1. Department of Accounting; National Dong Hwa University; No. 1, Sec. 2, Da Hsueh Rd. Shoufeng Hualien 97401 Taiwan
2. Department of Health Administration; Tzu Chi College of Technology; 880, Sec.2, Chien-kuo Rd. Hualien City Hualien 970 Taiwan
3. Department of Business Information Systems; Western Michigan University; 3344 Schneider Hall Kalamazoo MI 49008-5412 USA