id	sid	tid	token	lemma	pos
ajbmeb-2817	1	1	american	american	PROPN
ajbmeb-2817	1	2	journal	journal	PROPN
ajbmeb-2817	1	3	of	of	ADP
ajbmeb-2817	1	4	business	business	NOUN
ajbmeb-2817	1	5	management	management	NOUN
ajbmeb-2817	1	6	,	,	PUNCT
ajbmeb-2817	1	7	economics	economic	NOUN
ajbmeb-2817	1	8	and	and	CCONJ
ajbmeb-2817	1	9	banking	banking	NOUN
ajbmeb-2817	1	10	issn	issn	PROPN
ajbmeb-2817	1	11	(	(	PUNCT
ajbmeb-2817	1	12	e	e	NOUN
ajbmeb-2817	1	13	):	):	PUNCT
ajbmeb-2817	1	14	2832	2832	NUM
ajbmeb-2817	1	15	-	-	SYM
ajbmeb-2817	1	16	8078	8078	NUM
ajbmeb-2817	1	17	volume	volume	NOUN
ajbmeb-2817	1	18	34	34	NUM
ajbmeb-2817	1	19	,	,	PUNCT
ajbmeb-2817	1	20	march	march	PROPN
ajbmeb-2817	1	21	2025	2025	NUM
ajbmeb-2817	1	22	p	p	NOUN
ajbmeb-2817	2	1	a	a	DET
ajbmeb-2817	2	2	g	g	NOUN
ajbmeb-2817	2	3	e	e	NOUN
ajbmeb-2817	2	4	|	|	ADV
ajbmeb-2817	2	5	116	116	NUM
ajbmeb-2817	2	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	2	7	human	human	ADJ
ajbmeb-2817	2	8	resource	resource	NOUN
ajbmeb-2817	2	9	accounting	accounting	NOUN
ajbmeb-2817	2	10	and	and	CCONJ
ajbmeb-2817	2	11	firm	firm	ADJ
ajbmeb-2817	2	12	profitability	profitability	NOUN
ajbmeb-2817	2	13	in	in	ADP
ajbmeb-2817	2	14	nigeria	nigeria	PROPN
ajbmeb-2817	2	15	:	:	PUNCT
ajbmeb-2817	2	16	analysis	analysis	NOUN
ajbmeb-2817	2	17	of	of	ADP
ajbmeb-2817	2	18	nigerian	nigerian	PROPN
ajbmeb-2817	2	19	breweries	breweries	PROPN
ajbmeb-2817	2	20	plc	plc	PROPN
ajbmeb-2817	2	21	syder	syder	PROPN
ajbmeb-2817	2	22	,	,	PUNCT
ajbmeb-2817	2	23	inuadume	inuadume	PROPN
ajbmeb-2817	2	24	daniel	daniel	PROPN
ajbmeb-2817	2	25	(	(	PUNCT
ajbmeb-2817	2	26	ph.d	ph.d	PROPN
ajbmeb-2817	2	27	)	)	PUNCT
ajbmeb-2817	2	28	,	,	PUNCT
ajbmeb-2817	2	29	department	department	NOUN
ajbmeb-2817	2	30	of	of	ADP
ajbmeb-2817	2	31	accounting	accounting	PROPN
ajbmeb-2817	2	32	,	,	PUNCT
ajbmeb-2817	2	33	university	university	NOUN
ajbmeb-2817	2	34	of	of	ADP
ajbmeb-2817	2	35	port	port	PROPN
ajbmeb-2817	2	36	harcourt	harcourt	PROPN
ajbmeb-2817	2	37	.	.	PUNCT
ajbmeb-2817	3	1	inuadume	inuadume	PROPN
ajbmeb-2817	3	2	syder@uniport.edu.ng	syder@uniport.edu.ng	PROPN
ajbmeb-2817	3	3	.	.	PUNCT
ajbmeb-2817	4	1	akandu	akandu	PROPN
ajbmeb-2817	4	2	,	,	PUNCT
ajbmeb-2817	4	3	chituru	chituru	PROPN
ajbmeb-2817	4	4	justice	justice	PROPN
ajbmeb-2817	4	5	(	(	PUNCT
ajbmeb-2817	4	6	ph.d	ph.d	PROPN
ajbmeb-2817	4	7	)	)	PUNCT
ajbmeb-2817	4	8	,	,	PUNCT
ajbmeb-2817	4	9	audit	audit	NOUN
ajbmeb-2817	4	10	unit	unit	NOUN
ajbmeb-2817	4	11	,	,	PUNCT
ajbmeb-2817	4	12	university	university	PROPN
ajbmeb-2817	4	13	of	of	ADP
ajbmeb-2817	4	14	port	port	NOUN
ajbmeb-2817	4	15	harcourt	harcourt	PROPN
ajbmeb-2817	4	16	.	.	PUNCT
ajbmeb-2817	5	1	eskandu@yahoo.com	eskandu@yahoo.com	X
ajbmeb-2817	5	2	.	.	PUNCT
ajbmeb-2817	6	1	a	a	DET
ajbmeb-2817	6	2	b	b	PROPN
ajbmeb-2817	6	3	s	s	ADP
ajbmeb-2817	6	4	t	t	PROPN
ajbmeb-2817	6	5	r	r	NOUN
ajbmeb-2817	6	6	a	a	DET
ajbmeb-2817	6	7	c	c	NOUN
ajbmeb-2817	6	8	t	t	NOUN
ajbmeb-2817	6	9	k	k	X
ajbmeb-2817	6	10	e	e	PROPN
ajbmeb-2817	6	11	y	y	PROPN
ajbmeb-2817	6	12	w	w	NOUN
ajbmeb-2817	6	13	o	o	NOUN
ajbmeb-2817	6	14	r	r	NOUN
ajbmeb-2817	6	15	d	d	NOUN
ajbmeb-2817	6	16	s	s	AUX
ajbmeb-2817	6	17	triggered	trigger	VERB
ajbmeb-2817	6	18	by	by	ADP
ajbmeb-2817	6	19	the	the	DET
ajbmeb-2817	6	20	corporate	corporate	ADJ
ajbmeb-2817	6	21	goal	goal	NOUN
ajbmeb-2817	6	22	to	to	PART
ajbmeb-2817	6	23	brew	brew	VERB
ajbmeb-2817	6	24	the	the	DET
ajbmeb-2817	6	25	world	world	NOUN
ajbmeb-2817	6	26	from	from	ADP
ajbmeb-2817	6	27	barley	barley	NOUN
ajbmeb-2817	6	28	to	to	ADP
ajbmeb-2817	6	29	bar	bar	NOUN
ajbmeb-2817	6	30	and	and	CCONJ
ajbmeb-2817	6	31	identified	identify	VERB
ajbmeb-2817	6	32	the	the	DET
ajbmeb-2817	6	33	input	input	NOUN
ajbmeb-2817	6	34	of	of	ADP
ajbmeb-2817	6	35	human	human	ADJ
ajbmeb-2817	6	36	resource	resource	NOUN
ajbmeb-2817	6	37	at	at	ADP
ajbmeb-2817	6	38	it	it	PRON
ajbmeb-2817	6	39	.	.	PUNCT
ajbmeb-2817	7	1	the	the	DET
ajbmeb-2817	7	2	study	study	NOUN
ajbmeb-2817	7	3	looked	look	VERB
ajbmeb-2817	7	4	at	at	ADP
ajbmeb-2817	7	5	how	how	SCONJ
ajbmeb-2817	7	6	human	human	ADJ
ajbmeb-2817	7	7	resource	resource	NOUN
ajbmeb-2817	7	8	accounting	accounting	NOUN
ajbmeb-2817	7	9	affected	affect	VERB
ajbmeb-2817	7	10	the	the	DET
ajbmeb-2817	7	11	profitability	profitability	NOUN
ajbmeb-2817	7	12	of	of	ADP
ajbmeb-2817	7	13	businesses	business	NOUN
ajbmeb-2817	7	14	with	with	ADP
ajbmeb-2817	7	15	emphasis	emphasis	NOUN
ajbmeb-2817	7	16	on	on	ADP
ajbmeb-2817	7	17	nigerian	nigerian	PROPN
ajbmeb-2817	7	18	breweries	breweries	PROPN
ajbmeb-2817	7	19	plc	plc	PROPN
ajbmeb-2817	7	20	.	.	PUNCT
ajbmeb-2817	8	1	disclosure	disclosure	NOUN
ajbmeb-2817	8	2	of	of	ADP
ajbmeb-2817	8	3	employee	employee	NOUN
ajbmeb-2817	8	4	training	training	NOUN
ajbmeb-2817	8	5	cost	cost	NOUN
ajbmeb-2817	8	6	,	,	PUNCT
ajbmeb-2817	8	7	employee	employee	NOUN
ajbmeb-2817	8	8	healthcare	healthcare	NOUN
ajbmeb-2817	8	9	and	and	CCONJ
ajbmeb-2817	8	10	employee	employee	NOUN
ajbmeb-2817	8	11	welfare	welfare	NOUN
ajbmeb-2817	8	12	was	be	AUX
ajbmeb-2817	8	13	used	use	VERB
ajbmeb-2817	8	14	to	to	PART
ajbmeb-2817	8	15	measure	measure	VERB
ajbmeb-2817	8	16	human	human	ADJ
ajbmeb-2817	8	17	resource	resource	NOUN
ajbmeb-2817	8	18	accounting	accounting	NOUN
ajbmeb-2817	8	19	,	,	PUNCT
ajbmeb-2817	8	20	while	while	SCONJ
ajbmeb-2817	8	21	profit	profit	NOUN
ajbmeb-2817	8	22	after	after	ADP
ajbmeb-2817	8	23	tax	tax	NOUN
ajbmeb-2817	8	24	was	be	AUX
ajbmeb-2817	8	25	employed	employ	VERB
ajbmeb-2817	8	26	to	to	PART
ajbmeb-2817	8	27	measure	measure	VERB
ajbmeb-2817	8	28	firm	firm	ADJ
ajbmeb-2817	8	29	profitability	profitability	NOUN
ajbmeb-2817	8	30	.	.	PUNCT
ajbmeb-2817	9	1	ex	ex	PRON
ajbmeb-2817	9	2	post	post	X
ajbmeb-2817	9	3	facto	facto	X
ajbmeb-2817	9	4	design	design	NOUN
ajbmeb-2817	9	5	was	be	AUX
ajbmeb-2817	9	6	adopted	adopt	VERB
ajbmeb-2817	9	7	to	to	PART
ajbmeb-2817	9	8	collect	collect	VERB
ajbmeb-2817	9	9	historic	historic	ADJ
ajbmeb-2817	9	10	economic	economic	ADJ
ajbmeb-2817	9	11	events	event	NOUN
ajbmeb-2817	9	12	of	of	ADP
ajbmeb-2817	9	13	the	the	DET
ajbmeb-2817	9	14	firm	firm	NOUN
ajbmeb-2817	9	15	for	for	ADP
ajbmeb-2817	9	16	behavioural	behavioural	ADJ
ajbmeb-2817	9	17	analysis	analysis	NOUN
ajbmeb-2817	9	18	.	.	PUNCT
ajbmeb-2817	10	1	data	datum	NOUN
ajbmeb-2817	10	2	were	be	AUX
ajbmeb-2817	10	3	obtained	obtain	VERB
ajbmeb-2817	10	4	from	from	ADP
ajbmeb-2817	10	5	annual	annual	ADJ
ajbmeb-2817	10	6	reports	report	NOUN
ajbmeb-2817	10	7	from	from	ADP
ajbmeb-2817	10	8	2015	2015	NUM
ajbmeb-2817	10	9	to	to	ADP
ajbmeb-2817	10	10	2024	2024	NUM
ajbmeb-2817	10	11	by	by	ADP
ajbmeb-2817	10	12	content	content	NOUN
ajbmeb-2817	10	13	analysis	analysis	NOUN
ajbmeb-2817	10	14	.	.	PUNCT
ajbmeb-2817	11	1	econometric	econometric	ADJ
ajbmeb-2817	11	2	models	model	NOUN
ajbmeb-2817	11	3	and	and	CCONJ
ajbmeb-2817	11	4	residual	residual	ADJ
ajbmeb-2817	11	5	estimation	estimation	NOUN
ajbmeb-2817	11	6	procedures	procedure	NOUN
ajbmeb-2817	11	7	were	be	AUX
ajbmeb-2817	11	8	employed	employ	VERB
ajbmeb-2817	11	9	with	with	ADP
ajbmeb-2817	11	10	the	the	DET
ajbmeb-2817	11	11	aid	aid	NOUN
ajbmeb-2817	11	12	of	of	ADP
ajbmeb-2817	11	13	e	e	NOUN
ajbmeb-2817	11	14	-	-	NOUN
ajbmeb-2817	11	15	views	view	NOUN
ajbmeb-2817	11	16	software	software	NOUN
ajbmeb-2817	11	17	.	.	PUNCT
ajbmeb-2817	12	1	the	the	DET
ajbmeb-2817	12	2	analytical	analytical	ADJ
ajbmeb-2817	12	3	procedures	procedure	NOUN
ajbmeb-2817	12	4	involved	involve	VERB
ajbmeb-2817	12	5	descriptive	descriptive	ADJ
ajbmeb-2817	12	6	statistics	statistic	NOUN
ajbmeb-2817	12	7	with	with	ADP
ajbmeb-2817	12	8	jacque	jacque	ADJ
ajbmeb-2817	12	9	-	-	PUNCT
ajbmeb-2817	12	10	bera	bera	NOUN
ajbmeb-2817	12	11	test	test	NOUN
ajbmeb-2817	12	12	of	of	ADP
ajbmeb-2817	12	13	data	datum	NOUN
ajbmeb-2817	12	14	series	series	PROPN
ajbmeb-2817	12	15	,	,	PUNCT
ajbmeb-2817	12	16	stationarity	stationarity	NOUN
ajbmeb-2817	12	17	test	test	NOUN
ajbmeb-2817	12	18	to	to	PART
ajbmeb-2817	12	19	ascertain	ascertain	VERB
ajbmeb-2817	12	20	normality	normality	NOUN
ajbmeb-2817	12	21	with	with	ADP
ajbmeb-2817	12	22	augmented	augment	VERB
ajbmeb-2817	12	23	dickey	dickey	PROPN
ajbmeb-2817	12	24	fuller	full	ADJ
ajbmeb-2817	12	25	and	and	CCONJ
ajbmeb-2817	12	26	phillips	phillips	PROPN
ajbmeb-2817	12	27	-	-	PUNCT
ajbmeb-2817	12	28	perron	perron	PROPN
ajbmeb-2817	12	29	,	,	PUNCT
ajbmeb-2817	12	30	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	12	31	test	test	NOUN
ajbmeb-2817	12	32	with	with	ADP
ajbmeb-2817	12	33	breusch	breusch	ADJ
ajbmeb-2817	12	34	-	-	PUNCT
ajbmeb-2817	12	35	paga	paga	NOUN
ajbmeb-2817	12	36	-	-	PUNCT
ajbmeb-2817	12	37	gregory	gregory	NOUN
ajbmeb-2817	12	38	model	model	NOUN
ajbmeb-2817	12	39	,	,	PUNCT
ajbmeb-2817	12	40	multiple	multiple	ADJ
ajbmeb-2817	12	41	regression	regression	NOUN
ajbmeb-2817	12	42	and	and	CCONJ
ajbmeb-2817	12	43	hypothetical	hypothetical	ADJ
ajbmeb-2817	12	44	test	test	NOUN
ajbmeb-2817	12	45	.	.	PUNCT
ajbmeb-2817	13	1	the	the	DET
ajbmeb-2817	13	2	results	result	NOUN
ajbmeb-2817	13	3	indicate	indicate	VERB
ajbmeb-2817	13	4	the	the	DET
ajbmeb-2817	13	5	log	log	NOUN
ajbmeb-2817	13	6	of	of	ADP
ajbmeb-2817	13	7	employee	employee	NOUN
ajbmeb-2817	13	8	training	training	NOUN
ajbmeb-2817	13	9	cost	cost	NOUN
ajbmeb-2817	13	10	impacts	impact	NOUN
ajbmeb-2817	13	11	significantly	significantly	ADV
ajbmeb-2817	13	12	on	on	ADP
ajbmeb-2817	13	13	log	log	NOUN
ajbmeb-2817	13	14	of	of	ADP
ajbmeb-2817	13	15	profit	profit	NOUN
ajbmeb-2817	13	16	after	after	ADP
ajbmeb-2817	13	17	tax	tax	NOUN
ajbmeb-2817	13	18	.	.	PUNCT
ajbmeb-2817	14	1	similarly	similarly	ADV
ajbmeb-2817	14	2	,	,	PUNCT
ajbmeb-2817	14	3	log	log	NOUN
ajbmeb-2817	14	4	of	of	ADP
ajbmeb-2817	14	5	employee	employee	NOUN
ajbmeb-2817	14	6	healthcare	healthcare	NOUN
ajbmeb-2817	14	7	cost	cost	NOUN
ajbmeb-2817	14	8	impacts	impact	NOUN
ajbmeb-2817	14	9	significantly	significantly	ADV
ajbmeb-2817	14	10	on	on	ADP
ajbmeb-2817	14	11	the	the	DET
ajbmeb-2817	14	12	log	log	NOUN
ajbmeb-2817	14	13	of	of	ADP
ajbmeb-2817	14	14	profit	profit	NOUN
ajbmeb-2817	14	15	after	after	ADP
ajbmeb-2817	14	16	tax	tax	NOUN
ajbmeb-2817	14	17	.	.	PUNCT
ajbmeb-2817	15	1	however	however	ADV
ajbmeb-2817	15	2	,	,	PUNCT
ajbmeb-2817	15	3	the	the	DET
ajbmeb-2817	15	4	log	log	NOUN
ajbmeb-2817	15	5	of	of	ADP
ajbmeb-2817	15	6	employee	employee	NOUN
ajbmeb-2817	15	7	welfare	welfare	NOUN
ajbmeb-2817	15	8	cost	cost	NOUN
ajbmeb-2817	15	9	impacts	impact	NOUN
ajbmeb-2817	15	10	insignificantly	insignificantly	ADV
ajbmeb-2817	15	11	on	on	ADP
ajbmeb-2817	15	12	the	the	DET
ajbmeb-2817	15	13	log	log	NOUN
ajbmeb-2817	15	14	of	of	ADP
ajbmeb-2817	15	15	profit	profit	NOUN
ajbmeb-2817	15	16	after	after	ADP
ajbmeb-2817	15	17	tax	tax	NOUN
ajbmeb-2817	15	18	.	.	PUNCT
ajbmeb-2817	16	1	the	the	DET
ajbmeb-2817	16	2	study	study	NOUN
ajbmeb-2817	16	3	concludes	conclude	VERB
ajbmeb-2817	16	4	that	that	SCONJ
ajbmeb-2817	16	5	investment	investment	NOUN
ajbmeb-2817	16	6	in	in	ADP
ajbmeb-2817	16	7	accounting	account	VERB
ajbmeb-2817	16	8	for	for	ADP
ajbmeb-2817	16	9	human	human	ADJ
ajbmeb-2817	16	10	resources	resource	NOUN
ajbmeb-2817	16	11	significantly	significantly	ADV
ajbmeb-2817	16	12	affects	affect	VERB
ajbmeb-2817	16	13	profitability	profitability	NOUN
ajbmeb-2817	16	14	,	,	PUNCT
ajbmeb-2817	16	15	although	although	SCONJ
ajbmeb-2817	16	16	the	the	DET
ajbmeb-2817	16	17	dimension	dimension	NOUN
ajbmeb-2817	16	18	of	of	ADP
ajbmeb-2817	16	19	employee	employee	NOUN
ajbmeb-2817	16	20	welfare	welfare	NOUN
ajbmeb-2817	16	21	was	be	AUX
ajbmeb-2817	16	22	insignificant	insignificant	ADJ
ajbmeb-2817	16	23	.	.	PUNCT
ajbmeb-2817	17	1	it	it	PRON
ajbmeb-2817	17	2	was	be	AUX
ajbmeb-2817	17	3	therefore	therefore	ADV
ajbmeb-2817	17	4	recommended	recommend	VERB
ajbmeb-2817	17	5	that	that	SCONJ
ajbmeb-2817	17	6	despite	despite	SCONJ
ajbmeb-2817	17	7	setbacks	setback	NOUN
ajbmeb-2817	17	8	in	in	ADP
ajbmeb-2817	17	9	measurement	measurement	NOUN
ajbmeb-2817	17	10	,	,	PUNCT
ajbmeb-2817	17	11	human	human	ADJ
ajbmeb-2817	17	12	resource	resource	NOUN
ajbmeb-2817	17	13	accounting	accounting	NOUN
ajbmeb-2817	17	14	practices	practice	NOUN
ajbmeb-2817	17	15	should	should	AUX
ajbmeb-2817	17	16	be	be	AUX
ajbmeb-2817	17	17	integrated	integrate	VERB
ajbmeb-2817	17	18	in	in	ADP
ajbmeb-2817	17	19	the	the	DET
ajbmeb-2817	17	20	business	business	NOUN
ajbmeb-2817	17	21	model	model	NOUN
ajbmeb-2817	17	22	and	and	CCONJ
ajbmeb-2817	17	23	financial	financial	ADJ
ajbmeb-2817	17	24	reporting	reporting	NOUN
ajbmeb-2817	17	25	model	model	NOUN
ajbmeb-2817	17	26	of	of	ADP
ajbmeb-2817	17	27	nigerian	nigerian	PROPN
ajbmeb-2817	17	28	breweries	breweries	PROPN
ajbmeb-2817	17	29	plc	plc	PROPN
ajbmeb-2817	17	30	as	as	SCONJ
ajbmeb-2817	17	31	it	it	PRON
ajbmeb-2817	17	32	impact	impact	VERB
ajbmeb-2817	17	33	positively	positively	ADV
ajbmeb-2817	17	34	on	on	ADP
ajbmeb-2817	17	35	the	the	DET
ajbmeb-2817	17	36	firm	firm	ADJ
ajbmeb-2817	17	37	profitability	profitability	NOUN
ajbmeb-2817	17	38	.	.	PUNCT
ajbmeb-2817	18	1	profitability	profitability	NOUN
ajbmeb-2817	18	2	,	,	PUNCT
ajbmeb-2817	18	3	human	human	ADJ
ajbmeb-2817	18	4	resource	resource	NOUN
ajbmeb-2817	18	5	,	,	PUNCT
ajbmeb-2817	18	6	accounting	accounting	NOUN
ajbmeb-2817	18	7	,	,	PUNCT
ajbmeb-2817	18	8	investment	investment	NOUN
ajbmeb-2817	18	9	american	american	ADJ
ajbmeb-2817	18	10	journal	journal	PROPN
ajbmeb-2817	18	11	of	of	ADP
ajbmeb-2817	18	12	business	business	NOUN
ajbmeb-2817	18	13	management	management	NOUN
ajbmeb-2817	18	14	,	,	PUNCT
ajbmeb-2817	18	15	economics	economic	NOUN
ajbmeb-2817	18	16	and	and	CCONJ
ajbmeb-2817	18	17	banking	banking	NOUN
ajbmeb-2817	18	18	volume	volume	NOUN
ajbmeb-2817	18	19	34	34	NUM
ajbmeb-2817	18	20	march	march	PROPN
ajbmeb-2817	18	21	2025	2025	NUM
ajbmeb-2817	18	22	p	p	NOUN
ajbmeb-2817	18	23	a	a	PRON
ajbmeb-2817	18	24	g	g	NOUN
ajbmeb-2817	18	25	e	e	NOUN
ajbmeb-2817	18	26	|	|	ADV
ajbmeb-2817	18	27	117	117	NUM
ajbmeb-2817	18	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	18	29	introduction	introduction	NOUN
ajbmeb-2817	18	30	the	the	DET
ajbmeb-2817	18	31	nigerian	nigerian	PROPN
ajbmeb-2817	18	32	breweries	breweries	PROPN
ajbmeb-2817	18	33	plc	plc	PROPN
ajbmeb-2817	18	34	.	.	PROPN
ajbmeb-2817	18	35	had	have	AUX
ajbmeb-2817	18	36	contributed	contribute	VERB
ajbmeb-2817	18	37	immensely	immensely	ADV
ajbmeb-2817	18	38	to	to	ADP
ajbmeb-2817	18	39	the	the	DET
ajbmeb-2817	18	40	nigerian	nigerian	ADJ
ajbmeb-2817	18	41	economy	economy	NOUN
ajbmeb-2817	18	42	on	on	ADP
ajbmeb-2817	18	43	diverse	diverse	ADJ
ajbmeb-2817	18	44	responsible	responsible	ADJ
ajbmeb-2817	18	45	fronts	front	NOUN
ajbmeb-2817	18	46	since	since	SCONJ
ajbmeb-2817	18	47	inception	inception	NOUN
ajbmeb-2817	18	48	in	in	ADP
ajbmeb-2817	18	49	1946	1946	NUM
ajbmeb-2817	18	50	.	.	PUNCT
ajbmeb-2817	19	1	abubakar	abubakar	PROPN
ajbmeb-2817	19	2	and	and	CCONJ
ajbmeb-2817	19	3	lamidi	lamidi	PROPN
ajbmeb-2817	19	4	(	(	PUNCT
ajbmeb-2817	19	5	2021	2021	NUM
ajbmeb-2817	19	6	)	)	PUNCT
ajbmeb-2817	19	7	affirmed	affirm	VERB
ajbmeb-2817	19	8	that	that	SCONJ
ajbmeb-2817	19	9	the	the	DET
ajbmeb-2817	19	10	firm	firm	NOUN
ajbmeb-2817	19	11	made	make	VERB
ajbmeb-2817	19	12	a	a	DET
ajbmeb-2817	19	13	paradigm	paradigm	NOUN
ajbmeb-2817	19	14	shift	shift	NOUN
ajbmeb-2817	19	15	in	in	ADP
ajbmeb-2817	19	16	the	the	DET
ajbmeb-2817	19	17	nigerian	nigerian	ADJ
ajbmeb-2817	19	18	beer	beer	NOUN
ajbmeb-2817	19	19	market	market	NOUN
ajbmeb-2817	19	20	by	by	ADP
ajbmeb-2817	19	21	introducing	introduce	VERB
ajbmeb-2817	19	22	high	high	ADJ
ajbmeb-2817	19	23	quality	quality	NOUN
ajbmeb-2817	19	24	standards	standard	NOUN
ajbmeb-2817	19	25	,	,	PUNCT
ajbmeb-2817	19	26	strategically	strategically	ADV
ajbmeb-2817	19	27	competitive	competitive	ADJ
ajbmeb-2817	19	28	brands	brand	NOUN
ajbmeb-2817	19	29	,	,	PUNCT
ajbmeb-2817	19	30	innovative	innovative	ADJ
ajbmeb-2817	19	31	input	input	NOUN
ajbmeb-2817	19	32	,	,	PUNCT
ajbmeb-2817	19	33	massive	massive	ADJ
ajbmeb-2817	19	34	job	job	NOUN
ajbmeb-2817	19	35	creation	creation	NOUN
ajbmeb-2817	19	36	,	,	PUNCT
ajbmeb-2817	19	37	huge	huge	ADJ
ajbmeb-2817	19	38	revenue	revenue	NOUN
ajbmeb-2817	19	39	generation	generation	NOUN
ajbmeb-2817	19	40	,	,	PUNCT
ajbmeb-2817	19	41	influential	influential	ADJ
ajbmeb-2817	19	42	marketing	marketing	NOUN
ajbmeb-2817	19	43	strategies	strategy	NOUN
ajbmeb-2817	19	44	,	,	PUNCT
ajbmeb-2817	19	45	corporate	corporate	ADJ
ajbmeb-2817	19	46	social	social	ADJ
ajbmeb-2817	19	47	responsibility	responsibility	NOUN
ajbmeb-2817	19	48	initiatives	initiative	NOUN
ajbmeb-2817	19	49	,	,	PUNCT
ajbmeb-2817	19	50	community	community	NOUN
ajbmeb-2817	19	51	and	and	CCONJ
ajbmeb-2817	19	52	environmental	environmental	ADJ
ajbmeb-2817	19	53	sustainability	sustainability	NOUN
ajbmeb-2817	19	54	.	.	PUNCT
ajbmeb-2817	20	1	spurred	spur	VERB
ajbmeb-2817	20	2	by	by	ADP
ajbmeb-2817	20	3	the	the	DET
ajbmeb-2817	20	4	corporate	corporate	ADJ
ajbmeb-2817	20	5	responsibility	responsibility	NOUN
ajbmeb-2817	20	6	to	to	PART
ajbmeb-2817	20	7	brew	brew	VERB
ajbmeb-2817	20	8	a	a	DET
ajbmeb-2817	20	9	better	well	ADJ
ajbmeb-2817	20	10	world	world	NOUN
ajbmeb-2817	20	11	from	from	ADP
ajbmeb-2817	20	12	barley	barley	NOUN
ajbmeb-2817	20	13	to	to	ADP
ajbmeb-2817	20	14	bar	bar	NOUN
ajbmeb-2817	20	15	,	,	PUNCT
ajbmeb-2817	20	16	the	the	DET
ajbmeb-2817	20	17	largest	large	ADJ
ajbmeb-2817	20	18	brewing	brew	VERB
ajbmeb-2817	20	19	company	company	NOUN
ajbmeb-2817	20	20	in	in	ADP
ajbmeb-2817	20	21	nigeria	nigeria	PROPN
ajbmeb-2817	20	22	sustained	sustain	VERB
ajbmeb-2817	20	23	a	a	DET
ajbmeb-2817	20	24	seventy	seventy	NUM
ajbmeb-2817	20	25	nine	nine	NUM
ajbmeb-2817	20	26	year	year	NOUN
ajbmeb-2817	20	27	effort	effort	NOUN
ajbmeb-2817	20	28	of	of	ADP
ajbmeb-2817	20	29	strategic	strategic	ADJ
ajbmeb-2817	20	30	business	business	NOUN
ajbmeb-2817	20	31	cost	cost	NOUN
ajbmeb-2817	20	32	leadership	leadership	NOUN
ajbmeb-2817	20	33	and	and	CCONJ
ajbmeb-2817	20	34	market	market	NOUN
ajbmeb-2817	20	35	leadership	leadership	NOUN
ajbmeb-2817	20	36	despite	despite	SCONJ
ajbmeb-2817	20	37	the	the	DET
ajbmeb-2817	20	38	intermittent	intermittent	ADJ
ajbmeb-2817	20	39	upsurge	upsurge	NOUN
ajbmeb-2817	20	40	of	of	ADP
ajbmeb-2817	20	41	socio	socio	NOUN
ajbmeb-2817	20	42	-	-	PUNCT
ajbmeb-2817	20	43	economic	economic	ADJ
ajbmeb-2817	20	44	,	,	PUNCT
ajbmeb-2817	20	45	political	political	ADJ
ajbmeb-2817	20	46	and	and	CCONJ
ajbmeb-2817	20	47	environmental	environmental	ADJ
ajbmeb-2817	20	48	challenges	challenge	NOUN
ajbmeb-2817	20	49	in	in	ADP
ajbmeb-2817	20	50	nigeria	nigeria	PRON
ajbmeb-2817	20	51	;	;	PUNCT
ajbmeb-2817	20	52	such	such	ADJ
ajbmeb-2817	20	53	as	as	ADP
ajbmeb-2817	20	54	:	:	PUNCT
ajbmeb-2817	20	55	inflationary	inflationary	ADJ
ajbmeb-2817	20	56	trend	trend	NOUN
ajbmeb-2817	20	57	,	,	PUNCT
ajbmeb-2817	20	58	foreign	foreign	ADJ
ajbmeb-2817	20	59	exchange	exchange	NOUN
ajbmeb-2817	20	60	rate	rate	NOUN
ajbmeb-2817	20	61	,	,	PUNCT
ajbmeb-2817	20	62	interest	interest	NOUN
ajbmeb-2817	20	63	rate	rate	NOUN
ajbmeb-2817	20	64	,	,	PUNCT
ajbmeb-2817	20	65	other	other	ADJ
ajbmeb-2817	20	66	monetary	monetary	ADJ
ajbmeb-2817	20	67	policy	policy	NOUN
ajbmeb-2817	20	68	issues	issue	NOUN
ajbmeb-2817	20	69	,	,	PUNCT
ajbmeb-2817	20	70	recession	recession	NOUN
ajbmeb-2817	20	71	,	,	PUNCT
ajbmeb-2817	20	72	covid-19	covid-19	PROPN
ajbmeb-2817	20	73	,	,	PUNCT
ajbmeb-2817	20	74	insecurity	insecurity	NOUN
ajbmeb-2817	20	75	,	,	PUNCT
ajbmeb-2817	20	76	and	and	CCONJ
ajbmeb-2817	20	77	other	other	ADJ
ajbmeb-2817	20	78	factors	factor	NOUN
ajbmeb-2817	20	79	influencing	influence	VERB
ajbmeb-2817	20	80	business	business	NOUN
ajbmeb-2817	20	81	objectives	objective	NOUN
ajbmeb-2817	20	82	negatively	negatively	ADV
ajbmeb-2817	20	83	.	.	PUNCT
ajbmeb-2817	21	1	nigerian	nigerian	PROPN
ajbmeb-2817	21	2	breweries	brewerie	VERB
ajbmeb-2817	21	3	annual	annual	ADJ
ajbmeb-2817	21	4	report	report	NOUN
ajbmeb-2817	21	5	(	(	PUNCT
ajbmeb-2817	21	6	2021	2021	NUM
ajbmeb-2817	21	7	)	)	PUNCT
ajbmeb-2817	21	8	,	,	PUNCT
ajbmeb-2817	21	9	states	state	VERB
ajbmeb-2817	21	10	that	that	SCONJ
ajbmeb-2817	21	11	the	the	DET
ajbmeb-2817	21	12	company	company	NOUN
ajbmeb-2817	21	13	launched	launch	VERB
ajbmeb-2817	21	14	her	her	PRON
ajbmeb-2817	21	15	first	first	ADJ
ajbmeb-2817	21	16	landmark	landmark	NOUN
ajbmeb-2817	21	17	product	product	NOUN
ajbmeb-2817	21	18	,	,	PUNCT
ajbmeb-2817	21	19	star	star	NOUN
ajbmeb-2817	21	20	larger	large	ADJ
ajbmeb-2817	21	21	beer	beer	NOUN
ajbmeb-2817	21	22	with	with	ADP
ajbmeb-2817	21	23	a	a	DET
ajbmeb-2817	21	24	brewery	brewery	NOUN
ajbmeb-2817	21	25	at	at	ADP
ajbmeb-2817	21	26	lagos	lago	NOUN
ajbmeb-2817	21	27	in	in	ADP
ajbmeb-2817	21	28	1949	1949	NUM
ajbmeb-2817	21	29	,	,	PUNCT
ajbmeb-2817	21	30	next	next	ADV
ajbmeb-2817	21	31	was	be	AUX
ajbmeb-2817	21	32	at	at	ADP
ajbmeb-2817	21	33	aba	aba	PROPN
ajbmeb-2817	21	34	in	in	ADP
ajbmeb-2817	21	35	1957	1957	NUM
ajbmeb-2817	21	36	,	,	PUNCT
ajbmeb-2817	21	37	kaduna	kaduna	PROPN
ajbmeb-2817	21	38	in	in	ADP
ajbmeb-2817	21	39	1963	1963	NUM
ajbmeb-2817	21	40	,	,	PUNCT
ajbmeb-2817	21	41	ibadan	ibadan	PROPN
ajbmeb-2817	21	42	in	in	ADP
ajbmeb-2817	21	43	1982	1982	NUM
ajbmeb-2817	21	44	and	and	CCONJ
ajbmeb-2817	21	45	other	other	ADJ
ajbmeb-2817	21	46	diverse	diverse	ADJ
ajbmeb-2817	21	47	locations	location	NOUN
ajbmeb-2817	21	48	in	in	ADP
ajbmeb-2817	21	49	due	due	ADJ
ajbmeb-2817	21	50	course	course	NOUN
ajbmeb-2817	21	51	.	.	PUNCT
ajbmeb-2817	22	1	the	the	DET
ajbmeb-2817	22	2	business	business	NOUN
ajbmeb-2817	22	3	entity	entity	NOUN
ajbmeb-2817	22	4	consistently	consistently	ADV
ajbmeb-2817	22	5	reported	report	VERB
ajbmeb-2817	22	6	sound	sound	ADJ
ajbmeb-2817	22	7	financial	financial	ADJ
ajbmeb-2817	22	8	performance	performance	NOUN
ajbmeb-2817	22	9	and	and	CCONJ
ajbmeb-2817	22	10	healthy	healthy	ADJ
ajbmeb-2817	22	11	financial	financial	ADJ
ajbmeb-2817	22	12	position	position	NOUN
ajbmeb-2817	22	13	with	with	ADP
ajbmeb-2817	22	14	laudable	laudable	ADJ
ajbmeb-2817	22	15	market	market	NOUN
ajbmeb-2817	22	16	capitalization	capitalization	NOUN
ajbmeb-2817	22	17	as	as	ADP
ajbmeb-2817	22	18	three	three	NUM
ajbmeb-2817	22	19	hundred	hundred	NUM
ajbmeb-2817	22	20	and	and	CCONJ
ajbmeb-2817	22	21	thirty	thirty	NUM
ajbmeb-2817	22	22	seven	seven	NUM
ajbmeb-2817	22	23	billion	billion	NUM
ajbmeb-2817	22	24	naira	naira	NOUN
ajbmeb-2817	22	25	(	(	PUNCT
ajbmeb-2817	22	26	n337.1	n337.1	PROPN
ajbmeb-2817	22	27	billion	billion	NUM
ajbmeb-2817	22	28	)	)	PUNCT
ajbmeb-2817	22	29	in	in	ADP
ajbmeb-2817	22	30	2022	2022	NUM
ajbmeb-2817	22	31	;	;	PUNCT
ajbmeb-2817	22	32	despite	despite	SCONJ
ajbmeb-2817	22	33	the	the	DET
ajbmeb-2817	22	34	volatile	volatile	ADJ
ajbmeb-2817	22	35	business	business	NOUN
ajbmeb-2817	22	36	operating	operating	NOUN
ajbmeb-2817	22	37	environment	environment	NOUN
ajbmeb-2817	22	38	.	.	PUNCT
ajbmeb-2817	23	1	pham	pham	PROPN
ajbmeb-2817	23	2	,	,	PUNCT
ajbmeb-2817	23	3	chu	chu	PROPN
ajbmeb-2817	23	4	,	,	PUNCT
ajbmeb-2817	23	5	hoang	hoang	PROPN
ajbmeb-2817	23	6	and	and	CCONJ
ajbmeb-2817	23	7	lai	lai	PROPN
ajbmeb-2817	23	8	(	(	PUNCT
ajbmeb-2817	23	9	2022	2022	NUM
ajbmeb-2817	23	10	)	)	PUNCT
ajbmeb-2817	23	11	recognized	recognize	VERB
ajbmeb-2817	23	12	human	human	ADJ
ajbmeb-2817	23	13	resource	resource	NOUN
ajbmeb-2817	23	14	as	as	ADP
ajbmeb-2817	23	15	the	the	DET
ajbmeb-2817	23	16	source	source	NOUN
ajbmeb-2817	23	17	of	of	ADP
ajbmeb-2817	23	18	the	the	DET
ajbmeb-2817	23	19	laudable	laudable	ADJ
ajbmeb-2817	23	20	financial	financial	ADJ
ajbmeb-2817	23	21	performance	performance	NOUN
ajbmeb-2817	23	22	and	and	CCONJ
ajbmeb-2817	23	23	value	value	NOUN
ajbmeb-2817	23	24	in	in	ADP
ajbmeb-2817	23	25	any	any	DET
ajbmeb-2817	23	26	business	business	NOUN
ajbmeb-2817	23	27	entity	entity	NOUN
ajbmeb-2817	23	28	.	.	PUNCT
ajbmeb-2817	24	1	the	the	DET
ajbmeb-2817	24	2	effectiveness	effectiveness	NOUN
ajbmeb-2817	24	3	and	and	CCONJ
ajbmeb-2817	24	4	efficiency	efficiency	NOUN
ajbmeb-2817	24	5	that	that	PRON
ajbmeb-2817	24	6	translates	translate	VERB
ajbmeb-2817	24	7	in	in	ADP
ajbmeb-2817	24	8	commendable	commendable	ADJ
ajbmeb-2817	24	9	business	business	NOUN
ajbmeb-2817	24	10	performance	performance	NOUN
ajbmeb-2817	24	11	is	be	AUX
ajbmeb-2817	24	12	largely	largely	ADV
ajbmeb-2817	24	13	attributable	attributable	ADJ
ajbmeb-2817	24	14	to	to	ADP
ajbmeb-2817	24	15	the	the	DET
ajbmeb-2817	24	16	contributions	contribution	NOUN
ajbmeb-2817	24	17	of	of	ADP
ajbmeb-2817	24	18	human	human	ADJ
ajbmeb-2817	24	19	resource	resource	NOUN
ajbmeb-2817	24	20	team	team	NOUN
ajbmeb-2817	24	21	.	.	PUNCT
ajbmeb-2817	25	1	the	the	DET
ajbmeb-2817	25	2	accounting	accounting	NOUN
ajbmeb-2817	25	3	for	for	ADP
ajbmeb-2817	25	4	the	the	DET
ajbmeb-2817	25	5	cost	cost	NOUN
ajbmeb-2817	25	6	of	of	ADP
ajbmeb-2817	25	7	investment	investment	NOUN
ajbmeb-2817	25	8	in	in	ADP
ajbmeb-2817	25	9	the	the	DET
ajbmeb-2817	25	10	human	human	ADJ
ajbmeb-2817	25	11	resources	resource	NOUN
ajbmeb-2817	25	12	as	as	ADV
ajbmeb-2817	25	13	well	well	ADV
ajbmeb-2817	25	14	as	as	ADP
ajbmeb-2817	25	15	the	the	DET
ajbmeb-2817	25	16	related	relate	VERB
ajbmeb-2817	25	17	economic	economic	ADJ
ajbmeb-2817	25	18	benefits	benefit	NOUN
ajbmeb-2817	25	19	that	that	PRON
ajbmeb-2817	25	20	flow	flow	VERB
ajbmeb-2817	25	21	to	to	ADP
ajbmeb-2817	25	22	the	the	DET
ajbmeb-2817	25	23	entity	entity	NOUN
ajbmeb-2817	25	24	by	by	ADP
ajbmeb-2817	25	25	their	their	PRON
ajbmeb-2817	25	26	input	input	NOUN
ajbmeb-2817	25	27	therefore	therefore	ADV
ajbmeb-2817	25	28	will	will	AUX
ajbmeb-2817	25	29	make	make	VERB
ajbmeb-2817	25	30	the	the	DET
ajbmeb-2817	25	31	corporate	corporate	ADJ
ajbmeb-2817	25	32	reporting	reporting	NOUN
ajbmeb-2817	25	33	process	process	NOUN
ajbmeb-2817	25	34	faithful	faithful	ADJ
ajbmeb-2817	25	35	representative	representative	NOUN
ajbmeb-2817	25	36	.	.	PUNCT
ajbmeb-2817	26	1	the	the	DET
ajbmeb-2817	26	2	users	user	NOUN
ajbmeb-2817	26	3	of	of	ADP
ajbmeb-2817	26	4	accounting	accounting	NOUN
ajbmeb-2817	26	5	information	information	NOUN
ajbmeb-2817	26	6	provided	provide	VERB
ajbmeb-2817	26	7	in	in	ADP
ajbmeb-2817	26	8	nigerian	nigerian	PROPN
ajbmeb-2817	26	9	breweries	breweries	PROPN
ajbmeb-2817	26	10	plc	plc	PROPN
ajbmeb-2817	26	11	.	.	PUNCT
ajbmeb-2817	26	12	annual	annual	ADJ
ajbmeb-2817	26	13	report	report	NOUN
ajbmeb-2817	26	14	would	would	AUX
ajbmeb-2817	26	15	need	need	VERB
ajbmeb-2817	26	16	the	the	DET
ajbmeb-2817	26	17	human	human	ADJ
ajbmeb-2817	26	18	resource	resource	NOUN
ajbmeb-2817	26	19	accounting	accounting	NOUN
ajbmeb-2817	26	20	disclosure	disclosure	NOUN
ajbmeb-2817	26	21	for	for	ADP
ajbmeb-2817	26	22	informed	informed	ADJ
ajbmeb-2817	26	23	investment	investment	NOUN
ajbmeb-2817	26	24	decision	decision	NOUN
ajbmeb-2817	26	25	.	.	PUNCT
ajbmeb-2817	27	1	rabiu	rabiu	NOUN
ajbmeb-2817	27	2	(	(	PUNCT
ajbmeb-2817	27	3	2022	2022	NUM
ajbmeb-2817	27	4	)	)	PUNCT
ajbmeb-2817	27	5	argued	argue	VERB
ajbmeb-2817	27	6	that	that	SCONJ
ajbmeb-2817	27	7	because	because	SCONJ
ajbmeb-2817	27	8	the	the	DET
ajbmeb-2817	27	9	international	international	ADJ
ajbmeb-2817	27	10	financial	financial	ADJ
ajbmeb-2817	27	11	reporting	reporting	NOUN
ajbmeb-2817	27	12	standards	standard	NOUN
ajbmeb-2817	27	13	and	and	CCONJ
ajbmeb-2817	27	14	related	relate	VERB
ajbmeb-2817	27	15	national	national	ADJ
ajbmeb-2817	27	16	reporting	reporting	NOUN
ajbmeb-2817	27	17	laws	law	NOUN
ajbmeb-2817	27	18	are	be	AUX
ajbmeb-2817	27	19	not	not	PART
ajbmeb-2817	27	20	readily	readily	ADV
ajbmeb-2817	27	21	apparent	apparent	ADJ
ajbmeb-2817	27	22	,	,	PUNCT
ajbmeb-2817	27	23	business	business	NOUN
ajbmeb-2817	27	24	entities	entity	NOUN
ajbmeb-2817	27	25	reveal	reveal	VERB
ajbmeb-2817	27	26	different	different	ADJ
ajbmeb-2817	27	27	accounting	accounting	NOUN
ajbmeb-2817	27	28	information	information	NOUN
ajbmeb-2817	27	29	about	about	ADP
ajbmeb-2817	27	30	human	human	ADJ
ajbmeb-2817	27	31	resources	resource	NOUN
ajbmeb-2817	27	32	in	in	ADP
ajbmeb-2817	27	33	their	their	PRON
ajbmeb-2817	27	34	annual	annual	ADJ
ajbmeb-2817	27	35	reports	report	NOUN
ajbmeb-2817	27	36	.	.	PUNCT
ajbmeb-2817	28	1	this	this	DET
ajbmeb-2817	28	2	circumstance	circumstance	NOUN
ajbmeb-2817	28	3	has	have	AUX
ajbmeb-2817	28	4	far	far	ADV
ajbmeb-2817	28	5	reaching	reach	VERB
ajbmeb-2817	28	6	decision	decision	NOUN
