The Source March 2020

Cover & P12
Interview
P14
Interview
SERVICES
CONTENTS
03 Column
22 Colofon
22 Did you know
READING ROOM
04 The truth is worth it
06 The long walk to Success
10 Long walk to Freedom
INTERVIEWS
12 Rani Varde - Artist and meditation teacher
14 Sports hall - Centro Deportivo Libertador Betico Croes
PROFESSIONALS 4 PROFESSIONALS
07 Strategic Management - The power of three
08 Legal - So you want to be a director of a company
16 Future Economics - The future of economics
18 Assurance & Advisory - Custom duties: are we sinning?
20 Cybersecurity - The power of social engineering
CULTURE / social activities
05 Devotional
Corporate branding
22 Advertisement
23 Advertisement
02

COLUMN
To be satisfied with yourself
Some may choose family and some others may choose a career. It’s all fine. The
key point is to be satisfied with your choice and if you feel like it’s the wrong
one, then change it! Important is to be completely happy with yourself. I have
seen women constantly proven their worth, power and abilities. By doing so
many of them became stronger, harder and more resistant. But the most beautiful
woman is a happy woman. A woman who knows how to flourish in life
despite the difficulties. I say, it’s up to us to find the key to happiness without
depending on someone else’s actions. As women we should know our value and
understand what we deserve. I say, let’s keep our heels, head and standards high.
Don’t let anyone speak for you, and don’t rely on others to fight for you. Stand
up for yourself, speak for yourself and be responsible for yourself. It’s when you
realize that you’re the master of your own soul, success will eventually come
to you. Love one person, take care of them until you die. You know, raise kids.
Have a good life. Be a good friend. And try to be completely happy with who
you are. Figure out what you personally love, and go after it with everything
you’ve got, no matter how much it takes. Be willing to live an excellent life to
the fullest with a free spirit and as a woman who loves herself by being you in
all situations and under all circumstances. I say, watch your thoughts, for they
become words. Watch your words, for they become actions. Watch your actions,
for they become habits. Watch your habits, for they become your character. And
watch for character, for it becomes your destiny. What we think, we become. My
Father said that. And I think I am fine. He thought us that every thing starts with
your mind. He always said, you create your own destiny and you should start
from cleaning your mind and thoughts. Father thought us also to be courageous
and strong, and not giving up. I say, choose well and go after your goals, even
if they scare you, but never quit before fulfilling your potentials. Just know that
things always seems impossible until it is done. For success you’ve to seek the
truth beyond tradition, beyond definition. And never be afraid for your different
thoughts, for your character and for having fingers pointed at you. Be yourself; it
eventually becomes acceptable for others. The nature of people is to constantly
be in search of understanding their own self. They want to find out who they
actually are and what they can do. While it’s more important to understand that
failing is ok. Rising up and understanding yourself is essential to be satisfied
with yourself. I say, it doesn’t matter to fall seven times if you rise eight times.
Mirella
03

READING ROOM
China’s mishandling of the coronavirus
outbreak has imperiled itself and the
world because it is a land of 21st-century
science and 19th-century politics.
Scholars in China predicted a year ago
in an article in the journal Viruses that
it was “highly likely” that there would
be coronavirus outbreaks, calling it an
“urgent issue.” Once the outbreak occurred,
other Chinese scientists rapidly
identified the virus and sequenced its
DNA, posting it on last January 10th
on a virology website for all to see.
That was extraordinarily good and fast
work. Meanwhile, China’s government
instinctively organized a cover-up, ordering
the police to crack down on
eight doctors accused of trying to alert
others to the risks. National television
programs repeatedly denounced the
doctors as rumormongers. Tight rules
were used to control the information
rather than to stop an epidemic. One of
those eight doctors, Li Wenliang, caught
the virus and died, causing public outrage.
A brave voice in China that had
cried out paid the highest price, death,
which could have been prevented. The
first known coronavirus infection in the
city of Wuhan presented symptoms beginning
on December 1st, and by late
December there was alarm in Wuhan’s
medical circles. That would have been
the moment for the authorities to act decisively.
If the government would of act
in the right way many lives might have
been saved. It’s not that the government
didn’t act but the undertaken actions
were not against the virus, but against
whistle-blowers who were trying to call
attention to the public health threat. The
mayor of the city of Wuhan (the place
of outbreak) said he wasn’t authorized
to discuss the virus until late January. In
that time, people traveled to and from
Wuhan and didn’t take any kind of precautions.
The locked down that effectively
quarantined people in Wuhan,
was finally ordered by the government
on January 23rd but by then, according
to the mayor, five million people had already
fled the city. China informed the
World Health Organization (WHO) of
the virus on December 31st but kept its
own citizens in the dark. It would have
been wiser to have had a lock down at
the same date. As such avoiding as much
as possible the freely traveling of the virus.
Possible panic in the public could
have been restrained to the area concern.
Such till more solid information would
have been available.
THE TRUTH
IS WORTH IT
We have to understand that the world
we now live in is not the same world
we come from. Between 1900 and 2000
much has changed. And in the last two
decades it all has been accelerated. It’s
the same planet though, but not the same
world. As such, we have to awake and
adjust our lives to the many changes we
are confronted with. Technological evolution
doesn’t only bring good with it.
There are many side effects that if we
don’t pay attention to, those will surprise
us in ways we didn’t expected. The impact
of the unexpected can make things
even worse than we could of imagine. It’s
always easier to say what should have
been done retrospectively, than what to
do when you are actually at that point
making decisions. Don’t understand me
wrong, I’m all for (technological) innovations.
But sometimes this kind of “free
developments” has its shortcomings and
complications. It also allows an uncontrolled
way of living. We already stand
at the feet of the beginning of this new
(technological) revolution. An unstoppable
era of which the point of no return has
already been taken. We do see the governments
sharing their futuristic gadgets
(of millions, billions and trillions), after
they understood the challenges it brings
with it better. They shouldn’t be praised
for doing what they are supposed to do,
but it certainly stimulates the flow of information.
Because today’s world has
become a global village. The ability for
(relatively) anyone to travel anywhere
in the world, the ability to communicate
with nearly anyone (especially via social
media), and greater access to the Internet
and technology in general have all contributed
to the globalization. And in the
age of globalization, liberalization and
privatization of the entire social-cultural
life has been totally changed. One cannot
remain silent anymore. The silence of the
one can be the death of all. We may escape
one time, even two times but what
about the third time. By becoming a village
the rules have been changed. These
rules are intended to assist in creating
and preserving a peaceful and enjoyable
living environment for all residents (approximately
7.7 billion). For the safety of
others all rubbish and general waste are
to be bagged or wrapped in a village. In
a village are the maintenance and condition
of the common ground one of a
joint responsibility. Therefore, I think
it’s one-sided and partial to look only at
China’s situation. What if another (type
of) outbreak happens in a western (free)
country, would the situation be much better?
What about the many other human
sufferings which are related to the capitalist
supremacy of the western world.
Thus the world that we use to understand
has rapidly become a much smaller entity
due to technology, and as such demands
of all of us a far more open communication
because the silence of one can become
the death of all.
Gerrit J. Scheper
Advocate Gerrit J. Scheper thought his career was set
after graduating from the University of Amsterdam,
The Netherlands, and being senior partner and co-owner
in a well-known international law firm. But after
what Gerrit calls a “clear call to full time ministry,”
he changed course and went to the ‘Prophetic school’
in Pretoria, South Africa, completing several master’s
classes in theology. Gerrit is taught in the worldly laws
as well as in the spiritual laws, and as such experienced
in the earthly courtrooms as well as in the Courts of
Heaven.
As pastor and teacher of the Word, Gerrit empowers people with the Lord’s vintage truth
through writing and speaking, and weekly radio and television programs. Gerrit is a frequent
speaker at churches and seminars across borders. And he and his spouse are together
the founders and pillars of the monthly informative magazine ‘The Source’.
04

