1. BSP Business and Law School, Siemens Villa/Calandrellistraße 1-9, 12247 Berlin, Germany
2. College of Business and Economics, University of Hawaii at Hilo, 200 W. Kawili St., Hilo, HI 96720, USA
3. Faculty of Human and Business Sciences, Department of Economics, Saarland University, 66041 Saarbrücken, Germany