1. Department of Industrial Management, National Taiwan University of Science and Technology, No 43 Section 4, Keelung Rd., Taipei 10607
2. Taiwan Building Technology Centre, National Taiwan University of Science and Technology, No 43 Section 4, Keelung Rd., Taipei 10607
3. Department of Public Finance, Feng Chia University, No 100 Wen-Hwa Rd., Seatwen, Taichung 40724