id	sid	tid	token	lemma	pos
ajfa-10197	1	1	microsoft	microsoft	PROPN
ajfa-10197	1	2	word	word	NOUN
ajfa-10197	1	3	10197	10197	NUM
ajfa-10197	1	4	-	-	SYM
ajfa-10197	1	5	37539	37539	NUM
ajfa-10197	1	6	-	-	PUNCT
ajfa-10197	1	7	1	1	NUM
ajfa-10197	1	8	-	-	PUNCT
ajfa-10197	1	9	sm	sm	NOUN
ajfa-10197	1	10	-	-	PUNCT
ajfa-10197	1	11	writer2	writer2	VERB
ajfa-10197	1	12	-	-	ADJ
ajfa-10197	1	13	new	new	ADJ
ajfa-10197	1	14	asian	asian	ADJ
ajfa-10197	1	15	journal	journal	NOUN
ajfa-10197	1	16	of	of	ADP
ajfa-10197	1	17	finance	finance	PROPN
ajfa-10197	1	18	&	&	CCONJ
ajfa-10197	1	19	accounting	accounting	PROPN
ajfa-10197	1	20	issn	issn	PROPN
ajfa-10197	1	21	1946	1946	NUM
ajfa-10197	1	22	-	-	PUNCT
ajfa-10197	1	23	052x	052x	PROPN
ajfa-10197	1	24	2016	2016	NUM
ajfa-10197	1	25	,	,	PUNCT
ajfa-10197	1	26	vol	vol	NOUN
ajfa-10197	1	27	.	.	PROPN
ajfa-10197	1	28	8	8	NUM
ajfa-10197	1	29	,	,	PUNCT
ajfa-10197	1	30	no	no	INTJ
ajfa-10197	1	31	.	.	NOUN
ajfa-10197	1	32	2	2	NUM
ajfa-10197	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	1	34	155	155	NUM
ajfa-10197	1	35	effect	effect	NOUN
ajfa-10197	1	36	of	of	ADP
ajfa-10197	1	37	human	human	ADJ
ajfa-10197	1	38	capital	capital	NOUN
ajfa-10197	1	39	expenditure	expenditure	NOUN
ajfa-10197	1	40	on	on	ADP
ajfa-10197	1	41	the	the	DET
ajfa-10197	1	42	profitability	profitability	NOUN
ajfa-10197	1	43	of	of	ADP
ajfa-10197	1	44	quoted	quote	VERB
ajfa-10197	1	45	manufacturing	manufacturing	NOUN
ajfa-10197	1	46	companies	company	NOUN
ajfa-10197	1	47	in	in	ADP
ajfa-10197	1	48	nigeria	nigeria	PROPN
ajfa-10197	1	49	olowolaju	olowolaju	NOUN
ajfa-10197	1	50	,	,	PUNCT
ajfa-10197	1	51	philip	philip	PROPN
ajfa-10197	1	52	segun	segun	PROPN
ajfa-10197	1	53	department	department	PROPN
ajfa-10197	1	54	of	of	ADP
ajfa-10197	1	55	accounting	accounting	PROPN
ajfa-10197	1	56	,	,	PUNCT
ajfa-10197	1	57	federal	federal	ADJ
ajfa-10197	1	58	university	university	PROPN
ajfa-10197	1	59	of	of	ADP
ajfa-10197	1	60	technology	technology	NOUN
ajfa-10197	1	61	,	,	PUNCT
ajfa-10197	1	62	akure	akure	NOUN
ajfa-10197	1	63	,	,	PUNCT
ajfa-10197	1	64	nigeria	nigeria	PROPN
ajfa-10197	2	1	p.	p.	PROPN
ajfa-10197	2	2	o.	o.	PROPN
ajfa-10197	2	3	box	box	PROPN
ajfa-10197	2	4	297	297	NUM
ajfa-10197	2	5	,	,	PUNCT
ajfa-10197	2	6	akure	akure	NOUN
ajfa-10197	2	7	,	,	PUNCT
ajfa-10197	2	8	nigeria	nigeria	PROPN
ajfa-10197	2	9	.	.	PUNCT
ajfa-10197	3	1	tel	tel	ADP
ajfa-10197	3	2	:	:	PUNCT
ajfa-10197	3	3	234	234	NUM
ajfa-10197	3	4	-	-	SYM