ajbmeb-2817	28	7	making	make	VERB
ajbmeb-2817	28	8	implication	implication	NOUN
ajbmeb-2817	28	9	for	for	ADP
ajbmeb-2817	28	10	users	user	NOUN
ajbmeb-2817	28	11	of	of	ADP
ajbmeb-2817	28	12	accounting	account	VERB
ajbmeb-2817	28	13	information	information	NOUN
ajbmeb-2817	28	14	and	and	CCONJ
ajbmeb-2817	28	15	the	the	DET
ajbmeb-2817	28	16	reporting	reporting	NOUN
ajbmeb-2817	28	17	entity	entity	NOUN
ajbmeb-2817	28	18	which	which	PRON
ajbmeb-2817	28	19	cash	cash	VERB
ajbmeb-2817	28	20	in	in	ADP
ajbmeb-2817	28	21	on	on	ADP
ajbmeb-2817	28	22	it	it	PRON
ajbmeb-2817	28	23	to	to	PART
ajbmeb-2817	28	24	disclose	disclose	VERB
ajbmeb-2817	28	25	voluntarily	voluntarily	ADV
ajbmeb-2817	28	26	but	but	CCONJ
ajbmeb-2817	28	27	limited	limited	ADJ
ajbmeb-2817	28	28	information	information	NOUN
ajbmeb-2817	28	29	.	.	PUNCT
ajbmeb-2817	29	1	micah	micah	PROPN
ajbmeb-2817	29	2	,	,	PUNCT
ajbmeb-2817	29	3	ofurum	ofurum	PROPN
ajbmeb-2817	29	4	and	and	CCONJ
ajbmeb-2817	29	5	ihedinihu	ihedinihu	PROPN
ajbmeb-2817	29	6	(	(	PUNCT
ajbmeb-2817	29	7	2012	2012	NUM
ajbmeb-2817	29	8	)	)	PUNCT
ajbmeb-2817	29	9	posit	posit	VERB
ajbmeb-2817	29	10	that	that	SCONJ
ajbmeb-2817	29	11	the	the	DET
ajbmeb-2817	29	12	companies	company	NOUN
ajbmeb-2817	29	13	’	’	PART
ajbmeb-2817	29	14	statement	statement	NOUN
ajbmeb-2817	29	15	of	of	ADP
ajbmeb-2817	29	16	financial	financial	ADJ
ajbmeb-2817	29	17	position	position	NOUN
ajbmeb-2817	29	18	do	do	AUX
ajbmeb-2817	29	19	not	not	PART
ajbmeb-2817	29	20	reflect	reflect	VERB
ajbmeb-2817	29	21	the	the	DET
ajbmeb-2817	29	22	significant	significant	ADJ
ajbmeb-2817	29	23	investments	investment	NOUN
ajbmeb-2817	29	24	made	make	VERB
ajbmeb-2817	29	25	to	to	PART
ajbmeb-2817	29	26	train	train	VERB
ajbmeb-2817	29	27	and	and	CCONJ
ajbmeb-2817	29	28	retrain	retrain	VERB
ajbmeb-2817	29	29	quality	quality	NOUN
ajbmeb-2817	29	30	staff	staff	NOUN
ajbmeb-2817	29	31	;	;	PUNCT
ajbmeb-2817	29	32	instead	instead	ADV
ajbmeb-2817	29	33	,	,	PUNCT
ajbmeb-2817	29	34	they	they	PRON
ajbmeb-2817	29	35	are	be	AUX
ajbmeb-2817	29	36	deducted	deduct	VERB
ajbmeb-2817	29	37	from	from	ADP
ajbmeb-2817	29	38	the	the	DET
ajbmeb-2817	29	39	period	period	NOUN
ajbmeb-2817	29	40	's	's	PART
ajbmeb-2817	29	41	revenue	revenue	NOUN
ajbmeb-2817	29	42	in	in	ADP
ajbmeb-2817	29	43	order	order	NOUN
ajbmeb-2817	29	44	to	to	PART
ajbmeb-2817	29	45	reduce	reduce	VERB
ajbmeb-2817	29	46	income	income	NOUN
ajbmeb-2817	29	47	and	and	CCONJ
ajbmeb-2817	29	48	,	,	PUNCT
ajbmeb-2817	29	49	as	as	ADP
ajbmeb-2817	29	50	a	a	DET
ajbmeb-2817	29	51	result	result	NOUN
ajbmeb-2817	29	52	,	,	PUNCT
ajbmeb-2817	29	53	the	the	DET
ajbmeb-2817	29	54	value	value	NOUN
ajbmeb-2817	29	55	of	of	ADP
ajbmeb-2817	29	56	the	the	DET
ajbmeb-2817	29	57	company	company	NOUN
ajbmeb-2817	29	58	.	.	PUNCT
ajbmeb-2817	30	1	some	some	DET
ajbmeb-2817	30	2	previous	previous	ADJ
ajbmeb-2817	30	3	studies	study	NOUN
ajbmeb-2817	30	4	have	have	AUX
ajbmeb-2817	30	5	spotted	spot	VERB
ajbmeb-2817	30	6	the	the	DET
ajbmeb-2817	30	7	lag	lag	NOUN
ajbmeb-2817	30	8	in	in	ADP
ajbmeb-2817	30	9	standards	standard	NOUN
ajbmeb-2817	30	10	for	for	ADP
ajbmeb-2817	30	11	provision	provision	NOUN
ajbmeb-2817	30	12	on	on	ADP
ajbmeb-2817	30	13	human	human	ADJ
ajbmeb-2817	30	14	resources	resource	NOUN
ajbmeb-2817	30	15	accounting	accounting	NOUN
ajbmeb-2817	30	16	and	and	CCONJ
ajbmeb-2817	30	17	its	its	PRON
ajbmeb-2817	30	18	reporting	reporting	NOUN
ajbmeb-2817	30	19	gap	gap	NOUN
ajbmeb-2817	30	20	.	.	PUNCT
ajbmeb-2817	31	1	such	such	ADJ
ajbmeb-2817	31	2	are	be	AUX
ajbmeb-2817	31	3	:	:	PUNCT
ajbmeb-2817	31	4	ijeoma	ijeoma	NOUN
ajbmeb-2817	31	5	,	,	PUNCT
ajbmeb-2817	31	6	and	and	CCONJ
ajbmeb-2817	31	7	aronu	aronu	NOUN
ajbmeb-2817	31	8	(	(	PUNCT
ajbmeb-2817	31	9	2013	2013	NUM
ajbmeb-2817	31	10	)	)	PUNCT
ajbmeb-2817	31	11	,	,	PUNCT
ajbmeb-2817	31	12	enofe	enofe	ADJ
ajbmeb-2817	31	13	,	,	PUNCT
ajbmeb-2817	31	14	mgbame	mgbame	NOUN
ajbmeb-2817	31	15	,	,	PUNCT
ajbmeb-2817	31	16	otuya	otuya	PROPN
ajbmeb-2817	31	17	and	and	CCONJ
ajbmeb-2817	31	18	ovie	ovie	PROPN
ajbmeb-2817	31	19	(	(	PUNCT
ajbmeb-2817	31	20	2013	2013	NUM
ajbmeb-2817	31	21	)	)	PUNCT
ajbmeb-2817	31	22	,	,	PUNCT
ajbmeb-2817	31	23	edom	edom	PROPN
ajbmeb-2817	31	24	,	,	PUNCT
ajbmeb-2817	31	25	inah	inah	PROPN
ajbmeb-2817	31	26	and	and	CCONJ
ajbmeb-2817	31	27	adanma	adanma	PROPN
ajbmeb-2817	31	28	(	(	PUNCT
ajbmeb-2817	31	29	2015	2015	NUM
ajbmeb-2817	31	30	)	)	PUNCT
ajbmeb-2817	31	31	,	,	PUNCT
ajbmeb-2817	31	32	ovedje	ovedje	NOUN
ajbmeb-2817	31	33	and	and	CCONJ
ajbmeb-2817	31	34	iserien	iserien	ADJ
ajbmeb-2817	31	35	(	(	PUNCT
ajbmeb-2817	31	36	2021	2021	NUM
ajbmeb-2817	31	37	)	)	PUNCT
ajbmeb-2817	31	38	,	,	PUNCT
ajbmeb-2817	31	39	onyeukwu	onyeukwu	PROPN
ajbmeb-2817	31	40	,	,	PUNCT
ajbmeb-2817	31	41	ihendinihu	ihendinihu	NOUN
ajbmeb-2817	31	42	and	and	CCONJ
ajbmeb-2817	31	43	nwachukwu	nwachukwu	PROPN
ajbmeb-2817	31	44	(	(	PUNCT
ajbmeb-2817	31	45	2021	2021	NUM
ajbmeb-2817	31	46	)	)	PUNCT
ajbmeb-2817	31	47	,	,	PUNCT
ajbmeb-2817	31	48	ogodor	ogodor	NOUN
ajbmeb-2817	31	49	and	and	CCONJ
ajbmeb-2817	31	50	olaniyi	olaniyi	NOUN
ajbmeb-2817	31	51	(	(	PUNCT
ajbmeb-2817	31	52	2022	2022	NUM
ajbmeb-2817	31	53	)	)	PUNCT
ajbmeb-2817	31	54	,	,	PUNCT
ajbmeb-2817	31	55	ogunbiyi	ogunbiyi	NOUN
ajbmeb-2817	31	56	-	-	PUNCT
ajbmeb-2817	31	57	davies	davy	NOUN
ajbmeb-2817	31	58	,	,	PUNCT
ajbmeb-2817	31	59	alao	alao	PROPN
ajbmeb-2817	31	60	,	,	PUNCT
ajbmeb-2817	31	61	aremu	aremu	PROPN
ajbmeb-2817	31	62	and	and	CCONJ
ajbmeb-2817	31	63	olalere	olalere	ADV
ajbmeb-2817	31	64	(	(	PUNCT
ajbmeb-2817	31	65	2023	2023	NUM
ajbmeb-2817	31	66	)	)	PUNCT
ajbmeb-2817	31	67	.	.	PUNCT
ajbmeb-2817	32	1	this	this	DET
ajbmeb-2817	32	2	background	background	NOUN
ajbmeb-2817	32	3	made	make	VERB
ajbmeb-2817	32	4	the	the	DET
ajbmeb-2817	32	5	study	study	NOUN
ajbmeb-2817	32	6	on	on	ADP
ajbmeb-2817	32	7	nigerian	nigerian	PROPN
ajbmeb-2817	32	8	breweries	breweries	PROPN
ajbmeb-2817	32	9	plc	plc	PROPN
ajbmeb-2817	32	10	's	's	PART
ajbmeb-2817	32	11	human	human	ADJ
ajbmeb-2817	32	12	resource	resource	NOUN
ajbmeb-2817	32	13	accounting	accounting	NOUN
ajbmeb-2817	32	14	and	and	CCONJ
ajbmeb-2817	32	15	business	business	NOUN
ajbmeb-2817	32	16	profitability	profitability	NOUN
ajbmeb-2817	32	17	essential	essential	ADJ
ajbmeb-2817	32	18	.	.	PUNCT
ajbmeb-2817	33	1	1.2	1.2	NUM
ajbmeb-2817	33	2	research	research	NOUN
ajbmeb-2817	33	3	questions	question	NOUN
ajbmeb-2817	33	4	and	and	CCONJ
ajbmeb-2817	33	5	hypotheses	hypothesis	NOUN
ajbmeb-2817	33	6	to	to	PART
ajbmeb-2817	33	7	actualize	actualize	VERB
ajbmeb-2817	33	8	the	the	DET
ajbmeb-2817	33	9	predetermined	predetermined	ADJ
ajbmeb-2817	33	10	aim	aim	NOUN
ajbmeb-2817	33	11	,	,	PUNCT
ajbmeb-2817	33	12	the	the	DET
ajbmeb-2817	33	13	following	follow	VERB
ajbmeb-2817	33	14	research	research	NOUN
ajbmeb-2817	33	15	questions	question	NOUN
ajbmeb-2817	33	16	were	be	AUX
ajbmeb-2817	33	17	asked	ask	VERB
ajbmeb-2817	33	18	.	.	PUNCT
ajbmeb-2817	34	1	what	what	PRON
ajbmeb-2817	34	2	is	be	AUX
ajbmeb-2817	34	3	the	the	DET
ajbmeb-2817	34	4	impact	impact	NOUN
ajbmeb-2817	34	5	of	of	ADP
ajbmeb-2817	34	6	employee	employee	NOUN
ajbmeb-2817	34	7	training	training	NOUN
ajbmeb-2817	34	8	cost	cost	NOUN
ajbmeb-2817	34	9	on	on	ADP
ajbmeb-2817	34	10	the	the	DET
ajbmeb-2817	34	11	profit	profit	NOUN
ajbmeb-2817	34	12	after	after	ADP
ajbmeb-2817	34	13	tax	tax	NOUN
ajbmeb-2817	34	14	of	of	ADP
ajbmeb-2817	34	15	nigerian	nigerian	PROPN
ajbmeb-2817	34	16	breweries	breweries	PROPN
ajbmeb-2817	34	17	plc	plc	PROPN
ajbmeb-2817	34	18	?	?	PUNCT
ajbmeb-2817	35	1	how	how	SCONJ
ajbmeb-2817	35	2	does	do	AUX
ajbmeb-2817	35	3	employee	employee	NOUN
ajbmeb-2817	35	4	healthcare	healthcare	PROPN
ajbmeb-2817	35	5	cost	cost	NOUN
ajbmeb-2817	35	6	impact	impact	NOUN
ajbmeb-2817	35	7	on	on	ADP
ajbmeb-2817	35	8	the	the	DET
ajbmeb-2817	35	9	profit	profit	NOUN
ajbmeb-2817	35	10	after	after	ADP
ajbmeb-2817	35	11	tax	tax	NOUN
ajbmeb-2817	35	12	of	of	ADP
ajbmeb-2817	35	13	nigerian	nigerian	PROPN
ajbmeb-2817	35	14	breweries	breweries	PROPN
ajbmeb-2817	35	15	plc	plc	PROPN
ajbmeb-2817	35	16	?	?	PUNCT
ajbmeb-2817	36	1	what	what	PRON
ajbmeb-2817	36	2	is	be	AUX
ajbmeb-2817	36	3	the	the	DET
ajbmeb-2817	36	4	impact	impact	NOUN
ajbmeb-2817	36	5	of	of	ADP
ajbmeb-2817	36	6	employee	employee	NOUN
ajbmeb-2817	36	7	welfare	welfare	NOUN
ajbmeb-2817	36	8	cost	cost	NOUN
ajbmeb-2817	36	9	on	on	ADP
ajbmeb-2817	36	10	profit	profit	NOUN
ajbmeb-2817	36	11	after	after	ADP
ajbmeb-2817	36	12	tax	tax	NOUN
ajbmeb-2817	36	13	of	of	ADP
ajbmeb-2817	36	14	nigerian	nigerian	PROPN
ajbmeb-2817	36	15	breweries	breweries	PROPN
ajbmeb-2817	36	16	plc	plc	PROPN
ajbmeb-2817	36	17	?	?	PUNCT
ajbmeb-2817	37	1	consequently	consequently	ADV
ajbmeb-2817	37	2	,	,	PUNCT
ajbmeb-2817	37	3	the	the	DET
ajbmeb-2817	37	4	following	follow	VERB
ajbmeb-2817	37	5	hypotheses	hypothesis	NOUN
ajbmeb-2817	37	6	were	be	AUX
ajbmeb-2817	37	7	tested	test	VERB
ajbmeb-2817	37	8	to	to	PART
ajbmeb-2817	37	9	proffer	proffer	VERB
ajbmeb-2817	37	10	answers	answer	NOUN
ajbmeb-2817	37	11	to	to	ADP
ajbmeb-2817	37	12	the	the	DET
ajbmeb-2817	37	13	questions	question	NOUN
ajbmeb-2817	37	14	raised	raise	VERB
ajbmeb-2817	37	15	.	.	PUNCT
ajbmeb-2817	38	1	american	american	ADJ
ajbmeb-2817	38	2	journal	journal	PROPN
ajbmeb-2817	38	3	of	of	ADP
ajbmeb-2817	38	4	business	business	NOUN
ajbmeb-2817	38	5	management	management	NOUN
ajbmeb-2817	38	6	,	,	PUNCT
ajbmeb-2817	38	7	economics	economic	NOUN
ajbmeb-2817	38	8	and	and	CCONJ
ajbmeb-2817	38	9	banking	banking	NOUN
ajbmeb-2817	38	10	volume	volume	NOUN
ajbmeb-2817	38	11	34	34	NUM
ajbmeb-2817	38	12	march	march	PROPN
ajbmeb-2817	38	13	2025	2025	NUM
ajbmeb-2817	38	14	p	p	NOUN
ajbmeb-2817	38	15	a	a	DET
ajbmeb-2817	38	16	g	g	NOUN
ajbmeb-2817	38	17	e	e	NOUN
ajbmeb-2817	38	18	|	|	NOUN
ajbmeb-2817	38	19	118	118	NUM
ajbmeb-2817	38	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	38	21	h01	h01	NOUN
ajbmeb-2817	38	22	:	:	PUNCT
ajbmeb-2817	38	23	the	the	DET
ajbmeb-2817	38	24	profit	profit	NOUN
ajbmeb-2817	38	25	after	after	ADP
ajbmeb-2817	38	26	tax	tax	NOUN
ajbmeb-2817	38	27	of	of	ADP
ajbmeb-2817	38	28	nigerian	nigerian	PROPN
ajbmeb-2817	38	29	breweries	brewery	NOUN
ajbmeb-2817	38	30	plc	plc	PROPN
ajbmeb-2817	38	31	is	be	AUX
ajbmeb-2817	38	32	not	not	PART
ajbmeb-2817	38	33	significantly	significantly	ADV
ajbmeb-2817	38	34	impacted	impact	VERB
ajbmeb-2817	38	35	by	by	ADP
ajbmeb-2817	38	36	employee	employee	NOUN
ajbmeb-2817	38	37	training	training	NOUN
ajbmeb-2817	38	38	costs	cost	NOUN
ajbmeb-2817	38	39	.	.	PUNCT
ajbmeb-2817	39	1	h02	h02	NOUN
ajbmeb-2817	39	2	:	:	PUNCT
ajbmeb-2817	39	3	the	the	DET
ajbmeb-2817	39	4	profit	profit	NOUN
ajbmeb-2817	39	5	after	after	ADP
ajbmeb-2817	39	6	tax	tax	NOUN
ajbmeb-2817	39	7	of	of	ADP
ajbmeb-2817	39	8	nigerian	nigerian	PROPN
ajbmeb-2817	39	9	breweries	brewery	NOUN
ajbmeb-2817	39	10	plc	plc	PROPN
ajbmeb-2817	39	11	is	be	AUX
ajbmeb-2817	39	12	not	not	PART
ajbmeb-2817	39	13	significantly	significantly	ADV
ajbmeb-2817	39	14	impacted	impact	VERB
ajbmeb-2817	39	15	by	by	ADP
ajbmeb-2817	39	16	employee	employee	NOUN
ajbmeb-2817	39	17	healthcare	healthcare	NOUN
ajbmeb-2817	39	18	costs	cost	NOUN
ajbmeb-2817	39	19	.	.	PUNCT
ajbmeb-2817	40	1	h03	h03	NOUN
ajbmeb-2817	40	2	:	:	PUNCT
ajbmeb-2817	40	3	the	the	DET
ajbmeb-2817	40	4	profit	profit	NOUN
ajbmeb-2817	40	5	after	after	ADP
ajbmeb-2817	40	6	tax	tax	NOUN
ajbmeb-2817	40	7	of	of	ADP
ajbmeb-2817	40	8	nigerian	nigerian	PROPN
ajbmeb-2817	40	9	breweries	brewery	NOUN
ajbmeb-2817	40	10	plc	plc	PROPN
ajbmeb-2817	40	11	is	be	AUX
ajbmeb-2817	40	12	not	not	PART
ajbmeb-2817	40	13	significantly	significantly	ADV
ajbmeb-2817	40	14	impacted	impact	VERB
ajbmeb-2817	40	15	by	by	ADP
ajbmeb-2817	40	16	employee	employee	NOUN
ajbmeb-2817	40	17	welfare	welfare	NOUN
ajbmeb-2817	40	18	costs	cost	NOUN
ajbmeb-2817	40	19	.	.	PUNCT
ajbmeb-2817	41	1	literature	literature	NOUN
ajbmeb-2817	41	2	review	review	VERB
ajbmeb-2817	41	3	2.1	2.1	NUM
ajbmeb-2817	41	4	theoretical	theoretical	ADJ
ajbmeb-2817	41	5	framework	framework	NOUN
ajbmeb-2817	41	6	:	:	PUNCT
ajbmeb-2817	41	7	these	these	DET
ajbmeb-2817	41	8	theories	theory	NOUN
ajbmeb-2817	41	9	were	be	AUX
ajbmeb-2817	41	10	considered	consider	VERB
ajbmeb-2817	41	11	apt	apt	ADJ
ajbmeb-2817	41	12	to	to	PART
ajbmeb-2817	41	13	anchor	anchor	VERB
ajbmeb-2817	41	14	the	the	DET
ajbmeb-2817	41	15	theoretical	theoretical	ADJ
ajbmeb-2817	41	16	explanatory	explanatory	ADJ
ajbmeb-2817	41	17	aspect	aspect	NOUN
ajbmeb-2817	41	18	of	of	ADP
ajbmeb-2817	41	19	the	the	DET
ajbmeb-2817	41	20	study	study	NOUN
ajbmeb-2817	41	21	.	.	PUNCT
ajbmeb-2817	42	1	2.1.1human	2.1.1human	ADJ
ajbmeb-2817	42	2	capital	capital	NOUN
ajbmeb-2817	42	3	theory	theory	NOUN
ajbmeb-2817	42	4	:	:	PUNCT
ajbmeb-2817	42	5	generally	generally	ADV
ajbmeb-2817	42	6	,	,	PUNCT
ajbmeb-2817	42	7	the	the	DET
ajbmeb-2817	42	8	human	human	ADJ
ajbmeb-2817	42	9	capital	capital	NOUN
ajbmeb-2817	42	10	theory	theory	NOUN
ajbmeb-2817	42	11	considers	consider	VERB
ajbmeb-2817	42	12	productive	productive	ADJ
ajbmeb-2817	42	13	increase	increase	NOUN
ajbmeb-2817	42	14	and	and	CCONJ
ajbmeb-2817	42	15	efficiency	efficiency	NOUN
ajbmeb-2817	42	16	as	as	ADP
ajbmeb-2817	42	17	products	product	NOUN
ajbmeb-2817	42	18	of	of	ADP
ajbmeb-2817	42	19	training	training	NOUN
ajbmeb-2817	42	20	of	of	ADP
ajbmeb-2817	42	21	employee	employee	NOUN
ajbmeb-2817	42	22	who	who	PRON
ajbmeb-2817	42	23	acquire	acquire	VERB
ajbmeb-2817	42	24	skills	skill	NOUN
ajbmeb-2817	42	25	,	,	PUNCT
ajbmeb-2817	42	26	knowledge	knowledge	NOUN
ajbmeb-2817	42	27	and	and	CCONJ
ajbmeb-2817	42	28	competence	competence	NOUN
ajbmeb-2817	42	29	for	for	ADP
ajbmeb-2817	42	30	business	business	NOUN
ajbmeb-2817	42	31	survival	survival	NOUN
ajbmeb-2817	42	32	.	.	PUNCT
ajbmeb-2817	43	1	the	the	DET
ajbmeb-2817	43	2	proponents	proponent	NOUN
ajbmeb-2817	43	3	of	of	ADP
ajbmeb-2817	43	4	the	the	DET
ajbmeb-2817	43	5	theory	theory	NOUN
ajbmeb-2817	43	6	,	,	PUNCT
ajbmeb-2817	43	7	gary	gary	PROPN
ajbmeb-2817	43	8	s.	s.	PROPN
ajbmeb-2817	43	9	becker	becker	PROPN
ajbmeb-2817	43	10	and	and	CCONJ
ajbmeb-2817	43	11	theodore	theodore	PROPN
ajbmeb-2817	43	12	schultz	schultz	PROPN
ajbmeb-2817	43	13	in	in	ADP
ajbmeb-2817	43	14	1964	1964	NUM
ajbmeb-2817	43	15	at	at	ADP
ajbmeb-2817	43	16	chicago	chicago	PROPN
ajbmeb-2817	43	17	university	university	PROPN
ajbmeb-2817	43	18	had	have	VERB
ajbmeb-2817	43	19	a	a	DET
ajbmeb-2817	43	20	study	study	NOUN
ajbmeb-2817	43	21	which	which	PRON
ajbmeb-2817	43	22	expounded	expound	VERB
ajbmeb-2817	43	23	the	the	DET
ajbmeb-2817	43	24	deep	deep	ADJ
ajbmeb-2817	43	25	relationship	relationship	NOUN
ajbmeb-2817	43	26	between	between	ADP
ajbmeb-2817	43	27	investment	investment	NOUN
ajbmeb-2817	43	28	in	in	ADP
ajbmeb-2817	43	29	employee	employee	NOUN
ajbmeb-2817	43	30	education	education	NOUN
ajbmeb-2817	43	31	,	,	PUNCT
ajbmeb-2817	43	32	training	training	NOUN
ajbmeb-2817	43	33	,	,	PUNCT
ajbmeb-2817	43	34	on	on	ADP
ajbmeb-2817	43	35	the	the	DET
ajbmeb-2817	43	36	job	job	NOUN
ajbmeb-2817	43	37	experience	experience	NOUN
ajbmeb-2817	43	38	and	and	CCONJ
ajbmeb-2817	43	39	increase	increase	VERB
ajbmeb-2817	43	40	in	in	ADP
ajbmeb-2817	43	41	productive	productive	ADJ
ajbmeb-2817	43	42	performance	performance	NOUN
ajbmeb-2817	43	43	.	.	PUNCT
ajbmeb-2817	44	1	they	they	PRON
ajbmeb-2817	44	2	emphasized	emphasize	VERB
ajbmeb-2817	44	3	that	that	SCONJ
ajbmeb-2817	44	4	expenditure	expenditure	NOUN
ajbmeb-2817	44	5	in	in	ADP
ajbmeb-2817	44	6	physical	physical	ADJ
ajbmeb-2817	44	7	assets	asset	NOUN
ajbmeb-2817	44	8	such	such	ADJ
ajbmeb-2817	44	9	as	as	ADP
ajbmeb-2817	44	10	:	:	PUNCT
ajbmeb-2817	44	11	machinery	machinery	NOUN
ajbmeb-2817	44	12	is	be	AUX
ajbmeb-2817	44	13	same	same	ADJ
ajbmeb-2817	44	14	as	as	ADP
ajbmeb-2817	44	15	expenditure	expenditure	NOUN
ajbmeb-2817	44	16	in	in	ADP
ajbmeb-2817	44	17	human	human	ADJ
ajbmeb-2817	44	18	capital	capital	NOUN
ajbmeb-2817	44	19	,	,	PUNCT
ajbmeb-2817	44	20	such	such	ADJ
ajbmeb-2817	44	21	as	as	ADP
ajbmeb-2817	44	22	employee	employee	NOUN
ajbmeb-2817	44	23	training	training	NOUN
ajbmeb-2817	44	24	,	,	PUNCT
ajbmeb-2817	44	25	education	education	NOUN
ajbmeb-2817	44	26	,	,	PUNCT
ajbmeb-2817	44	27	healthcare	healthcare	NOUN
ajbmeb-2817	44	28	because	because	SCONJ
ajbmeb-2817	44	29	both	both	PRON
ajbmeb-2817	44	30	result	result	VERB
ajbmeb-2817	44	31	in	in	ADP
ajbmeb-2817	44	32	increase	increase	NOUN
ajbmeb-2817	44	33	in	in	ADP
ajbmeb-2817	44	34	productive	productive	ADJ
ajbmeb-2817	44	35	performance	performance	NOUN
ajbmeb-2817	44	36	.	.	PUNCT
ajbmeb-2817	45	1	the	the	DET
ajbmeb-2817	45	2	physical	physical	ADJ
ajbmeb-2817	45	3	asset	asset	NOUN
ajbmeb-2817	45	4	enhances	enhance	VERB
ajbmeb-2817	45	5	performance	performance	NOUN
ajbmeb-2817	45	6	so	so	ADV
ajbmeb-2817	45	7	does	do	AUX
ajbmeb-2817	45	8	the	the	DET
ajbmeb-2817	45	9	human	human	ADJ
ajbmeb-2817	45	10	asset	asset	NOUN
ajbmeb-2817	45	11	acquires	acquire	VERB
ajbmeb-2817	45	12	innovative	innovative	ADJ
ajbmeb-2817	45	13	knowledge	knowledge	NOUN
ajbmeb-2817	45	14	to	to	PART
ajbmeb-2817	45	15	enhance	enhance	VERB
ajbmeb-2817	45	16	business	business	NOUN
ajbmeb-2817	45	17	performance	performance	NOUN
ajbmeb-2817	45	18	.	.	PUNCT
ajbmeb-2817	46	1	2.1.2	2.1.2	NUM
ajbmeb-2817	46	2	resource	resource	NOUN
ajbmeb-2817	46	3	-	-	PUNCT
ajbmeb-2817	46	4	based	base	VERB
ajbmeb-2817	46	5	theory	theory	NOUN
ajbmeb-2817	46	6	:	:	PUNCT
ajbmeb-2817	46	7	a	a	DET
ajbmeb-2817	46	8	theory	theory	NOUN
ajbmeb-2817	46	9	advanced	advance	VERB
ajbmeb-2817	46	10	by	by	ADP
ajbmeb-2817	46	11	jay	jay	PROPN
ajbmeb-2817	46	12	b.	b.	PROPN
ajbmeb-2817	46	13	barney	barney	PROPN
ajbmeb-2817	46	14	in	in	ADP
ajbmeb-2817	46	15	1991	1991	NUM
ajbmeb-2817	46	16	on	on	ADP
ajbmeb-2817	46	17	strategic	strategic	ADJ
ajbmeb-2817	46	18	managerial	managerial	ADJ
ajbmeb-2817	46	19	discipline	discipline	NOUN
ajbmeb-2817	46	20	,	,	PUNCT
ajbmeb-2817	46	21	was	be	AUX
ajbmeb-2817	46	22	concerned	concern	VERB
ajbmeb-2817	46	23	with	with	ADP
ajbmeb-2817	46	24	core	core	ADJ
ajbmeb-2817	46	25	basis	basis	NOUN
ajbmeb-2817	46	26	of	of	ADP
ajbmeb-2817	46	27	competitive	competitive	ADJ
ajbmeb-2817	46	28	advantages	advantage	NOUN
ajbmeb-2817	46	29	of	of	ADP
ajbmeb-2817	46	30	business	business	NOUN
ajbmeb-2817	46	31	organization	organization	NOUN
ajbmeb-2817	46	32	as	as	ADP
ajbmeb-2817	46	33	results	result	NOUN
ajbmeb-2817	46	34	from	from	ADP
ajbmeb-2817	46	35	unique	unique	ADJ
ajbmeb-2817	46	36	resources	resource	NOUN
ajbmeb-2817	46	37	of	of	ADP
ajbmeb-2817	46	38	an	an	DET
ajbmeb-2817	46	39	entity	entity	NOUN
ajbmeb-2817	46	40	.	.	PUNCT
ajbmeb-2817	47	1	according	accord	VERB
ajbmeb-2817	47	2	to	to	ADP
ajbmeb-2817	47	3	komakech	komakech	NOUN
ajbmeb-2817	47	4	,	,	PUNCT
ajbmeb-2817	47	5	ombati	ombati	NOUN
ajbmeb-2817	47	6	,	,	PUNCT
ajbmeb-2817	47	7	kikwatha	kikwatha	NOUN
ajbmeb-2817	47	8	and	and	CCONJ
ajbmeb-2817	47	9	wainaina	wainaina	ADJ
ajbmeb-2817	47	10	(	(	PUNCT
ajbmeb-2817	47	11	2024	2024	NUM
ajbmeb-2817	47	12	)	)	PUNCT
ajbmeb-2817	47	13	,	,	PUNCT
ajbmeb-2817	47	14	companies	company	NOUN
ajbmeb-2817	47	15	'	'	PART
ajbmeb-2817	47	16	resources	resource	NOUN
ajbmeb-2817	47	17	and	and	CCONJ
ajbmeb-2817	47	18	capabilities	capability	NOUN
ajbmeb-2817	47	19	,	,	PUNCT
ajbmeb-2817	47	20	which	which	PRON
ajbmeb-2817	47	21	are	be	AUX
ajbmeb-2817	47	22	valuable	valuable	ADJ
ajbmeb-2817	47	23	,	,	PUNCT
ajbmeb-2817	47	24	uncommon	uncommon	ADJ
ajbmeb-2817	47	25	,	,	PUNCT
ajbmeb-2817	47	26	hard	hard	ADJ
ajbmeb-2817	47	27	to	to	PART
ajbmeb-2817	47	28	replicate	replicate	VERB
ajbmeb-2817	47	29	,	,	PUNCT
ajbmeb-2817	47	30	and	and	CCONJ
ajbmeb-2817	47	31	nonreplaceable	nonreplaceable	ADJ
ajbmeb-2817	47	32	,	,	PUNCT
ajbmeb-2817	47	33	give	give	VERB
ajbmeb-2817	47	34	them	they	PRON
ajbmeb-2817	47	35	a	a	DET
ajbmeb-2817	47	36	competitive	competitive	ADJ
ajbmeb-2817	47	37	edge	edge	NOUN
ajbmeb-2817	47	38	.	.	PUNCT
ajbmeb-2817	48	1	similarly	similarly	ADV
ajbmeb-2817	48	2	,	,	PUNCT
ajbmeb-2817	48	3	lubis	lubis	PROPN
ajbmeb-2817	48	4	(	(	PUNCT
ajbmeb-2817	48	5	2022	2022	NUM
ajbmeb-2817	48	6	)	)	PUNCT
ajbmeb-2817	48	7	affirmed	affirm	VERB
ajbmeb-2817	48	8	that	that	SCONJ
ajbmeb-2817	48	9	to	to	PART
ajbmeb-2817	48	10	sustain	sustain	VERB
ajbmeb-2817	48	11	competitive	competitive	ADJ
ajbmeb-2817	48	12	advantages	advantage	NOUN
ajbmeb-2817	48	13	in	in	ADP
ajbmeb-2817	48	14	dynamic	dynamic	ADJ
ajbmeb-2817	48	15	market	market	NOUN
ajbmeb-2817	48	16	environment	environment	NOUN
ajbmeb-2817	48	17	,	,	PUNCT
ajbmeb-2817	48	18	the	the	DET
ajbmeb-2817	48	19	internal	internal	ADJ
ajbmeb-2817	48	20	resources	resource	NOUN
ajbmeb-2817	48	21	and	and	CCONJ
ajbmeb-2817	48	22	capabilities	capability	NOUN
ajbmeb-2817	48	23	are	be	AUX
ajbmeb-2817	48	24	key	key	ADJ
ajbmeb-2817	48	25	,	,	PUNCT
ajbmeb-2817	48	26	such	such	ADJ
ajbmeb-2817	48	27	as	as	ADP
ajbmeb-2817	48	28	:	:	PUNCT
ajbmeb-2817	48	29	human	human	ADJ
ajbmeb-2817	48	30	resource	resource	NOUN
ajbmeb-2817	48	31	,	,	PUNCT
ajbmeb-2817	48	32	other	other	ADJ
ajbmeb-2817	48	33	company	company	NOUN
ajbmeb-2817	48	34	assets	asset	NOUN
ajbmeb-2817	48	35	,	,	PUNCT
ajbmeb-2817	48	36	innovative	innovative	ADJ
ajbmeb-2817	48	37	and	and	CCONJ
ajbmeb-2817	48	38	intangible	intangible	ADJ
ajbmeb-2817	48	39	assets	asset	NOUN
ajbmeb-2817	48	40	.	.	PUNCT
ajbmeb-2817	49	1	these	these	DET
ajbmeb-2817	49	2	resources	resource	NOUN
ajbmeb-2817	49	3	at	at	ADP
ajbmeb-2817	49	4	the	the	DET
ajbmeb-2817	49	5	disposal	disposal	NOUN
ajbmeb-2817	49	6	of	of	ADP
ajbmeb-2817	49	7	nigerian	nigerian	PROPN
ajbmeb-2817	49	8	breweries	brewery	NOUN
ajbmeb-2817	49	9	plc	plc	PROPN
ajbmeb-2817	49	10	include	include	VERB
ajbmeb-2817	49	11	the	the	DET
ajbmeb-2817	49	12	human	human	ADJ
ajbmeb-2817	49	13	resources	resource	NOUN
ajbmeb-2817	49	14	that	that	PRON
ajbmeb-2817	49	15	brew	brew	VERB
ajbmeb-2817	49	16	competitive	competitive	ADJ
ajbmeb-2817	49	17	advantages	advantage	NOUN
ajbmeb-2817	49	18	despite	despite	SCONJ
ajbmeb-2817	49	19	the	the	DET
ajbmeb-2817	49	20	evolving	evolve	VERB
ajbmeb-2817	49	21	dynamic	dynamic	ADJ
ajbmeb-2817	49	22	market	market	NOUN
ajbmeb-2817	49	23	environments	environment	NOUN
ajbmeb-2817	49	24	.	.	PUNCT
ajbmeb-2817	50	1	2.1.3	2.1.3	NUM
ajbmeb-2817	50	2	legitimacy	legitimacy	NOUN
ajbmeb-2817	50	3	theory	theory	NOUN
ajbmeb-2817	50	4	:	:	PUNCT
ajbmeb-2817	50	5	john	john	PROPN
ajbmeb-2817	50	6	dowlying	dowlying	PROPN
ajbmeb-2817	50	7	and	and	CCONJ
ajbmeb-2817	50	8	jeffery	jeffery	PROPN
ajbmeb-2817	50	9	pfeffer	pfeffer	PROPN
ajbmeb-2817	50	10	in	in	ADP
ajbmeb-2817	50	11	1975	1975	NUM
ajbmeb-2817	50	12	,	,	PUNCT
ajbmeb-2817	50	13	who	who	PRON
ajbmeb-2817	50	14	advanced	advance	VERB
ajbmeb-2817	50	15	the	the	DET
ajbmeb-2817	50	16	ideals	ideal	NOUN
ajbmeb-2817	50	17	of	of	ADP
ajbmeb-2817	50	18	the	the	DET
ajbmeb-2817	50	19	theory	theory	NOUN
ajbmeb-2817	50	20	;	;	PUNCT
ajbmeb-2817	50	21	submit	submit	VERB
ajbmeb-2817	50	22	that	that	SCONJ
ajbmeb-2817	50	23	business	business	NOUN
ajbmeb-2817	50	24	entity	entity	NOUN
ajbmeb-2817	50	25	often	often	ADV
ajbmeb-2817	50	26	engaged	engage	VERB
ajbmeb-2817	50	27	in	in	ADP
ajbmeb-2817	50	28	social	social	ADJ
ajbmeb-2817	50	29	contract	contract	NOUN
ajbmeb-2817	50	30	with	with	ADP
ajbmeb-2817	50	31	its	its	PRON
ajbmeb-2817	50	32	socio	socio	NOUN
ajbmeb-2817	50	33	-	-	PUNCT
ajbmeb-2817	50	34	cultural	cultural	ADJ
ajbmeb-2817	50	35	and	and	CCONJ
ajbmeb-2817	50	36	economic	economic	ADJ
ajbmeb-2817	50	37	environment	environment	NOUN
ajbmeb-2817	50	38	at	at	ADP
ajbmeb-2817	50	39	which	which	PRON
ajbmeb-2817	50	40	operation	operation	NOUN
ajbmeb-2817	50	41	is	be	AUX
ajbmeb-2817	50	42	located	locate	VERB
ajbmeb-2817	50	43	.	.	PUNCT
ajbmeb-2817	51	1	a	a	DET
ajbmeb-2817	51	2	company	company	NOUN
ajbmeb-2817	51	3	obtains	obtain	VERB
ajbmeb-2817	51	4	input	input	NOUN
ajbmeb-2817	51	5	resources	resource	NOUN
ajbmeb-2817	51	6	from	from	ADP
ajbmeb-2817	51	7	the	the	DET
ajbmeb-2817	51	8	society	society	NOUN
ajbmeb-2817	51	9	and	and	CCONJ
ajbmeb-2817	51	10	returns	return	VERB
ajbmeb-2817	51	11	its	its	PRON
ajbmeb-2817	51	12	performance	performance	NOUN
ajbmeb-2817	51	13	by	by	ADP
ajbmeb-2817	51	14	products	product	NOUN
ajbmeb-2817	51	15	and	and	CCONJ
ajbmeb-2817	51	16	services	service	NOUN
ajbmeb-2817	51	17	.	.	PUNCT
ajbmeb-2817	52	1	the	the	DET
ajbmeb-2817	52	2	business	business	NOUN
ajbmeb-2817	52	3	is	be	AUX
ajbmeb-2817	52	4	required	require	VERB
ajbmeb-2817	52	5	to	to	PART
ajbmeb-2817	52	6	engage	engage	VERB
ajbmeb-2817	52	7	in	in	ADP
ajbmeb-2817	52	8	legitimate	legitimate	ADJ
ajbmeb-2817	52	9	business	business	NOUN
ajbmeb-2817	52	10	which	which	PRON
ajbmeb-2817	52	11	operations	operation	NOUN
ajbmeb-2817	52	12	,	,	PUNCT
ajbmeb-2817	52	13	activities	activity	NOUN
ajbmeb-2817	52	14	,	,	PUNCT
ajbmeb-2817	52	15	policies	policy	NOUN
ajbmeb-2817	52	16	and	and	CCONJ
ajbmeb-2817	52	17	actions	action	NOUN
ajbmeb-2817	52	18	are	be	AUX
ajbmeb-2817	52	19	in	in	ADP
ajbmeb-2817	52	20	congruence	congruence	NOUN
ajbmeb-2817	52	21	with	with	ADP
ajbmeb-2817	52	22	the	the	DET
ajbmeb-2817	52	23	norms	norm	NOUN
ajbmeb-2817	52	24	,	,	PUNCT
ajbmeb-2817	52	25	value	value	NOUN
ajbmeb-2817	52	26	,	,	PUNCT
ajbmeb-2817	52	27	laws	law	NOUN
ajbmeb-2817	52	28	,	,	PUNCT
ajbmeb-2817	52	29	ethics	ethic	NOUN
ajbmeb-2817	52	30	,	,	PUNCT
ajbmeb-2817	52	31	legislations	legislation	NOUN
ajbmeb-2817	52	32	,	,	PUNCT
ajbmeb-2817	52	33	rule	rule	NOUN
ajbmeb-2817	52	34	and	and	CCONJ
ajbmeb-2817	52	35	regulation	regulation	NOUN
ajbmeb-2817	52	36	of	of	ADP
ajbmeb-2817	52	37	the	the	DET
ajbmeb-2817	52	38	society	society	NOUN
ajbmeb-2817	52	39	.	.	PUNCT
ajbmeb-2817	53	1	martens	marten	NOUN
ajbmeb-2817	53	2	and	and	CCONJ
ajbmeb-2817	53	3	bui	bui	NOUN
ajbmeb-2817	53	4	(	(	PUNCT
ajbmeb-2817	53	5	2023	2023	NUM
ajbmeb-2817	53	6	)	)	PUNCT
ajbmeb-2817	53	7	claim	claim	VERB
ajbmeb-2817	53	8	that	that	SCONJ
ajbmeb-2817	53	9	legitimacy	legitimacy	NOUN
ajbmeb-2817	53	10	is	be	AUX
ajbmeb-2817	53	11	a	a	DET
ajbmeb-2817	53	12	time	time	NOUN
ajbmeb-2817	53	13	-	-	PUNCT
ajbmeb-2817	53	14	dependent	dependent	ADJ
ajbmeb-2817	53	15	concept	concept	NOUN
ajbmeb-2817	53	16	,	,	PUNCT
ajbmeb-2817	53	17	meaning	mean	VERB
ajbmeb-2817	53	18	that	that	SCONJ
ajbmeb-2817	53	19	what	what	PRON
ajbmeb-2817	53	20	is	be	AUX
ajbmeb-2817	53	21	deemed	deem	VERB
ajbmeb-2817	53	22	legitimate	legitimate	ADJ
ajbmeb-2817	53	23	today	today	NOUN
ajbmeb-2817	53	24	might	might	AUX
ajbmeb-2817	53	25	not	not	PART
ajbmeb-2817	53	26	be	be	AUX
ajbmeb-2817	53	27	in	in	ADP
ajbmeb-2817	53	28	the	the	DET
ajbmeb-2817	53	29	future	future	NOUN
ajbmeb-2817	53	30	because	because	SCONJ
ajbmeb-2817	53	31	of	of	ADP
ajbmeb-2817	53	32	changing	change	VERB
ajbmeb-2817	53	33	social	social	ADJ
ajbmeb-2817	53	34	values	value	NOUN
ajbmeb-2817	53	35	.	.	PUNCT
ajbmeb-2817	54	1	accounting	accounting	NOUN
ajbmeb-2817	54	2	disclosure	disclosure	NOUN
ajbmeb-2817	54	3	of	of	ADP
ajbmeb-2817	54	4	certain	certain	ADJ
ajbmeb-2817	54	5	information	information	NOUN
ajbmeb-2817	54	6	is	be	AUX
ajbmeb-2817	54	7	required	require	VERB
ajbmeb-2817	54	8	of	of	ADP
ajbmeb-2817	54	9	limited	limited	ADJ
ajbmeb-2817	54	10	liability	liability	NOUN
ajbmeb-2817	54	11	companies	company	NOUN
ajbmeb-2817	54	12	in	in	ADP
ajbmeb-2817	54	13	sections	section	NOUN
ajbmeb-2817	54	14	of	of	ADP
ajbmeb-2817	54	15	companies	company	NOUN
ajbmeb-2817	54	16	and	and	CCONJ
ajbmeb-2817	54	17	allied	ally	VERB
ajbmeb-2817	54	18	matters	matter	NOUN
ajbmeb-2817	54	19	act	act	VERB
ajbmeb-2817	54	20	as	as	ADV
ajbmeb-2817	54	21	well	well	ADV
ajbmeb-2817	54	22	as	as	ADP
ajbmeb-2817	54	23	nigerian	nigerian	ADJ
ajbmeb-2817	54	24	exchange	exchange	NOUN
ajbmeb-2817	54	25	limited	limit	VERB
ajbmeb-2817	54	26	.	.	PUNCT
ajbmeb-2817	55	1	a	a	DET
ajbmeb-2817	55	2	firm	firm	ADJ
ajbmeb-2817	55	3	legitimacy	legitimacy	NOUN
ajbmeb-2817	55	4	and	and	CCONJ
ajbmeb-2817	55	5	transparency	transparency	NOUN
ajbmeb-2817	55	6	is	be	AUX
ajbmeb-2817	55	7	evaluated	evaluate	VERB
ajbmeb-2817	55	8	to	to	ADP
ajbmeb-2817	55	9	the	the	DET
ajbmeb-2817	55	10	extent	extent	NOUN
ajbmeb-2817	55	11	these	these	DET
ajbmeb-2817	55	12	requirements	requirement	NOUN
ajbmeb-2817	55	13	adherence	adherence	NOUN
ajbmeb-2817	55	14	.	.	PUNCT
ajbmeb-2817	56	1	american	american	ADJ
