1. Business College, Northwest University of Political Science and Law, No. 558 West Chang An Road, Chang An District, Xi’an 710122, China
2. Department of Economics, Soochow University, 56, Kueiyang St., Sec. 1, Taipei 100, Taiwan
3. Department of Business, National Open University, No. 172, Zhongzheng Road, Luzhou District, New Taipei City 247, Taiwan
4. Department of Applied Economics, Fo Guang University, No. 160, Linwei Road, Linmei Village, Jiaoxi Township, Yilan County 262, Taiwan