THE MERGER OF TOP UNIVERSITY- EXPLORING THE OPERATIONAL EFFICIENCY OF TAIWAN’S NYCU FROM A FINANCIAL PERSPECTIVE: Received: 26th November 2025, Revised: 1st December 2025 & 03rd December 2025, Accepted: 05th December 2025, Date of Publication: 12th December 2025. Docens Series in Education, v. 9, p. 106–134, 12 Dec.2025.