ajbmeb-2817	56	2	journal	journal	PROPN
ajbmeb-2817	56	3	of	of	ADP
ajbmeb-2817	56	4	business	business	NOUN
ajbmeb-2817	56	5	management	management	NOUN
ajbmeb-2817	56	6	,	,	PUNCT
ajbmeb-2817	56	7	economics	economic	NOUN
ajbmeb-2817	56	8	and	and	CCONJ
ajbmeb-2817	56	9	banking	banking	NOUN
ajbmeb-2817	56	10	volume	volume	NOUN
ajbmeb-2817	56	11	34	34	NUM
ajbmeb-2817	56	12	march	march	PROPN
ajbmeb-2817	56	13	2025	2025	NUM
ajbmeb-2817	56	14	p	p	NOUN
ajbmeb-2817	56	15	a	a	DET
ajbmeb-2817	56	16	g	g	NOUN
ajbmeb-2817	56	17	e	e	NOUN
ajbmeb-2817	56	18	|	|	ADV
ajbmeb-2817	56	19	119	119	NUM
ajbmeb-2817	56	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2817	56	21	2.2	2.2	NUM
ajbmeb-2817	56	22	conceptual	conceptual	ADJ
ajbmeb-2817	56	23	framework	framework	NOUN
ajbmeb-2817	56	24	2.2.1	2.2.1	NUM
ajbmeb-2817	56	25	human	human	ADJ
ajbmeb-2817	56	26	resource	resource	NOUN
ajbmeb-2817	56	27	accounting	accounting	NOUN
ajbmeb-2817	56	28	:	:	PUNCT
ajbmeb-2817	56	29	human	human	ADJ
ajbmeb-2817	56	30	resources	resource	NOUN
ajbmeb-2817	56	31	are	be	AUX
ajbmeb-2817	56	32	identified	identify	VERB
ajbmeb-2817	56	33	among	among	ADP
ajbmeb-2817	56	34	business	business	NOUN
ajbmeb-2817	56	35	pivotal	pivotal	ADJ
ajbmeb-2817	56	36	assets	asset	NOUN
ajbmeb-2817	56	37	that	that	PRON
ajbmeb-2817	56	38	underlie	underlie	VERB
ajbmeb-2817	56	39	the	the	DET
ajbmeb-2817	56	40	attainment	attainment	NOUN
ajbmeb-2817	56	41	of	of	ADP
ajbmeb-2817	56	42	the	the	DET
ajbmeb-2817	56	43	predetermined	predetermined	ADJ
ajbmeb-2817	56	44	corporate	corporate	ADJ
ajbmeb-2817	56	45	objectives	objective	NOUN
ajbmeb-2817	56	46	.	.	PUNCT
ajbmeb-2817	57	1	the	the	DET
ajbmeb-2817	57	2	human	human	ADJ
ajbmeb-2817	57	3	asset	asset	NOUN
ajbmeb-2817	57	4	of	of	ADP
ajbmeb-2817	57	5	business	business	NOUN
ajbmeb-2817	57	6	encompasses	encompass	VERB
ajbmeb-2817	57	7	a	a	DET
ajbmeb-2817	57	8	framework	framework	NOUN
ajbmeb-2817	57	9	of	of	ADP
ajbmeb-2817	57	10	core	core	ADJ
ajbmeb-2817	57	11	intellectual	intellectual	ADJ
ajbmeb-2817	57	12	competence	competence	NOUN
ajbmeb-2817	57	13	,	,	PUNCT
ajbmeb-2817	57	14	innovative	innovative	ADJ
ajbmeb-2817	57	15	skills	skill	NOUN
ajbmeb-2817	57	16	,	,	PUNCT
ajbmeb-2817	57	17	technical	technical	ADJ
ajbmeb-2817	57	18	knowhow	knowhow	NOUN
ajbmeb-2817	57	19	,	,	PUNCT
ajbmeb-2817	57	20	specialized	specialized	ADJ
ajbmeb-2817	57	21	knowledge	knowledge	NOUN
ajbmeb-2817	57	22	,	,	PUNCT
ajbmeb-2817	57	23	abilities	ability	NOUN
ajbmeb-2817	57	24	and	and	CCONJ
ajbmeb-2817	57	25	performance	performance	NOUN
ajbmeb-2817	57	26	experience	experience	NOUN
ajbmeb-2817	57	27	that	that	PRON
ajbmeb-2817	57	28	underlies	underlie	VERB
ajbmeb-2817	57	29	the	the	DET
ajbmeb-2817	57	30	effectiveness	effectiveness	NOUN
ajbmeb-2817	57	31	,	,	PUNCT
ajbmeb-2817	57	32	efficiency	efficiency	NOUN
ajbmeb-2817	57	33	and	and	CCONJ
ajbmeb-2817	57	34	competitive	competitive	ADJ
ajbmeb-2817	57	35	advantages	advantage	NOUN
ajbmeb-2817	57	36	which	which	PRON
ajbmeb-2817	57	37	drive	drive	VERB
ajbmeb-2817	57	38	the	the	DET
ajbmeb-2817	57	39	business	business	NOUN
ajbmeb-2817	57	40	successes	success	NOUN
ajbmeb-2817	57	41	.	.	PUNCT
ajbmeb-2817	58	1	the	the	DET
ajbmeb-2817	58	2	intensive	intensive	ADJ
ajbmeb-2817	58	3	turbulence	turbulence	NOUN
ajbmeb-2817	58	4	that	that	PRON
ajbmeb-2817	58	5	often	often	ADV
ajbmeb-2817	58	6	characterizes	characterize	VERB
ajbmeb-2817	58	7	the	the	DET
ajbmeb-2817	58	8	competitive	competitive	ADJ
ajbmeb-2817	58	9	market	market	NOUN
ajbmeb-2817	58	10	and	and	CCONJ
ajbmeb-2817	58	11	related	relate	VERB
ajbmeb-2817	58	12	economic	economic	ADJ
ajbmeb-2817	58	13	dynamics	dynamic	NOUN
ajbmeb-2817	58	14	are	be	AUX
ajbmeb-2817	58	15	absorbed	absorb	VERB
ajbmeb-2817	58	16	by	by	ADP
ajbmeb-2817	58	17	the	the	DET
ajbmeb-2817	58	18	managerial	managerial	ADJ
ajbmeb-2817	58	19	acumen	acuman	NOUN
ajbmeb-2817	58	20	of	of	ADP
ajbmeb-2817	58	21	human	human	ADJ
ajbmeb-2817	58	22	resource	resource	NOUN
ajbmeb-2817	58	23	team	team	NOUN
ajbmeb-2817	58	24	.	.	PUNCT
ajbmeb-2817	59	1	afolabi	afolabi	NOUN
ajbmeb-2817	59	2	(	(	PUNCT
ajbmeb-2817	59	3	2014	2014	NUM
ajbmeb-2817	59	4	)	)	PUNCT
ajbmeb-2817	59	5	observes	observe	VERB
ajbmeb-2817	59	6	that	that	SCONJ
ajbmeb-2817	59	7	the	the	DET
ajbmeb-2817	59	8	increasing	increase	VERB
ajbmeb-2817	59	9	technical	technical	ADJ
ajbmeb-2817	59	10	complexity	complexity	NOUN
ajbmeb-2817	59	11	of	of	ADP
ajbmeb-2817	59	12	modern	modern	ADJ
ajbmeb-2817	59	13	company	company	NOUN
ajbmeb-2817	59	14	and	and	CCONJ
ajbmeb-2817	59	15	the	the	DET
ajbmeb-2817	59	16	time	time	NOUN
ajbmeb-2817	59	17	required	require	VERB
ajbmeb-2817	59	18	for	for	SCONJ
ajbmeb-2817	59	19	workers	worker	NOUN
ajbmeb-2817	59	20	to	to	PART
ajbmeb-2817	59	21	develop	develop	VERB
ajbmeb-2817	59	22	competent	competent	ADJ
ajbmeb-2817	59	23	abilities	ability	NOUN
ajbmeb-2817	59	24	and	and	CCONJ
ajbmeb-2817	59	25	appropriate	appropriate	ADJ
ajbmeb-2817	59	26	experience	experience	NOUN
ajbmeb-2817	59	27	in	in	ADP
ajbmeb-2817	59	28	diversified	diversified	ADJ
ajbmeb-2817	59	29	functional	functional	ADJ
ajbmeb-2817	59	30	area	area	NOUN
ajbmeb-2817	59	31	makes	make	VERB
ajbmeb-2817	59	32	human	human	ADJ
ajbmeb-2817	59	33	resource	resource	NOUN
ajbmeb-2817	59	34	a	a	DET
ajbmeb-2817	59	35	crucial	crucial	ADJ
ajbmeb-2817	59	36	resource	resource	NOUN
ajbmeb-2817	59	37	in	in	ADP
ajbmeb-2817	59	38	our	our	PRON
ajbmeb-2817	59	39	economy	economy	NOUN
ajbmeb-2817	59	40	.	.	PUNCT
ajbmeb-2817	60	1	consequently	consequently	ADV
ajbmeb-2817	60	2	,	,	PUNCT
ajbmeb-2817	60	3	ogodor	ogodor	NOUN
ajbmeb-2817	60	4	and	and	CCONJ
ajbmeb-2817	60	5	olaniyi	olaniyi	NOUN
ajbmeb-2817	60	6	(	(	PUNCT
ajbmeb-2817	60	7	2022	2022	NUM
ajbmeb-2817	60	8	)	)	PUNCT
ajbmeb-2817	60	9	assert	assert	VERB
ajbmeb-2817	60	10	that	that	SCONJ
ajbmeb-2817	60	11	in	in	ADP
ajbmeb-2817	60	12	order	order	NOUN
ajbmeb-2817	60	13	to	to	PART
ajbmeb-2817	60	14	accomplish	accomplish	VERB
ajbmeb-2817	60	15	corporate	corporate	ADJ
ajbmeb-2817	60	16	goals	goal	NOUN
ajbmeb-2817	60	17	,	,	PUNCT
ajbmeb-2817	60	18	appropriate	appropriate	ADJ
ajbmeb-2817	60	19	accounting	accounting	NOUN
ajbmeb-2817	60	20	disclosure	disclosure	NOUN
ajbmeb-2817	60	21	,	,	PUNCT
ajbmeb-2817	60	22	and	and	CCONJ
ajbmeb-2817	60	23	higher	high	ADJ
ajbmeb-2817	60	24	investment	investment	NOUN
ajbmeb-2817	60	25	are	be	AUX
ajbmeb-2817	60	26	necessary	necessary	ADJ
ajbmeb-2817	60	27	because	because	SCONJ
ajbmeb-2817	60	28	human	human	ADJ
ajbmeb-2817	60	29	resources	resource	NOUN
ajbmeb-2817	60	30	are	be	AUX
ajbmeb-2817	60	31	a	a	DET
ajbmeb-2817	60	32	major	major	ADJ
ajbmeb-2817	60	33	factor	factor	NOUN
ajbmeb-2817	60	34	in	in	ADP
ajbmeb-2817	60	35	performance	performance	NOUN
ajbmeb-2817	60	36	and	and	CCONJ
ajbmeb-2817	60	37	organizational	organizational	ADJ
ajbmeb-2817	60	38	success	success	NOUN
ajbmeb-2817	60	39	.	.	PUNCT
ajbmeb-2817	61	1	the	the	DET
ajbmeb-2817	61	2	accounting	accounting	NOUN
ajbmeb-2817	61	3	disclosure	disclosure	NOUN
ajbmeb-2817	61	4	of	of	ADP
ajbmeb-2817	61	5	investment	investment	NOUN
ajbmeb-2817	61	6	in	in	ADP
ajbmeb-2817	61	7	the	the	DET
ajbmeb-2817	61	8	human	human	ADJ
ajbmeb-2817	61	9	resource	resource	NOUN
ajbmeb-2817	61	10	for	for	ADP
ajbmeb-2817	61	11	recruitment	recruitment	NOUN
ajbmeb-2817	61	12	,	,	PUNCT
ajbmeb-2817	61	13	orientation	orientation	NOUN
ajbmeb-2817	61	14	,	,	PUNCT
ajbmeb-2817	61	15	remuneration	remuneration	NOUN
ajbmeb-2817	61	16	,	,	PUNCT
ajbmeb-2817	61	17	training	training	NOUN
ajbmeb-2817	61	18	,	,	PUNCT
ajbmeb-2817	61	19	promotion	promotion	NOUN
ajbmeb-2817	61	20	,	,	PUNCT
ajbmeb-2817	61	21	safety	safety	NOUN
ajbmeb-2817	61	22	and	and	CCONJ
ajbmeb-2817	61	23	healthcare	healthcare	NOUN
ajbmeb-2817	61	24	necessitate	necessitate	ADJ
ajbmeb-2817	61	25	the	the	DET
ajbmeb-2817	61	26	special	special	ADJ
ajbmeb-2817	61	27	branch	branch	NOUN
ajbmeb-2817	61	28	of	of	ADP
ajbmeb-2817	61	29	accounting	accounting	NOUN
ajbmeb-2817	61	30	.	.	PUNCT
ajbmeb-2817	62	1	lawal	lawal	NOUN
ajbmeb-2817	62	2	in	in	ADP
ajbmeb-2817	62	3	ogodor	ogodor	NOUN
ajbmeb-2817	62	4	and	and	CCONJ
ajbmeb-2817	62	5	olaniyi(2022	olaniyi(2022	NOUN
ajbmeb-2817	62	6	)	)	PUNCT
ajbmeb-2817	62	7	affirms	affirm	VERB
ajbmeb-2817	62	8	that	that	SCONJ
ajbmeb-2817	62	9	current	current	ADJ
ajbmeb-2817	62	10	knowledge	knowledge	NOUN
ajbmeb-2817	62	11	-	-	PUNCT
ajbmeb-2817	62	12	based	base	VERB
ajbmeb-2817	62	13	economies	economy	NOUN
ajbmeb-2817	62	14	understand	understand	VERB
ajbmeb-2817	62	15	the	the	DET
ajbmeb-2817	62	16	importance	importance	NOUN
ajbmeb-2817	62	17	of	of	ADP
ajbmeb-2817	62	18	investing	invest	VERB
ajbmeb-2817	62	19	in	in	ADP
ajbmeb-2817	62	20	human	human	ADJ
ajbmeb-2817	62	21	capital	capital	NOUN
ajbmeb-2817	62	22	,	,	PUNCT
ajbmeb-2817	62	23	whose	whose	DET
ajbmeb-2817	62	24	newly	newly	ADV
ajbmeb-2817	62	25	acquired	acquire	VERB
ajbmeb-2817	62	26	skills	skill	NOUN
ajbmeb-2817	62	27	,	,	PUNCT
ajbmeb-2817	62	28	inventiveness	inventiveness	NOUN
ajbmeb-2817	62	29	,	,	PUNCT
ajbmeb-2817	62	30	and	and	CCONJ
ajbmeb-2817	62	31	creativity	creativity	NOUN
ajbmeb-2817	62	32	serve	serve	VERB
ajbmeb-2817	62	33	as	as	ADP
ajbmeb-2817	62	34	a	a	DET
ajbmeb-2817	62	35	driving	drive	VERB
ajbmeb-2817	62	36	force	force	NOUN
ajbmeb-2817	62	37	behind	behind	ADP
ajbmeb-2817	62	38	businesses	business	NOUN
ajbmeb-2817	62	39	'	'	PART
ajbmeb-2817	62	40	exceptional	exceptional	ADJ
ajbmeb-2817	62	41	performance	performance	NOUN
ajbmeb-2817	62	42	.	.	PUNCT
ajbmeb-2817	63	1	in	in	ADP
ajbmeb-2817	63	2	the	the	DET
ajbmeb-2817	63	3	past	past	NOUN
ajbmeb-2817	63	4	,	,	PUNCT
ajbmeb-2817	63	5	organizations	organization	NOUN
ajbmeb-2817	63	6	concentrated	concentrate	VERB
ajbmeb-2817	63	7	more	more	ADV
ajbmeb-2817	63	8	on	on	ADP
ajbmeb-2817	63	9	fixing	fix	VERB
ajbmeb-2817	63	10	deviation	deviation	NOUN
ajbmeb-2817	63	11	after	after	SCONJ
ajbmeb-2817	63	12	it	it	PRON
ajbmeb-2817	63	13	was	be	AUX
ajbmeb-2817	63	14	produced	produce	VERB
ajbmeb-2817	63	15	than	than	ADP
ajbmeb-2817	63	16	on	on	ADP
ajbmeb-2817	63	17	preventing	prevent	VERB
ajbmeb-2817	63	18	it	it	PRON
ajbmeb-2817	63	19	;	;	PUNCT
ajbmeb-2817	63	20	currently	currently	ADV
ajbmeb-2817	63	21	,	,	PUNCT
ajbmeb-2817	63	22	the	the	DET
ajbmeb-2817	63	23	ideal	ideal	ADJ
ajbmeb-2817	63	24	practice	practice	NOUN
ajbmeb-2817	63	25	is	be	AUX
ajbmeb-2817	63	26	accounting	account	VERB
ajbmeb-2817	63	27	for	for	ADP
ajbmeb-2817	63	28	the	the	DET
ajbmeb-2817	63	29	human	human	ADJ
ajbmeb-2817	63	30	recourse	recourse	NOUN
ajbmeb-2817	63	31	in	in	ADP
ajbmeb-2817	63	32	operation	operation	NOUN
ajbmeb-2817	63	33	among	among	ADP
ajbmeb-2817	63	34	the	the	DET
ajbmeb-2817	63	35	operation	operation	NOUN
ajbmeb-2817	63	36	.	.	PUNCT
ajbmeb-2817	64	1	therefore	therefore	ADV
ajbmeb-2817	64	2	,	,	PUNCT
ajbmeb-2817	64	3	according	accord	VERB
ajbmeb-2817	64	4	to	to	ADP
ajbmeb-2817	64	5	the	the	DET
ajbmeb-2817	64	6	american	american	PROPN
ajbmeb-2817	64	7	accounting	accounting	PROPN
ajbmeb-2817	64	8	association	association	PROPN
ajbmeb-2817	64	9	(	(	PUNCT
ajbmeb-2817	64	10	1973	1973	NUM
ajbmeb-2817	64	11	)	)	PUNCT
ajbmeb-2817	64	12	,	,	PUNCT
ajbmeb-2817	64	13	human	human	ADJ
ajbmeb-2817	64	14	resource	resource	NOUN
ajbmeb-2817	64	15	accounting	accounting	NOUN
ajbmeb-2817	64	16	is	be	AUX
ajbmeb-2817	64	17	the	the	DET
ajbmeb-2817	64	18	process	process	NOUN
ajbmeb-2817	64	19	of	of	ADP
ajbmeb-2817	64	20	identifying	identifying	NOUN
ajbmeb-2817	64	21	,	,	PUNCT
ajbmeb-2817	64	22	measuring	measuring	NOUN
ajbmeb-2817	64	23	,	,	PUNCT
ajbmeb-2817	64	24	and	and	CCONJ
ajbmeb-2817	64	25	sharing	share	VERB
ajbmeb-2817	64	26	information	information	NOUN
ajbmeb-2817	64	27	about	about	ADP
ajbmeb-2817	64	28	human	human	ADJ
ajbmeb-2817	64	29	resources	resource	NOUN
ajbmeb-2817	64	30	with	with	ADP
ajbmeb-2817	64	31	interested	interested	ADJ
ajbmeb-2817	64	32	parties	party	NOUN
ajbmeb-2817	64	33	.	.	PUNCT
ajbmeb-2817	65	1	onyeukwu	onyeukwu	PROPN
ajbmeb-2817	65	2	,	,	PUNCT
ajbmeb-2817	65	3	ihendinihu	ihendinihu	NOUN
ajbmeb-2817	65	4	and	and	CCONJ
ajbmeb-2817	65	5	nwachukwu	nwachukwu	PROPN
ajbmeb-2817	65	6	(	(	PUNCT
ajbmeb-2817	65	7	2021	2021	NUM
ajbmeb-2817	65	8	)	)	PUNCT
ajbmeb-2817	65	9	,	,	PUNCT
ajbmeb-2817	65	10	submit	submit	VERB
ajbmeb-2817	65	11	that	that	SCONJ
ajbmeb-2817	65	12	this	this	DET
ajbmeb-2817	65	13	area	area	NOUN
ajbmeb-2817	65	14	of	of	ADP
ajbmeb-2817	65	15	accounting	accounting	NOUN
ajbmeb-2817	65	16	supports	support	VERB
ajbmeb-2817	65	17	the	the	DET
ajbmeb-2817	65	18	idea	idea	NOUN
ajbmeb-2817	65	19	that	that	SCONJ
ajbmeb-2817	65	20	human	human	ADJ
ajbmeb-2817	65	21	capital	capital	NOUN
ajbmeb-2817	65	22	should	should	AUX
ajbmeb-2817	65	23	be	be	AUX
ajbmeb-2817	65	24	recognized	recognize	VERB
ajbmeb-2817	65	25	and	and	CCONJ
ajbmeb-2817	65	26	capitalized	capitalize	VERB
ajbmeb-2817	65	27	rather	rather	ADV
ajbmeb-2817	65	28	than	than	ADP
ajbmeb-2817	65	29	being	be	AUX
ajbmeb-2817	65	30	treated	treat	VERB
ajbmeb-2817	65	31	as	as	ADP
ajbmeb-2817	65	32	an	an	DET
ajbmeb-2817	65	33	expense	expense	NOUN
ajbmeb-2817	65	34	charge	charge	NOUN
ajbmeb-2817	65	35	against	against	ADP
ajbmeb-2817	65	36	revenue	revenue	NOUN
ajbmeb-2817	65	37	as	as	SCONJ
ajbmeb-2817	65	38	is	be	AUX
ajbmeb-2817	65	39	the	the	DET
ajbmeb-2817	65	40	traditional	traditional	ADJ
ajbmeb-2817	65	41	accounting	accounting	NOUN
ajbmeb-2817	65	42	practice	practice	NOUN
ajbmeb-2817	65	43	.	.	PUNCT
ajbmeb-2817	66	1	sveiby	sveiby	PROPN
ajbmeb-2817	66	2	(	(	PUNCT
ajbmeb-2817	66	3	2004	2004	NUM
ajbmeb-2817	66	4	)	)	PUNCT
ajbmeb-2817	66	5	believes	believe	VERB
ajbmeb-2817	66	6	that	that	SCONJ
ajbmeb-2817	66	7	the	the	DET
ajbmeb-2817	66	8	concepts	concept	NOUN
ajbmeb-2817	66	9	of	of	ADP
ajbmeb-2817	66	10	intellectual	intellectual	ADJ
ajbmeb-2817	66	11	,	,	PUNCT
ajbmeb-2817	66	12	human	human	ADJ
ajbmeb-2817	66	13	and	and	CCONJ
ajbmeb-2817	66	14	structural	structural	ADJ
ajbmeb-2817	66	15	capital	capital	NOUN
ajbmeb-2817	66	16	are	be	AUX
ajbmeb-2817	66	17	comparable	comparable	ADJ
ajbmeb-2817	66	18	to	to	ADP
ajbmeb-2817	66	19	other	other	ADJ
ajbmeb-2817	66	20	assets	asset	NOUN
ajbmeb-2817	66	21	.	.	PUNCT
ajbmeb-2817	67	1	he	he	PRON
ajbmeb-2817	67	2	argued	argue	VERB
ajbmeb-2817	67	3	that	that	SCONJ
ajbmeb-2817	67	4	since	since	SCONJ
ajbmeb-2817	67	5	businesses	business	NOUN
ajbmeb-2817	67	6	engaged	engage	VERB
ajbmeb-2817	67	7	human	human	ADJ
ajbmeb-2817	67	8	resources	resource	NOUN
ajbmeb-2817	67	9	to	to	PART
ajbmeb-2817	67	10	create	create	VERB
ajbmeb-2817	67	11	future	future	ADJ
ajbmeb-2817	67	12	revenue	revenue	NOUN
ajbmeb-2817	67	13	,	,	PUNCT
ajbmeb-2817	67	14	they	they	PRON
ajbmeb-2817	67	15	should	should	AUX
ajbmeb-2817	67	16	be	be	AUX
ajbmeb-2817	67	17	capitalized	capitalize	VERB
ajbmeb-2817	67	18	rather	rather	ADV
ajbmeb-2817	67	19	than	than	ADP
ajbmeb-2817	67	20	expensed	expense	VERB
ajbmeb-2817	67	21	when	when	SCONJ
ajbmeb-2817	67	22	valuing	value	VERB
ajbmeb-2817	67	23	a	a	DET
ajbmeb-2817	67	24	company	company	NOUN
ajbmeb-2817	67	25	.	.	PUNCT
ajbmeb-2817	68	1	consequently	consequently	ADV
ajbmeb-2817	68	2	,	,	PUNCT
ajbmeb-2817	68	3	adeyinka	adeyinka	PROPN
ajbmeb-2817	68	4	,	,	PUNCT
ajbmeb-2817	68	5	kayode	kayode	PROPN
ajbmeb-2817	68	6	and	and	CCONJ
ajbmeb-2817	68	7	akinmulegun	akinmulegun	NOUN
ajbmeb-2817	68	8	(	(	PUNCT
ajbmeb-2817	68	9	2019	2019	NUM
ajbmeb-2817	68	10	)	)	PUNCT
ajbmeb-2817	68	11	argue	argue	VERB
ajbmeb-2817	68	12	that	that	SCONJ
ajbmeb-2817	68	13	the	the	DET
ajbmeb-2817	68	14	suitable	suitable	ADJ
ajbmeb-2817	68	15	dimensions	dimension	NOUN
ajbmeb-2817	68	16	of	of	ADP
ajbmeb-2817	68	17	human	human	ADJ
ajbmeb-2817	68	18	resource	resource	NOUN
ajbmeb-2817	68	19	accounting	accounting	NOUN
ajbmeb-2817	68	20	include	include	VERB
ajbmeb-2817	68	21	:	:	PUNCT
ajbmeb-2817	68	22	staff	staff	NOUN
ajbmeb-2817	68	23	training	training	NOUN
ajbmeb-2817	68	24	cost	cost	NOUN
ajbmeb-2817	68	25	,	,	PUNCT
ajbmeb-2817	68	26	staff	staff	NOUN
ajbmeb-2817	68	27	healthcare	healthcare	NOUN
ajbmeb-2817	68	28	cost	cost	NOUN
ajbmeb-2817	68	29	,	,	PUNCT
ajbmeb-2817	68	30	staff	staff	NOUN
ajbmeb-2817	68	31	welfare	welfare	NOUN
ajbmeb-2817	68	32	cost	cost	NOUN
ajbmeb-2817	68	33	,	,	PUNCT
ajbmeb-2817	68	34	staff	staff	NOUN
ajbmeb-2817	68	35	remuneration	remuneration	NOUN
ajbmeb-2817	68	36	cost	cost	NOUN
ajbmeb-2817	68	37	et	et	NOUN
ajbmeb-2817	68	38	cetera	cetera	NOUN
ajbmeb-2817	68	39	.	.	PUNCT
ajbmeb-2817	69	1	similarly	similarly	ADV
ajbmeb-2817	69	2	,	,	PUNCT
ajbmeb-2817	69	3	ogundajo	ogundajo	ADJ
ajbmeb-2817	69	4	,	,	PUNCT
ajbmeb-2817	69	5	nwaobia	nwaobia	NOUN
ajbmeb-2817	69	6	,	,	PUNCT
ajbmeb-2817	69	7	uhuaba	uhuaba	PROPN
ajbmeb-2817	69	8	and	and	CCONJ
ajbmeb-2817	69	9	phillips	phillip	NOUN
ajbmeb-2817	69	10	(	(	PUNCT
ajbmeb-2817	69	11	2023	2023	NUM
ajbmeb-2817	69	12	)	)	PUNCT
ajbmeb-2817	69	13	affirmed	affirm	VERB
ajbmeb-2817	69	14	that	that	SCONJ
ajbmeb-2817	69	15	the	the	DET
ajbmeb-2817	69	16	costs	cost	NOUN
ajbmeb-2817	69	17	of	of	ADP
ajbmeb-2817	69	18	salaries	salary	NOUN
ajbmeb-2817	69	19	,	,	PUNCT
ajbmeb-2817	69	20	benefits	benefit	NOUN
ajbmeb-2817	69	21	,	,	PUNCT
ajbmeb-2817	69	22	directors	director	NOUN
ajbmeb-2817	69	23	'	'	PART
ajbmeb-2817	69	24	compensation	compensation	NOUN
ajbmeb-2817	69	25	,	,	PUNCT
ajbmeb-2817	69	26	and	and	CCONJ
ajbmeb-2817	69	27	employee	employee	NOUN
ajbmeb-2817	69	28	training	training	NOUN
ajbmeb-2817	69	29	and	and	CCONJ
ajbmeb-2817	69	30	development	development	NOUN
ajbmeb-2817	69	31	were	be	AUX
ajbmeb-2817	69	32	appropriate	appropriate	ADJ
ajbmeb-2817	69	33	ways	way	NOUN
ajbmeb-2817	69	34	to	to	PART
ajbmeb-2817	69	35	either	either	CCONJ
ajbmeb-2817	69	36	capitalize	capitalize	VERB
ajbmeb-2817	69	37	or	or	CCONJ
ajbmeb-2817	69	38	expense	expense	NOUN
ajbmeb-2817	69	39	investment	investment	NOUN
ajbmeb-2817	69	40	costs	cost	NOUN
ajbmeb-2817	69	41	.	.	PUNCT
ajbmeb-2817	70	1	however	however	ADV
ajbmeb-2817	70	2	,	,	PUNCT
ajbmeb-2817	70	3	tortorella	tortorella	PROPN
ajbmeb-2817	70	4	,	,	PUNCT
ajbmeb-2817	70	5	nascimento	nascimento	PROPN
ajbmeb-2817	70	6	,	,	PUNCT
ajbmeb-2817	70	7	caiado	caiado	PROPN
ajbmeb-2817	70	8	,	,	PUNCT
ajbmeb-2817	70	9	posada	posada	PROPN
ajbmeb-2817	70	10	,	,	PUNCT
ajbmeb-2817	70	11	and	and	CCONJ
ajbmeb-2817	70	12	sawhney	sawhney	NOUN
ajbmeb-2817	70	13	(	(	PUNCT
ajbmeb-2817	70	14	2019	2019	NUM
ajbmeb-2817	70	15	)	)	PUNCT
ajbmeb-2817	70	16	submitted	submit	VERB
ajbmeb-2817	70	17	that	that	SCONJ
ajbmeb-2817	70	18	the	the	DET
ajbmeb-2817	70	19	cost	cost	NOUN
ajbmeb-2817	70	20	of	of	ADP
ajbmeb-2817	70	21	staff	staff	NOUN
ajbmeb-2817	70	22	development	development	NOUN
ajbmeb-2817	70	23	or	or	CCONJ
ajbmeb-2817	70	24	training	training	NOUN
ajbmeb-2817	70	25	should	should	AUX
ajbmeb-2817	70	26	be	be	AUX
ajbmeb-2817	70	27	capitalized	capitalize	VERB
ajbmeb-2817	70	28	since	since	SCONJ
ajbmeb-2817	70	29	it	it	PRON
ajbmeb-2817	70	30	is	be	AUX
ajbmeb-2817	70	31	a	a	DET
ajbmeb-2817	70	32	capital	capital	NOUN
ajbmeb-2817	70	33	item	item	NOUN
ajbmeb-2817	70	34	;	;	PUNCT
ajbmeb-2817	70	35	but	but	CCONJ
ajbmeb-2817	70	36	van	van	NOUN
ajbmeb-2817	70	37	-	-	PUNCT
ajbmeb-2817	70	38	driel	driel	NOUN
ajbmeb-2817	70	39	(	(	PUNCT
ajbmeb-2817	70	40	2019	2019	NUM
ajbmeb-2817	70	41	)	)	PUNCT
ajbmeb-2817	70	42	believes	believe	VERB
ajbmeb-2817	70	43	that	that	SCONJ
ajbmeb-2817	70	44	costs	cost	NOUN
ajbmeb-2817	70	45	related	relate	VERB
ajbmeb-2817	70	46	to	to	ADP
ajbmeb-2817	70	47	human	human	ADJ
ajbmeb-2817	70	48	resources	resource	NOUN
ajbmeb-2817	70	49	ought	ought	AUX
ajbmeb-2817	70	50	to	to	PART
ajbmeb-2817	70	51	be	be	AUX
ajbmeb-2817	70	52	disclosed	disclose	VERB
ajbmeb-2817	70	53	as	as	ADP
ajbmeb-2817	70	54	expenses	expense	NOUN
ajbmeb-2817	70	55	under	under	ADP
ajbmeb-2817	70	56	the	the	DET
ajbmeb-2817	70	57	category	category	NOUN
ajbmeb-2817	70	58	of	of	ADP
ajbmeb-2817	70	59	human	human	ADJ
ajbmeb-2817	70	60	resources	resource	NOUN
ajbmeb-2817	70	61	overheads	overhead	NOUN
ajbmeb-2817	70	62	.	.	PUNCT
ajbmeb-2817	71	1	these	these	DET
ajbmeb-2817	71	2	dimensions	dimension	NOUN
ajbmeb-2817	71	3	are	be	AUX
ajbmeb-2817	71	4	objectively	objectively	ADV
ajbmeb-2817	71	5	employed	employ	VERB
ajbmeb-2817	71	6	to	to	PART
ajbmeb-2817	71	7	measure	measure	VERB
ajbmeb-2817	71	8	the	the	DET
ajbmeb-2817	71	9	independent	independent	ADJ
ajbmeb-2817	71	10	variable	variable	NOUN
ajbmeb-2817	71	11	.	.	PUNCT
ajbmeb-2817	72	1	employee	employee	NOUN
ajbmeb-2817	72	2	training	training	NOUN
ajbmeb-2817	72	3	cost	cost	NOUN
ajbmeb-2817	72	4	:	:	PUNCT
ajbmeb-2817	72	5	employee	employee	NOUN
ajbmeb-2817	72	6	training	training	NOUN
ajbmeb-2817	72	7	cost	cost	NOUN
ajbmeb-2817	72	8	is	be	AUX
ajbmeb-2817	72	9	specifically	specifically	ADV
ajbmeb-2817	72	10	concerned	concerned	ADJ
ajbmeb-2817	72	11	with	with	ADP
ajbmeb-2817	72	12	investment	investment	NOUN
ajbmeb-2817	72	13	in	in	ADP
ajbmeb-2817	72	14	employees	employee	NOUN
ajbmeb-2817	72	15	to	to	PART
ajbmeb-2817	72	16	acquire	acquire	VERB
ajbmeb-2817	72	17	the	the	DET
ajbmeb-2817	72	18	right	right	ADJ
ajbmeb-2817	72	19	skills	skill	NOUN
ajbmeb-2817	72	20	,	,	PUNCT
ajbmeb-2817	72	21	knowledge	knowledge	NOUN
ajbmeb-2817	72	22	,	,	PUNCT
ajbmeb-2817	72	23	competence	competence	NOUN
ajbmeb-2817	72	24	,	,	PUNCT
ajbmeb-2817	72	25	ability	ability	NOUN
ajbmeb-2817	72	26	and	and	CCONJ
ajbmeb-2817	72	27	appropriate	appropriate	ADJ
ajbmeb-2817	72	28	behavioural	behavioural	ADJ
ajbmeb-2817	72	29	pattern	pattern	NOUN
ajbmeb-2817	72	30	towards	towards	ADP
ajbmeb-2817	72	31	the	the	DET
ajbmeb-2817	72	32	job	job	NOUN
ajbmeb-2817	72	33	.	.	PUNCT
ajbmeb-2817	73	1	it	it	PRON
ajbmeb-2817	73	2	is	be	AUX
ajbmeb-2817	73	3	an	an	DET
ajbmeb-2817	73	4	organizational	organizational	ADJ
ajbmeb-2817	73	5	effort	effort	NOUN
ajbmeb-2817	73	6	towards	towards	SCONJ
ajbmeb-2817	73	7	employee	employee	NOUN
ajbmeb-2817	73	8	competence	competence	NOUN
ajbmeb-2817	73	9	to	to	PART
ajbmeb-2817	73	10	handle	handle	VERB
ajbmeb-2817	73	11	complex	complex	ADJ
ajbmeb-2817	73	12	and	and	CCONJ
ajbmeb-2817	73	13	innovative	innovative	ADJ
ajbmeb-2817	73	14	jobs	job	NOUN
ajbmeb-2817	73	15	.	.	PUNCT
ajbmeb-2817	74	1	shu	shu	NOUN
ajbmeb-2817	74	2	-	-	PUNCT
ajbmeb-2817	74	3	rung	rung	PROPN
ajbmeb-2817	74	4	and	and	CCONJ
ajbmeb-2817	74	5	chun	chun	PROPN
ajbmeb-2817	74	6	-	-	PUNCT
ajbmeb-2817	74	7	chieh	chieh	PROPN
ajbmeb-2817	74	8	(	(	PUNCT
ajbmeb-2817	74	9	2017	2017	NUM
ajbmeb-2817	74	10	)	)	PUNCT
ajbmeb-2817	74	11	underlined	underline	VERB
ajbmeb-2817	74	12	that	that	SCONJ
ajbmeb-2817	74	13	in	in	ADP
ajbmeb-2817	74	14	order	order	NOUN
ajbmeb-2817	74	15	to	to	PART
ajbmeb-2817	74	16	gain	gain	VERB
ajbmeb-2817	74	17	a	a	DET
ajbmeb-2817	74	18	competitive	competitive	ADJ
ajbmeb-2817	74	19	edge	edge	NOUN
ajbmeb-2817	74	20	,	,	PUNCT
ajbmeb-2817	74	21	corporate	corporate	ADJ
ajbmeb-2817	74	22	organizations	organization	NOUN
ajbmeb-2817	74	23	all	all	ADV
ajbmeb-2817	74	24	over	over	ADP
ajbmeb-2817	74	25	the	the	DET
ajbmeb-2817	74	26	world	world	NOUN
ajbmeb-2817	74	27	depended	depend	VERB
ajbmeb-2817	74	28	on	on	ADP
ajbmeb-2817	74	29	workers	worker	NOUN
ajbmeb-2817	74	30	'	'	PART
ajbmeb-2817	74	31	increased	increase	VERB
ajbmeb-2817	74	32	abilities	ability	NOUN
ajbmeb-2817	74	33	,	,	PUNCT
ajbmeb-2817	74	34	skills	skill	NOUN
ajbmeb-2817	74	35	,	,	PUNCT
ajbmeb-2817	74	36	and	and	CCONJ
ajbmeb-2817	74	37	american	american	ADJ
ajbmeb-2817	74	38	journal	journal	PROPN
ajbmeb-2817	74	39	of	of	ADP
ajbmeb-2817	74	40	business	business	NOUN
ajbmeb-2817	74	41	management	management	NOUN
ajbmeb-2817	74	42	,	,	PUNCT
ajbmeb-2817	74	43	economics	economic	NOUN
ajbmeb-2817	74	44	and	and	CCONJ
ajbmeb-2817	74	45	banking	banking	NOUN
ajbmeb-2817	74	46	volume	volume	NOUN
ajbmeb-2817	74	47	34	34	NUM
ajbmeb-2817	74	48	march	march	PROPN
ajbmeb-2817	74	49	2025	2025	NUM
ajbmeb-2817	74	50	p	p	NOUN
ajbmeb-2817	75	1	a	a	DET
ajbmeb-2817	75	2	g	g	NOUN
ajbmeb-2817	75	3	e	e	NOUN
ajbmeb-2817	75	4	|	|	ADV
ajbmeb-2817	75	5	120	120	NUM
ajbmeb-2817	75	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	75	7	knowledge	knowledge	NOUN
ajbmeb-2817	75	8	.	.	PUNCT
ajbmeb-2817	76	1	in	in	ADP
ajbmeb-2817	76	2	a	a	DET
ajbmeb-2817	76	3	bid	bid	NOUN
ajbmeb-2817	76	4	to	to	PART
ajbmeb-2817	76	5	develop	develop	VERB
ajbmeb-2817	76	6	the	the	DET
ajbmeb-2817	76	7	desired	desire	VERB
ajbmeb-2817	76	8	skills	skill	NOUN
ajbmeb-2817	76	9	,	,	PUNCT
ajbmeb-2817	76	10	knowledge	knowledge	NOUN
ajbmeb-2817	76	11	and	and	CCONJ
ajbmeb-2817	76	12	capability	capability	NOUN
ajbmeb-2817	76	13	;	;	PUNCT
ajbmeb-2817	76	14	employees	employee	NOUN
ajbmeb-2817	76	15	are	be	AUX
ajbmeb-2817	76	16	trained	train	VERB
ajbmeb-2817	76	17	and	and	CCONJ
ajbmeb-2817	76	18	retrained	retrain	VERB
ajbmeb-2817	76	19	periodically	periodically	ADV
ajbmeb-2817	76	20	.	.	PUNCT
ajbmeb-2817	77	1	business	business	NOUN
ajbmeb-2817	77	2	managers	manager	NOUN
ajbmeb-2817	77	3	do	do	AUX
ajbmeb-2817	77	4	not	not	PART
ajbmeb-2817	77	5	aim	aim	VERB
ajbmeb-2817	77	6	to	to	PART
ajbmeb-2817	77	7	improve	improve	VERB
ajbmeb-2817	77	8	the	the	DET
ajbmeb-2817	77	9	employees	employee	NOUN
ajbmeb-2817	77	10	only	only	ADV
ajbmeb-2817	77	11	but	but	CCONJ
ajbmeb-2817	77	12	encourage	encourage	VERB
ajbmeb-2817	77	13	commitment	commitment	NOUN
ajbmeb-2817	77	14	towards	towards	ADP
ajbmeb-2817	77	15	the	the	DET
ajbmeb-2817	77	16	job	job	NOUN
ajbmeb-2817	77	17	.	.	PUNCT
ajbmeb-2817	78	1	employee	employee	NOUN
ajbmeb-2817	78	2	healthcare	healthcare	PROPN
ajbmeb-2817	78	3	cost	cost	NOUN
ajbmeb-2817	78	4	:	:	PUNCT
ajbmeb-2817	78	5	fundamental	fundamental	ADJ
ajbmeb-2817	78	6	healthcare	healthcare	NOUN
ajbmeb-2817	78	7	practices	practice	NOUN
ajbmeb-2817	78	8	at	at	ADP
ajbmeb-2817	78	9	occupational	occupational	ADJ
ajbmeb-2817	78	10	environment	environment	NOUN
ajbmeb-2817	78	11	attract	attract	VERB
ajbmeb-2817	78	12	financial	financial	ADJ
ajbmeb-2817	78	13	cost	cost	NOUN
ajbmeb-2817	78	14	savings	saving	NOUN
ajbmeb-2817	78	15	.	.	PUNCT
ajbmeb-2817	79	1	the	the	DET
ajbmeb-2817	79	2	medical	medical	ADJ
ajbmeb-2817	79	3	facilities	facility	NOUN
ajbmeb-2817	79	4	,	,	PUNCT
ajbmeb-2817	79	5	clinical	clinical	ADJ
ajbmeb-2817	79	6	centres	centre	NOUN
ajbmeb-2817	79	7	and	and	CCONJ
ajbmeb-2817	79	8	related	related	ADJ
ajbmeb-2817	79	9	scheme	scheme	NOUN
ajbmeb-2817	79	10	are	be	AUX
ajbmeb-2817	79	11	provision	provision	NOUN
ajbmeb-2817	79	12	to	to	PART
ajbmeb-2817	79	13	promote	promote	VERB
ajbmeb-2817	79	14	health	health	NOUN
ajbmeb-2817	79	15	and	and	CCONJ
ajbmeb-2817	79	16	safety	safety	NOUN
ajbmeb-2817	79	17	conscious	conscious	ADJ
ajbmeb-2817	79	18	environment	environment	NOUN
ajbmeb-2817	79	19	.	.	PUNCT
ajbmeb-2817	80	1	it	it	PRON
ajbmeb-2817	80	2	proactively	proactively	ADV
ajbmeb-2817	80	3	provides	provide	VERB
ajbmeb-2817	80	4	swift	swift	ADJ
ajbmeb-2817	80	5	medical	medical	ADJ
ajbmeb-2817	80	6	response	response	NOUN
ajbmeb-2817	80	7	to	to	ADP
ajbmeb-2817	80	8	cases	case	NOUN
ajbmeb-2817	80	9	of	of	ADP
ajbmeb-2817	80	10	occupational	occupational	ADJ
ajbmeb-2817	80	11	injury	injury	NOUN
ajbmeb-2817	80	12	and	and	CCONJ
ajbmeb-2817	80	13	illnesses	illness	NOUN
ajbmeb-2817	80	14	.	.	PUNCT
ajbmeb-2817	81	1	some	some	DET
ajbmeb-2817	81	2	business	business	NOUN
ajbmeb-2817	81	3	organizations	organization	NOUN
ajbmeb-2817	81	4	do	do	VERB
ajbmeb-2817	81	5	perceive	perceive	ADJ
ajbmeb-2817	81	6	healthcare	healthcare	NOUN
ajbmeb-2817	81	7	and	and	CCONJ
ajbmeb-2817	81	8	safety	safety	NOUN
ajbmeb-2817	81	9	as	as	ADP
ajbmeb-2817	81	10	an	an	DET
ajbmeb-2817	81	11	essential	essential	ADJ
ajbmeb-2817	81	12	segment	segment	NOUN
ajbmeb-2817	81	13	of	of	ADP
ajbmeb-2817	81	14	healthy	healthy	ADJ
ajbmeb-2817	81	15	workforce	workforce	NOUN
ajbmeb-2817	81	16	to	to	PART
ajbmeb-2817	81	17	attain	attain	VERB
ajbmeb-2817	81	18	productivity	productivity	NOUN
ajbmeb-2817	81	19	.	.	PUNCT
ajbmeb-2817	82	1	however	however	ADV
ajbmeb-2817	82	2	,	,	PUNCT
ajbmeb-2817	82	3	proactive	proactive	ADJ
ajbmeb-2817	82	4	firms	firm	NOUN
ajbmeb-2817	82	5	adopt	adopt	VERB
ajbmeb-2817	82	6	policy	policy	NOUN
ajbmeb-2817	82	7	on	on	ADP
ajbmeb-2817	82	8	the	the	DET
ajbmeb-2817	82	9	provision	provision	NOUN
ajbmeb-2817	82	10	of	of	ADP
ajbmeb-2817	82	11	hospitals	hospital	NOUN
ajbmeb-2817	82	12	and	and	CCONJ
ajbmeb-2817	82	13	clinical	clinical	ADJ
