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”, pijtel, vol. 9, no. 3, pp. 132–160, Dec. 2025.