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Dit onderzoeksrapport bevat een evaluatiestudie van het Vlaams decreet van 7 mei 2004 betreffende de materiële organisatie en werking van de erkende erediensten (hierna: het Eredienstendecreet), in opdracht van de Vlaamse overheid (bestek nr. 2023/LOW/erediensten/01; hierna: het bestek). Een uitgebreide knelpuntennota van het Agentschap Binnenlands Bestuur (Visienota wijziging Decreet op de erediensten) fungeerde als achtergrondmateriaal bij dit bestek. Het onderzoek is uitgevoerd door Jonathan Bernaerts, Adriaan Overbeeke, Dirk Vanheule en Yann Vercammen. Het onderzoeksteam organiseerde drie bijeenkomsten van een reflectiegroep bestaande uit academische experten om samen na te denken over een aantal voor het onderzoek relevante onderwerpen. Het onderzoek startte in mei 2023 en is afgesloten in april 2024.De grotere onderzoeksthema’s en vragen die zijn geïdentificeerd in het bestek en de knelpuntennota betreffen: een alternatieve rechtsvorm voor het huidige openbaar statuut van de eredienstbesturen; een evaluatie van het financieringsmodel zoals beschreven in het Eredienstendecreet, met inbegrip van de opdeling tussen de provincie en de gemeente als financierende overheid en de verplichting van de financierende overheid om te zorgen voor een woonst(vergoeding) voor de bedienaar van de eredienst; en het administratief toezicht op het bestuur van de eredienst als openbaar bestuur. In de loop van het onderzoek ontving het onderzoeksteam een bijkomende opdracht. De bijkomende vragen werden ontvangen in november 2023. Ze hebben betrekking op: de verplichting van de financierende overheid om eventuele exploitatietekorten van eredienstbesturen te dekken; op een verplicht gebruik door eredienstbesturen van de opgebouwde reserves bij investeringen in de gebouwen van de eredienst, alvorens de financierende overheid moet bijdragen aan deze investeringen; en het overboeken van reserves van de investeringsrekening naar de exploitatierekening om exploitatietekorten te dekken. De bijkomende opdracht leidde tot een latere start van de consultatiefase. De in het bestek (en de bijgevoegde Visienota wijziging Decreet op de erediensten) genoemde vraagstellingen en knelpunten bestrijken een belangrijk gedeelte van het Vlaamse eredienstenrecht. De bestudering en beantwoording ervan in deze evaluatiestudie zouden dienstig moeten zijn om op termijn te kunnen komen tot een grondige aanpassing van de bestaande regelgeving, met name van het Eredienstendecreet, “met het oog op een nieuw kader voor moderne, efficiënte en werkbare eredienstbesturen met een transparante structuur”.
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The European Commission's Renewable Energy Directive defined Energy Communities (ECs) to empower end consumers in the energy transition. Within this context, community prosumerism renewable energy communities (RECs), where a community collectively acts as a prosumer led by an aggregator, present a promising business model. This research investigates the impact of uncertainty in photovoltaic (PV) generation and wholesale electricity prices on the profitability of this business model, which has proven critical for motivating enterprises, institutions, and households to participate. Existing literature primarily addresses the interactions between and the heterogeneity of different agents, the influence of grid layouts, losses, and billing schemes. However, these studies have simplified the aggregator's decision-making process using deterministic models with perfect foresight. This research addresses this gap by developing a stochastic two-stage optimisation model focused on the aggregator's role, incorporating uncertainties in PV generation and electricity prices. This research aims to evaluate the profitability of aggregators in community prosumerism RECs through a stochastic optimisation model. This model is compared to a deterministic counterpart to quantify the effects of uncertainty and determine if a deterministic approach can adequately approximate reality. The study employs a scenario-based unit commitment model, with scenarios generated from historical forecasting errors of PV availability and electricity prices using state-of-the-art models. The approach is demonstrated through a case study of a Flemish REC, using real-life historical electricity consumption, PV availability, and prices. The findings reveal that aggregator-led community prosumerism in Flanders can achieve cost savings of only $ 1.78\%$ and $ 5.56\%$ compared to regular households and energy cooperatives. The total annualised costs are reduced by $13.57\%$ when omitting uncertainty in the model. Interestingly, while the business model encourages increased investments in PV, it does not similarly promote battery investments despite notable electricity price volatility compared to retail rates. High investment costs continue to outweigh potential electricity savings. The conclusions suggest that institutions, municipalities, and SMEs might benefit from engaging in community prosumerism as aggregators, although the profit margins may not be substantial compared to other REC business models. The study underscores the necessity of accounting for uncertainty in assessing the business case for RECs in wholesale electricity markets, thereby providing a more realistic evaluation of potential cost savings and investment decisions.