ajbmeb-2817	82	14	facilities	facility	NOUN
ajbmeb-2817	82	15	for	for	ADP
ajbmeb-2817	82	16	provision	provision	NOUN
ajbmeb-2817	82	17	of	of	ADP
ajbmeb-2817	82	18	swift	swift	ADJ
ajbmeb-2817	82	19	healthcare	healthcare	NOUN
ajbmeb-2817	82	20	services	service	NOUN
ajbmeb-2817	82	21	.	.	PUNCT
ajbmeb-2817	83	1	it	it	PRON
ajbmeb-2817	83	2	became	become	VERB
ajbmeb-2817	83	3	imperative	imperative	ADJ
ajbmeb-2817	83	4	to	to	ADP
ajbmeb-2817	83	5	top	top	VERB
ajbmeb-2817	83	6	management	management	NOUN
ajbmeb-2817	83	7	strategic	strategic	ADJ
ajbmeb-2817	83	8	plans	plan	NOUN
ajbmeb-2817	83	9	to	to	PART
ajbmeb-2817	83	10	include	include	VERB
ajbmeb-2817	83	11	healthcare	healthcare	NOUN
ajbmeb-2817	83	12	scheme	scheme	NOUN
ajbmeb-2817	83	13	,	,	PUNCT
ajbmeb-2817	83	14	clinical	clinical	ADJ
ajbmeb-2817	83	15	policies	policy	NOUN
ajbmeb-2817	83	16	,	,	PUNCT
ajbmeb-2817	83	17	safety	safety	NOUN
ajbmeb-2817	83	18	programmes	programme	NOUN
ajbmeb-2817	83	19	and	and	CCONJ
ajbmeb-2817	83	20	security	security	NOUN
ajbmeb-2817	83	21	-	-	PUNCT
ajbmeb-2817	83	22	oriented	orient	VERB
ajbmeb-2817	83	23	culture	culture	NOUN
ajbmeb-2817	83	24	in	in	ADP
ajbmeb-2817	83	25	the	the	DET
ajbmeb-2817	83	26	organization	organization	NOUN
ajbmeb-2817	83	27	to	to	PART
ajbmeb-2817	83	28	advert	advert	ADJ
ajbmeb-2817	83	29	cost	cost	NOUN
ajbmeb-2817	83	30	escalating	escalate	VERB
ajbmeb-2817	83	31	injuries	injury	NOUN
ajbmeb-2817	83	32	and	and	CCONJ
ajbmeb-2817	83	33	illness	illness	NOUN
ajbmeb-2817	83	34	condition	condition	NOUN
ajbmeb-2817	83	35	.	.	PUNCT
ajbmeb-2817	84	1	the	the	DET
ajbmeb-2817	84	2	investment	investment	NOUN
ajbmeb-2817	84	3	and	and	CCONJ
ajbmeb-2817	84	4	implementation	implementation	NOUN
ajbmeb-2817	84	5	of	of	ADP
ajbmeb-2817	84	6	these	these	DET
ajbmeb-2817	84	7	healthcare	healthcare	NOUN
ajbmeb-2817	84	8	schemes	scheme	NOUN
ajbmeb-2817	84	9	propel	propel	VERB
ajbmeb-2817	84	10	staff	staff	NOUN
ajbmeb-2817	84	11	wellbeing	wellbee	VERB
ajbmeb-2817	84	12	and	and	CCONJ
ajbmeb-2817	84	13	business	business	NOUN
ajbmeb-2817	84	14	success	success	NOUN
ajbmeb-2817	84	15	.	.	PUNCT
ajbmeb-2817	85	1	employee	employee	NOUN
ajbmeb-2817	85	2	welfare	welfare	NOUN
ajbmeb-2817	85	3	cost	cost	NOUN
ajbmeb-2817	85	4	:	:	PUNCT
ajbmeb-2817	85	5	welfare	welfare	NOUN
ajbmeb-2817	85	6	cost	cost	NOUN
ajbmeb-2817	85	7	portrays	portray	VERB
ajbmeb-2817	85	8	the	the	DET
ajbmeb-2817	85	9	proportion	proportion	NOUN
ajbmeb-2817	85	10	of	of	ADP
ajbmeb-2817	85	11	investment	investment	NOUN
ajbmeb-2817	85	12	in	in	ADP
ajbmeb-2817	85	13	staff	staff	NOUN
ajbmeb-2817	85	14	on	on	ADP
ajbmeb-2817	85	15	other	other	ADJ
ajbmeb-2817	85	16	motivational	motivational	ADJ
ajbmeb-2817	85	17	strategy	strategy	NOUN
ajbmeb-2817	85	18	employed	employ	VERB
ajbmeb-2817	85	19	to	to	PART
ajbmeb-2817	85	20	stimulate	stimulate	VERB
ajbmeb-2817	85	21	productivity	productivity	NOUN
ajbmeb-2817	85	22	.	.	PUNCT
ajbmeb-2817	86	1	it	it	PRON
ajbmeb-2817	86	2	encompasses	encompass	VERB
ajbmeb-2817	86	3	the	the	DET
ajbmeb-2817	86	4	non	non	ADJ
ajbmeb-2817	86	5	-	-	ADJ
ajbmeb-2817	86	6	remunerative	remunerative	ADJ
ajbmeb-2817	86	7	aspects	aspect	NOUN
ajbmeb-2817	86	8	gifts	gift	NOUN
ajbmeb-2817	86	9	,	,	PUNCT
ajbmeb-2817	86	10	fringe	fringe	NOUN
ajbmeb-2817	86	11	benefits	benefit	NOUN
ajbmeb-2817	86	12	,	,	PUNCT
ajbmeb-2817	86	13	incentives	incentive	NOUN
ajbmeb-2817	86	14	and	and	CCONJ
ajbmeb-2817	86	15	other	other	ADJ
ajbmeb-2817	86	16	packages	package	NOUN
ajbmeb-2817	86	17	that	that	PRON
ajbmeb-2817	86	18	translate	translate	VERB
ajbmeb-2817	86	19	in	in	ADP
ajbmeb-2817	86	20	earnings	earning	NOUN
ajbmeb-2817	86	21	that	that	PRON
ajbmeb-2817	86	22	accompany	accompany	VERB
ajbmeb-2817	86	23	employees	employee	NOUN
ajbmeb-2817	86	24	’	’	PART
ajbmeb-2817	86	25	remunerative	remunerative	ADJ
ajbmeb-2817	86	26	benefits	benefit	NOUN
ajbmeb-2817	86	27	.	.	PUNCT
ajbmeb-2817	87	1	2.2.2	2.2.2	NUM
ajbmeb-2817	87	2	firm	firm	ADJ
ajbmeb-2817	87	3	profitability	profitability	NOUN
ajbmeb-2817	87	4	profitability	profitability	NOUN
ajbmeb-2817	87	5	is	be	AUX
ajbmeb-2817	87	6	a	a	DET
ajbmeb-2817	87	7	fundamental	fundamental	ADJ
ajbmeb-2817	87	8	index	index	NOUN
ajbmeb-2817	87	9	for	for	ADP
ajbmeb-2817	87	10	performance	performance	NOUN
ajbmeb-2817	87	11	measurement	measurement	NOUN
ajbmeb-2817	87	12	.	.	PUNCT
ajbmeb-2817	88	1	it	it	PRON
ajbmeb-2817	88	2	clearly	clearly	ADV
ajbmeb-2817	88	3	explains	explain	VERB
ajbmeb-2817	88	4	how	how	SCONJ
ajbmeb-2817	88	5	efficiently	efficiently	ADV
ajbmeb-2817	88	6	the	the	DET
ajbmeb-2817	88	7	management	management	NOUN
ajbmeb-2817	88	8	of	of	ADP
ajbmeb-2817	88	9	business	business	NOUN
ajbmeb-2817	88	10	entity	entity	NOUN
ajbmeb-2817	88	11	had	have	AUX
ajbmeb-2817	88	12	utilized	utilize	VERB
ajbmeb-2817	88	13	resources	resource	NOUN
ajbmeb-2817	88	14	within	within	ADP
ajbmeb-2817	88	15	strategic	strategic	ADJ
ajbmeb-2817	88	16	policies	policy	NOUN
ajbmeb-2817	88	17	to	to	PART
ajbmeb-2817	88	18	generate	generate	VERB
ajbmeb-2817	88	19	returns	return	NOUN
ajbmeb-2817	88	20	,	,	PUNCT
ajbmeb-2817	88	21	earnings	earning	NOUN
ajbmeb-2817	88	22	or	or	CCONJ
ajbmeb-2817	88	23	gains	gain	NOUN
ajbmeb-2817	88	24	.	.	PUNCT
ajbmeb-2817	89	1	stefea	stefea	PROPN
ajbmeb-2817	89	2	(	(	PUNCT
ajbmeb-2817	89	3	2012	2012	NUM
ajbmeb-2817	89	4	)	)	PUNCT
ajbmeb-2817	89	5	argues	argue	VERB
ajbmeb-2817	89	6	that	that	SCONJ
ajbmeb-2817	89	7	the	the	DET
ajbmeb-2817	89	8	amount	amount	NOUN
ajbmeb-2817	89	9	of	of	ADP
ajbmeb-2817	89	10	revenues	revenue	NOUN
ajbmeb-2817	89	11	in	in	ADP
ajbmeb-2817	89	12	excess	excess	ADJ
ajbmeb-2817	89	13	its	its	PRON
ajbmeb-2817	89	14	expenses	expense	NOUN
ajbmeb-2817	89	15	describes	describe	VERB
ajbmeb-2817	89	16	profitability	profitability	NOUN
ajbmeb-2817	89	17	.	.	PUNCT
ajbmeb-2817	90	1	dugguh	dugguh	PROPN
ajbmeb-2817	90	2	,	,	PUNCT
ajbmeb-2817	90	3	aki	aki	PROPN
ajbmeb-2817	90	4	,	,	PUNCT
ajbmeb-2817	90	5	and	and	CCONJ
ajbmeb-2817	90	6	oke	oke	NOUN
ajbmeb-2817	90	7	(	(	PUNCT
ajbmeb-2817	90	8	2018	2018	NUM
ajbmeb-2817	90	9	)	)	PUNCT
ajbmeb-2817	90	10	stated	state	VERB
ajbmeb-2817	90	11	that	that	SCONJ
ajbmeb-2817	90	12	the	the	DET
ajbmeb-2817	90	13	management	management	NOUN
ajbmeb-2817	90	14	's	's	PART
ajbmeb-2817	90	15	capacity	capacity	NOUN
ajbmeb-2817	90	16	to	to	PART
ajbmeb-2817	90	17	generate	generate	VERB
ajbmeb-2817	90	18	profits	profit	NOUN
ajbmeb-2817	90	19	from	from	ADP
ajbmeb-2817	90	20	sales	sale	NOUN
ajbmeb-2817	90	21	is	be	AUX
ajbmeb-2817	90	22	assessed	assess	VERB
ajbmeb-2817	90	23	using	use	VERB
ajbmeb-2817	90	24	profitability	profitability	NOUN
ajbmeb-2817	90	25	ratios	ratio	NOUN
ajbmeb-2817	90	26	.	.	PUNCT
ajbmeb-2817	91	1	such	such	ADJ
ajbmeb-2817	91	2	ratios	ratio	NOUN
ajbmeb-2817	91	3	include	include	VERB
ajbmeb-2817	91	4	:	:	PUNCT
ajbmeb-2817	91	5	gross	gross	ADJ
ajbmeb-2817	91	6	profit	profit	NOUN
ajbmeb-2817	91	7	margin	margin	NOUN
ajbmeb-2817	91	8	,	,	PUNCT
ajbmeb-2817	91	9	net	net	ADJ
ajbmeb-2817	91	10	profit	profit	NOUN
ajbmeb-2817	91	11	margin	margin	NOUN
ajbmeb-2817	91	12	,	,	PUNCT
ajbmeb-2817	91	13	return	return	VERB
ajbmeb-2817	91	14	on	on	ADP
ajbmeb-2817	91	15	assets	asset	NOUN
ajbmeb-2817	91	16	,	,	PUNCT
ajbmeb-2817	91	17	return	return	VERB
ajbmeb-2817	91	18	on	on	ADP
ajbmeb-2817	91	19	equity	equity	NOUN
ajbmeb-2817	91	20	,	,	PUNCT
ajbmeb-2817	91	21	et	et	NOUN
ajbmeb-2817	91	22	cetera	cetera	NOUN
ajbmeb-2817	91	23	.	.	PUNCT
ajbmeb-2817	92	1	ideally	ideally	ADV
ajbmeb-2817	92	2	,	,	PUNCT
ajbmeb-2817	92	3	profit	profit	NOUN
ajbmeb-2817	92	4	margin	margin	NOUN
ajbmeb-2817	92	5	often	often	ADV
ajbmeb-2817	92	6	incorporates	incorporate	VERB
ajbmeb-2817	92	7	profit	profit	NOUN
ajbmeb-2817	92	8	after	after	ADP
ajbmeb-2817	92	9	tax	tax	NOUN
ajbmeb-2817	92	10	as	as	ADP
ajbmeb-2817	92	11	the	the	DET
ajbmeb-2817	92	12	numerator	numerator	NOUN
ajbmeb-2817	92	13	.	.	PUNCT
ajbmeb-2817	93	1	profit	profit	NOUN
ajbmeb-2817	93	2	after	after	ADP
ajbmeb-2817	93	3	tax	tax	NOUN
ajbmeb-2817	93	4	therefore	therefore	ADV
ajbmeb-2817	93	5	is	be	AUX
ajbmeb-2817	93	6	the	the	DET
ajbmeb-2817	93	7	proxy	proxy	NOUN
ajbmeb-2817	93	8	for	for	ADP
ajbmeb-2817	93	9	measuring	measure	VERB
ajbmeb-2817	93	10	profitability	profitability	NOUN
ajbmeb-2817	93	11	in	in	ADP
ajbmeb-2817	93	12	this	this	DET
ajbmeb-2817	93	13	study	study	NOUN
ajbmeb-2817	93	14	.	.	PUNCT
ajbmeb-2817	94	1	profit	profit	NOUN
ajbmeb-2817	94	2	after	after	ADP
ajbmeb-2817	94	3	tax	tax	NOUN
ajbmeb-2817	94	4	:	:	PUNCT
ajbmeb-2817	94	5	profit	profit	NOUN
ajbmeb-2817	94	6	after	after	ADP
ajbmeb-2817	94	7	tax	tax	NOUN
ajbmeb-2817	94	8	portrays	portray	VERB
ajbmeb-2817	94	9	an	an	DET
ajbmeb-2817	94	10	earning	earning	NOUN
ajbmeb-2817	94	11	realized	realize	VERB
ajbmeb-2817	94	12	for	for	ADP
ajbmeb-2817	94	13	the	the	DET
ajbmeb-2817	94	14	year	year	NOUN
ajbmeb-2817	94	15	after	after	ADP
ajbmeb-2817	94	16	excluding	exclude	VERB
ajbmeb-2817	94	17	the	the	DET
ajbmeb-2817	94	18	operating	operating	NOUN
ajbmeb-2817	94	19	expenses	expense	NOUN
ajbmeb-2817	94	20	;	;	PUNCT
ajbmeb-2817	94	21	such	such	ADJ
ajbmeb-2817	94	22	as	as	ADP
ajbmeb-2817	94	23	:	:	PUNCT
ajbmeb-2817	94	24	administrative	administrative	ADJ
ajbmeb-2817	94	25	expenses	expense	NOUN
ajbmeb-2817	94	26	,	,	PUNCT
ajbmeb-2817	94	27	finance	finance	NOUN
ajbmeb-2817	94	28	cost	cost	NOUN
ajbmeb-2817	94	29	or	or	CCONJ
ajbmeb-2817	94	30	interest	interest	NOUN
ajbmeb-2817	94	31	expense	expense	NOUN
ajbmeb-2817	94	32	and	and	CCONJ
ajbmeb-2817	94	33	company	company	NOUN
ajbmeb-2817	94	34	’s	’s	PART
ajbmeb-2817	94	35	income	income	NOUN
ajbmeb-2817	94	36	tax	tax	NOUN
ajbmeb-2817	94	37	.	.	PUNCT
ajbmeb-2817	95	1	it	it	PRON
ajbmeb-2817	95	2	is	be	AUX
ajbmeb-2817	95	3	a	a	DET
ajbmeb-2817	95	4	significant	significant	ADJ
ajbmeb-2817	95	5	level	level	NOUN
ajbmeb-2817	95	6	of	of	ADP
ajbmeb-2817	95	7	financial	financial	ADJ
ajbmeb-2817	95	8	performance	performance	NOUN
ajbmeb-2817	95	9	assessment	assessment	NOUN
ajbmeb-2817	95	10	that	that	PRON
ajbmeb-2817	95	11	had	have	AUX
ajbmeb-2817	95	12	considered	consider	VERB
ajbmeb-2817	95	13	various	various	ADJ
ajbmeb-2817	95	14	critical	critical	ADJ
ajbmeb-2817	95	15	obligations	obligation	NOUN
ajbmeb-2817	95	16	and	and	CCONJ
ajbmeb-2817	95	17	claims	claim	NOUN
ajbmeb-2817	95	18	before	before	ADP
ajbmeb-2817	95	19	reporting	report	VERB
ajbmeb-2817	95	20	profit	profit	NOUN
ajbmeb-2817	95	21	.	.	PUNCT
ajbmeb-2817	96	1	owolabi	owolabi	NOUN
ajbmeb-2817	96	2	,	,	PUNCT
ajbmeb-2817	96	3	obiakor	obiakor	ADJ
ajbmeb-2817	96	4	and	and	CCONJ
ajbmeb-2817	96	5	okwu	okwu	NOUN
ajbmeb-2817	96	6	(	(	PUNCT
ajbmeb-2817	96	7	2011	2011	NUM
ajbmeb-2817	96	8	)	)	PUNCT
ajbmeb-2817	96	9	portray	portray	VERB
ajbmeb-2817	96	10	the	the	DET
ajbmeb-2817	96	11	profit	profit	NOUN
ajbmeb-2817	96	12	as	as	ADP
ajbmeb-2817	96	13	an	an	DET
ajbmeb-2817	96	14	outcome	outcome	NOUN
ajbmeb-2817	96	15	following	follow	VERB
ajbmeb-2817	96	16	consideration	consideration	NOUN
ajbmeb-2817	96	17	of	of	ADP
ajbmeb-2817	96	18	the	the	DET
ajbmeb-2817	96	19	costs	cost	NOUN
ajbmeb-2817	96	20	associated	associate	VERB
ajbmeb-2817	96	21	with	with	ADP
ajbmeb-2817	96	22	sales	sale	NOUN
ajbmeb-2817	96	23	,	,	PUNCT
ajbmeb-2817	96	24	administration	administration	NOUN
ajbmeb-2817	96	25	,	,	PUNCT
ajbmeb-2817	96	26	distribution	distribution	NOUN
ajbmeb-2817	96	27	,	,	PUNCT
ajbmeb-2817	96	28	and	and	CCONJ
ajbmeb-2817	96	29	all	all	DET
ajbmeb-2817	96	30	other	other	ADJ
ajbmeb-2817	96	31	pertinent	pertinent	ADJ
ajbmeb-2817	96	32	expenses	expense	NOUN
ajbmeb-2817	96	33	,	,	PUNCT
ajbmeb-2817	96	34	2.3empirical	2.3empirical	NUM
ajbmeb-2817	96	35	reviews	review	NOUN
ajbmeb-2817	96	36	onyekwelu	onyekwelu	NOUN
ajbmeb-2817	96	37	and	and	CCONJ
ajbmeb-2817	96	38	ironkwe	ironkwe	ADJ
ajbmeb-2817	96	39	(	(	PUNCT
ajbmeb-2817	96	40	2012	2012	NUM
ajbmeb-2817	96	41	)	)	PUNCT
ajbmeb-2817	96	42	examined	examine	VERB
ajbmeb-2817	96	43	the	the	DET
ajbmeb-2817	96	44	effect	effect	NOUN
ajbmeb-2817	96	45	of	of	ADP
ajbmeb-2817	96	46	human	human	ADJ
ajbmeb-2817	96	47	resource	resource	NOUN
ajbmeb-2817	96	48	accounting	account	VERB
ajbmeb-2817	96	49	on	on	ADP
ajbmeb-2817	96	50	corporate	corporate	ADJ
ajbmeb-2817	96	51	financial	financial	ADJ
ajbmeb-2817	96	52	performance	performance	NOUN
ajbmeb-2817	96	53	of	of	ADP
ajbmeb-2817	96	54	insurance	insurance	NOUN
ajbmeb-2817	96	55	companies	company	NOUN
ajbmeb-2817	96	56	quote	quote	VERB
ajbmeb-2817	96	57	on	on	ADP
ajbmeb-2817	96	58	nigeria	nigeria	PROPN
ajbmeb-2817	96	59	stock	stock	PROPN
ajbmeb-2817	96	60	exchange	exchange	PROPN
ajbmeb-2817	96	61	for	for	ADP
ajbmeb-2817	96	62	the	the	DET
ajbmeb-2817	96	63	period	period	NOUN
ajbmeb-2817	96	64	20122017	20122017	NUM
ajbmeb-2817	96	65	.	.	PUNCT
ajbmeb-2817	97	1	an	an	DET
ajbmeb-2817	97	2	ex	ex	X
ajbmeb-2817	97	3	post	post	X
ajbmeb-2817	97	4	facto	facto	X
ajbmeb-2817	97	5	design	design	NOUN
ajbmeb-2817	97	6	was	be	AUX
ajbmeb-2817	97	7	employed	employ	VERB
ajbmeb-2817	97	8	.	.	PUNCT
ajbmeb-2817	98	1	secondary	secondary	ADJ
ajbmeb-2817	98	2	data	datum	NOUN
ajbmeb-2817	98	3	were	be	AUX
ajbmeb-2817	98	4	obtained	obtain	VERB
ajbmeb-2817	98	5	and	and	CCONJ
ajbmeb-2817	98	6	analyzed	analyze	VERB
ajbmeb-2817	98	7	with	with	ADP
ajbmeb-2817	98	8	least	least	ADJ
ajbmeb-2817	98	9	square	square	ADJ
ajbmeb-2817	98	10	regression	regression	NOUN
ajbmeb-2817	98	11	method	method	NOUN
ajbmeb-2817	98	12	.	.	PUNCT
ajbmeb-2817	99	1	the	the	DET
ajbmeb-2817	99	2	result	result	NOUN
ajbmeb-2817	99	3	showed	show	VERB
ajbmeb-2817	99	4	that	that	SCONJ
ajbmeb-2817	99	5	training	training	NOUN
ajbmeb-2817	99	6	cost	cost	NOUN
ajbmeb-2817	99	7	had	have	VERB
ajbmeb-2817	99	8	significantly	significantly	ADV
ajbmeb-2817	99	9	positive	positive	ADJ
ajbmeb-2817	99	10	effect	effect	NOUN
ajbmeb-2817	99	11	on	on	ADP
ajbmeb-2817	99	12	return	return	NOUN
ajbmeb-2817	99	13	on	on	ADP
ajbmeb-2817	99	14	assets	asset	NOUN
ajbmeb-2817	99	15	and	and	CCONJ
ajbmeb-2817	99	16	equity	equity	NOUN
ajbmeb-2817	99	17	,	,	PUNCT
ajbmeb-2817	99	18	but	but	CCONJ
ajbmeb-2817	99	19	number	number	NOUN
ajbmeb-2817	99	20	of	of	ADP
ajbmeb-2817	99	21	staff	staff	NOUN
ajbmeb-2817	99	22	and	and	CCONJ
ajbmeb-2817	99	23	increment	increment	NOUN
ajbmeb-2817	99	24	in	in	ADP
ajbmeb-2817	99	25	staff	staff	NOUN
ajbmeb-2817	99	26	salaries	salary	NOUN
ajbmeb-2817	99	27	had	have	VERB
ajbmeb-2817	99	28	a	a	DET
ajbmeb-2817	99	29	significantly	significantly	ADV
ajbmeb-2817	99	30	negative	negative	ADJ
ajbmeb-2817	99	31	effect	effect	NOUN
ajbmeb-2817	99	32	on	on	ADP
ajbmeb-2817	99	33	return	return	NOUN
ajbmeb-2817	99	34	on	on	ADP
ajbmeb-2817	99	35	assets	asset	NOUN
ajbmeb-2817	99	36	.	.	PUNCT
ajbmeb-2817	100	1	based	base	VERB
ajbmeb-2817	100	2	on	on	ADP
ajbmeb-2817	100	3	the	the	DET
ajbmeb-2817	100	4	result	result	NOUN
ajbmeb-2817	100	5	,	,	PUNCT
ajbmeb-2817	100	6	it	it	PRON
ajbmeb-2817	100	7	recommended	recommend	VERB
ajbmeb-2817	100	8	that	that	SCONJ
ajbmeb-2817	100	9	insurance	insurance	NOUN
ajbmeb-2817	100	10	firms	firm	NOUN
ajbmeb-2817	100	11	should	should	AUX
ajbmeb-2817	100	12	do	do	VERB
ajbmeb-2817	100	13	more	more	ADJ
ajbmeb-2817	100	14	of	of	ADP
ajbmeb-2817	100	15	capacity	capacity	NOUN
ajbmeb-2817	100	16	building	building	NOUN
ajbmeb-2817	100	17	training	training	NOUN
ajbmeb-2817	100	18	,	,	PUNCT
ajbmeb-2817	100	19	development	development	NOUN
ajbmeb-2817	100	20	and	and	CCONJ
ajbmeb-2817	100	21	motivation	motivation	NOUN
ajbmeb-2817	100	22	of	of	ADP
ajbmeb-2817	100	23	personnel	personnel	NOUN
ajbmeb-2817	100	24	to	to	PART
ajbmeb-2817	100	25	put	put	VERB
ajbmeb-2817	100	26	in	in	ADP
ajbmeb-2817	100	27	their	their	PRON
ajbmeb-2817	100	28	best	good	ADJ
ajbmeb-2817	100	29	for	for	ADP
ajbmeb-2817	100	30	the	the	DET
ajbmeb-2817	100	31	american	american	ADJ
ajbmeb-2817	100	32	journal	journal	PROPN
ajbmeb-2817	100	33	of	of	ADP
ajbmeb-2817	100	34	business	business	NOUN
ajbmeb-2817	100	35	management	management	NOUN
ajbmeb-2817	100	36	,	,	PUNCT
ajbmeb-2817	100	37	economics	economic	NOUN
ajbmeb-2817	100	38	and	and	CCONJ
ajbmeb-2817	100	39	banking	banking	NOUN
ajbmeb-2817	100	40	volume	volume	NOUN
ajbmeb-2817	100	41	34	34	NUM
ajbmeb-2817	100	42	march	march	PROPN
ajbmeb-2817	100	43	2025	2025	NUM
ajbmeb-2817	100	44	p	p	NOUN
ajbmeb-2817	100	45	a	a	DET
ajbmeb-2817	100	46	g	g	NOUN
ajbmeb-2817	100	47	e	e	NOUN
ajbmeb-2817	100	48	|	|	ADV
ajbmeb-2817	100	49	121	121	NUM
ajbmeb-2817	100	50	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	100	51	growth	growth	NOUN
ajbmeb-2817	100	52	of	of	ADP
ajbmeb-2817	100	53	the	the	DET
ajbmeb-2817	100	54	organization	organization	NOUN
ajbmeb-2817	100	55	.	.	PUNCT
ajbmeb-2817	101	1	similarly	similarly	ADV
ajbmeb-2817	101	2	,	,	PUNCT
ajbmeb-2817	101	3	micah	micah	PROPN
ajbmeb-2817	101	4	,	,	PUNCT
ajbmeb-2817	101	5	et	et	PROPN
ajbmeb-2817	101	6	al	al	PROPN
ajbmeb-2817	101	7	.	.	PROPN
ajbmeb-2817	102	1	(	(	PUNCT
ajbmeb-2817	102	2	2012	2012	NUM
ajbmeb-2817	102	3	)	)	PUNCT
ajbmeb-2817	102	4	examined	examine	VERB
ajbmeb-2817	102	5	the	the	DET
ajbmeb-2817	102	6	relationship	relationship	NOUN
ajbmeb-2817	102	7	between	between	ADP
ajbmeb-2817	102	8	firm	firm	ADJ
ajbmeb-2817	102	9	financial	financial	ADJ
ajbmeb-2817	102	10	performance	performance	NOUN
ajbmeb-2817	102	11	and	and	CCONJ
ajbmeb-2817	102	12	human	human	ADJ
ajbmeb-2817	102	13	resource	resource	NOUN
ajbmeb-2817	102	14	accounting	accounting	NOUN
ajbmeb-2817	102	15	disclosure	disclosure	NOUN
ajbmeb-2817	102	16	of	of	ADP
ajbmeb-2817	102	17	companies	company	NOUN
ajbmeb-2817	102	18	in	in	ADP
ajbmeb-2817	102	19	nigeria	nigeria	PROPN
ajbmeb-2817	102	20	.	.	PUNCT
ajbmeb-2817	103	1	five	five	NUM
ajbmeb-2817	103	2	year	year	NOUN
ajbmeb-2817	103	3	financial	financial	ADJ
ajbmeb-2817	103	4	data	datum	NOUN
ajbmeb-2817	103	5	from	from	ADP
ajbmeb-2817	103	6	2005	2005	NUM
ajbmeb-2817	103	7	-	-	SYM
ajbmeb-2817	103	8	2009	2009	NUM
ajbmeb-2817	103	9	of	of	ADP
ajbmeb-2817	103	10	fifty	fifty	NUM
ajbmeb-2817	103	11	two	two	NUM
ajbmeb-2817	103	12	companies	company	NOUN
ajbmeb-2817	103	13	across	across	ADP
ajbmeb-2817	103	14	all	all	DET
ajbmeb-2817	103	15	sectors	sector	NOUN
ajbmeb-2817	103	16	on	on	ADP
ajbmeb-2817	103	17	nigeria	nigeria	PROPN
ajbmeb-2817	103	18	stock	stock	PROPN
ajbmeb-2817	103	19	exchange	exchange	PROPN
ajbmeb-2817	103	20	were	be	AUX
ajbmeb-2817	103	21	considered	consider	VERB
ajbmeb-2817	103	22	by	by	ADP
ajbmeb-2817	103	23	a	a	DET
ajbmeb-2817	103	24	simple	simple	ADJ
ajbmeb-2817	103	25	random	random	ADJ
ajbmeb-2817	103	26	sampling	sampling	NOUN
ajbmeb-2817	103	27	technique	technique	NOUN
ajbmeb-2817	103	28	.	.	PUNCT
ajbmeb-2817	104	1	descriptive	descriptive	ADJ
ajbmeb-2817	104	2	,	,	PUNCT
ajbmeb-2817	104	3	correlation	correlation	NOUN
ajbmeb-2817	104	4	and	and	CCONJ
ajbmeb-2817	104	5	regression	regression	VERB
ajbmeb-2817	104	6	statistical	statistical	ADJ
ajbmeb-2817	104	7	techniques	technique	NOUN
ajbmeb-2817	104	8	were	be	AUX
ajbmeb-2817	104	9	used	use	VERB
ajbmeb-2817	104	10	for	for	ADP
ajbmeb-2817	104	11	analysing	analyse	VERB
ajbmeb-2817	104	12	the	the	DET
ajbmeb-2817	104	13	data	datum	NOUN
ajbmeb-2817	104	14	.	.	PUNCT
ajbmeb-2817	105	1	the	the	DET
ajbmeb-2817	105	2	results	result	NOUN
ajbmeb-2817	105	3	showed	show	VERB
ajbmeb-2817	105	4	that	that	SCONJ
ajbmeb-2817	105	5	combined	combined	ADJ
ajbmeb-2817	105	6	effects	effect	NOUN
ajbmeb-2817	105	7	of	of	ADP
ajbmeb-2817	105	8	firm	firm	ADJ
ajbmeb-2817	105	9	financial	financial	ADJ
ajbmeb-2817	105	10	performance	performance	NOUN
ajbmeb-2817	105	11	accounted	account	VERB
ajbmeb-2817	105	12	the	the	DET
ajbmeb-2817	105	13	variation	variation	NOUN
ajbmeb-2817	105	14	in	in	ADP
ajbmeb-2817	105	15	human	human	ADJ
ajbmeb-2817	105	16	resource	resource	NOUN
ajbmeb-2817	105	17	accounting	accounting	NOUN
ajbmeb-2817	105	18	disclosure	disclosure	NOUN
ajbmeb-2817	105	19	.	.	PUNCT
ajbmeb-2817	106	1	human	human	ADJ
ajbmeb-2817	106	2	resource	resource	NOUN
ajbmeb-2817	106	3	accounting	accounting	NOUN
ajbmeb-2817	106	4	and	and	CCONJ
ajbmeb-2817	106	5	return	return	NOUN
ajbmeb-2817	106	6	on	on	ADP
ajbmeb-2817	106	7	equity	equity	NOUN
ajbmeb-2817	106	8	have	have	VERB
ajbmeb-2817	106	9	a	a	DET
ajbmeb-2817	106	10	positive	positive	ADJ
ajbmeb-2817	106	11	relationship	relationship	NOUN
ajbmeb-2817	106	12	.	.	PUNCT
ajbmeb-2817	107	1	disclosure	disclosure	NOUN
ajbmeb-2817	107	2	posits	posit	NOUN
ajbmeb-2817	107	3	that	that	SCONJ
ajbmeb-2817	107	4	a	a	DET
ajbmeb-2817	107	5	rise	rise	NOUN
ajbmeb-2817	107	6	in	in	ADP
ajbmeb-2817	107	7	return	return	NOUN
ajbmeb-2817	107	8	on	on	ADP
ajbmeb-2817	107	9	equity	equity	NOUN
ajbmeb-2817	107	10	incentivizes	incentivize	VERB
ajbmeb-2817	107	11	companies	company	NOUN
ajbmeb-2817	107	12	to	to	PART
ajbmeb-2817	107	13	disclose	disclose	VERB
ajbmeb-2817	107	14	human	human	ADJ
ajbmeb-2817	107	15	capital	capital	NOUN
ajbmeb-2817	107	16	data	datum	NOUN
ajbmeb-2817	107	17	in	in	ADP
ajbmeb-2817	107	18	order	order	NOUN
ajbmeb-2817	107	19	to	to	PART
ajbmeb-2817	107	20	build	build	VERB
ajbmeb-2817	107	21	credibility	credibility	NOUN
ajbmeb-2817	107	22	with	with	ADP
ajbmeb-2817	107	23	stakeholders	stakeholder	NOUN
ajbmeb-2817	107	24	,	,	PUNCT
ajbmeb-2817	107	25	improve	improve	VERB
ajbmeb-2817	107	26	external	external	ADJ
ajbmeb-2817	107	27	reputation	reputation	NOUN
ajbmeb-2817	107	28	,	,	PUNCT
ajbmeb-2817	107	29	and	and	CCONJ
ajbmeb-2817	107	30	foster	foster	ADJ
ajbmeb-2817	107	31	legitimacy	legitimacy	NOUN
ajbmeb-2817	107	32	.	.	PUNCT
ajbmeb-2817	108	1	the	the	DET
ajbmeb-2817	108	2	study	study	NOUN
ajbmeb-2817	108	3	concludes	conclude	VERB
ajbmeb-2817	108	4	that	that	SCONJ
ajbmeb-2817	108	5	human	human	ADJ
ajbmeb-2817	108	6	resources	resource	NOUN
ajbmeb-2817	108	7	accounting	accounting	NOUN
ajbmeb-2817	108	8	information	information	NOUN
ajbmeb-2817	108	9	are	be	AUX
ajbmeb-2817	108	10	significant	significant	ADJ
ajbmeb-2817	108	11	to	to	AUX
ajbmeb-2817	108	12	decision	decision	VERB
ajbmeb-2817	108	13	makers	maker	NOUN
ajbmeb-2817	108	14	in	in	ADP
ajbmeb-2817	108	15	the	the	DET
ajbmeb-2817	108	16	era	era	NOUN
ajbmeb-2817	108	17	of	of	ADP
ajbmeb-2817	108	18	knowledge	knowledge	NOUN
ajbmeb-2817	108	19	base	base	NOUN
ajbmeb-2817	108	20	economy	economy	NOUN
ajbmeb-2817	108	21	.	.	PUNCT
ajbmeb-2817	109	1	the	the	DET
ajbmeb-2817	109	2	study	study	NOUN
ajbmeb-2817	109	3	recommends	recommend	VERB
ajbmeb-2817	109	4	regulatory	regulatory	ADJ
ajbmeb-2817	109	5	intervention	intervention	NOUN
ajbmeb-2817	109	6	of	of	ADP
ajbmeb-2817	109	7	accounting	accounting	NOUN
ajbmeb-2817	109	8	standards	standard	NOUN
ajbmeb-2817	109	9	setting	set	VERB
ajbmeb-2817	109	10	process	process	NOUN
ajbmeb-2817	109	11	for	for	ADP
ajbmeb-2817	109	12	human	human	ADJ
ajbmeb-2817	109	13	capital	capital	NOUN
ajbmeb-2817	109	14	reporting	reporting	NOUN
ajbmeb-2817	109	15	in	in	ADP
ajbmeb-2817	109	16	nigeria	nigeria	PROPN
ajbmeb-2817	109	17	.	.	PUNCT
ajbmeb-2817	110	1	also	also	ADV
ajbmeb-2817	110	2	,	,	PUNCT
ajbmeb-2817	110	3	asamu	asamu	ADJ
ajbmeb-2817	110	4	,	,	PUNCT
ajbmeb-2817	110	5	et	et	PROPN
ajbmeb-2817	110	6	al	al	PROPN
ajbmeb-2817	110	7	.	.	PROPN
ajbmeb-2817	111	1	(	(	PUNCT
ajbmeb-2817	111	2	2020	2020	NUM
ajbmeb-2817	111	3	)	)	PUNCT
ajbmeb-2817	111	4	examined	examine	VERB
ajbmeb-2817	111	5	the	the	DET
ajbmeb-2817	111	6	reporting	reporting	NOUN
ajbmeb-2817	111	7	and	and	CCONJ
ajbmeb-2817	111	8	disclosure	disclosure	NOUN
ajbmeb-2817	111	9	of	of	ADP
ajbmeb-2817	111	10	the	the	DET
ajbmeb-2817	111	11	human	human	ADJ
ajbmeb-2817	111	12	resource	resource	NOUN
ajbmeb-2817	111	13	assets	asset	NOUN
ajbmeb-2817	111	14	of	of	ADP
ajbmeb-2817	111	15	manufacturing	manufacturing	NOUN
ajbmeb-2817	111	16	companies	company	NOUN
ajbmeb-2817	111	17	enlisted	enlist	VERB
ajbmeb-2817	111	18	on	on	ADP
ajbmeb-2817	111	19	the	the	DET
ajbmeb-2817	111	20	nigerian	nigerian	ADJ
ajbmeb-2817	111	21	stock	stock	NOUN
ajbmeb-2817	111	22	exchange	exchange	PROPN
ajbmeb-2817	111	23	and	and	CCONJ
ajbmeb-2817	111	24	the	the	DET
ajbmeb-2817	111	25	extent	extent	NOUN
ajbmeb-2817	111	26	to	to	PART
ajbmeb-2817	111	27	which	which	PRON
ajbmeb-2817	111	28	it	it	PRON
ajbmeb-2817	111	29	affects	affect	VERB
ajbmeb-2817	111	30	financial	financial	ADJ
ajbmeb-2817	111	31	performance	performance	NOUN
ajbmeb-2817	111	32	.	.	PUNCT
ajbmeb-2817	112	1	an	an	DET
ajbmeb-2817	112	2	ex	ex	X
ajbmeb-2817	112	3	post	post	X
ajbmeb-2817	112	4	facto	facto	X
ajbmeb-2817	112	5	research	research	NOUN
ajbmeb-2817	112	6	design	design	NOUN
ajbmeb-2817	112	7	was	be	AUX
ajbmeb-2817	112	8	employed	employ	VERB
ajbmeb-2817	112	9	.	.	PUNCT
ajbmeb-2817	113	1	secondary	secondary	ADJ
ajbmeb-2817	113	2	data	datum	NOUN
ajbmeb-2817	113	3	were	be	AUX
ajbmeb-2817	113	4	obtained	obtain	VERB
ajbmeb-2817	113	5	and	and	CCONJ
ajbmeb-2817	113	6	analyse	analyse	NOUN
ajbmeb-2817	113	7	using	use	VERB
ajbmeb-2817	113	8	descriptive	descriptive	ADJ
ajbmeb-2817	113	9	and	and	CCONJ
ajbmeb-2817	113	10	inferential	inferential	ADJ
ajbmeb-2817	113	11	statistics	statistic	NOUN
ajbmeb-2817	113	12	.	.	PUNCT
ajbmeb-2817	114	1	the	the	DET
ajbmeb-2817	114	2	results	result	NOUN
ajbmeb-2817	114	3	showed	show	VERB
ajbmeb-2817	114	4	that	that	SCONJ
ajbmeb-2817	114	5	profitability	profitability	NOUN
ajbmeb-2817	114	6	of	of	ADP
ajbmeb-2817	114	7	the	the	DET
ajbmeb-2817	114	8	firms	firm	NOUN
ajbmeb-2817	114	9	were	be	AUX
ajbmeb-2817	114	10	influenced	influence	VERB
ajbmeb-2817	114	11	by	by	ADP
ajbmeb-2817	114	12	operational	operational	ADJ
ajbmeb-2817	114	13	performance	performance	NOUN
ajbmeb-2817	114	14	.	.	PUNCT
ajbmeb-2817	115	1	it	it	PRON
ajbmeb-2817	115	2	was	be	AUX
ajbmeb-2817	115	3	concluded	conclude	VERB
ajbmeb-2817	115	4	that	that	SCONJ
ajbmeb-2817	115	5	remuneration	remuneration	NOUN
ajbmeb-2817	115	6	and	and	CCONJ
ajbmeb-2817	115	7	incentives	incentive	NOUN
ajbmeb-2817	115	8	have	have	VERB
ajbmeb-2817	115	9	significant	significant	ADJ
ajbmeb-2817	115	10	relationship	relationship	NOUN
ajbmeb-2817	115	11	with	with	ADP
ajbmeb-2817	115	12	operational	operational	ADJ
ajbmeb-2817	115	13	and	and	CCONJ
ajbmeb-2817	115	14	financial	financial	ADJ
ajbmeb-2817	115	15	performance	performance	NOUN
ajbmeb-2817	115	16	.	.	PUNCT
ajbmeb-2817	116	1	again	again	ADV
ajbmeb-2817	116	2	,	,	PUNCT
ajbmeb-2817	116	3	ovedje	ovedje	NOUN
ajbmeb-2817	116	4	and	and	CCONJ
ajbmeb-2817	116	5	iserien	iserien	ADJ
ajbmeb-2817	116	6	(	(	PUNCT
ajbmeb-2817	116	7	2021	2021	NUM
ajbmeb-2817	116	8	)	)	PUNCT
ajbmeb-2817	116	9	studied	study	VERB
ajbmeb-2817	116	10	the	the	DET
ajbmeb-2817	116	11	effect	effect	NOUN
ajbmeb-2817	116	12	of	of	ADP
ajbmeb-2817	116	13	human	human	ADJ
ajbmeb-2817	116	14	resource	resource	NOUN
ajbmeb-2817	116	15	accounting	account	VERB
ajbmeb-2817	116	16	on	on	ADP
ajbmeb-2817	116	17	financial	financial	ADJ
ajbmeb-2817	116	18	performance	performance	NOUN
ajbmeb-2817	116	19	by	by	ADP
ajbmeb-2817	116	20	employing	employ	VERB
ajbmeb-2817	116	21	samples	sample	NOUN
ajbmeb-2817	116	22	from	from	ADP
ajbmeb-2817	116	23	listed	list	VERB
ajbmeb-2817	116	24	manufacturing	manufacturing	NOUN
ajbmeb-2817	116	25	firms	firm	NOUN
ajbmeb-2817	116	26	in	in	ADP
ajbmeb-2817	116	27	nigeria	nigeria	PRON
ajbmeb-2817	116	28	between	between	ADP
ajbmeb-2817	116	29	the	the	DET
ajbmeb-2817	116	30	periods	period	NOUN
ajbmeb-2817	116	31	of	of	ADP
ajbmeb-2817	116	32	20112020	20112020	NUM
ajbmeb-2817	116	33	.	.	PUNCT
ajbmeb-2817	117	1	the	the	DET
ajbmeb-2817	117	2	ex	ex	PRON
ajbmeb-2817	117	3	post	post	X
ajbmeb-2817	117	4	facto	facto	X
ajbmeb-2817	117	5	design	design	NOUN
ajbmeb-2817	117	6	and	and	CCONJ
ajbmeb-2817	117	7	descriptive	descriptive	ADJ
ajbmeb-2817	117	8	statistic	statistic	NOUN
ajbmeb-2817	117	9	designs	design	NOUN
ajbmeb-2817	117	10	were	be	AUX
ajbmeb-2817	117	11	adopted	adopt	VERB
ajbmeb-2817	117	12	for	for	ADP
ajbmeb-2817	117	13	the	the	DET
ajbmeb-2817	117	14	study	study	NOUN
ajbmeb-2817	117	15	.	.	PUNCT
ajbmeb-2817	118	1	relevant	relevant	ADJ
ajbmeb-2817	118	2	data	datum	NOUN
ajbmeb-2817	118	3	of	of	ADP
ajbmeb-2817	118	4	primary	primary	ADJ
ajbmeb-2817	118	5	nature	nature	NOUN
ajbmeb-2817	118	6	were	be	AUX
ajbmeb-2817	118	7	collected	collect	VERB
ajbmeb-2817	118	8	and	and	CCONJ
ajbmeb-2817	118	9	analyzed	analyze	VERB
ajbmeb-2817	118	10	.	.	PUNCT
ajbmeb-2817	119	1	the	the	DET
ajbmeb-2817	119	2	results	result	NOUN
ajbmeb-2817	119	3	showed	show	VERB
