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151.
Modern institutional theory specifies two different aspects of institutions. The first aspect—and by far the predominant perspective—sees institutions as recurrent patterns of behavior, values, norms and practices which guide social and political behavior. The second aspect refers to the manifest institutional systems of the state. These two sides of institutions are supposed to be mutually reinforcing. Thus, institutions are "embedded" in overarching systems of values at the same time as they "constrain" behavior. This article takes exactly the opposite approach and seeks to separate the two different meanings of institutions in order to explain changes in the effective capabilities of manifest institutions. Using the Japanese Ministry of International Trade and Industry (MITI) as an empirical case, the argument advanced in the article is that variations in the institutional leverage and capacity of MITI can to a significant extent be explained by changes in the relationship between "abstract" and "manifest" institutions, i.e. the extent to which the institutional arrangement of the state reflects predominant systems of values, norms and beliefs in society. In addition to the vast literature on institutional theory, the article draws on a series of interviews with MITI senior officials between 1988 and 1996 as well as on the literature on Japanese political economy.  相似文献   
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Abstract:  This article contrasts species of regulatory and tax arbitrage with the ECJ's approach to abuse of rights. Its aim is to explain the concepts, describe their relationship and identify the legal and policy issues which they raise within the EC legal system. Arbitrage and abuse figure prominently in the ECJ's case-law, especially on the freedom of movement. In its more recent case-law, the ECJ has adopted a more developed approach to abuse of rights by laying down a two-prong test. This article seeks to draw legal and policy conclusions by examining inter alia the virtues and vices of the EC doctrine of abuse of rights.  相似文献   
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Under the assumption of widespread fraud and abuse, procedures were implemented in the National School Lunch Program (NSLP) in 1981 to detect and deter misreporting by applicants for subsidized meal benefits. We, however, find that the incidence of fraud is actually small relative to normal temporal variation in income and household composition that leads to legitimate changes in eligibility for benefits. It is estimated that each month about 3 percent of all households approved for meal benefits have changes sufficiently large to alter their benefit status. Further, the amount of misreporting at the time of application, estimated to be 4.8 percent, is far smaller than previously assumed. Instead of focusing on the static problem of deterring initial applicant misreporting, the policy problem is now a dynamic one that includes how (or whether) to deal with normal changes in income and household size.  相似文献   
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