id	sid	tid	token	lemma	pos
ajbmeb-1967	1	1	american	american	PROPN
ajbmeb-1967	1	2	journal	journal	PROPN
ajbmeb-1967	1	3	of	of	ADP
ajbmeb-1967	1	4	business	business	NOUN
ajbmeb-1967	1	5	management	management	NOUN
ajbmeb-1967	1	6	,	,	PUNCT
ajbmeb-1967	1	7	economics	economic	NOUN
ajbmeb-1967	1	8	and	and	CCONJ
ajbmeb-1967	1	9	banking	banking	NOUN
ajbmeb-1967	1	10	issn	issn	PROPN
ajbmeb-1967	1	11	(	(	PUNCT
ajbmeb-1967	1	12	e	e	NOUN
ajbmeb-1967	1	13	):	):	PUNCT
ajbmeb-1967	1	14	2832	2832	NUM
ajbmeb-1967	1	15	-	-	SYM
ajbmeb-1967	1	16	8078	8078	NUM
ajbmeb-1967	1	17	volume	volume	NOUN
ajbmeb-1967	1	18	22	22	NUM
ajbmeb-1967	1	19	,	,	PUNCT
ajbmeb-1967	1	20	|	|	ADV
ajbmeb-1967	1	21	march	march	PROPN
ajbmeb-1967	1	22	2024	2024	NUM
ajbmeb-1967	1	23	p	p	NOUN
ajbmeb-1967	1	24	a	a	DET
ajbmeb-1967	1	25	g	g	NOUN
ajbmeb-1967	1	26	e	e	NOUN
ajbmeb-1967	1	27	|	|	ADV
ajbmeb-1967	1	28	212	212	NUM
ajbmeb-1967	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	1	30	economic	economic	ADJ
ajbmeb-1967	1	31	essence	essence	NOUN
ajbmeb-1967	1	32	of	of	ADP
ajbmeb-1967	1	33	current	current	ADJ
ajbmeb-1967	1	34	assets	asset	NOUN
ajbmeb-1967	1	35	and	and	CCONJ
ajbmeb-1967	1	36	its	its	PRON
ajbmeb-1967	1	37	significance	significance	NOUN
ajbmeb-1967	1	38	in	in	ADP
ajbmeb-1967	1	39	strategic	strategic	ADJ
ajbmeb-1967	1	40	management	management	NOUN
ajbmeb-1967	1	41	accounting	accounting	NOUN
ajbmeb-1967	1	42	normatova	normatova	PROPN
ajbmeb-1967	1	43	gulmira	gulmira	PROPN
ajbmeb-1967	1	44	xayrullaevna	xayrullaevna	PROPN
ajbmeb-1967	1	45	independent	independent	ADJ
ajbmeb-1967	1	46	researcher	researcher	PROPN
ajbmeb-1967	1	47	of	of	ADP
ajbmeb-1967	1	48	tashkent	tashkent	PROPN
ajbmeb-1967	1	49	institute	institute	PROPN
ajbmeb-1967	1	50	of	of	ADP
ajbmeb-1967	1	51	finance	finance	PROPN
ajbmeb-1967	1	52	e	e	NOUN
ajbmeb-1967	1	53	-	-	NOUN
ajbmeb-1967	1	54	mail	mail	NOUN
ajbmeb-1967	1	55	:	:	PUNCT
ajbmeb-1967	1	56	n-gulmira-x@mail.ru	n-gulmira-x@mail.ru	ADP
ajbmeb-1967	1	57	orcid	orcid	NOUN
ajbmeb-1967	1	58	:	:	PUNCT
ajbmeb-1967	1	59	0009	0009	NUM
ajbmeb-1967	1	60	-	-	SYM
ajbmeb-1967	1	61	0008	0008	NUM
ajbmeb-1967	1	62	-	-	PUNCT
ajbmeb-1967	1	63	2748	2748	NUM
ajbmeb-1967	1	64	-	-	PUNCT
ajbmeb-1967	1	65	0696	0696	NUM
ajbmeb-1967	2	1	a	a	DET
ajbmeb-1967	2	2	b	b	PROPN
ajbmeb-1967	2	3	s	s	ADP
ajbmeb-1967	2	4	t	t	PROPN
ajbmeb-1967	2	5	r	r	NOUN
ajbmeb-1967	2	6	a	a	DET
ajbmeb-1967	2	7	c	c	NOUN
ajbmeb-1967	2	8	t	t	NOUN
ajbmeb-1967	2	9	k	k	X
ajbmeb-1967	2	10	e	e	PROPN
ajbmeb-1967	2	11	y	y	PROPN
ajbmeb-1967	2	12	w	w	NOUN
ajbmeb-1967	2	13	o	o	NOUN
ajbmeb-1967	2	14	r	r	NOUN
ajbmeb-1967	2	15	d	d	NOUN
ajbmeb-1967	2	16	s	s	AUX
ajbmeb-1967	2	17	the	the	DET
ajbmeb-1967	2	18	article	article	NOUN
ajbmeb-1967	2	19	considers	consider	VERB
ajbmeb-1967	2	20	economic	economic	ADJ
ajbmeb-1967	2	21	definition	definition	NOUN
ajbmeb-1967	2	22	of	of	ADP
ajbmeb-1967	2	23	current	current	ADJ
ajbmeb-1967	2	24	assets	asset	NOUN
ajbmeb-1967	2	25	,	,	PUNCT
ajbmeb-1967	2	26	their	their	PRON
ajbmeb-1967	2	27	components	component	NOUN
ajbmeb-1967	2	28	and	and	CCONJ
ajbmeb-1967	2	29	bases	basis	NOUN
ajbmeb-1967	2	30	of	of	ADP
ajbmeb-1967	2	31	organization	organization	NOUN
ajbmeb-1967	2	32	of	of	ADP
ajbmeb-1967	2	33	strategic	strategic	ADJ
ajbmeb-1967	2	34	management	management	NOUN
ajbmeb-1967	2	35	accounting	accounting	NOUN
ajbmeb-1967	2	36	,	,	PUNCT
ajbmeb-1967	2	37	and	and	CCONJ
ajbmeb-1967	2	38	also	also	ADV
ajbmeb-1967	2	39	analyses	analyse	VERB
ajbmeb-1967	2	40	results	result	NOUN
ajbmeb-1967	2	41	of	of	ADP
ajbmeb-1967	2	42	the	the	DET
ajbmeb-1967	2	43	study	study	NOUN
ajbmeb-1967	2	44	conducted	conduct	VERB
ajbmeb-1967	2	45	by	by	ADP
ajbmeb-1967	2	46	foreign	foreign	ADJ
ajbmeb-1967	2	47	and	and	CCONJ
ajbmeb-1967	2	48	domestic	domestic	ADJ
ajbmeb-1967	2	49	economists	economist	NOUN
ajbmeb-1967	2	50	.	.	PUNCT
ajbmeb-1967	3	1	various	various	ADJ
ajbmeb-1967	3	2	approaches	approach	NOUN
ajbmeb-1967	3	3	of	of	ADP
ajbmeb-1967	3	4	foreign	foreign	ADJ
ajbmeb-1967	3	5	and	and	CCONJ
ajbmeb-1967	3	6	domestic	domestic	ADJ
ajbmeb-1967	3	7	scientists	scientist	NOUN
ajbmeb-1967	3	8	to	to	PART
ajbmeb-1967	3	9	determine	determine	VERB
ajbmeb-1967	3	10	the	the	DET
ajbmeb-1967	3	11	economic	economic	ADJ
ajbmeb-1967	3	12	essence	essence	NOUN
ajbmeb-1967	3	13	of	of	ADP
ajbmeb-1967	3	14	"	"	PUNCT
ajbmeb-1967	3	15	current	current	ADJ
ajbmeb-1967	3	16	assets	asset	NOUN
ajbmeb-1967	3	17	”	"	PUNCT
ajbmeb-1967	3	18	and	and	CCONJ
ajbmeb-1967	3	19	“	"	PUNCT
ajbmeb-1967	3	20	inventories	inventory	NOUN
ajbmeb-1967	3	21	”	"	PUNCT
ajbmeb-1967	3	22	have	have	AUX
ajbmeb-1967	3	23	been	be	AUX
ajbmeb-1967	3	24	generalized	generalize	VERB
ajbmeb-1967	3	25	.	.	PUNCT
ajbmeb-1967	4	1	the	the	DET
ajbmeb-1967	4	2	article	article	NOUN
ajbmeb-1967	4	3	gives	give	VERB
ajbmeb-1967	4	4	recommendations	recommendation	NOUN
ajbmeb-1967	4	5	on	on	ADP
ajbmeb-1967	4	6	definition	definition	NOUN
ajbmeb-1967	4	7	of	of	ADP
ajbmeb-1967	4	8	tasks	task	NOUN
ajbmeb-1967	4	9	of	of	ADP
ajbmeb-1967	4	10	strategic	strategic	ADJ
ajbmeb-1967	4	11	management	management	NOUN
ajbmeb-1967	4	12	accounting	accounting	NOUN
ajbmeb-1967	4	13	of	of	ADP
ajbmeb-1967	4	14	current	current	ADJ
ajbmeb-1967	4	15	assets	asset	NOUN
ajbmeb-1967	4	16	in	in	ADP
ajbmeb-1967	4	17	economic	economic	ADJ
ajbmeb-1967	4	18	entities	entity	NOUN
ajbmeb-1967	4	19	.	.	PUNCT
ajbmeb-1967	5	1	current	current	ADJ
ajbmeb-1967	5	2	assets	asset	NOUN
ajbmeb-1967	5	3	,	,	PUNCT
ajbmeb-1967	5	4	inventory	inventory	NOUN
ajbmeb-1967	5	5	,	,	PUNCT
ajbmeb-1967	5	6	raw	raw	ADJ
ajbmeb-1967	5	7	materials	material	NOUN
ajbmeb-1967	5	8	,	,	PUNCT
ajbmeb-1967	5	9	work	work	NOUN
ajbmeb-1967	5	10	-	-	PUNCT
ajbmeb-1967	5	11	inprogress	inprogress	ADJ
ajbmeb-1967	5	12	,	,	PUNCT
ajbmeb-1967	5	13	cash	cash	NOUN
ajbmeb-1967	5	14	,	,	PUNCT
ajbmeb-1967	5	15	short	short	ADJ
ajbmeb-1967	5	16	term	term	NOUN
ajbmeb-1967	5	17	investment	investment	NOUN
ajbmeb-1967	5	18	,	,	PUNCT
ajbmeb-1967	5	19	debtors	debtor	NOUN
ajbmeb-1967	5	20	,	,	PUNCT
ajbmeb-1967	5	21	strategic	strategic	ADJ
ajbmeb-1967	5	22	management	management	NOUN
ajbmeb-1967	5	23	accounting	accounting	NOUN
ajbmeb-1967	5	24	of	of	ADP
ajbmeb-1967	5	25	current	current	ADJ
ajbmeb-1967	5	26	assets	asset	NOUN
ajbmeb-1967	5	27	.	.	PUNCT
ajbmeb-1967	6	1	introduction	introduction	NOUN
ajbmeb-1967	6	2	in	in	ADP
ajbmeb-1967	6	3	order	order	NOUN
ajbmeb-1967	6	4	for	for	SCONJ
ajbmeb-1967	6	5	business	business	NOUN
ajbmeb-1967	6	6	entities	entity	NOUN
ajbmeb-1967	6	7	to	to	PART
ajbmeb-1967	6	8	operate	operate	VERB
ajbmeb-1967	6	9	effectively	effectively	ADV
ajbmeb-1967	6	10	,	,	PUNCT
ajbmeb-1967	6	11	current	current	ADJ
ajbmeb-1967	6	12	assets	asset	NOUN
ajbmeb-1967	6	13	occupy	occupy	VERB
ajbmeb-1967	6	14	an	an	DET
ajbmeb-1967	6	15	important	important	ADJ
ajbmeb-1967	6	16	place	place	NOUN
ajbmeb-1967	6	17	,	,	PUNCT
ajbmeb-1967	6	18	regardless	regardless	ADV
ajbmeb-1967	6	19	of	of	ADP
ajbmeb-1967	6	20	their	their	PRON
ajbmeb-1967	6	21	form	form	NOUN
ajbmeb-1967	6	22	of	of	ADP
ajbmeb-1967	6	23	ownership	ownership	NOUN
ajbmeb-1967	6	24	or	or	CCONJ
ajbmeb-1967	6	25	type	type	NOUN
ajbmeb-1967	6	26	of	of	ADP
ajbmeb-1967	6	27	activity	activity	NOUN
ajbmeb-1967	6	28	.	.	PUNCT
ajbmeb-1967	7	1	depending	depend	VERB
ajbmeb-1967	7	2	on	on	ADP
ajbmeb-1967	7	3	the	the	DET
ajbmeb-1967	7	4	amount	amount	NOUN
ajbmeb-1967	7	5	of	of	ADP
ajbmeb-1967	7	6	current	current	ADJ
ajbmeb-1967	7	7	assets	asset	NOUN
ajbmeb-1967	7	8	,	,	PUNCT
ajbmeb-1967	7	9	their	their	PRON
ajbmeb-1967	7	10	structure	structure	NOUN
ajbmeb-1967	7	11	and	and	CCONJ
ajbmeb-1967	7	12	dynamics	dynamic	NOUN
ajbmeb-1967	7	13	of	of	ADP
ajbmeb-1967	7	14	change	change	NOUN
ajbmeb-1967	7	15	,	,	PUNCT
ajbmeb-1967	7	16	the	the	DET
ajbmeb-1967	7	17	effectiveness	effectiveness	NOUN
ajbmeb-1967	7	18	of	of	ADP
ajbmeb-1967	7	19	the	the	DET
ajbmeb-1967	7	20	activities	activity	NOUN
ajbmeb-1967	7	21	of	of	ADP
ajbmeb-1967	7	22	economic	economic	ADJ
ajbmeb-1967	7	23	entities	entity	NOUN
ajbmeb-1967	7	24	through	through	ADP
ajbmeb-1967	7	25	such	such	ADJ
ajbmeb-1967	7	26	important	important	ADJ
ajbmeb-1967	7	27	indicators	indicator	NOUN
ajbmeb-1967	7	28	as	as	ADP
ajbmeb-1967	7	29	financial	financial	ADJ
ajbmeb-1967	7	30	stability	stability	NOUN
ajbmeb-1967	7	31	,	,	PUNCT
ajbmeb-1967	7	32	level	level	NOUN
ajbmeb-1967	7	33	of	of	ADP
ajbmeb-1967	7	34	solvency	solvency	NOUN
ajbmeb-1967	7	35	,	,	PUNCT
ajbmeb-1967	7	36	liquidity	liquidity	NOUN
ajbmeb-1967	7	37	is	be	AUX
ajbmeb-1967	7	38	assessed	assess	VERB
ajbmeb-1967	7	39	,	,	PUNCT
ajbmeb-1967	7	40	the	the	DET
ajbmeb-1967	7	41	dynamics	dynamic	NOUN
ajbmeb-1967	7	42	of	of	ADP
ajbmeb-1967	7	43	prospects	prospect	NOUN
ajbmeb-1967	7	44	are	be	AUX
ajbmeb-1967	7	45	analyzed	analyze	VERB
ajbmeb-1967	7	46	.	.	PUNCT
ajbmeb-1967	8	1	therefore	therefore	ADV
ajbmeb-1967	8	2	,	,	PUNCT
ajbmeb-1967	8	3	scientific	scientific	ADJ
ajbmeb-1967	8	4	research	research	NOUN
ajbmeb-1967	8	5	in	in	ADP
ajbmeb-1967	8	6	the	the	DET
ajbmeb-1967	8	7	field	field	NOUN
ajbmeb-1967	8	8	of	of	ADP
ajbmeb-1967	8	9	accounting	accounting	NOUN
ajbmeb-1967	8	10	of	of	ADP
ajbmeb-1967	8	11	current	current	ADJ
ajbmeb-1967	8	12	assets	asset	NOUN
ajbmeb-1967	8	13	,	,	PUNCT
ajbmeb-1967	8	14	its	its	PRON
ajbmeb-1967	8	15	analysis	analysis	NOUN
ajbmeb-1967	8	16	and	and	CCONJ
ajbmeb-1967	8	17	audit	audit	NOUN
ajbmeb-1967	8	18	has	have	AUX
ajbmeb-1967	8	19	always	always	ADV
ajbmeb-1967	8	20	been	be	AUX
ajbmeb-1967	8	21	one	one	NUM
ajbmeb-1967	8	22	of	of	ADP
ajbmeb-1967	8	23	the	the	DET
ajbmeb-1967	8	24	most	most	ADV
ajbmeb-1967	8	25	relevant	relevant	ADJ
ajbmeb-1967	8	26	topics	topic	NOUN
ajbmeb-1967	8	27	,	,	PUNCT
ajbmeb-1967	8	28	and	and	CCONJ
ajbmeb-1967	8	29	at	at	ADP
ajbmeb-1967	8	30	the	the	DET
ajbmeb-1967	8	31	same	same	ADJ
ajbmeb-1967	8	32	time	time	NOUN
ajbmeb-1967	8	33	its	its	PRON
ajbmeb-1967	8	34	relevance	relevance	NOUN
ajbmeb-1967	8	35	is	be	AUX
ajbmeb-1967	8	36	growing	grow	VERB
ajbmeb-1967	8	37	even	even	ADV
ajbmeb-1967	8	38	more	more	ADJ
ajbmeb-1967	8	39	.	.	PUNCT
ajbmeb-1967	9	1	literature	literature	NOUN
ajbmeb-1967	9	2	review	review	VERB
ajbmeb-1967	9	3	the	the	DET
ajbmeb-1967	9	4	result	result	NOUN
ajbmeb-1967	9	5	of	of	ADP
ajbmeb-1967	9	6	scientific	scientific	ADJ
ajbmeb-1967	9	7	research	research	NOUN
ajbmeb-1967	9	8	carried	carry	VERB
ajbmeb-1967	9	9	out	out	ADP
ajbmeb-1967	9	10	within	within	ADP
ajbmeb-1967	9	11	the	the	DET
ajbmeb-1967	9	12	framework	framework	NOUN
ajbmeb-1967	9	13	of	of	ADP
ajbmeb-1967	9	14	this	this	DET
ajbmeb-1967	9	15	topic	topic	NOUN
ajbmeb-1967	9	16	shows	show	VERB
ajbmeb-1967	9	17	that	that	SCONJ
ajbmeb-1967	9	18	so	so	ADV
ajbmeb-1967	9	19	far	far	ADV
ajbmeb-1967	9	20	the	the	DET
ajbmeb-1967	9	21	accounting	accounting	NOUN
ajbmeb-1967	9	22	,	,	PUNCT
ajbmeb-1967	9	23	analysis	analysis	NOUN
ajbmeb-1967	9	24	and	and	CCONJ
ajbmeb-1967	9	25	audit	audit	NOUN
ajbmeb-1967	9	26	of	of	ADP
ajbmeb-1967	9	27	current	current	ADJ
ajbmeb-1967	9	28	assets	asset	NOUN
ajbmeb-1967	9	29	as	as	SCONJ
ajbmeb-1967	9	30	noted	note	VERB
ajbmeb-1967	9	31	above	above	ADV
ajbmeb-1967	9	32	are	be	AUX
ajbmeb-1967	9	33	not	not	PART
ajbmeb-1967	9	34	only	only	ADV
ajbmeb-1967	9	35	issues	issue	NOUN
ajbmeb-1967	9	36	,	,	PUNCT
ajbmeb-1967	9	37	there	there	PRON
ajbmeb-1967	9	38	are	be	VERB
ajbmeb-1967	9	39	a	a	DET
ajbmeb-1967	9	40	number	number	NOUN
ajbmeb-1967	9	41	of	of	ADP
ajbmeb-1967	9	42	problems	problem	NOUN
ajbmeb-1967	9	43	that	that	PRON
ajbmeb-1967	9	44	await	await	VERB
ajbmeb-1967	9	45	its	its	PRON
ajbmeb-1967	9	46	positive	positive	ADJ
ajbmeb-1967	9	47	solution	solution	NOUN
ajbmeb-1967	9	48	both	both	CCONJ
ajbmeb-1967	9	49	in	in	ADP
ajbmeb-1967	9	50	theoretical	theoretical	ADJ
ajbmeb-1967	9	51	and	and	CCONJ
ajbmeb-1967	9	52	organizational	organizational	ADJ
ajbmeb-1967	9	53	issues	issue	NOUN
ajbmeb-1967	9	54	.	.	PUNCT
ajbmeb-1967	10	1	one	one	NUM
ajbmeb-1967	10	2	of	of	ADP
ajbmeb-1967	10	3	the	the	DET
ajbmeb-1967	10	4	most	most	ADV
ajbmeb-1967	10	5	important	important	ADJ
ajbmeb-1967	10	6	of	of	ADP
ajbmeb-1967	10	7	them	they	PRON
ajbmeb-1967	10	8	is	be	AUX
ajbmeb-1967	10	9	the	the	DET
ajbmeb-1967	10	10	issues	issue	NOUN
ajbmeb-1967	10	11	of	of	ADP
ajbmeb-1967	10	12	the	the	DET
ajbmeb-1967	10	13	economic	economic	ADJ
ajbmeb-1967	10	14	interpretation	interpretation	NOUN
ajbmeb-1967	10	15	of	of	ADP
ajbmeb-1967	10	16	the	the	DET
ajbmeb-1967	10	17	concept	concept	NOUN
ajbmeb-1967	10	18	of	of	ADP
ajbmeb-1967	10	19	current	current	ADJ
ajbmeb-1967	10	20	assets	asset	NOUN
ajbmeb-1967	10	21	and	and	CCONJ
ajbmeb-1967	10	22	the	the	DET
ajbmeb-1967	10	23	approach	approach	NOUN
ajbmeb-1967	10	24	to	to	ADP
ajbmeb-1967	10	25	the	the	DET
ajbmeb-1967	10	26	essence	essence	NOUN