ajbmeb-2817	119	4	that	that	SCONJ
ajbmeb-2817	119	5	employee	employee	NOUN
ajbmeb-2817	119	6	size	size	NOUN
ajbmeb-2817	119	7	and	and	CCONJ
ajbmeb-2817	119	8	directors	director	NOUN
ajbmeb-2817	119	9	’	’	PART
ajbmeb-2817	119	10	remuneration	remuneration	NOUN
ajbmeb-2817	119	11	significantly	significantly	ADV
ajbmeb-2817	119	12	impact	impact	NOUN
ajbmeb-2817	119	13	on	on	ADP
ajbmeb-2817	119	14	the	the	DET
ajbmeb-2817	119	15	financial	financial	ADJ
ajbmeb-2817	119	16	performance	performance	NOUN
ajbmeb-2817	119	17	of	of	ADP
ajbmeb-2817	119	18	selected	select	VERB
ajbmeb-2817	119	19	manufacturing	manufacturing	NOUN
ajbmeb-2817	119	20	firms	firm	NOUN
ajbmeb-2817	119	21	in	in	ADP
ajbmeb-2817	119	22	nigeria	nigeria	PROPN
ajbmeb-2817	119	23	.	.	PUNCT
ajbmeb-2817	120	1	employee	employee	NOUN
ajbmeb-2817	120	2	size	size	NOUN
ajbmeb-2817	120	3	evidently	evidently	ADV
ajbmeb-2817	120	4	increases	increase	VERB
ajbmeb-2817	120	5	financial	financial	ADJ
ajbmeb-2817	120	6	performance	performance	NOUN
ajbmeb-2817	120	7	of	of	ADP
ajbmeb-2817	120	8	the	the	DET
ajbmeb-2817	120	9	firms	firm	NOUN
ajbmeb-2817	120	10	.	.	PUNCT
ajbmeb-2817	121	1	directors	director	NOUN
ajbmeb-2817	121	2	’	’	PART
ajbmeb-2817	121	3	remuneration	remuneration	NOUN
ajbmeb-2817	121	4	tends	tend	VERB
ajbmeb-2817	121	5	to	to	PART
ajbmeb-2817	121	6	decrease	decrease	VERB
ajbmeb-2817	121	7	financial	financial	ADJ
ajbmeb-2817	121	8	performance	performance	NOUN
ajbmeb-2817	121	9	.	.	PUNCT
ajbmeb-2817	122	1	hence	hence	ADV
ajbmeb-2817	122	2	,	,	PUNCT
ajbmeb-2817	122	3	it	it	PRON
ajbmeb-2817	122	4	was	be	AUX
ajbmeb-2817	122	5	concluded	conclude	VERB
ajbmeb-2817	122	6	and	and	CCONJ
ajbmeb-2817	122	7	recommended	recommend	VERB
ajbmeb-2817	122	8	that	that	PRON
ajbmeb-2817	122	9	performance	performance	NOUN
ajbmeb-2817	122	10	-	-	PUNCT
ajbmeb-2817	122	11	based	base	VERB
ajbmeb-2817	122	12	pay	pay	NOUN
ajbmeb-2817	122	13	system	system	NOUN
ajbmeb-2817	122	14	for	for	ADP
ajbmeb-2817	122	15	directors	director	NOUN
ajbmeb-2817	122	16	should	should	AUX
ajbmeb-2817	122	17	be	be	AUX
ajbmeb-2817	122	18	considered	consider	VERB
ajbmeb-2817	122	19	less	less	ADV
ajbmeb-2817	122	20	acceptable	acceptable	ADJ
ajbmeb-2817	122	21	.	.	PUNCT
ajbmeb-2817	123	1	besides	besides	SCONJ
ajbmeb-2817	123	2	,	,	PUNCT
ajbmeb-2817	123	3	onyeukwu	onyeukwu	PROPN
ajbmeb-2817	123	4	,	,	PUNCT
ajbmeb-2817	123	5	et	et	PROPN
ajbmeb-2817	123	6	al	al	PROPN
ajbmeb-2817	123	7	.	.	PROPN
ajbmeb-2817	123	8	(	(	PUNCT
ajbmeb-2817	123	9	2021	2021	NUM
ajbmeb-2817	123	10	)	)	PUNCT
ajbmeb-2817	123	11	explored	explore	VERB
ajbmeb-2817	123	12	the	the	DET
ajbmeb-2817	123	13	link	link	NOUN
ajbmeb-2817	123	14	between	between	ADP
ajbmeb-2817	123	15	human	human	ADJ
ajbmeb-2817	123	16	resource	resource	NOUN
ajbmeb-2817	123	17	accounting	accounting	NOUN
ajbmeb-2817	123	18	and	and	CCONJ
ajbmeb-2817	123	19	financial	financial	ADJ
ajbmeb-2817	123	20	performance	performance	NOUN
ajbmeb-2817	123	21	of	of	ADP
ajbmeb-2817	123	22	microfinance	microfinance	NOUN
ajbmeb-2817	123	23	banks	bank	NOUN
ajbmeb-2817	123	24	in	in	ADP
ajbmeb-2817	123	25	nigeria	nigeria	PROPN
ajbmeb-2817	123	26	.	.	PUNCT
ajbmeb-2817	124	1	ex	ex	PRON
ajbmeb-2817	124	2	post	post	X
ajbmeb-2817	124	3	facto	facto	X
ajbmeb-2817	124	4	design	design	NOUN
ajbmeb-2817	124	5	was	be	AUX
ajbmeb-2817	124	6	employed	employ	VERB
ajbmeb-2817	124	7	for	for	ADP
ajbmeb-2817	124	8	the	the	DET
ajbmeb-2817	124	9	study	study	NOUN
ajbmeb-2817	124	10	.	.	PUNCT
ajbmeb-2817	125	1	data	datum	NOUN
ajbmeb-2817	125	2	were	be	AUX
ajbmeb-2817	125	3	obtained	obtain	VERB
ajbmeb-2817	125	4	from	from	ADP
ajbmeb-2817	125	5	published	publish	VERB
ajbmeb-2817	125	6	reports	report	NOUN
ajbmeb-2817	125	7	of	of	ADP
ajbmeb-2817	125	8	the	the	DET
ajbmeb-2817	125	9	banks	bank	NOUN
ajbmeb-2817	125	10	and	and	CCONJ
ajbmeb-2817	125	11	analyzed	analyze	VERB
ajbmeb-2817	125	12	.	.	PUNCT
ajbmeb-2817	126	1	the	the	DET
ajbmeb-2817	126	2	findings	finding	NOUN
ajbmeb-2817	126	3	showed	show	VERB
ajbmeb-2817	126	4	that	that	SCONJ
ajbmeb-2817	126	5	personnel	personnel	NOUN
ajbmeb-2817	126	6	cost	cost	NOUN
ajbmeb-2817	126	7	had	have	VERB
ajbmeb-2817	126	8	significant	significant	ADJ
ajbmeb-2817	126	9	effect	effect	NOUN
ajbmeb-2817	126	10	on	on	ADP
ajbmeb-2817	126	11	both	both	DET
ajbmeb-2817	126	12	net	net	ADJ
ajbmeb-2817	126	13	profit	profit	NOUN
ajbmeb-2817	126	14	and	and	CCONJ
ajbmeb-2817	126	15	return	return	VERB
ajbmeb-2817	126	16	on	on	ADP
ajbmeb-2817	126	17	equity	equity	NOUN
ajbmeb-2817	126	18	.	.	PUNCT
ajbmeb-2817	127	1	but	but	CCONJ
ajbmeb-2817	127	2	personnel	personnel	NOUN
ajbmeb-2817	127	3	cost	cost	NOUN
ajbmeb-2817	127	4	has	have	VERB
ajbmeb-2817	127	5	insignificant	insignificant	ADJ
ajbmeb-2817	127	6	effect	effect	NOUN
ajbmeb-2817	127	7	on	on	ADP
ajbmeb-2817	127	8	return	return	NOUN
ajbmeb-2817	127	9	on	on	ADP
ajbmeb-2817	127	10	assets	asset	NOUN
ajbmeb-2817	127	11	of	of	ADP
ajbmeb-2817	127	12	the	the	DET
ajbmeb-2817	127	13	microfinance	microfinance	NOUN
ajbmeb-2817	127	14	banks	bank	NOUN
ajbmeb-2817	127	15	.	.	PUNCT
ajbmeb-2817	128	1	it	it	PRON
ajbmeb-2817	128	2	was	be	AUX
ajbmeb-2817	128	3	recommended	recommend	VERB
ajbmeb-2817	128	4	that	that	SCONJ
ajbmeb-2817	128	5	relevant	relevant	ADJ
ajbmeb-2817	128	6	accounting	accounting	NOUN
ajbmeb-2817	128	7	and	and	CCONJ
ajbmeb-2817	128	8	legislative	legislative	ADJ
ajbmeb-2817	128	9	bodies	body	NOUN
ajbmeb-2817	128	10	should	should	AUX
ajbmeb-2817	128	11	provide	provide	VERB
ajbmeb-2817	128	12	uniform	uniform	ADJ
ajbmeb-2817	128	13	approach	approach	NOUN
ajbmeb-2817	128	14	for	for	ADP
ajbmeb-2817	128	15	the	the	DET
ajbmeb-2817	128	16	measurement	measurement	NOUN
ajbmeb-2817	128	17	and	and	CCONJ
ajbmeb-2817	128	18	reporting	reporting	NOUN
ajbmeb-2817	128	19	of	of	ADP
ajbmeb-2817	128	20	human	human	ADJ
ajbmeb-2817	128	21	resource	resource	NOUN
ajbmeb-2817	128	22	in	in	ADP
ajbmeb-2817	128	23	microfinance	microfinance	NOUN
ajbmeb-2817	128	24	bank.also	bank.also	PROPN
ajbmeb-2817	128	25	proper	proper	ADJ
ajbmeb-2817	128	26	accounting	accounting	NOUN
ajbmeb-2817	128	27	policies	policy	NOUN
ajbmeb-2817	128	28	should	should	AUX
ajbmeb-2817	128	29	be	be	AUX
ajbmeb-2817	128	30	specified	specify	VERB
ajbmeb-2817	128	31	for	for	ADP
ajbmeb-2817	128	32	the	the	DET
ajbmeb-2817	128	33	amortization	amortization	NOUN
ajbmeb-2817	128	34	of	of	ADP
ajbmeb-2817	128	35	investment	investment	NOUN
ajbmeb-2817	128	36	in	in	ADP
ajbmeb-2817	128	37	human	human	ADJ
ajbmeb-2817	128	38	resources	resource	NOUN
ajbmeb-2817	128	39	.	.	PUNCT
ajbmeb-2817	129	1	furthermore	furthermore	ADV
ajbmeb-2817	129	2	,	,	PUNCT
ajbmeb-2817	129	3	ogunbiyi	ogunbiyi	NOUN
ajbmeb-2817	129	4	-	-	PUNCT
ajbmeb-2817	129	5	davies	davy	NOUN
ajbmeb-2817	129	6	,	,	PUNCT
ajbmeb-2817	129	7	et	et	PROPN
ajbmeb-2817	129	8	al	al	PROPN
ajbmeb-2817	129	9	.	.	PROPN
ajbmeb-2817	130	1	(	(	PUNCT
ajbmeb-2817	130	2	2023	2023	NUM
ajbmeb-2817	130	3	)	)	PUNCT
ajbmeb-2817	130	4	examined	examine	VERB
ajbmeb-2817	130	5	human	human	ADJ
ajbmeb-2817	130	6	resources	resource	NOUN
ajbmeb-2817	130	7	accounting	accounting	NOUN
ajbmeb-2817	130	8	and	and	CCONJ
ajbmeb-2817	130	9	financial	financial	ADJ
ajbmeb-2817	130	10	performance	performance	NOUN
ajbmeb-2817	130	11	of	of	ADP
ajbmeb-2817	130	12	food	food	NOUN
ajbmeb-2817	130	13	and	and	CCONJ
ajbmeb-2817	130	14	beverage	beverage	NOUN
ajbmeb-2817	130	15	companies	company	NOUN
ajbmeb-2817	130	16	in	in	ADP
ajbmeb-2817	130	17	nigeria	nigeria	PROPN
ajbmeb-2817	130	18	.	.	PUNCT
ajbmeb-2817	131	1	staff	staff	NOUN
ajbmeb-2817	131	2	training	training	NOUN
ajbmeb-2817	131	3	and	and	CCONJ
ajbmeb-2817	131	4	development	development	NOUN
ajbmeb-2817	131	5	cost	cost	NOUN
ajbmeb-2817	131	6	as	as	ADV
ajbmeb-2817	131	7	well	well	ADV
ajbmeb-2817	131	8	as	as	ADP
ajbmeb-2817	131	9	staff	staff	NOUN
ajbmeb-2817	131	10	welfare	welfare	NOUN
ajbmeb-2817	131	11	and	and	CCONJ
ajbmeb-2817	131	12	safety	safety	NOUN
ajbmeb-2817	131	13	cost	cost	NOUN
ajbmeb-2817	131	14	was	be	AUX
ajbmeb-2817	131	15	used	use	VERB
ajbmeb-2817	131	16	to	to	PART
ajbmeb-2817	131	17	measure	measure	VERB
ajbmeb-2817	131	18	human	human	ADJ
ajbmeb-2817	131	19	resource	resource	NOUN
ajbmeb-2817	131	20	accounting	accounting	NOUN
ajbmeb-2817	131	21	while	while	SCONJ
ajbmeb-2817	131	22	return	return	NOUN
ajbmeb-2817	131	23	on	on	ADP
ajbmeb-2817	131	24	assets	asset	NOUN
ajbmeb-2817	131	25	was	be	AUX
ajbmeb-2817	131	26	used	use	VERB
ajbmeb-2817	131	27	to	to	PART
ajbmeb-2817	131	28	measure	measure	VERB
ajbmeb-2817	131	29	financial	financial	ADJ
ajbmeb-2817	131	30	performance	performance	NOUN
ajbmeb-2817	131	31	.	.	PUNCT
ajbmeb-2817	132	1	secondary	secondary	ADJ
ajbmeb-2817	132	2	panel	panel	NOUN
ajbmeb-2817	132	3	data	datum	NOUN
ajbmeb-2817	132	4	was	be	AUX
ajbmeb-2817	132	5	obtained	obtain	VERB
ajbmeb-2817	132	6	from	from	ADP
ajbmeb-2817	132	7	the	the	DET
ajbmeb-2817	132	8	firms	firm	NOUN
ajbmeb-2817	132	9	and	and	CCONJ
ajbmeb-2817	132	10	analyzed	analyze	VERB
ajbmeb-2817	132	11	with	with	ADP
ajbmeb-2817	132	12	the	the	DET
ajbmeb-2817	132	13	aid	aid	NOUN
ajbmeb-2817	132	14	of	of	ADP
ajbmeb-2817	132	15	e	e	NOUN
ajbmeb-2817	132	16	-	-	NOUN
ajbmeb-2817	132	17	views	views	ADJ
ajbmeb-2817	132	18	version	version	NOUN
ajbmeb-2817	132	19	10	10	NUM
ajbmeb-2817	132	20	.	.	PUNCT
ajbmeb-2817	133	1	the	the	DET
ajbmeb-2817	133	2	results	result	NOUN
ajbmeb-2817	133	3	indicated	indicate	VERB
ajbmeb-2817	133	4	that	that	SCONJ
ajbmeb-2817	133	5	staff	staff	NOUN
ajbmeb-2817	133	6	training	training	NOUN
ajbmeb-2817	133	7	contributed	contribute	VERB
ajbmeb-2817	133	8	to	to	ADP
ajbmeb-2817	133	9	business	business	NOUN
ajbmeb-2817	133	10	performance	performance	NOUN
ajbmeb-2817	133	11	but	but	CCONJ
ajbmeb-2817	133	12	staff	staff	NOUN
ajbmeb-2817	133	13	safety	safety	NOUN
ajbmeb-2817	133	14	cost	cost	NOUN
ajbmeb-2817	133	15	did	do	AUX
ajbmeb-2817	133	16	not	not	PART
ajbmeb-2817	133	17	impact	impact	VERB
ajbmeb-2817	133	18	on	on	ADP
ajbmeb-2817	133	19	financial	financial	ADJ
ajbmeb-2817	133	20	performance	performance	NOUN
ajbmeb-2817	133	21	.	.	PUNCT
ajbmeb-2817	134	1	3.1methodology	3.1methodology	NOUN
ajbmeb-2817	135	1	the	the	DET
ajbmeb-2817	135	2	study	study	NOUN
ajbmeb-2817	135	3	employed	employ	VERB
ajbmeb-2817	135	4	an	an	DET
ajbmeb-2817	135	5	ex	ex	X
ajbmeb-2817	135	6	post	post	X
ajbmeb-2817	135	7	facto	facto	X
ajbmeb-2817	135	8	design	design	NOUN
ajbmeb-2817	135	9	to	to	PART
ajbmeb-2817	135	10	permit	permit	VERB
ajbmeb-2817	135	11	the	the	DET
ajbmeb-2817	135	12	expression	expression	NOUN
ajbmeb-2817	135	13	of	of	ADP
ajbmeb-2817	135	14	relation	relation	NOUN
ajbmeb-2817	135	15	between	between	ADP
ajbmeb-2817	135	16	the	the	DET
ajbmeb-2817	135	17	variables	variable	NOUN
ajbmeb-2817	135	18	.	.	PUNCT
ajbmeb-2817	136	1	econometric	econometric	ADJ
ajbmeb-2817	136	2	specification	specification	NOUN
ajbmeb-2817	136	3	model	model	NOUN
ajbmeb-2817	136	4	and	and	CCONJ
ajbmeb-2817	136	5	residual	residual	ADJ
ajbmeb-2817	136	6	estimation	estimation	NOUN
ajbmeb-2817	136	7	procedures	procedure	NOUN
ajbmeb-2817	136	8	were	be	AUX
ajbmeb-2817	136	9	used	use	VERB
ajbmeb-2817	136	10	for	for	ADP
ajbmeb-2817	136	11	data	datum	NOUN
ajbmeb-2817	136	12	analysis	analysis	NOUN
ajbmeb-2817	136	13	.	.	PUNCT
ajbmeb-2817	137	1	american	american	ADJ
ajbmeb-2817	137	2	journal	journal	PROPN
ajbmeb-2817	137	3	of	of	ADP
ajbmeb-2817	137	4	business	business	NOUN
ajbmeb-2817	137	5	management	management	NOUN
ajbmeb-2817	137	6	,	,	PUNCT
ajbmeb-2817	137	7	economics	economic	NOUN
ajbmeb-2817	137	8	and	and	CCONJ
ajbmeb-2817	137	9	banking	banking	NOUN
ajbmeb-2817	137	10	volume	volume	NOUN
ajbmeb-2817	137	11	34	34	NUM
ajbmeb-2817	137	12	march	march	PROPN
ajbmeb-2817	137	13	2025	2025	NUM
ajbmeb-2817	137	14	p	p	NOUN
ajbmeb-2817	137	15	a	a	DET
ajbmeb-2817	137	16	g	g	NOUN
ajbmeb-2817	137	17	e	e	NOUN
ajbmeb-2817	137	18	|	|	ADV
ajbmeb-2817	137	19	122	122	NUM
ajbmeb-2817	137	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2817	137	21	secondary	secondary	ADJ
ajbmeb-2817	137	22	data	datum	NOUN
ajbmeb-2817	137	23	were	be	AUX
ajbmeb-2817	137	24	obtained	obtain	VERB
ajbmeb-2817	137	25	from	from	ADP
ajbmeb-2817	137	26	the	the	DET
ajbmeb-2817	137	27	annual	annual	ADJ
ajbmeb-2817	137	28	reports	report	NOUN
ajbmeb-2817	137	29	of	of	ADP
ajbmeb-2817	137	30	the	the	DET
ajbmeb-2817	137	31	company	company	NOUN
ajbmeb-2817	137	32	on	on	ADP
ajbmeb-2817	137	33	content	content	ADJ
ajbmeb-2817	137	34	analytical	analytical	ADJ
ajbmeb-2817	137	35	approach	approach	NOUN
ajbmeb-2817	137	36	.	.	PUNCT
ajbmeb-2817	138	1	the	the	DET
ajbmeb-2817	138	2	relevance	relevance	NOUN
ajbmeb-2817	138	3	data	datum	NOUN
ajbmeb-2817	138	4	span	span	VERB
ajbmeb-2817	138	5	from	from	ADP
ajbmeb-2817	138	6	(	(	PUNCT
ajbmeb-2817	138	7	2015	2015	NUM
ajbmeb-2817	138	8	2024	2024	NUM
ajbmeb-2817	138	9	)	)	PUNCT
ajbmeb-2817	138	10	accounting	accounting	NOUN
ajbmeb-2817	138	11	periods	period	NOUN
ajbmeb-2817	138	12	.	.	PUNCT
ajbmeb-2817	139	1	e	e	X
ajbmeb-2817	139	2	-	-	NOUN
ajbmeb-2817	139	3	views	view	NOUN
ajbmeb-2817	139	4	application	application	NOUN
ajbmeb-2817	139	5	was	be	AUX
ajbmeb-2817	139	6	used	use	VERB
ajbmeb-2817	139	7	to	to	PART
ajbmeb-2817	139	8	undertake	undertake	VERB
ajbmeb-2817	139	9	analysis	analysis	NOUN
ajbmeb-2817	139	10	on	on	ADP
ajbmeb-2817	139	11	relevant	relevant	ADJ
ajbmeb-2817	139	12	data	datum	NOUN
ajbmeb-2817	139	13	diagnostics	diagnostic	NOUN
ajbmeb-2817	139	14	:	:	PUNCT
ajbmeb-2817	139	15	descriptive	descriptive	ADJ
ajbmeb-2817	139	16	statistics	statistic	NOUN
ajbmeb-2817	139	17	with	with	ADP
ajbmeb-2817	139	18	jacque	jacque	ADJ
ajbmeb-2817	139	19	-	-	PUNCT
ajbmeb-2817	139	20	bera	bera	NOUN
ajbmeb-2817	139	21	test	test	NOUN
ajbmeb-2817	139	22	,	,	PUNCT
ajbmeb-2817	139	23	stationarity	stationarity	NOUN
ajbmeb-2817	139	24	test	test	NOUN
ajbmeb-2817	139	25	with	with	ADP
ajbmeb-2817	139	26	augmented	augment	VERB
ajbmeb-2817	139	27	dickey	dickey	PROPN
ajbmeb-2817	139	28	-	-	PUNCT
ajbmeb-2817	139	29	fuller	full	ADJ
ajbmeb-2817	139	30	and	and	CCONJ
ajbmeb-2817	139	31	phillips	phillips	PROPN
ajbmeb-2817	139	32	-	-	PUNCT
ajbmeb-2817	139	33	perron	perron	PROPN
ajbmeb-2817	139	34	model	model	NOUN
ajbmeb-2817	139	35	,	,	PUNCT
ajbmeb-2817	139	36	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	139	37	test	test	NOUN
ajbmeb-2817	139	38	on	on	ADP
ajbmeb-2817	139	39	breuch	breuch	ADV
ajbmeb-2817	139	40	-	-	PUNCT
ajbmeb-2817	139	41	pagan	pagan	VERB
ajbmeb-2817	139	42	gregory	gregory	PROPN
ajbmeb-2817	139	43	model	model	PROPN
ajbmeb-2817	139	44	,	,	PUNCT
ajbmeb-2817	139	45	co	co	NOUN
ajbmeb-2817	139	46	-	-	NOUN
ajbmeb-2817	139	47	integration	integration	NOUN
ajbmeb-2817	139	48	test	test	NOUN
ajbmeb-2817	139	49	and	and	CCONJ
ajbmeb-2817	139	50	multiple	multiple	ADJ
ajbmeb-2817	139	51	regressions	regression	NOUN
ajbmeb-2817	139	52	were	be	AUX
ajbmeb-2817	139	53	carried	carry	VERB
ajbmeb-2817	139	54	out	out	ADP
ajbmeb-2817	139	55	to	to	PART
ajbmeb-2817	139	56	test	test	VERB
ajbmeb-2817	139	57	the	the	DET
ajbmeb-2817	139	58	formulated	formulate	VERB
ajbmeb-2817	139	59	hypotheses	hypothesis	NOUN
ajbmeb-2817	139	60	.	.	PUNCT
ajbmeb-2817	140	1	3.2model	3.2model	NUM
ajbmeb-2817	140	2	specification	specification	NOUN
ajbmeb-2817	140	3	:	:	PUNCT
ajbmeb-2817	140	4	the	the	DET
ajbmeb-2817	140	5	functional	functional	ADJ
ajbmeb-2817	140	6	expression	expression	NOUN
ajbmeb-2817	140	7	of	of	ADP
ajbmeb-2817	140	8	the	the	DET
ajbmeb-2817	140	9	variables	variable	NOUN
ajbmeb-2817	140	10	is	be	AUX
ajbmeb-2817	140	11	shown	show	VERB
ajbmeb-2817	140	12	as	as	SCONJ
ajbmeb-2817	140	13	:	:	PUNCT
ajbmeb-2817	140	14	pat	pat	PROPN
ajbmeb-2817	140	15	=	=	SYM
ajbmeb-2817	140	16	f(etc	f(etc	NOUN
ajbmeb-2817	140	17	,	,	PUNCT
ajbmeb-2817	140	18	ehc)	ehc)	X
ajbmeb-2817	140	19	…	…	SYM
ajbmeb-2817	140	20	…	…	SYM
ajbmeb-2817	140	21	…	…	PUNCT
ajbmeb-2817	140	22	…	…	PUNCT
ajbmeb-2817	140	23	…	…	PUNCT
ajbmeb-2817	140	24	…	…	PUNCT
ajbmeb-2817	140	25	…	…	PUNCT
ajbmeb-2817	140	26	…	…	PUNCT
ajbmeb-2817	140	27	…	…	PUNCT
ajbmeb-2817	140	28	…	…	PUNCT
ajbmeb-2817	140	29	…	…	PUNCT
ajbmeb-2817	140	30	…	…	PUNCT
ajbmeb-2817	140	31	..	..	PUNCT
ajbmeb-2817	140	32	equ1	equ1	NOUN
ajbmeb-2817	140	33	the	the	DET
ajbmeb-2817	140	34	functional	functional	ADJ
ajbmeb-2817	140	35	equation	equation	NOUN
ajbmeb-2817	140	36	was	be	AUX
ajbmeb-2817	140	37	rewritten	rewrite	VERB
ajbmeb-2817	140	38	in	in	ADP
ajbmeb-2817	140	39	mathematical	mathematical	ADJ
ajbmeb-2817	140	40	and	and	CCONJ
ajbmeb-2817	140	41	econometric	econometric	ADJ
ajbmeb-2817	140	42	form	form	NOUN
ajbmeb-2817	140	43	as	as	ADP
ajbmeb-2817	140	44	:	:	PUNCT
ajbmeb-2817	140	45	pat	pat	PROPN
ajbmeb-2817	140	46	=	=	SYM
ajbmeb-2817	140	47	β0	β0	PROPN
ajbmeb-2817	140	48	+	+	CCONJ
ajbmeb-2817	140	49	β1etc	β1etc	PUNCT
ajbmeb-2817	141	1	+	+	CCONJ
ajbmeb-2817	141	2	β2ehc	β2ehc	NUM
ajbmeb-2817	141	3	+	+	CCONJ
ajbmeb-2817	141	4	β3ewc	β3ewc	NUM
ajbmeb-2817	141	5	…	…	SYM
ajbmeb-2817	141	6	…	…	PUNCT
ajbmeb-2817	141	7	…	…	PUNCT
ajbmeb-2817	141	8	…	…	PUNCT
ajbmeb-2817	141	9	…	…	PUNCT
ajbmeb-2817	141	10	…	…	PUNCT
ajbmeb-2817	141	11	…	…	PUNCT
ajbmeb-2817	141	12	…	…	PUNCT
ajbmeb-2817	141	13	…	…	SYM
ajbmeb-2817	141	14	…	…	SYM
ajbmeb-2817	141	15	.equ2	.equ2	PROPN
ajbmeb-2817	141	16	patit	patit	PROPN
ajbmeb-2817	141	17	=	=	PROPN
ajbmeb-2817	141	18	β0	β0	PROPN
ajbmeb-2817	142	1	+	+	CCONJ
ajbmeb-2817	142	2	β1etcit	β1etcit	NOUN
ajbmeb-2817	142	3	+	+	CCONJ
ajbmeb-2817	142	4	β2ehcit	β2ehcit	ADJ
ajbmeb-2817	142	5	+	+	CCONJ
ajbmeb-2817	142	6	β3ewcit	β3ewcit	ADJ
ajbmeb-2817	142	7	+	+	CCONJ
ajbmeb-2817	142	8	et	et	NOUN
ajbmeb-2817	142	9	…	…	PUNCT
ajbmeb-2817	142	10	…	…	PUNCT
ajbmeb-2817	142	11	…	…	PUNCT
ajbmeb-2817	142	12	…	…	PUNCT
ajbmeb-2817	142	13	…	…	PUNCT
ajbmeb-2817	142	14	…	…	PUNCT
ajbmeb-2817	142	15	.equ3	.equ3	NOUN
ajbmeb-2817	143	1	the	the	DET
ajbmeb-2817	143	2	econometric	econometric	ADJ
ajbmeb-2817	143	3	model	model	NOUN
ajbmeb-2817	143	4	was	be	AUX
ajbmeb-2817	143	5	re	re	VERB
ajbmeb-2817	143	6	-	-	VERB
ajbmeb-2817	143	7	written	write	VERB
ajbmeb-2817	143	8	in	in	ADP
ajbmeb-2817	143	9	logarithmic	logarithmic	ADJ
ajbmeb-2817	143	10	equation	equation	NOUN
ajbmeb-2817	143	11	as	as	ADP
ajbmeb-2817	143	12	:	:	PUNCT
ajbmeb-2817	143	13	logpatit	logpatit	NOUN
ajbmeb-2817	143	14	=	=	SYM
ajbmeb-2817	143	15	β0	β0	NOUN
ajbmeb-2817	143	16	+	+	CCONJ
ajbmeb-2817	143	17	β1logetcit	β1logetcit	ADJ
ajbmeb-2817	143	18	+	+	CCONJ
ajbmeb-2817	143	19	β2logehcit	β2logehcit	ADJ
ajbmeb-2817	143	20	+	+	CCONJ
ajbmeb-2817	143	21	β3logewcit	β3logewcit	ADJ
ajbmeb-2817	143	22	+	+	CCONJ
ajbmeb-2817	143	23	et	et	NOUN
ajbmeb-2817	143	24	…	…	SYM
ajbmeb-2817	143	25	…	…	PUNCT
ajbmeb-2817	143	26	…	…	PUNCT
ajbmeb-2817	143	27	…	…	PUNCT
ajbmeb-2817	143	28	…	…	PUNCT
ajbmeb-2817	143	29	equ4	equ4	PROPN
ajbmeb-2817	143	30	where	where	SCONJ
ajbmeb-2817	143	31	:	:	PUNCT
ajbmeb-2817	143	32	pat=	pat=	PROPN
ajbmeb-2817	143	33	profit	profit	NOUN
ajbmeb-2817	143	34	after	after	ADP
ajbmeb-2817	143	35	tax	tax	NOUN
ajbmeb-2817	143	36	etc	etc	X
ajbmeb-2817	143	37	=	=	X
ajbmeb-2817	143	38	employee	employee	NOUN
ajbmeb-2817	143	39	training	training	NOUN
ajbmeb-2817	143	40	cost	cost	NOUN
ajbmeb-2817	143	41	ehc	ehc	NOUN
ajbmeb-2817	143	42	=	=	PUNCT
ajbmeb-2817	143	43	employee	employee	NOUN
ajbmeb-2817	143	44	healthcare	healthcare	PROPN
ajbmeb-2817	143	45	cost	cost	VERB
ajbmeb-2817	143	46	ewc	ewc	PROPN
ajbmeb-2817	143	47	=	=	PROPN
ajbmeb-2817	143	48	employee	employee	NOUN
ajbmeb-2817	143	49	welfare	welfare	NOUN
ajbmeb-2817	143	50	cost	cost	VERB
ajbmeb-2817	143	51	log	log	NOUN
ajbmeb-2817	143	52	=	=	SYM
ajbmeb-2817	143	53	logarithmic	logarithmic	NOUN
ajbmeb-2817	143	54	(	(	PUNCT
ajbmeb-2817	143	55	logpat	logpat	PROPN
ajbmeb-2817	143	56	,	,	PUNCT
ajbmeb-2817	143	57	logetc	logetc	NOUN
ajbmeb-2817	143	58	,	,	PUNCT
ajbmeb-2817	143	59	logehc	logehc	PROPN
ajbmeb-2817	143	60	,	,	PUNCT
ajbmeb-2817	143	61	logewc	logewc	PROPN
ajbmeb-2817	143	62	)	)	PUNCT
ajbmeb-2817	143	63	β1	β1	PROPN
ajbmeb-2817	143	64	-	-	PUNCT
ajbmeb-2817	143	65	2	2	NUM
ajbmeb-2817	143	66	=	=	NOUN
ajbmeb-2817	143	67	coefficient	coefficient	NOUN
ajbmeb-2817	143	68	of	of	ADP
ajbmeb-2817	143	69	the	the	DET
ajbmeb-2817	143	70	independent	independent	ADJ
ajbmeb-2817	143	71	variables	variable	NOUN
ajbmeb-2817	143	72	t=	t=	ADJ
ajbmeb-2817	143	73	time	time	NOUN
ajbmeb-2817	143	74	period	period	NOUN
ajbmeb-2817	143	75	in	in	ADP
ajbmeb-2817	143	76	analysis	analysis	NOUN
ajbmeb-2817	143	77	i	i	X
ajbmeb-2817	143	78	=	=	NOUN
ajbmeb-2817	143	79	firm	firm	ADJ
ajbmeb-2817	143	80	in	in	ADP
ajbmeb-2817	143	81	analysis	analysis	NOUN
ajbmeb-2817	143	82	e	e	NOUN
ajbmeb-2817	143	83	=	=	NOUN
ajbmeb-2817	143	84	stochastic	stochastic	ADJ
ajbmeb-2817	143	85	error	error	NOUN
ajbmeb-2817	143	86	4.1result	4.1result	NOUN
ajbmeb-2817	143	87	and	and	CCONJ
ajbmeb-2817	143	88	discussion	discussion	NOUN
ajbmeb-2817	143	89	presentation	presentation	NOUN
ajbmeb-2817	143	90	of	of	ADP
ajbmeb-2817	143	91	variables	variable	NOUN
ajbmeb-2817	143	92	table	table	NOUN
ajbmeb-2817	143	93	1	1	NUM
ajbmeb-2817	143	94	:	:	PUNCT
ajbmeb-2817	143	95	descriptive	descriptive	ADJ
ajbmeb-2817	143	96	statistics	statistic	NOUN
ajbmeb-2817	143	97	to	to	PART
ajbmeb-2817	143	98	ascertain	ascertain	VERB
ajbmeb-2817	143	99	normality	normality	NOUN
ajbmeb-2817	143	100	of	of	ADP
ajbmeb-2817	143	101	data	data	PROPN
ajbmeb-2817	143	102	series	series	PROPN
ajbmeb-2817	143	103	lpat	lpat	PROPN
ajbmeb-2817	143	104	letc	letc	PROPN
ajbmeb-2817	143	105	lehc	lehc	PROPN
ajbmeb-2817	143	106	lewc	lewc	PROPN
ajbmeb-2817	143	107	mean	mean	VERB
ajbmeb-2817	143	108	16.87015	16.87015	NUM
ajbmeb-2817	143	109	14.41973	14.41973	NUM
ajbmeb-2817	143	110	13.82859	13.82859	NUM
ajbmeb-2817	143	111	14.92452	14.92452	NUM
ajbmeb-2817	143	112	median	median	NOUN
ajbmeb-2817	143	113	16.94463	16.94463	NUM
ajbmeb-2817	143	114	14.50476	14.50476	NUM
ajbmeb-2817	143	115	13.75213	13.75213	NUM
ajbmeb-2817	143	116	14.98009	14.98009	NUM
ajbmeb-2817	143	117	maximum	maximum	ADJ
ajbmeb-2817	143	118	17.61097	17.61097	NUM
ajbmeb-2817	143	119	14.95056	14.95056	NUM
ajbmeb-2817	143	120	14.56248	14.56248	NUM
ajbmeb-2817	143	121	15.31697	15.31697	NUM
ajbmeb-2817	143	122	minimum	minimum	NOUN
ajbmeb-2817	143	123	15.83382	15.83382	NUM
ajbmeb-2817	143	124	13.84730	13.84730	NUM
ajbmeb-2817	143	125	13.50585	13.50585	NUM
ajbmeb-2817	143	126	14.10147	14.10147	NUM
ajbmeb-2817	143	127	std	std	NOUN
ajbmeb-2817	143	128	.	.	PUNCT
ajbmeb-2817	143	129	dev	dev	PROPN
ajbmeb-2817	143	130	.	.	PUNCT
ajbmeb-2817	144	1	0.560379	0.560379	NUM
ajbmeb-2817	144	2	0.314695	0.314695	NUM
ajbmeb-2817	144	3	0.293405	0.293405	NUM
ajbmeb-2817	144	4	0.334451	0.334451	NUM
ajbmeb-2817	144	5	skewness	skewness	PROPN
ajbmeb-2817	144	6	-0.391014	-0.391014	NOUN
ajbmeb-2817	144	7	-0.221173	-0.221173	PROPN
ajbmeb-2817	144	8	1.625295	1.625295	NUM
ajbmeb-2817	144	9	-1.483000	-1.483000	NOUN
ajbmeb-2817	144	10	kurtosis	kurtosis	VERB
ajbmeb-2817	144	11	2.159286	2.159286	NUM
ajbmeb-2817	144	12	2.533485	2.533485	NUM
ajbmeb-2817	144	13	5.072925	5.072925	NUM
ajbmeb-2817	144	14	4.838471	4.838471	NUM
ajbmeb-2817	144	15	jarque	jarque	NOUN
ajbmeb-2817	144	16	-	-	PUNCT
ajbmeb-2817	144	17	bera	bera	NOUN
ajbmeb-2817	144	18	0.549321	0.549321	NUM
ajbmeb-2817	144	19	0.172211	0.172211	NUM
ajbmeb-2817	144	20	6.193062	6.193062	NUM
ajbmeb-2817	144	21	5.073803	5.073803	NUM
ajbmeb-2817	144	22	probability	probability	NOUN
ajbmeb-2817	144	23	0.759830	0.759830	NUM
ajbmeb-2817	144	24	0.917497	0.917497	NUM
ajbmeb-2817	144	25	0.045206	0.045206	NUM
ajbmeb-2817	144	26	0.079111	0.079111	NUM
ajbmeb-2817	144	27	sum	sum	NOUN
ajbmeb-2817	144	28	168.7015	168.7015	NUM
ajbmeb-2817	144	29	144.1973	144.1973	NUM
ajbmeb-2817	144	30	138.2859	138.2859	NUM
ajbmeb-2817	144	31	149.2452	149.2452	NUM
ajbmeb-2817	144	32	sum	sum	NOUN
ajbmeb-2817	144	33	sq	sq	PROPN
ajbmeb-2817	144	34	.	.	PROPN
ajbmeb-2817	144	35	dev	dev	PROPN
ajbmeb-2817	144	36	.	.	PUNCT
ajbmeb-2817	145	1	2.826221	2.826221	NUM
ajbmeb-2817	145	2	0.891294	0.891294	NUM
ajbmeb-2817	145	3	0.774779	0.774779	NUM
ajbmeb-2817	145	4	1.006715	1.006715	NUM
ajbmeb-2817	145	5	observations	observation	NOUN
ajbmeb-2817	145	6	10	10	NUM
ajbmeb-2817	145	7	10	10	NUM
ajbmeb-2817	145	8	10	10	NUM
ajbmeb-2817	145	9	10	10	NUM
ajbmeb-2817	145	10	american	american	ADJ
ajbmeb-2817	145	11	journal	journal	PROPN
ajbmeb-2817	145	12	of	of	ADP
ajbmeb-2817	145	13	business	business	NOUN
ajbmeb-2817	145	14	management	management	NOUN
ajbmeb-2817	145	15	,	,	PUNCT
ajbmeb-2817	145	16	economics	economic	NOUN
ajbmeb-2817	145	17	and	and	CCONJ
ajbmeb-2817	145	18	banking	banking	NOUN
ajbmeb-2817	145	19	volume	volume	NOUN
ajbmeb-2817	145	20	34	34	NUM
ajbmeb-2817	145	21	march	march	PROPN
ajbmeb-2817	145	22	2025	2025	NUM
ajbmeb-2817	145	23	p	p	NOUN
ajbmeb-2817	145	24	a	a	DET
ajbmeb-2817	145	25	g	g	NOUN
ajbmeb-2817	145	26	e	e	NOUN
ajbmeb-2817	145	27	|	|	NOUN
ajbmeb-2817	145	28	123	123	NUM
ajbmeb-2817	145	29	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2817	145	30	result	result	NOUN
ajbmeb-2817	145	31	interpretation	interpretation	NOUN
ajbmeb-2817	145	32	:	:	PUNCT
ajbmeb-2817	145	33	from	from	ADP
ajbmeb-2817	145	34	table	table	NOUN
ajbmeb-2817	145	35	1	1	NUM
ajbmeb-2817	145	36	;	;	PUNCT
ajbmeb-2817	145	37	the	the	DET
ajbmeb-2817	145	38	descriptive	descriptive	ADJ
ajbmeb-2817	145	39	statistic	statistic	NOUN
ajbmeb-2817	145	40	result	result	NOUN
ajbmeb-2817	145	41	indicates	indicate	VERB
ajbmeb-2817	145	42	that	that	SCONJ
ajbmeb-2817	145	43	using	use	VERB
ajbmeb-2817	145	44	jarque	jarque	NOUN
ajbmeb-2817	145	45	-	-	PUNCT
ajbmeb-2817	145	46	bera	bera	NOUN
ajbmeb-2817	145	47	probability	probability	NOUN
ajbmeb-2817	145	48	value	value	NOUN
ajbmeb-2817	145	49	against	against	ADP
ajbmeb-2817	145	50	5	5	NUM
ajbmeb-2817	145	51	%	%	NOUN
ajbmeb-2817	145	52	level	level	NOUN
ajbmeb-2817	145	53	of	of	ADP
ajbmeb-2817	145	54	significance	significance	NOUN
ajbmeb-2817	145	55	.	.	PUNCT
ajbmeb-2817	146	1	the	the	DET
ajbmeb-2817	146	2	data	data	PROPN
ajbmeb-2817	146	3	series	series	PROPN
ajbmeb-2817	146	4	:	:	PUNCT
ajbmeb-2817	146	5	log	log	NOUN
ajbmeb-2817	146	6	of	of	ADP
ajbmeb-2817	146	7	profit	profit	NOUN
ajbmeb-2817	146	8	after	after	ADP
ajbmeb-2817	146	9	tax	tax	NOUN
ajbmeb-2817	146	10	(	(	PUNCT
ajbmeb-2817	146	11	lpat	lpat	NOUN
ajbmeb-2817	146	12	)	)	PUNCT
ajbmeb-2817	146	13	,	,	PUNCT
ajbmeb-2817	146	14	log	log	NOUN
ajbmeb-2817	146	15	of	of	ADP
ajbmeb-2817	146	16	employee	employee	NOUN
ajbmeb-2817	146	17	training	training	NOUN
ajbmeb-2817	146	18	cost	cost	NOUN
ajbmeb-2817	146	19	(	(	PUNCT
ajbmeb-2817	146	20	letc	letc	NOUN
ajbmeb-2817	146	21	)	)	PUNCT
ajbmeb-2817	146	22	and	and	CCONJ
ajbmeb-2817	146	23	log	log	NOUN
ajbmeb-2817	146	24	of	of	ADP
ajbmeb-2817	146	25	employee	employee	NOUN
ajbmeb-2817	146	26	welfare	welfare	NOUN
ajbmeb-2817	146	27	cost	cost	NOUN
ajbmeb-2817	146	28	(	(	PUNCT
ajbmeb-2817	146	29	lewc	lewc	NOUN
ajbmeb-2817	146	30	)	)	PUNCT
ajbmeb-2817	146	31	are	be	AUX
ajbmeb-2817	146	32	normally	normally	ADV
ajbmeb-2817	146	33	distributed	distribute	VERB
ajbmeb-2817	146	34	as	as	SCONJ
ajbmeb-2817	146	35	jarque	jarque	NOUN
ajbmeb-2817	146	36	-	-	PUNCT
ajbmeb-2817	146	37	bera	bera	NOUN
ajbmeb-2817	146	38	probability	probability	NOUN
ajbmeb-2817	146	39	value	value	NOUN
ajbmeb-2817	146	40	is	be	AUX
ajbmeb-2817	146	41	higher	high	ADJ
ajbmeb-2817	146	42	than	than	ADP
ajbmeb-2817	146	43	5	5	NUM
ajbmeb-2817	146	44	%	%	NOUN
ajbmeb-2817	146	45	level	level	NOUN
ajbmeb-2817	146	46	of	of	ADP
ajbmeb-2817	146	47	significance	significance	NOUN
ajbmeb-2817	146	48	.	.	PUNCT
ajbmeb-2817	147	1	however	however	ADV
ajbmeb-2817	147	2	,	,	PUNCT
ajbmeb-2817	147	3	log	log	NOUN
ajbmeb-2817	147	4	of	of	ADP
ajbmeb-2817	147	5	employee	employee	NOUN
ajbmeb-2817	147	6	healthcare	healthcare	NOUN
ajbmeb-2817	147	7	cost	cost	NOUN
ajbmeb-2817	147	8	(	(	PUNCT
ajbmeb-2817	147	9	lehc	lehc	PROPN
ajbmeb-2817	147	10	)	)	PUNCT
ajbmeb-2817	147	11	is	be	AUX
ajbmeb-2817	147	12	not	not	PART
ajbmeb-2817	147	13	normally	normally	ADV
ajbmeb-2817	147	14	distributed	distribute	VERB
ajbmeb-2817	147	15	.	.	PUNCT
ajbmeb-2817	148	1	table	table	NOUN
ajbmeb-2817	148	2	2	2	NUM
ajbmeb-2817	148	3	:	:	PUNCT
ajbmeb-2817	148	4	stationarity	stationarity	NOUN
ajbmeb-2817	148	5	test	test	NOUN
