1. Division of Neurology, Department of Medicine Kaohsiung Veterans General Hospital Kaohsiung Taiwan
2. Center for Geriatrics and Gerontology Kaohsiung Veterans General Hospital Kaohsiung Taiwan
3. Department of Business Management National Sun Yat‐Sen University Kaohsiung Taiwan
4. Department of Health Systems Management Rush University Chicago Illinois USA
5. Department of Business Management, Institute of Health Care Management National Sun Yat‐sen University Kaohsiung Taiwan