ajbmeb-1967	10	27	of	of	ADP
ajbmeb-1967	10	28	its	its	PRON
ajbmeb-1967	10	29	components	component	NOUN
ajbmeb-1967	10	30	.	.	PUNCT
ajbmeb-1967	11	1	therefore	therefore	ADV
ajbmeb-1967	11	2	,	,	PUNCT
ajbmeb-1967	11	3	in	in	ADP
ajbmeb-1967	11	4	our	our	PRON
ajbmeb-1967	11	5	opinion	opinion	NOUN
ajbmeb-1967	11	6	,	,	PUNCT
ajbmeb-1967	11	7	it	it	PRON
ajbmeb-1967	11	8	is	be	AUX
ajbmeb-1967	11	9	important	important	ADJ
ajbmeb-1967	11	10	to	to	PART
ajbmeb-1967	11	11	start	start	VERB
ajbmeb-1967	11	12	accounting	account	VERB
ajbmeb-1967	11	13	for	for	ADP
ajbmeb-1967	11	14	the	the	DET
ajbmeb-1967	11	15	current	current	ADJ
ajbmeb-1967	11	16	assets	asset	NOUN
ajbmeb-1967	11	17	of	of	ADP
ajbmeb-1967	11	18	business	business	NOUN
ajbmeb-1967	11	19	entities	entity	NOUN
ajbmeb-1967	11	20	by	by	ADP
ajbmeb-1967	11	21	clarifying	clarify	VERB
ajbmeb-1967	11	22	its	its	PRON
ajbmeb-1967	11	23	essence	essence	NOUN
ajbmeb-1967	11	24	.	.	PUNCT
ajbmeb-1967	12	1	in	in	ADP
ajbmeb-1967	12	2	world	world	NOUN
ajbmeb-1967	12	3	practice	practice	NOUN
ajbmeb-1967	12	4	,	,	PUNCT
ajbmeb-1967	12	5	as	as	ADV
ajbmeb-1967	12	6	well	well	ADV
ajbmeb-1967	12	7	as	as	ADP
ajbmeb-1967	12	8	in	in	ADP
ajbmeb-1967	12	9	the	the	DET
ajbmeb-1967	12	10	views	view	NOUN
ajbmeb-1967	12	11	of	of	ADP
ajbmeb-1967	12	12	economists	economist	NOUN
ajbmeb-1967	12	13	,	,	PUNCT
ajbmeb-1967	12	14	the	the	DET
ajbmeb-1967	12	15	generally	generally	ADV
ajbmeb-1967	12	16	accepted	accept	VERB
ajbmeb-1967	12	17	following	follow	VERB
ajbmeb-1967	12	18	interpretation	interpretation	NOUN
ajbmeb-1967	12	19	of	of	ADP
ajbmeb-1967	12	20	current	current	ADJ
ajbmeb-1967	12	21	assets	asset	NOUN
ajbmeb-1967	12	22	is	be	AUX
ajbmeb-1967	12	23	common	common	ADJ
ajbmeb-1967	12	24	:	:	PUNCT
ajbmeb-1967	12	25	“	"	PUNCT
ajbmeb-1967	12	26	current	current	ADJ
ajbmeb-1967	12	27	assets	asset	NOUN
ajbmeb-1967	12	28	(	(	PUNCT
ajbmeb-1967	12	29	angl	angl	PROPN
ajbmeb-1967	12	30	.	.	PUNCT
ajbmeb-1967	13	1	current	current	ADJ
ajbmeb-1967	13	2	assets	asset	NOUN
ajbmeb-1967	13	3	)	)	PUNCT
ajbmeb-1967	13	4	are	be	AUX
ajbmeb-1967	13	5	assets	asset	NOUN
ajbmeb-1967	13	6	that	that	PRON
ajbmeb-1967	13	7	are	be	AUX
ajbmeb-1967	13	8	converted	convert	VERB
ajbmeb-1967	13	9	into	into	ADP
ajbmeb-1967	13	10	funds	fund	NOUN
ajbmeb-1967	13	11	in	in	ADP
ajbmeb-1967	13	12	a	a	DET
ajbmeb-1967	13	13	single	single	ADJ
ajbmeb-1967	13	14	production	production	NOUN
ajbmeb-1967	13	15	cycle	cycle	NOUN
ajbmeb-1967	13	16	or	or	CCONJ
ajbmeb-1967	13	17	for	for	ADP
ajbmeb-1967	13	18	a	a	DET
ajbmeb-1967	13	19	year	year	NOUN
ajbmeb-1967	13	20	.	.	PUNCT
ajbmeb-1967	14	1	unlike	unlike	ADP
ajbmeb-1967	14	2	long	long	ADJ
ajbmeb-1967	14	3	-	-	PUNCT
ajbmeb-1967	14	4	term	term	NOUN
ajbmeb-1967	14	5	assets	asset	NOUN
ajbmeb-1967	14	6	,	,	PUNCT
ajbmeb-1967	14	7	current	current	ADJ
ajbmeb-1967	14	8	assets	asset	NOUN
ajbmeb-1967	14	9	american	american	PROPN
ajbmeb-1967	14	10	journal	journal	PROPN
ajbmeb-1967	14	11	of	of	ADP
ajbmeb-1967	14	12	business	business	NOUN
ajbmeb-1967	14	13	management	management	NOUN
ajbmeb-1967	14	14	,	,	PUNCT
ajbmeb-1967	14	15	economics	economic	NOUN
ajbmeb-1967	14	16	and	and	CCONJ
ajbmeb-1967	14	17	banking	banking	NOUN
ajbmeb-1967	14	18	volume	volume	NOUN
ajbmeb-1967	14	19	22	22	NUM
ajbmeb-1967	14	20	march	march	PROPN
ajbmeb-1967	14	21	2024	2024	NUM
ajbmeb-1967	14	22	p	p	NOUN
ajbmeb-1967	14	23	a	a	DET
ajbmeb-1967	14	24	g	g	NOUN
ajbmeb-1967	14	25	e	e	NOUN
ajbmeb-1967	14	26	|	|	ADV
ajbmeb-1967	14	27	213	213	NUM
ajbmeb-1967	14	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	14	29	are	be	AUX
ajbmeb-1967	14	30	not	not	PART
ajbmeb-1967	14	31	designed	design	VERB
ajbmeb-1967	14	32	for	for	ADP
ajbmeb-1967	14	33	long	long	ADJ
ajbmeb-1967	14	34	-	-	PUNCT
ajbmeb-1967	14	35	term	term	NOUN
ajbmeb-1967	14	36	use	use	NOUN
ajbmeb-1967	14	37	.	.	PUNCT
ajbmeb-1967	15	1	current	current	ADJ
ajbmeb-1967	15	2	assets	asset	NOUN
ajbmeb-1967	15	3	are	be	AUX
ajbmeb-1967	15	4	reflected	reflect	VERB
ajbmeb-1967	15	5	in	in	ADP
ajbmeb-1967	15	6	the	the	DET
ajbmeb-1967	15	7	second	second	ADJ
ajbmeb-1967	15	8	section	section	NOUN
ajbmeb-1967	15	9	of	of	ADP
ajbmeb-1967	15	10	the	the	DET
ajbmeb-1967	15	11	balance	balance	NOUN
ajbmeb-1967	15	12	sheet	sheet	NOUN
ajbmeb-1967	15	13	"	"	PUNCT
ajbmeb-1967	16	1	[	[	X
ajbmeb-1967	16	2	1	1	NUM
ajbmeb-1967	16	3	]	]	PUNCT
ajbmeb-1967	16	4	.	.	PUNCT
ajbmeb-1967	17	1	regarding	regard	VERB
ajbmeb-1967	17	2	this	this	DET
ajbmeb-1967	17	3	issue	issue	NOUN
ajbmeb-1967	17	4	,	,	PUNCT
ajbmeb-1967	17	5	the	the	DET
ajbmeb-1967	17	6	economist	economist	NOUN
ajbmeb-1967	17	7	scholar	scholar	NOUN
ajbmeb-1967	17	8	saoud	saoud	VERB
ajbmeb-1967	17	9	j.mashkour	j.mashkour	ADJ
ajbmeb-1967	17	10	alamru	alamru	NOUN
ajbmeb-1967	17	11	noted	note	VERB
ajbmeb-1967	17	12	:	:	PUNCT
ajbmeb-1967	17	13	"	"	PUNCT
ajbmeb-1967	17	14	current	current	ADJ
ajbmeb-1967	17	15	assets	asset	NOUN
ajbmeb-1967	17	16	represent	represent	VERB
ajbmeb-1967	17	17	the	the	DET
ajbmeb-1967	17	18	value	value	NOUN
ajbmeb-1967	17	19	of	of	ADP
ajbmeb-1967	17	20	all	all	DET
ajbmeb-1967	17	21	assets	asset	NOUN
ajbmeb-1967	17	22	that	that	PRON
ajbmeb-1967	17	23	are	be	AUX
ajbmeb-1967	17	24	expected	expect	VERB
ajbmeb-1967	17	25	to	to	PART
ajbmeb-1967	17	26	be	be	AUX
ajbmeb-1967	17	27	converted	convert	VERB
ajbmeb-1967	17	28	into	into	ADP
ajbmeb-1967	17	29	cash	cash	NOUN
ajbmeb-1967	17	30	within	within	ADP
ajbmeb-1967	17	31	a	a	DET
ajbmeb-1967	17	32	year	year	NOUN
ajbmeb-1967	17	33	in	in	ADP
ajbmeb-1967	17	34	the	the	DET
ajbmeb-1967	17	35	normal	normal	ADJ
ajbmeb-1967	17	36	course	course	NOUN
ajbmeb-1967	17	37	of	of	ADP
ajbmeb-1967	17	38	a	a	DET
ajbmeb-1967	17	39	business	business	NOUN
ajbmeb-1967	17	40	.	.	PUNCT
ajbmeb-1967	18	1	current	current	ADJ
ajbmeb-1967	18	2	assets	asset	NOUN
ajbmeb-1967	18	3	include	include	VERB
ajbmeb-1967	18	4	commodity	commodity	NOUN
ajbmeb-1967	18	5	stocks	stock	NOUN
ajbmeb-1967	18	6	,	,	PUNCT
ajbmeb-1967	18	7	receivables	receivables	NOUN
ajbmeb-1967	18	8	,	,	PUNCT
ajbmeb-1967	18	9	securities	security	NOUN
ajbmeb-1967	18	10	sold	sell	VERB
ajbmeb-1967	18	11	,	,	PUNCT
ajbmeb-1967	18	12	cash	cash	NOUN
ajbmeb-1967	18	13	,	,	PUNCT
ajbmeb-1967	18	14	prepaid	prepaid	ADJ
ajbmeb-1967	18	15	expenses	expense	NOUN
ajbmeb-1967	18	16	,	,	PUNCT
ajbmeb-1967	18	17	and	and	CCONJ
ajbmeb-1967	18	18	other	other	ADJ
ajbmeb-1967	18	19	liquid	liquid	ADJ
ajbmeb-1967	18	20	assets	asset	NOUN
ajbmeb-1967	18	21	that	that	PRON
ajbmeb-1967	18	22	can	can	AUX
ajbmeb-1967	18	23	easily	easily	ADV
ajbmeb-1967	18	24	be	be	AUX
ajbmeb-1967	18	25	converted	convert	VERB
ajbmeb-1967	18	26	into	into	ADP
ajbmeb-1967	18	27	money	money	NOUN
ajbmeb-1967	18	28	"	"	PUNCT
ajbmeb-1967	18	29	[	[	X
ajbmeb-1967	18	30	2	2	NUM
ajbmeb-1967	18	31	]	]	PUNCT
ajbmeb-1967	18	32	.	.	PUNCT
ajbmeb-1967	19	1	within	within	ADP
ajbmeb-1967	19	2	the	the	DET
ajbmeb-1967	19	3	framework	framework	NOUN
ajbmeb-1967	19	4	of	of	ADP
ajbmeb-1967	19	5	this	this	DET
ajbmeb-1967	19	6	topic	topic	NOUN
ajbmeb-1967	19	7	,	,	PUNCT
ajbmeb-1967	19	8	he	he	PRON
ajbmeb-1967	19	9	is	be	AUX
ajbmeb-1967	19	10	an	an	DET
ajbmeb-1967	19	11	economist	economist	NOUN
ajbmeb-1967	19	12	scientist	scientist	NOUN
ajbmeb-1967	19	13	who	who	PRON
ajbmeb-1967	19	14	has	have	AUX
ajbmeb-1967	19	15	carried	carry	VERB
ajbmeb-1967	19	16	out	out	ADP
ajbmeb-1967	19	17	scientific	scientific	ADJ
ajbmeb-1967	19	18	research.a.nurmanov	research.a.nurmanov	PROPN
ajbmeb-1967	19	19	described	describe	VERB
ajbmeb-1967	19	20	that	that	SCONJ
ajbmeb-1967	19	21	”	"	PUNCT
ajbmeb-1967	19	22	current	current	ADJ
ajbmeb-1967	19	23	assets	asset	NOUN
ajbmeb-1967	19	24	are	be	AUX
ajbmeb-1967	19	25	mobile	mobile	ADJ
ajbmeb-1967	19	26	assets	asset	NOUN
ajbmeb-1967	19	27	of	of	ADP
ajbmeb-1967	19	28	a	a	DET
ajbmeb-1967	19	29	business	business	NOUN
ajbmeb-1967	19	30	entity	entity	NOUN
ajbmeb-1967	19	31	in	in	ADP
ajbmeb-1967	19	32	constant	constant	ADJ
ajbmeb-1967	19	33	motion	motion	NOUN
ajbmeb-1967	19	34	,	,	PUNCT
ajbmeb-1967	19	35	and	and	CCONJ
ajbmeb-1967	19	36	during	during	ADP
ajbmeb-1967	19	37	one	one	NUM
ajbmeb-1967	19	38	production	production	NOUN
ajbmeb-1967	19	39	(	(	PUNCT
ajbmeb-1967	19	40	regulatory	regulatory	ADJ
ajbmeb-1967	19	41	operation	operation	NOUN
ajbmeb-1967	19	42	)	)	PUNCT
ajbmeb-1967	19	43	cycle	cycle	NOUN
ajbmeb-1967	19	44	,	,	PUNCT
ajbmeb-1967	19	45	assets	asset	NOUN
ajbmeb-1967	19	46	that	that	PRON
ajbmeb-1967	19	47	completely	completely	ADV
ajbmeb-1967	19	48	transfer	transfer	VERB
ajbmeb-1967	19	49	their	their	PRON
ajbmeb-1967	19	50	value	value	NOUN
ajbmeb-1967	19	51	and	and	CCONJ
ajbmeb-1967	19	52	form	form	NOUN
ajbmeb-1967	19	53	to	to	ADP
ajbmeb-1967	19	54	the	the	DET
ajbmeb-1967	19	55	products	product	NOUN
ajbmeb-1967	19	56	being	be	AUX
ajbmeb-1967	19	57	created	create	VERB
ajbmeb-1967	19	58	,	,	PUNCT
ajbmeb-1967	19	59	which	which	PRON
ajbmeb-1967	19	60	include	include	VERB
ajbmeb-1967	19	61	commodity	commodity	NOUN
ajbmeb-1967	19	62	–	–	PUNCT
ajbmeb-1967	19	63	material	material	NOUN
ajbmeb-1967	19	64	reserves	reserve	NOUN
ajbmeb-1967	19	65	,	,	PUNCT
ajbmeb-1967	19	66	expenses	expense	NOUN
ajbmeb-1967	19	67	of	of	ADP
ajbmeb-1967	19	68	the	the	DET
ajbmeb-1967	19	69	coming	come	VERB
ajbmeb-1967	19	70	period	period	NOUN
ajbmeb-1967	19	71	,	,	PUNCT
ajbmeb-1967	19	72	deferred	defer	VERB
ajbmeb-1967	19	73	expenses	expense	NOUN
ajbmeb-1967	19	74	,	,	PUNCT
ajbmeb-1967	19	75	funds	fund	NOUN
ajbmeb-1967	19	76	,	,	PUNCT
ajbmeb-1967	19	77	short	short	ADJ
ajbmeb-1967	19	78	-	-	PUNCT
ajbmeb-1967	19	79	term	term	NOUN
ajbmeb-1967	19	80	investments	investment	NOUN
ajbmeb-1967	19	81	,	,	PUNCT
ajbmeb-1967	19	82	debtors	debtor	NOUN
ajbmeb-1967	19	83	and	and	CCONJ
ajbmeb-1967	19	84	other	other	ADJ
ajbmeb-1967	19	85	current	current	ADJ
ajbmeb-1967	19	86	assets	asset	NOUN
ajbmeb-1967	19	87	.	.	PUNCT
ajbmeb-1967	19	88	"	"	PUNCT
ajbmeb-1967	20	1	[	[	X
ajbmeb-1967	20	2	3	3	NUM
ajbmeb-1967	20	3	]	]	PUNCT
ajbmeb-1967	20	4	also	also	ADV
ajbmeb-1967	20	5	from	from	ADP
ajbmeb-1967	20	6	the	the	DET
ajbmeb-1967	20	7	scientists	scientist	NOUN
ajbmeb-1967	20	8	of	of	ADP
ajbmeb-1967	20	9	another	another	DET
ajbmeb-1967	20	10	country	country	NOUN
ajbmeb-1967	20	11	d.mavlyanova	d.mavlyanova	VERB
ajbmeb-1967	20	12	,	,	PUNCT
ajbmeb-1967	20	13	on	on	ADP
ajbmeb-1967	20	14	the	the	DET
ajbmeb-1967	20	15	other	other	ADJ
ajbmeb-1967	20	16	hand	hand	NOUN
ajbmeb-1967	20	17	,	,	PUNCT
ajbmeb-1967	20	18	said	say	VERB
ajbmeb-1967	20	19	in	in	ADP
ajbmeb-1967	20	20	her	her	PRON
ajbmeb-1967	20	21	study	study	NOUN
ajbmeb-1967	20	22	that	that	SCONJ
ajbmeb-1967	20	23	“	"	PUNCT
ajbmeb-1967	20	24	current	current	ADJ
ajbmeb-1967	20	25	assets	asset	NOUN
ajbmeb-1967	20	26	are	be	AUX
ajbmeb-1967	20	27	understood	understand	VERB
ajbmeb-1967	20	28	as	as	ADP
ajbmeb-1967	20	29	a	a	DET
ajbmeb-1967	20	30	value	value	NOUN
ajbmeb-1967	20	31	that	that	PRON
ajbmeb-1967	20	32	is	be	AUX
ajbmeb-1967	20	33	advanced	advanced	ADJ
ajbmeb-1967	20	34	in	in	ADP
ajbmeb-1967	20	35	the	the	DET
ajbmeb-1967	20	36	form	form	NOUN
ajbmeb-1967	20	37	of	of	ADP
ajbmeb-1967	20	38	money	money	NOUN
ajbmeb-1967	20	39	for	for	ADP
ajbmeb-1967	20	40	the	the	DET
ajbmeb-1967	20	41	formation	formation	NOUN
ajbmeb-1967	20	42	of	of	ADP
ajbmeb-1967	20	43	production	production	NOUN
ajbmeb-1967	20	44	and	and	CCONJ
ajbmeb-1967	20	45	circulation	circulation	NOUN
ajbmeb-1967	20	46	funds	fund	NOUN
ajbmeb-1967	20	47	,	,	PUNCT
ajbmeb-1967	20	48	which	which	PRON
ajbmeb-1967	20	49	always	always	ADV
ajbmeb-1967	20	50	goes	go	VERB
ajbmeb-1967	20	51	from	from	ADP
ajbmeb-1967	20	52	one	one	NUM
ajbmeb-1967	20	53	functional	functional	ADJ
ajbmeb-1967	20	54	form	form	NOUN
ajbmeb-1967	20	55	to	to	ADP
ajbmeb-1967	20	56	the	the	DET
ajbmeb-1967	20	57	appearance	appearance	NOUN
ajbmeb-1967	20	58	of	of	ADP
ajbmeb-1967	20	59	another	another	DET
ajbmeb-1967	20	60	form	form	NOUN
ajbmeb-1967	20	61	”	"	PUNCT
ajbmeb-1967	20	62	(	(	PUNCT
ajbmeb-1967	20	63	d.a	d.a	PROPN
ajbmeb-1967	20	64	.	.	PROPN
ajbmeb-1967	20	65	,	,	PUNCT
ajbmeb-1967	20	66	2020	2020	NUM
ajbmeb-1967	20	67	)	)	PUNCT
ajbmeb-1967	21	1	[	[	X
ajbmeb-1967	21	2	4	4	NUM
ajbmeb-1967	21	3	]	]	PUNCT
ajbmeb-1967	21	4	.	.	PUNCT
ajbmeb-1967	22	1	other	other	ADJ
ajbmeb-1967	22	2	literature	literature	NOUN
ajbmeb-1967	22	3	on	on	ADP
ajbmeb-1967	22	4	the	the	DET
ajbmeb-1967	22	5	industry	industry	NOUN
ajbmeb-1967	22	6	provides	provide	VERB
ajbmeb-1967	22	7	the	the	DET
ajbmeb-1967	22	8	following	follow	VERB
ajbmeb-1967	22	9	commonly	commonly	ADV
ajbmeb-1967	22	10	used	use	VERB
ajbmeb-1967	22	11	formula	formula	NOUN
ajbmeb-1967	22	12	of	of	ADP
ajbmeb-1967	22	13	current	current	ADJ
ajbmeb-1967	22	14	assets	asset	NOUN
ajbmeb-1967	22	15	:	:	PUNCT
