Published on in Vol 28 (2026)

1 National Kaohsiung Normal University, Kaohsiung, Taiwan
2 Department of Business Administration, Chung Hua University, Hsinchu, Taiwan
3 Center for Continuing Education, National Tsing Hua University, Hsinchu, Taiwan
4 College of Management, Chung Hua University, Hsinchu, Taiwan
5 President's Office, Dachien General Hospital, Miaoli, Taiwan
*these authors contributed equally
