1. Economics and Management, Minjiang University, Fuzhou, China
2. Department of Financial Management, Kun Shan University, Tainan, Taiwan
3. Department of Finance, Chang Jung Christian University, Tainan, Taiwan
4. Department of International Business Administration, Wenzao Ursuline University of Languages, Kaohsiung, Taiwan
5. Financial Accounting Specialist, Department of Finance, Kanghan Biotech Co., Ltd., Kaohsiung, Taiwan