1. College of Management, National Chin-Yi University of Technology, Taichung 411030, Taiwan
2. Department of Finance, Chaoyang University of Technology, Taichung 413310, Taiwan
3. Department of Business Administration, China University of Technology, Taipei City 116, Taiwan
4. Department of Distribution Management, National Chin-Yi University of Technology, Taichung 411030, Taiwan
5. Department of Electronic Engineering, National Ilan University, Yilan City 26047, Taiwan