ajfa-10197	3	5	803	803	NUM
ajfa-10197	3	6	-	-	PUNCT
ajfa-10197	3	7	352	352	NUM
ajfa-10197	3	8	-	-	PUNCT
ajfa-10197	3	9	4368	4368	NUM
ajfa-10197	3	10	e	e	NOUN
ajfa-10197	3	11	-	-	NOUN
ajfa-10197	3	12	mail	mail	NOUN
ajfa-10197	3	13	:	:	PUNCT
ajfa-10197	3	14	olowosegun2014@gmail.com	olowosegun2014@gmail.com	X
ajfa-10197	4	1	oluwasesin	oluwasesin	PROPN
ajfa-10197	4	2	,	,	PUNCT
ajfa-10197	4	3	olayemi	olayemi	PROPN
ajfa-10197	4	4	deborah	deborah	PROPN
ajfa-10197	4	5	centre	centre	PROPN
ajfa-10197	4	6	for	for	ADP
ajfa-10197	4	7	continuing	continue	VERB
ajfa-10197	4	8	education	education	PROPN
ajfa-10197	4	9	federal	federal	PROPN
ajfa-10197	4	10	university	university	PROPN
ajfa-10197	4	11	of	of	ADP
ajfa-10197	4	12	technology	technology	NOUN
ajfa-10197	4	13	,	,	PUNCT
ajfa-10197	4	14	akure	akure	PROPN
ajfa-10197	4	15	,	,	PUNCT
ajfa-10197	4	16	nigeria	nigeria	PROPN
ajfa-10197	5	1	tel	tel	ADP
ajfa-10197	5	2	:	:	PUNCT
ajfa-10197	5	3	234	234	NUM
ajfa-10197	5	4	-	-	SYM
ajfa-10197	5	5	803	803	NUM
ajfa-10197	5	6	-	-	PUNCT
ajfa-10197	5	7	439	439	NUM
ajfa-10197	5	8	-	-	PUNCT
ajfa-10197	5	9	2248	2248	NUM
ajfa-10197	5	10	email	email	NOUN
ajfa-10197	5	11	:	:	PUNCT
ajfa-10197	5	12	yemifiaji@yahoo.com	yemifiaji@yahoo.com	X
ajfa-10197	5	13	received	receive	VERB
ajfa-10197	5	14	:	:	PUNCT
ajfa-10197	5	15	june	june	PROPN
ajfa-10197	5	16	19	19	NUM
ajfa-10197	5	17	,	,	PUNCT
ajfa-10197	5	18	2016	2016	NUM
ajfa-10197	5	19	accepted	accept	VERB
ajfa-10197	5	20	:	:	PUNCT
ajfa-10197	5	21	july	july	PROPN
ajfa-10197	5	22	22	22	NUM
ajfa-10197	5	23	,	,	PUNCT
ajfa-10197	5	24	2016	2016	NUM
ajfa-10197	5	25	published	publish	VERB
ajfa-10197	5	26	:	:	PUNCT
ajfa-10197	5	27	december	december	PROPN
ajfa-10197	5	28	1	1	NUM
ajfa-10197	5	29	,	,	PUNCT
ajfa-10197	5	30	2016	2016	NUM
ajfa-10197	5	31	doi:10.5296	doi:10.5296	NOUN
ajfa-10197	5	32	/	/	SYM
ajfa-10197	5	33	ajfa.v8i2.10197	ajfa.v8i2.10197	NUM
ajfa-10197	5	34	url	url	NOUN
ajfa-10197	5	35	:	:	PUNCT
ajfa-10197	5	36	http://dx.doi.org/10.5296/ajfa.v8i2.10197	http://dx.doi.org/10.5296/ajfa.v8i2.10197	NOUN
ajfa-10197	5	37	abstract	abstract	NOUN
ajfa-10197	5	38	the	the	DET
ajfa-10197	5	39	study	study	NOUN
ajfa-10197	5	40	examined	examine	VERB
ajfa-10197	5	41	the	the	DET
ajfa-10197	5	42	effect	effect	NOUN
ajfa-10197	5	43	of	of	ADP
ajfa-10197	5	44	human	human	ADJ
ajfa-10197	5	45	capital	capital	NOUN
ajfa-10197	5	46	on	on	ADP
ajfa-10197	5	47	the	the	DET
ajfa-10197	5	48	profitability	profitability	NOUN
ajfa-10197	5	49	of	of	ADP
