[1] Department of Applied Mathematics, National Chung-Hsing University, 145 Xingda Rd., South District, Taichung
[2] Department of Accounting Information, National Taichung University of Science and Technology, 129 Sanmin Rd., North District, Taichung
[3] Department of Finance, Chaoyang University of Technology, 168, Jifeng E. Rd., Wufeng District, Taichung
[4] Institute of Statistics, National Chung-Hsing University, 145 Xingda Rd., South District, Taichung