Search results for "Reform."
showing 10 items of 677 documents
How do educational reforms change the share of students in special education? Trends in special education in Finland
2019
Recent European and global trends in education have been to promote inclusive education and expand education, resulting in the increased provision of special education. In promoting inclusive education, recent special education reforms have also aimed to curtail the rise in identification rates for students in special education, for example, by focusing more on early support and discontinuing fiscal incentives to identify students with special educational needs. Using official special education statistics, we studied how Finland’s special education system reforms changed the share of students in special education. In addition, we examined variations in special education provisions among mu…
Neoliberalism, curriculum development and manifestations of ‘creativity’
2015
There is a manifest tendency for national education policy to follow global economic trends. In many western industrialized countries this relationship has intensified or strengthened within the last decades. The strengthening of this relationship has been seen, among other things, as evidence of the growing power of neoliberal ideology. The background reference for this article is the emergence of a neoliberal education policy ideology in the two creativity related strategies implemented by the Finnish government during the first decade of the 21st century. The main focus of the study was the concept of creativity, for it has appeared to be the prevailing trend within the Finnish basic edu…
Policy Alienation in Frontline Social Work – A Study of Social Workers’ Responses to a Major Anticipated Social and Health Care Reform in Finland
2021
Change in the policy and ideology governing social and health care has been much debated in the Western welfare states, including in Finland, where the public sector has witnessed a shift towards a market and managerial ideology in a climate of austerity. These changes affect organisations as well as individual workers. Social workers implement social policies in their daily work, and are thus positioned in between policies and clients. This may expose them to feelings of unease in the implementation of certain policies. In this study, we apply the policy alienation framework of Tummers and colleagues (2009. “Policy Alienation of Public Professionals: Application in a new Public Management …
Developement of the Centers of Vocational Education in Latvia
2015
The purpose of this study was to find impact factors and results of stuctural reforms of vocational education in Latvia. The objective was to find that during 4 years period reforms started as planned, but did not continued planned way. It may impact vocational education of Latvia in future. This study used analysis of 12 documents impacting reforms. One of basic results is creating Centers of Competence of vocational education. Findings are focused on creating factors and results of these centers. Author shows purposes and criterias of reforms, development on time axis, and results and impact factors of creation of the Centers of Vocational Education, gives suggestions for further reforms.
Humanities and Social Sciences: Latvia, Vol. 22, Issue 1
2014
ILONA BAUMANE-VITOLINA. Conceptualising the Resource Based View for Innovation Research and Measurment in Small and Medium Enterprises ; VIESTURS PAULS KARNUPS. Latvian and Turkish Economic Relations 1918-1940 ; GREGORY OLEVSKY. Functioning of Latvian manufacturing: up the stairs Which Lead Down ; LEONARDO PATACCINI, ELENA KINZHEBAEVA. Structural Reforms in Emerging Economies: Argentina and Russia through the Latvian Mirror ; INESE KALNIŅA. The Council of Europe and the Protection of National Minorities
How efficient is maize production among smallholder farmers in Zimbabwe? A comparison of semiparametric and parametric frontier efficiency analyses
2018
The controversial Fast Track Land Reform Programme in Zimbabwe that redistributes commercially-owned farmland to smallholder households has caused concerns about the efficiency of agricultural prod...
Tax Evasion and Tax Progressivity
2003
In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.
Tax evasion, tax progression, and efficiency wages
2004
Abstract More progressive taxes raise employment in imperfect labour markets. However, this prediction is not robust. For example, any employment effect vanishes in a constant profit efficiency wage economy. It is demonstrated that tax evasion opportunities can re-establish positive employment effects of higher tax progression.
Corporate hedging under a resource rent tax regime
2010
Accepted version of an article in the journal: Energy Economics. Published version available on Science Direct: http://dx.doi.org/10.1016/j.eneco.2009.10.009 In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investigate how this tax base asymmetry influences …
The effect of polytechnic reform on migration
2011
This paper examines the effect of the polytechnic reform on geographical mobility. A polytechnic, higher education reform took place in Finland in the 1990s. It gradually transformed former vocational colleges into polytechnics and also brought higher education to regions that did not have a university before. This expansion of higher education provides exogenous variation in the regional supply of higher education. The reform raised the mobility of high school graduates across local labour markets in the years after they had completed their secondary studies, which indicated increased mobility between high school and post-secondary education. We estimate that the reform enhanced the annual…