.avia-section.av-10o9s-8d8936f15e382c94e636be4eaafe327b{
background-repeat:no-repeat;
background-image:url(https://rs.morcept.tw/wp-content/uploads/2026/02/vibrant-white-color-blends-dynamic-splashes-abstract-background-bold-designs.jpg);
background-position:50% 50%;
background-attachment:fixed;
}
.avia-section.av-10o9s-8d8936f15e382c94e636be4eaafe327b .av-section-color-overlay{
opacity:0.5;
background-color:#ffffff;
}

#top .flex_column_table.av-equal-height-column-flextable.av-ywo2-27142b15d23631e7e049d1b885449c1b{
margin-top:0px;
margin-bottom:0px;
}

#top .av-special-heading.av-x6eo-ed892a830d24a7a5682ce9a7181ca228{
margin:0 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-x6eo-ed892a830d24a7a5682ce9a7181ca228 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-x6eo-ed892a830d24a7a5682ce9a7181ca228 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-x6eo-ed892a830d24a7a5682ce9a7181ca228 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-vdks-858e0a1cae8b79235f73ddfa6839a877{
margin:0 0 0 0;
padding-bottom:0;
}
body .av-special-heading.av-vdks-858e0a1cae8b79235f73ddfa6839a877 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-vdks-858e0a1cae8b79235f73ddfa6839a877 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-vdks-858e0a1cae8b79235f73ddfa6839a877 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-ndns-2c1c33fc4207640709738af7f9b12747{
margin:20px 0 0 0;
padding-bottom:20px;
color:#097988;
}
body .av-special-heading.av-ndns-2c1c33fc4207640709738af7f9b12747 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ndns-2c1c33fc4207640709738af7f9b12747 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ndns-2c1c33fc4207640709738af7f9b12747 .special-heading-inner-border{
border-color:#097988;
}
.av-special-heading.av-ndns-2c1c33fc4207640709738af7f9b12747 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e{
margin:0 0 0 0;
padding-bottom:10px;
color:#097988;
}
body .av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e .special-heading-inner-border{
border-color:#097988;
}
.av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e .av-subheading{
font-size:15px;
}

#top #wrap_all .avia-button.av-ml91n7s8-a53737a8fb2db8887acc7af8f18da1e6{
margin-bottom:5px;
margin-right:5px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-t2pq-d2e3afb8274adb42738a5be6461d64b3{
margin-top:0px;
margin-bottom:0px;
}
.flex_column.av-t2pq-d2e3afb8274adb42738a5be6461d64b3{
padding:0 0 0 0;
}

.avia-image-container.av-ml91gn9a-2a17b0d3b8b01bff245ad602a94fb7b2 img.avia_image{
box-shadow:none;
}
.avia-image-container.av-ml91gn9a-2a17b0d3b8b01bff245ad602a94fb7b2 .av-image-caption-overlay-center{
color:#ffffff;
}

.avia-section.av-ml8whffy-83056bb2e670cb2bfa9980d21209ce85{
background-repeat:no-repeat;
background-image:url(https://rs.morcept.tw/wp-content/uploads/2026/02/vibrant-white-color-blends-dynamic-splashes-abstract-background-bold-designs.jpg);
background-position:50% 50%;
background-attachment:fixed;
}
.avia-section.av-ml8whffy-83056bb2e670cb2bfa9980d21209ce85 .av-section-color-overlay{
opacity:0.5;
background-color:#ffffff;
}

#top .flex_column.av-bhbi-53147565e917a708be72827e29e85249{
margin-top:0;
margin-bottom:40px;
}
.responsive #top #wrap_all .flex_column.av-bhbi-53147565e917a708be72827e29e85249{
margin-top:0;
margin-bottom:40px;
}

#top .av-special-heading.av-ml8w4a4o-ecebb2e173f52d1c5aaacb5ddd8bdd4e{
margin:0 0 0 0;
padding-bottom:10px;
}
body .av-special-heading.av-ml8w4a4o-ecebb2e173f52d1c5aaacb5ddd8bdd4e .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml8w4a4o-ecebb2e173f52d1c5aaacb5ddd8bdd4e .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ml8w4a4o-ecebb2e173f52d1c5aaacb5ddd8bdd4e .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-ml8w5fay-0e10811a037a2e44f3a244cd7eb74f00{
margin:0 0 0 0;
padding-bottom:0;
}
body .av-special-heading.av-ml8w5fay-0e10811a037a2e44f3a244cd7eb74f00 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml8w5fay-0e10811a037a2e44f3a244cd7eb74f00 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ml8w5fay-0e10811a037a2e44f3a244cd7eb74f00 .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-69ny-23e47fdc42626d5e56bf62a256ef07e0{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-69ny-23e47fdc42626d5e56bf62a256ef07e0{
width:48%;
margin-left:0;
border-width:1px;
border-color:#097988;
border-style:solid;
padding:40px 40px 40px 40px;
background:url(https://rs.morcept.tw/wp-content/uploads/2026/02/engineer-meeting-architectural-project-working-with-partner-1.jpg) 50% 50% no-repeat scroll ;
}
#top .flex_column_table.av-equal-height-column-flextable.av-69ny-23e47fdc42626d5e56bf62a256ef07e0 .av-flex-placeholder{
width:4%;
}

