id	sid	tid	token	lemma	pos
asfbr-1250	1	1	contents	content	NOUN
asfbr-1250	1	2	asian	asian	ADJ
asfbr-1250	1	3	finance	finance	PROPN
asfbr-1250	1	4	&	&	CCONJ
asfbr-1250	1	5	banking	banking	PROPN
asfbr-1250	1	6	review	review	PROPN
asfbr-1250	1	7	vol	vol	NOUN
asfbr-1250	1	8	.	.	PROPN
asfbr-1250	2	1	1	1	NUM
asfbr-1250	2	2	,	,	PUNCT
asfbr-1250	2	3	no	no	INTJ
asfbr-1250	2	4	.	.	NOUN
asfbr-1250	2	5	1	1	NUM
asfbr-1250	2	6	;	;	PUNCT
asfbr-1250	2	7	2017	2017	NUM
asfbr-1250	2	8	issn	issn	VERB
asfbr-1250	2	9	2576	2576	NUM
asfbr-1250	2	10	-	-	SYM
asfbr-1250	2	11	1161	1161	NUM
asfbr-1250	2	12	e	e	NOUN
asfbr-1250	2	13	-	-	NOUN
asfbr-1250	2	14	issn	issn	PROPN
asfbr-1250	2	15	2576	2576	NUM
asfbr-1250	2	16	-	-	SYM
asfbr-1250	2	17	1188	1188	NUM
asfbr-1250	2	18	published	publish	VERB
asfbr-1250	2	19	by	by	ADP
asfbr-1250	2	20	centre	centre	NOUN
asfbr-1250	2	21	for	for	ADP
asfbr-1250	2	22	research	research	NOUN
asfbr-1250	2	23	on	on	ADP
asfbr-1250	2	24	islamic	islamic	ADJ
asfbr-1250	2	25	banking	banking	PROPN
asfbr-1250	2	26	&	&	CCONJ
asfbr-1250	2	27	finance	finance	PROPN
asfbr-1250	2	28	and	and	CCONJ
asfbr-1250	2	29	business	business	NOUN
asfbr-1250	2	30	93	93	NUM
asfbr-1250	2	31	financial	financial	ADJ
asfbr-1250	2	32	statement	statement	NOUN
asfbr-1250	2	33	analysis	analysis	NOUN
asfbr-1250	2	34	of	of	ADP
asfbr-1250	2	35	beximco	beximco	ADJ
asfbr-1250	2	36	synthetics	synthetic	NOUN
asfbr-1250	2	37	limited	limit	VERB
asfbr-1250	2	38	k.	k.	PROPN
asfbr-1250	2	39	m.	m.	PROPN
asfbr-1250	2	40	anwarul	anwarul	PROPN
asfbr-1250	2	41	islam1	islam1	PROPN
asfbr-1250	3	1	1department	1department	NUM
asfbr-1250	3	2	of	of	ADP
asfbr-1250	3	3	business	business	PROPN
asfbr-1250	3	4	administration	administration	NOUN
asfbr-1250	3	5	,	,	PUNCT
asfbr-1250	3	6	the	the	DET
asfbr-1250	3	7	millennium	millennium	PROPN
asfbr-1250	3	8	university	university	PROPN
asfbr-1250	3	9	,	,	PUNCT
asfbr-1250	3	10	dhaka	dhaka	PROPN
asfbr-1250	3	11	,	,	PUNCT
asfbr-1250	3	12	bangladesh	bangladesh	NOUN
asfbr-1250	3	13	correspondence	correspondence	NOUN
asfbr-1250	3	14	:	:	PUNCT
asfbr-1250	4	1	department	department	NOUN
asfbr-1250	4	2	of	of	ADP
asfbr-1250	4	3	business	business	PROPN
asfbr-1250	4	4	administration	administration	PROPN
asfbr-1250	4	5	,	,	PUNCT
asfbr-1250	4	6	the	the	DET
asfbr-1250	4	7	millennium	millennium	PROPN
asfbr-1250	4	8	university	university	PROPN
asfbr-1250	4	9	,	,	PUNCT
asfbr-1250	4	10	dhaka	dhaka	PROPN
asfbr-1250	4	11	,	,	PUNCT
asfbr-1250	4	12	bangladesh	bangladesh	PROPN
asfbr-1250	4	13	,	,	PUNCT
asfbr-1250	4	14	e	e	NOUN
asfbr-1250	4	15	-	-	NOUN
asfbr-1250	4	16	mail	mail	NOUN
asfbr-1250	4	17	:	:	PUNCT
asfbr-1250	4	18	ai419bankingdu@gmail.com	ai419bankingdu@gmail.com	X
asfbr-1250	4	19	received	receive	VERB
asfbr-1250	4	20	:	:	PUNCT
asfbr-1250	4	21	october	october	PROPN
asfbr-1250	4	22	04	04	NUM
asfbr-1250	4	23	,	,	PUNCT
asfbr-1250	4	24	2017	2017	NUM
asfbr-1250	4	25	accepted	accept	VERB
asfbr-1250	4	26	:	:	PUNCT
asfbr-1250	4	27	october	october	PROPN
asfbr-1250	4	28	18	18	NUM
asfbr-1250	4	29	,	,	PUNCT
asfbr-1250	4	30	2017	2017	NUM
asfbr-1250	4	31	online	online	ADV
asfbr-1250	4	32	published	publish	VERB
asfbr-1250	4	33	:	:	PUNCT
asfbr-1250	4	34	october	october	PROPN
asfbr-1250	4	35	30	30	NUM
asfbr-1250	4	36	,	,	PUNCT
asfbr-1250	4	37	2017	2017	NUM
asfbr-1250	4	38	abstract	abstract	ADJ
asfbr-1250	4	39	this	this	DET
asfbr-1250	4	40	paper	paper	NOUN
asfbr-1250	4	41	deals	deal	NOUN
asfbr-1250	4	42	with	with	ADP
asfbr-1250	4	43	the	the	DET
asfbr-1250	4	44	financial	financial	ADJ
asfbr-1250	4	45	statement	statement	NOUN
asfbr-1250	4	46	analysis	analysis	NOUN
asfbr-1250	4	47	of	of	ADP
asfbr-1250	4	48	beximco	beximco	PROPN
asfbr-1250	4	49	synthetics	synthetics	PROPN
asfbr-1250	4	50	ltd	ltd	PROPN
asfbr-1250	4	51	.	.	PROPN
asfbr-1250	4	52	to	to	PART
asfbr-1250	4	53	get	get	VERB
asfbr-1250	4	54	a	a	DET
asfbr-1250	4	55	practical	practical	ADJ
asfbr-1250	4	56	view	view	NOUN
asfbr-1250	4	57	of	of	ADP
asfbr-1250	4	58	how	how	SCONJ
asfbr-1250	4	59	analysis	analysis	NOUN
asfbr-1250	4	60	is	be	AUX
asfbr-1250	4	61	done	do	VERB
asfbr-1250	4	62	using	use	VERB
asfbr-1250	4	63	financial	financial	ADJ
asfbr-1250	4	64	statements	statement	NOUN
asfbr-1250	4	65	.	.	PUNCT
asfbr-1250	5	1	we	we	PRON
asfbr-1250	5	2	have	have	AUX
asfbr-1250	5	3	taken	take	VERB
asfbr-1250	5	4	the	the	DET
asfbr-1250	5	5	four	four	NUM
asfbr-1250	5	6	year	year	NOUN
asfbr-1250	5	7	’s	’s	PART
asfbr-1250	5	8	(	(	PUNCT
asfbr-1250	5	9	2010	2010	NUM
asfbr-1250	5	10	-	-	SYM
asfbr-1250	5	11	2013	2013	NUM
asfbr-1250	5	12	)	)	PUNCT
asfbr-1250	5	13	financial	financial	ADJ
asfbr-1250	5	14	statements	statement	NOUN
asfbr-1250	5	15	of	of	ADP
asfbr-1250	5	16	the	the	DET
asfbr-1250	5	17	company	company	NOUN
asfbr-1250	5	18	to	to	PART
asfbr-1250	5	19	complete	complete	VERB
asfbr-1250	5	20	the	the	DET
asfbr-1250	5	21	whole	whole	ADJ
asfbr-1250	5	22	analysis	analysis	NOUN
asfbr-1250	5	23	.	.	PUNCT
asfbr-1250	6	1	in	in	ADP
asfbr-1250	6	2	ratio	ratio	NOUN
asfbr-1250	6	3	analysis	analysis	NOUN
asfbr-1250	6	4	we	we	PRON
asfbr-1250	6	5	calculated	calculate	VERB
asfbr-1250	6	6	various	various	ADJ
asfbr-1250	6	7	ratios	ratio	NOUN
asfbr-1250	6	8	such	such	ADJ
asfbr-1250	6	9	as	as	ADP
asfbr-1250	6	10	internal	internal	ADJ
asfbr-1250	6	11	liquidity	liquidity	NOUN
asfbr-1250	6	12	ratios	ratio	NOUN
asfbr-1250	6	13	,	,	PUNCT
asfbr-1250	6	14	operating	operate	VERB
asfbr-1250	6	15	efficiency	efficiency	NOUN
asfbr-1250	6	16	ratios	ratio	NOUN
asfbr-1250	6	17	,	,	PUNCT
asfbr-1250	6	18	and	and	CCONJ
asfbr-1250	6	19	ratios	ratio	NOUN
asfbr-1250	6	20	for	for	ADP
asfbr-1250	6	21	risk	risk	NOUN
asfbr-1250	6	22	analysis	analysis	NOUN
asfbr-1250	6	23	and	and	CCONJ
asfbr-1250	6	24	operating	operating	NOUN
asfbr-1250	6	25	profitability	profitability	NOUN
asfbr-1250	6	26	ratios	ratio	NOUN
asfbr-1250	6	27	etc	etc	X
asfbr-1250	6	28	.	.	X
asfbr-1250	7	1	at	at	ADP
asfbr-1250	7	2	first	first	ADV
asfbr-1250	7	3	the	the	DET
asfbr-1250	7	4	financial	financial	ADJ
asfbr-1250	7	5	statements	statement	NOUN
asfbr-1250	7	6	were	be	AUX
asfbr-1250	7	7	reformulated	reformulate	VERB
asfbr-1250	7	8	to	to	PART
asfbr-1250	7	9	get	get	VERB
asfbr-1250	7	10	pure	pure	ADJ
asfbr-1250	7	11	views	view	NOUN
asfbr-1250	7	12	of	of	ADP
asfbr-1250	7	13	the	the	DET
asfbr-1250	7	14	trends	trend	NOUN
asfbr-1250	7	15	regarding	regard	VERB
asfbr-1250	7	16	different	different	ADJ
asfbr-1250	7	17	items	item	NOUN
asfbr-1250	7	18	of	of	ADP
asfbr-1250	7	19	the	the	DET
asfbr-1250	7	20	statements	statement	NOUN
asfbr-1250	7	21	.	.	PUNCT
asfbr-1250	8	1	keywords	keyword	NOUN
asfbr-1250	8	2	:	:	PUNCT
asfbr-1250	8	3	financial	financial	ADJ
asfbr-1250	8	4	statement	statement	NOUN
asfbr-1250	8	5	analysis	analysis	NOUN
asfbr-1250	8	6	,	,	PUNCT
asfbr-1250	8	7	bsl	bsl	NOUN
asfbr-1250	8	8	,	,	PUNCT
asfbr-1250	8	9	ratio	ratio	NOUN
asfbr-1250	8	10	analysis	analysis	NOUN
asfbr-1250	8	11	,	,	PUNCT
asfbr-1250	8	12	dupont	dupont	NOUN
asfbr-1250	8	13	analysis	analysis	NOUN
asfbr-1250	8	14	.	.	PUNCT
asfbr-1250	9	1	1	1	X
asfbr-1250	9	2	.	.	X
asfbr-1250	9	3	introduction	introduction	NOUN
asfbr-1250	9	4	the	the	DET
asfbr-1250	9	5	study	study	NOUN
asfbr-1250	9	6	of	of	ADP
asfbr-1250	9	7	financial	financial	ADJ
asfbr-1250	9	8	statements	statement	NOUN
asfbr-1250	9	9	helps	help	VERB
asfbr-1250	9	10	investment	investment	NOUN
asfbr-1250	9	11	decisions	decision	NOUN
asfbr-1250	9	12	by	by	ADP
asfbr-1250	9	13	revealing	reveal	VERB
asfbr-1250	9	14	information	information	NOUN
asfbr-1250	9	15	on	on	ADP
asfbr-1250	9	16	the	the	DET
asfbr-1250	9	17	financial	financial	ADJ
asfbr-1250	9	18	statements	statement	NOUN
asfbr-1250	9	19	that	that	PRON
asfbr-1250	9	20	is	be	AUX
asfbr-1250	9	21	relevant	relevant	ADJ
asfbr-1250	9	22	to	to	ADP
asfbr-1250	9	23	the	the	DET
asfbr-1250	9	24	decisions	decision	NOUN
asfbr-1250	9	25	.	.	PUNCT
asfbr-1250	10	1	the	the	DET
asfbr-1250	10	2	objective	objective	NOUN
asfbr-1250	10	3	of	of	ADP
asfbr-1250	10	4	the	the	DET
asfbr-1250	10	5	assessment	assessment	NOUN
asfbr-1250	10	6	is	be	AUX
asfbr-1250	10	7	to	to	PART
asfbr-1250	10	8	determine	determine	VERB
asfbr-1250	10	9	the	the	DET
asfbr-1250	10	10	financial	financial	ADJ
asfbr-1250	10	11	health	health	NOUN
asfbr-1250	10	12	of	of	ADP
asfbr-1250	10	13	the	the	DET
asfbr-1250	10	14	company	company	NOUN
asfbr-1250	10	15	based	base	VERB
asfbr-1250	10	16	on	on	ADP
asfbr-1250	10	17	financial	financial	ADJ
asfbr-1250	10	18	statements	statement	NOUN
asfbr-1250	10	19	.	.	PUNCT
asfbr-1250	11	1	to	to	ADP
asfbr-1250	11	2	better	well	ADJ
asfbr-1250	11	3	financial	financial	ADJ
asfbr-1250	11	4	statement	statement	NOUN
asfbr-1250	11	5	analysis	analysis	NOUN
asfbr-1250	11	6	,	,	PUNCT
asfbr-1250	11	7	much	much	ADV
asfbr-1250	11	8	empirical	empirical	ADJ
asfbr-1250	11	9	accounting	accounting	NOUN
asfbr-1250	11	10	research	research	NOUN
asfbr-1250	11	11	has	have	AUX
asfbr-1250	11	12	attempted	attempt	VERB
asfbr-1250	11	13	to	to	PART
asfbr-1250	11	14	identify	identify	VERB
asfbr-1250	11	15	and	and	CCONJ
asfbr-1250	11	16	measure	measure	VERB
asfbr-1250	11	17	value	value	NOUN
asfbr-1250	11	18	-	-	PUNCT
asfbr-1250	11	19	relevant	relevant	ADJ
asfbr-1250	11	20	accounting	accounting	NOUN
asfbr-1250	11	21	qualities	quality	NOUN
asfbr-1250	11	22	.	.	PUNCT
asfbr-1250	12	1	assumption	assumption	NOUN
asfbr-1250	12	2	is	be	AUX
asfbr-1250	12	3	made	make	VERB
asfbr-1250	12	4	in	in	ADP
asfbr-1250	12	5	this	this	DET
asfbr-1250	12	6	study	study	NOUN
asfbr-1250	12	7	that	that	SCONJ
asfbr-1250	12	8	market	market	NOUN
asfbr-1250	12	9	pricing	pricing	NOUN
asfbr-1250	12	10	acts	act	VERB
asfbr-1250	12	11	as	as	ADP
asfbr-1250	12	12	a	a	DET
asfbr-1250	12	13	suitable	suitable	ADJ
asfbr-1250	12	14	standard	standard	NOUN
asfbr-1250	12	15	to	to	PART
asfbr-1250	12	16	compare	compare	VERB
asfbr-1250	12	17	firms	firm	NOUN
asfbr-1250	12	18	'	'	PART
asfbr-1250	12	19	values	value	NOUN
asfbr-1250	12	20	and	and	CCONJ
asfbr-1250	12	21	so	so	ADV
asfbr-1250	12	22	serves	serve	VERB
asfbr-1250	12	23	as	as	ADP
asfbr-1250	12	24	a	a	DET
asfbr-1250	12	25	reference	reference	NOUN
asfbr-1250	12	26	for	for	ADP
asfbr-1250	12	27	the	the	DET
asfbr-1250	12	28	accounting	accounting	NOUN
asfbr-1250	12	29	information	information	NOUN
asfbr-1250	12	30	.	.	PUNCT
asfbr-1250	13	1	accounting	accounting	NOUN
asfbr-1250	13	2	qualities	quality	NOUN
asfbr-1250	13	3	are	be	AUX
asfbr-1250	13	4	correlated	correlate	VERB
asfbr-1250	13	5	with	with	ADP
asfbr-1250	13	6	stock	stock	NOUN
asfbr-1250	13	7	prices	price	NOUN
asfbr-1250	13	8	,	,	PUNCT
asfbr-1250	13	9	therefore	therefore	ADV
asfbr-1250	13	10	they	they	PRON
asfbr-1250	13	11	might	might	AUX
asfbr-1250	13	12	be	be	AUX
asfbr-1250	13	13	seen	see	VERB
asfbr-1250	13	14	as	as	ADP
asfbr-1250	13	15	value	value	NOUN
asfbr-1250	13	16	-	-	PUNCT
asfbr-1250	13	17	relevant	relevant	ADJ
asfbr-1250	13	18	.	.	PUNCT
asfbr-1250	14	1	several	several	ADJ
asfbr-1250	14	2	preceding	precede	VERB
asfbr-1250	14	3	'	'	PUNCT
asfbr-1250	14	4	information	information	NOUN
asfbr-1250	14	5	content	content	NOUN
asfbr-1250	14	6	'	'	PART
asfbr-1250	14	7	publications	publication	NOUN
asfbr-1250	14	8	are	be	AUX
asfbr-1250	14	9	the	the	DET
asfbr-1250	14	10	likes	like	NOUN
asfbr-1250	14	11	of	of	ADP
asfbr-1250	14	12	ball	ball	NOUN
asfbr-1250	14	13	and	and	CCONJ
asfbr-1250	14	14	brown	brown	ADJ
asfbr-1250	14	15	(	(	PUNCT
asfbr-1250	14	16	1968	1968	NUM
asfbr-1250	14	17	)	)	PUNCT
asfbr-1250	14	18	and	and	CCONJ
asfbr-1250	14	19	their	their	PRON
asfbr-1250	14	20	successors	successor	NOUN
asfbr-1250	14	21	,	,	PUNCT
asfbr-1250	14	22	and	and	CCONJ
asfbr-1250	14	23	together	together	ADV
asfbr-1250	14	24	,	,	PUNCT
asfbr-1250	14	25	they	they	PRON
asfbr-1250	14	26	demonstrate	demonstrate	VERB
asfbr-1250	14	27	that	that	SCONJ
asfbr-1250	14	28	accounting	accounting	NOUN
asfbr-1250	14	29	earnings	earning	NOUN
asfbr-1250	14	30	and	and	CCONJ
asfbr-1250	14	31	some	some	PRON
asfbr-1250	14	32	of	of	ADP
asfbr-1250	14	33	its	its	PRON
asfbr-1250	14	34	constituents	constituent	NOUN
asfbr-1250	14	35	encapsulate	encapsulate	VERB
asfbr-1250	14	36	market	market	NOUN
asfbr-1250	14	37	information	information	NOUN
asfbr-1250	14	38	.	.	PUNCT
asfbr-1250	15	1	2	2	X
asfbr-1250	15	2	.	.	X
asfbr-1250	15	3	literature	literature	PROPN
asfbr-1250	15	4	review	review	PROPN
asfbr-1250	15	5	feroz	feroz	PROPN
asfbr-1250	15	6	,	,	PUNCT
asfbr-1250	15	7	kim	kim	PROPN
asfbr-1250	15	8	,	,	PUNCT
asfbr-1250	15	9	and	and	CCONJ
asfbr-1250	15	10	raab	raab	NOUN
asfbr-1250	15	11	(	(	PUNCT
asfbr-1250	15	12	2003	2003	NUM
asfbr-1250	15	13	)	)	PUNCT
asfbr-1250	15	14	ratio	ratio	NOUN
asfbr-1250	15	15	analysis	analysis	NOUN
asfbr-1250	15	16	is	be	AUX
asfbr-1250	15	17	frequently	frequently	ADV
asfbr-1250	15	18	used	use	VERB
asfbr-1250	15	19	to	to	PART
asfbr-1250	15	20	assess	assess	VERB
asfbr-1250	15	21	the	the	DET
asfbr-1250	15	22	efficiency	efficiency	NOUN
asfbr-1250	15	23	of	of	ADP
asfbr-1250	15	24	a	a	DET
asfbr-1250	15	25	business	business	NOUN
asfbr-1250	15	26	.	.	PUNCT
asfbr-1250	16	1	another	another	DET
asfbr-1250	16	2	important	important	ADJ
asfbr-1250	16	3	reason	reason	NOUN
asfbr-1250	16	4	why	why	SCONJ
asfbr-1250	16	5	ratios	ratio	NOUN
asfbr-1250	16	6	are	be	AUX
asfbr-1250	16	7	so	so	ADV
asfbr-1250	16	8	widely	widely	ADV