DEVOTIONAL
The Lord Jesus had many followers.
Even his disciples were followers. As
Paul writes:
1 Thessalonians 2:14 KJV
[14] For ye, brethren, became followers
of the churches of God which in Judaea
are in Christ Jesus: for ye also have suffered
like things of your own countrymen,
even as they have of the Jews:
Matthew 4:18-20 KJV
[18] And Jesus, walking by the sea of
Galilee, saw two brethren, Simon called
Peter, and Andrew his brother, casting a
net into the sea: for they were fishers.
[19] And he saith unto them, Follow me,
and I will make you fishers of men. [20]
And they straightway left their nets, and
followed him.
They left their business and followed
Jesus. He told them, you shall no longer
fish fish but you shall fish men.
They were workers in the ministry of
Jesus. They were not partners. They did
not support the ministry of Jesus. They
followed Jesus, yes, yet that is all they
were, followers.
Yet there was another group in their
midst that not only followed Jesus but
also supported Jesus.
Luke 8:1-3 KJV
[1] And it came to pass afterward, that he
went throughout every city and village,
preaching and shewing the glad tidings
of the kingdom of God: and the twelve
were with him, [2] And certain women,
which had been healed of evil spirits and
infirmities, Mary called Magdalene, out
of whom went seven devils, [3] And Joanna
the wife of Chuza Herod’s steward,
and Susanna, and many others,
which ministered unto him of their substance.
Scripture reveals that the disciples and
certain women, certain women were with
him. These women, not the disciples,
were the ones that ministered unto him of
their substance. Remember the disciples
stopped what they were doing to follow,
these women did not. NIV reads as follows:
Luke 8:1-3 NIV
[1] After this, Jesus traveled about from
one town and village to another, proclaiming
the good news of the kingdom
of God. The Twelve were with him, [2]
and also some women who had been
cured of evil spirits and diseases: Mary
(called Magdalene) from whom seven
demons had come out; [3] Joanna the
wife of Chuza, the manager of Herod’s
household; Susanna; and many others.
These women were helping to support
them out of their own means.
These women, partnered with the Lord
Jesus’ ministry. Out of their own means,
not their husbands but their own, they
supported the ministry of Jesus. Do you
want to know how rich that support was?
Luke 9:12-14 NIV
[12] Late in the afternoon the Twelve
came to him and said, “Send the crowd
away so they can go to the surrounding
villages and countryside and find food
and lodging, because we are in a remote
place here.” [13] He replied, “You give
them something to eat.” They answered,
“We have only five loaves of bread and
two fish---unless we go and buy food for
all this crowd.”
Edwin C. Polela
When three prophets told him that God wanted to speak
to him, he refused to heed the word for months until
he was given a word about the calling on his life. He
could not imagine how he could stand before people as
a man of God because of his past. But instead of successfully
winning the struggle with God, a day spent
on a mountain in prayer made him descend a changed
person. This marked the beginning of his relationship
with God. A walk that has taught him deep and fearful
things where he realized that there is a big difference
between walking with God and relating with God. He moved from hearing of and about
God, to hearing God. With life’s experiences of hardship, joy, sorrow, lack etc., these
lessons caused him to move forward in his relationship and walk with God. God’s hand
has been on his life, teaching, directing, counselling and sustaining him. He has learned
to listen to and hear God in different situations.
Women who Partnered
with Jesus’ Ministry
[14] (About five thousand men were
there.) But he said to his disciples, “Have
them sit down in groups of about fifty
each.” They said, unless we go and buy
food for all this crowd. They did not say
we don’t have cash, they said they could
go and buy for 5000 people. These are
men who had stopped all their business
to follow Jesus. It was the women that
supported them. We have the gospel today
because of these women. The ministry
or church needs such as these women.
I want to believe that there were men
also, only that men always hide in such
situations. Today the mega churches are
largely supported by women. They are
always in large numbers. Although their
role is pushed aside when it comes to the
pulpit, the Lord Jesus never pushed them
aside.
No where do you read the Lord speak
Ill of the women. Apart from the Greek
woman, he does not use bad words
against the women.
Paul is misunderstood when it comes to
his word against women. He is believed
to have declared the woman has no place
near the pulpit. Yet in some letters the
same Paul greets women that had churches
in their homes. The role of a woman in
the body of the Lord Jesus can not be under
related. They were the first to see the
risen Jesus. They were the first to worship
the risen Jesus. They were the first
to touch his risen body. And obviously to
announce he is risen. One must ask, why
did Jesus appear first to the women? Remember
that the meeting with the women
was almost like he had not died at all.
Notice how the women do not fear nor
get shocked. Jesus greeted them and they
went to his feet. While as the men doubted.
Now, we must not forget that the men
did not see Jesus die. They had ran away.
The women were witnesses to his death.
That is why they knew his grave site. As
far as they were concerned Jesus was
DEAD, yet when told he has risen, they
did not doubt. When they saw him they
did not demand to check the nail holes in
his body. These partners of Jesus knew
the Lord more than the disciples. They
believed in him. We must honor these
women. The great partners of our Lord
Jesus.
Today if we want the ministry to grow,
a strong supporting wife must be by our
side.
05

READING ROOM
THE LONG WALK TO SUCCESS
A Woman’s Journey
I am sure this is a subject that has been
explored in so many ways - yet, even
with the awareness of it all, there is no
real resolution to gender equality. The
stereotype was set long ago, a woman’s
place is in the house, with a baby in her
hip and her hands full cooking and being
the perfect homemaker. The place
and value of a woman today should not
be taken for granted. In scripture we see
that when God formed Eve, from one of
Adam’s ribs, He sanctioned Eve (woman)
to be a helper. Adam declared in
Genesis 2:23 “This is now bone of my
bones; And flesh of my flesh; She shall
be called Woman; Because she was taken
out of man.” Today, the concept of
woman being a helper is still a stigma
that threatens the growth and success
of women in societies. A woman must
work twice as hard as a man to gain recognition
in almost every avenue of life.
The question that needs to be asked is,
how do we change the perceptions of
society towards women holding higher
positions than men, or to women being
providers in a home, or to women doing
jobs that are categorized as men’s
jobs? For example, in the Super Bowl
LIV (2020), Americans had the very
first ever woman coach and take a team
to the Super Bowl. American football is
considered a male sport (if we will add
gender to it), therefore, it is only logical
that a man coaches a team not so?
Today we have women, who are pilots,
contractors, electricians, CEOs, Vice
Presidents. Basically, any job that a man
can do, a woman can do to. Women have
crossed the gender barrier to prove that
they are capable and do even better than
male counterparts in most cases. Still,
there is still a long road that women
must cover to get to that point where it is
not totally frowned upon or challenged
for a woman to succeed. The role of a
woman naturally, is being a nurturer, a
caregiver, a strong hold to whom one can
run to for support. Yet you will hear that
women are weak, emotional, not steadfast.
The bible even states in 1 Peter 3:7
– a call of action to husbands, Likewise,
ye husbands, dwell with them according
to knowledge, giving honor unto the
wife, as unto the weaker vessel, and as
being heirs together of the grace of life;
that your prayers be not hindered. This
scripture does not imply that women are
weaker vessels.
Patricia Odani
Patricia Odani, (SA, CompTIA Security, CyberArk Trusted
Advisor) is a Cyber Security Analyst for a Fortune 50 company.
She has diversified skills in management, leadership, and
Agile delivery methods. She is currently pursuing a Masters
in Cybersecurity as well as serving on various cybersecurity
committees on her company’s campus. She gives back to her
community by mentoring young technologists entering the
workforce and by writing insightful pieces on cybersecurity
best practices for public edification.
This scripture does not talk about male
hierarchy in marriage. It is rather calling
for mutual respect and partnership
in a marriage. In the passage, “Weaker
Vessel” does not refer to an intellectual
or emotional weakness, but to the woman’s
weakened position as it was in the
early Jewish and Roman cultures. This
scripture has been diluted so much that
it is used to justify that a woman is not
and cannot succeed unless under a man’s
authority or name. This is not so. Most
women finally find success in the later
years of their lives. This case is mostly
so for women of color. The opportunities
accorded to women of color are not as
forthcoming as they are to other races.
As a result, women must work twice as
hard, and twice as long to see the fruits of
their works, even though they are more
than qualified. When woman was formed
from man, and given to man, man gained
a helper. A suitable helper. Both male and
female were to compliment each other to
succeed in everything as a team. There
is an adage that says, “Behind every
successful man there is a woman.” Who
is behind the success of a woman? Is it
not supposed to be man? In as much as a
woman will support a man achieve more,
men are also supposed to support women
to achieve more that the norm expected.
It is no longer a requirement today
to have a woman’s place in the kitchen,
baby on hip in front of a stove cooking
away or hanging up the laundry or cleaning
the house. It is time for women to rise
and take their rightful place as mutual
partners in creating a better society for
our descendants. It is time to encourage
the girl child to try and be that astronaut,
or boxer, or aero-mechanic. It is time
to encourage women to dream and step
into the requirements of their dream to
achieve them.
We need to be the biggest cheerleaders
they will have. It does not matter your
race, gender or religious affiliations,
when one succeeds, we all succeed.
Women, the walk is long, but we are getting
there. Step by step, we are getting
there. When we get there, we should remember
that we have not yet arrived, because
there are others following our path
that will need our help along the way.
“Anything a man can do; a woman can
do better!”
06

