First Author:   Wei-chun Tseng NCHU tweichun2@hotmail.com   Department of Applied Economics, NCHU, 250 Kuo-Kuang Rd. Taichung, 40246, Taiwan   +886-4-22840350 Ext. 203(Phone) +886-4-22840350 Ext. 203(Fax) Second Author: Shuhui Chiu National Taichung University of Education shuhui@ms3.ntcu.edu.tw   140 Min-Shen Road Taichung, 40306, Taiwan     +886-4-22183400(Fax)