1. Department of Marketing and Logistics Management, Chaoyang University of Technology, Taichung City, Taiwan
2. University of Foreign Language Studies - The University of Danang, Da Nang, Vietnam
3. Swinburne Business School, Swinburne University of Technology, Hawthorn, Victoria, Australia
4. Department of Money and Banking, National Kaohsiung University of Science and Technology, Kaohsiung City, Taiwan