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Crypto is here to stay, maar een coherent Belgisch wettelijk kader laat op zich wachten. Baptistin Alaime, Jan Van Hemelen en Dave van Moppes – advocaten met een specialisatie in het fiscaal recht – delen in dit boek alvast hun kennis en ervaring over beleggingen in cryptomunten en de belastingen die daarbij komen kijken. Als advocaten zien zij een grote instroom aan cliënten met vragen over blockchain, crypto, en fiscaliteit. De belegger in cryptomunten wordt geconfronteerd met grote onzekerheid, wat crypto-beleggingen minder aantrekkelijk maakt. Met de best practices die Alaime, Van Hemelen en van Moppes in een begrijpbare taal op papier hebben gezet, kan u uw beleggingen beter beschermen tegen onverwachte fiscale problemen.

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Choose an application

• Reference Manager
• EndNote
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Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

The mechanical properties of composite materials makes them particularly well suited for a variety of applications. However, the use of composites in structural components is still limited. The difficulty in predicting their strength and failure behaviour forces the manufacturers and designers to perform a high number of (expensive) mechanical tests. Replacing the mechanical tests by finite element analyses could accelerate and economize the design and validation process. However, finite element analysis requires high computational efforts, especially when non linear phenomena's are included. In this work, a computationally efficient method is presented to predict the failure behaviour of a composite T-section. First, the fracture toughness parameters of the laminate are determined. These parameters are used in the finite element analysis. After comparing different numerical methods, the cohesive zone model is selected to numerically predict the initiation and propagation of delaminations. Finite element models with basic geometries are used to determine suitable values for the numerical parameters such as the length of the cohesive zone and the interface stiffness coefficients. Next, an allowable curve is obtained based on the mechanical testing of the T-section. Afterwards, finite element models are made for the different test set-ups. A linear analysis is performed to identify the critical locations at which delaminations will be initiated. At these locations, a cohesive zone model is implemented. The results of the non linear analyses are close to the experimental results. Based on the simulation results, an allowable curve is generated for the initial failure loads.