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.

Pragmatismi poliittisena filosofiana. Yksilö ja yhteisö John Deweyn ajttelussa

John Dewey (1859-1952) oli yhdysvaltalainen filosofi, pedagogi ja julkinen keskustelija, jonka ajattelu on merkittävästi vaikuttanut pragmatismina tunnetun filosofisen suuntauksen kehittymiseen. Tässä Pro gradu -tutkielmassa tarkastellaan Devveyn poliittista filosofiaa ja ajattelua. Tarkoituksena on selvitellä, millaista on Devveyn poliittinen filosofia ja voiko hänen pragmatistinen poliittinen filosofiansa tarjota jotain mielenkiintoista myös tämän päivän poliittisen filosofian kentälle. Tutkielmassa tarkastellaan Devveyn esittämää kritiikkiä klassista liberalismia ja individualismia kohtaan, Devveyn omaa poliittisen filosofian projektia sekä sen kohtaama kritiikkiä ja arvioidaan Devveyn poliittista filosofiaa yleisesti. Tarkastelun kohteena ovat muun muassa Devveyn käsitykset yksilöstä, valtiosta, demokratiasta, vallasta ja tiedosta. Ensisijaisena lähteenä tutkielmassa on Devveyn koottujen teosten sarja vuosilta 1882-1953, ennen kaikkea 1920-30-lukujen tuotanto. Lisäksi lähteenä on useita tuoreita artikkeleita sekä kommentaareja. Keskeisin löytö tutkielmassa on, että Devveyn poliittisen filosofian oleellinen piirre on "anti-essentialismi", eli huomion siirtäminen pois jostain oletetuista yksilöiden ja ryhmien olemuksista tai sisäisestä luonnosta niiden välisiin suhteisiin ja näiden ilmauksiin. Tähän liittyen Devveyn poliittisen filosofian keskeiseksi lähtökohdaksi osoittautuu perinteisen yksilö-yhteisö jaottelun kyseenalaistaminen. Tutkielma tarjoaa laajan katsauksen Devveyn poliittiseen ajatteluun sekä pragmatistiseen poliittiseen filosofiaan.

QCD with dynamical Wilson fermions. II

We present results for the QCD spectrum and the matrix elements of scalar and axial-vector densities at β=6/g2=5.4, 5.5, 5.6. The lattice update was done using the hybrid Monte Carlo algorithm to include two flavors of dynamical Wilson fermions. We have explored quark masses in the range ms≤mq≤3ms. The results for the spectrum are similar to quenched simulations and mass ratios are consistent with phenomenological heavy-quark models. The results for matrix elements of the scalar density show that the contribution of sea quarks is comparable to that of the valence quarks. This has important implications for the pion-nucleon σ term.

Kaon B parameter with Wilson fermions

We calculate the kaon B parameter in quenched lattice QCD at beta=6.0 using Wilson fermions at kappa=0.154 and 0.155. We use two kinds of nonlocal (''smeared'') sources for quark propagators to calculate the matrix elements between states of definite momentum. The use of smeared sources yields results with much smaller errors than obtained in previous calculations with Wilson fermions. By combining results for p=(0,0,0) and p=(0,0,1), we show that one can carry out the noperturbative subtraction necessary to remove the dominant lattice artifacts induced by the chiral-symmetry-breaking term in the Wilson action. Our final results are in good agreement with those obtained using staggered fermions. We also present results for B parameters of the DELTAI = 3/2 part of the electromagnetic penguin operators, and preliminary results for B(K) in the presence of two flavors of dynamical quarks.

An association and Wilson activity coefficient model for solubilities of aromatic solid pollutants in supercritical carbon dioxide

The solubilities of various solid pollutants in supercritical carbon dioxide were investigated. The intermolecular interactions play a significant role in determining the solubilities of solids in supercritical carbon dioxide. A new model equation was derived by using the concepts of association and activity coefficient model to correlate the solubilities of solids. The model equation combines the association and Wilson activity coefficient models and includes the interaction potentials between the molecules, which are useful in understanding the behavior of the solid solutes in SCCO2. The new model equation involves five adjustable parameters to correlate the solubilities of solids by incorporating the interactions between the molecules. The equation correlated 75 solid systems with an average AARD of around 9%, which was better than the correlations obtained from standard models such as Mendez Santiago-Teja (MT) model and association model. (C) 2012 Elsevier B.V. All rights reserved.

