id	sid	tid	token	lemma	pos
american_scientific_journal-7273	1	1	116	116	NUM
american_scientific_journal-7273	1	2	american	american	ADJ
american_scientific_journal-7273	1	3	academic	academic	ADJ
american_scientific_journal-7273	1	4	scientific	scientific	ADJ
american_scientific_journal-7273	1	5	research	research	NOUN
american_scientific_journal-7273	1	6	journal	journal	NOUN
american_scientific_journal-7273	1	7	for	for	ADP
american_scientific_journal-7273	1	8	engineering	engineering	NOUN
american_scientific_journal-7273	1	9	,	,	PUNCT
american_scientific_journal-7273	1	10	technology	technology	NOUN
american_scientific_journal-7273	1	11	,	,	PUNCT
american_scientific_journal-7273	1	12	and	and	CCONJ
american_scientific_journal-7273	1	13	sciences	sciences	PROPN
american_scientific_journal-7273	1	14	issn	issn	PROPN
american_scientific_journal-7273	1	15	(	(	PUNCT
american_scientific_journal-7273	1	16	print	print	NOUN
american_scientific_journal-7273	1	17	)	)	PUNCT
american_scientific_journal-7273	1	18	2313	2313	NUM
american_scientific_journal-7273	1	19	-	-	SYM
american_scientific_journal-7273	1	20	4410	4410	NUM
american_scientific_journal-7273	1	21	,	,	PUNCT
american_scientific_journal-7273	1	22	issn	issn	PROPN
american_scientific_journal-7273	1	23	(	(	PUNCT
american_scientific_journal-7273	1	24	online	online	ADJ
american_scientific_journal-7273	1	25	)	)	PUNCT
american_scientific_journal-7273	1	26	2313	2313	NUM
american_scientific_journal-7273	1	27	-	-	SYM
american_scientific_journal-7273	1	28	4402	4402	NUM
american_scientific_journal-7273	1	29	http://asrjetsjournal.org/	http://asrjetsjournal.org/	NOUN
american_scientific_journal-7273	1	30	impacts	impact	NOUN
american_scientific_journal-7273	1	31	of	of	ADP
american_scientific_journal-7273	1	32	the	the	DET
american_scientific_journal-7273	1	33	adoption	adoption	NOUN
american_scientific_journal-7273	1	34	of	of	ADP
american_scientific_journal-7273	1	35	ifrs	ifrs	PROPN
american_scientific_journal-7273	1	36	16	16	NUM
american_scientific_journal-7273	1	37	for	for	ADP
american_scientific_journal-7273	1	38	companies	company	NOUN
american_scientific_journal-7273	1	39	with	with	ADP
american_scientific_journal-7273	1	40	intensive	intensive	ADJ
american_scientific_journal-7273	1	41	use	use	NOUN
american_scientific_journal-7273	1	42	of	of	ADP
american_scientific_journal-7273	1	43	mobile	mobile	ADJ
american_scientific_journal-7273	1	44	assets	asset	NOUN
american_scientific_journal-7273	1	45	roberto	roberto	PROPN
american_scientific_journal-7273	1	46	ricciardi	ricciardi	PROPN
american_scientific_journal-7273	1	47	a	a	PRON
american_scientific_journal-7273	1	48	,	,	PUNCT
american_scientific_journal-7273	1	49	rodolfo	rodolfo	PROPN
american_scientific_journal-7273	1	50	leandro	leandro	PROPN
american_scientific_journal-7273	1	51	de	de	PROPN
american_scientific_journal-7273	1	52	faria	faria	PROPN
american_scientific_journal-7273	1	53	olivo	olivo	PROPN
american_scientific_journal-7273	1	54	b	b	PROPN
american_scientific_journal-7273	1	55	*	*	PROPN
american_scientific_journal-7273	1	56	,	,	PUNCT
american_scientific_journal-7273	1	57	george	george	PROPN
american_scientific_journal-7273	1	58	andré	andré	PROPN
american_scientific_journal-7273	1	59	willrich	willrich	PROPN
american_scientific_journal-7273	1	60	sales	sale	NOUN
american_scientific_journal-7273	1	61	c	c	PROPN
american_scientific_journal-7273	1	62	,	,	PUNCT
american_scientific_journal-7273	1	63	fabiana	fabiana	PROPN
american_scientific_journal-7273	1	64	lopes	lopes	PROPN
american_scientific_journal-7273	1	65	da	da	PROPN
american_scientific_journal-7273	1	66	silva	silva	PROPN
american_scientific_journal-7273	1	67	d	d	PROPN
american_scientific_journal-7273	1	68	a	a	DET
american_scientific_journal-7273	1	69	msc	msc	PROPN
american_scientific_journal-7273	1	70	.	.	PUNCT
american_scientific_journal-7273	2	1	fundação	fundação	PROPN
american_scientific_journal-7273	2	2	instituto	instituto	PROPN
american_scientific_journal-7273	2	3	de	de	PROPN
american_scientific_journal-7273	2	4	administração	administração	PROPN
american_scientific_journal-7273	2	5	-fia	-fia	PROPN
american_scientific_journal-7273	2	6	,	,	PUNCT
american_scientific_journal-7273	2	7	brazil	brazil	PROPN
american_scientific_journal-7273	2	8	b	b	PROPN
american_scientific_journal-7273	2	9	phd	phd	PROPN
american_scientific_journal-7273	2	10	.	.	PUNCT
american_scientific_journal-7273	3	1	fundação	fundação	PROPN
american_scientific_journal-7273	3	2	instituto	instituto	PROPN
american_scientific_journal-7273	3	3	de	de	PROPN
american_scientific_journal-7273	3	4	administração	administração	PROPN
american_scientific_journal-7273	3	5	-fia	-fia	PROPN
american_scientific_journal-7273	3	6	,	,	PUNCT
american_scientific_journal-7273	3	7	brazil	brazil	PROPN
american_scientific_journal-7273	3	8	c	c	AUX
american_scientific_journal-7273	3	9	,	,	PUNCT
american_scientific_journal-7273	3	10	d	d	PROPN
american_scientific_journal-7273	3	11	phd	phd	PROPN
american_scientific_journal-7273	3	12	.	.	PUNCT
american_scientific_journal-7273	4	1	fundação	fundação	PROPN
american_scientific_journal-7273	4	2	instituto	instituto	PROPN
american_scientific_journal-7273	4	3	de	de	PROPN
american_scientific_journal-7273	4	4	pesquisas	pesquisas	PROPN
american_scientific_journal-7273	4	5	contábeis	contábeis	NOUN
american_scientific_journal-7273	4	6	,	,	PUNCT
american_scientific_journal-7273	4	7	atuariais	atuariais	PROPN
american_scientific_journal-7273	4	8	e	e	PROPN
american_scientific_journal-7273	4	9	financeiras	financeiras	PROPN
american_scientific_journal-7273	4	10	fipecafi	fipecafi	PROPN
american_scientific_journal-7273	4	11	,	,	PUNCT
american_scientific_journal-7273	4	12	brazil	brazil	PROPN
american_scientific_journal-7273	4	13	a	a	DET
american_scientific_journal-7273	4	14	email	email	NOUN
american_scientific_journal-7273	4	15	:	:	PUNCT
american_scientific_journal-7273	4	16	roberto.ricciardi@cat.com	roberto.ricciardi@cat.com	X
american_scientific_journal-7273	4	17	,	,	PUNCT
american_scientific_journal-7273	4	18	b	b	X
american_scientific_journal-7273	4	19	email	email	NOUN
american_scientific_journal-7273	4	20	:	:	PUNCT
american_scientific_journal-7273	4	21	rodolfo.olivo@outlook.com	rodolfo.olivo@outlook.com	X
american_scientific_journal-7273	4	22	,	,	PUNCT
american_scientific_journal-7273	4	23	c	c	PROPN
american_scientific_journal-7273	4	24	email	email	NOUN
american_scientific_journal-7273	4	25	:	:	PUNCT
american_scientific_journal-7273	4	26	george.sales@fipecafi.org	george.sales@fipecafi.org	X
american_scientific_journal-7273	4	27	,	,	PUNCT
american_scientific_journal-7273	4	28	d	d	X
american_scientific_journal-7273	4	29	email	email	NOUN
american_scientific_journal-7273	4	30	:	:	PUNCT
american_scientific_journal-7273	5	1	fabiana.silva@fipecafi.org	fabiana.silva@fipecafi.org	X
american_scientific_journal-7273	5	2	abstract	abstract	ADJ
american_scientific_journal-7273	5	3	this	this	DET
american_scientific_journal-7273	5	4	study	study	NOUN
american_scientific_journal-7273	5	5	analyzed	analyze	VERB
american_scientific_journal-7273	5	6	through	through	ADP
american_scientific_journal-7273	5	7	an	an	DET
american_scientific_journal-7273	5	8	event	event	NOUN
american_scientific_journal-7273	5	9	study	study	NOUN
american_scientific_journal-7273	5	10	if	if	SCONJ
american_scientific_journal-7273	5	11	the	the	DET
american_scientific_journal-7273	5	12	ifrs	ifrs	PROPN
american_scientific_journal-7273	5	13	16	16	NUM
american_scientific_journal-7273	5	14	disclosure	disclosure	NOUN
american_scientific_journal-7273	5	15	on	on	ADP
american_scientific_journal-7273	5	16	january	january	PROPN
american_scientific_journal-7273	5	17	2016	2016	NUM
american_scientific_journal-7273	5	18	and	and	CCONJ
american_scientific_journal-7273	5	19	its	its	PRON
american_scientific_journal-7273	5	20	implementation	implementation	NOUN
american_scientific_journal-7273	5	21	on	on	ADP
american_scientific_journal-7273	5	22	january	january	PROPN
american_scientific_journal-7273	5	23	2019	2019	NUM
american_scientific_journal-7273	5	24	affected	affect	VERB
american_scientific_journal-7273	5	25	the	the	DET
american_scientific_journal-7273	5	26	value	value	NOUN
american_scientific_journal-7273	5	27	of	of	ADP
american_scientific_journal-7273	5	28	the	the	DET
american_scientific_journal-7273	5	29	companies	company	NOUN
american_scientific_journal-7273	5	30	.	.	PUNCT
american_scientific_journal-7273	6	1	the	the	DET
american_scientific_journal-7273	6	2	ifrs	ifrs	PROPN
american_scientific_journal-7273	6	3	16	16	NUM
american_scientific_journal-7273	6	4	addresses	address	NOUN
american_scientific_journal-7273	6	5	the	the	DET
american_scientific_journal-7273	6	6	accounting	accounting	NOUN
american_scientific_journal-7273	6	7	for	for	ADP
american_scientific_journal-7273	6	8	lease	lease	NOUN
american_scientific_journal-7273	6	9	and	and	CCONJ
american_scientific_journal-7273	6	10	its	its	PRON
american_scientific_journal-7273	6	11	operation	operation	NOUN
american_scientific_journal-7273	6	12	.	.	PUNCT
american_scientific_journal-7273	7	1	before	before	SCONJ
american_scientific_journal-7273	7	2	its	its	PRON
american_scientific_journal-7273	7	3	effectiveness	effectiveness	NOUN
american_scientific_journal-7273	7	4	,	,	PUNCT
american_scientific_journal-7273	7	5	operating	operating	NOUN
american_scientific_journal-7273	7	6	lease	lease	NOUN
american_scientific_journal-7273	7	7	and	and	CCONJ
american_scientific_journal-7273	7	8	rental	rental	NOUN
american_scientific_journal-7273	7	9	were	be	AUX
american_scientific_journal-7273	7	10	recorded	record	VERB
american_scientific_journal-7273	7	11	in	in	ADP
american_scientific_journal-7273	7	12	the	the	DET
american_scientific_journal-7273	7	13	financial	financial	ADJ
american_scientific_journal-7273	7	14	statements	statement	NOUN
american_scientific_journal-7273	7	15	as	as	ADP
american_scientific_journal-7273	7	16	operating	operating	NOUN
american_scientific_journal-7273	7	17	expenses	expense	NOUN
american_scientific_journal-7273	7	18	,	,	PUNCT
american_scientific_journal-7273	7	19	known	know	VERB
american_scientific_journal-7273	7	20	as	as	ADP
american_scientific_journal-7273	7	21	off	off	ADP
american_scientific_journal-7273	7	22	-	-	PUNCT
american_scientific_journal-7273	7	23	balance	balance	NOUN
american_scientific_journal-7273	7	24	sheet	sheet	NOUN
american_scientific_journal-7273	7	25	.	.	PUNCT
american_scientific_journal-7273	8	1	this	this	DET
american_scientific_journal-7273	8	2	change	change	NOUN
american_scientific_journal-7273	8	3	consisted	consist	VERB
american_scientific_journal-7273	8	4	in	in	ADP
american_scientific_journal-7273	8	5	classifying	classify	VERB
american_scientific_journal-7273	8	6	the	the	DET
american_scientific_journal-7273	8	7	current	current	ADJ
american_scientific_journal-7273	8	8	operating	operating	NOUN
american_scientific_journal-7273	8	9	lease	lease	NOUN
american_scientific_journal-7273	8	10	and	and	CCONJ
american_scientific_journal-7273	8	11	rental	rental	NOUN
american_scientific_journal-7273	8	12	,	,	PUNCT
american_scientific_journal-7273	8	13	changing	change	VERB
american_scientific_journal-7273	8	14	the	the	DET
american_scientific_journal-7273	8	15	entry	entry	NOUN
american_scientific_journal-7273	8	16	in	in	ADP
american_scientific_journal-7273	8	17	the	the	DET
american_scientific_journal-7273	8	18	financial	financial	ADJ
american_scientific_journal-7273	8	19	statement	statement	NOUN
american_scientific_journal-7273	8	20	of	of	ADP
american_scientific_journal-7273	8	21	“	"	PUNCT
american_scientific_journal-7273	8	22	operating	operating	NOUN
american_scientific_journal-7273	8	23	expenses	expense	NOUN
american_scientific_journal-7273	8	24	”	"	PUNCT
american_scientific_journal-7273	8	25	for	for	ADP
american_scientific_journal-7273	8	26	“	"	PUNCT
american_scientific_journal-7273	8	27	depreciation	depreciation	NOUN
american_scientific_journal-7273	8	28	and	and	CCONJ
american_scientific_journal-7273	8	29	interest	interest	NOUN
american_scientific_journal-7273	8	30	”	"	PUNCT
american_scientific_journal-7273	8	31	,	,	PUNCT
american_scientific_journal-7273	8	32	without	without	ADP
american_scientific_journal-7273	8	33	changing	change	VERB
american_scientific_journal-7273	8	34	the	the	DET
american_scientific_journal-7273	8	35	total	total	ADJ
american_scientific_journal-7273	8	36	amount	amount	NOUN
american_scientific_journal-7273	8	37	,	,	PUNCT
american_scientific_journal-7273	8	38	that	that	ADV
american_scientific_journal-7273	8	39	is	is	ADV
american_scientific_journal-7273	8	40	,	,	PUNCT
american_scientific_journal-7273	8	41	without	without	ADP
american_scientific_journal-7273	8	42	impact	impact	NOUN
american_scientific_journal-7273	8	43	on	on	ADP
american_scientific_journal-7273	8	44	the	the	DET
american_scientific_journal-7273	8	45	profit	profit	NOUN
american_scientific_journal-7273	8	46	for	for	ADP
american_scientific_journal-7273	8	47	the	the	DET
american_scientific_journal-7273	8	48	year	year	NOUN
american_scientific_journal-7273	8	49	.	.	PUNCT
american_scientific_journal-7273	9	1	according	accord	VERB
american_scientific_journal-7273	9	2	to	to	ADP
american_scientific_journal-7273	9	3	the	the	DET
american_scientific_journal-7273	9	4	cash	cash	NOUN
american_scientific_journal-7273	9	5	flow	flow	NOUN
american_scientific_journal-7273	9	6	analysis	analysis	NOUN
american_scientific_journal-7273	9	7	,	,	PUNCT
american_scientific_journal-7273	9	8	a	a	DET
american_scientific_journal-7273	9	9	change	change	NOUN
american_scientific_journal-7273	9	10	on	on	ADP
american_scientific_journal-7273	9	11	the	the	DET
american_scientific_journal-7273	9	12	value	value	NOUN
american_scientific_journal-7273	9	13	of	of	ADP
american_scientific_journal-7273	9	14	the	the	DET
american_scientific_journal-7273	9	15	company	company	NOUN
american_scientific_journal-7273	9	16	is	be	AUX
american_scientific_journal-7273	9	17	not	not	PART
american_scientific_journal-7273	9	18	expected	expect	VERB
american_scientific_journal-7273	9	19	.	.	PUNCT
american_scientific_journal-7273	10	1	the	the	DET
american_scientific_journal-7273	10	2	mining	mining	NOUN
american_scientific_journal-7273	10	3	segment	segment	NOUN
american_scientific_journal-7273	10	4	was	be	AUX
american_scientific_journal-7273	10	5	chosen	choose	VERB
american_scientific_journal-7273	10	6	because	because	SCONJ
american_scientific_journal-7273	10	7	it	it	PRON
american_scientific_journal-7273	10	8	has	have	VERB
american_scientific_journal-7273	10	9	an	an	DET
american_scientific_journal-7273	10	10	intensive	intensive	ADJ
american_scientific_journal-7273	10	11	use	use	NOUN
american_scientific_journal-7273	10	12	of	of	ADP
american_scientific_journal-7273	10	13	mobile	mobile	ADJ
american_scientific_journal-7273	10	14	assets	asset	NOUN
american_scientific_journal-7273	10	15	.	.	PUNCT
american_scientific_journal-7273	11	1	this	this	DET
american_scientific_journal-7273	11	2	segment	segment	NOUN
american_scientific_journal-7273	11	3	uses	use	VERB
american_scientific_journal-7273	11	4	operating	operating	NOUN
american_scientific_journal-7273	11	5	lease	lease	NOUN
american_scientific_journal-7273	11	6	and	and	CCONJ
american_scientific_journal-7273	11	7	rental	rental	VERB
american_scientific_journal-7273	11	8	in	in	ADP
american_scientific_journal-7273	11	9	order	order	NOUN
american_scientific_journal-7273	11	10	to	to	PART
american_scientific_journal-7273	11	11	have	have	AUX
american_scientific_journal-7273	11	12	available	available	ADJ
american_scientific_journal-7273	11	13	operational	operational	ADJ
american_scientific_journal-7273	11	14	mobile	mobile	ADJ
american_scientific_journal-7273	11	15	assets	asset	NOUN
american_scientific_journal-7273	11	16	.	.	PUNCT
american_scientific_journal-7273	12	1	a	a	DET
american_scientific_journal-7273	12	2	total	total	NOUN
american_scientific_journal-7273	12	3	of	of	ADP
american_scientific_journal-7273	12	4	1002	1002	NUM
american_scientific_journal-7273	12	5	companies	company	NOUN
american_scientific_journal-7273	12	6	on	on	ADP
american_scientific_journal-7273	12	7	the	the	DET
american_scientific_journal-7273	12	8	toronto	toronto	PROPN
american_scientific_journal-7273	12	9	,	,	PUNCT
american_scientific_journal-7273	12	10	london	london	PROPN
american_scientific_journal-7273	12	11	,	,	PUNCT
american_scientific_journal-7273	12	12	and	and	CCONJ
american_scientific_journal-7273	12	13	sydney	sydney	PROPN
american_scientific_journal-7273	12	14	stock	stock	NOUN
american_scientific_journal-7273	12	15	exchanges	exchange	NOUN
american_scientific_journal-7273	12	16	were	be	AUX
american_scientific_journal-7273	12	17	analyzed	analyze	VERB
american_scientific_journal-7273	12	18	on	on	ADP
american_scientific_journal-7273	12	19	the	the	DET
american_scientific_journal-7273	12	20	two	two	NUM
american_scientific_journal-7273	12	21	reference	reference	NOUN
american_scientific_journal-7273	12	22	dates	date	NOUN
american_scientific_journal-7273	12	23	.	.	PUNCT
american_scientific_journal-7273	13	1	variations	variation	NOUN
american_scientific_journal-7273	13	2	in	in	ADP
american_scientific_journal-7273	13	3	abnormal	abnormal	ADJ
american_scientific_journal-7273	13	4	returns	return	NOUN
american_scientific_journal-7273	13	5	suggested	suggest	VERB
american_scientific_journal-7273	13	6	that	that	SCONJ
american_scientific_journal-7273	13	7	the	the	DET
american_scientific_journal-7273	13	8	value	value	NOUN
american_scientific_journal-7273	13	9	of	of	ADP
american_scientific_journal-7273	13	10	companies	company	NOUN
american_scientific_journal-7273	13	11	was	be	AUX
american_scientific_journal-7273	13	12	affected	affect	VERB
american_scientific_journal-7273	13	13	by	by	ADP
american_scientific_journal-7273	13	14	the	the	DET
american_scientific_journal-7273	13	15	ifrs	ifrs	PROPN
american_scientific_journal-7273	13	16	16	16	NUM
american_scientific_journal-7273	13	17	disclosure	disclosure	NOUN
american_scientific_journal-7273	13	18	and	and	CCONJ
american_scientific_journal-7273	13	19	implementation	implementation	NOUN
american_scientific_journal-7273	13	20	.	.	PUNCT
american_scientific_journal-7273	14	1	keywords	keyword	NOUN
american_scientific_journal-7273	14	2	:	:	PUNCT
american_scientific_journal-7273	14	3	ifrs	ifrs	PROPN
american_scientific_journal-7273	14	4	16	16	NUM
american_scientific_journal-7273	14	5	;	;	PUNCT
american_scientific_journal-7273	14	6	accounting	account	VERB
american_scientific_journal-7273	14	7	off	off	ADP
american_scientific_journal-7273	14	8	balance	balance	NOUN
american_scientific_journal-7273	14	9	and	and	CCONJ
american_scientific_journal-7273	14	10	in	in	ADP
american_scientific_journal-7273	14	11	balance	balance	NOUN
american_scientific_journal-7273	14	12	;	;	PUNCT
american_scientific_journal-7273	14	13	company	company	NOUN
american_scientific_journal-7273	14	14	value	value	NOUN
american_scientific_journal-7273	14	15	;	;	PUNCT
american_scientific_journal-7273	14	16	changes	change	NOUN
american_scientific_journal-7273	14	17	in	in	ADP
american_scientific_journal-7273	14	18	financial	financial	ADJ
american_scientific_journal-7273	14	19	statements	statement	NOUN
american_scientific_journal-7273	14	20	;	;	PUNCT
american_scientific_journal-7273	14	21	mobile	mobile	ADJ
american_scientific_journal-7273	14	22	assets	asset	NOUN
american_scientific_journal-7273	14	23	;	;	PUNCT
american_scientific_journal-7273	14	24	mining	mining	NOUN
american_scientific_journal-7273	14	25	segment	segment	NOUN
american_scientific_journal-7273	14	26	.	.	PUNCT
american_scientific_journal-7273	15	1	1	1	X
american_scientific_journal-7273	15	2	.	.	X
american_scientific_journal-7273	15	3	introduction	introduction	NOUN
american_scientific_journal-7273	15	4	the	the	DET
american_scientific_journal-7273	15	5	general	general	ADJ
american_scientific_journal-7273	15	6	objective	objective	NOUN
american_scientific_journal-7273	15	7	of	of	ADP
american_scientific_journal-7273	15	8	this	this	DET
american_scientific_journal-7273	15	9	research	research	NOUN
american_scientific_journal-7273	15	10	is	be	AUX
american_scientific_journal-7273	15	11	to	to	PART
american_scientific_journal-7273	15	12	investigate	investigate	VERB
american_scientific_journal-7273	15	13	whether	whether	SCONJ
american_scientific_journal-7273	15	14	the	the	DET
american_scientific_journal-7273	15	15	operational	operational	ADJ
american_scientific_journal-7273	15	16	impact	impact	NOUN
american_scientific_journal-7273	15	17	and	and	CCONJ
american_scientific_journal-7273	15	18	financial	financial	ADJ
american_scientific_journal-7273	15	19	statements	statement	NOUN
american_scientific_journal-7273	15	20	generated	generate	VERB
american_scientific_journal-7273	15	21	by	by	ADP
american_scientific_journal-7273	15	22	the	the	DET
american_scientific_journal-7273	15	23	ifrs	ifrs	PROPN
american_scientific_journal-7273	15	24	16	16	NUM
american_scientific_journal-7273	15	25	statement	statement	NOUN
american_scientific_journal-7273	15	26	changed	change	VERB
american_scientific_journal-7273	15	27	the	the	DET
american_scientific_journal-7273	15	28	value	value	NOUN
american_scientific_journal-7273	15	29	of	of	ADP
american_scientific_journal-7273	15	30	companies	company	NOUN
american_scientific_journal-7273	15	31	with	with	ADP
american_scientific_journal-7273	15	32	intense	intense	ADJ
american_scientific_journal-7273	15	33	mobile	mobile	ADJ
american_scientific_journal-7273	15	34	assets	asset	NOUN
american_scientific_journal-7273	15	35	,	,	PUNCT
american_scientific_journal-7273	15	36	with	with	ADP
american_scientific_journal-7273	15	37	empirical	empirical	ADJ
american_scientific_journal-7273	15	38	evidence	evidence	NOUN
american_scientific_journal-7273	15	39	from	from	ADP
american_scientific_journal-7273	15	40	australia	australia	PROPN
american_scientific_journal-7273	15	41	,	,	PUNCT
american_scientific_journal-7273	15	42	brazil	brazil	PROPN
american_scientific_journal-7273	15	43	,	,	PUNCT
american_scientific_journal-7273	15	44	canada	canada	PROPN
american_scientific_journal-7273	15	45	,	,	PUNCT
american_scientific_journal-7273	15	46	and	and	CCONJ
american_scientific_journal-7273	15	47	england	england	PROPN
american_scientific_journal-7273	15	48	.	.	PUNCT
american_scientific_journal-7273	16	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-7273	17	1	*	*	PUNCT
american_scientific_journal-7273	17	2	corresponding	correspond	VERB
american_scientific_journal-7273	17	3	author	author	NOUN
american_scientific_journal-7273	17	4	.	.	PUNCT
american_scientific_journal-7273	18	1	http://asrjetsjournal.org/	http://asrjetsjournal.org/	PROPN
american_scientific_journal-7273	18	2	american	american	PROPN
american_scientific_journal-7273	18	3	academic	academic	PROPN
american_scientific_journal-7273	18	4	scientific	scientific	ADJ
american_scientific_journal-7273	18	5	research	research	NOUN
american_scientific_journal-7273	18	6	journal	journal	NOUN
american_scientific_journal-7273	18	7	for	for	ADP
american_scientific_journal-7273	18	8	engineering	engineering	NOUN
american_scientific_journal-7273	18	9	,	,	PUNCT
american_scientific_journal-7273	18	10	technology	technology	NOUN
american_scientific_journal-7273	18	11	,	,	PUNCT
american_scientific_journal-7273	18	12	and	and	CCONJ
american_scientific_journal-7273	18	13	sciences	science	NOUN
american_scientific_journal-7273	18	14	(	(	PUNCT
american_scientific_journal-7273	18	15	asrjets	asrjet	NOUN
american_scientific_journal-7273	18	16	)	)	PUNCT
american_scientific_journal-7273	18	17	(	(	PUNCT
american_scientific_journal-7273	18	18	2022)volume	2022)volume	NUM
american_scientific_journal-7273	18	19	85,no	85,no	PROPN
american_scientific_journal-7273	18	20	1	1	NUM
american_scientific_journal-7273	18	21	,	,	PUNCT
american_scientific_journal-7273	18	22	pp	pp	ADV
american_scientific_journal-7273	18	23	116	116	NUM
american_scientific_journal-7273	18	24	-	-	SYM
american_scientific_journal-7273	18	25	143	143	NUM
american_scientific_journal-7273	18	26	117	117	NUM
american_scientific_journal-7273	18	27	considering	consider	VERB
american_scientific_journal-7273	18	28	the	the	DET
american_scientific_journal-7273	18	29	accounting	accounting	NOUN
american_scientific_journal-7273	18	30	evolution	evolution	NOUN
american_scientific_journal-7273	18	31	after	after	ADP
american_scientific_journal-7273	18	32	the	the	DET
american_scientific_journal-7273	18	33	50s	50	NOUN
american_scientific_journal-7273	18	34	,	,	PUNCT
american_scientific_journal-7273	18	35	each	each	DET
american_scientific_journal-7273	18	36	country	country	NOUN
american_scientific_journal-7273	18	37	developed	develop	VERB
american_scientific_journal-7273	18	38	its	its	PRON
american_scientific_journal-7273	18	39	own	own	ADJ
american_scientific_journal-7273	18	40	accounting	accounting	NOUN
american_scientific_journal-7273	18	41	principles	principle	NOUN
american_scientific_journal-7273	18	42	,	,	PUNCT
american_scientific_journal-7273	18	43	called	call	VERB
american_scientific_journal-7273	18	44	the	the	DET
american_scientific_journal-7273	18	45	generally	generally	ADV
american_scientific_journal-7273	18	46	accepted	accept	VERB
american_scientific_journal-7273	18	47	accounting	accounting	NOUN
american_scientific_journal-7273	18	48	principles	principle	NOUN
american_scientific_journal-7273	18	49	gaap	gaap	NOUN
american_scientific_journal-7273	18	50	.	.	PUNCT
american_scientific_journal-7273	19	1	the	the	DET
american_scientific_journal-7273	19	2	work	work	NOUN
american_scientific_journal-7273	19	3	of	of	ADP
american_scientific_journal-7273	19	4	[	[	X
american_scientific_journal-7273	19	5	23	23	NUM
american_scientific_journal-7273	19	6	]	]	PUNCT
american_scientific_journal-7273	19	7	on	on	ADP
american_scientific_journal-7273	19	8	the	the	DET
american_scientific_journal-7273	19	9	evolution	evolution	NOUN
american_scientific_journal-7273	19	10	of	of	ADP
american_scientific_journal-7273	19	11	the	the	DET
american_scientific_journal-7273	19	12	iasc	iasc	PROPN
american_scientific_journal-7273	19	13	international	international	PROPN
american_scientific_journal-7273	19	14	standard	standard	PROPN
american_scientific_journal-7273	19	15	accounting	accounting	PROPN
american_scientific_journal-7273	19	16	committee	committee	NOUN
american_scientific_journal-7273	19	17	to	to	ADP
american_scientific_journal-7273	19	18	the	the	DET
american_scientific_journal-7273	19	19	iasb	iasb	ADJ
american_scientific_journal-7273	19	20	international	international	ADJ
american_scientific_journal-7273	19	21	accounting	accounting	PROPN
american_scientific_journal-7273	19	22	standard	standard	PROPN
american_scientific_journal-7273	19	23	board	board	PROPN
american_scientific_journal-7273	19	24	pointed	point	VERB
american_scientific_journal-7273	19	25	out	out	ADP
american_scientific_journal-7273	19	26	that	that	SCONJ
american_scientific_journal-7273	19	27	in	in	ADP
american_scientific_journal-7273	19	28	the	the	DET
american_scientific_journal-7273	19	29	50s	50	NOUN
american_scientific_journal-7273	19	30	there	there	PRON
american_scientific_journal-7273	19	31	was	be	VERB
american_scientific_journal-7273	19	32	an	an	DET
american_scientific_journal-7273	19	33	expansion	expansion	NOUN
american_scientific_journal-7273	19	34	of	of	ADP
american_scientific_journal-7273	19	35	global	global	ADJ
american_scientific_journal-7273	19	36	trade	trade	NOUN
american_scientific_journal-7273	19	37	,	,	PUNCT
american_scientific_journal-7273	19	38	led	lead	VERB
american_scientific_journal-7273	19	39	mainly	mainly	ADV
american_scientific_journal-7273	19	40	by	by	ADP
american_scientific_journal-7273	19	41	the	the	DET
american_scientific_journal-7273	19	42	expansion	expansion	NOUN
american_scientific_journal-7273	19	43	of	of	ADP
american_scientific_journal-7273	19	44	american	american	ADJ
american_scientific_journal-7273	19	45	multinationals	multinational	NOUN
american_scientific_journal-7273	19	46	.	.	PUNCT
american_scientific_journal-7273	20	1	the	the	DET
american_scientific_journal-7273	20	2	accounting	accounting	NOUN
american_scientific_journal-7273	20	3	rules	rule	NOUN
american_scientific_journal-7273	20	4	for	for	ADP
american_scientific_journal-7273	20	5	recognition	recognition	NOUN
american_scientific_journal-7273	20	6	of	of	ADP
american_scientific_journal-7273	20	7	assets	asset	NOUN
american_scientific_journal-7273	20	8	and	and	CCONJ
american_scientific_journal-7273	20	9	lease	lease	VERB
american_scientific_journal-7273	20	10	on	on	ADP
american_scientific_journal-7273	20	11	or	or	CCONJ
american_scientific_journal-7273	20	12	off	off	ADP
american_scientific_journal-7273	20	13	the	the	DET
american_scientific_journal-7273	20	14	balance	balance	NOUN
american_scientific_journal-7273	20	15	sheet	sheet	NOUN
american_scientific_journal-7273	20	16	had	have	VERB
american_scientific_journal-7273	20	17	diverse	diverse	ADJ
american_scientific_journal-7273	20	18	accounting	accounting	NOUN
american_scientific_journal-7273	20	19	regimes	regime	NOUN
american_scientific_journal-7273	20	20	,	,	PUNCT
american_scientific_journal-7273	20	21	making	make	VERB
american_scientific_journal-7273	20	22	it	it	PRON
american_scientific_journal-7273	20	23	difficult	difficult	ADJ
american_scientific_journal-7273	20	24	for	for	SCONJ
american_scientific_journal-7273	20	25	investors	investor	NOUN
american_scientific_journal-7273	20	26	to	to	PART
american_scientific_journal-7273	20	27	make	make	VERB
american_scientific_journal-7273	20	28	comparisons	comparison	NOUN
american_scientific_journal-7273	20	29	with	with	ADP
american_scientific_journal-7273	20	30	other	other	ADJ
american_scientific_journal-7273	20	31	countries	country	NOUN
american_scientific_journal-7273	20	32	for	for	ADP
american_scientific_journal-7273	20	33	investment	investment	NOUN
american_scientific_journal-7273	20	34	portfolio	portfolio	NOUN
american_scientific_journal-7273	20	35	allocation	allocation	NOUN
american_scientific_journal-7273	20	36	,	,	PUNCT
american_scientific_journal-7273	20	37	resulting	result	VERB
american_scientific_journal-7273	20	38	in	in	ADP
american_scientific_journal-7273	20	39	places	place	NOUN
american_scientific_journal-7273	20	40	with	with	ADP
american_scientific_journal-7273	20	41	higher	high	ADJ
american_scientific_journal-7273	20	42	investment	investment	NOUN
american_scientific_journal-7273	20	43	return	return	NOUN
american_scientific_journal-7273	20	44	due	due	ADJ
american_scientific_journal-7273	20	45	only	only	ADV
american_scientific_journal-7273	20	46	to	to	ADP
american_scientific_journal-7273	20	47	differences	difference	NOUN
american_scientific_journal-7273	20	48	in	in	ADP
american_scientific_journal-7273	20	49	the	the	DET
american_scientific_journal-7273	20	50	accounting	accounting	NOUN
american_scientific_journal-7273	20	51	record	record	NOUN
american_scientific_journal-7273	20	52	.	.	PUNCT
american_scientific_journal-7273	21	1	trying	try	VERB
american_scientific_journal-7273	21	2	to	to	PART
american_scientific_journal-7273	21	3	find	find	VERB
american_scientific_journal-7273	21	4	a	a	DET
american_scientific_journal-7273	21	5	way	way	NOUN
american_scientific_journal-7273	21	6	to	to	PART
american_scientific_journal-7273	21	7	standardize	standardize	VERB
american_scientific_journal-7273	21	8	accounting	accounting	NOUN
american_scientific_journal-7273	21	9	standards	standard	NOUN
american_scientific_journal-7273	21	10	,	,	PUNCT
american_scientific_journal-7273	21	11	the	the	DET
american_scientific_journal-7273	21	12	iasc	iasc	PROPN
american_scientific_journal-7273	21	13	was	be	AUX
american_scientific_journal-7273	21	14	created	create	VERB
american_scientific_journal-7273	21	15	on	on	ADP
american_scientific_journal-7273	21	16	july	july	PROPN
american_scientific_journal-7273	21	17	29	29	NUM
american_scientific_journal-7273	21	18	,	,	PUNCT
american_scientific_journal-7273	21	19	1973	1973	NUM
american_scientific_journal-7273	21	20	and	and	CCONJ
american_scientific_journal-7273	21	21	restructured	restructure	VERB
american_scientific_journal-7273	21	22	in	in	ADP
american_scientific_journal-7273	21	23	2001	2001	NUM
american_scientific_journal-7273	21	24	to	to	PART
american_scientific_journal-7273	21	25	become	become	VERB
american_scientific_journal-7273	21	26	the	the	DET
american_scientific_journal-7273	21	27	iasb	iasb	NOUN
american_scientific_journal-7273	21	28	,	,	PUNCT
american_scientific_journal-7273	21	29	an	an	DET
american_scientific_journal-7273	21	30	independent	independent	ADJ
american_scientific_journal-7273	21	31	organization	organization	NOUN
american_scientific_journal-7273	21	32	with	with	ADP
american_scientific_journal-7273	21	33	the	the	DET
american_scientific_journal-7273	21	34	role	role	NOUN
american_scientific_journal-7273	21	35	of	of	ADP
american_scientific_journal-7273	21	36	preparing	prepare	VERB
american_scientific_journal-7273	21	37	and	and	CCONJ
american_scientific_journal-7273	21	38	disclosing	disclose	VERB
american_scientific_journal-7273	21	39	basic	basic	ADJ
american_scientific_journal-7273	21	40	accounting	accounting	NOUN
american_scientific_journal-7273	21	41	standards	standard	NOUN
american_scientific_journal-7273	21	42	,	,	PUNCT
american_scientific_journal-7273	21	43	called	call	VERB
american_scientific_journal-7273	21	44	ias	ias	ADJ
american_scientific_journal-7273	21	45	standards	standard	NOUN
american_scientific_journal-7273	21	46	,	,	PUNCT
american_scientific_journal-7273	21	47	in	in	ADP
american_scientific_journal-7273	21	48	order	order	NOUN
american_scientific_journal-7273	21	49	to	to	PART
american_scientific_journal-7273	21	50	align	align	VERB
american_scientific_journal-7273	21	51	accounting	accounting	NOUN
american_scientific_journal-7273	21	52	standards	standard	NOUN
american_scientific_journal-7273	21	53	around	around	ADP
american_scientific_journal-7273	21	54	the	the	DET
american_scientific_journal-7273	21	55	world	world	NOUN
american_scientific_journal-7273	21	56	.	.	PUNCT
american_scientific_journal-7273	22	1	on	on	ADP
american_scientific_journal-7273	22	2	april	april	PROPN
american_scientific_journal-7273	22	3	11	11	NUM
american_scientific_journal-7273	22	4	,	,	PUNCT
american_scientific_journal-7273	22	5	1996	1996	NUM
american_scientific_journal-7273	22	6	,	,	PUNCT
american_scientific_journal-7273	22	7	the	the	DET
american_scientific_journal-7273	22	8	security	security	NOUN
american_scientific_journal-7273	22	9	and	and	CCONJ
american_scientific_journal-7273	22	10	exchange	exchange	PROPN
american_scientific_journal-7273	22	11	commission	commission	PROPN
american_scientific_journal-7273	22	12	(	(	PUNCT
american_scientific_journal-7273	22	13	sec	sec	PROPN
american_scientific_journal-7273	22	14	)	)	PUNCT
american_scientific_journal-7273	22	15	issued	issue	VERB
american_scientific_journal-7273	22	16	a	a	DET
american_scientific_journal-7273	22	17	statement	statement	NOUN
american_scientific_journal-7273	22	18	pointing	point	VERB
american_scientific_journal-7273	22	19	out	out	ADP
american_scientific_journal-7273	22	20	that	that	SCONJ
american_scientific_journal-7273	22	21	the	the	DET
american_scientific_journal-7273	22	22	ias	ias	NOUN
american_scientific_journal-7273	22	23	should	should	AUX
american_scientific_journal-7273	22	24	be	be	AUX
american_scientific_journal-7273	22	25	accepted	accept	VERB
american_scientific_journal-7273	22	26	in	in	ADP
american_scientific_journal-7273	22	27	cross	cross	ADJ
american_scientific_journal-7273	22	28	-	-	ADJ
american_scientific_journal-7273	22	29	border	border	ADJ
american_scientific_journal-7273	22	30	offerings	offering	NOUN
american_scientific_journal-7273	22	31	.	.	PUNCT
american_scientific_journal-7273	23	1	in	in	ADP
american_scientific_journal-7273	23	2	addition	addition	NOUN
american_scientific_journal-7273	23	3	,	,	PUNCT
american_scientific_journal-7273	23	4	the	the	DET
american_scientific_journal-7273	23	5	standards	standard	NOUN
american_scientific_journal-7273	23	6	should	should	AUX
american_scientific_journal-7273	23	7	reflect	reflect	VERB
american_scientific_journal-7273	23	8	three	three	NUM
american_scientific_journal-7273	23	9	key	key	ADJ
american_scientific_journal-7273	23	10	elements	element	NOUN
american_scientific_journal-7273	23	11	:	:	PUNCT
american_scientific_journal-7273	23	12	(	(	PUNCT
american_scientific_journal-7273	23	13	i	i	NOUN
american_scientific_journal-7273	23	14	)	)	PUNCT
american_scientific_journal-7273	23	15	the	the	DET
american_scientific_journal-7273	23	16	standards	standard	NOUN
american_scientific_journal-7273	23	17	should	should	AUX
american_scientific_journal-7273	23	18	be	be	AUX
american_scientific_journal-7273	23	19	on	on	ADP
american_scientific_journal-7273	23	20	a	a	DET
american_scientific_journal-7273	23	21	comprehensive	comprehensive	ADJ
american_scientific_journal-7273	23	22	and	and	CCONJ
american_scientific_journal-7273	23	23	generally	generally	ADV
american_scientific_journal-7273	23	24	accepted	accept	VERB
american_scientific_journal-7273	23	25	basis	basis	NOUN
american_scientific_journal-7273	23	26	;	;	PUNCT
american_scientific_journal-7273	23	27	(	(	PUNCT
american_scientific_journal-7273	23	28	ii	ii	NOUN
american_scientific_journal-7273	23	29	)	)	PUNCT
american_scientific_journal-7273	23	30	quality	quality	NOUN
american_scientific_journal-7273	23	31	standards	standard	NOUN
american_scientific_journal-7273	23	32	should	should	AUX
american_scientific_journal-7273	23	33	allow	allow	VERB
american_scientific_journal-7273	23	34	for	for	ADP
american_scientific_journal-7273	23	35	comparability	comparability	NOUN
american_scientific_journal-7273	23	36	,	,	PUNCT
american_scientific_journal-7273	23	37	transparency	transparency	NOUN
american_scientific_journal-7273	23	38	,	,	PUNCT
american_scientific_journal-7273	23	39	and	and	CCONJ
american_scientific_journal-7273	23	40	full	full	ADJ
american_scientific_journal-7273	23	41	information	information	NOUN
american_scientific_journal-7273	23	42	;	;	PUNCT
american_scientific_journal-7273	23	43	and	and	CCONJ
american_scientific_journal-7273	23	44	(	(	PUNCT
american_scientific_journal-7273	23	45	iii	iii	X
american_scientific_journal-7273	23	46	)	)	PUNCT
american_scientific_journal-7273	23	47	they	they	PRON
american_scientific_journal-7273	23	48	should	should	AUX
american_scientific_journal-7273	23	49	be	be	AUX
american_scientific_journal-7273	23	50	interpreted	interpret	VERB
american_scientific_journal-7273	23	51	and	and	CCONJ
american_scientific_journal-7273	23	52	applied	apply	VERB
american_scientific_journal-7273	23	53	rigorously	rigorously	ADV
american_scientific_journal-7273	23	54	.	.	PUNCT
american_scientific_journal-7273	24	1	the	the	DET
american_scientific_journal-7273	24	2	first	first	PROPN
american_scientific_journal-7273	24	3	ifrs	ifrs	PROPN
american_scientific_journal-7273	24	4	standard	standard	NOUN
american_scientific_journal-7273	24	5	(	(	PUNCT
american_scientific_journal-7273	24	6	ifrs1	ifrs1	PROPN
american_scientific_journal-7273	24	7	)	)	PUNCT
american_scientific_journal-7273	24	8	disclosed	disclose	VERB
american_scientific_journal-7273	24	9	by	by	ADP
american_scientific_journal-7273	24	10	the	the	DET
american_scientific_journal-7273	24	11	iasb	iasb	NOUN
american_scientific_journal-7273	24	12	was	be	AUX
american_scientific_journal-7273	24	13	issued	issue	VERB
american_scientific_journal-7273	24	14	on	on	ADP
american_scientific_journal-7273	24	15	july	july	PROPN
american_scientific_journal-7273	24	16	31	31	NUM
american_scientific_journal-7273	24	17	,	,	PUNCT
american_scientific_journal-7273	24	18	2002	2002	NUM
american_scientific_journal-7273	24	19	,	,	PUNCT
american_scientific_journal-7273	24	20	dealing	deal	VERB
american_scientific_journal-7273	24	21	with	with	ADP
american_scientific_journal-7273	24	22	accounting	accounting	NOUN
american_scientific_journal-7273	24	23	convergence	convergence	NOUN
american_scientific_journal-7273	24	24	,	,	PUNCT
american_scientific_journal-7273	24	25	and	and	CCONJ
american_scientific_journal-7273	24	26	came	come	VERB
american_scientific_journal-7273	24	27	into	into	ADP
american_scientific_journal-7273	24	28	force	force	NOUN
american_scientific_journal-7273	24	29	on	on	ADP
american_scientific_journal-7273	24	30	march	march	PROPN
american_scientific_journal-7273	24	31	2004	2004	NUM
american_scientific_journal-7273	24	32	.	.	PUNCT
american_scientific_journal-7273	25	1	among	among	ADP
american_scientific_journal-7273	25	2	these	these	DET
american_scientific_journal-7273	25	3	regulations	regulation	NOUN
american_scientific_journal-7273	25	4	,	,	PUNCT
american_scientific_journal-7273	25	5	the	the	DET
american_scientific_journal-7273	25	6	ifrs16	ifrs16	NOUN
american_scientific_journal-7273	25	7	establishes	establish	VERB
american_scientific_journal-7273	25	8	the	the	DET
american_scientific_journal-7273	25	9	standards	standard	NOUN
american_scientific_journal-7273	25	10	for	for	ADP
american_scientific_journal-7273	25	11	recognition	recognition	NOUN
american_scientific_journal-7273	25	12	,	,	PUNCT
american_scientific_journal-7273	25	13	measurement	measurement	NOUN
american_scientific_journal-7273	25	14	,	,	PUNCT
american_scientific_journal-7273	25	15	presentation	presentation	NOUN
american_scientific_journal-7273	25	16	,	,	PUNCT
american_scientific_journal-7273	25	17	and	and	CCONJ
american_scientific_journal-7273	25	18	disclosure	disclosure	NOUN
american_scientific_journal-7273	25	19	of	of	ADP
american_scientific_journal-7273	25	20	rental	rental	NOUN
american_scientific_journal-7273	25	21	and	and	CCONJ
american_scientific_journal-7273	25	22	operating	operate	VERB
american_scientific_journal-7273	25	23	leasing	leasing	NOUN
american_scientific_journal-7273	25	24	,	,	PUNCT
american_scientific_journal-7273	25	25	in	in	ADP
american_scientific_journal-7273	25	26	which	which	PRON
american_scientific_journal-7273	25	27	the	the	DET
american_scientific_journal-7273	25	28	recognition	recognition	NOUN
american_scientific_journal-7273	25	29	of	of	ADP
american_scientific_journal-7273	25	30	assets	asset	NOUN
american_scientific_journal-7273	25	31	and	and	CCONJ
american_scientific_journal-7273	25	32	liabilities	liability	NOUN
american_scientific_journal-7273	25	33	recorded	record	VERB
american_scientific_journal-7273	25	34	in	in	ADP
american_scientific_journal-7273	25	35	the	the	DET
american_scientific_journal-7273	25	36	balance	balance	NOUN
american_scientific_journal-7273	25	37	sheet	sheet	NOUN
american_scientific_journal-7273	25	38	related	relate	VERB
american_scientific_journal-7273	25	39	to	to	ADP
american_scientific_journal-7273	25	40	these	these	DET
american_scientific_journal-7273	25	41	operations	operation	NOUN
american_scientific_journal-7273	25	42	,	,	PUNCT
american_scientific_journal-7273	25	43	represent	represent	VERB
american_scientific_journal-7273	25	44	one	one	NUM
american_scientific_journal-7273	25	45	of	of	ADP
american_scientific_journal-7273	25	46	the	the	DET
american_scientific_journal-7273	25	47	most	most	ADV
american_scientific_journal-7273	25	48	realistic	realistic	ADJ
american_scientific_journal-7273	25	49	financial	financial	ADJ
american_scientific_journal-7273	25	50	position	position	NOUN
american_scientific_journal-7273	25	51	of	of	ADP
american_scientific_journal-7273	25	52	the	the	DET
american_scientific_journal-7273	25	53	company	company	NOUN
american_scientific_journal-7273	25	54	regarding	regard	VERB
american_scientific_journal-7273	25	55	the	the	DET
american_scientific_journal-7273	25	56	use	use	NOUN
american_scientific_journal-7273	25	57	of	of	ADP
american_scientific_journal-7273	25	58	operational	operational	ADJ
american_scientific_journal-7273	25	59	assets	asset	NOUN
american_scientific_journal-7273	25	60	.	.	PUNCT
american_scientific_journal-7273	26	1	therefore	therefore	ADV
american_scientific_journal-7273	26	2	,	,	PUNCT
american_scientific_journal-7273	26	3	it	it	PRON
american_scientific_journal-7273	26	4	presented	present	VERB
american_scientific_journal-7273	26	5	with	with	ADP
american_scientific_journal-7273	26	6	more	more	ADJ
american_scientific_journal-7273	26	7	transparency	transparency	NOUN
american_scientific_journal-7273	26	8	the	the	DET
american_scientific_journal-7273	26	9	leverage	leverage	NOUN
american_scientific_journal-7273	26	10	and	and	CCONJ
american_scientific_journal-7273	26	11	capital	capital	NOUN
american_scientific_journal-7273	26	12	required	require	VERB
american_scientific_journal-7273	26	13	for	for	ADP
american_scientific_journal-7273	26	14	the	the	DET
american_scientific_journal-7273	26	15	development	development	NOUN
american_scientific_journal-7273	26	16	of	of	ADP
american_scientific_journal-7273	26	17	its	its	PRON
american_scientific_journal-7273	26	18	activities	activity	NOUN
american_scientific_journal-7273	26	19	.	.	PUNCT
american_scientific_journal-7273	27	1	figure	figure	NOUN
american_scientific_journal-7273	27	2	1	1	NUM
american_scientific_journal-7273	27	3	shows	show	VERB
american_scientific_journal-7273	27	4	how	how	SCONJ
american_scientific_journal-7273	27	5	ifrs	ifrs	NOUN
american_scientific_journal-7273	27	6	16	16	NUM
american_scientific_journal-7273	27	7	changes	change	VERB
american_scientific_journal-7273	27	8	the	the	DET
american_scientific_journal-7273	27	9	registration	registration	NOUN
american_scientific_journal-7273	27	10	of	of	ADP
american_scientific_journal-7273	27	11	lease	lease	NOUN
american_scientific_journal-7273	27	12	.	.	PUNCT
american_scientific_journal-7273	28	1	the	the	DET
american_scientific_journal-7273	28	2	standard	standard	ADJ
american_scientific_journal-7273	28	3	registers	register	VERB
american_scientific_journal-7273	28	4	the	the	DET
american_scientific_journal-7273	28	5	assets	asset	NOUN
american_scientific_journal-7273	28	6	and	and	CCONJ
american_scientific_journal-7273	28	7	liabilities	liability	NOUN
american_scientific_journal-7273	28	8	in	in	ADP
american_scientific_journal-7273	28	9	the	the	DET
american_scientific_journal-7273	28	10	balance	balance	NOUN
american_scientific_journal-7273	28	11	sheet	sheet	NOUN
american_scientific_journal-7273	28	12	,	,	PUNCT
american_scientific_journal-7273	28	13	whereas	whereas	SCONJ
american_scientific_journal-7273	28	14	before	before	ADP
american_scientific_journal-7273	28	15	its	its	PRON
american_scientific_journal-7273	28	16	application	application	NOUN
american_scientific_journal-7273	28	17	,	,	PUNCT
american_scientific_journal-7273	28	18	the	the	DET
american_scientific_journal-7273	28	19	companies	company	NOUN
american_scientific_journal-7273	28	20	considered	consider	VERB
american_scientific_journal-7273	28	21	operating	operate	VERB
american_scientific_journal-7273	28	22	lease	lease	NOUN
american_scientific_journal-7273	28	23	as	as	ADP
american_scientific_journal-7273	28	24	off	off	ADP
american_scientific_journal-7273	28	25	balance	balance	NOUN
american_scientific_journal-7273	28	26	sheet	sheet	NOUN
american_scientific_journal-7273	28	27	.	.	PUNCT
american_scientific_journal-7273	29	1	figure	figure	NOUN
american_scientific_journal-7273	29	2	1	1	NUM
american_scientific_journal-7273	29	3	:	:	PUNCT
american_scientific_journal-7273	29	4	balance	balance	NOUN
american_scientific_journal-7273	29	5	sheets	sheet	NOUN
american_scientific_journal-7273	29	6	and	and	CCONJ
american_scientific_journal-7273	29	7	statement	statement	NOUN
american_scientific_journal-7273	29	8	of	of	ADP
american_scientific_journal-7273	29	9	income	income	NOUN
american_scientific_journal-7273	29	10	before	before	ADP
american_scientific_journal-7273	29	11	and	and	CCONJ
american_scientific_journal-7273	29	12	after	after	ADP
american_scientific_journal-7273	29	13	the	the	DET
american_scientific_journal-7273	29	14	framing	framing	NOUN
american_scientific_journal-7273	29	15	.	.	PUNCT
american_scientific_journal-7273	30	1	source	source	NOUN
american_scientific_journal-7273	30	2	:	:	PUNCT
american_scientific_journal-7273	31	1	[	[	X
american_scientific_journal-7273	31	2	11	11	NUM
american_scientific_journal-7273	31	3	]	]	PUNCT
american_scientific_journal-7273	31	4	.	.	PUNCT
american_scientific_journal-7273	32	1	american	american	ADJ
american_scientific_journal-7273	32	2	academic	academic	ADJ
american_scientific_journal-7273	32	3	scientific	scientific	ADJ
american_scientific_journal-7273	32	4	research	research	NOUN
american_scientific_journal-7273	32	5	journal	journal	NOUN
american_scientific_journal-7273	32	6	for	for	ADP
american_scientific_journal-7273	32	7	engineering	engineering	NOUN
american_scientific_journal-7273	32	8	,	,	PUNCT
american_scientific_journal-7273	32	9	technology	technology	NOUN
american_scientific_journal-7273	32	10	,	,	PUNCT
american_scientific_journal-7273	32	11	and	and	CCONJ
american_scientific_journal-7273	32	12	sciences	science	NOUN
american_scientific_journal-7273	32	13	(	(	PUNCT
american_scientific_journal-7273	32	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	32	15	)	)	PUNCT
american_scientific_journal-7273	32	16	(	(	PUNCT
american_scientific_journal-7273	32	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	32	18	85,no	85,no	PROPN
american_scientific_journal-7273	32	19	1	1	NUM
american_scientific_journal-7273	32	20	,	,	PUNCT
american_scientific_journal-7273	32	21	pp	pp	ADV
american_scientific_journal-7273	32	22	116	116	NUM
american_scientific_journal-7273	32	23	-	-	SYM
american_scientific_journal-7273	32	24	143	143	NUM
american_scientific_journal-7273	32	25	118	118	NUM
american_scientific_journal-7273	32	26	regarding	regard	VERB
american_scientific_journal-7273	32	27	mobile	mobile	ADJ
american_scientific_journal-7273	32	28	assets	asset	NOUN
american_scientific_journal-7273	32	29	,	,	PUNCT
american_scientific_journal-7273	32	30	the	the	DET
american_scientific_journal-7273	32	31	issue	issue	NOUN
american_scientific_journal-7273	32	32	of	of	ADP
american_scientific_journal-7273	32	33	this	this	DET
american_scientific_journal-7273	32	34	investigation	investigation	NOUN
american_scientific_journal-7273	32	35	,	,	PUNCT
american_scientific_journal-7273	32	36	the	the	DET
american_scientific_journal-7273	32	37	segment	segment	NOUN
american_scientific_journal-7273	32	38	most	most	ADV
american_scientific_journal-7273	32	39	impacted	impact	VERB
american_scientific_journal-7273	32	40	is	be	AUX
american_scientific_journal-7273	32	41	mining	mining	NOUN
american_scientific_journal-7273	32	42	,	,	PUNCT
american_scientific_journal-7273	32	43	followed	follow	VERB
american_scientific_journal-7273	32	44	by	by	ADP
american_scientific_journal-7273	32	45	oil	oil	NOUN
american_scientific_journal-7273	32	46	and	and	CCONJ
american_scientific_journal-7273	32	47	gas	gas	NOUN
american_scientific_journal-7273	32	48	,	,	PUNCT
american_scientific_journal-7273	32	49	and	and	CCONJ
american_scientific_journal-7273	32	50	by	by	ADP
american_scientific_journal-7273	32	51	the	the	DET
american_scientific_journal-7273	32	52	general	general	ADJ
american_scientific_journal-7273	32	53	construction	construction	PROPN
american_scientific_journal-7273	32	54	engineering	engineering	NOUN
american_scientific_journal-7273	32	55	,	,	PUNCT
american_scientific_journal-7273	32	56	the	the	DET
american_scientific_journal-7273	32	57	other	other	ADJ
american_scientific_journal-7273	32	58	segments	segment	NOUN
american_scientific_journal-7273	32	59	being	be	AUX
american_scientific_journal-7273	32	60	related	relate	VERB
american_scientific_journal-7273	32	61	to	to	ADP
american_scientific_journal-7273	32	62	leased	lease	VERB
american_scientific_journal-7273	32	63	properties	property	NOUN
american_scientific_journal-7273	32	64	.	.	PUNCT
american_scientific_journal-7273	33	1	the	the	DET
american_scientific_journal-7273	33	2	mining	mining	NOUN
american_scientific_journal-7273	33	3	segment	segment	NOUN
american_scientific_journal-7273	33	4	uses	use	VERB
american_scientific_journal-7273	33	5	operating	operate	VERB
american_scientific_journal-7273	33	6	leasing	leasing	NOUN
american_scientific_journal-7273	33	7	and	and	CCONJ
american_scientific_journal-7273	33	8	rental	rental	VERB
american_scientific_journal-7273	33	9	in	in	SCONJ
american_scientific_journal-7273	33	10	order	order	NOUN
american_scientific_journal-7273	33	11	to	to	PART
american_scientific_journal-7273	33	12	obtain	obtain	VERB
american_scientific_journal-7273	33	13	the	the	DET
american_scientific_journal-7273	33	14	equipment	equipment	NOUN
american_scientific_journal-7273	33	15	to	to	PART
american_scientific_journal-7273	33	16	perform	perform	VERB
american_scientific_journal-7273	33	17	its	its	PRON
american_scientific_journal-7273	33	18	mining	mining	NOUN
american_scientific_journal-7273	33	19	and	and	CCONJ
american_scientific_journal-7273	33	20	beneficiation	beneficiation	NOUN
american_scientific_journal-7273	33	21	activities	activity	NOUN
american_scientific_journal-7273	33	22	,	,	PUNCT
american_scientific_journal-7273	33	23	being	be	AUX
american_scientific_journal-7273	33	24	characterized	characterize	VERB
american_scientific_journal-7273	33	25	as	as	ADP
american_scientific_journal-7273	33	26	a	a	DET
american_scientific_journal-7273	33	27	high	high	ADV
american_scientific_journal-7273	33	28	-	-	PUNCT
american_scientific_journal-7273	33	29	wearing	wear	VERB
american_scientific_journal-7273	33	30	activity	activity	NOUN
american_scientific_journal-7273	33	31	with	with	ADP
american_scientific_journal-7273	33	32	constant	constant	ADJ
american_scientific_journal-7273	33	33	equipment	equipment	NOUN
american_scientific_journal-7273	33	34	maintenance	maintenance	NOUN
american_scientific_journal-7273	33	35	and	and	CCONJ
american_scientific_journal-7273	33	36	renewal	renewal	NOUN
american_scientific_journal-7273	33	37	,	,	PUNCT
american_scientific_journal-7273	33	38	registering	register	VERB
american_scientific_journal-7273	33	39	before	before	ADP
american_scientific_journal-7273	33	40	the	the	DET
american_scientific_journal-7273	33	41	implementation	implementation	NOUN
american_scientific_journal-7273	33	42	of	of	ADP
american_scientific_journal-7273	33	43	the	the	DET
american_scientific_journal-7273	33	44	standard	standard	NOUN
american_scientific_journal-7273	33	45	as	as	ADP
american_scientific_journal-7273	33	46	operational	operational	ADJ
american_scientific_journal-7273	33	47	expenses	expense	NOUN
american_scientific_journal-7273	33	48	.	.	PUNCT
american_scientific_journal-7273	34	1	the	the	DET
american_scientific_journal-7273	34	2	changes	change	NOUN
american_scientific_journal-7273	34	3	proposed	propose	VERB
american_scientific_journal-7273	34	4	by	by	ADP
american_scientific_journal-7273	34	5	the	the	DET
american_scientific_journal-7273	34	6	ifrs	ifrs	PROPN
american_scientific_journal-7273	34	7	16	16	NUM
american_scientific_journal-7273	34	8	implemented	implement	VERB
american_scientific_journal-7273	34	9	on	on	ADP
american_scientific_journal-7273	34	10	january	january	PROPN
american_scientific_journal-7273	34	11	1	1	NUM
american_scientific_journal-7273	34	12	,	,	PUNCT
american_scientific_journal-7273	34	13	2019	2019	NUM
american_scientific_journal-7273	34	14	for	for	ADP
american_scientific_journal-7273	34	15	the	the	DET
american_scientific_journal-7273	34	16	operating	operate	VERB
american_scientific_journal-7273	34	17	leasing	leasing	NOUN
american_scientific_journal-7273	34	18	did	do	AUX
american_scientific_journal-7273	34	19	not	not	PART
american_scientific_journal-7273	34	20	alter	alter	VERB
american_scientific_journal-7273	34	21	the	the	DET
american_scientific_journal-7273	34	22	cash	cash	NOUN
american_scientific_journal-7273	34	23	generation	generation	NOUN
american_scientific_journal-7273	34	24	of	of	ADP
american_scientific_journal-7273	34	25	the	the	DET
american_scientific_journal-7273	34	26	company	company	NOUN
american_scientific_journal-7273	34	27	.	.	PUNCT
american_scientific_journal-7273	35	1	according	accord	VERB
american_scientific_journal-7273	35	2	to	to	ADP
american_scientific_journal-7273	35	3	the	the	DET
american_scientific_journal-7273	35	4	concept	concept	NOUN
american_scientific_journal-7273	35	5	of	of	ADP
american_scientific_journal-7273	35	6	discounted	discount	VERB
american_scientific_journal-7273	35	7	cash	cash	NOUN
american_scientific_journal-7273	35	8	flow	flow	NOUN
american_scientific_journal-7273	35	9	of	of	ADP
american_scientific_journal-7273	35	10	[	[	X
american_scientific_journal-7273	35	11	5	5	NUM
american_scientific_journal-7273	35	12	]	]	PUNCT
american_scientific_journal-7273	35	13	,	,	PUNCT
american_scientific_journal-7273	35	14	which	which	PRON
american_scientific_journal-7273	35	15	takes	take	VERB
american_scientific_journal-7273	35	16	into	into	ADP
american_scientific_journal-7273	35	17	account	account	NOUN
american_scientific_journal-7273	35	18	the	the	DET
american_scientific_journal-7273	35	19	discounted	discount	VERB
american_scientific_journal-7273	35	20	cash	cash	NOUN
american_scientific_journal-7273	35	21	flow	flow	NOUN
american_scientific_journal-7273	35	22	to	to	PART
american_scientific_journal-7273	35	23	price	price	VERB
american_scientific_journal-7273	35	24	the	the	DET
american_scientific_journal-7273	35	25	company	company	NOUN
american_scientific_journal-7273	35	26	,	,	PUNCT
american_scientific_journal-7273	35	27	the	the	DET
american_scientific_journal-7273	35	28	standard	standard	NOUN
american_scientific_journal-7273	35	29	does	do	AUX
american_scientific_journal-7273	35	30	not	not	PART
american_scientific_journal-7273	35	31	change	change	VERB
american_scientific_journal-7273	35	32	the	the	DET
american_scientific_journal-7273	35	33	monetary	monetary	ADJ
american_scientific_journal-7273	35	34	value	value	NOUN
american_scientific_journal-7273	35	35	of	of	ADP
american_scientific_journal-7273	35	36	the	the	DET
american_scientific_journal-7273	35	37	cash	cash	NOUN
american_scientific_journal-7273	35	38	flow	flow	NOUN
american_scientific_journal-7273	35	39	.	.	PUNCT
american_scientific_journal-7273	36	1	considering	consider	VERB
american_scientific_journal-7273	36	2	this	this	DET
american_scientific_journal-7273	36	3	evaluation	evaluation	NOUN
american_scientific_journal-7273	36	4	concept	concept	NOUN
american_scientific_journal-7273	36	5	,	,	PUNCT
american_scientific_journal-7273	36	6	when	when	SCONJ
american_scientific_journal-7273	36	7	the	the	DET
american_scientific_journal-7273	36	8	companies	company	NOUN
american_scientific_journal-7273	36	9	adopt	adopt	VERB
american_scientific_journal-7273	36	10	the	the	DET
american_scientific_journal-7273	36	11	ifrs	ifrs	PROPN
american_scientific_journal-7273	36	12	16	16	NUM
american_scientific_journal-7273	36	13	standard	standard	NOUN
american_scientific_journal-7273	36	14	they	they	PRON
american_scientific_journal-7273	36	15	should	should	AUX
american_scientific_journal-7273	36	16	not	not	PART
american_scientific_journal-7273	36	17	present	present	VERB
american_scientific_journal-7273	36	18	oscillation	oscillation	NOUN
american_scientific_journal-7273	36	19	in	in	ADP
american_scientific_journal-7273	36	20	their	their	PRON
american_scientific_journal-7273	36	21	values	value	NOUN
american_scientific_journal-7273	36	22	.	.	PUNCT
american_scientific_journal-7273	37	1	2	2	X
american_scientific_journal-7273	37	2	.	.	X
american_scientific_journal-7273	37	3	conceptual	conceptual	ADJ
american_scientific_journal-7273	37	4	background	background	NOUN
american_scientific_journal-7273	37	5	the	the	DET
american_scientific_journal-7273	37	6	present	present	ADJ
american_scientific_journal-7273	37	7	work	work	NOUN
american_scientific_journal-7273	37	8	is	be	AUX
american_scientific_journal-7273	37	9	based	base	VERB
american_scientific_journal-7273	37	10	on	on	ADP
american_scientific_journal-7273	37	11	the	the	DET
american_scientific_journal-7273	37	12	ifrs	ifrs	PROPN
american_scientific_journal-7273	37	13	accounting	accounting	NOUN
american_scientific_journal-7273	37	14	standards	standard	NOUN
american_scientific_journal-7273	37	15	.	.	PUNCT
american_scientific_journal-7273	38	1	this	this	DET
american_scientific_journal-7273	38	2	topic	topic	NOUN
american_scientific_journal-7273	38	3	will	will	AUX
american_scientific_journal-7273	38	4	address	address	VERB
american_scientific_journal-7273	38	5	the	the	DET
american_scientific_journal-7273	38	6	motivation	motivation	NOUN
american_scientific_journal-7273	38	7	for	for	ADP
american_scientific_journal-7273	38	8	the	the	DET
american_scientific_journal-7273	38	9	creation	creation	NOUN
american_scientific_journal-7273	38	10	and	and	CCONJ
american_scientific_journal-7273	38	11	updating	updating	NOUN
american_scientific_journal-7273	38	12	process	process	NOUN
american_scientific_journal-7273	38	13	of	of	ADP
american_scientific_journal-7273	38	14	the	the	DET
american_scientific_journal-7273	38	15	ias	ias	PROPN
american_scientific_journal-7273	38	16	standards	standard	NOUN
american_scientific_journal-7273	38	17	pointing	point	VERB
american_scientific_journal-7273	38	18	out	out	ADP
american_scientific_journal-7273	38	19	the	the	DET
american_scientific_journal-7273	38	20	advantages	advantage	NOUN
american_scientific_journal-7273	38	21	and	and	CCONJ
american_scientific_journal-7273	38	22	disadvantages	disadvantage	NOUN
american_scientific_journal-7273	38	23	of	of	ADP
american_scientific_journal-7273	38	24	the	the	DET
american_scientific_journal-7273	38	25	adoption	adoption	NOUN
american_scientific_journal-7273	38	26	of	of	ADP
american_scientific_journal-7273	38	27	the	the	DET
american_scientific_journal-7273	38	28	ifrs	ifrs	PROPN
american_scientific_journal-7273	38	29	standard	standard	NOUN
american_scientific_journal-7273	38	30	in	in	ADP
american_scientific_journal-7273	38	31	brazil	brazil	PROPN
american_scientific_journal-7273	38	32	,	,	PUNCT
american_scientific_journal-7273	38	33	addressing	address	VERB
american_scientific_journal-7273	38	34	aspects	aspect	NOUN
american_scientific_journal-7273	38	35	of	of	ADP
american_scientific_journal-7273	38	36	the	the	DET
american_scientific_journal-7273	38	37	ifrs	ifrs	NOUN
american_scientific_journal-7273	38	38	16	16	NUM
american_scientific_journal-7273	38	39	and	and	CCONJ
american_scientific_journal-7273	38	40	its	its	PRON
american_scientific_journal-7273	38	41	impact	impact	NOUN
american_scientific_journal-7273	38	42	on	on	ADP
american_scientific_journal-7273	38	43	the	the	DET
american_scientific_journal-7273	38	44	rental	rental	ADJ
american_scientific_journal-7273	38	45	and	and	CCONJ
american_scientific_journal-7273	38	46	operating	operating	NOUN
american_scientific_journal-7273	38	47	lease	lease	NOUN
american_scientific_journal-7273	38	48	according	accord	VERB
american_scientific_journal-7273	38	49	to	to	ADP
american_scientific_journal-7273	38	50	the	the	DET
american_scientific_journal-7273	38	51	sources	source	NOUN
american_scientific_journal-7273	38	52	studied	study	VERB
american_scientific_journal-7273	38	53	.	.	PUNCT
american_scientific_journal-7273	39	1	2.1	2.1	NUM
american_scientific_journal-7273	39	2	ifrs	ifrs	PROPN
american_scientific_journal-7273	39	3	accounting	accounting	NOUN
american_scientific_journal-7273	39	4	standard	standard	ADJ
american_scientific_journal-7273	39	5	best	good	ADJ
american_scientific_journal-7273	39	6	accounting	accounting	NOUN
american_scientific_journal-7273	39	7	practices	practice	NOUN
american_scientific_journal-7273	39	8	modern	modern	ADJ
american_scientific_journal-7273	39	9	accounting	accounting	NOUN
american_scientific_journal-7273	39	10	has	have	VERB
american_scientific_journal-7273	39	11	its	its	PRON
american_scientific_journal-7273	39	12	origins	origin	NOUN
american_scientific_journal-7273	39	13	in	in	ADP
american_scientific_journal-7273	39	14	the	the	DET
american_scientific_journal-7273	39	15	14th	14th	ADJ
american_scientific_journal-7273	39	16	century	century	NOUN
american_scientific_journal-7273	39	17	with	with	ADP
american_scientific_journal-7273	39	18	the	the	DET
american_scientific_journal-7273	39	19	double	double	ADJ
american_scientific_journal-7273	39	20	-	-	PUNCT
american_scientific_journal-7273	39	21	entry	entry	NOUN
american_scientific_journal-7273	39	22	system	system	NOUN
american_scientific_journal-7273	39	23	introduced	introduce	VERB
american_scientific_journal-7273	39	24	by	by	ADP
american_scientific_journal-7273	39	25	the	the	DET
american_scientific_journal-7273	39	26	work	work	NOUN
american_scientific_journal-7273	39	27	of	of	ADP
american_scientific_journal-7273	39	28	friar	friar	ADJ
american_scientific_journal-7273	39	29	luca	luca	PROPN
american_scientific_journal-7273	39	30	pacioli	pacioli	NOUN
american_scientific_journal-7273	39	31	"	"	PUNCT
american_scientific_journal-7273	39	32	tractus	tractus	PROPN
american_scientific_journal-7273	39	33	de	de	PROPN
american_scientific_journal-7273	39	34	computi	computi	PROPN
american_scientific_journal-7273	39	35	et	et	PROPN
american_scientific_journal-7273	39	36	scripturis	scripturis	NOUN
american_scientific_journal-7273	39	37	"	"	PUNCT
american_scientific_journal-7273	39	38	.	.	PUNCT
american_scientific_journal-7273	40	1	with	with	ADP
american_scientific_journal-7273	40	2	the	the	DET
american_scientific_journal-7273	40	3	economic	economic	ADJ
american_scientific_journal-7273	40	4	development	development	NOUN
american_scientific_journal-7273	40	5	of	of	ADP
american_scientific_journal-7273	40	6	the	the	DET
american_scientific_journal-7273	40	7	united	united	PROPN
american_scientific_journal-7273	40	8	states	states	PROPN
american_scientific_journal-7273	40	9	and	and	CCONJ
american_scientific_journal-7273	40	10	the	the	DET
american_scientific_journal-7273	40	11	internationalization	internationalization	NOUN
american_scientific_journal-7273	40	12	of	of	ADP
american_scientific_journal-7273	40	13	american	american	ADJ
american_scientific_journal-7273	40	14	companies	company	NOUN
american_scientific_journal-7273	40	15	mainly	mainly	ADV
american_scientific_journal-7273	40	16	after	after	ADP
american_scientific_journal-7273	40	17	the	the	DET
american_scientific_journal-7273	40	18	1980s	1980s	NUM
american_scientific_journal-7273	40	19	,	,	PUNCT
american_scientific_journal-7273	40	20	the	the	DET
american_scientific_journal-7273	40	21	american	american	ADJ
american_scientific_journal-7273	40	22	accounting	accounting	PROPN
american_scientific_journal-7273	40	23	standards	standard	NOUN
american_scientific_journal-7273	40	24	,	,	PUNCT
american_scientific_journal-7273	40	25	us	us	PROPN
american_scientific_journal-7273	40	26	gaap	gaap	PROPN
american_scientific_journal-7273	40	27	–	–	PUNCT
american_scientific_journal-7273	40	28	united	united	PROPN
american_scientific_journal-7273	40	29	state	state	PROPN
american_scientific_journal-7273	40	30	generally	generally	ADV
american_scientific_journal-7273	40	31	accepted	accept	VERB
american_scientific_journal-7273	40	32	accounting	accounting	NOUN
american_scientific_journal-7273	40	33	principles	principle	NOUN
american_scientific_journal-7273	40	34	–	–	PUNCT
american_scientific_journal-7273	40	35	became	become	VERB
american_scientific_journal-7273	40	36	the	the	DET
american_scientific_journal-7273	40	37	reference	reference	NOUN
american_scientific_journal-7273	40	38	to	to	ADP
american_scientific_journal-7273	40	39	the	the	DET
american_scientific_journal-7273	40	40	other	other	ADJ
american_scientific_journal-7273	40	41	standards	standard	NOUN
american_scientific_journal-7273	40	42	.	.	PUNCT
american_scientific_journal-7273	41	1	this	this	DET
american_scientific_journal-7273	41	2	idea	idea	NOUN
american_scientific_journal-7273	41	3	of	of	ADP
american_scientific_journal-7273	41	4	uniformity	uniformity	NOUN
american_scientific_journal-7273	41	5	of	of	ADP
american_scientific_journal-7273	41	6	accounting	accounting	NOUN
american_scientific_journal-7273	41	7	statements	statement	NOUN
american_scientific_journal-7273	41	8	was	be	AUX
american_scientific_journal-7273	41	9	created	create	VERB
american_scientific_journal-7273	41	10	during	during	ADP
american_scientific_journal-7273	41	11	a	a	DET
american_scientific_journal-7273	41	12	world	world	NOUN
american_scientific_journal-7273	41	13	accounting	account	VERB
american_scientific_journal-7273	41	14	congress	congress	PROPN
american_scientific_journal-7273	41	15	in	in	ADP
american_scientific_journal-7273	41	16	1972	1972	NUM
american_scientific_journal-7273	41	17	with	with	ADP
american_scientific_journal-7273	41	18	the	the	DET
american_scientific_journal-7273	41	19	suggestion	suggestion	NOUN
american_scientific_journal-7273	41	20	of	of	ADP
american_scientific_journal-7273	41	21	creating	create	VERB
american_scientific_journal-7273	41	22	an	an	DET
american_scientific_journal-7273	41	23	accounting	accounting	NOUN
american_scientific_journal-7273	41	24	pronouncements	pronouncement	NOUN
american_scientific_journal-7273	41	25	committee	committee	NOUN
american_scientific_journal-7273	41	26	.	.	PUNCT
american_scientific_journal-7273	42	1	companies	company	NOUN
american_scientific_journal-7273	42	2	that	that	PRON
american_scientific_journal-7273	42	3	adopt	adopt	VERB
american_scientific_journal-7273	42	4	the	the	DET
american_scientific_journal-7273	42	5	ifrs	ifrs	NOUN
american_scientific_journal-7273	42	6	standards	standard	NOUN
american_scientific_journal-7273	42	7	should	should	AUX
american_scientific_journal-7273	42	8	follow	follow	VERB
american_scientific_journal-7273	42	9	the	the	DET
american_scientific_journal-7273	42	10	principles	principle	NOUN
american_scientific_journal-7273	42	11	of	of	ADP
american_scientific_journal-7273	42	12	quality	quality	NOUN
american_scientific_journal-7273	42	13	,	,	PUNCT
american_scientific_journal-7273	42	14	transparency	transparency	NOUN
american_scientific_journal-7273	42	15	,	,	PUNCT
american_scientific_journal-7273	42	16	and	and	CCONJ
american_scientific_journal-7273	42	17	full	full	ADJ
american_scientific_journal-7273	42	18	information	information	NOUN
american_scientific_journal-7273	42	19	in	in	ADP
american_scientific_journal-7273	42	20	financial	financial	ADJ
american_scientific_journal-7273	42	21	statements	statement	NOUN
american_scientific_journal-7273	42	22	.	.	PUNCT
american_scientific_journal-7273	43	1	[	[	X
american_scientific_journal-7273	43	2	24	24	NUM
american_scientific_journal-7273	43	3	]	]	PUNCT
american_scientific_journal-7273	43	4	concluded	conclude	VERB
american_scientific_journal-7273	43	5	that	that	SCONJ
american_scientific_journal-7273	43	6	companies	company	NOUN
american_scientific_journal-7273	43	7	that	that	PRON
american_scientific_journal-7273	43	8	disclose	disclose	VERB
american_scientific_journal-7273	43	9	their	their	PRON
american_scientific_journal-7273	43	10	balance	balance	NOUN
american_scientific_journal-7273	43	11	sheets	sheet	NOUN
american_scientific_journal-7273	43	12	with	with	ADP
american_scientific_journal-7273	43	13	more	more	ADV
american_scientific_journal-7273	43	14	comprehensive	comprehensive	ADJ
american_scientific_journal-7273	43	15	risk	risk	NOUN
american_scientific_journal-7273	43	16	disclosure	disclosure	NOUN
american_scientific_journal-7273	43	17	of	of	ADP
american_scientific_journal-7273	43	18	their	their	PRON
american_scientific_journal-7273	43	19	results	result	NOUN
american_scientific_journal-7273	43	20	are	be	AUX
american_scientific_journal-7273	43	21	in	in	ADP
american_scientific_journal-7273	43	22	a	a	DET
american_scientific_journal-7273	43	23	better	well	ADV
american_scientific_journal-7273	43	24	competitive	competitive	ADJ
american_scientific_journal-7273	43	25	position	position	NOUN
american_scientific_journal-7273	43	26	.	.	PUNCT
american_scientific_journal-7273	44	1	in	in	ADP
american_scientific_journal-7273	44	2	april	april	PROPN
american_scientific_journal-7273	44	3	2001	2001	NUM
american_scientific_journal-7273	44	4	,	,	PUNCT
american_scientific_journal-7273	44	5	the	the	DET
american_scientific_journal-7273	44	6	iasb	iasb	NOUN
american_scientific_journal-7273	44	7	replaced	replace	VERB
american_scientific_journal-7273	44	8	the	the	DET
american_scientific_journal-7273	44	9	iasc	iasc	PROPN
american_scientific_journal-7273	44	10	and	and	CCONJ
american_scientific_journal-7273	44	11	proposed	propose	VERB
american_scientific_journal-7273	44	12	studies	study	NOUN
american_scientific_journal-7273	44	13	for	for	ADP
