In a rails application, in which situation would you use a partial and when would you use a helper? I find both very similar, since they represent markup fragments.
A partial is a view fragment, a piece of a view that is useful in multiple places and is pulled out so as to remove duplication. Bottom line, however, is that views - standalone or partial - are for presentation.
As you know, controllers are for processing logic. It is inevitable, however, that you will need some logic processing when presenting a view. So, for instance, if you have some presentation piece that is only available to admins, you might extract that logic to a helper and keep the view "pure" and presentation-only. Helpers will inevitably contain presentation code - html tags and such - but that is a by-product of their use, not their primary function.
You can also combine the two - a partial for the admin presentation and another for the user presentation, and a helper with the logic to determine which one is rendered in a particular situation.
Just my $.02.