Revalidation of Natrix clerki Wall, 1925, an overlooked species in the genus Amphiesma Dumeril, Bibron & Dumeril, 1854 (Squamata: Natricidae)

Natrix clerki Wall, 1925, previously known from its sole holotype and considered a synonym of Amphiesma parallelum (Boulenger, 1890), is resurrected in the genus Amphiesma on the basis of the analysis of morphological variation in 28 specimens of ``Amphiesma parallelum'' auctorum, plus six living, unvouchered specimens discovered in Arunachal Pradesh and Nagaland, India, and one vouchered specimen from Talle Valley in Arunachal Pradesh. Specimens from northeast India (Nagaland), northern Myanmar, and China (Yunnan), previously identified as Amphiesma parallelum either in the literature or in museum's catalogues, are also here referred to A. clerki. The holotype of Amphiesma clerki is redescribed. As a consequence, the definition of Amphiesma parallelum is modified. A. parallelum inhabits the Khasi Hills and Naga Hills in Northeast India, whereas A. clerki has a wider range in the Eastern Himalayas, northern Myanmar and Yunnan (China). Amphiesma clerki differs from A. parallelum by its longer tail, dorsal scales more strongly keeled, scales of the first dorsal scale row strongly keeled vs. smooth, a postocular streak not interrupted at the level of the neck, and a much more vivid pattern on a darker background colour. Characters of species of the Amphiesma parallelum group, i.e. A. clerki, A. parallelum, A. bitaeniatum, A. platyceps and A. sieboldii are compared. A key to this group is provided.

An estimate of the number of tropical tree species

The high species richness of tropical forests has long been recognized, yet there remains substantial uncertainty regarding the actual number of tropical tree species. Using a pantropical tree inventory database from closed canopy forests, consisting of 657,630 trees belonging to 11,371 species, we use a fitted value of Fisher's alpha and an approximate pantropical stem total to estimate the minimum number of tropical forest tree species to fall between similar to 40,000 and similar to 53,000, i.e., at the high end of previous estimates. Contrary to common assumption, the Indo-Pacific region was found to be as species-rich as the Neotropics, with both regions having a minimum of similar to 19,000-25,000 tree species. Continental Africa is relatively depauperate with a minimum of similar to 4,500-6,000 tree species. Very few species are shared among the African, American, and the Indo-Pacific regions. We provide a methodological framework for estimating species richness in trees that may help refine species richness estimates of tree-dependent taxa.

El ciclo artúrico en el cine; mito y epos en Excalibur, de John Boorman

Integran este número de la revista ponencias presentadas en Studia Hispanica Medievalia VIII: Actas de las IX Jornadas Internacionales de Literatura Española Medieval, 2008, y de Homenaje al Quinto Centenario de Amadis de Gaula.

Creemos porque amamos : la estructura interna del acto de fe en John Henry Newman

El autor nos introduce en la cuestión de los motivos racionales de la fe. Las operaciones llevadas a cabo por la inteligencia y la voluntad en el acto de creer, constituyen el fundamento por el cual la Verdad revelada entabla históricamente el diálogo con el hombre. El tema se halla en el centro de la experiencia religiosa y de la reflexión teológica de Newman, y ha significado un aporte indiscutible a la teología contemporánea.

Mi colaboración con John Finnis

Advertí por primera vez la existencia de John Finnis cuando me envió una nota de felicitación en ocasión de la publicación de mi libro de 1970, Abortion: The Myths, the Realities, and the Arguments. Uno de los capítulos del libro fue el fruto de una extensa investigación en bibliotecas jurídicas, y me sentí tremendamente satisfecho al recibir la aprobación de un catedrático de Oxford y profesor de Derecho. John y yo trabajamos juntos por primera vez desde el 25 de abril al 1º de marzo de 1974, en un hotel de Roma, en cuatro capítulos sobre ética cristiana para el libro The Teaching of Christ: A Catholic Catechism for Adults, el cual fue editado por Ronald Lawler, Donald Wuerl y Thomas Comerford Lawler –un libro que fue traducido en trece idiomas y ha atravesado cinco ediciones, al igual que algunas versiones simplificadas para gente joven...

John Locke : las posesiones o los derechos políticos como garantía de la libertad

Este artículo busca reflexionar sobre las garantías que el contrato social de John Locke ofrece a la libertad. Así, apartándose de la corriente de interpretación dominante, se intenta realizar una aproximación hermenéutica a su obra que de cuenta del campo semántico en el cual se desarrolla. De esta manera, aflorará la propia voz del autor permitiendo dilucidar cuál es el contenido y el alcance de la libertad en el contrato social lockeano.

La “experiencia religiosa” forjadora de un lenguaje teológico significativo en John Henry Newman

El autor plantea la cuestión de lo significativo del lenguaje teológico a partir del concepto de experiencia en el pensamiento del cardenal Newman. Su itinerario de fe y conversión, enraizado en un diálogo personal con Dios, le ha dado tanto a su teología como a su predicación, un atractivo que trasciende su época y que puede servir de estímulo actualmente en la comunicación teológica.