ajbmeb-2817	148	6	to	to	PART
ajbmeb-2817	148	7	ascertain	ascertain	VERB
ajbmeb-2817	148	8	normal	normal	ADJ
ajbmeb-2817	148	9	distribution	distribution	NOUN
ajbmeb-2817	148	10	.	.	PUNCT
ajbmeb-2817	149	1	variables	variables	PROPN
ajbmeb-2817	149	2	aug	aug	PROPN
ajbmeb-2817	149	3	.	.	PROPN
ajbmeb-2817	149	4	dickey	dickey	NOUN
ajbmeb-2817	149	5	-	-	PUNCT
ajbmeb-2817	149	6	fuller	fuller	NOUN
ajbmeb-2817	149	7	:	:	PUNCT
ajbmeb-2817	149	8	pv	pv	PROPN
ajbmeb-2817	149	9	philips	philips	PROPN
ajbmeb-2817	149	10	-	-	PUNCT
ajbmeb-2817	149	11	perron	perron	PROPN
ajbmeb-2817	149	12	:	:	PUNCT
ajbmeb-2817	149	13	pv	pv	NOUN
ajbmeb-2817	149	14	remarks	remark	NOUN
ajbmeb-2817	149	15	at	at	ADP
ajbmeb-2817	149	16	5%level	5%level	NUM
ajbmeb-2817	149	17	of	of	ADP
ajbmeb-2817	149	18	sig	sig	PROPN
ajbmeb-2817	149	19	.	.	PUNCT
ajbmeb-2817	150	1	lpat	lpat	PROPN
ajbmeb-2817	150	2	0.0020	0.0020	NUM
ajbmeb-2817	150	3	0.0035	0.0035	NUM
ajbmeb-2817	150	4	integrated	integrate	VERB
ajbmeb-2817	150	5	at	at	ADP
ajbmeb-2817	150	6	order	order	NOUN
ajbmeb-2817	150	7	2	2	NUM
ajbmeb-2817	150	8	letc	letc	NOUN
ajbmeb-2817	150	9	0.0199	0.0199	NUM
ajbmeb-2817	150	10	0.0046	0.0046	NUM
ajbmeb-2817	150	11	integrated	integrate	VERB
ajbmeb-2817	150	12	at	at	ADP
ajbmeb-2817	150	13	order	order	NOUN
ajbmeb-2817	150	14	2	2	NUM
ajbmeb-2817	150	15	lehc	lehc	NOUN
ajbmeb-2817	150	16	0.0469	0.0469	NUM
ajbmeb-2817	150	17	0.8150	0.8150	NUM
ajbmeb-2817	150	18	integrated	integrate	VERB
ajbmeb-2817	150	19	at	at	ADP
ajbmeb-2817	150	20	order	order	NOUN
ajbmeb-2817	150	21	1	1	NUM
ajbmeb-2817	150	22	lewc	lewc	NOUN
ajbmeb-2817	150	23	0.0039	0.0039	NUM
ajbmeb-2817	150	24	0.0001	0.0001	NUM
ajbmeb-2817	150	25	integrated	integrate	VERB
ajbmeb-2817	150	26	at	at	ADP
ajbmeb-2817	150	27	order	order	NOUN
ajbmeb-2817	150	28	1	1	NUM
ajbmeb-2817	150	29	result	result	NOUN
ajbmeb-2817	150	30	interpretation	interpretation	NOUN
ajbmeb-2817	150	31	:	:	PUNCT
ajbmeb-2817	150	32	from	from	ADP
ajbmeb-2817	150	33	table	table	NOUN
ajbmeb-2817	150	34	2	2	NUM
ajbmeb-2817	150	35	;	;	PUNCT
ajbmeb-2817	150	36	stationarity	stationarity	NOUN
ajbmeb-2817	150	37	test	test	NOUN
ajbmeb-2817	150	38	result	result	NOUN
ajbmeb-2817	150	39	show	show	VERB
ajbmeb-2817	150	40	that	that	SCONJ
ajbmeb-2817	150	41	using	use	VERB
ajbmeb-2817	150	42	augmented	augment	VERB
ajbmeb-2817	150	43	dickeyfuller	dickeyfuller	NOUN
ajbmeb-2817	150	44	probability	probability	NOUN
ajbmeb-2817	150	45	value	value	NOUN
ajbmeb-2817	150	46	against	against	ADP
ajbmeb-2817	150	47	5	5	NUM
ajbmeb-2817	150	48	%	%	NOUN
ajbmeb-2817	150	49	level	level	NOUN
ajbmeb-2817	150	50	.	.	PUNCT
ajbmeb-2817	151	1	log	log	NOUN
ajbmeb-2817	151	2	of	of	ADP
ajbmeb-2817	151	3	profit	profit	NOUN
ajbmeb-2817	151	4	after	after	ADP
ajbmeb-2817	151	5	tax	tax	NOUN
ajbmeb-2817	151	6	(	(	PUNCT
ajbmeb-2817	151	7	lpat	lpat	NOUN
ajbmeb-2817	151	8	)	)	PUNCT
ajbmeb-2817	151	9	and	and	CCONJ
ajbmeb-2817	151	10	log	log	NOUN
ajbmeb-2817	151	11	of	of	ADP
ajbmeb-2817	151	12	employee	employee	NOUN
ajbmeb-2817	151	13	training	training	NOUN
ajbmeb-2817	151	14	cost	cost	NOUN
ajbmeb-2817	151	15	data	datum	NOUN
ajbmeb-2817	151	16	series	series	NOUN
ajbmeb-2817	151	17	were	be	AUX
ajbmeb-2817	151	18	integrated	integrate	VERB
ajbmeb-2817	151	19	at	at	ADP
ajbmeb-2817	151	20	second	second	ADJ
ajbmeb-2817	151	21	difference	difference	NOUN
ajbmeb-2817	151	22	(	(	PUNCT
ajbmeb-2817	151	23	order	order	NOUN
ajbmeb-2817	151	24	2	2	NUM
ajbmeb-2817	151	25	)	)	PUNCT
ajbmeb-2817	151	26	,	,	PUNCT
ajbmeb-2817	151	27	while	while	SCONJ
ajbmeb-2817	151	28	log	log	NOUN
ajbmeb-2817	151	29	of	of	ADP
ajbmeb-2817	151	30	employee	employee	NOUN
ajbmeb-2817	151	31	healthcare	healthcare	NOUN
ajbmeb-2817	151	32	cost	cost	NOUN
ajbmeb-2817	151	33	(	(	PUNCT
ajbmeb-2817	151	34	lehc	lehc	PROPN
ajbmeb-2817	151	35	)	)	PUNCT
ajbmeb-2817	151	36	and	and	CCONJ
ajbmeb-2817	151	37	log	log	NOUN
ajbmeb-2817	151	38	of	of	ADP
ajbmeb-2817	151	39	employee	employee	NOUN
ajbmeb-2817	151	40	welfare	welfare	NOUN
ajbmeb-2817	151	41	cost	cost	NOUN
ajbmeb-2817	151	42	were	be	AUX
ajbmeb-2817	151	43	integrated	integrate	VERB
ajbmeb-2817	151	44	at	at	ADP
ajbmeb-2817	151	45	first	first	ADJ
ajbmeb-2817	151	46	difference	difference	NOUN
ajbmeb-2817	151	47	(	(	PUNCT
ajbmeb-2817	151	48	order	order	NOUN
ajbmeb-2817	151	49	1	1	NUM
ajbmeb-2817	151	50	)	)	PUNCT
ajbmeb-2817	151	51	.	.	PUNCT
ajbmeb-2817	152	1	table	table	NOUN
ajbmeb-2817	152	2	3	3	NUM
ajbmeb-2817	152	3	:	:	PUNCT
ajbmeb-2817	152	4	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	152	5	test	test	NOUN
ajbmeb-2817	152	6	of	of	ADP
ajbmeb-2817	152	7	variables	variable	NOUN
ajbmeb-2817	152	8	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	152	9	test	test	NOUN
ajbmeb-2817	152	10	:	:	PUNCT
ajbmeb-2817	152	11	breusch	breusch	ADJ
ajbmeb-2817	152	12	-	-	PUNCT
ajbmeb-2817	152	13	pagan	pagan	ADJ
ajbmeb-2817	152	14	-	-	PUNCT
ajbmeb-2817	152	15	godfrey	godfrey	NOUN
ajbmeb-2817	152	16	f	f	PROPN
ajbmeb-2817	152	17	-	-	PUNCT
ajbmeb-2817	152	18	statistic	statistic	NOUN
ajbmeb-2817	152	19	0.191738	0.191738	NUM
ajbmeb-2817	152	20	prob	prob	NOUN
ajbmeb-2817	152	21	.	.	PUNCT
ajbmeb-2817	153	1	f(3,6	f(3,6	X
ajbmeb-2817	153	2	)	)	PUNCT
ajbmeb-2817	153	3	0.8983	0.8983	NUM
ajbmeb-2817	153	4	obs*r	obs*r	PROPN
ajbmeb-2817	153	5	-	-	PUNCT
ajbmeb-2817	153	6	squared	square	VERB
ajbmeb-2817	153	7	0.874823	0.874823	NUM
ajbmeb-2817	153	8	prob	prob	NOUN
ajbmeb-2817	153	9	.	.	PUNCT
ajbmeb-2817	154	1	chi	chi	PROPN
ajbmeb-2817	154	2	-	-	PUNCT
ajbmeb-2817	154	3	square(3	square(3	PROPN
ajbmeb-2817	154	4	)	)	PUNCT
ajbmeb-2817	155	1	0.8315	0.8315	NUM
ajbmeb-2817	155	2	scaled	scale	VERB
ajbmeb-2817	155	3	explained	explain	VERB
ajbmeb-2817	155	4	ss	ss	PROPN
ajbmeb-2817	155	5	0.562791	0.562791	NUM
ajbmeb-2817	155	6	prob	prob	NOUN
ajbmeb-2817	155	7	.	.	PUNCT
ajbmeb-2817	156	1	chi	chi	PROPN
ajbmeb-2817	156	2	-	-	PUNCT
ajbmeb-2817	156	3	square(3	square(3	PROPN
ajbmeb-2817	156	4	)	)	PUNCT
ajbmeb-2817	156	5	0.9049	0.9049	NUM
ajbmeb-2817	156	6	test	test	NOUN
ajbmeb-2817	156	7	equation	equation	NOUN
ajbmeb-2817	156	8	:	:	PUNCT
ajbmeb-2817	156	9	dependent	dependent	ADJ
ajbmeb-2817	156	10	variable	variable	NOUN
ajbmeb-2817	156	11	:	:	PUNCT
ajbmeb-2817	156	12	resid^2	resid^2	NOUN
ajbmeb-2817	156	13	method	method	NOUN
ajbmeb-2817	156	14	:	:	PUNCT
ajbmeb-2817	156	15	least	least	ADJ
ajbmeb-2817	156	16	squares	square	NOUN
ajbmeb-2817	156	17	date	date	NOUN
ajbmeb-2817	156	18	:	:	PUNCT
ajbmeb-2817	156	19	03/07/25	03/07/25	NUM
ajbmeb-2817	156	20	time	time	NOUN
ajbmeb-2817	156	21	:	:	PUNCT
ajbmeb-2817	156	22	14:15	14:15	NUM
ajbmeb-2817	156	23	sample	sample	NOUN
ajbmeb-2817	156	24	:	:	PUNCT
ajbmeb-2817	156	25	2015	2015	NUM
ajbmeb-2817	156	26	2024	2024	NUM
ajbmeb-2817	156	27	included	include	VERB
ajbmeb-2817	156	28	observations	observation	NOUN
ajbmeb-2817	156	29	:	:	PUNCT
ajbmeb-2817	156	30	10	10	NUM
ajbmeb-2817	156	31	variable	variable	ADJ
ajbmeb-2817	156	32	coefficient	coefficient	NOUN
ajbmeb-2817	156	33	std	std	NOUN
ajbmeb-2817	156	34	.	.	NOUN
ajbmeb-2817	156	35	error	error	NOUN
ajbmeb-2817	156	36	t	t	NOUN
ajbmeb-2817	156	37	-	-	PUNCT
ajbmeb-2817	156	38	statistic	statistic	NOUN
ajbmeb-2817	156	39	prob	prob	NOUN
ajbmeb-2817	156	40	.	.	PUNCT
ajbmeb-2817	157	1	c	c	NOUN
ajbmeb-2817	157	2	-2.145198	-2.145198	NOUN
ajbmeb-2817	157	3	3.948135	3.948135	NUM
ajbmeb-2817	157	4	-0.543345	-0.543345	NOUN
ajbmeb-2817	158	1	0.6065	0.6065	NUM
ajbmeb-2817	158	2	letc	letc	NOUN
ajbmeb-2817	158	3	0.092578	0.092578	NUM
ajbmeb-2817	158	4	0.236448	0.236448	NUM
ajbmeb-2817	158	5	0.391537	0.391537	NUM
ajbmeb-2817	158	6	0.7089	0.7089	NUM
ajbmeb-2817	158	7	lehc	lehc	NOUN
ajbmeb-2817	158	8	-0.045506	-0.045506	NOUN
ajbmeb-2817	158	9	0.242751	0.242751	PRON
ajbmeb-2817	158	10	-0.187460	-0.187460	VERB
ajbmeb-2817	158	11	0.8575	0.8575	NUM
ajbmeb-2817	158	12	lewc	lewc	NOUN
ajbmeb-2817	158	13	0.102000	0.102000	NUM
ajbmeb-2817	158	14	0.208024	0.208024	NUM
ajbmeb-2817	158	15	0.490329	0.490329	NUM
ajbmeb-2817	158	16	0.6413	0.6413	NUM
ajbmeb-2817	158	17	r	r	NOUN
ajbmeb-2817	158	18	-	-	PUNCT
ajbmeb-2817	158	19	squared	square	VERB
ajbmeb-2817	158	20	0.087482	0.087482	NUM
ajbmeb-2817	158	21	mean	mean	NOUN
ajbmeb-2817	158	22	dependent	dependent	ADJ
ajbmeb-2817	158	23	var	var	NOUN
ajbmeb-2817	158	24	0.082774	0.082774	NUM
ajbmeb-2817	158	25	adjusted	adjust	VERB
ajbmeb-2817	158	26	r	r	NOUN
ajbmeb-2817	158	27	-	-	PUNCT
ajbmeb-2817	158	28	squared	square	VERB
ajbmeb-2817	158	29	-0.368777	-0.368777	PROPN
ajbmeb-2817	158	30	s.d	s.d	PROPN
ajbmeb-2817	158	31	.	.	PROPN
ajbmeb-2817	159	1	dependent	dependent	ADJ
ajbmeb-2817	159	2	var	var	NOUN
ajbmeb-2817	159	3	0.164950	0.164950	NUM
ajbmeb-2817	159	4	s.e	s.e	PROPN
ajbmeb-2817	159	5	.	.	PROPN
ajbmeb-2817	159	6	of	of	ADP
ajbmeb-2817	159	7	regression	regression	NOUN
ajbmeb-2817	159	8	0.192982	0.192982	NUM
ajbmeb-2817	159	9	akaike	akaike	ADJ
ajbmeb-2817	159	10	info	info	NOUN
ajbmeb-2817	159	11	criterion	criterion	NOUN
ajbmeb-2817	159	12	-0.163262	-0.163262	NOUN
ajbmeb-2817	159	13	sum	sum	NOUN
ajbmeb-2817	159	14	squared	square	VERB
ajbmeb-2817	159	15	resid	resid	NOUN
ajbmeb-2817	159	16	0.223453	0.223453	NUM
ajbmeb-2817	159	17	schwarz	schwarz	NOUN
ajbmeb-2817	159	18	criterion	criterion	NOUN
ajbmeb-2817	159	19	-0.042228	-0.042228	PROPN
ajbmeb-2817	159	20	log	log	PROPN
ajbmeb-2817	159	21	likelihood	likelihood	VERB
ajbmeb-2817	159	22	4.816312	4.816312	NUM
ajbmeb-2817	159	23	hannan	hannan	PROPN
ajbmeb-2817	159	24	-	-	PUNCT
ajbmeb-2817	159	25	quinn	quinn	PROPN
ajbmeb-2817	159	26	criter	criter	NOUN
ajbmeb-2817	159	27	.	.	PUNCT
ajbmeb-2817	159	28	-0.296036	-0.296036	PROPN
ajbmeb-2817	160	1	f	f	X
ajbmeb-2817	160	2	-	-	PUNCT
ajbmeb-2817	160	3	statistic	statistic	NOUN
ajbmeb-2817	160	4	0.191738	0.191738	NUM
ajbmeb-2817	160	5	durbin	durbin	ADJ
ajbmeb-2817	160	6	-	-	PUNCT
ajbmeb-2817	160	7	watson	watson	NOUN
ajbmeb-2817	160	8	stat	stat	NOUN
ajbmeb-2817	160	9	1.961643	1.961643	NUM
ajbmeb-2817	160	10	prob(f	prob(f	NOUN
ajbmeb-2817	160	11	-	-	PUNCT
ajbmeb-2817	160	12	statistic	statistic	NOUN
ajbmeb-2817	160	13	)	)	PUNCT
ajbmeb-2817	160	14	0.898309	0.898309	NUM
ajbmeb-2817	160	15	american	american	ADJ
ajbmeb-2817	160	16	journal	journal	PROPN
ajbmeb-2817	160	17	of	of	ADP
ajbmeb-2817	160	18	business	business	NOUN
ajbmeb-2817	160	19	management	management	NOUN
ajbmeb-2817	160	20	,	,	PUNCT
ajbmeb-2817	160	21	economics	economic	NOUN
ajbmeb-2817	160	22	and	and	CCONJ
ajbmeb-2817	160	23	banking	banking	NOUN
ajbmeb-2817	160	24	volume	volume	NOUN
ajbmeb-2817	160	25	34	34	NUM
ajbmeb-2817	160	26	march	march	PROPN
ajbmeb-2817	160	27	2025	2025	NUM
ajbmeb-2817	160	28	p	p	NOUN
ajbmeb-2817	160	29	a	a	DET
ajbmeb-2817	160	30	g	g	NOUN
ajbmeb-2817	160	31	e	e	NOUN
ajbmeb-2817	160	32	|	|	NOUN
ajbmeb-2817	160	33	124	124	NUM
ajbmeb-2817	160	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	160	35	from	from	ADP
ajbmeb-2817	160	36	table	table	NOUN
ajbmeb-2817	160	37	3	3	NUM
ajbmeb-2817	160	38	,	,	PUNCT
ajbmeb-2817	160	39	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	160	40	test	test	NOUN
ajbmeb-2817	160	41	result	result	NOUN
ajbmeb-2817	160	42	indicates	indicate	VERB
ajbmeb-2817	160	43	statistical	statistical	ADJ
ajbmeb-2817	160	44	evidence	evidence	NOUN
ajbmeb-2817	160	45	to	to	PART
ajbmeb-2817	160	46	suggest	suggest	VERB
ajbmeb-2817	160	47	that	that	SCONJ
ajbmeb-2817	160	48	data	data	NOUN
ajbmeb-2817	160	49	series	series	NOUN
ajbmeb-2817	160	50	are	be	AUX
ajbmeb-2817	160	51	free	free	ADJ
ajbmeb-2817	160	52	from	from	ADP
ajbmeb-2817	160	53	heteroskedasticity	heteroskedasticity	NOUN
ajbmeb-2817	160	54	problem	problem	NOUN
ajbmeb-2817	160	55	.	.	PUNCT
ajbmeb-2817	161	1	the	the	DET
ajbmeb-2817	161	2	model	model	NOUN
ajbmeb-2817	161	3	has	have	AUX
ajbmeb-2817	161	4	not	not	PART
ajbmeb-2817	161	5	violated	violate	VERB
ajbmeb-2817	161	6	the	the	DET
ajbmeb-2817	161	7	assumption	assumption	NOUN
ajbmeb-2817	161	8	of	of	ADP
ajbmeb-2817	161	9	constant	constant	ADJ
ajbmeb-2817	161	10	variance	variance	NOUN
ajbmeb-2817	161	11	.	.	PUNCT
ajbmeb-2817	162	1	as	as	ADP
ajbmeb-2817	162	2	probability	probability	NOUN
ajbmeb-2817	162	3	value	value	NOUN
ajbmeb-2817	162	4	(	(	PUNCT
ajbmeb-2817	162	5	chi	chi	NOUN
ajbmeb-2817	162	6	-	-	PUNCT
ajbmeb-2817	162	7	square3	square3	NOUN
ajbmeb-2817	162	8	)	)	PUNCT
ajbmeb-2817	163	1	=	=	PUNCT
ajbmeb-2817	163	2	0.8315	0.8315	NUM
ajbmeb-2817	163	3	is	be	AUX
ajbmeb-2817	163	4	higher	high	ADJ
ajbmeb-2817	163	5	than	than	ADP
ajbmeb-2817	163	6	5	5	NUM
ajbmeb-2817	163	7	%	%	NOUN
ajbmeb-2817	163	8	level	level	NOUN
ajbmeb-2817	163	9	of	of	ADP
ajbmeb-2817	163	10	significance	significance	NOUN
ajbmeb-2817	163	11	.	.	PUNCT
ajbmeb-2817	164	1	table	table	NOUN
ajbmeb-2817	164	2	4	4	NUM
ajbmeb-2817	164	3	:	:	PUNCT
ajbmeb-2817	164	4	multiple	multiple	ADJ
ajbmeb-2817	164	5	regression	regression	NOUN
ajbmeb-2817	164	6	test	test	NOUN
ajbmeb-2817	164	7	of	of	ADP
ajbmeb-2817	164	8	the	the	DET
ajbmeb-2817	164	9	lpat	lpat	NOUN
ajbmeb-2817	164	10	,	,	PUNCT
ajbmeb-2817	164	11	letc	letc	PROPN
ajbmeb-2817	164	12	,	,	PUNCT
ajbmeb-2817	164	13	lehc	lehc	PROPN
ajbmeb-2817	164	14	,	,	PUNCT
ajbmeb-2817	164	15	lewc	lewc	NOUN
ajbmeb-2817	164	16	dependent	dependent	ADJ
ajbmeb-2817	164	17	variable	variable	NOUN
ajbmeb-2817	164	18	:	:	PUNCT
ajbmeb-2817	164	19	lpat	lpat	ADJ
ajbmeb-2817	164	20	method	method	NOUN
ajbmeb-2817	164	21	:	:	PUNCT
ajbmeb-2817	164	22	least	least	ADJ
ajbmeb-2817	164	23	squares	square	NOUN
ajbmeb-2817	164	24	date	date	NOUN
ajbmeb-2817	164	25	:	:	PUNCT
ajbmeb-2817	164	26	03/06/25	03/06/25	NUM
ajbmeb-2817	164	27	time	time	NOUN
ajbmeb-2817	164	28	:	:	PUNCT
ajbmeb-2817	164	29	14:33	14:33	NUM
ajbmeb-2817	164	30	sample	sample	NOUN
ajbmeb-2817	164	31	:	:	PUNCT
ajbmeb-2817	164	32	2015	2015	NUM
ajbmeb-2817	164	33	2024	2024	NUM
ajbmeb-2817	164	34	included	include	VERB
ajbmeb-2817	164	35	observations	observation	NOUN
ajbmeb-2817	164	36	:	:	PUNCT
ajbmeb-2817	164	37	10	10	NUM
ajbmeb-2817	164	38	variable	variable	ADJ
ajbmeb-2817	164	39	coefficient	coefficient	NOUN
ajbmeb-2817	164	40	std	std	NOUN
ajbmeb-2817	164	41	.	.	NOUN
ajbmeb-2817	164	42	error	error	NOUN
ajbmeb-2817	164	43	t	t	NOUN
ajbmeb-2817	164	44	-	-	PUNCT
ajbmeb-2817	164	45	statistic	statistic	NOUN
ajbmeb-2817	164	46	prob	prob	NOUN
ajbmeb-2817	164	47	.	.	PUNCT
ajbmeb-2817	165	1	c	c	NOUN
ajbmeb-2817	165	2	6.184686	6.184686	NUM
ajbmeb-2817	165	3	7.598828	7.598828	NUM
ajbmeb-2817	165	4	0.813900	0.813900	NUM
ajbmeb-2817	165	5	0.4468	0.4468	NUM
ajbmeb-2817	165	6	letc	letc	NOUN
ajbmeb-2817	165	7	1.697567	1.697567	NUM
ajbmeb-2817	165	8	0.455082	0.455082	NUM
ajbmeb-2817	165	9	3.730241	3.730241	NUM
ajbmeb-2817	165	10	0.0097	0.0097	NUM
ajbmeb-2817	165	11	lehc	lehc	NOUN
ajbmeb-2817	165	12	-0.804441	-0.804441	PROPN
ajbmeb-2817	166	1	0.467214	0.467214	NUM
ajbmeb-2817	166	2	-1.721785	-1.721785	NOUN
ajbmeb-2817	166	3	0.0359	0.0359	NUM
ajbmeb-2817	166	4	lewc	lewc	NOUN
ajbmeb-2817	166	5	-0.178814	-0.178814	NOUN
ajbmeb-2817	166	6	0.400376	0.400376	NUM
ajbmeb-2817	166	7	-0.446615	-0.446615	NOUN
ajbmeb-2817	166	8	0.6708	0.6708	NUM
ajbmeb-2817	166	9	r	r	NOUN
ajbmeb-2817	166	10	-	-	PUNCT
ajbmeb-2817	166	11	squared	square	VERB
ajbmeb-2817	166	12	0.707120	0.707120	NUM
ajbmeb-2817	166	13	mean	mean	NOUN
ajbmeb-2817	166	14	dependent	dependent	ADJ
ajbmeb-2817	166	15	var	var	NOUN
ajbmeb-2817	166	16	16.87015	16.87015	NUM
ajbmeb-2817	166	17	adjusted	adjust	VERB
ajbmeb-2817	166	18	r	r	NOUN
ajbmeb-2817	166	19	-	-	PUNCT
ajbmeb-2817	166	20	squared	square	VERB
ajbmeb-2817	166	21	0.560681	0.560681	NUM
ajbmeb-2817	166	22	s.d	s.d	PROPN
ajbmeb-2817	166	23	.	.	PUNCT
ajbmeb-2817	166	24	dependent	dependent	ADJ
ajbmeb-2817	166	25	var	var	PROPN
ajbmeb-2817	166	26	0.560379	0.560379	NUM
ajbmeb-2817	166	27	s.e	s.e	PROPN
ajbmeb-2817	166	28	.	.	PROPN
ajbmeb-2817	166	29	of	of	ADP
ajbmeb-2817	166	30	regression	regression	NOUN
ajbmeb-2817	166	31	0.371426	0.371426	NUM
ajbmeb-2817	166	32	akaike	akaike	ADJ
ajbmeb-2817	166	33	info	info	NOUN
ajbmeb-2817	166	34	criterion	criterion	NOUN
ajbmeb-2817	166	35	1.146239	1.146239	NUM
ajbmeb-2817	166	36	sum	sum	NOUN
ajbmeb-2817	166	37	squared	square	VERB
ajbmeb-2817	166	38	resid	resid	NOUN
ajbmeb-2817	167	1	0.827743	0.827743	NUM
ajbmeb-2817	168	1	schwarz	schwarz	NOUN
ajbmeb-2817	168	2	criterion	criterion	NOUN
ajbmeb-2817	168	3	1.267273	1.267273	NUM
ajbmeb-2817	168	4	log	log	NOUN
ajbmeb-2817	168	5	likelihood	likelihood	NOUN
ajbmeb-2817	168	6	-1.731195	-1.731195	NOUN
ajbmeb-2817	169	1	hannan	hannan	PROPN
ajbmeb-2817	169	2	-	-	PUNCT
ajbmeb-2817	169	3	quinn	quinn	PROPN
ajbmeb-2817	169	4	criter	criter	NOUN
ajbmeb-2817	169	5	.	.	PUNCT
ajbmeb-2817	170	1	1.013465	1.013465	NUM
ajbmeb-2817	170	2	f	f	X
ajbmeb-2817	170	3	-	-	PUNCT
ajbmeb-2817	170	4	statistic	statistic	ADJ
ajbmeb-2817	170	5	4.828744	4.828744	NUM
ajbmeb-2817	170	6	durbin	durbin	ADJ
ajbmeb-2817	170	7	-	-	PUNCT
ajbmeb-2817	170	8	watson	watson	NOUN
ajbmeb-2817	170	9	stat	stat	NOUN
ajbmeb-2817	170	10	2.053925	2.053925	NUM
ajbmeb-2817	170	11	prob(f	prob(f	NOUN
ajbmeb-2817	170	12	-	-	PUNCT
ajbmeb-2817	170	13	statistic	statistic	NOUN
ajbmeb-2817	170	14	)	)	PUNCT
ajbmeb-2817	170	15	0.048515	0.048515	NUM
ajbmeb-2817	170	16	from	from	ADP
ajbmeb-2817	170	17	table	table	NOUN
ajbmeb-2817	170	18	4	4	NUM
ajbmeb-2817	170	19	;	;	PUNCT
ajbmeb-2817	170	20	multiple	multiple	ADJ
ajbmeb-2817	170	21	regression	regression	NOUN
ajbmeb-2817	170	22	results	result	NOUN
ajbmeb-2817	170	23	indicate	indicate	VERB
ajbmeb-2817	170	24	that	that	SCONJ
ajbmeb-2817	170	25	the	the	DET
ajbmeb-2817	170	26	model	model	NOUN
ajbmeb-2817	170	27	estimation	estimation	NOUN
ajbmeb-2817	170	28	residuals	residual	NOUN
ajbmeb-2817	170	29	suggest	suggest	VERB
ajbmeb-2817	170	30	a	a	DET
ajbmeb-2817	170	31	statistical	statistical	ADJ
ajbmeb-2817	170	32	positive	positive	ADJ
ajbmeb-2817	170	33	and	and	CCONJ
ajbmeb-2817	170	34	significant	significant	ADJ
ajbmeb-2817	170	35	relationship	relationship	NOUN
ajbmeb-2817	170	36	between	between	ADP
ajbmeb-2817	170	37	log	log	NOUN
ajbmeb-2817	170	38	of	of	ADP
ajbmeb-2817	170	39	profit	profit	NOUN
ajbmeb-2817	170	40	after	after	ADP
ajbmeb-2817	170	41	tax	tax	NOUN
ajbmeb-2817	170	42	(	(	PUNCT
ajbmeb-2817	170	43	lpat	lpat	NOUN
ajbmeb-2817	170	44	)	)	PUNCT
ajbmeb-2817	170	45	and	and	CCONJ
ajbmeb-2817	170	46	the	the	DET
ajbmeb-2817	170	47	explanatory	explanatory	ADJ
ajbmeb-2817	170	48	variables	variable	NOUN
ajbmeb-2817	170	49	(	(	PUNCT
ajbmeb-2817	170	50	letc	letc	PROPN
ajbmeb-2817	170	51	,	,	PUNCT
ajbmeb-2817	170	52	lehc	lehc	PROPN
ajbmeb-2817	170	53	,	,	PUNCT
ajbmeb-2817	170	54	lewc	lewc	NOUN
ajbmeb-2817	170	55	)	)	PUNCT
ajbmeb-2817	170	56	logs	log	NOUN
ajbmeb-2817	170	57	of	of	ADP
ajbmeb-2817	170	58	employee	employee	NOUN
ajbmeb-2817	170	59	training	training	NOUN
ajbmeb-2817	170	60	,	,	PUNCT
ajbmeb-2817	170	61	employee	employee	NOUN
ajbmeb-2817	170	62	healthcare	healthcare	NOUN
ajbmeb-2817	170	63	and	and	CCONJ
ajbmeb-2817	170	64	employee	employee	NOUN
ajbmeb-2817	170	65	welfare	welfare	NOUN
ajbmeb-2817	170	66	.	.	PUNCT
ajbmeb-2817	171	1	test	test	NOUN
ajbmeb-2817	171	2	of	of	ADP
ajbmeb-2817	171	3	hypotheses	hypothesis	NOUN
ajbmeb-2817	171	4	h01	h01	NOUN
ajbmeb-2817	171	5	:	:	PUNCT
ajbmeb-2817	171	6	the	the	DET
ajbmeb-2817	171	7	profit	profit	NOUN
ajbmeb-2817	171	8	after	after	ADP
ajbmeb-2817	171	9	tax	tax	NOUN
ajbmeb-2817	171	10	of	of	ADP
ajbmeb-2817	171	11	nigerian	nigerian	PROPN
ajbmeb-2817	171	12	breweries	brewery	NOUN
ajbmeb-2817	171	13	plc	plc	PROPN
ajbmeb-2817	171	14	is	be	AUX
ajbmeb-2817	171	15	not	not	PART
ajbmeb-2817	171	16	significantly	significantly	ADV
ajbmeb-2817	171	17	impacted	impact	VERB
ajbmeb-2817	171	18	by	by	ADP
ajbmeb-2817	171	19	employee	employee	NOUN
ajbmeb-2817	171	20	training	training	NOUN
ajbmeb-2817	171	21	costs	cost	NOUN
ajbmeb-2817	171	22	h02	h02	NOUN
ajbmeb-2817	171	23	:	:	PUNCT
ajbmeb-2817	171	24	the	the	DET
ajbmeb-2817	171	25	profit	profit	NOUN
ajbmeb-2817	171	26	after	after	ADP
ajbmeb-2817	171	27	tax	tax	NOUN
ajbmeb-2817	171	28	of	of	ADP
ajbmeb-2817	171	29	nigerian	nigerian	PROPN
ajbmeb-2817	171	30	breweries	brewery	NOUN
ajbmeb-2817	171	31	plc	plc	PROPN
ajbmeb-2817	171	32	is	be	AUX
ajbmeb-2817	171	33	not	not	PART
ajbmeb-2817	171	34	significantly	significantly	ADV
ajbmeb-2817	171	35	impacted	impact	VERB
ajbmeb-2817	171	36	by	by	ADP
ajbmeb-2817	171	37	employee	employee	NOUN
ajbmeb-2817	171	38	healthcare	healthcare	NOUN
ajbmeb-2817	171	39	costs	cost	VERB
ajbmeb-2817	171	40	h03	h03	NOUN
ajbmeb-2817	171	41	:	:	PUNCT
ajbmeb-2817	171	42	the	the	DET
ajbmeb-2817	171	43	profit	profit	NOUN
ajbmeb-2817	171	44	after	after	ADP
ajbmeb-2817	171	45	tax	tax	NOUN
ajbmeb-2817	171	46	of	of	ADP
ajbmeb-2817	171	47	nigerian	nigerian	PROPN
ajbmeb-2817	171	48	breweries	brewery	NOUN
ajbmeb-2817	171	49	plc	plc	PROPN
ajbmeb-2817	171	50	is	be	AUX
ajbmeb-2817	171	51	not	not	PART
ajbmeb-2817	171	52	significantly	significantly	ADV
ajbmeb-2817	171	53	impacted	impact	VERB
ajbmeb-2817	171	54	by	by	ADP
ajbmeb-2817	171	55	employee	employee	NOUN
ajbmeb-2817	171	56	training	training	NOUN
ajbmeb-2817	171	57	costs	cost	NOUN
ajbmeb-2817	171	58	table	table	NOUN
ajbmeb-2817	171	59	5	5	NUM
ajbmeb-2817	171	60	:	:	PUNCT
ajbmeb-2817	171	61	summarized	summarize	VERB
ajbmeb-2817	171	62	results	result	NOUN
ajbmeb-2817	171	63	of	of	ADP
ajbmeb-2817	171	64	hypothetical	hypothetical	ADJ
ajbmeb-2817	171	65	test	test	NOUN
ajbmeb-2817	171	66	:	:	PUNCT
ajbmeb-2817	171	67	multiple	multiple	ADJ
ajbmeb-2817	171	68	regression	regression	NOUN
ajbmeb-2817	171	69	results	result	VERB
ajbmeb-2817	171	70	no	no	DET
ajbmeb-2817	171	71	hypotheses	hypothesis	NOUN
ajbmeb-2817	171	72	tested	test	VERB
ajbmeb-2817	171	73	pv	pv	NOUN
ajbmeb-2817	171	74	result	result	NOUN
ajbmeb-2817	171	75	5	5	NUM
ajbmeb-2817	171	76	%	%	NOUN
ajbmeb-2817	171	77	sig	sig	NOUN
ajbmeb-2817	171	78	h01	h01	PROPN
ajbmeb-2817	171	79	lpat	lpat	NOUN
ajbmeb-2817	171	80	of	of	ADP
ajbmeb-2817	171	81	nig	nig	PROPN
ajbmeb-2817	171	82	.	.	PUNCT
ajbmeb-2817	172	1	breweries	breweries	PROPN
ajbmeb-2817	172	2	plc	plc	PROPN
ajbmeb-2817	172	3	is	be	AUX
ajbmeb-2817	172	4	not	not	PART
ajbmeb-2817	172	5	significantly	significantly	ADV
ajbmeb-2817	172	6	impacted	impact	VERB
ajbmeb-2817	172	7	by	by	ADP
ajbmeb-2817	172	8	letc	letc	NOUN
ajbmeb-2817	172	9	0.0097	0.0097	NUM
ajbmeb-2817	172	10	0.05	0.05	NUM
ajbmeb-2817	172	11	h02	h02	NOUN
ajbmeb-2817	172	12	lpat	lpat	NOUN
ajbmeb-2817	172	13	of	of	ADP
ajbmeb-2817	172	14	nig	nig	PROPN
ajbmeb-2817	172	15	.	.	PUNCT
ajbmeb-2817	173	1	breweries	breweries	PROPN
ajbmeb-2817	173	2	plc	plc	PROPN
ajbmeb-2817	173	3	is	be	AUX
ajbmeb-2817	173	4	not	not	PART
ajbmeb-2817	173	5	significantly	significantly	ADV
ajbmeb-2817	173	6	impacted	impact	VERB
ajbmeb-2817	173	7	by	by	ADP
ajbmeb-2817	173	8	lehc	lehc	PROPN
ajbmeb-2817	173	9	0.0359	0.0359	NUM
ajbmeb-2817	173	10	0.05	0.05	NUM
ajbmeb-2817	173	11	h03	h03	NOUN
ajbmeb-2817	173	12	lpat	lpat	NOUN
ajbmeb-2817	173	13	of	of	ADP
ajbmeb-2817	173	14	nig	nig	PROPN
ajbmeb-2817	173	15	.	.	PUNCT
ajbmeb-2817	174	1	breweries	breweries	PROPN
ajbmeb-2817	174	2	plc	plc	PROPN
ajbmeb-2817	174	3	is	be	AUX
ajbmeb-2817	174	4	not	not	PART
ajbmeb-2817	174	5	significantly	significantly	ADV
ajbmeb-2817	174	6	impacted	impact	VERB
ajbmeb-2817	174	7	by	by	ADP
ajbmeb-2817	174	8	lewc	lewc	NOUN
ajbmeb-2817	174	9	0.6708	0.6708	NUM
ajbmeb-2817	174	10	0.05	0.05	NUM
ajbmeb-2817	174	11	american	american	ADJ
ajbmeb-2817	174	12	journal	journal	PROPN
ajbmeb-2817	174	13	of	of	ADP
ajbmeb-2817	174	14	business	business	NOUN
ajbmeb-2817	174	15	management	management	NOUN
ajbmeb-2817	174	16	,	,	PUNCT
ajbmeb-2817	174	17	economics	economic	NOUN
ajbmeb-2817	174	18	and	and	CCONJ
ajbmeb-2817	174	19	banking	banking	NOUN
ajbmeb-2817	174	20	volume	volume	NOUN
ajbmeb-2817	174	21	34	34	NUM
ajbmeb-2817	174	22	march	march	PROPN
ajbmeb-2817	174	23	2025	2025	NUM
ajbmeb-2817	174	24	p	p	NOUN
ajbmeb-2817	174	25	a	a	DET
ajbmeb-2817	174	26	g	g	NOUN
ajbmeb-2817	174	27	e	e	NOUN
ajbmeb-2817	174	28	|	|	NOUN
ajbmeb-2817	174	29	125	125	NUM
ajbmeb-2817	174	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	174	31	from	from	ADP
ajbmeb-2817	174	32	table	table	NOUN
ajbmeb-2817	174	33	4	4	NUM
ajbmeb-2817	174	34	and	and	CCONJ
ajbmeb-2817	174	35	tables	table	NOUN
ajbmeb-2817	174	36	5	5	NUM
ajbmeb-2817	174	37	,	,	PUNCT
ajbmeb-2817	174	38	the	the	DET
ajbmeb-2817	174	39	regression	regression	NOUN
ajbmeb-2817	174	40	result	result	NOUN
ajbmeb-2817	174	41	of	of	ADP
ajbmeb-2817	174	42	hypothetical	hypothetical	ADJ
ajbmeb-2817	174	43	test	test	NOUN
ajbmeb-2817	174	44	show	show	NOUN
ajbmeb-2817	174	45	that	that	SCONJ
ajbmeb-2817	174	46	there	there	PRON
ajbmeb-2817	174	47	is	be	VERB
ajbmeb-2817	174	48	a	a	DET
ajbmeb-2817	174	49	positive	positive	ADJ
ajbmeb-2817	174	50	and	and	CCONJ
ajbmeb-2817	174	51	significant	significant	ADJ
ajbmeb-2817	174	52	relationship	relationship	NOUN
ajbmeb-2817	174	53	among	among	ADP
ajbmeb-2817	174	54	the	the	DET
ajbmeb-2817	174	55	variables	variable	NOUN
ajbmeb-2817	174	56	in	in	ADP
ajbmeb-2817	174	57	the	the	DET
ajbmeb-2817	174	58	estimation	estimation	NOUN
ajbmeb-2817	174	59	model	model	NOUN
ajbmeb-2817	174	60	.	.	PUNCT
ajbmeb-2817	175	1	r	r	X
ajbmeb-2817	175	2	-	-	PUNCT
ajbmeb-2817	175	3	squared	square	VERB
ajbmeb-2817	175	4	(	(	PUNCT
ajbmeb-2817	175	5	0.7071	0.7071	NUM
ajbmeb-2817	175	6	)	)	PUNCT
ajbmeb-2817	175	7	explains	explain	VERB
ajbmeb-2817	175	8	the	the	DET
ajbmeb-2817	175	9	strength	strength	NOUN
ajbmeb-2817	175	10	of	of	ADP
ajbmeb-2817	175	11	relationship	relationship	NOUN
ajbmeb-2817	175	12	as	as	ADP
ajbmeb-2817	175	13	very	very	ADV
ajbmeb-2817	175	14	strong	strong	ADJ
ajbmeb-2817	175	15	.	.	PUNCT
ajbmeb-2817	176	1	specifically	specifically	ADV
ajbmeb-2817	176	2	on	on	ADP
ajbmeb-2817	176	3	table	table	NOUN
ajbmeb-2817	176	4	5	5	NUM
ajbmeb-2817	176	5	,	,	PUNCT
ajbmeb-2817	176	6	log	log	NOUN
ajbmeb-2817	176	7	of	of	ADP
ajbmeb-2817	176	8	employee	employee	NOUN
ajbmeb-2817	176	9	training	training	NOUN
ajbmeb-2817	176	10	cost	cost	NOUN
ajbmeb-2817	176	11	shows	show	VERB
ajbmeb-2817	176	12	a	a	DET
ajbmeb-2817	176	13	significant	significant	ADJ
ajbmeb-2817	176	14	impact	impact	NOUN
ajbmeb-2817	176	15	on	on	ADP
ajbmeb-2817	176	16	log	log	NOUN
ajbmeb-2817	176	17	of	of	ADP
ajbmeb-2817	176	18	profit	profit	NOUN
ajbmeb-2817	176	19	after	after	ADP
ajbmeb-2817	176	20	tax	tax	NOUN
ajbmeb-2817	176	21	(	(	PUNCT
ajbmeb-2817	176	22	pv=0.0097	pv=0.0097	ADJ
ajbmeb-2817	176	23	)	)	PUNCT
ajbmeb-2817	176	24	.	.	PUNCT
ajbmeb-2817	177	1	also	also	ADV
ajbmeb-2817	177	2	,	,	PUNCT
ajbmeb-2817	177	3	log	log	NOUN
ajbmeb-2817	177	4	of	of	ADP
ajbmeb-2817	177	5	employee	employee	NOUN
ajbmeb-2817	177	6	healthcare	healthcare	NOUN
ajbmeb-2817	177	7	cost	cost	NOUN
ajbmeb-2817	177	8	indicated	indicate	VERB
ajbmeb-2817	177	9	a	a	DET
ajbmeb-2817	177	10	significant	significant	ADJ
ajbmeb-2817	177	11	impact	impact	NOUN
ajbmeb-2817	177	12	on	on	ADP
ajbmeb-2817	177	13	log	log	NOUN
ajbmeb-2817	177	14	of	of	ADP
ajbmeb-2817	177	15	profit	profit	NOUN
ajbmeb-2817	177	16	after	after	ADP
ajbmeb-2817	177	17	tax	tax	NOUN
ajbmeb-2817	177	18	(	(	PUNCT
ajbmeb-2817	177	19	pv=0.0359	pv=0.0359	NOUN
ajbmeb-2817	177	20	)	)	PUNCT
ajbmeb-2817	177	21	.	.	PUNCT
ajbmeb-2817	178	1	conversely	conversely	ADV
ajbmeb-2817	178	2	,	,	PUNCT
ajbmeb-2817	178	3	log	log	NOUN
ajbmeb-2817	178	4	of	of	ADP
ajbmeb-2817	178	5	employee	employee	NOUN
ajbmeb-2817	178	6	welfare	welfare	NOUN
ajbmeb-2817	178	7	cost	cost	NOUN
ajbmeb-2817	178	8	demonstrated	demonstrate	VERB
ajbmeb-2817	178	9	an	an	DET
ajbmeb-2817	178	10	insignificant	insignificant	ADJ
ajbmeb-2817	178	11	impact	impact	NOUN
ajbmeb-2817	178	12	on	on	ADP
ajbmeb-2817	178	13	log	log	NOUN
ajbmeb-2817	178	14	of	of	ADP
ajbmeb-2817	178	15	profit	profit	NOUN
ajbmeb-2817	178	16	after	after	ADP
ajbmeb-2817	178	17	tax	tax	NOUN
ajbmeb-2817	178	18	(	(	PUNCT
ajbmeb-2817	178	19	pv=0.6708	pv=0.6708	NOUN
ajbmeb-2817	178	20	)	)	PUNCT
ajbmeb-2817	178	21	.	.	PUNCT
ajbmeb-2817	179	1	5.1	5.1	NUM
ajbmeb-2817	179	2	summary	summary	NOUN
ajbmeb-2817	179	3	of	of	ADP
ajbmeb-2817	179	4	findings	finding	NOUN
ajbmeb-2817	179	5	,	,	PUNCT
ajbmeb-2817	179	6	conclusion	conclusion	NOUN
ajbmeb-2817	179	7	and	and	CCONJ
ajbmeb-2817	179	8	recommendation	recommendation	VERB
ajbmeb-2817	179	9	an	an	DET