asfbr-1250	16	9	accepted	accept	VERB
asfbr-1250	16	10	is	be	AUX
asfbr-1250	16	11	that	that	SCONJ
asfbr-1250	16	12	they	they	PRON
asfbr-1250	16	13	are	be	AUX
asfbr-1250	16	14	rather	rather	ADV
asfbr-1250	16	15	simple	simple	ADJ
asfbr-1250	16	16	to	to	PART
asfbr-1250	16	17	calculate	calculate	VERB
asfbr-1250	16	18	.	.	PUNCT
asfbr-1250	17	1	additionally	additionally	ADV
asfbr-1250	17	2	,	,	PUNCT
asfbr-1250	17	3	their	their	PRON
asfbr-1250	17	4	interpretation	interpretation	NOUN
asfbr-1250	17	5	is	be	AUX
asfbr-1250	17	6	a	a	DET
asfbr-1250	17	7	source	source	NOUN
asfbr-1250	17	8	of	of	ADP
asfbr-1250	17	9	confusion	confusion	NOUN
asfbr-1250	17	10	,	,	PUNCT
asfbr-1250	17	11	particularly	particularly	ADV
asfbr-1250	17	12	when	when	SCONJ
asfbr-1250	17	13	two	two	NUM
asfbr-1250	17	14	or	or	CCONJ
asfbr-1250	17	15	more	more	ADJ
asfbr-1250	17	16	ratios	ratio	NOUN
asfbr-1250	17	17	send	send	VERB
asfbr-1250	17	18	opposing	oppose	VERB
asfbr-1250	17	19	messages	message	NOUN
asfbr-1250	17	20	.	.	PUNCT
asfbr-1250	18	1	a	a	DET
asfbr-1250	18	2	last	last	ADJ
asfbr-1250	18	3	criticism	criticism	NOUN
asfbr-1250	18	4	of	of	ADP
asfbr-1250	18	5	ratio	ratio	NOUN
asfbr-1250	18	6	analysis	analysis	NOUN
asfbr-1250	18	7	is	be	AUX
asfbr-1250	18	8	that	that	SCONJ
asfbr-1250	18	9	it	it	PRON
asfbr-1250	18	10	is	be	AUX
asfbr-1250	18	11	subjective	subjective	ADJ
asfbr-1250	18	12	because	because	SCONJ
asfbr-1250	18	13	it	it	PRON
asfbr-1250	18	14	is	be	AUX
asfbr-1250	18	15	the	the	DET
asfbr-1250	18	16	analyst	analyst	NOUN
asfbr-1250	18	17	's	's	PART
asfbr-1250	18	18	job	job	NOUN
asfbr-1250	18	19	to	to	PART
asfbr-1250	18	20	choose	choose	VERB
asfbr-1250	18	21	ratios	ratio	NOUN
asfbr-1250	18	22	to	to	PART
asfbr-1250	18	23	evaluate	evaluate	VERB
asfbr-1250	18	24	the	the	DET
asfbr-1250	18	25	overall	overall	ADJ
asfbr-1250	18	26	performance	performance	NOUN
asfbr-1250	18	27	of	of	ADP
asfbr-1250	18	28	a	a	DET
asfbr-1250	18	29	company	company	NOUN
asfbr-1250	18	30	.	.	PUNCT
asfbr-1250	19	1	damitio	damitio	PROPN
asfbr-1250	19	2	,	,	PUNCT
asfbr-1250	19	3	schmidgall	schmidgall	ADJ
asfbr-1250	19	4	,	,	PUNCT
asfbr-1250	19	5	and	and	CCONJ
asfbr-1250	19	6	dennington	dennington	NOUN
asfbr-1250	19	7	(	(	PUNCT
asfbr-1250	19	8	1995	1995	NUM
asfbr-1250	19	9	)	)	PUNCT
asfbr-1250	19	10	a	a	DET
asfbr-1250	19	11	few	few	ADJ
asfbr-1250	19	12	different	different	ADJ
asfbr-1250	19	13	ways	way	NOUN
asfbr-1250	19	14	exist	exist	VERB
asfbr-1250	19	15	for	for	ADP
asfbr-1250	19	16	analyzing	analyze	VERB
asfbr-1250	19	17	the	the	DET
asfbr-1250	19	18	statement	statement	NOUN
asfbr-1250	19	19	of	of	ADP
asfbr-1250	19	20	an	an	DET
asfbr-1250	19	21	empirical	empirical	ADJ
asfbr-1250	19	22	research	research	NOUN
asfbr-1250	19	23	on	on	ADP
asfbr-1250	19	24	shinepukur	shinepukur	PROPN
asfbr-1250	19	25	holdings	holdings	PROPN
asfbr-1250	19	26	ltd	ltd	PROPN
asfbr-1250	19	27	:	:	PUNCT
asfbr-1250	19	28	strategy	strategy	NOUN
asfbr-1250	19	29	,	,	PUNCT
asfbr-1250	19	30	accounting	accounting	NOUN
asfbr-1250	19	31	,	,	PUNCT
asfbr-1250	19	32	ratio	ratio	NOUN
asfbr-1250	19	33	,	,	PUNCT
asfbr-1250	19	34	sensitivity	sensitivity	NOUN
asfbr-1250	19	35	and	and	CCONJ
asfbr-1250	19	36	prospective	prospective	ADJ
asfbr-1250	19	37	analysis	analysis	NOUN
asfbr-1250	20	1	k.	k.	PROPN
asfbr-1250	20	2	m.	m.	PROPN
asfbr-1250	20	3	anwarul	anwarul	PROPN
asfbr-1250	21	1	islam	islam	PROPN
asfbr-1250	21	2	94	94	NUM
asfbr-1250	21	3	cash	cash	NOUN
asfbr-1250	21	4	flows	flow	NOUN
asfbr-1250	21	5	.	.	PUNCT
asfbr-1250	22	1	the	the	DET
asfbr-1250	22	2	most	most	ADV
asfbr-1250	22	3	common	common	ADJ
asfbr-1250	22	4	is	be	AUX
asfbr-1250	22	5	the	the	DET
asfbr-1250	22	6	preparation	preparation	NOUN
asfbr-1250	22	7	of	of	ADP
asfbr-1250	22	8	comparative	comparative	ADJ
asfbr-1250	22	9	statements	statement	NOUN
asfbr-1250	22	10	of	of	ADP
asfbr-1250	22	11	cash	cash	NOUN
asfbr-1250	22	12	flows	flow	NOUN
asfbr-1250	22	13	,	,	PUNCT
asfbr-1250	22	14	while	while	SCONJ
asfbr-1250	22	15	a	a	DET
asfbr-1250	22	16	less	less	ADV
asfbr-1250	22	17	common	common	ADJ
asfbr-1250	22	18	technique	technique	NOUN
asfbr-1250	22	19	is	be	AUX
asfbr-1250	22	20	the	the	DET
asfbr-1250	22	21	use	use	NOUN
asfbr-1250	22	22	of	of	ADP
asfbr-1250	22	23	ratio	ratio	NOUN
asfbr-1250	22	24	analysis	analysis	NOUN
asfbr-1250	22	25	.	.	PUNCT
asfbr-1250	23	1	this	this	DET
asfbr-1250	23	2	article	article	NOUN
asfbr-1250	23	3	analyzes	analyze	VERB
asfbr-1250	23	4	the	the	DET
asfbr-1250	23	5	financial	financial	ADJ
asfbr-1250	23	6	accounts	account	NOUN
asfbr-1250	23	7	of	of	ADP
asfbr-1250	23	8	a	a	DET
asfbr-1250	23	9	fictitious	fictitious	ADJ
asfbr-1250	23	10	hotel	hotel	NOUN
asfbr-1250	23	11	,	,	PUNCT
asfbr-1250	23	12	the	the	DET
asfbr-1250	23	13	example	example	NOUN
asfbr-1250	23	14	inn	inn	PROPN
asfbr-1250	23	15	,	,	PUNCT
asfbr-1250	23	16	using	use	VERB
asfbr-1250	23	17	these	these	DET
asfbr-1250	23	18	financial	financial	ADJ
asfbr-1250	23	19	statement	statement	NOUN
asfbr-1250	23	20	analysis	analysis	NOUN
asfbr-1250	23	21	methods	method	NOUN
asfbr-1250	23	22	.	.	PUNCT
asfbr-1250	24	1	standard	standard	ADJ
asfbr-1250	24	2	-	-	PUNCT
asfbr-1250	24	3	setters	setter	NOUN
asfbr-1250	24	4	(	(	PUNCT
asfbr-1250	24	5	2002	2002	NUM
asfbr-1250	24	6	)	)	PUNCT
asfbr-1250	24	7	an	an	DET
asfbr-1250	24	8	investigation	investigation	NOUN
asfbr-1250	24	9	of	of	ADP
asfbr-1250	24	10	whether	whether	SCONJ
asfbr-1250	24	11	the	the	DET
asfbr-1250	24	12	manner	manner	NOUN
asfbr-1250	24	13	financial	financial	ADJ
asfbr-1250	24	14	reporting	reporting	NOUN
asfbr-1250	24	15	is	be	AUX
asfbr-1250	24	16	done	do	VERB
asfbr-1250	24	17	is	be	AUX
asfbr-1250	24	18	affected	affect	VERB
asfbr-1250	24	19	by	by	ADP
asfbr-1250	24	20	country	country	NOUN
asfbr-1250	24	21	cultures	culture	NOUN
asfbr-1250	24	22	is	be	AUX
asfbr-1250	24	23	performed	perform	VERB
asfbr-1250	24	24	by	by	ADP
asfbr-1250	24	25	the	the	DET
asfbr-1250	24	26	writers	writer	NOUN
asfbr-1250	24	27	.	.	PUNCT
asfbr-1250	25	1	three	three	NUM
asfbr-1250	25	2	groups	group	NOUN
asfbr-1250	25	3	of	of	ADP
asfbr-1250	25	4	professional	professional	ADJ
asfbr-1250	25	5	accountants	accountant	NOUN
asfbr-1250	25	6	from	from	ADP
asfbr-1250	25	7	the	the	DET
asfbr-1250	25	8	same	same	ADJ
asfbr-1250	25	9	large	large	ADJ
asfbr-1250	25	10	multinational	multinational	ADJ
asfbr-1250	25	11	accounting	accounting	NOUN
asfbr-1250	25	12	firm	firm	NOUN
asfbr-1250	25	13	is	be	AUX
asfbr-1250	25	14	used	use	VERB
asfbr-1250	25	15	to	to	PART
asfbr-1250	25	16	carry	carry	VERB
asfbr-1250	25	17	out	out	ADP
asfbr-1250	25	18	an	an	DET
asfbr-1250	25	19	experiment	experiment	NOUN
asfbr-1250	25	20	where	where	SCONJ
asfbr-1250	25	21	the	the	DET
asfbr-1250	25	22	same	same	ADJ
asfbr-1250	25	23	financial	financial	ADJ
asfbr-1250	25	24	information	information	NOUN
asfbr-1250	25	25	about	about	ADP
asfbr-1250	25	26	two	two	NUM
asfbr-1250	25	27	fake	fake	ADJ
asfbr-1250	25	28	companies	company	NOUN
asfbr-1250	25	29	is	be	AUX
asfbr-1250	25	30	presented	present	VERB
asfbr-1250	25	31	to	to	ADP
asfbr-1250	25	32	three	three	NUM
asfbr-1250	25	33	separate	separate	ADJ
asfbr-1250	25	34	sets	set	NOUN
asfbr-1250	25	35	of	of	ADP
asfbr-1250	25	36	accountants	accountant	NOUN
asfbr-1250	25	37	,	,	PUNCT
asfbr-1250	25	38	who	who	PRON
asfbr-1250	25	39	hail	hail	VERB
asfbr-1250	25	40	from	from	ADP
asfbr-1250	25	41	three	three	NUM
asfbr-1250	25	42	different	different	ADJ
asfbr-1250	25	43	nations	nation	NOUN
asfbr-1250	25	44	.	.	PUNCT
asfbr-1250	26	1	because	because	SCONJ
asfbr-1250	26	2	the	the	DET
asfbr-1250	26	3	accounting	accounting	NOUN
asfbr-1250	26	4	regulations	regulation	NOUN
asfbr-1250	26	5	governing	govern	VERB
asfbr-1250	26	6	warranties	warranty	NOUN
asfbr-1250	26	7	are	be	AUX
asfbr-1250	26	8	the	the	DET
asfbr-1250	26	9	same	same	ADJ
asfbr-1250	26	10	in	in	ADP
asfbr-1250	26	11	every	every	DET
asfbr-1250	26	12	country	country	NOUN
asfbr-1250	26	13	,	,	PUNCT
asfbr-1250	26	14	the	the	DET
asfbr-1250	26	15	accountants	accountant	NOUN
asfbr-1250	26	16	calculate	calculate	VERB
asfbr-1250	26	17	warranty	warranty	NOUN
asfbr-1250	26	18	expenses	expense	NOUN
asfbr-1250	26	19	for	for	ADP
asfbr-1250	26	20	warranties	warranty	NOUN
asfbr-1250	26	21	(	(	PUNCT
asfbr-1250	26	22	returned	return	VERB
asfbr-1250	26	23	products	product	NOUN
asfbr-1250	26	24	)	)	PUNCT
asfbr-1250	26	25	.	.	PUNCT
asfbr-1250	27	1	when	when	SCONJ
asfbr-1250	27	2	investigating	investigate	VERB
asfbr-1250	27	3	which	which	DET
asfbr-1250	27	4	figures	figure	NOUN
asfbr-1250	27	5	may	may	AUX
asfbr-1250	27	6	be	be	AUX
asfbr-1250	27	7	considered	consider	VERB
asfbr-1250	27	8	"	"	PUNCT
asfbr-1250	27	9	average	average	ADJ
asfbr-1250	27	10	,	,	PUNCT
asfbr-1250	27	11	"	"	PUNCT
asfbr-1250	27	12	the	the	DET
asfbr-1250	27	13	authors	author	NOUN
asfbr-1250	27	14	discover	discover	VERB
asfbr-1250	27	15	that	that	SCONJ
asfbr-1250	27	16	the	the	DET
asfbr-1250	27	17	estimations	estimation	NOUN
asfbr-1250	27	18	in	in	ADP
asfbr-1250	27	19	the	the	DET
asfbr-1250	27	20	three	three	NUM
asfbr-1250	27	21	nations	nation	NOUN
asfbr-1250	27	22	vary	vary	VERB
asfbr-1250	27	23	greatly	greatly	ADV
asfbr-1250	27	24	.	.	PUNCT
asfbr-1250	28	1	gross	gross	ADJ
asfbr-1250	28	2	leverage	leverage	NOUN
asfbr-1250	28	3	is	be	AUX
asfbr-1250	28	4	the	the	DET
asfbr-1250	28	5	total	total	ADJ
asfbr-1250	28	6	liabilities	liability	NOUN
asfbr-1250	28	7	of	of	ADP
asfbr-1250	28	8	a	a	DET
asfbr-1250	28	9	business	business	NOUN
asfbr-1250	28	10	versus	versus	ADP
asfbr-1250	28	11	its	its	PRON
asfbr-1250	28	12	equity	equity	NOUN
asfbr-1250	28	13	.	.	PUNCT
asfbr-1250	29	1	many	many	ADJ
asfbr-1250	29	2	liabilities	liability	NOUN
asfbr-1250	29	3	,	,	PUNCT
asfbr-1250	29	4	like	like	ADP
asfbr-1250	29	5	debt	debt	NOUN
asfbr-1250	29	6	issued	issue	VERB
asfbr-1250	29	7	by	by	ADP
asfbr-1250	29	8	banks	bank	NOUN
asfbr-1250	29	9	or	or	CCONJ
asfbr-1250	29	10	government	government	NOUN
asfbr-1250	29	11	agencies	agency	NOUN
asfbr-1250	29	12	,	,	PUNCT
asfbr-1250	29	13	are	be	AUX
asfbr-1250	29	14	created	create	VERB
asfbr-1250	29	15	through	through	ADP
asfbr-1250	29	16	finance	finance	NOUN
asfbr-1250	29	17	;	;	PUNCT
asfbr-1250	29	18	however	however	ADV
asfbr-1250	29	19	,	,	PUNCT
asfbr-1250	29	20	other	other	ADJ
asfbr-1250	29	21	liabilities	liability	NOUN
asfbr-1250	29	22	,	,	PUNCT
asfbr-1250	29	23	such	such	ADJ
asfbr-1250	29	24	payables	payable	NOUN
asfbr-1250	29	25	to	to	ADP
asfbr-1250	29	26	suppliers	supplier	NOUN
asfbr-1250	29	27	,	,	PUNCT
asfbr-1250	29	28	customers	customer	NOUN
asfbr-1250	29	29	,	,	PUNCT
asfbr-1250	29	30	and	and	CCONJ
asfbr-1250	29	31	workers	worker	NOUN
asfbr-1250	29	32	,	,	PUNCT
asfbr-1250	29	33	result	result	VERB
asfbr-1250	29	34	from	from	ADP
asfbr-1250	29	35	doing	do	VERB
asfbr-1250	29	36	business	business	NOUN
asfbr-1250	29	37	.	.	PUNCT
asfbr-1250	30	1	in	in	ADP
asfbr-1250	30	2	healthy	healthy	ADJ
asfbr-1250	30	3	capital	capital	NOUN
asfbr-1250	30	4	markets	market	NOUN
asfbr-1250	30	5	,	,	PUNCT
asfbr-1250	30	6	liabilities	liability	NOUN
asfbr-1250	30	7	are	be	AUX
asfbr-1250	30	8	often	often	ADV
asfbr-1250	30	9	traded	trade	VERB
asfbr-1250	30	10	as	as	ADP
asfbr-1250	30	11	price	price	NOUN
asfbr-1250	30	12	takers	taker	NOUN
asfbr-1250	30	13	.	.	PUNCT
asfbr-1250	31	1	however	however	ADV
asfbr-1250	31	2	,	,	PUNCT
asfbr-1250	31	3	since	since	SCONJ
asfbr-1250	31	4	the	the	DET
asfbr-1250	31	5	input	input	NOUN
asfbr-1250	31	6	and	and	CCONJ
asfbr-1250	31	7	output	output	NOUN
asfbr-1250	31	8	markets	market	NOUN
asfbr-1250	31	9	are	be	AUX
asfbr-1250	31	10	imperfect	imperfect	ADJ
asfbr-1250	31	11	compared	compare	VERB
asfbr-1250	31	12	to	to	ADP
asfbr-1250	31	13	the	the	DET
asfbr-1250	31	14	capital	capital	NOUN
asfbr-1250	31	15	markets	market	NOUN
asfbr-1250	31	16	,	,	PUNCT
asfbr-1250	31	17	firms	firm	NOUN
asfbr-1250	31	18	are	be	AUX
asfbr-1250	31	19	able	able	ADJ
asfbr-1250	31	20	to	to	PART
asfbr-1250	31	21	add	add	VERB
asfbr-1250	31	22	value	value	NOUN
asfbr-1250	31	23	in	in	ADP
asfbr-1250	31	24	their	their	PRON
asfbr-1250	31	25	operations	operation	NOUN
asfbr-1250	31	26	.	.	PUNCT
asfbr-1250	32	1	operating	operate	VERB
asfbr-1250	32	2	liabilities	liability	NOUN
asfbr-1250	32	3	,	,	PUNCT
asfbr-1250	32	4	which	which	PRON
asfbr-1250	32	5	originate	originate	VERB
asfbr-1250	32	6	in	in	ADP
asfbr-1250	32	7	day	day	NOUN
asfbr-1250	32	8	-	-	PUNCT
asfbr-1250	32	9	to	to	ADP
asfbr-1250	32	10	-	-	PUNCT
asfbr-1250	32	11	day	day	NOUN
asfbr-1250	32	12	business	business	NOUN
asfbr-1250	32	13	operations	operation	NOUN
asfbr-1250	32	14	,	,	PUNCT
asfbr-1250	32	15	have	have	VERB
asfbr-1250	32	16	certain	certain	ADJ
asfbr-1250	32	17	characteristics	characteristic	NOUN
asfbr-1250	32	18	that	that	PRON
asfbr-1250	32	19	bear	bear	VERB
asfbr-1250	32	20	similarity	similarity	NOUN
asfbr-1250	32	21	to	to	ADP
asfbr-1250	32	22	those	those	PRON
asfbr-1250	32	23	of	of	ADP
asfbr-1250	32	24	liabilities	liability	NOUN
asfbr-1250	32	25	created	create	VERB
asfbr-1250	32	26	by	by	ADP
asfbr-1250	32	27	external	external	ADJ
asfbr-1250	32	28	sources	source	NOUN
asfbr-1250	32	29	.	.	PUNCT
asfbr-1250	33	1	3	3	X
asfbr-1250	33	2	.	.	X
asfbr-1250	33	3	analysis	analysis	NOUN
asfbr-1250	33	4	of	of	ADP
asfbr-1250	33	5	data	datum	NOUN
asfbr-1250	33	6	for	for	ADP
asfbr-1250	33	7	ratio	ratio	NOUN