ajfa-10197	5	50	quoted	quote	VERB
ajfa-10197	5	51	manufacturing	manufacturing	NOUN
ajfa-10197	5	52	companies	company	NOUN
ajfa-10197	5	53	in	in	ADP
ajfa-10197	5	54	nigeria	nigeria	PROPN
ajfa-10197	5	55	.	.	PUNCT
ajfa-10197	6	1	the	the	DET
ajfa-10197	6	2	study	study	NOUN
ajfa-10197	6	3	aimed	aim	VERB
ajfa-10197	6	4	at	at	ADP
ajfa-10197	6	5	determining	determine	VERB
ajfa-10197	6	6	if	if	SCONJ
ajfa-10197	6	7	expenditure	expenditure	NOUN
ajfa-10197	6	8	on	on	ADP
ajfa-10197	6	9	human	human	NOUN
ajfa-10197	6	10	has	have	VERB
ajfa-10197	6	11	influence	influence	NOUN
ajfa-10197	6	12	on	on	ADP
ajfa-10197	6	13	the	the	DET
ajfa-10197	6	14	profitability	profitability	NOUN
ajfa-10197	6	15	of	of	ADP
ajfa-10197	6	16	listed	list	VERB
ajfa-10197	6	17	manufacturing	manufacturing	NOUN
ajfa-10197	6	18	companies	company	NOUN
ajfa-10197	6	19	on	on	ADP
ajfa-10197	6	20	the	the	DET
ajfa-10197	6	21	nigeria	nigeria	PROPN
ajfa-10197	6	22	stock	stock	PROPN
ajfa-10197	6	23	exchange	exchange	PROPN
ajfa-10197	6	24	.	.	PUNCT
ajfa-10197	7	1	a	a	DET
ajfa-10197	7	2	sample	sample	NOUN
ajfa-10197	7	3	of	of	ADP
ajfa-10197	7	4	10	10	NUM
ajfa-10197	7	5	listed	list	VERB
ajfa-10197	7	6	manufacturing	manufacturing	NOUN
ajfa-10197	7	7	companies	company	NOUN
ajfa-10197	7	8	on	on	ADP
ajfa-10197	7	9	the	the	DET
ajfa-10197	7	10	nigeria	nigeria	PROPN
ajfa-10197	7	11	stock	stock	PROPN
ajfa-10197	7	12	exchange	exchange	PROPN
ajfa-10197	7	13	was	be	AUX
ajfa-10197	7	14	used	use	VERB
ajfa-10197	7	15	for	for	ADP
ajfa-10197	7	16	the	the	DET
ajfa-10197	7	17	study	study	NOUN
ajfa-10197	7	18	.	.	PUNCT
ajfa-10197	8	1	this	this	DET
ajfa-10197	8	2	study	study	NOUN
ajfa-10197	8	3	used	use	VERB
ajfa-10197	8	4	data	datum	NOUN
ajfa-10197	8	5	mainly	mainly	ADV
ajfa-10197	8	6	from	from	ADP
ajfa-10197	8	7	secondary	secondary	ADJ
ajfa-10197	8	8	sources	source	NOUN
ajfa-10197	8	9	and	and	CCONJ
ajfa-10197	8	10	the	the	DET
ajfa-10197	8	11	analysis	analysis	NOUN
ajfa-10197	8	12	of	of	ADP
ajfa-10197	8	13	data	datum	NOUN
ajfa-10197	8	14	collected	collect	VERB
ajfa-10197	8	15	was	be	AUX
ajfa-10197	8	16	done	do	VERB
ajfa-10197	8	17	using	use	VERB
ajfa-10197	8	18	descriptive	descriptive	ADJ
ajfa-10197	8	19	and	and	CCONJ
ajfa-10197	8	20	inferential	inferential	ADJ
ajfa-10197	8	21	statistics	statistic	NOUN
ajfa-10197	8	22	.	.	PUNCT
ajfa-10197	9	1	the	the	DET
ajfa-10197	9	2	descriptive	descriptive	ADJ
ajfa-10197	9	3	statistics	statistic	NOUN
ajfa-10197	9	4	include	include	VERB
