First Author:   Shu-Yi Liao Department of Applied Economics, National Chung Hsing University, Taiwan sliao@nchu.edu.tw   Taichung, 402, Taiwan   +886-422840350 ext. 208(Phone) +886-422840350 ext. 208(Fax) Second Author: Mao-Lung Huang Department of Applied Economics, National Chung Hsing University, Taiwan allen5259@gmail.com         Third Author: Lan-Hsun Wang Bachelor''''s Degree Program of Hotel Management, Tainan University of Technology, Taiwan lswang@mail.tut.edu.tw