asfbr-1250	33	8	analysis	analysis	NOUN
asfbr-1250	33	9	,	,	PUNCT
asfbr-1250	33	10	we	we	PRON
asfbr-1250	33	11	have	have	AUX
asfbr-1250	33	12	chosen	choose	VERB
asfbr-1250	33	13	beximco	beximco	ADJ
asfbr-1250	33	14	synthetics	synthetic	NOUN
asfbr-1250	33	15	limited	limited	ADJ
asfbr-1250	33	16	.	.	PUNCT
asfbr-1250	34	1	here	here	ADV
asfbr-1250	34	2	we	we	PRON
asfbr-1250	34	3	have	have	AUX
asfbr-1250	34	4	taken	take	VERB
asfbr-1250	34	5	4	4	NUM
asfbr-1250	34	6	years	year	NOUN
asfbr-1250	34	7	of	of	ADP
asfbr-1250	34	8	data	datum	NOUN
asfbr-1250	34	9	and	and	CCONJ
asfbr-1250	34	10	our	our	PRON
asfbr-1250	34	11	first	first	ADJ
asfbr-1250	34	12	calendar	calendar	NOUN
asfbr-1250	34	13	year	year	NOUN
asfbr-1250	34	14	of	of	ADP
asfbr-1250	34	15	data	datum	NOUN
asfbr-1250	34	16	is	be	AUX
asfbr-1250	34	17	2010	2010	NUM
asfbr-1250	34	18	.	.	PUNCT
asfbr-1250	35	1	our	our	PRON
asfbr-1250	35	2	findings	finding	NOUN
asfbr-1250	35	3	by	by	ADP
asfbr-1250	35	4	using	use	VERB
asfbr-1250	35	5	the	the	DET
asfbr-1250	35	6	provided	provide	VERB
asfbr-1250	35	7	ratio	ratio	NOUN
asfbr-1250	35	8	analysis	analysis	NOUN
asfbr-1250	35	9	template	template	NOUN
asfbr-1250	35	10	,	,	PUNCT
asfbr-1250	35	11	we	we	PRON
asfbr-1250	35	12	have	have	AUX
asfbr-1250	35	13	found	find	VERB
asfbr-1250	35	14	the	the	DET
asfbr-1250	35	15	following	follow	VERB
asfbr-1250	35	16	ratios	ratio	NOUN
asfbr-1250	35	17	:	:	PUNCT
asfbr-1250	35	18	ratio	ratio	NOUN
asfbr-1250	35	19	year	year	NOUN
asfbr-1250	35	20	2010	2010	NUM
asfbr-1250	35	21	2011	2011	NUM
asfbr-1250	35	22	2012	2012	NUM
asfbr-1250	35	23	2013	2013	NUM
asfbr-1250	35	24	current	current	ADJ
asfbr-1250	35	25	ratio	ratio	NOUN
asfbr-1250	35	26	1.09	1.09	NUM
asfbr-1250	35	27	1.30	1.30	NUM
asfbr-1250	35	28	1.18	1.18	NUM
asfbr-1250	35	29	1.31	1.31	NUM
asfbr-1250	35	30	quick	quick	ADJ
asfbr-1250	35	31	ratio	ratio	NOUN
asfbr-1250	35	32	0.30	0.30	NUM
asfbr-1250	35	33	0.42	0.42	NUM
asfbr-1250	35	34	0.36	0.36	NUM
asfbr-1250	35	35	0.37	0.37	NUM
asfbr-1250	35	36	inventory	inventory	NOUN
asfbr-1250	35	37	turnover	turnover	NOUN
asfbr-1250	35	38	1.07	1.07	NUM
asfbr-1250	35	39	1.06	1.06	NUM
asfbr-1250	35	40	0.98	0.98	NUM
asfbr-1250	35	41	1.07	1.07	NUM
asfbr-1250	35	42	average	average	ADJ
asfbr-1250	35	43	collection	collection	NOUN
asfbr-1250	35	44	period	period	NOUN
asfbr-1250	35	45	24.47	24.47	NUM
asfbr-1250	35	46	51.41	51.41	NUM
asfbr-1250	35	47	55.57	55.57	NUM
asfbr-1250	35	48	46.88	46.88	NUM
asfbr-1250	35	49	fixed	fix	VERB
asfbr-1250	35	50	asset	asset	NOUN
asfbr-1250	35	51	turnover	turnover	NOUN
asfbr-1250	35	52	1.38	1.38	NUM
asfbr-1250	35	53	1.47	1.47	NUM
asfbr-1250	35	54	1.68	1.68	NUM
asfbr-1250	35	55	2.07	2.07	NUM
asfbr-1250	35	56	total	total	ADJ
asfbr-1250	35	57	asset	asset	NOUN
asfbr-1250	35	58	turnover	turnover	NOUN
asfbr-1250	35	59	0.57	0.57	NUM
asfbr-1250	35	60	0.55	0.55	NUM
asfbr-1250	35	61	0.55	0.55	NUM
asfbr-1250	35	62	0.62	0.62	NUM
asfbr-1250	35	63	debt	debt	NOUN
asfbr-1250	35	64	ratio	ratio	NOUN
asfbr-1250	35	65	0.61	0.61	NUM
asfbr-1250	35	66	0.57	0.57	NUM
asfbr-1250	35	67	0.57	0.57	NUM
asfbr-1250	35	68	0.54	0.54	NUM
asfbr-1250	35	69	debt	debt	NOUN
asfbr-1250	35	70	to	to	ADP
asfbr-1250	35	71	equity	equity	NOUN
asfbr-1250	35	72	0.19	0.19	NUM
asfbr-1250	35	73	0.21	0.21	NUM
asfbr-1250	35	74	0.00	0.00	NUM
asfbr-1250	35	75	0.00	0.00	NUM
asfbr-1250	35	76	times	time	NOUN
asfbr-1250	35	77	interest	interest	NOUN
asfbr-1250	35	78	earned	earn	VERB
asfbr-1250	35	79	2.32	2.32	NUM
asfbr-1250	35	80	2.09	2.09	NUM
asfbr-1250	35	81	2.04	2.04	NUM
asfbr-1250	35	82	2.16	2.16	NUM
asfbr-1250	35	83	gross	gross	ADJ
asfbr-1250	35	84	profit	profit	NOUN
asfbr-1250	35	85	margin	margin	NOUN
asfbr-1250	35	86	21.90	21.90	NUM
asfbr-1250	35	87	%	%	NOUN
asfbr-1250	35	88	18.48	18.48	NUM
asfbr-1250	35	89	%	%	NOUN
asfbr-1250	35	90	16.29	16.29	NUM
asfbr-1250	35	91	%	%	NOUN
asfbr-1250	35	92	13.33	13.33	NUM
asfbr-1250	35	93	%	%	NOUN
asfbr-1250	35	94	operating	operating	NOUN
asfbr-1250	35	95	profit	profit	NOUN
asfbr-1250	35	96	margin	margin	NOUN
asfbr-1250	35	97	19.37	19.37	NUM
asfbr-1250	35	98	%	%	NOUN
asfbr-1250	35	99	15.94	15.94	NUM
asfbr-1250	35	100	%	%	NOUN
asfbr-1250	35	101	13.73	13.73	NUM
asfbr-1250	35	102	%	%	NOUN
asfbr-1250	35	103	10.96	10.96	NUM
asfbr-1250	35	104	%	%	NOUN
asfbr-1250	35	105	net	net	ADJ
asfbr-1250	35	106	profit	profit	NOUN
asfbr-1250	35	107	margin	margin	NOUN
asfbr-1250	35	108	10.50	10.50	NUM
asfbr-1250	35	109	%	%	NOUN
asfbr-1250	35	110	6.36	6.36	NUM
asfbr-1250	35	111	%	%	NOUN
asfbr-1250	35	112	3.69	3.69	NUM
asfbr-1250	35	113	%	%	NOUN
asfbr-1250	35	114	3.44	3.44	NUM
asfbr-1250	35	115	%	%	NOUN
asfbr-1250	35	116	return	return	NOUN
asfbr-1250	35	117	on	on	ADP
asfbr-1250	35	118	total	total	ADJ
asfbr-1250	35	119	assets	asset	NOUN
asfbr-1250	35	120	(	(	PUNCT
asfbr-1250	35	121	roa	roa	NOUN
asfbr-1250	35	122	)	)	PUNCT
asfbr-1250	35	123	6.02	6.02	NUM
asfbr-1250	35	124	%	%	NOUN
asfbr-1250	35	125	3.51	3.51	NUM
asfbr-1250	35	126	%	%	NOUN
asfbr-1250	35	127	2.03	2.03	NUM
asfbr-1250	35	128	%	%	NOUN
asfbr-1250	35	129	2.14	2.14	NUM
asfbr-1250	35	130	%	%	NOUN
asfbr-1250	35	131	return	return	NOUN
asfbr-1250	35	132	on	on	ADP
asfbr-1250	35	133	equity	equity	NOUN
asfbr-1250	35	134	(	(	PUNCT
asfbr-1250	35	135	roe	roe	PROPN
asfbr-1250	35	136	)	)	PUNCT
asfbr-1250	35	137	15.26	15.26	NUM
asfbr-1250	35	138	%	%	NOUN
asfbr-1250	35	139	8.17	8.17	NUM
asfbr-1250	35	140	%	%	NOUN
asfbr-1250	35	141	4.72	4.72	NUM
asfbr-1250	35	142	%	%	NOUN
asfbr-1250	35	143	4.57	4.57	NUM
asfbr-1250	35	144	%	%	NOUN
asfbr-1250	35	145	earnings	earning	NOUN
asfbr-1250	35	146	per	per	ADP
asfbr-1250	35	147	share	share	NOUN
asfbr-1250	35	148	(	(	PUNCT
asfbr-1250	35	149	eps	eps	PROPN
asfbr-1250	35	150	)	)	PUNCT
asfbr-1250	35	151	tk	tk	PROPN
asfbr-1250	35	152	28.37	28.37	NUM
asfbr-1250	35	153	tk	tk	PROPN
asfbr-1250	35	154	16.54	16.54	NUM
asfbr-1250	35	155	tk	tk	PROPN
asfbr-1250	35	156	9.48	9.48	NUM
asfbr-1250	35	157	tk	tk	PROPN
asfbr-1250	35	158	9.22	9.22	NUM
asfbr-1250	35	159	price	price	NOUN
asfbr-1250	35	160	/	/	SYM
asfbr-1250	35	161	earnings	earning	NOUN
asfbr-1250	35	162	ratio	ratio	NOUN
asfbr-1250	35	163	6.11	6.11	NUM
asfbr-1250	35	164	8.17	8.17	NUM
asfbr-1250	35	165	10.55	10.55	NUM
asfbr-1250	35	166	8.73	8.73	NUM
asfbr-1250	35	167	an	an	DET
asfbr-1250	35	168	empirical	empirical	ADJ
asfbr-1250	35	169	research	research	NOUN
asfbr-1250	35	170	on	on	ADP
asfbr-1250	35	171	shinepukur	shinepukur	PROPN
asfbr-1250	35	172	holdings	holdings	PROPN
asfbr-1250	35	173	ltd	ltd	PROPN
asfbr-1250	35	174	:	:	PUNCT
asfbr-1250	35	175	strategy	strategy	NOUN
asfbr-1250	35	176	,	,	PUNCT
asfbr-1250	35	177	accounting	accounting	NOUN
asfbr-1250	35	178	,	,	PUNCT
asfbr-1250	35	179	ratio	ratio	NOUN
asfbr-1250	35	180	,	,	PUNCT
asfbr-1250	35	181	sensitivity	sensitivity	NOUN
asfbr-1250	35	182	and	and	CCONJ
asfbr-1250	35	183	prospective	prospective	ADJ
asfbr-1250	35	184	analysis	analysis	NOUN
asfbr-1250	36	1	k.	k.	PROPN
asfbr-1250	36	2	m.	m.	PROPN
asfbr-1250	36	3	anwarul	anwarul	PROPN
asfbr-1250	37	1	islam	islam	PROPN
asfbr-1250	37	2	95	95	PROPN
asfbr-1250	38	1	and	and	CCONJ
asfbr-1250	38	2	we	we	PRON
asfbr-1250	38	3	have	have	AUX
asfbr-1250	38	4	found	find	VERB
asfbr-1250	38	5	the	the	DET
asfbr-1250	38	6	following	follow	VERB
asfbr-1250	38	7	results	result	NOUN
asfbr-1250	38	8	for	for	ADP
asfbr-1250	38	9	dupont	dupont	NOUN
asfbr-1250	38	10	analysis	analysis	NOUN
asfbr-1250	38	11	:	:	PUNCT
asfbr-1250	38	12	ratio	ratio	NOUN
asfbr-1250	38	13	year	year	NOUN
asfbr-1250	38	14	2010	2010	NUM
asfbr-1250	38	15	2011	2011	NUM
asfbr-1250	38	16	2012	2012	NUM
asfbr-1250	38	17	2013	2013	NUM
asfbr-1250	38	18	net	net	ADJ
asfbr-1250	38	19	profit	profit	NOUN
asfbr-1250	38	20	at	at	ADP
asfbr-1250	38	21	/	/	SYM
asfbr-1250	38	22	sales	sale	NOUN
asfbr-1250	38	23	10.50	10.50	NUM
asfbr-1250	38	24	%	%	NOUN
asfbr-1250	38	25	6.36	6.36	NUM
asfbr-1250	38	26	%	%	NOUN
asfbr-1250	38	27	3.69	3.69	NUM
asfbr-1250	38	28	%	%	NOUN
asfbr-1250	38	29	3.44	3.44	NUM
asfbr-1250	38	30	%	%	NOUN
asfbr-1250	38	31	sales	sale	NOUN
asfbr-1250	38	32	/	/	SYM
asfbr-1250	38	33	total	total	ADJ
asfbr-1250	38	34	assets	asset	NOUN
asfbr-1250	38	35	57.36	57.36	NUM
asfbr-1250	38	36	%	%	NOUN
asfbr-1250	38	37	55.20	55.20	NUM
asfbr-1250	38	38	%	%	NOUN
asfbr-1250	38	39	54.93	54.93	NUM
asfbr-1250	38	40	%	%	NOUN
asfbr-1250	38	41	62.13	62.13	NUM
asfbr-1250	38	42	%	%	NOUN
asfbr-1250	38	43	roa	roa	NOUN
asfbr-1250	38	44	6.02	6.02	NUM
asfbr-1250	38	45	%	%	NOUN
asfbr-1250	38	46	3.51	3.51	NUM
asfbr-1250	38	47	%	%	NOUN
asfbr-1250	38	48	2.03	2.03	NUM
asfbr-1250	38	49	%	%	NOUN
asfbr-1250	38	50	2.14	2.14	NUM
asfbr-1250	38	51	%	%	NOUN
asfbr-1250	38	52	net	net	ADJ
asfbr-1250	38	53	profit	profit	NOUN
asfbr-1250	38	54	at	at	ADP
asfbr-1250	38	55	/	/	SYM
asfbr-1250	38	56	total	total	ADJ
asfbr-1250	38	57	assets	asset	NOUN
asfbr-1250	38	58	6.02	6.02	NUM
asfbr-1250	38	59	%	%	NOUN
asfbr-1250	38	60	3.51	3.51	NUM
asfbr-1250	38	61	%	%	NOUN
asfbr-1250	38	62	2.03	2.03	NUM
asfbr-1250	38	63	%	%	NOUN
asfbr-1250	38	64	2.14	2.14	NUM
asfbr-1250	38	65	%	%	NOUN
asfbr-1250	38	66	total	total	ADJ
asfbr-1250	38	67	assets	asset	NOUN
asfbr-1250	38	68	/	/	SYM
asfbr-1250	38	69	stockholders	stockholder	NOUN
asfbr-1250	38	70	equity	equity	NOUN
asfbr-1250	38	71	253.40	253.40	NUM
asfbr-1250	38	72	%	%	NOUN
asfbr-1250	38	73	232.81	232.81	NUM
asfbr-1250	38	74	%	%	NOUN
asfbr-1250	38	75	232.64	232.64	NUM
asfbr-1250	38	76	%	%	NOUN
asfbr-1250	38	77	213.87	213.87	NUM
asfbr-1250	38	78	%	%	NOUN
asfbr-1250	38	79	roe	roe	NOUN
asfbr-1250	38	80	15.26	15.26	NUM
asfbr-1250	38	81	%	%	NOUN
asfbr-1250	38	82	8.17	8.17	NUM
asfbr-1250	38	83	%	%	NOUN
asfbr-1250	38	84	4.72	4.72	NUM
asfbr-1250	38	85	%	%	NOUN
asfbr-1250	38	86	4.57	4.57	NUM
asfbr-1250	38	87	%	%	NOUN
asfbr-1250	38	88	interpretation	interpretation	NOUN
asfbr-1250	38	89	of	of	ADP
asfbr-1250	38	90	ratios	ratio	NOUN
asfbr-1250	38	91			X
asfbr-1250	38	92	current	current	ADJ
asfbr-1250	38	93	ratio	ratio	NOUN
asfbr-1250	38	94	current	current	ADJ
asfbr-1250	38	95	ratio	ratio	NOUN
asfbr-1250	38	96	shows	show	VERB
asfbr-1250	38	97	the	the	DET
asfbr-1250	38	98	ability	ability	NOUN
asfbr-1250	38	99	to	to	PART
asfbr-1250	38	100	meet	meet	VERB
asfbr-1250	38	101	future	future	ADJ
asfbr-1250	38	102	short	short	ADJ
asfbr-1250	38	103	term	term	NOUN
asfbr-1250	38	104	financial	financial	ADJ
asfbr-1250	38	105	obligation	obligation	NOUN
asfbr-1250	38	106	.	.	PUNCT
asfbr-1250	39	1	here	here	ADV
asfbr-1250	39	2	we	we	PRON
asfbr-1250	39	3	have	have	VERB
asfbr-1250	39	4	the	the	DET
asfbr-1250	39	5	following	follow	VERB
asfbr-1250	39	6	current	current	ADJ
asfbr-1250	39	7	ratios	ratio	NOUN
asfbr-1250	39	8	of	of	ADP
asfbr-1250	39	9	beximco	beximco	ADJ
asfbr-1250	39	10	synthetics	synthetic	NOUN
asfbr-1250	39	11	:	:	PUNCT
asfbr-1250	39	12	year	year	NOUN
asfbr-1250	39	13	2010	2010	NUM
asfbr-1250	39	14	2011	2011	NUM
asfbr-1250	39	15	2012	2012	NUM
asfbr-1250	39	16	2013	2013	NUM
asfbr-1250	39	17	current	current	ADJ
asfbr-1250	39	18	ratio	ratio	NOUN
asfbr-1250	39	19	1.09	1.09	NUM
asfbr-1250	39	20	1.30	1.30	NUM
asfbr-1250	39	21	1.18	1.18	NUM
asfbr-1250	39	22	1.31	1.31	NUM
asfbr-1250	39	23	as	as	ADP
asfbr-1250	39	24	in	in	ADP
asfbr-1250	39	25	all	all	DET
asfbr-1250	39	26	the	the	DET
asfbr-1250	39	27	years	year	NOUN
asfbr-1250	39	28	’	'	PUNCT
asfbr-1250	39	29	current	current	ADJ
asfbr-1250	39	30	ratio	ratio	NOUN
asfbr-1250	39	31	is	be	AUX
asfbr-1250	39	32	more	more	ADJ
asfbr-1250	39	33	than	than	ADP
asfbr-1250	39	34	1.00	1.00	NUM
asfbr-1250	39	35	,	,	PUNCT
asfbr-1250	39	36	it	it	PRON
asfbr-1250	39	37	indicates	indicate	VERB
asfbr-1250	39	38	good	good	ADJ
asfbr-1250	39	39	payment	payment	NOUN
asfbr-1250	39	40	ability	ability	NOUN
asfbr-1250	39	41	of	of	ADP
asfbr-1250	39	42	the	the	DET
asfbr-1250	39	43	company	company	NOUN
asfbr-1250	39	44	.	.	PUNCT
asfbr-1250	40	1	if	if	SCONJ
asfbr-1250	40	2	it	it	PRON
asfbr-1250	40	3	would	would	AUX
asfbr-1250	40	4	be	be	AUX
asfbr-1250	40	5	more	more	ADJ
asfbr-1250	40	6	than	than	ADP
asfbr-1250	40	7	or	or	CCONJ
asfbr-1250	40	8	equal	equal	ADJ
asfbr-1250	40	9	to	to	ADP
asfbr-1250	40	10	2	2	NUM
asfbr-1250	40	11	,	,	PUNCT
asfbr-1250	40	12	then	then	ADV
asfbr-1250	40	13	it	it	PRON
asfbr-1250	40	14	would	would	AUX
asfbr-1250	40	15	have	have	VERB
asfbr-1250	40	16	more	more	ADJ
asfbr-1250	40	17	payment	payment	NOUN
asfbr-1250	40	18	capacity	capacity	NOUN
asfbr-1250	40	19	.	.	PUNCT
asfbr-1250	41	1			X
asfbr-1250	42	1	quick	quick	ADJ
asfbr-1250	42	2	ratio	ratio	NOUN
asfbr-1250	42	3	it	it	PRON
asfbr-1250	42	4	indicates	indicate	VERB
asfbr-1250	42	5	the	the	DET
asfbr-1250	42	6	speed	speed	NOUN
asfbr-1250	42	7	of	of	ADP
asfbr-1250	42	8	payment	payment	NOUN
asfbr-1250	42	9	of	of	ADP
asfbr-1250	42	10	a	a	DET
asfbr-1250	42	11	company	company	NOUN
asfbr-1250	42	12	.	.	PUNCT
asfbr-1250	43	1	here	here	ADV
asfbr-1250	43	2	we	we	PRON
asfbr-1250	43	3	have	have	VERB
asfbr-1250	43	4	the	the	DET
asfbr-1250	43	5	following	follow	VERB
asfbr-1250	43	6	ratios	ratio	NOUN
asfbr-1250	43	7	:	:	PUNCT
asfbr-1250	43	8	year	year	NOUN
asfbr-1250	43	9	2010	2010	NUM
asfbr-1250	43	10	2011	2011	NUM
asfbr-1250	43	11	2012	2012	NUM
asfbr-1250	43	12	2013	2013	NUM
asfbr-1250	43	13	quick	quick	ADJ
asfbr-1250	43	14	ratio	ratio	NOUN
asfbr-1250	43	15	0.30	0.30	NUM
asfbr-1250	43	16	0.42	0.42	NUM
