First Author:   Yun-Ru Li Dept. of International Business, NKUST, Taiwan; Dept. of Management, AFIT, Taiwan i111159104@nkust.edu.tw   No. 415, Jianggong Road, Sanmin District Kaohsiung, 807618, Taiwan       Second Author: Po-Sheng Ko Department of Public Finance and Taxation, NKUST, Taiwan psko@nkust.edu.tw         Third Author: Chien-Hui Lee Department of International Business, NKUST, Taiwan. chlee@nkust.edu.tw         Fourth Author: Jen-Yao Lee Department of International Business, NKUST, Taiwan. itjylee@nkust.edu.tw