First Author:   Chen-hsun Lee Department of Money and Banking, National Kaohsiung First University of Science and Technology leeblade@nkfust.edu.tw   Kaohsiung, 811   +886-7-6011000 Ext. 3101(Phone) +886-7-6011000 Ext. 3101(Fax) Second Author: Yung-hsiang Ying Undergraduate Program of Business Administration, National Taiwan Normal University yying@ntnu.edu.tw         Third Author: Koyin Chang Department of Healthcare Information and Management, Ming Chuan University kychang@mail.mcu.edu.tw         Fourth Author: Ginny ju-ann Yang Department of Money and Banking, National Kaohsiung First University of Science and Technology ginny@nkfust.edu.tw