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Heh Jason Huang*

National Sun Yat-sen University

John B. Cullen**

Washington State University

*Department of Business Management, National Sun Yat-sen University, Kaohsiung, Taiwan 80424. E-mail: jhuang@cm.nsysu.edu.tw

**Department of Management and Systems, Washington State University, Pullman, WA, USA 99164. E-mail: cullenj@wsu.edu

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