asfbr-1250	43	17	0.36	0.36	NUM
asfbr-1250	43	18	0.37	0.37	NUM
asfbr-1250	43	19	from	from	ADP
asfbr-1250	43	20	the	the	DET
asfbr-1250	43	21	above	above	ADJ
asfbr-1250	43	22	data	datum	NOUN
asfbr-1250	43	23	,	,	PUNCT
asfbr-1250	43	24	we	we	PRON
asfbr-1250	43	25	find	find	VERB
asfbr-1250	43	26	that	that	SCONJ
asfbr-1250	43	27	the	the	DET
asfbr-1250	43	28	ratios	ratio	NOUN
asfbr-1250	43	29	of	of	ADP
asfbr-1250	43	30	the	the	DET
asfbr-1250	43	31	company	company	NOUN
asfbr-1250	43	32	are	be	AUX
asfbr-1250	43	33	being	be	AUX
asfbr-1250	43	34	increased	increase	VERB
asfbr-1250	43	35	year	year	NOUN
asfbr-1250	43	36	to	to	ADP
asfbr-1250	43	37	year	year	NOUN
asfbr-1250	43	38	on	on	ADP
asfbr-1250	43	39	an	an	DET
asfbr-1250	43	40	average	average	NOUN
asfbr-1250	43	41	.	.	PUNCT
asfbr-1250	44	1	as	as	SCONJ
asfbr-1250	44	2	it	it	PRON
asfbr-1250	44	3	is	be	AUX
asfbr-1250	44	4	below	below	ADP
asfbr-1250	44	5	1.00	1.00	NUM
asfbr-1250	44	6	,	,	PUNCT
asfbr-1250	44	7	we	we	PRON
asfbr-1250	44	8	conclude	conclude	VERB
asfbr-1250	44	9	that	that	SCONJ
asfbr-1250	44	10	the	the	DET
asfbr-1250	44	11	company	company	NOUN
asfbr-1250	44	12	is	be	AUX
asfbr-1250	44	13	not	not	PART
asfbr-1250	44	14	in	in	ADP
asfbr-1250	44	15	a	a	DET
asfbr-1250	44	16	satisfactory	satisfactory	ADJ
asfbr-1250	44	17	position	position	NOUN
asfbr-1250	44	18	in	in	ADP
asfbr-1250	44	19	cash	cash	NOUN
asfbr-1250	44	20	payment	payment	NOUN
asfbr-1250	44	21	.	.	PUNCT
asfbr-1250	45	1			X
asfbr-1250	45	2	inventory	inventory	NOUN
asfbr-1250	45	3	turnover	turnover	NOUN
asfbr-1250	45	4	this	this	DET
asfbr-1250	45	5	ratio	ratio	NOUN
asfbr-1250	45	6	indicates	indicate	VERB
asfbr-1250	45	7	the	the	DET
asfbr-1250	45	8	liquidity	liquidity	NOUN
asfbr-1250	45	9	position	position	NOUN
asfbr-1250	45	10	of	of	ADP
asfbr-1250	45	11	a	a	DET
asfbr-1250	45	12	company	company	NOUN
asfbr-1250	45	13	.	.	PUNCT
asfbr-1250	46	1	here	here	ADV
asfbr-1250	46	2	we	we	PRON
asfbr-1250	46	3	have	have	VERB
asfbr-1250	46	4	the	the	DET
asfbr-1250	46	5	following	follow	VERB
asfbr-1250	46	6	inventory	inventory	NOUN
asfbr-1250	46	7	turnovers	turnover	NOUN
asfbr-1250	46	8	over	over	ADP
asfbr-1250	46	9	the	the	DET
asfbr-1250	46	10	4	4	NUM
asfbr-1250	46	11	years	year	NOUN
asfbr-1250	46	12	.	.	PUNCT
asfbr-1250	47	1	year	year	NOUN
asfbr-1250	47	2	2010	2010	NUM
asfbr-1250	47	3	2011	2011	NUM
asfbr-1250	47	4	2012	2012	NUM
asfbr-1250	47	5	2013	2013	NUM
asfbr-1250	47	6	inventory	inventory	NOUN
asfbr-1250	47	7	turnover	turnover	NOUN
asfbr-1250	47	8	1.07	1.07	NUM
asfbr-1250	47	9	1.06	1.06	NUM
asfbr-1250	47	10	0.98	0.98	NUM
asfbr-1250	47	11	1.07	1.07	NUM
asfbr-1250	47	12	in	in	ADP
asfbr-1250	47	13	2010	2010	NUM
asfbr-1250	47	14	and	and	CCONJ
asfbr-1250	47	15	2013	2013	NUM
asfbr-1250	47	16	,	,	PUNCT
asfbr-1250	47	17	the	the	DET
asfbr-1250	47	18	company	company	NOUN
asfbr-1250	47	19	was	be	AUX
asfbr-1250	47	20	in	in	ADP
asfbr-1250	47	21	better	well	ADJ
asfbr-1250	47	22	position	position	NOUN
asfbr-1250	47	23	during	during	ADP
asfbr-1250	47	24	the	the	DET
asfbr-1250	47	25	considered	consider	VERB
asfbr-1250	47	26	4	4	NUM
asfbr-1250	47	27	years	year	NOUN
asfbr-1250	47	28	.	.	PUNCT
asfbr-1250	48	1	an	an	DET
asfbr-1250	48	2	empirical	empirical	ADJ
asfbr-1250	48	3	research	research	NOUN
asfbr-1250	48	4	on	on	ADP
asfbr-1250	48	5	shinepukur	shinepukur	PROPN
asfbr-1250	48	6	holdings	holdings	PROPN
asfbr-1250	48	7	ltd	ltd	PROPN
asfbr-1250	48	8	:	:	PUNCT
asfbr-1250	48	9	strategy	strategy	NOUN
asfbr-1250	48	10	,	,	PUNCT
asfbr-1250	48	11	accounting	accounting	NOUN
asfbr-1250	48	12	,	,	PUNCT
asfbr-1250	48	13	ratio	ratio	NOUN
asfbr-1250	48	14	,	,	PUNCT
asfbr-1250	48	15	sensitivity	sensitivity	NOUN
asfbr-1250	48	16	and	and	CCONJ
asfbr-1250	48	17	prospective	prospective	ADJ
asfbr-1250	48	18	analysis	analysis	NOUN
asfbr-1250	48	19	k.	k.	PROPN
asfbr-1250	48	20	m.	m.	PROPN
asfbr-1250	48	21	anwarul	anwarul	PROPN
asfbr-1250	49	1	islam	islam	PROPN
asfbr-1250	49	2	96	96	NUM
asfbr-1250	49	3			PROPN
asfbr-1250	49	4	average	average	ADJ
asfbr-1250	49	5	collection	collection	NOUN
asfbr-1250	49	6	period	period	NOUN
asfbr-1250	49	7	year	year	NOUN
asfbr-1250	49	8	2010	2010	NUM
asfbr-1250	49	9	2011	2011	NUM
asfbr-1250	49	10	2012	2012	NUM
asfbr-1250	49	11	2013	2013	NUM
asfbr-1250	49	12	average	average	ADJ
asfbr-1250	49	13	collection	collection	NOUN
asfbr-1250	49	14	period	period	NOUN
asfbr-1250	49	15	24.47	24.47	NUM
asfbr-1250	49	16	51.41	51.41	NUM
asfbr-1250	49	17	55.57	55.57	NUM
asfbr-1250	49	18	46.88	46.88	NUM
asfbr-1250	49	19	in	in	ADP
asfbr-1250	49	20	2012	2012	NUM
asfbr-1250	49	21	,	,	PUNCT
asfbr-1250	49	22	the	the	DET
asfbr-1250	49	23	company	company	NOUN
asfbr-1250	49	24	’s	’s	PART
asfbr-1250	49	25	average	average	ADJ
asfbr-1250	49	26	collection	collection	NOUN
asfbr-1250	49	27	period	period	NOUN
asfbr-1250	49	28	is	be	AUX
asfbr-1250	49	29	55.57	55.57	NUM
asfbr-1250	49	30	days	day	NOUN
asfbr-1250	49	31	.	.	PUNCT
asfbr-1250	50	1	it	it	PRON
asfbr-1250	50	2	is	be	AUX
asfbr-1250	50	3	the	the	DET
asfbr-1250	50	4	worst	bad	ADJ
asfbr-1250	50	5	collection	collection	NOUN
asfbr-1250	50	6	efficiency	efficiency	NOUN
asfbr-1250	50	7	of	of	ADP
asfbr-1250	50	8	the	the	DET
asfbr-1250	50	9	company	company	NOUN
asfbr-1250	50	10	.	.	PUNCT
asfbr-1250	51	1	again	again	ADV
asfbr-1250	51	2	,	,	PUNCT
asfbr-1250	51	3	the	the	DET
asfbr-1250	51	4	company	company	NOUN
asfbr-1250	51	5	is	be	AUX
asfbr-1250	51	6	in	in	ADP
asfbr-1250	51	7	good	good	ADJ
asfbr-1250	51	8	position	position	NOUN
asfbr-1250	51	9	in	in	ADP
asfbr-1250	51	10	collection	collection	NOUN
asfbr-1250	51	11	in	in	ADP
asfbr-1250	51	12	2010	2010	NUM
asfbr-1250	51	13	while	while	SCONJ
asfbr-1250	51	14	its	its	PRON
asfbr-1250	51	15	period	period	NOUN
asfbr-1250	51	16	is	be	AUX
asfbr-1250	51	17	only	only	ADV
asfbr-1250	51	18	24.47	24.47	NUM
asfbr-1250	51	19	days	day	NOUN
asfbr-1250	51	20	.	.	PUNCT
asfbr-1250	52	1			PROPN
asfbr-1250	53	1	fixed	fix	VERB
asfbr-1250	53	2	asset	asset	NOUN
asfbr-1250	53	3	turnover	turnover	NOUN
asfbr-1250	53	4	it	it	PRON
asfbr-1250	53	5	reflects	reflect	VERB
asfbr-1250	53	6	the	the	DET
asfbr-1250	53	7	utilization	utilization	NOUN
asfbr-1250	53	8	of	of	ADP
asfbr-1250	53	9	the	the	DET
asfbr-1250	53	10	fixed	fix	VERB
asfbr-1250	53	11	asset	asset	NOUN
asfbr-1250	53	12	.	.	PUNCT
asfbr-1250	54	1	over	over	ADP
asfbr-1250	54	2	the	the	DET
asfbr-1250	54	3	years	year	NOUN
asfbr-1250	54	4	,	,	PUNCT
asfbr-1250	54	5	the	the	DET
asfbr-1250	54	6	turnovers	turnover	NOUN
asfbr-1250	54	7	are	be	AUX
asfbr-1250	54	8	as	as	SCONJ
asfbr-1250	54	9	follows	follow	VERB
asfbr-1250	54	10	:	:	PUNCT
asfbr-1250	54	11	year	year	NOUN
asfbr-1250	54	12	2010	2010	NUM
asfbr-1250	54	13	2011	2011	NUM
asfbr-1250	54	14	2012	2012	NUM
asfbr-1250	54	15	2013	2013	NUM
asfbr-1250	54	16	fixed	fix	VERB
asfbr-1250	54	17	asset	asset	NOUN
asfbr-1250	54	18	turnover	turnover	NOUN
asfbr-1250	54	19	1.38	1.38	NUM
asfbr-1250	54	20	1.47	1.47	NUM
asfbr-1250	54	21	1.68	1.68	NUM
asfbr-1250	54	22	2.07	2.07	NUM
asfbr-1250	54	23	the	the	DET
asfbr-1250	54	24	company	company	NOUN
asfbr-1250	54	25	’s	’s	PART
asfbr-1250	54	26	turnover	turnover	NOUN
asfbr-1250	54	27	is	be	AUX
asfbr-1250	54	28	being	be	AUX
asfbr-1250	54	29	increased	increase	VERB
asfbr-1250	54	30	year	year	NOUN
asfbr-1250	54	31	to	to	ADP
asfbr-1250	54	32	year	year	NOUN
asfbr-1250	54	33	.	.	PUNCT
asfbr-1250	55	1	its	its	PRON
asfbr-1250	55	2	growth	growth	NOUN
asfbr-1250	55	3	rate	rate	NOUN
asfbr-1250	55	4	is	be	AUX
asfbr-1250	55	5	pretty	pretty	ADV
asfbr-1250	55	6	good	good	ADJ
asfbr-1250	55	7	.	.	PUNCT
asfbr-1250	56	1	the	the	DET
asfbr-1250	56	2	company	company	NOUN
asfbr-1250	56	3	had	have	VERB
asfbr-1250	56	4	turnover	turnover	NOUN
asfbr-1250	56	5	2.07	2.07	NUM
asfbr-1250	56	6	in	in	ADP
asfbr-1250	56	7	2013	2013	NUM
asfbr-1250	56	8	.	.	PUNCT
asfbr-1250	57	1	it	it	PRON
asfbr-1250	57	2	indicates	indicate	VERB
asfbr-1250	57	3	that	that	SCONJ
asfbr-1250	57	4	the	the	DET
asfbr-1250	57	5	company	company	NOUN
asfbr-1250	57	6	’s	’s	PART
asfbr-1250	57	7	fixed	fix	VERB
asfbr-1250	57	8	asset	asset	NOUN
asfbr-1250	57	9	turnover	turnover	NOUN
asfbr-1250	57	10	is	be	AUX
asfbr-1250	57	11	more	more	ADV
asfbr-1250	57	12	than	than	ADP
asfbr-1250	57	13	double	double	ADJ
asfbr-1250	57	14	of	of	ADP
asfbr-1250	57	15	its	its	PRON
asfbr-1250	57	16	fixed	fix	VERB
asfbr-1250	57	17	asset	asset	NOUN
asfbr-1250	57	18	utilization	utilization	NOUN
asfbr-1250	57	19	capacity	capacity	NOUN
asfbr-1250	57	20	.	.	PUNCT
asfbr-1250	58	1			PART
asfbr-1250	59	1	total	total	ADJ
asfbr-1250	59	2	asset	asset	NOUN
asfbr-1250	59	3	turnover	turnover	NOUN
asfbr-1250	59	4	this	this	DET
asfbr-1250	59	5	turnover	turnover	NOUN
asfbr-1250	59	6	ratio	ratio	NOUN
asfbr-1250	59	7	indicates	indicate	VERB
asfbr-1250	59	8	the	the	DET
asfbr-1250	59	9	effectiveness	effectiveness	NOUN
asfbr-1250	59	10	of	of	ADP
asfbr-1250	59	11	a	a	DET
asfbr-1250	59	12	firm	firm	NOUN
asfbr-1250	59	13	’s	’s	PART
asfbr-1250	59	14	use	use	NOUN
asfbr-1250	59	15	of	of	ADP
asfbr-1250	59	16	its	its	PRON
asfbr-1250	59	17	total	total	ADJ
asfbr-1250	59	18	asset	asset	NOUN
asfbr-1250	59	19	base	base	NOUN
asfbr-1250	59	20	.	.	PUNCT
asfbr-1250	60	1	the	the	DET
asfbr-1250	60	2	findings	finding	NOUN
asfbr-1250	60	3	are	be	AUX
asfbr-1250	60	4	:	:	PUNCT
asfbr-1250	60	5	year	year	NOUN
asfbr-1250	60	6	2010	2010	NUM
asfbr-1250	60	7	2011	2011	NUM
asfbr-1250	60	8	2012	2012	NUM
asfbr-1250	60	9	2013	2013	NUM
asfbr-1250	60	10	total	total	ADJ
asfbr-1250	60	11	asset	asset	NOUN
asfbr-1250	60	12	turnover	turnover	NOUN
asfbr-1250	60	13	0.57	0.57	NUM
asfbr-1250	60	14	0.55	0.55	NUM
asfbr-1250	60	15	0.55	0.55	NUM
asfbr-1250	60	16	0.62	0.62	NUM
asfbr-1250	60	17	the	the	DET
asfbr-1250	60	18	highest	high	ADJ
asfbr-1250	60	19	turnover	turnover	NOUN
asfbr-1250	60	20	is	be	AUX
asfbr-1250	60	21	in	in	ADP
asfbr-1250	60	22	2013	2013	NUM
asfbr-1250	60	23	that	that	PRON
asfbr-1250	60	24	is	be	AUX
asfbr-1250	60	25	0.62	0.62	NUM
asfbr-1250	60	26	.	.	PUNCT
asfbr-1250	61	1	it	it	PRON
asfbr-1250	61	2	is	be	AUX
asfbr-1250	61	3	the	the	DET
asfbr-1250	61	4	highest	high	ADJ
asfbr-1250	61	5	turnover	turnover	NOUN
asfbr-1250	61	6	among	among	ADP
asfbr-1250	61	7	the	the	DET
asfbr-1250	61	8	calculated	calculated	ADJ
asfbr-1250	61	9	years	year	NOUN
asfbr-1250	61	10	.	.	PUNCT
asfbr-1250	62	1	it	it	PRON
asfbr-1250	62	2	explains	explain	VERB
asfbr-1250	62	3	that	that	SCONJ
asfbr-1250	62	4	the	the	DET
asfbr-1250	62	5	company	company	NOUN
asfbr-1250	62	6	is	be	AUX
asfbr-1250	62	7	doing	do	VERB
asfbr-1250	62	8	well	well	ADV
asfbr-1250	62	9	year	year	NOUN
asfbr-1250	62	10	to	to	ADP
asfbr-1250	62	11	year	year	NOUN
asfbr-1250	62	12	.	.	PUNCT
asfbr-1250	63	1			PART
asfbr-1250	64	1	debt	debt	NOUN
asfbr-1250	64	2	ratio	ratio	NOUN
asfbr-1250	64	3	year	year	NOUN
asfbr-1250	64	4	2010	2010	NUM
asfbr-1250	64	5	2011	2011	NUM
asfbr-1250	64	6	2012	2012	NUM
asfbr-1250	64	7	2013	2013	NUM
asfbr-1250	64	8	debt	debt	NOUN
asfbr-1250	64	9	ratio	ratio	NOUN
asfbr-1250	64	10	0.61	0.61	NUM
asfbr-1250	64	11	0.57	0.57	NUM
asfbr-1250	64	12	0.57	0.57	NUM
asfbr-1250	64	13	0.54	0.54	NUM
asfbr-1250	64	14	the	the	DET
asfbr-1250	64	15	debt	debt	NOUN
asfbr-1250	64	16	ratio	ratio	NOUN
asfbr-1250	64	17	of	of	ADP
asfbr-1250	64	18	the	the	DET
asfbr-1250	64	19	company	company	NOUN
asfbr-1250	64	20	is	be	AUX
asfbr-1250	64	21	being	be	AUX
asfbr-1250	64	22	decreased	decrease	VERB
asfbr-1250	64	23	year	year	NOUN
asfbr-1250	64	24	to	to	ADP
asfbr-1250	64	25	year	year	NOUN
asfbr-1250	64	26	.	.	PUNCT
asfbr-1250	65	1	it	it	PRON
asfbr-1250	65	2	is	be	AUX
asfbr-1250	65	3	a	a	DET
asfbr-1250	65	4	good	good	ADJ
asfbr-1250	65	5	sign	sign	NOUN
asfbr-1250	65	6	for	for	ADP
asfbr-1250	65	7	the	the	DET
asfbr-1250	65	8	company	company	NOUN
asfbr-1250	65	9	as	as	SCONJ
asfbr-1250	65	10	it	it	PRON
asfbr-1250	65	11	lowers	lower	VERB
asfbr-1250	65	12	the	the	DET
asfbr-1250	65	13	financial	financial	ADJ
asfbr-1250	65	14	risk	risk	NOUN
asfbr-1250	65	15	as	as	ADV
asfbr-1250	65	16	well	well	ADV
asfbr-1250	65	17	as	as	ADP
asfbr-1250	65	18	bankruptcy	bankruptcy	NOUN
asfbr-1250	65	19	costs	cost	NOUN
asfbr-1250	65	20	.	.	PUNCT
asfbr-1250	66	1			PART
asfbr-1250	66	2	debt	debt	NOUN
asfbr-1250	66	3	-	-	PUNCT
asfbr-1250	66	4	equity	equity	NOUN
asfbr-1250	66	5	ratio	ratio	NOUN
asfbr-1250	66	6	the	the	DET
asfbr-1250	66	7	debt	debt	NOUN
asfbr-1250	66	8	-	-	PUNCT
asfbr-1250	66	9	equity	equity	NOUN
asfbr-1250	66	10	ratios	ratio	NOUN
asfbr-1250	66	11	of	of	ADP
asfbr-1250	66	12	the	the	DET
asfbr-1250	66	13	company	company	NOUN
asfbr-1250	66	14	for	for	ADP
asfbr-1250	66	15	the	the	DET
asfbr-1250	66	16	last	last	ADJ
asfbr-1250	66	17	4	4	NUM
asfbr-1250	66	18	accounting	accounting	NOUN
asfbr-1250	66	19	years	year	NOUN
asfbr-1250	66	20	have	have	AUX
asfbr-1250	66	21	is	be	AUX
asfbr-1250	66	22	given	give	VERB
asfbr-1250	66	23	below	below	ADP
asfbr-1250	66	24	in	in	ADP
asfbr-1250	66	25	table	table	NOUN
asfbr-1250	66	26	:	:	PUNCT
asfbr-1250	66	27	year	year	NOUN
asfbr-1250	66	28	2010	2010	NUM
asfbr-1250	66	29	2011	2011	NUM
asfbr-1250	66	30	2012	2012	NUM
asfbr-1250	66	31	2013	2013	NUM
asfbr-1250	66	32	debt	debt	NOUN
asfbr-1250	66	33	to	to	ADP
asfbr-1250	66	34	equity	equity	NOUN
asfbr-1250	66	35	0.19	0.19	NUM
asfbr-1250	66	36	0.21	0.21	NUM
asfbr-1250	66	37	0.00	0.00	NUM
