Dievorliegende Untersuchung thematisiert die an eine Analyse von Steuerwirkungenim Kontext von Finanzierungsentscheidungen zu stellenden Anforderungen. DerAutor zeigt, dass die theoretische Erklärung des Einflusses der Besteuerung aufdas Handeln von Individuen auf Basis neoklassischer Steuerwirkungshypotheseneinem kritisch-rationalen Erklärungsverständnis nicht genügt, jedoch mit einemmethodologisch instrumentalistischen Verständnis vereinbar ist. Die Methodender empirischen Prüfung gehen grundsätzlich mit beiden Positionen einher,sofern gewisse Modifikationen der gängigen Forschungspraxis vorgenommen werden.

The present edited volume is of special importance, and for various reasons. First of all, it is one of the most comprehensive and multifaceted coverage of broadly per­ ceived fuzzy control in the literature. The editors have succeeded to collect papers from leading scholars and researchers on various subjects related to the topic of the volume. What is relevant and original is that - as opposed to so many volumes on fuzzy control published by virtually all major publishing houses that are strongly technically oriented and covering a narrow spectrum of issues relevant to fuzzy con­ trol itself - the editors have adopted a more general and far sighted approach. Basically, the perspective assumed in the volume is that though fuzzy control has reached such a level of maturity and implementability that it has become a part of in­ dustrial practice, science and academic research still have a relevant role to play in this area. One should however take into account that by their very nature, the role of science and academic research is very peculiar and going beyond straightforward ap­ plications, ad hoc solutions, "quick and dirty" tools and techniques, etc. that are usu­ ally effective and efficient for solving practical problems. This does not mean that as­ pects of practical implementations should not be accounted for by scholars and re­ searchers.

Dievorliegende Untersuchung thematisiert die an eine Analyse von Steuerwirkungenim Kontext von Finanzierungsentscheidungen zu stellenden Anforderungen. DerAutor zeigt, dass die theoretische Erklärung des Einflusses der Besteuerung aufdas Handeln von Individuen auf Basis neoklassischer Steuerwirkungshypotheseneinem kritisch-rationalen Erklärungsverständnis nicht genügt, jedoch mit einemmethodologisch instrumentalistischen Verständnis vereinbar ist. Die Methodender empirischen Prüfung gehen grundsätzlich mit beiden Positionen einher,sofern gewisse Modifikationen der gängigen Forschungspraxis vorgenommen werden.

The present edited volume is of special importance, and for various reasons. First of all, it is one of the most comprehensive and multifaceted coverage of broadly per­ ceived fuzzy control in the literature. The editors have succeeded to collect papers from leading scholars and researchers on various subjects related to the topic of the volume. What is relevant and original is that - as opposed to so many volumes on fuzzy control published by virtually all major publishing houses that are strongly technically oriented and covering a narrow spectrum of issues relevant to fuzzy con­ trol itself - the editors have adopted a more general and far sighted approach. Basically, the perspective assumed in the volume is that though fuzzy control has reached such a level of maturity and implementability that it has become a part of in­ dustrial practice, science and academic research still have a relevant role to play in this area. One should however take into account that by their very nature, the role of science and academic research is very peculiar and going beyond straightforward ap­ plications, ad hoc solutions, "quick and dirty" tools and techniques, etc. that are usu­ ally effective and efficient for solving practical problems. This does not mean that as­ pects of practical implementations should not be accounted for by scholars and re­ searchers.