First Author:   Stephan O. Hornig fhs KufsteinTirol, University of Applied Sciences, Department of International Business Studies stephan.hornig@fh-kufstein.ac.at   fhs KufsteinTirol, University of Applied Sciences, Department of International Business Studies, Andreas Hofer Straße 7 Kufstein, A - 6330, Austria   ++43-5372-71819210(Phone) ++43-5372-71819210(Fax) Second Author: Manfred Stadler University of Tübingen, Department of Economics manfred.stadler@uni-tuebingen.de   University of Tübingen, Department of Economics, Mohlstraße 36 Tübingen, D - 72074, Germany   ++49-7071-2972122(Phone) ++49-7071-295563(Fax)