[1] Capital Normal Univ, Coll Educ, Beijing, Peoples R China
[2] Xian Univ Finance & Econ, Sch Management, Xian, Shaanxi, Peoples R China
[3] Changsha Univ Sci & Technol, Sch Econ & Management, Changsha, Hunan, Peoples R China
[4] Shih Chien Univ Kaohsiung, Kaohsiung, Taiwan