american_scientific_journal-7273	44	14	the	the	DET
american_scientific_journal-7273	44	15	formation	formation	NOUN
american_scientific_journal-7273	44	16	of	of	ADP
american_scientific_journal-7273	44	17	a	a	DET
american_scientific_journal-7273	44	18	set	set	NOUN
american_scientific_journal-7273	44	19	of	of	ADP
american_scientific_journal-7273	44	20	accounting	accounting	NOUN
american_scientific_journal-7273	44	21	standards	standard	NOUN
american_scientific_journal-7273	44	22	for	for	ADP
american_scientific_journal-7273	44	23	accounting	accounting	NOUN
american_scientific_journal-7273	44	24	convergence	convergence	NOUN
american_scientific_journal-7273	44	25	called	call	VERB
american_scientific_journal-7273	44	26	international	international	ADJ
american_scientific_journal-7273	44	27	financial	financial	ADJ
american_scientific_journal-7273	44	28	reporting	reporting	NOUN
american_scientific_journal-7273	44	29	standard	standard	ADJ
american_scientific_journal-7273	44	30	ifrs	ifrs	PROPN
american_scientific_journal-7273	44	31	.	.	PUNCT
american_scientific_journal-7273	45	1	the	the	DET
american_scientific_journal-7273	45	2	standards	standard	NOUN
american_scientific_journal-7273	45	3	gained	gain	VERB
american_scientific_journal-7273	45	4	credibility	credibility	NOUN
american_scientific_journal-7273	45	5	and	and	CCONJ
american_scientific_journal-7273	45	6	were	be	AUX
american_scientific_journal-7273	45	7	consolidated	consolidate	VERB
american_scientific_journal-7273	45	8	,	,	PUNCT
american_scientific_journal-7273	45	9	setting	set	VERB
american_scientific_journal-7273	45	10	the	the	DET
american_scientific_journal-7273	45	11	benchmarks	benchmark	NOUN
american_scientific_journal-7273	45	12	to	to	ADP
american_scientific_journal-7273	45	13	less	less	ADV
american_scientific_journal-7273	45	14	organized	organize	VERB
american_scientific_journal-7273	45	15	countries	country	NOUN
american_scientific_journal-7273	45	16	,	,	PUNCT
american_scientific_journal-7273	45	17	creating	create	VERB
american_scientific_journal-7273	45	18	a	a	DET
american_scientific_journal-7273	45	19	world	world	NOUN
american_scientific_journal-7273	45	20	bloc	bloc	NOUN
american_scientific_journal-7273	45	21	supported	support	VERB
american_scientific_journal-7273	45	22	mainly	mainly	ADV
american_scientific_journal-7273	45	23	by	by	ADP
american_scientific_journal-7273	45	24	europe	europe	PROPN
american_scientific_journal-7273	45	25	at	at	ADP
american_scientific_journal-7273	45	26	the	the	DET
american_scientific_journal-7273	45	27	beginning	beginning	NOUN
american_scientific_journal-7273	45	28	.	.	PUNCT
american_scientific_journal-7273	46	1	currently	currently	ADV
american_scientific_journal-7273	46	2	,	,	PUNCT
american_scientific_journal-7273	46	3	it	it	PRON
american_scientific_journal-7273	46	4	has	have	VERB
american_scientific_journal-7273	46	5	more	more	ADJ
american_scientific_journal-7273	46	6	than	than	ADP
american_scientific_journal-7273	46	7	150	150	NUM
american_scientific_journal-7273	46	8	countries	country	NOUN
american_scientific_journal-7273	46	9	,	,	PUNCT
american_scientific_journal-7273	46	10	adopting	adopt	VERB
american_scientific_journal-7273	46	11	the	the	DET
american_scientific_journal-7273	46	12	same	same	ADJ
american_scientific_journal-7273	46	13	accounting	accounting	NOUN
american_scientific_journal-7273	46	14	principles	principle	NOUN
american_scientific_journal-7273	46	15	.	.	PUNCT
american_scientific_journal-7273	47	1	in	in	ADP
american_scientific_journal-7273	47	2	2005	2005	NUM
american_scientific_journal-7273	47	3	,	,	PUNCT
american_scientific_journal-7273	47	4	in	in	ADP
american_scientific_journal-7273	47	5	order	order	NOUN
american_scientific_journal-7273	47	6	to	to	PART
american_scientific_journal-7273	47	7	adopt	adopt	VERB
american_scientific_journal-7273	47	8	the	the	DET
american_scientific_journal-7273	47	9	ifrs	ifrs	PROPN
american_scientific_journal-7273	47	10	standards	standard	NOUN
american_scientific_journal-7273	47	11	,	,	PUNCT
american_scientific_journal-7273	47	12	brazil	brazil	PROPN
american_scientific_journal-7273	47	13	created	create	VERB
american_scientific_journal-7273	47	14	the	the	DET
american_scientific_journal-7273	47	15	committee	committee	NOUN
american_scientific_journal-7273	47	16	of	of	ADP
american_scientific_journal-7273	47	17	accounting	accounting	NOUN
american_scientific_journal-7273	47	18	pronouncements	pronouncement	NOUN
american_scientific_journal-7273	47	19	,	,	PUNCT
american_scientific_journal-7273	47	20	through	through	ADP
american_scientific_journal-7273	47	21	the	the	DET
american_scientific_journal-7273	47	22	resolution	resolution	NOUN
american_scientific_journal-7273	47	23	nº	nº	NOUN
american_scientific_journal-7273	47	24	1.055/05	1.055/05	NUM
american_scientific_journal-7273	47	25	,	,	PUNCT
american_scientific_journal-7273	47	26	establishing	establish	VERB
american_scientific_journal-7273	47	27	the	the	DET
american_scientific_journal-7273	47	28	convergence	convergence	NOUN
american_scientific_journal-7273	47	29	of	of	ADP
american_scientific_journal-7273	47	30	accounting	accounting	NOUN
american_scientific_journal-7273	47	31	standards	standard	NOUN
american_scientific_journal-7273	47	32	with	with	ADP
american_scientific_journal-7273	47	33	international	international	ADJ
american_scientific_journal-7273	47	34	regulations	regulation	NOUN
american_scientific_journal-7273	47	35	;	;	PUNCT
american_scientific_journal-7273	47	36	centralization	centralization	NOUN
american_scientific_journal-7273	47	37	in	in	ADP
american_scientific_journal-7273	47	38	the	the	DET
american_scientific_journal-7273	47	39	issuance	issuance	NOUN
american_scientific_journal-7273	47	40	of	of	ADP
american_scientific_journal-7273	47	41	standards	standard	NOUN
american_scientific_journal-7273	47	42	of	of	ADP
american_scientific_journal-7273	47	43	this	this	DET
american_scientific_journal-7273	47	44	nature	nature	NOUN
american_scientific_journal-7273	47	45	and	and	CCONJ
american_scientific_journal-7273	47	46	;	;	PUNCT
american_scientific_journal-7273	47	47	representation	representation	NOUN
american_scientific_journal-7273	47	48	and	and	CCONJ
american_scientific_journal-7273	47	49	democratic	democratic	ADJ
american_scientific_journal-7273	47	50	american	american	ADJ
american_scientific_journal-7273	47	51	academic	academic	PROPN
american_scientific_journal-7273	47	52	scientific	scientific	ADJ
american_scientific_journal-7273	47	53	research	research	NOUN
american_scientific_journal-7273	47	54	journal	journal	NOUN
american_scientific_journal-7273	47	55	for	for	ADP
american_scientific_journal-7273	47	56	engineering	engineering	NOUN
american_scientific_journal-7273	47	57	,	,	PUNCT
american_scientific_journal-7273	47	58	technology	technology	NOUN
american_scientific_journal-7273	47	59	,	,	PUNCT
american_scientific_journal-7273	47	60	and	and	CCONJ
american_scientific_journal-7273	47	61	sciences	science	NOUN
american_scientific_journal-7273	47	62	(	(	PUNCT
american_scientific_journal-7273	47	63	asrjets	asrjet	NOUN
american_scientific_journal-7273	47	64	)	)	PUNCT
american_scientific_journal-7273	47	65	(	(	PUNCT
american_scientific_journal-7273	48	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	48	2	85,no	85,no	PROPN
american_scientific_journal-7273	48	3	1	1	NUM
american_scientific_journal-7273	48	4	,	,	PUNCT
american_scientific_journal-7273	48	5	pp	pp	ADV
american_scientific_journal-7273	48	6	116	116	NUM
american_scientific_journal-7273	48	7	-	-	SYM
american_scientific_journal-7273	48	8	143	143	NUM
american_scientific_journal-7273	48	9	119	119	NUM
american_scientific_journal-7273	48	10	processes	process	NOUN
american_scientific_journal-7273	48	11	in	in	ADP
american_scientific_journal-7273	48	12	yielding	yield	VERB
american_scientific_journal-7273	48	13	this	this	DET
american_scientific_journal-7273	48	14	information	information	NOUN
american_scientific_journal-7273	48	15	.	.	PUNCT
american_scientific_journal-7273	49	1	thus	thus	ADV
american_scientific_journal-7273	49	2	,	,	PUNCT
american_scientific_journal-7273	49	3	the	the	DET
american_scientific_journal-7273	49	4	cpc	cpc	PROPN
american_scientific_journal-7273	49	5	declared	declare	VERB
american_scientific_journal-7273	49	6	that	that	SCONJ
american_scientific_journal-7273	49	7	the	the	DET
american_scientific_journal-7273	49	8	objective	objective	NOUN
american_scientific_journal-7273	49	9	of	of	ADP
american_scientific_journal-7273	49	10	the	the	DET
american_scientific_journal-7273	49	11	financial	financial	ADJ
american_scientific_journal-7273	49	12	statements	statement	NOUN
american_scientific_journal-7273	49	13	is	be	AUX
american_scientific_journal-7273	49	14	to	to	PART
american_scientific_journal-7273	49	15	provide	provide	VERB
american_scientific_journal-7273	49	16	information	information	NOUN
american_scientific_journal-7273	49	17	on	on	ADP
american_scientific_journal-7273	49	18	the	the	DET
american_scientific_journal-7273	49	19	equity	equity	NOUN
american_scientific_journal-7273	49	20	and	and	CCONJ
american_scientific_journal-7273	49	21	financial	financial	ADJ
american_scientific_journal-7273	49	22	position	position	NOUN
american_scientific_journal-7273	49	23	,	,	PUNCT
american_scientific_journal-7273	49	24	performance	performance	NOUN
american_scientific_journal-7273	49	25	,	,	PUNCT
american_scientific_journal-7273	49	26	and	and	CCONJ
american_scientific_journal-7273	49	27	changes	change	NOUN
american_scientific_journal-7273	49	28	in	in	ADP
american_scientific_journal-7273	49	29	the	the	DET
american_scientific_journal-7273	49	30	financial	financial	ADJ
american_scientific_journal-7273	49	31	position	position	NOUN
american_scientific_journal-7273	49	32	of	of	ADP
american_scientific_journal-7273	49	33	the	the	DET
american_scientific_journal-7273	49	34	entity	entity	NOUN
american_scientific_journal-7273	49	35	.	.	PUNCT
american_scientific_journal-7273	50	1	these	these	PRON
american_scientific_journal-7273	50	2	are	be	AUX
american_scientific_journal-7273	50	3	useful	useful	ADJ
american_scientific_journal-7273	50	4	to	to	ADP
american_scientific_journal-7273	50	5	a	a	DET
american_scientific_journal-7273	50	6	large	large	ADJ
american_scientific_journal-7273	50	7	number	number	NOUN
american_scientific_journal-7273	50	8	of	of	ADP
american_scientific_journal-7273	50	9	users	user	NOUN
american_scientific_journal-7273	50	10	in	in	ADP
american_scientific_journal-7273	50	11	their	their	PRON
american_scientific_journal-7273	50	12	evaluations	evaluation	NOUN
american_scientific_journal-7273	50	13	and	and	CCONJ
american_scientific_journal-7273	50	14	economic	economic	ADJ
american_scientific_journal-7273	50	15	decision	decision	NOUN
american_scientific_journal-7273	50	16	-	-	PUNCT
american_scientific_journal-7273	50	17	making	making	NOUN
american_scientific_journal-7273	51	1	[	[	X
american_scientific_journal-7273	52	1	4	4	NUM
american_scientific_journal-7273	52	2	]	]	PUNCT
american_scientific_journal-7273	52	3	,	,	PUNCT
american_scientific_journal-7273	52	4	with	with	ADP
american_scientific_journal-7273	52	5	effects	effect	NOUN
american_scientific_journal-7273	52	6	on	on	ADP
american_scientific_journal-7273	52	7	the	the	DET
american_scientific_journal-7273	52	8	(	(	PUNCT
american_scientific_journal-7273	52	9	i	i	NOUN
american_scientific_journal-7273	52	10	)	)	PUNCT
american_scientific_journal-7273	52	11	reduction	reduction	NOUN
american_scientific_journal-7273	52	12	of	of	ADP
american_scientific_journal-7273	52	13	the	the	DET
american_scientific_journal-7273	52	14	risks	risk	NOUN
american_scientific_journal-7273	52	15	of	of	ADP
american_scientific_journal-7273	52	16	international	international	ADJ
american_scientific_journal-7273	52	17	investments	investment	NOUN
american_scientific_journal-7273	52	18	derived	derive	VERB
american_scientific_journal-7273	52	19	from	from	ADP
american_scientific_journal-7273	52	20	a	a	DET
american_scientific_journal-7273	52	21	better	well	ADJ
american_scientific_journal-7273	52	22	understanding	understanding	NOUN
american_scientific_journal-7273	52	23	of	of	ADP
american_scientific_journal-7273	52	24	the	the	DET
american_scientific_journal-7273	52	25	financial	financial	ADJ
american_scientific_journal-7273	52	26	statements	statement	NOUN
american_scientific_journal-7273	52	27	,	,	PUNCT
american_scientific_journal-7273	52	28	prepared	prepare	VERB
american_scientific_journal-7273	52	29	by	by	ADP
american_scientific_journal-7273	52	30	the	the	DET
american_scientific_journal-7273	52	31	various	various	ADJ
american_scientific_journal-7273	52	32	countries	country	NOUN
american_scientific_journal-7273	52	33	,	,	PUNCT
american_scientific_journal-7273	52	34	investors	investor	NOUN
american_scientific_journal-7273	52	35	,	,	PUNCT
american_scientific_journal-7273	52	36	financiers	financier	NOUN
american_scientific_journal-7273	52	37	and	and	CCONJ
american_scientific_journal-7273	52	38	credit	credit	NOUN
american_scientific_journal-7273	52	39	providers	provider	NOUN
american_scientific_journal-7273	52	40	;	;	PUNCT
american_scientific_journal-7273	52	41	(	(	PUNCT
american_scientific_journal-7273	52	42	ii	ii	NOUN
american_scientific_journal-7273	52	43	)	)	PUNCT
american_scientific_journal-7273	52	44	greater	great	ADJ
american_scientific_journal-7273	52	45	ease	ease	NOUN
american_scientific_journal-7273	52	46	of	of	ADP
american_scientific_journal-7273	52	47	international	international	ADJ
american_scientific_journal-7273	52	48	communication	communication	NOUN
american_scientific_journal-7273	52	49	in	in	ADP
american_scientific_journal-7273	52	50	the	the	DET
american_scientific_journal-7273	52	51	business	business	NOUN
american_scientific_journal-7273	52	52	world	world	NOUN
american_scientific_journal-7273	52	53	,	,	PUNCT
american_scientific_journal-7273	52	54	with	with	ADP
american_scientific_journal-7273	52	55	the	the	DET
american_scientific_journal-7273	52	56	use	use	NOUN
american_scientific_journal-7273	52	57	of	of	ADP
american_scientific_journal-7273	52	58	a	a	DET
american_scientific_journal-7273	52	59	much	much	ADV
american_scientific_journal-7273	52	60	more	more	ADV
american_scientific_journal-7273	52	61	homogeneous	homogeneous	ADJ
american_scientific_journal-7273	52	62	accounting	accounting	NOUN
american_scientific_journal-7273	52	63	language	language	NOUN
american_scientific_journal-7273	52	64	and	and	CCONJ
american_scientific_journal-7273	52	65	;	;	PUNCT
american_scientific_journal-7273	52	66	(	(	PUNCT
american_scientific_journal-7273	52	67	iii	iii	X
american_scientific_journal-7273	52	68	)	)	PUNCT
american_scientific_journal-7273	52	69	reduction	reduction	NOUN
american_scientific_journal-7273	52	70	of	of	ADP
american_scientific_journal-7273	52	71	the	the	DET
american_scientific_journal-7273	52	72	cost	cost	NOUN
american_scientific_journal-7273	52	73	of	of	ADP
american_scientific_journal-7273	52	74	capital	capital	NOUN
american_scientific_journal-7273	52	75	[	[	X
american_scientific_journal-7273	52	76	4	4	NUM
american_scientific_journal-7273	52	77	]	]	PUNCT
american_scientific_journal-7273	52	78	.	.	PUNCT
american_scientific_journal-7273	53	1	2.2	2.2	NUM
american_scientific_journal-7273	53	2	ifrs	ifrs	NOUN
american_scientific_journal-7273	53	3	16	16	NUM
american_scientific_journal-7273	53	4	accounting	accounting	NOUN
american_scientific_journal-7273	53	5	standard	standard	NOUN
american_scientific_journal-7273	53	6	lease	lease	NOUN
american_scientific_journal-7273	53	7	in	in	ADP
american_scientific_journal-7273	53	8	order	order	NOUN
american_scientific_journal-7273	53	9	to	to	PART
american_scientific_journal-7273	53	10	improve	improve	VERB
american_scientific_journal-7273	53	11	the	the	DET
american_scientific_journal-7273	53	12	understanding	understanding	NOUN
american_scientific_journal-7273	53	13	about	about	ADP
american_scientific_journal-7273	53	14	the	the	DET
american_scientific_journal-7273	53	15	importance	importance	NOUN
american_scientific_journal-7273	53	16	of	of	ADP
american_scientific_journal-7273	53	17	operating	operate	VERB
american_scientific_journal-7273	53	18	leasing	leasing	NOUN
american_scientific_journal-7273	53	19	in	in	ADP
american_scientific_journal-7273	53	20	the	the	DET
american_scientific_journal-7273	53	21	acquisition	acquisition	NOUN
american_scientific_journal-7273	53	22	of	of	ADP
american_scientific_journal-7273	53	23	mobile	mobile	ADJ
american_scientific_journal-7273	53	24	goods	good	NOUN
american_scientific_journal-7273	53	25	,	,	PUNCT
american_scientific_journal-7273	53	26	figure	figure	NOUN
american_scientific_journal-7273	53	27	2	2	NUM
american_scientific_journal-7273	53	28	shows	show	VERB
american_scientific_journal-7273	53	29	credit	credit	NOUN
american_scientific_journal-7273	53	30	and	and	CCONJ
american_scientific_journal-7273	53	31	cash	cash	NOUN
american_scientific_journal-7273	53	32	sales	sale	NOUN
american_scientific_journal-7273	53	33	analyzing	analyze	VERB
american_scientific_journal-7273	53	34	the	the	DET
american_scientific_journal-7273	53	35	two	two	NUM
american_scientific_journal-7273	53	36	options	option	NOUN
american_scientific_journal-7273	53	37	that	that	PRON
american_scientific_journal-7273	53	38	a	a	DET
american_scientific_journal-7273	53	39	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	53	40	has	have	VERB
american_scientific_journal-7273	53	41	to	to	PART
american_scientific_journal-7273	53	42	sell	sell	VERB
american_scientific_journal-7273	53	43	,	,	PUNCT
american_scientific_journal-7273	53	44	without	without	ADP
american_scientific_journal-7273	53	45	leasing	lease	VERB
american_scientific_journal-7273	53	46	:	:	PUNCT
american_scientific_journal-7273	53	47	•	•	NUM
american_scientific_journal-7273	53	48	instalment	instalment	NOUN
american_scientific_journal-7273	53	49	sales	sale	NOUN
american_scientific_journal-7273	53	50			PROPN
american_scientific_journal-7273	53	51	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	53	52	sells	sell	VERB
american_scientific_journal-7273	53	53	100	100	NUM
american_scientific_journal-7273	53	54	%	%	NOUN
american_scientific_journal-7273	53	55	of	of	ADP
american_scientific_journal-7273	53	56	the	the	DET
american_scientific_journal-7273	53	57	good	good	NOUN
american_scientific_journal-7273	53	58	and	and	CCONJ
american_scientific_journal-7273	53	59	receives	receive	VERB
american_scientific_journal-7273	53	60	the	the	DET
american_scientific_journal-7273	53	61	value	value	NOUN
american_scientific_journal-7273	53	62	in	in	ADP
american_scientific_journal-7273	53	63	instalments	instalment	NOUN
american_scientific_journal-7273	53	64	,	,	PUNCT
american_scientific_journal-7273	53	65	this	this	DET
american_scientific_journal-7273	53	66	condition	condition	NOUN
american_scientific_journal-7273	53	67	requires	require	VERB
american_scientific_journal-7273	53	68	working	work	VERB
american_scientific_journal-7273	53	69	capital	capital	NOUN
american_scientific_journal-7273	53	70	to	to	PART
american_scientific_journal-7273	53	71	grant	grant	VERB
american_scientific_journal-7273	53	72	the	the	DET
american_scientific_journal-7273	53	73	term	term	NOUN
american_scientific_journal-7273	53	74	to	to	ADP
american_scientific_journal-7273	53	75	customers	customer	NOUN
american_scientific_journal-7273	53	76	with	with	ADP
american_scientific_journal-7273	53	77	contribution	contribution	NOUN
american_scientific_journal-7273	53	78	or	or	CCONJ
american_scientific_journal-7273	53	79	debt	debt	NOUN
american_scientific_journal-7273	53	80	;	;	PUNCT
american_scientific_journal-7273	53	81	•	•	NUM
american_scientific_journal-7273	53	82	cash	cash	NOUN
american_scientific_journal-7273	53	83	sales	sale	NOUN
american_scientific_journal-7273	53	84			PROPN
american_scientific_journal-7273	53	85	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	53	86	sells	sell	VERB
american_scientific_journal-7273	53	87	the	the	DET
american_scientific_journal-7273	53	88	good	good	ADJ
american_scientific_journal-7273	53	89	in	in	ADP
american_scientific_journal-7273	53	90	cash	cash	NOUN
american_scientific_journal-7273	53	91	and	and	CCONJ
american_scientific_journal-7273	53	92	the	the	DET
american_scientific_journal-7273	53	93	customer	customer	NOUN
american_scientific_journal-7273	53	94	pays	pay	VERB
american_scientific_journal-7273	53	95	100	100	NUM
american_scientific_journal-7273	53	96	%	%	NOUN
american_scientific_journal-7273	53	97	of	of	ADP
american_scientific_journal-7273	53	98	the	the	DET
american_scientific_journal-7273	53	99	good	good	NOUN
american_scientific_journal-7273	53	100	,	,	PUNCT
american_scientific_journal-7273	53	101	needs	need	VERB
american_scientific_journal-7273	53	102	cash	cash	NOUN
american_scientific_journal-7273	53	103	available	available	ADJ
american_scientific_journal-7273	53	104	or	or	CCONJ
american_scientific_journal-7273	53	105	financing	financing	NOUN
american_scientific_journal-7273	53	106	of	of	ADP
american_scientific_journal-7273	53	107	the	the	DET
american_scientific_journal-7273	53	108	purchased	purchase	VERB
american_scientific_journal-7273	53	109	good	good	NOUN
american_scientific_journal-7273	53	110	.	.	PUNCT
american_scientific_journal-7273	54	1	figure	figure	VERB
american_scientific_journal-7273	54	2	2	2	NUM
american_scientific_journal-7273	54	3	:	:	PUNCT
american_scientific_journal-7273	54	4	sales	sale	NOUN
american_scientific_journal-7273	54	5	cycle	cycle	NOUN
american_scientific_journal-7273	54	6	without	without	ADP
american_scientific_journal-7273	54	7	leasing	lease	VERB
american_scientific_journal-7273	54	8	.	.	PUNCT
american_scientific_journal-7273	55	1	source	source	NOUN
american_scientific_journal-7273	55	2	:	:	PUNCT
american_scientific_journal-7273	55	3	elaborated	elaborate	VERB
american_scientific_journal-7273	55	4	by	by	ADP
american_scientific_journal-7273	55	5	the	the	DET
american_scientific_journal-7273	55	6	authors	author	NOUN
american_scientific_journal-7273	55	7	.	.	PUNCT
american_scientific_journal-7273	56	1	figure	figure	NOUN
american_scientific_journal-7273	56	2	2	2	NUM
american_scientific_journal-7273	56	3	shows	show	VERB
american_scientific_journal-7273	56	4	that	that	SCONJ
american_scientific_journal-7273	56	5	in	in	ADP
american_scientific_journal-7273	56	6	both	both	DET
american_scientific_journal-7273	56	7	options	option	NOUN
american_scientific_journal-7273	56	8	the	the	DET
american_scientific_journal-7273	56	9	bank	bank	NOUN
american_scientific_journal-7273	56	10	needs	need	VERB
american_scientific_journal-7273	56	11	to	to	PART
american_scientific_journal-7273	56	12	provide	provide	VERB
american_scientific_journal-7273	56	13	credit	credit	NOUN
american_scientific_journal-7273	56	14	either	either	CCONJ
american_scientific_journal-7273	56	15	to	to	ADP
american_scientific_journal-7273	56	16	the	the	DET
american_scientific_journal-7273	56	17	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	56	18	or	or	CCONJ
american_scientific_journal-7273	56	19	to	to	ADP
american_scientific_journal-7273	56	20	the	the	DET
american_scientific_journal-7273	56	21	buyer	buyer	NOUN
american_scientific_journal-7273	56	22	and	and	CCONJ
american_scientific_journal-7273	56	23	a	a	DET
american_scientific_journal-7273	56	24	100	100	NUM
american_scientific_journal-7273	56	25	%	%	NOUN
american_scientific_journal-7273	56	26	of	of	ADP
american_scientific_journal-7273	56	27	the	the	DET
american_scientific_journal-7273	56	28	value	value	NOUN
american_scientific_journal-7273	56	29	of	of	ADP
american_scientific_journal-7273	56	30	the	the	DET
american_scientific_journal-7273	56	31	good	good	NOUN
american_scientific_journal-7273	56	32	is	be	AUX
american_scientific_journal-7273	56	33	acquired	acquire	VERB
american_scientific_journal-7273	56	34	by	by	ADP
american_scientific_journal-7273	56	35	the	the	DET
american_scientific_journal-7273	56	36	buyer	buyer	NOUN
american_scientific_journal-7273	56	37	.	.	PUNCT
american_scientific_journal-7273	57	1	another	another	DET
american_scientific_journal-7273	57	2	characteristic	characteristic	NOUN
american_scientific_journal-7273	57	3	is	be	AUX
american_scientific_journal-7273	57	4	that	that	SCONJ
american_scientific_journal-7273	57	5	debit	debit	NOUN
american_scientific_journal-7273	57	6	stays	stay	VERB
american_scientific_journal-7273	57	7	in	in	ADP
american_scientific_journal-7273	57	8	the	the	DET
american_scientific_journal-7273	57	9	balance	balance	NOUN
american_scientific_journal-7273	57	10	sheet	sheet	NOUN
american_scientific_journal-7273	57	11	of	of	ADP
american_scientific_journal-7273	57	12	the	the	DET
american_scientific_journal-7273	57	13	buyer	buyer	NOUN
american_scientific_journal-7273	57	14	in	in	ADP
american_scientific_journal-7273	57	15	any	any	DET
american_scientific_journal-7273	57	16	situation	situation	NOUN
american_scientific_journal-7273	57	17	while	while	SCONJ
american_scientific_journal-7273	57	18	in	in	ADP
american_scientific_journal-7273	57	19	the	the	DET
american_scientific_journal-7273	57	20	cash	cash	NOUN
american_scientific_journal-7273	57	21	sale	sale	NOUN
american_scientific_journal-7273	57	22	it	it	PRON
american_scientific_journal-7273	57	23	is	be	AUX
american_scientific_journal-7273	57	24	also	also	ADV
american_scientific_journal-7273	57	25	recorded	record	VERB
american_scientific_journal-7273	57	26	in	in	ADP
american_scientific_journal-7273	57	27	the	the	DET
american_scientific_journal-7273	57	28	balance	balance	NOUN
american_scientific_journal-7273	57	29	sheet	sheet	NOUN
american_scientific_journal-7273	57	30	of	of	ADP
american_scientific_journal-7273	57	31	the	the	DET
american_scientific_journal-7273	57	32	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	57	33	.	.	PUNCT
american_scientific_journal-7273	58	1	the	the	DET
american_scientific_journal-7273	58	2	introduction	introduction	NOUN
american_scientific_journal-7273	58	3	of	of	ADP
american_scientific_journal-7273	58	4	the	the	DET
american_scientific_journal-7273	58	5	leasing	leasing	NOUN
american_scientific_journal-7273	58	6	alters	alter	VERB
american_scientific_journal-7273	58	7	these	these	DET
american_scientific_journal-7273	58	8	records	record	NOUN
american_scientific_journal-7273	58	9	by	by	ADP
american_scientific_journal-7273	58	10	placing	place	VERB
american_scientific_journal-7273	58	11	the	the	DET
american_scientific_journal-7273	58	12	leasing	lease	VERB
american_scientific_journal-7273	58	13	company	company	NOUN
american_scientific_journal-7273	58	14	as	as	ADP
american_scientific_journal-7273	58	15	the	the	DET
american_scientific_journal-7273	58	16	cash	cash	NOUN
american_scientific_journal-7273	58	17	buyer	buyer	NOUN
american_scientific_journal-7273	58	18	of	of	ADP
american_scientific_journal-7273	58	19	the	the	DET
american_scientific_journal-7273	58	20	good	good	NOUN
american_scientific_journal-7273	58	21	from	from	ADP
american_scientific_journal-7273	58	22	the	the	DET
american_scientific_journal-7273	58	23	manufacturer	manufacturer	NOUN
american_scientific_journal-7273	58	24	,	,	PUNCT
american_scientific_journal-7273	58	25	the	the	DET
american_scientific_journal-7273	58	26	asset	asset	NOUN
american_scientific_journal-7273	58	27	is	be	AUX
american_scientific_journal-7273	58	28	registered	register	VERB
american_scientific_journal-7273	58	29	in	in	ADP
american_scientific_journal-7273	58	30	the	the	DET
american_scientific_journal-7273	58	31	leasing	leasing	NOUN
american_scientific_journal-7273	58	32	company	company	NOUN
american_scientific_journal-7273	58	33	and	and	CCONJ
american_scientific_journal-7273	58	34	the	the	DET
american_scientific_journal-7273	58	35	figure	figure	NOUN
american_scientific_journal-7273	58	36	of	of	ADP
american_scientific_journal-7273	58	37	the	the	DET
american_scientific_journal-7273	58	38	final	final	ADJ
american_scientific_journal-7273	58	39	buyer	buyer	NOUN
american_scientific_journal-7273	58	40	becomes	become	VERB
american_scientific_journal-7273	58	41	the	the	DET
american_scientific_journal-7273	58	42	user	user	NOUN
american_scientific_journal-7273	58	43	of	of	ADP
american_scientific_journal-7273	58	44	the	the	DET
american_scientific_journal-7273	58	45	good	good	ADJ
american_scientific_journal-7273	58	46	american	american	ADJ
american_scientific_journal-7273	58	47	academic	academic	ADJ
american_scientific_journal-7273	58	48	scientific	scientific	ADJ
american_scientific_journal-7273	58	49	research	research	NOUN
american_scientific_journal-7273	58	50	journal	journal	NOUN
american_scientific_journal-7273	58	51	for	for	ADP
american_scientific_journal-7273	58	52	engineering	engineering	NOUN
american_scientific_journal-7273	58	53	,	,	PUNCT
american_scientific_journal-7273	58	54	technology	technology	NOUN
american_scientific_journal-7273	58	55	,	,	PUNCT
american_scientific_journal-7273	58	56	and	and	CCONJ
american_scientific_journal-7273	58	57	sciences	science	NOUN
american_scientific_journal-7273	58	58	(	(	PUNCT
american_scientific_journal-7273	58	59	asrjets	asrjet	NOUN
american_scientific_journal-7273	58	60	)	)	PUNCT
american_scientific_journal-7273	58	61	(	(	PUNCT
american_scientific_journal-7273	58	62	2022)volume	2022)volume	NUM
american_scientific_journal-7273	58	63	85,no	85,no	PROPN
american_scientific_journal-7273	58	64	1	1	NUM
american_scientific_journal-7273	58	65	,	,	PUNCT
american_scientific_journal-7273	58	66	pp	pp	ADV
american_scientific_journal-7273	58	67	116	116	NUM
american_scientific_journal-7273	58	68	-	-	SYM
american_scientific_journal-7273	58	69	143	143	NUM
american_scientific_journal-7273	58	70	120	120	NUM
american_scientific_journal-7273	58	71	figure	figure	NOUN
american_scientific_journal-7273	58	72	3	3	NUM
american_scientific_journal-7273	58	73	:	:	PUNCT
american_scientific_journal-7273	58	74	leasing	lease	VERB
american_scientific_journal-7273	58	75	cycle	cycle	NOUN
american_scientific_journal-7273	58	76	of	of	ADP
american_scientific_journal-7273	58	77	goods	good	NOUN
american_scientific_journal-7273	58	78	.	.	PUNCT
american_scientific_journal-7273	59	1	source	source	NOUN
american_scientific_journal-7273	59	2	:	:	PUNCT
american_scientific_journal-7273	59	3	elaborated	elaborate	VERB
american_scientific_journal-7273	59	4	by	by	ADP
american_scientific_journal-7273	59	5	the	the	DET
american_scientific_journal-7273	59	6	authors	author	NOUN
american_scientific_journal-7273	59	7	.	.	PUNCT
american_scientific_journal-7273	60	1	figure	figure	VERB
american_scientific_journal-7273	60	2	3	3	NUM
american_scientific_journal-7273	60	3	shows	show	VERB
american_scientific_journal-7273	60	4	that	that	DET
american_scientific_journal-7273	60	5	lease	lease	NOUN
american_scientific_journal-7273	60	6	no	no	ADV
american_scientific_journal-7273	60	7	longer	long	ADV
american_scientific_journal-7273	60	8	has	have	VERB
american_scientific_journal-7273	60	9	a	a	DET
american_scientific_journal-7273	60	10	record	record	NOUN
american_scientific_journal-7273	60	11	in	in	ADP
american_scientific_journal-7273	60	12	the	the	DET
american_scientific_journal-7273	60	13	balance	balance	NOUN
american_scientific_journal-7273	60	14	sheet	sheet	NOUN
american_scientific_journal-7273	60	15	,	,	PUNCT
american_scientific_journal-7273	60	16	this	this	DET
american_scientific_journal-7273	60	17	structure	structure	NOUN
american_scientific_journal-7273	60	18	being	be	AUX
american_scientific_journal-7273	60	19	an	an	DET
american_scientific_journal-7273	60	20	off	off	ADP
american_scientific_journal-7273	60	21	-	-	PUNCT
american_scientific_journal-7273	60	22	balance	balance	NOUN
american_scientific_journal-7273	60	23	sheet	sheet	NOUN
american_scientific_journal-7273	60	24	one	one	NUM
american_scientific_journal-7273	60	25	,	,	PUNCT
american_scientific_journal-7273	60	26	the	the	DET
american_scientific_journal-7273	60	27	counterparts	counterpart	NOUN
american_scientific_journal-7273	60	28	being	be	AUX
american_scientific_journal-7273	60	29	calculated	calculate	VERB
american_scientific_journal-7273	60	30	with	with	ADP
american_scientific_journal-7273	60	31	a	a	DET
american_scientific_journal-7273	60	32	final	final	ADJ
american_scientific_journal-7273	60	33	residual	residual	ADJ
american_scientific_journal-7273	60	34	value	value	NOUN
american_scientific_journal-7273	60	35	and	and	CCONJ
american_scientific_journal-7273	60	36	considering	consider	VERB
american_scientific_journal-7273	60	37	the	the	DET
american_scientific_journal-7273	60	38	benefit	benefit	NOUN
american_scientific_journal-7273	60	39	of	of	ADP
american_scientific_journal-7273	60	40	accelerated	accelerate	VERB
american_scientific_journal-7273	60	41	depreciation	depreciation	NOUN
american_scientific_journal-7273	60	42	,	,	PUNCT
american_scientific_journal-7273	60	43	representing	represent	VERB
american_scientific_journal-7273	60	44	a	a	DET
american_scientific_journal-7273	60	45	reduction	reduction	NOUN
american_scientific_journal-7273	60	46	in	in	ADP
american_scientific_journal-7273	60	47	relation	relation	NOUN
american_scientific_journal-7273	60	48	to	to	ADP
american_scientific_journal-7273	60	49	the	the	DET
american_scientific_journal-7273	60	50	value	value	NOUN
american_scientific_journal-7273	60	51	of	of	ADP
american_scientific_journal-7273	60	52	a	a	DET
american_scientific_journal-7273	60	53	financing	financing	NOUN
american_scientific_journal-7273	60	54	that	that	PRON
american_scientific_journal-7273	60	55	has	have	VERB
american_scientific_journal-7273	60	56	neither	neither	CCONJ
american_scientific_journal-7273	60	57	a	a	DET
american_scientific_journal-7273	60	58	final	final	ADJ
american_scientific_journal-7273	60	59	residual	residual	ADJ
american_scientific_journal-7273	60	60	nor	nor	CCONJ
american_scientific_journal-7273	60	61	an	an	DET
american_scientific_journal-7273	60	62	accelerated	accelerated	ADJ
american_scientific_journal-7273	60	63	depreciation	depreciation	NOUN
american_scientific_journal-7273	60	64	.	.	PUNCT
american_scientific_journal-7273	61	1	according	accord	VERB
american_scientific_journal-7273	61	2	to	to	ADP
american_scientific_journal-7273	61	3	[	[	X
american_scientific_journal-7273	61	4	25	25	NUM
american_scientific_journal-7273	61	5	]	]	PUNCT
american_scientific_journal-7273	61	6	,	,	PUNCT
american_scientific_journal-7273	61	7	in	in	ADP
american_scientific_journal-7273	61	8	india	india	PROPN
american_scientific_journal-7273	61	9	the	the	DET
american_scientific_journal-7273	61	10	companies	company	NOUN
american_scientific_journal-7273	61	11	finance	finance	VERB
american_scientific_journal-7273	61	12	about	about	ADV
american_scientific_journal-7273	61	13	25	25	NUM
american_scientific_journal-7273	61	14	%	%	NOUN
american_scientific_journal-7273	61	15	of	of	ADP
american_scientific_journal-7273	61	16	their	their	PRON
american_scientific_journal-7273	61	17	long	long	ADJ
american_scientific_journal-7273	61	18	-	-	PUNCT
american_scientific_journal-7273	61	19	term	term	NOUN
american_scientific_journal-7273	61	20	investments	investment	NOUN
american_scientific_journal-7273	61	21	with	with	ADP
american_scientific_journal-7273	61	22	operating	operating	NOUN
american_scientific_journal-7273	61	23	expenses	expense	NOUN
american_scientific_journal-7273	61	24	.	.	PUNCT
american_scientific_journal-7273	62	1	the	the	DET
american_scientific_journal-7273	62	2	implementation	implementation	NOUN
american_scientific_journal-7273	62	3	of	of	ADP
american_scientific_journal-7273	62	4	the	the	DET
american_scientific_journal-7273	62	5	accounting	accounting	NOUN
american_scientific_journal-7273	62	6	standard	standard	NOUN
american_scientific_journal-7273	62	7	in	in	ADP
american_scientific_journal-7273	62	8	2019	2019	NUM
american_scientific_journal-7273	62	9	eliminates	eliminate	VERB
american_scientific_journal-7273	62	10	the	the	DET
american_scientific_journal-7273	62	11	possibility	possibility	NOUN
american_scientific_journal-7273	62	12	of	of	ADP
american_scientific_journal-7273	62	13	using	use	VERB
american_scientific_journal-7273	62	14	investment	investment	NOUN
american_scientific_journal-7273	62	15	goods	good	NOUN
american_scientific_journal-7273	62	16	identified	identify	VERB
american_scientific_journal-7273	62	17	as	as	ADP
american_scientific_journal-7273	62	18	operating	operating	NOUN
american_scientific_journal-7273	62	19	expenses	expense	NOUN
american_scientific_journal-7273	62	20	in	in	ADP
american_scientific_journal-7273	62	21	operating	operate	VERB
american_scientific_journal-7273	62	22	leasing	leasing	NOUN
american_scientific_journal-7273	62	23	and	and	CCONJ
american_scientific_journal-7273	62	24	rental	rental	NOUN
american_scientific_journal-7273	62	25	.	.	PUNCT
american_scientific_journal-7273	63	1	the	the	DET
american_scientific_journal-7273	63	2	introduction	introduction	NOUN
american_scientific_journal-7273	63	3	of	of	ADP
american_scientific_journal-7273	63	4	ifrs	ifrs	PROPN
american_scientific_journal-7273	63	5	16	16	NUM
american_scientific_journal-7273	63	6	,	,	PUNCT
american_scientific_journal-7273	63	7	changing	change	VERB
american_scientific_journal-7273	63	8	the	the	DET
american_scientific_journal-7273	63	9	way	way	NOUN
american_scientific_journal-7273	63	10	of	of	ADP
american_scientific_journal-7273	63	11	accounting	accounting	NOUN
american_scientific_journal-7273	63	12	of	of	ADP
american_scientific_journal-7273	63	13	rental	rental	NOUN
american_scientific_journal-7273	63	14	and	and	CCONJ
american_scientific_journal-7273	63	15	operating	operate	VERB
american_scientific_journal-7273	63	16	leasing	leasing	NOUN
american_scientific_journal-7273	63	17	,	,	PUNCT
american_scientific_journal-7273	63	18	does	do	AUX
american_scientific_journal-7273	63	19	not	not	PART
american_scientific_journal-7273	63	20	change	change	VERB
american_scientific_journal-7273	63	21	the	the	DET
american_scientific_journal-7273	63	22	amount	amount	NOUN
american_scientific_journal-7273	63	23	of	of	ADP
american_scientific_journal-7273	63	24	the	the	DET
american_scientific_journal-7273	63	25	lease	lease	NOUN
american_scientific_journal-7273	63	26	payment	payment	NOUN
american_scientific_journal-7273	63	27	,	,	PUNCT
american_scientific_journal-7273	63	28	i.e.	i.e.	X
american_scientific_journal-7273	63	29	all	all	DET
american_scientific_journal-7273	63	30	the	the	DET
american_scientific_journal-7273	63	31	advantages	advantage	NOUN
american_scientific_journal-7273	63	32	of	of	ADP
american_scientific_journal-7273	63	33	the	the	DET
american_scientific_journal-7273	63	34	lower	low	ADJ
american_scientific_journal-7273	63	35	monthly	monthly	ADJ
american_scientific_journal-7273	63	36	cost	cost	NOUN
american_scientific_journal-7273	63	37	due	due	ADP
american_scientific_journal-7273	63	38	to	to	ADP
american_scientific_journal-7273	63	39	the	the	DET
american_scientific_journal-7273	63	40	final	final	ADJ
american_scientific_journal-7273	63	41	residual	residual	ADJ
american_scientific_journal-7273	63	42	and	and	CCONJ
american_scientific_journal-7273	63	43	accelerated	accelerate	VERB
american_scientific_journal-7273	63	44	depreciation	depreciation	NOUN
american_scientific_journal-7273	63	45	continue	continue	VERB
american_scientific_journal-7273	63	46	,	,	PUNCT
american_scientific_journal-7273	63	47	and	and	CCONJ
american_scientific_journal-7273	63	48	we	we	PRON
american_scientific_journal-7273	63	49	will	will	AUX
american_scientific_journal-7273	63	50	see	see	VERB
american_scientific_journal-7273	63	51	in	in	ADP
american_scientific_journal-7273	63	52	the	the	DET
american_scientific_journal-7273	63	53	sequence	sequence	NOUN
american_scientific_journal-7273	63	54	what	what	PRON
american_scientific_journal-7273	63	55	the	the	DET
american_scientific_journal-7273	63	56	changes	change	NOUN
american_scientific_journal-7273	63	57	are	be	AUX
american_scientific_journal-7273	63	58	.	.	PUNCT
american_scientific_journal-7273	64	1	the	the	DET
american_scientific_journal-7273	64	2	set	set	NOUN
american_scientific_journal-7273	64	3	of	of	ADP
american_scientific_journal-7273	64	4	rules	rule	NOUN
american_scientific_journal-7273	64	5	that	that	PRON
american_scientific_journal-7273	64	6	regulate	regulate	VERB
american_scientific_journal-7273	64	7	the	the	DET
american_scientific_journal-7273	64	8	rental	rental	ADJ
american_scientific_journal-7273	64	9	and	and	CCONJ
american_scientific_journal-7273	64	10	operating	operate	VERB
american_scientific_journal-7273	64	11	leasing	leasing	NOUN
american_scientific_journal-7273	64	12	were	be	AUX
american_scientific_journal-7273	64	13	included	include	VERB
american_scientific_journal-7273	64	14	in	in	ADP
american_scientific_journal-7273	64	15	the	the	DET
american_scientific_journal-7273	64	16	ifrs	ifrs	PROPN
american_scientific_journal-7273	64	17	16	16	NUM
american_scientific_journal-7273	64	18	standard	standard	NOUN
american_scientific_journal-7273	64	19	,	,	PUNCT
american_scientific_journal-7273	64	20	released	release	VERB
american_scientific_journal-7273	64	21	on	on	ADP
american_scientific_journal-7273	64	22	january	january	PROPN
american_scientific_journal-7273	64	23	13	13	NUM
american_scientific_journal-7273	64	24	,	,	PUNCT
american_scientific_journal-7273	64	25	2016	2016	NUM
american_scientific_journal-7273	64	26	,	,	PUNCT
american_scientific_journal-7273	64	27	and	and	CCONJ
american_scientific_journal-7273	64	28	coming	come	VERB
american_scientific_journal-7273	64	29	into	into	ADP
american_scientific_journal-7273	64	30	force	force	NOUN
american_scientific_journal-7273	64	31	in	in	ADP
american_scientific_journal-7273	64	32	the	the	DET
american_scientific_journal-7273	64	33	countries	country	NOUN
american_scientific_journal-7273	64	34	and	and	CCONJ
american_scientific_journal-7273	64	35	companies	company	NOUN
american_scientific_journal-7273	64	36	that	that	PRON
american_scientific_journal-7273	64	37	adopted	adopt	VERB
american_scientific_journal-7273	64	38	this	this	DET
american_scientific_journal-7273	64	39	standard	standard	NOUN
american_scientific_journal-7273	64	40	on	on	ADP
american_scientific_journal-7273	64	41	january	january	PROPN
american_scientific_journal-7273	64	42	1	1	NUM
american_scientific_journal-7273	64	43	,	,	PUNCT
american_scientific_journal-7273	64	44	2019	2019	NUM
american_scientific_journal-7273	64	45	.	.	PUNCT
american_scientific_journal-7273	65	1	in	in	ADP
american_scientific_journal-7273	65	2	its	its	PRON
american_scientific_journal-7273	65	3	report	report	NOUN
american_scientific_journal-7273	65	4	on	on	ADP
american_scientific_journal-7273	65	5	the	the	DET
american_scientific_journal-7273	65	6	evaluation	evaluation	NOUN
american_scientific_journal-7273	65	7	of	of	ADP
american_scientific_journal-7273	65	8	the	the	DET
american_scientific_journal-7273	65	9	impacts	impact	NOUN
american_scientific_journal-7273	65	10	before	before	ADV
american_scientific_journal-7273	65	11	and	and	CCONJ
american_scientific_journal-7273	65	12	after	after	ADP
american_scientific_journal-7273	65	13	the	the	DET
american_scientific_journal-7273	65	14	ifrs	ifrs	PROPN
american_scientific_journal-7273	65	15	standard	standard	NOUN
american_scientific_journal-7273	65	16	,	,	PUNCT
american_scientific_journal-7273	65	17	[	[	X
american_scientific_journal-7273	65	18	9	9	NUM
american_scientific_journal-7273	65	19	]	]	PUNCT
american_scientific_journal-7273	65	20	analyzed	analyze	VERB
american_scientific_journal-7273	65	21	302	302	NUM
american_scientific_journal-7273	65	22	companies	company	NOUN
american_scientific_journal-7273	65	23	and	and	CCONJ
american_scientific_journal-7273	65	24	912	912	NUM
american_scientific_journal-7273	65	25	associated	associated	ADJ
american_scientific_journal-7273	65	26	securities	security	NOUN
american_scientific_journal-7273	65	27	,	,	PUNCT
american_scientific_journal-7273	65	28	among	among	ADP
american_scientific_journal-7273	65	29	these	these	DET
american_scientific_journal-7273	65	30	739	739	NUM
american_scientific_journal-7273	65	31	forms	form	NOUN
american_scientific_journal-7273	65	32	issued	issue	VERB
american_scientific_journal-7273	65	33	by	by	ADP
american_scientific_journal-7273	65	34	non	non	ADJ
american_scientific_journal-7273	65	35	-	-	ADJ
american_scientific_journal-7273	65	36	financial	financial	ADJ
american_scientific_journal-7273	65	37	companies	company	NOUN
american_scientific_journal-7273	65	38	,	,	PUNCT
american_scientific_journal-7273	65	39	all	all	PRON
american_scientific_journal-7273	65	40	of	of	ADP
american_scientific_journal-7273	65	41	them	they	PRON
american_scientific_journal-7273	65	42	located	locate	VERB
american_scientific_journal-7273	65	43	in	in	ADP
american_scientific_journal-7273	65	44	the	the	DET
american_scientific_journal-7273	65	45	european	european	PROPN
american_scientific_journal-7273	65	46	community	community	PROPN
american_scientific_journal-7273	65	47	,	,	PUNCT
american_scientific_journal-7273	65	48	highlighting	highlight	VERB
american_scientific_journal-7273	65	49	the	the	DET
american_scientific_journal-7273	65	50	main	main	ADJ
american_scientific_journal-7273	65	51	topics	topic	NOUN
american_scientific_journal-7273	65	52	of	of	ADP
american_scientific_journal-7273	65	53	the	the	DET
american_scientific_journal-7273	65	54	standard	standard	NOUN
american_scientific_journal-7273	65	55	,	,	PUNCT
american_scientific_journal-7273	65	56	as	as	SCONJ
american_scientific_journal-7273	65	57	shown	show	VERB
american_scientific_journal-7273	65	58	in	in	ADP
american_scientific_journal-7273	65	59	figure	figure	NOUN
american_scientific_journal-7273	65	60	4	4	NUM
american_scientific_journal-7273	65	61	:	:	PUNCT
american_scientific_journal-7273	65	62	american	american	ADJ
american_scientific_journal-7273	65	63	academic	academic	ADJ
american_scientific_journal-7273	65	64	scientific	scientific	ADJ
american_scientific_journal-7273	65	65	research	research	NOUN
american_scientific_journal-7273	65	66	journal	journal	NOUN
american_scientific_journal-7273	65	67	for	for	ADP
american_scientific_journal-7273	65	68	engineering	engineering	NOUN
american_scientific_journal-7273	65	69	,	,	PUNCT
american_scientific_journal-7273	65	70	technology	technology	NOUN
american_scientific_journal-7273	65	71	,	,	PUNCT
american_scientific_journal-7273	65	72	and	and	CCONJ
american_scientific_journal-7273	65	73	sciences	science	NOUN
american_scientific_journal-7273	65	74	(	(	PUNCT
american_scientific_journal-7273	65	75	asrjets	asrjet	NOUN
american_scientific_journal-7273	65	76	)	)	PUNCT
american_scientific_journal-7273	65	77	(	(	PUNCT
american_scientific_journal-7273	65	78	2022)volume	2022)volume	NUM
american_scientific_journal-7273	65	79	85,no	85,no	PROPN
american_scientific_journal-7273	65	80	1	1	NUM
american_scientific_journal-7273	65	81	,	,	PUNCT
american_scientific_journal-7273	65	82	pp	pp	ADV
american_scientific_journal-7273	65	83	116	116	NUM
american_scientific_journal-7273	65	84	-	-	SYM
american_scientific_journal-7273	65	85	143	143	NUM
american_scientific_journal-7273	65	86	121	121	NUM
american_scientific_journal-7273	65	87	figure	figure	NOUN
american_scientific_journal-7273	65	88	4	4	NUM
american_scientific_journal-7273	65	89	:	:	PUNCT
american_scientific_journal-7273	65	90	summary	summary	NOUN
american_scientific_journal-7273	65	91	of	of	ADP
american_scientific_journal-7273	65	92	the	the	DET
american_scientific_journal-7273	65	93	effects	effect	NOUN
american_scientific_journal-7273	65	94	of	of	ADP
american_scientific_journal-7273	65	95	the	the	DET
american_scientific_journal-7273	65	96	implementation	implementation	NOUN
american_scientific_journal-7273	65	97	of	of	ADP
american_scientific_journal-7273	65	98	the	the	DET
american_scientific_journal-7273	65	99	ifrs	ifrs	PROPN
american_scientific_journal-7273	65	100	16	16	NUM
american_scientific_journal-7273	65	101	standard	standard	NOUN
american_scientific_journal-7273	65	102	.	.	PUNCT
american_scientific_journal-7273	66	1	source	source	NOUN
american_scientific_journal-7273	66	2	:	:	PUNCT
american_scientific_journal-7273	67	1	[	[	X
american_scientific_journal-7273	67	2	9	9	NUM
american_scientific_journal-7273	67	3	]	]	PUNCT
american_scientific_journal-7273	67	4	.	.	PUNCT
american_scientific_journal-7273	68	1	there	there	PRON
american_scientific_journal-7273	68	2	is	be	VERB
american_scientific_journal-7273	68	3	clear	clear	ADJ
american_scientific_journal-7273	68	4	evidence	evidence	NOUN
american_scientific_journal-7273	68	5	of	of	ADP
american_scientific_journal-7273	68	6	the	the	DET
american_scientific_journal-7273	68	7	positive	positive	ADJ
american_scientific_journal-7273	68	8	impacts	impact	NOUN
american_scientific_journal-7273	68	9	of	of	ADP
american_scientific_journal-7273	68	10	the	the	DET
american_scientific_journal-7273	68	11	adoption	adoption	NOUN
american_scientific_journal-7273	68	12	of	of	ADP
american_scientific_journal-7273	68	13	the	the	DET
american_scientific_journal-7273	68	14	ifrs	ifrs	PROPN
american_scientific_journal-7273	68	15	standard	standard	NOUN
american_scientific_journal-7273	68	16	for	for	ADP
american_scientific_journal-7273	68	17	company	company	NOUN
american_scientific_journal-7273	68	18	comparison	comparison	NOUN
american_scientific_journal-7273	68	19	and	and	CCONJ
american_scientific_journal-7273	68	20	for	for	ADP
american_scientific_journal-7273	68	21	transparency	transparency	NOUN
american_scientific_journal-7273	68	22	.	.	PUNCT
american_scientific_journal-7273	69	1	in	in	ADP
american_scientific_journal-7273	69	2	contrast	contrast	NOUN
american_scientific_journal-7273	69	3	,	,	PUNCT
american_scientific_journal-7273	69	4	the	the	DET
american_scientific_journal-7273	69	5	associated	associated	ADJ
american_scientific_journal-7273	69	6	costs	cost	NOUN
american_scientific_journal-7273	69	7	and	and	CCONJ
american_scientific_journal-7273	69	8	control	control	NOUN
american_scientific_journal-7273	69	9	ability	ability	NOUN
american_scientific_journal-7273	69	10	by	by	ADP
american_scientific_journal-7273	69	11	companies	company	NOUN
american_scientific_journal-7273	69	12	and	and	CCONJ
american_scientific_journal-7273	69	13	inspection	inspection	NOUN
american_scientific_journal-7273	69	14	agencies	agency	NOUN
american_scientific_journal-7273	69	15	might	might	AUX
american_scientific_journal-7273	69	16	negatively	negatively	ADV
american_scientific_journal-7273	69	17	affect	affect	VERB
american_scientific_journal-7273	69	18	the	the	DET
american_scientific_journal-7273	69	19	company	company	NOUN
american_scientific_journal-7273	69	20	evaluation	evaluation	NOUN
american_scientific_journal-7273	69	21	.	.	PUNCT
american_scientific_journal-7273	70	1	taking	take	VERB
american_scientific_journal-7273	70	2	into	into	ADP
american_scientific_journal-7273	70	3	account	account	NOUN
american_scientific_journal-7273	70	4	both	both	CCONJ
american_scientific_journal-7273	70	5	positive	positive	ADJ
american_scientific_journal-7273	70	6	and	and	CCONJ
american_scientific_journal-7273	70	7	negative	negative	ADJ
american_scientific_journal-7273	70	8	aspects	aspect	NOUN
american_scientific_journal-7273	70	9	,	,	PUNCT
american_scientific_journal-7273	70	10	the	the	DET
american_scientific_journal-7273	70	11	studies	study	NOUN
american_scientific_journal-7273	70	12	conducted	conduct	VERB
american_scientific_journal-7273	70	13	revealed	reveal	VERB
american_scientific_journal-7273	70	14	a	a	DET
american_scientific_journal-7273	70	15	positive	positive	ADJ
american_scientific_journal-7273	70	16	impact	impact	NOUN
american_scientific_journal-7273	70	17	on	on	ADP
american_scientific_journal-7273	70	18	the	the	DET
american_scientific_journal-7273	70	19	value	value	NOUN
american_scientific_journal-7273	70	20	of	of	ADP
american_scientific_journal-7273	70	21	the	the	DET
american_scientific_journal-7273	70	22	companies	company	NOUN
american_scientific_journal-7273	70	23	that	that	PRON
american_scientific_journal-7273	70	24	adopted	adopt	VERB
american_scientific_journal-7273	70	25	this	this	DET
american_scientific_journal-7273	70	26	standard	standard	NOUN
american_scientific_journal-7273	70	27	.	.	PUNCT
american_scientific_journal-7273	71	1	in	in	ADP
american_scientific_journal-7273	71	2	the	the	DET
american_scientific_journal-7273	71	3	case	case	NOUN
american_scientific_journal-7273	71	4	of	of	ADP
american_scientific_journal-7273	71	5	ifrs	ifrs	PROPN
american_scientific_journal-7273	71	6	16	16	NUM
american_scientific_journal-7273	71	7	,	,	PUNCT
american_scientific_journal-7273	71	8	there	there	PRON
american_scientific_journal-7273	71	9	is	be	VERB
american_scientific_journal-7273	71	10	a	a	DET
american_scientific_journal-7273	71	11	change	change	NOUN
american_scientific_journal-7273	71	12	in	in	ADP
american_scientific_journal-7273	71	13	the	the	DET
american_scientific_journal-7273	71	14	financial	financial	ADJ
american_scientific_journal-7273	71	15	statements	statement	NOUN
american_scientific_journal-7273	71	16	from	from	ADP
american_scientific_journal-7273	71	17	the	the	DET
american_scientific_journal-7273	71	18	off	off	ADP
american_scientific_journal-7273	71	19	-	-	PUNCT
american_scientific_journal-7273	71	20	balance	balance	NOUN
american_scientific_journal-7273	71	21	sheet	sheet	NOUN
american_scientific_journal-7273	71	22	to	to	ADP
american_scientific_journal-7273	71	23	the	the	DET
american_scientific_journal-7273	71	24	on	on	ADP
american_scientific_journal-7273	71	25	-	-	PUNCT
american_scientific_journal-7273	71	26	balance	balance	NOUN
american_scientific_journal-7273	71	27	sheet	sheet	NOUN
american_scientific_journal-7273	71	28	record	record	NOUN
american_scientific_journal-7273	71	29	,	,	PUNCT
american_scientific_journal-7273	71	30	which	which	PRON
american_scientific_journal-7273	71	31	should	should	AUX
american_scientific_journal-7273	71	32	be	be	AUX
american_scientific_journal-7273	71	33	considered	consider	VERB
american_scientific_journal-7273	71	34	as	as	ADP
american_scientific_journal-7273	71	35	one	one	NUM
american_scientific_journal-7273	71	36	of	of	ADP
american_scientific_journal-7273	71	37	the	the	DET
american_scientific_journal-7273	71	38	factors	factor	NOUN
american_scientific_journal-7273	71	39	that	that	PRON
american_scientific_journal-7273	71	40	makes	make	VERB
american_scientific_journal-7273	71	41	the	the	DET
american_scientific_journal-7273	71	42	positive	positive	ADJ
american_scientific_journal-7273	71	43	evaluation	evaluation	NOUN
american_scientific_journal-7273	71	44	uncertain	uncertain	ADJ
american_scientific_journal-7273	71	45	regarding	regard	VERB
american_scientific_journal-7273	71	46	the	the	DET
american_scientific_journal-7273	71	47	value	value	NOUN
american_scientific_journal-7273	71	48	of	of	ADP
american_scientific_journal-7273	71	49	the	the	DET
american_scientific_journal-7273	71	50	company	company	NOUN
american_scientific_journal-7273	71	51	.	.	PUNCT
american_scientific_journal-7273	72	1	international	international	ADJ
american_scientific_journal-7273	72	2	studies	study	NOUN
american_scientific_journal-7273	72	3	support	support	VERB
american_scientific_journal-7273	72	4	expectation	expectation	NOUN
american_scientific_journal-7273	72	5	on	on	ADP
american_scientific_journal-7273	72	6	important	important	ADJ
american_scientific_journal-7273	72	7	changes	change	NOUN
american_scientific_journal-7273	72	8	due	due	ADJ
american_scientific_journal-7273	72	9	to	to	ADP
american_scientific_journal-7273	72	10	ifrs16	ifrs16	NOUN
american_scientific_journal-7273	72	11	.	.	PUNCT
american_scientific_journal-7273	73	1	[	[	X
american_scientific_journal-7273	73	2	23	23	NUM
american_scientific_journal-7273	73	3	]	]	PUNCT
american_scientific_journal-7273	73	4	performed	perform	VERB
american_scientific_journal-7273	73	5	a	a	DET
american_scientific_journal-7273	73	6	detailed	detailed	ADJ
american_scientific_journal-7273	73	7	literature	literature	NOUN
american_scientific_journal-7273	73	8	review	review	NOUN
american_scientific_journal-7273	73	9	as	as	ADV
american_scientific_journal-7273	73	10	well	well	ADV
american_scientific_journal-7273	73	11	as	as	ADP
american_scientific_journal-7273	73	12	gathered	gather	VERB
american_scientific_journal-7273	73	13	information	information	NOUN
american_scientific_journal-7273	73	14	at	at	ADP
american_scientific_journal-7273	73	15	a	a	DET
american_scientific_journal-7273	73	16	public	public	ADJ
american_scientific_journal-7273	73	17	debate	debate	NOUN
american_scientific_journal-7273	73	18	held	hold	VERB
american_scientific_journal-7273	73	19	jointly	jointly	ADV
american_scientific_journal-7273	73	20	by	by	ADP
american_scientific_journal-7273	73	21	the	the	DET
american_scientific_journal-7273	73	22	international	international	ADJ
american_scientific_journal-7273	73	23	accounting	accounting	NOUN
american_scientific_journal-7273	73	24	standards	standard	NOUN
american_scientific_journal-7273	73	25	board	board	NOUN
american_scientific_journal-7273	73	26	(	(	PUNCT
american_scientific_journal-7273	73	27	iasb	iasb	PROPN
american_scientific_journal-7273	73	28	)	)	PUNCT
american_scientific_journal-7273	73	29	and	and	CCONJ
american_scientific_journal-7273	73	30	concludes	conclude	VERB
american_scientific_journal-7273	73	31	the	the	DET
american_scientific_journal-7273	73	32	affected	affected	ADJ
american_scientific_journal-7273	73	33	parties	party	NOUN
american_scientific_journal-7273	73	34	were	be	AUX
american_scientific_journal-7273	73	35	identified	identify	VERB
american_scientific_journal-7273	73	36	as	as	ADP
american_scientific_journal-7273	73	37	lenders	lender	NOUN
american_scientific_journal-7273	73	38	,	,	PUNCT
american_scientific_journal-7273	73	39	preparers	preparer	NOUN
american_scientific_journal-7273	73	40	and	and	CCONJ
american_scientific_journal-7273	73	41	analysts	analyst	NOUN
american_scientific_journal-7273	73	42	with	with	ADP
american_scientific_journal-7273	73	43	the	the	DET
american_scientific_journal-7273	73	44	banking	banking	NOUN
american_scientific_journal-7273	73	45	and	and	CCONJ
american_scientific_journal-7273	73	46	retail	retail	ADJ
american_scientific_journal-7273	73	47	sectors	sector	NOUN
american_scientific_journal-7273	73	48	requiring	require	VERB
american_scientific_journal-7273	73	49	the	the	DET
american_scientific_journal-7273	73	50	most	most	ADJ
american_scientific_journal-7273	73	51	consideration	consideration	NOUN
american_scientific_journal-7273	73	52	.	.	PUNCT
american_scientific_journal-7273	74	1	besides	besides	ADV
american_scientific_journal-7273	74	2	,	,	PUNCT
american_scientific_journal-7273	74	3	care	care	NOUN
american_scientific_journal-7273	74	4	will	will	AUX
american_scientific_journal-7273	74	5	need	need	VERB
american_scientific_journal-7273	74	6	to	to	PART
american_scientific_journal-7273	74	7	be	be	AUX
american_scientific_journal-7273	74	8	taken	take	VERB
american_scientific_journal-7273	74	9	when	when	SCONJ
american_scientific_journal-7273	74	10	new	new	ADJ
american_scientific_journal-7273	74	11	lease	lease	NOUN
american_scientific_journal-7273	74	12	transactions	transaction	NOUN
american_scientific_journal-7273	74	13	are	be	AUX
american_scientific_journal-7273	74	14	entered	enter	VERB
american_scientific_journal-7273	74	15	into	into	ADP
american_scientific_journal-7273	74	16	so	so	SCONJ
american_scientific_journal-7273	74	17	that	that	SCONJ
american_scientific_journal-7273	74	18	the	the	DET
american_scientific_journal-7273	74	19	entity	entity	NOUN
american_scientific_journal-7273	74	20	still	still	ADV
american_scientific_journal-7273	74	21	adheres	adhere	VERB
american_scientific_journal-7273	74	22	to	to	ADP
american_scientific_journal-7273	74	23	potential	potential	ADJ
american_scientific_journal-7273	74	24	liquidity	liquidity	NOUN
american_scientific_journal-7273	74	25	and	and	CCONJ
american_scientific_journal-7273	74	26	solvency	solvency	NOUN
american_scientific_journal-7273	74	27	targets	target	NOUN
american_scientific_journal-7273	74	28	as	as	ADV
american_scientific_journal-7273	74	29	well	well	ADV
american_scientific_journal-7273	74	30	as	as	ADP
american_scientific_journal-7273	74	31	loan	loan	NOUN
american_scientific_journal-7273	74	32	covenant	covenant	NOUN
american_scientific_journal-7273	74	33	obligations	obligation	NOUN
american_scientific_journal-7273	74	34	.	.	PUNCT
american_scientific_journal-7273	75	1	finding	find	VERB
american_scientific_journal-7273	75	2	similar	similar	ADJ
american_scientific_journal-7273	75	3	results	result	NOUN
american_scientific_journal-7273	75	4	[	[	X
american_scientific_journal-7273	75	5	26	26	NUM
american_scientific_journal-7273	75	6	]	]	PUNCT
american_scientific_journal-7273	75	7	research	research	NOUN
american_scientific_journal-7273	75	8	indicates	indicate	VERB
american_scientific_journal-7273	75	9	that	that	SCONJ
american_scientific_journal-7273	75	10	ifrs	ifrs	NOUN
american_scientific_journal-7273	75	11	16	16	NUM
american_scientific_journal-7273	75	12	changes	change	NOUN
american_scientific_journal-7273	75	13	will	will	AUX
american_scientific_journal-7273	75	14	have	have	VERB
american_scientific_journal-7273	75	15	substantial	substantial	ADJ
american_scientific_journal-7273	75	16	effects	effect	NOUN
american_scientific_journal-7273	75	17	on	on	ADP
american_scientific_journal-7273	75	18	the	the	DET
american_scientific_journal-7273	75	19	presentation	presentation	NOUN
american_scientific_journal-7273	75	20	of	of	ADP
american_scientific_journal-7273	75	21	the	the	DET
american_scientific_journal-7273	75	22	financial	financial	ADJ
american_scientific_journal-7273	75	23	position	position	NOUN
american_scientific_journal-7273	75	24	and	and	CCONJ
american_scientific_journal-7273	75	25	results	result	NOUN
american_scientific_journal-7273	75	26	of	of	ADP
american_scientific_journal-7273	75	27	firms	firm	NOUN
american_scientific_journal-7273	75	28	involved	involve	VERB
american_scientific_journal-7273	75	29	.	.	PUNCT
american_scientific_journal-7273	76	1	it	it	PRON
american_scientific_journal-7273	76	2	is	be	AUX
american_scientific_journal-7273	76	3	also	also	ADV
american_scientific_journal-7273	76	4	expected	expect	VERB
american_scientific_journal-7273	76	5	that	that	SCONJ
american_scientific_journal-7273	76	6	this	this	PRON
american_scientific_journal-7273	76	7	will	will	AUX
american_scientific_journal-7273	76	8	affect	affect	VERB
american_scientific_journal-7273	76	9	decision	decision	NOUN
american_scientific_journal-7273	76	10	-	-	PUNCT
american_scientific_journal-7273	76	11	making	making	NOUN
american_scientific_journal-7273	76	12	by	by	ADP
american_scientific_journal-7273	76	13	stakeholders	stakeholder	NOUN
american_scientific_journal-7273	76	14	such	such	ADJ
american_scientific_journal-7273	76	15	as	as	ADP
american_scientific_journal-7273	76	16	boards	board	NOUN
american_scientific_journal-7273	76	17	,	,	PUNCT
american_scientific_journal-7273	76	18	managers	manager	NOUN
american_scientific_journal-7273	76	19	,	,	PUNCT
american_scientific_journal-7273	76	20	bankers	banker	NOUN
american_scientific_journal-7273	76	21	and	and	CCONJ
american_scientific_journal-7273	76	22	financial	financial	ADJ
american_scientific_journal-7273	76	23	analysts	analyst	NOUN
american_scientific_journal-7273	76	24	.	.	PUNCT
american_scientific_journal-7273	77	1	their	their	PRON
american_scientific_journal-7273	77	2	results	result	NOUN
american_scientific_journal-7273	77	3	suggest	suggest	VERB
american_scientific_journal-7273	77	4	that	that	SCONJ
american_scientific_journal-7273	77	5	the	the	DET
american_scientific_journal-7273	77	6	accounting	accounting	NOUN
american_scientific_journal-7273	77	7	treatment	treatment	NOUN
american_scientific_journal-7273	77	8	under	under	ADP
american_scientific_journal-7273	77	9	ifrs	ifrs	PROPN
american_scientific_journal-7273	77	10	16	16	NUM
american_scientific_journal-7273	77	11	contributes	contribute	VERB
american_scientific_journal-7273	77	12	to	to	ADP
american_scientific_journal-7273	77	13	the	the	DET
american_scientific_journal-7273	77	14	quality	quality	NOUN
american_scientific_journal-7273	77	15	but	but	CCONJ
american_scientific_journal-7273	77	16	not	not	PART
american_scientific_journal-7273	77	17	necessarily	necessarily	ADV
american_scientific_journal-7273	77	18	to	to	ADP
american_scientific_journal-7273	77	19	the	the	DET
american_scientific_journal-7273	77	20	ease	ease	NOUN
american_scientific_journal-7273	77	21	of	of	ADP
american_scientific_journal-7273	77	22	making	make	VERB
american_scientific_journal-7273	77	23	investment	investment	NOUN
american_scientific_journal-7273	77	24	financing	financing	NOUN
american_scientific_journal-7273	77	25	decisions	decision	NOUN
american_scientific_journal-7273	77	26	.	.	PUNCT
american_scientific_journal-7273	78	1	reference	reference	NOUN
american_scientific_journal-7273	78	2	[	[	X
american_scientific_journal-7273	78	3	1	1	NUM
american_scientific_journal-7273	78	4	]	]	PUNCT
american_scientific_journal-7273	78	5	study	study	NOUN
american_scientific_journal-7273	78	6	examined	examine	VERB
american_scientific_journal-7273	78	7	the	the	DET
american_scientific_journal-7273	78	8	justification	justification	NOUN
american_scientific_journal-7273	78	9	for	for	ADP
american_scientific_journal-7273	78	10	the	the	DET
american_scientific_journal-7273	78	11	assessment	assessment	NOUN
american_scientific_journal-7273	78	12	and	and	CCONJ
american_scientific_journal-7273	78	13	accounting	accounting	NOUN
american_scientific_journal-7273	78	14	of	of	ADP
american_scientific_journal-7273	78	15	leasing	leasing	NOUN
american_scientific_journal-7273	78	16	transactions	transaction	NOUN
american_scientific_journal-7273	78	17	in	in	ADP
american_scientific_journal-7273	78	18	line	line	NOUN
american_scientific_journal-7273	78	19	with	with	ADP
american_scientific_journal-7273	78	20	international	international	ADJ
american_scientific_journal-7273	78	21	accounting	accounting	NOUN
american_scientific_journal-7273	78	22	standards	standard	NOUN
american_scientific_journal-7273	78	23	and	and	CCONJ
american_scientific_journal-7273	78	24	identified	identify	VERB
american_scientific_journal-7273	78	25	issues	issue	NOUN
american_scientific_journal-7273	78	26	of	of	ADP
american_scientific_journal-7273	78	27	assessment	assessment	NOUN
american_scientific_journal-7273	78	28	and	and	CCONJ
american_scientific_journal-7273	78	29	reporting	reporting	NOUN
american_scientific_journal-7273	78	30	in	in	ADP
american_scientific_journal-7273	78	31	latvia	latvia	PROPN
american_scientific_journal-7273	78	32	,	,	PUNCT
american_scientific_journal-7273	78	33	possible	possible	ADJ
american_scientific_journal-7273	78	34	solutions	solution	NOUN
american_scientific_journal-7273	78	35	to	to	PART
american_scientific_journal-7273	78	36	improve	improve	VERB
american_scientific_journal-7273	78	37	the	the	DET
american_scientific_journal-7273	78	38	quality	quality	NOUN
american_scientific_journal-7273	78	39	of	of	ADP
american_scientific_journal-7273	78	40	leasing	leasing	NOUN
american_scientific_journal-7273	78	41	transactions	transaction	NOUN
american_scientific_journal-7273	78	42	have	have	AUX
american_scientific_journal-7273	78	43	been	be	AUX
american_scientific_journal-7273	78	44	worked	work	VERB
american_scientific_journal-7273	78	45	out	out	ADP
american_scientific_journal-7273	78	46	.	.	PUNCT
american_scientific_journal-7273	79	1	american	american	ADJ
american_scientific_journal-7273	79	2	academic	academic	ADJ
american_scientific_journal-7273	79	3	scientific	scientific	ADJ
american_scientific_journal-7273	79	4	research	research	NOUN
american_scientific_journal-7273	79	5	journal	journal	NOUN
american_scientific_journal-7273	79	6	for	for	ADP
american_scientific_journal-7273	79	7	engineering	engineering	NOUN
american_scientific_journal-7273	79	8	,	,	PUNCT
american_scientific_journal-7273	79	9	technology	technology	NOUN
american_scientific_journal-7273	79	10	,	,	PUNCT
american_scientific_journal-7273	79	11	and	and	CCONJ
american_scientific_journal-7273	79	12	sciences	science	NOUN
american_scientific_journal-7273	79	13	(	(	PUNCT
american_scientific_journal-7273	79	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	79	15	)	)	PUNCT
american_scientific_journal-7273	79	16	(	(	PUNCT
american_scientific_journal-7273	79	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	79	18	85,no	85,no	PROPN
american_scientific_journal-7273	79	19	1	1	NUM
american_scientific_journal-7273	79	20	,	,	PUNCT
american_scientific_journal-7273	79	21	pp	pp	ADV
american_scientific_journal-7273	79	22	116	116	NUM
american_scientific_journal-7273	79	23	-	-	SYM
american_scientific_journal-7273	79	24	143	143	NUM
american_scientific_journal-7273	79	25	122	122	NUM
american_scientific_journal-7273	79	26	therefore	therefore	ADV
american_scientific_journal-7273	79	27	,	,	PUNCT
american_scientific_journal-7273	79	28	ifrs	ifrs	PROPN
american_scientific_journal-7273	79	29	16	16	NUM
american_scientific_journal-7273	79	30	is	be	AUX
american_scientific_journal-7273	79	31	expected	expect	VERB
american_scientific_journal-7273	79	32	to	to	PART
american_scientific_journal-7273	79	33	cause	cause	VERB
american_scientific_journal-7273	79	34	strong	strong	ADJ
american_scientific_journal-7273	79	35	impact	impact	NOUN
american_scientific_journal-7273	79	36	for	for	ADP
american_scientific_journal-7273	79	37	companies	company	NOUN
american_scientific_journal-7273	79	38	with	with	ADP
american_scientific_journal-7273	79	39	intensive	intensive	ADJ
american_scientific_journal-7273	79	40	use	use	NOUN
american_scientific_journal-7273	79	41	of	of	ADP
american_scientific_journal-7273	79	42	mobile	mobile	ADJ
american_scientific_journal-7273	79	43	assets	asset	NOUN
american_scientific_journal-7273	79	44	,	,	PUNCT
american_scientific_journal-7273	79	45	object	object	NOUN
american_scientific_journal-7273	79	46	of	of	ADP
american_scientific_journal-7273	79	47	analysis	analysis	NOUN
american_scientific_journal-7273	79	48	for	for	ADP
american_scientific_journal-7273	79	49	the	the	DET
american_scientific_journal-7273	79	50	present	present	ADJ
american_scientific_journal-7273	79	51	research	research	NOUN
american_scientific_journal-7273	79	52	.	.	PUNCT
american_scientific_journal-7273	80	1	3	3	X
american_scientific_journal-7273	80	2	.	.	X
american_scientific_journal-7273	80	3	research	research	NOUN
american_scientific_journal-7273	80	4	methodology	methodology	NOUN
american_scientific_journal-7273	80	5	the	the	DET
american_scientific_journal-7273	80	6	research	research	NOUN
american_scientific_journal-7273	80	7	method	method	NOUN
american_scientific_journal-7273	80	8	adopted	adopt	VERB
american_scientific_journal-7273	80	9	was	be	AUX
american_scientific_journal-7273	80	10	the	the	DET
american_scientific_journal-7273	80	11	event	event	NOUN
american_scientific_journal-7273	80	12	study	study	NOUN
american_scientific_journal-7273	80	13	which	which	PRON
american_scientific_journal-7273	80	14	,	,	PUNCT
american_scientific_journal-7273	80	15	as	as	SCONJ
american_scientific_journal-7273	80	16	stated	state	VERB
american_scientific_journal-7273	80	17	by	by	ADP
american_scientific_journal-7273	80	18	[	[	X
american_scientific_journal-7273	80	19	3	3	X
american_scientific_journal-7273	80	20	]	]	PUNCT
american_scientific_journal-7273	80	21	consists	consist	VERB
american_scientific_journal-7273	80	22	in	in	ADP
american_scientific_journal-7273	80	23	defining	define	VERB
american_scientific_journal-7273	80	24	the	the	DET
american_scientific_journal-7273	80	25	event	event	NOUN
american_scientific_journal-7273	80	26	,	,	PUNCT
american_scientific_journal-7273	80	27	calculating	calculate	VERB
american_scientific_journal-7273	80	28	the	the	DET
american_scientific_journal-7273	80	29	standard	standard	ADJ
american_scientific_journal-7273	80	30	return	return	NOUN
american_scientific_journal-7273	80	31	of	of	ADP
american_scientific_journal-7273	80	32	the	the	DET
american_scientific_journal-7273	80	33	actions	action	NOUN
american_scientific_journal-7273	80	34	in	in	ADP
american_scientific_journal-7273	80	35	the	the	DET
american_scientific_journal-7273	80	36	period	period	NOUN
american_scientific_journal-7273	80	37	before	before	ADP
american_scientific_journal-7273	80	38	the	the	DET
american_scientific_journal-7273	80	39	event	event	NOUN
american_scientific_journal-7273	80	40	,	,	PUNCT
american_scientific_journal-7273	80	41	estimating	estimate	VERB
