1. Department of Medicine II, Lower Austrian Centre for Rheumatology, Karl Landsteiner Institute for Clinical Rheumatology, State Hospital Stockerau , Stockerau, Austria
2. Institute for Strategy and Managerial Accounting, Vienna University of Economics and Business , Vienna, Austria
3. Department of Business, Institute of Tourism, Wine Business and Marketing, IMC University of Applied Sciences Krems , Krems, Austria
4. Institute for Accounting, University of Bern , Bern, Switzerland
5. Department of Internal Medicine, Clinical Division of Internal Medicine II, Medical University of Innsbruck/Tirol Kliniken GmbH , Innsbruck, Austria