ajfa-10197	9	5	mean	mean	NOUN
ajfa-10197	9	6	,	,	PUNCT
ajfa-10197	9	7	standard	standard	ADJ
ajfa-10197	9	8	deviation	deviation	NOUN
ajfa-10197	9	9	,	,	PUNCT
ajfa-10197	9	10	kurtosis	kurtosis	NOUN
ajfa-10197	9	11	,	,	PUNCT
ajfa-10197	9	12	skewness	skewness	NOUN
ajfa-10197	9	13	while	while	SCONJ
ajfa-10197	9	14	inferential	inferential	ADJ
ajfa-10197	9	15	statistics	statistic	NOUN
ajfa-10197	9	16	that	that	PRON
ajfa-10197	9	17	was	be	AUX
ajfa-10197	9	18	used	use	VERB
ajfa-10197	9	19	in	in	ADP
ajfa-10197	9	20	testing	test	VERB
ajfa-10197	9	21	the	the	DET
ajfa-10197	9	22	hypotheses	hypothesis	NOUN
ajfa-10197	9	23	include	include	VERB
ajfa-10197	9	24	panel	panel	NOUN
ajfa-10197	9	25	regression	regression	NOUN
ajfa-10197	9	26	and	and	CCONJ
ajfa-10197	9	27	correlation	correlation	NOUN
ajfa-10197	9	28	.	.	PUNCT
ajfa-10197	10	1	the	the	DET
ajfa-10197	10	2	study	study	NOUN
ajfa-10197	10	3	revealed	reveal	VERB
ajfa-10197	10	4	that	that	SCONJ
ajfa-10197	10	5	all	all	DET
ajfa-10197	10	6	the	the	DET
ajfa-10197	10	7	explanatory	explanatory	ADJ
ajfa-10197	10	8	variables	variable	NOUN
ajfa-10197	10	9	have	have	VERB
ajfa-10197	10	10	positive	positive	ADJ
ajfa-10197	10	11	relationship	relationship	NOUN
ajfa-10197	10	12	with	with	ADP
ajfa-10197	10	13	profitability	profitability	NOUN
ajfa-10197	10	14	,	,	PUNCT
ajfa-10197	10	15	however	however	ADV
ajfa-10197	10	16	,	,	PUNCT
ajfa-10197	10	17	expenditure	expenditure	NOUN
ajfa-10197	10	18	on	on	ADP
ajfa-10197	10	19	health	health	NOUN
ajfa-10197	10	20	contributed	contribute	VERB
ajfa-10197	10	21	more	more	ADJ
ajfa-10197	10	22	to	to	ADP
ajfa-10197	10	23	the	the	DET
ajfa-10197	10	24	profitability	profitability	NOUN
ajfa-10197	10	25	of	of	ADP
ajfa-10197	10	26	the	the	DET
ajfa-10197	10	27	firms	firm	NOUN
ajfa-10197	10	28	with	with	ADP
ajfa-10197	10	29	a	a	DET
ajfa-10197	10	30	beta	beta	ADJ
ajfa-10197	10	31	value	value	NOUN
ajfa-10197	10	32	of	of	ADP
ajfa-10197	10	33	27.8609	27.8609	NUM
ajfa-10197	10	34	than	than	ADP
ajfa-10197	10	35	expenditures	expenditure	NOUN
ajfa-10197	10	36	on	on	ADP
ajfa-10197	10	37	salaries	salary	NOUN
ajfa-10197	10	38	and	and	CCONJ
ajfa-10197	10	39	wages	wage	NOUN
ajfa-10197	10	40	,	,	PUNCT
ajfa-10197	10	41	training	training	NOUN
ajfa-10197	10	42	and	and	CCONJ
ajfa-10197	10	43	contributory	contributory	NOUN
ajfa-10197	10	44	pension	pension	NOUN
ajfa-10197	10	45	with	with	ADP
ajfa-10197	10	46	beta	beta	ADJ
ajfa-10197	10	47	values	value	NOUN