american_scientific_journal-7273	80	42	the	the	DET
american_scientific_journal-7273	80	43	standard	standard	NOUN
american_scientific_journal-7273	80	44	in	in	ADP
american_scientific_journal-7273	80	45	the	the	DET
american_scientific_journal-7273	80	46	postevent	postevent	ADJ
american_scientific_journal-7273	80	47	period	period	NOUN
american_scientific_journal-7273	80	48	,	,	PUNCT
american_scientific_journal-7273	80	49	and	and	CCONJ
american_scientific_journal-7273	80	50	comparing	compare	VERB
american_scientific_journal-7273	80	51	it	it	PRON
american_scientific_journal-7273	80	52	with	with	ADP
american_scientific_journal-7273	80	53	the	the	DET
american_scientific_journal-7273	80	54	actual	actual	ADJ
american_scientific_journal-7273	80	55	return	return	NOUN
american_scientific_journal-7273	80	56	of	of	ADP
american_scientific_journal-7273	80	57	the	the	DET
american_scientific_journal-7273	80	58	current	current	ADJ
american_scientific_journal-7273	80	59	period	period	NOUN
american_scientific_journal-7273	80	60	.	.	PUNCT
american_scientific_journal-7273	81	1	these	these	DET
american_scientific_journal-7273	81	2	events	event	NOUN
american_scientific_journal-7273	81	3	are	be	AUX
american_scientific_journal-7273	81	4	separated	separate	VERB
american_scientific_journal-7273	81	5	by	by	ADP
american_scientific_journal-7273	81	6	dates	date	NOUN
american_scientific_journal-7273	81	7	within	within	ADP
american_scientific_journal-7273	81	8	the	the	DET
american_scientific_journal-7273	81	9	event	event	NOUN
american_scientific_journal-7273	81	10	,	,	PUNCT
american_scientific_journal-7273	81	11	estimate	estimate	INTJ
american_scientific_journal-7273	81	12	(	(	PUNCT
american_scientific_journal-7273	81	13	of	of	ADP
american_scientific_journal-7273	81	14	the	the	DET
american_scientific_journal-7273	81	15	standard	standard	NOUN
american_scientific_journal-7273	81	16	)	)	PUNCT
american_scientific_journal-7273	81	17	,	,	PUNCT
american_scientific_journal-7273	81	18	and	and	CCONJ
american_scientific_journal-7273	81	19	post	post	ADJ
american_scientific_journal-7273	81	20	-	-	ADJ
american_scientific_journal-7273	81	21	event	event	ADJ
american_scientific_journal-7273	81	22	windows	window	NOUN
american_scientific_journal-7273	81	23	.	.	PUNCT
american_scientific_journal-7273	82	1	3.1	3.1	NUM
american_scientific_journal-7273	82	2	event	event	NOUN
american_scientific_journal-7273	82	3	study	study	NOUN
american_scientific_journal-7273	82	4	in	in	ADP
american_scientific_journal-7273	82	5	order	order	NOUN
american_scientific_journal-7273	82	6	to	to	PART
american_scientific_journal-7273	82	7	carry	carry	VERB
american_scientific_journal-7273	82	8	out	out	ADP
american_scientific_journal-7273	82	9	the	the	DET
american_scientific_journal-7273	82	10	investigations	investigation	NOUN
american_scientific_journal-7273	82	11	,	,	PUNCT
american_scientific_journal-7273	82	12	we	we	PRON
american_scientific_journal-7273	82	13	have	have	AUX
american_scientific_journal-7273	82	14	followed	follow	VERB
american_scientific_journal-7273	82	15	the	the	DET
american_scientific_journal-7273	82	16	script	script	NOUN
american_scientific_journal-7273	82	17	indicated	indicate	VERB
american_scientific_journal-7273	82	18	by	by	ADP
american_scientific_journal-7273	82	19	[	[	X
american_scientific_journal-7273	82	20	3	3	X
american_scientific_journal-7273	82	21	]	]	PUNCT
american_scientific_journal-7273	82	22	for	for	ADP
american_scientific_journal-7273	82	23	the	the	DET
american_scientific_journal-7273	82	24	event	event	NOUN
american_scientific_journal-7273	82	25	study	study	NOUN
american_scientific_journal-7273	82	26	.	.	PUNCT
american_scientific_journal-7273	83	1	the	the	DET
american_scientific_journal-7273	83	2	basic	basic	ADJ
american_scientific_journal-7273	83	3	procedures	procedure	NOUN
american_scientific_journal-7273	83	4	for	for	ADP
american_scientific_journal-7273	83	5	conducting	conduct	VERB
american_scientific_journal-7273	83	6	an	an	DET
american_scientific_journal-7273	83	7	event	event	NOUN
american_scientific_journal-7273	83	8	study	study	NOUN
american_scientific_journal-7273	83	9	are	be	AUX
american_scientific_journal-7273	83	10	divided	divide	VERB
american_scientific_journal-7273	83	11	into	into	ADP
american_scientific_journal-7273	83	12	seven	seven	NUM
american_scientific_journal-7273	83	13	stages	stage	NOUN
american_scientific_journal-7273	83	14	:	:	PUNCT
american_scientific_journal-7273	83	15	1	1	X
american_scientific_journal-7273	83	16	.	.	X
american_scientific_journal-7273	83	17	definition	definition	NOUN
american_scientific_journal-7273	83	18	of	of	ADP
american_scientific_journal-7273	83	19	event	event	NOUN
american_scientific_journal-7273	83	20	2	2	NUM
american_scientific_journal-7273	83	21	.	.	PUNCT
american_scientific_journal-7273	83	22	selection	selection	NOUN
american_scientific_journal-7273	83	23	criteria	criterion	NOUN
american_scientific_journal-7273	83	24	3	3	NUM
american_scientific_journal-7273	84	1	.	.	X
american_scientific_journal-7273	84	2	measurement	measurement	NOUN
american_scientific_journal-7273	84	3	of	of	ADP
american_scientific_journal-7273	84	4	normal	normal	ADJ
american_scientific_journal-7273	84	5	and	and	CCONJ
american_scientific_journal-7273	84	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	84	7	returns	return	NOUN
american_scientific_journal-7273	84	8	4	4	NUM
american_scientific_journal-7273	84	9	.	.	PUNCT
american_scientific_journal-7273	84	10	estimation	estimation	NOUN
american_scientific_journal-7273	84	11	procedure	procedure	NOUN
american_scientific_journal-7273	84	12	5	5	NUM
american_scientific_journal-7273	84	13	.	.	PUNCT
american_scientific_journal-7273	84	14	test	test	NOUN
american_scientific_journal-7273	84	15	procedure	procedure	NOUN
american_scientific_journal-7273	84	16	6	6	NUM
american_scientific_journal-7273	84	17	.	.	PUNCT
american_scientific_journal-7273	85	1	empirical	empirical	ADJ
american_scientific_journal-7273	85	2	results	result	NOUN
american_scientific_journal-7273	85	3	7	7	NUM
american_scientific_journal-7273	85	4	.	.	PUNCT
american_scientific_journal-7273	85	5	interpretation	interpretation	NOUN
american_scientific_journal-7273	85	6	/	/	SYM
american_scientific_journal-7273	85	7	conclusion	conclusion	NOUN
american_scientific_journal-7273	85	8	3.1.1	3.1.1	NUM
american_scientific_journal-7273	85	9	event	event	NOUN
american_scientific_journal-7273	85	10	definition	definition	NOUN
american_scientific_journal-7273	85	11	among	among	ADP
american_scientific_journal-7273	85	12	the	the	DET
american_scientific_journal-7273	85	13	events	event	NOUN
american_scientific_journal-7273	85	14	of	of	ADP
american_scientific_journal-7273	85	15	the	the	DET
american_scientific_journal-7273	85	16	chronology	chronology	NOUN
american_scientific_journal-7273	85	17	of	of	ADP
american_scientific_journal-7273	85	18	the	the	DET
american_scientific_journal-7273	85	19	ifrs	ifrs	PROPN
american_scientific_journal-7273	85	20	16	16	NUM
american_scientific_journal-7273	85	21	standard	standard	NOUN
american_scientific_journal-7273	85	22	presented	present	VERB
american_scientific_journal-7273	85	23	in	in	ADP
american_scientific_journal-7273	85	24	this	this	DET
american_scientific_journal-7273	85	25	work	work	NOUN
american_scientific_journal-7273	85	26	,	,	PUNCT
american_scientific_journal-7273	85	27	the	the	DET
american_scientific_journal-7273	85	28	definitive	definitive	ADJ
american_scientific_journal-7273	85	29	publication	publication	NOUN
american_scientific_journal-7273	85	30	of	of	ADP
american_scientific_journal-7273	85	31	the	the	DET
american_scientific_journal-7273	85	32	standard	standard	NOUN
american_scientific_journal-7273	85	33	on	on	ADP
american_scientific_journal-7273	85	34	january	january	PROPN
american_scientific_journal-7273	85	35	13	13	NUM
american_scientific_journal-7273	85	36	,	,	PUNCT
american_scientific_journal-7273	85	37	2016	2016	NUM
american_scientific_journal-7273	85	38	is	be	AUX
american_scientific_journal-7273	85	39	the	the	DET
american_scientific_journal-7273	85	40	one	one	NOUN
american_scientific_journal-7273	85	41	with	with	ADP
american_scientific_journal-7273	85	42	the	the	DET
american_scientific_journal-7273	85	43	highest	high	ADJ
american_scientific_journal-7273	85	44	impact	impact	NOUN
american_scientific_journal-7273	85	45	upon	upon	SCONJ
american_scientific_journal-7273	85	46	the	the	DET
american_scientific_journal-7273	85	47	value	value	NOUN
american_scientific_journal-7273	85	48	of	of	ADP
american_scientific_journal-7273	85	49	the	the	DET
american_scientific_journal-7273	85	50	shares	share	NOUN
american_scientific_journal-7273	85	51	.	.	PUNCT
american_scientific_journal-7273	86	1	it	it	PRON
american_scientific_journal-7273	86	2	is	be	AUX
american_scientific_journal-7273	86	3	on	on	ADP
american_scientific_journal-7273	86	4	this	this	DET
american_scientific_journal-7273	86	5	date	date	NOUN
american_scientific_journal-7273	86	6	that	that	PRON
american_scientific_journal-7273	86	7	the	the	DET
american_scientific_journal-7273	86	8	ifrs	ifrs	NOUN
american_scientific_journal-7273	86	9	made	make	VERB
american_scientific_journal-7273	86	10	public	public	ADJ
american_scientific_journal-7273	86	11	the	the	DET
american_scientific_journal-7273	86	12	standard	standard	NOUN
american_scientific_journal-7273	86	13	and	and	CCONJ
american_scientific_journal-7273	86	14	its	its	PRON
american_scientific_journal-7273	86	15	date	date	NOUN
american_scientific_journal-7273	86	16	of	of	ADP
american_scientific_journal-7273	86	17	implementation	implementation	NOUN
american_scientific_journal-7273	86	18	,	,	PUNCT
american_scientific_journal-7273	86	19	being	be	AUX
american_scientific_journal-7273	86	20	also	also	ADV
american_scientific_journal-7273	86	21	the	the	DET
american_scientific_journal-7273	86	22	date	date	NOUN
american_scientific_journal-7273	86	23	in	in	ADP
american_scientific_journal-7273	86	24	which	which	PRON
american_scientific_journal-7273	86	25	all	all	DET
american_scientific_journal-7273	86	26	the	the	DET
american_scientific_journal-7273	86	27	parameters	parameter	NOUN
american_scientific_journal-7273	86	28	that	that	PRON
american_scientific_journal-7273	86	29	evaluate	evaluate	VERB
american_scientific_journal-7273	86	30	the	the	DET
american_scientific_journal-7273	86	31	effects	effect	NOUN
american_scientific_journal-7273	86	32	in	in	ADP
american_scientific_journal-7273	86	33	the	the	DET
american_scientific_journal-7273	86	34	companies	company	NOUN
american_scientific_journal-7273	86	35	were	be	AUX
american_scientific_journal-7273	86	36	disclosed	disclose	VERB
american_scientific_journal-7273	86	37	.	.	PUNCT
american_scientific_journal-7273	87	1	another	another	DET
american_scientific_journal-7273	87	2	date	date	NOUN
american_scientific_journal-7273	87	3	considered	consider	VERB
american_scientific_journal-7273	87	4	for	for	ADP
american_scientific_journal-7273	87	5	the	the	DET
american_scientific_journal-7273	87	6	study	study	NOUN
american_scientific_journal-7273	87	7	is	be	AUX
american_scientific_journal-7273	87	8	january	january	PROPN
american_scientific_journal-7273	87	9	1	1	NUM
american_scientific_journal-7273	87	10	,	,	PUNCT
american_scientific_journal-7273	87	11	2019	2019	NUM
american_scientific_journal-7273	87	12	.	.	PUNCT
american_scientific_journal-7273	88	1	the	the	DET
american_scientific_journal-7273	88	2	effects	effect	NOUN
american_scientific_journal-7273	88	3	were	be	AUX
american_scientific_journal-7273	88	4	already	already	ADV
american_scientific_journal-7273	88	5	known	know	VERB
american_scientific_journal-7273	88	6	,	,	PUNCT
american_scientific_journal-7273	88	7	although	although	SCONJ
american_scientific_journal-7273	88	8	on	on	ADP
american_scientific_journal-7273	88	9	this	this	DET
american_scientific_journal-7273	88	10	date	date	NOUN
american_scientific_journal-7273	88	11	the	the	DET
american_scientific_journal-7273	88	12	companies	company	NOUN
american_scientific_journal-7273	88	13	started	start	VERB
american_scientific_journal-7273	88	14	to	to	PART
american_scientific_journal-7273	88	15	record	record	VERB
american_scientific_journal-7273	88	16	the	the	DET
american_scientific_journal-7273	88	17	new	new	ADJ
american_scientific_journal-7273	88	18	operating	operate	VERB
american_scientific_journal-7273	88	19	leasing	leasing	NOUN
american_scientific_journal-7273	88	20	according	accord	VERB
american_scientific_journal-7273	88	21	to	to	ADP
american_scientific_journal-7273	88	22	the	the	DET
american_scientific_journal-7273	88	23	determinations	determination	NOUN
american_scientific_journal-7273	88	24	of	of	ADP
american_scientific_journal-7273	88	25	ifrs	ifrs	PROPN
american_scientific_journal-7273	88	26	16	16	NUM
american_scientific_journal-7273	88	27	.	.	PUNCT
american_scientific_journal-7273	89	1	in	in	ADP
american_scientific_journal-7273	89	2	addition	addition	NOUN
american_scientific_journal-7273	89	3	,	,	PUNCT
american_scientific_journal-7273	89	4	the	the	DET
american_scientific_journal-7273	89	5	companies	company	NOUN
american_scientific_journal-7273	89	6	that	that	PRON
american_scientific_journal-7273	89	7	opted	opt	VERB
american_scientific_journal-7273	89	8	for	for	ADP
american_scientific_journal-7273	89	9	the	the	DET
american_scientific_journal-7273	89	10	retrospective	retrospective	ADJ
american_scientific_journal-7273	89	11	approach	approach	NOUN
american_scientific_journal-7273	89	12	in	in	ADP
american_scientific_journal-7273	89	13	the	the	DET
american_scientific_journal-7273	89	14	classification	classification	NOUN
american_scientific_journal-7273	89	15	of	of	ADP
american_scientific_journal-7273	89	16	operating	operate	VERB
american_scientific_journal-7273	89	17	leasing	leasing	NOUN
american_scientific_journal-7273	89	18	carried	carry	VERB
american_scientific_journal-7273	89	19	out	out	ADP
american_scientific_journal-7273	89	20	until	until	ADP
american_scientific_journal-7273	89	21	december	december	PROPN
american_scientific_journal-7273	89	22	31	31	NUM
american_scientific_journal-7273	89	23	,	,	PUNCT
american_scientific_journal-7273	89	24	2018	2018	NUM
american_scientific_journal-7273	89	25	,	,	PUNCT
american_scientific_journal-7273	89	26	needed	need	VERB
american_scientific_journal-7273	89	27	to	to	PART
american_scientific_journal-7273	89	28	disclose	disclose	VERB
american_scientific_journal-7273	89	29	the	the	DET
american_scientific_journal-7273	89	30	financial	financial	ADJ
american_scientific_journal-7273	89	31	statements	statement	NOUN
american_scientific_journal-7273	89	32	of	of	ADP
american_scientific_journal-7273	89	33	the	the	DET
american_scientific_journal-7273	89	34	beginning	beginning	NOUN
american_scientific_journal-7273	89	35	of	of	ADP
american_scientific_journal-7273	89	36	the	the	DET
american_scientific_journal-7273	89	37	period	period	NOUN
american_scientific_journal-7273	89	38	by	by	ADP
american_scientific_journal-7273	89	39	accounting	accounting	NOUN
american_scientific_journal-7273	89	40	reclassification	reclassification	NOUN
american_scientific_journal-7273	89	41	,	,	PUNCT
american_scientific_journal-7273	89	42	according	accord	VERB
american_scientific_journal-7273	89	43	to	to	ADP
american_scientific_journal-7273	89	44	the	the	DET
american_scientific_journal-7273	89	45	requirements	requirement	NOUN
american_scientific_journal-7273	89	46	of	of	ADP
american_scientific_journal-7273	89	47	the	the	DET
american_scientific_journal-7273	89	48	ias	ias	PROPN
american_scientific_journal-7273	89	49	1	1	NUM
american_scientific_journal-7273	89	50	.	.	PUNCT
american_scientific_journal-7273	89	51	american	american	ADJ
american_scientific_journal-7273	89	52	academic	academic	ADJ
american_scientific_journal-7273	89	53	scientific	scientific	ADJ
american_scientific_journal-7273	89	54	research	research	NOUN
american_scientific_journal-7273	89	55	journal	journal	NOUN
american_scientific_journal-7273	89	56	for	for	ADP
american_scientific_journal-7273	89	57	engineering	engineering	NOUN
american_scientific_journal-7273	89	58	,	,	PUNCT
american_scientific_journal-7273	89	59	technology	technology	NOUN
american_scientific_journal-7273	89	60	,	,	PUNCT
american_scientific_journal-7273	89	61	and	and	CCONJ
american_scientific_journal-7273	89	62	sciences	science	NOUN
american_scientific_journal-7273	89	63	(	(	PUNCT
american_scientific_journal-7273	89	64	asrjets	asrjet	NOUN
american_scientific_journal-7273	89	65	)	)	PUNCT
american_scientific_journal-7273	89	66	(	(	PUNCT
american_scientific_journal-7273	89	67	2022)volume	2022)volume	NUM
american_scientific_journal-7273	89	68	85,no	85,no	PROPN
american_scientific_journal-7273	89	69	1	1	NUM
american_scientific_journal-7273	89	70	,	,	PUNCT
american_scientific_journal-7273	89	71	pp	pp	ADV
american_scientific_journal-7273	89	72	116	116	NUM
american_scientific_journal-7273	89	73	-	-	SYM
american_scientific_journal-7273	89	74	143	143	NUM
american_scientific_journal-7273	89	75	123	123	NUM
american_scientific_journal-7273	89	76	3.1.2	3.1.2	NUM
american_scientific_journal-7273	89	77	windows	window	NOUN
american_scientific_journal-7273	89	78	of	of	ADP
american_scientific_journal-7273	89	79	the	the	DET
american_scientific_journal-7273	89	80	event	event	NOUN
american_scientific_journal-7273	89	81	study	study	NOUN
american_scientific_journal-7273	89	82	there	there	PRON
american_scientific_journal-7273	89	83	is	be	VERB
american_scientific_journal-7273	89	84	a	a	DET
american_scientific_journal-7273	89	85	wide	wide	ADJ
american_scientific_journal-7273	89	86	variety	variety	NOUN
american_scientific_journal-7273	89	87	of	of	ADP
american_scientific_journal-7273	89	88	dates	date	NOUN
american_scientific_journal-7273	89	89	used	use	VERB
american_scientific_journal-7273	89	90	[	[	PUNCT
american_scientific_journal-7273	89	91	2	2	NUM
american_scientific_journal-7273	89	92	]	]	PUNCT
american_scientific_journal-7273	89	93	used	use	VERB
american_scientific_journal-7273	89	94	the	the	DET
american_scientific_journal-7273	89	95	sales	sale	NOUN
american_scientific_journal-7273	89	96	window	window	NOUN
american_scientific_journal-7273	89	97	of	of	ADP
american_scientific_journal-7273	89	98	d+20	d+20	NOUN
american_scientific_journal-7273	89	99	and	and	CCONJ
american_scientific_journal-7273	89	100	d-20	d-20	VERB
american_scientific_journal-7273	89	101	with	with	ADP
american_scientific_journal-7273	89	102	estimation	estimation	NOUN
american_scientific_journal-7273	89	103	and	and	CCONJ
american_scientific_journal-7273	89	104	comparison	comparison	NOUN
american_scientific_journal-7273	89	105	windows	window	NOUN
american_scientific_journal-7273	89	106	of	of	ADP
american_scientific_journal-7273	89	107	111	111	NUM
american_scientific_journal-7273	89	108	and	and	CCONJ
american_scientific_journal-7273	89	109	91	91	NUM
american_scientific_journal-7273	89	110	days	day	NOUN
american_scientific_journal-7273	89	111	,	,	PUNCT
american_scientific_journal-7273	89	112	respectively	respectively	ADV
american_scientific_journal-7273	89	113	,	,	PUNCT
american_scientific_journal-7273	89	114	for	for	ADP
american_scientific_journal-7273	89	115	analysis	analysis	NOUN
american_scientific_journal-7273	89	116	of	of	ADP
american_scientific_journal-7273	89	117	the	the	DET
american_scientific_journal-7273	89	118	effects	effect	NOUN
american_scientific_journal-7273	89	119	of	of	ADP
american_scientific_journal-7273	89	120	the	the	DET
american_scientific_journal-7273	89	121	acquisition	acquisition	NOUN
american_scientific_journal-7273	89	122	and	and	CCONJ
american_scientific_journal-7273	89	123	merging	merging	NOUN
american_scientific_journal-7273	89	124	processes	process	NOUN
american_scientific_journal-7273	89	125	on	on	ADP
american_scientific_journal-7273	89	126	the	the	DET
american_scientific_journal-7273	89	127	value	value	NOUN
american_scientific_journal-7273	89	128	of	of	ADP
american_scientific_journal-7273	89	129	the	the	DET
american_scientific_journal-7273	89	130	companies	company	NOUN
american_scientific_journal-7273	89	131	[	[	X
american_scientific_journal-7273	89	132	22	22	NUM
american_scientific_journal-7273	89	133	]	]	PUNCT
american_scientific_journal-7273	89	134	considered	consider	VERB
american_scientific_journal-7273	89	135	d-1	d-1	NOUN
american_scientific_journal-7273	89	136	and	and	CCONJ
american_scientific_journal-7273	89	137	d+1	d+1	PROPN
american_scientific_journal-7273	89	138	for	for	ADP
american_scientific_journal-7273	89	139	the	the	DET
american_scientific_journal-7273	89	140	event	event	NOUN
american_scientific_journal-7273	89	141	window	window	NOUN
american_scientific_journal-7273	89	142	in	in	ADP
american_scientific_journal-7273	89	143	the	the	DET
american_scientific_journal-7273	89	144	study	study	NOUN
american_scientific_journal-7273	89	145	of	of	ADP
american_scientific_journal-7273	89	146	stock	stock	NOUN
american_scientific_journal-7273	89	147	variation	variation	NOUN
american_scientific_journal-7273	89	148	in	in	ADP
american_scientific_journal-7273	89	149	the	the	DET
american_scientific_journal-7273	89	150	indian	indian	ADJ
american_scientific_journal-7273	89	151	market	market	NOUN
american_scientific_journal-7273	89	152	,	,	PUNCT
american_scientific_journal-7273	89	153	with	with	ADP
american_scientific_journal-7273	89	154	estimation	estimation	NOUN
american_scientific_journal-7273	89	155	and	and	CCONJ
american_scientific_journal-7273	89	156	post	post	ADJ
american_scientific_journal-7273	89	157	-	-	ADJ
american_scientific_journal-7273	89	158	event	event	ADJ
american_scientific_journal-7273	89	159	windows	window	NOUN
american_scientific_journal-7273	89	160	of	of	ADP
american_scientific_journal-7273	89	161	d-5	d-5	NOUN
american_scientific_journal-7273	89	162	and	and	CCONJ
american_scientific_journal-7273	89	163	d+5	d+5	PROPN
american_scientific_journal-7273	89	164	.	.	PUNCT
american_scientific_journal-7273	90	1	the	the	DET
american_scientific_journal-7273	90	2	work	work	NOUN
american_scientific_journal-7273	90	3	of	of	ADP
american_scientific_journal-7273	90	4	[	[	X
american_scientific_journal-7273	90	5	3	3	NUM
american_scientific_journal-7273	90	6	]	]	PUNCT
american_scientific_journal-7273	90	7	indicated	indicate	VERB
american_scientific_journal-7273	90	8	that	that	SCONJ
american_scientific_journal-7273	90	9	for	for	ADP
american_scientific_journal-7273	90	10	events	event	NOUN
american_scientific_journal-7273	90	11	of	of	ADP
american_scientific_journal-7273	90	12	known	know	VERB
american_scientific_journal-7273	90	13	date	date	NOUN
american_scientific_journal-7273	90	14	and	and	CCONJ
american_scientific_journal-7273	90	15	actions	action	NOUN
american_scientific_journal-7273	90	16	,	,	PUNCT
american_scientific_journal-7273	90	17	the	the	DET
american_scientific_journal-7273	90	18	event	event	NOUN
american_scientific_journal-7273	90	19	window	window	NOUN
american_scientific_journal-7273	90	20	can	can	AUX
american_scientific_journal-7273	90	21	only	only	ADV
american_scientific_journal-7273	90	22	be	be	AUX
american_scientific_journal-7273	90	23	the	the	DET
american_scientific_journal-7273	90	24	date	date	NOUN
american_scientific_journal-7273	90	25	of	of	ADP
american_scientific_journal-7273	90	26	the	the	DET
american_scientific_journal-7273	90	27	event	event	NOUN
american_scientific_journal-7273	90	28	.	.	PUNCT
american_scientific_journal-7273	91	1	in	in	ADP
american_scientific_journal-7273	91	2	the	the	DET
american_scientific_journal-7273	91	3	case	case	NOUN
american_scientific_journal-7273	91	4	of	of	ADP
american_scientific_journal-7273	91	5	news	news	NOUN
american_scientific_journal-7273	91	6	disclosure	disclosure	NOUN
american_scientific_journal-7273	91	7	events	event	NOUN
american_scientific_journal-7273	91	8	,	,	PUNCT
american_scientific_journal-7273	91	9	the	the	DET
american_scientific_journal-7273	91	10	authors	author	NOUN
american_scientific_journal-7273	91	11	advised	advise	VERB
american_scientific_journal-7273	91	12	that	that	SCONJ
american_scientific_journal-7273	91	13	the	the	DET
american_scientific_journal-7273	91	14	event	event	NOUN
american_scientific_journal-7273	91	15	window	window	NOUN
american_scientific_journal-7273	91	16	should	should	AUX
american_scientific_journal-7273	91	17	use	use	VERB
american_scientific_journal-7273	91	18	a	a	DET
american_scientific_journal-7273	91	19	deadline	deadline	NOUN
american_scientific_journal-7273	91	20	that	that	PRON
american_scientific_journal-7273	91	21	minimizes	minimize	VERB
american_scientific_journal-7273	91	22	the	the	DET
american_scientific_journal-7273	91	23	possibility	possibility	NOUN
american_scientific_journal-7273	91	24	of	of	ADP
american_scientific_journal-7273	91	25	privileged	privileged	ADJ
american_scientific_journal-7273	91	26	information	information	NOUN
american_scientific_journal-7273	91	27	and	and	CCONJ
american_scientific_journal-7273	91	28	the	the	DET
american_scientific_journal-7273	91	29	delay	delay	NOUN
american_scientific_journal-7273	91	30	in	in	ADP
american_scientific_journal-7273	91	31	the	the	DET
american_scientific_journal-7273	91	32	reaction	reaction	NOUN
american_scientific_journal-7273	91	33	of	of	ADP
american_scientific_journal-7273	91	34	participants	participant	NOUN
american_scientific_journal-7273	91	35	.	.	PUNCT
american_scientific_journal-7273	92	1	in	in	ADP
american_scientific_journal-7273	92	2	this	this	DET
american_scientific_journal-7273	92	3	research	research	NOUN
american_scientific_journal-7273	92	4	,	,	PUNCT
american_scientific_journal-7273	92	5	the	the	DET
american_scientific_journal-7273	92	6	event	event	NOUN
american_scientific_journal-7273	92	7	window	window	NOUN
american_scientific_journal-7273	92	8	was	be	AUX
american_scientific_journal-7273	92	9	d-1	d-1	NOUN
american_scientific_journal-7273	92	10	and	and	CCONJ
american_scientific_journal-7273	92	11	d+1	d+1	PROPN
american_scientific_journal-7273	92	12	with	with	ADP
american_scientific_journal-7273	92	13	a	a	DET
american_scientific_journal-7273	92	14	5	5	NUM
american_scientific_journal-7273	92	15	-	-	PUNCT
american_scientific_journal-7273	92	16	day	day	NOUN
american_scientific_journal-7273	92	17	estimate	estimate	NOUN
american_scientific_journal-7273	92	18	and	and	CCONJ
american_scientific_journal-7273	92	19	the	the	DET
american_scientific_journal-7273	92	20	comparison	comparison	NOUN
american_scientific_journal-7273	92	21	window	window	NOUN
american_scientific_journal-7273	92	22	was	be	AUX
american_scientific_journal-7273	92	23	d-5	d-5	NOUN
american_scientific_journal-7273	92	24	and	and	CCONJ
american_scientific_journal-7273	92	25	d+5	d+5	PROPN
american_scientific_journal-7273	92	26	,	,	PUNCT
american_scientific_journal-7273	92	27	considering	consider	VERB
american_scientific_journal-7273	92	28	that	that	SCONJ
american_scientific_journal-7273	92	29	the	the	DET
american_scientific_journal-7273	92	30	disclosure	disclosure	NOUN
american_scientific_journal-7273	92	31	and	and	CCONJ
american_scientific_journal-7273	92	32	implementation	implementation	NOUN
american_scientific_journal-7273	92	33	of	of	ADP
american_scientific_journal-7273	92	34	the	the	DET
american_scientific_journal-7273	92	35	standard	standard	NOUN
american_scientific_journal-7273	92	36	has	have	VERB
american_scientific_journal-7273	92	37	a	a	DET
american_scientific_journal-7273	92	38	defined	define	VERB
american_scientific_journal-7273	92	39	and	and	CCONJ
american_scientific_journal-7273	92	40	anticipated	anticipate	VERB
american_scientific_journal-7273	92	41	date	date	NOUN
american_scientific_journal-7273	92	42	,	,	PUNCT
american_scientific_journal-7273	92	43	that	that	SCONJ
american_scientific_journal-7273	92	44	any	any	DET
american_scientific_journal-7273	92	45	market	market	NOUN
american_scientific_journal-7273	92	46	participant	participant	NOUN
american_scientific_journal-7273	92	47	may	may	AUX
american_scientific_journal-7273	92	48	access	access	VERB
american_scientific_journal-7273	92	49	.	.	PUNCT
american_scientific_journal-7273	93	1	3.1.3	3.1.3	NUM
american_scientific_journal-7273	93	2	selection	selection	NOUN
american_scientific_journal-7273	93	3	criteria	criterion	NOUN
american_scientific_journal-7273	93	4	of	of	ADP
american_scientific_journal-7273	93	5	the	the	DET
american_scientific_journal-7273	93	6	sample	sample	NOUN
american_scientific_journal-7273	93	7	after	after	ADP
american_scientific_journal-7273	93	8	identifying	identify	VERB
american_scientific_journal-7273	93	9	the	the	DET
american_scientific_journal-7273	93	10	event	event	NOUN
american_scientific_journal-7273	93	11	of	of	ADP
american_scientific_journal-7273	93	12	interest	interest	NOUN
american_scientific_journal-7273	93	13	,	,	PUNCT
american_scientific_journal-7273	93	14	it	it	PRON
american_scientific_journal-7273	93	15	is	be	AUX
american_scientific_journal-7273	93	16	necessary	necessary	ADJ
american_scientific_journal-7273	93	17	to	to	PART
american_scientific_journal-7273	93	18	determine	determine	VERB
american_scientific_journal-7273	93	19	the	the	DET
american_scientific_journal-7273	93	20	selection	selection	NOUN
american_scientific_journal-7273	93	21	criteria	criterion	NOUN
american_scientific_journal-7273	93	22	for	for	ADP
american_scientific_journal-7273	93	23	the	the	DET
american_scientific_journal-7273	93	24	inclusion	inclusion	NOUN
american_scientific_journal-7273	93	25	of	of	ADP
american_scientific_journal-7273	93	26	a	a	DET
american_scientific_journal-7273	93	27	particular	particular	ADJ
american_scientific_journal-7273	93	28	company	company	NOUN
american_scientific_journal-7273	93	29	in	in	ADP
american_scientific_journal-7273	93	30	the	the	DET
american_scientific_journal-7273	93	31	study	study	NOUN
american_scientific_journal-7273	93	32	.	.	PUNCT
american_scientific_journal-7273	94	1	the	the	DET
american_scientific_journal-7273	94	2	criteria	criterion	NOUN
american_scientific_journal-7273	94	3	may	may	AUX
american_scientific_journal-7273	94	4	involve	involve	VERB
american_scientific_journal-7273	94	5	restrictions	restriction	NOUN
american_scientific_journal-7273	94	6	imposed	impose	VERB
american_scientific_journal-7273	94	7	by	by	ADP
american_scientific_journal-7273	94	8	data	datum	NOUN
american_scientific_journal-7273	94	9	availability	availability	NOUN
american_scientific_journal-7273	94	10	,	,	PUNCT
american_scientific_journal-7273	94	11	such	such	ADJ
american_scientific_journal-7273	94	12	as	as	ADP
american_scientific_journal-7273	94	13	nyse	nyse	PROPN
american_scientific_journal-7273	94	14	listings	listing	NOUN
american_scientific_journal-7273	94	15	,	,	PUNCT
american_scientific_journal-7273	94	16	or	or	CCONJ
american_scientific_journal-7273	94	17	restrictions	restriction	NOUN
american_scientific_journal-7273	94	18	such	such	ADJ
american_scientific_journal-7273	94	19	as	as	ADP
american_scientific_journal-7273	94	20	participation	participation	NOUN
american_scientific_journal-7273	94	21	in	in	ADP
american_scientific_journal-7273	94	22	a	a	DET
american_scientific_journal-7273	94	23	specific	specific	ADJ
american_scientific_journal-7273	94	24	industry	industry	NOUN
american_scientific_journal-7273	94	25	.	.	PUNCT
american_scientific_journal-7273	95	1	at	at	ADP
american_scientific_journal-7273	95	2	this	this	DET
american_scientific_journal-7273	95	3	stage	stage	NOUN
american_scientific_journal-7273	95	4	,	,	PUNCT
american_scientific_journal-7273	95	5	it	it	PRON
american_scientific_journal-7273	95	6	is	be	AUX
american_scientific_journal-7273	95	7	useful	useful	ADJ
american_scientific_journal-7273	95	8	to	to	PART
american_scientific_journal-7273	95	9	summarize	summarize	VERB
american_scientific_journal-7273	95	10	some	some	DET
american_scientific_journal-7273	95	11	characteristics	characteristic	NOUN
american_scientific_journal-7273	95	12	of	of	ADP
american_scientific_journal-7273	95	13	the	the	DET
american_scientific_journal-7273	95	14	data	data	NOUN
american_scientific_journal-7273	95	15	sample	sample	NOUN
american_scientific_journal-7273	95	16	(	(	PUNCT
american_scientific_journal-7273	95	17	e.g.	e.g.	ADV
american_scientific_journal-7273	95	18	,	,	PUNCT
american_scientific_journal-7273	95	19	capitalization	capitalization	NOUN
american_scientific_journal-7273	95	20	,	,	PUNCT
american_scientific_journal-7273	95	21	industry	industry	NOUN
american_scientific_journal-7273	95	22	representation	representation	NOUN
american_scientific_journal-7273	95	23	,	,	PUNCT
american_scientific_journal-7273	95	24	distribution	distribution	NOUN
american_scientific_journal-7273	95	25	of	of	ADP
american_scientific_journal-7273	95	26	events	event	NOUN
american_scientific_journal-7273	95	27	over	over	ADP
american_scientific_journal-7273	95	28	time	time	NOUN
american_scientific_journal-7273	95	29	)	)	PUNCT
american_scientific_journal-7273	95	30	and	and	CCONJ
american_scientific_journal-7273	95	31	to	to	PART
american_scientific_journal-7273	95	32	observe	observe	VERB
american_scientific_journal-7273	95	33	any	any	DET
american_scientific_journal-7273	95	34	possible	possible	ADJ
american_scientific_journal-7273	95	35	bias	bias	NOUN
american_scientific_journal-7273	95	36	that	that	PRON
american_scientific_journal-7273	95	37	may	may	AUX
american_scientific_journal-7273	95	38	be	be	AUX
american_scientific_journal-7273	95	39	introduced	introduce	VERB
american_scientific_journal-7273	95	40	through	through	ADP
american_scientific_journal-7273	95	41	sample	sample	NOUN
american_scientific_journal-7273	95	42	selection	selection	NOUN
american_scientific_journal-7273	95	43	.	.	PUNCT
american_scientific_journal-7273	96	1	the	the	DET
american_scientific_journal-7273	96	2	chosen	choose	VERB
american_scientific_journal-7273	96	3	population	population	NOUN
american_scientific_journal-7273	96	4	was	be	AUX
american_scientific_journal-7273	96	5	selected	select	VERB
american_scientific_journal-7273	96	6	in	in	ADP
american_scientific_journal-7273	96	7	shares	share	NOUN
american_scientific_journal-7273	96	8	of	of	ADP
american_scientific_journal-7273	96	9	companies	company	NOUN
american_scientific_journal-7273	96	10	from	from	ADP
american_scientific_journal-7273	96	11	the	the	DET
american_scientific_journal-7273	96	12	mining	mining	NOUN
american_scientific_journal-7273	96	13	segment	segment	NOUN
american_scientific_journal-7273	96	14	on	on	ADP
american_scientific_journal-7273	96	15	three	three	NUM
american_scientific_journal-7273	96	16	stock	stock	NOUN
american_scientific_journal-7273	96	17	exchanges	exchange	NOUN
american_scientific_journal-7273	96	18	where	where	SCONJ
american_scientific_journal-7273	96	19	this	this	DET
american_scientific_journal-7273	96	20	segment	segment	NOUN
american_scientific_journal-7273	96	21	is	be	AUX
american_scientific_journal-7273	96	22	highly	highly	ADV
american_scientific_journal-7273	96	23	represented	represent	VERB
american_scientific_journal-7273	96	24	,	,	PUNCT
american_scientific_journal-7273	96	25	according	accord	VERB
american_scientific_journal-7273	96	26	to	to	ADP
american_scientific_journal-7273	96	27	the	the	DET
american_scientific_journal-7273	96	28	[	[	X
american_scientific_journal-7273	96	29	17	17	NUM
american_scientific_journal-7273	96	30	]	]	PUNCT
american_scientific_journal-7273	96	31	survey	survey	NOUN
american_scientific_journal-7273	96	32	,	,	PUNCT
american_scientific_journal-7273	96	33	presented	present	VERB
american_scientific_journal-7273	96	34	on	on	ADP
american_scientific_journal-7273	96	35	table	table	NOUN
american_scientific_journal-7273	96	36	1	1	NUM
american_scientific_journal-7273	96	37	.	.	PUNCT
american_scientific_journal-7273	97	1	these	these	DET
american_scientific_journal-7273	97	2	stock	stock	NOUN
american_scientific_journal-7273	97	3	exchanges	exchange	NOUN
american_scientific_journal-7273	97	4	have	have	VERB
american_scientific_journal-7273	97	5	a	a	DET
american_scientific_journal-7273	97	6	very	very	ADV
american_scientific_journal-7273	97	7	strong	strong	ADJ
american_scientific_journal-7273	97	8	link	link	NOUN
american_scientific_journal-7273	97	9	with	with	ADP
american_scientific_journal-7273	97	10	the	the	DET
american_scientific_journal-7273	97	11	mining	mining	NOUN
american_scientific_journal-7273	97	12	segment	segment	NOUN
american_scientific_journal-7273	97	13	,	,	PUNCT
american_scientific_journal-7273	97	14	excluding	exclude	VERB
american_scientific_journal-7273	97	15	companies	company	NOUN
american_scientific_journal-7273	97	16	that	that	PRON
american_scientific_journal-7273	97	17	have	have	VERB
american_scientific_journal-7273	97	18	activities	activity	NOUN
american_scientific_journal-7273	97	19	related	relate	VERB
american_scientific_journal-7273	97	20	to	to	ADP
american_scientific_journal-7273	97	21	oil	oil	NOUN
american_scientific_journal-7273	97	22	and	and	CCONJ
american_scientific_journal-7273	97	23	gas	gas	NOUN
american_scientific_journal-7273	97	24	extraction	extraction	NOUN
american_scientific_journal-7273	97	25	(	(	PUNCT
american_scientific_journal-7273	97	26	oil	oil	NOUN
american_scientific_journal-7273	97	27	&	&	CCONJ
american_scientific_journal-7273	97	28	gas	gas	NOUN
american_scientific_journal-7273	97	29	,	,	PUNCT
american_scientific_journal-7273	97	30	as	as	SCONJ
american_scientific_journal-7273	97	31	called	call	VERB
american_scientific_journal-7273	97	32	by	by	ADP
american_scientific_journal-7273	97	33	the	the	DET
american_scientific_journal-7273	97	34	market	market	NOUN
american_scientific_journal-7273	97	35	)	)	PUNCT
american_scientific_journal-7273	97	36	.	.	PUNCT
american_scientific_journal-7273	98	1	table	table	NOUN
american_scientific_journal-7273	98	2	1	1	NUM
american_scientific_journal-7273	98	3	:	:	PUNCT
american_scientific_journal-7273	98	4	stock	stock	NOUN
american_scientific_journal-7273	98	5	exchanges	exchange	NOUN
american_scientific_journal-7273	98	6	with	with	ADP
american_scientific_journal-7273	98	7	the	the	DET
american_scientific_journal-7273	98	8	highest	high	ADJ
american_scientific_journal-7273	98	9	movement	movement	NOUN
american_scientific_journal-7273	98	10	in	in	ADP
american_scientific_journal-7273	98	11	the	the	DET
american_scientific_journal-7273	98	12	mining	mining	NOUN
american_scientific_journal-7273	98	13	segment	segment	NOUN
american_scientific_journal-7273	98	14	.	.	PUNCT
american_scientific_journal-7273	99	1	source	source	NOUN
american_scientific_journal-7273	99	2	:	:	PUNCT
american_scientific_journal-7273	100	1	[	[	X
american_scientific_journal-7273	100	2	17	17	NUM
american_scientific_journal-7273	100	3	]	]	X
american_scientific_journal-7273	100	4	london	london	PROPN
american_scientific_journal-7273	100	5	is	be	AUX
american_scientific_journal-7273	100	6	the	the	DET
american_scientific_journal-7273	100	7	reference	reference	NOUN
american_scientific_journal-7273	100	8	for	for	ADP
american_scientific_journal-7273	100	9	the	the	DET
american_scientific_journal-7273	100	10	prices	price	NOUN
american_scientific_journal-7273	100	11	of	of	ADP
american_scientific_journal-7273	100	12	metallic	metallic	ADJ
american_scientific_journal-7273	100	13	commodities	commodity	NOUN
american_scientific_journal-7273	100	14	for	for	ADP
american_scientific_journal-7273	100	15	international	international	ADJ
american_scientific_journal-7273	100	16	transactions	transaction	NOUN
american_scientific_journal-7273	100	17	,	,	PUNCT
american_scientific_journal-7273	100	18	with	with	ADP
american_scientific_journal-7273	100	19	the	the	DET
american_scientific_journal-7273	100	20	metal	metal	NOUN
american_scientific_journal-7273	100	21	american	american	ADJ
american_scientific_journal-7273	100	22	academic	academic	PROPN
american_scientific_journal-7273	100	23	scientific	scientific	ADJ
american_scientific_journal-7273	100	24	research	research	NOUN
american_scientific_journal-7273	100	25	journal	journal	NOUN
american_scientific_journal-7273	100	26	for	for	ADP
american_scientific_journal-7273	100	27	engineering	engineering	NOUN
american_scientific_journal-7273	100	28	,	,	PUNCT
american_scientific_journal-7273	100	29	technology	technology	NOUN
american_scientific_journal-7273	100	30	,	,	PUNCT
american_scientific_journal-7273	100	31	and	and	CCONJ
american_scientific_journal-7273	100	32	sciences	science	NOUN
american_scientific_journal-7273	100	33	(	(	PUNCT
american_scientific_journal-7273	100	34	asrjets	asrjet	NOUN
american_scientific_journal-7273	100	35	)	)	PUNCT
american_scientific_journal-7273	100	36	(	(	PUNCT
american_scientific_journal-7273	100	37	2022)volume	2022)volume	NUM
american_scientific_journal-7273	100	38	85,no	85,no	PROPN
american_scientific_journal-7273	100	39	1	1	NUM
american_scientific_journal-7273	100	40	,	,	PUNCT
american_scientific_journal-7273	100	41	pp	pp	ADV
american_scientific_journal-7273	100	42	116	116	NUM
american_scientific_journal-7273	100	43	-	-	SYM
american_scientific_journal-7273	100	44	143	143	NUM
american_scientific_journal-7273	100	45	124	124	NUM
american_scientific_journal-7273	100	46	prices	price	NOUN
american_scientific_journal-7273	100	47	established	establish	VERB
american_scientific_journal-7273	100	48	in	in	ADP
american_scientific_journal-7273	100	49	the	the	DET
american_scientific_journal-7273	100	50	transactions	transaction	NOUN
american_scientific_journal-7273	100	51	on	on	ADP
american_scientific_journal-7273	100	52	the	the	DET
american_scientific_journal-7273	100	53	future	future	ADJ
american_scientific_journal-7273	100	54	market	market	NOUN
american_scientific_journal-7273	100	55	exchange	exchange	NOUN
american_scientific_journal-7273	100	56	being	be	AUX
american_scientific_journal-7273	100	57	used	use	VERB
american_scientific_journal-7273	100	58	as	as	ADP
american_scientific_journal-7273	100	59	a	a	DET
american_scientific_journal-7273	100	60	reference	reference	NOUN
american_scientific_journal-7273	100	61	.	.	PUNCT
american_scientific_journal-7273	101	1	the	the	DET
american_scientific_journal-7273	101	2	lse	lse	PROPN
american_scientific_journal-7273	101	3	exchange	exchange	PROPN
american_scientific_journal-7273	101	4	trades	trade	VERB
american_scientific_journal-7273	101	5	shares	share	NOUN
american_scientific_journal-7273	101	6	of	of	ADP
american_scientific_journal-7273	101	7	the	the	DET
american_scientific_journal-7273	101	8	main	main	ADJ
american_scientific_journal-7273	101	9	mining	mining	NOUN
american_scientific_journal-7273	101	10	companies	company	NOUN
american_scientific_journal-7273	101	11	in	in	ADP
american_scientific_journal-7273	101	12	the	the	DET
american_scientific_journal-7273	101	13	world	world	NOUN
american_scientific_journal-7273	101	14	.	.	PUNCT
american_scientific_journal-7273	102	1	the	the	DET
american_scientific_journal-7273	102	2	toronto	toronto	PROPN
american_scientific_journal-7273	102	3	stock	stock	PROPN
american_scientific_journal-7273	102	4	exchange	exchange	PROPN
american_scientific_journal-7273	102	5	concentrates	concentrate	VERB
american_scientific_journal-7273	102	6	the	the	DET
american_scientific_journal-7273	102	7	shares	share	NOUN
american_scientific_journal-7273	102	8	of	of	ADP
american_scientific_journal-7273	102	9	the	the	DET
american_scientific_journal-7273	102	10	largest	large	ADJ
american_scientific_journal-7273	102	11	gold	gold	ADJ
american_scientific_journal-7273	102	12	mining	mining	NOUN
american_scientific_journal-7273	102	13	companies	company	NOUN
american_scientific_journal-7273	102	14	of	of	ADP
american_scientific_journal-7273	102	15	the	the	DET
american_scientific_journal-7273	102	16	world	world	NOUN
american_scientific_journal-7273	102	17	and	and	CCONJ
american_scientific_journal-7273	102	18	has	have	AUX
american_scientific_journal-7273	102	19	become	become	VERB
american_scientific_journal-7273	102	20	the	the	DET
american_scientific_journal-7273	102	21	place	place	NOUN
american_scientific_journal-7273	102	22	where	where	SCONJ
american_scientific_journal-7273	102	23	most	most	ADJ
american_scientific_journal-7273	102	24	of	of	ADP
american_scientific_journal-7273	102	25	the	the	DET
american_scientific_journal-7273	102	26	mining	mining	NOUN
american_scientific_journal-7273	102	27	companies	company	NOUN
american_scientific_journal-7273	102	28	do	do	VERB
american_scientific_journal-7273	102	29	their	their	PRON
american_scientific_journal-7273	102	30	capital	capital	NOUN
american_scientific_journal-7273	102	31	raising	raise	VERB
american_scientific_journal-7273	102	32	operations	operation	NOUN
american_scientific_journal-7273	102	33	.	.	PUNCT
american_scientific_journal-7273	103	1	sydney	sydney	PROPN
american_scientific_journal-7273	103	2	is	be	AUX
american_scientific_journal-7273	103	3	located	locate	VERB
american_scientific_journal-7273	103	4	in	in	ADP
american_scientific_journal-7273	103	5	a	a	DET
american_scientific_journal-7273	103	6	country	country	NOUN
american_scientific_journal-7273	103	7	where	where	SCONJ
american_scientific_journal-7273	103	8	mining	mining	NOUN
american_scientific_journal-7273	103	9	activity	activity	NOUN
american_scientific_journal-7273	103	10	represents	represent	VERB
american_scientific_journal-7273	103	11	about	about	ADV
american_scientific_journal-7273	103	12	7	7	NUM
american_scientific_journal-7273	103	13	%	%	NOUN
american_scientific_journal-7273	103	14	of	of	ADP
american_scientific_journal-7273	103	15	the	the	DET
american_scientific_journal-7273	103	16	annual	annual	ADJ
american_scientific_journal-7273	103	17	gdp	gdp	NOUN
american_scientific_journal-7273	103	18	,	,	PUNCT
american_scientific_journal-7273	103	19	being	be	AUX
american_scientific_journal-7273	103	20	a	a	DET
american_scientific_journal-7273	103	21	very	very	ADV
american_scientific_journal-7273	103	22	representative	representative	ADJ
american_scientific_journal-7273	103	23	segment	segment	NOUN
american_scientific_journal-7273	103	24	for	for	ADP
american_scientific_journal-7273	103	25	a	a	DET
american_scientific_journal-7273	103	26	developed	develop	VERB
american_scientific_journal-7273	103	27	country	country	NOUN
american_scientific_journal-7273	103	28	.	.	PUNCT
american_scientific_journal-7273	104	1	the	the	DET
american_scientific_journal-7273	104	2	shares	share	NOUN
american_scientific_journal-7273	104	3	of	of	ADP
american_scientific_journal-7273	104	4	each	each	DET
american_scientific_journal-7273	104	5	stock	stock	NOUN
american_scientific_journal-7273	104	6	exchange	exchange	NOUN
american_scientific_journal-7273	104	7	that	that	PRON
american_scientific_journal-7273	104	8	make	make	VERB
american_scientific_journal-7273	104	9	up	up	ADP
american_scientific_journal-7273	104	10	the	the	DET
american_scientific_journal-7273	104	11	survey	survey	NOUN
american_scientific_journal-7273	104	12	population	population	NOUN
american_scientific_journal-7273	104	13	were	be	AUX
american_scientific_journal-7273	104	14	limited	limit	VERB
american_scientific_journal-7273	104	15	as	as	SCONJ
american_scientific_journal-7273	104	16	follows	follow	VERB
american_scientific_journal-7273	104	17	:	:	PUNCT
american_scientific_journal-7273	104	18	•	•	NUM
american_scientific_journal-7273	104	19	tsx	tsx	PROPN
american_scientific_journal-7273	104	20	toronto	toronto	PROPN
american_scientific_journal-7273	104	21	trades	trade	VERB
american_scientific_journal-7273	104	22	164	164	NUM
american_scientific_journal-7273	104	23	shares	share	NOUN
american_scientific_journal-7273	104	24	of	of	ADP
american_scientific_journal-7273	104	25	companies	company	NOUN
american_scientific_journal-7273	104	26	listed	list	VERB
american_scientific_journal-7273	104	27	as	as	ADP
american_scientific_journal-7273	104	28	mining	mining	NOUN
american_scientific_journal-7273	104	29	;	;	PUNCT
american_scientific_journal-7273	104	30	•	•	NUM
american_scientific_journal-7273	104	31	asx	asx	PROPN
american_scientific_journal-7273	104	32	sydney	sydney	PROPN
american_scientific_journal-7273	104	33	trades	trade	VERB
american_scientific_journal-7273	104	34	681	681	NUM
american_scientific_journal-7273	104	35	shares	share	NOUN
american_scientific_journal-7273	104	36	of	of	ADP
american_scientific_journal-7273	104	37	companies	company	NOUN
american_scientific_journal-7273	104	38	listed	list	VERB
american_scientific_journal-7273	104	39	as	as	ADP
american_scientific_journal-7273	104	40	material	material	NOUN
american_scientific_journal-7273	104	41	.	.	PUNCT
american_scientific_journal-7273	105	1	•	•	NUM
american_scientific_journal-7273	105	2	ftse	ftse	PROPN
american_scientific_journal-7273	105	3	london	london	PROPN
american_scientific_journal-7273	105	4	trades	trade	VERB
american_scientific_journal-7273	105	5	157	157	NUM
american_scientific_journal-7273	105	6	shares	share	NOUN
american_scientific_journal-7273	105	7	of	of	ADP
american_scientific_journal-7273	105	8	companies	company	NOUN
american_scientific_journal-7273	105	9	listed	list	VERB
american_scientific_journal-7273	105	10	as	as	ADP
american_scientific_journal-7273	105	11	basic	basic	ADJ
american_scientific_journal-7273	105	12	resources	resource	NOUN
american_scientific_journal-7273	105	13	.	.	PUNCT
american_scientific_journal-7273	106	1	a	a	DET
american_scientific_journal-7273	106	2	total	total	NOUN
american_scientific_journal-7273	106	3	of	of	ADP
american_scientific_journal-7273	106	4	21,177	21,177	NUM
american_scientific_journal-7273	106	5	quotes	quote	NOUN
american_scientific_journal-7273	106	6	from	from	ADP
american_scientific_journal-7273	106	7	1,002	1,002	NUM
american_scientific_journal-7273	106	8	shares	share	NOUN
american_scientific_journal-7273	106	9	were	be	AUX
american_scientific_journal-7273	106	10	collected	collect	VERB
american_scientific_journal-7273	106	11	in	in	ADP
american_scientific_journal-7273	106	12	two	two	NUM
american_scientific_journal-7273	106	13	reference	reference	NOUN
american_scientific_journal-7273	106	14	dates	date	NOUN
american_scientific_journal-7273	106	15	and	and	CCONJ
american_scientific_journal-7273	106	16	their	their	PRON
american_scientific_journal-7273	106	17	respective	respective	ADJ
american_scientific_journal-7273	106	18	windows	window	NOUN
american_scientific_journal-7273	106	19	.	.	PUNCT
american_scientific_journal-7273	107	1	3.1.4	3.1.4	NUM
american_scientific_journal-7273	107	2	real	real	ADJ
american_scientific_journal-7273	107	3	,	,	PUNCT
american_scientific_journal-7273	107	4	normal	normal	ADJ
american_scientific_journal-7273	107	5	,	,	PUNCT
american_scientific_journal-7273	107	6	and	and	CCONJ
american_scientific_journal-7273	107	7	abnormal	abnormal	ADJ
american_scientific_journal-7273	107	8	return	return	NOUN
american_scientific_journal-7273	107	9	of	of	ADP
american_scientific_journal-7273	107	10	the	the	DET
american_scientific_journal-7273	107	11	sample	sample	NOUN
american_scientific_journal-7273	107	12	to	to	PART
american_scientific_journal-7273	107	13	evaluate	evaluate	VERB
american_scientific_journal-7273	107	14	the	the	DET
american_scientific_journal-7273	107	15	impact	impact	NOUN
american_scientific_journal-7273	107	16	of	of	ADP
american_scientific_journal-7273	107	17	the	the	DET
american_scientific_journal-7273	107	18	event	event	NOUN
american_scientific_journal-7273	107	19	it	it	PRON
american_scientific_journal-7273	107	20	is	be	AUX
american_scientific_journal-7273	107	21	necessary	necessary	ADJ
american_scientific_journal-7273	107	22	to	to	PART
american_scientific_journal-7273	107	23	calculate	calculate	VERB
american_scientific_journal-7273	107	24	the	the	DET
american_scientific_journal-7273	107	25	abnormal	abnormal	ADJ
american_scientific_journal-7273	107	26	return	return	NOUN
american_scientific_journal-7273	107	27	,	,	PUNCT
american_scientific_journal-7273	107	28	defined	define	VERB
american_scientific_journal-7273	107	29	as	as	ADP
american_scientific_journal-7273	107	30	the	the	DET
american_scientific_journal-7273	107	31	difference	difference	NOUN
american_scientific_journal-7273	107	32	between	between	ADP
american_scientific_journal-7273	107	33	the	the	DET
american_scientific_journal-7273	107	34	actual	actual	ADJ
american_scientific_journal-7273	107	35	observed	observed	ADJ
american_scientific_journal-7273	107	36	return	return	NOUN
american_scientific_journal-7273	107	37	of	of	ADP
american_scientific_journal-7273	107	38	the	the	DET
american_scientific_journal-7273	107	39	asset	asset	NOUN
american_scientific_journal-7273	107	40	and	and	CCONJ
american_scientific_journal-7273	107	41	the	the	DET
american_scientific_journal-7273	107	42	normal	normal	ADJ
american_scientific_journal-7273	107	43	return	return	NOUN
american_scientific_journal-7273	107	44	(	(	PUNCT
american_scientific_journal-7273	107	45	expected	expect	VERB
american_scientific_journal-7273	107	46	by	by	ADP
american_scientific_journal-7273	107	47	the	the	DET
american_scientific_journal-7273	107	48	calculation	calculation	NOUN
american_scientific_journal-7273	107	49	)	)	PUNCT
american_scientific_journal-7273	107	50	.	.	PUNCT
american_scientific_journal-7273	108	1	rait	rait	PROPN
american_scientific_journal-7273	109	1	=	=	SYM
american_scientific_journal-7273	109	2	rit	rit	PROPN
american_scientific_journal-7273	109	3	–	–	PUNCT
american_scientific_journal-7273	109	4	e	e	NOUN
american_scientific_journal-7273	109	5	(	(	PUNCT
american_scientific_journal-7273	109	6	rit	rit	PROPN
american_scientific_journal-7273	109	7	)	)	PUNCT
american_scientific_journal-7273	109	8	,	,	PUNCT
american_scientific_journal-7273	109	9	where	where	SCONJ
american_scientific_journal-7273	109	10	:	:	PUNCT
american_scientific_journal-7273	109	11	rit	rit	NOUN
american_scientific_journal-7273	109	12	=	=	SYM
american_scientific_journal-7273	109	13	return	return	NOUN
american_scientific_journal-7273	109	14	of	of	ADP
american_scientific_journal-7273	109	15	the	the	DET
american_scientific_journal-7273	109	16	assets	asset	NOUN
american_scientific_journal-7273	109	17	e(rit	e(rit	PROPN
american_scientific_journal-7273	109	18	)	)	PUNCT
american_scientific_journal-7273	109	19	=	=	PUNCT
american_scientific_journal-7273	109	20	normal	normal	ADJ
american_scientific_journal-7273	109	21	return	return	NOUN
american_scientific_journal-7273	109	22	calculated	calculate	VERB
american_scientific_journal-7273	109	23	the	the	DET
american_scientific_journal-7273	109	24	method	method	NOUN
american_scientific_journal-7273	109	25	of	of	ADP
american_scientific_journal-7273	109	26	choice	choice	NOUN
american_scientific_journal-7273	109	27	used	use	VERB
american_scientific_journal-7273	109	28	to	to	PART
american_scientific_journal-7273	109	29	calculate	calculate	VERB
american_scientific_journal-7273	109	30	the	the	DET
american_scientific_journal-7273	109	31	real	real	ADJ
american_scientific_journal-7273	109	32	variation	variation	NOUN
american_scientific_journal-7273	109	33	of	of	ADP
american_scientific_journal-7273	109	34	the	the	DET
american_scientific_journal-7273	109	35	assets	asset	NOUN
american_scientific_journal-7273	109	36	uses	use	VERB
american_scientific_journal-7273	109	37	a	a	DET
american_scientific_journal-7273	109	38	logarithmic	logarithmic	ADJ
american_scientific_journal-7273	109	39	formula	formula	NOUN
american_scientific_journal-7273	109	40	.	.	PUNCT
american_scientific_journal-7273	110	1	according	accord	VERB
american_scientific_journal-7273	110	2	to	to	ADP
american_scientific_journal-7273	110	3	[	[	X
american_scientific_journal-7273	110	4	20	20	NUM
american_scientific_journal-7273	110	5	]	]	PUNCT
american_scientific_journal-7273	110	6	this	this	DET
american_scientific_journal-7273	110	7	method	method	NOUN
american_scientific_journal-7273	110	8	makes	make	VERB
american_scientific_journal-7273	110	9	the	the	DET
american_scientific_journal-7273	110	10	calculation	calculation	NOUN
american_scientific_journal-7273	110	11	symmetrical	symmetrical	ADJ
american_scientific_journal-7273	110	12	,	,	PUNCT
american_scientific_journal-7273	110	13	being	be	AUX
american_scientific_journal-7273	110	14	expressed	express	VERB
american_scientific_journal-7273	110	15	in	in	ADP
american_scientific_journal-7273	110	16	the	the	DET
american_scientific_journal-7273	110	17	following	follow	VERB
american_scientific_journal-7273	110	18	formula	formula	NOUN
american_scientific_journal-7273	110	19	:	:	PUNCT
american_scientific_journal-7273	110	20	where	where	SCONJ
american_scientific_journal-7273	110	21	:	:	PUNCT
american_scientific_journal-7273	110	22	pi	pi	NOUN
american_scientific_journal-7273	110	23	,	,	PUNCT
american_scientific_journal-7273	110	24	ni	ni	NOUN
american_scientific_journal-7273	110	25	=	=	NOUN
american_scientific_journal-7273	110	26	asset	asset	NOUN
american_scientific_journal-7273	110	27	value	value	NOUN
american_scientific_journal-7273	110	28	in	in	ADP
american_scientific_journal-7273	110	29	the	the	DET
american_scientific_journal-7273	110	30	previous	previous	ADJ
american_scientific_journal-7273	110	31	period	period	NOUN
american_scientific_journal-7273	110	32	pi	pi	NOUN
american_scientific_journal-7273	110	33	,	,	PUNCT
american_scientific_journal-7273	110	34	n(t	n(t	PROPN
american_scientific_journal-7273	110	35	-	-	PUNCT
american_scientific_journal-7273	110	36	nt	nt	NOUN
american_scientific_journal-7273	110	37	)	)	PUNCT
american_scientific_journal-7273	110	38	=	=	NOUN
american_scientific_journal-7273	110	39	asset	asset	NOUN
american_scientific_journal-7273	110	40	value	value	NOUN
american_scientific_journal-7273	110	41	in	in	ADP
american_scientific_journal-7273	110	42	the	the	DET
american_scientific_journal-7273	110	43	current	current	ADJ
american_scientific_journal-7273	110	44	period	period	NOUN
american_scientific_journal-7273	110	45	ln	ln	X
american_scientific_journal-7273	110	46	=	=	PUNCT
american_scientific_journal-7273	110	47	neperian	neperian	NOUN
american_scientific_journal-7273	110	48	logarithm	logarithm	PROPN
american_scientific_journal-7273	110	49	in	in	ADP
american_scientific_journal-7273	110	50	order	order	NOUN
american_scientific_journal-7273	110	51	to	to	PART
american_scientific_journal-7273	110	52	obtain	obtain	VERB
american_scientific_journal-7273	110	53	the	the	DET
american_scientific_journal-7273	110	54	abnormal	abnormal	ADJ
american_scientific_journal-7273	110	55	return	return	NOUN
american_scientific_journal-7273	110	56	,	,	PUNCT
american_scientific_journal-7273	110	57	it	it	PRON
american_scientific_journal-7273	110	58	is	be	AUX
american_scientific_journal-7273	110	59	necessary	necessary	ADJ
american_scientific_journal-7273	110	60	to	to	PART
american_scientific_journal-7273	110	61	calculate	calculate	VERB
american_scientific_journal-7273	110	62	the	the	DET
american_scientific_journal-7273	110	63	expected	expect	VERB
american_scientific_journal-7273	110	64	return	return	NOUN
american_scientific_journal-7273	110	65	.	.	PUNCT
american_scientific_journal-7273	111	1	[	[	X
american_scientific_journal-7273	111	2	21	21	NUM
american_scientific_journal-7273	111	3	]	]	PUNCT
american_scientific_journal-7273	111	4	used	use	VERB
american_scientific_journal-7273	111	5	this	this	DET
american_scientific_journal-7273	111	6	methodology	methodology	NOUN
american_scientific_journal-7273	111	7	to	to	PART
american_scientific_journal-7273	111	8	apply	apply	VERB
american_scientific_journal-7273	111	9	event	event	NOUN
american_scientific_journal-7273	111	10	study	study	NOUN
american_scientific_journal-7273	111	11	to	to	ADP
american_scientific_journal-7273	111	12	the	the	DET
american_scientific_journal-7273	111	13	evaluation	evaluation	NOUN
american_scientific_journal-7273	111	14	of	of	ADP
american_scientific_journal-7273	111	15	the	the	DET
american_scientific_journal-7273	111	16	capital	capital	NOUN
american_scientific_journal-7273	111	17	market	market	NOUN
american_scientific_journal-7273	111	18	reaction	reaction	NOUN
american_scientific_journal-7273	111	19	on	on	ADP
american_scientific_journal-7273	111	20	the	the	DET
american_scientific_journal-7273	111	21	disclosure	disclosure	NOUN
american_scientific_journal-7273	111	22	of	of	ADP
american_scientific_journal-7273	111	23	accounting	accounting	NOUN
american_scientific_journal-7273	111	24	information	information	NOUN
american_scientific_journal-7273	111	25	.	.	PUNCT
american_scientific_journal-7273	112	1	in	in	ADP
american_scientific_journal-7273	112	2	accordance	accordance	NOUN
american_scientific_journal-7273	112	3	with	with	ADP
american_scientific_journal-7273	112	4	[	[	X
american_scientific_journal-7273	112	5	21	21	NUM
american_scientific_journal-7273	112	6	]	]	PUNCT
american_scientific_journal-7273	112	7	,	,	PUNCT
american_scientific_journal-7273	112	8	the	the	DET
american_scientific_journal-7273	112	9	statistical	statistical	ADJ
american_scientific_journal-7273	112	10	model	model	NOUN
american_scientific_journal-7273	112	11	based	base	VERB
american_scientific_journal-7273	112	12	on	on	ADP
american_scientific_journal-7273	112	13	[	[	X
american_scientific_journal-7273	112	14	3	3	NUM
american_scientific_journal-7273	112	15	]	]	PUNCT
american_scientific_journal-7273	112	16	was	be	AUX
american_scientific_journal-7273	112	17	chosen	choose	VERB
american_scientific_journal-7273	112	18	to	to	PART
american_scientific_journal-7273	112	19	better	well	ADV
american_scientific_journal-7273	112	20	represent	represent	VERB
american_scientific_journal-7273	112	21	the	the	DET
american_scientific_journal-7273	112	22	market	market	NOUN
american_scientific_journal-7273	112	23	oscillations	oscillation	NOUN
american_scientific_journal-7273	112	24	,	,	PUNCT
american_scientific_journal-7273	112	25	american	american	ADJ
american_scientific_journal-7273	112	26	academic	academic	ADJ
american_scientific_journal-7273	112	27	scientific	scientific	ADJ
american_scientific_journal-7273	112	28	research	research	NOUN
american_scientific_journal-7273	112	29	journal	journal	NOUN
american_scientific_journal-7273	112	30	for	for	ADP
american_scientific_journal-7273	112	31	engineering	engineering	NOUN
american_scientific_journal-7273	112	32	,	,	PUNCT
american_scientific_journal-7273	112	33	technology	technology	NOUN
american_scientific_journal-7273	112	34	,	,	PUNCT
american_scientific_journal-7273	112	35	and	and	CCONJ
american_scientific_journal-7273	112	36	sciences	science	NOUN
american_scientific_journal-7273	112	37	(	(	PUNCT
american_scientific_journal-7273	112	38	asrjets	asrjet	NOUN
american_scientific_journal-7273	112	39	)	)	PUNCT
american_scientific_journal-7273	112	40	(	(	PUNCT
american_scientific_journal-7273	113	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	113	2	85,no	85,no	PROPN
american_scientific_journal-7273	113	3	1	1	NUM
american_scientific_journal-7273	113	4	,	,	PUNCT
american_scientific_journal-7273	113	5	pp	pp	ADV
american_scientific_journal-7273	113	6	116	116	NUM
american_scientific_journal-7273	113	7	-	-	SYM
american_scientific_journal-7273	113	8	143	143	NUM
american_scientific_journal-7273	113	9	125	125	NUM
american_scientific_journal-7273	113	10	adopting	adopt	VERB
american_scientific_journal-7273	113	11	the	the	DET
american_scientific_journal-7273	113	12	model	model	NOUN
american_scientific_journal-7273	113	13	adjusted	adjust	VERB
american_scientific_journal-7273	113	14	to	to	ADP
american_scientific_journal-7273	113	15	the	the	DET
american_scientific_journal-7273	113	16	market	market	NOUN
american_scientific_journal-7273	113	17	and	and	CCONJ
american_scientific_journal-7273	113	18	to	to	ADP
american_scientific_journal-7273	113	19	the	the	DET
american_scientific_journal-7273	113	20	risk	risk	NOUN
american_scientific_journal-7273	113	21	,	,	PUNCT
american_scientific_journal-7273	113	22	which	which	PRON
american_scientific_journal-7273	113	23	according	accord	VERB
american_scientific_journal-7273	113	24	to	to	ADP
american_scientific_journal-7273	113	25	[	[	X
american_scientific_journal-7273	113	26	20	20	NUM
american_scientific_journal-7273	113	27	]	]	PUNCT
american_scientific_journal-7273	113	28	,	,	PUNCT
american_scientific_journal-7273	113	29	was	be	AUX
american_scientific_journal-7273	113	30	the	the	DET
american_scientific_journal-7273	113	31	most	most	ADV
american_scientific_journal-7273	113	32	used	use	VERB
american_scientific_journal-7273	113	33	method	method	NOUN
american_scientific_journal-7273	113	34	in	in	ADP
american_scientific_journal-7273	113	35	the	the	DET
american_scientific_journal-7273	113	36	event	event	NOUN
american_scientific_journal-7273	113	37	studies	study	NOUN
american_scientific_journal-7273	113	38	between	between	ADP
american_scientific_journal-7273	113	39	1997	1997	NUM
american_scientific_journal-7273	113	40	and	and	CCONJ
american_scientific_journal-7273	113	41	2001	2001	NUM
american_scientific_journal-7273	113	42	in	in	ADP
american_scientific_journal-7273	113	43	brazil	brazil	PROPN
american_scientific_journal-7273	113	44	.	.	PUNCT
american_scientific_journal-7273	114	1	it	it	PRON
american_scientific_journal-7273	114	2	was	be	AUX
american_scientific_journal-7273	114	3	calculated	calculate	VERB
american_scientific_journal-7273	114	4	according	accord	VERB
american_scientific_journal-7273	114	5	to	to	ADP
american_scientific_journal-7273	114	6	the	the	DET
american_scientific_journal-7273	114	7	following	follow	VERB
american_scientific_journal-7273	114	8	formula	formula	NOUN
american_scientific_journal-7273	114	9	:	:	PUNCT
american_scientific_journal-7273	114	10	e(rit	e(rit	PROPN
american_scientific_journal-7273	114	11	)	)	PUNCT
american_scientific_journal-7273	114	12	=	=	SYM
american_scientific_journal-7273	114	13	rft	rft	NOUN
american_scientific_journal-7273	114	14	+	+	CCONJ
american_scientific_journal-7273	114	15	βi	βi	PROPN
american_scientific_journal-7273	114	16	(	(	PUNCT
american_scientific_journal-7273	114	17	rmt	rmt	NOUN
american_scientific_journal-7273	114	18	–	–	PUNCT
american_scientific_journal-7273	114	19	rf	rf	NOUN
american_scientific_journal-7273	114	20	)	)	PUNCT
american_scientific_journal-7273	114	21	where	where	SCONJ
american_scientific_journal-7273	114	22	:	:	PUNCT
american_scientific_journal-7273	114	23	rft	rft	NOUN
american_scientific_journal-7273	114	24	=	=	SYM
american_scientific_journal-7273	114	25	return	return	NOUN
american_scientific_journal-7273	114	26	of	of	ADP
american_scientific_journal-7273	114	27	the	the	DET
american_scientific_journal-7273	114	28	asset	asset	NOUN
american_scientific_journal-7273	114	29	market	market	NOUN
american_scientific_journal-7273	114	30	free	free	ADJ
american_scientific_journal-7273	114	31	risk	risk	NOUN
american_scientific_journal-7273	114	32	on	on	ADP
american_scientific_journal-7273	114	33	date	date	NOUN
american_scientific_journal-7273	114	34	t	t	PROPN
american_scientific_journal-7273	114	35	βi	βi	NOUN
american_scientific_journal-7273	115	1	=	=	NOUN
american_scientific_journal-7273	115	2	slope	slope	NOUN
american_scientific_journal-7273	115	3	of	of	ADP
american_scientific_journal-7273	115	4	the	the	DET
american_scientific_journal-7273	115	5	linear	linear	ADJ
american_scientific_journal-7273	115	6	regression	regression	NOUN
american_scientific_journal-7273	115	7	line	line	NOUN
american_scientific_journal-7273	115	8	of	of	ADP
american_scientific_journal-7273	115	9	the	the	DET
american_scientific_journal-7273	115	10	returns	return	NOUN
american_scientific_journal-7273	115	11	of	of	ADP
american_scientific_journal-7273	115	12	the	the	DET
american_scientific_journal-7273	115	13	action	action	NOUN
american_scientific_journal-7273	115	14	i	i	PRON
american_scientific_journal-7273	115	15	on	on	ADP
american_scientific_journal-7273	115	16	the	the	DET
american_scientific_journal-7273	115	17	market	market	NOUN
american_scientific_journal-7273	115	18	returns	return	NOUN
american_scientific_journal-7273	115	19	rmt	rmt	NOUN
american_scientific_journal-7273	115	20	=	=	NOUN
american_scientific_journal-7273	115	21	return	return	NOUN
american_scientific_journal-7273	115	22	of	of	ADP
american_scientific_journal-7273	115	23	the	the	DET
american_scientific_journal-7273	115	24	market	market	NOUN
american_scientific_journal-7273	115	25	portfolio	portfolio	NOUN
american_scientific_journal-7273	115	26	3.1.5	3.1.5	NUM
american_scientific_journal-7273	115	27	estimating	estimate	VERB
american_scientific_journal-7273	115	28	procedure	procedure	NOUN
american_scientific_journal-7273	115	29	the	the	DET
american_scientific_journal-7273	115	30	estimation	estimation	NOUN
american_scientific_journal-7273	115	31	procedure	procedure	NOUN
american_scientific_journal-7273	115	32	follows	follow	VERB
american_scientific_journal-7273	115	33	the	the	DET
american_scientific_journal-7273	115	34	model	model	NOUN
american_scientific_journal-7273	115	35	developed	develop	VERB
american_scientific_journal-7273	115	36	by	by	ADP
american_scientific_journal-7273	115	37	[	[	X
american_scientific_journal-7273	115	38	3	3	NUM
american_scientific_journal-7273	115	39	]	]	PUNCT
american_scientific_journal-7273	115	40	using	use	VERB
american_scientific_journal-7273	115	41	the	the	DET
american_scientific_journal-7273	115	42	formulas	formula	NOUN
american_scientific_journal-7273	115	43	that	that	PRON
american_scientific_journal-7273	115	44	accumulate	accumulate	VERB
american_scientific_journal-7273	115	45	the	the	DET
american_scientific_journal-7273	115	46	values	value	NOUN
american_scientific_journal-7273	115	47	according	accord	VERB
american_scientific_journal-7273	115	48	to	to	ADP
american_scientific_journal-7273	115	49	the	the	DET
american_scientific_journal-7273	115	50	vectors	vector	NOUN
american_scientific_journal-7273	115	51	of	of	ADP
american_scientific_journal-7273	115	52	time	time	NOUN
american_scientific_journal-7273	115	53	and	and	CCONJ
american_scientific_journal-7273	115	54	amount	amount	NOUN
american_scientific_journal-7273	115	55	of	of	ADP
american_scientific_journal-7273	115	56	securities	security	NOUN
american_scientific_journal-7273	115	57	.	.	PUNCT
american_scientific_journal-7273	116	1	therefore	therefore	ADV
american_scientific_journal-7273	116	2	,	,	PUNCT
american_scientific_journal-7273	116	3	for	for	ADP
american_scientific_journal-7273	116	4	the	the	DET
american_scientific_journal-7273	116	5	abnormal	abnormal	ADJ
american_scientific_journal-7273	116	6	return	return	NOUN
american_scientific_journal-7273	116	7	and	and	CCONJ
american_scientific_journal-7273	116	8	accumulated	accumulate	VERB
american_scientific_journal-7273	116	9	abnormal	abnormal	ADJ
american_scientific_journal-7273	116	10	variance	variance	NOUN
american_scientific_journal-7273	116	11	the	the	DET
american_scientific_journal-7273	116	12	amount	amount	NOUN
american_scientific_journal-7273	116	13	of	of	ADP
american_scientific_journal-7273	116	14	securities	security	NOUN
american_scientific_journal-7273	116	15	we	we	PRON
american_scientific_journal-7273	116	16	have	have	VERB
american_scientific_journal-7273	116	17	is	be	AUX
american_scientific_journal-7273	116	18	:	:	PUNCT
american_scientific_journal-7273	116	19	for	for	ADP
american_scientific_journal-7273	116	20	the	the	DET
american_scientific_journal-7273	116	21	accumulated	accumulate	VERB
american_scientific_journal-7273	116	22	abnormal	abnormal	ADJ
american_scientific_journal-7273	116	23	return	return	NOUN
american_scientific_journal-7273	116	24	and	and	CCONJ
american_scientific_journal-7273	116	25	variance	variance	NOUN
american_scientific_journal-7273	116	26	in	in	ADP
american_scientific_journal-7273	116	27	a	a	DET
american_scientific_journal-7273	116	28	given	give	VERB
american_scientific_journal-7273	116	29	time	time	NOUN
american_scientific_journal-7273	116	30	,	,	PUNCT
american_scientific_journal-7273	116	31	we	we	PRON
american_scientific_journal-7273	116	32	have	have	VERB
american_scientific_journal-7273	116	33	:	:	PUNCT
american_scientific_journal-7273	116	34	abnormal	abnormal	ADJ
american_scientific_journal-7273	116	35	return	return	NOUN
american_scientific_journal-7273	116	36	observations	observation	NOUN
american_scientific_journal-7273	116	37	should	should	AUX
american_scientific_journal-7273	116	38	be	be	AUX
american_scientific_journal-7273	116	39	aggregated	aggregate	VERB
american_scientific_journal-7273	116	40	to	to	PART
american_scientific_journal-7273	116	41	draw	draw	VERB
american_scientific_journal-7273	116	42	general	general	ADJ
american_scientific_journal-7273	116	43	inferences	inference	NOUN
american_scientific_journal-7273	116	44	for	for	ADP
american_scientific_journal-7273	116	45	the	the	DET