asfbr-1250	66	38	0.00	0.00	NUM
asfbr-1250	66	39	to	to	PART
asfbr-1250	66	40	have	have	VERB
asfbr-1250	66	41	a	a	DET
asfbr-1250	66	42	clear	clear	ADJ
asfbr-1250	66	43	understanding	understanding	NOUN
asfbr-1250	66	44	of	of	ADP
asfbr-1250	66	45	these	these	DET
asfbr-1250	66	46	ratios	ratio	NOUN
asfbr-1250	66	47	,	,	PUNCT
asfbr-1250	66	48	we	we	PRON
asfbr-1250	66	49	present	present	VERB
asfbr-1250	66	50	these	these	PRON
asfbr-1250	66	51	in	in	ADP
asfbr-1250	66	52	the	the	DET
asfbr-1250	66	53	following	follow	VERB
asfbr-1250	66	54	bar	bar	NOUN
asfbr-1250	66	55	chart	chart	NOUN
asfbr-1250	66	56	diagram	diagram	NOUN
asfbr-1250	66	57	:	:	PUNCT
asfbr-1250	66	58	an	an	DET
asfbr-1250	66	59	empirical	empirical	ADJ
asfbr-1250	66	60	research	research	NOUN
asfbr-1250	66	61	on	on	ADP
asfbr-1250	66	62	shinepukur	shinepukur	PROPN
asfbr-1250	66	63	holdings	holdings	PROPN
asfbr-1250	66	64	ltd	ltd	PROPN
asfbr-1250	66	65	:	:	PUNCT
asfbr-1250	66	66	strategy	strategy	NOUN
asfbr-1250	66	67	,	,	PUNCT
asfbr-1250	66	68	accounting	accounting	NOUN
asfbr-1250	66	69	,	,	PUNCT
asfbr-1250	66	70	ratio	ratio	NOUN
asfbr-1250	66	71	,	,	PUNCT
asfbr-1250	66	72	sensitivity	sensitivity	NOUN
asfbr-1250	66	73	and	and	CCONJ
asfbr-1250	66	74	prospective	prospective	ADJ
asfbr-1250	66	75	analysis	analysis	NOUN
asfbr-1250	66	76	k.	k.	PROPN
asfbr-1250	66	77	m.	m.	PROPN
asfbr-1250	66	78	anwarul	anwarul	PROPN
asfbr-1250	66	79	islam	islam	PROPN
asfbr-1250	66	80	97	97	NUM
asfbr-1250	66	81	in	in	ADP
asfbr-1250	66	82	year	year	NOUN
asfbr-1250	66	83	2012	2012	NUM
asfbr-1250	66	84	and	and	CCONJ
asfbr-1250	66	85	2013	2013	NUM
asfbr-1250	66	86	,	,	PUNCT
asfbr-1250	66	87	there	there	PRON
asfbr-1250	66	88	was	be	VERB
asfbr-1250	66	89	no	no	DET
asfbr-1250	66	90	debt	debt	NOUN
asfbr-1250	66	91	of	of	ADP
asfbr-1250	66	92	beximco	beximco	ADJ
asfbr-1250	66	93	synthetics	synthetic	NOUN
asfbr-1250	66	94	.	.	PUNCT
asfbr-1250	67	1	but	but	CCONJ
asfbr-1250	67	2	in	in	ADP
asfbr-1250	67	3	previous	previous	ADJ
asfbr-1250	67	4	two	two	NUM
asfbr-1250	67	5	years	year	NOUN
asfbr-1250	67	6	the	the	DET
asfbr-1250	67	7	company	company	NOUN
asfbr-1250	67	8	had	have	VERB
asfbr-1250	67	9	19	19	NUM
asfbr-1250	67	10	%	%	NOUN
asfbr-1250	67	11	and	and	CCONJ
asfbr-1250	67	12	21	21	NUM
asfbr-1250	67	13	%	%	NOUN
asfbr-1250	67	14	respectively	respectively	ADV
asfbr-1250	67	15	.	.	PUNCT
asfbr-1250	68	1	it	it	PRON
asfbr-1250	68	2	is	be	AUX
asfbr-1250	68	3	good	good	ADJ
asfbr-1250	68	4	news	news	NOUN
asfbr-1250	68	5	for	for	ADP
asfbr-1250	68	6	the	the	DET
asfbr-1250	68	7	common	common	ADJ
asfbr-1250	68	8	shareholders	shareholder	NOUN
asfbr-1250	68	9	of	of	ADP
asfbr-1250	68	10	the	the	DET
asfbr-1250	68	11	company	company	NOUN
asfbr-1250	68	12	.	.	PUNCT
asfbr-1250	69	1			PART
asfbr-1250	70	1	times	time	NOUN
asfbr-1250	70	2	interest	interest	NOUN
asfbr-1250	70	3	earned	earn	VERB
asfbr-1250	70	4	year	year	NOUN
asfbr-1250	70	5	2010	2010	NUM
asfbr-1250	70	6	2011	2011	NUM
asfbr-1250	70	7	2012	2012	NUM
asfbr-1250	70	8	2013	2013	NUM
asfbr-1250	70	9	times	time	NOUN
asfbr-1250	70	10	interest	interest	NOUN
asfbr-1250	70	11	earned	earn	VERB
asfbr-1250	70	12	2.32	2.32	NUM
asfbr-1250	70	13	2.09	2.09	NUM
asfbr-1250	70	14	2.04	2.04	NUM
asfbr-1250	70	15	2.16	2.16	NUM
asfbr-1250	70	16			NOUN
asfbr-1250	70	17	gross	gross	ADJ
asfbr-1250	70	18	profit	profit	NOUN
asfbr-1250	70	19	margin	margin	NOUN
asfbr-1250	70	20	it	it	PRON
asfbr-1250	70	21	is	be	AUX
asfbr-1250	70	22	an	an	DET
asfbr-1250	70	23	indication	indication	NOUN
asfbr-1250	70	24	of	of	ADP
asfbr-1250	70	25	the	the	DET
asfbr-1250	70	26	extent	extent	NOUN
asfbr-1250	70	27	to	to	PART
asfbr-1250	70	28	which	which	PRON
asfbr-1250	70	29	revenue	revenue	NOUN
asfbr-1250	70	30	exceed	exceed	VERB
asfbr-1250	70	31	direct	direct	ADJ
asfbr-1250	70	32	cost	cost	NOUN
asfbr-1250	70	33	associated	associate	VERB
asfbr-1250	70	34	with	with	ADP
asfbr-1250	70	35	sells	sell	NOUN
asfbr-1250	70	36	.	.	PUNCT
asfbr-1250	71	1	it	it	PRON
asfbr-1250	71	2	measures	measure	VERB
asfbr-1250	71	3	the	the	DET
asfbr-1250	71	4	rate	rate	NOUN
asfbr-1250	71	5	of	of	ADP
asfbr-1250	71	6	profit	profit	NOUN
asfbr-1250	71	7	on	on	ADP
asfbr-1250	71	8	sales	sale	NOUN
asfbr-1250	71	9	.	.	PUNCT
asfbr-1250	72	1	year	year	NOUN
asfbr-1250	72	2	2010	2010	NUM
asfbr-1250	72	3	2011	2011	NUM
asfbr-1250	72	4	2012	2012	NUM
asfbr-1250	72	5	2013	2013	NUM
asfbr-1250	72	6	gross	gross	ADJ
asfbr-1250	72	7	profit	profit	NOUN
asfbr-1250	72	8	margin	margin	NOUN
asfbr-1250	72	9	21.90	21.90	NUM
asfbr-1250	72	10	%	%	NOUN
asfbr-1250	72	11	18.48	18.48	NUM
asfbr-1250	72	12	%	%	NOUN
asfbr-1250	72	13	16.29	16.29	NUM
asfbr-1250	72	14	%	%	NOUN
asfbr-1250	72	15	13.33	13.33	NUM
asfbr-1250	72	16	%	%	NOUN
asfbr-1250	72	17	the	the	DET
asfbr-1250	72	18	company	company	NOUN
asfbr-1250	72	19	is	be	AUX
asfbr-1250	72	20	in	in	ADP
asfbr-1250	72	21	bad	bad	ADJ
asfbr-1250	72	22	position	position	NOUN
asfbr-1250	72	23	in	in	ADP
asfbr-1250	72	24	2013	2013	NUM
asfbr-1250	72	25	comparing	compare	VERB
asfbr-1250	72	26	to	to	ADP
asfbr-1250	72	27	year	year	NOUN
asfbr-1250	72	28	2010	2010	NUM
asfbr-1250	72	29	as	as	SCONJ
asfbr-1250	72	30	its	its	PRON
asfbr-1250	72	31	gross	gross	ADJ
asfbr-1250	72	32	profit	profit	NOUN
asfbr-1250	72	33	margin	margin	NOUN
asfbr-1250	72	34	has	have	AUX
asfbr-1250	72	35	decreased	decrease	VERB
asfbr-1250	72	36	to	to	ADP
asfbr-1250	72	37	a	a	DET
asfbr-1250	72	38	great	great	ADJ
asfbr-1250	72	39	extent	extent	NOUN
asfbr-1250	72	40	.	.	PUNCT
asfbr-1250	73	1	it	it	PRON
asfbr-1250	73	2	may	may	AUX
asfbr-1250	73	3	have	have	AUX
asfbr-1250	73	4	happened	happen	VERB
asfbr-1250	73	5	for	for	ADP
asfbr-1250	73	6	increasing	increase	VERB
asfbr-1250	73	7	costs	cost	NOUN
asfbr-1250	73	8	or	or	CCONJ
asfbr-1250	73	9	decreasing	decrease	VERB
asfbr-1250	73	10	of	of	ADP
asfbr-1250	73	11	sales	sale	NOUN
asfbr-1250	73	12	of	of	ADP
asfbr-1250	73	13	the	the	DET
asfbr-1250	73	14	company	company	NOUN
asfbr-1250	73	15	.	.	PUNCT
asfbr-1250	74	1			X
asfbr-1250	74	2	operating	operate	VERB
asfbr-1250	74	3	profit	profit	NOUN
asfbr-1250	74	4	margin	margin	NOUN
asfbr-1250	74	5	it	it	PRON
asfbr-1250	74	6	measures	measure	VERB
asfbr-1250	74	7	the	the	DET
asfbr-1250	74	8	rate	rate	NOUN
asfbr-1250	74	9	of	of	ADP
asfbr-1250	74	10	profit	profit	NOUN
asfbr-1250	74	11	on	on	ADP
asfbr-1250	74	12	sales	sale	NOUN
asfbr-1250	74	13	after	after	ADP
asfbr-1250	74	14	operating	operate	VERB
asfbr-1250	74	15	expenses	expense	NOUN
asfbr-1250	74	16	.	.	PUNCT
asfbr-1250	75	1	year	year	NOUN
asfbr-1250	75	2	2010	2010	NUM
asfbr-1250	75	3	2011	2011	NUM
asfbr-1250	75	4	2012	2012	NUM
asfbr-1250	75	5	2013	2013	NUM
asfbr-1250	75	6	operating	operating	NOUN
asfbr-1250	75	7	profit	profit	NOUN
asfbr-1250	75	8	margin	margin	NOUN
asfbr-1250	75	9	19.37	19.37	NUM
asfbr-1250	75	10	%	%	NOUN
asfbr-1250	75	11	15.94	15.94	NUM
asfbr-1250	75	12	%	%	NOUN
asfbr-1250	75	13	13.73	13.73	NUM
asfbr-1250	75	14	%	%	NOUN
asfbr-1250	75	15	10.96	10.96	NUM
asfbr-1250	75	16	%	%	NOUN
asfbr-1250	75	17	from	from	ADP
asfbr-1250	75	18	the	the	DET
asfbr-1250	75	19	data	datum	NOUN
asfbr-1250	75	20	we	we	PRON
asfbr-1250	75	21	see	see	VERB
asfbr-1250	75	22	that	that	SCONJ
asfbr-1250	75	23	the	the	DET
asfbr-1250	75	24	company	company	NOUN
asfbr-1250	75	25	’s	’s	PART
asfbr-1250	75	26	profit	profit	NOUN
asfbr-1250	75	27	margin	margin	NOUN
asfbr-1250	75	28	is	be	AUX
asfbr-1250	75	29	being	be	AUX
asfbr-1250	75	30	lowered	lower	VERB
asfbr-1250	75	31	year	year	NOUN
asfbr-1250	75	32	to	to	ADP
asfbr-1250	75	33	year	year	NOUN
asfbr-1250	75	34	.	.	PUNCT
asfbr-1250	76	1	hence	hence	ADV
asfbr-1250	76	2	the	the	DET
asfbr-1250	76	3	company	company	NOUN
asfbr-1250	76	4	’s	’s	PART
asfbr-1250	76	5	operating	operate	VERB
asfbr-1250	76	6	efficiency	efficiency	NOUN
asfbr-1250	76	7	is	be	AUX
asfbr-1250	76	8	being	be	AUX
asfbr-1250	76	9	decreased	decrease	VERB
asfbr-1250	76	10	as	as	ADV
asfbr-1250	76	11	well	well	ADV
asfbr-1250	76	12	.	.	PUNCT
asfbr-1250	77	1	it	it	PRON
asfbr-1250	77	2	may	may	AUX
asfbr-1250	77	3	have	have	AUX
asfbr-1250	77	4	happened	happen	VERB
asfbr-1250	77	5	because	because	SCONJ
asfbr-1250	77	6	of	of	ADP
asfbr-1250	77	7	increasing	increase	VERB
asfbr-1250	77	8	cost	cost	NOUN
asfbr-1250	77	9	of	of	ADP
asfbr-1250	77	10	goods	good	NOUN
asfbr-1250	77	11	sold	sell	VERB
asfbr-1250	77	12	,	,	PUNCT
asfbr-1250	77	13	or	or	CCONJ
asfbr-1250	77	14	increasing	increase	VERB
asfbr-1250	77	15	operating	operating	NOUN
asfbr-1250	77	16	costs	cost	NOUN
asfbr-1250	77	17	,	,	PUNCT
asfbr-1250	77	18	or	or	CCONJ
asfbr-1250	77	19	decreasing	decrease	VERB
asfbr-1250	77	20	sales	sale	NOUN
asfbr-1250	77	21	volume	volume	NOUN
asfbr-1250	77	22	.	.	PUNCT
asfbr-1250	78	1	an	an	DET
asfbr-1250	78	2	empirical	empirical	ADJ
asfbr-1250	78	3	research	research	NOUN
asfbr-1250	78	4	on	on	ADP
asfbr-1250	78	5	shinepukur	shinepukur	PROPN
asfbr-1250	78	6	holdings	holdings	PROPN
asfbr-1250	78	7	ltd	ltd	PROPN
asfbr-1250	78	8	:	:	PUNCT
asfbr-1250	78	9	strategy	strategy	NOUN
asfbr-1250	78	10	,	,	PUNCT
asfbr-1250	78	11	accounting	accounting	NOUN
asfbr-1250	78	12	,	,	PUNCT
asfbr-1250	78	13	ratio	ratio	NOUN
asfbr-1250	78	14	,	,	PUNCT
asfbr-1250	78	15	sensitivity	sensitivity	NOUN
asfbr-1250	78	16	and	and	CCONJ
asfbr-1250	78	17	prospective	prospective	ADJ
asfbr-1250	78	18	analysis	analysis	NOUN
asfbr-1250	78	19	k.	k.	PROPN
asfbr-1250	78	20	m.	m.	PROPN
asfbr-1250	78	21	anwarul	anwarul	PROPN
asfbr-1250	79	1	islam	islam	PROPN
asfbr-1250	79	2	98	98	NUM
asfbr-1250	79	3	a	a	DET
asfbr-1250	79	4			NOUN
asfbr-1250	79	5	net	net	ADJ
asfbr-1250	79	6	profit	profit	NOUN
asfbr-1250	79	7	margin	margin	NOUN
asfbr-1250	79	8	the	the	DET
asfbr-1250	79	9	data	datum	NOUN
asfbr-1250	79	10	are	be	AUX
asfbr-1250	79	11	as	as	SCONJ
asfbr-1250	79	12	follows	follow	VERB
asfbr-1250	79	13	:	:	PUNCT
asfbr-1250	79	14	year	year	NOUN
asfbr-1250	79	15	2010	2010	NUM
asfbr-1250	79	16	2011	2011	NUM
asfbr-1250	79	17	2012	2012	NUM
asfbr-1250	79	18	2013	2013	NUM
asfbr-1250	79	19	net	net	ADJ
asfbr-1250	79	20	profit	profit	NOUN
asfbr-1250	79	21	margin	margin	NOUN
asfbr-1250	79	22	10.50	10.50	NUM
asfbr-1250	79	23	%	%	NOUN
asfbr-1250	79	24	6.36	6.36	NUM
asfbr-1250	79	25	%	%	NOUN
asfbr-1250	79	26	3.69	3.69	NUM
asfbr-1250	79	27	%	%	NOUN
asfbr-1250	79	28	3.44	3.44	NUM
asfbr-1250	79	29	%	%	NOUN
asfbr-1250	79	30	as	as	ADP
asfbr-1250	79	31	gross	gross	ADJ
asfbr-1250	79	32	profit	profit	NOUN
asfbr-1250	79	33	margin	margin	NOUN
asfbr-1250	79	34	and	and	CCONJ
asfbr-1250	79	35	operating	operate	VERB
asfbr-1250	79	36	profit	profit	NOUN
asfbr-1250	79	37	margin	margin	NOUN
asfbr-1250	79	38	has	have	AUX
asfbr-1250	79	39	decreased	decrease	VERB
asfbr-1250	79	40	,	,	PUNCT
asfbr-1250	79	41	this	this	DET
asfbr-1250	79	42	margin	margin	NOUN
asfbr-1250	79	43	has	have	AUX
asfbr-1250	79	44	decreased	decrease	VERB
asfbr-1250	79	45	as	as	ADV
asfbr-1250	79	46	well	well	ADV
asfbr-1250	79	47	year	year	NOUN
asfbr-1250	79	48	to	to	ADP
asfbr-1250	79	49	year	year	NOUN
asfbr-1250	79	50	.	.	PUNCT
asfbr-1250	80	1	it	it	PRON
asfbr-1250	80	2	tells	tell	VERB
asfbr-1250	80	3	us	we	PRON
asfbr-1250	80	4	that	that	SCONJ
asfbr-1250	80	5	the	the	DET
asfbr-1250	80	6	net	net	ADJ
asfbr-1250	80	7	income	income	NOUN
asfbr-1250	80	8	on	on	ADP
asfbr-1250	80	9	net	net	ADJ
asfbr-1250	80	10	sales	sale	NOUN
asfbr-1250	80	11	is	be	AUX
asfbr-1250	80	12	being	be	AUX
asfbr-1250	80	13	decreased	decrease	VERB
asfbr-1250	80	14	.	.	PUNCT
asfbr-1250	81	1	it	it	PRON
asfbr-1250	81	2	is	be	AUX
asfbr-1250	81	3	an	an	DET
asfbr-1250	81	4	indication	indication	NOUN
asfbr-1250	81	5	of	of	ADP
asfbr-1250	81	6	lower	low	ADJ
asfbr-1250	81	7	operating	operating	NOUN
asfbr-1250	81	8	profitability	profitability	NOUN
asfbr-1250	81	9	of	of	ADP
asfbr-1250	81	10	the	the	DET
asfbr-1250	81	11	company	company	NOUN
asfbr-1250	81	12	.	.	PUNCT
asfbr-1250	82	1			PROPN
asfbr-1250	82	2	return	return	NOUN
asfbr-1250	82	3	on	on	ADP
asfbr-1250	82	4	total	total	ADJ
asfbr-1250	82	5	assets	asset	NOUN
asfbr-1250	82	6	it	it	PRON
asfbr-1250	82	7	tells	tell	VERB
asfbr-1250	82	8	us	we	PRON
asfbr-1250	82	9	how	how	SCONJ
asfbr-1250	82	10	much	much	ADJ
asfbr-1250	82	11	profit	profit	NOUN
asfbr-1250	82	12	a	a	DET
asfbr-1250	82	13	company	company	NOUN
asfbr-1250	82	14	is	be	AUX
asfbr-1250	82	15	able	able	ADJ
asfbr-1250	82	16	to	to	PART
asfbr-1250	82	17	generate	generate	VERB
asfbr-1250	82	18	for	for	ADP
asfbr-1250	82	19	each	each	DET
asfbr-1250	82	20	tk	tk	PROPN
asfbr-1250	82	21	of	of	ADP
asfbr-1250	82	22	the	the	DET
asfbr-1250	82	23	assets	asset	NOUN
asfbr-1250	82	24	invested	invest	VERB
asfbr-1250	82	25	.	.	PUNCT
asfbr-1250	83	1	year	year	NOUN
asfbr-1250	83	2	2010	2010	NUM
asfbr-1250	83	3	2011	2011	NUM
asfbr-1250	83	4	2012	2012	NUM
asfbr-1250	83	5	2013	2013	NUM
asfbr-1250	83	6	return	return	NOUN
asfbr-1250	83	7	on	on	ADP
asfbr-1250	83	8	total	total	ADJ
asfbr-1250	83	9	assets	asset	NOUN
asfbr-1250	83	10	(	(	PUNCT
asfbr-1250	83	11	roa	roa	NOUN
asfbr-1250	83	12	)	)	PUNCT
asfbr-1250	83	13	6.02	6.02	NUM
asfbr-1250	83	14	%	%	NOUN
asfbr-1250	83	15	3.51	3.51	NUM
asfbr-1250	83	16	%	%	NOUN
asfbr-1250	83	17	2.03	2.03	NUM
asfbr-1250	83	18	%	%	NOUN
asfbr-1250	83	19	2.14	2.14	NUM
asfbr-1250	83	20	%	%	NOUN
asfbr-1250	83	21	the	the	DET
asfbr-1250	83	22	company	company	NOUN
asfbr-1250	83	23	’s	’s	PART
