First Author:   Kuo-Hsuan Chin Department of Economics, Feng Chia University khchin@fcu.edu.tw   No.100, Wenhwa Road, Seatwen District Taichung City, 40724, Taiwan       Second Author: Xin-Hua Zheng Department of Economics, Feng Chia University wanda.consider.j@gmail.com   Taichung City, 40724, Taiwan