ajbmeb-1967	22	16	"	"	PUNCT
ajbmeb-1967	22	17	current	current	ADJ
ajbmeb-1967	22	18	assets	asset	NOUN
ajbmeb-1967	22	19	=	=	SYM
ajbmeb-1967	22	20	cash	cash	NOUN
ajbmeb-1967	22	21	+	+	CCONJ
ajbmeb-1967	22	22	cash	cash	NOUN
ajbmeb-1967	22	23	equivalents	equivalent	NOUN
ajbmeb-1967	22	24	+	+	CCONJ
ajbmeb-1967	22	25	reserve	reserve	NOUN
ajbmeb-1967	22	26	+	+	CCONJ
ajbmeb-1967	22	27	removable	removable	ADJ
ajbmeb-1967	22	28	schemes	scheme	NOUN
ajbmeb-1967	22	29	+	+	CCONJ
ajbmeb-1967	22	30	marketable	marketable	ADJ
ajbmeb-1967	22	31	securities	security	NOUN
ajbmeb-1967	22	32	+	+	CCONJ
ajbmeb-1967	22	33	prepaid	prepaid	ADJ
ajbmeb-1967	22	34	expenses	expense	NOUN
ajbmeb-1967	22	35	+	+	CCONJ
ajbmeb-1967	22	36	other	other	ADJ
ajbmeb-1967	22	37	liquid	liquid	ADJ
ajbmeb-1967	22	38	assets	asset	NOUN
ajbmeb-1967	22	39	(	(	PUNCT
ajbmeb-1967	22	40	current	current	ADJ
ajbmeb-1967	22	41	assets	asset	NOUN
ajbmeb-1967	22	42	=	=	SYM
ajbmeb-1967	22	43	cash	cash	NOUN
ajbmeb-1967	22	44	+	+	CCONJ
ajbmeb-1967	22	45	cash	cash	NOUN
ajbmeb-1967	22	46	equivalents	equivalent	NOUN
ajbmeb-1967	22	47	+	+	CCONJ
ajbmeb-1967	22	48	inventory	inventory	NOUN
ajbmeb-1967	22	49	+	+	NUM
ajbmeb-1967	22	50	accounts	account	VERB
ajbmeb-1967	22	51	receivable	receivable	ADJ
ajbmeb-1967	22	52	+	+	CCONJ
ajbmeb-1967	22	53	market	market	NOUN
ajbmeb-1967	22	54	securities	security	NOUN
ajbmeb-1967	22	55	+	+	CCONJ
ajbmeb-1967	22	56	prepaid	prepaid	ADJ
ajbmeb-1967	22	57	expenses	expense	NOUN
ajbmeb-1967	22	58	+	+	CCONJ
ajbmeb-1967	22	59	other	other	ADJ
ajbmeb-1967	22	60	liquid	liquid	ADJ
ajbmeb-1967	22	61	assets	asset	NOUN
ajbmeb-1967	22	62	)	)	PUNCT
ajbmeb-1967	22	63	"	"	PUNCT
ajbmeb-1967	23	1	[	[	X
ajbmeb-1967	23	2	5	5	NUM
ajbmeb-1967	23	3	]	]	PUNCT
ajbmeb-1967	23	4	.	.	PUNCT
ajbmeb-1967	24	1	in	in	ADP
ajbmeb-1967	24	2	the	the	DET
ajbmeb-1967	24	3	context	context	NOUN
ajbmeb-1967	24	4	of	of	ADP
ajbmeb-1967	24	5	the	the	DET
ajbmeb-1967	24	6	transition	transition	NOUN
ajbmeb-1967	24	7	of	of	ADP
ajbmeb-1967	24	8	the	the	DET
ajbmeb-1967	24	9	world	world	NOUN
ajbmeb-1967	24	10	economy	economy	NOUN
ajbmeb-1967	24	11	to	to	ADP
ajbmeb-1967	24	12	the	the	DET
ajbmeb-1967	24	13	digital	digital	ADJ
ajbmeb-1967	24	14	economy	economy	NOUN
ajbmeb-1967	24	15	,	,	PUNCT
ajbmeb-1967	24	16	the	the	DET
ajbmeb-1967	24	17	concept	concept	NOUN
ajbmeb-1967	24	18	of	of	ADP
ajbmeb-1967	24	19	"	"	PUNCT
ajbmeb-1967	24	20	digital	digital	ADJ
ajbmeb-1967	24	21	assets	asset	NOUN
ajbmeb-1967	24	22	"	"	PUNCT
ajbmeb-1967	24	23	also	also	ADV
ajbmeb-1967	24	24	arises	arise	VERB
ajbmeb-1967	24	25	in	in	ADP
ajbmeb-1967	24	26	accounting	accounting	NOUN
ajbmeb-1967	24	27	.	.	PUNCT
ajbmeb-1967	25	1	in	in	ADP
ajbmeb-1967	25	2	his	his	PRON
ajbmeb-1967	25	3	article	article	NOUN
ajbmeb-1967	25	4	in	in	ADP
ajbmeb-1967	25	5	"	"	PUNCT
ajbmeb-1967	25	6	accountancy	accountancy	NOUN
ajbmeb-1967	25	7	"	"	PUNCT
ajbmeb-1967	25	8	,	,	PUNCT
ajbmeb-1967	25	9	considered	consider	VERB
ajbmeb-1967	25	10	one	one	NUM
ajbmeb-1967	25	11	of	of	ADP
ajbmeb-1967	25	12	the	the	DET
ajbmeb-1967	25	13	most	most	ADV
ajbmeb-1967	25	14	prestigious	prestigious	ADJ
ajbmeb-1967	25	15	journals	journal	NOUN
ajbmeb-1967	25	16	in	in	ADP
ajbmeb-1967	25	17	the	the	DET
ajbmeb-1967	25	18	united	united	PROPN
ajbmeb-1967	25	19	states	states	PROPN
ajbmeb-1967	25	20	,	,	PUNCT
ajbmeb-1967	25	21	neil	neil	PROPN
ajbmeb-1967	25	22	amato	amato	PROPN
ajbmeb-1967	25	23	,	,	PUNCT
ajbmeb-1967	25	24	an	an	DET
ajbmeb-1967	25	25	economist	economist	NOUN
ajbmeb-1967	25	26	from	from	ADP
ajbmeb-1967	25	27	the	the	DET
ajbmeb-1967	25	28	united	united	PROPN
ajbmeb-1967	25	29	states	states	PROPN
ajbmeb-1967	25	30	,	,	PUNCT
ajbmeb-1967	25	31	[	[	X
ajbmeb-1967	25	32	6	6	NUM
ajbmeb-1967	25	33	]	]	PUNCT
ajbmeb-1967	25	34	pointed	point	VERB
ajbmeb-1967	25	35	out	out	ADP
ajbmeb-1967	25	36	the	the	DET
ajbmeb-1967	25	37	methodology	methodology	NOUN
ajbmeb-1967	25	38	for	for	ADP
ajbmeb-1967	25	39	accounting	accounting	NOUN
ajbmeb-1967	25	40	and	and	CCONJ
ajbmeb-1967	25	41	auditing	auditing	NOUN
ajbmeb-1967	25	42	,	,	PUNCT
ajbmeb-1967	25	43	arguing	argue	VERB
ajbmeb-1967	25	44	that	that	SCONJ
ajbmeb-1967	25	45	digital	digital	ADJ
ajbmeb-1967	25	46	assets	asset	NOUN
ajbmeb-1967	25	47	are	be	AUX
ajbmeb-1967	25	48	being	be	AUX
ajbmeb-1967	25	49	entered	enter	VERB
ajbmeb-1967	25	50	by	by	ADP
ajbmeb-1967	25	51	professional	professional	ADJ
ajbmeb-1967	25	52	organizations	organization	NOUN
ajbmeb-1967	25	53	.	.	PUNCT
ajbmeb-1967	26	1	focusing	focus	VERB
ajbmeb-1967	26	2	on	on	ADP
ajbmeb-1967	26	3	the	the	DET
ajbmeb-1967	26	4	opinions	opinion	NOUN
ajbmeb-1967	26	5	of	of	ADP
ajbmeb-1967	26	6	the	the	DET
ajbmeb-1967	26	7	above	above	ADJ
ajbmeb-1967	26	8	researchers	researcher	NOUN
ajbmeb-1967	26	9	,	,	PUNCT
ajbmeb-1967	26	10	they	they	PRON
ajbmeb-1967	26	11	have	have	AUX
ajbmeb-1967	26	12	mainly	mainly	ADV
ajbmeb-1967	26	13	described	describe	VERB
ajbmeb-1967	26	14	and	and	CCONJ
ajbmeb-1967	26	15	covered	cover	VERB
ajbmeb-1967	26	16	current	current	ADJ
ajbmeb-1967	26	17	assets	asset	NOUN
ajbmeb-1967	26	18	in	in	ADP
ajbmeb-1967	26	19	terms	term	NOUN
ajbmeb-1967	26	20	of	of	ADP
ajbmeb-1967	26	21	financial	financial	ADJ
ajbmeb-1967	26	22	accounting	accounting	NOUN
ajbmeb-1967	26	23	.	.	PUNCT
ajbmeb-1967	27	1	but	but	CCONJ
ajbmeb-1967	27	2	the	the	DET
ajbmeb-1967	27	3	importance	importance	NOUN
ajbmeb-1967	27	4	of	of	ADP
ajbmeb-1967	27	5	current	current	ADJ
ajbmeb-1967	27	6	assets	asset	NOUN
ajbmeb-1967	27	7	has	have	AUX
ajbmeb-1967	27	8	not	not	PART
ajbmeb-1967	27	9	been	be	AUX
ajbmeb-1967	27	10	researched	research	VERB
ajbmeb-1967	27	11	in	in	ADP
ajbmeb-1967	27	12	terms	term	NOUN
ajbmeb-1967	27	13	of	of	ADP
ajbmeb-1967	27	14	strategic	strategic	ADJ
ajbmeb-1967	27	15	management	management	NOUN
ajbmeb-1967	27	16	accounting	accounting	NOUN
ajbmeb-1967	27	17	.	.	PUNCT
ajbmeb-1967	28	1	as	as	ADP
ajbmeb-1967	28	2	a	a	DET
ajbmeb-1967	28	3	result	result	NOUN
ajbmeb-1967	28	4	,	,	PUNCT
ajbmeb-1967	28	5	it	it	PRON
ajbmeb-1967	28	6	is	be	AUX
ajbmeb-1967	28	7	a	a	DET
ajbmeb-1967	28	8	current	current	ADJ
ajbmeb-1967	28	9	issue	issue	NOUN
ajbmeb-1967	28	10	to	to	PART
ajbmeb-1967	28	11	organize	organize	VERB
ajbmeb-1967	28	12	,	,	PUNCT
ajbmeb-1967	28	13	maintain	maintain	VERB
ajbmeb-1967	28	14	and	and	CCONJ
ajbmeb-1967	28	15	conduct	conduct	VERB
ajbmeb-1967	28	16	research	research	NOUN
ajbmeb-1967	28	17	on	on	ADP
ajbmeb-1967	28	18	their	their	PRON
ajbmeb-1967	28	19	strategic	strategic	ADJ
ajbmeb-1967	28	20	management	management	NOUN
ajbmeb-1967	28	21	accounting	accounting	NOUN
ajbmeb-1967	28	22	.	.	PUNCT
ajbmeb-1967	29	1	analysis	analysis	NOUN
ajbmeb-1967	29	2	and	and	CCONJ
ajbmeb-1967	29	3	results	result	NOUN
ajbmeb-1967	29	4	.	.	PUNCT
ajbmeb-1967	30	1	the	the	DET
ajbmeb-1967	30	2	result	result	NOUN
ajbmeb-1967	30	3	of	of	ADP
ajbmeb-1967	30	4	scientific	scientific	ADJ
ajbmeb-1967	30	5	research	research	NOUN
ajbmeb-1967	30	6	shows	show	VERB
ajbmeb-1967	30	7	that	that	SCONJ
ajbmeb-1967	30	8	practicing	practice	VERB
ajbmeb-1967	30	9	economists	economist	NOUN
ajbmeb-1967	30	10	,	,	PUNCT
ajbmeb-1967	30	11	as	as	ADV
ajbmeb-1967	30	12	well	well	ADV
ajbmeb-1967	30	13	as	as	ADP
ajbmeb-1967	30	14	theoretical	theoretical	ADJ
ajbmeb-1967	30	15	scientists	scientist	NOUN
ajbmeb-1967	30	16	,	,	PUNCT
ajbmeb-1967	30	17	were	be	AUX
ajbmeb-1967	30	18	able	able	ADJ
ajbmeb-1967	30	19	to	to	PART
ajbmeb-1967	30	20	cite	cite	VERB
ajbmeb-1967	30	21	the	the	DET
ajbmeb-1967	30	22	purpose	purpose	NOUN
ajbmeb-1967	30	23	,	,	PUNCT
ajbmeb-1967	30	24	tasks	task	NOUN
ajbmeb-1967	30	25	,	,	PUNCT
ajbmeb-1967	30	26	functions	function	NOUN
ajbmeb-1967	30	27	,	,	PUNCT
ajbmeb-1967	30	28	subject	subject	ADJ
ajbmeb-1967	30	29	,	,	PUNCT
ajbmeb-1967	30	30	method	method	NOUN
ajbmeb-1967	30	31	and	and	CCONJ
ajbmeb-1967	30	32	principles	principle	NOUN
ajbmeb-1967	30	33	of	of	ADP
ajbmeb-1967	30	34	management	management	NOUN
ajbmeb-1967	30	35	accounting	account	VERB
ajbmeb-1967	30	36	on	on	ADP
ajbmeb-1967	30	37	a	a	DET
ajbmeb-1967	30	38	systematic	systematic	ADJ
ajbmeb-1967	30	39	basis	basis	NOUN
ajbmeb-1967	30	40	and	and	CCONJ
ajbmeb-1967	30	41	have	have	AUX
ajbmeb-1967	30	42	achieved	achieve	VERB
ajbmeb-1967	30	43	scientific	scientific	ADJ
ajbmeb-1967	30	44	justification	justification	NOUN
ajbmeb-1967	30	45	.	.	PUNCT
ajbmeb-1967	31	1	but	but	CCONJ
ajbmeb-1967	31	2	they	they	PRON
ajbmeb-1967	31	3	have	have	AUX
ajbmeb-1967	31	4	not	not	PART
ajbmeb-1967	31	5	been	be	AUX
ajbmeb-1967	31	6	able	able	ADJ
ajbmeb-1967	31	7	to	to	PART
ajbmeb-1967	31	8	clearly	clearly	ADV
ajbmeb-1967	31	9	show	show	VERB
ajbmeb-1967	31	10	the	the	DET
ajbmeb-1967	31	11	difference	difference	NOUN
ajbmeb-1967	31	12	between	between	ADP
ajbmeb-1967	31	13	the	the	DET
ajbmeb-1967	31	14	three	three	NUM
ajbmeb-1967	31	15	types	type	NOUN
ajbmeb-1967	31	16	of	of	ADP
ajbmeb-1967	31	17	management	management	NOUN
ajbmeb-1967	31	18	accounting	accounting	NOUN
ajbmeb-1967	31	19	that	that	PRON
ajbmeb-1967	31	20	are	be	AUX
ajbmeb-1967	31	21	considered	consider	VERB
ajbmeb-1967	31	22	the	the	DET
ajbmeb-1967	31	23	most	most	ADV
ajbmeb-1967	31	24	important	important	ADJ
ajbmeb-1967	31	25	,	,	PUNCT
ajbmeb-1967	31	26	namely	namely	ADV
ajbmeb-1967	31	27	operational	operational	ADJ
ajbmeb-1967	31	28	,	,	PUNCT
ajbmeb-1967	31	29	tactical	tactical	ADJ
ajbmeb-1967	31	30	and	and	CCONJ
ajbmeb-1967	31	31	strategic	strategic	ADJ
ajbmeb-1967	31	32	types	type	NOUN
ajbmeb-1967	31	33	of	of	ADP
ajbmeb-1967	31	34	management	management	NOUN
ajbmeb-1967	31	35	accounting	accounting	NOUN
ajbmeb-1967	31	36	.	.	PUNCT
ajbmeb-1967	32	1	they	they	PRON
ajbmeb-1967	32	2	also	also	ADV
ajbmeb-1967	32	3	allowed	allow	VERB
ajbmeb-1967	32	4	confusion	confusion	NOUN
ajbmeb-1967	32	5	in	in	ADP
ajbmeb-1967	32	6	the	the	DET
ajbmeb-1967	32	7	objects	object	NOUN
ajbmeb-1967	32	8	,	,	PUNCT
ajbmeb-1967	32	9	subjects	subject	NOUN
ajbmeb-1967	32	10	of	of	ADP
ajbmeb-1967	32	11	these	these	DET
ajbmeb-1967	32	12	types	type	NOUN
ajbmeb-1967	32	13	of	of	ADP
ajbmeb-1967	32	14	management	management	NOUN
ajbmeb-1967	32	15	accounting	accounting	NOUN
ajbmeb-1967	32	16	,	,	PUNCT
ajbmeb-1967	32	17	as	as	ADV
ajbmeb-1967	32	18	well	well	ADV
ajbmeb-1967	32	19	as	as	ADP
ajbmeb-1967	32	20	in	in	ADP
ajbmeb-1967	32	21	the	the	DET
ajbmeb-1967	32	22	means	mean	NOUN
ajbmeb-1967	32	23	of	of	ADP
ajbmeb-1967	32	24	implementing	implement	VERB
ajbmeb-1967	32	25	the	the	DET
ajbmeb-1967	32	26	type	type	NOUN
ajbmeb-1967	32	27	of	of	ADP
ajbmeb-1967	32	28	account	account	NOUN
ajbmeb-1967	32	29	.	.	PUNCT
ajbmeb-1967	33	1	in	in	ADP
ajbmeb-1967	33	2	our	our	PRON
ajbmeb-1967	33	3	opinion	opinion	NOUN
ajbmeb-1967	33	4	,	,	PUNCT
ajbmeb-1967	33	5	adding	add	VERB
ajbmeb-1967	33	6	to	to	ADP
ajbmeb-1967	33	7	the	the	DET
ajbmeb-1967	33	8	feedback	feedback	NOUN
ajbmeb-1967	33	9	of	of	ADP
ajbmeb-1967	33	10	these	these	DET
ajbmeb-1967	33	11	economist	economist	NOUN
ajbmeb-1967	33	12	scientists	scientist	NOUN
ajbmeb-1967	33	13	on	on	ADP
ajbmeb-1967	33	14	the	the	DET
ajbmeb-1967	33	15	purpose	purpose	NOUN
ajbmeb-1967	33	16	,	,	PUNCT
ajbmeb-1967	33	17	tasks	task	NOUN
ajbmeb-1967	33	18	,	,	PUNCT
ajbmeb-1967	33	19	functions	function	NOUN
ajbmeb-1967	33	20	,	,	PUNCT
ajbmeb-1967	33	21	subject	subject	ADJ
ajbmeb-1967	33	22	,	,	PUNCT
ajbmeb-1967	33	23	method	method	NOUN
ajbmeb-1967	33	24	and	and	CCONJ
ajbmeb-1967	33	25	principles	principle	NOUN
ajbmeb-1967	33	26	of	of	ADP
ajbmeb-1967	33	27	management	management	NOUN
ajbmeb-1967	33	28	accounting	accounting	NOUN
ajbmeb-1967	33	29	,	,	PUNCT
ajbmeb-1967	33	30	we	we	PRON
ajbmeb-1967	33	31	propose	propose	VERB
ajbmeb-1967	33	32	to	to	PART
ajbmeb-1967	33	33	represent	represent	VERB
ajbmeb-1967	33	34	three	three	NUM
ajbmeb-1967	33	35	types	type	NOUN
ajbmeb-1967	33	36	of	of	ADP
ajbmeb-1967	33	37	management	management	NOUN
ajbmeb-1967	33	38	accounting	accounting	NOUN
ajbmeb-1967	33	39	,	,	PUNCT
ajbmeb-1967	33	40	namely	namely	ADV
ajbmeb-1967	33	41	operational	operational	ADJ
ajbmeb-1967	33	42	,	,	PUNCT
ajbmeb-1967	33	43	tactical	tactical	ADJ
ajbmeb-1967	33	44	and	and	CCONJ
ajbmeb-1967	33	45	strategic	strategic	ADJ
ajbmeb-1967	33	46	management	management	NOUN
ajbmeb-1967	33	47	accounting	accounting	NOUN
ajbmeb-1967	33	48	,	,	PUNCT
ajbmeb-1967	33	49	as	as	ADP
ajbmeb-1967	33	50	a	a	DET
ajbmeb-1967	33	51	system	system	NOUN
ajbmeb-1967	33	52	in	in	ADP
ajbmeb-1967	33	53	the	the	DET
ajbmeb-1967	33	54	following	follow	VERB
ajbmeb-1967	33	55	order	order	NOUN
ajbmeb-1967	33	56	(	(	PUNCT
ajbmeb-1967	33	57	table	table	NOUN
ajbmeb-1967	33	58	1	1	NUM
ajbmeb-1967	33	59	)	)	PUNCT
ajbmeb-1967	33	60	.	.	PUNCT
ajbmeb-1967	34	1	as	as	SCONJ
ajbmeb-1967	34	2	can	can	AUX
ajbmeb-1967	34	3	be	be	AUX
ajbmeb-1967	34	4	seen	see	VERB
