1. Changhua Christian Hospital, 135 Nan-Hsiao Street, Changhua 500, Taiwan, R.O.C.
2. Department of International Business, College of Management, No. 200, Section 7, Taiwan Boulevard, Shalu District, Taichung City 433, Taiwan, R.O.C.
3. Department of Business Administration, National Changhua University of Education, No. 2, Shida Road, Changhua 500, Taiwan, R.O.C.