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äußerst spekulative Anlagen ratio decidendi Grundpage] einer richterlichen Entscheidung Rationalisierungseffekte rationali- zation effects —> Synergie-Effekte II Rationalisierungsinvestition [InvR] cost-reducing investment II cost- saving investment Investition mit dem Ziel der Wirtschaftlichkeitsverbesserung —> Ersatzinvestition Ratsausschuß council committee Rat[schlag] advice II fachmänni- scher Rat expert advice II Ratsstim- men votes in the Council II Rats- versammlung [VwO/D] town coun- cil II municipal council Rauchtabak [TabakStG] smoking tobacco

industry demand, have perfect foresight expectations about the future actions of all firms, and behave non-cooperatively. . . . Marginal cost can vary bo th among firms and over time. . . . The investment function relating expendi­ tures to reduction i n marginal cost is the same for all firms for all periods. . . . Positive investment is required to maintain cost levels because inpu t costs, such as labor costs, are assumed to be increasing over time. . . . The expense of a given un i t of cost reduction achieved through cost-reducing investment [taken from the

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to Probability Theory and Its Applications. 2 d ed. New York: Wiley. Finley M . I . 1973. The Ancient Economy. Berkeley and Los Angeles: University of California Press. Fischhoff, Baruch. 1993. "Value Elicitation: Is There Anyth ing i n There?" Chapter 9 i n Hechter, Nadel, and Michod 1993. Flaherty, M . Louise. 1980. "Industry Structure and Cost-Reducing Investment." Econo- metrica 48 :1187-1209. Fligstein, Nei l . 1985. "The Spread of the Mult id ivisonal Form among Large Firms, 1919-1979." American Sociological Review 5 0 : 3 7 7 - 9 1 . . 1990. The

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of capital] j e nach Anteil der Fremdkapitalkosten) II cost of debt Fremdkapitalkosten [InvR] Zinsen + Nebenkosten des Fremdkapitals —> Ka- pitalkosten II cost of equity [InvR] Eigenkapitalkosten II cost recovery [Bil] Kostendeckung II regulation concerning costs Kostenregelung II cost-centre burden rate [BWL / RW] [Kostenstelle-] Gemeinkostenzu- schlag II cost-reducing investment [InvR] Rationalisierungsinvestition —> syn.: cost-saving investment II cost- saving investment Rationalisie- rungsinvestition [InvR] Investition mit dem Ziel der