1. Department of Finance, Feng Chia University, No. 100, Wenhua Rd., 40724, Taichung
2. Department of Leisure and Recreation Management, Asia University, 500 Lioufeng Road, 41354, Taichung
3. School of Economics and Management, Beijing Jiaotong University, No.3 Shangyuancun Haidian District, Beijing 100044, P. R. China
4. School of Economics, Qingdao University, Qingdao, 308 Ningxia Road, Qingdao, Shandong, 266071 P. R. China
5. Center for Chinese Social and Management Studies, Tunghai University, No.1727, Sec.4, Taiwan Boulevard, Xitun District, 407224,Taichung