First Author:   Ming-sung Kao Department of International Trade and Finance, Fu Jen Catholic University, Taiwan. gaums0327@gmail.com   510 Chung Cheng Rd , Hsinchuang Taipei, Taiwan R.O.C., 24205       Second Author: Yi-Chieh Chang Department of Business Administration, St. John's University/ Taipei Campus, Taiwan. lucas@mail.sju.edu.tw   499, Sec. 4, Tam King Road, Tamsui Taipei, Taiwan R.O.C.