ajbmeb-2817	179	10	objective	objective	ADJ
ajbmeb-2817	179	11	view	view	NOUN
ajbmeb-2817	179	12	at	at	ADP
ajbmeb-2817	179	13	the	the	DET
ajbmeb-2817	179	14	results	result	NOUN
ajbmeb-2817	179	15	of	of	ADP
ajbmeb-2817	179	16	first	first	ADJ
ajbmeb-2817	179	17	and	and	CCONJ
ajbmeb-2817	179	18	second	second	ADJ
ajbmeb-2817	179	19	hypothetical	hypothetical	ADJ
ajbmeb-2817	179	20	test	test	NOUN
ajbmeb-2817	179	21	would	would	AUX
ajbmeb-2817	179	22	direct	direct	VERB
ajbmeb-2817	179	23	attention	attention	NOUN
ajbmeb-2817	179	24	to	to	ADP
ajbmeb-2817	179	25	the	the	DET
ajbmeb-2817	179	26	ideals	ideal	NOUN
ajbmeb-2817	179	27	of	of	ADP
ajbmeb-2817	179	28	human	human	ADJ
ajbmeb-2817	179	29	capital	capital	NOUN
ajbmeb-2817	179	30	theory	theory	NOUN
ajbmeb-2817	179	31	.	.	PUNCT
ajbmeb-2817	180	1	the	the	DET
ajbmeb-2817	180	2	first	first	ADJ
ajbmeb-2817	180	3	test	test	NOUN
ajbmeb-2817	180	4	provides	provide	VERB
ajbmeb-2817	180	5	statistical	statistical	ADJ
ajbmeb-2817	180	6	evidence	evidence	NOUN
ajbmeb-2817	180	7	to	to	PART
ajbmeb-2817	180	8	demonstrate	demonstrate	VERB
ajbmeb-2817	180	9	that	that	DET
ajbmeb-2817	180	10	log	log	NOUN
ajbmeb-2817	180	11	of	of	ADP
ajbmeb-2817	180	12	employee	employee	NOUN
ajbmeb-2817	180	13	training	training	NOUN
ajbmeb-2817	180	14	cost	cost	NOUN
ajbmeb-2817	180	15	impacts	impact	NOUN
ajbmeb-2817	180	16	positively	positively	ADV
ajbmeb-2817	180	17	and	and	CCONJ
ajbmeb-2817	180	18	significantly	significantly	ADV
ajbmeb-2817	180	19	on	on	ADP
ajbmeb-2817	180	20	the	the	DET
ajbmeb-2817	180	21	log	log	NOUN
ajbmeb-2817	180	22	of	of	ADP
ajbmeb-2817	180	23	profit	profit	NOUN
ajbmeb-2817	180	24	after	after	ADP
ajbmeb-2817	180	25	tax	tax	NOUN
ajbmeb-2817	180	26	of	of	ADP
ajbmeb-2817	180	27	nigerian	nigerian	PROPN
ajbmeb-2817	180	28	breweries	breweries	PROPN
ajbmeb-2817	180	29	plc	plc	PROPN
ajbmeb-2817	180	30	.	.	PUNCT
ajbmeb-2817	181	1	similarly	similarly	ADV
ajbmeb-2817	181	2	,	,	PUNCT
ajbmeb-2817	181	3	the	the	DET
ajbmeb-2817	181	4	second	second	ADJ
ajbmeb-2817	181	5	test	test	NOUN
ajbmeb-2817	181	6	reveals	reveal	VERB
ajbmeb-2817	181	7	statistical	statistical	ADJ
ajbmeb-2817	181	8	evidence	evidence	NOUN
ajbmeb-2817	181	9	to	to	PART
ajbmeb-2817	181	10	show	show	VERB
ajbmeb-2817	181	11	that	that	DET
ajbmeb-2817	181	12	log	log	NOUN
ajbmeb-2817	181	13	of	of	ADP
ajbmeb-2817	181	14	employee	employee	NOUN
ajbmeb-2817	181	15	healthcare	healthcare	NOUN
ajbmeb-2817	181	16	cost	cost	NOUN
ajbmeb-2817	181	17	impacts	impact	NOUN
ajbmeb-2817	181	18	positively	positively	ADV
ajbmeb-2817	181	19	and	and	CCONJ
ajbmeb-2817	181	20	significantly	significantly	ADV
ajbmeb-2817	181	21	on	on	ADP
ajbmeb-2817	181	22	the	the	DET
ajbmeb-2817	181	23	log	log	NOUN
ajbmeb-2817	181	24	of	of	ADP
ajbmeb-2817	181	25	profit	profit	NOUN
ajbmeb-2817	181	26	after	after	ADP
ajbmeb-2817	181	27	tax	tax	NOUN
ajbmeb-2817	181	28	of	of	ADP
ajbmeb-2817	181	29	nigerian	nigerian	PROPN
ajbmeb-2817	181	30	breweries	breweries	PROPN
ajbmeb-2817	181	31	plc	plc	PROPN
ajbmeb-2817	181	32	.	.	PUNCT
ajbmeb-2817	182	1	the	the	DET
ajbmeb-2817	182	2	scenarios	scenario	NOUN
ajbmeb-2817	182	3	lent	lend	VERB
ajbmeb-2817	182	4	credence	credence	NOUN
ajbmeb-2817	182	5	to	to	ADP
ajbmeb-2817	182	6	the	the	DET
ajbmeb-2817	182	7	ideals	ideal	NOUN
ajbmeb-2817	182	8	of	of	ADP
ajbmeb-2817	182	9	human	human	ADJ
ajbmeb-2817	182	10	capital	capital	NOUN
ajbmeb-2817	182	11	theory	theory	NOUN
ajbmeb-2817	182	12	which	which	PRON
ajbmeb-2817	182	13	emphasized	emphasize	VERB
ajbmeb-2817	182	14	that	that	SCONJ
ajbmeb-2817	182	15	as	as	SCONJ
ajbmeb-2817	182	16	human	human	ADJ
ajbmeb-2817	182	17	assets	asset	NOUN
ajbmeb-2817	182	18	enhance	enhance	VERB
ajbmeb-2817	182	19	productivity	productivity	NOUN
ajbmeb-2817	182	20	as	as	SCONJ
ajbmeb-2817	182	21	physical	physical	ADJ
ajbmeb-2817	182	22	assets	asset	NOUN
ajbmeb-2817	182	23	enhance	enhance	VERB
ajbmeb-2817	182	24	productivity	productivity	NOUN
ajbmeb-2817	182	25	.	.	PUNCT
ajbmeb-2817	183	1	it	it	PRON
ajbmeb-2817	183	2	justified	justify	VERB
ajbmeb-2817	183	3	the	the	DET
ajbmeb-2817	183	4	laudable	laudable	ADJ
ajbmeb-2817	183	5	essence	essence	NOUN
ajbmeb-2817	183	6	of	of	ADP
ajbmeb-2817	183	7	investment	investment	NOUN
ajbmeb-2817	183	8	in	in	ADP
ajbmeb-2817	183	9	human	human	ADJ
ajbmeb-2817	183	10	capital	capital	NOUN
ajbmeb-2817	183	11	assets	asset	NOUN
ajbmeb-2817	183	12	to	to	PART
ajbmeb-2817	183	13	earn	earn	VERB
ajbmeb-2817	183	14	returns	return	NOUN
ajbmeb-2817	183	15	on	on	ADP
ajbmeb-2817	183	16	capital	capital	NOUN
ajbmeb-2817	183	17	employed	employ	VERB
ajbmeb-2817	183	18	.	.	PUNCT
ajbmeb-2817	184	1	the	the	DET
ajbmeb-2817	184	2	significant	significant	ADJ
ajbmeb-2817	184	3	impact	impact	NOUN
ajbmeb-2817	184	4	underlies	underlie	VERB
ajbmeb-2817	184	5	the	the	DET
ajbmeb-2817	184	6	investment	investment	NOUN
ajbmeb-2817	184	7	in	in	ADP
ajbmeb-2817	184	8	employee	employee	NOUN
ajbmeb-2817	184	9	periodic	periodic	ADJ
ajbmeb-2817	184	10	training	training	NOUN
ajbmeb-2817	184	11	to	to	PART
ajbmeb-2817	184	12	acquire	acquire	VERB
ajbmeb-2817	184	13	the	the	DET
ajbmeb-2817	184	14	required	require	VERB
ajbmeb-2817	184	15	innovative	innovative	ADJ
ajbmeb-2817	184	16	knowledge	knowledge	NOUN
ajbmeb-2817	184	17	for	for	ADP
ajbmeb-2817	184	18	improved	improved	ADJ
ajbmeb-2817	184	19	productivity	productivity	NOUN
ajbmeb-2817	184	20	,	,	PUNCT
ajbmeb-2817	184	21	efficiency	efficiency	NOUN
ajbmeb-2817	184	22	and	and	CCONJ
ajbmeb-2817	184	23	profitability	profitability	NOUN
ajbmeb-2817	184	24	in	in	ADP
ajbmeb-2817	184	25	nigerian	nigerian	PROPN
ajbmeb-2817	184	26	breweries	breweries	PROPN
ajbmeb-2817	184	27	plc	plc	PROPN
ajbmeb-2817	184	28	.	.	PUNCT
ajbmeb-2817	185	1	it	it	PRON
ajbmeb-2817	185	2	also	also	ADV
ajbmeb-2817	185	3	emphasizes	emphasize	VERB
ajbmeb-2817	185	4	on	on	ADP
ajbmeb-2817	185	5	the	the	DET
ajbmeb-2817	185	6	core	core	NOUN
ajbmeb-2817	185	7	input	input	NOUN
ajbmeb-2817	185	8	on	on	ADP
ajbmeb-2817	185	9	healthcare	healthcare	NOUN
ajbmeb-2817	185	10	concerns	concern	NOUN
ajbmeb-2817	185	11	for	for	ADP
ajbmeb-2817	185	12	employees	employee	NOUN
ajbmeb-2817	185	13	who	who	PRON
ajbmeb-2817	185	14	manipulate	manipulate	VERB
ajbmeb-2817	185	15	,	,	PUNCT
ajbmeb-2817	185	16	coordinate	coordinate	VERB
ajbmeb-2817	185	17	and	and	CCONJ
ajbmeb-2817	185	18	manage	manage	VERB
ajbmeb-2817	185	19	the	the	DET
ajbmeb-2817	185	20	other	other	ADJ
ajbmeb-2817	185	21	business	business	NOUN
ajbmeb-2817	185	22	resources	resource	NOUN
ajbmeb-2817	185	23	strategically	strategically	ADV
ajbmeb-2817	185	24	towards	towards	ADP
ajbmeb-2817	185	25	the	the	DET
ajbmeb-2817	185	26	predetermined	predetermined	ADJ
ajbmeb-2817	185	27	corporate	corporate	ADJ
ajbmeb-2817	185	28	objectives	objective	NOUN
ajbmeb-2817	185	29	.	.	PUNCT
ajbmeb-2817	186	1	a	a	DET
ajbmeb-2817	186	2	prolong	prolong	ADJ
ajbmeb-2817	186	3	absence	absence	NOUN
ajbmeb-2817	186	4	of	of	ADP
ajbmeb-2817	186	5	human	human	ADJ
ajbmeb-2817	186	6	capital	capital	NOUN
ajbmeb-2817	186	7	team	team	NOUN
ajbmeb-2817	186	8	in	in	ADP
ajbmeb-2817	186	9	operation	operation	NOUN
ajbmeb-2817	186	10	due	due	ADP
ajbmeb-2817	186	11	to	to	ADP
ajbmeb-2817	186	12	the	the	DET
ajbmeb-2817	186	13	illnesses	illness	NOUN
ajbmeb-2817	186	14	would	would	AUX
ajbmeb-2817	186	15	amount	amount	VERB
ajbmeb-2817	186	16	to	to	ADP
ajbmeb-2817	186	17	gross	gross	ADJ
ajbmeb-2817	186	18	competitive	competitive	ADJ
ajbmeb-2817	186	19	disadvantages	disadvantage	NOUN
ajbmeb-2817	186	20	in	in	ADP
ajbmeb-2817	186	21	operational	operational	ADJ
ajbmeb-2817	186	22	target	target	NOUN
ajbmeb-2817	186	23	achievement	achievement	NOUN
ajbmeb-2817	186	24	,	,	PUNCT
ajbmeb-2817	186	25	efficient	efficient	ADJ
ajbmeb-2817	186	26	input	input	NOUN
ajbmeb-2817	186	27	processing	processing	NOUN
ajbmeb-2817	186	28	and	and	CCONJ
ajbmeb-2817	186	29	proficient	proficient	ADJ
ajbmeb-2817	186	30	output	output	NOUN
ajbmeb-2817	186	31	performance	performance	NOUN
ajbmeb-2817	186	32	.	.	PUNCT
ajbmeb-2817	187	1	the	the	DET
ajbmeb-2817	187	2	result	result	NOUN
ajbmeb-2817	187	3	of	of	ADP
ajbmeb-2817	187	4	the	the	DET
ajbmeb-2817	187	5	second	second	ADJ
ajbmeb-2817	187	6	hypothetical	hypothetical	ADJ
ajbmeb-2817	187	7	test	test	NOUN
ajbmeb-2817	187	8	explained	explain	VERB
ajbmeb-2817	187	9	how	how	SCONJ
ajbmeb-2817	187	10	nigerian	nigerian	ADJ
ajbmeb-2817	187	11	breweries	brewery	NOUN
ajbmeb-2817	187	12	plc	plc	PROPN
ajbmeb-2817	187	13	integrates	integrate	VERB
ajbmeb-2817	187	14	the	the	DET
ajbmeb-2817	187	15	employee	employee	NOUN
ajbmeb-2817	187	16	healthcare	healthcare	NOUN
ajbmeb-2817	187	17	practices	practice	NOUN
ajbmeb-2817	187	18	in	in	ADP
ajbmeb-2817	187	19	strategic	strategic	ADJ
ajbmeb-2817	187	20	business	business	NOUN
ajbmeb-2817	187	21	policy	policy	NOUN
ajbmeb-2817	187	22	to	to	PART
ajbmeb-2817	187	23	sustain	sustain	VERB
ajbmeb-2817	187	24	the	the	DET
ajbmeb-2817	187	25	health	health	NOUN
ajbmeb-2817	187	26	of	of	ADP
ajbmeb-2817	187	27	employees	employee	NOUN
ajbmeb-2817	187	28	.	.	PUNCT
ajbmeb-2817	188	1	conversely	conversely	ADV
ajbmeb-2817	188	2	,	,	PUNCT
ajbmeb-2817	188	3	the	the	DET
ajbmeb-2817	188	4	third	third	ADJ
ajbmeb-2817	188	5	hypothetical	hypothetical	ADJ
ajbmeb-2817	188	6	test	test	NOUN
ajbmeb-2817	188	7	empirically	empirically	ADV
ajbmeb-2817	188	8	suggests	suggest	VERB
ajbmeb-2817	188	9	that	that	SCONJ
ajbmeb-2817	188	10	log	log	NOUN
ajbmeb-2817	188	11	of	of	ADP
ajbmeb-2817	188	12	employee	employee	NOUN
ajbmeb-2817	188	13	welfare	welfare	NOUN
ajbmeb-2817	188	14	cost	cost	NOUN
ajbmeb-2817	188	15	impacts	impact	NOUN
ajbmeb-2817	188	16	positively	positively	ADV
ajbmeb-2817	188	17	but	but	CCONJ
ajbmeb-2817	188	18	insignificantly	insignificantly	ADV
ajbmeb-2817	188	19	on	on	ADP
ajbmeb-2817	188	20	the	the	DET
ajbmeb-2817	188	21	log	log	NOUN
ajbmeb-2817	188	22	of	of	ADP
ajbmeb-2817	188	23	profit	profit	NOUN
ajbmeb-2817	188	24	after	after	ADP
ajbmeb-2817	188	25	tax	tax	NOUN
ajbmeb-2817	188	26	of	of	ADP
ajbmeb-2817	188	27	nigerian	nigerian	PROPN
ajbmeb-2817	188	28	breweries	breweries	PROPN
ajbmeb-2817	188	29	plc	plc	PROPN
ajbmeb-2817	188	30	.	.	PUNCT
ajbmeb-2817	189	1	this	this	DET
ajbmeb-2817	189	2	outcome	outcome	NOUN
ajbmeb-2817	189	3	demonstrates	demonstrate	VERB
ajbmeb-2817	189	4	the	the	DET
ajbmeb-2817	189	5	ideals	ideal	NOUN
ajbmeb-2817	189	6	of	of	ADP
ajbmeb-2817	189	7	legitimacy	legitimacy	NOUN
ajbmeb-2817	189	8	theory	theory	NOUN
ajbmeb-2817	189	9	which	which	PRON
ajbmeb-2817	189	10	insists	insist	VERB
ajbmeb-2817	189	11	that	that	SCONJ
ajbmeb-2817	189	12	corporate	corporate	ADJ
ajbmeb-2817	189	13	norms	norm	NOUN
ajbmeb-2817	189	14	,	,	PUNCT
ajbmeb-2817	189	15	ethics	ethic	NOUN
ajbmeb-2817	189	16	and	and	CCONJ
ajbmeb-2817	189	17	values	value	NOUN
ajbmeb-2817	189	18	should	should	AUX
ajbmeb-2817	189	19	be	be	AUX
ajbmeb-2817	189	20	in	in	ADP
ajbmeb-2817	189	21	congruence	congruence	NOUN
ajbmeb-2817	189	22	with	with	ADP
ajbmeb-2817	189	23	the	the	DET
ajbmeb-2817	189	24	rule	rule	NOUN
ajbmeb-2817	189	25	,	,	PUNCT
ajbmeb-2817	189	26	regulations	regulation	NOUN
ajbmeb-2817	189	27	,	,	PUNCT
ajbmeb-2817	189	28	norms	norm	NOUN
ajbmeb-2817	189	29	and	and	CCONJ
ajbmeb-2817	189	30	social	social	ADJ
ajbmeb-2817	189	31	values	value	NOUN
ajbmeb-2817	189	32	of	of	ADP
ajbmeb-2817	189	33	the	the	DET
ajbmeb-2817	189	34	people	people	NOUN
ajbmeb-2817	189	35	.	.	PUNCT
ajbmeb-2817	190	1	the	the	DET
ajbmeb-2817	190	2	peoples	people	NOUN
ajbmeb-2817	190	3	encompasses	encompass	VERB
ajbmeb-2817	190	4	:	:	PUNCT
ajbmeb-2817	190	5	customers	customer	NOUN
ajbmeb-2817	190	6	,	,	PUNCT
ajbmeb-2817	190	7	supplier	supplier	NOUN
ajbmeb-2817	190	8	,	,	PUNCT
ajbmeb-2817	190	9	employees	employee	NOUN
ajbmeb-2817	190	10	,	,	PUNCT
ajbmeb-2817	190	11	host	host	NOUN
ajbmeb-2817	190	12	community	community	NOUN
ajbmeb-2817	190	13	and	and	CCONJ
ajbmeb-2817	190	14	general	general	ADJ
ajbmeb-2817	190	15	populace	populace	NOUN
ajbmeb-2817	190	16	.	.	PUNCT
ajbmeb-2817	191	1	the	the	DET
ajbmeb-2817	191	2	corporate	corporate	ADJ
ajbmeb-2817	191	3	entity	entity	NOUN
ajbmeb-2817	191	4	’s	’s	PART
ajbmeb-2817	191	5	legitimate	legitimate	ADJ
ajbmeb-2817	191	6	operation	operation	NOUN
ajbmeb-2817	191	7	is	be	AUX
ajbmeb-2817	191	8	measures	measure	NOUN
ajbmeb-2817	191	9	from	from	ADP
ajbmeb-2817	191	10	dealing	deal	VERB
ajbmeb-2817	191	11	in	in	ADP
ajbmeb-2817	191	12	consonance	consonance	NOUN
ajbmeb-2817	191	13	with	with	ADP
ajbmeb-2817	191	14	the	the	DET
ajbmeb-2817	191	15	social	social	ADJ
ajbmeb-2817	191	16	laws	law	NOUN
ajbmeb-2817	191	17	,	,	PUNCT
ajbmeb-2817	191	18	norm	norm	NOUN
ajbmeb-2817	191	19	and	and	CCONJ
ajbmeb-2817	191	20	values	value	NOUN
ajbmeb-2817	191	21	expectation	expectation	NOUN
ajbmeb-2817	191	22	.	.	PUNCT
ajbmeb-2817	192	1	such	such	ADJ
ajbmeb-2817	192	2	social	social	ADJ
ajbmeb-2817	192	3	value	value	NOUN
ajbmeb-2817	192	4	compliance	compliance	NOUN
ajbmeb-2817	192	5	is	be	AUX
ajbmeb-2817	192	6	expected	expect	VERB
ajbmeb-2817	192	7	of	of	ADP
ajbmeb-2817	192	8	nigerian	nigerian	PROPN
ajbmeb-2817	192	9	breweries	breweries	PROPN
ajbmeb-2817	192	10	plc	plc	PROPN
ajbmeb-2817	192	11	on	on	ADP
ajbmeb-2817	192	12	employee	employee	NOUN
ajbmeb-2817	192	13	welfare	welfare	NOUN
ajbmeb-2817	192	14	with	with	ADP
ajbmeb-2817	192	15	human	human	ADJ
ajbmeb-2817	192	16	resource	resource	NOUN
ajbmeb-2817	192	17	accounting	accounting	NOUN
ajbmeb-2817	192	18	practices	practice	NOUN
ajbmeb-2817	192	19	.	.	PUNCT
ajbmeb-2817	193	1	the	the	DET
ajbmeb-2817	193	2	laudable	laudable	ADJ
ajbmeb-2817	193	3	human	human	ADJ
ajbmeb-2817	193	4	and	and	CCONJ
ajbmeb-2817	193	5	social	social	ADJ
ajbmeb-2817	193	6	-	-	PUNCT
ajbmeb-2817	193	7	oriented	orient	VERB
ajbmeb-2817	193	8	programmes	programme	NOUN
ajbmeb-2817	193	9	on	on	ADP
ajbmeb-2817	193	10	corporate	corporate	ADJ
ajbmeb-2817	193	11	social	social	ADJ
ajbmeb-2817	193	12	responsibility	responsibility	NOUN
ajbmeb-2817	193	13	and	and	CCONJ
ajbmeb-2817	193	14	sustainability	sustainability	NOUN
ajbmeb-2817	193	15	practices	practice	NOUN
ajbmeb-2817	193	16	among	among	ADP
ajbmeb-2817	193	17	sponsoring	sponsor	VERB
ajbmeb-2817	193	18	sporting	sporting	NOUN
ajbmeb-2817	193	19	events	event	NOUN
ajbmeb-2817	193	20	,	,	PUNCT
ajbmeb-2817	193	21	promoting	promote	VERB
ajbmeb-2817	193	22	education	education	NOUN
ajbmeb-2817	193	23	,	,	PUNCT
ajbmeb-2817	193	24	community	community	NOUN
ajbmeb-2817	193	25	development	development	NOUN
ajbmeb-2817	193	26	,	,	PUNCT
ajbmeb-2817	193	27	etc	etc	X
ajbmeb-2817	193	28	.	.	X
ajbmeb-2817	194	1	these	these	DET
ajbmeb-2817	194	2	human	human	ADJ
ajbmeb-2817	194	3	-	-	PUNCT
ajbmeb-2817	194	4	oriented	orient	VERB
ajbmeb-2817	194	5	services	service	NOUN
ajbmeb-2817	194	6	are	be	AUX
ajbmeb-2817	194	7	broadly	broadly	ADV
ajbmeb-2817	194	8	practiced	practice	VERB
ajbmeb-2817	194	9	to	to	ADP
ajbmeb-2817	194	10	the	the	DET
ajbmeb-2817	194	11	external	external	ADJ
ajbmeb-2817	194	12	world	world	NOUN
ajbmeb-2817	194	13	with	with	ADP
ajbmeb-2817	194	14	limited	limited	ADJ
ajbmeb-2817	194	15	attention	attention	NOUN
ajbmeb-2817	194	16	to	to	ADP
ajbmeb-2817	194	17	the	the	DET
ajbmeb-2817	194	18	employee	employee	NOUN
ajbmeb-2817	194	19	team	team	NOUN
ajbmeb-2817	194	20	on	on	ADP
ajbmeb-2817	194	21	welfare	welfare	NOUN
ajbmeb-2817	194	22	.	.	PUNCT
ajbmeb-2817	195	1	therefore	therefore	ADV
ajbmeb-2817	195	2	,	,	PUNCT
ajbmeb-2817	195	3	the	the	DET
ajbmeb-2817	195	4	study	study	NOUN
ajbmeb-2817	195	5	concludes	conclude	VERB
ajbmeb-2817	195	6	that	that	SCONJ
ajbmeb-2817	195	7	investment	investment	NOUN
ajbmeb-2817	195	8	in	in	ADP
ajbmeb-2817	195	9	employee	employee	NOUN
ajbmeb-2817	195	10	training	training	NOUN
ajbmeb-2817	195	11	and	and	CCONJ
ajbmeb-2817	195	12	healthcare	healthcare	NOUN
ajbmeb-2817	195	13	impacts	impact	NOUN
ajbmeb-2817	195	14	positively	positively	ADV
ajbmeb-2817	195	15	and	and	CCONJ
ajbmeb-2817	195	16	significantly	significantly	ADV
ajbmeb-2817	195	17	on	on	ADP
ajbmeb-2817	195	18	profit	profit	NOUN
ajbmeb-2817	195	19	after	after	ADP
ajbmeb-2817	195	20	tax	tax	NOUN
ajbmeb-2817	195	21	of	of	ADP
ajbmeb-2817	195	22	nigerian	nigerian	PROPN
ajbmeb-2817	195	23	breweries	breweries	PROPN
ajbmeb-2817	195	24	plc	plc	PROPN
ajbmeb-2817	195	25	,	,	PUNCT
ajbmeb-2817	195	26	although	although	SCONJ
ajbmeb-2817	195	27	the	the	DET
ajbmeb-2817	195	28	empirical	empirical	ADJ
ajbmeb-2817	195	29	result	result	NOUN
ajbmeb-2817	195	30	on	on	ADP
ajbmeb-2817	195	31	employee	employee	NOUN
ajbmeb-2817	195	32	welfare	welfare	NOUN
ajbmeb-2817	195	33	had	have	VERB
ajbmeb-2817	195	34	insignificant	insignificant	ADJ
ajbmeb-2817	195	35	impact	impact	NOUN
ajbmeb-2817	195	36	on	on	ADP
ajbmeb-2817	195	37	profit	profit	NOUN
ajbmeb-2817	195	38	after	after	ADP
ajbmeb-2817	195	39	tax	tax	NOUN
ajbmeb-2817	195	40	of	of	ADP
ajbmeb-2817	195	41	nigerian	nigerian	PROPN
ajbmeb-2817	195	42	breweries	breweries	PROPN
ajbmeb-2817	195	43	plc	plc	PROPN
ajbmeb-2817	195	44	.	.	PUNCT
ajbmeb-2817	196	1	it	it	PRON
ajbmeb-2817	196	2	was	be	AUX
ajbmeb-2817	196	3	recommended	recommend	VERB
ajbmeb-2817	196	4	that	that	SCONJ
ajbmeb-2817	196	5	nigerian	nigerian	PROPN
ajbmeb-2817	196	6	breweries	brewery	NOUN
ajbmeb-2817	196	7	plc	plc	PROPN
ajbmeb-2817	196	8	should	should	AUX
ajbmeb-2817	196	9	integrate	integrate	VERB
ajbmeb-2817	196	10	these	these	DET
ajbmeb-2817	196	11	human	human	ADJ
ajbmeb-2817	196	12	resource	resource	NOUN
ajbmeb-2817	196	13	accounting	accounting	NOUN
ajbmeb-2817	196	14	practices	practice	NOUN
ajbmeb-2817	196	15	in	in	ADP
ajbmeb-2817	196	16	the	the	DET
ajbmeb-2817	196	17	business	business	NOUN
ajbmeb-2817	196	18	operation	operation	NOUN
ajbmeb-2817	196	19	model	model	NOUN
ajbmeb-2817	196	20	and	and	CCONJ
ajbmeb-2817	196	21	policy	policy	NOUN
ajbmeb-2817	196	22	framework	framework	NOUN
ajbmeb-2817	196	23	to	to	PART
ajbmeb-2817	196	24	enhance	enhance	VERB
ajbmeb-2817	196	25	implementation	implementation	NOUN
ajbmeb-2817	196	26	as	as	SCONJ
ajbmeb-2817	196	27	it	it	PRON
ajbmeb-2817	196	28	impacts	impact	VERB
ajbmeb-2817	196	29	significantly	significantly	ADV
ajbmeb-2817	196	30	on	on	ADP
ajbmeb-2817	196	31	profitability	profitability	NOUN
ajbmeb-2817	196	32	.	.	PUNCT
ajbmeb-2817	197	1	american	american	ADJ
ajbmeb-2817	197	2	journal	journal	PROPN
ajbmeb-2817	197	3	of	of	ADP
ajbmeb-2817	197	4	business	business	NOUN
ajbmeb-2817	197	5	management	management	NOUN
ajbmeb-2817	197	6	,	,	PUNCT
ajbmeb-2817	197	7	economics	economic	NOUN
ajbmeb-2817	197	8	and	and	CCONJ
ajbmeb-2817	197	9	banking	banking	NOUN
ajbmeb-2817	197	10	volume	volume	NOUN
ajbmeb-2817	197	11	34	34	NUM
ajbmeb-2817	197	12	march	march	PROPN
ajbmeb-2817	197	13	2025	2025	NUM
ajbmeb-2817	197	14	p	p	NOUN
ajbmeb-2817	197	15	a	a	DET
ajbmeb-2817	197	16	g	g	NOUN
ajbmeb-2817	197	17	e	e	NOUN
ajbmeb-2817	197	18	|	|	ADV
ajbmeb-2817	197	19	126	126	NUM
ajbmeb-2817	197	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2817	197	21	references	reference	NOUN
ajbmeb-2817	197	22	1	1	NUM
ajbmeb-2817	197	23	.	.	X
ajbmeb-2817	198	1	abubakar	abubakar	PROPN
ajbmeb-2817	198	2	,	,	PUNCT
ajbmeb-2817	198	3	a.	a.	PROPN
ajbmeb-2817	198	4	,	,	PUNCT
ajbmeb-2817	198	5	&	&	CCONJ
ajbmeb-2817	198	6	lamidi	lamidi	PROPN
ajbmeb-2817	198	7	,	,	PUNCT
ajbmeb-2817	198	8	r.	r.	PROPN
ajbmeb-2817	198	9	(	(	PUNCT
ajbmeb-2817	198	10	2021	2021	NUM
ajbmeb-2817	198	11	)	)	PUNCT
ajbmeb-2817	198	12	.	.	PUNCT
ajbmeb-2817	199	1	the	the	DET
ajbmeb-2817	199	2	role	role	NOUN
ajbmeb-2817	199	3	of	of	ADP
ajbmeb-2817	199	4	nigerian	nigerian	ADJ
ajbmeb-2817	199	5	breweries	brewery	NOUN
ajbmeb-2817	199	6	in	in	ADP
ajbmeb-2817	199	7	legislative	legislative	ADJ
ajbmeb-2817	199	8	framework	framework	NOUN
ajbmeb-2817	199	9	of	of	ADP
ajbmeb-2817	199	10	the	the	DET
ajbmeb-2817	199	11	brewing	brewing	NOUN
ajbmeb-2817	199	12	industry	industry	NOUN
ajbmeb-2817	199	13	.	.	PUNCT
ajbmeb-2817	200	1	journal	journal	PROPN
ajbmeb-2817	200	2	of	of	ADP
ajbmeb-2817	200	3	business	business	NOUN
ajbmeb-2817	200	4	and	and	CCONJ
ajbmeb-2817	200	5	economic	economic	ADJ
ajbmeb-2817	200	6	development	development	NOUN
ajbmeb-2817	200	7	,	,	PUNCT
ajbmeb-2817	200	8	6(3	6(3	NUM
ajbmeb-2817	200	9	)	)	PUNCT
ajbmeb-2817	200	10	,	,	PUNCT
ajbmeb-2817	200	11	44	44	NUM
ajbmeb-2817	200	12	-	-	SYM
ajbmeb-2817	200	13	58	58	NUM
ajbmeb-2817	200	14	.	.	PUNCT
ajbmeb-2817	201	1	2	2	NUM
ajbmeb-2817	201	2	.	.	X
ajbmeb-2817	201	3	adeyinka	adeyinka	PROPN
ajbmeb-2817	201	4	,	,	PUNCT
ajbmeb-2817	201	5	a.j	a.j	PROPN
ajbmeb-2817	201	6	.	.	PROPN
ajbmeb-2817	201	7	,	,	PUNCT
ajbmeb-2817	201	8	kayode	kayode	PROPN
ajbmeb-2817	201	9	,	,	PUNCT
ajbmeb-2817	201	10	o.j	o.j	PROPN
ajbmeb-2817	201	11	.	.	PROPN
ajbmeb-2817	201	12	&	&	CCONJ
ajbmeb-2817	201	13	akinmulegun	akinmulegun	PROPN
ajbmeb-2817	201	14	,	,	PUNCT
ajbmeb-2817	201	15	o.s.(2019	o.s.(2019	PROPN
ajbmeb-2817	201	16	)	)	PUNCT
ajbmeb-2817	201	17	.	.	PUNCT
ajbmeb-2817	202	1	effect	effect	NOUN
ajbmeb-2817	202	2	of	of	ADP
ajbmeb-2817	202	3	capitalizing	capitalize	VERB
ajbmeb-2817	202	4	human	human	ADJ
ajbmeb-2817	202	5	resource	resource	NOUN
ajbmeb-2817	202	6	cost	cost	NOUN
ajbmeb-2817	202	7	on	on	ADP
ajbmeb-2817	202	8	corporate	corporate	ADJ
ajbmeb-2817	202	9	profitability	profitability	NOUN
ajbmeb-2817	202	10	in	in	ADP
ajbmeb-2817	202	11	ondo	ondo	PROPN
ajbmeb-2817	202	12	state	state	PROPN
ajbmeb-2817	202	13	,	,	PUNCT
ajbmeb-2817	202	14	nigeria	nigeria	PROPN
ajbmeb-2817	202	15	.	.	PUNCT
ajbmeb-2817	203	1	international	international	ADJ
ajbmeb-2817	203	2	journal	journal	PROPN
ajbmeb-2817	203	3	of	of	ADP
ajbmeb-2817	203	4	sharia	sharia	PROPN
ajbmeb-2817	203	5	and	and	CCONJ
ajbmeb-2817	203	6	corporate	corporate	ADJ
ajbmeb-2817	203	7	governance	governance	NOUN
ajbmeb-2817	203	8	research	research	NOUN
ajbmeb-2817	203	9	,	,	PUNCT
ajbmeb-2817	203	10	2(1),14	2(1),14	NUM
ajbmeb-2817	203	11	-	-	SYM
ajbmeb-2817	203	12	33	33	NUM
ajbmeb-2817	203	13	.	.	NOUN
ajbmeb-2817	204	1	3	3	X
ajbmeb-2817	204	2	.	.	X
ajbmeb-2817	204	3	afolabi	afolabi	NOUN
ajbmeb-2817	204	4	,	,	PUNCT
ajbmeb-2817	204	5	s.o.(2014	s.o.(2014	X
ajbmeb-2817	204	6	)	)	PUNCT
ajbmeb-2817	204	7	.	.	PUNCT
ajbmeb-2817	205	1	human	human	ADJ
ajbmeb-2817	205	2	resources	resource	NOUN
ajbmeb-2817	205	3	accounting	accounting	NOUN
ajbmeb-2817	205	4	and	and	CCONJ
ajbmeb-2817	205	5	disclosure	disclosure	NOUN
ajbmeb-2817	205	6	in	in	ADP
ajbmeb-2817	205	7	financial	financial	ADJ
ajbmeb-2817	205	8	statement	statement	NOUN
ajbmeb-2817	205	9	:	:	PUNCT
ajbmeb-2817	205	10	literature	literature	PROPN
ajbmeb-2817	205	11	review	review	PROPN
ajbmeb-2817	205	12	.	.	PUNCT
ajbmeb-2817	206	1	research	research	NOUN
ajbmeb-2817	206	2	journal	journal	PROPN
ajbmeb-2817	206	3	of	of	ADP
ajbmeb-2817	206	4	finance	finance	NOUN
ajbmeb-2817	206	5	and	and	CCONJ
ajbmeb-2817	206	6	accounting	accounting	NOUN
ajbmeb-2817	206	7	,	,	PUNCT
ajbmeb-2817	206	8	5(22	5(22	NUM
ajbmeb-2817	206	9	)	)	PUNCT
ajbmeb-2817	206	10	,	,	PUNCT
ajbmeb-2817	206	11	64	64	NUM
ajbmeb-2817	206	12	-	-	SYM
ajbmeb-2817	206	13	75	75	NUM
ajbmeb-2817	206	14	.	.	PUNCT
ajbmeb-2817	207	1	4	4	X
ajbmeb-2817	207	2	.	.	X
ajbmeb-2817	207	3	asamu	asamu	PROPN
ajbmeb-2817	207	4	,	,	PUNCT
ajbmeb-2817	207	5	j.k	j.k	PROPN
ajbmeb-2817	207	6	.	.	PROPN
ajbmeb-2817	207	7	,	,	PUNCT
ajbmeb-2817	207	8	olawale	olawale	PROPN
ajbmeb-2817	207	9	,	,	PUNCT
ajbmeb-2817	207	10	b.m	b.m	PROPN
ajbmeb-2817	207	11	.	.	PROPN
ajbmeb-2817	207	12	,	,	PUNCT
ajbmeb-2817	207	13	&	&	CCONJ
ajbmeb-2817	207	14	oluyemi	oluyemi	PROPN
ajbmeb-2817	207	15	,	,	PUNCT
ajbmeb-2817	207	16	a.a	a.a	PROPN
ajbmeb-2817	207	17	.	.	PROPN
ajbmeb-2817	207	18	(	(	PUNCT
ajbmeb-2817	207	19	2020	2020	NUM
ajbmeb-2817	207	20	)	)	PUNCT
ajbmeb-2817	207	21	.	.	PUNCT
ajbmeb-2817	208	1	human	human	ADJ
ajbmeb-2817	208	2	resource	resource	NOUN
ajbmeb-2817	208	3	accounting	accounting	NOUN
ajbmeb-2817	208	4	and	and	CCONJ
ajbmeb-2817	208	5	disclosure	disclosure	NOUN
ajbmeb-2817	208	6	:	:	PUNCT
ajbmeb-2817	208	7	an	an	DET
ajbmeb-2817	208	8	evolving	evolve	VERB
ajbmeb-2817	208	9	indicator	indicator	NOUN
ajbmeb-2817	208	10	of	of	ADP
ajbmeb-2817	208	11	performance	performance	NOUN
ajbmeb-2817	208	12	in	in	ADP
ajbmeb-2817	208	13	selected	select	VERB
ajbmeb-2817	208	14	nigerian	nigerian	ADJ
ajbmeb-2817	208	15	stock	stock	NOUN
ajbmeb-2817	208	16	exchange	exchange	PROPN
ajbmeb-2817	208	17	listed	list	VERB
ajbmeb-2817	208	18	manufacturing	manufacturing	NOUN
ajbmeb-2817	208	19	companies	company	NOUN
ajbmeb-2817	208	20	.	.	PUNCT
ajbmeb-2817	209	1	african	african	ADJ
ajbmeb-2817	209	2	journal	journal	PROPN
ajbmeb-2817	209	3	of	of	ADP
ajbmeb-2817	209	4	accounting	accounting	NOUN
ajbmeb-2817	209	5	and	and	CCONJ
ajbmeb-2817	209	6	financial	financial	ADJ
ajbmeb-2817	209	7	research	research	NOUN
ajbmeb-2817	209	8	,	,	PUNCT
ajbmeb-2817	209	9	3(1	3(1	NUM
ajbmeb-2817	209	10	)	)	PUNCT
ajbmeb-2817	209	11	,	,	PUNCT
ajbmeb-2817	209	12	53	53	NUM
ajbmeb-2817	209	13	-	-	SYM
ajbmeb-2817	209	14	67	67	NUM
ajbmeb-2817	209	15	.	.	PUNCT
ajbmeb-2817	210	1	5	5	NUM
ajbmeb-2817	210	2	.	.	X
ajbmeb-2817	210	3	dugguh	dugguh	PROPN
ajbmeb-2817	210	4	,	,	PUNCT
ajbmeb-2817	210	5	s.	s.	PROPN
ajbmeb-2817	210	6	i.	i.	PROPN
ajbmeb-2817	210	7	,	,	PUNCT
ajbmeb-2817	210	8	aki	aki	PROPN
ajbmeb-2817	210	9	,	,	PUNCT
ajbmeb-2817	210	10	i.	i.	PROPN
ajbmeb-2817	210	11	&	&	CCONJ
ajbmeb-2817	210	12	oke	oke	PROPN
ajbmeb-2817	210	13	,	,	PUNCT
ajbmeb-2817	210	14	s.	s.	PROPN
ajbmeb-2817	210	15	(	(	PUNCT
ajbmeb-2817	210	16	2018	2018	NUM
ajbmeb-2817	210	17	)	)	PUNCT
ajbmeb-2817	210	18	.	.	PUNCT
ajbmeb-2817	211	1	impact	impact	NOUN
ajbmeb-2817	211	2	of	of	ADP
ajbmeb-2817	211	3	growth	growth	NOUN
ajbmeb-2817	211	4	strategies	strategy	NOUN
ajbmeb-2817	211	5	on	on	ADP
ajbmeb-2817	211	6	business	business	NOUN
ajbmeb-2817	211	7	profit	profit	NOUN
ajbmeb-2817	211	8	a	a	DET
ajbmeb-2817	211	9	study	study	NOUN
ajbmeb-2817	211	10	of	of	ADP
ajbmeb-2817	211	11	ashakacem	ashakacem	PROPN
ajbmeb-2817	211	12	plc	plc	PROPN
ajbmeb-2817	211	13	,	,	PUNCT
ajbmeb-2817	211	14	gombe	gombe	ADJ
ajbmeb-2817	211	15	-	-	PUNCT
ajbmeb-2817	211	16	nigeria	nigeria	PROPN
ajbmeb-2817	211	17	.	.	PUNCT
ajbmeb-2817	212	1	journal	journal	PROPN
ajbmeb-2817	212	2	of	of	ADP
ajbmeb-2817	212	3	business	business	NOUN
ajbmeb-2817	212	4	and	and	CCONJ
ajbmeb-2817	212	5	management	management	NOUN
ajbmeb-2817	212	6	,	,	PUNCT
ajbmeb-2817	212	7	2(1	2(1	NUM
ajbmeb-2817	212	8	)	)	PUNCT
ajbmeb-2817	212	9	,	,	PUNCT
ajbmeb-2817	212	10	23	23	NUM
ajbmeb-2817	212	11	-	-	SYM
ajbmeb-2817	212	12	29	29	NUM
ajbmeb-2817	212	13	.	.	PUNCT
ajbmeb-2817	213	1	6	6	NUM
ajbmeb-2817	213	2	.	.	X
ajbmeb-2817	213	3	edom	edom	PROPN
ajbmeb-2817	213	4	,	,	PUNCT
ajbmeb-2817	213	5	g.	g.	PROPN
ajbmeb-2817	213	6	o.	o.	PROPN
ajbmeb-2817	213	7	,	,	PUNCT
ajbmeb-2817	213	8	inah	inah	PROPN
ajbmeb-2817	213	9	,	,	PUNCT
ajbmeb-2817	213	10	e.	e.	PROPN
ajbmeb-2817	213	11	s.	s.	PROPN
ajbmeb-2817	213	12	&	&	CCONJ
ajbmeb-2817	213	13	adanma	adanma	PROPN
ajbmeb-2817	213	14	,	,	PUNCT
ajbmeb-2817	213	15	e.	e.	PROPN
ajbmeb-2817	213	16	s.	s.	PROPN
ajbmeb-2817	213	17	(	(	PUNCT
ajbmeb-2817	213	18	2015).the	2015).the	DET
ajbmeb-2817	213	19	impact	impact	NOUN
ajbmeb-2817	213	20	of	of	ADP
ajbmeb-2817	213	21	human	human	ADJ
ajbmeb-2817	213	22	resource	resource	NOUN
ajbmeb-2817	213	23	accounting	account	VERB
ajbmeb-2817	213	24	on	on	ADP
ajbmeb-2817	213	25	profitability	profitability	NOUN
ajbmeb-2817	213	26	of	of	ADP
ajbmeb-2817	213	27	a	a	DET
ajbmeb-2817	213	28	firm	firm	NOUN
ajbmeb-2817	213	29	:	:	PUNCT
ajbmeb-2817	213	30	empirical	empirical	ADJ
ajbmeb-2817	213	31	evidence	evidence	NOUN
ajbmeb-2817	213	32	from	from	ADP
ajbmeb-2817	213	33	access	access	NOUN
ajbmeb-2817	213	34	bank	bank	PROPN
ajbmeb-2817	213	35	of	of	ADP
ajbmeb-2817	213	36	nigeria	nigeria	PROPN
ajbmeb-2817	213	37	plc	plc	PROPN
ajbmeb-2817	213	38	.	.	PUNCT
ajbmeb-2817	214	1	european	european	PROPN
ajbmeb-2817	214	2	journal	journal	PROPN
ajbmeb-2817	214	3	of	of	ADP
ajbmeb-2817	214	4	accounting	accounting	NOUN
ajbmeb-2817	214	5	,	,	PUNCT
ajbmeb-2817	214	6	auditing	auditing	NOUN
ajbmeb-2817	214	7	and	and	CCONJ
ajbmeb-2817	214	8	finance	finance	NOUN
ajbmeb-2817	214	9	research	research	NOUN
ajbmeb-2817	214	10	,	,	PUNCT
ajbmeb-2817	214	11	3(7	3(7	NUM
ajbmeb-2817	214	12	)	)	PUNCT
ajbmeb-2817	214	13	,	,	PUNCT
ajbmeb-2817	214	14	76	76	NUM
ajbmeb-2817	214	15	-	-	SYM
