[1] State Hosp Stockerau, Karl Landsteiner Inst Clin Rheumatol, Dept Internal Med 2, Stockerau, Austria
[2] Vienna Univ Econ & Business Adm, Inst Strategy & Managerial Accounting, Vienna, Austria
[3] IMC Univ Appl Sci Krems, Inst Tourism, Wine Business & Mkt, Krems An Der Donau, Austria
[4] Univ Bern, Inst Accounting, Bern, Switzerland
[5] Med Univ Innsbruck, Dept Internal Med, Clin Div Internal Med 2, Tirol Kliniken GmbH, Innsbruck, Austria