american_scientific_journal-7273	116	46	event	event	NOUN
american_scientific_journal-7273	116	47	of	of	ADP
american_scientific_journal-7273	116	48	interest	interest	NOUN
american_scientific_journal-7273	116	49	.	.	PUNCT
american_scientific_journal-7273	117	1	the	the	DET
american_scientific_journal-7273	117	2	aggregation	aggregation	NOUN
american_scientific_journal-7273	117	3	is	be	AUX
american_scientific_journal-7273	117	4	along	along	ADP
american_scientific_journal-7273	117	5	two	two	NUM
american_scientific_journal-7273	117	6	dimensions	dimension	NOUN
american_scientific_journal-7273	117	7	through	through	ADP
american_scientific_journal-7273	117	8	time	time	NOUN
american_scientific_journal-7273	117	9	and	and	CCONJ
american_scientific_journal-7273	117	10	through	through	ADP
american_scientific_journal-7273	117	11	the	the	DET
american_scientific_journal-7273	117	12	security	security	NOUN
american_scientific_journal-7273	117	13	titles	title	NOUN
american_scientific_journal-7273	117	14	[	[	X
american_scientific_journal-7273	117	15	3	3	NUM
american_scientific_journal-7273	117	16	]	]	PUNCT
american_scientific_journal-7273	117	17	.	.	PUNCT
american_scientific_journal-7273	118	1	the	the	DET
american_scientific_journal-7273	118	2	accumulation	accumulation	NOUN
american_scientific_journal-7273	118	3	of	of	ADP
american_scientific_journal-7273	118	4	abnormal	abnormal	ADJ
american_scientific_journal-7273	118	5	returns	return	NOUN
american_scientific_journal-7273	118	6	in	in	ADP
american_scientific_journal-7273	118	7	time	time	NOUN
american_scientific_journal-7273	118	8	for	for	ADP
american_scientific_journal-7273	118	9	individual	individual	ADJ
american_scientific_journal-7273	118	10	securities	security	NOUN
american_scientific_journal-7273	118	11	affected	affect	VERB
american_scientific_journal-7273	118	12	by	by	ADP
american_scientific_journal-7273	118	13	a	a	DET
american_scientific_journal-7273	118	14	specific	specific	ADJ
american_scientific_journal-7273	118	15	event	event	NOUN
american_scientific_journal-7273	118	16	is	be	AUX
american_scientific_journal-7273	118	17	expressed	express	VERB
american_scientific_journal-7273	118	18	by	by	ADP
american_scientific_journal-7273	118	19	the	the	DET
american_scientific_journal-7273	118	20	formula	formula	NOUN
american_scientific_journal-7273	118	21	:	:	PUNCT
american_scientific_journal-7273	118	22	in	in	ADP
american_scientific_journal-7273	118	23	which	which	PRON
american_scientific_journal-7273	118	24	:	:	PUNCT
american_scientific_journal-7273	118	25	cari	cari	PROPN
american_scientific_journal-7273	118	26	=	=	PROPN
american_scientific_journal-7273	118	27	accumulated	accumulate	VERB
american_scientific_journal-7273	118	28	abnormal	abnormal	ADJ
american_scientific_journal-7273	118	29	return	return	NOUN
american_scientific_journal-7273	118	30	from	from	ADP
american_scientific_journal-7273	118	31	t1	t1	NOUN
american_scientific_journal-7273	118	32	to	to	ADP
american_scientific_journal-7273	118	33	t2	t2	PROPN
american_scientific_journal-7273	118	34	expressed	express	VERB
american_scientific_journal-7273	118	35	by	by	ADP
american_scientific_journal-7273	118	36	the	the	DET
american_scientific_journal-7273	118	37	sum	sum	NOUN
american_scientific_journal-7273	118	38	of	of	ADP
american_scientific_journal-7273	118	39	the	the	DET
american_scientific_journal-7273	118	40	abnormal	abnormal	ADJ
american_scientific_journal-7273	118	41	returns	return	NOUN
american_scientific_journal-7273	118	42	from	from	ADP
american_scientific_journal-7273	118	43	t1	t1	NOUN
american_scientific_journal-7273	118	44	to	to	ADP
american_scientific_journal-7273	118	45	t2	t2	NOUN
american_scientific_journal-7273	118	46	the	the	DET
american_scientific_journal-7273	118	47	variance	variance	NOUN
american_scientific_journal-7273	118	48	is	be	AUX
american_scientific_journal-7273	118	49	expressed	express	VERB
american_scientific_journal-7273	118	50	by	by	ADP
american_scientific_journal-7273	118	51	:	:	PUNCT
american_scientific_journal-7273	118	52	american	american	ADJ
american_scientific_journal-7273	118	53	academic	academic	ADJ
american_scientific_journal-7273	118	54	scientific	scientific	ADJ
american_scientific_journal-7273	118	55	research	research	NOUN
american_scientific_journal-7273	118	56	journal	journal	NOUN
american_scientific_journal-7273	118	57	for	for	ADP
american_scientific_journal-7273	118	58	engineering	engineering	NOUN
american_scientific_journal-7273	118	59	,	,	PUNCT
american_scientific_journal-7273	118	60	technology	technology	NOUN
american_scientific_journal-7273	118	61	,	,	PUNCT
american_scientific_journal-7273	118	62	and	and	CCONJ
american_scientific_journal-7273	118	63	sciences	science	NOUN
american_scientific_journal-7273	118	64	(	(	PUNCT
american_scientific_journal-7273	118	65	asrjets	asrjet	NOUN
american_scientific_journal-7273	118	66	)	)	PUNCT
american_scientific_journal-7273	118	67	(	(	PUNCT
american_scientific_journal-7273	118	68	2022)volume	2022)volume	NUM
american_scientific_journal-7273	118	69	85,no	85,no	PROPN
american_scientific_journal-7273	118	70	1	1	NUM
american_scientific_journal-7273	118	71	,	,	PUNCT
american_scientific_journal-7273	118	72	pp	pp	ADV
american_scientific_journal-7273	118	73	116	116	NUM
american_scientific_journal-7273	118	74	-	-	SYM
american_scientific_journal-7273	118	75	143	143	NUM
american_scientific_journal-7273	118	76	126	126	NUM
american_scientific_journal-7273	118	77	3.1.6	3.1.6	NUM
american_scientific_journal-7273	118	78	test	test	NOUN
american_scientific_journal-7273	118	79	procedure	procedure	NOUN
american_scientific_journal-7273	118	80	with	with	ADP
american_scientific_journal-7273	118	81	the	the	DET
american_scientific_journal-7273	118	82	parameter	parameter	NOUN
american_scientific_journal-7273	118	83	estimates	estimate	NOUN
american_scientific_journal-7273	118	84	set	set	VERB
american_scientific_journal-7273	118	85	for	for	ADP
american_scientific_journal-7273	118	86	the	the	DET
american_scientific_journal-7273	118	87	normal	normal	ADJ
american_scientific_journal-7273	118	88	performance	performance	NOUN
american_scientific_journal-7273	118	89	model	model	NOUN
american_scientific_journal-7273	118	90	,	,	PUNCT
american_scientific_journal-7273	118	91	abnormal	abnormal	ADJ
american_scientific_journal-7273	118	92	returns	return	NOUN
american_scientific_journal-7273	118	93	can	can	AUX
american_scientific_journal-7273	118	94	be	be	AUX
american_scientific_journal-7273	118	95	calculated	calculate	VERB
american_scientific_journal-7273	118	96	.	.	PUNCT
american_scientific_journal-7273	119	1	then	then	ADV
american_scientific_journal-7273	119	2	we	we	PRON
american_scientific_journal-7273	119	3	need	need	VERB
american_scientific_journal-7273	119	4	to	to	PART
american_scientific_journal-7273	119	5	design	design	VERB
american_scientific_journal-7273	119	6	the	the	DET
american_scientific_journal-7273	119	7	test	test	NOUN
american_scientific_journal-7273	119	8	structure	structure	NOUN
american_scientific_journal-7273	119	9	for	for	ADP
american_scientific_journal-7273	119	10	the	the	DET
american_scientific_journal-7273	119	11	abnormal	abnormal	ADJ
american_scientific_journal-7273	119	12	returns	return	NOUN
american_scientific_journal-7273	119	13	.	.	PUNCT
american_scientific_journal-7273	120	1	in	in	ADP
american_scientific_journal-7273	120	2	order	order	NOUN
american_scientific_journal-7273	120	3	to	to	PART
american_scientific_journal-7273	120	4	state	state	VERB
american_scientific_journal-7273	120	5	that	that	SCONJ
american_scientific_journal-7273	120	6	the	the	DET
american_scientific_journal-7273	120	7	analyzed	analyze	VERB
american_scientific_journal-7273	120	8	event	event	NOUN
american_scientific_journal-7273	120	9	had	have	VERB
american_scientific_journal-7273	120	10	influence	influence	NOUN
american_scientific_journal-7273	120	11	on	on	ADP
american_scientific_journal-7273	120	12	the	the	DET
american_scientific_journal-7273	120	13	value	value	NOUN
american_scientific_journal-7273	120	14	of	of	ADP
american_scientific_journal-7273	120	15	the	the	DET
american_scientific_journal-7273	120	16	companies	company	NOUN
american_scientific_journal-7273	120	17	,	,	PUNCT
american_scientific_journal-7273	120	18	we	we	PRON
american_scientific_journal-7273	120	19	used	use	VERB
american_scientific_journal-7273	120	20	a	a	DET
american_scientific_journal-7273	120	21	test	test	NOUN
american_scientific_journal-7273	120	22	of	of	ADP
american_scientific_journal-7273	120	23	variance	variance	NOUN
american_scientific_journal-7273	120	24	of	of	ADP
american_scientific_journal-7273	120	25	the	the	DET
american_scientific_journal-7273	120	26	sample	sample	NOUN
american_scientific_journal-7273	120	27	in	in	ADP
american_scientific_journal-7273	120	28	relation	relation	NOUN
american_scientific_journal-7273	120	29	to	to	ADP
american_scientific_journal-7273	120	30	the	the	DET
american_scientific_journal-7273	120	31	index	index	NOUN
american_scientific_journal-7273	120	32	with	with	ADP
american_scientific_journal-7273	120	33	a	a	DET
american_scientific_journal-7273	120	34	significance	significance	NOUN
american_scientific_journal-7273	120	35	of	of	ADP
american_scientific_journal-7273	120	36	95	95	NUM
american_scientific_journal-7273	120	37	%	%	NOUN
american_scientific_journal-7273	120	38	,	,	PUNCT
american_scientific_journal-7273	120	39	analyzing	analyze	VERB
american_scientific_journal-7273	120	40	if	if	SCONJ
american_scientific_journal-7273	120	41	these	these	DET
american_scientific_journal-7273	120	42	abnormal	abnormal	ADJ
american_scientific_journal-7273	120	43	returns	return	NOUN
american_scientific_journal-7273	120	44	are	be	AUX
american_scientific_journal-7273	120	45	statistically	statistically	ADV
american_scientific_journal-7273	120	46	outside	outside	ADP
american_scientific_journal-7273	120	47	the	the	DET
american_scientific_journal-7273	120	48	normal	normal	ADJ
american_scientific_journal-7273	120	49	interval	interval	NOUN
american_scientific_journal-7273	120	50	.	.	PUNCT
american_scientific_journal-7273	121	1	3.2	3.2	NUM
american_scientific_journal-7273	121	2	strategy	strategy	NOUN
american_scientific_journal-7273	121	3	of	of	ADP
american_scientific_journal-7273	121	4	data	datum	NOUN
american_scientific_journal-7273	121	5	collection	collection	NOUN
american_scientific_journal-7273	121	6	it	it	PRON
american_scientific_journal-7273	121	7	is	be	AUX
american_scientific_journal-7273	121	8	important	important	ADJ
american_scientific_journal-7273	121	9	to	to	PART
american_scientific_journal-7273	121	10	define	define	VERB
american_scientific_journal-7273	121	11	the	the	DET
american_scientific_journal-7273	121	12	baseline	baseline	NOUN
american_scientific_journal-7273	121	13	of	of	ADP
american_scientific_journal-7273	121	14	the	the	DET
american_scientific_journal-7273	121	15	shares	share	NOUN
american_scientific_journal-7273	121	16	for	for	ADP
american_scientific_journal-7273	121	17	the	the	DET
american_scientific_journal-7273	121	18	reference	reference	NOUN
american_scientific_journal-7273	121	19	dates	date	NOUN
american_scientific_journal-7273	121	20	of	of	ADP
american_scientific_journal-7273	121	21	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	121	22	and	and	CCONJ
american_scientific_journal-7273	121	23	01/12/2019	01/12/2019	NUM
american_scientific_journal-7273	121	24	according	accord	VERB
american_scientific_journal-7273	121	25	to	to	ADP
american_scientific_journal-7273	121	26	the	the	DET
american_scientific_journal-7273	121	27	events	event	NOUN
american_scientific_journal-7273	121	28	defined	define	VERB
american_scientific_journal-7273	121	29	in	in	ADP
american_scientific_journal-7273	121	30	the	the	DET
american_scientific_journal-7273	121	31	dissertation	dissertation	NOUN
american_scientific_journal-7273	121	32	,	,	PUNCT
american_scientific_journal-7273	121	33	with	with	ADP
american_scientific_journal-7273	121	34	event	event	NOUN
american_scientific_journal-7273	121	35	windows	window	NOUN
american_scientific_journal-7273	121	36	of	of	ADP
american_scientific_journal-7273	121	37	three	three	NUM
american_scientific_journal-7273	121	38	working	working	ADJ
american_scientific_journal-7273	121	39	days	day	NOUN
american_scientific_journal-7273	121	40	,	,	PUNCT
american_scientific_journal-7273	121	41	for	for	ADP
american_scientific_journal-7273	121	42	estimate	estimate	NOUN
american_scientific_journal-7273	121	43	window	window	NOUN
american_scientific_journal-7273	121	44	with	with	ADP
american_scientific_journal-7273	121	45	six	six	NUM
american_scientific_journal-7273	121	46	working	working	ADJ
american_scientific_journal-7273	121	47	days	day	NOUN
american_scientific_journal-7273	121	48	,	,	PUNCT
american_scientific_journal-7273	121	49	allowing	allow	VERB
american_scientific_journal-7273	121	50	the	the	DET
american_scientific_journal-7273	121	51	calculation	calculation	NOUN
american_scientific_journal-7273	121	52	of	of	ADP
american_scientific_journal-7273	121	53	five	five	NUM
american_scientific_journal-7273	121	54	variations	variation	NOUN
american_scientific_journal-7273	121	55	,	,	PUNCT
american_scientific_journal-7273	121	56	and	and	CCONJ
american_scientific_journal-7273	121	57	for	for	ADP
american_scientific_journal-7273	121	58	the	the	DET
american_scientific_journal-7273	121	59	comparison	comparison	NOUN
american_scientific_journal-7273	121	60	window	window	NOUN
american_scientific_journal-7273	121	61	five	five	NUM
american_scientific_journal-7273	121	62	working	work	VERB
american_scientific_journal-7273	121	63	days	day	NOUN
american_scientific_journal-7273	121	64	.	.	PUNCT
american_scientific_journal-7273	122	1	for	for	SCONJ
american_scientific_journal-7273	122	2	the	the	DET
american_scientific_journal-7273	122	3	event	event	NOUN
american_scientific_journal-7273	122	4	study	study	NOUN
american_scientific_journal-7273	122	5	two	two	NUM
american_scientific_journal-7273	122	6	criteria	criterion	NOUN
american_scientific_journal-7273	122	7	were	be	AUX
american_scientific_journal-7273	122	8	adopted	adopt	VERB
american_scientific_journal-7273	122	9	:	:	PUNCT
american_scientific_journal-7273	122	10	a	a	DET
american_scientific_journal-7273	122	11	liquidity	liquidity	NOUN
american_scientific_journal-7273	122	12	and	and	CCONJ
american_scientific_journal-7273	122	13	a	a	DET
american_scientific_journal-7273	122	14	dispersion	dispersion	NOUN
american_scientific_journal-7273	122	15	approaches	approach	NOUN
american_scientific_journal-7273	122	16	,	,	PUNCT
american_scientific_journal-7273	122	17	for	for	ADP
american_scientific_journal-7273	122	18	sample	sample	NOUN
american_scientific_journal-7273	122	19	adequacy	adequacy	NOUN
american_scientific_journal-7273	122	20	.	.	PUNCT
american_scientific_journal-7273	123	1	in	in	ADP
american_scientific_journal-7273	123	2	the	the	DET
american_scientific_journal-7273	123	3	case	case	NOUN
american_scientific_journal-7273	123	4	of	of	ADP
american_scientific_journal-7273	123	5	the	the	DET
american_scientific_journal-7273	123	6	"	"	PUNCT
american_scientific_journal-7273	123	7	liquidity	liquidity	NOUN
american_scientific_journal-7273	123	8	cut	cut	NOUN
american_scientific_journal-7273	123	9	"	"	PUNCT
american_scientific_journal-7273	123	10	of	of	ADP
american_scientific_journal-7273	123	11	the	the	DET
american_scientific_journal-7273	123	12	shares	share	NOUN
american_scientific_journal-7273	123	13	traded	trade	VERB
american_scientific_journal-7273	123	14	,	,	PUNCT
american_scientific_journal-7273	123	15	it	it	PRON
american_scientific_journal-7273	123	16	was	be	AUX
american_scientific_journal-7273	123	17	established	establish	VERB
american_scientific_journal-7273	123	18	at	at	ADP
american_scientific_journal-7273	123	19	least	least	ADJ
american_scientific_journal-7273	123	20	on	on	ADP
american_scientific_journal-7273	123	21	60	60	NUM
american_scientific_journal-7273	123	22	%	%	NOUN
american_scientific_journal-7273	123	23	of	of	ADP
american_scientific_journal-7273	123	24	the	the	DET
american_scientific_journal-7273	123	25	days	day	NOUN
american_scientific_journal-7273	123	26	in	in	ADP
american_scientific_journal-7273	123	27	order	order	NOUN
american_scientific_journal-7273	123	28	to	to	PART
american_scientific_journal-7273	123	29	eliminate	eliminate	VERB
american_scientific_journal-7273	123	30	low	low	ADJ
american_scientific_journal-7273	123	31	liquidity	liquidity	NOUN
american_scientific_journal-7273	123	32	shares	share	NOUN
american_scientific_journal-7273	123	33	.	.	PUNCT
american_scientific_journal-7273	124	1	this	this	DET
american_scientific_journal-7273	124	2	selection	selection	NOUN
american_scientific_journal-7273	124	3	eliminated	eliminate	VERB
american_scientific_journal-7273	124	4	475	475	NUM
american_scientific_journal-7273	124	5	shares	share	NOUN
american_scientific_journal-7273	124	6	from	from	ADP
american_scientific_journal-7273	124	7	the	the	DET
american_scientific_journal-7273	124	8	2016	2016	NUM
american_scientific_journal-7273	124	9	event	event	NOUN
american_scientific_journal-7273	124	10	study	study	NOUN
american_scientific_journal-7273	124	11	and	and	CCONJ
american_scientific_journal-7273	124	12	472	472	NUM
american_scientific_journal-7273	124	13	from	from	ADP
american_scientific_journal-7273	124	14	the	the	DET
american_scientific_journal-7273	124	15	2019	2019	NUM
american_scientific_journal-7273	124	16	event	event	NOUN
american_scientific_journal-7273	124	17	.	.	PUNCT
american_scientific_journal-7273	125	1	for	for	ADP
american_scientific_journal-7273	125	2	the	the	DET
american_scientific_journal-7273	125	3	"	"	PUNCT
american_scientific_journal-7273	125	4	dispersion	dispersion	NOUN
american_scientific_journal-7273	125	5	and	and	CCONJ
american_scientific_journal-7273	125	6	outliers	outlier	NOUN
american_scientific_journal-7273	125	7	"	"	PUNCT
american_scientific_journal-7273	125	8	databases	database	NOUN
american_scientific_journal-7273	125	9	for	for	ADP
american_scientific_journal-7273	125	10	scientific	scientific	ADJ
american_scientific_journal-7273	125	11	studies	study	NOUN
american_scientific_journal-7273	125	12	require	require	VERB
american_scientific_journal-7273	125	13	verification	verification	NOUN
american_scientific_journal-7273	125	14	of	of	ADP
american_scientific_journal-7273	125	15	outliers	outlier	NOUN
american_scientific_journal-7273	125	16	among	among	ADP
american_scientific_journal-7273	125	17	the	the	DET
american_scientific_journal-7273	125	18	methods	method	NOUN
american_scientific_journal-7273	125	19	addressed	address	VERB
american_scientific_journal-7273	125	20	,	,	PUNCT
american_scientific_journal-7273	125	21	such	such	ADJ
american_scientific_journal-7273	125	22	as	as	ADP
american_scientific_journal-7273	125	23	the	the	DET
american_scientific_journal-7273	125	24	most	most	ADV
american_scientific_journal-7273	125	25	widely	widely	ADV
american_scientific_journal-7273	125	26	used	use	VERB
american_scientific_journal-7273	125	27	grubbs	grubbs	NOUN
american_scientific_journal-7273	125	28	(	(	PUNCT
american_scientific_journal-7273	125	29	or	or	CCONJ
american_scientific_journal-7273	125	30	ztest	zt	ADJ
american_scientific_journal-7273	125	31	)	)	PUNCT
american_scientific_journal-7273	125	32	,	,	PUNCT
american_scientific_journal-7273	125	33	quartile	quartile	NOUN
american_scientific_journal-7273	125	34	,	,	PUNCT
american_scientific_journal-7273	125	35	and	and	CCONJ
american_scientific_journal-7273	125	36	dixon	dixon	PROPN
american_scientific_journal-7273	125	37	tests	test	NOUN
american_scientific_journal-7273	125	38	.	.	PUNCT
american_scientific_journal-7273	126	1	for	for	ADP
american_scientific_journal-7273	126	2	the	the	DET
american_scientific_journal-7273	126	3	present	present	ADJ
american_scientific_journal-7273	126	4	research	research	NOUN
american_scientific_journal-7273	126	5	,	,	PUNCT
american_scientific_journal-7273	126	6	this	this	DET
american_scientific_journal-7273	126	7	paper	paper	NOUN
american_scientific_journal-7273	126	8	applied	apply	VERB
american_scientific_journal-7273	126	9	the	the	DET
american_scientific_journal-7273	126	10	"	"	PUNCT
american_scientific_journal-7273	126	11	z	z	NOUN
american_scientific_journal-7273	126	12	test	test	NOUN
american_scientific_journal-7273	126	13	"	"	PUNCT
american_scientific_journal-7273	126	14	method	method	NOUN
american_scientific_journal-7273	126	15	and	and	CCONJ
american_scientific_journal-7273	126	16	a	a	DET
american_scientific_journal-7273	126	17	dispersion	dispersion	NOUN
american_scientific_journal-7273	126	18	analysis	analysis	NOUN
american_scientific_journal-7273	126	19	,	,	PUNCT
american_scientific_journal-7273	126	20	considering	consider	VERB
american_scientific_journal-7273	126	21	the	the	DET
american_scientific_journal-7273	126	22	difference	difference	NOUN
american_scientific_journal-7273	126	23	in	in	ADP
american_scientific_journal-7273	126	24	module	module	NOUN
american_scientific_journal-7273	126	25	between	between	ADP
american_scientific_journal-7273	126	26	the	the	DET
american_scientific_journal-7273	126	27	lowest	low	ADJ
american_scientific_journal-7273	126	28	and	and	CCONJ
american_scientific_journal-7273	126	29	the	the	DET
american_scientific_journal-7273	126	30	highest	high	ADJ
american_scientific_journal-7273	126	31	values	value	NOUN
american_scientific_journal-7273	126	32	of	of	ADP
american_scientific_journal-7273	126	33	the	the	DET
american_scientific_journal-7273	126	34	variation	variation	NOUN
american_scientific_journal-7273	126	35	of	of	ADP
american_scientific_journal-7273	126	36	each	each	DET
american_scientific_journal-7273	126	37	action	action	NOUN
american_scientific_journal-7273	126	38	.	.	PUNCT
american_scientific_journal-7273	127	1	starting	start	VERB
american_scientific_journal-7273	127	2	with	with	ADP
american_scientific_journal-7273	127	3	the	the	DET
american_scientific_journal-7273	127	4	baseline	baseline	NOUN
american_scientific_journal-7273	127	5	of	of	ADP
american_scientific_journal-7273	127	6	1,002	1,002	NUM
american_scientific_journal-7273	127	7	shares	share	NOUN
american_scientific_journal-7273	127	8	for	for	ADP
american_scientific_journal-7273	127	9	each	each	DET
american_scientific_journal-7273	127	10	date	date	NOUN
american_scientific_journal-7273	127	11	,	,	PUNCT
american_scientific_journal-7273	127	12	with	with	ADP
american_scientific_journal-7273	127	13	the	the	DET
american_scientific_journal-7273	127	14	application	application	NOUN
american_scientific_journal-7273	127	15	of	of	ADP
american_scientific_journal-7273	127	16	the	the	DET
american_scientific_journal-7273	127	17	criteria	criterion	NOUN
american_scientific_journal-7273	127	18	of	of	ADP
american_scientific_journal-7273	127	19	data	datum	NOUN
american_scientific_journal-7273	127	20	selection	selection	NOUN
american_scientific_journal-7273	127	21	,	,	PUNCT
american_scientific_journal-7273	127	22	at	at	ADP
american_scientific_journal-7273	127	23	the	the	DET
american_scientific_journal-7273	127	24	event	event	NOUN
american_scientific_journal-7273	127	25	on	on	ADP
american_scientific_journal-7273	127	26	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	127	27	,	,	PUNCT
american_scientific_journal-7273	127	28	3,770	3,770	NUM
american_scientific_journal-7273	127	29	data	datum	NOUN
american_scientific_journal-7273	127	30	were	be	AUX
american_scientific_journal-7273	127	31	collected	collect	VERB
american_scientific_journal-7273	127	32	,	,	PUNCT
american_scientific_journal-7273	127	33	of	of	ADP
american_scientific_journal-7273	127	34	which	which	PRON
american_scientific_journal-7273	127	35	69	69	NUM
american_scientific_journal-7273	127	36	were	be	AUX
american_scientific_journal-7273	127	37	classified	classify	VERB
american_scientific_journal-7273	127	38	as	as	ADP
american_scientific_journal-7273	127	39	outliers	outlier	NOUN
american_scientific_journal-7273	127	40	(	(	PUNCT
american_scientific_journal-7273	127	41	1.83	1.83	NUM
american_scientific_journal-7273	127	42	%	%	NOUN
american_scientific_journal-7273	127	43	)	)	PUNCT
american_scientific_journal-7273	127	44	and	and	CCONJ
american_scientific_journal-7273	127	45	at	at	ADP
american_scientific_journal-7273	127	46	the	the	DET
american_scientific_journal-7273	127	47	event	event	NOUN
american_scientific_journal-7273	127	48	on	on	ADP
american_scientific_journal-7273	127	49	01/02/2019	01/02/2019	NUM
american_scientific_journal-7273	127	50	,	,	PUNCT
american_scientific_journal-7273	127	51	5,096	5,096	NUM
american_scientific_journal-7273	127	52	data	datum	NOUN
american_scientific_journal-7273	127	53	were	be	AUX
american_scientific_journal-7273	127	54	collected	collect	VERB
american_scientific_journal-7273	127	55	with	with	ADP
american_scientific_journal-7273	127	56	62	62	NUM
american_scientific_journal-7273	127	57	outliers	outlier	NOUN
american_scientific_journal-7273	127	58	(	(	PUNCT
american_scientific_journal-7273	127	59	1.22	1.22	NUM
american_scientific_journal-7273	127	60	%	%	NOUN
american_scientific_journal-7273	127	61	)	)	PUNCT
american_scientific_journal-7273	127	62	.	.	PUNCT
american_scientific_journal-7273	128	1	3.2.1	3.2.1	NUM
american_scientific_journal-7273	128	2	data	datum	NOUN
american_scientific_journal-7273	128	3	of	of	ADP
american_scientific_journal-7273	128	4	the	the	DET
american_scientific_journal-7273	128	5	reference	reference	NOUN
american_scientific_journal-7273	128	6	indices	indice	VERB
american_scientific_journal-7273	128	7	to	to	PART
american_scientific_journal-7273	128	8	build	build	VERB
american_scientific_journal-7273	128	9	the	the	DET
american_scientific_journal-7273	128	10	correlations	correlation	NOUN
american_scientific_journal-7273	128	11	for	for	ADP
american_scientific_journal-7273	128	12	each	each	DET
american_scientific_journal-7273	128	13	stock	stock	NOUN
american_scientific_journal-7273	128	14	exchange	exchange	NOUN
american_scientific_journal-7273	128	15	,	,	PUNCT
american_scientific_journal-7273	128	16	the	the	DET
american_scientific_journal-7273	128	17	most	most	ADV
american_scientific_journal-7273	128	18	comprehensive	comprehensive	ADJ
american_scientific_journal-7273	128	19	indices	index	NOUN
american_scientific_journal-7273	128	20	were	be	AUX
american_scientific_journal-7273	128	21	selected	select	VERB
american_scientific_journal-7273	128	22	so	so	SCONJ
american_scientific_journal-7273	128	23	that	that	SCONJ
american_scientific_journal-7273	128	24	the	the	DET
american_scientific_journal-7273	128	25	reference	reference	NOUN
american_scientific_journal-7273	128	26	would	would	AUX
american_scientific_journal-7273	128	27	reflect	reflect	VERB
american_scientific_journal-7273	128	28	the	the	DET
american_scientific_journal-7273	128	29	diversity	diversity	NOUN
american_scientific_journal-7273	128	30	of	of	ADP
american_scientific_journal-7273	128	31	the	the	DET
american_scientific_journal-7273	128	32	sample	sample	NOUN
american_scientific_journal-7273	128	33	.	.	PUNCT
american_scientific_journal-7273	129	1	all	all	DET
american_scientific_journal-7273	129	2	the	the	DET
american_scientific_journal-7273	129	3	indices	index	NOUN
american_scientific_journal-7273	129	4	are	be	AUX
american_scientific_journal-7273	129	5	those	those	PRON
american_scientific_journal-7273	129	6	with	with	ADP
american_scientific_journal-7273	129	7	the	the	DET
american_scientific_journal-7273	129	8	largest	large	ADJ
american_scientific_journal-7273	129	9	number	number	NOUN
american_scientific_journal-7273	129	10	of	of	ADP
american_scientific_journal-7273	129	11	companies	company	NOUN
american_scientific_journal-7273	129	12	available	available	ADJ
american_scientific_journal-7273	129	13	without	without	ADP
american_scientific_journal-7273	129	14	classification	classification	NOUN
american_scientific_journal-7273	129	15	by	by	ADP
american_scientific_journal-7273	129	16	size	size	NOUN
american_scientific_journal-7273	129	17	or	or	CCONJ
american_scientific_journal-7273	129	18	segment	segment	NOUN
american_scientific_journal-7273	129	19	.	.	PUNCT
american_scientific_journal-7273	130	1	•	•	NUM
american_scientific_journal-7273	130	2	toronto	toronto	PROPN
american_scientific_journal-7273	130	3	tsx	tsx	PROPN
american_scientific_journal-7273	130	4	–	–	PUNCT
american_scientific_journal-7273	130	5	s&p	s&p	PROPN
american_scientific_journal-7273	130	6	/	/	SYM
american_scientific_journal-7273	130	7	tsx	tsx	PROPN
american_scientific_journal-7273	130	8	,	,	PUNCT
american_scientific_journal-7273	130	9	index	index	NOUN
american_scientific_journal-7273	130	10	formed	form	VERB
american_scientific_journal-7273	130	11	by	by	ADP
american_scientific_journal-7273	130	12	232	232	NUM
american_scientific_journal-7273	130	13	companies	company	NOUN
american_scientific_journal-7273	130	14	(	(	PUNCT
american_scientific_journal-7273	130	15	base	base	NOUN
american_scientific_journal-7273	130	16	250	250	NUM
american_scientific_journal-7273	130	17	)	)	PUNCT
american_scientific_journal-7273	130	18	;	;	PUNCT
american_scientific_journal-7273	130	19	•	•	NUM
american_scientific_journal-7273	130	20	london	london	PROPN
american_scientific_journal-7273	130	21	lse	lse	PROPN
american_scientific_journal-7273	130	22	–	–	PUNCT
american_scientific_journal-7273	130	23	ftse	ftse	PROPN
american_scientific_journal-7273	130	24	350	350	NUM
american_scientific_journal-7273	130	25	index	index	NOUN
american_scientific_journal-7273	130	26	formed	form	VERB
american_scientific_journal-7273	130	27	by	by	ADP
american_scientific_journal-7273	130	28	351	351	NUM
american_scientific_journal-7273	130	29	companies	company	NOUN
american_scientific_journal-7273	130	30	(	(	PUNCT
american_scientific_journal-7273	130	31	base	base	NOUN
american_scientific_journal-7273	130	32	350	350	NUM
american_scientific_journal-7273	130	33	)	)	PUNCT
american_scientific_journal-7273	130	34	;	;	PUNCT
american_scientific_journal-7273	130	35	•	•	NUM
american_scientific_journal-7273	130	36	sydney	sydney	PROPN
american_scientific_journal-7273	130	37	asx	asx	PROPN
american_scientific_journal-7273	130	38	–	–	PUNCT
american_scientific_journal-7273	130	39	s&p	s&p	PROPN
american_scientific_journal-7273	130	40	/	/	SYM
american_scientific_journal-7273	130	41	asx	asx	NOUN
american_scientific_journal-7273	130	42	300	300	NUM
american_scientific_journal-7273	130	43	,	,	PUNCT
american_scientific_journal-7273	130	44	index	index	NOUN
american_scientific_journal-7273	130	45	formed	form	VERB
american_scientific_journal-7273	130	46	by	by	ADP
american_scientific_journal-7273	130	47	296	296	NUM
american_scientific_journal-7273	130	48	companies	company	NOUN
american_scientific_journal-7273	130	49	(	(	PUNCT
american_scientific_journal-7273	130	50	base	base	NOUN
american_scientific_journal-7273	130	51	300	300	NUM
american_scientific_journal-7273	130	52	)	)	PUNCT
american_scientific_journal-7273	130	53	.	.	PUNCT
american_scientific_journal-7273	131	1	the	the	DET
american_scientific_journal-7273	131	2	observation	observation	NOUN
american_scientific_journal-7273	131	3	“	"	PUNCT
american_scientific_journal-7273	131	4	base	base	NOUN
american_scientific_journal-7273	131	5	”	"	PUNCT
american_scientific_journal-7273	131	6	refers	refer	VERB
american_scientific_journal-7273	131	7	to	to	ADP
american_scientific_journal-7273	131	8	the	the	DET
american_scientific_journal-7273	131	9	number	number	NOUN
american_scientific_journal-7273	131	10	of	of	ADP
american_scientific_journal-7273	131	11	companies	company	NOUN
american_scientific_journal-7273	131	12	that	that	PRON
american_scientific_journal-7273	131	13	the	the	DET
american_scientific_journal-7273	131	14	index	index	NOUN
american_scientific_journal-7273	131	15	targets	target	NOUN
american_scientific_journal-7273	131	16	.	.	PUNCT
american_scientific_journal-7273	132	1	american	american	ADJ
american_scientific_journal-7273	132	2	academic	academic	ADJ
american_scientific_journal-7273	132	3	scientific	scientific	ADJ
american_scientific_journal-7273	132	4	research	research	NOUN
american_scientific_journal-7273	132	5	journal	journal	NOUN
american_scientific_journal-7273	132	6	for	for	ADP
american_scientific_journal-7273	132	7	engineering	engineering	NOUN
american_scientific_journal-7273	132	8	,	,	PUNCT
american_scientific_journal-7273	132	9	technology	technology	NOUN
american_scientific_journal-7273	132	10	,	,	PUNCT
american_scientific_journal-7273	132	11	and	and	CCONJ
american_scientific_journal-7273	132	12	sciences	science	NOUN
american_scientific_journal-7273	132	13	(	(	PUNCT
american_scientific_journal-7273	132	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	132	15	)	)	PUNCT
american_scientific_journal-7273	132	16	(	(	PUNCT
american_scientific_journal-7273	132	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	132	18	85,no	85,no	PROPN
american_scientific_journal-7273	132	19	1	1	NUM
american_scientific_journal-7273	132	20	,	,	PUNCT
american_scientific_journal-7273	132	21	pp	pp	ADV
american_scientific_journal-7273	132	22	116	116	NUM
american_scientific_journal-7273	132	23	-	-	SYM
american_scientific_journal-7273	132	24	143	143	NUM
american_scientific_journal-7273	132	25	127	127	NUM
american_scientific_journal-7273	132	26	4	4	NUM
american_scientific_journal-7273	132	27	.	.	PUNCT
american_scientific_journal-7273	133	1	analysis	analysis	NOUN
american_scientific_journal-7273	133	2	of	of	ADP
american_scientific_journal-7273	133	3	the	the	DET
american_scientific_journal-7273	133	4	obtained	obtain	VERB
american_scientific_journal-7273	133	5	results	result	NOUN
american_scientific_journal-7273	133	6	once	once	SCONJ
american_scientific_journal-7273	133	7	the	the	DET
american_scientific_journal-7273	133	8	base	base	NOUN
american_scientific_journal-7273	133	9	of	of	ADP
american_scientific_journal-7273	133	10	analysis	analysis	NOUN
american_scientific_journal-7273	133	11	was	be	AUX
american_scientific_journal-7273	133	12	defined	define	VERB
american_scientific_journal-7273	133	13	,	,	PUNCT
american_scientific_journal-7273	133	14	3,198	3,198	NUM
american_scientific_journal-7273	133	15	data	datum	NOUN
american_scientific_journal-7273	133	16	from	from	ADP
american_scientific_journal-7273	133	17	246	246	NUM
american_scientific_journal-7273	133	18	companies	company	NOUN
american_scientific_journal-7273	133	19	were	be	AUX
american_scientific_journal-7273	133	20	analyzed	analyze	VERB
american_scientific_journal-7273	133	21	at	at	ADP
american_scientific_journal-7273	133	22	the	the	DET
american_scientific_journal-7273	133	23	baseline	baseline	NOUN
american_scientific_journal-7273	133	24	of	of	ADP
american_scientific_journal-7273	133	25	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	133	26	and	and	CCONJ
american_scientific_journal-7273	133	27	4,316	4,316	NUM
american_scientific_journal-7273	133	28	data	datum	NOUN
american_scientific_journal-7273	133	29	from	from	ADP
american_scientific_journal-7273	133	30	332	332	NUM
american_scientific_journal-7273	133	31	companies	company	NOUN
american_scientific_journal-7273	133	32	at	at	ADP
american_scientific_journal-7273	133	33	the	the	DET
american_scientific_journal-7273	133	34	baseline	baseline	NOUN
american_scientific_journal-7273	133	35	of	of	ADP
american_scientific_journal-7273	133	36	01/02/2019	01/02/2019	NUM
american_scientific_journal-7273	133	37	.	.	PUNCT
american_scientific_journal-7273	134	1	table	table	NOUN
american_scientific_journal-7273	134	2	2	2	NUM
american_scientific_journal-7273	134	3	presents	present	VERB
american_scientific_journal-7273	134	4	the	the	DET
american_scientific_journal-7273	134	5	summary	summary	NOUN
american_scientific_journal-7273	134	6	of	of	ADP
american_scientific_journal-7273	134	7	the	the	DET
american_scientific_journal-7273	134	8	companies	company	NOUN
american_scientific_journal-7273	134	9	analyzed	analyze	VERB
american_scientific_journal-7273	134	10	on	on	ADP
american_scientific_journal-7273	134	11	each	each	DET
american_scientific_journal-7273	134	12	date	date	NOUN
american_scientific_journal-7273	134	13	.	.	PUNCT
american_scientific_journal-7273	135	1	table	table	NOUN
american_scientific_journal-7273	135	2	2	2	NUM
american_scientific_journal-7273	135	3	:	:	PUNCT
american_scientific_journal-7273	135	4	baseline	baseline	NOUN
american_scientific_journal-7273	135	5	used	use	VERB
american_scientific_journal-7273	135	6	for	for	ADP
american_scientific_journal-7273	135	7	the	the	DET
american_scientific_journal-7273	135	8	analysis	analysis	NOUN
american_scientific_journal-7273	135	9	.	.	PUNCT
american_scientific_journal-7273	136	1	source	source	NOUN
american_scientific_journal-7273	136	2	:	:	PUNCT
american_scientific_journal-7273	136	3	elaborated	elaborate	VERB
american_scientific_journal-7273	136	4	by	by	ADP
american_scientific_journal-7273	136	5	the	the	DET
american_scientific_journal-7273	136	6	authors	author	NOUN
american_scientific_journal-7273	136	7	based	base	VERB
american_scientific_journal-7273	136	8	on	on	ADP
american_scientific_journal-7273	136	9	data	datum	NOUN
american_scientific_journal-7273	136	10	of	of	ADP
american_scientific_journal-7273	136	11	the	the	DET
american_scientific_journal-7273	136	12	tsx	tsx	PROPN
american_scientific_journal-7273	136	13	,	,	PUNCT
american_scientific_journal-7273	136	14	lse	lse	PROPN
american_scientific_journal-7273	136	15	,	,	PUNCT
american_scientific_journal-7273	136	16	and	and	CCONJ
american_scientific_journal-7273	136	17	asx	asx	NOUN
american_scientific_journal-7273	136	18	stock	stock	NOUN
american_scientific_journal-7273	136	19	exchanges	exchange	NOUN
american_scientific_journal-7273	136	20	.	.	PUNCT
american_scientific_journal-7273	137	1	according	accord	VERB
american_scientific_journal-7273	137	2	to	to	ADP
american_scientific_journal-7273	137	3	table	table	NOUN
american_scientific_journal-7273	137	4	2	2	NUM
american_scientific_journal-7273	137	5	,	,	PUNCT
american_scientific_journal-7273	137	6	the	the	DET
american_scientific_journal-7273	137	7	study	study	NOUN
american_scientific_journal-7273	137	8	obtained	obtain	VERB
american_scientific_journal-7273	137	9	a	a	DET
american_scientific_journal-7273	137	10	greater	great	ADJ
american_scientific_journal-7273	137	11	number	number	NOUN
american_scientific_journal-7273	137	12	of	of	ADP
american_scientific_journal-7273	137	13	companies	company	NOUN
american_scientific_journal-7273	137	14	analyzed	analyze	VERB
american_scientific_journal-7273	137	15	in	in	ADP
american_scientific_journal-7273	137	16	the	the	DET
american_scientific_journal-7273	137	17	second	second	ADJ
american_scientific_journal-7273	137	18	event	event	NOUN
american_scientific_journal-7273	137	19	,	,	PUNCT
american_scientific_journal-7273	137	20	that	that	ADV
american_scientific_journal-7273	137	21	is	is	ADV
american_scientific_journal-7273	137	22	,	,	PUNCT
american_scientific_journal-7273	137	23	after	after	ADP
american_scientific_journal-7273	137	24	applying	apply	VERB
american_scientific_journal-7273	137	25	the	the	DET
american_scientific_journal-7273	137	26	selection	selection	NOUN
american_scientific_journal-7273	137	27	criteria	criterion	NOUN
american_scientific_journal-7273	137	28	of	of	ADP
american_scientific_journal-7273	137	29	minimum	minimum	ADJ
american_scientific_journal-7273	137	30	negotiation	negotiation	NOUN
american_scientific_journal-7273	137	31	of	of	ADP
american_scientific_journal-7273	137	32	60	60	NUM
american_scientific_journal-7273	137	33	%	%	NOUN
american_scientific_journal-7273	137	34	of	of	ADP
american_scientific_journal-7273	137	35	the	the	DET
american_scientific_journal-7273	137	36	analyzed	analyze	VERB
american_scientific_journal-7273	137	37	days	day	NOUN
american_scientific_journal-7273	137	38	and	and	CCONJ
american_scientific_journal-7273	137	39	the	the	DET
american_scientific_journal-7273	137	40	withdrawal	withdrawal	NOUN
american_scientific_journal-7273	137	41	of	of	ADP
american_scientific_journal-7273	137	42	outliers	outlier	NOUN
american_scientific_journal-7273	137	43	,	,	PUNCT
american_scientific_journal-7273	137	44	332	332	NUM
american_scientific_journal-7273	137	45	companies	company	NOUN
american_scientific_journal-7273	137	46	were	be	AUX
american_scientific_journal-7273	137	47	analyzed	analyze	VERB
american_scientific_journal-7273	137	48	from	from	ADP
american_scientific_journal-7273	137	49	the	the	DET
american_scientific_journal-7273	137	50	2019	2019	NUM
american_scientific_journal-7273	137	51	baseline	baseline	NOUN
american_scientific_journal-7273	137	52	.	.	PUNCT
american_scientific_journal-7273	138	1	this	this	PRON
american_scientific_journal-7273	138	2	represented	represent	VERB
american_scientific_journal-7273	138	3	an	an	DET
american_scientific_journal-7273	138	4	increase	increase	NOUN
american_scientific_journal-7273	138	5	of	of	ADP
american_scientific_journal-7273	138	6	35	35	NUM
american_scientific_journal-7273	138	7	%	%	NOUN
american_scientific_journal-7273	138	8	in	in	ADP
american_scientific_journal-7273	138	9	relation	relation	NOUN
american_scientific_journal-7273	138	10	to	to	ADP
american_scientific_journal-7273	138	11	the	the	DET
american_scientific_journal-7273	138	12	246	246	NUM
american_scientific_journal-7273	138	13	companies	company	NOUN
american_scientific_journal-7273	138	14	of	of	ADP
american_scientific_journal-7273	138	15	the	the	DET
american_scientific_journal-7273	138	16	first	first	ADJ
american_scientific_journal-7273	138	17	event	event	NOUN
american_scientific_journal-7273	138	18	in	in	ADP
american_scientific_journal-7273	138	19	2016	2016	NUM
american_scientific_journal-7273	138	20	.	.	PUNCT
american_scientific_journal-7273	139	1	regarding	regard	VERB
american_scientific_journal-7273	139	2	the	the	DET
american_scientific_journal-7273	139	3	events	event	NOUN
american_scientific_journal-7273	139	4	disclosure	disclosure	NOUN
american_scientific_journal-7273	139	5	and	and	CCONJ
american_scientific_journal-7273	139	6	implantation	implantation	NOUN
american_scientific_journal-7273	139	7	of	of	ADP
american_scientific_journal-7273	139	8	the	the	DET
american_scientific_journal-7273	139	9	regulation	regulation	NOUN
american_scientific_journal-7273	139	10	,	,	PUNCT
american_scientific_journal-7273	139	11	the	the	DET
american_scientific_journal-7273	139	12	first	first	ADJ
american_scientific_journal-7273	139	13	event	event	NOUN
american_scientific_journal-7273	139	14	is	be	AUX
american_scientific_journal-7273	139	15	considered	consider	VERB
american_scientific_journal-7273	139	16	a	a	DET
american_scientific_journal-7273	139	17	new	new	ADJ
american_scientific_journal-7273	139	18	market	market	NOUN
american_scientific_journal-7273	139	19	information	information	NOUN
american_scientific_journal-7273	139	20	.	.	PUNCT
american_scientific_journal-7273	140	1	the	the	DET
american_scientific_journal-7273	140	2	standard	standard	NOUN
american_scientific_journal-7273	140	3	passed	pass	VERB
american_scientific_journal-7273	140	4	through	through	ADP
american_scientific_journal-7273	140	5	the	the	DET
american_scientific_journal-7273	140	6	analysis	analysis	NOUN
american_scientific_journal-7273	140	7	and	and	CCONJ
american_scientific_journal-7273	140	8	suggestion	suggestion	NOUN
american_scientific_journal-7273	140	9	process	process	NOUN
american_scientific_journal-7273	140	10	and	and	CCONJ
american_scientific_journal-7273	140	11	only	only	ADV
american_scientific_journal-7273	140	12	in	in	ADP
american_scientific_journal-7273	140	13	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	140	14	it	it	PRON
american_scientific_journal-7273	140	15	was	be	AUX
american_scientific_journal-7273	140	16	made	make	VERB
american_scientific_journal-7273	140	17	public	public	ADJ
american_scientific_journal-7273	140	18	as	as	ADP
american_scientific_journal-7273	140	19	an	an	DET
american_scientific_journal-7273	140	20	effective	effective	ADJ
american_scientific_journal-7273	140	21	norm	norm	NOUN
american_scientific_journal-7273	140	22	.	.	PUNCT
american_scientific_journal-7273	141	1	since	since	SCONJ
american_scientific_journal-7273	141	2	the	the	DET
american_scientific_journal-7273	141	3	effective	effective	ADJ
american_scientific_journal-7273	141	4	date	date	NOUN
american_scientific_journal-7273	141	5	of	of	ADP
american_scientific_journal-7273	141	6	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	141	7	,	,	PUNCT
american_scientific_journal-7273	141	8	was	be	AUX
american_scientific_journal-7273	141	9	a	a	DET
american_scientific_journal-7273	141	10	holiday	holiday	NOUN
american_scientific_journal-7273	141	11	,	,	PUNCT
american_scientific_journal-7273	141	12	the	the	DET
american_scientific_journal-7273	141	13	2019	2019	NUM
american_scientific_journal-7273	141	14	baseline	baseline	NOUN
american_scientific_journal-7273	141	15	used	use	VERB
american_scientific_journal-7273	141	16	the	the	DET
american_scientific_journal-7273	141	17	reference	reference	NOUN
american_scientific_journal-7273	141	18	date	date	NOUN
american_scientific_journal-7273	141	19	of	of	ADP
american_scientific_journal-7273	141	20	01/02/2019	01/02/2019	NUM
american_scientific_journal-7273	141	21	.	.	PUNCT
american_scientific_journal-7273	142	1	in	in	ADP
american_scientific_journal-7273	142	2	this	this	DET
american_scientific_journal-7273	142	3	second	second	ADJ
american_scientific_journal-7273	142	4	analyzed	analyze	VERB
american_scientific_journal-7273	142	5	event	event	NOUN
american_scientific_journal-7273	142	6	,	,	PUNCT
american_scientific_journal-7273	142	7	the	the	DET
american_scientific_journal-7273	142	8	companies	company	NOUN
american_scientific_journal-7273	142	9	and	and	CCONJ
american_scientific_journal-7273	142	10	the	the	DET
american_scientific_journal-7273	142	11	market	market	NOUN
american_scientific_journal-7273	142	12	analysts	analyst	NOUN
american_scientific_journal-7273	142	13	already	already	ADV
american_scientific_journal-7273	142	14	knew	know	VERB
american_scientific_journal-7273	142	15	the	the	DET
american_scientific_journal-7273	142	16	standard	standard	NOUN
american_scientific_journal-7273	142	17	.	.	PUNCT
american_scientific_journal-7273	143	1	4.1	4.1	NUM
american_scientific_journal-7273	143	2	main	main	ADJ
american_scientific_journal-7273	143	3	characteristics	characteristic	NOUN
american_scientific_journal-7273	143	4	of	of	ADP
american_scientific_journal-7273	143	5	the	the	DET
american_scientific_journal-7273	143	6	sample	sample	NOUN
american_scientific_journal-7273	143	7	the	the	DET
american_scientific_journal-7273	143	8	indicators	indicator	NOUN
american_scientific_journal-7273	143	9	of	of	ADP
american_scientific_journal-7273	143	10	the	the	DET
american_scientific_journal-7273	143	11	analyzed	analyze	VERB
american_scientific_journal-7273	143	12	stock	stock	NOUN
american_scientific_journal-7273	143	13	exchanges	exchange	NOUN
american_scientific_journal-7273	143	14	–	–	PUNCT
american_scientific_journal-7273	143	15	s&p	s&p	PROPN
american_scientific_journal-7273	143	16	/	/	SYM
american_scientific_journal-7273	143	17	txt	txt	PROPN
american_scientific_journal-7273	143	18	,	,	PUNCT
american_scientific_journal-7273	143	19	ftse	ftse	NOUN
american_scientific_journal-7273	143	20	350	350	NUM
american_scientific_journal-7273	143	21	,	,	PUNCT
american_scientific_journal-7273	143	22	and	and	CCONJ
american_scientific_journal-7273	143	23	s&p	s&p	PROPN
american_scientific_journal-7273	143	24	/	/	SYM
american_scientific_journal-7273	143	25	asx	asx	NOUN
american_scientific_journal-7273	143	26	–	–	PUNCT
american_scientific_journal-7273	143	27	presented	present	VERB
american_scientific_journal-7273	143	28	negative	negative	ADJ
american_scientific_journal-7273	143	29	return	return	NOUN
american_scientific_journal-7273	143	30	in	in	ADP
american_scientific_journal-7273	143	31	the	the	DET
american_scientific_journal-7273	143	32	analyzed	analyze	VERB
american_scientific_journal-7273	143	33	period	period	NOUN
american_scientific_journal-7273	143	34	of	of	ADP
american_scientific_journal-7273	143	35	2016	2016	NUM
american_scientific_journal-7273	143	36	and	and	CCONJ
american_scientific_journal-7273	143	37	high	high	ADJ
american_scientific_journal-7273	143	38	return	return	NOUN
american_scientific_journal-7273	143	39	in	in	ADP
american_scientific_journal-7273	143	40	2019	2019	NUM
american_scientific_journal-7273	143	41	.	.	PUNCT
american_scientific_journal-7273	144	1	the	the	DET
american_scientific_journal-7273	144	2	standard	standard	ADJ
american_scientific_journal-7273	144	3	deviation	deviation	NOUN
american_scientific_journal-7273	144	4	of	of	ADP
american_scientific_journal-7273	144	5	the	the	DET
american_scientific_journal-7273	144	6	indicators	indicator	NOUN
american_scientific_journal-7273	144	7	s&p	s&p	PROPN
american_scientific_journal-7273	144	8	/	/	SYM
american_scientific_journal-7273	144	9	txt	txt	PROPN
american_scientific_journal-7273	144	10	and	and	CCONJ
american_scientific_journal-7273	144	11	ftse	ftse	PROPN
american_scientific_journal-7273	144	12	350	350	NUM
american_scientific_journal-7273	144	13	presented	present	VERB
american_scientific_journal-7273	144	14	distinct	distinct	ADJ
american_scientific_journal-7273	144	15	trends	trend	NOUN
american_scientific_journal-7273	144	16	,	,	PUNCT
american_scientific_journal-7273	144	17	with	with	ADP
american_scientific_journal-7273	144	18	the	the	DET
american_scientific_journal-7273	144	19	former	former	ADJ
american_scientific_journal-7273	144	20	maintaining	maintain	VERB
american_scientific_journal-7273	144	21	practically	practically	ADV
american_scientific_journal-7273	144	22	the	the	DET
american_scientific_journal-7273	144	23	same	same	ADJ
american_scientific_journal-7273	144	24	dispersion	dispersion	NOUN
american_scientific_journal-7273	144	25	,	,	PUNCT
american_scientific_journal-7273	144	26	detailed	detail	VERB
american_scientific_journal-7273	144	27	in	in	ADP
american_scientific_journal-7273	144	28	table	table	NOUN
american_scientific_journal-7273	144	29	3	3	NUM
american_scientific_journal-7273	144	30	.	.	PUNCT
american_scientific_journal-7273	144	31	table	table	NOUN
american_scientific_journal-7273	144	32	3	3	NUM
american_scientific_journal-7273	144	33	:	:	PUNCT
american_scientific_journal-7273	144	34	return	return	NOUN
american_scientific_journal-7273	144	35	and	and	CCONJ
american_scientific_journal-7273	144	36	standard	standard	ADJ
american_scientific_journal-7273	144	37	deviation	deviation	NOUN
american_scientific_journal-7273	144	38	of	of	ADP
american_scientific_journal-7273	144	39	the	the	DET
american_scientific_journal-7273	144	40	analyzed	analyze	VERB
american_scientific_journal-7273	144	41	indicators	indicator	NOUN
american_scientific_journal-7273	144	42	.	.	PUNCT
american_scientific_journal-7273	145	1	american	american	ADJ
american_scientific_journal-7273	145	2	academic	academic	ADJ
american_scientific_journal-7273	145	3	scientific	scientific	ADJ
american_scientific_journal-7273	145	4	research	research	NOUN
american_scientific_journal-7273	145	5	journal	journal	NOUN
american_scientific_journal-7273	145	6	for	for	ADP
american_scientific_journal-7273	145	7	engineering	engineering	NOUN
american_scientific_journal-7273	145	8	,	,	PUNCT
american_scientific_journal-7273	145	9	technology	technology	NOUN
american_scientific_journal-7273	145	10	,	,	PUNCT
american_scientific_journal-7273	145	11	and	and	CCONJ
american_scientific_journal-7273	145	12	sciences	science	NOUN
american_scientific_journal-7273	145	13	(	(	PUNCT
american_scientific_journal-7273	145	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	145	15	)	)	PUNCT
american_scientific_journal-7273	145	16	(	(	PUNCT
american_scientific_journal-7273	146	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	146	2	85,no	85,no	PROPN
american_scientific_journal-7273	146	3	1	1	NUM
american_scientific_journal-7273	146	4	,	,	PUNCT
american_scientific_journal-7273	146	5	pp	pp	ADV
american_scientific_journal-7273	146	6	116	116	NUM
american_scientific_journal-7273	146	7	-	-	SYM
american_scientific_journal-7273	146	8	143	143	NUM
american_scientific_journal-7273	146	9	128	128	NUM
american_scientific_journal-7273	146	10	source	source	NOUN
american_scientific_journal-7273	146	11	:	:	PUNCT
american_scientific_journal-7273	146	12	tsx	tsx	PROPN
american_scientific_journal-7273	146	13	,	,	PUNCT
american_scientific_journal-7273	146	14	ftse	ftse	NOUN
american_scientific_journal-7273	146	15	,	,	PUNCT
american_scientific_journal-7273	146	16	and	and	CCONJ
american_scientific_journal-7273	146	17	asx	asx	NOUN
american_scientific_journal-7273	146	18	stock	stock	NOUN
american_scientific_journal-7273	146	19	exchanges	exchange	NOUN
american_scientific_journal-7273	146	20	.	.	PUNCT
american_scientific_journal-7273	147	1	used	use	VERB
american_scientific_journal-7273	147	2	as	as	ADP
american_scientific_journal-7273	147	3	reference	reference	NOUN
american_scientific_journal-7273	147	4	indicator	indicator	NOUN
american_scientific_journal-7273	147	5	for	for	ADP
american_scientific_journal-7273	147	6	the	the	DET
american_scientific_journal-7273	147	7	respective	respective	ADJ
american_scientific_journal-7273	147	8	stock	stock	NOUN
american_scientific_journal-7273	147	9	exchanges	exchange	NOUN
american_scientific_journal-7273	147	10	,	,	PUNCT
american_scientific_journal-7273	147	11	a	a	DET
american_scientific_journal-7273	147	12	comparative	comparative	ADJ
american_scientific_journal-7273	147	13	analysis	analysis	NOUN
american_scientific_journal-7273	147	14	is	be	AUX
american_scientific_journal-7273	147	15	obtained	obtain	VERB
american_scientific_journal-7273	147	16	with	with	ADP
american_scientific_journal-7273	147	17	each	each	DET
american_scientific_journal-7273	147	18	selected	select	VERB
american_scientific_journal-7273	147	19	portfolio	portfolio	NOUN
american_scientific_journal-7273	147	20	and	and	CCONJ
american_scientific_journal-7273	147	21	the	the	DET
american_scientific_journal-7273	147	22	classification	classification	NOUN
american_scientific_journal-7273	147	23	by	by	ADP
american_scientific_journal-7273	147	24	size	size	NOUN
american_scientific_journal-7273	147	25	.	.	PUNCT
american_scientific_journal-7273	148	1	in	in	ADP
american_scientific_journal-7273	148	2	the	the	DET
american_scientific_journal-7273	148	3	case	case	NOUN
american_scientific_journal-7273	148	4	of	of	ADP
american_scientific_journal-7273	148	5	the	the	DET
american_scientific_journal-7273	148	6	toronto	toronto	PROPN
american_scientific_journal-7273	148	7	tsx	tsx	PROPN
american_scientific_journal-7273	148	8	,	,	PUNCT
american_scientific_journal-7273	148	9	it	it	PRON
american_scientific_journal-7273	148	10	is	be	AUX
american_scientific_journal-7273	148	11	one	one	NUM
american_scientific_journal-7273	148	12	of	of	ADP
american_scientific_journal-7273	148	13	the	the	DET
american_scientific_journal-7273	148	14	four	four	NUM
american_scientific_journal-7273	148	15	most	most	ADV
american_scientific_journal-7273	148	16	important	important	ADJ
american_scientific_journal-7273	148	17	stock	stock	NOUN
american_scientific_journal-7273	148	18	exchanges	exchange	NOUN
american_scientific_journal-7273	148	19	in	in	ADP
american_scientific_journal-7273	148	20	the	the	DET
american_scientific_journal-7273	148	21	world	world	NOUN
american_scientific_journal-7273	148	22	for	for	ADP
american_scientific_journal-7273	148	23	the	the	DET
american_scientific_journal-7273	148	24	mining	mining	NOUN
american_scientific_journal-7273	148	25	segment	segment	NOUN
american_scientific_journal-7273	148	26	and	and	CCONJ
american_scientific_journal-7273	148	27	this	this	DET
american_scientific_journal-7273	148	28	segment	segment	NOUN
american_scientific_journal-7273	148	29	represents	represent	VERB
american_scientific_journal-7273	148	30	5	5	NUM
american_scientific_journal-7273	148	31	%	%	NOUN
american_scientific_journal-7273	148	32	of	of	ADP
american_scientific_journal-7273	148	33	the	the	DET
american_scientific_journal-7273	148	34	gdp	gdp	NOUN
american_scientific_journal-7273	148	35	of	of	ADP
american_scientific_journal-7273	148	36	canada	canada	PROPN
american_scientific_journal-7273	148	37	,	,	PUNCT
american_scientific_journal-7273	148	38	not	not	PART
american_scientific_journal-7273	148	39	including	include	VERB
american_scientific_journal-7273	148	40	the	the	DET
american_scientific_journal-7273	148	41	oil	oil	NOUN
american_scientific_journal-7273	148	42	&	&	CCONJ
american_scientific_journal-7273	148	43	gas	gas	NOUN
american_scientific_journal-7273	148	44	segment	segment	NOUN
american_scientific_journal-7273	148	45	.	.	PUNCT
american_scientific_journal-7273	149	1	the	the	DET
american_scientific_journal-7273	149	2	studied	study	VERB
american_scientific_journal-7273	149	3	mining	mining	NOUN
american_scientific_journal-7273	149	4	sector	sector	NOUN
american_scientific_journal-7273	149	5	had	have	VERB
american_scientific_journal-7273	149	6	a	a	DET
american_scientific_journal-7273	149	7	fall	fall	NOUN
american_scientific_journal-7273	149	8	higher	high	ADJ
american_scientific_journal-7273	149	9	than	than	ADP
american_scientific_journal-7273	149	10	the	the	DET
american_scientific_journal-7273	149	11	reference	reference	NOUN
american_scientific_journal-7273	149	12	index	index	NOUN
american_scientific_journal-7273	149	13	in	in	ADP
american_scientific_journal-7273	149	14	2016	2016	NUM
american_scientific_journal-7273	149	15	.	.	PUNCT
american_scientific_journal-7273	150	1	in	in	ADP
american_scientific_journal-7273	150	2	2019	2019	NUM
american_scientific_journal-7273	150	3	,	,	PUNCT
american_scientific_journal-7273	150	4	the	the	DET
american_scientific_journal-7273	150	5	return	return	NOUN
american_scientific_journal-7273	150	6	also	also	ADV
american_scientific_journal-7273	150	7	presented	present	VERB
american_scientific_journal-7273	150	8	a	a	DET
american_scientific_journal-7273	150	9	very	very	ADV
american_scientific_journal-7273	150	10	distinct	distinct	ADJ
american_scientific_journal-7273	150	11	variation	variation	NOUN
american_scientific_journal-7273	150	12	of	of	ADP
american_scientific_journal-7273	150	13	the	the	DET
american_scientific_journal-7273	150	14	index	index	NOUN
american_scientific_journal-7273	150	15	.	.	PUNCT
american_scientific_journal-7273	151	1	table	table	NOUN
american_scientific_journal-7273	151	2	4	4	NUM
american_scientific_journal-7273	151	3	:	:	PUNCT
american_scientific_journal-7273	151	4	comparison	comparison	NOUN
american_scientific_journal-7273	151	5	of	of	ADP
american_scientific_journal-7273	151	6	s&p	s&p	PROPN
american_scientific_journal-7273	151	7	/	/	SYM
american_scientific_journal-7273	151	8	tsx	tsx	NOUN
american_scientific_journal-7273	151	9	index	index	NOUN
american_scientific_journal-7273	151	10	between	between	ADP
american_scientific_journal-7273	151	11	the	the	DET
american_scientific_journal-7273	151	12	2016	2016	NUM
american_scientific_journal-7273	151	13	and	and	CCONJ
american_scientific_journal-7273	151	14	2019	2019	NUM
american_scientific_journal-7273	151	15	sample	sample	NOUN
american_scientific_journal-7273	151	16	.	.	PUNCT
american_scientific_journal-7273	152	1	source	source	NOUN
american_scientific_journal-7273	152	2	:	:	PUNCT
american_scientific_journal-7273	152	3	the	the	DET
american_scientific_journal-7273	152	4	authors	author	NOUN
american_scientific_journal-7273	152	5	based	base	VERB
american_scientific_journal-7273	152	6	on	on	ADP
american_scientific_journal-7273	152	7	tsx	tsx	PROPN
american_scientific_journal-7273	152	8	and	and	CCONJ
american_scientific_journal-7273	152	9	s&p	s&p	PROPN
american_scientific_journal-7273	152	10	/	/	SYM
american_scientific_journal-7273	152	11	tsx	tsx	PROPN
american_scientific_journal-7273	152	12	.	.	PUNCT
american_scientific_journal-7273	153	1	the	the	DET
american_scientific_journal-7273	153	2	lse	lse	PROPN
american_scientific_journal-7273	153	3	is	be	AUX
american_scientific_journal-7273	153	4	the	the	DET
american_scientific_journal-7273	153	5	most	most	ADV
american_scientific_journal-7273	153	6	diversified	diversified	ADJ
american_scientific_journal-7273	153	7	and	and	CCONJ
american_scientific_journal-7273	153	8	had	have	VERB
american_scientific_journal-7273	153	9	the	the	DET
american_scientific_journal-7273	153	10	highest	high	ADJ
american_scientific_journal-7273	153	11	net	net	ADJ
american_scientific_journal-7273	153	12	assets	asset	NOUN
american_scientific_journal-7273	153	13	liquid	liquid	ADJ
american_scientific_journal-7273	153	14	among	among	ADP
american_scientific_journal-7273	153	15	the	the	DET
american_scientific_journal-7273	153	16	three	three	NUM
american_scientific_journal-7273	153	17	studied	study	VERB
american_scientific_journal-7273	153	18	stock	stock	NOUN
american_scientific_journal-7273	153	19	exchanges	exchange	NOUN
american_scientific_journal-7273	153	20	for	for	ADP
american_scientific_journal-7273	153	21	the	the	DET
american_scientific_journal-7273	153	22	mining	mining	NOUN
american_scientific_journal-7273	153	23	segment	segment	NOUN
american_scientific_journal-7273	153	24	,	,	PUNCT
american_scientific_journal-7273	153	25	concentrating	concentrate	VERB
american_scientific_journal-7273	153	26	the	the	DET
american_scientific_journal-7273	153	27	companies	company	NOUN
american_scientific_journal-7273	153	28	with	with	ADP
american_scientific_journal-7273	153	29	the	the	DET
american_scientific_journal-7273	153	30	highest	high	ADJ
american_scientific_journal-7273	153	31	value	value	NOUN
american_scientific_journal-7273	153	32	.	.	PUNCT
american_scientific_journal-7273	154	1	according	accord	VERB
american_scientific_journal-7273	154	2	to	to	ADP
american_scientific_journal-7273	154	3	table	table	NOUN
american_scientific_journal-7273	154	4	8	8	NUM
american_scientific_journal-7273	154	5	[	[	X
american_scientific_journal-7273	154	6	17	17	NUM
american_scientific_journal-7273	154	7	]	]	PUNCT
american_scientific_journal-7273	154	8	,	,	PUNCT
american_scientific_journal-7273	154	9	even	even	ADV
american_scientific_journal-7273	154	10	with	with	SCONJ
american_scientific_journal-7273	154	11	tsx	tsx	PROPN
american_scientific_journal-7273	154	12	issued	issue	VERB
american_scientific_journal-7273	154	13	40	40	NUM
american_scientific_journal-7273	154	14	%	%	NOUN
american_scientific_journal-7273	154	15	more	more	ADJ
american_scientific_journal-7273	154	16	papers	paper	NOUN
american_scientific_journal-7273	154	17	from	from	ADP
american_scientific_journal-7273	154	18	mining	mining	NOUN
american_scientific_journal-7273	154	19	companies	company	NOUN
american_scientific_journal-7273	154	20	than	than	ADP
american_scientific_journal-7273	154	21	lse	lse	PROPN
american_scientific_journal-7273	154	22	,	,	PUNCT
american_scientific_journal-7273	154	23	with	with	ADP
american_scientific_journal-7273	154	24	3,827	3,827	NUM
american_scientific_journal-7273	154	25	and	and	CCONJ
american_scientific_journal-7273	154	26	2,403	2,403	NUM
american_scientific_journal-7273	154	27	papers	paper	NOUN
american_scientific_journal-7273	154	28	,	,	PUNCT
american_scientific_journal-7273	154	29	respectively	respectively	ADV
american_scientific_journal-7273	154	30	,	,	PUNCT
american_scientific_journal-7273	154	31	lse	lse	PROPN
american_scientific_journal-7273	154	32	issued	issue	VERB
american_scientific_journal-7273	154	33	in	in	ADP
american_scientific_journal-7273	154	34	the	the	DET
american_scientific_journal-7273	154	35	same	same	ADJ
american_scientific_journal-7273	154	36	year	year	NOUN
american_scientific_journal-7273	154	37	a	a	DET
american_scientific_journal-7273	154	38	financial	financial	ADJ
american_scientific_journal-7273	154	39	volume	volume	NOUN
american_scientific_journal-7273	154	40	of	of	ADP
american_scientific_journal-7273	154	41	6,187	6,187	NUM
american_scientific_journal-7273	154	42	billion	billion	NUM
american_scientific_journal-7273	154	43	against	against	ADP
american_scientific_journal-7273	154	44	2,196	2,196	NUM
american_scientific_journal-7273	154	45	billion	billion	NUM
american_scientific_journal-7273	154	46	of	of	ADP
american_scientific_journal-7273	154	47	tsx	tsx	PROPN
american_scientific_journal-7273	154	48	.	.	PUNCT
american_scientific_journal-7273	155	1	for	for	ADP
american_scientific_journal-7273	155	2	the	the	DET
american_scientific_journal-7273	155	3	economy	economy	NOUN
american_scientific_journal-7273	155	4	of	of	ADP
american_scientific_journal-7273	155	5	england	england	PROPN
american_scientific_journal-7273	155	6	,	,	PUNCT
american_scientific_journal-7273	155	7	the	the	DET
american_scientific_journal-7273	155	8	mineral	mineral	NOUN
american_scientific_journal-7273	155	9	segment	segment	NOUN
american_scientific_journal-7273	155	10	represents	represent	VERB
american_scientific_journal-7273	155	11	4	4	NUM
american_scientific_journal-7273	155	12	%	%	NOUN
american_scientific_journal-7273	155	13	of	of	ADP
american_scientific_journal-7273	155	14	the	the	DET
american_scientific_journal-7273	155	15	economy	economy	NOUN
american_scientific_journal-7273	155	16	,	,	PUNCT
american_scientific_journal-7273	155	17	and	and	CCONJ
american_scientific_journal-7273	155	18	within	within	ADP
american_scientific_journal-7273	155	19	this	this	DET
american_scientific_journal-7273	155	20	classification	classification	NOUN
american_scientific_journal-7273	155	21	are	be	AUX
american_scientific_journal-7273	155	22	included	include	VERB
american_scientific_journal-7273	155	23	agriculture	agriculture	NOUN
american_scientific_journal-7273	155	24	,	,	PUNCT
american_scientific_journal-7273	155	25	oil	oil	NOUN
american_scientific_journal-7273	155	26	&	&	CCONJ
american_scientific_journal-7273	155	27	gas	gas	NOUN
american_scientific_journal-7273	155	28	,	,	PUNCT
american_scientific_journal-7273	155	29	and	and	CCONJ
american_scientific_journal-7273	155	30	basic	basic	ADJ
american_scientific_journal-7273	155	31	resources	resource	NOUN
american_scientific_journal-7273	155	32	segments	segment	NOUN
american_scientific_journal-7273	155	33	,	,	PUNCT
american_scientific_journal-7273	155	34	which	which	PRON
american_scientific_journal-7273	155	35	represent	represent	VERB
american_scientific_journal-7273	155	36	less	less	ADJ
american_scientific_journal-7273	155	37	than	than	ADP
american_scientific_journal-7273	155	38	2	2	NUM
american_scientific_journal-7273	155	39	%	%	NOUN
american_scientific_journal-7273	155	40	.	.	PUNCT
american_scientific_journal-7273	156	1	table	table	NOUN
american_scientific_journal-7273	156	2	5	5	NUM
american_scientific_journal-7273	156	3	shows	show	VERB
american_scientific_journal-7273	156	4	the	the	DET
american_scientific_journal-7273	156	5	comparison	comparison	NOUN
american_scientific_journal-7273	156	6	of	of	ADP
american_scientific_journal-7273	156	7	the	the	DET
american_scientific_journal-7273	156	8	sample	sample	NOUN
american_scientific_journal-7273	156	9	data	datum	NOUN
american_scientific_journal-7273	156	10	regarding	regard	VERB
american_scientific_journal-7273	156	11	the	the	DET
american_scientific_journal-7273	156	12	ftse	ftse	PROPN
american_scientific_journal-7273	156	13	350	350	NUM
american_scientific_journal-7273	156	14	index	index	NOUN
american_scientific_journal-7273	156	15	:	:	PUNCT
american_scientific_journal-7273	156	16	table	table	NOUN
american_scientific_journal-7273	156	17	5	5	NUM
american_scientific_journal-7273	156	18	:	:	PUNCT
american_scientific_journal-7273	156	19	comparison	comparison	NOUN
american_scientific_journal-7273	156	20	of	of	ADP
american_scientific_journal-7273	156	21	the	the	DET
american_scientific_journal-7273	156	22	ftse	ftse	PROPN
american_scientific_journal-7273	156	23	350	350	NUM
american_scientific_journal-7273	156	24	index	index	NOUN
american_scientific_journal-7273	156	25	between	between	ADP
american_scientific_journal-7273	156	26	the	the	DET
american_scientific_journal-7273	156	27	2016	2016	NUM
american_scientific_journal-7273	156	28	and	and	CCONJ
american_scientific_journal-7273	156	29	2019	2019	NUM
american_scientific_journal-7273	156	30	samples	sample	NOUN
american_scientific_journal-7273	156	31	.	.	PUNCT
american_scientific_journal-7273	157	1	source	source	NOUN
american_scientific_journal-7273	157	2	:	:	PUNCT
american_scientific_journal-7273	157	3	elaborated	elaborate	VERB
american_scientific_journal-7273	157	4	by	by	ADP
american_scientific_journal-7273	157	5	the	the	DET
american_scientific_journal-7273	157	6	authors	author	NOUN
american_scientific_journal-7273	157	7	based	base	VERB
american_scientific_journal-7273	157	8	on	on	ADP
american_scientific_journal-7273	157	9	lse	lse	PROPN
american_scientific_journal-7273	157	10	and	and	CCONJ
american_scientific_journal-7273	157	11	ftse	ftse	PROPN
american_scientific_journal-7273	157	12	350	350	NUM
american_scientific_journal-7273	157	13	.	.	PUNCT
american_scientific_journal-7273	158	1	in	in	ADP
american_scientific_journal-7273	158	2	the	the	DET
american_scientific_journal-7273	158	3	case	case	NOUN
american_scientific_journal-7273	158	4	of	of	ADP
american_scientific_journal-7273	158	5	the	the	DET
american_scientific_journal-7273	158	6	asx	asx	NOUN
american_scientific_journal-7273	158	7	index	index	NOUN
american_scientific_journal-7273	158	8	,	,	PUNCT
american_scientific_journal-7273	158	9	of	of	ADP
american_scientific_journal-7273	158	10	the	the	DET
american_scientific_journal-7273	158	11	three	three	NUM
american_scientific_journal-7273	158	12	stock	stock	NOUN
american_scientific_journal-7273	158	13	exchanges	exchange	NOUN
american_scientific_journal-7273	158	14	analyzed	analyze	VERB
american_scientific_journal-7273	158	15	,	,	PUNCT
american_scientific_journal-7273	158	16	the	the	DET
american_scientific_journal-7273	158	17	country	country	NOUN
american_scientific_journal-7273	158	18	that	that	PRON
american_scientific_journal-7273	158	19	is	be	AUX
american_scientific_journal-7273	158	20	most	most	ADV
american_scientific_journal-7273	158	21	economically	economically	ADV
american_scientific_journal-7273	158	22	dependent	dependent	ADJ
american_scientific_journal-7273	158	23	on	on	ADP
american_scientific_journal-7273	158	24	the	the	DET
american_scientific_journal-7273	158	25	mining	mining	NOUN
american_scientific_journal-7273	158	26	sector	sector	NOUN
american_scientific_journal-7273	158	27	is	be	AUX
american_scientific_journal-7273	158	28	australia	australia	PROPN
american_scientific_journal-7273	158	29	.	.	PUNCT
american_scientific_journal-7273	159	1	according	accord	VERB
american_scientific_journal-7273	159	2	to	to	ADP
american_scientific_journal-7273	159	3	table	table	NOUN
american_scientific_journal-7273	159	4	6	6	NUM
american_scientific_journal-7273	159	5	,	,	PUNCT
american_scientific_journal-7273	159	6	the	the	DET
american_scientific_journal-7273	159	7	variations	variation	NOUN
american_scientific_journal-7273	159	8	of	of	ADP
american_scientific_journal-7273	159	9	the	the	DET
american_scientific_journal-7273	159	10	portfolio	portfolio	NOUN
american_scientific_journal-7273	159	11	formed	form	VERB
american_scientific_journal-7273	159	12	by	by	ADP
american_scientific_journal-7273	159	13	the	the	DET
american_scientific_journal-7273	159	14	sample	sample	NOUN
american_scientific_journal-7273	159	15	presented	present	VERB
american_scientific_journal-7273	159	16	returns	return	NOUN
american_scientific_journal-7273	159	17	very	very	ADV
american_scientific_journal-7273	159	18	similar	similar	ADJ
american_scientific_journal-7273	159	19	to	to	ADP
american_scientific_journal-7273	159	20	the	the	DET
american_scientific_journal-7273	159	21	reference	reference	NOUN
american_scientific_journal-7273	159	22	index	index	NOUN
american_scientific_journal-7273	159	23	in	in	ADP
american_scientific_journal-7273	159	24	both	both	DET
american_scientific_journal-7273	159	25	dates	date	NOUN
american_scientific_journal-7273	159	26	,	,	PUNCT
american_scientific_journal-7273	159	27	with	with	ADP
american_scientific_journal-7273	159	28	the	the	DET
american_scientific_journal-7273	159	29	dispersion	dispersion	NOUN
american_scientific_journal-7273	159	30	being	be	AUX
american_scientific_journal-7273	159	31	low	low	ADJ
american_scientific_journal-7273	159	32	in	in	ADP
american_scientific_journal-7273	159	33	2016	2016	NUM
american_scientific_journal-7273	159	34	american	american	ADJ
american_scientific_journal-7273	159	35	academic	academic	ADJ
american_scientific_journal-7273	159	36	scientific	scientific	ADJ