#top .av-special-heading.av-ml8wc8w9-62ff92810e3bbdadfa38c45a534b31b2{
margin:20vh 0 0 0;
padding-bottom:0;
}
body .av-special-heading.av-ml8wc8w9-62ff92810e3bbdadfa38c45a534b31b2 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml8wc8w9-62ff92810e3bbdadfa38c45a534b31b2 .av-special-heading-tag{
padding:10px 10px 10px 10px;
}
.av-special-heading.av-ml8wc8w9-62ff92810e3bbdadfa38c45a534b31b2 .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-ml8wl1qz-06ae128bff8be4287756679e3ff10472{
margin-top:0px;
margin-bottom:70px;
}
.flex_column.av-ml8wl1qz-06ae128bff8be4287756679e3ff10472{
width:48%;
margin-left:0;
border-width:1px;
border-color:#097988;
border-style:solid;
padding:40px 40px 40px 40px;
background:url(https://rs.morcept.tw/wp-content/uploads/2026/02/businesswoman-accountant-working-financial-investment-calculator-calculate-analyze-business-marketing-growth-financial-document-data-graph-accounting-economic-commercial-concept.jpg) 50% 50% no-repeat scroll ;
}
#top .flex_column_table.av-equal-height-column-flextable.av-ml8wl1qz-06ae128bff8be4287756679e3ff10472 .av-flex-placeholder{
width:4%;
}

#top .av-special-heading.av-ml8wlg9r-abb7e35d01a19c71922b1138cd822f40{
margin:20vh 0 0 0;
padding-bottom:0;
}
body .av-special-heading.av-ml8wlg9r-abb7e35d01a19c71922b1138cd822f40 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml8wlg9r-abb7e35d01a19c71922b1138cd822f40 .av-special-heading-tag{
padding:10px 10px 10px 10px;
}
.av-special-heading.av-ml8wlg9r-abb7e35d01a19c71922b1138cd822f40 .av-subheading{
font-size:15px;
}

.avia-section.av-q6eg-f1b031cf55107ff7b146d0915dbff65b .av-section-color-overlay{
opacity:0.9;
}

#top .flex_column_table.av-equal-height-column-flextable.av-ml917nhc-64d6a170ab527ed24de717f1dc847876{
margin-top:0px;
margin-bottom:40px;
}
.flex_column.av-ml917nhc-64d6a170ab527ed24de717f1dc847876{
width:100%;
margin-left:0;
}
#top .flex_column_table.av-equal-height-column-flextable.av-ml917nhc-64d6a170ab527ed24de717f1dc847876 .av-flex-placeholder{
width:0%;
}

#top .av-special-heading.av-ml911imx-e2d640e318ffab4089123718197c8c70{
margin:0 0 0 0;
padding-bottom:10px;
color:#ffffff;
}
body .av-special-heading.av-ml911imx-e2d640e318ffab4089123718197c8c70 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml911imx-e2d640e318ffab4089123718197c8c70 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ml911imx-e2d640e318ffab4089123718197c8c70 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-ml911imx-e2d640e318ffab4089123718197c8c70 .av-subheading{
font-size:15px;
}

#top .av-special-heading.av-ml9125w4-73b03e494dfa9d9e872a34aa39c09d58{
margin:0 0 0 0;
padding-bottom:0;
color:#ffffff;
}
body .av-special-heading.av-ml9125w4-73b03e494dfa9d9e872a34aa39c09d58 .av-special-heading-tag .heading-char{
font-size:25px;
}
#top #wrap_all .av-special-heading.av-ml9125w4-73b03e494dfa9d9e872a34aa39c09d58 .av-special-heading-tag{
padding:0 0 0 0;
}
.av-special-heading.av-ml9125w4-73b03e494dfa9d9e872a34aa39c09d58 .special-heading-inner-border{
border-color:#ffffff;
}
.av-special-heading.av-ml9125w4-73b03e494dfa9d9e872a34aa39c09d58 .av-subheading{
font-size:15px;
}

#top .flex_column_table.av-equal-height-column-flextable.av-1dq7k-d86df23cbde6783998ad1f011a8cd761{
margin-top:0px;
margin-bottom:0px;
}
.flex_column.av-1dq7k-d86df23cbde6783998ad1f011a8cd761{
width:100%;
margin-left:0;
}
#top .flex_column_table.av-equal-height-column-flextable.av-1dq7k-d86df23cbde6783998ad1f011a8cd761 .av-flex-placeholder{
width:0%;
}

#top .hr.hr-invisible.av-ml91pc11-08e3d4788c028caa443af84f5b9184a8{
height:40px;
}

#top #wrap_all .avia-button.av-ml91m27d-268bfd2ce98291126de6bf0789f617ef{
margin-bottom:5px;
margin-right:3px;
margin-left:3px;
}


@media only screen and (max-width: 479px){ 
#top #wrap_all .av-special-heading.av-ml91i6sa-2ee011d06752d7d8a88dfbeeaac43f4e .av-special-heading-tag{
font-size:17px;
}
}