ajfa-10197	10	48	of	of	ADP
ajfa-10197	10	49	0.3107	0.3107	NUM
ajfa-10197	10	50	,	,	PUNCT
ajfa-10197	10	51	2.6752	2.6752	NUM
ajfa-10197	10	52	and	and	CCONJ
ajfa-10197	10	53	3.4519	3.4519	NUM
ajfa-10197	10	54	respectively	respectively	ADV
ajfa-10197	10	55	.	.	PUNCT
ajfa-10197	11	1	the	the	DET
ajfa-10197	11	2	study	study	NOUN
ajfa-10197	11	3	also	also	ADV
ajfa-10197	11	4	found	find	VERB
ajfa-10197	11	5	that	that	SCONJ
ajfa-10197	11	6	that	that	SCONJ
ajfa-10197	11	7	only	only	ADJ
ajfa-10197	11	8	expenditure	expenditure	NOUN
ajfa-10197	11	9	on	on	ADP
ajfa-10197	11	10	health	health	NOUN
ajfa-10197	11	11	can	can	AUX
ajfa-10197	11	12	significantly	significantly	ADV
ajfa-10197	11	13	predict	predict	VERB
ajfa-10197	11	14	net	net	ADJ
ajfa-10197	11	15	profit	profit	NOUN
ajfa-10197	11	16	at	at	ADP
ajfa-10197	11	17	5	5	NUM
ajfa-10197	11	18	%	%	NOUN
ajfa-10197	11	19	level	level	NOUN
ajfa-10197	11	20	of	of	ADP
ajfa-10197	11	21	significance	significance	NOUN
ajfa-10197	11	22	.	.	PUNCT
ajfa-10197	12	1	the	the	DET
ajfa-10197	12	2	study	study	NOUN
ajfa-10197	12	3	concluded	conclude	VERB
ajfa-10197	12	4	that	that	SCONJ
ajfa-10197	12	5	human	human	ADJ
ajfa-10197	12	6	capital	capital	NOUN
ajfa-10197	12	7	expenditure	expenditure	NOUN
ajfa-10197	12	8	significantly	significantly	ADV
ajfa-10197	12	9	influenced	influence	VERB
ajfa-10197	12	10	profitability	profitability	NOUN
ajfa-10197	12	11	of	of	ADP
ajfa-10197	12	12	manufacturing	manufacture	VERB
ajfa-10197	12	13	asian	asian	ADJ
ajfa-10197	12	14	journal	journal	NOUN
ajfa-10197	12	15	of	of	ADP
ajfa-10197	12	16	finance	finance	PROPN
ajfa-10197	12	17	&	&	CCONJ
ajfa-10197	12	18	accounting	accounting	PROPN
ajfa-10197	12	19	issn	issn	PROPN
ajfa-10197	12	20	1946	1946	NUM
ajfa-10197	12	21	-	-	PUNCT
ajfa-10197	12	22	052x	052x	PROPN
ajfa-10197	12	23	2016	2016	NUM
ajfa-10197	12	24	,	,	PUNCT
ajfa-10197	12	25	vol	vol	NOUN
ajfa-10197	12	26	.	.	PROPN
ajfa-10197	12	27	8	8	NUM
ajfa-10197	12	28	,	,	PUNCT
ajfa-10197	12	29	no	no	INTJ
ajfa-10197	12	30	.	.	NOUN
ajfa-10197	12	31	2	2	NUM
ajfa-10197	12	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	12	33	156	156	NUM
ajfa-10197	12	34	companies	company	NOUN
ajfa-10197	12	35	quoted	quote	VERB
ajfa-10197	12	36	on	on	ADP
ajfa-10197	12	37	the	the	DET
ajfa-10197	12	38	nigerian	nigerian	ADJ
ajfa-10197	12	39	stock	stock	NOUN
ajfa-10197	12	40	exchange	exchange	PROPN
ajfa-10197	12	41	and	and	CCONJ
ajfa-10197	12	42	companies	company	NOUN
ajfa-10197	12	43	that	that	PRON