ajbmeb-1967	34	5	from	from	ADP
ajbmeb-1967	34	6	the	the	DET
ajbmeb-1967	34	7	data	datum	NOUN
ajbmeb-1967	34	8	of	of	ADP
ajbmeb-1967	34	9	table	table	NOUN
ajbmeb-1967	34	10	1	1	NUM
ajbmeb-1967	34	11	,	,	PUNCT
ajbmeb-1967	34	12	strategic	strategic	ADJ
ajbmeb-1967	34	13	management	management	NOUN
ajbmeb-1967	34	14	accounting	accounting	NOUN
ajbmeb-1967	34	15	is	be	AUX
ajbmeb-1967	34	16	a	a	DET
ajbmeb-1967	34	17	system	system	NOUN
ajbmeb-1967	34	18	of	of	ADP
ajbmeb-1967	34	19	providing	provide	VERB
ajbmeb-1967	34	20	the	the	DET
ajbmeb-1967	34	21	top	top	ADJ
ajbmeb-1967	34	22	leaders	leader	NOUN
ajbmeb-1967	34	23	of	of	ADP
ajbmeb-1967	34	24	the	the	DET
ajbmeb-1967	34	25	economic	economic	ADJ
ajbmeb-1967	34	26	entity	entity	NOUN
ajbmeb-1967	34	27	with	with	ADP
ajbmeb-1967	34	28	relevant	relevant	ADJ
ajbmeb-1967	34	29	information	information	NOUN
ajbmeb-1967	34	30	,	,	PUNCT
ajbmeb-1967	34	31	which	which	PRON
ajbmeb-1967	34	32	will	will	AUX
ajbmeb-1967	34	33	be	be	AUX
ajbmeb-1967	34	34	based	base	VERB
ajbmeb-1967	34	35	on	on	ADP
ajbmeb-1967	34	36	external	external	ADJ
ajbmeb-1967	34	37	american	american	ADJ
ajbmeb-1967	34	38	journal	journal	PROPN
ajbmeb-1967	34	39	of	of	ADP
ajbmeb-1967	34	40	business	business	NOUN
ajbmeb-1967	34	41	management	management	NOUN
ajbmeb-1967	34	42	,	,	PUNCT
ajbmeb-1967	34	43	economics	economic	NOUN
ajbmeb-1967	34	44	and	and	CCONJ
ajbmeb-1967	34	45	banking	banking	NOUN
ajbmeb-1967	34	46	volume	volume	NOUN
ajbmeb-1967	34	47	22	22	NUM
ajbmeb-1967	34	48	march	march	PROPN
ajbmeb-1967	34	49	2024	2024	NUM
ajbmeb-1967	34	50	p	p	NOUN
ajbmeb-1967	34	51	a	a	DET
ajbmeb-1967	34	52	g	g	NOUN
ajbmeb-1967	34	53	e	e	NOUN
ajbmeb-1967	34	54	|	|	ADV
ajbmeb-1967	34	55	214	214	NUM
ajbmeb-1967	34	56	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	34	57	factors	factor	NOUN
ajbmeb-1967	34	58	that	that	PRON
ajbmeb-1967	34	59	affect	affect	VERB
ajbmeb-1967	34	60	the	the	DET
ajbmeb-1967	34	61	increase	increase	NOUN
ajbmeb-1967	34	62	in	in	ADP
ajbmeb-1967	34	63	the	the	DET
ajbmeb-1967	34	64	competitiveness	competitiveness	NOUN
ajbmeb-1967	34	65	of	of	ADP
ajbmeb-1967	34	66	the	the	DET
ajbmeb-1967	34	67	economic	economic	ADJ
ajbmeb-1967	34	68	entity	entity	NOUN
ajbmeb-1967	34	69	,	,	PUNCT
ajbmeb-1967	34	70	as	as	ADV
ajbmeb-1967	34	71	well	well	ADV
ajbmeb-1967	34	72	as	as	ADP
ajbmeb-1967	34	73	long	long	ADJ
ajbmeb-1967	34	74	–	–	PUNCT
ajbmeb-1967	34	75	term	term	NOUN
ajbmeb-1967	34	76	decisions	decision	NOUN
ajbmeb-1967	34	77	on	on	ADP
ajbmeb-1967	34	78	the	the	DET
ajbmeb-1967	34	79	assessment	assessment	NOUN
ajbmeb-1967	34	80	of	of	ADP
ajbmeb-1967	34	81	internal	internal	ADJ
ajbmeb-1967	34	82	capabilities	capability	NOUN
ajbmeb-1967	34	83	and	and	CCONJ
ajbmeb-1967	34	84	their	their	PRON
ajbmeb-1967	34	85	effective	effective	ADJ
ajbmeb-1967	34	86	use	use	NOUN
ajbmeb-1967	34	87	.	.	PUNCT
ajbmeb-1967	35	1	table	table	NOUN
ajbmeb-1967	35	2	1	1	NUM
ajbmeb-1967	35	3	.	.	PUNCT
ajbmeb-1967	35	4	types	type	NOUN
ajbmeb-1967	35	5	of	of	ADP
ajbmeb-1967	35	6	accounts	account	NOUN
ajbmeb-1967	35	7	in	in	ADP
ajbmeb-1967	35	8	the	the	DET
ajbmeb-1967	35	9	management	management	NOUN
ajbmeb-1967	35	10	accounting	accounting	NOUN
ajbmeb-1967	35	11	system	system	NOUN
ajbmeb-1967	35	12	даражаси	даражаси	NOUN
ajbmeb-1967	35	13	объекти	объекти	NOUN
ajbmeb-1967	35	14	субъекти	субъекти	NOUN
ajbmeb-1967	35	15	воситалари	воситалари	PROPN
ajbmeb-1967	35	16	operative	operative	ADJ
ajbmeb-1967	35	17	centers	center	NOUN
ajbmeb-1967	35	18	of	of	ADP
ajbmeb-1967	35	19	responsibility	responsibility	NOUN
ajbmeb-1967	35	20	heads	head	NOUN
ajbmeb-1967	35	21	of	of	ADP
ajbmeb-1967	35	22	responsibility	responsibility	NOUN
ajbmeb-1967	35	23	centers	center	NOUN
ajbmeb-1967	35	24	methods	method	NOUN
ajbmeb-1967	35	25	such	such	ADJ
ajbmeb-1967	35	26	as	as	ADP
ajbmeb-1967	35	27	standard	standard	NOUN
ajbmeb-1967	35	28	-	-	PUNCT
ajbmeb-1967	35	29	casting	casting	NOUN
ajbmeb-1967	35	30	,	,	PUNCT
ajbmeb-1967	35	31	direct	direct	ADJ
ajbmeb-1967	35	32	-	-	PUNCT
ajbmeb-1967	35	33	casting	casting	NOUN
ajbmeb-1967	35	34	,	,	PUNCT
ajbmeb-1967	35	35	jit	jit	PROPN
ajbmeb-1967	35	36	,	,	PUNCT
ajbmeb-1967	35	37	full	full	ADJ
ajbmeb-1967	35	38	cost	cost	NOUN
ajbmeb-1967	35	39	tactical	tactical	ADJ
ajbmeb-1967	35	40	business	business	NOUN
ajbmeb-1967	35	41	entity	entity	NOUN
ajbmeb-1967	35	42	leaders	leader	NOUN
ajbmeb-1967	35	43	in	in	ADP
ajbmeb-1967	35	44	charge	charge	NOUN
ajbmeb-1967	35	45	of	of	ADP
ajbmeb-1967	35	46	activities	activity	NOUN
ajbmeb-1967	35	47	and	and	CCONJ
ajbmeb-1967	35	48	departments	department	NOUN
ajbmeb-1967	35	49	programming	programming	NOUN
ajbmeb-1967	35	50	,	,	PUNCT
ajbmeb-1967	35	51	budgeting	budgeting	NOUN
ajbmeb-1967	35	52	,	,	PUNCT
ajbmeb-1967	35	53	avs	avs	NOUN
ajbmeb-1967	35	54	-	-	PUNCT
ajbmeb-1967	35	55	casting	cast	VERB
ajbmeb-1967	35	56	,	,	PUNCT
ajbmeb-1967	35	57	direct	direct	ADJ
ajbmeb-1967	35	58	-	-	PUNCT
ajbmeb-1967	35	59	casting	casting	NOUN
ajbmeb-1967	35	60	,	,	PUNCT
ajbmeb-1967	35	61	svp	svp	NOUN
ajbmeb-1967	35	62	analysis	analysis	NOUN
ajbmeb-1967	35	63	,	,	PUNCT
ajbmeb-1967	35	64	fqt	fqt	VERB
ajbmeb-1967	35	65	strategic	strategic	ADJ
ajbmeb-1967	35	66	economic	economic	ADJ
ajbmeb-1967	35	67	entities	entity	NOUN
ajbmeb-1967	35	68	engaged	engage	VERB
ajbmeb-1967	35	69	in	in	ADP
ajbmeb-1967	35	70	the	the	DET
ajbmeb-1967	35	71	same	same	ADJ
ajbmeb-1967	35	72	activities	activity	NOUN
ajbmeb-1967	35	73	in	in	ADP
ajbmeb-1967	35	74	the	the	DET
ajbmeb-1967	35	75	regional	regional	ADJ
ajbmeb-1967	35	76	and	and	CCONJ
ajbmeb-1967	35	77	foreign	foreign	ADJ
ajbmeb-1967	35	78	markets	market	NOUN
ajbmeb-1967	35	79	senior	senior	ADJ
ajbmeb-1967	35	80	management	management	NOUN
ajbmeb-1967	35	81	swot	swot	NOUN
ajbmeb-1967	35	82	-	-	PUNCT
ajbmeb-1967	35	83	analysis	analysis	NOUN
ajbmeb-1967	35	84	,	,	PUNCT
ajbmeb-1967	35	85	gap	gap	NOUN
ajbmeb-1967	35	86	analysis	analysis	NOUN
ajbmeb-1967	35	87	,	,	PUNCT
ajbmeb-1967	35	88	scenario	scenario	NOUN
ajbmeb-1967	35	89	analysis	analysis	NOUN
ajbmeb-1967	35	90	,	,	PUNCT
ajbmeb-1967	35	91	strategic	strategic	ADJ
ajbmeb-1967	35	92	applications	application	NOUN
ajbmeb-1967	35	93	,	,	PUNCT
ajbmeb-1967	35	94	strategic	strategic	ADJ
ajbmeb-1967	35	95	budgeting	budgeting	NOUN
ajbmeb-1967	35	96	,	,	PUNCT
ajbmeb-1967	35	97	etc.k	etc.k	PROPN
ajbmeb-1967	35	98	.	.	PUNCT
ajbmeb-1967	36	1	the	the	DET
ajbmeb-1967	36	2	tactical	tactical	ADJ
ajbmeb-1967	36	3	level	level	NOUN
ajbmeb-1967	36	4	of	of	ADP
ajbmeb-1967	36	5	management	management	NOUN
ajbmeb-1967	36	6	accounting	accounting	NOUN
ajbmeb-1967	36	7	–	–	PUNCT
ajbmeb-1967	36	8	provides	provide	VERB
ajbmeb-1967	36	9	the	the	DET
ajbmeb-1967	36	10	leaders	leader	NOUN
ajbmeb-1967	36	11	of	of	ADP
ajbmeb-1967	36	12	the	the	DET
ajbmeb-1967	36	13	middle	middle	ADJ
ajbmeb-1967	36	14	branch	branch	NOUN
ajbmeb-1967	36	15	of	of	ADP
ajbmeb-1967	36	16	the	the	DET
ajbmeb-1967	36	17	business	business	NOUN
ajbmeb-1967	36	18	entity	entity	NOUN
ajbmeb-1967	36	19	in	in	ADP
ajbmeb-1967	36	20	a	a	DET
ajbmeb-1967	36	21	quick	quick	ADJ
ajbmeb-1967	36	22	way	way	NOUN
ajbmeb-1967	36	23	with	with	ADP
ajbmeb-1967	36	24	the	the	DET
ajbmeb-1967	36	25	information	information	NOUN
ajbmeb-1967	36	26	necessary	necessary	ADJ
ajbmeb-1967	36	27	for	for	SCONJ
ajbmeb-1967	36	28	them	they	PRON
ajbmeb-1967	36	29	to	to	PART
ajbmeb-1967	36	30	make	make	VERB
ajbmeb-1967	36	31	management	management	NOUN
ajbmeb-1967	36	32	decisions	decision	NOUN
ajbmeb-1967	36	33	.	.	PUNCT
ajbmeb-1967	37	1	this	this	DET
ajbmeb-1967	37	2	account	account	NOUN
ajbmeb-1967	37	3	type	type	NOUN
ajbmeb-1967	37	4	of	of	ADP
ajbmeb-1967	37	5	management	management	NOUN
ajbmeb-1967	37	6	account	account	NOUN
ajbmeb-1967	37	7	compared	compare	VERB
ajbmeb-1967	37	8	to	to	ADP
ajbmeb-1967	37	9	a	a	DET
ajbmeb-1967	37	10	strategic	strategic	ADJ
ajbmeb-1967	37	11	management	management	NOUN
ajbmeb-1967	37	12	account	account	NOUN
ajbmeb-1967	37	13	has	have	VERB
ajbmeb-1967	37	14	a	a	DET
ajbmeb-1967	37	15	very	very	ADV
ajbmeb-1967	37	16	short	short	ADJ
ajbmeb-1967	37	17	time	time	NOUN
ajbmeb-1967	37	18	span	span	NOUN
ajbmeb-1967	37	19	,	,	PUNCT
ajbmeb-1967	37	20	usually	usually	ADV
ajbmeb-1967	37	21	one	one	NUM
ajbmeb-1967	37	22	reporting	reporting	NOUN
ajbmeb-1967	37	23	year	year	NOUN
ajbmeb-1967	37	24	,	,	PUNCT
ajbmeb-1967	37	25	a	a	DET
ajbmeb-1967	37	26	high	high	ADJ
ajbmeb-1967	37	27	level	level	NOUN
ajbmeb-1967	37	28	of	of	ADP
ajbmeb-1967	37	29	data	datum	NOUN
ajbmeb-1967	37	30	accuracy	accuracy	NOUN
ajbmeb-1967	37	31	,	,	PUNCT
ajbmeb-1967	37	32	a	a	DET
ajbmeb-1967	37	33	very	very	ADV
ajbmeb-1967	37	34	short	short	ADJ
ajbmeb-1967	37	35	data	datum	NOUN
ajbmeb-1967	37	36	width	width	NOUN
ajbmeb-1967	37	37	and	and	CCONJ
ajbmeb-1967	37	38	is	be	AUX
ajbmeb-1967	37	39	clearly	clearly	ADV
ajbmeb-1967	37	40	oriented	orient	VERB
ajbmeb-1967	37	41	.	.	PUNCT
ajbmeb-1967	38	1	in	in	ADP
ajbmeb-1967	38	2	the	the	DET
ajbmeb-1967	38	3	formation	formation	NOUN
ajbmeb-1967	38	4	,	,	PUNCT
ajbmeb-1967	38	5	collection	collection	NOUN
ajbmeb-1967	38	6	analysis	analysis	NOUN
ajbmeb-1967	38	7	and	and	CCONJ
ajbmeb-1967	38	8	presentation	presentation	NOUN
ajbmeb-1967	38	9	of	of	ADP
ajbmeb-1967	38	10	information	information	NOUN
ajbmeb-1967	38	11	,	,	PUNCT
ajbmeb-1967	38	12	this	this	DET
ajbmeb-1967	38	13	type	type	NOUN
ajbmeb-1967	38	14	of	of	ADP
ajbmeb-1967	38	15	management	management	NOUN
ajbmeb-1967	38	16	accounting	accounting	NOUN
ajbmeb-1967	38	17	uses	use	VERB
ajbmeb-1967	38	18	methods	method	NOUN
ajbmeb-1967	38	19	of	of	ADP
ajbmeb-1967	38	20	planning	planning	NOUN
ajbmeb-1967	38	21	,	,	PUNCT
ajbmeb-1967	38	22	programming	programming	NOUN
ajbmeb-1967	38	23	,	,	PUNCT
ajbmeb-1967	38	24	budgeting	budgeting	NOUN
ajbmeb-1967	38	25	,	,	PUNCT
ajbmeb-1967	38	26	avscasting	avscasting	ADJ
ajbmeb-1967	38	27	,	,	PUNCT
ajbmeb-1967	38	28	direct	direct	ADJ
ajbmeb-1967	38	29	-	-	PUNCT
ajbmeb-1967	38	30	casting	casting	NOUN
ajbmeb-1967	38	31	,	,	PUNCT
ajbmeb-1967	38	32	cvp	cvp	NOUN
ajbmeb-1967	38	33	analysis	analysis	NOUN
ajbmeb-1967	38	34	,	,	PUNCT
ajbmeb-1967	38	35	functional	functional	ADJ
ajbmeb-1967	38	36	-	-	PUNCT
ajbmeb-1967	38	37	value	value	NOUN
ajbmeb-1967	38	38	analysis	analysis	NOUN
ajbmeb-1967	38	39	.	.	PUNCT
ajbmeb-1967	39	1	as	as	SCONJ
ajbmeb-1967	39	2	can	can	AUX
ajbmeb-1967	39	3	be	be	AUX
ajbmeb-1967	39	4	clearly	clearly	ADV
ajbmeb-1967	39	5	seen	see	VERB
ajbmeb-1967	39	6	from	from	ADP
ajbmeb-1967	39	7	the	the	DET
ajbmeb-1967	39	8	data	datum	NOUN
ajbmeb-1967	39	9	of	of	ADP
ajbmeb-1967	39	10	the	the	DET
ajbmeb-1967	39	11	proposed	propose	VERB
ajbmeb-1967	39	12	schedule	schedule	NOUN
ajbmeb-1967	39	13	,	,	PUNCT
ajbmeb-1967	39	14	the	the	DET
ajbmeb-1967	39	15	object	object	NOUN
ajbmeb-1967	39	16	of	of	ADP
ajbmeb-1967	39	17	this	this	DET
ajbmeb-1967	39	18	type	type	NOUN
ajbmeb-1967	39	19	of	of	ADP
ajbmeb-1967	39	20	account	account	NOUN
ajbmeb-1967	39	21	is	be	AUX
ajbmeb-1967	39	22	the	the	DET
ajbmeb-1967	39	23	economic	economic	ADJ
ajbmeb-1967	39	24	entity	entity	NOUN
ajbmeb-1967	39	25	.	.	PUNCT
ajbmeb-1967	40	1	operational	operational	ADJ
ajbmeb-1967	40	2	management	management	NOUN
ajbmeb-1967	40	3	accounting	accounting	NOUN
ajbmeb-1967	40	4	,	,	PUNCT
ajbmeb-1967	40	5	which	which	PRON
ajbmeb-1967	40	6	is	be	AUX
ajbmeb-1967	40	7	considered	consider	VERB
ajbmeb-1967	40	8	the	the	DET
ajbmeb-1967	40	9	object	object	NOUN
ajbmeb-1967	40	10	of	of	ADP
ajbmeb-1967	40	11	centers	center	NOUN
ajbmeb-1967	40	12	of	of	ADP
ajbmeb-1967	40	13	responsibility	responsibility	NOUN
ajbmeb-1967	40	14	(	(	PUNCT
ajbmeb-1967	40	15	cost	cost	NOUN
ajbmeb-1967	40	16	,	,	PUNCT
ajbmeb-1967	40	17	income	income	NOUN
ajbmeb-1967	40	18	,	,	PUNCT
ajbmeb-1967	40	19	profit	profit	NOUN
ajbmeb-1967	40	20	and	and	CCONJ
ajbmeb-1967	40	21	investment	investment	NOUN
ajbmeb-1967	40	22	)	)	PUNCT
ajbmeb-1967	40	23	,	,	PUNCT
ajbmeb-1967	40	24	has	have	VERB
ajbmeb-1967	40	25	the	the	DET
ajbmeb-1967	40	26	task	task	NOUN
ajbmeb-1967	40	27	of	of	ADP
ajbmeb-1967	40	28	establishing	establish	VERB
ajbmeb-1967	40	29	an	an	DET
ajbmeb-1967	40	30	inverse	inverse	NOUN
ajbmeb-1967	40	31	data	data	NOUN
ajbmeb-1967	40	32	link	link	NOUN
ajbmeb-1967	40	33	to	to	ADP
ajbmeb-1967	40	34	them	they	PRON
ajbmeb-1967	40	35	in	in	ADP
ajbmeb-1967	40	36	order	order	NOUN
ajbmeb-1967	40	37	to	to	PART
ajbmeb-1967	40	38	immediately	immediately	ADV
ajbmeb-1967	40	39	draw	draw	VERB
ajbmeb-1967	40	40	attention	attention	NOUN
ajbmeb-1967	40	41	to	to	ADP
ajbmeb-1967	40	42	this	this	DET
ajbmeb-1967	40	43	situation	situation	NOUN
ajbmeb-1967	40	44	when	when	SCONJ
ajbmeb-1967	40	45	a	a	DET
ajbmeb-1967	40	46	significant	significant	ADJ
ajbmeb-1967	40	47	deviation	deviation	NOUN
