1. National Kaohsiung University of Science and Technology,Department of Money and Banking,Kaoshiung,Taiwan
2. Chaoyang University of Technology,Department of Business Administration,Taichung,Taiwan
3. Graduate School, Master of Management Program University of HKBP Nommensen,Medan,Indonesia
4. Chaoyang University of Technology,Department of Marketing and Logistics Management,Taichung,Taiwan