STRategic management
THE POWER OF THREE
A little over a year ago I started as the
CEO of the AZV, the national Health
insurer of Aruba. A conscious, but yet
quite a transition from my previous Advisory
role at PwC.
With fresh energy I conducted one-onone
interviews with all employees. I
must admit it took me a bit longer that
I originally anticipated, but at the same
time I got a lot of useful feedback. With
this feedback in the back of my mind
and the experienced I gathered up to that
point, we formulated the new/adjusted
mission and vision of the organization.
Based on the mission and vision, as well
as the feedback I received during the interviews,
we formulated 10 focus points
for 2019. The rationale was: better to
have 10 projects well implemented than
20 projects ongoing or subpar implemented.
And so we kickstarted the year, all
geared towards the 10 focus points.
And even though our intentions were
good and we booked some real progress,
we did receive feedback that the
mission and vision statements were kind
of vague and the 10 focus points lacked
structure and strategy. For the persons
that were directly involved with one or
more of the focus points, it was clear,
but for most of the employees, it was not
entirely clear what the vision, mission
and focus points would mean for them
and how their daily work would contribute
to the overall goals.
The focus points did indeed provide focus
and ensured that the projects were
getting appropriate attention and priority,
but the need for more clarity was a
valid concern from inside the organization.
Recognizing this need, I tried to
discuss the mission and vision during
department meetings and other vehicles
of communication. In each of these
meetings we brainstormed what could
be possible examples of desired professional
behavior for their department
specifically. And although we received
some nice examples and people were
participating, I still felt I could not deliver
the message as I wanted. Somehow
I could not simplify it sufficiently to really
connect with everyone in order to
embed the message in a sustainable way.
It wasn’t until almost the end of the year
that it finally hit me. During a session,
the chairman of the board of one or our
partners explained the strategy of his organization.
And he said literally: “You
want to formulate your strategy short and
sweet, like the power of three”.
I immediately took this away with me
and started brainstorming with my team:
“how in heavens name can we put our
complex business, in a simple strategy
consisting of only three elements?” The
secret is: abstract and simplify, and then
abstract and simplify some more! Once
we formulated our strategy based on the
power of three, at one hand it definitely
felt like an “AH-moment”, but at the other
hand it looked so simple and straight
forward, it was hard to believe that it
took me almost a year to be able to really
see the strategy in three simple messages.
Immediately the three way strategy
brought:
Clarity and structure
All of a sudden the employees were now
able to translate their own objectives and
daily tasks towards the strategy and ultimately
the mission and vision. This was
now possible to the extend that everyone
could ask themselves at the end of the
day how they contributed to the overall
strategy and goals of the organization.
Ease to remember and understand
Because of the simplicity and straightforwardness
everybody could remember
the strategy and more importantly also
understand what it actually meant.
Connectedness and balance
The power of three provided a sense of
balance. I am convinced that if the strategy
only consisted of two elements, a feeling
that something was missing would
occur. The power of three provides a
sense of connectedness and balance that
somehow this strategy was simple and
straightforward, yet it was whole and
well-thought of.
With the backing of my power of three,
the next thing I did was repeat the strategy
as often as I could. Every occasion
was now a hidden opportunity to repeat
the strategy. I repeated it at the opening
of meetings, closing of meetings and
wrote it on my white board. I also made
sure the three way strategy was visible
throughout the entire building, from the
entrance, till meetings rooms, corridors
and the canteen, but also with screen
savers and email footers. Now only one
thing is left to do: execute and explain the
reason why we are doing certain things!
This is how the strategy creates ownership
and ultimately transforms in tangible
results on the work floor.
So in closing, my lessons learned pertaining
to strategy, that I would like to
share with you in three way fashion are:
1. Abstract and simplify;
2. Repeat as often as possible verbally
and visually;
3. Execute and explain.
Ruben Goedhoop
Ruben is currently the CEO of the National
Health Insurance company of
Aruba (AZV). Previously he was the
leader of the advisory practice of PwC
Dutch Caribbean and has spent the last
twenty years consulting numerous profit
and nonprofit organizations throughout
the Caribbean. Ruben is also a part-time
lecturer in Strategic Management at the
University of Aruba and is author of the
book: “Challenging Leadership”.
07

LEGAL
SO YOU WANT TO BE
A DIRECTOR OF
A COMPANY?
This article will use as its basis the new corporate law that has been adopted by the parliament
of Aruba, the new Book 2 of our Civil Code. This new corporate law is awaiting its
implementation by a separate implementing law (invoeringsverordening), hopefully within
the next few months. This new law has been long overdue (in Curaçao it was introduced in
2004), to replace our old corporate laws contained in the Commercial Code, and stemming
from the early part of the last century. This article is based on the version of the law and the
implementing law was offered to the parliament on December 18, 2019 by the Minister of
Justice, so it is still subject to change.
Who is a director?
Foremost, a director is a person that is appointed by the shareholder or the supervisory board
of a company to act as such. More broadly, a director is also considered to be anyone that
has the authority to represent a legal entity and that manages and controls the affairs of that
legal entity. So even if a person is not officially appointed as a director, but does (co-)determine
the policies and decisions within the entity, then this person will still be considered a
director (bestuurder) for purposes of the law. For example, in the event of a bankruptcy, a
person that can be considered a director but is not formally appointed as such can also be
held responsible and liable for mismanagement that led to the bankruptcy. Another example
is a supervisory director (commissaris) that involves himself in the day-to-day operations
and decision-making within the company and thereby takes on the role of a director without
being appointed as such.
Having the position of director or being a de facto director is relevant in the tax laws as well,
where the director of a legal entity is personally liable for unpaid taxes, unless the legal entity
(through the director) has informed the tax department of its inability to pay in a timely
fashion and the inability to pay is not due to mismanagement by the director.
The director (bestuurder) has a duty of care towards the legal entity, more specifically:
- To properly perform his duties within his responsibilities (behoorlijke taakvervulling);
- To keep a proper administration of the financial condition of the legal entity and preserve
the administrative records for at least ten years;
- To prepare and produce the annual accounts (balance sheet and expense and income statement)
within eight months of the end of the fiscal year.
When a director does not comply with these duties of care, it can lead to personal liability
of the director, especially in case of bankruptcy of the legal entity. Furthermore, as stated
before the director can also be personally liable for any unpaid taxes.
It is therefore important that the director takes his responsibilities and potential liability
seriously and makes sure that he is personally involved in the day-to-day affairs of the legal
entity, so that he also knows what is going on in the company and can take action if there is
something untoward. All too often, it happens that someone is appointed as a director only
in name, as a figurehead to act as a (local) representative, but that the actual decisions are
taken by other people. If that person has no idea what is actually going on in the company,
and is subsequently made personally liable for unpaid taxes or other debts, then ignorance
will likely not be a sufficient defense.
08

