1. Department of Applied Statistics, National Taichung University of Science and Technology, Taichung, Taiwan, R.O.C.
2. Department of Accounting and Graduate Institute of Finance, National Cheng Kung University, Tainan, Taiwan, R.O.C.
3. Department of Applied Mathematics and Institute of Statistics, National Chung Hsing University, Taichung, Taiwan, R.O.C.