First Author:   Yi-ni Hsieh Shin Hsin University, Department of Economics yin@cc.shu.edu.tw   #1 Lane 17 Sec 1, Mu-Cha Rd. Taipei, 116, Taiwan   886-2236-8225(Phone) 886-2236-8225(Fax) Second Author: Wea-in Wang Shin-Hsin Unerversity, Department of Economics ba28807064@yahoo.com.tw