Brown Lawyers
Is the director an employee?
One aspect of corporate law has been dogging legal experts for a number of years in Aruba:
does a director enjoy the same protections as ‘normal’ employees of a company, especially
when it comes to the termination of the director’s appointment? As confirmed in recent
jurisprudence, the current law holds that a director has two legal relationships with the company:
one under corporate law, as the director (bestuurder) and one under labor law, as an
employee of the company. When one of these relationships is severed, for example when
the shareholder of the company decides to remove the person as a director under corporate
law, then the labor relationship as an employee continues in full force. That means that the
company, as an employer, will then have to follow the rules of the labor laws to terminate the
employment relationship of this person who is no longer a director. This may be different in
case the director and the company have chosen a different arrangement, such as a management
agreement or consulting agreement.
The legislator in Netherlands Antilles (now Curaçao, Sint Maarten and BES) made a clear
choice in 2004: a director does not have an employment relationship with the company. In
Aruba however, the new corporate law will not do away with this dual system: the director
may still be an employee of the company. The only difference is that the new law does make
it impossible for a director that has been removed as a director under corporate law to force
the company to reinstate him or her as an employee of the company through the courts. As
such, under the new rules, when a company terminates the appointment of someone as a director,
then that person could continue to enjoy the protections afforded to employees under
the labor laws, such as the right to compensation due to an unreasonable dismissal (kennelijk
onredelijk ontslag), if there was indeed a labor agreement with the company, except for the
right or possibility to be reinstated as an employee. It is possible that the company and the
director agree to not be employed under the rules of the labor laws, but that their relationship
be governed by the rules governing assignment agreements (overeenkomst van opdracht),
in the form of a management- or consulting agreement. Going forward, the question will
remain what form the relationship will have if the parties (the company and the director) do
not make an explicit choice for one or the other, labor agreement or assignment agreement.
That will depend amongst others on the circumstances of the start of the relationship and
how the relationship is subsequently carried out.
Brown Lawyers
Brown Lawyers is a top-tier Aruban law firm, having accumulated
35 years of experience and knowledge in Aruban, regional
and international legal affairs. We provide the legal services
which are most important for today’s businesses and individuals
in need of counseling. We provide our local and international clients
with a full range of expert legal services, such as advice and
counsel on all legal and regulatory matters, advocacy, representation
in litigation and collection of claims. We endeavor to find
the most effective solution for our client’s needs and to accomplish
the desired goals and results in an efficient but thorough
and well thought out manner, while ensuring that the chances of
success are constantly evaluated and optimized.
09

READING ROOM
LONG WALK TO FREEDOM
‘Long Walk to Freedom’ is an autobiography
written by the former South
African President Nelson Mandela who
was an anti-apartheid revolutionary, political
leader, and philanthropist. He was
the country’s first black head of state
and the first elected in a fully representative
democratic election. In the years
1994 to 1999 his government focused
on dismantling the legacy of apartheid
by tackling institutionalized racism and
fostering racial reconciliation.
Nelson Mandela’s main priority during
his five-year presidency was to reconcile
the whites with the black majority
despite the contempt they had for one
another. He saw an opportunity with the
South African rugby team (the ‘Springboks’)
as the way to unite one of the
most divided countries towards a common
goal. Mandela took an unlikely
tool as the sport rugby to bring the races
together. Rugby has long been viewed
as symbol of white supremacy in South
Africa. Mandela embraced the South
African national team during their 1995
Rugby World Cup run and asked his reluctant
fellow black residents to follow
suit. François Pienaar, captain of the
1995 Rugby World Cup winners, recalls
how Nelson Mandela used sport to heal
a nation. In Hollywood they even made
a film in which François Pienaar is presented
as the symbol of reconciliation.
acknowledgement. Winnie was the wife,
but also the mother. The fact is that, for
South African women, Winnie’s role was
more fundamental than her husband’s.
The world needs to be reminded that Winnie,
with the help of her daughter Zindzi,
was largely responsible for perpetuating
Nelson’s image as the embodiment of the
liberation struggle. More importantly, the
Mother of the Nation suffered, not only
because of Nelson’s incarceration, but
also through her own constant arrests and
torture. Despite the cowardly, misogynistic
regime’s torment of a single mother
and her daughters, Winnie remained
strong and resilient in her defiance. In
the stories behind the scenes we can read
how Winnie was being wrenched from
her children in the middle of the night
(the police always came at night). “Take
your hands off my children!” she shouts
repeatedly. As her new life begins to unfold,
of a wife without a husband and of
constant police harassment and violence,
Winnie uses any means at her disposal to
show her defiance, even during her imprisonment.
By Gerrit J. Scheper
A big argument took place between men
and women who were suddenly on opposite
sides. Mandela’s concept of a “rainbow
nation” started to crack and expose
the abyss whence it came. How could it
been expected from the mass to truly reconcile
with and forgive the people who
had murdered and destroyed their families
when the great man himself could not
reconcile with and forgive the Mother of
the Nation (as Winnie was been called by
many). The one woman without whose
efforts and sacrifices the memories of a
great man would have been different, together
with the names of countless others
who had spent those years on Robben
Island. When she faced criminal charges
for the killing of Stompie Moeketsi, the
women were thunderstruck. Their hearts
bled for Stompie and his mother, and recognized
the brutality of his killing. But
they understood that the system Winnie
was fighting against was brutal and brutalizing.
Where was the reconciliation
that had been so freely offered to Europeans,
for Mama Winnie? After all she
had been through, could Nelson and the
No one doubts the sincerity of Nelson
Mandela’s approach and the close bond
he eventually formed with François Pienaar,
but to give so much glory to this
one relationship is unfair to many others
who played a significant role in the long
walk to freedom in South Africa. A freedom
fight in which the black population
had to pay a heavy price for it. A fight
that has caused indescribable pains,
deep wounds, shedding of innocent
blood and many deaths. Scars carved on
souls of many generations.
In this fight to freedom it’s impossible
to forget Winnie Mandela. The recognition
of her role in her life long fight for
freedom. She was not only the former
wife of a great man. Winnie Mandela
needs to return to her rightful place in
the history of South Africa. The liberation
struggle was not only of man, and
neither of one man. Her crucial role in
the fight for freedom deserves
Unlike Nelson, Winnie had no desire to
be acknowledged by a sadistic oppressor.
While he prevaricated, she remained solid.
And South Africans appreciated her
stance. The Mandelas were, of course,
the perfect couple that many black South
Africans, the young future wives and husbands,
aspired to be: visibly in love, sharing
the same political beliefs and willing
to stand tall and united in their fight for a
fair South Africa. When Winnie and Nelson’s
marriage collapsed, South African
women felt betrayed.
ANC really not be reconciled to the fact
that she had been fighting a war “by any
means necessary”?
Many women were dismayed to find that
their husbands could not see how ominous
it was for the new democracy (and
the new marriages) that this golden couple
could not stay together. Most of the
South African women had been looking
forward with pride to Winnie being their
first-ever first lady.
10

