First Author:   Mohsen Bahmani-Oskooee University of Wisconsin-Milwaukee bahmani@uwm.edu         Second Author: Tsangyao Chang Feng Chia University, TAIWAN tychang@mail.fcu.edu.tw         Third Author: Tsung-hsien Chen Chaoyang University of Technology, TAIWAN cheng523@cyut.edu.tw         Fourth Author: Han-wen Tzeng Overseas Chinese University, TAIWAN hann@ocu.edu.tw