First Author:   Jeng-Bau Lin Department of Business Administration, National Chung-Hsing University jblin@dragon.nchu.edu.tw   Taichung, Taiwan       Second Author: Jin-Ming Liang Department of Information Management, Hsing Kuo University of Management jimmy@mail.hku.edu.tw   Tainan, Taiwan       Third Author: Chin-Chia Liang Department of Business Administration, National Chung-Hsing University d9323003@mail.nchu.edu.tw   Taichung, Taiwan