1. Department of Finance, Chaoyang University of Technology, 168, Jifeng E. Rd., Wufeng District, Taichung City 41349, Taiwan
2. Ph.D. Program of Business Administration in Industrial Development, Department of Business Administration, Chaoyang University of Technology, 168, Jifeng E. Rd., Wufeng District, Taichung City 41349, Taiwan
3. Department of Applied Statistics, National Taichung University of Science and Technology, No. 129, Sec. 3, Sanmin Rd., North District, Taichung City 404336, Taiwan