asfbr-1250	83	24	return	return	NOUN
asfbr-1250	83	25	on	on	ADP
asfbr-1250	83	26	assets	asset	NOUN
asfbr-1250	83	27	is	be	AUX
asfbr-1250	83	28	lowest	low	ADJ
asfbr-1250	83	29	in	in	ADP
asfbr-1250	83	30	2013	2013	NUM
asfbr-1250	83	31	,	,	PUNCT
asfbr-1250	83	32	2.14	2.14	NUM
asfbr-1250	83	33	%	%	NOUN
asfbr-1250	83	34	and	and	CCONJ
asfbr-1250	83	35	highest	high	ADJ
asfbr-1250	83	36	in	in	ADP
asfbr-1250	83	37	2010	2010	NUM
asfbr-1250	83	38	,	,	PUNCT
asfbr-1250	83	39	6.02	6.02	NUM
asfbr-1250	83	40	%	%	NOUN
asfbr-1250	83	41	.	.	PUNCT
asfbr-1250	84	1	its	its	PRON
asfbr-1250	84	2	growth	growth	NOUN
asfbr-1250	84	3	rate	rate	NOUN
asfbr-1250	84	4	is	be	AUX
asfbr-1250	84	5	negative	negative	ADJ
asfbr-1250	84	6	.	.	PUNCT
asfbr-1250	85	1	so	so	ADV
asfbr-1250	85	2	it	it	PRON
asfbr-1250	85	3	’s	’	VERB
asfbr-1250	85	4	not	not	PART
asfbr-1250	85	5	a	a	DET
asfbr-1250	85	6	good	good	ADJ
asfbr-1250	85	7	situation	situation	NOUN
asfbr-1250	85	8	for	for	ADP
asfbr-1250	85	9	the	the	DET
asfbr-1250	85	10	company	company	NOUN
asfbr-1250	85	11	for	for	ADP
asfbr-1250	85	12	their	their	PRON
asfbr-1250	85	13	invested	invest	VERB
asfbr-1250	85	14	assets	asset	NOUN
asfbr-1250	85	15	.	.	PUNCT
asfbr-1250	86	1	it	it	PRON
asfbr-1250	86	2	may	may	AUX
asfbr-1250	86	3	have	have	AUX
asfbr-1250	86	4	resulted	result	VERB
asfbr-1250	86	5	because	because	SCONJ
asfbr-1250	86	6	of	of	ADP
asfbr-1250	86	7	increasing	increase	VERB
asfbr-1250	86	8	of	of	ADP
asfbr-1250	86	9	invested	invest	VERB
asfbr-1250	86	10	assets	asset	NOUN
asfbr-1250	86	11	but	but	CCONJ
asfbr-1250	86	12	not	not	PART
asfbr-1250	86	13	increasing	increase	VERB
asfbr-1250	86	14	of	of	ADP
asfbr-1250	86	15	sales	sale	NOUN
asfbr-1250	86	16	volume	volume	NOUN
asfbr-1250	86	17	in	in	ADP
asfbr-1250	86	18	the	the	DET
asfbr-1250	86	19	same	same	ADJ
asfbr-1250	86	20	rate	rate	NOUN
asfbr-1250	86	21	.	.	PUNCT
asfbr-1250	87	1			PART
asfbr-1250	87	2	return	return	NOUN
asfbr-1250	87	3	on	on	ADP
asfbr-1250	87	4	equity	equity	NOUN
asfbr-1250	87	5	it	it	PRON
asfbr-1250	87	6	is	be	AUX
asfbr-1250	87	7	a	a	DET
asfbr-1250	87	8	comprehensive	comprehensive	ADJ
asfbr-1250	87	9	indicator	indicator	NOUN
asfbr-1250	87	10	of	of	ADP
asfbr-1250	87	11	company	company	NOUN
asfbr-1250	87	12	’s	’s	PART
asfbr-1250	87	13	performance	performance	NOUN
asfbr-1250	87	14	because	because	SCONJ
asfbr-1250	87	15	it	it	PRON
asfbr-1250	87	16	provides	provide	VERB
asfbr-1250	87	17	and	and	CCONJ
asfbr-1250	87	18	indicates	indicate	VERB
asfbr-1250	87	19	how	how	SCONJ
asfbr-1250	87	20	well	well	ADV
asfbr-1250	87	21	managers	manager	NOUN
asfbr-1250	87	22	are	be	AUX
asfbr-1250	87	23	implying	imply	VERB
asfbr-1250	87	24	the	the	DET
asfbr-1250	87	25	funds	fund	NOUN
asfbr-1250	87	26	invested	invest	VERB
asfbr-1250	87	27	by	by	ADP
asfbr-1250	87	28	the	the	DET
asfbr-1250	87	29	firm	firm	NOUN
asfbr-1250	87	30	’s	’s	PART
asfbr-1250	87	31	shareholders	shareholder	NOUN
asfbr-1250	87	32	to	to	PART
asfbr-1250	87	33	generate	generate	VERB
asfbr-1250	87	34	returns	return	NOUN
asfbr-1250	87	35	.	.	PUNCT
asfbr-1250	88	1	the	the	DET
asfbr-1250	88	2	data	datum	NOUN
asfbr-1250	88	3	of	of	ADP
asfbr-1250	88	4	this	this	DET
asfbr-1250	88	5	ratio	ratio	NOUN
asfbr-1250	88	6	is	be	AUX
asfbr-1250	88	7	given	give	VERB
asfbr-1250	88	8	below	below	ADP
asfbr-1250	88	9	:	:	PUNCT
asfbr-1250	88	10	year	year	NOUN
asfbr-1250	88	11	2010	2010	NUM
asfbr-1250	88	12	2011	2011	NUM
asfbr-1250	88	13	2012	2012	NUM
asfbr-1250	88	14	2013	2013	NUM
asfbr-1250	88	15	return	return	NOUN
asfbr-1250	88	16	on	on	ADP
asfbr-1250	88	17	equity	equity	NOUN
asfbr-1250	88	18	(	(	PUNCT
asfbr-1250	88	19	roe	roe	PROPN
asfbr-1250	88	20	)	)	PUNCT
asfbr-1250	88	21	15.26	15.26	NUM
asfbr-1250	88	22	%	%	NOUN
asfbr-1250	88	23	8.17	8.17	NUM
asfbr-1250	88	24	%	%	NOUN
asfbr-1250	88	25	4.72	4.72	NUM
asfbr-1250	88	26	%	%	NOUN
asfbr-1250	88	27	4.57	4.57	NUM
asfbr-1250	88	28	%	%	NOUN
asfbr-1250	88	29	generally	generally	ADV
asfbr-1250	88	30	it	it	PRON
asfbr-1250	88	31	is	be	AUX
asfbr-1250	88	32	a	a	DET
asfbr-1250	88	33	good	good	ADJ
asfbr-1250	88	34	sign	sign	NOUN
asfbr-1250	88	35	if	if	SCONJ
asfbr-1250	88	36	it	it	PRON
asfbr-1250	88	37	is	be	AUX
asfbr-1250	88	38	10	10	NUM
asfbr-1250	88	39	-	-	SYM
asfbr-1250	88	40	14	14	NUM
asfbr-1250	88	41	%	%	NOUN
asfbr-1250	88	42	.	.	PUNCT
asfbr-1250	89	1	but	but	CCONJ
asfbr-1250	89	2	in	in	ADP
asfbr-1250	89	3	2013	2013	NUM
asfbr-1250	89	4	and	and	CCONJ
asfbr-1250	89	5	during	during	ADP
asfbr-1250	89	6	the	the	DET
asfbr-1250	89	7	previous	previous	ADJ
asfbr-1250	89	8	years	year	NOUN
asfbr-1250	89	9	,	,	PUNCT
asfbr-1250	89	10	this	this	DET
asfbr-1250	89	11	rate	rate	NOUN
asfbr-1250	89	12	is	be	AUX
asfbr-1250	89	13	being	be	AUX
asfbr-1250	89	14	decreased	decrease	VERB
asfbr-1250	89	15	.	.	PUNCT
asfbr-1250	90	1			X
asfbr-1250	91	1	earnings	earning	NOUN
asfbr-1250	91	2	per	per	ADP
asfbr-1250	91	3	share	share	NOUN
asfbr-1250	91	4	it	it	PRON
asfbr-1250	91	5	is	be	AUX
asfbr-1250	91	6	the	the	DET
asfbr-1250	91	7	ratio	ratio	NOUN
asfbr-1250	91	8	that	that	PRON
asfbr-1250	91	9	point	point	VERB
asfbr-1250	91	10	out	out	ADP
asfbr-1250	91	11	rate	rate	NOUN
asfbr-1250	91	12	of	of	ADP
asfbr-1250	91	13	earnings	earning	NOUN
asfbr-1250	91	14	on	on	ADP
asfbr-1250	91	15	each	each	DET
asfbr-1250	91	16	share	share	NOUN
asfbr-1250	91	17	.	.	PUNCT
asfbr-1250	92	1	year	year	NOUN
asfbr-1250	92	2	2010	2010	NUM
asfbr-1250	92	3	2011	2011	NUM
asfbr-1250	92	4	2012	2012	NUM
asfbr-1250	92	5	2013	2013	NUM
asfbr-1250	92	6	earnings	earning	NOUN
asfbr-1250	92	7	per	per	ADP
asfbr-1250	92	8	share	share	NOUN
asfbr-1250	92	9	(	(	PUNCT
asfbr-1250	92	10	eps	eps	PROPN
asfbr-1250	92	11	)	)	PUNCT
asfbr-1250	92	12	tk	tk	PROPN
asfbr-1250	92	13	28.37	28.37	NUM
asfbr-1250	92	14	tk	tk	PROPN
asfbr-1250	92	15	16.54	16.54	NUM
asfbr-1250	92	16	tk	tk	PROPN
asfbr-1250	92	17	9.48	9.48	NUM
asfbr-1250	92	18	tk	tk	PROPN
asfbr-1250	92	19	9.22	9.22	NUM
asfbr-1250	93	1	to	to	PART
asfbr-1250	93	2	have	have	VERB
asfbr-1250	93	3	a	a	DET
asfbr-1250	93	4	better	well	ADJ
asfbr-1250	93	5	understanding	understanding	NOUN
asfbr-1250	93	6	,	,	PUNCT
asfbr-1250	93	7	we	we	PRON
asfbr-1250	93	8	have	have	AUX
asfbr-1250	93	9	presented	present	VERB
asfbr-1250	93	10	the	the	DET
asfbr-1250	93	11	above	above	ADJ
asfbr-1250	93	12	data	datum	NOUN
asfbr-1250	93	13	in	in	ADP
asfbr-1250	93	14	graph	graph	NOUN
asfbr-1250	93	15	:	:	PUNCT
asfbr-1250	93	16	an	an	DET
asfbr-1250	93	17	empirical	empirical	ADJ
asfbr-1250	93	18	research	research	NOUN
asfbr-1250	93	19	on	on	ADP
asfbr-1250	93	20	shinepukur	shinepukur	PROPN
asfbr-1250	93	21	holdings	holdings	PROPN
asfbr-1250	93	22	ltd	ltd	PROPN
asfbr-1250	93	23	:	:	PUNCT
asfbr-1250	93	24	strategy	strategy	NOUN
asfbr-1250	93	25	,	,	PUNCT
asfbr-1250	93	26	accounting	accounting	NOUN
asfbr-1250	93	27	,	,	PUNCT
asfbr-1250	93	28	ratio	ratio	NOUN
asfbr-1250	93	29	,	,	PUNCT
asfbr-1250	93	30	sensitivity	sensitivity	NOUN
asfbr-1250	93	31	and	and	CCONJ
asfbr-1250	93	32	prospective	prospective	ADJ
asfbr-1250	93	33	analysis	analysis	NOUN
asfbr-1250	94	1	k.	k.	PROPN
asfbr-1250	94	2	m.	m.	PROPN
asfbr-1250	94	3	anwarul	anwarul	PROPN
asfbr-1250	95	1	islam	islam	PROPN
asfbr-1250	95	2	99	99	NUM
asfbr-1250	95	3	here	here	ADV
asfbr-1250	95	4	we	we	PRON
asfbr-1250	95	5	find	find	VERB
asfbr-1250	95	6	that	that	SCONJ
asfbr-1250	95	7	eps	eps	PROPN
asfbr-1250	95	8	of	of	ADP
asfbr-1250	95	9	beximco	beximco	PROPN
asfbr-1250	95	10	synthetics	synthetic	NOUN
asfbr-1250	95	11	has	have	AUX
asfbr-1250	95	12	been	be	AUX
asfbr-1250	95	13	decreasing	decrease	VERB
asfbr-1250	95	14	year	year	NOUN
asfbr-1250	95	15	to	to	ADP
asfbr-1250	95	16	year	year	NOUN
asfbr-1250	95	17	.	.	PUNCT
asfbr-1250	96	1	it	it	PRON
asfbr-1250	96	2	is	be	AUX
asfbr-1250	96	3	not	not	PART
asfbr-1250	96	4	a	a	DET
asfbr-1250	96	5	good	good	ADJ
asfbr-1250	96	6	sign	sign	NOUN
asfbr-1250	96	7	for	for	ADP
asfbr-1250	96	8	the	the	DET
asfbr-1250	96	9	company	company	NOUN
asfbr-1250	96	10	as	as	ADV
asfbr-1250	96	11	well	well	ADV
asfbr-1250	96	12	as	as	ADP
asfbr-1250	96	13	company	company	NOUN
asfbr-1250	96	14	shareholders	shareholder	NOUN
asfbr-1250	96	15	.	.	PUNCT
asfbr-1250	97	1	in	in	ADP
asfbr-1250	97	2	the	the	DET
asfbr-1250	97	3	year	year	NOUN
asfbr-1250	97	4	2013	2013	NUM
asfbr-1250	97	5	,	,	PUNCT
asfbr-1250	97	6	the	the	DET
asfbr-1250	97	7	company	company	NOUN
asfbr-1250	97	8	issued	issue	VERB
asfbr-1250	97	9	more	more	ADJ
asfbr-1250	97	10	150,000	150,000	NUM
asfbr-1250	97	11	common	common	ADJ
asfbr-1250	97	12	shares	share	NOUN
asfbr-1250	97	13	.	.	PUNCT
asfbr-1250	98	1	as	as	ADP
asfbr-1250	98	2	a	a	DET
asfbr-1250	98	3	result	result	NOUN
asfbr-1250	98	4	,	,	PUNCT
asfbr-1250	98	5	eps	eps	PROPN
asfbr-1250	98	6	decreased	decrease	VERB
asfbr-1250	98	7	more	more	ADV
asfbr-1250	98	8	in	in	ADP
asfbr-1250	98	9	year	year	NOUN
asfbr-1250	98	10	2013	2013	NUM
asfbr-1250	98	11	.	.	PUNCT
asfbr-1250	99	1			X
asfbr-1250	99	2	price	price	NOUN
asfbr-1250	99	3	earnings	earning	NOUN
asfbr-1250	99	4	ratio	ratio	NOUN
asfbr-1250	99	5	(	(	PUNCT
asfbr-1250	99	6	eps	eps	PROPN
asfbr-1250	99	7	)	)	PUNCT
asfbr-1250	99	8	year	year	NOUN
asfbr-1250	99	9	2010	2010	NUM
asfbr-1250	99	10	2011	2011	NUM
asfbr-1250	99	11	2012	2012	NUM
asfbr-1250	99	12	2013	2013	NUM
asfbr-1250	99	13	price	price	NOUN
asfbr-1250	99	14	/	/	SYM
asfbr-1250	99	15	earnings	earning	NOUN
asfbr-1250	99	16	ratio	ratio	NOUN
asfbr-1250	99	17	6.11	6.11	NUM
asfbr-1250	99	18	8.17	8.17	NUM
asfbr-1250	99	19	10.55	10.55	NUM
asfbr-1250	99	20	8.73	8.73	NUM
asfbr-1250	99	21	although	although	SCONJ
asfbr-1250	99	22	price	price	NOUN
asfbr-1250	99	23	is	be	AUX
asfbr-1250	99	24	decreasing	decrease	VERB
asfbr-1250	99	25	year	year	NOUN
asfbr-1250	99	26	to	to	ADP
asfbr-1250	99	27	year	year	NOUN
asfbr-1250	99	28	in	in	ADP
asfbr-1250	99	29	dhaka	dhaka	PROPN
asfbr-1250	99	30	stock	stock	PROPN
asfbr-1250	99	31	exchange	exchange	PROPN
asfbr-1250	99	32	,	,	PUNCT
asfbr-1250	99	33	the	the	DET
asfbr-1250	99	34	amount	amount	NOUN
asfbr-1250	99	35	of	of	ADP
asfbr-1250	99	36	price	price	NOUN
asfbr-1250	99	37	earnings	earning	NOUN
asfbr-1250	99	38	ratio	ratio	NOUN
asfbr-1250	99	39	did	do	AUX
asfbr-1250	99	40	not	not	PART
asfbr-1250	99	41	decrease	decrease	VERB
asfbr-1250	99	42	.	.	PUNCT
asfbr-1250	100	1	besides	besides	SCONJ
asfbr-1250	100	2	,	,	PUNCT
asfbr-1250	100	3	the	the	DET
asfbr-1250	100	4	eps	eps	PROPN
asfbr-1250	100	5	of	of	ADP
asfbr-1250	100	6	the	the	DET
asfbr-1250	100	7	company	company	NOUN
asfbr-1250	100	8	has	have	AUX
asfbr-1250	100	9	been	be	AUX
asfbr-1250	100	10	decreasing	decrease	VERB
asfbr-1250	100	11	as	as	ADV
asfbr-1250	100	12	well	well	ADV
asfbr-1250	100	13	.	.	PUNCT
asfbr-1250	101	1	but	but	CCONJ
asfbr-1250	101	2	the	the	DET
asfbr-1250	101	3	rate	rate	NOUN
asfbr-1250	101	4	of	of	ADP
asfbr-1250	101	5	decreasing	decrease	VERB
asfbr-1250	101	6	of	of	ADP
asfbr-1250	101	7	eps	eps	PROPN
asfbr-1250	101	8	was	be	AUX
asfbr-1250	101	9	a	a	DET
asfbr-1250	101	10	little	little	ADJ
asfbr-1250	101	11	bit	bit	NOUN
asfbr-1250	101	12	lower	low	ADJ
asfbr-1250	101	13	than	than	ADP
asfbr-1250	101	14	price	price	NOUN
asfbr-1250	101	15	growth	growth	NOUN
asfbr-1250	101	16	.	.	PUNCT
asfbr-1250	102	1	so	so	ADV
asfbr-1250	102	2	the	the	DET
asfbr-1250	102	3	ratio	ratio	NOUN
asfbr-1250	102	4	has	have	AUX
asfbr-1250	102	5	increased	increase	VERB
asfbr-1250	102	6	over	over	ADP
asfbr-1250	102	7	the	the	DET
asfbr-1250	102	8	years	year	NOUN
asfbr-1250	102	9	.	.	PUNCT
asfbr-1250	103	1	the	the	DET
asfbr-1250	103	2	share	share	NOUN
asfbr-1250	103	3	price	price	NOUN
asfbr-1250	103	4	of	of	ADP
asfbr-1250	103	5	beximco	beximco	ADJ
asfbr-1250	103	6	synthetics	synthetic	NOUN
asfbr-1250	103	7	in	in	ADP
asfbr-1250	103	8	dse	dse	PROPN
asfbr-1250	103	9	on	on	ADP
asfbr-1250	103	10	31	31	NUM
asfbr-1250	103	11	december	december	PROPN
asfbr-1250	103	12	in	in	ADP
asfbr-1250	103	13	respective	respective	ADJ
asfbr-1250	103	14	years	year	NOUN
asfbr-1250	103	15	was	be	AUX
asfbr-1250	103	16	as	as	SCONJ
asfbr-1250	103	17	follows	follow	VERB
asfbr-1250	103	18	:	:	PUNCT
asfbr-1250	103	19	year	year	NOUN
asfbr-1250	103	20	2010	2010	NUM
asfbr-1250	103	21	2011	2011	NUM
asfbr-1250	103	22	2012	2012	NUM
asfbr-1250	103	23	2013	2013	NUM
asfbr-1250	103	24	share	share	NOUN
asfbr-1250	103	25	price	price	NOUN
asfbr-1250	103	26	tk	tk	PROPN
asfbr-1250	103	27	173.26	173.26	NUM
asfbr-1250	103	28	tk	tk	PROPN
asfbr-1250	103	29	135.07	135.07	NUM
asfbr-1250	103	30	tk	tk	PROPN
asfbr-1250	103	31	103.18	103.18	NUM
asfbr-1250	103	32	tk	tk	PROPN
asfbr-1250	103	33	80.50	80.50	NUM
asfbr-1250	103	34	dupont	dupont	NOUN
asfbr-1250	103	35	analysis	analysis	NOUN
asfbr-1250	103	36			X
asfbr-1250	103	37	net	net	ADJ
asfbr-1250	103	38	profit	profit	NOUN
asfbr-1250	103	39	at	at	ADP
asfbr-1250	103	40	/	/	SYM
asfbr-1250	103	41	sales	sale	NOUN
asfbr-1250	103	42	year	year	NOUN
asfbr-1250	103	43	2010	2010	NUM
asfbr-1250	103	44	2011	2011	NUM
asfbr-1250	103	45	2012	2012	NUM
asfbr-1250	103	46	2013	2013	NUM
asfbr-1250	103	47	net	net	ADJ
asfbr-1250	103	48	profit	profit	NOUN
asfbr-1250	103	49	at	at	ADP
asfbr-1250	103	50	/	/	SYM
asfbr-1250	103	51	sales	sale	NOUN
asfbr-1250	103	52	10.50	10.50	NUM
asfbr-1250	103	53	%	%	NOUN
asfbr-1250	103	54	6.36	6.36	NUM
asfbr-1250	103	55	%	%	NOUN
asfbr-1250	103	56	3.69	3.69	NUM