ajfa-10197	12	44	place	place	VERB
ajfa-10197	12	45	more	more	ADJ
ajfa-10197	12	46	emphasis	emphasis	NOUN
ajfa-10197	12	47	on	on	ADP
ajfa-10197	12	48	human	human	ADJ
ajfa-10197	12	49	capital	capital	NOUN
ajfa-10197	12	50	,	,	PUNCT
ajfa-10197	12	51	maintaining	maintain	VERB
ajfa-10197	12	52	it	it	PRON
ajfa-10197	12	53	and	and	CCONJ
ajfa-10197	12	54	treating	treat	VERB
ajfa-10197	12	55	it	it	PRON
ajfa-10197	12	56	as	as	ADP
ajfa-10197	12	57	a	a	DET
ajfa-10197	12	58	pure	pure	ADJ
ajfa-10197	12	59	asset	asset	NOUN
ajfa-10197	12	60	will	will	AUX
ajfa-10197	12	61	have	have	VERB
ajfa-10197	12	62	motivated	motivated	ADJ
ajfa-10197	12	63	work	work	NOUN
ajfa-10197	12	64	force	force	NOUN
ajfa-10197	12	65	.	.	PUNCT
ajfa-10197	13	1	keywords	keyword	NOUN
ajfa-10197	13	2	:	:	PUNCT
ajfa-10197	13	3	human	human	ADJ
ajfa-10197	13	4	capital	capital	NOUN
ajfa-10197	13	5	,	,	PUNCT
ajfa-10197	13	6	expenditure	expenditure	NOUN
ajfa-10197	13	7	,	,	PUNCT
ajfa-10197	13	8	profitability	profitability	NOUN
ajfa-10197	13	9	,	,	PUNCT
ajfa-10197	13	10	manufacturing	manufacturing	NOUN
ajfa-10197	13	11	,	,	PUNCT
ajfa-10197	13	12	companies	company	NOUN
ajfa-10197	13	13	asian	asian	ADJ
ajfa-10197	13	14	journal	journal	PROPN
ajfa-10197	13	15	of	of	ADP
ajfa-10197	13	16	finance	finance	PROPN
ajfa-10197	13	17	&	&	CCONJ
ajfa-10197	13	18	accounting	accounting	PROPN
ajfa-10197	13	19	issn	issn	PROPN
ajfa-10197	13	20	1946	1946	NUM
ajfa-10197	13	21	-	-	PUNCT
ajfa-10197	13	22	052x	052x	PROPN
ajfa-10197	13	23	2016	2016	NUM
ajfa-10197	13	24	,	,	PUNCT
ajfa-10197	13	25	vol	vol	NOUN
ajfa-10197	13	26	.	.	PROPN
ajfa-10197	13	27	8	8	NUM
ajfa-10197	13	28	,	,	PUNCT
ajfa-10197	13	29	no	no	INTJ
ajfa-10197	13	30	.	.	NOUN
ajfa-10197	13	31	2	2	NUM
ajfa-10197	13	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	13	33	157	157	NUM
ajfa-10197	13	34	1	1	NUM
ajfa-10197	13	35	.	.	PUNCT
ajfa-10197	14	1	introduction	introduction	NOUN
ajfa-10197	14	2	despite	despite	SCONJ
ajfa-10197	14	3	the	the	DET
ajfa-10197	14	4	advent	advent	NOUN
ajfa-10197	14	5	of	of	ADP
ajfa-10197	14	6	information	information	NOUN
ajfa-10197	14	7	technology	technology	NOUN
ajfa-10197	14	8	which	which	PRON
ajfa-10197	14	9	has	have	AUX
ajfa-10197	14	10	made	make	VERB
ajfa-10197	14	11	the	the	DET
ajfa-10197	14	12	whole	whole	ADJ
ajfa-10197	14	13	world	world	NOUN
ajfa-10197	14	14	to	to	PART
ajfa-10197	14	15	become	become	VERB
ajfa-10197	14	16	a	a	DET
ajfa-10197	14	17	global	global	ADJ