ajbmeb-1967	40	48	from	from	ADP
ajbmeb-1967	40	49	the	the	DET
ajbmeb-1967	40	50	planned	plan	VERB
ajbmeb-1967	40	51	amount	amount	NOUN
ajbmeb-1967	40	52	of	of	ADP
ajbmeb-1967	40	53	their	their	PRON
ajbmeb-1967	40	54	actual	actual	ADJ
ajbmeb-1967	40	55	parameters	parameter	NOUN
ajbmeb-1967	40	56	for	for	ADP
ajbmeb-1967	40	57	economic	economic	ADJ
ajbmeb-1967	40	58	indicators	indicator	NOUN
ajbmeb-1967	40	59	representing	represent	VERB
ajbmeb-1967	40	60	the	the	DET
ajbmeb-1967	40	61	activities	activity	NOUN
ajbmeb-1967	40	62	of	of	ADP
ajbmeb-1967	40	63	economic	economic	ADJ
ajbmeb-1967	40	64	entities	entity	NOUN
ajbmeb-1967	40	65	.	.	PUNCT
ajbmeb-1967	41	1	operational	operational	ADJ
ajbmeb-1967	41	2	accounting	accounting	NOUN
ajbmeb-1967	41	3	serves	serve	VERB
ajbmeb-1967	41	4	for	for	ADP
ajbmeb-1967	41	5	the	the	DET
ajbmeb-1967	41	6	delivery	delivery	NOUN
ajbmeb-1967	41	7	of	of	ADP
ajbmeb-1967	41	8	relevant	relevant	ADJ
ajbmeb-1967	41	9	data	datum	NOUN
ajbmeb-1967	41	10	for	for	ADP
ajbmeb-1967	41	11	managers	manager	NOUN
ajbmeb-1967	41	12	,	,	PUNCT
ajbmeb-1967	41	13	which	which	PRON
ajbmeb-1967	41	14	is	be	AUX
ajbmeb-1967	41	15	intended	intend	VERB
ajbmeb-1967	41	16	for	for	ADP
ajbmeb-1967	41	17	fast	fast	ADJ
ajbmeb-1967	41	18	and	and	CCONJ
ajbmeb-1967	41	19	short	short	ADJ
ajbmeb-1967	41	20	periods	period	NOUN
ajbmeb-1967	41	21	.	.	PUNCT
ajbmeb-1967	42	1	for	for	ADP
ajbmeb-1967	42	2	short	short	ADJ
ajbmeb-1967	42	3	periods	period	NOUN
ajbmeb-1967	42	4	,	,	PUNCT
ajbmeb-1967	42	5	the	the	DET
ajbmeb-1967	42	6	indicators	indicator	NOUN
ajbmeb-1967	42	7	of	of	ADP
ajbmeb-1967	42	8	the	the	DET
ajbmeb-1967	42	9	activities	activity	NOUN
ajbmeb-1967	42	10	of	of	ADP
ajbmeb-1967	42	11	any	any	DET
ajbmeb-1967	42	12	voluntarily	voluntarily	ADV
ajbmeb-1967	42	13	acquired	acquire	VERB
ajbmeb-1967	42	14	economic	economic	ADJ
ajbmeb-1967	42	15	entity	entity	NOUN
ajbmeb-1967	42	16	will	will	AUX
ajbmeb-1967	42	17	be	be	AUX
ajbmeb-1967	42	18	clearly	clearly	ADV
ajbmeb-1967	42	19	established	establish	VERB
ajbmeb-1967	42	20	,	,	PUNCT
ajbmeb-1967	42	21	but	but	CCONJ
ajbmeb-1967	42	22	the	the	DET
ajbmeb-1967	42	23	resources	resource	NOUN
ajbmeb-1967	42	24	will	will	AUX
ajbmeb-1967	42	25	be	be	AUX
ajbmeb-1967	42	26	extremely	extremely	ADV
ajbmeb-1967	42	27	limited	limited	ADJ
ajbmeb-1967	42	28	,	,	PUNCT
ajbmeb-1967	42	29	in	in	ADP
ajbmeb-1967	42	30	accordance	accordance	NOUN
ajbmeb-1967	42	31	with	with	ADP
ajbmeb-1967	42	32	which	which	PRON
ajbmeb-1967	42	33	effective	effective	ADJ
ajbmeb-1967	42	34	use	use	NOUN
ajbmeb-1967	42	35	of	of	ADP
ajbmeb-1967	42	36	them	they	PRON
ajbmeb-1967	42	37	will	will	AUX
ajbmeb-1967	42	38	be	be	AUX
ajbmeb-1967	42	39	required	require	VERB
ajbmeb-1967	42	40	.	.	PUNCT
ajbmeb-1967	43	1	in	in	ADP
ajbmeb-1967	43	2	such	such	ADJ
ajbmeb-1967	43	3	situations	situation	NOUN
ajbmeb-1967	43	4	,	,	PUNCT
ajbmeb-1967	43	5	the	the	DET
ajbmeb-1967	43	6	stability	stability	NOUN
ajbmeb-1967	43	7	of	of	ADP
ajbmeb-1967	43	8	the	the	DET
ajbmeb-1967	43	9	business	business	NOUN
ajbmeb-1967	43	10	entity	entity	NOUN
ajbmeb-1967	43	11	allows	allow	VERB
ajbmeb-1967	43	12	you	you	PRON
ajbmeb-1967	43	13	to	to	PART
ajbmeb-1967	43	14	choose	choose	VERB
ajbmeb-1967	43	15	the	the	DET
ajbmeb-1967	43	16	best	good	ADJ
ajbmeb-1967	43	17	option	option	NOUN
ajbmeb-1967	43	18	of	of	ADP
ajbmeb-1967	43	19	action	action	NOUN
ajbmeb-1967	43	20	within	within	ADP
ajbmeb-1967	43	21	a	a	DET
ajbmeb-1967	43	22	limited	limited	ADJ
ajbmeb-1967	43	23	range	range	NOUN
ajbmeb-1967	43	24	of	of	ADP
ajbmeb-1967	43	25	alternatives	alternative	NOUN
ajbmeb-1967	43	26	and	and	CCONJ
ajbmeb-1967	43	27	use	use	VERB
ajbmeb-1967	43	28	forecasting	forecasting	NOUN
ajbmeb-1967	43	29	methods	method	NOUN
ajbmeb-1967	43	30	.	.	PUNCT
ajbmeb-1967	44	1	it	it	PRON
ajbmeb-1967	44	2	should	should	AUX
ajbmeb-1967	44	3	be	be	AUX
ajbmeb-1967	44	4	noted	note	VERB
ajbmeb-1967	44	5	that	that	SCONJ
ajbmeb-1967	44	6	the	the	DET
ajbmeb-1967	44	7	operational	operational	ADJ
ajbmeb-1967	44	8	,	,	PUNCT
ajbmeb-1967	44	9	tactical	tactical	ADJ
ajbmeb-1967	44	10	and	and	CCONJ
ajbmeb-1967	44	11	strategic	strategic	ADJ
ajbmeb-1967	44	12	types	type	NOUN
ajbmeb-1967	44	13	of	of	ADP
ajbmeb-1967	44	14	management	management	NOUN
ajbmeb-1967	44	15	accounting	accounting	NOUN
ajbmeb-1967	44	16	are	be	AUX
ajbmeb-1967	44	17	inextricably	inextricably	ADV
ajbmeb-1967	44	18	linked	link	VERB
ajbmeb-1967	44	19	with	with	ADP
ajbmeb-1967	44	20	each	each	DET
ajbmeb-1967	44	21	other	other	ADJ
ajbmeb-1967	44	22	,	,	PUNCT
ajbmeb-1967	44	23	therefore	therefore	ADV
ajbmeb-1967	44	24	,	,	PUNCT
ajbmeb-1967	44	25	in	in	ADP
ajbmeb-1967	44	26	practice	practice	NOUN
ajbmeb-1967	44	27	,	,	PUNCT
ajbmeb-1967	44	28	a	a	DET
ajbmeb-1967	44	29	clear	clear	ADJ
ajbmeb-1967	44	30	border	border	NOUN
ajbmeb-1967	44	31	can	can	AUX
ajbmeb-1967	44	32	not	not	PART
ajbmeb-1967	44	33	be	be	AUX
ajbmeb-1967	44	34	drawn	draw	VERB
ajbmeb-1967	44	35	between	between	ADP
ajbmeb-1967	44	36	the	the	DET
ajbmeb-1967	44	37	data	datum	NOUN
ajbmeb-1967	44	38	that	that	PRON
ajbmeb-1967	44	39	is	be	AUX
ajbmeb-1967	44	40	being	be	AUX
ajbmeb-1967	44	41	formed	form	VERB
ajbmeb-1967	44	42	through	through	ADP
ajbmeb-1967	44	43	them	they	PRON
ajbmeb-1967	44	44	.	.	PUNCT
ajbmeb-1967	45	1	also	also	ADV
ajbmeb-1967	45	2	,	,	PUNCT
ajbmeb-1967	45	3	at	at	ADP
ajbmeb-1967	45	4	the	the	DET
ajbmeb-1967	45	5	same	same	ADJ
ajbmeb-1967	45	6	time	time	NOUN
ajbmeb-1967	45	7	,	,	PUNCT
ajbmeb-1967	45	8	the	the	DET
ajbmeb-1967	45	9	differences	difference	NOUN
ajbmeb-1967	45	10	between	between	ADP
ajbmeb-1967	45	11	the	the	DET
ajbmeb-1967	45	12	strategic	strategic	ADJ
ajbmeb-1967	45	13	and	and	CCONJ
ajbmeb-1967	45	14	operational	operational	ADJ
ajbmeb-1967	45	15	levels	level	NOUN
ajbmeb-1967	45	16	of	of	ADP
ajbmeb-1967	45	17	management	management	NOUN
ajbmeb-1967	45	18	accounting	accounting	NOUN
ajbmeb-1967	45	19	are	be	AUX
ajbmeb-1967	45	20	clearly	clearly	ADV
ajbmeb-1967	45	21	manifested	manifest	VERB
ajbmeb-1967	45	22	.	.	PUNCT
ajbmeb-1967	46	1	this	this	DET
ajbmeb-1967	46	2	situation	situation	NOUN
ajbmeb-1967	46	3	finds	find	VERB
ajbmeb-1967	46	4	its	its	PRON
ajbmeb-1967	46	5	clear	clear	ADJ
ajbmeb-1967	46	6	expression	expression	NOUN
ajbmeb-1967	46	7	in	in	ADP
ajbmeb-1967	46	8	the	the	DET
ajbmeb-1967	46	9	development	development	NOUN
ajbmeb-1967	46	10	of	of	ADP
ajbmeb-1967	46	11	the	the	DET
ajbmeb-1967	46	12	theoretical	theoretical	ADJ
ajbmeb-1967	46	13	foundations	foundation	NOUN
ajbmeb-1967	46	14	of	of	ADP
ajbmeb-1967	46	15	the	the	DET
ajbmeb-1967	46	16	management	management	NOUN
ajbmeb-1967	46	17	accounting	accounting	NOUN
ajbmeb-1967	46	18	system	system	NOUN
ajbmeb-1967	46	19	.	.	PUNCT
ajbmeb-1967	47	1	as	as	ADP
ajbmeb-1967	47	2	a	a	DET
ajbmeb-1967	47	3	result	result	NOUN
ajbmeb-1967	47	4	of	of	ADP
ajbmeb-1967	47	5	the	the	DET
ajbmeb-1967	47	6	above	above	ADV
ajbmeb-1967	47	7	-	-	PUNCT
ajbmeb-1967	47	8	mentioned	mention	VERB
ajbmeb-1967	47	9	approaches	approach	NOUN
ajbmeb-1967	47	10	and	and	CCONJ
ajbmeb-1967	47	11	the	the	DET
ajbmeb-1967	47	12	generalization	generalization	NOUN
ajbmeb-1967	47	13	of	of	ADP
ajbmeb-1967	47	14	the	the	DET
ajbmeb-1967	47	15	views	view	NOUN
ajbmeb-1967	47	16	of	of	ADP
ajbmeb-1967	47	17	many	many	ADJ
ajbmeb-1967	47	18	more	more	ADJ
ajbmeb-1967	47	19	scientists	scientist	NOUN
ajbmeb-1967	47	20	on	on	ADP
ajbmeb-1967	47	21	this	this	DET
ajbmeb-1967	47	22	issue	issue	NOUN
ajbmeb-1967	47	23	,	,	PUNCT
ajbmeb-1967	47	24	it	it	PRON
ajbmeb-1967	47	25	can	can	AUX
ajbmeb-1967	47	26	be	be	AUX
ajbmeb-1967	47	27	concluded	conclude	VERB
ajbmeb-1967	47	28	that	that	SCONJ
ajbmeb-1967	47	29	,	,	PUNCT
ajbmeb-1967	47	30	in	in	ADP
ajbmeb-1967	47	31	our	our	PRON
ajbmeb-1967	47	32	opinion	opinion	NOUN
ajbmeb-1967	47	33	,	,	PUNCT
ajbmeb-1967	47	34	the	the	DET
ajbmeb-1967	47	35	definition	definition	NOUN
ajbmeb-1967	47	36	of	of	ADP
ajbmeb-1967	47	37	the	the	DET
ajbmeb-1967	47	38	so	so	ADV
ajbmeb-1967	47	39	-	-	PUNCT
ajbmeb-1967	47	40	called	call	VERB
ajbmeb-1967	47	41	existing	exist	VERB
ajbmeb-1967	47	42	concept	concept	NOUN
ajbmeb-1967	47	43	of	of	ADP
ajbmeb-1967	47	44	"	"	PUNCT
ajbmeb-1967	47	45	current	current	ADJ
ajbmeb-1967	47	46	assets	asset	NOUN
ajbmeb-1967	47	47	"	"	PUNCT
ajbmeb-1967	47	48	does	do	AUX
ajbmeb-1967	47	49	not	not	PART
ajbmeb-1967	47	50	meet	meet	VERB
ajbmeb-1967	47	51	the	the	DET
ajbmeb-1967	47	52	requirements	requirement	NOUN
ajbmeb-1967	47	53	of	of	ADP
ajbmeb-1967	47	54	international	international	ADJ
ajbmeb-1967	47	55	standards	standard	NOUN
ajbmeb-1967	47	56	.	.	PUNCT
ajbmeb-1967	48	1	in	in	ADP
ajbmeb-1967	48	2	regulatory	regulatory	ADJ
ajbmeb-1967	48	3	legal	legal	ADJ
ajbmeb-1967	48	4	acts	act	NOUN
ajbmeb-1967	48	5	and	and	CCONJ
ajbmeb-1967	48	6	approved	approve	VERB
ajbmeb-1967	48	7	forms	form	NOUN
ajbmeb-1967	48	8	of	of	ADP
ajbmeb-1967	48	9	financial	financial	ADJ
ajbmeb-1967	48	10	statements	statement	NOUN
ajbmeb-1967	48	11	,	,	PUNCT
ajbmeb-1967	48	12	there	there	PRON
ajbmeb-1967	48	13	is	be	VERB
ajbmeb-1967	48	14	a	a	DET
ajbmeb-1967	48	15	need	need	NOUN
ajbmeb-1967	48	16	to	to	PART
ajbmeb-1967	48	17	coordinate	coordinate	VERB
ajbmeb-1967	48	18	the	the	DET
ajbmeb-1967	48	19	composition	composition	NOUN
ajbmeb-1967	48	20	of	of	ADP
ajbmeb-1967	48	21	current	current	ADJ
ajbmeb-1967	48	22	assets	asset	NOUN
ajbmeb-1967	48	23	with	with	ADP
ajbmeb-1967	48	24	the	the	DET
ajbmeb-1967	48	25	requirements	requirement	NOUN
ajbmeb-1967	48	26	of	of	ADP
ajbmeb-1967	48	27	international	international	ADJ
ajbmeb-1967	48	28	standards	standard	NOUN
ajbmeb-1967	48	29	.	.	PUNCT
ajbmeb-1967	49	1	in	in	ADP
ajbmeb-1967	49	2	practice	practice	NOUN
ajbmeb-1967	49	3	,	,	PUNCT
ajbmeb-1967	49	4	accountants	accountant	NOUN
ajbmeb-1967	49	5	feel	feel	VERB
ajbmeb-1967	49	6	a	a	DET
ajbmeb-1967	49	7	lack	lack	NOUN
ajbmeb-1967	49	8	of	of	ADP
ajbmeb-1967	49	9	methodological	methodological	ADJ
ajbmeb-1967	49	10	recommendations	recommendation	NOUN
ajbmeb-1967	49	11	that	that	PRON
ajbmeb-1967	49	12	are	be	AUX
ajbmeb-1967	49	13	consistent	consistent	ADJ
ajbmeb-1967	49	14	with	with	ADP
ajbmeb-1967	49	15	the	the	DET
ajbmeb-1967	49	16	requirements	requirement	NOUN
ajbmeb-1967	49	17	of	of	ADP
ajbmeb-1967	49	18	standards	standard	NOUN
ajbmeb-1967	49	19	when	when	SCONJ
ajbmeb-1967	49	20	evaluating	evaluate	VERB
ajbmeb-1967	49	21	,	,	PUNCT
ajbmeb-1967	49	22	accounting	accounting	NOUN
ajbmeb-1967	49	23	and	and	CCONJ
ajbmeb-1967	49	24	reflecting	reflect	VERB
ajbmeb-1967	49	25	current	current	ADJ
ajbmeb-1967	49	26	asset	asset	NOUN
ajbmeb-1967	49	27	articles	article	NOUN
ajbmeb-1967	49	28	in	in	ADP
ajbmeb-1967	49	29	reports	report	NOUN
ajbmeb-1967	49	30	.	.	PUNCT
ajbmeb-1967	50	1	american	american	ADJ
ajbmeb-1967	50	2	journal	journal	PROPN
ajbmeb-1967	50	3	of	of	ADP
ajbmeb-1967	50	4	business	business	NOUN
ajbmeb-1967	50	5	management	management	NOUN
ajbmeb-1967	50	6	,	,	PUNCT
ajbmeb-1967	50	7	economics	economic	NOUN
ajbmeb-1967	50	8	and	and	CCONJ
ajbmeb-1967	50	9	banking	banking	NOUN
ajbmeb-1967	50	10	volume	volume	NOUN
ajbmeb-1967	50	11	22	22	NUM
ajbmeb-1967	50	12	march	march	PROPN
ajbmeb-1967	50	13	2024	2024	NUM
ajbmeb-1967	50	14	p	p	NOUN
ajbmeb-1967	50	15	a	a	DET
ajbmeb-1967	50	16	g	g	NOUN
ajbmeb-1967	50	17	e	e	NOUN
ajbmeb-1967	50	18	|	|	NOUN
ajbmeb-1967	50	19	215	215	NUM
ajbmeb-1967	50	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	50	21	in	in	ADP
ajbmeb-1967	50	22	particular	particular	ADJ
ajbmeb-1967	50	23	,	,	PUNCT
ajbmeb-1967	50	24	number	number	NOUN
ajbmeb-1967	50	25	1	1	NUM
ajbmeb-1967	50	26	treats	treat	VERB
ajbmeb-1967	50	27	the	the	DET
ajbmeb-1967	50	28	following	following	NOUN
ajbmeb-1967	50	29	as	as	ADP
ajbmeb-1967	50	30	a	a	DET
ajbmeb-1967	50	31	criterion	criterion	NOUN
ajbmeb-1967	50	32	in	in	ADP
ajbmeb-1967	50	33	bhms	bhm	NOUN
ajbmeb-1967	50	34	recognition	recognition	NOUN
ajbmeb-1967	50	35	as	as	ADP
ajbmeb-1967	50	36	current	current	ADJ
ajbmeb-1967	50	37	(	(	PUNCT
ajbmeb-1967	50	38	turnover	turnover	NOUN
ajbmeb-1967	50	39	)	)	PUNCT
ajbmeb-1967	50	40	assets	asset	NOUN
ajbmeb-1967	50	41	:	:	PUNCT
ajbmeb-1967	51	1	1	1	X
ajbmeb-1967	51	2	.	.	X
ajbmeb-1967	51	3	current	current	ADJ
ajbmeb-1967	51	4	assets	asset	NOUN
ajbmeb-1967	51	5	-	-	PUNCT
ajbmeb-1967	51	6	the	the	DET
ajbmeb-1967	51	7	economic	economic	ADJ
ajbmeb-1967	51	8	entity	entity	NOUN
ajbmeb-1967	51	9	is	be	AUX
ajbmeb-1967	51	10	considered	consider	VERB
ajbmeb-1967	51	11	part	part	NOUN
ajbmeb-1967	51	12	of	of	ADP
ajbmeb-1967	51	13	the	the	DET
ajbmeb-1967	51	14	operation	operation	NOUN
ajbmeb-1967	51	15	activity	activity	NOUN
ajbmeb-1967	51	16	,	,	PUNCT
ajbmeb-1967	51	17	and	and	CCONJ
ajbmeb-1967	51	18	within	within	ADP
ajbmeb-1967	51	19	the	the	DET
