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Article History

Received: 1 April 2025

Accepted: 7 April 2026

First Online: 21 April 2026

Declarations

:

: This study was approved by the Scientific Council of the University of Economics and Finance, Ho Chi Minh City, under Decision No. 12/QĐ-HĐKH dated January 15, 2025. All procedures involving human participants were carried out in strict compliance with institutional guidelines and national ethical standards, as well as the principles of the Declaration of Helsinki. Informed consent was obtained from all participants prior to data collection. Participation was entirely voluntary, and participants were explicitly informed of their right to refuse or withdraw from the study at any time without facing any negative consequences.

: The authors confirm that all participants provided informed consent for the publication of anonymized data. The manuscript contains no identifying information, ensuring that the confidentiality and privacy of all participants were fully protected.

: The authors declare no competing interests.

: All collected data were treated with strict confidentiality, stored securely, and used solely for research purposes. Data access was restricted to the research team, and anonymity was maintained throughout the research process to ensure full compliance with ethical and professional standards.