ajfa-10197	14	18	village	village	NOUN
ajfa-10197	14	19	,	,	PUNCT
ajfa-10197	14	20	human	human	ADJ
ajfa-10197	14	21	intellect	intellect	NOUN
ajfa-10197	14	22	is	be	AUX
ajfa-10197	14	23	still	still	ADV
ajfa-10197	14	24	the	the	DET
ajfa-10197	14	25	brain	brain	NOUN
ajfa-10197	14	26	behind	behind	ADP
ajfa-10197	14	27	its	its	PRON
ajfa-10197	14	28	success	success	NOUN
ajfa-10197	14	29	.	.	PUNCT
ajfa-10197	15	1	there	there	PRON
ajfa-10197	15	2	is	be	VERB
ajfa-10197	15	3	no	no	DET
ajfa-10197	15	4	technological	technological	ADJ
ajfa-10197	15	5	or	or	CCONJ
ajfa-10197	15	6	service	service	NOUN
ajfa-10197	15	7	base	base	NOUN
ajfa-10197	15	8	evolution	evolution	NOUN
ajfa-10197	15	9	however	however	ADV
ajfa-10197	15	10	sound	sound	VERB
ajfa-10197	15	11	it	it	PRON
ajfa-10197	15	12	may	may	AUX
ajfa-10197	15	13	be	be	AUX
ajfa-10197	15	14	,	,	PUNCT
ajfa-10197	15	15	that	that	PRON
ajfa-10197	15	16	has	have	AUX
ajfa-10197	15	17	not	not	PART
ajfa-10197	15	18	and	and	CCONJ
ajfa-10197	15	19	will	will	AUX
ajfa-10197	15	20	not	not	PART
ajfa-10197	15	21	be	be	AUX
ajfa-10197	15	22	driven	drive	VERB
ajfa-10197	15	23	by	by	ADP
ajfa-10197	15	24	human	human	ADJ
ajfa-10197	15	25	intellect	intellect	NOUN
ajfa-10197	15	26	which	which	PRON
ajfa-10197	15	27	is	be	AUX
ajfa-10197	15	28	the	the	DET
ajfa-10197	15	29	ability	ability	NOUN
ajfa-10197	15	30	,	,	PUNCT
ajfa-10197	15	31	knowledge	knowledge	NOUN
ajfa-10197	15	32	and	and	CCONJ
ajfa-10197	15	33	skill	skill	NOUN
ajfa-10197	15	34	of	of	ADP
ajfa-10197	15	35	such	such	DET
ajfa-10197	15	36	an	an	DET
ajfa-10197	15	37	individual	individual	NOUN
ajfa-10197	15	38	.	.	PUNCT
ajfa-10197	16	1	for	for	SCONJ
ajfa-10197	16	2	companies	company	NOUN
ajfa-10197	16	3	to	to	PART
ajfa-10197	16	4	seek	seek	VERB
ajfa-10197	16	5	new	new	ADJ
ajfa-10197	16	6	ways	way	NOUN
ajfa-10197	16	7	of	of	ADP
ajfa-10197	16	8	developing	develop	VERB
ajfa-10197	16	9	and	and	CCONJ
ajfa-10197	16	10	maintaining	maintain	VERB
ajfa-10197	16	11	competitive	competitive	ADJ
ajfa-10197	16	12	advantage	advantage	NOUN
ajfa-10197	16	13	in	in	ADP
ajfa-10197	16	14	the	the	DET
ajfa-10197	16	15	present	present	ADJ
ajfa-10197	16	16	dynamic	dynamic	ADJ
ajfa-10197	16	17	environment	environment	NOUN
ajfa-10197	16	18	,	,	PUNCT
ajfa-10197	16	19	it	it	PRON
ajfa-10197	16	20	is	be	AUX
ajfa-10197	16	21	important	important	ADJ
ajfa-10197	16	22	that	that	SCONJ
ajfa-10197	16	23	firms	firm	NOUN
ajfa-10197	16	24	truly	truly	ADV
ajfa-10197	16	25	leverage	leverage	VERB
