“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, vol. 9, Dec. 2025, pp. 106-34, https://docensjournal.org/index.php/docens/article/view/88.