ajbmeb-1967	51	20	framework	framework	NOUN
ajbmeb-1967	51	21	of	of	ADP
ajbmeb-1967	51	22	the	the	DET
ajbmeb-1967	51	23	normal	normal	ADJ
ajbmeb-1967	51	24	operation	operation	NOUN
ajbmeb-1967	51	25	cycle	cycle	NOUN
ajbmeb-1967	51	26	of	of	ADP
ajbmeb-1967	51	27	the	the	DET
ajbmeb-1967	51	28	entity	entity	NOUN
ajbmeb-1967	51	29	,	,	PUNCT
ajbmeb-1967	51	30	its	its	PRON
ajbmeb-1967	51	31	receipt	receipt	NOUN
ajbmeb-1967	51	32	and	and	CCONJ
ajbmeb-1967	51	33	consumption	consumption	NOUN
ajbmeb-1967	51	34	are	be	AUX
ajbmeb-1967	51	35	expected	expect	VERB
ajbmeb-1967	51	36	.	.	PUNCT
ajbmeb-1967	52	1	2	2	X
ajbmeb-1967	52	2	.	.	NUM
ajbmeb-1967	52	3	held	hold	VERB
ajbmeb-1967	52	4	mainly	mainly	ADV
ajbmeb-1967	52	5	for	for	ADP
ajbmeb-1967	52	6	resale	resale	NOUN
ajbmeb-1967	52	7	purposes	purpose	NOUN
ajbmeb-1967	52	8	or	or	CCONJ
ajbmeb-1967	52	9	expected	expect	VERB
ajbmeb-1967	52	10	to	to	PART
ajbmeb-1967	52	11	be	be	AUX
ajbmeb-1967	52	12	used	use	VERB
ajbmeb-1967	52	13	in	in	ADP
ajbmeb-1967	52	14	the	the	DET
ajbmeb-1967	52	15	short	short	ADJ
ajbmeb-1967	52	16	term	term	NOUN
ajbmeb-1967	52	17	or	or	CCONJ
ajbmeb-1967	52	18	for	for	ADP
ajbmeb-1967	52	19	12	12	NUM
ajbmeb-1967	52	20	months	month	NOUN
ajbmeb-1967	52	21	from	from	ADP
ajbmeb-1967	52	22	the	the	DET
ajbmeb-1967	52	23	reporting	reporting	NOUN
ajbmeb-1967	52	24	date	date	NOUN
ajbmeb-1967	52	25	.	.	PUNCT
ajbmeb-1967	53	1	analyzing	analyze	VERB
ajbmeb-1967	53	2	this	this	DET
ajbmeb-1967	53	3	situation	situation	NOUN
ajbmeb-1967	53	4	,	,	PUNCT
ajbmeb-1967	53	5	it	it	PRON
ajbmeb-1967	53	6	should	should	AUX
ajbmeb-1967	53	7	be	be	AUX
ajbmeb-1967	53	8	noted	note	VERB
ajbmeb-1967	53	9	first	first	ADV
ajbmeb-1967	53	10	of	of	ADP
ajbmeb-1967	53	11	all	all	PRON
ajbmeb-1967	53	12	it	it	PRON
ajbmeb-1967	53	13	is	be	AUX
ajbmeb-1967	53	14	not	not	PART
ajbmeb-1967	53	15	correct	correct	ADJ
ajbmeb-1967	53	16	to	to	PART
ajbmeb-1967	53	17	consider	consider	VERB
ajbmeb-1967	53	18	current	current	ADJ
ajbmeb-1967	53	19	assets	asset	NOUN
ajbmeb-1967	53	20	as	as	ADP
ajbmeb-1967	53	21	part	part	NOUN
ajbmeb-1967	53	22	of	of	ADP
ajbmeb-1967	53	23	operational	operational	ADJ
ajbmeb-1967	53	24	activities	activity	NOUN
ajbmeb-1967	53	25	,	,	PUNCT
ajbmeb-1967	53	26	it	it	PRON
ajbmeb-1967	53	27	is	be	AUX
ajbmeb-1967	53	28	correct	correct	ADJ
ajbmeb-1967	53	29	that	that	SCONJ
ajbmeb-1967	53	30	it	it	PRON
ajbmeb-1967	53	31	participates	participate	VERB
ajbmeb-1967	53	32	in	in	ADP
ajbmeb-1967	53	33	operational	operational	ADJ
ajbmeb-1967	53	34	activities	activity	NOUN
ajbmeb-1967	53	35	.	.	PUNCT
ajbmeb-1967	54	1	but	but	CCONJ
ajbmeb-1967	54	2	,	,	PUNCT
ajbmeb-1967	54	3	it	it	PRON
ajbmeb-1967	54	4	does	do	AUX
ajbmeb-1967	54	5	not	not	PART
ajbmeb-1967	54	6	concentrate	concentrate	VERB
ajbmeb-1967	54	7	operatic	operatic	ADJ
ajbmeb-1967	54	8	activity	activity	NOUN
ajbmeb-1967	54	9	in	in	ADP
ajbmeb-1967	54	10	a	a	DET
ajbmeb-1967	54	11	complex	complex	NOUN
ajbmeb-1967	54	12	,	,	PUNCT
ajbmeb-1967	54	13	that	that	ADV
ajbmeb-1967	54	14	is	is	ADV
ajbmeb-1967	54	15	,	,	PUNCT
ajbmeb-1967	54	16	in	in	ADP
ajbmeb-1967	54	17	its	its	PRON
ajbmeb-1967	54	18	entirety	entirety	NOUN
ajbmeb-1967	54	19	,	,	PUNCT
ajbmeb-1967	54	20	and	and	CCONJ
ajbmeb-1967	54	21	accordingly	accordingly	ADV
ajbmeb-1967	54	22	does	do	AUX
ajbmeb-1967	54	23	not	not	PART
ajbmeb-1967	54	24	fully	fully	ADV
ajbmeb-1967	54	25	express	express	VERB
ajbmeb-1967	54	26	its	its	PRON
ajbmeb-1967	54	27	essence	essence	NOUN
ajbmeb-1967	54	28	.	.	PUNCT
ajbmeb-1967	55	1	accordingly	accordingly	ADV
ajbmeb-1967	55	2	,	,	PUNCT
ajbmeb-1967	55	3	in	in	ADP
ajbmeb-1967	55	4	bhms	bhm	NOUN
ajbmeb-1967	55	5	no	no	INTJ
ajbmeb-1967	55	6	.	.	NOUN
ajbmeb-1967	55	7	1	1	NUM
ajbmeb-1967	55	8	,	,	PUNCT
ajbmeb-1967	55	9	it	it	PRON
ajbmeb-1967	55	10	is	be	AUX
ajbmeb-1967	55	11	desirable	desirable	ADJ
ajbmeb-1967	55	12	to	to	PART
ajbmeb-1967	55	13	change	change	VERB
ajbmeb-1967	55	14	these	these	DET
ajbmeb-1967	55	15	aspects	aspect	NOUN
ajbmeb-1967	55	16	.	.	PUNCT
ajbmeb-1967	56	1	in	in	ADP
ajbmeb-1967	56	2	the	the	DET
ajbmeb-1967	56	3	plan	plan	NOUN
ajbmeb-1967	56	4	of	of	ADP
ajbmeb-1967	56	5	accounts	account	NOUN
ajbmeb-1967	56	6	in	in	ADP
ajbmeb-1967	56	7	accordance	accordance	NOUN
ajbmeb-1967	56	8	with	with	ADP
ajbmeb-1967	56	9	bhms	bhm	NOUN
ajbmeb-1967	56	10	no	no	INTJ
ajbmeb-1967	56	11	.	.	PROPN
ajbmeb-1967	56	12	21	21	NUM
ajbmeb-1967	56	13	,	,	PUNCT
ajbmeb-1967	56	14	the	the	DET
ajbmeb-1967	56	15	following	follow	VERB
ajbmeb-1967	56	16	sections	section	NOUN
ajbmeb-1967	56	17	are	be	AUX
ajbmeb-1967	56	18	attached	attach	VERB
ajbmeb-1967	56	19	for	for	ADP
ajbmeb-1967	56	20	accounting	accounting	NOUN
ajbmeb-1967	56	21	of	of	ADP
ajbmeb-1967	56	22	current	current	ADJ
ajbmeb-1967	56	23	assets	asset	NOUN
ajbmeb-1967	56	24	:	:	PUNCT
ajbmeb-1967	56	25	"	"	PUNCT
ajbmeb-1967	56	26	1	1	X
ajbmeb-1967	56	27	.	.	X
ajbmeb-1967	56	28	commodity	commodity	NOUN
ajbmeb-1967	56	29	-	-	PUNCT
ajbmeb-1967	56	30	material	material	NOUN
ajbmeb-1967	56	31	goods	good	NOUN
ajbmeb-1967	56	32	,	,	PUNCT
ajbmeb-1967	56	33	2	2	NUM
ajbmeb-1967	56	34	.	.	PUNCT
ajbmeb-1967	56	35	future	future	ADJ
ajbmeb-1967	56	36	period	period	NOUN
ajbmeb-1967	56	37	spending	spending	NOUN
ajbmeb-1967	56	38	and	and	CCONJ
ajbmeb-1967	56	39	extended	extended	ADJ
ajbmeb-1967	56	40	spending	spending	NOUN
ajbmeb-1967	56	41	-	-	PUNCT
ajbmeb-1967	56	42	current	current	ADJ
ajbmeb-1967	56	43	part	part	NOUN
ajbmeb-1967	56	44	,	,	PUNCT
ajbmeb-1967	56	45	3	3	X
ajbmeb-1967	56	46	.	.	PUNCT
ajbmeb-1967	56	47	removable	removable	ADJ
ajbmeb-1967	56	48	accounts	account	NOUN
ajbmeb-1967	56	49	,	,	PUNCT
ajbmeb-1967	56	50	4	4	X
ajbmeb-1967	56	51	.	.	X
ajbmeb-1967	56	52	cash	cash	NOUN
ajbmeb-1967	56	53	,	,	PUNCT
ajbmeb-1967	56	54	short	short	ADJ
ajbmeb-1967	56	55	-	-	PUNCT
ajbmeb-1967	56	56	term	term	NOUN
ajbmeb-1967	56	57	investments	investment	NOUN
ajbmeb-1967	56	58	and	and	CCONJ
ajbmeb-1967	56	59	other	other	ADJ
ajbmeb-1967	56	60	current	current	ADJ
ajbmeb-1967	56	61	assets	asset	NOUN
ajbmeb-1967	56	62	"	"	PUNCT
ajbmeb-1967	57	1	[	[	X
ajbmeb-1967	57	2	7	7	NUM
ajbmeb-1967	57	3	]	]	PUNCT
ajbmeb-1967	57	4	.	.	PUNCT
ajbmeb-1967	58	1	at	at	ADP
ajbmeb-1967	58	2	this	this	DET
ajbmeb-1967	58	3	point	point	NOUN
ajbmeb-1967	58	4	,	,	PUNCT
ajbmeb-1967	58	5	it	it	PRON
ajbmeb-1967	58	6	is	be	AUX
ajbmeb-1967	58	7	worth	worth	ADJ
ajbmeb-1967	58	8	noting	note	VERB
ajbmeb-1967	58	9	that	that	SCONJ
ajbmeb-1967	58	10	the	the	DET
ajbmeb-1967	58	11	same	same	ADJ
ajbmeb-1967	58	12	approach	approach	NOUN
ajbmeb-1967	58	13	does	do	AUX
ajbmeb-1967	58	14	not	not	PART
ajbmeb-1967	58	15	exist	exist	VERB
ajbmeb-1967	58	16	regarding	regard	VERB
ajbmeb-1967	58	17	the	the	DET
ajbmeb-1967	58	18	interpretation	interpretation	NOUN
ajbmeb-1967	58	19	of	of	ADP
ajbmeb-1967	58	20	each	each	PRON
ajbmeb-1967	58	21	of	of	ADP
ajbmeb-1967	58	22	the	the	DET
ajbmeb-1967	58	23	above	above	ADV
ajbmeb-1967	58	24	-	-	PUNCT
ajbmeb-1967	58	25	mentioned	mention	VERB
ajbmeb-1967	58	26	sections	section	NOUN
ajbmeb-1967	58	27	of	of	ADP
ajbmeb-1967	58	28	current	current	ADJ
ajbmeb-1967	58	29	assets	asset	NOUN
ajbmeb-1967	58	30	.	.	PUNCT
ajbmeb-1967	59	1	in	in	ADP
ajbmeb-1967	59	2	particular	particular	ADJ
ajbmeb-1967	59	3	,	,	PUNCT
ajbmeb-1967	59	4	the	the	DET
ajbmeb-1967	59	5	views	view	NOUN
ajbmeb-1967	59	6	of	of	ADP
ajbmeb-1967	59	7	scientists	scientist	NOUN
ajbmeb-1967	59	8	from	from	ADP
ajbmeb-1967	59	9	abroad	abroad	ADV
ajbmeb-1967	59	10	and	and	CCONJ
ajbmeb-1967	59	11	our	our	PRON
ajbmeb-1967	59	12	country	country	NOUN
ajbmeb-1967	59	13	on	on	ADP
ajbmeb-1967	59	14	the	the	DET
ajbmeb-1967	59	15	determination	determination	NOUN
ajbmeb-1967	59	16	of	of	ADP
ajbmeb-1967	59	17	the	the	DET
ajbmeb-1967	59	18	components	component	NOUN
ajbmeb-1967	59	19	of	of	ADP
ajbmeb-1967	59	20	reserves	reserve	NOUN
ajbmeb-1967	59	21	are	be	AUX
ajbmeb-1967	59	22	summarized	summarize	VERB
ajbmeb-1967	59	23	in	in	ADP
ajbmeb-1967	59	24	the	the	DET
ajbmeb-1967	59	25	table	table	NOUN
ajbmeb-1967	59	26	below	below	ADV
ajbmeb-1967	59	27	(	(	PUNCT
ajbmeb-1967	59	28	table	table	NOUN
ajbmeb-1967	59	29	2	2	NUM
ajbmeb-1967	59	30	)	)	PUNCT
ajbmeb-1967	59	31	table	table	NOUN
ajbmeb-1967	59	32	2	2	NUM
ajbmeb-1967	59	33	.	.	PUNCT
ajbmeb-1967	60	1	components	component	NOUN
ajbmeb-1967	60	2	of	of	ADP
ajbmeb-1967	60	3	reserves	reserve	NOUN
ajbmeb-1967	60	4	approaches	approach	NOUN
ajbmeb-1967	60	5	of	of	ADP
ajbmeb-1967	60	6	economists	economist	NOUN
ajbmeb-1967	60	7	on	on	ADP
ajbmeb-1967	60	8	components	component	NOUN
ajbmeb-1967	60	9	of	of	ADP
ajbmeb-1967	60	10	reserves	reserve	NOUN
ajbmeb-1967	60	11	kitaev	kitaev	PROPN
ajbmeb-1967	60	12	a.v	a.v	PROPN
ajbmeb-1967	60	13	.	.	PROPN
ajbmeb-1967	60	14	keri	keri	PROPN
ajbmeb-1967	60	15	-	-	PUNCT
ajbmeb-1967	60	16	mov	mov	PROPN
ajbmeb-1967	60	17	v.e	v.e	PROPN
ajbmeb-1967	60	18	ergashe	ergashe	PROPN
ajbmeb-1967	60	19	va	va	PROPN
ajbmeb-1967	60	20	sh	sh	PROPN
ajbmeb-1967	60	21	.	.	PROPN
ajbmeb-1967	60	22	litneva	litneva	PROPN
ajbmeb-1967	60	23	n.a	n.a	PROPN
ajbmeb-1967	60	24	.	.	PROPN
ajbmeb-1967	60	25	bogache	bogache	PROPN
ajbmeb-1967	60	26	nko	nko	PROPN
ajbmeb-1967	60	27	v.m	v.m	PROPN
ajbmeb-1967	60	28	.	.	PUNCT
ajbmeb-1967	60	29	kulikova	kulikova	PROPN
ajbmeb-1967	61	1	l.i	l.i	PROPN
ajbmeb-1967	61	2	.	.	PROPN
ajbmeb-1967	62	1	i	i	PRON
ajbmeb-1967	62	2	dr	dr	PROPN
ajbmeb-1967	62	3	alixande	alixande	PROPN
ajbmeb-1967	62	4	r	r	PROPN
ajbmeb-1967	62	5	d.	d.	PROPN
ajbmeb-1967	62	6	bxxs	bxxs	PROPN
ajbmeb-1967	62	7	raw	raw	ADJ
ajbmeb-1967	62	8	materials	material	NOUN
ajbmeb-1967	62	9	and	and	CCONJ
ajbmeb-1967	62	10	materials	material	NOUN
ajbmeb-1967	62	11	(	(	PUNCT
ajbmeb-1967	62	12	raw	raw	ADJ
ajbmeb-1967	62	13	materials	material	NOUN
ajbmeb-1967	62	14	)	)	PUNCT
ajbmeb-1967	63	1	+	+	PUNCT
ajbmeb-1967	64	1	+	+	PUNCT
ajbmeb-1967	64	2	+	+	PUNCT
ajbmeb-1967	64	3	+	+	PUNCT
ajbmeb-1967	64	4	+	+	PUNCT
ajbmeb-1967	64	5	+	+	PUNCT
ajbmeb-1967	64	6	+	+	CCONJ
ajbmeb-1967	64	7	+	+	NUM
ajbmeb-1967	64	8	semi	semi	ADJ
ajbmeb-1967	64	9	-	-	ADJ
ajbmeb-1967	64	10	finished	finished	ADJ
ajbmeb-1967	64	11	products	product	NOUN
ajbmeb-1967	64	12	+	+	CCONJ
ajbmeb-1967	64	13	+	+	NUM
ajbmeb-1967	64	14	auxiliary	auxiliary	ADJ
ajbmeb-1967	64	15	materils	materil	NOUN
ajbmeb-1967	64	16	+	+	X
ajbmeb-1967	64	17	+	+	NUM
ajbmeb-1967	64	18	components	component	NOUN
ajbmeb-1967	64	19	+	+	CCONJ
ajbmeb-1967	64	20	+	+	CCONJ
ajbmeb-1967	64	21	fuel	fuel	NOUN
ajbmeb-1967	64	22	+	+	CCONJ
ajbmeb-1967	64	23	spare	spare	ADJ
ajbmeb-1967	64	24	parts	part	NOUN
ajbmeb-1967	64	25	+	+	CCONJ
ajbmeb-1967	64	26	+	+	CCONJ
ajbmeb-1967	64	27	+	+	CCONJ
ajbmeb-1967	64	28	unfinished	unfinished	ADJ
ajbmeb-1967	64	29	production	production	NOUN
ajbmeb-1967	64	30	(	(	PUNCT
ajbmeb-1967	64	31	work	work	NOUN
ajbmeb-1967	64	32	-	-	PUNCT
ajbmeb-1967	64	33	inprogress	inprogress	ADJ
ajbmeb-1967	64	34	+	+	CCONJ
ajbmeb-1967	64	35	+	+	CCONJ
ajbmeb-1967	64	36	purchased	purchase	VERB
ajbmeb-1967	64	37	products	product	NOUN
ajbmeb-1967	64	38	+	+	CCONJ
ajbmeb-1967	64	39	finished	finished	ADJ
ajbmeb-1967	64	40	products	product	NOUN
ajbmeb-1967	64	41	(	(	PUNCT
ajbmeb-1967	64	42	finished	finish	VERB
ajbmeb-1967	64	43	goods	good	NOUN
ajbmeb-1967	64	44	)	)	PUNCT
ajbmeb-1967	65	1	+	+	PUNCT
ajbmeb-1967	66	1	+	+	PUNCT
ajbmeb-1967	67	1	+	+	PUNCT
ajbmeb-1967	67	2	+	+	PUNCT
ajbmeb-1967	67	3	+	+	CCONJ
ajbmeb-1967	67	4	+	+	NUM
ajbmeb-1967	67	5	goods	good	NOUN
ajbmeb-1967	67	6	+	+	X
ajbmeb-1967	68	1	+	+	PUNCT
ajbmeb-1967	68	2	+	+	CCONJ
ajbmeb-1967	68	3	+	+	NUM
ajbmeb-1967	68	4	own	own	ADJ
ajbmeb-1967	68	5	production	production	NOUN
ajbmeb-1967	68	6	semi	semi	ADJ
ajbmeb-1967	68	7	-	-	ADJ
ajbmeb-1967	68	8	finished	finished	ADJ
ajbmeb-1967	68	9	products	product	NOUN
ajbmeb-1967	68	10	+	+	CCONJ
ajbmeb-1967	68	11	building	building	NOUN
ajbmeb-1967	68	12	materials	material	NOUN
ajbmeb-1967	68	13	+	+	CCONJ
ajbmeb-1967	68	14	farm	farm	NOUN
ajbmeb-1967	68	15	inventory	inventory	NOUN
ajbmeb-1967	68	16	and	and	CCONJ
ajbmeb-1967	68	17	items	item	NOUN
ajbmeb-1967	68	18	+	+	CCONJ
ajbmeb-1967	69	1	+	+	PUNCT
ajbmeb-1967	69	2	+	+	CCONJ
ajbmeb-1967	69	3	+	+	CCONJ
ajbmeb-1967	69	4	+	+	CCONJ
ajbmeb-1967	69	5	returned	return	VERB
ajbmeb-1967	69	6	waste	waste	NOUN
ajbmeb-1967	69	7	and	and	CCONJ
ajbmeb-1967	69	8	useful	useful	ADJ
ajbmeb-1967	69	9	residues	residue	NOUN
ajbmeb-1967	69	10	+	+	X
ajbmeb-1967	69	11	+	+	PUNCT
ajbmeb-1967	69	12	+	+	CCONJ
ajbmeb-1967	69	13	container	container	NOUN
ajbmeb-1967	69	14	and	and	CCONJ
ajbmeb-1967	69	15	dishbop	dishbop	VERB
ajbmeb-1967	69	16	materials	material	NOUN
ajbmeb-1967	69	17	+	+	CCONJ
ajbmeb-1967	69	18	+	+	CCONJ
ajbmeb-1967	69	19	other	other	ADJ
ajbmeb-1967	69	20	materials	material	NOUN