In his autobiography, published in 1995,
Mandela tried to explain his decision to
defy his ANC comrades who were with
him on Robben Island, and accept the
upgrade to solitary house arrest where
he was to be visited by National party
government representatives. This revelation
has shocked many and left many
with the sour taste of Nelson forgetting
the all-for-one and one-for-all principle
that had given him the right to represent
all the ‘blackies’ in the population of the
Republic of South Africa. Reality does
not flinch from the moment when Mandela
showed his tendency to autocracy
by demanding that ‘the blackies’ forgive
the oppressor because he had done so.
Nelson’s betrayal of Winnie together
with the majority of South Africans
when he chose to toe a new pro-capitalist
ANC party line, gave license to South
African men to slide towards autocracy
in their personal relationships and bully
women seemingly for ever.
The Republic of South Africa has the
highest rate of violence against women
in the world. The South African Institute
of Security Studies reports that between
one woman in four and one in six is in
an abusive relationship. A woman is
killed by her partner every six days, and
an average of 80% of rural women are
victims of domestic violence. And on it
goes, without much sign of hope for future
generations.
Mandela’s autobiography ‘Long Walk to
Freedom’ shows the result of the apartheid
experiment. It shows that the policy
of separation was not just about keeping
Africans apart from Europeans, but also
about separating African husbands from
their wives. The African families were
destroyed to such an extent that Africans
are surprised when they find African
couples celebrating golden anniversaries.
Perhaps if Winnie and Nelson had
stayed together things would have been
different.
As one that has lived, together with my
spouse, for three years in the Republic
of South Africa (2016 to 2019), I can
say that the South Africans (not the
Afrikaner) are longing for equality in
so many senses. They still dream for a
better society in which the ownership
of the land and the economics are given
back to their original owners (not the
ones who descended from the Dutch and
Huguenot settlers of the 17th century).
Winnie Mandela - The wise woman behind the successful man.
A country that has overcome so much
injustice and many dire challenges, still
stands at the blueprint to achieving the
vision, initially born out of the Freedom
Charter adopted by the liberation movement
in 1955. The Freedom Charter was
the statement of core principles of the
South African Congress Alliance (ANC)
and its allies: the South African Indian
Congress, the South African Congress
of Democrats and the Coloured People’s
Congress.
I have seldom visit, or lived in a country
divided as much as the Republic of South
Africa. The South Africans are friendly,
happy and creative people. Blessed with
uncountable natural resources; riches and
wealth beyond imagination. But still because
of an unfair society the poor and
rich are as far from each other as the
sunrise and sunset. Though happiness is
within the reach of everyone the minority
white community still dominates the majority
of the blacks. I believe that in the
series of negotiations for “freedom” (to
end apartheid) a very high price has been
paid to the whites.
The South Africans are still “dreaming
the same dream.” The compromises
made for the “rainbow nation” didn’t and
couldn’t bring the freedom that the population
of South Africa truly deserves.
During the negotiations the believe in a
free nation was sold out by the black man
to the whites. How can I speak about a
successful walk for freedom when the
land and economics were compromised
and were left in the ‘dirty’ hands of the
whites, while the original owners (the
“blackies”) remain behind with empty
hands. During my years in South Africa
I have been tasting the raw meat of the
South African ‘braai’ (barbeque). And
in my humble opinion I have to say that
the true dream of a rainbow nation still
waits to come into existence. Hope that
future generations will finish what their
great grandparents have fought for and
gave their lives for. The uncompromised
truth to freedom. A country I like to call
my second home, the Republic of South
Africa.
11

INTERVIEW
Rani Varde
Artist and meditation teacher
Rani Varde was born and grew up in the gorgeous mountain city of Shillong in
North India, and lives since 1996 on the happy island of Aruba. Rani attributes
her talent, inspiration, and more to her spiritual teacher and guide Shri Mataji
Nirmala Devi [1923 – 2011] who traveled around the world tirelessly from 1970
till 2008 teaching the ancient art of meditation to one and all, free. Rani gives
these meditation courses in Aruba, which techniques can be practiced by people
of all ages, totally free, in the same way she has received it.
by Gerrit J. Scheper
From childhood Rani had a desire to
learn art, dancing, singing. But she
comes from a family background which
is very business oriented. So, Rani always
heard while she was growing up
that art, dance were occupations that will
not help you make money or sustain you
in life. “Because art is not something
that really pays.” So, she was always
encouraged to think more about doing
business or going into commerce and
set up a business as such. And therefore,
Rani never really had the opportunity to
take classes, or to do something that had
to do with art, although within her was
always that desire to learn how to draw,
how to paint. But life didn’t provide her
those opportunities at that time when
she was growing up. And afterwards life
just took over. She started working, and
then all her time was consumed by the
job. After that Rani got married, moved
to Aruba, and started to work again in
Aruba, and became mother to her children.
Nonetheless, Rani’s passion for art
stayed within her. When she saw something
beautiful, she simply felt the feeling
to create. Her creativity would then
come out in different forms. But never in
painting. Rani had lost the confidence to
even draw an apple properly. And without
confidence, no art. It’s shortly after
her 50th birthday, that Rani realized that
she had had enough of going along with
the ‘shoulds’ and ‘musts’ of daily mundane
life. Her creative longing to draw
and to paint arose in her the moment she
entered the art classes at ‘Foundation
Mira Art Classes’ in Aruba to enroll her
daughter of six years. The teacher said
to Rani: “I teach adults too, you know.”
Rani didn’t miss that opportunity and
decided to pursue her childhood dream.
So, in the last 4½ years Rani learned
drawing, painting, pyrography (old
technique of wood burning with a heated
metal pen), ceramics, watercolor art
and Miniature paintings.
In the art classes Rani came across a
painting of mother and child. A topic that
always has fascinated her. So, she took
it, and started and was quite surprised
how easily it went. For Rani painting
was not as difficult as she had thought.
And the next thing that she did was
painting a copy of the original. And after
that painting of mother and child, Rani
started to take paintings home to practice.
Not a single day would pass by that
Rani wouldn’t practice to better her craft.
Rani brought her works from home to her
teacher to receive little guidance on her
techniques. And in a very short while she
started to make some small paintings at
home and sold them to raise funds for a
meditation project. As such the selling of
her little paintings gave her more confidence.
This combination of meditation
and painting was obviously a process out
of which the self-taught artist Rani needed
to be born. With other words, it was
set time for the carrier Rani to give birth
to the artist. Everything on Earth has its
own time to manifest. The expression of
all her life impressions (up to fifty years)
had to be seen in her art. And as a true
art collector I am convinced that the best
of her artwork is still lying ahead of her.
Many people are still to be impressed by
the gifted hands of this Indian artist.
A by birth gifted artist that finds in her
daily meditations a state of thoughtless
awareness and in that state of mind she
can achieve results on canvas and wood
that are breath taking.
Rani explained to me that for her meditation
was a true-life changer. That starting
to look inwards gave her such a sense of
peace. It’s then that she came to see that
her art speaks and that what she couldn’t
say with words, she could say through
art. “And that creativity is very important
to help us to stay connected, stay
balanced. Because it’s the soul that is
speaking through creativity.” “So, when
I paint, I always meditate fist. And then
I start painting, and then I realize that
when I paint, I am completely thoughtless.
There is not a thought that comes
into my mind. How the times flies, how
the times goes. And how what happens
on the canvas happens is something that
even I cannot figure out.” “My son took
a picture of a chimpanzee at the LA zoo
and he sent it to me, and he said mom
paint this for me. And I looked at that
chimpanzee face with all the wrinkles on,
and I said how am I going to do this. He
said mom just do it. And I said okay, let
me try. So, I did it I drew it, and I remember
that afternoon very well.
12

And I just putted on some music, meditation
music, and I started painting. And I
was working on the face, on all the wrinkles
on the face and the wrinkles of the
hand because those were the most difficult
parts. And it was a few hours. And at
the end of it, I looked at it. I took a photograph
of it; the draft of my painting and
I couldn’t believe I had done it. It was
just amazing. When you are not thinking.
You are completely thoughtless, and your
hand just move it’s right from your heart.
It’s right from the inside on to canvas.”
“Your spirit actually guides you and
awakens creativity within you and how
you put it into paintings.” Rani has been
practicing meditation daily for the last 25
years.
Rani Varde - Artist and meditation teacher
Rani has continued to develop her
own personal style. She calls this style
“NIRA”. Nira in Sanskrit means ‘flowing
like water’. When asked what made
her develop this style, she says it best describes
her flowing effortlessly in creating
works of art. As she continues to describe
how her deep awe for the mother
and child balance of the world is reflected
in her artwork. Rani enjoys incorporating
and blending Indian and Western
elements in her ‘Nira’ style. As a matter
of fact, even her signature contains a balance
of Indian and western scripts. On
the question what she likes to accomplish
with her gifted hands, Rani answered that
one of her greatest joys is inspiring others
to follow their passions. And that it is
never too late, to start something. After
seeing her example, several friends have
proceeded to take time out of their daily
chores to follow their artistic passions.
Meditation Project
Since 1998 Rani is giving free courses in
meditation. “So, we have a small group
that’s coming together to meditate. And
it’s really our collective desire to have a
center in Aruba.” Rani continues to explain
that it’s time to have a center place,
and not any longer from out of the family
houses, where people can come together.
At main street they have created such
a place that Rani wants to open for the
Aruban community. A place where you
can practice morning and evening meditation.
But a way to fund it needs still
to be found. Therefore, in the meantime
they dedicated half of the available space
to the meditation sessions, and the other
half will be used like an art gallery. “Out
of the gratitude of what meditation has
done to my life, turning it around completely,
I want to teach it to others and
give it also back to the community.
When I needed a support system around
me it was there for free, and that’s the
same I want to mean for others.” Rani
shares her gratefulness that she arose
from someone who first couldn’t even
draw an apple properly to having an exhibition
in hardly 4 years. And as such
she wants to give others also the opportunity.
“Out there are many artists who are
much better than me or working much
longer than me without getting a chance
to exhibit their artworks.” Giving opportunities
to others is something we need to
do without always being driven by financial
gain, she says. It will be up to the
visitors of the center if they want to give
something to help pay the rent, etc.
The center will be officially opened on
the 21st of March coming. Hereby the invitation
to visit and get more information
about this new community center.
Some of Rani’s paintings are on display
until October 15, 2020 at the Aruba
Chamber of Commerce and Industry, J.E.
Irausquin Blvd. 10, Oranjestad, Aruba,
from 09:30 am till 16:30 pm, Monday to
Friday.
13

