1. Department of Finance, Chaoyang University of Technology, Taichung, Taiwan, ROC
2. Department of Applied Statistics, National Taichung University of Science and Technology, Taichung, Taiwan, ROC
3. Department of Business Administration, Asia University, Taichung, Taiwan, ROC
4. Department of Medical Research, China Medical University Hospital, China Medical University, Taichung, Taiwan, ROC
5. Department of Industrial Management, National Taiwan University of Science and Technology, Taipei, Taiwan, ROC