Tax havens and their impacts on the non-haven countries

Tax havens have attracted increasing attention from the authorities of non-haven countries. The financial crisis exacerbates the negative attitude to tax havens. Offshore zones are now under strong pressure from the international, both financial and political institutions. Thus, the thesis will focus on the current problem of the modern economy, namely tax havens and their impact on the non-haven countries. This thesis will be based on the several articles, in particular “Tax Competition With Parasitic Tax Havens” by Joel Slemrod and John D. Wilson (University of Michigan, 2009) and “Do Havens Divert Economic Activity” by James R. Hines Jr., C. Fritz Foley and Mihir A. Desai (Ross School of Business, 2005). This paper provides two completely different and contradictory viewpoints on the problem of coexisting tax havens and non-haven countries. There are two models, examined in this work, present two important researches. The first one will be concentrated on the positive effect from tax havens whereas the last model will be focused on the completely negative effect from offshore jurisdictions. The first model gives us a good explanation and proof of its statement why tax havens can positively influence on nearby high-tax countries. It describes that the existence of offshore jurisdictions can stimulate the growth of operations and facilitates economic activity in non-haven countries. In contrast to above mentioned, the model with quite opposite view was presented. This economic model and its analysis confirms the undesirability of the existence of offshore areas. Taking into consideration, that the jurisdictions choose their optimal policy, the elimination of offshores will have positive impact on the rest of countries. The model proofs the statement that full or partial elimination of tax havens raises the equilibrium level of the public good and increases country welfare. According to the following study, it can be concluded that both of the models provide telling arguments to prove their assertions. Thereby both of these points of view have their right to exist. Nevertheless, the ongoing debate concerning this issue still will raise a lot of questions.

Suomi toisena kielenä vai lukivaikeus? : Luokanopettajien käsityksiä oppilaiden kielellisistä vaikeuksista

Goals. Immigrant pupils are over-represented in special education. Linguistic difficulties are the most pivotal reasons for social exclusion of immigrant pupils during their school career. Addedly reading, writing, and language development disorders are the most common reasons for both part-time and extensive special education. I studied class teachers' perceptions of the typical linguistic difficulties of pupils who speak Finnish as their second language and of those who have dyslexia, because I suspect that telling the difference between linguistic competency in progress and the symptoms of dyslexia isn't easy. I look for overlappings in the perceptions of linguistic difficulties, their causes and their support measures, which would reveal the challenges in recognizing linguistic difficulties, which in turn might partly explain why immigrant pupils are over-represented in special education. Methods. This study was carried out as structured individual interviews with nine class teachers from the Helsinki Metropolitan Area. To increase reliability, complementary information was gathered about the same phenomenon with a questionnaire that each interviewee filled out at the end of the interview. It was required that the interviewees have experience of teaching both dyslexic pupils and pupils who speak Finnish as a second language. The material analysis was mainly deductive, but the material that wasn't in line with the theoretical frame of reference was analyzed inductively. Results and conclusions. There were overlappings in the class teachers' perceptions of the linguistic difficulties, support measures fitting them and, based on the questionnaire results, also of the causes of these difficulties. Additionally all the interviewees said it to be difficult to recognize dyslexia in a pupil who speaks Finnish as a second language. I came to the conclusion that distinguishing different linguistic difficulties from one another is a challenge to which class teachers don't always feel competent to rise, which is why they consider the assistance of special teachers and other professionals beneficial.

Misalignment as a Therapeutic Resource

The article reports conversation analysis of a single cognitive psychotherapy session in which an interactional misalignment between the therapist and the patient emerges, culminates, and is mitigated. Through this case study, the interactional practices lead- ing to a rupture in therapeutic alliance and the practices leading to its mending are explored. In the session the therapist pursues investigative orientation in relation to the patient’s experience under discussion, whereas the patient maintains orientation to “troubles-telling.” The diverging projects of the participants amount to overt misalign- ment. Eventually, the therapist brings the relationship of the patient and herself as a topic of conversation in ways which turn the misalignment into a resource of therapeu- tic work. The microanalysis of actual interactional patterns in this single case is linked to discussions of therapeutic alliance in psychotherapeutic literature.