INTERVIEW
Sports
Hall
More than just a sports facility
Constructed in 1977 with finances from the European Union the sports hall located in
the heart of Santa Cruz, Aruba, is one of four sport facilities that fall under the care of
the umbrella organization Aruban Sports Union (Arubaanse Sports Unie, A.S.U.) and is
the only one dedicated completely to indoor sports. But what many do not know is that
this jewel of a building offers much more than a place for indoor sports.
by Tamara Beaujon
In the beginning this facility was nothing
more than the sports hall itself, but
through the years many transformations
occurred with state of the art expansion
that offers much more than a place for
sports. Constructed with the latest technology
available in the ’70s ‘Centro
Deportivo Libertador Betico Croes’ had
and still has all the qualities needed to
practice indoor sports and more than
that. The original building consisted of
the main hall and nothing more. It had
a carrying capacity of 1000 people who
could be seated in foldable chairs, which
was one of the modern gadgets of the
hall. Up until 1986 it stayed this way
and served for sports events and training
in such sports as basketball, volleyball,
badminton, karate, judo and boxing.
After Aruba achieved its autonomous
state within the Kingdom of the Netherlands
in 1986, thanks to the great statesman
and politician, Gilberto (Betico) F.
Croes, considered the one person who
with his tremendous conviction that
Aruba would be better off if it separated
from the constellation of The Netherlands
Antilles to become a separate partner
in the Kingdom of the Netherlands,
the sports hall underwent many facelifts
to make it what it is today. Taking it
from a sports hall to a complete center
that serves more than just sports. Seeing
that Santa Cruz is the birthplace of
this great statesman and who is considered
the liberator of Aruba it was only
befitting that finally the sports hall was
named after him in 1997.
In a candid conversation with Mr. Gerald
Franca, president of the ASU, explains
that ‘Centro Deportivo Libertador
Betico Croes’ is more than a sports facility,
which offers many services besides
that to the community from Santa Cruz
and in general. “After 1986 the sports
hall has undergone many transformation.
The first was the construction of
the back of the house and a second story
bringing the carrying capacity to 2000,”
he states. “Furthermore, two lockers, one
for the males and one for the females,
small convention rooms that can be used
for courses and also office space for the
ASU,” he explains. At this moment the
sport centrum serves also as a community
center where all the schools in the area
come for exercise and to learn the basics
of sports such as basketball and volleyball.
But it also offers space for teachers
to help out kids after school with their
learning materials. “Besides that, being
that it is air-conditioned many religious
congregations have held activities inside
this center,” Mr. Franca adds. The place
is perfect for large events and has also
hosted musical festivals and national and
international conventions on sports and
other topics. “Right now I am preparing
a special marketing course for sports and
it will take place here, being that it is
central, reachable from all four corners
of the island,” he adds.
Most of the sports courses like referee,
etc. are held at this location due to the
fact that it is central on the island. As a
community center and sports hall ‘Centro
Deportivo Libertador Betico Croes’ is apt
to host wedding receptions, Christmas
banquets and so much more. “All that
is needed is to bring in the dancing floor
and the musical group and get ready to
rumba.” One of the most popular events
held here were the international MMA
“It was so successful that they sold 3000
tickets and we had to come down here
with police and all to solve the problem
as the place can only hold 2000 people.”
The ASU is very strict with the rules for
use of the facility for safety and security.
They have cameras inside and outside
that film 24 hours a day and these are
stored for two weeks.
So nobody gets it into their heads to
try something! “One of our very strict
rules is that there has to be one security
guard for every group of hundred. So if
the event is for a 1000 people one will
need 10 security personnel available for
guarding and safety”.
14

Sports Hall
For sports events and others it is prohibited
to sell beverages and food in glass
containers. “To avoid mishaps, such as
throwing them when not happy with a
referee call or any other reason. For private
events such as weddings and dinners
or conventions this rule does not
apply”, he adds. The sports center has
ample parking space in front, in back
and on the side making it a perfect place
to hold your activity. One of the sports
that is taking the world and Aruba by
storm is pickleball. Now I can see the
question mark on everybody’s faces:
What is pickleball? Mr. Gerald explains
that pickleball is kind of like a doubles
tennis match held on a badminton field
indoors. “The beauty of this game is that
it can be played by everybody, meaning
that the youngsters and the young at
heart can all partake in this sport”, he explains.
“In the US they even hold competitions
for 80+, yes 80+,” he adds. Mr.
Franca himself is part of the pickleball
movement on Aruba and together with
many people belonging to the group of
retirees they are very active and participate
in these matches thus keeping their
body, mind, and soul in balance to have
a complete and fulfilling life.“And they
set a good example for the younger generation.”
Aruban Sports Union (Arubaanse Sports
Unie, ASU).
Founded on December 23rd, 1941,
ASU’s main responsibility was and still
is to serve as an umbrella organization
for the different sports federations on
the island. “The ASU was founded by
the social service clubs Caribe, RCA and
Tivoli. In the beginning they were not
that active seeing that World War II was
in the making. It wasn’t until the 1950s
that it really got wind in its sails, and ever
since it has played a major role in the
unification and also in helping the sports
federations reach their full potential”, the
president states.
Nowadays, ASU governs more than 25
sports federations and runs the four main
sports facilities on Aruba, namely, ‘Joe
Laveist Sport Park’ in San Nicolas, ‘the
Guillermo Prospero Trinidad Stadium’
in Oranjestad, ‘the Compleho Deportivo
Frans Figaroa’ in Noord, and the only indoor
sport facility on the island ‘Centro
Deportivo Libertador Betico Croes’.
“The cost to run and maintain these facilities
is high. Together with ‘Lotto pa
Deporte’ (a lottery on the island which
generates funds for sports), the government,
and ASU, we manage the upkeep
of these facilities for use by the Aruban
community”, Mr. Franca explains.
The ‘Joe Laveist Sport Park’ was build by
the Lago Oil & Transport company and
given to the Aruban Community for the
execution of such sports as baseball, soccer,
basketball, volleyball and athletics.
Besides the sports this facility was home
for one of Aruba’s main Carnival events
the Calypso & Road march King for decades.
Formerly known as the Koningin
Wilhemina Stadium, the Guillermo Prospero
Trinidad Stadium is mainly used for
soccer and athletics while the Compleho
Deportivo Frans Figaroa also offers the
possibility to do many of the same sports.
The smallest one, but the jewel of them
all is the Centro Deportivo Libertador
Betico Croes as it offers much more than
a place to hold and train for sports events.
15

