[1] Natl Yunlin Univ Sci & Technol, Grad Sch Leisure & Exercise Studies, Yunlin, Taiwan
[2] Ming Chuan Univ, Dept Tourism, Taoyuan, Taiwan
[3] Chaoyang Univ Technol, Dept Business Adiministat, Dept Accounting, Taichung, Taiwan
[4] Natl Yunlin Univ Sci & Technol, Dept Accounting, Yunlin, Taiwan
[5] Natl Yunlin Univ Sci & Technol, Grad Sch Leisure & Exercise Studies, 123,Sect 3,Univ Rd, Touliu 640, Yunlin, Taiwan