american_scientific_journal-7273	159	37	research	research	NOUN
american_scientific_journal-7273	159	38	journal	journal	NOUN
american_scientific_journal-7273	159	39	for	for	ADP
american_scientific_journal-7273	159	40	engineering	engineering	NOUN
american_scientific_journal-7273	159	41	,	,	PUNCT
american_scientific_journal-7273	159	42	technology	technology	NOUN
american_scientific_journal-7273	159	43	,	,	PUNCT
american_scientific_journal-7273	159	44	and	and	CCONJ
american_scientific_journal-7273	159	45	sciences	science	NOUN
american_scientific_journal-7273	159	46	(	(	PUNCT
american_scientific_journal-7273	159	47	asrjets	asrjet	NOUN
american_scientific_journal-7273	159	48	)	)	PUNCT
american_scientific_journal-7273	159	49	(	(	PUNCT
american_scientific_journal-7273	159	50	2022)volume	2022)volume	NUM
american_scientific_journal-7273	159	51	85,no	85,no	PROPN
american_scientific_journal-7273	159	52	1	1	NUM
american_scientific_journal-7273	159	53	,	,	PUNCT
american_scientific_journal-7273	159	54	pp	pp	ADV
american_scientific_journal-7273	159	55	116	116	NUM
american_scientific_journal-7273	159	56	-	-	SYM
american_scientific_journal-7273	159	57	143	143	NUM
american_scientific_journal-7273	159	58	129	129	NUM
american_scientific_journal-7273	159	59	and	and	CCONJ
american_scientific_journal-7273	159	60	again	again	ADV
american_scientific_journal-7273	159	61	in	in	ADP
american_scientific_journal-7273	159	62	2019	2019	NUM
american_scientific_journal-7273	159	63	.	.	PUNCT
american_scientific_journal-7273	160	1	table	table	NOUN
american_scientific_journal-7273	160	2	6	6	NUM
american_scientific_journal-7273	160	3	:	:	PUNCT
american_scientific_journal-7273	160	4	comparison	comparison	NOUN
american_scientific_journal-7273	160	5	of	of	ADP
american_scientific_journal-7273	160	6	the	the	DET
american_scientific_journal-7273	160	7	s&p	s&p	PROPN
american_scientific_journal-7273	160	8	asx	asx	NOUN
american_scientific_journal-7273	160	9	300	300	NUM
american_scientific_journal-7273	160	10	index	index	NOUN
american_scientific_journal-7273	160	11	between	between	ADP
american_scientific_journal-7273	160	12	the	the	DET
american_scientific_journal-7273	160	13	2016	2016	NUM
american_scientific_journal-7273	160	14	and	and	CCONJ
american_scientific_journal-7273	160	15	2019	2019	NUM
american_scientific_journal-7273	160	16	samples	sample	NOUN
american_scientific_journal-7273	160	17	.	.	PUNCT
american_scientific_journal-7273	161	1	source	source	NOUN
american_scientific_journal-7273	161	2	:	:	PUNCT
american_scientific_journal-7273	161	3	elaborated	elaborate	VERB
american_scientific_journal-7273	161	4	by	by	ADP
american_scientific_journal-7273	161	5	the	the	DET
american_scientific_journal-7273	161	6	authors	author	NOUN
american_scientific_journal-7273	161	7	based	base	VERB
american_scientific_journal-7273	161	8	on	on	ADP
american_scientific_journal-7273	161	9	asx	asx	NOUN
american_scientific_journal-7273	161	10	and	and	CCONJ
american_scientific_journal-7273	161	11	s&p	s&p	PROPN
american_scientific_journal-7273	161	12	/	/	SYM
american_scientific_journal-7273	161	13	asx	asx	NOUN
american_scientific_journal-7273	161	14	300	300	NUM
american_scientific_journal-7273	161	15	.	.	PUNCT
american_scientific_journal-7273	162	1	all	all	DET
american_scientific_journal-7273	162	2	the	the	DET
american_scientific_journal-7273	162	3	analyzed	analyze	VERB
american_scientific_journal-7273	162	4	stock	stock	NOUN
american_scientific_journal-7273	162	5	exchanges	exchange	NOUN
american_scientific_journal-7273	162	6	observed	observe	VERB
american_scientific_journal-7273	162	7	that	that	SCONJ
american_scientific_journal-7273	162	8	the	the	DET
american_scientific_journal-7273	162	9	size	size	NOUN
american_scientific_journal-7273	162	10	of	of	ADP
american_scientific_journal-7273	162	11	the	the	DET
american_scientific_journal-7273	162	12	companies	company	NOUN
american_scientific_journal-7273	162	13	affected	affect	VERB
american_scientific_journal-7273	162	14	the	the	DET
american_scientific_journal-7273	162	15	analysis	analysis	NOUN
american_scientific_journal-7273	162	16	of	of	ADP
american_scientific_journal-7273	162	17	the	the	DET
american_scientific_journal-7273	162	18	stock	stock	NOUN
american_scientific_journal-7273	162	19	exchanges	exchange	NOUN
american_scientific_journal-7273	162	20	(	(	PUNCT
american_scientific_journal-7273	162	21	tables	table	NOUN
american_scientific_journal-7273	162	22	4	4	NUM
american_scientific_journal-7273	162	23	,	,	PUNCT
american_scientific_journal-7273	162	24	5	5	NUM
american_scientific_journal-7273	162	25	,	,	PUNCT
american_scientific_journal-7273	162	26	and	and	CCONJ
american_scientific_journal-7273	162	27	6	6	NUM
american_scientific_journal-7273	162	28	)	)	PUNCT
american_scientific_journal-7273	162	29	.	.	PUNCT
american_scientific_journal-7273	163	1	the	the	DET
american_scientific_journal-7273	163	2	measures	measure	NOUN
american_scientific_journal-7273	163	3	of	of	ADP
american_scientific_journal-7273	163	4	return	return	NOUN
american_scientific_journal-7273	163	5	and	and	CCONJ
american_scientific_journal-7273	163	6	dispersion	dispersion	NOUN
american_scientific_journal-7273	163	7	varied	varied	ADJ
american_scientific_journal-7273	163	8	according	accord	VERB
american_scientific_journal-7273	163	9	to	to	ADP
american_scientific_journal-7273	163	10	the	the	DET
american_scientific_journal-7273	163	11	size	size	NOUN
american_scientific_journal-7273	163	12	of	of	ADP
american_scientific_journal-7273	163	13	the	the	DET
american_scientific_journal-7273	163	14	companies	company	NOUN
american_scientific_journal-7273	163	15	,	,	PUNCT
american_scientific_journal-7273	163	16	which	which	PRON
american_scientific_journal-7273	163	17	was	be	AUX
american_scientific_journal-7273	163	18	also	also	ADV
american_scientific_journal-7273	163	19	evidenced	evidence	VERB
american_scientific_journal-7273	163	20	in	in	ADP
american_scientific_journal-7273	163	21	the	the	DET
american_scientific_journal-7273	163	22	event	event	NOUN
american_scientific_journal-7273	163	23	study	study	NOUN
american_scientific_journal-7273	163	24	.	.	PUNCT
american_scientific_journal-7273	164	1	in	in	ADP
american_scientific_journal-7273	164	2	order	order	NOUN
american_scientific_journal-7273	164	3	to	to	PART
american_scientific_journal-7273	164	4	facilitate	facilitate	VERB
american_scientific_journal-7273	164	5	the	the	DET
american_scientific_journal-7273	164	6	visualization	visualization	NOUN
american_scientific_journal-7273	164	7	of	of	ADP
american_scientific_journal-7273	164	8	this	this	DET
american_scientific_journal-7273	164	9	data	datum	NOUN
american_scientific_journal-7273	164	10	variation	variation	NOUN
american_scientific_journal-7273	164	11	,	,	PUNCT
american_scientific_journal-7273	164	12	we	we	PRON
american_scientific_journal-7273	164	13	have	have	AUX
american_scientific_journal-7273	164	14	plotted	plot	VERB
american_scientific_journal-7273	164	15	figures	figure	NOUN
american_scientific_journal-7273	164	16	5	5	NUM
american_scientific_journal-7273	164	17	,	,	PUNCT
american_scientific_journal-7273	164	18	6	6	NUM
american_scientific_journal-7273	164	19	,	,	PUNCT
american_scientific_journal-7273	164	20	and	and	CCONJ
american_scientific_journal-7273	164	21	7	7	NUM
american_scientific_journal-7273	164	22	,	,	PUNCT
american_scientific_journal-7273	164	23	in	in	ADP
american_scientific_journal-7273	164	24	which	which	PRON
american_scientific_journal-7273	164	25	the	the	DET
american_scientific_journal-7273	164	26	value	value	NOUN
american_scientific_journal-7273	164	27	in	in	ADP
american_scientific_journal-7273	164	28	points	point	NOUN
american_scientific_journal-7273	164	29	at	at	ADP
american_scientific_journal-7273	164	30	the	the	DET
american_scientific_journal-7273	164	31	zero	zero	NUM
american_scientific_journal-7273	164	32	date	date	NOUN
american_scientific_journal-7273	164	33	of	of	ADP
american_scientific_journal-7273	164	34	the	the	DET
american_scientific_journal-7273	164	35	reference	reference	NOUN
american_scientific_journal-7273	164	36	index	index	NOUN
american_scientific_journal-7273	164	37	is	be	AUX
american_scientific_journal-7273	164	38	used	use	VERB
american_scientific_journal-7273	164	39	to	to	PART
american_scientific_journal-7273	164	40	create	create	VERB
american_scientific_journal-7273	164	41	four	four	NUM
american_scientific_journal-7273	164	42	indices	index	NOUN
american_scientific_journal-7273	164	43	of	of	ADP
american_scientific_journal-7273	164	44	each	each	DET
american_scientific_journal-7273	164	45	portfolio	portfolio	NOUN
american_scientific_journal-7273	164	46	generated	generate	VERB
american_scientific_journal-7273	164	47	in	in	ADP
american_scientific_journal-7273	164	48	the	the	DET
american_scientific_journal-7273	164	49	study	study	NOUN
american_scientific_journal-7273	164	50	.	.	PUNCT
american_scientific_journal-7273	165	1	first	first	ADV
american_scientific_journal-7273	165	2	,	,	PUNCT
american_scientific_journal-7273	165	3	a	a	DET
american_scientific_journal-7273	165	4	portfolio	portfolio	NOUN
american_scientific_journal-7273	165	5	with	with	ADP
american_scientific_journal-7273	165	6	100	100	NUM
american_scientific_journal-7273	165	7	%	%	NOUN
american_scientific_journal-7273	165	8	of	of	ADP
american_scientific_journal-7273	165	9	the	the	DET
american_scientific_journal-7273	165	10	data	datum	NOUN
american_scientific_journal-7273	165	11	from	from	ADP
american_scientific_journal-7273	165	12	the	the	DET
american_scientific_journal-7273	165	13	baseline	baseline	NOUN
american_scientific_journal-7273	165	14	,	,	PUNCT
american_scientific_journal-7273	165	15	and	and	CCONJ
american_scientific_journal-7273	165	16	then	then	ADV
american_scientific_journal-7273	165	17	portfolios	portfolio	NOUN
american_scientific_journal-7273	165	18	with	with	ADP
american_scientific_journal-7273	165	19	10	10	NUM
american_scientific_journal-7273	165	20	%	%	NOUN
american_scientific_journal-7273	165	21	,	,	PUNCT
american_scientific_journal-7273	165	22	20	20	NUM
american_scientific_journal-7273	165	23	%	%	NOUN
american_scientific_journal-7273	165	24	,	,	PUNCT
american_scientific_journal-7273	165	25	and	and	CCONJ
american_scientific_journal-7273	165	26	70	70	NUM
american_scientific_journal-7273	165	27	%	%	NOUN
american_scientific_journal-7273	165	28	of	of	ADP
american_scientific_journal-7273	165	29	the	the	DET
american_scientific_journal-7273	165	30	data	datum	NOUN
american_scientific_journal-7273	165	31	compared	compare	VERB
american_scientific_journal-7273	165	32	with	with	ADP
american_scientific_journal-7273	165	33	the	the	DET
american_scientific_journal-7273	165	34	reference	reference	NOUN
american_scientific_journal-7273	165	35	index	index	NOUN
american_scientific_journal-7273	165	36	.	.	PUNCT
american_scientific_journal-7273	166	1	the	the	DET
american_scientific_journal-7273	166	2	index	index	NOUN
american_scientific_journal-7273	166	3	is	be	AUX
american_scientific_journal-7273	166	4	represented	represent	VERB
american_scientific_journal-7273	166	5	by	by	ADP
american_scientific_journal-7273	166	6	the	the	DET
american_scientific_journal-7273	166	7	black	black	ADJ
american_scientific_journal-7273	166	8	thick	thick	ADJ
american_scientific_journal-7273	166	9	line	line	NOUN
american_scientific_journal-7273	166	10	and	and	CCONJ
american_scientific_journal-7273	166	11	the	the	DET
american_scientific_journal-7273	166	12	portfolio	portfolio	NOUN
american_scientific_journal-7273	166	13	formed	form	VERB
american_scientific_journal-7273	166	14	by	by	ADP
american_scientific_journal-7273	166	15	the	the	DET
american_scientific_journal-7273	166	16	selected	select	VERB
american_scientific_journal-7273	166	17	shares	share	NOUN
american_scientific_journal-7273	166	18	from	from	ADP
american_scientific_journal-7273	166	19	each	each	DET
american_scientific_journal-7273	166	20	stock	stock	NOUN
american_scientific_journal-7273	166	21	exchange	exchange	NOUN
american_scientific_journal-7273	166	22	represented	represent	VERB
american_scientific_journal-7273	166	23	by	by	ADP
american_scientific_journal-7273	166	24	the	the	DET
american_scientific_journal-7273	166	25	red	red	ADJ
american_scientific_journal-7273	166	26	thick	thick	ADJ
american_scientific_journal-7273	166	27	line	line	NOUN
american_scientific_journal-7273	166	28	,	,	PUNCT
american_scientific_journal-7273	166	29	portfolio	portfolio	NOUN
american_scientific_journal-7273	166	30	.	.	PUNCT
american_scientific_journal-7273	167	1	the	the	DET
american_scientific_journal-7273	167	2	breaks	break	NOUN
american_scientific_journal-7273	167	3	by	by	ADP
american_scientific_journal-7273	167	4	size	size	NOUN
american_scientific_journal-7273	167	5	with	with	ADP
american_scientific_journal-7273	167	6	fine	fine	ADJ
american_scientific_journal-7273	167	7	black	black	ADJ
american_scientific_journal-7273	167	8	,	,	PUNCT
american_scientific_journal-7273	167	9	red	red	ADJ
american_scientific_journal-7273	167	10	,	,	PUNCT
american_scientific_journal-7273	167	11	and	and	CCONJ
american_scientific_journal-7273	167	12	yellow	yellow	ADJ
american_scientific_journal-7273	167	13	lines	line	NOUN
american_scientific_journal-7273	167	14	represent	represent	VERB
american_scientific_journal-7273	167	15	the	the	DET
american_scientific_journal-7273	167	16	portfolios	portfolio	NOUN
american_scientific_journal-7273	167	17	formed	form	VERB
american_scientific_journal-7273	167	18	by	by	ADP
american_scientific_journal-7273	167	19	the	the	DET
american_scientific_journal-7273	167	20	10	10	NUM
american_scientific_journal-7273	167	21	%	%	NOUN
american_scientific_journal-7273	167	22	,	,	PUNCT
american_scientific_journal-7273	167	23	20	20	NUM
american_scientific_journal-7273	167	24	%	%	NOUN
american_scientific_journal-7273	167	25	,	,	PUNCT
american_scientific_journal-7273	167	26	and	and	CCONJ
american_scientific_journal-7273	167	27	70	70	NUM
american_scientific_journal-7273	167	28	%	%	NOUN
american_scientific_journal-7273	167	29	sizes	size	NOUN
american_scientific_journal-7273	167	30	,	,	PUNCT
american_scientific_journal-7273	167	31	respectively	respectively	ADV
american_scientific_journal-7273	167	32	.	.	PUNCT
american_scientific_journal-7273	168	1	the	the	DET
american_scientific_journal-7273	168	2	dates	date	NOUN
american_scientific_journal-7273	168	3	of	of	ADP
american_scientific_journal-7273	168	4	2016	2016	NUM
american_scientific_journal-7273	168	5	and	and	CCONJ
american_scientific_journal-7273	168	6	2019	2019	NUM
american_scientific_journal-7273	168	7	refer	refer	VERB
american_scientific_journal-7273	168	8	to	to	ADP
american_scientific_journal-7273	168	9	the	the	DET
american_scientific_journal-7273	168	10	following	follow	VERB
american_scientific_journal-7273	168	11	events	event	NOUN
american_scientific_journal-7273	168	12	:	:	PUNCT
american_scientific_journal-7273	168	13	disclosure	disclosure	NOUN
american_scientific_journal-7273	168	14	of	of	ADP
american_scientific_journal-7273	168	15	ifrs	ifrs	PROPN
american_scientific_journal-7273	168	16	16	16	NUM
american_scientific_journal-7273	168	17	standard	standard	NOUN
american_scientific_journal-7273	168	18	on	on	ADP
american_scientific_journal-7273	168	19	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	168	20	and	and	CCONJ
american_scientific_journal-7273	168	21	implementation	implementation	NOUN
american_scientific_journal-7273	168	22	of	of	ADP
american_scientific_journal-7273	168	23	the	the	DET
american_scientific_journal-7273	168	24	standard	standard	NOUN
american_scientific_journal-7273	168	25	on	on	ADP
american_scientific_journal-7273	168	26	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	168	27	.	.	PUNCT
american_scientific_journal-7273	169	1	figure	figure	NOUN
american_scientific_journal-7273	169	2	5	5	NUM
american_scientific_journal-7273	169	3	shows	show	VERB
american_scientific_journal-7273	169	4	the	the	DET
american_scientific_journal-7273	169	5	daily	daily	ADJ
american_scientific_journal-7273	169	6	variations	variation	NOUN
american_scientific_journal-7273	169	7	of	of	ADP
american_scientific_journal-7273	169	8	the	the	DET
american_scientific_journal-7273	169	9	analyzed	analyze	VERB
american_scientific_journal-7273	169	10	portfolios	portfolio	NOUN
american_scientific_journal-7273	169	11	compared	compare	VERB
american_scientific_journal-7273	169	12	to	to	ADP
american_scientific_journal-7273	169	13	the	the	DET
american_scientific_journal-7273	169	14	reference	reference	NOUN
american_scientific_journal-7273	169	15	index	index	NOUN
american_scientific_journal-7273	169	16	in	in	ADP
american_scientific_journal-7273	169	17	the	the	DET
american_scientific_journal-7273	169	18	toronto	toronto	PROPN
american_scientific_journal-7273	169	19	stock	stock	PROPN
american_scientific_journal-7273	169	20	exchange	exchange	PROPN
american_scientific_journal-7273	169	21	.	.	PUNCT
american_scientific_journal-7273	170	1	both	both	PRON
american_scientific_journal-7273	170	2	in	in	ADP
american_scientific_journal-7273	170	3	2016	2016	NUM
american_scientific_journal-7273	170	4	and	and	CCONJ
american_scientific_journal-7273	170	5	in	in	ADP
american_scientific_journal-7273	170	6	2019	2019	NUM
american_scientific_journal-7273	170	7	,	,	PUNCT
american_scientific_journal-7273	170	8	the	the	DET
american_scientific_journal-7273	170	9	20	20	NUM
american_scientific_journal-7273	170	10	%	%	NOUN
american_scientific_journal-7273	170	11	and	and	CCONJ
american_scientific_journal-7273	170	12	70	70	NUM
american_scientific_journal-7273	170	13	%	%	NOUN
american_scientific_journal-7273	170	14	portfolios	portfolio	NOUN
american_scientific_journal-7273	170	15	were	be	AUX
american_scientific_journal-7273	170	16	well	well	ADV
american_scientific_journal-7273	170	17	represented	represent	VERB
american_scientific_journal-7273	170	18	by	by	ADP
american_scientific_journal-7273	170	19	the	the	DET
american_scientific_journal-7273	170	20	portfolio	portfolio	NOUN
american_scientific_journal-7273	170	21	line	line	NOUN
american_scientific_journal-7273	170	22	,	,	PUNCT
american_scientific_journal-7273	170	23	while	while	SCONJ
american_scientific_journal-7273	170	24	the	the	DET
american_scientific_journal-7273	170	25	10	10	NUM
american_scientific_journal-7273	170	26	%	%	NOUN
american_scientific_journal-7273	170	27	portfolio	portfolio	NOUN
american_scientific_journal-7273	170	28	,	,	PUNCT
american_scientific_journal-7273	170	29	formed	form	VERB
american_scientific_journal-7273	170	30	by	by	ADP
american_scientific_journal-7273	170	31	the	the	DET
american_scientific_journal-7273	170	32	companies	company	NOUN
american_scientific_journal-7273	170	33	with	with	ADP
american_scientific_journal-7273	170	34	the	the	DET
american_scientific_journal-7273	170	35	highest	high	ADJ
american_scientific_journal-7273	170	36	market	market	NOUN
american_scientific_journal-7273	170	37	values	value	NOUN
american_scientific_journal-7273	170	38	,	,	PUNCT
american_scientific_journal-7273	170	39	did	do	AUX
american_scientific_journal-7273	170	40	not	not	PART
american_scientific_journal-7273	170	41	follow	follow	VERB
american_scientific_journal-7273	170	42	this	this	DET
american_scientific_journal-7273	170	43	line	line	NOUN
american_scientific_journal-7273	170	44	.	.	PUNCT
american_scientific_journal-7273	171	1	2016	2016	NUM
american_scientific_journal-7273	171	2	2019	2019	NUM
american_scientific_journal-7273	171	3	figure	figure	NOUN
american_scientific_journal-7273	171	4	5	5	NUM
american_scientific_journal-7273	171	5	:	:	PUNCT
american_scientific_journal-7273	171	6	daily	daily	ADJ
american_scientific_journal-7273	171	7	return	return	NOUN
american_scientific_journal-7273	171	8	of	of	ADP
american_scientific_journal-7273	171	9	s&p	s&p	PROPN
american_scientific_journal-7273	171	10	/	/	SYM
american_scientific_journal-7273	171	11	tsx	tsx	NOUN
american_scientific_journal-7273	171	12	index	index	NOUN
american_scientific_journal-7273	171	13	and	and	CCONJ
american_scientific_journal-7273	171	14	analysis	analysis	NOUN
american_scientific_journal-7273	171	15	portfolio	portfolio	NOUN
american_scientific_journal-7273	171	16	from	from	ADP
american_scientific_journal-7273	171	17	2016	2016	NUM
american_scientific_journal-7273	171	18	and	and	CCONJ
american_scientific_journal-7273	171	19	2019	2019	NUM
american_scientific_journal-7273	171	20	.	.	PUNCT
american_scientific_journal-7273	172	1	american	american	ADJ
american_scientific_journal-7273	172	2	academic	academic	ADJ
american_scientific_journal-7273	172	3	scientific	scientific	ADJ
american_scientific_journal-7273	172	4	research	research	NOUN
american_scientific_journal-7273	172	5	journal	journal	NOUN
american_scientific_journal-7273	172	6	for	for	ADP
american_scientific_journal-7273	172	7	engineering	engineering	NOUN
american_scientific_journal-7273	172	8	,	,	PUNCT
american_scientific_journal-7273	172	9	technology	technology	NOUN
american_scientific_journal-7273	172	10	,	,	PUNCT
american_scientific_journal-7273	172	11	and	and	CCONJ
american_scientific_journal-7273	172	12	sciences	science	NOUN
american_scientific_journal-7273	172	13	(	(	PUNCT
american_scientific_journal-7273	172	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	172	15	)	)	PUNCT
american_scientific_journal-7273	172	16	(	(	PUNCT
american_scientific_journal-7273	172	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	172	18	85,no	85,no	PROPN
american_scientific_journal-7273	172	19	1	1	NUM
american_scientific_journal-7273	172	20	,	,	PUNCT
american_scientific_journal-7273	172	21	pp	pp	ADV
american_scientific_journal-7273	172	22	116	116	NUM
american_scientific_journal-7273	172	23	-	-	SYM
american_scientific_journal-7273	172	24	143	143	NUM
american_scientific_journal-7273	172	25	130	130	NUM
american_scientific_journal-7273	172	26	source	source	NOUN
american_scientific_journal-7273	172	27	:	:	PUNCT
american_scientific_journal-7273	172	28	the	the	DET
american_scientific_journal-7273	172	29	authors	author	NOUN
american_scientific_journal-7273	172	30	based	base	VERB
american_scientific_journal-7273	172	31	on	on	ADP
american_scientific_journal-7273	172	32	the	the	DET
american_scientific_journal-7273	172	33	tsx	tsx	NOUN
american_scientific_journal-7273	172	34	and	and	CCONJ
american_scientific_journal-7273	172	35	s&p	s&p	PROPN
american_scientific_journal-7273	172	36	/	/	SYM
american_scientific_journal-7273	172	37	tsx	tsx	PROPN
american_scientific_journal-7273	172	38	.	.	PUNCT
american_scientific_journal-7273	173	1	in	in	ADP
american_scientific_journal-7273	173	2	the	the	DET
american_scientific_journal-7273	173	3	lse	lse	NOUN
american_scientific_journal-7273	173	4	,	,	PUNCT
american_scientific_journal-7273	173	5	as	as	SCONJ
american_scientific_journal-7273	173	6	shown	show	VERB
american_scientific_journal-7273	173	7	in	in	ADP
american_scientific_journal-7273	173	8	figure	figure	NOUN
american_scientific_journal-7273	173	9	6	6	NUM
american_scientific_journal-7273	173	10	,	,	PUNCT
american_scientific_journal-7273	173	11	there	there	PRON
american_scientific_journal-7273	173	12	is	be	VERB
american_scientific_journal-7273	173	13	a	a	DET
american_scientific_journal-7273	173	14	detachment	detachment	NOUN
american_scientific_journal-7273	173	15	of	of	ADP
american_scientific_journal-7273	173	16	the	the	DET
american_scientific_journal-7273	173	17	10	10	NUM
american_scientific_journal-7273	173	18	%	%	NOUN
american_scientific_journal-7273	173	19	portfolio	portfolio	NOUN
american_scientific_journal-7273	173	20	and	and	CCONJ
american_scientific_journal-7273	173	21	the	the	DET
american_scientific_journal-7273	173	22	other	other	ADJ
american_scientific_journal-7273	173	23	portfolios	portfolio	NOUN
american_scientific_journal-7273	173	24	were	be	AUX
american_scientific_journal-7273	173	25	closer	close	ADJ
american_scientific_journal-7273	173	26	to	to	ADP
american_scientific_journal-7273	173	27	the	the	DET
american_scientific_journal-7273	173	28	reference	reference	NOUN
american_scientific_journal-7273	173	29	index	index	NOUN
american_scientific_journal-7273	173	30	.	.	PUNCT
american_scientific_journal-7273	174	1	2016	2016	NUM
american_scientific_journal-7273	174	2	2019	2019	NUM
american_scientific_journal-7273	174	3	figure	figure	NOUN
american_scientific_journal-7273	174	4	6	6	NUM
american_scientific_journal-7273	174	5	:	:	PUNCT
american_scientific_journal-7273	174	6	daily	daily	ADJ
american_scientific_journal-7273	174	7	return	return	NOUN
american_scientific_journal-7273	174	8	of	of	ADP
american_scientific_journal-7273	174	9	ftse	ftse	PROPN
american_scientific_journal-7273	174	10	350	350	NUM
american_scientific_journal-7273	174	11	and	and	CCONJ
american_scientific_journal-7273	174	12	analysis	analysis	NOUN
american_scientific_journal-7273	174	13	portfolio	portfolio	NOUN
american_scientific_journal-7273	174	14	from	from	ADP
american_scientific_journal-7273	174	15	2016	2016	NUM
american_scientific_journal-7273	174	16	and	and	CCONJ
american_scientific_journal-7273	174	17	2019	2019	NUM
american_scientific_journal-7273	174	18	.	.	PUNCT
american_scientific_journal-7273	175	1	source	source	NOUN
american_scientific_journal-7273	175	2	:	:	PUNCT
american_scientific_journal-7273	175	3	the	the	DET
american_scientific_journal-7273	175	4	authors	author	NOUN
american_scientific_journal-7273	175	5	based	base	VERB
american_scientific_journal-7273	175	6	on	on	ADP
american_scientific_journal-7273	175	7	ftse	ftse	NOUN
american_scientific_journal-7273	175	8	and	and	CCONJ
american_scientific_journal-7273	175	9	ftse	ftse	PROPN
american_scientific_journal-7273	175	10	350	350	NUM
american_scientific_journal-7273	175	11	.	.	PUNCT
american_scientific_journal-7273	176	1	the	the	DET
american_scientific_journal-7273	176	2	different	different	ADJ
american_scientific_journal-7273	176	3	behavior	behavior	NOUN
american_scientific_journal-7273	176	4	in	in	ADP
american_scientific_journal-7273	176	5	the	the	DET
american_scientific_journal-7273	176	6	sydney	sydney	PROPN
american_scientific_journal-7273	176	7	stock	stock	PROPN
american_scientific_journal-7273	176	8	exchange	exchange	PROPN
american_scientific_journal-7273	176	9	,	,	PUNCT
american_scientific_journal-7273	176	10	shown	show	VERB
american_scientific_journal-7273	176	11	in	in	ADP
american_scientific_journal-7273	176	12	figure	figure	NOUN
american_scientific_journal-7273	176	13	7	7	NUM
american_scientific_journal-7273	176	14	,	,	PUNCT
american_scientific_journal-7273	176	15	presents	present	VERB
american_scientific_journal-7273	176	16	the	the	DET
american_scientific_journal-7273	176	17	10	10	NUM
american_scientific_journal-7273	176	18	%	%	NOUN
american_scientific_journal-7273	176	19	portfolio	portfolio	NOUN
american_scientific_journal-7273	176	20	with	with	ADP
american_scientific_journal-7273	176	21	a	a	DET
american_scientific_journal-7273	176	22	variation	variation	NOUN
american_scientific_journal-7273	176	23	very	very	ADV
american_scientific_journal-7273	176	24	close	close	ADV
american_scientific_journal-7273	176	25	to	to	ADP
american_scientific_journal-7273	176	26	the	the	DET
american_scientific_journal-7273	176	27	variation	variation	NOUN
american_scientific_journal-7273	176	28	of	of	ADP
american_scientific_journal-7273	176	29	the	the	DET
american_scientific_journal-7273	176	30	reference	reference	NOUN
american_scientific_journal-7273	176	31	index	index	NOUN
american_scientific_journal-7273	176	32	.	.	PUNCT
american_scientific_journal-7273	177	1	one	one	NUM
american_scientific_journal-7273	177	2	of	of	ADP
american_scientific_journal-7273	177	3	the	the	DET
american_scientific_journal-7273	177	4	factors	factor	NOUN
american_scientific_journal-7273	177	5	is	be	AUX
american_scientific_journal-7273	177	6	the	the	DET
american_scientific_journal-7273	177	7	importance	importance	NOUN
american_scientific_journal-7273	177	8	of	of	ADP
american_scientific_journal-7273	177	9	the	the	DET
american_scientific_journal-7273	177	10	mining	mining	NOUN
american_scientific_journal-7273	177	11	segment	segment	NOUN
american_scientific_journal-7273	177	12	in	in	ADP
american_scientific_journal-7273	177	13	the	the	DET
american_scientific_journal-7273	177	14	australian	australian	ADJ
american_scientific_journal-7273	177	15	market	market	NOUN
american_scientific_journal-7273	177	16	.	.	PUNCT
american_scientific_journal-7273	178	1	2016	2016	NUM
american_scientific_journal-7273	178	2	2019	2019	NUM
american_scientific_journal-7273	178	3	figure	figure	NOUN
american_scientific_journal-7273	178	4	7	7	NUM
american_scientific_journal-7273	178	5	:	:	PUNCT
american_scientific_journal-7273	178	6	daily	daily	ADJ
american_scientific_journal-7273	178	7	return	return	NOUN
american_scientific_journal-7273	178	8	of	of	ADP
american_scientific_journal-7273	178	9	s&p	s&p	PROPN
american_scientific_journal-7273	178	10	/	/	SYM
american_scientific_journal-7273	178	11	asx	asx	NOUN
american_scientific_journal-7273	178	12	300	300	NUM
american_scientific_journal-7273	178	13	index	index	NOUN
american_scientific_journal-7273	178	14	and	and	CCONJ
american_scientific_journal-7273	178	15	analysis	analysis	NOUN
american_scientific_journal-7273	178	16	portfolio	portfolio	NOUN
american_scientific_journal-7273	178	17	from	from	ADP
american_scientific_journal-7273	178	18	2016	2016	NUM
american_scientific_journal-7273	178	19	and	and	CCONJ
american_scientific_journal-7273	178	20	2019	2019	NUM
american_scientific_journal-7273	178	21	.	.	PUNCT
american_scientific_journal-7273	179	1	source	source	NOUN
american_scientific_journal-7273	179	2	:	:	PUNCT
american_scientific_journal-7273	179	3	the	the	DET
american_scientific_journal-7273	179	4	authors	author	NOUN
american_scientific_journal-7273	179	5	based	base	VERB
american_scientific_journal-7273	179	6	on	on	ADP
american_scientific_journal-7273	179	7	the	the	DET
american_scientific_journal-7273	179	8	asx	asx	NOUN
american_scientific_journal-7273	179	9	and	and	CCONJ
american_scientific_journal-7273	179	10	s&p	s&p	PROPN
american_scientific_journal-7273	179	11	/	/	SYM
american_scientific_journal-7273	179	12	asx	asx	NOUN
american_scientific_journal-7273	179	13	300	300	NUM
american_scientific_journal-7273	179	14	.	.	PUNCT
american_scientific_journal-7273	180	1	4.2	4.2	NUM
american_scientific_journal-7273	180	2	event	event	NOUN
american_scientific_journal-7273	180	3	study	study	NOUN
american_scientific_journal-7273	180	4	for	for	ADP
american_scientific_journal-7273	180	5	an	an	DET
american_scientific_journal-7273	180	6	analysis	analysis	NOUN
american_scientific_journal-7273	180	7	considering	consider	VERB
american_scientific_journal-7273	180	8	the	the	DET
american_scientific_journal-7273	180	9	size	size	NOUN
american_scientific_journal-7273	180	10	of	of	ADP
american_scientific_journal-7273	180	11	the	the	DET
american_scientific_journal-7273	180	12	companies	company	NOUN
american_scientific_journal-7273	180	13	,	,	PUNCT
american_scientific_journal-7273	180	14	three	three	NUM
american_scientific_journal-7273	180	15	classifications	classification	NOUN
american_scientific_journal-7273	180	16	were	be	AUX
american_scientific_journal-7273	180	17	set	set	VERB
american_scientific_journal-7273	180	18	up	up	ADP
american_scientific_journal-7273	180	19	for	for	ADP
american_scientific_journal-7273	180	20	each	each	DET
american_scientific_journal-7273	180	21	stock	stock	NOUN
american_scientific_journal-7273	180	22	exchange	exchange	PROPN
american_scientific_journal-7273	180	23	american	american	PROPN
american_scientific_journal-7273	180	24	academic	academic	ADJ
american_scientific_journal-7273	180	25	scientific	scientific	ADJ
american_scientific_journal-7273	180	26	research	research	NOUN
american_scientific_journal-7273	180	27	journal	journal	NOUN
american_scientific_journal-7273	180	28	for	for	ADP
american_scientific_journal-7273	180	29	engineering	engineering	NOUN
american_scientific_journal-7273	180	30	,	,	PUNCT
american_scientific_journal-7273	180	31	technology	technology	NOUN
american_scientific_journal-7273	180	32	,	,	PUNCT
american_scientific_journal-7273	180	33	and	and	CCONJ
american_scientific_journal-7273	180	34	sciences	science	NOUN
american_scientific_journal-7273	180	35	(	(	PUNCT
american_scientific_journal-7273	180	36	asrjets	asrjet	NOUN
american_scientific_journal-7273	180	37	)	)	PUNCT
american_scientific_journal-7273	180	38	(	(	PUNCT
american_scientific_journal-7273	181	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	181	2	85,no	85,no	PROPN
american_scientific_journal-7273	181	3	1	1	NUM
american_scientific_journal-7273	181	4	,	,	PUNCT
american_scientific_journal-7273	181	5	pp	pp	ADV
american_scientific_journal-7273	181	6	116	116	NUM
american_scientific_journal-7273	181	7	-	-	SYM
american_scientific_journal-7273	181	8	143	143	NUM
american_scientific_journal-7273	181	9	131	131	NUM
american_scientific_journal-7273	181	10	in	in	ADP
american_scientific_journal-7273	181	11	each	each	DET
american_scientific_journal-7273	181	12	period	period	NOUN
american_scientific_journal-7273	181	13	,	,	PUNCT
american_scientific_journal-7273	181	14	allowing	allow	VERB
american_scientific_journal-7273	181	15	an	an	DET
american_scientific_journal-7273	181	16	evaluation	evaluation	NOUN
american_scientific_journal-7273	181	17	of	of	ADP
american_scientific_journal-7273	181	18	three	three	NUM
american_scientific_journal-7273	181	19	portfolios	portfolio	NOUN
american_scientific_journal-7273	181	20	called	call	VERB
american_scientific_journal-7273	181	21	10	10	NUM
american_scientific_journal-7273	181	22	%	%	NOUN
american_scientific_journal-7273	181	23	,	,	PUNCT
american_scientific_journal-7273	181	24	20	20	NUM
american_scientific_journal-7273	181	25	%	%	NOUN
american_scientific_journal-7273	181	26	,	,	PUNCT
american_scientific_journal-7273	181	27	and	and	CCONJ
american_scientific_journal-7273	181	28	70	70	NUM
american_scientific_journal-7273	181	29	%	%	NOUN
american_scientific_journal-7273	181	30	portfolios	portfolio	NOUN
american_scientific_journal-7273	181	31	,	,	PUNCT
american_scientific_journal-7273	181	32	as	as	ADV
american_scientific_journal-7273	181	33	well	well	ADV
american_scientific_journal-7273	181	34	as	as	ADP
american_scientific_journal-7273	181	35	one	one	NUM
american_scientific_journal-7273	181	36	portfolio	portfolio	NOUN
american_scientific_journal-7273	181	37	that	that	PRON
american_scientific_journal-7273	181	38	was	be	AUX
american_scientific_journal-7273	181	39	simply	simply	ADV
american_scientific_journal-7273	181	40	denominated	denominate	VERB
american_scientific_journal-7273	181	41	portfolio	portfolio	NOUN
american_scientific_journal-7273	181	42	,	,	PUNCT
american_scientific_journal-7273	181	43	with	with	ADP
american_scientific_journal-7273	181	44	all	all	DET
american_scientific_journal-7273	181	45	the	the	DET
american_scientific_journal-7273	181	46	selected	select	VERB
american_scientific_journal-7273	181	47	shares	share	NOUN
american_scientific_journal-7273	181	48	totaling	total	VERB
american_scientific_journal-7273	181	49	12	12	NUM
american_scientific_journal-7273	181	50	views	view	NOUN
american_scientific_journal-7273	181	51	per	per	ADP
american_scientific_journal-7273	181	52	analysis	analysis	NOUN
american_scientific_journal-7273	181	53	date	date	NOUN
american_scientific_journal-7273	181	54	,	,	PUNCT
american_scientific_journal-7273	181	55	four	four	NUM
american_scientific_journal-7273	181	56	from	from	ADP
american_scientific_journal-7273	181	57	each	each	DET
american_scientific_journal-7273	181	58	stock	stock	NOUN
american_scientific_journal-7273	181	59	exchange	exchange	NOUN
american_scientific_journal-7273	181	60	.	.	PUNCT
american_scientific_journal-7273	182	1	the	the	DET
american_scientific_journal-7273	182	2	calculation	calculation	NOUN
american_scientific_journal-7273	182	3	of	of	ADP
american_scientific_journal-7273	182	4	the	the	DET
american_scientific_journal-7273	182	5	abnormal	abnormal	ADJ
american_scientific_journal-7273	182	6	return	return	NOUN
american_scientific_journal-7273	182	7	in	in	ADP
american_scientific_journal-7273	182	8	the	the	DET
american_scientific_journal-7273	182	9	study	study	NOUN
american_scientific_journal-7273	182	10	windows	window	NOUN
american_scientific_journal-7273	182	11	used	use	VERB
american_scientific_journal-7273	182	12	the	the	DET
american_scientific_journal-7273	182	13	napierian	napierian	ADJ
american_scientific_journal-7273	182	14	logarithmic	logarithmic	ADJ
american_scientific_journal-7273	182	15	formula	formula	NOUN
american_scientific_journal-7273	182	16	for	for	ADP
american_scientific_journal-7273	182	17	the	the	DET
american_scientific_journal-7273	182	18	actual	actual	ADJ
american_scientific_journal-7273	182	19	return	return	NOUN
american_scientific_journal-7273	182	20	,	,	PUNCT
american_scientific_journal-7273	182	21	while	while	SCONJ
american_scientific_journal-7273	182	22	for	for	ADP
american_scientific_journal-7273	182	23	the	the	DET
american_scientific_journal-7273	182	24	normal	normal	ADJ
american_scientific_journal-7273	182	25	return	return	NOUN
american_scientific_journal-7273	182	26	the	the	DET
american_scientific_journal-7273	182	27	model	model	NOUN
american_scientific_journal-7273	182	28	was	be	AUX
american_scientific_journal-7273	182	29	adjusted	adjust	VERB
american_scientific_journal-7273	182	30	to	to	ADP
american_scientific_journal-7273	182	31	the	the	DET
american_scientific_journal-7273	182	32	market	market	NOUN
american_scientific_journal-7273	182	33	and	and	CCONJ
american_scientific_journal-7273	182	34	risk	risk	NOUN
american_scientific_journal-7273	182	35	,	,	PUNCT
american_scientific_journal-7273	182	36	based	base	VERB
american_scientific_journal-7273	182	37	on	on	ADP
american_scientific_journal-7273	182	38	the	the	DET
american_scientific_journal-7273	182	39	reference	reference	NOUN
american_scientific_journal-7273	182	40	assets	asset	NOUN
american_scientific_journal-7273	182	41	and	and	CCONJ
american_scientific_journal-7273	182	42	on	on	ADP
american_scientific_journal-7273	182	43	the	the	DET
american_scientific_journal-7273	182	44	beta	beta	NOUN
american_scientific_journal-7273	182	45	of	of	ADP
american_scientific_journal-7273	182	46	each	each	DET
american_scientific_journal-7273	182	47	asset	asset	NOUN
american_scientific_journal-7273	182	48	in	in	ADP
american_scientific_journal-7273	182	49	the	the	DET
american_scientific_journal-7273	182	50	sample	sample	NOUN
american_scientific_journal-7273	182	51	.	.	PUNCT
american_scientific_journal-7273	183	1	this	this	PRON
american_scientific_journal-7273	183	2	considered	consider	VERB
american_scientific_journal-7273	183	3	the	the	DET
american_scientific_journal-7273	183	4	return	return	NOUN
american_scientific_journal-7273	183	5	of	of	ADP
american_scientific_journal-7273	183	6	the	the	DET
american_scientific_journal-7273	183	7	short	short	ADJ
american_scientific_journal-7273	183	8	-	-	PUNCT
american_scientific_journal-7273	183	9	term	term	NOUN
american_scientific_journal-7273	183	10	risk	risk	NOUN
american_scientific_journal-7273	183	11	-	-	PUNCT
american_scientific_journal-7273	183	12	free	free	ADJ
american_scientific_journal-7273	183	13	asset	asset	NOUN
american_scientific_journal-7273	183	14	u.s	u.s	PROPN
american_scientific_journal-7273	183	15	.	.	PROPN
american_scientific_journal-7273	183	16	fed	fed	PROPN
american_scientific_journal-7273	183	17	funds	fund	NOUN
american_scientific_journal-7273	183	18	interest	interest	NOUN
american_scientific_journal-7273	183	19	rate	rate	NOUN
american_scientific_journal-7273	183	20	.	.	PUNCT
american_scientific_journal-7273	184	1	the	the	DET
american_scientific_journal-7273	184	2	abnormal	abnormal	ADJ
american_scientific_journal-7273	184	3	return	return	NOUN
american_scientific_journal-7273	184	4	is	be	AUX
american_scientific_journal-7273	184	5	calculated	calculate	VERB
american_scientific_journal-7273	184	6	as	as	ADP
american_scientific_journal-7273	184	7	the	the	DET
american_scientific_journal-7273	184	8	result	result	NOUN
american_scientific_journal-7273	184	9	of	of	ADP
american_scientific_journal-7273	184	10	the	the	DET
american_scientific_journal-7273	184	11	real	real	ADJ
american_scientific_journal-7273	184	12	return	return	NOUN
american_scientific_journal-7273	184	13	subtracted	subtract	VERB
american_scientific_journal-7273	184	14	from	from	ADP
american_scientific_journal-7273	184	15	the	the	DET
american_scientific_journal-7273	184	16	normal	normal	ADJ
american_scientific_journal-7273	184	17	return	return	NOUN
american_scientific_journal-7273	184	18	.	.	PUNCT
american_scientific_journal-7273	185	1	4.2.1	4.2.1	NUM
american_scientific_journal-7273	185	2	results	result	NOUN
american_scientific_journal-7273	185	3	in	in	ADP
american_scientific_journal-7273	185	4	01.13.16	01.13.16	PROPN
american_scientific_journal-7273	185	5	–	–	PUNCT
american_scientific_journal-7273	185	6	date	date	NOUN
american_scientific_journal-7273	185	7	of	of	ADP
american_scientific_journal-7273	185	8	standard	standard	ADJ
american_scientific_journal-7273	185	9	disclosure	disclosure	NOUN
american_scientific_journal-7273	185	10	when	when	SCONJ
american_scientific_journal-7273	185	11	the	the	DET
american_scientific_journal-7273	185	12	standard	standard	NOUN
american_scientific_journal-7273	185	13	was	be	AUX
american_scientific_journal-7273	185	14	disclosed	disclose	VERB
american_scientific_journal-7273	185	15	,	,	PUNCT
american_scientific_journal-7273	185	16	companies	company	NOUN
american_scientific_journal-7273	185	17	and	and	CCONJ
american_scientific_journal-7273	185	18	analysts	analyst	NOUN
american_scientific_journal-7273	185	19	acknowledged	acknowledge	VERB
american_scientific_journal-7273	185	20	the	the	DET
american_scientific_journal-7273	185	21	ifrs	ifrs	PROPN
american_scientific_journal-7273	185	22	16	16	NUM
american_scientific_journal-7273	185	23	standard	standard	NOUN
american_scientific_journal-7273	185	24	that	that	PRON
american_scientific_journal-7273	185	25	would	would	AUX
american_scientific_journal-7273	185	26	be	be	AUX
american_scientific_journal-7273	185	27	implemented	implement	VERB
american_scientific_journal-7273	185	28	.	.	PUNCT
american_scientific_journal-7273	186	1	in	in	ADP
american_scientific_journal-7273	186	2	the	the	DET
american_scientific_journal-7273	186	3	case	case	NOUN
american_scientific_journal-7273	186	4	of	of	ADP
american_scientific_journal-7273	186	5	tsx	tsx	PROPN
american_scientific_journal-7273	186	6	,	,	PUNCT
american_scientific_journal-7273	186	7	the	the	DET
american_scientific_journal-7273	186	8	representation	representation	NOUN
american_scientific_journal-7273	186	9	of	of	ADP
american_scientific_journal-7273	186	10	abnormal	abnormal	ADJ
american_scientific_journal-7273	186	11	returns	return	NOUN
american_scientific_journal-7273	186	12	in	in	ADP
american_scientific_journal-7273	186	13	table	table	NOUN
american_scientific_journal-7273	186	14	7	7	NUM
american_scientific_journal-7273	186	15	shows	show	VERB
american_scientific_journal-7273	186	16	the	the	DET
american_scientific_journal-7273	186	17	daily	daily	ADJ
american_scientific_journal-7273	186	18	variation	variation	NOUN
american_scientific_journal-7273	186	19	of	of	ADP
american_scientific_journal-7273	186	20	the	the	DET
american_scientific_journal-7273	186	21	mean	mean	ADJ
american_scientific_journal-7273	186	22	abnormal	abnormal	ADJ
american_scientific_journal-7273	186	23	returns	return	NOUN
american_scientific_journal-7273	186	24	.	.	PUNCT
american_scientific_journal-7273	187	1	the	the	DET
american_scientific_journal-7273	187	2	portfolio	portfolio	NOUN
american_scientific_journal-7273	187	3	data	datum	NOUN
american_scientific_journal-7273	187	4	demonstrate	demonstrate	VERB
american_scientific_journal-7273	187	5	the	the	DET
american_scientific_journal-7273	187	6	negative	negative	ADJ
american_scientific_journal-7273	187	7	abnormal	abnormal	ADJ
american_scientific_journal-7273	187	8	returns	return	NOUN
american_scientific_journal-7273	187	9	at	at	ADP
american_scientific_journal-7273	187	10	the	the	DET
american_scientific_journal-7273	187	11	event	event	NOUN
american_scientific_journal-7273	187	12	window	window	NOUN
american_scientific_journal-7273	187	13	,	,	PUNCT
american_scientific_journal-7273	187	14	in	in	ADP
american_scientific_journal-7273	187	15	contrast	contrast	NOUN
american_scientific_journal-7273	187	16	with	with	ADP
american_scientific_journal-7273	187	17	the	the	DET
american_scientific_journal-7273	187	18	theory	theory	NOUN
american_scientific_journal-7273	187	19	of	of	ADP
american_scientific_journal-7273	187	20	market	market	NOUN
american_scientific_journal-7273	187	21	efficiency	efficiency	NOUN
american_scientific_journal-7273	187	22	.	.	PUNCT
american_scientific_journal-7273	188	1	in	in	ADP
american_scientific_journal-7273	188	2	this	this	DET
american_scientific_journal-7273	188	3	case	case	NOUN
american_scientific_journal-7273	188	4	,	,	PUNCT
american_scientific_journal-7273	188	5	the	the	DET
american_scientific_journal-7273	188	6	perception	perception	NOUN
american_scientific_journal-7273	188	7	of	of	ADP
american_scientific_journal-7273	188	8	the	the	DET
american_scientific_journal-7273	188	9	analysts	analyst	NOUN
american_scientific_journal-7273	188	10	is	be	AUX
american_scientific_journal-7273	188	11	that	that	SCONJ
american_scientific_journal-7273	188	12	the	the	DET
american_scientific_journal-7273	188	13	introduction	introduction	NOUN
american_scientific_journal-7273	188	14	of	of	ADP
american_scientific_journal-7273	188	15	ifrs	ifrs	PROPN
american_scientific_journal-7273	188	16	16	16	NUM
american_scientific_journal-7273	188	17	standard	standard	NOUN
american_scientific_journal-7273	188	18	affected	affect	VERB
american_scientific_journal-7273	188	19	the	the	DET
american_scientific_journal-7273	188	20	value	value	NOUN
american_scientific_journal-7273	188	21	of	of	ADP
american_scientific_journal-7273	188	22	the	the	DET
american_scientific_journal-7273	188	23	companies	company	NOUN
american_scientific_journal-7273	188	24	.	.	PUNCT
american_scientific_journal-7273	189	1	table	table	NOUN
american_scientific_journal-7273	189	2	7	7	NUM
american_scientific_journal-7273	189	3	:	:	PUNCT
american_scientific_journal-7273	189	4	abnormal	abnormal	ADJ
american_scientific_journal-7273	189	5	return	return	NOUN
american_scientific_journal-7273	189	6	and	and	CCONJ
american_scientific_journal-7273	189	7	average	average	ADJ
american_scientific_journal-7273	189	8	variation	variation	NOUN
american_scientific_journal-7273	189	9	of	of	ADP
american_scientific_journal-7273	189	10	tsx	tsx	PROPN
american_scientific_journal-7273	189	11	in	in	ADP
american_scientific_journal-7273	189	12	2016	2016	NUM
american_scientific_journal-7273	189	13	.	.	PUNCT
american_scientific_journal-7273	190	1	source	source	NOUN
american_scientific_journal-7273	190	2	:	:	PUNCT
american_scientific_journal-7273	190	3	elaborated	elaborate	VERB
american_scientific_journal-7273	190	4	by	by	ADP
american_scientific_journal-7273	190	5	the	the	DET
american_scientific_journal-7273	190	6	authors	author	NOUN
american_scientific_journal-7273	190	7	.	.	PUNCT
american_scientific_journal-7273	191	1	in	in	ADP
american_scientific_journal-7273	191	2	another	another	DET
american_scientific_journal-7273	191	3	analysis	analysis	NOUN
american_scientific_journal-7273	191	4	,	,	PUNCT
american_scientific_journal-7273	191	5	according	accord	VERB
american_scientific_journal-7273	191	6	to	to	ADP
american_scientific_journal-7273	191	7	table	table	NOUN
american_scientific_journal-7273	191	8	8	8	NUM
american_scientific_journal-7273	191	9	,	,	PUNCT
american_scientific_journal-7273	191	10	the	the	DET
american_scientific_journal-7273	191	11	average	average	ADJ
american_scientific_journal-7273	191	12	variation	variation	NOUN
american_scientific_journal-7273	191	13	of	of	ADP
american_scientific_journal-7273	191	14	abnormal	abnormal	ADJ
american_scientific_journal-7273	191	15	returns	return	NOUN
american_scientific_journal-7273	191	16	in	in	ADP
american_scientific_journal-7273	191	17	each	each	DET
american_scientific_journal-7273	191	18	window	window	NOUN
american_scientific_journal-7273	191	19	was	be	AUX
american_scientific_journal-7273	191	20	used	use	VERB
american_scientific_journal-7273	191	21	,	,	PUNCT
american_scientific_journal-7273	191	22	and	and	CCONJ
american_scientific_journal-7273	191	23	regardless	regardless	ADV
american_scientific_journal-7273	191	24	of	of	ADP
american_scientific_journal-7273	191	25	the	the	DET
american_scientific_journal-7273	191	26	size	size	NOUN
american_scientific_journal-7273	191	27	,	,	PUNCT
american_scientific_journal-7273	191	28	the	the	DET
american_scientific_journal-7273	191	29	fall	fall	NOUN
american_scientific_journal-7273	191	30	of	of	ADP
american_scientific_journal-7273	191	31	the	the	DET
american_scientific_journal-7273	191	32	abnormal	abnormal	ADJ
american_scientific_journal-7273	191	33	return	return	NOUN
american_scientific_journal-7273	191	34	remained	remain	VERB
american_scientific_journal-7273	191	35	at	at	ADP
american_scientific_journal-7273	191	36	the	the	DET
american_scientific_journal-7273	191	37	event	event	NOUN
american_scientific_journal-7273	191	38	window	window	NOUN
american_scientific_journal-7273	191	39	.	.	PUNCT
american_scientific_journal-7273	192	1	in	in	ADP
american_scientific_journal-7273	192	2	the	the	DET
american_scientific_journal-7273	192	3	evaluation	evaluation	NOUN
american_scientific_journal-7273	192	4	window	window	NOUN
american_scientific_journal-7273	192	5	,	,	PUNCT
american_scientific_journal-7273	192	6	the	the	DET
american_scientific_journal-7273	192	7	portfolio	portfolio	NOUN
american_scientific_journal-7273	192	8	presented	present	VERB
american_scientific_journal-7273	192	9	a	a	DET
american_scientific_journal-7273	192	10	negative	negative	ADJ
american_scientific_journal-7273	192	11	variation	variation	NOUN
american_scientific_journal-7273	192	12	and	and	CCONJ
american_scientific_journal-7273	192	13	companies	company	NOUN
american_scientific_journal-7273	192	14	with	with	ADP
american_scientific_journal-7273	192	15	higher	high	ADJ
american_scientific_journal-7273	192	16	market	market	NOUN
american_scientific_journal-7273	192	17	value	value	NOUN
american_scientific_journal-7273	192	18	,	,	PUNCT
american_scientific_journal-7273	192	19	after	after	ADP
american_scientific_journal-7273	192	20	the	the	DET
american_scientific_journal-7273	192	21	fall	fall	NOUN
american_scientific_journal-7273	192	22	,	,	PUNCT
american_scientific_journal-7273	192	23	aligned	align	VERB
american_scientific_journal-7273	192	24	with	with	ADP
american_scientific_journal-7273	192	25	the	the	DET
american_scientific_journal-7273	192	26	variation	variation	NOUN
american_scientific_journal-7273	192	27	of	of	ADP
american_scientific_journal-7273	192	28	the	the	DET
american_scientific_journal-7273	192	29	reference	reference	NOUN
american_scientific_journal-7273	192	30	index	index	NOUN
american_scientific_journal-7273	192	31	.	.	PUNCT
american_scientific_journal-7273	193	1	figure	figure	VERB
american_scientific_journal-7273	193	2	30	30	NUM
american_scientific_journal-7273	193	3	2016	2016	NUM
american_scientific_journal-7273	193	4	shows	show	VERB
american_scientific_journal-7273	193	5	the	the	DET
american_scientific_journal-7273	193	6	difference	difference	NOUN
american_scientific_journal-7273	193	7	in	in	ADP
american_scientific_journal-7273	193	8	the	the	DET
american_scientific_journal-7273	193	9	portfolio	portfolio	NOUN
american_scientific_journal-7273	193	10	movement	movement	NOUN
american_scientific_journal-7273	193	11	compared	compare	VERB
american_scientific_journal-7273	193	12	to	to	ADP
american_scientific_journal-7273	193	13	the	the	DET
american_scientific_journal-7273	193	14	10	10	NUM
american_scientific_journal-7273	193	15	%	%	NOUN
american_scientific_journal-7273	193	16	portfolio	portfolio	NOUN
american_scientific_journal-7273	193	17	.	.	PUNCT
american_scientific_journal-7273	194	1	american	american	ADJ
american_scientific_journal-7273	194	2	academic	academic	ADJ
american_scientific_journal-7273	194	3	scientific	scientific	ADJ
american_scientific_journal-7273	194	4	research	research	NOUN
american_scientific_journal-7273	194	5	journal	journal	NOUN
american_scientific_journal-7273	194	6	for	for	ADP
american_scientific_journal-7273	194	7	engineering	engineering	NOUN
american_scientific_journal-7273	194	8	,	,	PUNCT
american_scientific_journal-7273	194	9	technology	technology	NOUN
american_scientific_journal-7273	194	10	,	,	PUNCT
american_scientific_journal-7273	194	11	and	and	CCONJ
american_scientific_journal-7273	194	12	sciences	science	NOUN
american_scientific_journal-7273	194	13	(	(	PUNCT
american_scientific_journal-7273	194	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	194	15	)	)	PUNCT
american_scientific_journal-7273	194	16	(	(	PUNCT
american_scientific_journal-7273	195	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	195	2	85,no	85,no	PROPN
american_scientific_journal-7273	195	3	1	1	NUM
american_scientific_journal-7273	195	4	,	,	PUNCT
american_scientific_journal-7273	195	5	pp	pp	ADV
american_scientific_journal-7273	195	6	116	116	NUM
american_scientific_journal-7273	195	7	-	-	SYM
american_scientific_journal-7273	195	8	143	143	NUM
american_scientific_journal-7273	195	9	132	132	NUM
american_scientific_journal-7273	195	10	table	table	NOUN
american_scientific_journal-7273	195	11	8	8	NUM
american_scientific_journal-7273	195	12	:	:	PUNCT
american_scientific_journal-7273	195	13	means	mean	NOUN
american_scientific_journal-7273	195	14	of	of	ADP
american_scientific_journal-7273	195	15	abnormal	abnormal	ADJ
american_scientific_journal-7273	195	16	returns	return	NOUN
american_scientific_journal-7273	195	17	in	in	ADP
american_scientific_journal-7273	195	18	each	each	DET
american_scientific_journal-7273	195	19	event	event	NOUN
american_scientific_journal-7273	195	20	window	window	NOUN
american_scientific_journal-7273	195	21	for	for	ADP
american_scientific_journal-7273	195	22	tsx	tsx	PROPN
american_scientific_journal-7273	195	23	in	in	ADP
american_scientific_journal-7273	195	24	2016	2016	NUM
american_scientific_journal-7273	195	25	.	.	PUNCT
american_scientific_journal-7273	196	1	source	source	NOUN
american_scientific_journal-7273	196	2	:	:	PUNCT
american_scientific_journal-7273	196	3	elaborated	elaborate	VERB
american_scientific_journal-7273	196	4	by	by	ADP
american_scientific_journal-7273	196	5	the	the	DET
american_scientific_journal-7273	196	6	authors	author	NOUN
american_scientific_journal-7273	196	7	.	.	PUNCT
american_scientific_journal-7273	197	1	in	in	ADP
american_scientific_journal-7273	197	2	the	the	DET
american_scientific_journal-7273	197	3	case	case	NOUN
american_scientific_journal-7273	197	4	of	of	ADP
american_scientific_journal-7273	197	5	lse	lse	PROPN
american_scientific_journal-7273	197	6	,	,	PUNCT
american_scientific_journal-7273	197	7	the	the	DET
american_scientific_journal-7273	197	8	london	london	PROPN
american_scientific_journal-7273	197	9	stock	stock	NOUN
american_scientific_journal-7273	197	10	exchange	exchange	PROPN
american_scientific_journal-7273	197	11	presented	present	VERB
american_scientific_journal-7273	197	12	a	a	DET
american_scientific_journal-7273	197	13	higher	high	ADJ
american_scientific_journal-7273	197	14	diversification	diversification	NOUN
american_scientific_journal-7273	197	15	and	and	CCONJ
american_scientific_journal-7273	197	16	net	net	ADJ
american_scientific_journal-7273	197	17	assets	asset	NOUN
american_scientific_journal-7273	197	18	.	.	PUNCT
american_scientific_journal-7273	198	1	according	accord	VERB
american_scientific_journal-7273	198	2	to	to	ADP
american_scientific_journal-7273	198	3	[	[	X
american_scientific_journal-7273	198	4	17	17	NUM
american_scientific_journal-7273	198	5	]	]	PUNCT
american_scientific_journal-7273	198	6	,	,	PUNCT
american_scientific_journal-7273	198	7	the	the	DET
american_scientific_journal-7273	198	8	companies	company	NOUN
american_scientific_journal-7273	198	9	analyzed	analyze	VERB
american_scientific_journal-7273	198	10	presented	present	VERB
american_scientific_journal-7273	198	11	a	a	DET
american_scientific_journal-7273	198	12	drop	drop	NOUN
american_scientific_journal-7273	198	13	in	in	ADP
american_scientific_journal-7273	198	14	value	value	NOUN
american_scientific_journal-7273	198	15	at	at	ADP
american_scientific_journal-7273	198	16	the	the	DET
american_scientific_journal-7273	198	17	event	event	NOUN
american_scientific_journal-7273	198	18	and	and	CCONJ
american_scientific_journal-7273	198	19	post	post	ADJ
american_scientific_journal-7273	198	20	-	-	ADJ
american_scientific_journal-7273	198	21	event	event	ADJ
american_scientific_journal-7273	198	22	windows	window	NOUN
american_scientific_journal-7273	198	23	compared	compare	VERB
american_scientific_journal-7273	198	24	to	to	ADP
american_scientific_journal-7273	198	25	the	the	DET
american_scientific_journal-7273	198	26	reference	reference	NOUN
american_scientific_journal-7273	198	27	index	index	NOUN
american_scientific_journal-7273	198	28	,	,	PUNCT
american_scientific_journal-7273	198	29	as	as	SCONJ
american_scientific_journal-7273	198	30	shown	show	VERB
american_scientific_journal-7273	198	31	in	in	ADP
american_scientific_journal-7273	198	32	table	table	NOUN
american_scientific_journal-7273	198	33	9	9	NUM
american_scientific_journal-7273	198	34	.	.	PUNCT
american_scientific_journal-7273	198	35	complementing	complement	VERB
american_scientific_journal-7273	198	36	the	the	DET
american_scientific_journal-7273	198	37	analysis	analysis	NOUN
american_scientific_journal-7273	198	38	,	,	PUNCT
american_scientific_journal-7273	198	39	table	table	NOUN
american_scientific_journal-7273	198	40	10	10	NUM
american_scientific_journal-7273	198	41	presents	present	VERB
american_scientific_journal-7273	198	42	the	the	DET
american_scientific_journal-7273	198	43	average	average	ADJ
american_scientific_journal-7273	198	44	data	datum	NOUN
american_scientific_journal-7273	198	45	by	by	ADP
american_scientific_journal-7273	198	46	event	event	NOUN
american_scientific_journal-7273	198	47	windows	window	NOUN
american_scientific_journal-7273	198	48	,	,	PUNCT
american_scientific_journal-7273	198	49	showing	show	VERB
american_scientific_journal-7273	198	50	that	that	SCONJ
american_scientific_journal-7273	198	51	the	the	DET
american_scientific_journal-7273	198	52	average	average	ADJ
american_scientific_journal-7273	198	53	variation	variation	NOUN
american_scientific_journal-7273	198	54	of	of	ADP
american_scientific_journal-7273	198	55	each	each	DET
american_scientific_journal-7273	198	56	period	period	NOUN
american_scientific_journal-7273	198	57	and	and	CCONJ
american_scientific_journal-7273	198	58	the	the	DET
american_scientific_journal-7273	198	59	observed	observed	ADJ
american_scientific_journal-7273	198	60	values	value	NOUN
american_scientific_journal-7273	198	61	are	be	AUX
american_scientific_journal-7273	198	62	relatively	relatively	ADV
american_scientific_journal-7273	198	63	close	close	ADJ
american_scientific_journal-7273	198	64	to	to	ADP
american_scientific_journal-7273	198	65	those	those	PRON
american_scientific_journal-7273	198	66	observed	observe	VERB
american_scientific_journal-7273	198	67	in	in	ADP
american_scientific_journal-7273	198	68	tsx	tsx	PROPN
american_scientific_journal-7273	198	69	(	(	PUNCT
american_scientific_journal-7273	198	70	1.52	1.52	NUM
american_scientific_journal-7273	198	71	%	%	NOUN
american_scientific_journal-7273	198	72	and	and	CCONJ
american_scientific_journal-7273	198	73	-0.54	-0.54	NUM
american_scientific_journal-7273	198	74	%	%	NOUN
american_scientific_journal-7273	198	75	)	)	PUNCT
american_scientific_journal-7273	198	76	and	and	CCONJ
american_scientific_journal-7273	198	77	lse	lse	PROPN
american_scientific_journal-7273	198	78	(	(	PUNCT
american_scientific_journal-7273	198	79	0.88	0.88	NUM
american_scientific_journal-7273	198	80	%	%	NOUN
american_scientific_journal-7273	198	81	and	and	CCONJ
american_scientific_journal-7273	198	82	0.51	0.51	NUM
american_scientific_journal-7273	198	83	%	%	NOUN
american_scientific_journal-7273	198	84	)	)	PUNCT
american_scientific_journal-7273	198	85	on	on	ADP
american_scientific_journal-7273	198	86	average	average	ADJ
american_scientific_journal-7273	198	87	,	,	PUNCT
american_scientific_journal-7273	198	88	in	in	ADP
american_scientific_journal-7273	198	89	the	the	DET
american_scientific_journal-7273	198	90	respective	respective	ADJ
american_scientific_journal-7273	198	91	windows	window	NOUN
american_scientific_journal-7273	198	92	.	.	PUNCT
american_scientific_journal-7273	198	93	table	table	NOUN
american_scientific_journal-7273	198	94	9	9	NUM
american_scientific_journal-7273	198	95	:	:	PUNCT
american_scientific_journal-7273	198	96	abnormal	abnormal	ADJ
american_scientific_journal-7273	198	97	return	return	NOUN
american_scientific_journal-7273	198	98	and	and	CCONJ
american_scientific_journal-7273	198	99	average	average	ADJ
american_scientific_journal-7273	198	100	variation	variation	NOUN
american_scientific_journal-7273	198	101	for	for	ADP
american_scientific_journal-7273	198	102	lse	lse	PROPN
american_scientific_journal-7273	198	103	in	in	ADP
american_scientific_journal-7273	198	104	2016	2016	NUM
american_scientific_journal-7273	198	105	.	.	PUNCT
american_scientific_journal-7273	199	1	source	source	NOUN
american_scientific_journal-7273	199	2	:	:	PUNCT
american_scientific_journal-7273	199	3	elaborated	elaborate	VERB
american_scientific_journal-7273	199	4	by	by	ADP
american_scientific_journal-7273	199	5	the	the	DET
american_scientific_journal-7273	199	6	authors	author	NOUN
american_scientific_journal-7273	199	7	.	.	PUNCT
american_scientific_journal-7273	200	1	in	in	ADP
american_scientific_journal-7273	200	2	portfolios	portfolio	NOUN
american_scientific_journal-7273	200	3	by	by	ADP
american_scientific_journal-7273	200	4	size	size	NOUN
american_scientific_journal-7273	200	5	,	,	PUNCT
american_scientific_journal-7273	200	6	london	london	PROPN
american_scientific_journal-7273	200	7	presented	present	VERB
american_scientific_journal-7273	200	8	20	20	NUM
american_scientific_journal-7273	200	9	%	%	NOUN
american_scientific_journal-7273	200	10	portfolios	portfolio	NOUN
american_scientific_journal-7273	200	11	varying	vary	VERB
american_scientific_journal-7273	200	12	practically	practically	ADV
american_scientific_journal-7273	200	13	the	the	DET
american_scientific_journal-7273	200	14	same	same	ADJ
american_scientific_journal-7273	200	15	as	as	ADP
american_scientific_journal-7273	200	16	the	the	DET
american_scientific_journal-7273	200	17	reference	reference	NOUN
american_scientific_journal-7273	200	18	index	index	NOUN
american_scientific_journal-7273	200	19	.	.	PUNCT
american_scientific_journal-7273	201	1	table	table	NOUN
american_scientific_journal-7273	201	2	10	10	NUM
american_scientific_journal-7273	201	3	:	:	PUNCT
american_scientific_journal-7273	201	4	average	average	ADJ
american_scientific_journal-7273	201	5	of	of	ADP
american_scientific_journal-7273	201	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	201	7	returns	return	NOUN
american_scientific_journal-7273	201	8	in	in	ADP
american_scientific_journal-7273	201	9	each	each	DET
american_scientific_journal-7273	201	10	event	event	NOUN
american_scientific_journal-7273	201	11	window	window	NOUN
american_scientific_journal-7273	201	12	for	for	ADP
american_scientific_journal-7273	201	13	lse	lse	PROPN
american_scientific_journal-7273	201	14	in	in	ADP
american_scientific_journal-7273	201	15	2016	2016	NUM
american_scientific_journal-7273	201	16	.	.	PUNCT
american_scientific_journal-7273	202	1	source	source	NOUN
american_scientific_journal-7273	202	2	:	:	PUNCT
american_scientific_journal-7273	202	3	elaborated	elaborate	VERB
american_scientific_journal-7273	202	4	by	by	ADP
american_scientific_journal-7273	202	5	the	the	DET
american_scientific_journal-7273	202	6	authors	author	NOUN
american_scientific_journal-7273	202	7	.	.	PUNCT
american_scientific_journal-7273	203	1	american	american	ADJ
american_scientific_journal-7273	203	2	academic	academic	ADJ
american_scientific_journal-7273	203	3	scientific	scientific	ADJ
american_scientific_journal-7273	203	4	research	research	NOUN
american_scientific_journal-7273	203	5	journal	journal	NOUN
american_scientific_journal-7273	203	6	for	for	ADP
american_scientific_journal-7273	203	7	engineering	engineering	NOUN
american_scientific_journal-7273	203	8	,	,	PUNCT
american_scientific_journal-7273	203	9	technology	technology	NOUN
american_scientific_journal-7273	203	10	,	,	PUNCT
american_scientific_journal-7273	203	11	and	and	CCONJ
american_scientific_journal-7273	203	12	sciences	science	NOUN
american_scientific_journal-7273	203	13	(	(	PUNCT
american_scientific_journal-7273	203	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	203	15	)	)	PUNCT
american_scientific_journal-7273	203	16	(	(	PUNCT
american_scientific_journal-7273	203	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	203	18	85,no	85,no	PROPN
american_scientific_journal-7273	203	19	1	1	NUM
american_scientific_journal-7273	203	20	,	,	PUNCT
american_scientific_journal-7273	203	21	pp	pp	ADV
american_scientific_journal-7273	203	22	116	116	NUM
american_scientific_journal-7273	203	23	-	-	SYM
american_scientific_journal-7273	203	24	143	143	NUM
american_scientific_journal-7273	203	25	133	133	NUM
american_scientific_journal-7273	203	26	the	the	DET
american_scientific_journal-7273	203	27	sydney	sydney	PROPN
american_scientific_journal-7273	203	28	asx	asx	NOUN
american_scientific_journal-7273	203	29	presented	present	VERB
american_scientific_journal-7273	203	30	the	the	DET
american_scientific_journal-7273	203	31	lowest	low	ADJ
american_scientific_journal-7273	203	32	net	net	ADJ
american_scientific_journal-7273	203	33	asset	asset	NOUN
american_scientific_journal-7273	203	34	and	and	CCONJ
american_scientific_journal-7273	203	35	value	value	NOUN
american_scientific_journal-7273	203	36	among	among	ADP
american_scientific_journal-7273	203	37	the	the	DET
american_scientific_journal-7273	203	38	three	three	NUM
american_scientific_journal-7273	203	39	stock	stock	NOUN
american_scientific_journal-7273	203	40	exchanges	exchange	NOUN
american_scientific_journal-7273	203	41	.	.	PUNCT
american_scientific_journal-7273	204	1	even	even	ADV
american_scientific_journal-7273	204	2	with	with	ADP
american_scientific_journal-7273	204	3	a	a	DET
american_scientific_journal-7273	204	4	variation	variation	NOUN
american_scientific_journal-7273	204	5	in	in	ADP
american_scientific_journal-7273	204	6	the	the	DET
american_scientific_journal-7273	204	7	size	size	NOUN
american_scientific_journal-7273	204	8	of	of	ADP
american_scientific_journal-7273	204	9	the	the	DET
american_scientific_journal-7273	204	10	companies	company	NOUN
american_scientific_journal-7273	204	11	,	,	PUNCT
american_scientific_journal-7273	204	12	the	the	DET
american_scientific_journal-7273	204	13	same	same	ADJ
american_scientific_journal-7273	204	14	effect	effect	NOUN
american_scientific_journal-7273	204	15	of	of	ADP
american_scientific_journal-7273	204	16	decrease	decrease	NOUN
american_scientific_journal-7273	204	17	in	in	ADP
american_scientific_journal-7273	204	18	share	share	NOUN
american_scientific_journal-7273	204	19	value	value	NOUN
american_scientific_journal-7273	204	20	compared	compare	VERB
american_scientific_journal-7273	204	21	to	to	ADP
american_scientific_journal-7273	204	22	the	the	DET
american_scientific_journal-7273	204	23	reference	reference	NOUN
american_scientific_journal-7273	204	24	index	index	NOUN
american_scientific_journal-7273	204	25	was	be	AUX
american_scientific_journal-7273	204	26	observed	observe	VERB
american_scientific_journal-7273	204	27	at	at	ADP
american_scientific_journal-7273	204	28	the	the	DET
american_scientific_journal-7273	204	29	event	event	NOUN
american_scientific_journal-7273	204	30	and	and	CCONJ
american_scientific_journal-7273	204	31	post	post	ADJ
american_scientific_journal-7273	204	32	-	-	ADJ
american_scientific_journal-7273	204	33	event	event	ADJ
american_scientific_journal-7273	204	34	windows	window	NOUN
american_scientific_journal-7273	204	35	.	.	PUNCT
american_scientific_journal-7273	205	1	table	table	NOUN
american_scientific_journal-7273	205	2	11	11	NUM
american_scientific_journal-7273	205	3	shows	show	VERB
american_scientific_journal-7273	205	4	the	the	DET
american_scientific_journal-7273	205	5	average	average	ADJ
american_scientific_journal-7273	205	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	205	7	returns	return	NOUN
american_scientific_journal-7273	205	8	of	of	ADP
american_scientific_journal-7273	205	9	each	each	DET
american_scientific_journal-7273	205	10	analyzed	analyze	VERB
american_scientific_journal-7273	205	11	portfolio	portfolio	NOUN
american_scientific_journal-7273	205	12	.	.	PUNCT
american_scientific_journal-7273	206	1	table	table	NOUN
american_scientific_journal-7273	206	2	11	11	NUM
american_scientific_journal-7273	206	3	:	:	PUNCT
american_scientific_journal-7273	206	4	abnormal	abnormal	ADJ
american_scientific_journal-7273	206	5	return	return	NOUN
american_scientific_journal-7273	206	6	and	and	CCONJ
american_scientific_journal-7273	206	7	average	average	ADJ
american_scientific_journal-7273	206	8	variation	variation	NOUN
american_scientific_journal-7273	206	9	for	for	ADP
american_scientific_journal-7273	206	10	asx	asx	NOUN
american_scientific_journal-7273	206	11	in	in	ADP
american_scientific_journal-7273	206	12	2016	2016	NUM
american_scientific_journal-7273	206	13	.	.	PUNCT
american_scientific_journal-7273	207	1	source	source	NOUN
american_scientific_journal-7273	207	2	:	:	PUNCT
american_scientific_journal-7273	207	3	elaborated	elaborate	VERB
american_scientific_journal-7273	207	4	by	by	ADP
american_scientific_journal-7273	207	5	the	the	DET
american_scientific_journal-7273	207	6	authors	author	NOUN
american_scientific_journal-7273	207	7	.	.	PUNCT
american_scientific_journal-7273	208	1	table	table	NOUN
american_scientific_journal-7273	208	2	12	12	NUM
american_scientific_journal-7273	208	3	shows	show	VERB
american_scientific_journal-7273	208	4	the	the	DET
american_scientific_journal-7273	208	5	average	average	NOUN
american_scientific_journal-7273	208	6	of	of	ADP
american_scientific_journal-7273	208	7	the	the	DET
american_scientific_journal-7273	208	8	abnormal	abnormal	ADJ
american_scientific_journal-7273	208	9	return	return	NOUN
american_scientific_journal-7273	208	10	of	of	ADP
american_scientific_journal-7273	208	11	each	each	DET
american_scientific_journal-7273	208	12	portfolio	portfolio	NOUN
american_scientific_journal-7273	208	13	in	in	ADP
american_scientific_journal-7273	208	14	each	each	DET
american_scientific_journal-7273	208	15	window	window	NOUN
american_scientific_journal-7273	208	16	,	,	PUNCT
american_scientific_journal-7273	208	17	showing	show	VERB
american_scientific_journal-7273	208	18	that	that	SCONJ
american_scientific_journal-7273	208	19	the	the	DET
american_scientific_journal-7273	208	20	event	event	NOUN
american_scientific_journal-7273	208	21	window	window	NOUN
american_scientific_journal-7273	208	22	was	be	AUX
american_scientific_journal-7273	208	23	negative	negative	ADJ
american_scientific_journal-7273	208	24	for	for	ADP
american_scientific_journal-7273	208	25	all	all	DET
american_scientific_journal-7273	208	26	sizes	size	NOUN
american_scientific_journal-7273	208	27	,	,	PUNCT
american_scientific_journal-7273	208	28	that	that	ADV
american_scientific_journal-7273	208	29	is	is	ADV
american_scientific_journal-7273	208	30	,	,	PUNCT
american_scientific_journal-7273	208	31	all	all	DET
american_scientific_journal-7273	208	32	portfolios	portfolio	NOUN
american_scientific_journal-7273	208	33	lost	lose	VERB
american_scientific_journal-7273	208	34	value	value	NOUN
american_scientific_journal-7273	208	35	compared	compare	VERB
american_scientific_journal-7273	208	36	to	to	ADP
american_scientific_journal-7273	208	37	the	the	DET
american_scientific_journal-7273	208	38	reference	reference	NOUN
american_scientific_journal-7273	208	39	index	index	NOUN
american_scientific_journal-7273	208	40	and	and	CCONJ
american_scientific_journal-7273	208	41	in	in	ADP
