1. Department of Finance, College of Management, Chaoyang University of Technology, 168, Jifeng E. Rd., Wufeng District, Taichung 413310, Taiwan
2. He-ren Elementary School, Hemei Township, Changhua 508, Taiwan
3. Department of Marketing and Logistics Management, College of Management, Chaoyang University of Technology, 168, Jifeng E. Rd., Wufeng District, Taichung 413310, Taiwan