1. Department of Industrial Engineering and Management, National Chin-Yi University of Technology, Taichung 411030, Taiwan
2. Department of Business Administration, Chaoyang University of Technology, Taichung 413310, Taiwan
3. Department of Business Administration, Asia University, Taichung 413305, Taiwan
4. Department of Finance, Chaoyang University of Technology, Taichung 413310, Taiwan
5. Office of Physical Education, National Chin-Yi University of Technology, Taichung 411030, Taiwan