ajbmeb-2817	214	16	94	94	NUM
ajbmeb-2817	214	17	7	7	NUM
ajbmeb-2817	214	18	.	.	PUNCT
ajbmeb-2817	215	1	enofe	enofe	ADJ
ajbmeb-2817	215	2	,	,	PUNCT
ajbmeb-2817	215	3	a.o	a.o	PROPN
ajbmeb-2817	215	4	.	.	PROPN
ajbmeb-2817	215	5	,	,	PUNCT
ajbmeb-2817	215	6	mgbame	mgbame	PROPN
ajbmeb-2817	215	7	,	,	PUNCT
ajbmeb-2817	215	8	c.	c.	PROPN
ajbmeb-2817	215	9	&	&	CCONJ
ajbmeb-2817	215	10	ovie	ovie	PROPN
ajbmeb-2817	215	11	,	,	PUNCT
ajbmeb-2817	215	12	s.o	s.o	PROPN
ajbmeb-2817	215	13	.	.	PROPN
ajbmeb-2817	215	14	(	(	PUNCT
ajbmeb-2817	215	15	2013	2013	NUM
ajbmeb-2817	215	16	)	)	PUNCT
ajbmeb-2817	215	17	.	.	PUNCT
ajbmeb-2817	216	1	human	human	ADJ
ajbmeb-2817	216	2	resources	resource	NOUN
ajbmeb-2817	216	3	accounting	accounting	NOUN
ajbmeb-2817	216	4	disclosures	disclosure	NOUN
ajbmeb-2817	216	5	in	in	ADP
ajbmeb-2817	216	6	nigeria	nigeria	PROPN
ajbmeb-2817	216	7	quoted	quote	VERB
ajbmeb-2817	216	8	firms	firm	NOUN
ajbmeb-2817	216	9	.	.	PUNCT
ajbmeb-2817	217	1	research	research	NOUN
ajbmeb-2817	217	2	journal	journal	PROPN
ajbmeb-2817	217	3	of	of	ADP
ajbmeb-2817	217	4	finance	finance	NOUN
ajbmeb-2817	217	5	and	and	CCONJ
ajbmeb-2817	217	6	accounting	accounting	NOUN
ajbmeb-2817	217	7	,	,	PUNCT
ajbmeb-2817	217	8	4(13	4(13	NUM
ajbmeb-2817	217	9	)	)	PUNCT
ajbmeb-2817	217	10	.	.	PUNCT
ajbmeb-2817	218	1	8	8	X
ajbmeb-2817	218	2	.	.	X
ajbmeb-2817	218	3	ijeoma	ijeoma	NOUN
ajbmeb-2817	218	4	,	,	PUNCT
ajbmeb-2817	218	5	n.	n.	PROPN
ajbmeb-2817	218	6	&	&	CCONJ
ajbmeb-2817	218	7	aronu	aronu	PROPN
ajbmeb-2817	218	8	,	,	PUNCT
ajbmeb-2817	218	9	c.	c.	PROPN
ajbmeb-2817	218	10	o.	o.	PROPN
ajbmeb-2817	218	11	(	(	PUNCT
ajbmeb-2817	218	12	2013).effect	2013).effect	NUM
ajbmeb-2817	218	13	of	of	ADP
ajbmeb-2817	218	14	human	human	ADJ
ajbmeb-2817	218	15	resource	resource	NOUN
ajbmeb-2817	218	16	accounting	account	VERB
ajbmeb-2817	218	17	on	on	ADP
ajbmeb-2817	218	18	financial	financial	ADJ
ajbmeb-2817	218	19	statement	statement	NOUN
ajbmeb-2817	218	20	of	of	ADP
ajbmeb-2817	218	21	nigerian	nigerian	ADJ
ajbmeb-2817	218	22	banks	bank	NOUN
ajbmeb-2817	218	23	.	.	PUNCT
ajbmeb-2817	219	1	international	international	ADJ
ajbmeb-2817	219	2	journal	journal	PROPN
ajbmeb-2817	219	3	of	of	ADP
ajbmeb-2817	219	4	advancements	advancement	NOUN
ajbmeb-2817	219	5	in	in	ADP
ajbmeb-2817	219	6	research	research	NOUN
ajbmeb-2817	219	7	&	&	CCONJ
ajbmeb-2817	219	8	technology	technology	PROPN
ajbmeb-2817	219	9	,	,	PUNCT
ajbmeb-2817	219	10	2(8	2(8	NUM
ajbmeb-2817	219	11	)	)	PUNCT
ajbmeb-2817	219	12	,	,	PUNCT
ajbmeb-2817	219	13	342347	342347	NUM
ajbmeb-2817	219	14	.	.	PUNCT
ajbmeb-2817	220	1	9	9	NUM
ajbmeb-2817	220	2	.	.	X
ajbmeb-2817	220	3	komakech	komakech	PROPN
ajbmeb-2817	220	4	,	,	PUNCT
ajbmeb-2817	220	5	r.a	r.a	PROPN
ajbmeb-2817	220	6	.	.	PROPN
ajbmeb-2817	220	7	,	,	PUNCT
ajbmeb-2817	220	8	ombati	ombati	PROPN
ajbmeb-2817	220	9	,	,	PUNCT
ajbmeb-2817	220	10	t.o	t.o	PROPN
ajbmeb-2817	220	11	.	.	PROPN
ajbmeb-2817	220	12	,	,	PUNCT
ajbmeb-2817	220	13	kikwatha	kikwatha	PROPN
ajbmeb-2817	220	14	,	,	PUNCT
ajbmeb-2817	220	15	r.w	r.w	PROPN
ajbmeb-2817	220	16	.	.	PROPN
ajbmeb-2817	220	17	&	&	CCONJ
ajbmeb-2817	220	18	wainaina	wainaina	PROPN
ajbmeb-2817	220	19	,	,	PUNCT
ajbmeb-2817	220	20	m.g.(2024	m.g.(2024	PROPN
ajbmeb-2817	220	21	)	)	PUNCT
ajbmeb-2817	220	22	.	.	PUNCT
ajbmeb-2817	221	1	resource	resource	NOUN
ajbmeb-2817	221	2	-	-	PUNCT
ajbmeb-2817	221	3	based	base	VERB
ajbmeb-2817	221	4	view	view	NOUN
ajbmeb-2817	221	5	theory	theory	NOUN
ajbmeb-2817	221	6	and	and	CCONJ
ajbmeb-2817	221	7	its	its	PRON
ajbmeb-2817	221	8	applications	application	NOUN
ajbmeb-2817	221	9	in	in	ADP
ajbmeb-2817	221	10	supply	supply	NOUN
ajbmeb-2817	221	11	chain	chain	NOUN
ajbmeb-2817	221	12	management	management	NOUN
ajbmeb-2817	221	13	:	:	PUNCT
ajbmeb-2817	221	14	a	a	DET
ajbmeb-2817	221	15	systematic	systematic	ADJ
ajbmeb-2817	221	16	literature	literature	NOUN
ajbmeb-2817	221	17	review	review	NOUN
ajbmeb-2817	221	18	.	.	PUNCT
ajbmeb-2817	222	1	management	management	NOUN
ajbmeb-2817	222	2	science	science	NOUN
ajbmeb-2817	222	3	letters	letter	NOUN
ajbmeb-2817	222	4	,	,	PUNCT
ajbmeb-2817	222	5	15(2025	15(2025	NUM
ajbmeb-2817	222	6	)	)	PUNCT
ajbmeb-2817	222	7	.	.	PUNCT
ajbmeb-2817	223	1	10	10	NUM
ajbmeb-2817	223	2	.	.	X
ajbmeb-2817	223	3	lubis	lubis	PROPN
ajbmeb-2817	223	4	,	,	PUNCT
ajbmeb-2817	223	5	n.w.(2022	n.w.(2022	PROPN
ajbmeb-2817	223	6	)	)	PUNCT
ajbmeb-2817	223	7	.	.	PUNCT
ajbmeb-2817	224	1	resource	resource	NOUN
ajbmeb-2817	224	2	based	base	VERB
ajbmeb-2817	224	3	view	view	NOUN
ajbmeb-2817	224	4	in	in	ADP
ajbmeb-2817	224	5	improving	improve	VERB
ajbmeb-2817	224	6	company	company	NOUN
ajbmeb-2817	224	7	strategic	strategic	ADJ
ajbmeb-2817	224	8	capacity	capacity	NOUN
ajbmeb-2817	224	9	,	,	PUNCT
ajbmeb-2817	224	10	research	research	NOUN
ajbmeb-2817	224	11	horizon,2(6	horizon,2(6	PROPN
ajbmeb-2817	224	12	)	)	PUNCT
ajbmeb-2817	224	13	,	,	PUNCT
ajbmeb-2817	224	14	2022	2022	NUM
ajbmeb-2817	224	15	.	.	PUNCT
ajbmeb-2817	225	1	11	11	NUM
ajbmeb-2817	225	2	.	.	PUNCT
ajbmeb-2817	225	3	martens	martens	PROPN
ajbmeb-2817	225	4	,	,	PUNCT
ajbmeb-2817	225	5	w.	w.	PROPN
ajbmeb-2817	225	6	&	&	CCONJ
ajbmeb-2817	225	7	bui	bui	PROPN
ajbmeb-2817	225	8	,	,	PUNCT
ajbmeb-2817	225	9	c.n.m	c.n.m	NOUN
ajbmeb-2817	225	10	.	.	PUNCT
ajbmeb-2817	226	1	(	(	PUNCT
ajbmeb-2817	226	2	2023	2023	NUM
ajbmeb-2817	226	3	)	)	PUNCT
ajbmeb-2817	226	4	an	an	DET
ajbmeb-2817	226	5	exploration	exploration	NOUN
ajbmeb-2817	226	6	of	of	ADP
ajbmeb-2817	226	7	legitimacy	legitimacy	NOUN
ajbmeb-2817	226	8	theory	theory	NOUN
ajbmeb-2817	226	9	in	in	ADP
ajbmeb-2817	226	10	accounting	accounting	NOUN
ajbmeb-2817	226	11	literature	literature	NOUN
ajbmeb-2817	226	12	.	.	PUNCT
ajbmeb-2817	227	1	open	open	ADJ
ajbmeb-2817	227	2	access	access	NOUN
ajbmeb-2817	227	3	library	library	PROPN
ajbmeb-2817	227	4	journal	journal	NOUN
ajbmeb-2817	227	5	,	,	PUNCT
ajbmeb-2817	227	6	10	10	NUM
ajbmeb-2817	227	7	:	:	PUNCT
ajbmeb-2817	227	8	e9713	e9713	PROPN
ajbmeb-2817	227	9	.	.	PUNCT
ajbmeb-2817	228	1	https://doi.org/10.4236/oalib.1109713	https://doi.org/10.4236/oalib.1109713	PROPN
ajbmeb-2817	228	2	12	12	NUM
ajbmeb-2817	228	3	.	.	PUNCT
ajbmeb-2817	229	1	micah	micah	PROPN
ajbmeb-2817	229	2	,	,	PUNCT
ajbmeb-2817	229	3	l.c	l.c	PROPN
ajbmeb-2817	229	4	.	.	PROPN
ajbmeb-2817	229	5	,	,	PUNCT
ajbmeb-2817	229	6	ofurum	ofurum	PROPN
ajbmeb-2817	229	7	,	,	PUNCT
ajbmeb-2817	229	8	c.o	c.o	PROPN
ajbmeb-2817	229	9	.	.	PROPN
ajbmeb-2817	229	10	&	&	CCONJ
ajbmeb-2817	229	11	ihendinihu	ihendinihu	PROPN
ajbmeb-2817	229	12	,	,	PUNCT
ajbmeb-2817	229	13	j.u.(2012	j.u.(2012	PROPN
ajbmeb-2817	229	14	)	)	PUNCT
ajbmeb-2817	229	15	.	.	PUNCT
ajbmeb-2817	230	1	firms	firm	NOUN
ajbmeb-2817	230	2	financial	financial	ADJ
ajbmeb-2817	230	3	performance	performance	NOUN
ajbmeb-2817	230	4	and	and	CCONJ
ajbmeb-2817	230	5	human	human	ADJ
ajbmeb-2817	230	6	resource	resource	NOUN
ajbmeb-2817	230	7	accounting	accounting	NOUN
ajbmeb-2817	230	8	disclosure	disclosure	NOUN
ajbmeb-2817	230	9	in	in	ADP
ajbmeb-2817	230	10	nigeria	nigeria	PROPN
ajbmeb-2817	230	11	.	.	PUNCT
ajbmeb-2817	231	1	international	international	ADJ
ajbmeb-2817	231	2	journal	journal	PROPN
ajbmeb-2817	231	3	of	of	ADP
ajbmeb-2817	231	4	business	business	NOUN
ajbmeb-2817	231	5	and	and	CCONJ
ajbmeb-2817	231	6	management,7(14	management,7(14	NOUN
ajbmeb-2817	231	7	)	)	PUNCT
ajbmeb-2817	231	8	,	,	PUNCT
ajbmeb-2817	231	9	13	13	NUM
ajbmeb-2817	231	10	.	.	PUNCT
ajbmeb-2817	232	1	nigerian	nigerian	PROPN
ajbmeb-2817	232	2	breweries	brewerie	VERB
ajbmeb-2817	232	3	annual	annual	ADJ
ajbmeb-2817	232	4	report	report	NOUN
ajbmeb-2817	232	5	.	.	PUNCT
ajbmeb-2817	233	1	(	(	PUNCT
ajbmeb-2817	233	2	2021	2021	NUM
ajbmeb-2817	233	3	)	)	PUNCT
ajbmeb-2817	233	4	.	.	PUNCT
ajbmeb-2817	234	1	retrieved	retrieve	VERB
ajbmeb-2817	234	2	from	from	ADP
ajbmeb-2817	234	3	[	[	X
ajbmeb-2817	234	4	nigerian	nigerian	PROPN
ajbmeb-2817	234	5	breweries	breweries	PROPN
ajbmeb-2817	234	6	plc	plc	PROPN
ajbmeb-2817	234	7	official	official	PROPN
ajbmeb-2817	234	8	website](https://www.nbplc.com	website](https://www.nbplc.com	PROPN
ajbmeb-2817	234	9	)	)	PUNCT
ajbmeb-2817	234	10	.	.	PUNCT
ajbmeb-2817	235	1	14	14	NUM
ajbmeb-2817	235	2	.	.	PUNCT
ajbmeb-2817	236	1	ogodor	ogodor	PROPN
ajbmeb-2817	236	2	b.	b.	PROPN
ajbmeb-2817	236	3	n	n	PROPN
ajbmeb-2817	236	4	&	&	CCONJ
ajbmeb-2817	236	5	olaniyi	olaniyi	PROPN
ajbmeb-2817	236	6	,	,	PUNCT
ajbmeb-2817	236	7	a.	a.	NOUN
ajbmeb-2817	236	8	r.(2022	r.(2022	PROPN
ajbmeb-2817	236	9	)	)	PUNCT
ajbmeb-2817	236	10	.	.	PUNCT
ajbmeb-2817	237	1	effect	effect	NOUN
ajbmeb-2817	237	2	of	of	ADP
ajbmeb-2817	237	3	human	human	ADJ
ajbmeb-2817	237	4	resource	resource	NOUN
ajbmeb-2817	237	5	accounting	account	VERB
ajbmeb-2817	237	6	on	on	ADP
ajbmeb-2817	237	7	corporate	corporate	ADJ
ajbmeb-2817	237	8	performance	performance	NOUN
ajbmeb-2817	237	9	of	of	ADP
ajbmeb-2817	237	10	nigerian	nigerian	ADJ
ajbmeb-2817	237	11	listed	list	VERB
ajbmeb-2817	237	12	consumer	consumer	NOUN
ajbmeb-2817	237	13	products	product	NOUN
ajbmeb-2817	237	14	firm	firm	NOUN
ajbmeb-2817	237	15	(	(	PUNCT
ajbmeb-2817	237	16	20132018	20132018	NUM
ajbmeb-2817	237	17	)	)	PUNCT
ajbmeb-2817	237	18	.	.	PUNCT
ajbmeb-2817	238	1	acu	acu	PROPN
ajbmeb-2817	238	2	journal	journal	PROPN
ajbmeb-2817	238	3	of	of	ADP
ajbmeb-2817	238	4	social	social	ADJ
ajbmeb-2817	238	5	and	and	CCONJ
ajbmeb-2817	238	6	management	management	NOUN
ajbmeb-2817	238	7	sciences	science	NOUN
ajbmeb-2817	238	8	,	,	PUNCT
ajbmeb-2817	238	9	3(1	3(1	NUM
ajbmeb-2817	238	10	)	)	PUNCT
ajbmeb-2817	238	11	,	,	PUNCT
ajbmeb-2817	238	12	212	212	NUM
ajbmeb-2817	238	13	-	-	SYM
ajbmeb-2817	238	14	225	225	NUM
ajbmeb-2817	238	15	.	.	NOUN
ajbmeb-2817	238	16	15	15	NUM
ajbmeb-2817	238	17	.	.	PUNCT
ajbmeb-2817	239	1	ogunbiyi	ogunbiyi	NOUN
ajbmeb-2817	239	2	-	-	PUNCT
ajbmeb-2817	239	3	davies	davy	NOUN
ajbmeb-2817	239	4	,	,	PUNCT
ajbmeb-2817	239	5	b.a	b.a	PROPN
ajbmeb-2817	239	6	.	.	PROPN
ajbmeb-2817	239	7	,	,	PUNCT
ajbmeb-2817	239	8	alao	alao	PROPN
ajbmeb-2817	239	9	,	,	PUNCT
ajbmeb-2817	239	10	m.e	m.e	PROPN
ajbmeb-2817	239	11	.	.	PROPN
ajbmeb-2817	239	12	,	,	PUNCT
ajbmeb-2817	239	13	aremu	aremu	PROPN
ajbmeb-2817	239	14	,	,	PUNCT
ajbmeb-2817	239	15	p.o	p.o	PROPN
ajbmeb-2817	239	16	.	.	PROPN
ajbmeb-2817	239	17	,	,	PUNCT
ajbmeb-2817	239	18	olalere	olalere	ADV
ajbmeb-2817	239	19	,	,	PUNCT
ajbmeb-2817	239	20	m.d.(2023	m.d.(2023	PROPN
ajbmeb-2817	239	21	)	)	PUNCT
ajbmeb-2817	239	22	.	.	PUNCT
ajbmeb-2817	240	1	human	human	ADJ
ajbmeb-2817	240	2	resource	resource	NOUN
ajbmeb-2817	240	3	accounting	accounting	NOUN
ajbmeb-2817	240	4	and	and	CCONJ
ajbmeb-2817	240	5	financial	financial	ADJ
ajbmeb-2817	240	6	performance	performance	NOUN
ajbmeb-2817	240	7	of	of	ADP
ajbmeb-2817	240	8	some	some	DET
ajbmeb-2817	240	9	food	food	NOUN
ajbmeb-2817	240	10	and	and	CCONJ
ajbmeb-2817	240	11	beverage	beverage	NOUN
ajbmeb-2817	240	12	companies	company	NOUN
ajbmeb-2817	240	13	in	in	ADP
ajbmeb-2817	240	14	nigeria	nigeria	PROPN
ajbmeb-2817	240	15	.	.	PUNCT
ajbmeb-2817	241	1	open	open	ADJ
ajbmeb-2817	241	2	access	access	NOUN
ajbmeb-2817	241	3	library	library	PROPN
ajbmeb-2817	241	4	journal	journal	NOUN
ajbmeb-2817	241	5	,	,	PUNCT
ajbmeb-2817	241	6	10(8),1	10(8),1	NUM
ajbmeb-2817	241	7	-	-	SYM
ajbmeb-2817	241	8	17	17	NUM
ajbmeb-2817	241	9	.	.	PUNCT
ajbmeb-2817	242	1	16	16	NUM
ajbmeb-2817	242	2	.	.	PUNCT
ajbmeb-2817	243	1	ogundayo	ogundayo	PROPN
ajbmeb-2817	243	2	,	,	PUNCT
ajbmeb-2817	243	3	g.o	g.o	PROPN
ajbmeb-2817	243	4	.	.	PROPN
ajbmeb-2817	243	5	,	,	PUNCT
ajbmeb-2817	243	6	nwaobia	nwaobia	PROPN
ajbmeb-2817	243	7	,	,	PUNCT
ajbmeb-2817	243	8	a.n	a.n	PROPN
ajbmeb-2817	243	9	.	.	PROPN
ajbmeb-2817	243	10	,uhuoba	,uhuoba	PROPN
ajbmeb-2817	243	11	,	,	PUNCT
ajbmeb-2817	243	12	o.	o.	PROPN
ajbmeb-2817	243	13	&	&	CCONJ
ajbmeb-2817	243	14	phillips	phillips	PROPN
ajbmeb-2817	243	15	,	,	PUNCT
ajbmeb-2817	243	16	r.t.(2023).human	r.t.(2023).human	ADP
ajbmeb-2817	243	17	resource	resource	NOUN
ajbmeb-2817	243	18	accounting	accounting	NOUN
ajbmeb-2817	243	19	and	and	CCONJ
ajbmeb-2817	243	20	organizational	organizational	ADJ
ajbmeb-2817	243	21	productivity	productivity	NOUN
ajbmeb-2817	243	22	of	of	ADP
ajbmeb-2817	243	23	listed	list	VERB
ajbmeb-2817	243	24	manufacturing	manufacturing	NOUN
ajbmeb-2817	243	25	firms	firm	NOUN
ajbmeb-2817	243	26	in	in	ADP
ajbmeb-2817	243	27	nigeria	nigeria	PROPN
ajbmeb-2817	243	28	.	.	PUNCT
ajbmeb-2817	244	1	international	international	ADJ
ajbmeb-2817	244	2	journal	journal	NOUN
ajbmeb-2817	244	3	of	of	ADP
ajbmeb-2817	244	4	emerging	emerge	VERB
ajbmeb-2817	244	5	trends	trend	NOUN
ajbmeb-2817	244	6	in	in	ADP
ajbmeb-2817	244	7	social	social	ADJ
ajbmeb-2817	244	8	sciences,14(2),66	sciences,14(2),66	PROPN
ajbmeb-2817	244	9	-	-	PUNCT
ajbmeb-2817	244	10	67	67	NUM
ajbmeb-2817	244	11	.	.	PUNCT
ajbmeb-2817	245	1	https://doi.org/10.4236/oalib.1109713	https://doi.org/10.4236/oalib.1109713	PROPN
ajbmeb-2817	245	2	https://www.nbplc.com/	https://www.nbplc.com/	PROPN
ajbmeb-2817	245	3	american	american	PROPN
ajbmeb-2817	245	4	journal	journal	PROPN
ajbmeb-2817	245	5	of	of	ADP
ajbmeb-2817	245	6	business	business	NOUN
ajbmeb-2817	245	7	management	management	NOUN
ajbmeb-2817	245	8	,	,	PUNCT
ajbmeb-2817	245	9	economics	economic	NOUN
ajbmeb-2817	245	10	and	and	CCONJ
ajbmeb-2817	245	11	banking	banking	NOUN
ajbmeb-2817	245	12	volume	volume	NOUN
ajbmeb-2817	245	13	34	34	NUM
ajbmeb-2817	245	14	march	march	PROPN
ajbmeb-2817	245	15	2025	2025	NUM
ajbmeb-2817	245	16	p	p	NOUN
ajbmeb-2817	245	17	a	a	DET
ajbmeb-2817	245	18	g	g	NOUN
ajbmeb-2817	245	19	e	e	NOUN
ajbmeb-2817	245	20	|	|	NOUN
ajbmeb-2817	245	21	127	127	NUM
ajbmeb-2817	245	22	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2817	245	23	17	17	NUM
ajbmeb-2817	245	24	.	.	PUNCT
ajbmeb-2817	246	1	onyekwelu	onyekwelu	PROPN
ajbmeb-2817	246	2	,	,	PUNCT
ajbmeb-2817	246	3	c.o	c.o	PROPN
ajbmeb-2817	246	4	.	.	PROPN
ajbmeb-2817	246	5	&	&	CCONJ
ajbmeb-2817	246	6	ironkwe	ironkwe	PROPN
ajbmeb-2817	246	7	,	,	PUNCT
ajbmeb-2817	246	8	u.i.(2021	u.i.(2021	CCONJ
ajbmeb-2817	246	9	)	)	PUNCT
ajbmeb-2817	246	10	.	.	PUNCT
ajbmeb-2817	247	1	human	human	ADJ
ajbmeb-2817	247	2	resource	resource	NOUN
ajbmeb-2817	247	3	accounting	accounting	NOUN
ajbmeb-2817	247	4	and	and	CCONJ
ajbmeb-2817	247	5	corporate	corporate	ADJ
ajbmeb-2817	247	6	financial	financial	ADJ
ajbmeb-2817	247	7	performance	performance	NOUN
ajbmeb-2817	247	8	of	of	ADP
ajbmeb-2817	247	9	quoted	quote	VERB
ajbmeb-2817	247	10	insurance	insurance	NOUN
ajbmeb-2817	247	11	companies	company	NOUN
ajbmeb-2817	247	12	in	in	ADP
ajbmeb-2817	247	13	nigeria	nigeria	PROPN
ajbmeb-2817	247	14	.	.	PUNCT
ajbmeb-2817	248	1	research	research	NOUN
ajbmeb-2817	248	2	journal	journal	PROPN
ajbmeb-2817	248	3	of	of	ADP
ajbmeb-2817	248	4	management	management	NOUN
ajbmeb-2817	248	5	practice	practice	NOUN
ajbmeb-2817	248	6	,	,	PUNCT
ajbmeb-2817	248	7	7(3),20	7(3),20	NOUN
ajbmeb-2817	248	8	-	-	SYM
ajbmeb-2817	248	9	39	39	NUM
ajbmeb-2817	248	10	.	.	PUNCT
ajbmeb-2817	249	1	18	18	NUM
ajbmeb-2817	249	2	.	.	X
ajbmeb-2817	250	1	onyeukwu	onyeukwu	PROPN
ajbmeb-2817	250	2	,	,	PUNCT
ajbmeb-2817	250	3	o.o	o.o	PROPN
ajbmeb-2817	250	4	.	.	PROPN
ajbmeb-2817	250	5	,	,	PUNCT
ajbmeb-2817	250	6	ihedinihu	ihedinihu	PROPN
ajbmeb-2817	250	7	,	,	PUNCT
ajbmeb-2817	250	8	j.u	j.u	PROPN
ajbmeb-2817	250	9	.	.	PROPN
ajbmeb-2817	250	10	&	&	CCONJ
ajbmeb-2817	250	11	nwachukwu	nwachukwu	PROPN
ajbmeb-2817	250	12	,	,	PUNCT
ajbmeb-2817	250	13	m.i.(2021	m.i.(2021	PROPN
ajbmeb-2817	250	14	)	)	PUNCT
ajbmeb-2817	250	15	.	.	PUNCT
ajbmeb-2817	251	1	human	human	ADJ
ajbmeb-2817	251	2	resources	resource	NOUN
ajbmeb-2817	251	3	accounting	accounting	NOUN
ajbmeb-2817	251	4	and	and	CCONJ
ajbmeb-2817	251	5	financial	financial	ADJ
ajbmeb-2817	251	6	performance	performance	NOUN
ajbmeb-2817	251	7	of	of	ADP
ajbmeb-2817	251	8	microfinance	microfinance	NOUN
ajbmeb-2817	251	9	banks	bank	NOUN
ajbmeb-2817	251	10	in	in	ADP
ajbmeb-2817	251	11	nigeria	nigeria	PROPN
ajbmeb-2817	251	12	.	.	PUNCT
ajbmeb-2817	252	1	journal	journal	PROPN
ajbmeb-2817	252	2	of	of	ADP
ajbmeb-2817	252	3	research	research	NOUN
ajbmeb-2817	252	4	in	in	ADP
ajbmeb-2817	252	5	humanities	humanity	NOUN
ajbmeb-2817	252	6	and	and	CCONJ
ajbmeb-2817	252	7	social	social	ADJ
ajbmeb-2817	252	8	sciences	science	NOUN
ajbmeb-2817	252	9	,	,	PUNCT
ajbmeb-2817	252	10	9(5),09	9(5),09	NUM
ajbmeb-2817	252	11	-	-	SYM
ajbmeb-2817	252	12	16	16	NUM
ajbmeb-2817	252	13	.	.	PUNCT
ajbmeb-2817	253	1	19	19	NUM
ajbmeb-2817	253	2	.	.	PUNCT
ajbmeb-2817	253	3	osanyinbi	osanyinbi	PROPN
ajbmeb-2817	253	4	,	,	PUNCT
ajbmeb-2817	253	5	t.g	t.g	PROPN
ajbmeb-2817	253	6	&	&	CCONJ
ajbmeb-2817	253	7	oyekanmi	oyekanmi	PROPN
ajbmeb-2817	253	8	,	,	PUNCT
ajbmeb-2817	253	9	a.o.(2022	a.o.(2022	PROPN
ajbmeb-2817	253	10	)	)	PUNCT
ajbmeb-2817	253	11	,	,	PUNCT
ajbmeb-2817	253	12	human	human	ADJ
ajbmeb-2817	253	13	resource	resource	NOUN
ajbmeb-2817	253	14	accounting	accounting	NOUN
ajbmeb-2817	253	15	and	and	CCONJ
ajbmeb-2817	253	16	the	the	DET
ajbmeb-2817	253	17	management	management	NOUN
ajbmeb-2817	253	18	of	of	ADP
ajbmeb-2817	253	19	human	human	ADJ
ajbmeb-2817	253	20	resources	resource	NOUN
ajbmeb-2817	253	21	by	by	ADP
ajbmeb-2817	253	22	financial	financial	ADJ
ajbmeb-2817	253	23	technology	technology	NOUN
ajbmeb-2817	253	24	firms	firm	NOUN
ajbmeb-2817	253	25	in	in	ADP
ajbmeb-2817	253	26	lagos	lagos	NOUN
ajbmeb-2817	253	27	state	state	NOUN
ajbmeb-2817	253	28	,	,	PUNCT
ajbmeb-2817	253	29	ican	ican	ADJ
ajbmeb-2817	253	30	proceedings	proceeding	NOUN
ajbmeb-2817	253	31	of	of	ADP
ajbmeb-2817	253	32	the	the	DET
ajbmeb-2817	253	33	7	7	NUM
ajbmeb-2817	253	34	th	th	X
ajbmeb-2817	253	35	annual	annual	ADJ
ajbmeb-2817	253	36	international	international	ADJ
ajbmeb-2817	253	37	academic	academic	ADJ
ajbmeb-2817	253	38	conference	conference	NOUN
ajbmeb-2817	253	39	on	on	ADP
ajbmeb-2817	253	40	accounting	accounting	NOUN
ajbmeb-2817	253	41	and	and	CCONJ
ajbmeb-2817	253	42	finance	finance	VERB
ajbmeb-2817	253	43	disruptive	disruptive	ADJ
ajbmeb-2817	253	44	technology	technology	NOUN
ajbmeb-2817	253	45	:	:	PUNCT
ajbmeb-2817	253	46	accounting	accounting	NOUN
ajbmeb-2817	253	47	practices	practice	NOUN
ajbmeb-2817	253	48	,	,	PUNCT
ajbmeb-2817	253	49	financial	financial	ADJ
ajbmeb-2817	253	50	and	and	CCONJ
ajbmeb-2817	253	51	sustainability	sustainability	NOUN
ajbmeb-2817	253	52	reporting	reporting	NOUN
ajbmeb-2817	253	53	.	.	PUNCT
ajbmeb-2817	254	1	20	20	X
ajbmeb-2817	254	2	.	.	X
ajbmeb-2817	255	1	ovedje	ovedje	PROPN
ajbmeb-2817	255	2	,	,	PUNCT
ajbmeb-2817	255	3	o.h	o.h	PROPN
ajbmeb-2817	255	4	,	,	PUNCT
ajbmeb-2817	255	5	&	&	CCONJ
ajbmeb-2817	255	6	iserien	iserien	PROPN
ajbmeb-2817	255	7	,	,	PUNCT
ajbmeb-2817	255	8	e.g.	e.g.	ADV
ajbmeb-2817	255	9	(	(	PUNCT
ajbmeb-2817	255	10	2021	2021	NUM
ajbmeb-2817	255	11	)	)	PUNCT
ajbmeb-2817	255	12	.	.	PUNCT
ajbmeb-2817	256	1	an	an	DET
ajbmeb-2817	256	2	overview	overview	NOUN
ajbmeb-2817	256	3	of	of	ADP
ajbmeb-2817	256	4	human	human	ADJ
ajbmeb-2817	256	5	resource	resource	NOUN
ajbmeb-2817	256	6	accounting	accounting	NOUN
ajbmeb-2817	256	7	and	and	CCONJ
ajbmeb-2817	256	8	financial	financial	ADJ
ajbmeb-2817	256	9	performance	performance	NOUN
ajbmeb-2817	256	10	of	of	ADP
ajbmeb-2817	256	11	selected	select	VERB
ajbmeb-2817	256	12	manufacturing	manufacturing	NOUN
ajbmeb-2817	256	13	firms	firm	NOUN
ajbmeb-2817	256	14	in	in	ADP
ajbmeb-2817	256	15	nigeria	nigeria	PROPN
ajbmeb-2817	256	16	.	.	PUNCT
ajbmeb-2817	257	1	innovative	innovative	ADJ
ajbmeb-2817	257	2	journal	journal	NOUN
ajbmeb-2817	257	3	of	of	ADP
ajbmeb-2817	257	4	art	art	NOUN
ajbmeb-2817	257	5	and	and	CCONJ
ajbmeb-2817	257	6	social	social	ADJ
ajbmeb-2817	257	7	sciences	science	NOUN
ajbmeb-2817	257	8	(	(	PUNCT
ajbmeb-2817	257	9	ijass	ijass	NOUN
ajbmeb-2817	257	10	)	)	PUNCT
ajbmeb-2817	257	11	2021	2021	NUM
ajbmeb-2817	257	12	(	(	PUNCT
ajbmeb-2817	257	13	03):106	03):106	NUM
ajbmeb-2817	257	14	-	-	PUNCT
ajbmeb-2817	257	15	124	124	NUM
ajbmeb-2817	257	16	.	.	PUNCT
ajbmeb-2817	258	1	21	21	NUM
ajbmeb-2817	258	2	.	.	PUNCT
ajbmeb-2817	258	3	owolabi	owolabi	NOUN
ajbmeb-2817	258	4	,	,	PUNCT
ajbmeb-2817	258	5	s.a	s.a	PROPN
ajbmeb-2817	258	6	.	.	PROPN
ajbmeb-2817	258	7	,	,	PUNCT
ajbmeb-2817	258	8	obiakor	obiakor	ADJ
ajbmeb-2817	258	9	,	,	PUNCT
ajbmeb-2817	258	10	r.t	r.t	PROPN
ajbmeb-2817	258	11	.	.	PROPN
ajbmeb-2817	258	12	&	&	CCONJ
ajbmeb-2817	258	13	okwu	okwu	PROPN
ajbmeb-2817	258	14	,	,	PUNCT
ajbmeb-2817	258	15	a.t	a.t	PROPN
ajbmeb-2817	258	16	.	.	PROPN
ajbmeb-2817	258	17	(	(	PUNCT
ajbmeb-2817	258	18	2011	2011	NUM
ajbmeb-2817	258	19	)	)	PUNCT
ajbmeb-2817	258	20	.	.	PUNCT
ajbmeb-2817	259	1	investigating	investigate	VERB
ajbmeb-2817	259	2	liquidity	liquidity	NOUN
ajbmeb-2817	259	3	-	-	PUNCT
ajbmeb-2817	259	4	profitability	profitability	NOUN
ajbmeb-2817	259	5	relationship	relationship	NOUN
ajbmeb-2817	259	6	in	in	ADP
ajbmeb-2817	259	7	business	business	NOUN
ajbmeb-2817	259	8	organization	organization	NOUN
ajbmeb-2817	259	9	:	:	PUNCT
ajbmeb-2817	259	10	a	a	DET
ajbmeb-2817	259	11	study	study	NOUN
ajbmeb-2817	259	12	of	of	ADP
ajbmeb-2817	259	13	selected	select	VERB
ajbmeb-2817	259	14	quoted	quote	VERB
ajbmeb-2817	259	15	companies	company	NOUN
ajbmeb-2817	259	16	in	in	ADP
ajbmeb-2817	259	17	nigeria	nigeria	PROPN
ajbmeb-2817	259	18	.	.	PUNCT
ajbmeb-2817	260	1	british	british	PROPN
ajbmeb-2817	260	2	journal	journal	PROPN
ajbmeb-2817	260	3	of	of	ADP
ajbmeb-2817	260	4	economic	economic	ADJ
ajbmeb-2817	260	5	,	,	PUNCT
ajbmeb-2817	260	6	finance	finance	NOUN
ajbmeb-2817	260	7	and	and	CCONJ
ajbmeb-2817	260	8	management	management	NOUN
ajbmeb-2817	260	9	sciences	science	NOUN
ajbmeb-2817	260	10	,	,	PUNCT
ajbmeb-2817	260	11	1(2	1(2	NUM
ajbmeb-2817	260	12	)	)	PUNCT
ajbmeb-2817	260	13	,	,	PUNCT
ajbmeb-2817	260	14	11	11	NUM
ajbmeb-2817	260	15	-	-	SYM
ajbmeb-2817	260	16	29	29	NUM
ajbmeb-2817	260	17	.	.	PUNCT
ajbmeb-2817	261	1	22	22	NUM
ajbmeb-2817	261	2	.	.	PUNCT
ajbmeb-2817	262	1	rabiu	rabiu	NOUN
ajbmeb-2817	262	2	,	,	PUNCT
ajbmeb-2817	262	3	a.	a.	NOUN
ajbmeb-2817	262	4	(	(	PUNCT
ajbmeb-2817	262	5	2022	2022	NUM
ajbmeb-2817	262	6	)	)	PUNCT
ajbmeb-2817	262	7	.	.	PUNCT
ajbmeb-2817	263	1	human	human	ADJ
ajbmeb-2817	263	2	resource	resource	NOUN
ajbmeb-2817	263	3	accounting	accounting	NOUN
ajbmeb-2817	263	4	disclosure	disclosure	NOUN
ajbmeb-2817	263	5	index	index	NOUN
ajbmeb-2817	263	6	:	:	PUNCT
ajbmeb-2817	263	7	the	the	DET
ajbmeb-2817	263	8	need	need	NOUN
ajbmeb-2817	263	9	for	for	ADP
ajbmeb-2817	263	10	an	an	DET
ajbmeb-2817	263	11	alternative	alternative	ADJ
ajbmeb-2817	263	12	approach	approach	NOUN
ajbmeb-2817	263	13	,	,	PUNCT
ajbmeb-2817	263	14	international	international	ADJ
ajbmeb-2817	263	15	journal	journal	NOUN
ajbmeb-2817	263	16	of	of	ADP
ajbmeb-2817	263	17	multidisciplinary	multidisciplinary	ADJ
ajbmeb-2817	263	18	and	and	CCONJ
ajbmeb-2817	263	19	current	current	ADJ
ajbmeb-2817	263	20	educational	educational	ADJ
ajbmeb-2817	263	21	research	research	NOUN
ajbmeb-2817	263	22	,	,	PUNCT
ajbmeb-2817	263	23	4(1),251254	4(1),251254	NOUN
ajbmeb-2817	263	24	.	.	PROPN
ajbmeb-2817	264	1	23	23	NUM
ajbmeb-2817	264	2	.	.	PUNCT
ajbmeb-2817	265	1	stefea	stefea	PROPN
ajbmeb-2817	265	2	,	,	PUNCT
ajbmeb-2817	265	3	c.	c.	PROPN
ajbmeb-2817	265	4	(	(	PUNCT
ajbmeb-2817	265	5	2012	2012	NUM
ajbmeb-2817	265	6	)	)	PUNCT
ajbmeb-2817	265	7	.	.	PUNCT
ajbmeb-2817	266	1	firm	firm	ADJ
ajbmeb-2817	266	2	profitability	profitability	NOUN
ajbmeb-2817	266	3	.	.	PUNCT
ajbmeb-2817	267	1	journal	journal	NOUN
ajbmeb-2817	267	2	of	of	ADP
ajbmeb-2817	267	3	entrepreneurship	entrepreneurship	NOUN
ajbmeb-2817	267	4	,	,	PUNCT
ajbmeb-2817	267	5	10(1	10(1	NUM
ajbmeb-2817	267	6	)	)	PUNCT
ajbmeb-2817	267	7	,	,	PUNCT
ajbmeb-2817	267	8	133	133	NUM
ajbmeb-2817	267	9	-	-	SYM
ajbmeb-2817	267	10	149	149	NUM
ajbmeb-2817	267	11	24	24	NUM
ajbmeb-2817	267	12	.	.	PUNCT
ajbmeb-2817	268	1	sveiby	sveiby	PROPN
ajbmeb-2817	268	2	,	,	PUNCT
ajbmeb-2817	268	3	k.e.(1997	k.e.(1997	PROPN
ajbmeb-2817	268	4	)	)	PUNCT
ajbmeb-2817	268	5	.	.	PUNCT
ajbmeb-2817	269	1	the	the	DET
ajbmeb-2817	269	2	new	new	ADJ
ajbmeb-2817	269	3	organizational	organizational	ADJ
ajbmeb-2817	269	4	wealth	wealth	NOUN
ajbmeb-2817	269	5	.	.	PUNCT
ajbmeb-2817	270	1	san	san	PROPN
ajbmeb-2817	270	2	francisco	francisco	PROPN
ajbmeb-2817	270	3	:	:	PUNCT
ajbmeb-2817	270	4	berrett	berrett	PROPN
ajbmeb-2817	270	5	-	-	PUNCT
ajbmeb-2817	270	6	koehler	koehler	PROPN
ajbmeb-2817	270	7	.	.	PUNCT
ajbmeb-2817	271	1	25	25	NUM
ajbmeb-2817	271	2	.	.	PUNCT
ajbmeb-2817	272	1	sveiby	sveiby	PROPN
ajbmeb-2817	272	2	,	,	PUNCT
ajbmeb-2817	272	3	k.e.(2004	k.e.(2004	PROPN
ajbmeb-2817	272	4	)	)	PUNCT
ajbmeb-2817	272	5	.	.	PUNCT
ajbmeb-2817	273	1	the	the	DET
ajbmeb-2817	273	2	measurement	measurement	NOUN
ajbmeb-2817	273	3	of	of	ADP
ajbmeb-2817	273	4	intangible	intangible	ADJ
ajbmeb-2817	273	5	assets	asset	NOUN
ajbmeb-2817	273	6	.	.	PUNCT
ajbmeb-2817	274	1	san	san	PROPN
ajbmeb-2817	274	2	francisco	francisco	PROPN
ajbmeb-2817	274	3	:	:	PUNCT
ajbmeb-2817	274	4	berrett	berrett	PROPN
ajbmeb-2817	274	5	-	-	PUNCT
ajbmeb-2817	274	6	koehler	koehler	NOUN
ajbmeb-2817	274	7	.	.	PUNCT
ajbmeb-2817	275	1	26	26	NUM
ajbmeb-2817	275	2	.	.	X
ajbmeb-2817	275	3	tortorella	tortorella	PROPN
ajbmeb-2817	275	4	,	,	PUNCT
ajbmeb-2817	275	5	g.	g.	PROPN
ajbmeb-2817	275	6	,	,	PUNCT
ajbmeb-2817	275	7	nascimento	nascimento	PROPN
ajbmeb-2817	275	8	,	,	PUNCT
ajbmeb-2817	275	9	d.	d.	PROPN
ajbmeb-2817	275	10	,	,	PUNCT
ajbmeb-2817	275	11	caiado	caiado	PROPN
ajbmeb-2817	275	12	,	,	PUNCT
ajbmeb-2817	275	13	r.	r.	PROPN
ajbmeb-2817	275	14	,	,	PUNCT
ajbmeb-2817	275	15	posada	posada	PROPN
ajbmeb-2817	275	16	,	,	PUNCT
ajbmeb-2817	275	17	j.	j.	PROPN
ajbmeb-2817	275	18	g.	g.	PROPN
ajbmeb-2817	275	19	a.	a.	PROPN
ajbmeb-2817	275	20	,	,	PUNCT
ajbmeb-2817	275	21	&	&	CCONJ
ajbmeb-2817	275	22	sawhney	sawhney	PROPN
ajbmeb-2817	275	23	,	,	PUNCT
ajbmeb-2817	275	24	r.	r.	PROPN
ajbmeb-2817	275	25	(	(	PUNCT
ajbmeb-2817	275	26	2019	2019	NUM
ajbmeb-2817	275	27	)	)	PUNCT
ajbmeb-2817	275	28	.	.	PUNCT
ajbmeb-2817	276	1	how	how	SCONJ
ajbmeb-2817	276	2	do	do	AUX
ajbmeb-2817	276	3	different	different	ADJ
ajbmeb-2817	276	4	generations	generation	NOUN
ajbmeb-2817	276	5	contribute	contribute	VERB
ajbmeb-2817	276	6	to	to	ADP
ajbmeb-2817	276	7	the	the	DET
ajbmeb-2817	276	8	development	development	NOUN
ajbmeb-2817	276	9	of	of	ADP
ajbmeb-2817	276	10	a	a	DET
ajbmeb-2817	276	11	learning	learn	VERB
ajbmeb-2817	276	12	organization	organization	NOUN
ajbmeb-2817	276	13	in	in	ADP
ajbmeb-2817	276	14	companies	company	NOUN
ajbmeb-2817	276	15	undergoing	undergo	VERB
ajbmeb-2817	276	16	a	a	DET
ajbmeb-2817	276	17	lean	lean	ADJ
ajbmeb-2817	276	18	production	production	NOUN
ajbmeb-2817	276	19	implementation	implementation	NOUN
ajbmeb-2817	276	20	?	?	PUNCT
ajbmeb-2817	277	1	the	the	DET
ajbmeb-2817	277	2	learning	learn	VERB
ajbmeb-2817	277	3	organization	organization	NOUN
ajbmeb-2817	277	4	,	,	PUNCT
ajbmeb-2817	277	5	27(2	27(2	PRON
ajbmeb-2817	277	6	)	)	PUNCT
ajbmeb-2817	277	7	,	,	PUNCT
ajbmeb-2817	277	8	101	101	NUM
ajbmeb-2817	277	9	-	-	SYM
ajbmeb-2817	277	10	115	115	NUM
ajbmeb-2817	277	11	.	.	PUNCT
ajbmeb-2817	277	12	27	27	NUM
ajbmeb-2817	277	13	.	.	PUNCT
ajbmeb-2817	278	1	van	van	NOUN
ajbmeb-2817	278	2	-	-	PUNCT
ajbmeb-2817	278	3	driel	driel	PROPN
ajbmeb-2817	278	4	,	,	PUNCT
ajbmeb-2817	278	5	h.	h.	PROPN
ajbmeb-2817	278	6	(	(	PUNCT
ajbmeb-2817	278	7	2019	2019	NUM
ajbmeb-2817	278	8	)	)	PUNCT
ajbmeb-2817	278	9	.	.	PUNCT
ajbmeb-2817	279	1	financial	financial	ADJ
ajbmeb-2817	279	2	fraud	fraud	NOUN
ajbmeb-2817	279	3	,	,	PUNCT
ajbmeb-2817	279	4	scandals	scandal	NOUN
ajbmeb-2817	279	5	,	,	PUNCT
ajbmeb-2817	279	6	and	and	CCONJ
ajbmeb-2817	279	7	regulation	regulation	NOUN
ajbmeb-2817	279	8	:	:	PUNCT
ajbmeb-2817	279	9	a	a	DET
ajbmeb-2817	279	10	conceptual	conceptual	ADJ
ajbmeb-2817	279	11	framework	framework	NOUN
ajbmeb-2817	279	12	and	and	CCONJ
ajbmeb-2817	279	13	literature	literature	PROPN
ajbmeb-2817	279	14	review	review	PROPN
ajbmeb-2817	279	15	.	.	PUNCT
ajbmeb-2817	280	1	business	business	NOUN
ajbmeb-2817	280	2	history	history	NOUN
ajbmeb-2817	280	3	,	,	PUNCT
ajbmeb-2817	280	4	61(8	61(8	NUM
ajbmeb-2817	280	5	)	)	PUNCT
ajbmeb-2817	280	6	,	,	PUNCT
ajbmeb-2817	280	7	1259	1259	NUM
ajbmeb-2817	280	8	-	-	SYM
ajbmeb-2817	280	9	1299	1299	NUM
ajbmeb-2817	280	10	.	.	PUNCT