1. Department of International Trade & Electronic Commerce Research Institute, Feng Chia University, 100 Wenhwa Rd., Seatwen, Taichung 407, Taiwan, ROC. Tel.: ext. 6870; E-mail: khhuarng@fcu.edu.tw
2. Department of Public Finance, Feng Chia University, 100 Wenhwa Rd., Seatwen, Taichung 407, Taiwan, ROC. Tel.: ext. 4309; E-mail: hkyu@fcu.edu.tw