ajbmeb-1967	69	21	+	+	CCONJ
ajbmeb-1967	69	22	packaging	packaging	NOUN
ajbmeb-1967	69	23	materials	material	NOUN
ajbmeb-1967	69	24	(	(	PUNCT
ajbmeb-1967	69	25	packing	pack	VERB
ajbmeb-1967	69	26	materials	material	NOUN
ajbmeb-1967	69	27	)	)	PUNCT
ajbmeb-1967	69	28	maintenance	maintenance	NOUN
ajbmeb-1967	69	29	materials	material	NOUN
ajbmeb-1967	69	30	(	(	PUNCT
ajbmeb-1967	69	31	mro	mro	NOUN
ajbmeb-1967	69	32	materials	material	NOUN
ajbmeb-1967	69	33	)	)	PUNCT
ajbmeb-1967	69	34	american	american	ADJ
ajbmeb-1967	69	35	journal	journal	PROPN
ajbmeb-1967	69	36	of	of	ADP
ajbmeb-1967	69	37	business	business	NOUN
ajbmeb-1967	69	38	management	management	NOUN
ajbmeb-1967	69	39	,	,	PUNCT
ajbmeb-1967	69	40	economics	economic	NOUN
ajbmeb-1967	69	41	and	and	CCONJ
ajbmeb-1967	69	42	banking	banking	NOUN
ajbmeb-1967	69	43	volume	volume	NOUN
ajbmeb-1967	69	44	22	22	NUM
ajbmeb-1967	69	45	march	march	PROPN
ajbmeb-1967	69	46	2024	2024	NUM
ajbmeb-1967	69	47	p	p	NOUN
ajbmeb-1967	69	48	a	a	DET
ajbmeb-1967	69	49	g	g	NOUN
ajbmeb-1967	69	50	e	e	NOUN
ajbmeb-1967	69	51	|	|	NOUN
ajbmeb-1967	69	52	216	216	NUM
ajbmeb-1967	69	53	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	69	54	as	as	SCONJ
ajbmeb-1967	69	55	can	can	AUX
ajbmeb-1967	69	56	be	be	AUX
ajbmeb-1967	69	57	seen	see	VERB
ajbmeb-1967	69	58	from	from	ADP
ajbmeb-1967	69	59	the	the	DET
ajbmeb-1967	69	60	data	datum	NOUN
ajbmeb-1967	69	61	of	of	ADP
ajbmeb-1967	69	62	table	table	NOUN
ajbmeb-1967	69	63	2	2	NUM
ajbmeb-1967	69	64	above	above	ADV
ajbmeb-1967	69	65	,	,	PUNCT
ajbmeb-1967	69	66	russian	russian	ADJ
ajbmeb-1967	69	67	economist	economist	NOUN
ajbmeb-1967	69	68	scientists	scientist	NOUN
ajbmeb-1967	69	69	,	,	PUNCT
ajbmeb-1967	69	70	in	in	ADP
ajbmeb-1967	69	71	particular	particular	ADJ
ajbmeb-1967	69	72	a.v	a.v	PROPN
ajbmeb-1967	69	73	.	.	PROPN
ajbmeb-1967	69	74	kitaev	kitaev	PROPN
ajbmeb-1967	69	75	and	and	CCONJ
ajbmeb-1967	69	76	v.e.kerimov	v.e.kerimov	VERB
ajbmeb-1967	69	77	the	the	DET
ajbmeb-1967	69	78	lar	lar	NOUN
ajbmeb-1967	69	79	used	use	VERB
ajbmeb-1967	69	80	the	the	DET
ajbmeb-1967	69	81	term	term	NOUN
ajbmeb-1967	69	82	"	"	PUNCT
ajbmeb-1967	69	83	material	material	NOUN
ajbmeb-1967	69	84	-	-	PUNCT
ajbmeb-1967	69	85	production	production	NOUN
ajbmeb-1967	69	86	reserves	reserve	NOUN
ajbmeb-1967	69	87	"	"	PUNCT
ajbmeb-1967	69	88	.	.	PUNCT
ajbmeb-1967	70	1	also	also	ADV
ajbmeb-1967	70	2	,	,	PUNCT
ajbmeb-1967	70	3	these	these	DET
ajbmeb-1967	70	4	scientists	scientist	NOUN
ajbmeb-1967	70	5	did	do	AUX
ajbmeb-1967	70	6	not	not	PART
ajbmeb-1967	70	7	provide	provide	VERB
ajbmeb-1967	70	8	for	for	ADP
ajbmeb-1967	70	9	the	the	DET
ajbmeb-1967	70	10	consideration	consideration	NOUN
ajbmeb-1967	70	11	of	of	ADP
ajbmeb-1967	70	12	unfinished	unfinished	ADJ
ajbmeb-1967	70	13	production	production	NOUN
ajbmeb-1967	70	14	(	(	PUNCT
ajbmeb-1967	70	15	work	work	NOUN
ajbmeb-1967	70	16	-	-	PUNCT
ajbmeb-1967	70	17	in	in	ADP
ajbmeb-1967	70	18	-	-	PUNCT
ajbmeb-1967	70	19	progress	progress	NOUN
ajbmeb-1967	70	20	)	)	PUNCT
ajbmeb-1967	70	21	,	,	PUNCT
ajbmeb-1967	70	22	"	"	PUNCT
ajbmeb-1967	70	23	semi	semi	ADJ
ajbmeb-1967	70	24	-	-	ADJ
ajbmeb-1967	70	25	finished	finished	ADJ
ajbmeb-1967	70	26	products	product	NOUN
ajbmeb-1967	70	27	"	"	PUNCT
ajbmeb-1967	70	28	and	and	CCONJ
ajbmeb-1967	70	29	"	"	PUNCT
ajbmeb-1967	70	30	components	component	NOUN
ajbmeb-1967	70	31	"	"	PUNCT
ajbmeb-1967	70	32	,	,	PUNCT
ajbmeb-1967	70	33	which	which	PRON
ajbmeb-1967	70	34	are	be	AUX
ajbmeb-1967	70	35	taken	take	VERB
ajbmeb-1967	70	36	into	into	ADP
ajbmeb-1967	70	37	account	account	NOUN
ajbmeb-1967	70	38	in	in	ADP
ajbmeb-1967	70	39	the	the	DET
ajbmeb-1967	70	40	international	international	ADJ
ajbmeb-1967	70	41	standards	standard	NOUN
ajbmeb-1967	70	42	of	of	ADP
ajbmeb-1967	70	43	accounting	accounting	NOUN
ajbmeb-1967	70	44	in	in	ADP
ajbmeb-1967	70	45	the"material	the"material	ADJ
ajbmeb-1967	70	46	and	and	CCONJ
ajbmeb-1967	70	47	production	production	NOUN
ajbmeb-1967	70	48	reserves	reserve	NOUN
ajbmeb-1967	70	49	"	"	PUNCT
ajbmeb-1967	70	50	section	section	NOUN
ajbmeb-1967	70	51	.	.	PUNCT
ajbmeb-1967	71	1	of	of	ADP
ajbmeb-1967	71	2	the	the	DET
ajbmeb-1967	71	3	economic	economic	ADJ
ajbmeb-1967	71	4	scientists	scientist	NOUN
ajbmeb-1967	71	5	of	of	ADP
ajbmeb-1967	71	6	our	our	PRON
ajbmeb-1967	71	7	republic	republic	NOUN
ajbmeb-1967	71	8	,	,	PUNCT
ajbmeb-1967	71	9	sh.ergasheva	sh.ergasheva	PUNCT
ajbmeb-1967	71	10	stated	state	VERB
ajbmeb-1967	71	11	the	the	DET
ajbmeb-1967	71	12	composition	composition	NOUN
ajbmeb-1967	71	13	of	of	ADP
ajbmeb-1967	71	14	commodity	commodity	NOUN
ajbmeb-1967	71	15	and	and	CCONJ
ajbmeb-1967	71	16	material	material	NOUN
ajbmeb-1967	71	17	reserves	reserve	NOUN
ajbmeb-1967	71	18	mainly	mainly	ADV
ajbmeb-1967	71	19	in	in	ADP
ajbmeb-1967	71	20	accordance	accordance	NOUN
ajbmeb-1967	71	21	with	with	ADP
ajbmeb-1967	71	22	bhms	bhm	NOUN
ajbmeb-1967	71	23	no	no	INTJ
ajbmeb-1967	71	24	.	.	PROPN
ajbmeb-1967	71	25	21	21	NUM
ajbmeb-1967	71	26	.	.	PUNCT
ajbmeb-1967	72	1	in	in	ADP
ajbmeb-1967	72	2	foreign	foreign	ADJ
ajbmeb-1967	72	3	literature	literature	NOUN
ajbmeb-1967	72	4	,	,	PUNCT
ajbmeb-1967	72	5	reserves	reserve	NOUN
ajbmeb-1967	72	6	are	be	AUX
ajbmeb-1967	72	7	divided	divide	VERB
ajbmeb-1967	72	8	into	into	ADP
ajbmeb-1967	72	9	four	four	NUM
ajbmeb-1967	72	10	categories	category	NOUN
ajbmeb-1967	72	11	recognized	recognize	VERB
ajbmeb-1967	72	12	by	by	ADP
ajbmeb-1967	72	13	international	international	ADJ
ajbmeb-1967	72	14	standards	standard	NOUN
ajbmeb-1967	72	15	:	:	PUNCT
ajbmeb-1967	72	16	raw	raw	ADJ
ajbmeb-1967	72	17	materials	material	NOUN
ajbmeb-1967	72	18	and	and	CCONJ
ajbmeb-1967	72	19	materials	material	NOUN
ajbmeb-1967	72	20	,	,	PUNCT
ajbmeb-1967	72	21	unfinished	unfinished	ADJ
ajbmeb-1967	72	22	production	production	NOUN
ajbmeb-1967	72	23	,	,	PUNCT
ajbmeb-1967	72	24	finished	finish	VERB
ajbmeb-1967	72	25	products	product	NOUN
ajbmeb-1967	72	26	and	and	CCONJ
ajbmeb-1967	72	27	goods	good	NOUN
ajbmeb-1967	72	28	(	(	PUNCT
ajbmeb-1967	72	29	table	table	NOUN
ajbmeb-1967	72	30	2	2	NUM
ajbmeb-1967	72	31	)	)	PUNCT
ajbmeb-1967	72	32	.	.	PUNCT
ajbmeb-1967	73	1	as	as	SCONJ
ajbmeb-1967	73	2	can	can	AUX
ajbmeb-1967	73	3	be	be	AUX
ajbmeb-1967	73	4	seen	see	VERB
ajbmeb-1967	73	5	from	from	ADP
ajbmeb-1967	73	6	the	the	DET
ajbmeb-1967	73	7	results	result	NOUN
ajbmeb-1967	73	8	of	of	ADP
ajbmeb-1967	73	9	the	the	DET
ajbmeb-1967	73	10	above	above	ADJ
ajbmeb-1967	73	11	feedback	feedback	NOUN
ajbmeb-1967	73	12	as	as	ADV
ajbmeb-1967	73	13	well	well	ADV
ajbmeb-1967	73	14	as	as	ADP
ajbmeb-1967	73	15	table	table	NOUN
ajbmeb-1967	73	16	2	2	NUM
ajbmeb-1967	73	17	data	datum	NOUN
ajbmeb-1967	73	18	analysis	analysis	NOUN
ajbmeb-1967	73	19	,	,	PUNCT
ajbmeb-1967	73	20	there	there	PRON
ajbmeb-1967	73	21	is	be	VERB
ajbmeb-1967	73	22	also	also	ADV
ajbmeb-1967	73	23	no	no	DET
ajbmeb-1967	73	24	single	single	ADJ
ajbmeb-1967	73	25	approach	approach	NOUN
ajbmeb-1967	73	26	to	to	ADP
ajbmeb-1967	73	27	defining	define	VERB
ajbmeb-1967	73	28	the	the	DET
ajbmeb-1967	73	29	composition	composition	NOUN
ajbmeb-1967	73	30	of	of	ADP
ajbmeb-1967	73	31	stocks	stock	NOUN
ajbmeb-1967	73	32	with	with	ADP
ajbmeb-1967	73	33	one	one	NUM
ajbmeb-1967	73	34	important	important	ADJ
ajbmeb-1967	73	35	element	element	NOUN
ajbmeb-1967	73	36	(	(	PUNCT
ajbmeb-1967	73	37	section	section	NOUN
ajbmeb-1967	73	38	)	)	PUNCT
ajbmeb-1967	73	39	of	of	ADP
ajbmeb-1967	73	40	current	current	ADJ
ajbmeb-1967	73	41	assets	asset	NOUN
ajbmeb-1967	73	42	.	.	PUNCT
ajbmeb-1967	74	1	in	in	ADP
ajbmeb-1967	74	2	order	order	NOUN
ajbmeb-1967	74	3	to	to	PART
ajbmeb-1967	74	4	effectively	effectively	ADV
ajbmeb-1967	74	5	organize	organize	VERB
ajbmeb-1967	74	6	and	and	CCONJ
ajbmeb-1967	74	7	maintain	maintain	VERB
ajbmeb-1967	74	8	strategic	strategic	ADJ
ajbmeb-1967	74	9	management	management	NOUN
ajbmeb-1967	74	10	accounting	accounting	NOUN
ajbmeb-1967	74	11	of	of	ADP
ajbmeb-1967	74	12	current	current	ADJ
ajbmeb-1967	74	13	assets	asset	NOUN
ajbmeb-1967	74	14	in	in	ADP
ajbmeb-1967	74	15	business	business	NOUN
ajbmeb-1967	74	16	entities	entity	NOUN
ajbmeb-1967	74	17	,	,	PUNCT
ajbmeb-1967	74	18	in	in	ADP
ajbmeb-1967	74	19	our	our	PRON
ajbmeb-1967	74	20	opinion	opinion	NOUN
ajbmeb-1967	74	21	,	,	PUNCT
ajbmeb-1967	74	22	it	it	PRON
ajbmeb-1967	74	23	will	will	AUX
ajbmeb-1967	74	24	be	be	AUX
ajbmeb-1967	74	25	necessary	necessary	ADJ
ajbmeb-1967	74	26	to	to	PART
ajbmeb-1967	74	27	coordinate	coordinate	VERB
ajbmeb-1967	74	28	the	the	DET
ajbmeb-1967	74	29	composition	composition	NOUN
ajbmeb-1967	74	30	of	of	ADP
ajbmeb-1967	74	31	the	the	DET
ajbmeb-1967	74	32	reserves	reserve	NOUN
ajbmeb-1967	74	33	that	that	PRON
ajbmeb-1967	74	34	are	be	AUX
ajbmeb-1967	74	35	its	its	PRON
ajbmeb-1967	74	36	components	component	NOUN
ajbmeb-1967	74	37	with	with	ADP
ajbmeb-1967	74	38	the	the	DET
ajbmeb-1967	74	39	rules	rule	NOUN
ajbmeb-1967	74	40	of	of	ADP
ajbmeb-1967	74	41	international	international	ADJ
ajbmeb-1967	74	42	accounting	accounting	NOUN
ajbmeb-1967	74	43	standards	standard	NOUN
ajbmeb-1967	74	44	.	.	PUNCT
ajbmeb-1967	75	1	also	also	ADV
ajbmeb-1967	75	2	,	,	PUNCT
ajbmeb-1967	75	3	the	the	DET
ajbmeb-1967	75	4	organization	organization	NOUN
ajbmeb-1967	75	5	of	of	ADP
ajbmeb-1967	75	6	other	other	ADJ
ajbmeb-1967	75	7	parts	part	NOUN
ajbmeb-1967	75	8	of	of	ADP
ajbmeb-1967	75	9	current	current	ADJ
ajbmeb-1967	75	10	assets	asset	NOUN
ajbmeb-1967	75	11	at	at	ADP
ajbmeb-1967	75	12	the	the	DET
ajbmeb-1967	75	13	level	level	NOUN
ajbmeb-1967	75	14	of	of	ADP
ajbmeb-1967	75	15	the	the	DET
ajbmeb-1967	75	16	requirements	requirement	NOUN
ajbmeb-1967	75	17	of	of	ADP
ajbmeb-1967	75	18	international	international	ADJ
ajbmeb-1967	75	19	accounting	accounting	NOUN
ajbmeb-1967	75	20	standards	standard	NOUN
ajbmeb-1967	75	21	is	be	AUX
ajbmeb-1967	75	22	an	an	DET
ajbmeb-1967	75	23	important	important	ADJ
ajbmeb-1967	75	24	factor	factor	NOUN
ajbmeb-1967	75	25	for	for	ADP
ajbmeb-1967	75	26	the	the	DET
ajbmeb-1967	75	27	organization	organization	NOUN
ajbmeb-1967	75	28	of	of	ADP
ajbmeb-1967	75	29	their	their	PRON
ajbmeb-1967	75	30	strategic	strategic	ADJ
ajbmeb-1967	75	31	management	management	NOUN
ajbmeb-1967	75	32	accounting	accounting	NOUN
ajbmeb-1967	75	33	.	.	PUNCT
ajbmeb-1967	76	1	conclusions	conclusion	NOUN
ajbmeb-1967	76	2	to	to	PART
ajbmeb-1967	76	3	organize	organize	VERB
ajbmeb-1967	76	4	a	a	DET
ajbmeb-1967	76	5	strategic	strategic	ADJ
ajbmeb-1967	76	6	management	management	NOUN
ajbmeb-1967	76	7	account	account	NOUN
ajbmeb-1967	76	8	of	of	ADP
ajbmeb-1967	76	9	current	current	ADJ
ajbmeb-1967	76	10	assets	asset	NOUN
ajbmeb-1967	76	11	in	in	ADP
ajbmeb-1967	76	12	economic	economic	ADJ
ajbmeb-1967	76	13	entities	entity	NOUN
ajbmeb-1967	76	14	on	on	ADP
ajbmeb-1967	76	15	the	the	DET
ajbmeb-1967	76	16	basis	basis	NOUN
ajbmeb-1967	76	17	of	of	ADP
ajbmeb-1967	76	18	the	the	DET
ajbmeb-1967	76	19	above	above	ADJ
ajbmeb-1967	76	20	,	,	PUNCT
ajbmeb-1967	76	21	in	in	ADP
ajbmeb-1967	76	22	our	our	PRON
ajbmeb-1967	76	23	opinion	opinion	NOUN
ajbmeb-1967	76	24	,	,	PUNCT
ajbmeb-1967	76	25	it	it	PRON
ajbmeb-1967	76	26	will	will	AUX
ajbmeb-1967	76	27	be	be	AUX
ajbmeb-1967	76	28	necessary	necessary	ADJ
ajbmeb-1967	76	29	to	to	PART
ajbmeb-1967	76	30	correctly	correctly	ADV
ajbmeb-1967	76	31	formulate	formulate	VERB
ajbmeb-1967	76	32	the	the	DET
ajbmeb-1967	76	33	scale	scale	NOUN
ajbmeb-1967	76	34	of	of	ADP
ajbmeb-1967	76	35	the	the	DET
ajbmeb-1967	76	36	tasks	task	NOUN
ajbmeb-1967	76	37	before	before	ADP
ajbmeb-1967	76	38	it	it	PRON
ajbmeb-1967	76	39	.	.	PUNCT
ajbmeb-1967	77	1	we	we	PRON
ajbmeb-1967	77	2	believe	believe	VERB
ajbmeb-1967	77	3	that	that	SCONJ
ajbmeb-1967	77	4	strategic	strategic	ADJ
ajbmeb-1967	77	5	management	management	NOUN
ajbmeb-1967	77	6	accounting	account	VERB
ajbmeb-1967	77	7	in	in	ADP
ajbmeb-1967	77	8	terms	term	NOUN
ajbmeb-1967	77	9	of	of	ADP
ajbmeb-1967	77	10	current	current	ADJ
ajbmeb-1967	77	11	assets	asset	NOUN
ajbmeb-1967	77	12	,	,	PUNCT
ajbmeb-1967	77	13	unlike	unlike	ADP
ajbmeb-1967	77	14	other	other	ADJ
ajbmeb-1967	77	15	types	type	NOUN
ajbmeb-1967	77	16	of	of	ADP
ajbmeb-1967	77	17	accounting	accounting	NOUN
ajbmeb-1967	77	18	,	,	PUNCT
ajbmeb-1967	77	19	that	that	ADV
ajbmeb-1967	77	20	is	is	ADV
ajbmeb-1967	77	21	,	,	PUNCT
ajbmeb-1967	77	22	it	it	PRON
ajbmeb-1967	77	23	is	be	AUX
ajbmeb-1967	77	24	advisable	advisable	ADJ
ajbmeb-1967	77	25	to	to	PART
ajbmeb-1967	77	26	be	be	AUX
ajbmeb-1967	77	27	directed	direct	VERB
ajbmeb-1967	77	28	to	to	PART
ajbmeb-1967	77	29	perform	perform	VERB
ajbmeb-1967	77	30	the	the	DET
ajbmeb-1967	77	31	following	follow	VERB
ajbmeb-1967	77	32	important	important	ADJ
ajbmeb-1967	77	33	tasks	task	NOUN
ajbmeb-1967	77	34	that	that	PRON
