1. Department of Business Administration; National Chengchi University; No. 64, Zhi-Nan Rd. Sec. 2, Wenshan Taipei, 116 Taiwan R.O.C
2. Department of Business Management; National Taipei University of Technology; No. 1 Sec. 3, Chung-Hsiao E. Rd Taipei, 106 Taiwan R.O.C
3. Bank of Taiwan; No. 120, Sec. 1, Chongqing S. Rd, Zhongzheng Taipei, 100 Taiwan R.O.C