asfbr-1250	103	57	%	%	NOUN
asfbr-1250	103	58	3.44	3.44	NUM
asfbr-1250	103	59	%	%	NOUN
asfbr-1250	103	60	the	the	DET
asfbr-1250	103	61	trend	trend	NOUN
asfbr-1250	103	62	of	of	ADP
asfbr-1250	103	63	net	net	ADJ
asfbr-1250	103	64	profit	profit	NOUN
asfbr-1250	103	65	growth	growth	NOUN
asfbr-1250	103	66	is	be	AUX
asfbr-1250	103	67	decreasing	decrease	VERB
asfbr-1250	103	68	.	.	PUNCT
asfbr-1250	104	1	it	it	PRON
asfbr-1250	104	2	is	be	AUX
asfbr-1250	104	3	because	because	SCONJ
asfbr-1250	104	4	the	the	DET
asfbr-1250	104	5	volume	volume	NOUN
asfbr-1250	104	6	of	of	ADP
asfbr-1250	104	7	cost	cost	NOUN
asfbr-1250	104	8	of	of	ADP
asfbr-1250	104	9	goods	good	NOUN
asfbr-1250	104	10	sold	sell	VERB
asfbr-1250	104	11	is	be	AUX
asfbr-1250	104	12	increasing	increase	VERB
asfbr-1250	104	13	year	year	NOUN
asfbr-1250	104	14	to	to	ADP
asfbr-1250	104	15	year	year	NOUN
asfbr-1250	104	16	.	.	PUNCT
asfbr-1250	105	1	we	we	PRON
asfbr-1250	105	2	have	have	AUX
asfbr-1250	105	3	found	find	VERB
asfbr-1250	105	4	that	that	SCONJ
asfbr-1250	105	5	operating	operating	NOUN
asfbr-1250	105	6	expense	expense	NOUN
asfbr-1250	105	7	has	have	AUX
asfbr-1250	105	8	not	not	PART
asfbr-1250	105	9	increased	increase	VERB
asfbr-1250	105	10	by	by	ADP
asfbr-1250	105	11	this	this	DET
asfbr-1250	105	12	time	time	NOUN
asfbr-1250	105	13	rather	rather	ADV
asfbr-1250	105	14	it	it	PRON
asfbr-1250	105	15	has	have	AUX
asfbr-1250	105	16	decreased	decrease	VERB
asfbr-1250	105	17	.	.	PUNCT
asfbr-1250	106	1	so	so	ADV
asfbr-1250	106	2	cost	cost	NOUN
asfbr-1250	106	3	of	of	ADP
asfbr-1250	106	4	goods	good	NOUN
asfbr-1250	106	5	sold	sell	VERB
asfbr-1250	106	6	is	be	AUX
asfbr-1250	106	7	responsible	responsible	ADJ
asfbr-1250	106	8	for	for	ADP
asfbr-1250	106	9	this	this	DET
asfbr-1250	106	10	decreasing	decrease	VERB
asfbr-1250	106	11	growth	growth	NOUN
asfbr-1250	106	12	.	.	PUNCT
asfbr-1250	107	1			PART
asfbr-1250	107	2	sales	sale	NOUN
asfbr-1250	107	3	/	/	SYM
asfbr-1250	107	4	total	total	ADJ
asfbr-1250	107	5	assets	asset	NOUN
asfbr-1250	107	6	year	year	NOUN
asfbr-1250	107	7	2010	2010	NUM
asfbr-1250	107	8	2011	2011	NUM
asfbr-1250	107	9	2012	2012	NUM
asfbr-1250	107	10	2013	2013	NUM
asfbr-1250	107	11	sales	sale	NOUN
asfbr-1250	107	12	/	/	SYM
asfbr-1250	107	13	total	total	ADJ
asfbr-1250	107	14	assets	asset	NOUN
asfbr-1250	107	15	57.36	57.36	NUM
asfbr-1250	107	16	%	%	NOUN
asfbr-1250	107	17	55.20	55.20	NUM
asfbr-1250	107	18	%	%	NOUN
asfbr-1250	107	19	54.93	54.93	NUM
asfbr-1250	107	20	%	%	NOUN
asfbr-1250	107	21	62.13	62.13	NUM
asfbr-1250	107	22	%	%	NOUN
asfbr-1250	107	23	we	we	PRON
asfbr-1250	107	24	find	find	VERB
asfbr-1250	107	25	that	that	SCONJ
asfbr-1250	107	26	the	the	DET
asfbr-1250	107	27	ratio	ratio	NOUN
asfbr-1250	107	28	is	be	AUX
asfbr-1250	107	29	highest	high	ADJ
asfbr-1250	107	30	in	in	ADP
asfbr-1250	107	31	2013	2013	NUM
asfbr-1250	107	32	.	.	PUNCT
asfbr-1250	108	1	it	it	PRON
asfbr-1250	108	2	has	have	AUX
asfbr-1250	108	3	increased	increase	VERB
asfbr-1250	108	4	by	by	ADP
asfbr-1250	108	5	7.19	7.19	NUM
asfbr-1250	108	6	%	%	NOUN
asfbr-1250	108	7	from	from	ADP
asfbr-1250	108	8	year	year	NOUN
asfbr-1250	108	9	2012	2012	NUM
asfbr-1250	108	10	.	.	PUNCT
asfbr-1250	109	1	it	it	PRON
asfbr-1250	109	2	is	be	AUX
asfbr-1250	109	3	due	due	ADJ
asfbr-1250	109	4	to	to	ADP
asfbr-1250	109	5	the	the	DET
asfbr-1250	109	6	decrease	decrease	NOUN
asfbr-1250	109	7	of	of	ADP
asfbr-1250	109	8	total	total	ADJ
asfbr-1250	109	9	assets	asset	NOUN
asfbr-1250	109	10	in	in	ADP
asfbr-1250	109	11	2013	2013	NUM
asfbr-1250	109	12	.	.	PUNCT
asfbr-1250	110	1			PART
asfbr-1250	110	2	return	return	NOUN
asfbr-1250	110	3	on	on	ADP
asfbr-1250	110	4	total	total	ADJ
asfbr-1250	110	5	assets	asset	NOUN
asfbr-1250	110	6	year	year	NOUN
asfbr-1250	110	7	2010	2010	NUM
asfbr-1250	110	8	2011	2011	NUM
asfbr-1250	110	9	2012	2012	NUM
asfbr-1250	110	10	2013	2013	NUM
asfbr-1250	110	11	roa	roa	NOUN
asfbr-1250	110	12	6.02	6.02	NUM
asfbr-1250	110	13	%	%	NOUN
asfbr-1250	110	14	3.51	3.51	NUM
asfbr-1250	110	15	%	%	NOUN
asfbr-1250	110	16	2.03	2.03	NUM
asfbr-1250	110	17	%	%	NOUN
asfbr-1250	110	18	2.14	2.14	NUM
asfbr-1250	110	19	%	%	NOUN
asfbr-1250	110	20	here	here	ADV
asfbr-1250	110	21	the	the	DET
asfbr-1250	110	22	roa	roa	NOUN
asfbr-1250	110	23	has	have	AUX
asfbr-1250	110	24	increased	increase	VERB
asfbr-1250	110	25	by	by	ADP
asfbr-1250	110	26	0.11	0.11	NUM
asfbr-1250	110	27	%	%	NOUN
asfbr-1250	110	28	in	in	ADP
asfbr-1250	110	29	2013	2013	NUM
asfbr-1250	110	30	because	because	SCONJ
asfbr-1250	110	31	of	of	ADP
asfbr-1250	110	32	increase	increase	NOUN
asfbr-1250	110	33	in	in	ADP
asfbr-1250	110	34	sales	sale	NOUN
asfbr-1250	110	35	and	and	CCONJ
asfbr-1250	110	36	decrease	decrease	NOUN
asfbr-1250	110	37	in	in	ADP
asfbr-1250	110	38	total	total	ADJ
asfbr-1250	110	39	assets	asset	NOUN
asfbr-1250	110	40	.	.	PUNCT
asfbr-1250	111	1			PART
asfbr-1250	112	1	total	total	ADJ
asfbr-1250	112	2	assets/	assets/	NUM
asfbr-1250	112	3	stockholders	stockholder	NOUN
asfbr-1250	112	4	equity	equity	NOUN
asfbr-1250	112	5	year	year	NOUN
asfbr-1250	112	6	2010	2010	NUM
asfbr-1250	112	7	2011	2011	NUM
asfbr-1250	112	8	2012	2012	NUM
asfbr-1250	112	9	2013	2013	NUM
asfbr-1250	112	10	total	total	ADJ
asfbr-1250	112	11	assets	asset	NOUN
asfbr-1250	112	12	/	/	SYM
asfbr-1250	112	13	stockholders	stockholder	NOUN
asfbr-1250	112	14	equity	equity	NOUN
asfbr-1250	112	15	253.40	253.40	NUM
asfbr-1250	112	16	%	%	NOUN
asfbr-1250	112	17	232.81	232.81	NUM
asfbr-1250	112	18	%	%	NOUN
asfbr-1250	112	19	232.64	232.64	NUM
asfbr-1250	112	20	%	%	NOUN
asfbr-1250	112	21	213.87	213.87	NUM
asfbr-1250	112	22	%	%	NOUN
asfbr-1250	112	23	here	here	ADV
asfbr-1250	112	24	the	the	DET
asfbr-1250	112	25	percentage	percentage	NOUN
asfbr-1250	112	26	change	change	NOUN
asfbr-1250	112	27	of	of	ADP
asfbr-1250	112	28	total	total	ADJ
asfbr-1250	112	29	assets	asset	NOUN
asfbr-1250	112	30	in	in	ADP
asfbr-1250	112	31	the	the	DET
asfbr-1250	112	32	first	first	ADJ
asfbr-1250	112	33	3	3	NUM
asfbr-1250	112	34	years	year	NOUN
asfbr-1250	112	35	was	be	AUX
asfbr-1250	112	36	less	less	ADJ
asfbr-1250	112	37	than	than	ADP
asfbr-1250	112	38	the	the	DET
asfbr-1250	112	39	percentage	percentage	NOUN
asfbr-1250	112	40	change	change	NOUN
asfbr-1250	112	41	of	of	ADP
asfbr-1250	112	42	stockholders	stockholder	NOUN
asfbr-1250	112	43	equity	equity	NOUN
asfbr-1250	112	44	.	.	PUNCT
asfbr-1250	113	1	so	so	ADV
asfbr-1250	113	2	the	the	DET
asfbr-1250	113	3	ratios	ratio	NOUN
asfbr-1250	113	4	have	have	AUX
asfbr-1250	113	5	decreased	decrease	VERB
asfbr-1250	113	6	over	over	ADP
asfbr-1250	113	7	the	the	DET
asfbr-1250	113	8	years	year	NOUN
asfbr-1250	113	9	.	.	PUNCT
asfbr-1250	114	1	in	in	ADP
asfbr-1250	114	2	last	last	ADJ
asfbr-1250	114	3	year	year	NOUN
asfbr-1250	114	4	,	,	PUNCT
asfbr-1250	114	5	2003	2003	NUM
asfbr-1250	114	6	,	,	PUNCT
asfbr-1250	114	7	the	the	DET
asfbr-1250	114	8	total	total	ADJ
asfbr-1250	114	9	assets	asset	NOUN
asfbr-1250	114	10	have	have	AUX
asfbr-1250	114	11	decreased	decrease	VERB
asfbr-1250	114	12	but	but	CCONJ
asfbr-1250	114	13	the	the	DET
asfbr-1250	114	14	stockholders	stockholder	NOUN
asfbr-1250	114	15	equity	equity	NOUN
asfbr-1250	114	16	has	have	AUX
asfbr-1250	114	17	increased	increase	VERB
asfbr-1250	114	18	as	as	ADV
asfbr-1250	114	19	well	well	ADV
asfbr-1250	114	20	.	.	PUNCT
asfbr-1250	115	1	so	so	ADV
asfbr-1250	115	2	there	there	PRON
asfbr-1250	115	3	is	be	VERB
asfbr-1250	115	4	a	a	DET
asfbr-1250	115	5	significant	significant	ADJ
asfbr-1250	115	6	decrease	decrease	NOUN
asfbr-1250	115	7	in	in	ADP
asfbr-1250	115	8	this	this	DET
asfbr-1250	115	9	year	year	NOUN
asfbr-1250	115	10	.	.	PUNCT
asfbr-1250	116	1	an	an	DET
asfbr-1250	116	2	empirical	empirical	ADJ
asfbr-1250	116	3	research	research	NOUN
asfbr-1250	116	4	on	on	ADP
asfbr-1250	116	5	shinepukur	shinepukur	PROPN
asfbr-1250	116	6	holdings	holdings	PROPN
asfbr-1250	116	7	ltd	ltd	PROPN
asfbr-1250	116	8	:	:	PUNCT
asfbr-1250	116	9	strategy	strategy	NOUN
asfbr-1250	116	10	,	,	PUNCT
asfbr-1250	116	11	accounting	accounting	NOUN
asfbr-1250	116	12	,	,	PUNCT
asfbr-1250	116	13	ratio	ratio	NOUN
asfbr-1250	116	14	,	,	PUNCT
asfbr-1250	116	15	sensitivity	sensitivity	NOUN
asfbr-1250	116	16	and	and	CCONJ
asfbr-1250	116	17	prospective	prospective	ADJ
asfbr-1250	116	18	analysis	analysis	NOUN
asfbr-1250	116	19	k.	k.	PROPN
asfbr-1250	116	20	m.	m.	PROPN
asfbr-1250	116	21	anwarul	anwarul	PROPN
asfbr-1250	116	22	islam	islam	PROPN
asfbr-1250	116	23	100	100	NUM
asfbr-1250	116	24			NOUN
asfbr-1250	116	25	return	return	NOUN
asfbr-1250	116	26	on	on	ADP
asfbr-1250	116	27	equity	equity	NOUN
asfbr-1250	116	28	(	(	PUNCT
asfbr-1250	116	29	roe	roe	PROPN
asfbr-1250	116	30	)	)	PUNCT
asfbr-1250	116	31	year	year	NOUN
asfbr-1250	116	32	2000	2000	NUM
asfbr-1250	116	33	2001	2001	NUM
asfbr-1250	116	34	2002	2002	NUM
asfbr-1250	116	35	2003	2003	NUM
asfbr-1250	116	36	roe	roe	NOUN
asfbr-1250	116	37	15.26	15.26	NUM
asfbr-1250	116	38	%	%	NOUN
asfbr-1250	116	39	8.17	8.17	NUM
asfbr-1250	116	40	%	%	NOUN
asfbr-1250	116	41	4.72	4.72	NUM
asfbr-1250	116	42	%	%	NOUN
asfbr-1250	116	43	4.57	4.57	NUM
asfbr-1250	116	44	%	%	NOUN
asfbr-1250	116	45	as	as	ADP
asfbr-1250	116	46	the	the	DET
asfbr-1250	116	47	net	net	ADJ
asfbr-1250	116	48	income	income	NOUN
asfbr-1250	116	49	of	of	ADP
asfbr-1250	116	50	the	the	DET
asfbr-1250	116	51	company	company	NOUN
asfbr-1250	116	52	over	over	ADP
asfbr-1250	116	53	the	the	DET
asfbr-1250	116	54	years	year	NOUN
asfbr-1250	116	55	has	have	AUX
asfbr-1250	116	56	decreased	decrease	VERB
asfbr-1250	116	57	,	,	PUNCT
asfbr-1250	116	58	but	but	CCONJ
asfbr-1250	116	59	the	the	DET
asfbr-1250	116	60	stockholders	stockholder	NOUN
asfbr-1250	116	61	equity	equity	NOUN
asfbr-1250	116	62	has	have	AUX
asfbr-1250	116	63	increased	increase	VERB
asfbr-1250	116	64	over	over	ADP
asfbr-1250	116	65	the	the	DET
asfbr-1250	116	66	years	year	NOUN
asfbr-1250	116	67	,	,	PUNCT
asfbr-1250	116	68	so	so	ADV
asfbr-1250	116	69	the	the	DET
asfbr-1250	116	70	roe	roe	NOUN
asfbr-1250	116	71	of	of	ADP
asfbr-1250	116	72	the	the	DET
asfbr-1250	116	73	company	company	NOUN
asfbr-1250	116	74	has	have	AUX
asfbr-1250	116	75	decreased	decrease	VERB
asfbr-1250	116	76	to	to	ADP
asfbr-1250	116	77	a	a	DET
asfbr-1250	116	78	great	great	ADJ
asfbr-1250	116	79	extent	extent	NOUN
asfbr-1250	116	80	over	over	ADP
asfbr-1250	116	81	the	the	DET
asfbr-1250	116	82	years	year	NOUN
asfbr-1250	116	83	.	.	PUNCT
asfbr-1250	117	1	in	in	ADP
asfbr-1250	117	2	year	year	NOUN
asfbr-1250	117	3	2012	2012	NUM
asfbr-1250	117	4	and	and	CCONJ
asfbr-1250	117	5	2013	2013	NUM
asfbr-1250	117	6	,	,	PUNCT
asfbr-1250	117	7	the	the	DET
asfbr-1250	117	8	percentage	percentage	NOUN
asfbr-1250	117	9	change	change	NOUN
asfbr-1250	117	10	is	be	AUX
asfbr-1250	117	11	less	less	ADV
asfbr-1250	117	12	comparing	comparing	ADJ
asfbr-1250	117	13	to	to	ADP
asfbr-1250	117	14	previous	previous	ADJ
asfbr-1250	117	15	years	year	NOUN
asfbr-1250	117	16	.	.	PUNCT
asfbr-1250	118	1	it	it	PRON
asfbr-1250	118	2	is	be	AUX
asfbr-1250	118	3	because	because	SCONJ
asfbr-1250	118	4	in	in	ADP
asfbr-1250	118	5	2013	2013	NUM
asfbr-1250	118	6	,	,	PUNCT
asfbr-1250	118	7	the	the	DET
asfbr-1250	118	8	stockholders	stockholder	NOUN
asfbr-1250	118	9	equity	equity	NOUN
asfbr-1250	118	10	has	have	AUX
asfbr-1250	118	11	increased	increase	VERB
asfbr-1250	118	12	.	.	PUNCT
asfbr-1250	119	1	4	4	X
asfbr-1250	119	2	.	.	X
asfbr-1250	119	3	conclusion	conclusion	NOUN
asfbr-1250	119	4	the	the	DET
asfbr-1250	119	5	company	company	NOUN
asfbr-1250	119	6	was	be	AUX
asfbr-1250	119	7	in	in	ADP
asfbr-1250	119	8	bad	bad	ADJ
asfbr-1250	119	9	position	position	NOUN
asfbr-1250	119	10	in	in	ADP
asfbr-1250	119	11	2013	2013	NUM
asfbr-1250	119	12	comparing	compare	VERB
asfbr-1250	119	13	to	to	ADP
asfbr-1250	119	14	year	year	NOUN
asfbr-1250	119	15	2010	2010	NUM
asfbr-1250	119	16	as	as	SCONJ
asfbr-1250	119	17	its	its	PRON
asfbr-1250	119	18	gross	gross	ADJ
asfbr-1250	119	19	profit	profit	NOUN
asfbr-1250	119	20	margin	margin	NOUN
asfbr-1250	119	21	has	have	AUX
asfbr-1250	119	22	decreased	decrease	VERB
asfbr-1250	119	23	to	to	ADP
asfbr-1250	119	24	a	a	DET
asfbr-1250	119	25	great	great	ADJ
asfbr-1250	119	26	extent	extent	NOUN
asfbr-1250	119	27	.	.	PUNCT
asfbr-1250	120	1	it	it	PRON
asfbr-1250	120	2	may	may	AUX
asfbr-1250	120	3	have	have	AUX
asfbr-1250	120	4	happened	happen	VERB
asfbr-1250	120	5	for	for	ADP
asfbr-1250	120	6	increasing	increase	VERB
asfbr-1250	120	7	costs	cost	NOUN
asfbr-1250	120	8	or	or	CCONJ
asfbr-1250	120	9	decreasing	decrease	VERB
asfbr-1250	120	10	of	of	ADP
asfbr-1250	120	11	sales	sale	NOUN
asfbr-1250	120	12	of	of	ADP
asfbr-1250	120	13	the	the	DET
asfbr-1250	120	14	company	company	NOUN
asfbr-1250	120	15	.	.	PUNCT
asfbr-1250	121	1	the	the	DET
asfbr-1250	121	2	company	company	NOUN
asfbr-1250	121	3	’s	’s	PART
asfbr-1250	121	4	profit	profit	NOUN
asfbr-1250	121	5	margin	margin	NOUN
asfbr-1250	121	6	is	be	AUX
asfbr-1250	121	7	being	be	AUX
asfbr-1250	121	8	lowered	lower	VERB
asfbr-1250	121	9	year	year	NOUN
asfbr-1250	121	10	to	to	ADP
asfbr-1250	121	11	year	year	NOUN
asfbr-1250	121	12	.	.	PUNCT
asfbr-1250	122	1	hence	hence	ADV
asfbr-1250	122	2	the	the	DET
asfbr-1250	122	3	company	company	NOUN
asfbr-1250	122	4	’s	’s	PART
asfbr-1250	122	5	operating	operate	VERB
asfbr-1250	122	6	efficiency	efficiency	NOUN