american_scientific_journal-7273	208	42	the	the	DET
american_scientific_journal-7273	208	43	post	post	ADJ
american_scientific_journal-7273	208	44	-	-	ADJ
american_scientific_journal-7273	208	45	event	event	ADJ
american_scientific_journal-7273	208	46	window	window	NOUN
american_scientific_journal-7273	208	47	the	the	DET
american_scientific_journal-7273	208	48	variation	variation	NOUN
american_scientific_journal-7273	208	49	changed	change	VERB
american_scientific_journal-7273	208	50	according	accord	VERB
american_scientific_journal-7273	208	51	to	to	ADP
american_scientific_journal-7273	208	52	size	size	NOUN
american_scientific_journal-7273	208	53	.	.	PUNCT
american_scientific_journal-7273	209	1	table	table	NOUN
american_scientific_journal-7273	209	2	12	12	NUM
american_scientific_journal-7273	209	3	:	:	PUNCT
american_scientific_journal-7273	209	4	average	average	ADJ
american_scientific_journal-7273	209	5	of	of	ADP
american_scientific_journal-7273	209	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	209	7	returns	return	NOUN
american_scientific_journal-7273	209	8	in	in	ADP
american_scientific_journal-7273	209	9	each	each	DET
american_scientific_journal-7273	209	10	event	event	NOUN
american_scientific_journal-7273	209	11	window	window	NOUN
american_scientific_journal-7273	209	12	for	for	ADP
american_scientific_journal-7273	209	13	asx	asx	NOUN
american_scientific_journal-7273	209	14	in	in	ADP
american_scientific_journal-7273	209	15	2016	2016	NUM
american_scientific_journal-7273	209	16	.	.	PUNCT
american_scientific_journal-7273	210	1	source	source	NOUN
american_scientific_journal-7273	210	2	:	:	PUNCT
american_scientific_journal-7273	210	3	elaborated	elaborate	VERB
american_scientific_journal-7273	210	4	by	by	ADP
american_scientific_journal-7273	210	5	the	the	DET
american_scientific_journal-7273	210	6	authors	author	NOUN
american_scientific_journal-7273	210	7	.	.	PUNCT
american_scientific_journal-7273	211	1	4.2.2	4.2.2	NUM
american_scientific_journal-7273	211	2	results	result	VERB
american_scientific_journal-7273	211	3	in	in	ADP
american_scientific_journal-7273	211	4	02.01.2019	02.01.2019	NUM
american_scientific_journal-7273	211	5	–	–	PUNCT
american_scientific_journal-7273	211	6	date	date	NOUN
american_scientific_journal-7273	211	7	of	of	ADP
american_scientific_journal-7273	211	8	implementation	implementation	NOUN
american_scientific_journal-7273	211	9	of	of	ADP
american_scientific_journal-7273	211	10	the	the	DET
american_scientific_journal-7273	211	11	ifrs	ifrs	PROPN
american_scientific_journal-7273	211	12	16	16	NUM
american_scientific_journal-7273	211	13	standard	standard	NOUN
american_scientific_journal-7273	211	14	the	the	DET
american_scientific_journal-7273	211	15	implementation	implementation	NOUN
american_scientific_journal-7273	211	16	date	date	NOUN
american_scientific_journal-7273	211	17	according	accord	VERB
american_scientific_journal-7273	211	18	to	to	ADP
american_scientific_journal-7273	211	19	the	the	DET
american_scientific_journal-7273	211	20	regulation	regulation	NOUN
american_scientific_journal-7273	211	21	is	be	AUX
american_scientific_journal-7273	211	22	01/20/2019	01/20/2019	NUM
american_scientific_journal-7273	212	1	but	but	CCONJ
american_scientific_journal-7273	212	2	since	since	SCONJ
american_scientific_journal-7273	212	3	this	this	PRON
american_scientific_journal-7273	212	4	is	be	AUX
american_scientific_journal-7273	212	5	not	not	PART
american_scientific_journal-7273	212	6	a	a	DET
american_scientific_journal-7273	212	7	working	work	VERB
american_scientific_journal-7273	212	8	day	day	NOUN
american_scientific_journal-7273	212	9	,	,	PUNCT
american_scientific_journal-7273	212	10	the	the	DET
american_scientific_journal-7273	212	11	reference	reference	NOUN
american_scientific_journal-7273	212	12	date	date	NOUN
american_scientific_journal-7273	212	13	of	of	ADP
american_scientific_journal-7273	212	14	the	the	DET
american_scientific_journal-7273	212	15	adopted	adopt	VERB
american_scientific_journal-7273	212	16	event	event	NOUN
american_scientific_journal-7273	212	17	window	window	NOUN
american_scientific_journal-7273	212	18	is	be	AUX
american_scientific_journal-7273	212	19	01/02/2019	01/02/2019	NUM
american_scientific_journal-7273	212	20	.	.	PUNCT
american_scientific_journal-7273	213	1	on	on	ADP
american_scientific_journal-7273	213	2	this	this	DET
american_scientific_journal-7273	213	3	date	date	NOUN
american_scientific_journal-7273	213	4	,	,	PUNCT
american_scientific_journal-7273	213	5	companies	company	NOUN
american_scientific_journal-7273	213	6	and	and	CCONJ
american_scientific_journal-7273	213	7	analysts	analyst	NOUN
american_scientific_journal-7273	213	8	already	already	ADV
american_scientific_journal-7273	213	9	knew	know	VERB
american_scientific_journal-7273	213	10	the	the	DET
american_scientific_journal-7273	213	11	ifrs	ifrs	PROPN
american_scientific_journal-7273	213	12	16	16	NUM
american_scientific_journal-7273	213	13	standard	standard	NOUN
american_scientific_journal-7273	213	14	and	and	CCONJ
american_scientific_journal-7273	213	15	the	the	DET
american_scientific_journal-7273	213	16	companies	company	NOUN
american_scientific_journal-7273	213	17	that	that	PRON
american_scientific_journal-7273	213	18	adopted	adopt	VERB
american_scientific_journal-7273	213	19	it	it	PRON
american_scientific_journal-7273	213	20	presented	present	VERB
american_scientific_journal-7273	213	21	in	in	ADP
american_scientific_journal-7273	213	22	their	their	PRON
american_scientific_journal-7273	213	23	financial	financial	ADJ
american_scientific_journal-7273	213	24	statement	statement	NOUN
american_scientific_journal-7273	213	25	explanatory	explanatory	ADJ
american_scientific_journal-7273	213	26	notes	note	NOUN
american_scientific_journal-7273	213	27	about	about	ADP
american_scientific_journal-7273	213	28	the	the	DET
american_scientific_journal-7273	213	29	type	type	NOUN
american_scientific_journal-7273	213	30	of	of	ADP
american_scientific_journal-7273	213	31	approach	approach	NOUN
american_scientific_journal-7273	213	32	for	for	ADP
american_scientific_journal-7273	213	33	the	the	DET
american_scientific_journal-7273	213	34	application	application	NOUN
american_scientific_journal-7273	213	35	of	of	ADP
american_scientific_journal-7273	213	36	the	the	DET
american_scientific_journal-7273	213	37	standard	standard	NOUN
american_scientific_journal-7273	213	38	.	.	PUNCT
american_scientific_journal-7273	214	1	the	the	DET
american_scientific_journal-7273	214	2	tsx	tsx	PROPN
american_scientific_journal-7273	214	3	portfolio	portfolio	NOUN
american_scientific_journal-7273	214	4	formed	form	VERB
american_scientific_journal-7273	214	5	by	by	ADP
american_scientific_journal-7273	214	6	the	the	DET
american_scientific_journal-7273	214	7	shares	share	NOUN
american_scientific_journal-7273	214	8	analyzed	analyze	VERB
american_scientific_journal-7273	214	9	in	in	ADP
american_scientific_journal-7273	214	10	the	the	DET
american_scientific_journal-7273	214	11	toronto	toronto	PROPN
american_scientific_journal-7273	214	12	stock	stock	PROPN
american_scientific_journal-7273	214	13	exchange	exchange	PROPN
american_scientific_journal-7273	214	14	presented	present	VERB
american_scientific_journal-7273	214	15	abnormal	abnormal	ADJ
american_scientific_journal-7273	214	16	returns	return	NOUN
american_scientific_journal-7273	214	17	diverging	diverge	VERB
american_scientific_journal-7273	214	18	from	from	ADP
american_scientific_journal-7273	214	19	the	the	DET
american_scientific_journal-7273	214	20	reference	reference	NOUN
american_scientific_journal-7273	214	21	index	index	NOUN
american_scientific_journal-7273	214	22	at	at	ADP
american_scientific_journal-7273	214	23	the	the	DET
american_scientific_journal-7273	214	24	event	event	NOUN
american_scientific_journal-7273	214	25	window	window	NOUN
american_scientific_journal-7273	214	26	.	.	PUNCT
american_scientific_journal-7273	215	1	table	table	NOUN
american_scientific_journal-7273	215	2	13	13	NUM
american_scientific_journal-7273	215	3	shows	show	VERB
american_scientific_journal-7273	215	4	the	the	DET
american_scientific_journal-7273	215	5	average	average	NOUN
american_scientific_journal-7273	215	6	of	of	ADP
american_scientific_journal-7273	215	7	the	the	DET
american_scientific_journal-7273	215	8	daily	daily	ADJ
american_scientific_journal-7273	215	9	abnormal	abnormal	ADJ
american_scientific_journal-7273	215	10	returns	return	NOUN
american_scientific_journal-7273	215	11	according	accord	VERB
american_scientific_journal-7273	215	12	to	to	ADP
american_scientific_journal-7273	215	13	the	the	DET
american_scientific_journal-7273	215	14	study	study	NOUN
american_scientific_journal-7273	215	15	portfolios	portfolio	NOUN
american_scientific_journal-7273	215	16	.	.	PUNCT
american_scientific_journal-7273	216	1	american	american	ADJ
american_scientific_journal-7273	216	2	academic	academic	ADJ
american_scientific_journal-7273	216	3	scientific	scientific	ADJ
american_scientific_journal-7273	216	4	research	research	NOUN
american_scientific_journal-7273	216	5	journal	journal	NOUN
american_scientific_journal-7273	216	6	for	for	ADP
american_scientific_journal-7273	216	7	engineering	engineering	NOUN
american_scientific_journal-7273	216	8	,	,	PUNCT
american_scientific_journal-7273	216	9	technology	technology	NOUN
american_scientific_journal-7273	216	10	,	,	PUNCT
american_scientific_journal-7273	216	11	and	and	CCONJ
american_scientific_journal-7273	216	12	sciences	science	NOUN
american_scientific_journal-7273	216	13	(	(	PUNCT
american_scientific_journal-7273	216	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	216	15	)	)	PUNCT
american_scientific_journal-7273	216	16	(	(	PUNCT
american_scientific_journal-7273	217	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	217	2	85,no	85,no	PROPN
american_scientific_journal-7273	217	3	1	1	NUM
american_scientific_journal-7273	217	4	,	,	PUNCT
american_scientific_journal-7273	217	5	pp	pp	ADV
american_scientific_journal-7273	217	6	116	116	NUM
american_scientific_journal-7273	217	7	-	-	SYM
american_scientific_journal-7273	217	8	143	143	NUM
american_scientific_journal-7273	217	9	134	134	NUM
american_scientific_journal-7273	217	10	table	table	NOUN
american_scientific_journal-7273	217	11	13	13	NUM
american_scientific_journal-7273	217	12	:	:	PUNCT
american_scientific_journal-7273	217	13	abnormal	abnormal	ADJ
american_scientific_journal-7273	217	14	return	return	NOUN
american_scientific_journal-7273	217	15	and	and	CCONJ
american_scientific_journal-7273	217	16	average	average	ADJ
american_scientific_journal-7273	217	17	variation	variation	NOUN
american_scientific_journal-7273	217	18	for	for	ADP
american_scientific_journal-7273	217	19	tsx	tsx	NOUN
american_scientific_journal-7273	217	20	in	in	ADP
american_scientific_journal-7273	217	21	2019	2019	NUM
american_scientific_journal-7273	217	22	.	.	PUNCT
american_scientific_journal-7273	218	1	source	source	NOUN
american_scientific_journal-7273	218	2	:	:	PUNCT
american_scientific_journal-7273	218	3	elaborated	elaborate	VERB
american_scientific_journal-7273	218	4	by	by	ADP
american_scientific_journal-7273	218	5	the	the	DET
american_scientific_journal-7273	218	6	authors	author	NOUN
american_scientific_journal-7273	218	7	.	.	PUNCT
american_scientific_journal-7273	219	1	in	in	ADP
american_scientific_journal-7273	219	2	the	the	DET
american_scientific_journal-7273	219	3	analysis	analysis	NOUN
american_scientific_journal-7273	219	4	of	of	ADP
american_scientific_journal-7273	219	5	the	the	DET
american_scientific_journal-7273	219	6	average	average	ADJ
american_scientific_journal-7273	219	7	returns	return	NOUN
american_scientific_journal-7273	219	8	per	per	ADP
american_scientific_journal-7273	219	9	size	size	NOUN
american_scientific_journal-7273	219	10	,	,	PUNCT
american_scientific_journal-7273	219	11	the	the	DET
american_scientific_journal-7273	219	12	portfolios	portfolio	NOUN
american_scientific_journal-7273	219	13	with	with	ADP
american_scientific_journal-7273	219	14	the	the	DET
american_scientific_journal-7273	219	15	highest	high	ADJ
american_scientific_journal-7273	219	16	liquidity	liquidity	NOUN
american_scientific_journal-7273	219	17	and	and	CCONJ
american_scientific_journal-7273	219	18	size	size	NOUN
american_scientific_journal-7273	219	19	were	be	AUX
american_scientific_journal-7273	219	20	the	the	DET
american_scientific_journal-7273	219	21	10	10	NUM
american_scientific_journal-7273	219	22	%	%	NOUN
american_scientific_journal-7273	219	23	and	and	CCONJ
american_scientific_journal-7273	219	24	20	20	NUM
american_scientific_journal-7273	219	25	%	%	NOUN
american_scientific_journal-7273	219	26	portfolios	portfolio	NOUN
american_scientific_journal-7273	219	27	,	,	PUNCT
american_scientific_journal-7273	219	28	which	which	PRON
american_scientific_journal-7273	219	29	represented	represent	VERB
american_scientific_journal-7273	219	30	more	more	ADJ
american_scientific_journal-7273	219	31	than	than	ADP
american_scientific_journal-7273	219	32	95	95	NUM
american_scientific_journal-7273	219	33	%	%	NOUN
american_scientific_journal-7273	219	34	of	of	ADP
american_scientific_journal-7273	219	35	the	the	DET
american_scientific_journal-7273	219	36	market	market	NOUN
american_scientific_journal-7273	219	37	value	value	NOUN
american_scientific_journal-7273	219	38	of	of	ADP
american_scientific_journal-7273	219	39	the	the	DET
american_scientific_journal-7273	219	40	shares	share	NOUN
american_scientific_journal-7273	219	41	analyzed	analyze	VERB
american_scientific_journal-7273	219	42	on	on	ADP
american_scientific_journal-7273	219	43	the	the	DET
american_scientific_journal-7273	219	44	tsx	tsx	PROPN
american_scientific_journal-7273	219	45	stock	stock	NOUN
american_scientific_journal-7273	219	46	exchange	exchange	NOUN
american_scientific_journal-7273	219	47	,	,	PUNCT
american_scientific_journal-7273	219	48	with	with	ADP
american_scientific_journal-7273	219	49	the	the	DET
american_scientific_journal-7273	219	50	abnormal	abnormal	ADJ
american_scientific_journal-7273	219	51	variation	variation	NOUN
american_scientific_journal-7273	219	52	being	be	AUX
american_scientific_journal-7273	219	53	practically	practically	ADV
american_scientific_journal-7273	219	54	zero	zero	NUM
american_scientific_journal-7273	219	55	,	,	PUNCT
american_scientific_journal-7273	219	56	as	as	SCONJ
american_scientific_journal-7273	219	57	detailed	detailed	ADJ
american_scientific_journal-7273	219	58	in	in	ADP
american_scientific_journal-7273	219	59	table	table	NOUN
american_scientific_journal-7273	219	60	14	14	NUM
american_scientific_journal-7273	219	61	:	:	PUNCT
american_scientific_journal-7273	219	62	table	table	NOUN
american_scientific_journal-7273	219	63	14	14	NUM
american_scientific_journal-7273	219	64	:	:	PUNCT
american_scientific_journal-7273	219	65	average	average	ADJ
american_scientific_journal-7273	219	66	abnormal	abnormal	ADJ
american_scientific_journal-7273	219	67	returns	return	NOUN
american_scientific_journal-7273	219	68	in	in	ADP
american_scientific_journal-7273	219	69	each	each	DET
american_scientific_journal-7273	219	70	event	event	NOUN
american_scientific_journal-7273	219	71	window	window	NOUN
american_scientific_journal-7273	219	72	for	for	ADP
american_scientific_journal-7273	219	73	tsx	tsx	PROPN
american_scientific_journal-7273	219	74	in	in	ADP
american_scientific_journal-7273	219	75	2019	2019	NUM
american_scientific_journal-7273	219	76	.	.	PUNCT
american_scientific_journal-7273	220	1	source	source	NOUN
american_scientific_journal-7273	220	2	:	:	PUNCT
american_scientific_journal-7273	220	3	elaborated	elaborate	VERB
american_scientific_journal-7273	220	4	by	by	ADP
american_scientific_journal-7273	220	5	the	the	DET
american_scientific_journal-7273	220	6	authors	author	NOUN
american_scientific_journal-7273	220	7	.	.	PUNCT
american_scientific_journal-7273	221	1	regarding	regard	VERB
american_scientific_journal-7273	221	2	lse	lse	PROPN
american_scientific_journal-7273	221	3	,	,	PUNCT
american_scientific_journal-7273	221	4	the	the	DET
american_scientific_journal-7273	221	5	abnormal	abnormal	ADJ
american_scientific_journal-7273	221	6	returns	return	NOUN
american_scientific_journal-7273	221	7	of	of	ADP
american_scientific_journal-7273	221	8	the	the	DET
american_scientific_journal-7273	221	9	portfolios	portfolio	NOUN
american_scientific_journal-7273	221	10	represented	represent	VERB
american_scientific_journal-7273	221	11	well	well	INTJ
american_scientific_journal-7273	221	12	the	the	DET
american_scientific_journal-7273	221	13	sample	sample	NOUN
american_scientific_journal-7273	221	14	for	for	ADP
american_scientific_journal-7273	221	15	70	70	NUM
american_scientific_journal-7273	221	16	%	%	NOUN
american_scientific_journal-7273	221	17	portfolio	portfolio	NOUN
american_scientific_journal-7273	221	18	while	while	SCONJ
american_scientific_journal-7273	221	19	the	the	DET
american_scientific_journal-7273	221	20	20	20	NUM
american_scientific_journal-7273	221	21	%	%	NOUN
american_scientific_journal-7273	221	22	portfolio	portfolio	NOUN
american_scientific_journal-7273	221	23	was	be	AUX
american_scientific_journal-7273	221	24	aligned	align	VERB
american_scientific_journal-7273	221	25	with	with	ADP
american_scientific_journal-7273	221	26	the	the	DET
american_scientific_journal-7273	221	27	portfolio	portfolio	NOUN
american_scientific_journal-7273	221	28	at	at	ADP
american_scientific_journal-7273	221	29	the	the	DET
american_scientific_journal-7273	221	30	event	event	NOUN
american_scientific_journal-7273	221	31	and	and	CCONJ
american_scientific_journal-7273	221	32	post	post	ADJ
american_scientific_journal-7273	221	33	-	-	ADJ
american_scientific_journal-7273	221	34	event	event	ADJ
american_scientific_journal-7273	221	35	windows	window	NOUN
american_scientific_journal-7273	221	36	and	and	CCONJ
american_scientific_journal-7273	221	37	the	the	DET
american_scientific_journal-7273	221	38	10	10	NUM
american_scientific_journal-7273	221	39	%	%	NOUN
american_scientific_journal-7273	221	40	portfolio	portfolio	NOUN
american_scientific_journal-7273	221	41	did	do	VERB
american_scientific_journal-7273	221	42	so	so	ADV
american_scientific_journal-7273	221	43	only	only	ADV
american_scientific_journal-7273	221	44	in	in	ADP
american_scientific_journal-7273	221	45	the	the	DET
american_scientific_journal-7273	221	46	post	post	ADJ
american_scientific_journal-7273	221	47	-	-	ADJ
american_scientific_journal-7273	221	48	event	event	ADJ
american_scientific_journal-7273	221	49	window	window	NOUN
american_scientific_journal-7273	221	50	.	.	PUNCT
american_scientific_journal-7273	222	1	the	the	DET
american_scientific_journal-7273	222	2	variance	variance	NOUN
american_scientific_journal-7273	222	3	of	of	ADP
american_scientific_journal-7273	222	4	the	the	DET
american_scientific_journal-7273	222	5	10	10	NUM
american_scientific_journal-7273	222	6	%	%	NOUN
american_scientific_journal-7273	222	7	portfolio	portfolio	NOUN
american_scientific_journal-7273	222	8	was	be	AUX
american_scientific_journal-7273	222	9	higher	high	ADJ
american_scientific_journal-7273	222	10	than	than	ADP
american_scientific_journal-7273	222	11	the	the	DET
american_scientific_journal-7273	222	12	other	other	ADJ
american_scientific_journal-7273	222	13	analyzed	analyze	VERB
american_scientific_journal-7273	222	14	portfolios	portfolio	NOUN
american_scientific_journal-7273	222	15	,	,	PUNCT
american_scientific_journal-7273	222	16	ratifying	ratify	VERB
american_scientific_journal-7273	222	17	that	that	SCONJ
american_scientific_journal-7273	222	18	it	it	PRON
american_scientific_journal-7273	222	19	presents	present	VERB
american_scientific_journal-7273	222	20	a	a	DET
american_scientific_journal-7273	222	21	different	different	ADJ
american_scientific_journal-7273	222	22	behavior	behavior	NOUN
american_scientific_journal-7273	222	23	from	from	ADP
american_scientific_journal-7273	222	24	the	the	DET
american_scientific_journal-7273	222	25	other	other	ADJ
american_scientific_journal-7273	222	26	portfolios	portfolio	NOUN
american_scientific_journal-7273	222	27	.	.	PUNCT
american_scientific_journal-7273	223	1	table	table	NOUN
american_scientific_journal-7273	223	2	15	15	NUM
american_scientific_journal-7273	223	3	presents	present	VERB
american_scientific_journal-7273	223	4	the	the	DET
american_scientific_journal-7273	223	5	daily	daily	ADJ
american_scientific_journal-7273	223	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	223	7	returns	return	NOUN
american_scientific_journal-7273	223	8	and	and	CCONJ
american_scientific_journal-7273	223	9	the	the	DET
american_scientific_journal-7273	223	10	average	average	ADJ
american_scientific_journal-7273	223	11	variance	variance	NOUN
american_scientific_journal-7273	223	12	of	of	ADP
american_scientific_journal-7273	223	13	the	the	DET
american_scientific_journal-7273	223	14	period	period	NOUN
american_scientific_journal-7273	223	15	of	of	ADP
american_scientific_journal-7273	223	16	the	the	DET
american_scientific_journal-7273	223	17	portfolios	portfolio	NOUN
american_scientific_journal-7273	223	18	analyzed	analyze	VERB
american_scientific_journal-7273	223	19	on	on	ADP
american_scientific_journal-7273	223	20	this	this	DET
american_scientific_journal-7273	223	21	stock	stock	NOUN
american_scientific_journal-7273	223	22	exchange	exchange	NOUN
american_scientific_journal-7273	223	23	.	.	PUNCT
american_scientific_journal-7273	224	1	table	table	NOUN
american_scientific_journal-7273	224	2	15	15	NUM
american_scientific_journal-7273	224	3	:	:	PUNCT
american_scientific_journal-7273	224	4	abnormal	abnormal	ADJ
american_scientific_journal-7273	224	5	return	return	NOUN
american_scientific_journal-7273	224	6	and	and	CCONJ
american_scientific_journal-7273	224	7	average	average	ADJ
american_scientific_journal-7273	224	8	variation	variation	NOUN
american_scientific_journal-7273	224	9	for	for	ADP
american_scientific_journal-7273	224	10	lse	lse	NOUN
american_scientific_journal-7273	224	11	in	in	ADP
american_scientific_journal-7273	224	12	2019	2019	NUM
american_scientific_journal-7273	224	13	.	.	PUNCT
american_scientific_journal-7273	225	1	american	american	ADJ
american_scientific_journal-7273	225	2	academic	academic	ADJ
american_scientific_journal-7273	225	3	scientific	scientific	ADJ
american_scientific_journal-7273	225	4	research	research	NOUN
american_scientific_journal-7273	225	5	journal	journal	NOUN
american_scientific_journal-7273	225	6	for	for	ADP
american_scientific_journal-7273	225	7	engineering	engineering	NOUN
american_scientific_journal-7273	225	8	,	,	PUNCT
american_scientific_journal-7273	225	9	technology	technology	NOUN
american_scientific_journal-7273	225	10	,	,	PUNCT
american_scientific_journal-7273	225	11	and	and	CCONJ
american_scientific_journal-7273	225	12	sciences	science	NOUN
american_scientific_journal-7273	225	13	(	(	PUNCT
american_scientific_journal-7273	225	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	225	15	)	)	PUNCT
american_scientific_journal-7273	225	16	(	(	PUNCT
american_scientific_journal-7273	225	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	225	18	85,no	85,no	PROPN
american_scientific_journal-7273	225	19	1	1	NUM
american_scientific_journal-7273	225	20	,	,	PUNCT
american_scientific_journal-7273	225	21	pp	pp	ADV
american_scientific_journal-7273	225	22	116	116	NUM
american_scientific_journal-7273	225	23	-	-	SYM
american_scientific_journal-7273	225	24	143	143	NUM
american_scientific_journal-7273	225	25	135	135	NUM
american_scientific_journal-7273	225	26	source	source	NOUN
american_scientific_journal-7273	225	27	:	:	PUNCT
american_scientific_journal-7273	225	28	elaborated	elaborate	VERB
american_scientific_journal-7273	225	29	by	by	ADP
american_scientific_journal-7273	225	30	the	the	DET
american_scientific_journal-7273	225	31	authors	author	NOUN
american_scientific_journal-7273	225	32	.	.	PUNCT
american_scientific_journal-7273	226	1	with	with	ADP
american_scientific_journal-7273	226	2	the	the	DET
american_scientific_journal-7273	226	3	data	datum	NOUN
american_scientific_journal-7273	226	4	grouped	group	VERB
american_scientific_journal-7273	226	5	by	by	ADP
american_scientific_journal-7273	226	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	226	7	returns	return	NOUN
american_scientific_journal-7273	226	8	,	,	PUNCT
american_scientific_journal-7273	226	9	presented	present	VERB
american_scientific_journal-7273	226	10	in	in	ADP
american_scientific_journal-7273	226	11	table	table	NOUN
american_scientific_journal-7273	226	12	16	16	NUM
american_scientific_journal-7273	226	13	,	,	PUNCT
american_scientific_journal-7273	226	14	the	the	DET
american_scientific_journal-7273	226	15	three	three	NUM
american_scientific_journal-7273	226	16	portfolios	portfolio	NOUN
american_scientific_journal-7273	226	17	aligned	align	VERB
american_scientific_journal-7273	226	18	in	in	ADP
american_scientific_journal-7273	226	19	the	the	DET
american_scientific_journal-7273	226	20	post	post	ADJ
american_scientific_journal-7273	226	21	-	-	ADJ
american_scientific_journal-7273	226	22	event	event	ADJ
american_scientific_journal-7273	226	23	window	window	NOUN
american_scientific_journal-7273	226	24	.	.	PUNCT
american_scientific_journal-7273	227	1	table	table	NOUN
american_scientific_journal-7273	227	2	16	16	NUM
american_scientific_journal-7273	227	3	:	:	PUNCT
american_scientific_journal-7273	227	4	average	average	ADJ
american_scientific_journal-7273	227	5	of	of	ADP
american_scientific_journal-7273	227	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	227	7	returns	return	NOUN
american_scientific_journal-7273	227	8	in	in	ADP
american_scientific_journal-7273	227	9	each	each	DET
american_scientific_journal-7273	227	10	event	event	NOUN
american_scientific_journal-7273	227	11	window	window	NOUN
american_scientific_journal-7273	227	12	for	for	ADP
american_scientific_journal-7273	227	13	lse	lse	PROPN
american_scientific_journal-7273	227	14	in	in	ADP
american_scientific_journal-7273	227	15	2019	2019	NUM
american_scientific_journal-7273	227	16	.	.	PUNCT
american_scientific_journal-7273	228	1	source	source	NOUN
american_scientific_journal-7273	228	2	:	:	PUNCT
american_scientific_journal-7273	228	3	elaborated	elaborate	VERB
american_scientific_journal-7273	228	4	by	by	ADP
american_scientific_journal-7273	228	5	the	the	DET
american_scientific_journal-7273	228	6	authors	author	NOUN
american_scientific_journal-7273	228	7	based	base	VERB
american_scientific_journal-7273	228	8	on	on	ADP
american_scientific_journal-7273	228	9	the	the	DET
american_scientific_journal-7273	228	10	collected	collect	VERB
american_scientific_journal-7273	228	11	data	datum	NOUN
american_scientific_journal-7273	228	12	.	.	PUNCT
american_scientific_journal-7273	229	1	regarding	regard	VERB
american_scientific_journal-7273	229	2	asx	asx	NOUN
american_scientific_journal-7273	229	3	,	,	PUNCT
american_scientific_journal-7273	229	4	according	accord	VERB
american_scientific_journal-7273	229	5	to	to	ADP
american_scientific_journal-7273	229	6	table	table	NOUN
american_scientific_journal-7273	229	7	17	17	NUM
american_scientific_journal-7273	229	8	the	the	DET
american_scientific_journal-7273	229	9	portfolio	portfolio	NOUN
american_scientific_journal-7273	229	10	in	in	ADP
american_scientific_journal-7273	229	11	the	the	DET
american_scientific_journal-7273	229	12	post	post	ADJ
american_scientific_journal-7273	229	13	-	-	ADJ
american_scientific_journal-7273	229	14	event	event	ADJ
american_scientific_journal-7273	229	15	window	window	NOUN
american_scientific_journal-7273	229	16	showed	show	VERB
american_scientific_journal-7273	229	17	that	that	SCONJ
american_scientific_journal-7273	229	18	the	the	DET
american_scientific_journal-7273	229	19	daily	daily	ADJ
american_scientific_journal-7273	229	20	abnormal	abnormal	ADJ
american_scientific_journal-7273	229	21	returns	return	NOUN
american_scientific_journal-7273	229	22	presented	present	VERB
american_scientific_journal-7273	229	23	a	a	DET
american_scientific_journal-7273	229	24	variation	variation	NOUN
american_scientific_journal-7273	229	25	around	around	ADP
american_scientific_journal-7273	229	26	the	the	DET
american_scientific_journal-7273	229	27	reference	reference	NOUN
american_scientific_journal-7273	229	28	index	index	NOUN
american_scientific_journal-7273	229	29	practically	practically	ADV
american_scientific_journal-7273	229	30	equal	equal	ADJ
american_scientific_journal-7273	229	31	to	to	ADP
american_scientific_journal-7273	229	32	zero	zero	NUM
american_scientific_journal-7273	229	33	.	.	PUNCT
american_scientific_journal-7273	229	34	table	table	NOUN
american_scientific_journal-7273	229	35	17	17	NUM
american_scientific_journal-7273	229	36	:	:	PUNCT
american_scientific_journal-7273	229	37	abnormal	abnormal	ADJ
american_scientific_journal-7273	229	38	return	return	NOUN
american_scientific_journal-7273	229	39	and	and	CCONJ
american_scientific_journal-7273	229	40	average	average	ADJ
american_scientific_journal-7273	229	41	variation	variation	NOUN
american_scientific_journal-7273	229	42	for	for	ADP
american_scientific_journal-7273	229	43	asx	asx	NOUN
american_scientific_journal-7273	229	44	in	in	ADP
american_scientific_journal-7273	229	45	2019	2019	NUM
american_scientific_journal-7273	229	46	.	.	PUNCT
american_scientific_journal-7273	230	1	source	source	NOUN
american_scientific_journal-7273	230	2	:	:	PUNCT
american_scientific_journal-7273	230	3	elaborated	elaborate	VERB
american_scientific_journal-7273	230	4	by	by	ADP
american_scientific_journal-7273	230	5	the	the	DET
american_scientific_journal-7273	230	6	authors	author	NOUN
american_scientific_journal-7273	230	7	based	base	VERB
american_scientific_journal-7273	230	8	on	on	ADP
american_scientific_journal-7273	230	9	the	the	DET
american_scientific_journal-7273	230	10	collected	collect	VERB
american_scientific_journal-7273	230	11	data	datum	NOUN
american_scientific_journal-7273	230	12	.	.	PUNCT
american_scientific_journal-7273	231	1	in	in	ADP
american_scientific_journal-7273	231	2	the	the	DET
american_scientific_journal-7273	231	3	average	average	ADJ
american_scientific_journal-7273	231	4	data	datum	NOUN
american_scientific_journal-7273	231	5	of	of	ADP
american_scientific_journal-7273	231	6	the	the	DET
american_scientific_journal-7273	231	7	analyzed	analyze	VERB
american_scientific_journal-7273	231	8	windows	window	NOUN
american_scientific_journal-7273	231	9	,	,	PUNCT
american_scientific_journal-7273	231	10	shown	show	VERB
american_scientific_journal-7273	231	11	in	in	ADP
american_scientific_journal-7273	231	12	table	table	NOUN
american_scientific_journal-7273	231	13	18	18	NUM
american_scientific_journal-7273	231	14	,	,	PUNCT
american_scientific_journal-7273	231	15	the	the	DET
american_scientific_journal-7273	231	16	alignment	alignment	NOUN
american_scientific_journal-7273	231	17	became	become	VERB
american_scientific_journal-7273	231	18	more	more	ADV
american_scientific_journal-7273	231	19	evident	evident	ADJ
american_scientific_journal-7273	231	20	between	between	ADP
american_scientific_journal-7273	231	21	the	the	DET
american_scientific_journal-7273	231	22	index	index	NOUN
american_scientific_journal-7273	231	23	and	and	CCONJ
american_scientific_journal-7273	231	24	the	the	DET
american_scientific_journal-7273	231	25	70	70	NUM
american_scientific_journal-7273	231	26	%	%	NOUN
american_scientific_journal-7273	231	27	portfolio	portfolio	NOUN
american_scientific_journal-7273	231	28	,	,	PUNCT
american_scientific_journal-7273	231	29	which	which	PRON
american_scientific_journal-7273	231	30	has	have	VERB
american_scientific_journal-7273	231	31	a	a	DET
american_scientific_journal-7273	231	32	higher	high	ADJ
american_scientific_journal-7273	231	33	statistical	statistical	ADJ
american_scientific_journal-7273	231	34	weight	weight	NOUN
american_scientific_journal-7273	231	35	since	since	SCONJ
american_scientific_journal-7273	231	36	it	it	PRON
american_scientific_journal-7273	231	37	contains	contain	VERB
american_scientific_journal-7273	231	38	a	a	DET
american_scientific_journal-7273	231	39	greater	great	ADJ
american_scientific_journal-7273	231	40	amount	amount	NOUN
american_scientific_journal-7273	231	41	of	of	ADP
american_scientific_journal-7273	231	42	data	datum	NOUN
american_scientific_journal-7273	231	43	,	,	PUNCT
american_scientific_journal-7273	231	44	although	although	SCONJ
american_scientific_journal-7273	231	45	with	with	ADP
american_scientific_journal-7273	231	46	less	less	ADV
american_scientific_journal-7273	231	47	significant	significant	ADJ
american_scientific_journal-7273	231	48	weight	weight	NOUN
american_scientific_journal-7273	231	49	,	,	PUNCT
american_scientific_journal-7273	231	50	concentrating	concentrate	VERB
american_scientific_journal-7273	231	51	less	less	ADJ
american_scientific_journal-7273	231	52	than	than	ADP
american_scientific_journal-7273	231	53	5	5	NUM
american_scientific_journal-7273	231	54	%	%	NOUN
american_scientific_journal-7273	231	55	of	of	ADP
american_scientific_journal-7273	231	56	the	the	DET
american_scientific_journal-7273	231	57	market	market	NOUN
american_scientific_journal-7273	231	58	value	value	NOUN
american_scientific_journal-7273	231	59	.	.	PUNCT
american_scientific_journal-7273	232	1	this	this	DET
american_scientific_journal-7273	232	2	observation	observation	NOUN
american_scientific_journal-7273	232	3	,	,	PUNCT
american_scientific_journal-7273	232	4	complemented	complement	VERB
american_scientific_journal-7273	232	5	by	by	ADP
american_scientific_journal-7273	232	6	graph	graph	NOUN
american_scientific_journal-7273	232	7	5	5	NUM
american_scientific_journal-7273	232	8	,	,	PUNCT
american_scientific_journal-7273	232	9	shows	show	VERB
american_scientific_journal-7273	232	10	that	that	SCONJ
american_scientific_journal-7273	232	11	the	the	DET
american_scientific_journal-7273	232	12	oscillations	oscillation	NOUN
american_scientific_journal-7273	232	13	of	of	ADP
american_scientific_journal-7273	232	14	the	the	DET
american_scientific_journal-7273	232	15	index	index	NOUN
american_scientific_journal-7273	232	16	and	and	CCONJ
american_scientific_journal-7273	232	17	those	those	PRON
american_scientific_journal-7273	232	18	of	of	ADP
american_scientific_journal-7273	232	19	the	the	DET
american_scientific_journal-7273	232	20	analyzed	analyze	VERB
american_scientific_journal-7273	232	21	portfolios	portfolio	NOUN
american_scientific_journal-7273	232	22	present	present	VERB
american_scientific_journal-7273	232	23	similar	similar	ADJ
american_scientific_journal-7273	232	24	movements	movement	NOUN
american_scientific_journal-7273	232	25	.	.	PUNCT
american_scientific_journal-7273	233	1	it	it	PRON
american_scientific_journal-7273	233	2	is	be	AUX
american_scientific_journal-7273	233	3	worth	worth	ADJ
american_scientific_journal-7273	233	4	noting	note	VERB
american_scientific_journal-7273	233	5	that	that	SCONJ
american_scientific_journal-7273	233	6	australia	australia	PROPN
american_scientific_journal-7273	233	7	has	have	VERB
american_scientific_journal-7273	233	8	a	a	DET
american_scientific_journal-7273	233	9	significant	significant	ADJ
american_scientific_journal-7273	233	10	share	share	NOUN
american_scientific_journal-7273	233	11	of	of	ADP
american_scientific_journal-7273	233	12	the	the	DET
american_scientific_journal-7273	233	13	mining	mining	NOUN
american_scientific_journal-7273	233	14	segment	segment	NOUN
american_scientific_journal-7273	233	15	in	in	ADP
american_scientific_journal-7273	233	16	its	its	PRON
american_scientific_journal-7273	233	17	economy	economy	NOUN
american_scientific_journal-7273	233	18	,	,	PUNCT
american_scientific_journal-7273	233	19	which	which	PRON
american_scientific_journal-7273	233	20	might	might	AUX
american_scientific_journal-7273	233	21	be	be	AUX
american_scientific_journal-7273	233	22	reflected	reflect	VERB
american_scientific_journal-7273	233	23	in	in	ADP
american_scientific_journal-7273	233	24	the	the	DET
american_scientific_journal-7273	233	25	results	result	NOUN
american_scientific_journal-7273	233	26	observed	observe	VERB
american_scientific_journal-7273	233	27	in	in	ADP
american_scientific_journal-7273	233	28	this	this	DET
american_scientific_journal-7273	233	29	study	study	NOUN
american_scientific_journal-7273	233	30	.	.	PUNCT
american_scientific_journal-7273	234	1	american	american	ADJ
american_scientific_journal-7273	234	2	academic	academic	ADJ
american_scientific_journal-7273	234	3	scientific	scientific	ADJ
american_scientific_journal-7273	234	4	research	research	NOUN
american_scientific_journal-7273	234	5	journal	journal	NOUN
american_scientific_journal-7273	234	6	for	for	ADP
american_scientific_journal-7273	234	7	engineering	engineering	NOUN
american_scientific_journal-7273	234	8	,	,	PUNCT
american_scientific_journal-7273	234	9	technology	technology	NOUN
american_scientific_journal-7273	234	10	,	,	PUNCT
american_scientific_journal-7273	234	11	and	and	CCONJ
american_scientific_journal-7273	234	12	sciences	science	NOUN
american_scientific_journal-7273	234	13	(	(	PUNCT
american_scientific_journal-7273	234	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	234	15	)	)	PUNCT
american_scientific_journal-7273	234	16	(	(	PUNCT
american_scientific_journal-7273	234	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	234	18	85,no	85,no	PROPN
american_scientific_journal-7273	234	19	1	1	NUM
american_scientific_journal-7273	234	20	,	,	PUNCT
american_scientific_journal-7273	234	21	pp	pp	ADV
american_scientific_journal-7273	234	22	116	116	NUM
american_scientific_journal-7273	234	23	-	-	SYM
american_scientific_journal-7273	234	24	143	143	NUM
american_scientific_journal-7273	234	25	136	136	NUM
american_scientific_journal-7273	234	26	table	table	NOUN
american_scientific_journal-7273	234	27	18	18	NUM
american_scientific_journal-7273	234	28	:	:	PUNCT
american_scientific_journal-7273	234	29	average	average	NOUN
american_scientific_journal-7273	234	30	of	of	ADP
american_scientific_journal-7273	234	31	abnormal	abnormal	ADJ
american_scientific_journal-7273	234	32	returns	return	NOUN
american_scientific_journal-7273	234	33	in	in	ADP
american_scientific_journal-7273	234	34	each	each	DET
american_scientific_journal-7273	234	35	event	event	NOUN
american_scientific_journal-7273	234	36	window	window	NOUN
american_scientific_journal-7273	234	37	for	for	ADP
american_scientific_journal-7273	234	38	asx	asx	NOUN
american_scientific_journal-7273	234	39	in	in	ADP
american_scientific_journal-7273	234	40	2019	2019	NUM
american_scientific_journal-7273	234	41	.	.	PUNCT
american_scientific_journal-7273	235	1	source	source	NOUN
american_scientific_journal-7273	235	2	:	:	PUNCT
american_scientific_journal-7273	235	3	elaborated	elaborate	VERB
american_scientific_journal-7273	235	4	by	by	ADP
american_scientific_journal-7273	235	5	the	the	DET
american_scientific_journal-7273	235	6	authors	author	NOUN
american_scientific_journal-7273	235	7	based	base	VERB
american_scientific_journal-7273	235	8	on	on	ADP
american_scientific_journal-7273	235	9	the	the	DET
american_scientific_journal-7273	235	10	collected	collect	VERB
american_scientific_journal-7273	235	11	data	datum	NOUN
american_scientific_journal-7273	235	12	.	.	PUNCT
american_scientific_journal-7273	236	1	the	the	DET
american_scientific_journal-7273	236	2	data	datum	NOUN
american_scientific_journal-7273	236	3	collected	collect	VERB
american_scientific_journal-7273	236	4	present	present	ADJ
american_scientific_journal-7273	236	5	significant	significant	ADJ
american_scientific_journal-7273	236	6	abnormal	abnormal	ADJ
american_scientific_journal-7273	236	7	returns	return	NOUN
american_scientific_journal-7273	236	8	,	,	PUNCT
american_scientific_journal-7273	236	9	although	although	SCONJ
american_scientific_journal-7273	236	10	in	in	ADP
american_scientific_journal-7273	236	11	a	a	DET
american_scientific_journal-7273	236	12	scientific	scientific	ADJ
american_scientific_journal-7273	236	13	work	work	NOUN
american_scientific_journal-7273	236	14	conclusion	conclusion	NOUN
american_scientific_journal-7273	236	15	should	should	AUX
american_scientific_journal-7273	236	16	be	be	AUX
american_scientific_journal-7273	236	17	based	base	VERB
american_scientific_journal-7273	236	18	on	on	ADP
american_scientific_journal-7273	236	19	consistent	consistent	ADJ
american_scientific_journal-7273	236	20	statistical	statistical	ADJ
american_scientific_journal-7273	236	21	evidence	evidence	NOUN
american_scientific_journal-7273	236	22	and	and	CCONJ
american_scientific_journal-7273	236	23	not	not	PART
american_scientific_journal-7273	236	24	only	only	ADV
american_scientific_journal-7273	236	25	in	in	ADP
american_scientific_journal-7273	236	26	absolute	absolute	ADJ
american_scientific_journal-7273	236	27	numbers	number	NOUN
american_scientific_journal-7273	236	28	.	.	PUNCT
american_scientific_journal-7273	237	1	therefore	therefore	ADV
american_scientific_journal-7273	237	2	,	,	PUNCT
american_scientific_journal-7273	237	3	a	a	DET
american_scientific_journal-7273	237	4	statistical	statistical	ADJ
american_scientific_journal-7273	237	5	test	test	NOUN
american_scientific_journal-7273	237	6	will	will	AUX
american_scientific_journal-7273	237	7	be	be	AUX
american_scientific_journal-7273	237	8	applied	apply	VERB
american_scientific_journal-7273	237	9	with	with	ADP
american_scientific_journal-7273	237	10	a	a	DET
american_scientific_journal-7273	237	11	95	95	NUM
american_scientific_journal-7273	237	12	%	%	NOUN
american_scientific_journal-7273	237	13	confidence	confidence	NOUN
american_scientific_journal-7273	237	14	interval	interval	NOUN
american_scientific_journal-7273	237	15	and	and	CCONJ
american_scientific_journal-7273	237	16	section	section	NOUN
american_scientific_journal-7273	237	17	5	5	NUM
american_scientific_journal-7273	237	18	will	will	AUX
american_scientific_journal-7273	237	19	present	present	VERB
american_scientific_journal-7273	237	20	the	the	DET
american_scientific_journal-7273	237	21	conclusion	conclusion	NOUN
american_scientific_journal-7273	237	22	considering	consider	VERB
american_scientific_journal-7273	237	23	this	this	DET
american_scientific_journal-7273	237	24	parameter	parameter	NOUN
american_scientific_journal-7273	237	25	.	.	PUNCT
american_scientific_journal-7273	238	1	5	5	NUM
american_scientific_journal-7273	238	2	.	.	PUNCT
american_scientific_journal-7273	238	3	final	final	ADJ
american_scientific_journal-7273	238	4	remarks	remark	NOUN
american_scientific_journal-7273	238	5	for	for	ADP
american_scientific_journal-7273	238	6	the	the	DET
american_scientific_journal-7273	238	7	conclusion	conclusion	NOUN
american_scientific_journal-7273	238	8	,	,	PUNCT
american_scientific_journal-7273	238	9	it	it	PRON
american_scientific_journal-7273	238	10	must	must	AUX
american_scientific_journal-7273	238	11	be	be	AUX
american_scientific_journal-7273	238	12	recalled	recall	VERB
american_scientific_journal-7273	238	13	the	the	DET
american_scientific_journal-7273	238	14	objective	objective	NOUN
american_scientific_journal-7273	238	15	of	of	ADP
american_scientific_journal-7273	238	16	the	the	DET
american_scientific_journal-7273	238	17	paper	paper	NOUN
american_scientific_journal-7273	238	18	,	,	PUNCT
american_scientific_journal-7273	238	19	which	which	PRON
american_scientific_journal-7273	238	20	consists	consist	VERB
american_scientific_journal-7273	238	21	in	in	ADP
american_scientific_journal-7273	238	22	investigating	investigate	VERB
american_scientific_journal-7273	238	23	the	the	DET
american_scientific_journal-7273	238	24	impact	impact	NOUN
american_scientific_journal-7273	238	25	of	of	ADP
american_scientific_journal-7273	238	26	the	the	DET
american_scientific_journal-7273	238	27	ifrs	ifrs	PROPN
american_scientific_journal-7273	238	28	16	16	NUM
american_scientific_journal-7273	238	29	standard	standard	NOUN
american_scientific_journal-7273	238	30	on	on	ADP
american_scientific_journal-7273	238	31	the	the	DET
american_scientific_journal-7273	238	32	value	value	NOUN
american_scientific_journal-7273	238	33	of	of	ADP
american_scientific_journal-7273	238	34	companies	company	NOUN
american_scientific_journal-7273	238	35	that	that	PRON
american_scientific_journal-7273	238	36	operate	operate	VERB
american_scientific_journal-7273	238	37	intensely	intensely	ADV
american_scientific_journal-7273	238	38	with	with	ADP
american_scientific_journal-7273	238	39	mobile	mobile	ADJ
american_scientific_journal-7273	238	40	assets	asset	NOUN
american_scientific_journal-7273	238	41	.	.	PUNCT
american_scientific_journal-7273	239	1	5.1	5.1	NUM
american_scientific_journal-7273	239	2	main	main	ADJ
american_scientific_journal-7273	239	3	results	result	NOUN
american_scientific_journal-7273	239	4	found	find	VERB
american_scientific_journal-7273	239	5	in	in	ADP
american_scientific_journal-7273	239	6	this	this	DET
american_scientific_journal-7273	239	7	research	research	NOUN
american_scientific_journal-7273	239	8	due	due	ADP
american_scientific_journal-7273	239	9	to	to	ADP
american_scientific_journal-7273	239	10	the	the	DET
american_scientific_journal-7273	239	11	amount	amount	NOUN
american_scientific_journal-7273	239	12	of	of	ADP
american_scientific_journal-7273	239	13	data	datum	NOUN
american_scientific_journal-7273	239	14	collected	collect	VERB
american_scientific_journal-7273	239	15	and	and	CCONJ
american_scientific_journal-7273	239	16	considering	consider	VERB
american_scientific_journal-7273	239	17	that	that	SCONJ
american_scientific_journal-7273	239	18	the	the	DET
american_scientific_journal-7273	239	19	analyzed	analyze	VERB
american_scientific_journal-7273	239	20	events	event	NOUN
american_scientific_journal-7273	239	21	may	may	AUX
american_scientific_journal-7273	239	22	have	have	VERB
american_scientific_journal-7273	239	23	different	different	ADJ
american_scientific_journal-7273	239	24	impacts	impact	NOUN
american_scientific_journal-7273	239	25	on	on	ADP
american_scientific_journal-7273	239	26	the	the	DET
american_scientific_journal-7273	239	27	value	value	NOUN
american_scientific_journal-7273	239	28	of	of	ADP
american_scientific_journal-7273	239	29	the	the	DET
american_scientific_journal-7273	239	30	companies	company	NOUN
american_scientific_journal-7273	239	31	,	,	PUNCT
american_scientific_journal-7273	239	32	the	the	DET
american_scientific_journal-7273	239	33	conclusion	conclusion	NOUN
american_scientific_journal-7273	239	34	is	be	AUX
american_scientific_journal-7273	239	35	based	base	VERB
american_scientific_journal-7273	239	36	on	on	ADP
american_scientific_journal-7273	239	37	the	the	DET
american_scientific_journal-7273	239	38	event	event	NOUN
american_scientific_journal-7273	239	39	dates	date	VERB
american_scientific_journal-7273	239	40	.	.	PUNCT
american_scientific_journal-7273	240	1	5.1.1	5.1.1	NUM
american_scientific_journal-7273	240	2	disclosure	disclosure	NOUN
american_scientific_journal-7273	240	3	of	of	ADP
american_scientific_journal-7273	240	4	ifrs	ifrs	PROPN
american_scientific_journal-7273	240	5	16	16	NUM
american_scientific_journal-7273	240	6	standard	standard	NOUN
american_scientific_journal-7273	240	7	on	on	ADP
american_scientific_journal-7273	240	8	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	240	9	using	use	VERB
american_scientific_journal-7273	240	10	the	the	DET
american_scientific_journal-7273	240	11	event	event	NOUN
american_scientific_journal-7273	240	12	study	study	NOUN
american_scientific_journal-7273	240	13	to	to	PART
american_scientific_journal-7273	240	14	analyze	analyze	VERB
american_scientific_journal-7273	240	15	the	the	DET
american_scientific_journal-7273	240	16	abnormal	abnormal	ADJ
american_scientific_journal-7273	240	17	returns	return	NOUN
american_scientific_journal-7273	240	18	,	,	PUNCT
american_scientific_journal-7273	240	19	the	the	DET
american_scientific_journal-7273	240	20	event	event	NOUN
american_scientific_journal-7273	240	21	of	of	ADP
american_scientific_journal-7273	240	22	01/13/2016	01/13/2016	NUM
american_scientific_journal-7273	240	23	has	have	AUX
american_scientific_journal-7273	240	24	clearly	clearly	ADV
american_scientific_journal-7273	240	25	presented	present	VERB
american_scientific_journal-7273	240	26	a	a	DET
american_scientific_journal-7273	240	27	negative	negative	ADJ
american_scientific_journal-7273	240	28	abnormal	abnormal	ADJ
american_scientific_journal-7273	240	29	return	return	NOUN
american_scientific_journal-7273	240	30	in	in	ADP
american_scientific_journal-7273	240	31	all	all	DET
american_scientific_journal-7273	240	32	the	the	DET
american_scientific_journal-7273	240	33	stock	stock	NOUN
american_scientific_journal-7273	240	34	exchanges	exchange	NOUN
american_scientific_journal-7273	240	35	analyzed	analyze	VERB
american_scientific_journal-7273	240	36	at	at	ADP
american_scientific_journal-7273	240	37	the	the	DET
american_scientific_journal-7273	240	38	event	event	NOUN
american_scientific_journal-7273	240	39	and	and	CCONJ
american_scientific_journal-7273	240	40	post	post	ADJ
american_scientific_journal-7273	240	41	-	-	ADJ
american_scientific_journal-7273	240	42	event	event	ADJ
american_scientific_journal-7273	240	43	windows	window	NOUN
american_scientific_journal-7273	240	44	,	,	PUNCT
american_scientific_journal-7273	240	45	shown	show	VERB
american_scientific_journal-7273	240	46	in	in	ADP
american_scientific_journal-7273	240	47	table	table	NOUN
american_scientific_journal-7273	240	48	19	19	NUM
american_scientific_journal-7273	240	49	.	.	PUNCT
american_scientific_journal-7273	240	50	table	table	NOUN
american_scientific_journal-7273	240	51	19	19	NUM
american_scientific_journal-7273	240	52	:	:	PUNCT
american_scientific_journal-7273	240	53	average	average	NOUN
american_scientific_journal-7273	240	54	of	of	ADP
american_scientific_journal-7273	240	55	abnormal	abnormal	ADJ
american_scientific_journal-7273	240	56	returns	return	NOUN
american_scientific_journal-7273	240	57	in	in	ADP
american_scientific_journal-7273	240	58	portfolios	portfolio	NOUN
american_scientific_journal-7273	240	59	in	in	ADP
american_scientific_journal-7273	240	60	2016	2016	NUM
american_scientific_journal-7273	240	61	source	source	NOUN
american_scientific_journal-7273	240	62	:	:	PUNCT
american_scientific_journal-7273	240	63	elaborated	elaborate	VERB
american_scientific_journal-7273	240	64	by	by	ADP
american_scientific_journal-7273	240	65	the	the	DET
american_scientific_journal-7273	240	66	authors	author	NOUN
american_scientific_journal-7273	240	67	based	base	VERB
american_scientific_journal-7273	240	68	on	on	ADP
american_scientific_journal-7273	240	69	the	the	DET
american_scientific_journal-7273	240	70	collected	collect	VERB
american_scientific_journal-7273	240	71	data	datum	NOUN
american_scientific_journal-7273	240	72	.	.	PUNCT
american_scientific_journal-7273	241	1	a	a	DET
american_scientific_journal-7273	241	2	test	test	NOUN
american_scientific_journal-7273	241	3	of	of	ADP
american_scientific_journal-7273	241	4	variance	variance	NOUN
american_scientific_journal-7273	241	5	was	be	AUX
american_scientific_journal-7273	241	6	carried	carry	VERB
american_scientific_journal-7273	241	7	out	out	ADP
american_scientific_journal-7273	241	8	in	in	ADP
american_scientific_journal-7273	241	9	the	the	DET
american_scientific_journal-7273	241	10	samples	sample	NOUN
american_scientific_journal-7273	241	11	with	with	ADP
american_scientific_journal-7273	241	12	a	a	DET
american_scientific_journal-7273	241	13	significance	significance	NOUN
american_scientific_journal-7273	241	14	of	of	ADP
american_scientific_journal-7273	241	15	95	95	NUM
american_scientific_journal-7273	241	16	%	%	NOUN
american_scientific_journal-7273	241	17	,	,	PUNCT
american_scientific_journal-7273	241	18	in	in	ADP
american_scientific_journal-7273	241	19	order	order	NOUN
american_scientific_journal-7273	241	20	to	to	PART
american_scientific_journal-7273	241	21	analyze	analyze	VERB
american_scientific_journal-7273	241	22	if	if	SCONJ
american_scientific_journal-7273	241	23	these	these	DET
american_scientific_journal-7273	241	24	abnormal	abnormal	ADJ
american_scientific_journal-7273	241	25	returns	return	NOUN
american_scientific_journal-7273	241	26	were	be	AUX
american_scientific_journal-7273	241	27	statistically	statistically	ADV
american_scientific_journal-7273	241	28	outside	outside	ADP
american_scientific_journal-7273	241	29	the	the	DET
american_scientific_journal-7273	241	30	normal	normal	ADJ
american_scientific_journal-7273	241	31	range	range	NOUN
american_scientific_journal-7273	241	32	.	.	PUNCT
american_scientific_journal-7273	242	1	the	the	DET
american_scientific_journal-7273	242	2	t	t	PROPN
american_scientific_journal-7273	242	3	test	test	NOUN
american_scientific_journal-7273	242	4	was	be	AUX
american_scientific_journal-7273	242	5	applied	apply	VERB
american_scientific_journal-7273	242	6	for	for	ADP
american_scientific_journal-7273	242	7	the	the	DET
american_scientific_journal-7273	242	8	samples	sample	NOUN
american_scientific_journal-7273	242	9	for	for	ADP
american_scientific_journal-7273	242	10	an	an	DET
american_scientific_journal-7273	242	11	analysis	analysis	NOUN
american_scientific_journal-7273	242	12	of	of	ADP
american_scientific_journal-7273	242	13	two	two	NUM
american_scientific_journal-7273	242	14	-	-	PUNCT
american_scientific_journal-7273	242	15	tailed	tail	VERB
american_scientific_journal-7273	242	16	distribution	distribution	NOUN
american_scientific_journal-7273	242	17	and	and	CCONJ
american_scientific_journal-7273	242	18	paired	pair	VERB
american_scientific_journal-7273	242	19	data	datum	NOUN
american_scientific_journal-7273	242	20	,	,	PUNCT
american_scientific_journal-7273	242	21	since	since	SCONJ
american_scientific_journal-7273	242	22	they	they	PRON
american_scientific_journal-7273	242	23	have	have	VERB
american_scientific_journal-7273	242	24	the	the	DET
american_scientific_journal-7273	242	25	date	date	NOUN
american_scientific_journal-7273	242	26	in	in	ADP
american_scientific_journal-7273	242	27	common	common	ADJ
american_scientific_journal-7273	242	28	.	.	PUNCT
american_scientific_journal-7273	243	1	four	four	NUM
american_scientific_journal-7273	243	2	portfolios	portfolio	NOUN
american_scientific_journal-7273	243	3	were	be	AUX
american_scientific_journal-7273	243	4	analyzed	analyze	VERB
american_scientific_journal-7273	243	5	:	:	PUNCT
american_scientific_journal-7273	243	6	portfolio	portfolio	NOUN
american_scientific_journal-7273	243	7	,	,	PUNCT
american_scientific_journal-7273	243	8	with	with	SCONJ
american_scientific_journal-7273	243	9	all	all	DET
american_scientific_journal-7273	243	10	the	the	DET
american_scientific_journal-7273	243	11	companies	company	NOUN
american_scientific_journal-7273	243	12	analyzed	analyze	VERB
american_scientific_journal-7273	243	13	and	and	CCONJ
american_scientific_journal-7273	243	14	market	market	NOUN
american_scientific_journal-7273	243	15	value	value	NOUN
american_scientific_journal-7273	243	16	portfolios	portfolio	NOUN
american_scientific_journal-7273	243	17	of	of	ADP
american_scientific_journal-7273	243	18	10	10	NUM
american_scientific_journal-7273	243	19	%	%	NOUN
american_scientific_journal-7273	243	20	,	,	PUNCT
american_scientific_journal-7273	243	21	20	20	NUM
american_scientific_journal-7273	243	22	%	%	NOUN
american_scientific_journal-7273	243	23	,	,	PUNCT
american_scientific_journal-7273	243	24	and	and	CCONJ
american_scientific_journal-7273	243	25	70	70	NUM
american_scientific_journal-7273	243	26	%	%	NOUN
american_scientific_journal-7273	243	27	.	.	PUNCT
american_scientific_journal-7273	244	1	american	american	ADJ
american_scientific_journal-7273	244	2	academic	academic	ADJ
american_scientific_journal-7273	244	3	scientific	scientific	ADJ
american_scientific_journal-7273	244	4	research	research	NOUN
american_scientific_journal-7273	244	5	journal	journal	NOUN
american_scientific_journal-7273	244	6	for	for	ADP
american_scientific_journal-7273	244	7	engineering	engineering	NOUN
american_scientific_journal-7273	244	8	,	,	PUNCT
american_scientific_journal-7273	244	9	technology	technology	NOUN
american_scientific_journal-7273	244	10	,	,	PUNCT
american_scientific_journal-7273	244	11	and	and	CCONJ
american_scientific_journal-7273	244	12	sciences	science	NOUN
american_scientific_journal-7273	244	13	(	(	PUNCT
american_scientific_journal-7273	244	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	244	15	)	)	PUNCT
american_scientific_journal-7273	244	16	(	(	PUNCT
american_scientific_journal-7273	244	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	244	18	85,no	85,no	PROPN
american_scientific_journal-7273	244	19	1	1	NUM
american_scientific_journal-7273	244	20	,	,	PUNCT
american_scientific_journal-7273	244	21	pp	pp	ADV
american_scientific_journal-7273	244	22	116	116	NUM
american_scientific_journal-7273	244	23	-	-	SYM
american_scientific_journal-7273	244	24	143	143	NUM
american_scientific_journal-7273	244	25	137	137	NUM
american_scientific_journal-7273	244	26	table	table	NOUN
american_scientific_journal-7273	244	27	20	20	NUM
american_scientific_journal-7273	244	28	shows	show	VERB
american_scientific_journal-7273	244	29	the	the	DET
american_scientific_journal-7273	244	30	probability	probability	NOUN
american_scientific_journal-7273	244	31	(	(	PUNCT
american_scientific_journal-7273	244	32	p	p	NOUN
american_scientific_journal-7273	244	33	)	)	PUNCT
american_scientific_journal-7273	244	34	of	of	ADP
american_scientific_journal-7273	244	35	the	the	DET
american_scientific_journal-7273	244	36	"	"	PUNCT
american_scientific_journal-7273	244	37	t	t	NOUN
american_scientific_journal-7273	244	38	test	test	NOUN
american_scientific_journal-7273	244	39	"	"	PUNCT
american_scientific_journal-7273	244	40	for	for	ADP
american_scientific_journal-7273	244	41	each	each	PRON
american_scientific_journal-7273	244	42	of	of	ADP
american_scientific_journal-7273	244	43	these	these	DET
american_scientific_journal-7273	244	44	portfolios	portfolio	NOUN
american_scientific_journal-7273	244	45	,	,	PUNCT
american_scientific_journal-7273	244	46	in	in	ADP
american_scientific_journal-7273	244	47	which	which	PRON
american_scientific_journal-7273	244	48	values	value	NOUN
american_scientific_journal-7273	244	49	above	above	ADP
american_scientific_journal-7273	244	50	0.05	0.05	NUM
american_scientific_journal-7273	244	51	indicate	indicate	VERB
american_scientific_journal-7273	244	52	that	that	SCONJ
american_scientific_journal-7273	244	53	the	the	DET
american_scientific_journal-7273	244	54	index	index	NOUN
american_scientific_journal-7273	244	55	explains	explain	VERB
american_scientific_journal-7273	244	56	the	the	DET
american_scientific_journal-7273	244	57	abnormal	abnormal	ADJ
american_scientific_journal-7273	244	58	variation	variation	NOUN
american_scientific_journal-7273	244	59	.	.	PUNCT
american_scientific_journal-7273	245	1	table	table	NOUN
american_scientific_journal-7273	245	2	20	20	NUM
american_scientific_journal-7273	245	3	:	:	PUNCT
american_scientific_journal-7273	245	4	probability	probability	NOUN
american_scientific_journal-7273	245	5	p	p	NOUN
american_scientific_journal-7273	245	6	in	in	ADP
american_scientific_journal-7273	245	7	the	the	DET
american_scientific_journal-7273	245	8	test	test	NOUN
american_scientific_journal-7273	245	9	of	of	ADP
american_scientific_journal-7273	245	10	the	the	DET
american_scientific_journal-7273	245	11	samples	sample	NOUN
american_scientific_journal-7273	245	12	on	on	ADP
american_scientific_journal-7273	245	13	01/13/2016	01/13/2016	PROPN
american_scientific_journal-7273	245	14	.	.	PUNCT
american_scientific_journal-7273	246	1	source	source	NOUN
american_scientific_journal-7273	246	2	:	:	PUNCT
american_scientific_journal-7273	246	3	elaborated	elaborate	VERB
american_scientific_journal-7273	246	4	by	by	ADP
american_scientific_journal-7273	246	5	the	the	DET
american_scientific_journal-7273	246	6	authors	author	NOUN
american_scientific_journal-7273	246	7	based	base	VERB
american_scientific_journal-7273	246	8	on	on	ADP
american_scientific_journal-7273	246	9	the	the	DET
american_scientific_journal-7273	246	10	collected	collect	VERB
american_scientific_journal-7273	246	11	data	datum	NOUN
american_scientific_journal-7273	246	12	.	.	PUNCT
american_scientific_journal-7273	247	1	therefore	therefore	ADV
american_scientific_journal-7273	247	2	,	,	PUNCT
american_scientific_journal-7273	247	3	the	the	DET
american_scientific_journal-7273	247	4	results	result	NOUN
american_scientific_journal-7273	247	5	should	should	AUX
american_scientific_journal-7273	247	6	be	be	AUX
american_scientific_journal-7273	247	7	statistically	statistically	ADV
american_scientific_journal-7273	247	8	accepted	accept	VERB
american_scientific_journal-7273	247	9	with	with	ADP
american_scientific_journal-7273	247	10	at	at	ADV
american_scientific_journal-7273	247	11	least	least	ADV
american_scientific_journal-7273	247	12	95	95	NUM
american_scientific_journal-7273	247	13	%	%	NOUN
american_scientific_journal-7273	247	14	of	of	ADP
american_scientific_journal-7273	247	15	significance	significance	NOUN
american_scientific_journal-7273	247	16	,	,	PUNCT
american_scientific_journal-7273	247	17	allowing	allow	VERB
american_scientific_journal-7273	247	18	the	the	DET
american_scientific_journal-7273	247	19	conclusion	conclusion	NOUN
american_scientific_journal-7273	247	20	that	that	SCONJ
american_scientific_journal-7273	247	21	there	there	PRON
american_scientific_journal-7273	247	22	was	be	VERB
american_scientific_journal-7273	247	23	an	an	DET
american_scientific_journal-7273	247	24	abnormal	abnormal	ADJ
american_scientific_journal-7273	247	25	negative	negative	ADJ
american_scientific_journal-7273	247	26	return	return	NOUN
american_scientific_journal-7273	247	27	in	in	ADP
american_scientific_journal-7273	247	28	nine	nine	NUM
american_scientific_journal-7273	247	29	of	of	ADP
american_scientific_journal-7273	247	30	the	the	DET
american_scientific_journal-7273	247	31	twelve	twelve	NUM
american_scientific_journal-7273	247	32	analyses	analysis	NOUN
american_scientific_journal-7273	247	33	performed	perform	VERB
american_scientific_journal-7273	247	34	.	.	PUNCT
american_scientific_journal-7273	248	1	so	so	ADV
american_scientific_journal-7273	248	2	to	to	PART
american_scientific_journal-7273	248	3	speak	speak	VERB
american_scientific_journal-7273	248	4	,	,	PUNCT
american_scientific_journal-7273	248	5	the	the	DET
american_scientific_journal-7273	248	6	disclosure	disclosure	NOUN
american_scientific_journal-7273	248	7	of	of	ADP
american_scientific_journal-7273	248	8	the	the	DET
american_scientific_journal-7273	248	9	ifrs	ifrs	PROPN
american_scientific_journal-7273	248	10	16	16	NUM
american_scientific_journal-7273	248	11	standard	standard	NOUN
american_scientific_journal-7273	248	12	affected	affect	VERB
american_scientific_journal-7273	248	13	the	the	DET
american_scientific_journal-7273	248	14	value	value	NOUN
american_scientific_journal-7273	248	15	of	of	ADP
american_scientific_journal-7273	248	16	the	the	DET
american_scientific_journal-7273	248	17	companies	company	NOUN
american_scientific_journal-7273	248	18	analyzed	analyze	VERB
american_scientific_journal-7273	248	19	on	on	ADP
american_scientific_journal-7273	248	20	this	this	DET
american_scientific_journal-7273	248	21	date	date	NOUN
american_scientific_journal-7273	248	22	.	.	PUNCT
american_scientific_journal-7273	249	1	the	the	DET
american_scientific_journal-7273	249	2	p	p	PROPN
american_scientific_journal-7273	249	3	result	result	NOUN
american_scientific_journal-7273	249	4	obtained	obtain	VERB
american_scientific_journal-7273	249	5	reflects	reflect	VERB
american_scientific_journal-7273	249	6	exactly	exactly	ADV
american_scientific_journal-7273	249	7	the	the	DET
american_scientific_journal-7273	249	8	expected	expect	VERB
american_scientific_journal-7273	249	9	behavior	behavior	NOUN
american_scientific_journal-7273	249	10	of	of	ADP
american_scientific_journal-7273	249	11	the	the	DET
american_scientific_journal-7273	249	12	portfolio	portfolio	NOUN
american_scientific_journal-7273	249	13	variation	variation	NOUN
american_scientific_journal-7273	249	14	compared	compare	VERB
american_scientific_journal-7273	249	15	to	to	ADP
american_scientific_journal-7273	249	16	the	the	DET
american_scientific_journal-7273	249	17	index	index	NOUN
american_scientific_journal-7273	249	18	shown	show	VERB
american_scientific_journal-7273	249	19	in	in	ADP
american_scientific_journal-7273	249	20	figure	figure	NOUN
american_scientific_journal-7273	249	21	8	8	NUM
american_scientific_journal-7273	249	22	.	.	PUNCT
american_scientific_journal-7273	249	23	figure	figure	NOUN
american_scientific_journal-7273	249	24	8	8	NUM
american_scientific_journal-7273	249	25	:	:	PUNCT
american_scientific_journal-7273	249	26	portfolio	portfolio	NOUN
american_scientific_journal-7273	249	27	variation	variation	NOUN
american_scientific_journal-7273	249	28	at	at	ADP
american_scientific_journal-7273	249	29	the	the	DET
american_scientific_journal-7273	249	30	baseline	baseline	NOUN
american_scientific_journal-7273	249	31	date	date	NOUN
american_scientific_journal-7273	249	32	of	of	ADP
american_scientific_journal-7273	249	33	13/01/2016	13/01/2016	NUM
american_scientific_journal-7273	249	34	.	.	PUNCT
american_scientific_journal-7273	250	1	source	source	NOUN
american_scientific_journal-7273	250	2	:	:	PUNCT
american_scientific_journal-7273	250	3	elaborated	elaborate	VERB
american_scientific_journal-7273	250	4	by	by	ADP
american_scientific_journal-7273	250	5	the	the	DET
american_scientific_journal-7273	250	6	authors	author	NOUN
american_scientific_journal-7273	250	7	based	base	VERB
american_scientific_journal-7273	250	8	on	on	ADP
american_scientific_journal-7273	250	9	the	the	DET
american_scientific_journal-7273	250	10	collected	collect	VERB
american_scientific_journal-7273	250	11	data	datum	NOUN
american_scientific_journal-7273	250	12	.	.	PUNCT
american_scientific_journal-7273	251	1	5.1.2	5.1.2	NUM
american_scientific_journal-7273	251	2	implementation	implementation	NOUN
american_scientific_journal-7273	251	3	of	of	ADP
american_scientific_journal-7273	251	4	ifrs	ifrs	PROPN
american_scientific_journal-7273	251	5	16	16	NUM
american_scientific_journal-7273	251	6	standard	standard	NOUN
american_scientific_journal-7273	251	7	on	on	ADP
american_scientific_journal-7273	251	8	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	251	9	table	table	NOUN
american_scientific_journal-7273	251	10	21	21	NUM
american_scientific_journal-7273	251	11	shows	show	VERB
american_scientific_journal-7273	251	12	the	the	DET
american_scientific_journal-7273	251	13	average	average	NOUN
american_scientific_journal-7273	251	14	of	of	ADP
american_scientific_journal-7273	251	15	the	the	DET
american_scientific_journal-7273	251	16	abnormal	abnormal	ADJ
american_scientific_journal-7273	251	17	returns	return	NOUN
american_scientific_journal-7273	251	18	in	in	ADP
american_scientific_journal-7273	251	19	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	251	20	.	.	PUNCT
american_scientific_journal-7273	252	1	in	in	ADP
american_scientific_journal-7273	252	2	the	the	DET
american_scientific_journal-7273	252	3	same	same	ADJ
american_scientific_journal-7273	252	4	way	way	NOUN
american_scientific_journal-7273	252	5	we	we	PRON
american_scientific_journal-7273	252	6	found	find	VERB
american_scientific_journal-7273	252	7	abnormal	abnormal	ADJ
american_scientific_journal-7273	252	8	returns	return	NOUN
american_scientific_journal-7273	252	9	but	but	CCONJ
american_scientific_journal-7273	252	10	observed	observe	VERB
american_scientific_journal-7273	252	11	that	that	SCONJ
american_scientific_journal-7273	252	12	the	the	DET
american_scientific_journal-7273	252	13	variation	variation	NOUN
american_scientific_journal-7273	252	14	was	be	AUX
american_scientific_journal-7273	252	15	smaller	small	ADJ
american_scientific_journal-7273	252	16	than	than	ADP
american_scientific_journal-7273	252	17	that	that	PRON
american_scientific_journal-7273	252	18	on	on	ADP
american_scientific_journal-7273	252	19	the	the	DET
american_scientific_journal-7273	252	20	date	date	NOUN
american_scientific_journal-7273	252	21	of	of	ADP
american_scientific_journal-7273	252	22	the	the	DET
american_scientific_journal-7273	252	23	disclosure	disclosure	NOUN
american_scientific_journal-7273	252	24	,	,	PUNCT
american_scientific_journal-7273	252	25	using	use	VERB
american_scientific_journal-7273	252	26	the	the	DET
american_scientific_journal-7273	252	27	t	t	NOUN
american_scientific_journal-7273	252	28	-	-	PUNCT
american_scientific_journal-7273	252	29	test	test	NOUN
american_scientific_journal-7273	252	30	to	to	PART
american_scientific_journal-7273	252	31	present	present	VERB
american_scientific_journal-7273	252	32	a	a	DET
american_scientific_journal-7273	252	33	statistically	statistically	ADV
american_scientific_journal-7273	252	34	significant	significant	ADJ
american_scientific_journal-7273	252	35	conclusion	conclusion	NOUN
american_scientific_journal-7273	252	36	.	.	PUNCT
american_scientific_journal-7273	253	1	2700	2700	NUM
american_scientific_journal-7273	253	2	2900	2900	NUM
american_scientific_journal-7273	253	3	3100	3100	NUM
american_scientific_journal-7273	253	4	3300	3300	NUM
american_scientific_journal-7273	253	5	3500	3500	NUM
american_scientific_journal-7273	253	6	3700	3700	NUM
american_scientific_journal-7273	253	7	ftse	ftse	NOUN
american_scientific_journal-7273	253	8	350	350	NUM
american_scientific_journal-7273	253	9	portfolio	portfolio	NOUN
american_scientific_journal-7273	253	10	10	10	NUM
american_scientific_journal-7273	253	11	%	%	NOUN
american_scientific_journal-7273	253	12	20	20	NUM
american_scientific_journal-7273	253	13	%	%	NOUN
american_scientific_journal-7273	253	14	70	70	NUM
american_scientific_journal-7273	253	15	%	%	NOUN
american_scientific_journal-7273	253	16	4700	4700	NUM
american_scientific_journal-7273	253	17	4800	4800	NUM
american_scientific_journal-7273	253	18	4900	4900	NUM
american_scientific_journal-7273	253	19	5000	5000	NUM
american_scientific_journal-7273	253	20	5100	5100	NUM
american_scientific_journal-7273	253	21	5200	5200	NUM
american_scientific_journal-7273	253	22	5300	5300	NUM
american_scientific_journal-7273	253	23	s&p	s&p	PROPN
american_scientific_journal-7273	253	24	/	/	SYM
american_scientific_journal-7273	253	25	asx	asx	NOUN
american_scientific_journal-7273	253	26	300	300	NUM
american_scientific_journal-7273	253	27	portfolio	portfolio	NOUN
american_scientific_journal-7273	253	28	10	10	NUM
american_scientific_journal-7273	253	29	%	%	NOUN
american_scientific_journal-7273	253	30	20	20	NUM
american_scientific_journal-7273	253	31	%	%	NOUN
american_scientific_journal-7273	253	32	70	70	NUM
american_scientific_journal-7273	253	33	%	%	NOUN
american_scientific_journal-7273	253	34	10000	10000	NUM
american_scientific_journal-7273	253	35	10500	10500	NUM
american_scientific_journal-7273	253	36	11000	11000	NUM
american_scientific_journal-7273	253	37	11500	11500	NUM
american_scientific_journal-7273	253	38	12000	12000	NUM
american_scientific_journal-7273	253	39	12500	12500	NUM
american_scientific_journal-7273	253	40	13000	13000	NUM
american_scientific_journal-7273	253	41	13500	13500	NUM
american_scientific_journal-7273	253	42	14000	14000	NUM
american_scientific_journal-7273	253	43	s&p	s&p	PROPN
american_scientific_journal-7273	253	44	/	/	SYM
american_scientific_journal-7273	253	45	tsx	tsx	PROPN
american_scientific_journal-7273	253	46	portfolio	portfolio	NOUN
american_scientific_journal-7273	253	47	10	10	NUM
american_scientific_journal-7273	253	48	%	%	NOUN
american_scientific_journal-7273	253	49	20	20	NUM
american_scientific_journal-7273	253	50	%	%	NOUN
american_scientific_journal-7273	253	51	70	70	NUM
american_scientific_journal-7273	253	52	%	%	NOUN
american_scientific_journal-7273	253	53	american	american	ADJ
american_scientific_journal-7273	253	54	academic	academic	PROPN
american_scientific_journal-7273	253	55	scientific	scientific	ADJ
american_scientific_journal-7273	253	56	research	research	NOUN
american_scientific_journal-7273	253	57	journal	journal	NOUN
american_scientific_journal-7273	253	58	for	for	ADP
american_scientific_journal-7273	253	59	engineering	engineering	NOUN
american_scientific_journal-7273	253	60	,	,	PUNCT
