1. School of Humanities and Social Sciences, University of St. Gallen (HSG), Gatterstr. 3 9010, St. Gallen, Switzerland
2. Department of Economics, Faculty of Economics and Social Sciences, University of Fribourg, Bd. de Pérolles 90, 1700 Fribourg, Switzerland
3. Lviv Business School of the Ukrainian Catholic University, Kozelnytska str.2a, 79076 Lviv, Ukraine