First Author:   Chen-Hsun Lee Graduate Institute of Management, National Kaohsiung First University of Science and Technology leeblade@yahoo.com.tw         Second Author: Ju-Ann Yang Department of Money and Banking, National Kaohsiung First University of Science and Technology ginny@ccms.nkfust.edu.tw         Third Author: Shyan-Rong Chou Department of Money and Banking, National Kaohsiung First University of Science and Technology srchou@ccms.nkfust.edu.tw