1. Department of Information and Finance Management, National Chiao Tung University, 1001 University Road, Hsinchu 30010, Taiwan
2. Graduate Institute of Urban Planning, College of Public Affairs, National Taipei University, 151, University Rd., San Shia District, New Taipei City 23741, Taiwan
3. Institute of Management of Technology, National Chiao Tung University, 1001, University Road, Hsinchu 30010, Taiwan