FUTURE ECONOMICS
THE FUTURE
OF ECONOMICS
“We stand on the brink of a technological revolution that will fundamentally alter the
way we live, work, and relate to one another. In its scale, scope, and complexity, the
transformation will be unlike anything humankind has experienced before. We do
not yet know just how it will unfold, but one thing is clear: the response to it must be
integrated and comprehensive, involving all stakeholders of the global polity, from
the public and private sectors to academic and civil society.”
Professor Klaus Schwab, Founder and Executive Chairman of the World Economic
Forum (WEF) made this statement in 2015. The WEF organizes the annual conference
in Davos enabling global leaders to look over the horizon. The WEF connects
the future of economic progress to several developments that together determine the
direction, speed and success of economic development. Hereby she mentions Taxation
and sustainable growth, Globalization, Economics of environmental sustainability,
Economics of the fourth industrial revolution, Inclusive growth and Productivity
and competitiveness.
These developments will be reviewed in the upcoming articles, and the implications
for economic developments in Aruba will be examined. This first article will introduce
you to the fourth industrial development.
The fourth industrial revolution concerns a world in which people facilitate their
lives by moving between digital domains and offline reality with the help of connected
technology devices.
The first industrial revolution changed our economy and the way we live from an
agricultural and handicraft economy to an economy of industry and machine production.
Mass production became possible using oil and electricity in the second industrial
revolution. In the third industrial revolution, information technology was used
to automate production. Every industrial revolution is often considered as a separate
event. However, we can better understand the revolutions if we see them as a series
of events that build on innovations from the previous revolution that have led to more
advanced forms of production.
The start of a fourth industrial revolution, building on the previous one, is clearly
visible. The new revolution is characterized by a fusion of technologies that blur the
lines between the physical, digital and biological realms. There are three motives that
clearly indicate that it is not a deepening or extension of the third revolution, but rather
the arrival of a fourth and new revolution: speed, scope and system impact. Current
technological developments and breakthroughs are evolving at an exponential pace,
instead of a linear pace. Moreover, it affects almost every industry in every country.
And the breadth and depth of these changes herald the transformation of complete
systems of production, management and governance.
The possibilities created by the fourth industrial revolution are promising and exciting
on the one hand and frightening on the other. Consider the unprecedented possibilities,
now that billions of people are connected to each other through their mobile
devices and computers with greater processing power and storage capacity than ever
before. These possibilities are furthermore reinforced by new technological breakthroughs
in all kinds of areas. These include 3-D printing, nanotechnology, artificial
intelligence, the Internet of Things, autonomous vehicles, robotics, biotechnology,
and quantum computing.
We may not think about it, but artificial intelligence (AI) is already around us, from
self-driving means of transport and drones to virtual assistants. We all know Apple’s
personal assistant Siri, and Alexa is becoming our smart home-hub, helping us scour
the web for information, shop, schedule appointments, set alarms and doing a million
other things for us. Amazon is using AI in order to predict in a very smart way just
what we are interested in purchasing based on our online behavior. Recently AI is
even used to write novels and helping screen writers in a fascinating way.
16