american_scientific_journal-7273	253	61	technology	technology	NOUN
american_scientific_journal-7273	253	62	,	,	PUNCT
american_scientific_journal-7273	253	63	and	and	CCONJ
american_scientific_journal-7273	253	64	sciences	science	NOUN
american_scientific_journal-7273	253	65	(	(	PUNCT
american_scientific_journal-7273	253	66	asrjets	asrjet	NOUN
american_scientific_journal-7273	253	67	)	)	PUNCT
american_scientific_journal-7273	253	68	(	(	PUNCT
american_scientific_journal-7273	254	1	2022)volume	2022)volume	NUM
american_scientific_journal-7273	254	2	85,no	85,no	PROPN
american_scientific_journal-7273	254	3	1	1	NUM
american_scientific_journal-7273	254	4	,	,	PUNCT
american_scientific_journal-7273	254	5	pp	pp	ADV
american_scientific_journal-7273	254	6	116	116	NUM
american_scientific_journal-7273	254	7	-	-	SYM
american_scientific_journal-7273	254	8	143	143	NUM
american_scientific_journal-7273	254	9	138	138	NUM
american_scientific_journal-7273	254	10	table	table	NOUN
american_scientific_journal-7273	254	11	21	21	NUM
american_scientific_journal-7273	254	12	:	:	PUNCT
american_scientific_journal-7273	254	13	average	average	ADJ
american_scientific_journal-7273	254	14	of	of	ADP
american_scientific_journal-7273	254	15	abnormal	abnormal	ADJ
american_scientific_journal-7273	254	16	returns	return	NOUN
american_scientific_journal-7273	254	17	of	of	ADP
american_scientific_journal-7273	254	18	portfolios	portfolio	NOUN
american_scientific_journal-7273	254	19	in	in	ADP
american_scientific_journal-7273	254	20	2019	2019	NUM
american_scientific_journal-7273	254	21	.	.	PUNCT
american_scientific_journal-7273	255	1	source	source	NOUN
american_scientific_journal-7273	255	2	:	:	PUNCT
american_scientific_journal-7273	255	3	elaborated	elaborate	VERB
american_scientific_journal-7273	255	4	by	by	ADP
american_scientific_journal-7273	255	5	the	the	DET
american_scientific_journal-7273	255	6	authors	author	NOUN
american_scientific_journal-7273	255	7	based	base	VERB
american_scientific_journal-7273	255	8	on	on	ADP
american_scientific_journal-7273	255	9	the	the	DET
american_scientific_journal-7273	255	10	collected	collect	VERB
american_scientific_journal-7273	255	11	data	datum	NOUN
american_scientific_journal-7273	255	12	.	.	PUNCT
american_scientific_journal-7273	256	1	following	follow	VERB
american_scientific_journal-7273	256	2	the	the	DET
american_scientific_journal-7273	256	3	same	same	ADJ
american_scientific_journal-7273	256	4	criteria	criterion	NOUN
american_scientific_journal-7273	256	5	already	already	ADV
american_scientific_journal-7273	256	6	mentioned	mention	VERB
american_scientific_journal-7273	256	7	in	in	ADP
american_scientific_journal-7273	256	8	item	item	NOUN
american_scientific_journal-7273	256	9	6.1.1	6.1.1	NUM
american_scientific_journal-7273	256	10	for	for	ADP
american_scientific_journal-7273	256	11	the	the	DET
american_scientific_journal-7273	256	12	statistical	statistical	ADJ
american_scientific_journal-7273	256	13	test	test	NOUN
american_scientific_journal-7273	256	14	the	the	DET
american_scientific_journal-7273	256	15	s&p	s&p	PROPN
american_scientific_journal-7273	256	16	/	/	SYM
american_scientific_journal-7273	256	17	asx	asx	NOUN
american_scientific_journal-7273	256	18	300	300	NUM
american_scientific_journal-7273	256	19	index	index	NOUN
american_scientific_journal-7273	256	20	of	of	ADP
american_scientific_journal-7273	256	21	the	the	DET
american_scientific_journal-7273	256	22	sydney	sydney	PROPN
american_scientific_journal-7273	256	23	stock	stock	PROPN
american_scientific_journal-7273	256	24	exchange	exchange	PROPN
american_scientific_journal-7273	256	25	explained	explain	VERB
american_scientific_journal-7273	256	26	the	the	DET
american_scientific_journal-7273	256	27	abnormal	abnormal	ADJ
american_scientific_journal-7273	256	28	return	return	NOUN
american_scientific_journal-7273	256	29	.	.	PUNCT
american_scientific_journal-7273	257	1	regarding	regard	VERB
american_scientific_journal-7273	257	2	the	the	DET
american_scientific_journal-7273	257	3	london	london	PROPN
american_scientific_journal-7273	257	4	and	and	CCONJ
american_scientific_journal-7273	257	5	toronto	toronto	PROPN
american_scientific_journal-7273	257	6	stock	stock	NOUN
american_scientific_journal-7273	257	7	exchanges	exchange	NOUN
american_scientific_journal-7273	257	8	,	,	PUNCT
american_scientific_journal-7273	257	9	the	the	DET
american_scientific_journal-7273	257	10	implementation	implementation	NOUN
american_scientific_journal-7273	257	11	of	of	ADP
american_scientific_journal-7273	257	12	ifrs	ifrs	PROPN
american_scientific_journal-7273	257	13	16	16	NUM
american_scientific_journal-7273	257	14	affected	affect	VERB
american_scientific_journal-7273	257	15	the	the	DET
american_scientific_journal-7273	257	16	value	value	NOUN
american_scientific_journal-7273	257	17	of	of	ADP
american_scientific_journal-7273	257	18	the	the	DET
american_scientific_journal-7273	257	19	companies	company	NOUN
american_scientific_journal-7273	257	20	.	.	PUNCT
american_scientific_journal-7273	258	1	table	table	NOUN
american_scientific_journal-7273	258	2	22	22	NUM
american_scientific_journal-7273	258	3	shows	show	VERB
american_scientific_journal-7273	258	4	the	the	DET
american_scientific_journal-7273	258	5	p	p	NOUN
american_scientific_journal-7273	258	6	for	for	ADP
american_scientific_journal-7273	258	7	of	of	ADP
american_scientific_journal-7273	258	8	each	each	DET
american_scientific_journal-7273	258	9	portfolio	portfolio	NOUN
american_scientific_journal-7273	258	10	analyzed	analyze	VERB
american_scientific_journal-7273	258	11	at	at	ADP
american_scientific_journal-7273	258	12	using	use	VERB
american_scientific_journal-7273	258	13	the	the	DET
american_scientific_journal-7273	258	14	reference	reference	NOUN
american_scientific_journal-7273	258	15	date	date	NOUN
american_scientific_journal-7273	258	16	in	in	ADP
american_scientific_journal-7273	258	17	2019	2019	NUM
american_scientific_journal-7273	258	18	.	.	PUNCT
american_scientific_journal-7273	259	1	table	table	NOUN
american_scientific_journal-7273	259	2	22	22	NUM
american_scientific_journal-7273	259	3	:	:	PUNCT
american_scientific_journal-7273	259	4	probability	probability	NOUN
american_scientific_journal-7273	259	5	p	p	NOUN
american_scientific_journal-7273	259	6	in	in	ADP
american_scientific_journal-7273	259	7	the	the	DET
american_scientific_journal-7273	259	8	sample	sample	NOUN
american_scientific_journal-7273	259	9	test	test	NOUN
american_scientific_journal-7273	259	10	on	on	ADP
american_scientific_journal-7273	259	11	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	259	12	.	.	PUNCT
american_scientific_journal-7273	260	1	source	source	NOUN
american_scientific_journal-7273	260	2	:	:	PUNCT
american_scientific_journal-7273	260	3	elaborated	elaborate	VERB
american_scientific_journal-7273	260	4	by	by	ADP
american_scientific_journal-7273	260	5	the	the	DET
american_scientific_journal-7273	260	6	authors	author	NOUN
american_scientific_journal-7273	260	7	based	base	VERB
american_scientific_journal-7273	260	8	on	on	ADP
american_scientific_journal-7273	260	9	the	the	DET
american_scientific_journal-7273	260	10	collected	collect	VERB
american_scientific_journal-7273	260	11	data	datum	NOUN
american_scientific_journal-7273	260	12	.	.	PUNCT
american_scientific_journal-7273	261	1	figure	figure	NOUN
american_scientific_journal-7273	261	2	9	9	NUM
american_scientific_journal-7273	261	3	shows	show	VERB
american_scientific_journal-7273	261	4	the	the	DET
american_scientific_journal-7273	261	5	portfolio	portfolio	NOUN
american_scientific_journal-7273	261	6	variation	variation	NOUN
american_scientific_journal-7273	261	7	compared	compare	VERB
american_scientific_journal-7273	261	8	to	to	ADP
american_scientific_journal-7273	261	9	the	the	DET
american_scientific_journal-7273	261	10	reference	reference	NOUN
american_scientific_journal-7273	261	11	index	index	NOUN
american_scientific_journal-7273	261	12	for	for	ADP
american_scientific_journal-7273	261	13	each	each	DET
american_scientific_journal-7273	261	14	stock	stock	NOUN
american_scientific_journal-7273	261	15	exchange	exchange	NOUN
american_scientific_journal-7273	261	16	:	:	PUNCT
american_scientific_journal-7273	261	17	figure	figure	VERB
american_scientific_journal-7273	261	18	9	9	NUM
american_scientific_journal-7273	261	19	:	:	PUNCT
american_scientific_journal-7273	261	20	portfolio	portfolio	NOUN
american_scientific_journal-7273	261	21	variation	variation	NOUN
american_scientific_journal-7273	261	22	at	at	ADP
american_scientific_journal-7273	261	23	the	the	DET
american_scientific_journal-7273	261	24	baseline	baseline	NOUN
american_scientific_journal-7273	261	25	date	date	NOUN
american_scientific_journal-7273	261	26	of	of	ADP
american_scientific_journal-7273	261	27	01/01/2019	01/01/2019	NUM
american_scientific_journal-7273	261	28	.	.	PUNCT
american_scientific_journal-7273	262	1	source	source	NOUN
american_scientific_journal-7273	262	2	:	:	PUNCT
american_scientific_journal-7273	262	3	elaborated	elaborate	VERB
american_scientific_journal-7273	262	4	by	by	ADP
american_scientific_journal-7273	262	5	the	the	DET
american_scientific_journal-7273	262	6	authors	author	NOUN
american_scientific_journal-7273	262	7	based	base	VERB
american_scientific_journal-7273	262	8	on	on	ADP
american_scientific_journal-7273	262	9	the	the	DET
american_scientific_journal-7273	262	10	collected	collect	VERB
american_scientific_journal-7273	262	11	data	datum	NOUN
american_scientific_journal-7273	262	12	.	.	PUNCT
american_scientific_journal-7273	263	1	5.250	5.250	NUM
american_scientific_journal-7273	263	2	5.350	5.350	NUM
american_scientific_journal-7273	263	3	5.450	5.450	NUM
american_scientific_journal-7273	263	4	5.550	5.550	NUM
american_scientific_journal-7273	263	5	5.650	5.650	NUM
american_scientific_journal-7273	263	6	5.750	5.750	NUM
american_scientific_journal-7273	263	7	s&p	s&p	PROPN
american_scientific_journal-7273	263	8	/	/	SYM
american_scientific_journal-7273	263	9	asx	asx	NOUN
american_scientific_journal-7273	263	10	300	300	NUM
american_scientific_journal-7273	263	11	portfolio	portfolio	NOUN
american_scientific_journal-7273	263	12	10	10	NUM
american_scientific_journal-7273	263	13	%	%	NOUN
american_scientific_journal-7273	263	14	20	20	NUM
american_scientific_journal-7273	263	15	%	%	NOUN
american_scientific_journal-7273	263	16	70	70	NUM
american_scientific_journal-7273	263	17	%	%	NOUN
american_scientific_journal-7273	263	18	3.500	3.500	NUM
american_scientific_journal-7273	263	19	3.600	3.600	NUM
american_scientific_journal-7273	263	20	3.700	3.700	NUM
american_scientific_journal-7273	263	21	3.800	3.800	NUM
american_scientific_journal-7273	263	22	3.900	3.900	NUM
american_scientific_journal-7273	263	23	4.000	4.000	NUM
american_scientific_journal-7273	263	24	ftse	ftse	NOUN
american_scientific_journal-7273	263	25	350	350	NUM
american_scientific_journal-7273	263	26	portfolio	portfolio	NOUN
american_scientific_journal-7273	263	27	10	10	NUM
american_scientific_journal-7273	263	28	%	%	NOUN
american_scientific_journal-7273	263	29	20	20	NUM
american_scientific_journal-7273	263	30	%	%	NOUN
american_scientific_journal-7273	263	31	70	70	NUM
american_scientific_journal-7273	263	32	%	%	NOUN
american_scientific_journal-7273	263	33	13.500	13.500	NUM
american_scientific_journal-7273	263	34	14.000	14.000	NUM
american_scientific_journal-7273	263	35	14.500	14.500	NUM
american_scientific_journal-7273	263	36	15.000	15.000	NUM
american_scientific_journal-7273	263	37	15.500	15.500	NUM
american_scientific_journal-7273	263	38	16.000	16.000	NUM
american_scientific_journal-7273	263	39	s&p	s&p	PROPN
american_scientific_journal-7273	263	40	/	/	SYM
american_scientific_journal-7273	263	41	tsx	tsx	PROPN
american_scientific_journal-7273	263	42	portfolio	portfolio	NOUN
american_scientific_journal-7273	263	43	10	10	NUM
american_scientific_journal-7273	263	44	%	%	NOUN
american_scientific_journal-7273	263	45	20	20	NUM
american_scientific_journal-7273	263	46	%	%	NOUN
american_scientific_journal-7273	263	47	70	70	NUM
american_scientific_journal-7273	263	48	%	%	NOUN
american_scientific_journal-7273	263	49	american	american	ADJ
american_scientific_journal-7273	263	50	academic	academic	PROPN
american_scientific_journal-7273	263	51	scientific	scientific	ADJ
american_scientific_journal-7273	263	52	research	research	NOUN
american_scientific_journal-7273	263	53	journal	journal	NOUN
american_scientific_journal-7273	263	54	for	for	ADP
american_scientific_journal-7273	263	55	engineering	engineering	NOUN
american_scientific_journal-7273	263	56	,	,	PUNCT
american_scientific_journal-7273	263	57	technology	technology	NOUN
american_scientific_journal-7273	263	58	,	,	PUNCT
american_scientific_journal-7273	263	59	and	and	CCONJ
american_scientific_journal-7273	263	60	sciences	science	NOUN
american_scientific_journal-7273	263	61	(	(	PUNCT
american_scientific_journal-7273	263	62	asrjets	asrjet	NOUN
american_scientific_journal-7273	263	63	)	)	PUNCT
american_scientific_journal-7273	263	64	(	(	PUNCT
american_scientific_journal-7273	263	65	2022)volume	2022)volume	NUM
american_scientific_journal-7273	263	66	85,no	85,no	PROPN
american_scientific_journal-7273	263	67	1	1	NUM
american_scientific_journal-7273	263	68	,	,	PUNCT
american_scientific_journal-7273	263	69	pp	pp	ADV
american_scientific_journal-7273	263	70	116	116	NUM
american_scientific_journal-7273	263	71	-	-	SYM
american_scientific_journal-7273	263	72	143	143	NUM
american_scientific_journal-7273	263	73	139	139	NUM
american_scientific_journal-7273	263	74	5.1.3	5.1.3	NUM
american_scientific_journal-7273	263	75	conclusion	conclusion	NOUN
american_scientific_journal-7273	263	76	of	of	ADP
american_scientific_journal-7273	263	77	the	the	DET
american_scientific_journal-7273	263	78	study	study	NOUN
american_scientific_journal-7273	263	79	event	event	NOUN
american_scientific_journal-7273	263	80	according	accord	VERB
american_scientific_journal-7273	263	81	to	to	ADP
american_scientific_journal-7273	263	82	the	the	DET
american_scientific_journal-7273	263	83	hypotheses	hypothesis	NOUN
american_scientific_journal-7273	263	84	raised	raise	VERB
american_scientific_journal-7273	263	85	in	in	ADP
american_scientific_journal-7273	263	86	this	this	DET
american_scientific_journal-7273	263	87	research	research	NOUN
american_scientific_journal-7273	263	88	,	,	PUNCT
american_scientific_journal-7273	263	89	the	the	DET
american_scientific_journal-7273	263	90	following	follow	VERB
american_scientific_journal-7273	263	91	statements	statement	NOUN
american_scientific_journal-7273	263	92	can	can	AUX
american_scientific_journal-7273	263	93	be	be	AUX
american_scientific_journal-7273	263	94	made	make	VERB
american_scientific_journal-7273	263	95	:	:	PUNCT
american_scientific_journal-7273	263	96	for	for	ADP
american_scientific_journal-7273	263	97	h0	h0	PROPN
american_scientific_journal-7273	263	98	:	:	PUNCT
american_scientific_journal-7273	263	99	the	the	DET
american_scientific_journal-7273	263	100	market	market	NOUN
american_scientific_journal-7273	263	101	is	be	AUX
american_scientific_journal-7273	263	102	efficient	efficient	ADJ
american_scientific_journal-7273	263	103	in	in	ADP
american_scientific_journal-7273	263	104	the	the	DET
american_scientific_journal-7273	263	105	sense	sense	NOUN
american_scientific_journal-7273	263	106	that	that	SCONJ
american_scientific_journal-7273	263	107	accounting	accounting	NOUN
american_scientific_journal-7273	263	108	changes	change	NOUN
american_scientific_journal-7273	263	109	related	relate	VERB
american_scientific_journal-7273	263	110	to	to	ADP
american_scientific_journal-7273	263	111	the	the	DET
american_scientific_journal-7273	263	112	registration	registration	NOUN
american_scientific_journal-7273	263	113	of	of	ADP
american_scientific_journal-7273	263	114	rental	rental	NOUN
american_scientific_journal-7273	263	115	and	and	CCONJ
american_scientific_journal-7273	263	116	operating	operate	VERB
american_scientific_journal-7273	263	117	leasing	leasing	NOUN
american_scientific_journal-7273	263	118	generated	generate	VERB
american_scientific_journal-7273	263	119	by	by	ADP
american_scientific_journal-7273	263	120	ifrs	ifrs	PROPN
american_scientific_journal-7273	263	121	16	16	NUM
american_scientific_journal-7273	263	122	,	,	PUNCT
american_scientific_journal-7273	263	123	without	without	ADP
american_scientific_journal-7273	263	124	altering	alter	VERB
american_scientific_journal-7273	263	125	the	the	DET
american_scientific_journal-7273	263	126	cash	cash	NOUN
american_scientific_journal-7273	263	127	flow	flow	NOUN
american_scientific_journal-7273	263	128	,	,	PUNCT
american_scientific_journal-7273	263	129	do	do	AUX
american_scientific_journal-7273	263	130	not	not	PART
american_scientific_journal-7273	263	131	alter	alter	VERB
american_scientific_journal-7273	263	132	the	the	DET
american_scientific_journal-7273	263	133	value	value	NOUN
american_scientific_journal-7273	263	134	of	of	ADP
american_scientific_journal-7273	263	135	the	the	DET
american_scientific_journal-7273	263	136	company	company	NOUN
american_scientific_journal-7273	263	137	.	.	PUNCT
american_scientific_journal-7273	264	1	for	for	ADP
american_scientific_journal-7273	264	2	h1	h1	PROPN
american_scientific_journal-7273	264	3	:	:	PUNCT
american_scientific_journal-7273	264	4	it	it	PRON
american_scientific_journal-7273	264	5	is	be	AUX
american_scientific_journal-7273	264	6	not	not	PART
american_scientific_journal-7273	264	7	correct	correct	ADJ
american_scientific_journal-7273	264	8	to	to	ADP
american_scientific_journal-7273	264	9	state	state	NOUN
american_scientific_journal-7273	264	10	that	that	SCONJ
american_scientific_journal-7273	264	11	the	the	DET
american_scientific_journal-7273	264	12	market	market	NOUN
american_scientific_journal-7273	264	13	is	be	AUX
american_scientific_journal-7273	264	14	efficient	efficient	ADJ
american_scientific_journal-7273	264	15	in	in	ADP
american_scientific_journal-7273	264	16	the	the	DET
american_scientific_journal-7273	264	17	sense	sense	NOUN
american_scientific_journal-7273	264	18	of	of	ADP
american_scientific_journal-7273	264	19	h0	h0	ADJ
american_scientific_journal-7273	264	20	hypothesis	hypothesis	NOUN
american_scientific_journal-7273	264	21	.	.	PUNCT
american_scientific_journal-7273	265	1	according	accord	VERB
american_scientific_journal-7273	265	2	to	to	ADP
american_scientific_journal-7273	265	3	the	the	DET
american_scientific_journal-7273	265	4	data	datum	NOUN
american_scientific_journal-7273	265	5	collected	collect	VERB
american_scientific_journal-7273	265	6	,	,	PUNCT
american_scientific_journal-7273	265	7	the	the	DET
american_scientific_journal-7273	265	8	hypothesis	hypothesis	NOUN
american_scientific_journal-7273	265	9	h0	h0	NOUN
american_scientific_journal-7273	265	10	is	be	AUX
american_scientific_journal-7273	265	11	not	not	PART
american_scientific_journal-7273	265	12	valid	valid	ADJ
american_scientific_journal-7273	265	13	.	.	PUNCT
american_scientific_journal-7273	266	1	in	in	ADP
american_scientific_journal-7273	266	2	the	the	DET
american_scientific_journal-7273	266	3	analysis	analysis	NOUN
american_scientific_journal-7273	266	4	of	of	ADP
american_scientific_journal-7273	266	5	24	24	NUM
american_scientific_journal-7273	266	6	portfolios	portfolio	NOUN
american_scientific_journal-7273	266	7	,	,	PUNCT
american_scientific_journal-7273	266	8	17	17	NUM
american_scientific_journal-7273	266	9	presented	present	VERB
american_scientific_journal-7273	266	10	significant	significant	ADJ
american_scientific_journal-7273	266	11	changes	change	NOUN
american_scientific_journal-7273	266	12	in	in	ADP
american_scientific_journal-7273	266	13	the	the	DET
american_scientific_journal-7273	266	14	value	value	NOUN
american_scientific_journal-7273	266	15	of	of	ADP
american_scientific_journal-7273	266	16	the	the	DET
american_scientific_journal-7273	266	17	companies	company	NOUN
american_scientific_journal-7273	266	18	after	after	ADP
american_scientific_journal-7273	266	19	the	the	DET
american_scientific_journal-7273	266	20	statistical	statistical	ADJ
american_scientific_journal-7273	266	21	test	test	NOUN
american_scientific_journal-7273	266	22	,	,	PUNCT
american_scientific_journal-7273	266	23	considering	consider	VERB
american_scientific_journal-7273	266	24	the	the	DET
american_scientific_journal-7273	266	25	events	event	NOUN
american_scientific_journal-7273	266	26	of	of	ADP
american_scientific_journal-7273	266	27	disclosure	disclosure	NOUN
american_scientific_journal-7273	266	28	and	and	CCONJ
american_scientific_journal-7273	266	29	implementation	implementation	NOUN
american_scientific_journal-7273	266	30	of	of	ADP
american_scientific_journal-7273	266	31	the	the	DET
american_scientific_journal-7273	266	32	ifrs	ifrs	PROPN
american_scientific_journal-7273	266	33	16	16	NUM
american_scientific_journal-7273	266	34	standard	standard	NOUN
american_scientific_journal-7273	266	35	for	for	ADP
american_scientific_journal-7273	266	36	companies	company	NOUN
american_scientific_journal-7273	266	37	that	that	PRON
american_scientific_journal-7273	266	38	intensively	intensively	ADV
american_scientific_journal-7273	266	39	used	use	VERB
american_scientific_journal-7273	266	40	mobile	mobile	ADJ
american_scientific_journal-7273	266	41	assets	asset	NOUN
american_scientific_journal-7273	266	42	.	.	PUNCT
american_scientific_journal-7273	267	1	5.2	5.2	NUM
american_scientific_journal-7273	267	2	relevant	relevant	ADJ
american_scientific_journal-7273	267	3	impacts	impact	NOUN
american_scientific_journal-7273	267	4	the	the	DET
american_scientific_journal-7273	267	5	change	change	NOUN
american_scientific_journal-7273	267	6	in	in	ADP
american_scientific_journal-7273	267	7	the	the	DET
american_scientific_journal-7273	267	8	accounting	accounting	NOUN
american_scientific_journal-7273	267	9	standard	standard	NOUN
american_scientific_journal-7273	267	10	generated	generate	VERB
american_scientific_journal-7273	267	11	by	by	ADP
american_scientific_journal-7273	267	12	the	the	DET
american_scientific_journal-7273	267	13	disclosure	disclosure	NOUN
american_scientific_journal-7273	267	14	and	and	CCONJ
american_scientific_journal-7273	267	15	application	application	NOUN
american_scientific_journal-7273	267	16	of	of	ADP
american_scientific_journal-7273	267	17	ifrs	ifrs	PROPN
american_scientific_journal-7273	267	18	16	16	NUM
american_scientific_journal-7273	267	19	standard	standard	NOUN
american_scientific_journal-7273	267	20	affected	affect	VERB
american_scientific_journal-7273	267	21	the	the	DET
american_scientific_journal-7273	267	22	value	value	NOUN
american_scientific_journal-7273	267	23	of	of	ADP
american_scientific_journal-7273	267	24	the	the	DET
american_scientific_journal-7273	267	25	analyzed	analyze	VERB
american_scientific_journal-7273	267	26	companies	company	NOUN
american_scientific_journal-7273	267	27	.	.	PUNCT
american_scientific_journal-7273	268	1	mining	mining	NOUN
american_scientific_journal-7273	268	2	companies	company	NOUN
american_scientific_journal-7273	268	3	,	,	PUNCT
american_scientific_journal-7273	268	4	that	that	PRON
american_scientific_journal-7273	268	5	usually	usually	ADV
american_scientific_journal-7273	268	6	lease	lease	VERB
american_scientific_journal-7273	268	7	machines	machine	NOUN
american_scientific_journal-7273	268	8	,	,	PUNCT
american_scientific_journal-7273	268	9	need	need	VERB
american_scientific_journal-7273	268	10	to	to	PART
american_scientific_journal-7273	268	11	add	add	VERB
american_scientific_journal-7273	268	12	on	on	ADP
american_scientific_journal-7273	268	13	investment	investment	NOUN
american_scientific_journal-7273	268	14	decisions	decision	NOUN
american_scientific_journal-7273	268	15	the	the	DET
american_scientific_journal-7273	268	16	cost	cost	NOUN
american_scientific_journal-7273	268	17	of	of	ADP
american_scientific_journal-7273	268	18	balance	balance	NOUN
american_scientific_journal-7273	268	19	sheet	sheet	NOUN
american_scientific_journal-7273	268	20	to	to	PART
american_scientific_journal-7273	268	21	choose	choose	VERB
american_scientific_journal-7273	268	22	the	the	DET
american_scientific_journal-7273	268	23	best	good	ADJ
american_scientific_journal-7273	268	24	option	option	NOUN
american_scientific_journal-7273	268	25	.	.	PUNCT
american_scientific_journal-7273	269	1	rental	rental	ADJ
american_scientific_journal-7273	269	2	industry	industry	NOUN
american_scientific_journal-7273	269	3	created	create	VERB
american_scientific_journal-7273	269	4	the	the	DET
american_scientific_journal-7273	269	5	machine	machine	NOUN
american_scientific_journal-7273	269	6	availability	availability	NOUN
american_scientific_journal-7273	269	7	service	service	NOUN
american_scientific_journal-7273	269	8	without	without	ADP
american_scientific_journal-7273	269	9	a	a	DET
american_scientific_journal-7273	269	10	dedicated	dedicated	ADJ
american_scientific_journal-7273	269	11	machine	machine	NOUN
american_scientific_journal-7273	269	12	,	,	PUNCT
american_scientific_journal-7273	269	13	this	this	DET
american_scientific_journal-7273	269	14	kind	kind	NOUN
american_scientific_journal-7273	269	15	of	of	ADP
american_scientific_journal-7273	269	16	service	service	NOUN
american_scientific_journal-7273	269	17	in	in	ADP
american_scientific_journal-7273	269	18	not	not	PART
american_scientific_journal-7273	269	19	included	include	VERB
american_scientific_journal-7273	269	20	on	on	ADP
american_scientific_journal-7273	269	21	ifrs	ifrs	PROPN
american_scientific_journal-7273	269	22	16	16	NUM
american_scientific_journal-7273	269	23	standards	standard	NOUN
american_scientific_journal-7273	269	24	and	and	CCONJ
american_scientific_journal-7273	269	25	can	can	AUX
american_scientific_journal-7273	269	26	be	be	AUX
american_scientific_journal-7273	269	27	operating	operate	VERB
american_scientific_journal-7273	269	28	and	and	CCONJ
american_scientific_journal-7273	269	29	finance	finance	NOUN
american_scientific_journal-7273	269	30	lease	lease	NOUN
american_scientific_journal-7273	269	31	alternatives	alternative	NOUN
american_scientific_journal-7273	269	32	,	,	PUNCT
american_scientific_journal-7273	269	33	with	with	ADP
american_scientific_journal-7273	269	34	no	no	DET
american_scientific_journal-7273	269	35	balance	balance	NOUN
american_scientific_journal-7273	269	36	sheet	sheet	NOUN
american_scientific_journal-7273	269	37	impacts	impact	NOUN
american_scientific_journal-7273	269	38	.	.	PUNCT
american_scientific_journal-7273	270	1	5.2.1	5.2.1	NUM
american_scientific_journal-7273	270	2	impacts	impact	NOUN
american_scientific_journal-7273	270	3	for	for	ADP
american_scientific_journal-7273	270	4	the	the	DET
american_scientific_journal-7273	270	5	mining	mining	NOUN
american_scientific_journal-7273	270	6	sector	sector	NOUN
american_scientific_journal-7273	270	7	the	the	DET
american_scientific_journal-7273	270	8	mining	mining	NOUN
american_scientific_journal-7273	270	9	segment	segment	NOUN
american_scientific_journal-7273	270	10	uses	use	VERB
american_scientific_journal-7273	270	11	operating	operate	VERB
american_scientific_journal-7273	270	12	leasing	leasing	NOUN
american_scientific_journal-7273	270	13	and	and	CCONJ
american_scientific_journal-7273	270	14	rental	rental	NOUN
american_scientific_journal-7273	270	15	for	for	ADP
american_scientific_journal-7273	270	16	mobile	mobile	ADJ
american_scientific_journal-7273	270	17	assets	asset	NOUN
american_scientific_journal-7273	270	18	with	with	ADP
american_scientific_journal-7273	270	19	a	a	DET
american_scientific_journal-7273	270	20	mix	mix	NOUN
american_scientific_journal-7273	270	21	of	of	ADP
american_scientific_journal-7273	270	22	own	own	ADJ
american_scientific_journal-7273	270	23	assets	asset	NOUN
american_scientific_journal-7273	270	24	and	and	CCONJ
american_scientific_journal-7273	270	25	assets	asset	NOUN
american_scientific_journal-7273	270	26	of	of	ADP
american_scientific_journal-7273	270	27	third	third	ADJ
american_scientific_journal-7273	270	28	parties	party	NOUN
american_scientific_journal-7273	270	29	,	,	PUNCT
american_scientific_journal-7273	270	30	ensuring	ensure	VERB
american_scientific_journal-7273	270	31	a	a	DET
american_scientific_journal-7273	270	32	constant	constant	ADJ
american_scientific_journal-7273	270	33	performance	performance	NOUN
american_scientific_journal-7273	270	34	in	in	ADP
american_scientific_journal-7273	270	35	the	the	DET
american_scientific_journal-7273	270	36	exchange	exchange	NOUN
american_scientific_journal-7273	270	37	of	of	ADP
american_scientific_journal-7273	270	38	equipment	equipment	NOUN
american_scientific_journal-7273	270	39	,	,	PUNCT
american_scientific_journal-7273	270	40	in	in	ADP
american_scientific_journal-7273	270	41	the	the	DET
american_scientific_journal-7273	270	42	negotiations	negotiation	NOUN
american_scientific_journal-7273	270	43	of	of	ADP
american_scientific_journal-7273	270	44	these	these	DET
american_scientific_journal-7273	270	45	contracts	contract	NOUN
american_scientific_journal-7273	270	46	,	,	PUNCT
american_scientific_journal-7273	270	47	and	and	CCONJ
american_scientific_journal-7273	270	48	in	in	ADP
american_scientific_journal-7273	270	49	the	the	DET
american_scientific_journal-7273	270	50	safe	safe	ADJ
american_scientific_journal-7273	270	51	performance	performance	NOUN
american_scientific_journal-7273	270	52	of	of	ADP
american_scientific_journal-7273	270	53	the	the	DET
american_scientific_journal-7273	270	54	mining	mining	NOUN
american_scientific_journal-7273	270	55	operation	operation	NOUN
american_scientific_journal-7273	270	56	.	.	PUNCT
american_scientific_journal-7273	271	1	in	in	ADP
american_scientific_journal-7273	271	2	the	the	DET
american_scientific_journal-7273	271	3	brazilian	brazilian	ADJ
american_scientific_journal-7273	271	4	case	case	NOUN
american_scientific_journal-7273	271	5	,	,	PUNCT
american_scientific_journal-7273	271	6	there	there	PRON
american_scientific_journal-7273	271	7	are	be	VERB
american_scientific_journal-7273	271	8	tax	tax	NOUN
american_scientific_journal-7273	271	9	incentives	incentive	NOUN
american_scientific_journal-7273	271	10	such	such	ADJ
american_scientific_journal-7273	271	11	as	as	ADP
american_scientific_journal-7273	271	12	recap	recap	NOUN
american_scientific_journal-7273	271	13	,	,	PUNCT
american_scientific_journal-7273	271	14	which	which	PRON
american_scientific_journal-7273	271	15	enables	enable	VERB
american_scientific_journal-7273	271	16	large	large	ADJ
american_scientific_journal-7273	271	17	mining	mining	NOUN
american_scientific_journal-7273	271	18	companies	company	NOUN
american_scientific_journal-7273	271	19	to	to	PART
american_scientific_journal-7273	271	20	buy	buy	VERB
american_scientific_journal-7273	271	21	equipment	equipment	NOUN
american_scientific_journal-7273	271	22	instead	instead	ADV
american_scientific_journal-7273	271	23	of	of	ADP
american_scientific_journal-7273	271	24	renting	rent	VERB
american_scientific_journal-7273	271	25	them	they	PRON
american_scientific_journal-7273	271	26	.	.	PUNCT
american_scientific_journal-7273	272	1	in	in	ADP
american_scientific_journal-7273	272	2	general	general	ADJ
american_scientific_journal-7273	272	3	,	,	PUNCT
american_scientific_journal-7273	272	4	the	the	DET
american_scientific_journal-7273	272	5	rentals	rental	NOUN
american_scientific_journal-7273	272	6	are	be	AUX
american_scientific_journal-7273	272	7	more	more	ADV
american_scientific_journal-7273	272	8	frequent	frequent	ADJ
american_scientific_journal-7273	272	9	for	for	ADP
american_scientific_journal-7273	272	10	the	the	DET
american_scientific_journal-7273	272	11	parts	part	NOUN
american_scientific_journal-7273	272	12	of	of	ADP
american_scientific_journal-7273	272	13	the	the	DET
american_scientific_journal-7273	272	14	operation	operation	NOUN
american_scientific_journal-7273	272	15	that	that	PRON
american_scientific_journal-7273	272	16	are	be	AUX
american_scientific_journal-7273	272	17	not	not	PART
american_scientific_journal-7273	272	18	directly	directly	ADV
american_scientific_journal-7273	272	19	related	relate	VERB
american_scientific_journal-7273	272	20	to	to	ADP
american_scientific_journal-7273	272	21	the	the	DET
american_scientific_journal-7273	272	22	mining	mining	NOUN
american_scientific_journal-7273	272	23	core	core	NOUN
american_scientific_journal-7273	272	24	activities	activity	NOUN
american_scientific_journal-7273	272	25	which	which	PRON
american_scientific_journal-7273	272	26	target	target	VERB
american_scientific_journal-7273	272	27	third	third	ADJ
american_scientific_journal-7273	272	28	companies	company	NOUN
american_scientific_journal-7273	272	29	as	as	ADP
american_scientific_journal-7273	272	30	service	service	NOUN
american_scientific_journal-7273	272	31	providers	provider	NOUN
american_scientific_journal-7273	272	32	or	or	CCONJ
american_scientific_journal-7273	272	33	in	in	ADP
american_scientific_journal-7273	272	34	machine	machine	NOUN
american_scientific_journal-7273	272	35	renting	rent	VERB
american_scientific_journal-7273	272	36	.	.	PUNCT
american_scientific_journal-7273	273	1	with	with	ADP
american_scientific_journal-7273	273	2	a	a	DET
american_scientific_journal-7273	273	3	slightly	slightly	ADV
american_scientific_journal-7273	273	4	different	different	ADJ
american_scientific_journal-7273	273	5	local	local	ADJ
american_scientific_journal-7273	273	6	context	context	NOUN
american_scientific_journal-7273	273	7	,	,	PUNCT
american_scientific_journal-7273	273	8	both	both	DET
american_scientific_journal-7273	273	9	cases	case	NOUN
american_scientific_journal-7273	273	10	are	be	AUX
american_scientific_journal-7273	273	11	recognizing	recognize	VERB
american_scientific_journal-7273	273	12	the	the	DET
american_scientific_journal-7273	273	13	assets	asset	NOUN
american_scientific_journal-7273	273	14	identified	identify	VERB
american_scientific_journal-7273	273	15	in	in	ADP
american_scientific_journal-7273	273	16	the	the	DET
american_scientific_journal-7273	273	17	balance	balance	NOUN
american_scientific_journal-7273	273	18	sheet	sheet	NOUN
american_scientific_journal-7273	273	19	and	and	CCONJ
american_scientific_journal-7273	273	20	since	since	SCONJ
american_scientific_journal-7273	273	21	this	this	PRON
american_scientific_journal-7273	273	22	is	be	AUX
american_scientific_journal-7273	273	23	an	an	DET
american_scientific_journal-7273	273	24	accounting	accounting	NOUN
american_scientific_journal-7273	273	25	change	change	NOUN
american_scientific_journal-7273	273	26	,	,	PUNCT
american_scientific_journal-7273	273	27	purchasing	purchase	VERB
american_scientific_journal-7273	273	28	departments	department	NOUN
american_scientific_journal-7273	273	29	still	still	ADV
american_scientific_journal-7273	273	30	mention	mention	VERB
american_scientific_journal-7273	273	31	that	that	SCONJ
american_scientific_journal-7273	273	32	they	they	PRON
american_scientific_journal-7273	273	33	have	have	VERB
american_scientific_journal-7273	273	34	a	a	DET
american_scientific_journal-7273	273	35	budget	budget	NOUN
american_scientific_journal-7273	273	36	for	for	ADP
american_scientific_journal-7273	273	37	operating	operating	NOUN
american_scientific_journal-7273	273	38	lease	lease	NOUN
american_scientific_journal-7273	273	39	or	or	CCONJ
american_scientific_journal-7273	273	40	rental	rental	NOUN
american_scientific_journal-7273	273	41	and	and	CCONJ
american_scientific_journal-7273	273	42	not	not	PART
american_scientific_journal-7273	273	43	for	for	ADP
american_scientific_journal-7273	273	44	the	the	DET
american_scientific_journal-7273	273	45	purchase	purchase	NOUN
american_scientific_journal-7273	273	46	of	of	ADP
american_scientific_journal-7273	273	47	assets	asset	NOUN
american_scientific_journal-7273	273	48	.	.	PUNCT
american_scientific_journal-7273	274	1	thus	thus	ADV
american_scientific_journal-7273	274	2	,	,	PUNCT
american_scientific_journal-7273	274	3	following	follow	VERB
american_scientific_journal-7273	274	4	the	the	DET
american_scientific_journal-7273	274	5	market	market	NOUN
american_scientific_journal-7273	274	6	practice	practice	NOUN
american_scientific_journal-7273	274	7	,	,	PUNCT
american_scientific_journal-7273	274	8	operating	operating	NOUN
american_scientific_journal-7273	274	9	lease	lease	NOUN
american_scientific_journal-7273	274	10	are	be	AUX
american_scientific_journal-7273	274	11	still	still	ADV
american_scientific_journal-7273	274	12	being	be	AUX
american_scientific_journal-7273	274	13	demanded	demand	VERB
american_scientific_journal-7273	274	14	off	off	ADP
american_scientific_journal-7273	274	15	balance	balance	NOUN
american_scientific_journal-7273	274	16	sheet	sheet	NOUN
american_scientific_journal-7273	274	17	by	by	ADP
american_scientific_journal-7273	274	18	the	the	DET
american_scientific_journal-7273	274	19	market	market	NOUN
american_scientific_journal-7273	274	20	,	,	PUNCT
american_scientific_journal-7273	274	21	as	as	ADP
american_scientific_journal-7273	274	22	a	a	DET
american_scientific_journal-7273	274	23	matter	matter	NOUN
american_scientific_journal-7273	274	24	of	of	ADP
american_scientific_journal-7273	274	25	budget	budget	NOUN
american_scientific_journal-7273	274	26	line	line	NOUN
american_scientific_journal-7273	274	27	and	and	CCONJ
american_scientific_journal-7273	274	28	not	not	PART
american_scientific_journal-7273	274	29	because	because	SCONJ
american_scientific_journal-7273	274	30	of	of	ADP
american_scientific_journal-7273	274	31	registration	registration	NOUN
american_scientific_journal-7273	274	32	.	.	PUNCT
american_scientific_journal-7273	275	1	the	the	DET
american_scientific_journal-7273	275	2	change	change	NOUN
american_scientific_journal-7273	275	3	that	that	PRON
american_scientific_journal-7273	275	4	is	be	AUX
american_scientific_journal-7273	275	5	already	already	ADV
american_scientific_journal-7273	275	6	taking	take	VERB
american_scientific_journal-7273	275	7	place	place	NOUN
american_scientific_journal-7273	275	8	involves	involve	VERB
american_scientific_journal-7273	275	9	a	a	DET
american_scientific_journal-7273	275	10	higher	high	ADJ
american_scientific_journal-7273	275	11	knowledge	knowledge	NOUN
american_scientific_journal-7273	275	12	of	of	ADP
american_scientific_journal-7273	275	13	all	all	DET
american_scientific_journal-7273	275	14	areas	area	NOUN
american_scientific_journal-7273	275	15	of	of	ADP
american_scientific_journal-7273	275	16	the	the	DET
american_scientific_journal-7273	275	17	company	company	NOUN
american_scientific_journal-7273	275	18	,	,	PUNCT
american_scientific_journal-7273	275	19	realignment	realignment	NOUN
american_scientific_journal-7273	275	20	of	of	ADP
american_scientific_journal-7273	275	21	budget	budget	NOUN
american_scientific_journal-7273	275	22	lines	line	NOUN
american_scientific_journal-7273	275	23	,	,	PUNCT
american_scientific_journal-7273	275	24	translating	translate	VERB
american_scientific_journal-7273	275	25	what	what	PRON
american_scientific_journal-7273	275	26	accounting	accounting	NOUN
american_scientific_journal-7273	275	27	is	be	AUX
american_scientific_journal-7273	275	28	already	already	ADV
american_scientific_journal-7273	275	29	doing	do	VERB
american_scientific_journal-7273	275	30	,	,	PUNCT
american_scientific_journal-7273	275	31	and	and	CCONJ
american_scientific_journal-7273	275	32	especially	especially	ADV
american_scientific_journal-7273	275	33	the	the	DET
american_scientific_journal-7273	275	34	demand	demand	NOUN
american_scientific_journal-7273	275	35	for	for	ADP
american_scientific_journal-7273	275	36	service	service	NOUN
american_scientific_journal-7273	275	37	providers	provider	NOUN
american_scientific_journal-7273	275	38	who	who	PRON
american_scientific_journal-7273	275	39	assume	assume	VERB
american_scientific_journal-7273	275	40	the	the	DET
american_scientific_journal-7273	275	41	operational	operational	ADJ
american_scientific_journal-7273	275	42	risk	risk	NOUN
american_scientific_journal-7273	275	43	of	of	ADP
american_scientific_journal-7273	275	44	the	the	DET
american_scientific_journal-7273	275	45	assets	asset	NOUN
american_scientific_journal-7273	275	46	.	.	PUNCT
american_scientific_journal-7273	276	1	we	we	PRON
american_scientific_journal-7273	276	2	will	will	AUX
american_scientific_journal-7273	276	3	better	well	ADV
american_scientific_journal-7273	276	4	detail	detail	VERB
american_scientific_journal-7273	276	5	this	this	DET
american_scientific_journal-7273	276	6	impact	impact	NOUN
american_scientific_journal-7273	276	7	on	on	ADP
american_scientific_journal-7273	276	8	the	the	DET
american_scientific_journal-7273	276	9	segment	segment	NOUN
american_scientific_journal-7273	276	10	of	of	ADP
american_scientific_journal-7273	276	11	leasing	leasing	NOUN
american_scientific_journal-7273	276	12	companies	company	NOUN
american_scientific_journal-7273	276	13	.	.	PUNCT
american_scientific_journal-7273	277	1	5.2.2	5.2.2	NUM
american_scientific_journal-7273	277	2	impacts	impact	NOUN
american_scientific_journal-7273	277	3	for	for	ADP
american_scientific_journal-7273	277	4	the	the	DET
american_scientific_journal-7273	277	5	rental	rental	ADJ
american_scientific_journal-7273	277	6	and	and	CCONJ
american_scientific_journal-7273	277	7	leasing	leasing	NOUN
american_scientific_journal-7273	277	8	companies	company	NOUN
american_scientific_journal-7273	277	9	the	the	DET
american_scientific_journal-7273	277	10	changes	change	NOUN
american_scientific_journal-7273	277	11	imposed	impose	VERB
american_scientific_journal-7273	277	12	by	by	ADP
american_scientific_journal-7273	277	13	this	this	DET
american_scientific_journal-7273	277	14	standard	standard	ADJ
american_scientific_journal-7273	277	15	regulation	regulation	NOUN
american_scientific_journal-7273	277	16	do	do	AUX
american_scientific_journal-7273	277	17	not	not	PART
american_scientific_journal-7273	277	18	affect	affect	VERB
american_scientific_journal-7273	277	19	the	the	DET
american_scientific_journal-7273	277	20	leasing	leasing	NOUN
american_scientific_journal-7273	277	21	companies	company	NOUN
american_scientific_journal-7273	277	22	in	in	ADP
american_scientific_journal-7273	277	23	the	the	DET
american_scientific_journal-7273	277	24	way	way	NOUN
american_scientific_journal-7273	277	25	they	they	PRON
american_scientific_journal-7273	277	26	operate	operate	VERB
american_scientific_journal-7273	277	27	or	or	CCONJ
american_scientific_journal-7273	277	28	in	in	ADP
american_scientific_journal-7273	277	29	the	the	DET
american_scientific_journal-7273	277	30	registration	registration	NOUN
american_scientific_journal-7273	277	31	of	of	ADP
american_scientific_journal-7273	277	32	operating	operate	VERB
american_scientific_journal-7273	277	33	lease	lease	NOUN
american_scientific_journal-7273	277	34	.	.	PUNCT
american_scientific_journal-7273	278	1	the	the	DET
american_scientific_journal-7273	278	2	only	only	ADJ
american_scientific_journal-7273	278	3	relevant	relevant	ADJ
american_scientific_journal-7273	278	4	change	change	NOUN
american_scientific_journal-7273	278	5	is	be	AUX
american_scientific_journal-7273	278	6	the	the	DET
american_scientific_journal-7273	278	7	demonstration	demonstration	NOUN
american_scientific_journal-7273	278	8	of	of	ADP
american_scientific_journal-7273	278	9	the	the	DET
american_scientific_journal-7273	278	10	interest	interest	NOUN
american_scientific_journal-7273	278	11	rate	rate	NOUN
american_scientific_journal-7273	278	12	implicit	implicit	ADJ
american_scientific_journal-7273	278	13	in	in	ADP
american_scientific_journal-7273	278	14	these	these	DET
american_scientific_journal-7273	278	15	contracts	contract	NOUN
american_scientific_journal-7273	278	16	so	so	SCONJ
american_scientific_journal-7273	278	17	that	that	SCONJ
american_scientific_journal-7273	278	18	the	the	DET
american_scientific_journal-7273	278	19	lessee	lessee	NOUN
american_scientific_journal-7273	278	20	can	can	AUX
american_scientific_journal-7273	278	21	correctly	correctly	ADV
american_scientific_journal-7273	278	22	make	make	VERB
american_scientific_journal-7273	278	23	the	the	DET
american_scientific_journal-7273	278	24	entries	entry	NOUN
american_scientific_journal-7273	278	25	of	of	ADP
american_scientific_journal-7273	278	26	depreciation	depreciation	NOUN
american_scientific_journal-7273	278	27	and	and	CCONJ
american_scientific_journal-7273	278	28	interest	interest	NOUN
american_scientific_journal-7273	278	29	.	.	PUNCT
american_scientific_journal-7273	279	1	following	follow	VERB
american_scientific_journal-7273	279	2	the	the	DET
american_scientific_journal-7273	279	3	change	change	NOUN
american_scientific_journal-7273	279	4	in	in	ADP
american_scientific_journal-7273	279	5	the	the	DET
american_scientific_journal-7273	279	6	companies	company	NOUN
american_scientific_journal-7273	279	7	that	that	PRON
american_scientific_journal-7273	279	8	contract	contract	VERB
american_scientific_journal-7273	279	9	operating	operate	VERB
american_scientific_journal-7273	279	10	leasing	leasing	NOUN
american_scientific_journal-7273	279	11	,	,	PUNCT
american_scientific_journal-7273	279	12	the	the	DET
american_scientific_journal-7273	279	13	demands	demand	NOUN
american_scientific_journal-7273	279	14	for	for	ADP
american_scientific_journal-7273	279	15	the	the	DET
american_scientific_journal-7273	279	16	lessees	lessee	NOUN
american_scientific_journal-7273	279	17	must	must	AUX
american_scientific_journal-7273	279	18	undergo	undergo	VERB
american_scientific_journal-7273	279	19	a	a	DET
american_scientific_journal-7273	279	20	migration	migration	NOUN
american_scientific_journal-7273	279	21	to	to	ADP
american_scientific_journal-7273	279	22	products	product	NOUN
american_scientific_journal-7273	279	23	that	that	PRON
american_scientific_journal-7273	279	24	offer	offer	VERB
american_scientific_journal-7273	279	25	the	the	DET
american_scientific_journal-7273	279	26	lowest	low	ADJ
american_scientific_journal-7273	279	27	interest	interest	NOUN
american_scientific_journal-7273	279	28	rate	rate	NOUN
american_scientific_journal-7273	279	29	,	,	PUNCT
american_scientific_journal-7273	279	30	enabling	enable	VERB
american_scientific_journal-7273	279	31	the	the	DET
american_scientific_journal-7273	279	32	direct	direct	ADJ
american_scientific_journal-7273	279	33	comparison	comparison	NOUN
american_scientific_journal-7273	279	34	of	of	ADP
american_scientific_journal-7273	279	35	operating	operate	VERB
american_scientific_journal-7273	279	36	american	american	ADJ
american_scientific_journal-7273	279	37	academic	academic	PROPN
american_scientific_journal-7273	279	38	scientific	scientific	ADJ
american_scientific_journal-7273	279	39	research	research	NOUN
american_scientific_journal-7273	279	40	journal	journal	NOUN
american_scientific_journal-7273	279	41	for	for	ADP
american_scientific_journal-7273	279	42	engineering	engineering	NOUN
american_scientific_journal-7273	279	43	,	,	PUNCT
american_scientific_journal-7273	279	44	technology	technology	NOUN
american_scientific_journal-7273	279	45	,	,	PUNCT
american_scientific_journal-7273	279	46	and	and	CCONJ
american_scientific_journal-7273	279	47	sciences	science	NOUN
american_scientific_journal-7273	279	48	(	(	PUNCT
american_scientific_journal-7273	279	49	asrjets	asrjet	NOUN
american_scientific_journal-7273	279	50	)	)	PUNCT
american_scientific_journal-7273	279	51	(	(	PUNCT
american_scientific_journal-7273	279	52	2022)volume	2022)volume	NUM
american_scientific_journal-7273	279	53	85,no	85,no	PROPN
american_scientific_journal-7273	279	54	1	1	NUM
american_scientific_journal-7273	279	55	,	,	PUNCT
american_scientific_journal-7273	279	56	pp	pp	ADV
american_scientific_journal-7273	279	57	116	116	NUM
american_scientific_journal-7273	279	58	-	-	SYM
american_scientific_journal-7273	279	59	143	143	NUM
american_scientific_journal-7273	279	60	140	140	NUM
american_scientific_journal-7273	279	61	leasing	leasing	NOUN
american_scientific_journal-7273	279	62	with	with	ADP
american_scientific_journal-7273	279	63	the	the	DET
american_scientific_journal-7273	279	64	credit	credit	NOUN
american_scientific_journal-7273	279	65	and	and	CCONJ
american_scientific_journal-7273	279	66	capital	capital	NOUN
american_scientific_journal-7273	279	67	markets	market	NOUN
american_scientific_journal-7273	279	68	,	,	PUNCT
american_scientific_journal-7273	279	69	with	with	ADP
american_scientific_journal-7273	279	70	a	a	DET
american_scientific_journal-7273	279	71	price	price	NOUN
american_scientific_journal-7273	279	72	comparison	comparison	NOUN
american_scientific_journal-7273	279	73	,	,	PUNCT
american_scientific_journal-7273	279	74	eliminating	eliminate	VERB
american_scientific_journal-7273	279	75	the	the	DET
american_scientific_journal-7273	279	76	variable	variable	NOUN
american_scientific_journal-7273	279	77	with	with	ADP
american_scientific_journal-7273	279	78	the	the	DET
american_scientific_journal-7273	279	79	lowest	low	ADJ
american_scientific_journal-7273	279	80	capital	capital	NOUN
american_scientific_journal-7273	279	81	cost	cost	NOUN
american_scientific_journal-7273	279	82	(	(	PUNCT
american_scientific_journal-7273	279	83	off	off	ADP
american_scientific_journal-7273	279	84	-	-	PUNCT
american_scientific_journal-7273	279	85	balance	balance	NOUN
american_scientific_journal-7273	279	86	sheet	sheet	NOUN
american_scientific_journal-7273	279	87	record	record	NOUN
american_scientific_journal-7273	279	88	)	)	PUNCT
american_scientific_journal-7273	279	89	.	.	PUNCT
american_scientific_journal-7273	280	1	a	a	DET
american_scientific_journal-7273	280	2	new	new	ADJ
american_scientific_journal-7273	280	3	trend	trend	NOUN
american_scientific_journal-7273	280	4	already	already	ADV
american_scientific_journal-7273	280	5	observed	observe	VERB
american_scientific_journal-7273	280	6	in	in	ADP
american_scientific_journal-7273	280	7	some	some	DET
american_scientific_journal-7273	280	8	offers	offer	NOUN
american_scientific_journal-7273	280	9	,	,	PUNCT
american_scientific_journal-7273	280	10	the	the	DET
american_scientific_journal-7273	280	11	rental	rental	ADJ
american_scientific_journal-7273	280	12	companies	company	NOUN
american_scientific_journal-7273	280	13	are	be	AUX
american_scientific_journal-7273	280	14	offering	offer	VERB
american_scientific_journal-7273	280	15	an	an	DET
american_scientific_journal-7273	280	16	availability	availability	NOUN
american_scientific_journal-7273	280	17	service	service	NOUN
american_scientific_journal-7273	280	18	,	,	PUNCT
american_scientific_journal-7273	280	19	assuming	assume	VERB
american_scientific_journal-7273	280	20	all	all	DET
american_scientific_journal-7273	280	21	the	the	DET
american_scientific_journal-7273	280	22	responsibilities	responsibility	NOUN
american_scientific_journal-7273	280	23	of	of	ADP
american_scientific_journal-7273	280	24	the	the	DET
american_scientific_journal-7273	280	25	assets	asset	NOUN
american_scientific_journal-7273	280	26	that	that	PRON
american_scientific_journal-7273	280	27	are	be	AUX
american_scientific_journal-7273	280	28	no	no	ADV
american_scientific_journal-7273	280	29	longer	long	ADV
american_scientific_journal-7273	280	30	identified	identify	VERB
american_scientific_journal-7273	280	31	,	,	PUNCT
american_scientific_journal-7273	280	32	since	since	SCONJ
american_scientific_journal-7273	280	33	the	the	DET
american_scientific_journal-7273	280	34	availability	availability	NOUN
american_scientific_journal-7273	280	35	imposes	impose	VERB
american_scientific_journal-7273	280	36	the	the	DET
american_scientific_journal-7273	280	37	input	input	NOUN
american_scientific_journal-7273	280	38	of	of	ADP
american_scientific_journal-7273	280	39	other	other	ADJ
american_scientific_journal-7273	280	40	assets	asset	NOUN
american_scientific_journal-7273	280	41	at	at	ADP
american_scientific_journal-7273	280	42	the	the	DET
american_scientific_journal-7273	280	43	time	time	NOUN
american_scientific_journal-7273	280	44	of	of	ADP
american_scientific_journal-7273	280	45	maintenance	maintenance	NOUN
american_scientific_journal-7273	280	46	,	,	PUNCT
american_scientific_journal-7273	280	47	break	break	NOUN
american_scientific_journal-7273	280	48	,	,	PUNCT
american_scientific_journal-7273	280	49	or	or	CCONJ
american_scientific_journal-7273	280	50	replacement	replacement	NOUN
american_scientific_journal-7273	280	51	of	of	ADP
american_scientific_journal-7273	280	52	the	the	DET
american_scientific_journal-7273	280	53	assets	asset	NOUN
american_scientific_journal-7273	280	54	that	that	PRON
american_scientific_journal-7273	280	55	were	be	AUX
american_scientific_journal-7273	280	56	in	in	ADP
american_scientific_journal-7273	280	57	operation	operation	NOUN
american_scientific_journal-7273	280	58	.	.	PUNCT
american_scientific_journal-7273	281	1	this	this	DET
american_scientific_journal-7273	281	2	change	change	NOUN
american_scientific_journal-7273	281	3	is	be	AUX
american_scientific_journal-7273	281	4	aligning	align	VERB
american_scientific_journal-7273	281	5	with	with	ADP
american_scientific_journal-7273	281	6	the	the	DET
american_scientific_journal-7273	281	7	new	new	ADJ
american_scientific_journal-7273	281	8	need	need	NOUN
american_scientific_journal-7273	281	9	for	for	SCONJ
american_scientific_journal-7273	281	10	lessees	lessee	NOUN
american_scientific_journal-7273	281	11	to	to	PART
american_scientific_journal-7273	281	12	seek	seek	VERB
american_scientific_journal-7273	281	13	solutions	solution	NOUN
american_scientific_journal-7273	281	14	through	through	ADP
american_scientific_journal-7273	281	15	services	service	NOUN
american_scientific_journal-7273	281	16	and	and	CCONJ
american_scientific_journal-7273	281	17	no	no	DET
american_scientific_journal-7273	281	18	more	more	ADJ
american_scientific_journal-7273	281	19	with	with	ADP
american_scientific_journal-7273	281	20	leasing	leasing	NOUN
american_scientific_journal-7273	281	21	or	or	CCONJ
american_scientific_journal-7273	281	22	renting	renting	NOUN
american_scientific_journal-7273	281	23	.	.	PUNCT
american_scientific_journal-7273	282	1	returning	return	VERB
american_scientific_journal-7273	282	2	to	to	ADP
american_scientific_journal-7273	282	3	the	the	DET
american_scientific_journal-7273	282	4	brazilian	brazilian	ADJ
american_scientific_journal-7273	282	5	scenario	scenario	NOUN
american_scientific_journal-7273	282	6	,	,	PUNCT
american_scientific_journal-7273	282	7	leasing	leasing	NOUN
american_scientific_journal-7273	282	8	has	have	VERB
american_scientific_journal-7273	282	9	complex	complex	ADJ
american_scientific_journal-7273	282	10	legislation	legislation	NOUN
american_scientific_journal-7273	282	11	and	and	CCONJ
american_scientific_journal-7273	282	12	legal	legal	ADJ
american_scientific_journal-7273	282	13	issues	issue	NOUN
american_scientific_journal-7273	282	14	around	around	ADP
american_scientific_journal-7273	282	15	the	the	DET
american_scientific_journal-7273	282	16	guaranteed	guarantee	VERB
american_scientific_journal-7273	282	17	residual	residual	ADJ
american_scientific_journal-7273	282	18	value	value	NOUN
american_scientific_journal-7273	282	19	(	(	PUNCT
american_scientific_journal-7273	282	20	grv	grv	PROPN
american_scientific_journal-7273	282	21	)	)	PUNCT
american_scientific_journal-7273	282	22	and	and	CCONJ
american_scientific_journal-7273	282	23	the	the	DET
american_scientific_journal-7273	282	24	application	application	NOUN
american_scientific_journal-7273	282	25	of	of	ADP
american_scientific_journal-7273	282	26	the	the	DET
american_scientific_journal-7273	282	27	iss	iss	PROPN
american_scientific_journal-7273	282	28	(	(	PUNCT
american_scientific_journal-7273	282	29	municipal	municipal	ADJ
american_scientific_journal-7273	282	30	service	service	NOUN
american_scientific_journal-7273	282	31	tax	tax	NOUN
american_scientific_journal-7273	282	32	)	)	PUNCT
american_scientific_journal-7273	282	33	in	in	ADP
american_scientific_journal-7273	282	34	addition	addition	NOUN
american_scientific_journal-7273	282	35	to	to	ADP
american_scientific_journal-7273	282	36	obstacles	obstacle	NOUN
american_scientific_journal-7273	282	37	in	in	ADP
american_scientific_journal-7273	282	38	operating	operate	VERB
american_scientific_journal-7273	282	39	leasing	leasing	NOUN
american_scientific_journal-7273	282	40	.	.	PUNCT
american_scientific_journal-7273	283	1	among	among	ADP
american_scientific_journal-7273	283	2	them	they	PRON
american_scientific_journal-7273	283	3	is	be	AUX
american_scientific_journal-7273	283	4	the	the	DET
american_scientific_journal-7273	283	5	maximum	maximum	ADJ
american_scientific_journal-7273	283	6	term	term	NOUN
american_scientific_journal-7273	283	7	of	of	ADP
american_scientific_journal-7273	283	8	operation	operation	NOUN
american_scientific_journal-7273	283	9	of	of	ADP
american_scientific_journal-7273	283	10	75	75	NUM
american_scientific_journal-7273	283	11	%	%	NOUN
american_scientific_journal-7273	283	12	of	of	ADP
american_scientific_journal-7273	283	13	the	the	DET
american_scientific_journal-7273	283	14	useful	useful	ADJ
american_scientific_journal-7273	283	15	accounting	accounting	NOUN
american_scientific_journal-7273	283	16	life	life	NOUN
american_scientific_journal-7273	283	17	of	of	ADP
american_scientific_journal-7273	283	18	the	the	DET
american_scientific_journal-7273	283	19	good	good	NOUN
american_scientific_journal-7273	283	20	.	.	PUNCT
american_scientific_journal-7273	284	1	therefore	therefore	ADV
american_scientific_journal-7273	284	2	,	,	PUNCT
american_scientific_journal-7273	284	3	operating	operate	VERB
american_scientific_journal-7273	284	4	leasing	leasing	NOUN
american_scientific_journal-7273	284	5	are	be	AUX
american_scientific_journal-7273	284	6	low	low	ADJ
american_scientific_journal-7273	284	7	in	in	ADP
american_scientific_journal-7273	284	8	supply	supply	NOUN
american_scientific_journal-7273	284	9	by	by	ADP
american_scientific_journal-7273	284	10	lessors	lessor	NOUN
american_scientific_journal-7273	284	11	and	and	CCONJ
american_scientific_journal-7273	284	12	this	this	DET
american_scientific_journal-7273	284	13	equalization	equalization	NOUN
american_scientific_journal-7273	284	14	with	with	ADP
american_scientific_journal-7273	284	15	financing	financing	NOUN
american_scientific_journal-7273	284	16	further	far	ADV
american_scientific_journal-7273	284	17	reduces	reduce	VERB
american_scientific_journal-7273	284	18	even	even	ADV
american_scientific_journal-7273	284	19	more	more	ADV
american_scientific_journal-7273	284	20	the	the	DET
american_scientific_journal-7273	284	21	attractiveness	attractiveness	NOUN
american_scientific_journal-7273	284	22	of	of	ADP
american_scientific_journal-7273	284	23	the	the	DET
american_scientific_journal-7273	284	24	product	product	NOUN
american_scientific_journal-7273	284	25	.	.	PUNCT
american_scientific_journal-7273	285	1	this	this	PRON
american_scientific_journal-7273	285	2	,	,	PUNCT
american_scientific_journal-7273	285	3	added	add	VERB
american_scientific_journal-7273	285	4	to	to	ADP
american_scientific_journal-7273	285	5	the	the	DET
american_scientific_journal-7273	285	6	service	service	NOUN
american_scientific_journal-7273	285	7	trend	trend	NOUN
american_scientific_journal-7273	285	8	,	,	PUNCT
american_scientific_journal-7273	285	9	should	should	AUX
american_scientific_journal-7273	285	10	result	result	VERB
american_scientific_journal-7273	285	11	in	in	ADP
american_scientific_journal-7273	285	12	the	the	DET
american_scientific_journal-7273	285	13	emergence	emergence	NOUN
american_scientific_journal-7273	285	14	of	of	ADP
american_scientific_journal-7273	285	15	asset	asset	NOUN
american_scientific_journal-7273	285	16	management	management	NOUN
american_scientific_journal-7273	285	17	companies	company	NOUN
american_scientific_journal-7273	285	18	,	,	PUNCT
american_scientific_journal-7273	285	19	which	which	PRON
american_scientific_journal-7273	285	20	can	can	AUX
american_scientific_journal-7273	285	21	either	either	CCONJ
american_scientific_journal-7273	285	22	provide	provide	VERB
american_scientific_journal-7273	285	23	service	service	NOUN
american_scientific_journal-7273	285	24	to	to	ADP
american_scientific_journal-7273	285	25	current	current	ADJ
american_scientific_journal-7273	285	26	lessors	lessor	NOUN
american_scientific_journal-7273	285	27	or	or	CCONJ
american_scientific_journal-7273	285	28	go	go	VERB
american_scientific_journal-7273	285	29	directly	directly	ADV
american_scientific_journal-7273	285	30	to	to	ADP
american_scientific_journal-7273	285	31	the	the	DET
american_scientific_journal-7273	285	32	users	user	NOUN
american_scientific_journal-7273	285	33	of	of	ADP
american_scientific_journal-7273	285	34	the	the	DET
american_scientific_journal-7273	285	35	assets	asset	NOUN
american_scientific_journal-7273	285	36	,	,	PUNCT
american_scientific_journal-7273	285	37	offering	offer	VERB
american_scientific_journal-7273	285	38	the	the	DET
american_scientific_journal-7273	285	39	availability	availability	NOUN
american_scientific_journal-7273	285	40	service	service	NOUN
american_scientific_journal-7273	285	41	.	.	PUNCT
american_scientific_journal-7273	286	1	in	in	ADP
american_scientific_journal-7273	286	2	this	this	DET
american_scientific_journal-7273	286	3	context	context	NOUN
american_scientific_journal-7273	286	4	,	,	PUNCT
american_scientific_journal-7273	286	5	we	we	PRON
american_scientific_journal-7273	286	6	should	should	AUX
american_scientific_journal-7273	286	7	also	also	ADV
american_scientific_journal-7273	286	8	add	add	VERB
american_scientific_journal-7273	286	9	the	the	DET
american_scientific_journal-7273	286	10	release	release	NOUN
american_scientific_journal-7273	286	11	of	of	ADP
american_scientific_journal-7273	286	12	infrastructure	infrastructure	NOUN
american_scientific_journal-7273	286	13	funds	fund	NOUN
american_scientific_journal-7273	286	14	by	by	ADP
american_scientific_journal-7273	286	15	cvm	cvm	PROPN
american_scientific_journal-7273	286	16	in	in	ADP
american_scientific_journal-7273	286	17	2019	2019	NUM
american_scientific_journal-7273	286	18	,	,	PUNCT
american_scientific_journal-7273	286	19	enabling	enable	VERB
american_scientific_journal-7273	286	20	a	a	DET
american_scientific_journal-7273	286	21	solution	solution	NOUN
american_scientific_journal-7273	286	22	with	with	ADP
american_scientific_journal-7273	286	23	an	an	DET
american_scientific_journal-7273	286	24	effective	effective	ADJ
american_scientific_journal-7273	286	25	asset	asset	NOUN
american_scientific_journal-7273	286	26	manager	manager	NOUN
american_scientific_journal-7273	286	27	and	and	CCONJ
american_scientific_journal-7273	286	28	service	service	NOUN
american_scientific_journal-7273	286	29	provider	provider	NOUN
american_scientific_journal-7273	286	30	,	,	PUNCT
american_scientific_journal-7273	286	31	similar	similar	ADJ
american_scientific_journal-7273	286	32	to	to	ADP
american_scientific_journal-7273	286	33	real	real	ADJ
american_scientific_journal-7273	286	34	estate	estate	NOUN
american_scientific_journal-7273	286	35	funds	fund	NOUN
american_scientific_journal-7273	286	36	,	,	PUNCT
american_scientific_journal-7273	286	37	providing	provide	VERB
american_scientific_journal-7273	286	38	as	as	ADP
american_scientific_journal-7273	286	39	a	a	DET
american_scientific_journal-7273	286	40	service	service	NOUN
american_scientific_journal-7273	286	41	recorded	record	VERB
american_scientific_journal-7273	286	42	in	in	ADP
american_scientific_journal-7273	286	43	financial	financial	ADJ
american_scientific_journal-7273	286	44	statements	statement	NOUN
american_scientific_journal-7273	286	45	operating	operating	NOUN
american_scientific_journal-7273	286	46	expenses	expense	NOUN
american_scientific_journal-7273	286	47	for	for	ADP
american_scientific_journal-7273	286	48	the	the	DET
american_scientific_journal-7273	286	49	user	user	NOUN
american_scientific_journal-7273	286	50	who	who	PRON
american_scientific_journal-7273	286	51	only	only	ADV
american_scientific_journal-7273	286	52	has	have	VERB
american_scientific_journal-7273	286	53	access	access	NOUN
american_scientific_journal-7273	286	54	to	to	ADP
american_scientific_journal-7273	286	55	the	the	DET
american_scientific_journal-7273	286	56	availability	availability	NOUN
american_scientific_journal-7273	286	57	of	of	ADP
american_scientific_journal-7273	286	58	the	the	DET
american_scientific_journal-7273	286	59	asset	asset	NOUN
american_scientific_journal-7273	286	60	while	while	SCONJ
american_scientific_journal-7273	286	61	it	it	PRON
american_scientific_journal-7273	286	62	is	be	AUX
american_scientific_journal-7273	286	63	operational	operational	ADJ
american_scientific_journal-7273	286	64	/	/	SYM
american_scientific_journal-7273	286	65	operating	operating	NOUN
american_scientific_journal-7273	286	66	.	.	PUNCT
american_scientific_journal-7273	287	1	5.2.3	5.2.3	NUM
american_scientific_journal-7273	287	2	impacts	impact	NOUN
american_scientific_journal-7273	287	3	for	for	ADP
american_scientific_journal-7273	287	4	other	other	ADJ
american_scientific_journal-7273	287	5	segments	segment	NOUN
american_scientific_journal-7273	287	6	it	it	PRON
american_scientific_journal-7273	287	7	is	be	AUX
american_scientific_journal-7273	287	8	not	not	PART
american_scientific_journal-7273	287	9	in	in	ADP
american_scientific_journal-7273	287	10	the	the	DET
american_scientific_journal-7273	287	11	scope	scope	NOUN
american_scientific_journal-7273	287	12	of	of	ADP
american_scientific_journal-7273	287	13	this	this	DET
american_scientific_journal-7273	287	14	work	work	NOUN
american_scientific_journal-7273	287	15	to	to	PART
american_scientific_journal-7273	287	16	discuss	discuss	VERB
american_scientific_journal-7273	287	17	this	this	PRON
american_scientific_journal-7273	287	18	,	,	PUNCT
american_scientific_journal-7273	287	19	but	but	CCONJ
american_scientific_journal-7273	287	20	any	any	DET
american_scientific_journal-7273	287	21	segment	segment	NOUN
american_scientific_journal-7273	287	22	that	that	PRON
american_scientific_journal-7273	287	23	presents	present	VERB
american_scientific_journal-7273	287	24	the	the	DET
american_scientific_journal-7273	287	25	need	need	NOUN
american_scientific_journal-7273	287	26	to	to	PART
american_scientific_journal-7273	287	27	change	change	VERB
american_scientific_journal-7273	287	28	assets	asset	NOUN
american_scientific_journal-7273	287	29	of	of	ADP
american_scientific_journal-7273	287	30	high	high	ADJ
american_scientific_journal-7273	287	31	obsolescence	obsolescence	NOUN
american_scientific_journal-7273	287	32	has	have	VERB
american_scientific_journal-7273	287	33	a	a	DET
american_scientific_journal-7273	287	34	potential	potential	NOUN
american_scientific_journal-7273	287	35	to	to	PART
american_scientific_journal-7273	287	36	follow	follow	VERB
american_scientific_journal-7273	287	37	this	this	DET
american_scientific_journal-7273	287	38	same	same	ADJ
american_scientific_journal-7273	287	39	trend	trend	NOUN
american_scientific_journal-7273	287	40	.	.	PUNCT
american_scientific_journal-7273	288	1	this	this	DET
american_scientific_journal-7273	288	2	fact	fact	NOUN
american_scientific_journal-7273	288	3	already	already	ADV
american_scientific_journal-7273	288	4	occurs	occur	VERB
american_scientific_journal-7273	288	5	for	for	ADP
american_scientific_journal-7273	288	6	computer	computer	NOUN
american_scientific_journal-7273	288	7	equipment	equipment	NOUN
american_scientific_journal-7273	288	8	,	,	PUNCT
american_scientific_journal-7273	288	9	excluded	exclude	VERB
american_scientific_journal-7273	288	10	from	from	ADP
american_scientific_journal-7273	288	11	the	the	DET
american_scientific_journal-7273	288	12	scope	scope	NOUN
american_scientific_journal-7273	288	13	of	of	ADP
american_scientific_journal-7273	288	14	the	the	DET
american_scientific_journal-7273	288	15	standard	standard	NOUN
american_scientific_journal-7273	288	16	for	for	ADP
american_scientific_journal-7273	288	17	less	less	ADJ
american_scientific_journal-7273	288	18	than	than	ADP
american_scientific_journal-7273	288	19	usd	usd	NOUN
american_scientific_journal-7273	288	20	5,000	5,000	NUM
american_scientific_journal-7273	288	21	,	,	PUNCT
american_scientific_journal-7273	288	22	there	there	PRON
american_scientific_journal-7273	288	23	are	be	VERB
american_scientific_journal-7273	288	24	companies	company	NOUN
american_scientific_journal-7273	288	25	in	in	ADP
american_scientific_journal-7273	288	26	the	the	DET
american_scientific_journal-7273	288	27	market	market	NOUN
american_scientific_journal-7273	288	28	that	that	PRON
american_scientific_journal-7273	288	29	have	have	AUX
american_scientific_journal-7273	288	30	specialized	specialize	VERB
american_scientific_journal-7273	288	31	in	in	ADP
american_scientific_journal-7273	288	32	providing	provide	VERB
american_scientific_journal-7273	288	33	computers	computer	NOUN
american_scientific_journal-7273	288	34	through	through	ADP
american_scientific_journal-7273	288	35	an	an	DET
american_scientific_journal-7273	288	36	operational	operational	ADJ
american_scientific_journal-7273	288	37	lease	lease	NOUN
american_scientific_journal-7273	288	38	,	,	PUNCT
american_scientific_journal-7273	288	39	being	be	AUX
american_scientific_journal-7273	288	40	responsible	responsible	ADJ
american_scientific_journal-7273	288	41	for	for	ADP
american_scientific_journal-7273	288	42	maintenance	maintenance	NOUN
american_scientific_journal-7273	288	43	and	and	CCONJ
american_scientific_journal-7273	288	44	collection	collection	NOUN
american_scientific_journal-7273	288	45	of	of	ADP
american_scientific_journal-7273	288	46	equipment	equipment	NOUN
american_scientific_journal-7273	288	47	after	after	ADP
american_scientific_journal-7273	288	48	the	the	DET
american_scientific_journal-7273	288	49	term	term	NOUN
american_scientific_journal-7273	288	50	of	of	ADP
american_scientific_journal-7273	288	51	use	use	NOUN
american_scientific_journal-7273	288	52	.	.	PUNCT
american_scientific_journal-7273	289	1	this	this	DET
american_scientific_journal-7273	289	2	model	model	NOUN
american_scientific_journal-7273	289	3	does	do	AUX
american_scientific_journal-7273	289	4	not	not	PART
american_scientific_journal-7273	289	5	work	work	VERB
american_scientific_journal-7273	289	6	for	for	ADP
american_scientific_journal-7273	289	7	the	the	DET
american_scientific_journal-7273	289	8	assets	asset	NOUN
american_scientific_journal-7273	289	9	of	of	ADP
american_scientific_journal-7273	289	10	higher	high	ADJ
american_scientific_journal-7273	289	11	value	value	NOUN
american_scientific_journal-7273	289	12	,	,	PUNCT
american_scientific_journal-7273	289	13	but	but	CCONJ
american_scientific_journal-7273	289	14	may	may	AUX
american_scientific_journal-7273	289	15	be	be	AUX
american_scientific_journal-7273	289	16	regarded	regard	VERB
american_scientific_journal-7273	289	17	as	as	ADP
american_scientific_journal-7273	289	18	an	an	DET
american_scientific_journal-7273	289	19	intermediate	intermediate	ADJ
american_scientific_journal-7273	289	20	solution	solution	NOUN
american_scientific_journal-7273	289	21	between	between	ADP
american_scientific_journal-7273	289	22	the	the	DET
american_scientific_journal-7273	289	23	lease	lease	NOUN
american_scientific_journal-7273	289	24	and	and	CCONJ
american_scientific_journal-7273	289	25	the	the	DET
american_scientific_journal-7273	289	26	service	service	NOUN
american_scientific_journal-7273	289	27	provision	provision	NOUN
american_scientific_journal-7273	289	28	.	.	PUNCT
american_scientific_journal-7273	290	1	transportation	transportation	NOUN
american_scientific_journal-7273	290	2	segments	segment	NOUN
american_scientific_journal-7273	290	3	should	should	AUX
american_scientific_journal-7273	290	4	be	be	AUX
american_scientific_journal-7273	290	5	the	the	DET
american_scientific_journal-7273	290	6	first	first	ADJ
american_scientific_journal-7273	290	7	to	to	PART
american_scientific_journal-7273	290	8	experience	experience	VERB
american_scientific_journal-7273	290	9	the	the	DET
american_scientific_journal-7273	290	10	pressure	pressure	NOUN
american_scientific_journal-7273	290	11	on	on	ADP
american_scientific_journal-7273	290	12	their	their	PRON
american_scientific_journal-7273	290	13	balance	balance	NOUN
american_scientific_journal-7273	290	14	sheets	sheet	NOUN
american_scientific_journal-7273	290	15	and	and	CCONJ
