1. Department of Educational Technology, Tamkang University, No. 151, Ying-chuan Rd., Tamsui 25137, Taiwan
2. Testing Center, Securities and Futures Institute, 5F. No.3, Nan-Hai Rd., Taipei 10066, Taiwan
3. Department of Industrial and Information Management and Management, National Cheng Kung University, No. 1, University Rd., Tainan 701, Taiwan
4. College of Business Administration, Louisiana State University in Shreveport, Shreveport, LA 71115, USA