asfbr-1250	122	7	is	be	AUX
asfbr-1250	122	8	being	be	AUX
asfbr-1250	122	9	decreased	decrease	VERB
asfbr-1250	122	10	as	as	ADV
asfbr-1250	122	11	well	well	ADV
asfbr-1250	122	12	.	.	PUNCT
asfbr-1250	123	1	it	it	PRON
asfbr-1250	123	2	may	may	AUX
asfbr-1250	123	3	have	have	AUX
asfbr-1250	123	4	happened	happen	VERB
asfbr-1250	123	5	because	because	SCONJ
asfbr-1250	123	6	of	of	ADP
asfbr-1250	123	7	increasing	increase	VERB
asfbr-1250	123	8	cost	cost	NOUN
asfbr-1250	123	9	of	of	ADP
asfbr-1250	123	10	goods	good	NOUN
asfbr-1250	123	11	sold	sell	VERB
asfbr-1250	123	12	,	,	PUNCT
asfbr-1250	123	13	or	or	CCONJ
asfbr-1250	123	14	increasing	increase	VERB
asfbr-1250	123	15	operating	operating	NOUN
asfbr-1250	123	16	costs	cost	NOUN
asfbr-1250	123	17	,	,	PUNCT
asfbr-1250	123	18	or	or	CCONJ
asfbr-1250	123	19	decreasing	decrease	VERB
asfbr-1250	123	20	sales	sale	NOUN
asfbr-1250	123	21	volume	volume	NOUN
asfbr-1250	123	22	.	.	PUNCT
asfbr-1250	124	1	as	as	SCONJ
asfbr-1250	124	2	gross	gross	ADJ
asfbr-1250	124	3	profit	profit	NOUN
asfbr-1250	124	4	margin	margin	NOUN
asfbr-1250	124	5	and	and	CCONJ
asfbr-1250	124	6	operating	operate	VERB
asfbr-1250	124	7	profit	profit	NOUN
asfbr-1250	124	8	margin	margin	NOUN
asfbr-1250	124	9	has	have	AUX
asfbr-1250	124	10	decreased	decrease	VERB
asfbr-1250	124	11	,	,	PUNCT
asfbr-1250	124	12	this	this	DET
asfbr-1250	124	13	margin	margin	NOUN
asfbr-1250	124	14	has	have	AUX
asfbr-1250	124	15	decreased	decrease	VERB
asfbr-1250	124	16	as	as	ADV
asfbr-1250	124	17	well	well	ADV
asfbr-1250	124	18	year	year	NOUN
asfbr-1250	124	19	to	to	ADP
asfbr-1250	124	20	year	year	NOUN
asfbr-1250	124	21	.	.	PUNCT
asfbr-1250	125	1	it	it	PRON
asfbr-1250	125	2	tells	tell	VERB
asfbr-1250	125	3	us	we	PRON
asfbr-1250	125	4	that	that	SCONJ
asfbr-1250	125	5	the	the	DET
asfbr-1250	125	6	net	net	ADJ
asfbr-1250	125	7	income	income	NOUN
asfbr-1250	125	8	on	on	ADP
asfbr-1250	125	9	net	net	ADJ
asfbr-1250	125	10	sales	sale	NOUN
asfbr-1250	125	11	is	be	AUX
asfbr-1250	125	12	being	be	AUX
asfbr-1250	125	13	decreased	decrease	VERB
asfbr-1250	125	14	.	.	PUNCT
asfbr-1250	126	1	it	it	PRON
asfbr-1250	126	2	is	be	AUX
asfbr-1250	126	3	an	an	DET
asfbr-1250	126	4	indication	indication	NOUN
asfbr-1250	126	5	of	of	ADP
asfbr-1250	126	6	lower	low	ADJ
asfbr-1250	126	7	operating	operating	NOUN
asfbr-1250	126	8	profitability	profitability	NOUN
asfbr-1250	126	9	of	of	ADP
asfbr-1250	126	10	the	the	DET
asfbr-1250	126	11	company	company	NOUN
asfbr-1250	126	12	.	.	PUNCT
asfbr-1250	127	1	the	the	DET
asfbr-1250	127	2	company	company	NOUN
asfbr-1250	127	3	’s	’s	PART
asfbr-1250	127	4	return	return	NOUN
asfbr-1250	127	5	on	on	ADP
asfbr-1250	127	6	assets	asset	NOUN
asfbr-1250	127	7	is	be	AUX
asfbr-1250	127	8	lowest	low	ADJ
asfbr-1250	127	9	in	in	ADP
asfbr-1250	127	10	2013	2013	NUM
asfbr-1250	127	11	,	,	PUNCT
asfbr-1250	127	12	2.14	2.14	NUM
asfbr-1250	127	13	%	%	NOUN
asfbr-1250	127	14	and	and	CCONJ
asfbr-1250	127	15	highest	high	ADJ
asfbr-1250	127	16	in	in	ADP
asfbr-1250	127	17	2010	2010	NUM
asfbr-1250	127	18	,	,	PUNCT
asfbr-1250	127	19	6.02	6.02	NUM
asfbr-1250	127	20	%	%	NOUN
asfbr-1250	127	21	.	.	PUNCT
asfbr-1250	128	1	its	its	PRON
asfbr-1250	128	2	growth	growth	NOUN
asfbr-1250	128	3	rate	rate	NOUN
asfbr-1250	128	4	is	be	AUX
asfbr-1250	128	5	negative	negative	ADJ
asfbr-1250	128	6	.	.	PUNCT
asfbr-1250	129	1	so	so	ADV
asfbr-1250	129	2	it	it	PRON
asfbr-1250	129	3	’s	’	VERB
asfbr-1250	129	4	not	not	PART
asfbr-1250	129	5	a	a	DET
asfbr-1250	129	6	good	good	ADJ
asfbr-1250	129	7	situation	situation	NOUN
asfbr-1250	129	8	for	for	ADP
asfbr-1250	129	9	the	the	DET
asfbr-1250	129	10	company	company	NOUN
asfbr-1250	129	11	for	for	ADP
asfbr-1250	129	12	their	their	PRON
asfbr-1250	129	13	invested	invest	VERB
asfbr-1250	129	14	assets	asset	NOUN
asfbr-1250	129	15	.	.	PUNCT
asfbr-1250	130	1	it	it	PRON
asfbr-1250	130	2	may	may	AUX
asfbr-1250	130	3	have	have	AUX
asfbr-1250	130	4	resulted	result	VERB
asfbr-1250	130	5	because	because	SCONJ
asfbr-1250	130	6	of	of	ADP
asfbr-1250	130	7	increasing	increase	VERB
asfbr-1250	130	8	of	of	ADP
asfbr-1250	130	9	invested	invest	VERB
asfbr-1250	130	10	assets	asset	NOUN
asfbr-1250	130	11	but	but	CCONJ
asfbr-1250	130	12	not	not	PART
asfbr-1250	130	13	increasing	increase	VERB
asfbr-1250	130	14	of	of	ADP
asfbr-1250	130	15	sales	sale	NOUN
asfbr-1250	130	16	volume	volume	NOUN
asfbr-1250	130	17	in	in	ADP
asfbr-1250	130	18	the	the	DET
asfbr-1250	130	19	same	same	ADJ
asfbr-1250	130	20	rate	rate	NOUN
asfbr-1250	130	21	.	.	PUNCT
asfbr-1250	131	1	generally	generally	ADV
asfbr-1250	131	2	it	it	PRON
asfbr-1250	131	3	is	be	AUX
asfbr-1250	131	4	a	a	DET
asfbr-1250	131	5	good	good	ADJ
asfbr-1250	131	6	sign	sign	NOUN
asfbr-1250	131	7	if	if	SCONJ
asfbr-1250	131	8	roe	roe	PROPN
asfbr-1250	131	9	is	be	AUX
asfbr-1250	131	10	1014	1014	NUM
asfbr-1250	131	11	%	%	NOUN
asfbr-1250	131	12	.	.	PUNCT
asfbr-1250	132	1	but	but	CCONJ
asfbr-1250	132	2	in	in	ADP
asfbr-1250	132	3	2003	2003	NUM
asfbr-1250	132	4	and	and	CCONJ
asfbr-1250	132	5	during	during	ADP
asfbr-1250	132	6	the	the	DET
asfbr-1250	132	7	previous	previous	ADJ
asfbr-1250	132	8	years	year	NOUN
asfbr-1250	132	9	,	,	PUNCT
asfbr-1250	132	10	this	this	DET
asfbr-1250	132	11	rate	rate	NOUN
asfbr-1250	132	12	is	be	AUX
asfbr-1250	132	13	being	be	AUX
asfbr-1250	132	14	decreased	decrease	VERB
asfbr-1250	132	15	.	.	PUNCT
asfbr-1250	133	1	although	although	SCONJ
asfbr-1250	133	2	price	price	NOUN
asfbr-1250	133	3	is	be	AUX
asfbr-1250	133	4	decreasing	decrease	VERB
asfbr-1250	133	5	year	year	NOUN
asfbr-1250	133	6	to	to	ADP
asfbr-1250	133	7	year	year	NOUN
asfbr-1250	133	8	in	in	ADP
asfbr-1250	133	9	dhaka	dhaka	PROPN
asfbr-1250	133	10	stock	stock	PROPN
asfbr-1250	133	11	exchange	exchange	PROPN
asfbr-1250	133	12	,	,	PUNCT
asfbr-1250	133	13	the	the	DET
asfbr-1250	133	14	amount	amount	NOUN
asfbr-1250	133	15	of	of	ADP
asfbr-1250	133	16	price	price	NOUN
asfbr-1250	133	17	earnings	earning	NOUN
asfbr-1250	133	18	ratio	ratio	NOUN
asfbr-1250	133	19	did	do	AUX
asfbr-1250	133	20	not	not	PART
asfbr-1250	133	21	decrease	decrease	VERB
asfbr-1250	133	22	.	.	PUNCT
asfbr-1250	134	1	besides	besides	SCONJ
asfbr-1250	134	2	,	,	PUNCT
asfbr-1250	134	3	the	the	DET
asfbr-1250	134	4	eps	eps	PROPN
asfbr-1250	134	5	of	of	ADP
asfbr-1250	134	6	the	the	DET
asfbr-1250	134	7	company	company	NOUN
asfbr-1250	134	8	has	have	AUX
asfbr-1250	134	9	been	be	AUX
asfbr-1250	134	10	decreasing	decrease	VERB
asfbr-1250	134	11	as	as	ADV
asfbr-1250	134	12	well	well	ADV
asfbr-1250	134	13	.	.	PUNCT
asfbr-1250	135	1	but	but	CCONJ
asfbr-1250	135	2	the	the	DET
asfbr-1250	135	3	rate	rate	NOUN
asfbr-1250	135	4	of	of	ADP
asfbr-1250	135	5	decreasing	decrease	VERB
asfbr-1250	135	6	of	of	ADP
asfbr-1250	135	7	eps	eps	PROPN
asfbr-1250	135	8	was	be	AUX
asfbr-1250	135	9	a	a	DET
asfbr-1250	135	10	little	little	ADJ
asfbr-1250	135	11	bit	bit	NOUN
asfbr-1250	135	12	lower	low	ADJ
asfbr-1250	135	13	than	than	ADP
asfbr-1250	135	14	price	price	NOUN
asfbr-1250	135	15	growth	growth	NOUN
asfbr-1250	135	16	.	.	PUNCT
asfbr-1250	136	1	so	so	ADV
asfbr-1250	136	2	the	the	DET
asfbr-1250	136	3	ratio	ratio	NOUN
asfbr-1250	136	4	has	have	AUX
asfbr-1250	136	5	increased	increase	VERB
asfbr-1250	136	6	over	over	ADP
asfbr-1250	136	7	the	the	DET
asfbr-1250	136	8	years	year	NOUN
asfbr-1250	136	9	.	.	PUNCT
asfbr-1250	137	1	references	reference	NOUN
asfbr-1250	137	2	ball	ball	PROPN
asfbr-1250	137	3	,	,	PUNCT
asfbr-1250	137	4	r.	r.	PROPN
asfbr-1250	137	5	&	&	CCONJ
asfbr-1250	137	6	p.	p.	PROPN
asfbr-1250	137	7	brown	brown	PROPN
asfbr-1250	137	8	.	.	PUNCT
asfbr-1250	138	1	(	(	PUNCT
asfbr-1250	138	2	1968	1968	NUM
asfbr-1250	138	3	)	)	PUNCT
asfbr-1250	138	4	.	.	PUNCT
asfbr-1250	139	1	an	an	DET
asfbr-1250	139	2	empirical	empirical	ADJ
asfbr-1250	139	3	evaluation	evaluation	NOUN
asfbr-1250	139	4	of	of	ADP
asfbr-1250	139	5	accounting	accounting	NOUN
asfbr-1250	139	6	income	income	NOUN
asfbr-1250	139	7	numbers	number	NOUN
asfbr-1250	139	8	,	,	PUNCT
asfbr-1250	139	9	journal	journal	NOUN
asfbr-1250	139	10	of	of	ADP
asfbr-1250	139	11	accounting	accounting	NOUN
asfbr-1250	139	12	research	research	NOUN
asfbr-1250	139	13	,	,	PUNCT
asfbr-1250	139	14	autumn	autumn	NOUN
asfbr-1250	139	15	,	,	PUNCT
asfbr-1250	139	16	159	159	NUM
asfbr-1250	139	17	-	-	SYM
asfbr-1250	139	18	178	178	NUM
asfbr-1250	139	19	damitio	damitio	NOUN
asfbr-1250	139	20	,	,	PUNCT
asfbr-1250	139	21	j.	j.	PROPN
asfbr-1250	139	22	,	,	PUNCT
asfbr-1250	139	23	schmidgall	schmidgall	PROPN
asfbr-1250	139	24	,	,	PUNCT
asfbr-1250	139	25	r.	r.	PROPN
asfbr-1250	139	26	s.	s.	PROPN
asfbr-1250	139	27	,	,	PUNCT
asfbr-1250	139	28	&	&	CCONJ
asfbr-1250	139	29	dennington	dennington	PROPN
asfbr-1250	139	30	,	,	PUNCT
asfbr-1250	139	31	l.	l.	PROPN
asfbr-1250	139	32	j.	j.	PROPN
asfbr-1250	139	33	(	(	PUNCT
asfbr-1250	139	34	1995	1995	NUM
asfbr-1250	139	35	)	)	PUNCT
asfbr-1250	139	36	.	.	PUNCT
asfbr-1250	140	1	financial	financial	ADJ
asfbr-1250	140	2	statement	statement	NOUN
asfbr-1250	140	3	analysis	analysis	NOUN
asfbr-1250	140	4	.	.	PUNCT
asfbr-1250	141	1	bottomline	bottomline	NOUN
asfbr-1250	141	2	,	,	PUNCT
asfbr-1250	141	3	10(6	10(6	PROPN
asfbr-1250	141	4	)	)	PUNCT
asfbr-1250	141	5	,	,	PUNCT
asfbr-1250	141	6	10	10	NUM
asfbr-1250	141	7	-	-	SYM
asfbr-1250	141	8	23	23	NUM
asfbr-1250	141	9	.	.	PUNCT
asfbr-1250	142	1	feroz	feroz	PROPN
asfbr-1250	142	2	,	,	PUNCT
asfbr-1250	142	3	e.	e.	PROPN
asfbr-1250	142	4	h.	h.	PROPN
asfbr-1250	142	5	,	,	PUNCT
asfbr-1250	142	6	kim	kim	PROPN
asfbr-1250	142	7	,	,	PUNCT
asfbr-1250	142	8	s.	s.	PROPN
asfbr-1250	142	9	,	,	PUNCT
asfbr-1250	142	10	&	&	CCONJ
asfbr-1250	142	11	raab	raab	PROPN
asfbr-1250	142	12	,	,	PUNCT
asfbr-1250	142	13	r.	r.	PROPN
asfbr-1250	142	14	l.	l.	PROPN
asfbr-1250	142	15	(	(	PUNCT
asfbr-1250	142	16	2003	2003	NUM
asfbr-1250	142	17	)	)	PUNCT
asfbr-1250	142	18	.	.	PUNCT
asfbr-1250	143	1	financial	financial	ADJ
asfbr-1250	143	2	statement	statement	NOUN
asfbr-1250	143	3	analysis	analysis	NOUN
asfbr-1250	143	4	:	:	PUNCT
asfbr-1250	143	5	a	a	DET
asfbr-1250	143	6	data	datum	NOUN
asfbr-1250	143	7	envelopment	envelopment	ADJ
asfbr-1250	143	8	analysis	analysis	NOUN
asfbr-1250	143	9	approach	approach	NOUN
asfbr-1250	143	10	,	,	PUNCT
asfbr-1250	143	11	journal	journal	NOUN
asfbr-1250	143	12	of	of	ADP
asfbr-1250	143	13	the	the	DET
asfbr-1250	143	14	operational	operational	ADJ
asfbr-1250	143	15	research	research	NOUN
asfbr-1250	143	16	society	society	NOUN
asfbr-1250	143	17	,	,	PUNCT
asfbr-1250	143	18	54(1	54(1	NUM
asfbr-1250	143	19	)	)	PUNCT
asfbr-1250	143	20	,	,	PUNCT
asfbr-1250	143	21	48	48	NUM
asfbr-1250	143	22	-	-	SYM
asfbr-1250	143	23	58	58	NUM
asfbr-1250	143	24	.	.	PUNCT
asfbr-1250	144	1	nissim	nissim	PROPN
asfbr-1250	144	2	,	,	PUNCT
asfbr-1250	144	3	d.	d.	PROPN
asfbr-1250	144	4	,	,	PUNCT
asfbr-1250	144	5	&	&	CCONJ
asfbr-1250	144	6	penman	penman	PROPN
asfbr-1250	144	7	,	,	PUNCT
asfbr-1250	144	8	s.	s.	PROPN
asfbr-1250	144	9	h.	h.	PROPN
asfbr-1250	144	10	(	(	PUNCT
asfbr-1250	144	11	2003	2003	NUM
asfbr-1250	144	12	)	)	PUNCT
asfbr-1250	144	13	.	.	PUNCT
asfbr-1250	145	1	financial	financial	ADJ
asfbr-1250	145	2	statement	statement	NOUN
asfbr-1250	145	3	analysis	analysis	NOUN
asfbr-1250	145	4	of	of	ADP
asfbr-1250	145	5	leverage	leverage	NOUN
asfbr-1250	145	6	and	and	CCONJ
asfbr-1250	145	7	how	how	SCONJ
asfbr-1250	145	8	it	it	PRON
asfbr-1250	145	9	informs	inform	VERB
asfbr-1250	145	10	about	about	ADP
asfbr-1250	145	11	profitability	profitability	NOUN
asfbr-1250	145	12	and	and	CCONJ
asfbr-1250	145	13	price	price	NOUN
asfbr-1250	145	14	-	-	PUNCT
asfbr-1250	145	15	to	to	ADP
asfbr-1250	145	16	-	-	PUNCT
asfbr-1250	145	17	book	book	NOUN
asfbr-1250	145	18	ratios	ratio	NOUN
asfbr-1250	145	19	.	.	PUNCT
asfbr-1250	146	1	review	review	NOUN
asfbr-1250	146	2	of	of	ADP
asfbr-1250	146	3	accounting	accounting	NOUN
asfbr-1250	146	4	studies	study	NOUN
asfbr-1250	146	5	,	,	PUNCT
asfbr-1250	146	6	8(4	8(4	NUM
asfbr-1250	146	7	)	)	PUNCT
asfbr-1250	146	8	,	,	PUNCT
asfbr-1250	146	9	531560	531560	NUM
asfbr-1250	146	10	standard	standard	NOUN
asfbr-1250	146	11	-	-	PUNCT
asfbr-1250	146	12	setters	setter	NOUN
asfbr-1250	146	13	,	,	PUNCT
asfbr-1250	146	14	a.	a.	NOUN
asfbr-1250	146	15	(	(	PUNCT
asfbr-1250	146	16	2002	2002	NUM
asfbr-1250	146	17	)	)	PUNCT
asfbr-1250	146	18	.	.	PUNCT
asfbr-1250	147	1	financial	financial	ADJ
asfbr-1250	147	2	statement	statement	NOUN
asfbr-1250	147	3	analysis	analysis	NOUN
asfbr-1250	147	4	.	.	PUNCT
asfbr-1250	148	1	the	the	DET
asfbr-1250	148	2	cfa	cfa	PROPN
asfbr-1250	148	3	digest	digest	PROPN
asfbr-1250	148	4	.	.	PUNCT
asfbr-1250	149	1	copyrights	copyright	VERB
asfbr-1250	149	2	copyright	copyright	NOUN
asfbr-1250	149	3	for	for	ADP
asfbr-1250	149	4	this	this	DET
asfbr-1250	149	5	article	article	NOUN
asfbr-1250	149	6	is	be	AUX
asfbr-1250	149	7	retained	retain	VERB
asfbr-1250	149	8	by	by	ADP
asfbr-1250	149	9	the	the	DET
asfbr-1250	149	10	author(s	author(s	PROPN
asfbr-1250	149	11	)	)	PUNCT
asfbr-1250	149	12	,	,	PUNCT
asfbr-1250	149	13	with	with	ADP
asfbr-1250	149	14	first	first	ADJ
asfbr-1250	149	15	publication	publication	NOUN
asfbr-1250	149	16	rights	right	NOUN
asfbr-1250	149	17	granted	grant	VERB
asfbr-1250	149	18	to	to	ADP
asfbr-1250	149	19	the	the	DET
asfbr-1250	149	20	journal	journal	NOUN
asfbr-1250	149	21	.	.	PUNCT
