1. Intelligent Electronic Commerce Research Center, National Sun Yat-sen University, Kaohsiung, Taiwan.
2. Graduate Institute of Business and Management, Chang Gung University, Taoyuan, Taiwan.
3. Fung Yiu King–Wing Hang Bank Professor in Business Administration, Department of Logistics and Maritime Studies, Faculty of Business, The Hong Kong Polytechnic University, Hong Kong, Hong Kong.
4. Taoyuan Branch, Chang Gung Memorial Hospital, Taoyuan, Taiwan.
5. Department of Public Finance, National Taipei University, Taipei, Taiwan.
6. Institute of Health Policy and Management, National Taiwan University, Taipei, Taiwan.
7. Department of Rehabilitation, Chang Gung Memorial Hospital, Linkou, Taoyuan, Taiwan.
8. Department of Business and Management, Ming Chi University of Technology, Taishan, Taiwan.