use in determining the actual effects of global warming are temperature changes, precipitation, evapotranspiration, moisture...
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...the term is most often used to refer to the warming predicted to occur as a result of increased emissions of greenhouse gases. Primary greenhouse gases include water vapor, carbon dioxide, methane, nitrous oxide, and ozone . Carbon dioxide, as well as other greenhouse gases, is a very important factor in the vital cycles which sustain life on this planet, plants use carbon dioxide in photosynthesis and release oxygen necessary to maintain the lives of animal species, who through exhaling return carbon dioxide in atmosphere, completing the cycle .Greenhouse effect is a natural process which made life on Earth feasible. Our planet's surface temperature would have been 33 degrees Celsius cooler, -18 C instead of present 15 C, if not for naturally occurring greenhouse gases . The temperature of Earth's atmosphere is regulated by a process in which the quantity of energy Earth gets from the Sun is poised by the amount returned back into space. Greenhouse gases in atmosphere let the energy in and prevent it from escaping, directing it back to Earth's surface . By the greenhouse effect, in the discussions of the global warming and other environmental problems, people mean "the enhanced effect which is caused by the increase of greenhouse gases from human sources” . Science brings different theories about the primary causes of the global warming of atmosphere. Eventually, the processes that happen in the environment are so complex even on local scale, that analyzing causes and...
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...astronomical objects bound to it by gravity, all of which formed from the collapse of a giant molecular cloud approximately 4.6 billion years ago. Of the many objects that orbit the Sun, most of the mass is contained within eight relatively solitary planets whose orbits are almost circular and lie within a nearly flat disc called the ecliptic plane. THE SUN The Sun is the most prominent feature in our solar system. It is the largest object and contains approximately 98% of the total solar system mass. Did you know? The Sun is big enough to hold over 1 million Earths. Many rituals and monuments are devoted to worshipping the Sun and/or marking important times in the Earth's orbit around the Sun. Mercury * Moon * No satellite * Giovanni Zupi * Has magnetic field * Mariner 10 * Revolution: 88 days * Rotation: 59 days Venus * Earth * No satellite * Galileo Galilei * No magnetic field * Mariner 2 * Revolution : 224.7 days * Rotation : 243 or (242 days) Mercury * Roman messenger of the gods * Smallest planet * Shortest year * Core: iron * Mantle: silicates * Crust: cratered terrain from meteors and small comets. Venus * Roman goddess of beauty * Hottest planet * Longest day * Core: iron and nickel * Mantle: unknown composition * Crust: Silicious rocks Mercury * Caloris Basin -largest crater * The sky of...
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