Chamber of Commerce
Digital fabrication is an emerging technology with significant implications for both
society and schools. It involves use of digital designs to create physical objects. Recently
digital fabrication is interacting with the biological world. Engineers, architects
and designers combine computational design, materials science and synthetic
biology to create a symbiosis between, for example, the products we consume and
the buildings we inhabit.
Some disruptive technologies are already so well established, we take them for granted,
such as the online booking of hotels, flights, car hire, and reading digital publications
instead of hardcopy books and newspapers. More recent examples are the
introduction of Uber and Airbnb, which enables individuals to rent out their usually
privately owned properties to visitors. The bitcoin could lead to a transmittable global
digital currency, three-dimensional printing was used to construct a 400-squarefoot
house in a suburb of Moscow in less than 24 hours and it will be used in the near
future to construct offices, whole hotel rooms, and even body parts. Big data will
enable marketing to the individual of almost anything on a personally tailored basis.
The combination of all those new technologies will cause major shifts on the demand
side. Consumers will be more engaged and will develop new patterns of consumer
behavior. Technological innovation will also lead to significant changes in the supply-side,
amongst others because of gains in efficiency and productivity. Communication
and transportation costs will drop, logistics will become more effective, and
the cost of trade will diminish.
The consumption pattern and labor market will also change in Aruba. Certain jobs
will disappear, and people run the risk of being left behind with a skill set that is no
longer usable. The established way of doing business is virtually obsolete. On the one
hand, it is important that companies embrace the Internet of Things, Artificial Intelligence
and big data in order to remain competitive. On the other hand, companies
have the shared responsibility for not leaving anyone behind.
For the fourth industrial revolution to take place in social peace, the way Aruba rolls
out technology is just as important as the technology itself. Education and training is
just as essential. Companies must support employees in their development and provide
them with the new skills they need. The reality is that companies and employees
need each other more than ever. Without training, the employee runs the risk of being
left behind by the changing labor market, the employer will be confronted with a lack
of talent, but also with knowledge that growth opportunities are missed.
Although the fourth industrial revolution offers enormous potential, there are also
major challenges that must be overcome. The following article will discuss the challenges
that need to be considered and the solutions that can be formulated.
Martijn Balkestein
Martijn Balkestein is a very passionate and enthusiastic worker,
driven, punctual, stress resistant. He has gained work experience
at the CBS as a researcher and later as a director, at
APFA as a Risk Manager, at the Minister of Finance, Economic
Affairs and Culture as an advisor and is currently director
of the Chamber of Commerce. He has thorough knowledge
of statistics, a well-developed analytical and problem-solving
ability, well-developed management skills and skills in respect
of the handling of political and administrative interests.
He has a university degree in science of public administration from the University of
Leiden, The Netherlands, and also a bachelor’s degree in environmental management at
the state college, Deventer.
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ASSURANCE & ADVISORY
Customs duties:
are we sinning?
It might seem so simple; the way of taxing a product at the moment when it is imported into a country.
However, in Aruba this has proven to have a lot more to it than the consumers might think. Considering that
the Customs Legislation provides hundreds of classification tariff for each imported product, this can easily
be classified incorrectly. Or what if a product does not qualify under any of the classification tariffs? And of
course, are these taxes fair? Let’s get into it.
On 20 December 2018 the Parliament of Aruba approved the legislation regarding phase one of the Aruba
tax reform which has entered into force as of 1 January 2019. Amongst the other relevant changes, excise
duties have been increased on certain products which the Government of Aruba (‘the Government’) considers
to be harmful to its citizens. The Prime Minister has referred to this tax as a ‘sin tax’ which is intended
to increase Government revenue while also discouraging consumption of these products being, alcohol and
cigarettes.
The explanatory notes to this legislation mention that in addition to generating income for the Government
it is expected that these changes can contribute to influencing consumer behavior.
As mentioned in the explanatory notes, this increase concerns goods that are considered to be harmful to
health and can lead to addiction, which can not only lead to accidents, but also entails costs for the society
as a whole (such as health care). Therefore, according to the Government it is reasonable, fair and efficient
for users to pay for the costs they impose on society. It is also important to mention that the import of (most)
alcoholic beverages are subject to both excise duties and import duties. Import duties are mostly due on all
imported products while excise duties are due on fewer products. However, the main difference between
these two is that excise duties are in most cases also due when these types of goods are produced on-island,
and thus not imported. The tariff increase for the import duties has been imposed on the following products:
• Wine was Afl. 400 per hectoliter and has been increased with Afl. 33 per hectoliter, which amounts to Afl.
433 per hectoliter. This results in about Afl. 0.25 per 750ml wine bottle.
• Vermouth was Afl. 400 per hectoliter and has been increased with Afl. 33 per hectoliter, which amounts to
Afl. 433 per hectoliter.
• Cider (pear, apple, pineapple, honey) was Afl. 100 per hectoliter and has been increased with Afl. 333
per hectoliter, which amount to Afl. 433 per hectoliter.
• Other ciders were Afl. 150 per hectoliter and have been increased with Afl. 283 per hectoliter, which
amounts to Afl. 433 per hectoliter.
• Tobacco products have changed from being a percentage of 57% of the value to a levy per kilogram which
amounts to Afl. 211.50 per kilogram.
• Lastly, an increase of Afl. 809 per hectoliter excise duties has been imposed for distilled spirits such as
whiskey, rum, gin and vodka. This was Afl. 1,844 per hectoliter and has been increased to Afl. 2,653 per
hectoliter.
A different change which took place without having to amend the current legislation is the interpretation and
classification of stout beer. As we understand, the Customs Department of Aruba has erroneously not levied
excise duties on stout beer in the past but have started doing this as of 1 January 2019. As of 1 January
2019, the Customs Department has decided to levy excise duties on the import and production of stout beer
considering that - in their opinion - stout beer should be considered as beer. Excise duties for beer amount to
Afl. 353 per hectoliter and its import duties amount to Afl. 169 per hectoliter.
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grantthornton-dc.com
These high increases raise the question; how much is fair? We do notice that various countries worldwide,
but also in the Caribbean, such as Barbados, have been introducing these types of ‘sin taxes’ on tobacco,
alcohol and/or sugar, however it is still unclear if the desired effects as to consumer behavior are achieved.
Also, as we understand from certain importers of these products, that they have stopped or consider to stop
importing certain products because of the costs, so this might also raise the question if the Government will
actually reach their revenue targets.
Another issue that importers face are tariff classification discussions with the Customs Department of Aruba.
What happens if there is no consensus on the classification of one of these products? In a recent court case
decision, the Court of First Instance of Aruba made an important decision with regards to alcoholic beverages
and the excise and import duties. In a nutshell, the company concerned imports and sells various
alcoholic beverages. The alcoholic beverages imported by this company are manufactured according to a
specific beer brewing process after which the brew is filtered. Afterwards (margarita) flavorings, coloring
additives and alcohol are added to this brew.
The issue arises as to whether these beverages are to be classified under the category “beer made from malt”,
subject to excise and import duties of Afl. 353 per hectoliter and Afl. 80 per hectoliter respectively or as
“other distilled alcohol” subject to excise and import duties of Afl. 2,653 per hectoliter and Afl. 30 per hectoliter
respectively. After these beverages have been examined, the findings from the laboratory showed that
the brewed beverages lost the character of beer after filtration and the addition of flavorings, coloring additives
and alcohol. The Court also noted that based on a sample of these alcoholic beverages, the drink lacks
the characteristics of beer such as the color, odor, foaming and the specific (bitter) taste. Based on the above
the Court decided that these alcoholic beverages do not qualify as “beer made from malt” and therefore
should be classified as “other distilled alcohol” which has a higher tariff.
Our goal with this article is to inform you and also give you a different perspective on the difficulties which
currently play a role with regards to the excise and import duties in Aruba for alcoholic beverages.
Governments around the world are following the trend of taxing alcohol, tobacco and sugary products at
a higher rate. The Government of Aruba - as mentioned above - has taken certain steps to discourage consumption
of alcohol and tobacco products by increasing the taxes on these products. More changes might
follow. We will keep you informed so that you are prepared for any more changes that might take place.
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CYBERSECURITY
The power of
social engineering
What is the easiest way to hack a password? Just ask for it! It sounds a bit straightforward
and silly but the most effect way to hack your way into a system is not by
exploiting vulnerabilities and use a range of cyber weapons but by tricking people
into giving you their logon credentials.
Social engineering, in the context of information security, is the psychological manipulation
of people into performing actions or divulging confidential information.
Hacking emotions using psychology
So, what makes social engineering so effective? The answer lies in how our brain
works. For our survival evolution has wired our brains to be susceptible to several
stimuli namely:
Fear - defined as an unpleasant emotion caused by the belief that someone or something
is dangerous, likely to cause pain or a threat to our wellbeing. This is arguably
the most commonly manipulated emotion in social engineering campaigns as it’s a
powerful motivator. Examples of these are warnings that you have been infected with
a “virus” or “hacked” and should click here to “solve your computer problems”. The
user is prompted to act quickly to mitigate the “threat” that is caused by the fake fear
striking message and sometimes even asks to “warn” all his friends and family, thus
spreading the fake message exponentially.
Greed – our brains are wired for survival, that is why we like to have resources as
it enhances our chances for survival. Even back in the stone age hoarding and greed
meant a bigger chance for surviving and reproducing. This emotion is also easily
abused by offering some (fake) reward in return for an action. Examples are fake
lottery wins or prizes for acting fast and in essence doing what the attacker asks you
to do – click here.
Obedience – As people we live in groups, and just as in the animal kingdom these
groups have some form of hierarchy. Obedience is defined as complying with an
order, request, law or submission to another’s authority. Most people comply with
request from authority, and usually that is a good idea unless it’s an illegitimate authority
with malicious intentions. For example, ransomware notes are sometimes disguised
as fines from the FBI because of some “illegal” download or activity. Also
scam e-mails to instruct CFO’s to wire transfer something urgent for the CEO is a
commonly seen.
Helpfulness – last but not least, people for the most part are good in nature and thus
want to do good. It’s our instinct for survival of the group that prompts our brain to
want to help each other. This is a good thing for obvious reasons but easily exploited
by hackers and scam artists. If you want to get past a security door without an access
badge for example, just carry an empty box and walk up to the door and there is a big
chance someone will open it for you. Other social engineering scams like forwarding
a “warning” to all your friends might actually put them in danger and helps spreading
fake or viral news as well as possible malware.
In these cases, perhaps the most useful piece of advice is to stop and consider the
request or correspondence with a clear head and ask whether it could be used in a
nefarious way before proceeding.
The material damage of business email compromise (BEC)
According to the 2019 FBI Cyber-crime report, business email compromise (BEC)
accounted for 1.8 billion dollars in damages suffered by companies in the US alone,
that is over a tenfold of what was lost due to credit card fraud over that same period.
A multitude of Aruban businesses also lost tens to hundreds of thousands of florins
each in similar scams last year.
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Paul Eelens - Cybersecurity
The reason behind this is that it’s easy, cheap and scalable while the chances of getting
caught are very slim. Protecting against this for your home or business is luckily
quite doable, some tips include:
- Enable multi-factor authentication. Use tokens like google authenticator, sms verification
or others. Nowadays these will only bother you when switching to another
computer.
- Limit usage of free web-based e-mail accounts and apps. If a product is free, you
are the product.
- Don’t open emails or attachments from unsolicited senders & set your spamfilter
to “high”.
- Secure your domain, avoid domain spoofing vulnerabilities.
- Double-check the sender’s email address, it might vary slightly, if it does it’s fake.
- Don’t overshare online. Anything you put on social media can be used to help the
scammers.
Hover over links with our mouse to see the real link, if it’s not the domain you would
expect, it’s fake.
- Always verify before sending money or data. Make it a standard operating procedure
for employees to confirm by phone before paying any invoice sent by mail. If
bank accounts are changed beware!
Social media phishing
Scams have always been around, even before the internet era. Phishing itself is a
form of fraud in which attackers send emails to you posing as a real business to lure
people into giving sensitive information. Social media phishing is when attackers
use the social networking sites like Facebook, Twitter and Instagram instead of email
to obtain your sensitive personal information or trick you into clicking on malicious
links. Hackers love social media because most people use it frequently and it feels
like a trusted environment. This seemingly trusted environment leads to users more
likely to clicking a shared link than if the link had arrived through email.
Examples of common social media scams circulating today are:
- Fake customer service accounts on Twitter (also known as angler phishing)
- Fake comments on popular posts by humans or bots
- Fake live-stream videos taking you to malicious websites
- Fake online discounts, again taking you elsewhere
- Fake online surveys and contests
Tips to avoid getting victimized by social phishing
Think before you click, there is a reason for the term clickbait. Keep your browsers
and apps updated for security reasons. Also review your privacy settings, by default
the ones for windows 10 and Facebook are simply awful. Close them down and stop
sharing unneeded information to “improve our service”. Never download unsolicited
software or click on popups and look for the lock sign in front of the HTTPS in your
web browser and make sure the domain is legit. Pay particular attention to shortened
links through services like bit.ly or tiny.cc commonly used by scammers.
Last but not least, train yourself and your team. Security awareness training is common
practice nowadays for most companies to reduce the risk of social engineering
attacks.
Paul Eelens
Ing. Paul Eelens CISSP, CISM holds numerous top cyber security
certifications and is responsible for information security at SETAR
N.V. He is active in several cybersecurity work groups such as an
ISAC - information security analysis center for national critical infrastructure
for the island of Aruba. Together with the infosec manager
at CBA he also volunteers for Cyberschool Aruba to help teach
youngsters the necessary cybersecurity skills.
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Colofon
March 2020
StA Cruz 84
Aruba, Caribbean
TElephone: +297 6418816
Whatsapp: +297 7447395
Managing Director:
Mirella S. Scheper Werleman
Chief Editor:
Gerrit J. Scheper
PuBLISHER:
The Source Media
Graphic Design:
Valentino Zschuschen
Photography:
Art on the move
Gerrit J. Scheper
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Sometimes it looks like nothing is
happening on the outside. But on the inside,
transformation is taking place.
- STAY CONNECTED, STAY INFORMED