ajbmeb-1967	77	35	they	they	PRON
ajbmeb-1967	77	36	do	do	AUX
ajbmeb-1967	77	37	not	not	PART
ajbmeb-1967	77	38	perform	perform	VERB
ajbmeb-1967	77	39	:	:	PUNCT
ajbmeb-1967	77	40	serves	serve	VERB
ajbmeb-1967	77	41	to	to	PART
ajbmeb-1967	77	42	establish	establish	VERB
ajbmeb-1967	77	43	the	the	DET
ajbmeb-1967	77	44	strategic	strategic	ADJ
ajbmeb-1967	77	45	and	and	CCONJ
ajbmeb-1967	77	46	in	in	ADP
ajbmeb-1967	77	47	accordance	accordance	NOUN
ajbmeb-1967	77	48	with	with	ADP
ajbmeb-1967	77	49	the	the	DET
ajbmeb-1967	77	50	tactical	tactical	ADJ
ajbmeb-1967	77	51	objectives	objective	NOUN
ajbmeb-1967	77	52	of	of	ADP
ajbmeb-1967	77	53	the	the	DET
ajbmeb-1967	77	54	economic	economic	ADJ
ajbmeb-1967	77	55	entity	entity	NOUN
ajbmeb-1967	77	56	and	and	CCONJ
ajbmeb-1967	77	57	to	to	PART
ajbmeb-1967	77	58	carry	carry	VERB
ajbmeb-1967	77	59	them	they	PRON
ajbmeb-1967	77	60	out	out	ADP
ajbmeb-1967	77	61	;	;	PUNCT
ajbmeb-1967	77	62	to	to	PART
ajbmeb-1967	77	63	achieve	achieve	VERB
ajbmeb-1967	77	64	the	the	DET
ajbmeb-1967	77	65	strategic	strategic	ADJ
ajbmeb-1967	77	66	and	and	CCONJ
ajbmeb-1967	77	67	tactical	tactical	ADJ
ajbmeb-1967	77	68	goals	goal	NOUN
ajbmeb-1967	77	69	of	of	ADP
ajbmeb-1967	77	70	the	the	DET
ajbmeb-1967	77	71	business	business	NOUN
ajbmeb-1967	77	72	entity	entity	NOUN
ajbmeb-1967	77	73	,	,	PUNCT
ajbmeb-1967	77	74	it	it	PRON
ajbmeb-1967	77	75	takes	take	VERB
ajbmeb-1967	77	76	into	into	ADP
ajbmeb-1967	77	77	account	account	NOUN
ajbmeb-1967	77	78	the	the	DET
ajbmeb-1967	77	79	factors	factor	NOUN
ajbmeb-1967	77	80	of	of	ADP
ajbmeb-1967	77	81	the	the	DET
ajbmeb-1967	77	82	internal	internal	ADJ
ajbmeb-1967	77	83	and	and	CCONJ
ajbmeb-1967	77	84	external	external	ADJ
ajbmeb-1967	77	85	environment	environment	NOUN
ajbmeb-1967	77	86	(	(	PUNCT
ajbmeb-1967	77	87	not	not	PART
ajbmeb-1967	77	88	just	just	ADV
ajbmeb-1967	77	89	internal	internal	ADJ
ajbmeb-1967	77	90	factors	factor	NOUN
ajbmeb-1967	77	91	,	,	PUNCT
ajbmeb-1967	77	92	as	as	ADP
ajbmeb-1967	77	93	in	in	ADP
ajbmeb-1967	77	94	other	other	ADJ
ajbmeb-1967	77	95	types	type	NOUN
ajbmeb-1967	77	96	of	of	ADP
ajbmeb-1967	77	97	accounting	accounting	NOUN
ajbmeb-1967	77	98	)	)	PUNCT
ajbmeb-1967	77	99	in	in	ADP
ajbmeb-1967	77	100	a	a	DET
ajbmeb-1967	77	101	complex	complex	ADJ
ajbmeb-1967	77	102	way	way	NOUN
ajbmeb-1967	77	103	;	;	PUNCT
ajbmeb-1967	77	104	shall	shall	AUX
ajbmeb-1967	77	105	scallop	scallop	VERB
ajbmeb-1967	77	106	the	the	DET
ajbmeb-1967	77	107	database	database	NOUN
ajbmeb-1967	77	108	necessary	necessary	ADJ
ajbmeb-1967	77	109	to	to	PART
ajbmeb-1967	77	110	ensure	ensure	VERB
ajbmeb-1967	77	111	the	the	DET
ajbmeb-1967	77	112	future	future	NOUN
ajbmeb-1967	77	113	of	of	ADP
ajbmeb-1967	77	114	the	the	DET
ajbmeb-1967	77	115	business	business	NOUN
ajbmeb-1967	77	116	entity	entity	NOUN
ajbmeb-1967	77	117	,	,	PUNCT
ajbmeb-1967	77	118	provide	provide	VERB
ajbmeb-1967	77	119	management	management	NOUN
ajbmeb-1967	77	120	with	with	ADP
ajbmeb-1967	77	121	the	the	DET
ajbmeb-1967	77	122	information	information	NOUN
ajbmeb-1967	77	123	necessary	necessary	ADJ
ajbmeb-1967	77	124	for	for	SCONJ
ajbmeb-1967	77	125	them	they	PRON
ajbmeb-1967	77	126	to	to	PART
ajbmeb-1967	77	127	make	make	VERB
ajbmeb-1967	77	128	strategic	strategic	ADJ
ajbmeb-1967	77	129	management	management	NOUN
ajbmeb-1967	77	130	decisions	decision	NOUN
ajbmeb-1967	77	131	related	relate	VERB
ajbmeb-1967	77	132	to	to	ADP
ajbmeb-1967	77	133	current	current	ADJ
ajbmeb-1967	77	134	assets	asset	NOUN
ajbmeb-1967	77	135	in	in	ADP
ajbmeb-1967	77	136	a	a	DET
ajbmeb-1967	77	137	seamless	seamless	ADJ
ajbmeb-1967	77	138	and	and	CCONJ
ajbmeb-1967	77	139	fast	fast	ADJ
ajbmeb-1967	77	140	way	way	NOUN
ajbmeb-1967	77	141	;	;	PUNCT
ajbmeb-1967	77	142	serves	serve	VERB
ajbmeb-1967	77	143	as	as	ADP
ajbmeb-1967	77	144	a	a	DET
ajbmeb-1967	77	145	means	means	NOUN
ajbmeb-1967	77	146	of	of	ADP
ajbmeb-1967	77	147	"	"	PUNCT
ajbmeb-1967	77	148	foresight	foresight	NOUN
ajbmeb-1967	77	149	,	,	PUNCT
ajbmeb-1967	77	150	accounting	accounting	NOUN
ajbmeb-1967	77	151	and	and	CCONJ
ajbmeb-1967	77	152	orientation	orientation	NOUN
ajbmeb-1967	77	153	"	"	PUNCT
ajbmeb-1967	77	154	for	for	ADP
ajbmeb-1967	77	155	the	the	DET
ajbmeb-1967	77	156	management	management	NOUN
ajbmeb-1967	77	157	of	of	ADP
ajbmeb-1967	77	158	the	the	DET
ajbmeb-1967	77	159	economic	economic	ADJ
ajbmeb-1967	77	160	entity	entity	NOUN
ajbmeb-1967	77	161	.	.	PUNCT
ajbmeb-1967	78	1	references	reference	NOUN
ajbmeb-1967	78	2	1	1	NUM
ajbmeb-1967	78	3	.	.	PUNCT
ajbmeb-1967	79	1	https://ru.wikipedia.org/wiki/	https://ru.wikipedia.org/wiki/	PROPN
ajbmeb-1967	79	2	2	2	NUM
ajbmeb-1967	79	3	.	.	X
ajbmeb-1967	79	4	saoud	saoud	PROPN
ajbmeb-1967	79	5	jayed	jaye	VERB
ajbmeb-1967	79	6	mashkour	mashkour	ADV
ajbmeb-1967	79	7	.	.	PUNCT
ajbmeb-1967	80	1	accounting	account	VERB
ajbmeb-1967	80	2	in	in	ADP
ajbmeb-1967	80	3	english	english	PROPN
ajbmeb-1967	80	4	(	(	PUNCT
ajbmeb-1967	80	5	pp.51	pp.51	NOUN
ajbmeb-1967	80	6	)	)	PUNCT
ajbmeb-1967	80	7	publisher	publisher	NOUN
ajbmeb-1967	80	8	:	:	PUNCT
ajbmeb-1967	80	9	printed	print	VERB
ajbmeb-1967	80	10	by	by	ADP
ajbmeb-1967	80	11	:	:	PUNCT
ajbmeb-1967	80	12	dar	dar	PROPN
ajbmeb-1967	80	13	al	al	PROPN
ajbmeb-1967	80	14	-	-	PUNCT
ajbmeb-1967	80	15	dhiya	dhiya	PROPN
ajbmeb-1967	80	16	for	for	ADP
ajbmeb-1967	80	17	printing	printing	NOUN
ajbmeb-1967	80	18	and	and	CCONJ
ajbmeb-1967	80	19	designs	design	VERB
ajbmeb-1967	80	20	2	2	NUM
ajbmeb-1967	80	21	ed	ed	NOUN
ajbmeb-1967	80	22	,	,	PUNCT
ajbmeb-1967	80	23	–	–	PUNCT
ajbmeb-1967	80	24	najaf	najaf	X
ajbmeb-1967	80	25	–	–	PUNCT
ajbmeb-1967	80	26	february	february	NOUN
ajbmeb-1967	80	27	2019	2019	NUM
ajbmeb-1967	80	28	,	,	PUNCT
ajbmeb-1967	80	29	https://www.researchgate.net/publication/331287344_chapter_4_current_assets	https://www.researchgate.net/publication/331287344_chapter_4_current_assets	PROPN
ajbmeb-1967	80	30	3	3	X
ajbmeb-1967	80	31	.	.	X
ajbmeb-1967	80	32	pardayev	pardayev	PROPN
ajbmeb-1967	80	33	a.x	a.x	PROPN
ajbmeb-1967	80	34	.	.	PROPN
ajbmeb-1967	80	35	,	,	PUNCT
ajbmeb-1967	80	36	pardayeva	pardayeva	PROPN
ajbmeb-1967	80	37	z.a	z.a	PROPN
ajbmeb-1967	80	38	.	.	PROPN
ajbmeb-1967	80	39	accounting	accounting	NOUN
ajbmeb-1967	80	40	:	:	PUNCT
ajbmeb-1967	80	41	textbook	textbook	NOUN
ajbmeb-1967	80	42	/	/	SYM
ajbmeb-1967	80	43	t.	t.	NOUN
ajbmeb-1967	80	44	:	:	PUNCT
ajbmeb-1967	80	45	"	"	PUNCT
ajbmeb-1967	80	46	economics	economics	NOUN
ajbmeb-1967	80	47	-	-	PUNCT
ajbmeb-1967	80	48	finance	finance	NOUN
ajbmeb-1967	80	49	"	"	PUNCT
ajbmeb-1967	80	50	,	,	PUNCT
ajbmeb-1967	80	51	2019	2019	NUM
ajbmeb-1967	80	52	.	.	PUNCT
ajbmeb-1967	81	1	-556	-556	PROPN
ajbmeb-1967	81	2	b.	b.	PROPN
ajbmeb-1967	81	3	4	4	X
ajbmeb-1967	81	4	.	.	PUNCT
ajbmeb-1967	81	5	drury	drury	PROPN
ajbmeb-1967	81	6	k.	k.	PROPN
ajbmeb-1967	81	7	(	(	PUNCT
ajbmeb-1967	81	8	2003	2003	NUM
ajbmeb-1967	81	9	)	)	PUNCT
ajbmeb-1967	81	10	management	management	NOUN
ajbmeb-1967	81	11	accounting	account	VERB
ajbmeb-1967	81	12	for	for	ADP
ajbmeb-1967	81	13	business	business	NOUN
ajbmeb-1967	81	14	solutions	solution	NOUN
ajbmeb-1967	81	15	:	:	PUNCT
ajbmeb-1967	81	16	textbook	textbook	NOUN
ajbmeb-1967	81	17	/	/	SYM
ajbmeb-1967	81	18	translated	translate	VERB
ajbmeb-1967	81	19	from	from	ADP
ajbmeb-1967	81	20	english	english	PROPN
ajbmeb-1967	81	21	-m	-m	PUNCT
ajbmeb-1967	81	22	.	.	PUNCT
ajbmeb-1967	81	23	:	:	PUNCT
ajbmeb-1967	82	1	unity	unity	NOUN
ajbmeb-1967	82	2	–	–	PUNCT
ajbmeb-1967	82	3	dana	dana	PROPN
ajbmeb-1967	82	4	,	,	PUNCT
ajbmeb-1967	82	5	665	665	NUM
ajbmeb-1967	82	6	p.nurmanov	p.nurmanov	NOUN
ajbmeb-1967	82	7	u.a	u.a	PROPN
ajbmeb-1967	82	8	.	.	PUNCT
ajbmeb-1967	82	9	improving	improve	VERB
ajbmeb-1967	82	10	the	the	DET
ajbmeb-1967	82	11	methodology	methodology	NOUN
ajbmeb-1967	82	12	of	of	ADP
ajbmeb-1967	82	13	current	current	ADJ
ajbmeb-1967	82	14	asset	asset	NOUN
ajbmeb-1967	82	15	https://ru.wikipedia.org/wiki/	https://ru.wikipedia.org/wiki/	NOUN
ajbmeb-1967	82	16	https://www.researchgate.net/profile/saoud-mashkour	https://www.researchgate.net/profile/saoud-mashkour	PROPN
ajbmeb-1967	82	17	https://www.researchgate.net/publication/331287344_chapter_4_current_assets	https://www.researchgate.net/publication/331287344_chapter_4_current_assets	PROPN
ajbmeb-1967	82	18	american	american	ADJ
ajbmeb-1967	82	19	journal	journal	PROPN
ajbmeb-1967	82	20	of	of	ADP
ajbmeb-1967	82	21	business	business	NOUN
ajbmeb-1967	82	22	management	management	NOUN
ajbmeb-1967	82	23	,	,	PUNCT
ajbmeb-1967	82	24	economics	economic	NOUN
ajbmeb-1967	82	25	and	and	CCONJ
ajbmeb-1967	82	26	banking	banking	NOUN
ajbmeb-1967	82	27	volume	volume	NOUN
ajbmeb-1967	82	28	22	22	NUM
ajbmeb-1967	82	29	march	march	PROPN
ajbmeb-1967	82	30	2024	2024	NUM
ajbmeb-1967	82	31	p	p	NOUN
ajbmeb-1967	82	32	a	a	DET
ajbmeb-1967	82	33	g	g	NOUN
ajbmeb-1967	82	34	e	e	NOUN
ajbmeb-1967	82	35	|	|	ADV
ajbmeb-1967	82	36	217	217	NUM
ajbmeb-1967	82	37	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1967	82	38	analysis	analysis	NOUN
ajbmeb-1967	82	39	.	.	PUNCT
ajbmeb-1967	83	1	dissertation	dissertation	NOUN
ajbmeb-1967	83	2	authorization	authorization	NOUN
ajbmeb-1967	83	3	written	write	VERB
ajbmeb-1967	83	4	to	to	PART
ajbmeb-1967	83	5	obtain	obtain	VERB
ajbmeb-1967	83	6	the	the	DET
ajbmeb-1967	83	7	degree	degree	NOUN
ajbmeb-1967	83	8	of	of	ADP
ajbmeb-1967	83	9	doctor	doctor	NOUN
ajbmeb-1967	83	10	of	of	ADP
ajbmeb-1967	83	11	economic	economic	ADJ
ajbmeb-1967	83	12	sciences	science	NOUN
ajbmeb-1967	83	13	(	(	PUNCT
ajbmeb-1967	83	14	dsc	dsc	NOUN
ajbmeb-1967	83	15	)	)	PUNCT
ajbmeb-1967	83	16	.	.	PUNCT
ajbmeb-1967	84	1	tashkent	tashkent	PROPN
ajbmeb-1967	84	2	.	.	PUNCT
ajbmeb-1967	84	3	:	:	PUNCT
ajbmeb-1967	85	1	tmi	tmi	PROPN
ajbmeb-1967	85	2	,	,	PUNCT
ajbmeb-1967	85	3	2022	2022	NUM
ajbmeb-1967	85	4	5	5	NUM
ajbmeb-1967	85	5	.	.	PUNCT
ajbmeb-1967	85	6	mavlyanova	mavlyanova	PROPN
ajbmeb-1967	85	7	d.m	d.m	PROPN
ajbmeb-1967	85	8	.	.	PUNCT
ajbmeb-1967	86	1	improving	improve	VERB
ajbmeb-1967	86	2	the	the	DET
ajbmeb-1967	86	3	methodological	methodological	ADJ
ajbmeb-1967	86	4	aspects	aspect	NOUN
ajbmeb-1967	86	5	of	of	ADP
ajbmeb-1967	86	6	current	current	ADJ
ajbmeb-1967	86	7	asset	asset	NOUN
ajbmeb-1967	86	8	accounting	accounting	NOUN
ajbmeb-1967	86	9	,	,	PUNCT
ajbmeb-1967	86	10	analysis	analysis	NOUN
ajbmeb-1967	86	11	and	and	CCONJ
ajbmeb-1967	86	12	audit	audit	NOUN
ajbmeb-1967	86	13	.	.	PUNCT
ajbmeb-1967	87	1	dissertation	dissertation	NOUN
ajbmeb-1967	87	2	authorization	authorization	NOUN
ajbmeb-1967	87	3	,	,	PUNCT
ajbmeb-1967	87	4	written	write	VERB
ajbmeb-1967	87	5	to	to	PART
ajbmeb-1967	87	6	obtain	obtain	VERB
ajbmeb-1967	87	7	the	the	DET
ajbmeb-1967	87	8	degree	degree	NOUN
ajbmeb-1967	87	9	of	of	ADP
ajbmeb-1967	87	10	doctor	doctor	NOUN
ajbmeb-1967	87	11	of	of	ADP
ajbmeb-1967	87	12	philosophy	philosophy	NOUN
ajbmeb-1967	87	13	(	(	PUNCT
ajbmeb-1967	87	14	phd	phd	NOUN
ajbmeb-1967	87	15	)	)	PUNCT
ajbmeb-1967	87	16	in	in	ADP
ajbmeb-1967	87	17	economic	economic	ADJ
ajbmeb-1967	87	18	sciences	science	NOUN
ajbmeb-1967	87	19	.	.	PUNCT
ajbmeb-1967	88	1	tashkent	tashkent	PROPN
ajbmeb-1967	88	2	.	.	PUNCT
ajbmeb-1967	88	3	:	:	PUNCT
ajbmeb-1967	89	1	tmi	tmi	PROPN
ajbmeb-1967	89	2	,	,	PUNCT
ajbmeb-1967	89	3	2020https://byjus.com/commerce/what-are-current-assets/	2020https://byjus.com/commerce/what-are-current-assets/	PROPN
ajbmeb-1967	89	4	6	6	NUM
ajbmeb-1967	89	5	.	.	PUNCT
ajbmeb-1967	89	6	neil	neil	PROPN
ajbmeb-1967	89	7	amato	amato	PROPN
ajbmeb-1967	89	8	.	.	PUNCT
ajbmeb-1967	90	1	digital	digital	ADJ
ajbmeb-1967	90	2	assets	asset	NOUN
ajbmeb-1967	90	3	:	:	PUNCT
ajbmeb-1967	90	4	auditing	auditing	NOUN
ajbmeb-1967	90	5	,	,	PUNCT
ajbmeb-1967	90	6	accounting	accounting	NOUN
ajbmeb-1967	90	7	,	,	PUNCT
ajbmeb-1967	90	8	and	and	CCONJ
ajbmeb-1967	90	9	what	what	PRON
ajbmeb-1967	90	10	’s	’	VERB
ajbmeb-1967	90	11	next	next	ADJ
ajbmeb-1967	90	12	december	december	PROPN
ajbmeb-1967	90	13	3	3	NUM
ajbmeb-1967	90	14	,	,	PUNCT
ajbmeb-1967	90	15	2021	2021	NUM
ajbmeb-1967	90	16	,	,	PUNCT
ajbmeb-1967	90	17	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-auditing	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-audite	VERB
ajbmeb-1967	90	18	accounting.html	accounting.html	NOUN
ajbmeb-1967	90	19	https://byjus.com/commerce/what-are-current-assets/	https://byjus.com/commerce/what-are-current-assets/	PROPN
ajbmeb-1967	90	20	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-auditing%20accounting.html	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-auditing%20accounting.html	PROPN
ajbmeb-1967	90	21	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-auditing%20accounting.html	https://www.journalofaccountancy.com/podcast/cpa-news-digital-assets-auditing%20accounting.html	PROPN