CHIOU RUNG CHEN. THE MERGER OF TOP UNIVERSITY- EXPLORING THE OPERATIONAL EFFICIENCY OF TAIWAN’S NYCU FROM A FINANCIAL PERSPECTIVE: Received: 28th November 2025, Revised: 03rd December 2025, Accepted: 05th December 2025, Date of Publication: 12th December 2025. PUPIL: International Journal of Teaching, Education and Learning, [S. l.], v. 9, n. 3, p. 132–160, 2025. DOI: 10.20319/pijtel.2025.93.132160. Disponível em: https://mail.grdspublishing.org/index.php/PUPIL/article/view/3009. Acesso em: 14 dec. 2025.