1. Dept. of Business Management, National United Univ., No. 1, Lienda Miaoli 36003, TW.
2. Dept. of Business Administration, National Taipei College of Business, No. 321, Sec. 1, Jinan Rd., Zhongzheng District, Taipei City 100, TW, 10051 (Corresponding author), e-mail: ychinc@webmail.ntcb.edu.tw
3. Graduate Institute of Business Administration, National Taipei College of Business, Taipei City 100, TW, 10051.