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Over the past two decades, Environmental, Social, and Governance (ESG) investing has witnessed a significant surge in popularity among investors. Evidence has emerged indicating the impact of ESG considerations on the financial performance of corporations. While some studies focus on ESG matters, the relationship between emission management and financial performance is still waiting to be explored. This research is dedicated to examining the relationship between emission management practices and the financial performance of publicly listed companies in Europe. Our regression analysis reveals that the Emission Management Ratio (EMR) does not significantly influence Corporate Return on Assets (ROA). Conversely, a significant correlation has been identified between the EMR and Tobin's Q, indicating that emission management practices might have a more prominent impact on market value-based performance metrics.
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Background. ‘Intrauterine insemination’ (IUI) is a form of medically assisted reproduction. The chance of pregnancy is 10-12% per IUI cycle which usually requires multiple attempts. As a result, couples are often exposed to effects of fertility problems for an extended period of time. Previous cross-sectional studies do not allow us to study the evolution of mental health and sexual functioning over time. Currently, longitudinal research is very scarce and focuses mainly on women, whereas it is important to study both partners. Objective/question. This master's thesis investigates how sexual functioning, quality of life, anxiety, depression and infertility-specific distress symptoms evolve in heterosexual couples through the first three insemination treatments. Design. A prospective longitudinal exploratory design with quantitative questionnaires and two time points of measurement was used. Methodology. The study sample consisted of heterosexual couples who started their IUI fertility treatment at the Fertility Centre of the GZA Hospitals in Antwerp and met the inclusion criteria. Socio-demographic data, sexual functioning (Female Sexual Function Index (FSFI) and International Index of Erectile Function (IIEF)), quality of life (Single item-las) and mental health (Hospital Anxiety and Depression Scale (HADS)) were measured through a self-administered questionnaire at two distinct time points: at the end of the first consultation (T1 - baseline) and when present in the hospital for the third IUI attempt (T2). Results. Data from 33 couples were analysed. The mean time between T1 and T2 was 4.8 months. Frequency of sexual intercourse decreased significantly from T1 to T2 (p=0.019). Depressive (p=0.281) and anxiety symptoms (p=0.532 were not significantly different for men from T1 to T2. A significant increase in depressive symptoms was observed in women (p=0.028) but not in anxiety symptoms (p=0.945). Quality of life scores decreased significantly from T1 to T2 for women (p=0.012) but not for men (p=0.95). A non-statistically significant difference in fertility-specific stress symptoms was observed in men (p=1.00) and in women (p=0.11). Sexual functioning did not differ significantly from T1 to T2 (men: p=0.86; women: p=0.96) but a slight decrease in the ‘orgasm’ and ‘satisfaction’ domains was observed. Conclusion. Findings suggest that women experience a significant increase in depressive symptoms and a decrease in quality of life during the intrauterine insemination (IUI) process. Intercourse frequency also decreases significantly over time. However, the IUI process does not seem to have a significant impact on the sexual functioning and other mental health stressors of men and women. Relevance to practice. This study highlights the importance of an adequate follow-up of these factors among couples on a fertility pathway. This way, timely interventions can be made if certain stressors remain persistently present.
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This thesis elaborates on the hyper-competitive world of franchising in the Belgian grocery retail market, focussing on two prominent strategies: the plural form and the pure franchising form. Through the lens of the agency and resource scarcity theory, the relationship between franchisors and franchisees is analysed, as well as the management control issues. To address the notable gap in qualitative research concerning this topic, this thesis expands upon seven in-depth interviews with key stakeholders across two grocery retail chains. The findings of this comparative case study suggest that the future of this industry leans more towards a franchised-oriented strategy, as this can result in major cost savings by shifting financial obligations from franchisors to franchisees. However, these benefits are partly offset by increased risks of opportunistic behaviour and agency costs.
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