american_scientific_journal-7273	290	16	should	should	AUX
american_scientific_journal-7273	290	17	search	search	VERB
american_scientific_journal-7273	290	18	for	for	ADP
american_scientific_journal-7273	290	19	more	more	ADV
american_scientific_journal-7273	290	20	efficient	efficient	ADJ
american_scientific_journal-7273	290	21	ways	way	NOUN
american_scientific_journal-7273	290	22	to	to	PART
american_scientific_journal-7273	290	23	use	use	VERB
american_scientific_journal-7273	290	24	the	the	DET
american_scientific_journal-7273	290	25	good	good	NOUN
american_scientific_journal-7273	290	26	,	,	PUNCT
american_scientific_journal-7273	290	27	without	without	ADP
american_scientific_journal-7273	290	28	the	the	DET
american_scientific_journal-7273	290	29	ownership	ownership	NOUN
american_scientific_journal-7273	290	30	or	or	CCONJ
american_scientific_journal-7273	290	31	property	property	NOUN
american_scientific_journal-7273	290	32	.	.	PUNCT
american_scientific_journal-7273	291	1	in	in	ADP
american_scientific_journal-7273	291	2	general	general	ADJ
american_scientific_journal-7273	291	3	,	,	PUNCT
american_scientific_journal-7273	291	4	the	the	DET
american_scientific_journal-7273	291	5	change	change	NOUN
american_scientific_journal-7273	291	6	takes	take	VERB
american_scientific_journal-7273	291	7	place	place	NOUN
american_scientific_journal-7273	291	8	first	first	ADV
american_scientific_journal-7273	291	9	in	in	ADP
american_scientific_journal-7273	291	10	part	part	NOUN
american_scientific_journal-7273	291	11	of	of	ADP
american_scientific_journal-7273	291	12	large	large	ADJ
american_scientific_journal-7273	291	13	company	company	NOUN
american_scientific_journal-7273	291	14	and	and	CCONJ
american_scientific_journal-7273	291	15	then	then	ADV
american_scientific_journal-7273	291	16	gradually	gradually	ADV
american_scientific_journal-7273	291	17	spreads	spread	VERB
american_scientific_journal-7273	291	18	to	to	ADP
american_scientific_journal-7273	291	19	medium	medium	ADJ
american_scientific_journal-7273	291	20	and	and	CCONJ
american_scientific_journal-7273	291	21	small	small	ADJ
american_scientific_journal-7273	291	22	ones	one	NOUN
american_scientific_journal-7273	291	23	.	.	PUNCT
american_scientific_journal-7273	292	1	the	the	DET
american_scientific_journal-7273	292	2	aviation	aviation	NOUN
american_scientific_journal-7273	292	3	segment	segment	NOUN
american_scientific_journal-7273	292	4	already	already	ADV
american_scientific_journal-7273	292	5	presents	present	VERB
american_scientific_journal-7273	292	6	the	the	DET
american_scientific_journal-7273	292	7	merger	merger	NOUN
american_scientific_journal-7273	292	8	between	between	ADP
american_scientific_journal-7273	292	9	companies	company	NOUN
american_scientific_journal-7273	292	10	to	to	PART
american_scientific_journal-7273	292	11	allow	allow	VERB
american_scientific_journal-7273	292	12	the	the	DET
american_scientific_journal-7273	292	13	balance	balance	NOUN
american_scientific_journal-7273	292	14	sheets	sheet	NOUN
american_scientific_journal-7273	292	15	to	to	PART
american_scientific_journal-7273	292	16	support	support	VERB
american_scientific_journal-7273	292	17	the	the	DET
american_scientific_journal-7273	292	18	cost	cost	NOUN
american_scientific_journal-7273	292	19	of	of	ADP
american_scientific_journal-7273	292	20	the	the	DET
american_scientific_journal-7273	292	21	aircrafts	aircraft	NOUN
american_scientific_journal-7273	292	22	that	that	PRON
american_scientific_journal-7273	292	23	were	be	AUX
american_scientific_journal-7273	292	24	mostly	mostly	ADV
american_scientific_journal-7273	292	25	"	"	PUNCT
american_scientific_journal-7273	292	26	acquired	acquire	VERB
american_scientific_journal-7273	292	27	"	"	PUNCT
american_scientific_journal-7273	292	28	through	through	ADP
american_scientific_journal-7273	292	29	operating	operate	VERB
american_scientific_journal-7273	292	30	leasing	leasing	NOUN
american_scientific_journal-7273	292	31	.	.	PUNCT
american_scientific_journal-7273	293	1	logistic	logistic	ADJ
american_scientific_journal-7273	293	2	operators	operator	NOUN
american_scientific_journal-7273	293	3	that	that	PRON
american_scientific_journal-7273	293	4	use	use	VERB
american_scientific_journal-7273	293	5	trains	train	NOUN
american_scientific_journal-7273	293	6	usually	usually	ADV
american_scientific_journal-7273	293	7	looked	look	VERB
american_scientific_journal-7273	293	8	for	for	ADP
american_scientific_journal-7273	293	9	off	off	ADP
american_scientific_journal-7273	293	10	-	-	PUNCT
american_scientific_journal-7273	293	11	balance	balance	NOUN
american_scientific_journal-7273	293	12	sheet	sheet	NOUN
american_scientific_journal-7273	293	13	structures	structure	NOUN
american_scientific_journal-7273	293	14	.	.	PUNCT
american_scientific_journal-7273	294	1	these	these	DET
american_scientific_journal-7273	294	2	two	two	NUM
american_scientific_journal-7273	294	3	segments	segment	NOUN
american_scientific_journal-7273	294	4	present	present	VERB
american_scientific_journal-7273	294	5	a	a	DET
american_scientific_journal-7273	294	6	common	common	ADJ
american_scientific_journal-7273	294	7	characteristic	characteristic	NOUN
american_scientific_journal-7273	294	8	that	that	PRON
american_scientific_journal-7273	294	9	is	be	AUX
american_scientific_journal-7273	294	10	the	the	DET
american_scientific_journal-7273	294	11	concentration	concentration	NOUN
american_scientific_journal-7273	294	12	in	in	ADP
american_scientific_journal-7273	294	13	a	a	DET
american_scientific_journal-7273	294	14	few	few	ADJ
american_scientific_journal-7273	294	15	companies	company	NOUN
american_scientific_journal-7273	294	16	.	.	PUNCT
american_scientific_journal-7273	295	1	the	the	DET
american_scientific_journal-7273	295	2	transportation	transportation	NOUN
american_scientific_journal-7273	295	3	with	with	ADP
american_scientific_journal-7273	295	4	trucks	truck	NOUN
american_scientific_journal-7273	295	5	and	and	CCONJ
american_scientific_journal-7273	295	6	rental	rental	NOUN
american_scientific_journal-7273	295	7	companies	company	NOUN
american_scientific_journal-7273	295	8	are	be	AUX
american_scientific_journal-7273	295	9	much	much	ADV
american_scientific_journal-7273	295	10	pulverized	pulverize	VERB
american_scientific_journal-7273	295	11	markets	market	NOUN
american_scientific_journal-7273	295	12	,	,	PUNCT
american_scientific_journal-7273	295	13	in	in	ADP
american_scientific_journal-7273	295	14	which	which	PRON
american_scientific_journal-7273	295	15	there	there	PRON
american_scientific_journal-7273	295	16	is	be	VERB
american_scientific_journal-7273	295	17	a	a	DET
american_scientific_journal-7273	295	18	movement	movement	NOUN
american_scientific_journal-7273	295	19	of	of	ADP
american_scientific_journal-7273	295	20	consolidation	consolidation	NOUN
american_scientific_journal-7273	295	21	in	in	ADP
american_scientific_journal-7273	295	22	the	the	DET
american_scientific_journal-7273	295	23	rental	rental	ADJ
american_scientific_journal-7273	295	24	companies	company	NOUN
american_scientific_journal-7273	295	25	and	and	CCONJ
american_scientific_journal-7273	295	26	the	the	DET
american_scientific_journal-7273	295	27	large	large	ADJ
american_scientific_journal-7273	295	28	carriers	carrier	NOUN
american_scientific_journal-7273	295	29	should	should	AUX
american_scientific_journal-7273	295	30	present	present	VERB
american_scientific_journal-7273	295	31	a	a	DET
american_scientific_journal-7273	295	32	similar	similar	ADJ
american_scientific_journal-7273	295	33	behavior	behavior	NOUN
american_scientific_journal-7273	295	34	to	to	ADP
american_scientific_journal-7273	295	35	the	the	DET
american_scientific_journal-7273	295	36	mining	mining	NOUN
american_scientific_journal-7273	295	37	segment	segment	NOUN
american_scientific_journal-7273	295	38	.	.	PUNCT
american_scientific_journal-7273	296	1	in	in	ADP
american_scientific_journal-7273	296	2	a	a	DET
american_scientific_journal-7273	296	3	scenario	scenario	NOUN
american_scientific_journal-7273	296	4	where	where	SCONJ
american_scientific_journal-7273	296	5	everything	everything	PRON
american_scientific_journal-7273	296	6	between	between	ADP
american_scientific_journal-7273	296	7	the	the	DET
american_scientific_journal-7273	296	8	factory	factory	NOUN
american_scientific_journal-7273	296	9	and	and	CCONJ
american_scientific_journal-7273	296	10	the	the	DET
american_scientific_journal-7273	296	11	user	user	NOUN
american_scientific_journal-7273	296	12	is	be	AUX
american_scientific_journal-7273	296	13	waste	waste	NOUN
american_scientific_journal-7273	296	14	and	and	CCONJ
american_scientific_journal-7273	296	15	cost	cost	NOUN
american_scientific_journal-7273	296	16	,	,	PUNCT
american_scientific_journal-7273	296	17	the	the	DET
american_scientific_journal-7273	296	18	trend	trend	NOUN
american_scientific_journal-7273	296	19	of	of	ADP
american_scientific_journal-7273	296	20	the	the	DET
american_scientific_journal-7273	296	21	automobile	automobile	NOUN
american_scientific_journal-7273	296	22	industries	industry	NOUN
american_scientific_journal-7273	296	23	that	that	PRON
american_scientific_journal-7273	296	24	offer	offer	VERB
american_scientific_journal-7273	296	25	a	a	DET
american_scientific_journal-7273	296	26	service	service	NOUN
american_scientific_journal-7273	296	27	of	of	ADP
american_scientific_journal-7273	296	28	exchange	exchange	NOUN
american_scientific_journal-7273	296	29	of	of	ADP
american_scientific_journal-7273	296	30	goods	good	NOUN
american_scientific_journal-7273	296	31	without	without	ADP
american_scientific_journal-7273	296	32	acquisition	acquisition	NOUN
american_scientific_journal-7273	296	33	already	already	ADV
american_scientific_journal-7273	296	34	presents	present	VERB
american_scientific_journal-7273	296	35	a	a	DET
american_scientific_journal-7273	296	36	clear	clear	ADJ
american_scientific_journal-7273	296	37	solution	solution	NOUN
american_scientific_journal-7273	296	38	.	.	PUNCT
american_scientific_journal-7273	297	1	it	it	PRON
american_scientific_journal-7273	297	2	uses	use	VERB
american_scientific_journal-7273	297	3	resale	resale	NOUN
american_scientific_journal-7273	297	4	as	as	ADP
american_scientific_journal-7273	297	5	an	an	DET
american_scientific_journal-7273	297	6	asset	asset	NOUN
american_scientific_journal-7273	297	7	manager	manager	NOUN
american_scientific_journal-7273	297	8	in	in	ADP
american_scientific_journal-7273	297	9	the	the	DET
american_scientific_journal-7273	297	10	first	first	ADJ
american_scientific_journal-7273	297	11	use	use	NOUN
american_scientific_journal-7273	297	12	of	of	ADP
american_scientific_journal-7273	297	13	the	the	DET
american_scientific_journal-7273	297	14	car	car	NOUN
american_scientific_journal-7273	297	15	and	and	CCONJ
american_scientific_journal-7273	297	16	fosters	foster	VERB
american_scientific_journal-7273	297	17	the	the	DET
american_scientific_journal-7273	297	18	second	second	ADJ
american_scientific_journal-7273	297	19	-	-	PUNCT
american_scientific_journal-7273	297	20	hand	hand	NOUN
american_scientific_journal-7273	297	21	car	car	NOUN
american_scientific_journal-7273	297	22	market	market	NOUN
american_scientific_journal-7273	297	23	under	under	ADP
american_scientific_journal-7273	297	24	known	know	VERB
american_scientific_journal-7273	297	25	conditions	condition	NOUN
american_scientific_journal-7273	297	26	of	of	ADP
american_scientific_journal-7273	297	27	use	use	NOUN
american_scientific_journal-7273	297	28	.	.	PUNCT
american_scientific_journal-7273	298	1	toyota	toyota	PROPN
american_scientific_journal-7273	298	2	,	,	PUNCT
american_scientific_journal-7273	298	3	mercedes	mercedes	PROPN
american_scientific_journal-7273	298	4	benz	benz	PROPN
american_scientific_journal-7273	298	5	,	,	PUNCT
american_scientific_journal-7273	298	6	bmw	bmw	PROPN
american_scientific_journal-7273	298	7	,	,	PUNCT
american_scientific_journal-7273	298	8	and	and	CCONJ
american_scientific_journal-7273	298	9	some	some	DET
american_scientific_journal-7273	298	10	rental	rental	ADJ
american_scientific_journal-7273	298	11	companies	company	NOUN
american_scientific_journal-7273	298	12	already	already	ADV
american_scientific_journal-7273	298	13	offer	offer	VERB
american_scientific_journal-7273	298	14	this	this	DET
american_scientific_journal-7273	298	15	type	type	NOUN
american_scientific_journal-7273	298	16	of	of	ADP
american_scientific_journal-7273	298	17	service	service	NOUN
american_scientific_journal-7273	298	18	.	.	PUNCT
american_scientific_journal-7273	299	1	american	american	ADJ
american_scientific_journal-7273	299	2	academic	academic	ADJ
american_scientific_journal-7273	299	3	scientific	scientific	ADJ
american_scientific_journal-7273	299	4	research	research	NOUN
american_scientific_journal-7273	299	5	journal	journal	NOUN
american_scientific_journal-7273	299	6	for	for	ADP
american_scientific_journal-7273	299	7	engineering	engineering	NOUN
american_scientific_journal-7273	299	8	,	,	PUNCT
american_scientific_journal-7273	299	9	technology	technology	NOUN
american_scientific_journal-7273	299	10	,	,	PUNCT
american_scientific_journal-7273	299	11	and	and	CCONJ
american_scientific_journal-7273	299	12	sciences	science	NOUN
american_scientific_journal-7273	299	13	(	(	PUNCT
american_scientific_journal-7273	299	14	asrjets	asrjet	NOUN
american_scientific_journal-7273	299	15	)	)	PUNCT
american_scientific_journal-7273	299	16	(	(	PUNCT
american_scientific_journal-7273	299	17	2022)volume	2022)volume	NUM
american_scientific_journal-7273	299	18	85,no	85,no	PROPN
american_scientific_journal-7273	299	19	1	1	NUM
american_scientific_journal-7273	299	20	,	,	PUNCT
american_scientific_journal-7273	299	21	pp	pp	ADV
american_scientific_journal-7273	299	22	116	116	NUM
american_scientific_journal-7273	299	23	-	-	SYM
american_scientific_journal-7273	299	24	143	143	NUM
american_scientific_journal-7273	299	25	141	141	NUM
american_scientific_journal-7273	299	26	5.2.4	5.2.4	NUM
american_scientific_journal-7273	299	27	impacts	impact	NOUN
american_scientific_journal-7273	299	28	for	for	ADP
american_scientific_journal-7273	299	29	society	society	NOUN
american_scientific_journal-7273	299	30	the	the	DET
american_scientific_journal-7273	299	31	imposed	impose	VERB
american_scientific_journal-7273	299	32	change	change	NOUN
american_scientific_journal-7273	299	33	brings	bring	VERB
american_scientific_journal-7273	299	34	to	to	ADP
american_scientific_journal-7273	299	35	the	the	DET
american_scientific_journal-7273	299	36	balance	balance	NOUN
american_scientific_journal-7273	299	37	sheet	sheet	NOUN
american_scientific_journal-7273	299	38	the	the	DET
american_scientific_journal-7273	299	39	assets	asset	NOUN
american_scientific_journal-7273	299	40	that	that	PRON
american_scientific_journal-7273	299	41	the	the	DET
american_scientific_journal-7273	299	42	companies	company	NOUN
american_scientific_journal-7273	299	43	use	use	VERB
american_scientific_journal-7273	299	44	,	,	PUNCT
american_scientific_journal-7273	299	45	a	a	DET
american_scientific_journal-7273	299	46	first	first	ADJ
american_scientific_journal-7273	299	47	impact	impact	NOUN
american_scientific_journal-7273	299	48	for	for	ADP
american_scientific_journal-7273	299	49	the	the	DET
american_scientific_journal-7273	299	50	society	society	NOUN
american_scientific_journal-7273	299	51	is	be	AUX
american_scientific_journal-7273	299	52	to	to	PART
american_scientific_journal-7273	299	53	have	have	VERB
american_scientific_journal-7273	299	54	financial	financial	ADJ
american_scientific_journal-7273	299	55	statements	statement	NOUN
american_scientific_journal-7273	299	56	more	more	ADV
american_scientific_journal-7273	299	57	compatible	compatible	ADJ
american_scientific_journal-7273	299	58	with	with	ADP
american_scientific_journal-7273	299	59	the	the	DET
american_scientific_journal-7273	299	60	activities	activity	NOUN
american_scientific_journal-7273	299	61	of	of	ADP
american_scientific_journal-7273	299	62	the	the	DET
american_scientific_journal-7273	299	63	companies	company	NOUN
american_scientific_journal-7273	299	64	,	,	PUNCT
american_scientific_journal-7273	299	65	allowing	allow	VERB
american_scientific_journal-7273	299	66	a	a	DET
american_scientific_journal-7273	299	67	better	well	ADJ
american_scientific_journal-7273	299	68	assessment	assessment	NOUN
american_scientific_journal-7273	299	69	of	of	ADP
american_scientific_journal-7273	299	70	risk	risk	NOUN
american_scientific_journal-7273	299	71	and	and	CCONJ
american_scientific_journal-7273	299	72	allocation	allocation	NOUN
american_scientific_journal-7273	299	73	of	of	ADP
american_scientific_journal-7273	299	74	resources	resource	NOUN
american_scientific_journal-7273	299	75	.	.	PUNCT
american_scientific_journal-7273	300	1	a	a	DET
american_scientific_journal-7273	300	2	second	second	ADJ
american_scientific_journal-7273	300	3	change	change	NOUN
american_scientific_journal-7273	300	4	is	be	AUX
american_scientific_journal-7273	300	5	the	the	DET
american_scientific_journal-7273	300	6	possibility	possibility	NOUN
american_scientific_journal-7273	300	7	of	of	ADP
american_scientific_journal-7273	300	8	a	a	DET
american_scientific_journal-7273	300	9	new	new	ADJ
american_scientific_journal-7273	300	10	service	service	NOUN
american_scientific_journal-7273	300	11	model	model	NOUN
american_scientific_journal-7273	300	12	in	in	ADP
american_scientific_journal-7273	300	13	line	line	NOUN
american_scientific_journal-7273	300	14	with	with	ADP
american_scientific_journal-7273	300	15	the	the	DET
american_scientific_journal-7273	300	16	world	world	NOUN
american_scientific_journal-7273	300	17	trend	trend	NOUN
american_scientific_journal-7273	300	18	of	of	ADP
american_scientific_journal-7273	300	19	use	use	NOUN
american_scientific_journal-7273	300	20	and	and	CCONJ
american_scientific_journal-7273	300	21	not	not	PART
american_scientific_journal-7273	300	22	ownership	ownership	NOUN
american_scientific_journal-7273	300	23	of	of	ADP
american_scientific_journal-7273	300	24	the	the	DET
american_scientific_journal-7273	300	25	good	good	NOUN
american_scientific_journal-7273	300	26	.	.	PUNCT
american_scientific_journal-7273	301	1	this	this	DET
american_scientific_journal-7273	301	2	model	model	NOUN
american_scientific_journal-7273	301	3	has	have	VERB
american_scientific_journal-7273	301	4	several	several	ADJ
american_scientific_journal-7273	301	5	impacts	impact	NOUN
american_scientific_journal-7273	301	6	,	,	PUNCT
american_scientific_journal-7273	301	7	from	from	ADP
american_scientific_journal-7273	301	8	new	new	ADJ
american_scientific_journal-7273	301	9	channels	channel	NOUN
american_scientific_journal-7273	301	10	,	,	PUNCT
american_scientific_journal-7273	301	11	new	new	ADJ
american_scientific_journal-7273	301	12	companies	company	NOUN
american_scientific_journal-7273	301	13	or	or	CCONJ
american_scientific_journal-7273	301	14	consolidation	consolidation	NOUN
american_scientific_journal-7273	301	15	of	of	ADP
american_scientific_journal-7273	301	16	the	the	DET
american_scientific_journal-7273	301	17	existing	exist	VERB
american_scientific_journal-7273	301	18	ones	one	NOUN
american_scientific_journal-7273	301	19	for	for	ADP
american_scientific_journal-7273	301	20	providing	provide	VERB
american_scientific_journal-7273	301	21	asset	asset	NOUN
american_scientific_journal-7273	301	22	management	management	NOUN
american_scientific_journal-7273	301	23	integration	integration	NOUN
american_scientific_journal-7273	301	24	,	,	PUNCT
american_scientific_journal-7273	301	25	to	to	ADP
american_scientific_journal-7273	301	26	models	model	NOUN
american_scientific_journal-7273	301	27	of	of	ADP
american_scientific_journal-7273	301	28	direct	direct	ADJ
american_scientific_journal-7273	301	29	investment	investment	NOUN
american_scientific_journal-7273	301	30	of	of	ADP
american_scientific_journal-7273	301	31	individuals	individual	NOUN
american_scientific_journal-7273	301	32	in	in	ADP
american_scientific_journal-7273	301	33	the	the	DET
american_scientific_journal-7273	301	34	financing	financing	NOUN
american_scientific_journal-7273	301	35	of	of	ADP
american_scientific_journal-7273	301	36	companies	company	NOUN
american_scientific_journal-7273	301	37	through	through	ADP
american_scientific_journal-7273	301	38	investment	investment	NOUN
american_scientific_journal-7273	301	39	funds	fund	NOUN
american_scientific_journal-7273	301	40	that	that	PRON
american_scientific_journal-7273	301	41	will	will	AUX
american_scientific_journal-7273	301	42	be	be	AUX
american_scientific_journal-7273	301	43	the	the	DET
american_scientific_journal-7273	301	44	new	new	ADJ
american_scientific_journal-7273	301	45	asset	asset	NOUN
american_scientific_journal-7273	301	46	managers	manager	NOUN
american_scientific_journal-7273	301	47	and	and	CCONJ
american_scientific_journal-7273	301	48	service	service	NOUN
american_scientific_journal-7273	301	49	providers	provider	NOUN
american_scientific_journal-7273	301	50	.	.	PUNCT
american_scientific_journal-7273	302	1	another	another	DET
american_scientific_journal-7273	302	2	benefit	benefit	NOUN
american_scientific_journal-7273	302	3	not	not	PART
american_scientific_journal-7273	302	4	so	so	ADV
american_scientific_journal-7273	302	5	explicit	explicit	ADJ
american_scientific_journal-7273	302	6	and	and	CCONJ
american_scientific_journal-7273	302	7	that	that	SCONJ
american_scientific_journal-7273	302	8	large	large	ADJ
american_scientific_journal-7273	302	9	asset	asset	NOUN
american_scientific_journal-7273	302	10	managers	manager	NOUN
american_scientific_journal-7273	302	11	will	will	AUX
american_scientific_journal-7273	302	12	have	have	VERB
american_scientific_journal-7273	302	13	greater	great	ADJ
american_scientific_journal-7273	302	14	control	control	NOUN
american_scientific_journal-7273	302	15	over	over	ADP
american_scientific_journal-7273	302	16	maintenance	maintenance	NOUN
american_scientific_journal-7273	302	17	on	on	ADP
american_scientific_journal-7273	302	18	assets	asset	NOUN
american_scientific_journal-7273	302	19	optimizing	optimize	VERB
american_scientific_journal-7273	302	20	their	their	PRON
american_scientific_journal-7273	302	21	use	use	NOUN
american_scientific_journal-7273	302	22	and	and	CCONJ
american_scientific_journal-7273	302	23	taking	take	VERB
american_scientific_journal-7273	302	24	better	well	ADJ
american_scientific_journal-7273	302	25	care	care	NOUN
american_scientific_journal-7273	302	26	of	of	ADP
american_scientific_journal-7273	302	27	maintenance	maintenance	NOUN
american_scientific_journal-7273	302	28	with	with	ADP
american_scientific_journal-7273	302	29	relevant	relevant	ADJ
american_scientific_journal-7273	302	30	environmental	environmental	ADJ
american_scientific_journal-7273	302	31	impacts	impact	NOUN
american_scientific_journal-7273	302	32	with	with	ADP
american_scientific_journal-7273	302	33	the	the	DET
american_scientific_journal-7273	302	34	reduction	reduction	NOUN
american_scientific_journal-7273	302	35	of	of	ADP
american_scientific_journal-7273	302	36	idleness	idleness	NOUN
american_scientific_journal-7273	302	37	and	and	CCONJ
american_scientific_journal-7273	302	38	increased	increase	VERB
american_scientific_journal-7273	302	39	energy	energy	NOUN
american_scientific_journal-7273	302	40	efficiency	efficiency	NOUN
american_scientific_journal-7273	302	41	if	if	SCONJ
american_scientific_journal-7273	302	42	we	we	PRON
american_scientific_journal-7273	302	43	look	look	VERB
american_scientific_journal-7273	302	44	at	at	ADP
american_scientific_journal-7273	302	45	the	the	DET
american_scientific_journal-7273	302	46	system	system	NOUN
american_scientific_journal-7273	302	47	as	as	ADP
american_scientific_journal-7273	302	48	a	a	DET
american_scientific_journal-7273	302	49	whole	whole	NOUN
american_scientific_journal-7273	302	50	.	.	PUNCT
american_scientific_journal-7273	303	1	6	6	X
american_scientific_journal-7273	303	2	.	.	X
american_scientific_journal-7273	303	3	research	research	NOUN
american_scientific_journal-7273	303	4	limitations	limitation	NOUN
american_scientific_journal-7273	303	5	scope	scope	NOUN
american_scientific_journal-7273	303	6	:	:	PUNCT
american_scientific_journal-7273	303	7	mining	mining	NOUN
american_scientific_journal-7273	303	8	industry	industry	NOUN
american_scientific_journal-7273	303	9	–	–	PUNCT
american_scientific_journal-7273	303	10	although	although	SCONJ
american_scientific_journal-7273	303	11	mining	mining	NOUN
american_scientific_journal-7273	303	12	industry	industry	NOUN
american_scientific_journal-7273	303	13	was	be	AUX
american_scientific_journal-7273	303	14	one	one	NUM
american_scientific_journal-7273	303	15	of	of	ADP
american_scientific_journal-7273	303	16	the	the	DET
american_scientific_journal-7273	303	17	most	most	ADV
american_scientific_journal-7273	303	18	impacted	impact	VERB
american_scientific_journal-7273	303	19	by	by	ADP
american_scientific_journal-7273	303	20	ifrs	ifrs	PROPN
american_scientific_journal-7273	303	21	16	16	NUM
american_scientific_journal-7273	303	22	,	,	PUNCT
american_scientific_journal-7273	303	23	there	there	PRON
american_scientific_journal-7273	303	24	are	be	VERB
american_scientific_journal-7273	303	25	more	more	ADJ
american_scientific_journal-7273	303	26	industries	industry	NOUN
american_scientific_journal-7273	303	27	impacted	impact	VERB
american_scientific_journal-7273	303	28	by	by	ADP
american_scientific_journal-7273	303	29	this	this	DET
american_scientific_journal-7273	303	30	accounting	accounting	NOUN
american_scientific_journal-7273	303	31	standard	standard	NOUN
american_scientific_journal-7273	303	32	,	,	PUNCT
american_scientific_journal-7273	303	33	especially	especially	ADV
american_scientific_journal-7273	303	34	with	with	ADP
american_scientific_journal-7273	303	35	a	a	DET
american_scientific_journal-7273	303	36	low	low	ADJ
american_scientific_journal-7273	303	37	depreciation	depreciation	NOUN
american_scientific_journal-7273	303	38	asset	asset	NOUN
american_scientific_journal-7273	303	39	as	as	ADP
american_scientific_journal-7273	303	40	real	real	ADJ
american_scientific_journal-7273	303	41	stare	stare	NOUN
american_scientific_journal-7273	303	42	and	and	CCONJ
american_scientific_journal-7273	303	43	oil	oil	NOUN
american_scientific_journal-7273	303	44	and	and	CCONJ
american_scientific_journal-7273	303	45	gas	gas	NOUN
american_scientific_journal-7273	303	46	[	[	X
american_scientific_journal-7273	303	47	8	8	NUM
american_scientific_journal-7273	303	48	]	]	PUNCT
american_scientific_journal-7273	303	49	.	.	PUNCT
american_scientific_journal-7273	304	1	stock	stock	NOUN
american_scientific_journal-7273	304	2	markets	market	NOUN
american_scientific_journal-7273	304	3	:	:	PUNCT
american_scientific_journal-7273	304	4	study	study	NOUN
american_scientific_journal-7273	304	5	was	be	AUX
american_scientific_journal-7273	304	6	based	base	VERB
american_scientific_journal-7273	304	7	on	on	ADP
american_scientific_journal-7273	304	8	sydney	sydney	PROPN
american_scientific_journal-7273	304	9	,	,	PUNCT
american_scientific_journal-7273	304	10	london	london	PROPN
american_scientific_journal-7273	304	11	and	and	CCONJ
american_scientific_journal-7273	304	12	toronto	toronto	PROPN
american_scientific_journal-7273	304	13	stock	stock	PROPN
american_scientific_journal-7273	304	14	exchange	exchange	PROPN
american_scientific_journal-7273	304	15	,	,	PUNCT
american_scientific_journal-7273	304	16	current	current	ADJ
american_scientific_journal-7273	304	17	markets	market	NOUN
american_scientific_journal-7273	304	18	with	with	ADP
american_scientific_journal-7273	304	19	more	more	ADJ
american_scientific_journal-7273	304	20	mining	mining	NOUN
american_scientific_journal-7273	304	21	industry	industry	NOUN
american_scientific_journal-7273	304	22	influence	influence	NOUN
american_scientific_journal-7273	304	23	[	[	X
american_scientific_journal-7273	304	24	17	17	NUM
american_scientific_journal-7273	304	25	]	]	PUNCT
american_scientific_journal-7273	304	26	.	.	PUNCT
american_scientific_journal-7273	305	1	data	datum	NOUN
american_scientific_journal-7273	305	2	stratification	stratification	NOUN
american_scientific_journal-7273	305	3	:	:	PUNCT
american_scientific_journal-7273	305	4	with	with	ADP
american_scientific_journal-7273	305	5	criticisms	criticism	NOUN
american_scientific_journal-7273	305	6	of	of	ADP
american_scientific_journal-7273	305	7	ifrs	ifrs	PROPN
american_scientific_journal-7273	305	8	[	[	X
american_scientific_journal-7273	305	9	12,13,16	12,13,16	NUM
american_scientific_journal-7273	305	10	]	]	PUNCT
american_scientific_journal-7273	305	11	,	,	PUNCT
american_scientific_journal-7273	305	12	they	they	PRON
american_scientific_journal-7273	305	13	point	point	VERB
american_scientific_journal-7273	305	14	out	out	ADP
american_scientific_journal-7273	305	15	that	that	SCONJ
american_scientific_journal-7273	305	16	the	the	DET
american_scientific_journal-7273	305	17	low	low	ADJ
american_scientific_journal-7273	305	18	quality	quality	NOUN
american_scientific_journal-7273	305	19	of	of	ADP
american_scientific_journal-7273	305	20	professionals	professional	NOUN
american_scientific_journal-7273	305	21	,	,	PUNCT
american_scientific_journal-7273	305	22	education	education	NOUN
american_scientific_journal-7273	305	23	and	and	CCONJ
american_scientific_journal-7273	305	24	inefficient	inefficient	ADJ
american_scientific_journal-7273	305	25	control	control	NOUN
american_scientific_journal-7273	305	26	bodies	body	NOUN
american_scientific_journal-7273	305	27	can	can	AUX
american_scientific_journal-7273	305	28	influence	influence	VERB
american_scientific_journal-7273	305	29	the	the	DET
american_scientific_journal-7273	305	30	quality	quality	NOUN
american_scientific_journal-7273	305	31	of	of	ADP
american_scientific_journal-7273	305	32	accounting	accounting	NOUN
american_scientific_journal-7273	305	33	information	information	NOUN
american_scientific_journal-7273	305	34	,	,	PUNCT
american_scientific_journal-7273	305	35	[	[	X
american_scientific_journal-7273	305	36	15	15	NUM
american_scientific_journal-7273	305	37	]	]	PUNCT
american_scientific_journal-7273	305	38	points	point	VERB
american_scientific_journal-7273	305	39	out	out	ADP
american_scientific_journal-7273	305	40	that	that	SCONJ
american_scientific_journal-7273	305	41	local	local	ADJ
american_scientific_journal-7273	305	42	laws	law	NOUN
american_scientific_journal-7273	305	43	change	change	VERB
american_scientific_journal-7273	305	44	the	the	DET
american_scientific_journal-7273	305	45	effects	effect	NOUN
american_scientific_journal-7273	305	46	of	of	ADP
american_scientific_journal-7273	305	47	the	the	DET
american_scientific_journal-7273	305	48	standard	standard	NOUN
american_scientific_journal-7273	305	49	.	.	PUNCT
american_scientific_journal-7273	306	1	market	market	NOUN
american_scientific_journal-7273	306	2	dynamics	dynamic	NOUN
american_scientific_journal-7273	306	3	:	:	PUNCT
american_scientific_journal-7273	306	4	development	development	NOUN
american_scientific_journal-7273	306	5	of	of	ADP
american_scientific_journal-7273	306	6	leasing	leasing	NOUN
american_scientific_journal-7273	306	7	and	and	CCONJ
american_scientific_journal-7273	306	8	rental	rental	ADJ
american_scientific_journal-7273	306	9	operations	operation	NOUN
american_scientific_journal-7273	306	10	after	after	ADP
american_scientific_journal-7273	306	11	the	the	DET
american_scientific_journal-7273	306	12	implementation	implementation	NOUN
american_scientific_journal-7273	306	13	of	of	ADP
american_scientific_journal-7273	306	14	ifrs16	ifrs16	NOUN
american_scientific_journal-7273	306	15	,	,	PUNCT
american_scientific_journal-7273	306	16	the	the	DET
american_scientific_journal-7273	306	17	change	change	NOUN
american_scientific_journal-7273	306	18	in	in	ADP
american_scientific_journal-7273	306	19	the	the	DET
american_scientific_journal-7273	306	20	registration	registration	NOUN
american_scientific_journal-7273	306	21	of	of	ADP
american_scientific_journal-7273	306	22	operations	operation	NOUN
american_scientific_journal-7273	306	23	has	have	VERB
american_scientific_journal-7273	306	24	impacts	impact	NOUN
american_scientific_journal-7273	306	25	on	on	ADP
american_scientific_journal-7273	306	26	the	the	DET
american_scientific_journal-7273	306	27	segment	segment	NOUN
american_scientific_journal-7273	306	28	chain	chain	NOUN
american_scientific_journal-7273	306	29	,	,	PUNCT
american_scientific_journal-7273	306	30	analyze	analyze	VERB
american_scientific_journal-7273	306	31	the	the	DET
american_scientific_journal-7273	306	32	impact	impact	NOUN
american_scientific_journal-7273	306	33	of	of	ADP
american_scientific_journal-7273	306	34	the	the	DET
american_scientific_journal-7273	306	35	standard	standard	NOUN
american_scientific_journal-7273	306	36	on	on	ADP
american_scientific_journal-7273	306	37	mining	mining	NOUN
american_scientific_journal-7273	306	38	equipment	equipment	NOUN
american_scientific_journal-7273	306	39	leasing	leasing	NOUN
american_scientific_journal-7273	306	40	companies	company	NOUN
american_scientific_journal-7273	306	41	,	,	PUNCT
american_scientific_journal-7273	306	42	observing	observe	VERB
american_scientific_journal-7273	306	43	consolidations	consolidation	NOUN
american_scientific_journal-7273	306	44	and	and	CCONJ
american_scientific_journal-7273	306	45	market	market	NOUN
american_scientific_journal-7273	306	46	positioning	positioning	NOUN
american_scientific_journal-7273	306	47	after	after	ADP
american_scientific_journal-7273	306	48	consolidation	consolidation	NOUN
american_scientific_journal-7273	306	49	of	of	ADP
american_scientific_journal-7273	306	50	the	the	DET
american_scientific_journal-7273	306	51	amendments	amendment	NOUN
american_scientific_journal-7273	306	52	generated	generate	VERB
american_scientific_journal-7273	306	53	by	by	ADP
american_scientific_journal-7273	306	54	ifrs	ifrs	PROPN
american_scientific_journal-7273	306	55	16	16	NUM
american_scientific_journal-7273	306	56	.	.	PUNCT
american_scientific_journal-7273	307	1	references	reference	NOUN
american_scientific_journal-7273	307	2	[	[	X
american_scientific_journal-7273	307	3	1	1	NUM
american_scientific_journal-7273	307	4	]	]	PUNCT
american_scientific_journal-7273	307	5	.	.	PUNCT
american_scientific_journal-7273	308	1	arbidane	arbidane	PROPN
american_scientific_journal-7273	308	2	,	,	PUNCT
american_scientific_journal-7273	308	3	i.	i.	PROPN
american_scientific_journal-7273	308	4	,	,	PUNCT
american_scientific_journal-7273	308	5	&	&	CCONJ
american_scientific_journal-7273	308	6	puzule	puzule	NOUN
american_scientific_journal-7273	308	7	,	,	PUNCT
american_scientific_journal-7273	308	8	a.	a.	NOUN
american_scientific_journal-7273	308	9	(	(	PUNCT
american_scientific_journal-7273	308	10	2019	2019	NUM
american_scientific_journal-7273	308	11	)	)	PUNCT
american_scientific_journal-7273	308	12	.	.	PUNCT
american_scientific_journal-7273	309	1	problems	problem	NOUN
american_scientific_journal-7273	309	2	and	and	CCONJ
american_scientific_journal-7273	309	3	solutions	solution	NOUN
american_scientific_journal-7273	309	4	for	for	ADP
american_scientific_journal-7273	309	5	lease	lease	NOUN
american_scientific_journal-7273	309	6	valuation	valuation	NOUN
american_scientific_journal-7273	309	7	and	and	CCONJ
american_scientific_journal-7273	309	8	accounting	accounting	NOUN
american_scientific_journal-7273	309	9	in	in	ADP
american_scientific_journal-7273	309	10	latvia	latvia	PROPN
american_scientific_journal-7273	309	11	.	.	PUNCT
american_scientific_journal-7273	310	1	scientific	scientific	ADJ
american_scientific_journal-7273	310	2	journal	journal	PROPN
american_scientific_journal-7273	310	3	of	of	ADP
american_scientific_journal-7273	310	4	polonia	polonia	PROPN
american_scientific_journal-7273	310	5	university	university	PROPN
american_scientific_journal-7273	310	6	,	,	PUNCT
american_scientific_journal-7273	310	7	33(2	33(2	NUM
american_scientific_journal-7273	310	8	)	)	PUNCT
american_scientific_journal-7273	310	9	,	,	PUNCT
american_scientific_journal-7273	310	10	11	11	NUM
american_scientific_journal-7273	310	11	-	-	SYM
american_scientific_journal-7273	310	12	18	18	NUM
american_scientific_journal-7273	310	13	[	[	X
american_scientific_journal-7273	310	14	2	2	NUM
american_scientific_journal-7273	310	15	]	]	PUNCT
american_scientific_journal-7273	310	16	.	.	PUNCT
american_scientific_journal-7273	311	1	de	de	X
american_scientific_journal-7273	311	2	camargos	camargos	PROPN
american_scientific_journal-7273	311	3	,	,	PUNCT
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american_scientific_journal-7273	311	6	,	,	PUNCT
american_scientific_journal-7273	311	7	&	&	CCONJ
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american_scientific_journal-7273	311	9	,	,	PUNCT
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american_scientific_journal-7273	311	12	(	(	PUNCT
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american_scientific_journal-7273	311	14	)	)	PUNCT
american_scientific_journal-7273	311	15	.	.	PUNCT
american_scientific_journal-7273	312	1	eficiência	eficiência	PROPN
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american_scientific_journal-7273	312	3	do	do	AUX
american_scientific_journal-7273	312	4	mercado	mercado	X
american_scientific_journal-7273	312	5	de	de	X
american_scientific_journal-7273	312	6	capitais	capitais	PROPN
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american_scientific_journal-7273	312	9	-	-	PUNCT
american_scientific_journal-7273	312	10	plano	plano	PROPN
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american_scientific_journal-7273	312	12	:	:	PUNCT
american_scientific_journal-7273	312	13	um	um	INTJ
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american_scientific_journal-7273	312	17	dos	dos	X
american_scientific_journal-7273	312	18	anúncios	anúncios	PROPN
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american_scientific_journal-7273	312	20	fusões	fusões	PROPN
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american_scientific_journal-7273	312	23	.	.	PUNCT
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american_scientific_journal-7273	313	2	de	de	ADP
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american_scientific_journal-7273	313	4	-	-	PUNCT
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american_scientific_journal-7273	313	6	,	,	PUNCT
american_scientific_journal-7273	313	7	41(1	41(1	NUM
american_scientific_journal-7273	313	8	)	)	PUNCT
american_scientific_journal-7273	313	9	,	,	PUNCT
american_scientific_journal-7273	313	10	43	43	NUM
american_scientific_journal-7273	313	11	-	-	SYM
american_scientific_journal-7273	313	12	58	58	NUM
american_scientific_journal-7273	314	1	[	[	X
american_scientific_journal-7273	314	2	3	3	NUM
american_scientific_journal-7273	314	3	]	]	PUNCT
american_scientific_journal-7273	314	4	.	.	PUNCT
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american_scientific_journal-7273	315	2	,	,	PUNCT
american_scientific_journal-7273	315	3	j.	j.	PROPN
american_scientific_journal-7273	315	4	y.	y.	PROPN
american_scientific_journal-7273	315	5	(	(	PUNCT
american_scientific_journal-7273	315	6	1997	1997	NUM
american_scientific_journal-7273	315	7	)	)	PUNCT
american_scientific_journal-7273	315	8	.	.	PUNCT
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american_scientific_journal-7273	316	4	and	and	CCONJ
american_scientific_journal-7273	316	5	a.	a.	PROPN
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american_scientific_journal-7273	316	8	.	.	PUNCT
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american_scientific_journal-7273	317	2	econometrics	econometric	NOUN
american_scientific_journal-7273	317	3	of	of	ADP
american_scientific_journal-7273	317	4	financial	financial	ADJ
american_scientific_journal-7273	317	5	markets	market	NOUN
american_scientific_journal-7273	317	6	:	:	PUNCT
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american_scientific_journal-7273	317	10	,	,	PUNCT
american_scientific_journal-7273	317	11	usa	usa	PROPN
american_scientific_journal-7273	317	12	..	..	PUNCT
american_scientific_journal-7273	318	1	[	[	X
american_scientific_journal-7273	318	2	4	4	NUM
american_scientific_journal-7273	318	3	]	]	PUNCT
american_scientific_journal-7273	318	4	.	.	PUNCT
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american_scientific_journal-7273	319	2	de	de	ADP
american_scientific_journal-7273	319	3	pronunciamentos	pronunciamentos	PROPN
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american_scientific_journal-7273	319	5	.	.	PUNCT
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american_scientific_journal-7273	320	2	.	.	PUNCT
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american_scientific_journal-7273	321	2	at	at	ADP
american_scientific_journal-7273	321	3	:	:	PUNCT
american_scientific_journal-7273	321	4	http://cpc.org.br/oque.htm	http://cpc.org.br/oque.htm	X
american_scientific_journal-7273	321	5	.	.	PUNCT
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american_scientific_journal-7273	322	2	on	on	ADP
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american_scientific_journal-7273	322	4	5	5	NUM
american_scientific_journal-7273	322	5	,	,	PUNCT
american_scientific_journal-7273	322	6	2019	2019	NUM
american_scientific_journal-7273	322	7	.	.	PUNCT
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american_scientific_journal-7273	323	2	5	5	NUM
american_scientific_journal-7273	323	3	]	]	PUNCT
american_scientific_journal-7273	323	4	.	.	PUNCT
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american_scientific_journal-7273	324	2	,	,	PUNCT
american_scientific_journal-7273	324	3	a.	a.	NOUN
american_scientific_journal-7273	324	4	(	(	PUNCT
american_scientific_journal-7273	324	5	2007	2007	NUM
american_scientific_journal-7273	324	6	)	)	PUNCT
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american_scientific_journal-7273	324	8	de	de	PROPN
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american_scientific_journal-7273	324	10	.	.	PROPN
american_scientific_journal-7273	325	1	2	2	NUM
american_scientific_journal-7273	325	2	ed	ed	NOUN
american_scientific_journal-7273	325	3	.	.	PROPN
american_scientific_journal-7273	325	4	são	são	PROPN
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american_scientific_journal-7273	325	6	:	:	PUNCT
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american_scientific_journal-7273	325	8	,	,	PUNCT
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american_scientific_journal-7273	325	10	.	.	PUNCT
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american_scientific_journal-7273	326	2	6	6	NUM
american_scientific_journal-7273	326	3	]	]	PUNCT
american_scientific_journal-7273	326	4	.	.	PUNCT
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american_scientific_journal-7273	327	2	,	,	PUNCT
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american_scientific_journal-7273	327	4	,	,	PUNCT
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american_scientific_journal-7273	327	6	,	,	PUNCT
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american_scientific_journal-7273	327	8	,	,	PUNCT
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american_scientific_journal-7273	327	10	,	,	PUNCT
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american_scientific_journal-7273	327	12	,	,	PUNCT
american_scientific_journal-7273	327	13	&	&	CCONJ
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american_scientific_journal-7273	327	15	,	,	PUNCT
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american_scientific_journal-7273	327	20	.	.	PUNCT
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american_scientific_journal-7273	328	4	around	around	ADP
american_scientific_journal-7273	328	5	the	the	DET
american_scientific_journal-7273	328	6	world	world	NOUN
american_scientific_journal-7273	328	7	:	:	PUNCT
american_scientific_journal-7273	328	8	early	early	ADJ
american_scientific_journal-7273	328	9	evidence	evidence	NOUN
american_scientific_journal-7273	328	10	on	on	ADP
american_scientific_journal-7273	328	11	the	the	DET
american_scientific_journal-7273	328	12	economic	economic	ADJ
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american_scientific_journal-7273	328	14	.	.	PUNCT
american_scientific_journal-7273	329	1	journal	journal	NOUN
american_scientific_journal-7273	329	2	of	of	ADP
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american_scientific_journal-7273	329	4	research	research	NOUN
american_scientific_journal-7273	329	5	,	,	PUNCT
american_scientific_journal-7273	329	6	46(5	46(5	NOUN
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american_scientific_journal-7273	329	8	,	,	PUNCT
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american_scientific_journal-7273	329	10	-	-	SYM
american_scientific_journal-7273	329	11	1142	1142	NUM
american_scientific_journal-7273	329	12	.	.	PUNCT
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american_scientific_journal-7273	330	2	7	7	NUM
american_scientific_journal-7273	330	3	]	]	PUNCT
american_scientific_journal-7273	330	4	.	.	PUNCT
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american_scientific_journal-7273	331	2	.	.	PUNCT
american_scientific_journal-7273	332	1	iasplus	iasplus	PROPN
american_scientific_journal-7273	332	2	ifrs	ifrs	PROPN
american_scientific_journal-7273	332	3	16	16	NUM
american_scientific_journal-7273	332	4	–	–	PUNCT
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american_scientific_journal-7273	332	6	.	.	PUNCT
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american_scientific_journal-7273	332	8	.	.	PUNCT
american_scientific_journal-7273	333	1	disponível	disponível	NOUN
american_scientific_journal-7273	333	2	em	em	PRON
american_scientific_journal-7273	333	3	american	american	ADJ
american_scientific_journal-7273	333	4	academic	academic	ADJ
american_scientific_journal-7273	333	5	scientific	scientific	ADJ
american_scientific_journal-7273	333	6	research	research	NOUN
american_scientific_journal-7273	333	7	journal	journal	NOUN
american_scientific_journal-7273	333	8	for	for	ADP
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american_scientific_journal-7273	333	10	,	,	PUNCT
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american_scientific_journal-7273	333	12	,	,	PUNCT
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american_scientific_journal-7273	333	14	sciences	science	NOUN
american_scientific_journal-7273	333	15	(	(	PUNCT
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american_scientific_journal-7273	334	1	2022)volume	2022)volume	NUM
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american_scientific_journal-7273	334	3	1	1	NUM
american_scientific_journal-7273	334	4	,	,	PUNCT
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american_scientific_journal-7273	334	6	116	116	NUM
american_scientific_journal-7273	334	7	-	-	SYM
american_scientific_journal-7273	334	8	143	143	NUM
american_scientific_journal-7273	334	9	142	142	NUM
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american_scientific_journal-7273	334	11	.	.	PUNCT
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american_scientific_journal-7273	335	2	on	on	ADP
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american_scientific_journal-7273	335	4	18	18	NUM
american_scientific_journal-7273	335	5	,	,	PUNCT
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american_scientific_journal-7273	335	7	.	.	PUNCT
american_scientific_journal-7273	336	1	[	[	X
american_scientific_journal-7273	336	2	8	8	NUM
american_scientific_journal-7273	336	3	]	]	PUNCT
american_scientific_journal-7273	336	4	.	.	PUNCT
american_scientific_journal-7273	337	1	ernest	ernest	PROPN
american_scientific_journal-7273	337	2	young	young	ADJ
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american_scientific_journal-7273	337	4	of	of	ADP
american_scientific_journal-7273	337	5	ifrs	ifrs	PROPN
american_scientific_journal-7273	337	6	16	16	NUM
american_scientific_journal-7273	337	7	and	and	CCONJ
american_scientific_journal-7273	337	8	its	its	PRON
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american_scientific_journal-7273	337	10	.	.	PUNCT
american_scientific_journal-7273	338	1	may	may	AUX
american_scientific_journal-7273	338	2	2016	2016	NUM
american_scientific_journal-7273	338	3	.	.	PUNCT
american_scientific_journal-7273	339	1	disponível	disponível	VERB
american_scientific_journal-7273	339	2	em	em	PRON
american_scientific_journal-7273	339	3	:	:	PUNCT
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american_scientific_journal-7273	339	5	.	.	PUNCT
american_scientific_journal-7273	340	1	accessed	access	VERB
american_scientific_journal-7273	340	2	on	on	ADP
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american_scientific_journal-7273	340	4	27	27	NUM
american_scientific_journal-7273	340	5	,	,	PUNCT
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american_scientific_journal-7273	340	7	.	.	PUNCT
american_scientific_journal-7273	341	1	[	[	X
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american_scientific_journal-7273	341	3	]	]	PUNCT
american_scientific_journal-7273	341	4	.	.	PUNCT
american_scientific_journal-7273	342	1	europe	europe	PROPN
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american_scientific_journal-7273	342	3	ex	ex	PROPN
american_scientific_journal-7273	342	4	ante	ante	PROPN
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american_scientific_journal-7273	342	7	of	of	ADP
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american_scientific_journal-7273	342	9	16	16	NUM
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american_scientific_journal-7273	342	12	–	–	PUNCT
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american_scientific_journal-7273	342	14	.	.	PUNCT
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american_scientific_journal-7273	343	2	at	at	ADP
american_scientific_journal-7273	343	3	:	:	PUNCT
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american_scientific_journal-7273	344	1	[	[	X
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american_scientific_journal-7273	344	3	]	]	PUNCT
american_scientific_journal-7273	344	4	.	.	PUNCT
american_scientific_journal-7273	345	1	ifrs	ifrs	PROPN
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american_scientific_journal-7273	345	3	.	.	PUNCT
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american_scientific_journal-7273	346	4	standards	standard	NOUN
american_scientific_journal-7273	346	5	around	around	ADP
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american_scientific_journal-7273	346	7	world	world	NOUN
american_scientific_journal-7273	346	8	.	.	PUNCT
american_scientific_journal-7273	347	1	ifrs	ifrs	PROPN
american_scientific_journal-7273	347	2	foundation	foundation	PROPN
american_scientific_journal-7273	347	3	,	,	PUNCT
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american_scientific_journal-7273	347	5	,	,	PUNCT
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american_scientific_journal-7273	347	7	.	.	PUNCT
american_scientific_journal-7273	348	1	available	available	ADJ
american_scientific_journal-7273	348	2	at	at	ADP
american_scientific_journal-7273	348	3	:	:	PUNCT
american_scientific_journal-7273	348	4	https://cdn.ifrs.org/-/media/feature/around-the-world/adoption/use-of-ifrs-around-theworld-overview-sept-2018.pdf-	https://cdn.ifrs.org/-/media/feature/around-the-world/adoption/use-of-ifrs-around-theworld-overview-sept-2018.pdf-	PROPN
american_scientific_journal-7273	348	5	.	.	PUNCT
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american_scientific_journal-7273	348	8	:	:	PUNCT
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american_scientific_journal-7273	349	3	.	.	PUNCT
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american_scientific_journal-7273	350	4	project	project	NOUN
american_scientific_journal-7273	350	5	summary	summary	NOUN
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american_scientific_journal-7273	350	9	–	–	PUNCT
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american_scientific_journal-7273	350	11	,	,	PUNCT
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american_scientific_journal-7273	350	13	–	–	PUNCT
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american_scientific_journal-7273	350	15	at	at	ADP
american_scientific_journal-7273	350	16	:	:	PUNCT
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american_scientific_journal-7273	351	5	.	.	PUNCT
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american_scientific_journal-7273	352	3	]	]	PUNCT
american_scientific_journal-7273	352	4	.	.	PUNCT
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american_scientific_journal-7273	353	3	,	,	PUNCT
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american_scientific_journal-7273	354	6	:	:	PUNCT
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american_scientific_journal-7273	354	11	.	.	PUNCT
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american_scientific_journal-7273	355	3	of	of	ADP
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american_scientific_journal-7273	356	4	.	.	PUNCT
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american_scientific_journal-7273	357	2	,	,	PUNCT
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american_scientific_journal-7273	357	7	.	.	PUNCT
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american_scientific_journal-7273	359	5	,	,	PUNCT
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american_scientific_journal-7273	361	10	.	.	PUNCT
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american_scientific_journal-7273	362	2	at	at	ADP
american_scientific_journal-7273	362	3	:	:	PUNCT
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american_scientific_journal-7273	363	3	]	]	PUNCT
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american_scientific_journal-7273	364	2	,	,	PUNCT
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american_scientific_journal-7273	364	6	&	&	CCONJ
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american_scientific_journal-7273	365	3	of	of	ADP
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american_scientific_journal-7273	365	12	:	:	PUNCT
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american_scientific_journal-7273	365	17	.	.	PUNCT
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american_scientific_journal-7273	366	11	1	1	NUM
american_scientific_journal-7273	366	12	-	-	SYM
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american_scientific_journal-7273	366	14	.	.	PUNCT
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american_scientific_journal-7273	367	4	.	.	PUNCT
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american_scientific_journal-7273	368	2	,	,	PUNCT
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american_scientific_journal-7273	368	5	,	,	PUNCT
american_scientific_journal-7273	368	6	&	&	CCONJ
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american_scientific_journal-7273	368	8	,	,	PUNCT
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american_scientific_journal-7273	368	14	.	.	PUNCT
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american_scientific_journal-7273	369	3	of	of	ADP
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american_scientific_journal-7273	369	14	.	.	PUNCT
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american_scientific_journal-7273	370	4	,	,	PUNCT
american_scientific_journal-7273	370	5	10(13	10(13	NUM
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american_scientific_journal-7273	370	7	.	.	PUNCT
american_scientific_journal-7273	371	1	[	[	X
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american_scientific_journal-7273	371	4	.	.	PUNCT
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american_scientific_journal-7273	373	6	of	of	ADP
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american_scientific_journal-7273	373	8	16	16	NUM
american_scientific_journal-7273	373	9	.	.	PUNCT
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american_scientific_journal-7273	373	11	.	.	PUNCT
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american_scientific_journal-7273	374	2	em	em	PRON
american_scientific_journal-7273	374	3	:	:	PUNCT
american_scientific_journal-7273	374	4	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/disclosure-expected-impact-ifrs-16pwc-in-brief.pdf	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/disclosure-expected-impact-ifrs-16pwc-in-brief.pdf	PROPN
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american_scientific_journal-7273	374	9	,	,	PUNCT
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american_scientific_journal-7273	374	11	[	[	SYM
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american_scientific_journal-7273	374	14	.	.	PUNCT
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american_scientific_journal-7273	378	2	.	.	PUNCT
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american_scientific_journal-7273	379	2	em	em	PRON
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american_scientific_journal-7273	380	5	,	,	PUNCT
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american_scientific_journal-7273	380	7	.	.	PUNCT
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american_scientific_journal-7273	382	8	.	.	PUNCT
american_scientific_journal-7273	383	1	a	a	DET
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american_scientific_journal-7273	383	3	do	do	AUX
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american_scientific_journal-7273	383	8	e	e	X
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american_scientific_journal-7273	384	5	,	,	PUNCT
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american_scientific_journal-7273	384	11	.	.	PUNCT
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american_scientific_journal-7273	385	4	.	.	PUNCT
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american_scientific_journal-7273	386	5	;	;	PUNCT
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american_scientific_journal-7273	387	4	:	:	PUNCT
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american_scientific_journal-7273	387	15	.	.	PUNCT
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american_scientific_journal-7273	390	7	&	&	CCONJ
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american_scientific_journal-7273	391	15	.	.	PUNCT
american_scientific_journal-7273	392	1	revista	revista	PROPN
american_scientific_journal-7273	392	2	contabilidade	contabilidade	PROPN
american_scientific_journal-7273	392	3	&	&	CCONJ
american_scientific_journal-7273	392	4	finanças	finanças	PROPN
american_scientific_journal-7273	392	5	,	,	PUNCT
american_scientific_journal-7273	392	6	17	17	NUM
american_scientific_journal-7273	392	7	,	,	PUNCT
american_scientific_journal-7273	392	8	35	35	NUM
american_scientific_journal-7273	392	9	-	-	SYM
american_scientific_journal-7273	392	10	49	49	NUM
american_scientific_journal-7273	392	11	.	.	PUNCT
american_scientific_journal-7273	393	1	[	[	X
american_scientific_journal-7273	393	2	22	22	NUM
american_scientific_journal-7273	393	3	]	]	PUNCT
american_scientific_journal-7273	393	4	.	.	PUNCT
american_scientific_journal-7273	394	1	tuli	tuli	PROPN
american_scientific_journal-7273	394	2	,	,	PUNCT
american_scientific_journal-7273	394	3	a.	a.	NOUN
american_scientific_journal-7273	394	4	,	,	PUNCT
american_scientific_journal-7273	394	5	&	&	CCONJ
american_scientific_journal-7273	394	6	shukla	shukla	PROPN
american_scientific_journal-7273	394	7	,	,	PUNCT
american_scientific_journal-7273	394	8	a.	a.	NOUN
american_scientific_journal-7273	394	9	(	(	PUNCT
american_scientific_journal-7273	394	10	2015	2015	NUM
american_scientific_journal-7273	394	11	)	)	PUNCT
american_scientific_journal-7273	394	12	.	.	PUNCT
american_scientific_journal-7273	395	1	informational	informational	ADJ
american_scientific_journal-7273	395	2	effect	effect	NOUN
american_scientific_journal-7273	395	3	of	of	ADP
american_scientific_journal-7273	395	4	select	select	ADJ
american_scientific_journal-7273	395	5	private	private	ADJ
american_scientific_journal-7273	395	6	placements	placement	NOUN
american_scientific_journal-7273	395	7	of	of	ADP
american_scientific_journal-7273	395	8	equity	equity	NOUN
american_scientific_journal-7273	395	9	:	:	PUNCT
american_scientific_journal-7273	395	10	an	an	DET
american_scientific_journal-7273	395	11	empirical	empirical	ADJ
american_scientific_journal-7273	395	12	analysis	analysis	NOUN
american_scientific_journal-7273	395	13	in	in	ADP
american_scientific_journal-7273	395	14	indian	indian	ADJ
american_scientific_journal-7273	395	15	capital	capital	NOUN
american_scientific_journal-7273	395	16	market	market	NOUN
american_scientific_journal-7273	395	17	.	.	PUNCT
american_scientific_journal-7273	396	1	vikalpa	vikalpa	PROPN
american_scientific_journal-7273	396	2	,	,	PUNCT
american_scientific_journal-7273	396	3	40(2	40(2	NUM
american_scientific_journal-7273	396	4	)	)	PUNCT
american_scientific_journal-7273	396	5	,	,	PUNCT
american_scientific_journal-7273	396	6	165	165	NUM
american_scientific_journal-7273	396	7	-	-	SYM
american_scientific_journal-7273	396	8	190	190	NUM
american_scientific_journal-7273	396	9	.	.	PUNCT
american_scientific_journal-7273	397	1	[	[	X
american_scientific_journal-7273	397	2	23	23	NUM
american_scientific_journal-7273	397	3	]	]	PUNCT
american_scientific_journal-7273	397	4	.	.	PUNCT
american_scientific_journal-7273	398	1	segal	segal	PROPN
american_scientific_journal-7273	398	2	,	,	PUNCT
american_scientific_journal-7273	398	3	m.	m.	NOUN
american_scientific_journal-7273	398	4	,	,	PUNCT
american_scientific_journal-7273	398	5	&	&	CCONJ
american_scientific_journal-7273	398	6	naik	naik	PROPN
american_scientific_journal-7273	398	7	,	,	PUNCT
american_scientific_journal-7273	398	8	g.	g.	PROPN
american_scientific_journal-7273	398	9	(	(	PUNCT
american_scientific_journal-7273	398	10	2019	2019	NUM
american_scientific_journal-7273	398	11	)	)	PUNCT
american_scientific_journal-7273	398	12	.	.	PUNCT
american_scientific_journal-7273	399	1	the	the	DET
american_scientific_journal-7273	399	2	expected	expect	VERB
american_scientific_journal-7273	399	3	impact	impact	NOUN
american_scientific_journal-7273	399	4	of	of	ADP
american_scientific_journal-7273	399	5	the	the	DET
american_scientific_journal-7273	399	6	implementation	implementation	NOUN
american_scientific_journal-7273	399	7	of	of	ADP
american_scientific_journal-7273	399	8	international	international	ADJ
american_scientific_journal-7273	399	9	financial	financial	ADJ
american_scientific_journal-7273	399	10	reporting	reporting	NOUN
american_scientific_journal-7273	399	11	standard	standard	PROPN
american_scientific_journal-7273	399	12	(	(	PUNCT
american_scientific_journal-7273	399	13	ifrs	ifrs	PROPN
american_scientific_journal-7273	399	14	)	)	PUNCT
american_scientific_journal-7273	399	15	16	16	NUM
american_scientific_journal-7273	399	16	–	–	PUNCT
american_scientific_journal-7273	399	17	leases	lease	NOUN
american_scientific_journal-7273	399	18	.	.	PUNCT
american_scientific_journal-7273	400	1	journal	journal	NOUN
american_scientific_journal-7273	400	2	of	of	ADP
american_scientific_journal-7273	400	3	economic	economic	ADJ
american_scientific_journal-7273	400	4	and	and	CCONJ
american_scientific_journal-7273	400	5	financial	financial	ADJ
american_scientific_journal-7273	400	6	sciences	science	NOUN
american_scientific_journal-7273	400	7	,	,	PUNCT
american_scientific_journal-7273	400	8	12(1	12(1	NUM
american_scientific_journal-7273	400	9	)	)	PUNCT
american_scientific_journal-7273	400	10	,	,	PUNCT
american_scientific_journal-7273	400	11	1	1	NUM
american_scientific_journal-7273	400	12	-	-	SYM
american_scientific_journal-7273	400	13	12	12	NUM
american_scientific_journal-7273	400	14	.	.	PUNCT
american_scientific_journal-7273	401	1	[	[	X
american_scientific_journal-7273	401	2	24	24	NUM
american_scientific_journal-7273	401	3	]	]	PUNCT
american_scientific_journal-7273	401	4	.	.	PUNCT
american_scientific_journal-7273	401	5	shivaani	shivaani	PROPN
american_scientific_journal-7273	401	6	,	,	PUNCT
american_scientific_journal-7273	401	7	m.v	m.v	PROPN
american_scientific_journal-7273	401	8	.	.	PROPN
american_scientific_journal-7273	401	9	does	do	AUX
american_scientific_journal-7273	401	10	regulatory	regulatory	ADJ
american_scientific_journal-7273	401	11	flexibility	flexibility	NOUN
american_scientific_journal-7273	401	12	affect	affect	VERB
american_scientific_journal-7273	401	13	risk	risk	NOUN
american_scientific_journal-7273	401	14	disclosures	disclosure	NOUN
american_scientific_journal-7273	401	15	in	in	ADP
american_scientific_journal-7273	401	16	annual	annual	ADJ
american_scientific_journal-7273	401	17	report	report	NOUN
american_scientific_journal-7273	401	18	?	?	PUNCT
american_scientific_journal-7273	402	1	global	global	ADJ
american_scientific_journal-7273	402	2	journal	journal	PROPN
american_scientific_journal-7273	402	3	american	american	PROPN
american_scientific_journal-7273	402	4	academic	academic	PROPN
american_scientific_journal-7273	402	5	scientific	scientific	ADJ
american_scientific_journal-7273	402	6	research	research	NOUN
american_scientific_journal-7273	402	7	journal	journal	NOUN
american_scientific_journal-7273	402	8	for	for	ADP
american_scientific_journal-7273	402	9	engineering	engineering	NOUN
american_scientific_journal-7273	402	10	,	,	PUNCT
american_scientific_journal-7273	402	11	technology	technology	NOUN
american_scientific_journal-7273	402	12	,	,	PUNCT
american_scientific_journal-7273	402	13	and	and	CCONJ
american_scientific_journal-7273	402	14	sciences	science	NOUN
american_scientific_journal-7273	402	15	(	(	PUNCT
american_scientific_journal-7273	402	16	asrjets	asrjet	NOUN
american_scientific_journal-7273	402	17	)	)	PUNCT
american_scientific_journal-7273	402	18	(	(	PUNCT
american_scientific_journal-7273	402	19	2022)volume	2022)volume	NUM
american_scientific_journal-7273	402	20	85,no	85,no	PROPN
american_scientific_journal-7273	402	21	1	1	NUM
american_scientific_journal-7273	402	22	,	,	PUNCT
american_scientific_journal-7273	402	23	pp	pp	ADV
american_scientific_journal-7273	402	24	116	116	NUM
american_scientific_journal-7273	402	25	-	-	SYM
american_scientific_journal-7273	402	26	143	143	NUM
american_scientific_journal-7273	402	27	143	143	NUM
american_scientific_journal-7273	402	28	of	of	ADP
american_scientific_journal-7273	402	29	flexible	flexible	ADJ
american_scientific_journal-7273	402	30	systems	system	NOUN
american_scientific_journal-7273	402	31	management	management	NOUN
american_scientific_journal-7273	402	32	19	19	NUM
american_scientific_journal-7273	402	33	,	,	PUNCT
american_scientific_journal-7273	402	34	321–336	321–336	NUM
american_scientific_journal-7273	402	35	(	(	PUNCT
american_scientific_journal-7273	402	36	2018	2018	NUM
american_scientific_journal-7273	402	37	)	)	PUNCT
american_scientific_journal-7273	402	38	.	.	PUNCT
american_scientific_journal-7273	403	1	https://doi.org/10.1007/s40171-018-0196-6	https://doi.org/10.1007/s40171-018-0196-6	NUM
american_scientific_journal-7273	404	1	[	[	X
american_scientific_journal-7273	404	2	25	25	NUM
american_scientific_journal-7273	404	3	]	]	PUNCT
american_scientific_journal-7273	404	4	.	.	PUNCT
american_scientific_journal-7273	405	1	shivaani	shivaani	PROPN
american_scientific_journal-7273	405	2	,	,	PUNCT
american_scientific_journal-7273	405	3	m.v	m.v	PROPN
american_scientific_journal-7273	405	4	.	.	PROPN
american_scientific_journal-7273	405	5	,	,	PUNCT
american_scientific_journal-7273	405	6	jain	jain	PROPN
american_scientific_journal-7273	405	7	,	,	PUNCT
american_scientific_journal-7273	405	8	p.k	p.k	PROPN
american_scientific_journal-7273	405	9	.	.	PROPN
american_scientific_journal-7273	405	10	&	&	CCONJ
american_scientific_journal-7273	405	11	yadav	yadav	PROPN
american_scientific_journal-7273	405	12	,	,	PUNCT
american_scientific_journal-7273	405	13	s.s	s.s	PROPN
american_scientific_journal-7273	405	14	.	.	PROPN
american_scientific_journal-7273	405	15	development	development	NOUN
american_scientific_journal-7273	405	16	of	of	ADP
american_scientific_journal-7273	405	17	a	a	DET
american_scientific_journal-7273	405	18	new	new	ADJ
american_scientific_journal-7273	405	19	set	set	NOUN
american_scientific_journal-7273	405	20	of	of	ADP
american_scientific_journal-7273	405	21	(	(	PUNCT
american_scientific_journal-7273	405	22	cash	cash	NOUN
american_scientific_journal-7273	405	23	flow	flow	NOUN
american_scientific_journal-7273	405	24	based	base	VERB
american_scientific_journal-7273	405	25	)	)	PUNCT
american_scientific_journal-7273	405	26	ratios	ratio	NOUN
american_scientific_journal-7273	405	27	to	to	PART
american_scientific_journal-7273	405	28	assess	assess	VERB
american_scientific_journal-7273	405	29	financing	financing	NOUN
american_scientific_journal-7273	405	30	of	of	ADP
american_scientific_journal-7273	405	31	incremental	incremental	ADJ
american_scientific_journal-7273	405	32	corporate	corporate	ADJ
american_scientific_journal-7273	405	33	investments	investment	NOUN
american_scientific_journal-7273	405	34	:	:	PUNCT
american_scientific_journal-7273	405	35	an	an	DET
american_scientific_journal-7273	405	36	application	application	NOUN
american_scientific_journal-7273	405	37	in	in	ADP
american_scientific_journal-7273	405	38	indian	indian	ADJ
american_scientific_journal-7273	405	39	context	context	NOUN
american_scientific_journal-7273	405	40	.	.	PUNCT
american_scientific_journal-7273	406	1	glob	glob	PROPN
american_scientific_journal-7273	406	2	j	j	PROPN
american_scientific_journal-7273	406	3	flex	flex	PROPN
american_scientific_journal-7273	406	4	syst	syst	PROPN
american_scientific_journal-7273	406	5	manag	manag	NOUN
american_scientific_journal-7273	406	6	16	16	NUM
american_scientific_journal-7273	406	7	,	,	PUNCT
american_scientific_journal-7273	406	8	377–389	377–389	NUM
american_scientific_journal-7273	406	9	(	(	PUNCT
american_scientific_journal-7273	406	10	2015	2015	NUM
american_scientific_journal-7273	406	11	)	)	PUNCT
american_scientific_journal-7273	406	12	.	.	PUNCT
american_scientific_journal-7273	407	1	https://doi.org/10.1007/s40171-015-0111-3	https://doi.org/10.1007/s40171-015-0111-3	NUM
american_scientific_journal-7273	408	1	[	[	X
american_scientific_journal-7273	408	2	26	26	NUM
american_scientific_journal-7273	408	3	]	]	PUNCT
american_scientific_journal-7273	408	4	.	.	PUNCT
american_scientific_journal-7273	409	1	van	van	PROPN
american_scientific_journal-7273	409	2	kints	kints	PROPN
american_scientific_journal-7273	409	3	,	,	PUNCT
american_scientific_journal-7273	409	4	r.	r.	PROPN
american_scientific_journal-7273	409	5	&	&	CCONJ
american_scientific_journal-7273	409	6	spoor	spoor	PROPN
american_scientific_journal-7273	409	7	,	,	PUNCT
american_scientific_journal-7273	409	8	l.	l.	PROPN
american_scientific_journal-7273	409	9	l.	l.	PROPN
american_scientific_journal-7273	409	10	(	(	PUNCT
american_scientific_journal-7273	409	11	2019	2019	NUM
american_scientific_journal-7273	409	12	)	)	PUNCT
american_scientific_journal-7273	409	13	.	.	PUNCT
american_scientific_journal-7273	410	1	leases	lease	NOUN
american_scientific_journal-7273	410	2	on	on	ADP
american_scientific_journal-7273	410	3	balance	balance	NOUN
american_scientific_journal-7273	410	4	,	,	PUNCT
american_scientific_journal-7273	410	5	a	a	DET
american_scientific_journal-7273	410	6	level	level	NOUN
american_scientific_journal-7273	410	7	playing	play	VERB
american_scientific_journal-7273	410	8	field	field	NOUN
american_scientific_journal-7273	410	9	?	?	PUNCT
american_scientific_journal-7273	410	10	.	.	PUNCT
american_scientific_journal-7273	411	1	advances	advance	NOUN
american_scientific_journal-7273	411	2	in	in	ADP
american_scientific_journal-7273	411	3	accounting	accounting	NOUN
american_scientific_journal-7273	411	4	,	,	PUNCT
american_scientific_journal-7273	411	5	44	44	NUM
american_scientific_journal-7273	411	6	,	,	PUNCT
american_scientific_journal-7273	411	7	3	3	NUM
american_scientific_journal-7273	411	8	-	-	SYM
american_scientific_journal-7273	411	9	9	9	NUM
american_scientific_journal-7273	411	10	https://doi.org/10.1007/s40171-015-0111-3	https://doi.org/10.1007/s40171-015-0111-3	NUM