ajfa-10197	16	26	on	on	ADP
ajfa-10197	16	27	their	their	PRON
ajfa-10197	16	28	workforce	workforce	NOUN
ajfa-10197	16	29	as	as	ADP
ajfa-10197	16	30	a	a	DET
ajfa-10197	16	31	competitive	competitive	ADJ
ajfa-10197	16	32	weapon	weapon	NOUN
ajfa-10197	16	33	.	.	PUNCT
ajfa-10197	17	1	to	to	PART
ajfa-10197	17	2	leverage	leverage	VERB
ajfa-10197	17	3	on	on	ADP
ajfa-10197	17	4	the	the	DET
ajfa-10197	17	5	workforce	workforce	NOUN
ajfa-10197	17	6	means	mean	VERB
ajfa-10197	17	7	an	an	DET
ajfa-10197	17	8	improvement	improvement	NOUN
ajfa-10197	17	9	largely	largely	ADV
ajfa-10197	17	10	on	on	ADP
ajfa-10197	17	11	the	the	DET
ajfa-10197	17	12	procurement	procurement	NOUN
ajfa-10197	17	13	of	of	ADP
ajfa-10197	17	14	the	the	DET
ajfa-10197	17	15	right	right	ADJ
ajfa-10197	17	16	people	people	NOUN
ajfa-10197	17	17	with	with	ADP
ajfa-10197	17	18	high	high	ADJ
ajfa-10197	17	19	level	level	NOUN
ajfa-10197	17	20	of	of	ADP
ajfa-10197	17	21	intellectual	intellectual	ADJ
ajfa-10197	17	22	competence	competence	NOUN
ajfa-10197	17	23	,	,	PUNCT
ajfa-10197	17	24	hence	hence	ADV
ajfa-10197	17	25	the	the	DET
ajfa-10197	17	26	need	need	NOUN
ajfa-10197	17	27	for	for	ADP
ajfa-10197	17	28	expenditure	expenditure	NOUN
ajfa-10197	17	29	on	on	ADP
ajfa-10197	17	30	human	human	ADJ
ajfa-10197	17	31	capital	capital	NOUN
ajfa-10197	17	32	.	.	PUNCT
ajfa-10197	18	1	basically	basically	ADV
ajfa-10197	18	2	,	,	PUNCT
ajfa-10197	18	3	the	the	DET
ajfa-10197	18	4	concept	concept	NOUN
ajfa-10197	18	5	of	of	ADP
ajfa-10197	18	6	human	human	ADJ
ajfa-10197	18	7	capital	capital	NOUN
ajfa-10197	18	8	expenditure	expenditure	NOUN
ajfa-10197	18	9	arose	arise	VERB
ajfa-10197	18	10	from	from	ADP
ajfa-10197	18	11	the	the	DET
ajfa-10197	18	12	transformation	transformation	NOUN
ajfa-10197	18	13	of	of	ADP
ajfa-10197	18	14	individual	individual	ADJ
ajfa-10197	18	15	competence	competence	NOUN
ajfa-10197	18	16	into	into	ADP
ajfa-10197	18	17	highly	highly	ADV
ajfa-10197	18	18	productive	productive	ADJ
ajfa-10197	18	19	human	human	ADJ
ajfa-10197	18	20	capital	capital	NOUN
ajfa-10197	18	21	with	with	ADP
ajfa-10197	18	22	the	the	DET
ajfa-10197	18	23	effective	effective	ADJ
ajfa-10197	18	24	input	input	NOUN
ajfa-10197	18	25	of	of	ADP
ajfa-10197	18	26	education	education	NOUN
ajfa-10197	18	27	,	,	PUNCT
ajfa-10197	18	28	health	health	NOUN
ajfa-10197	18	29	and	and	CCONJ
ajfa-10197	18	30	moral	moral	ADJ
ajfa-10197	18	31	value	value	NOUN
ajfa-10197	18	32	.	.	PUNCT
ajfa-10197	19	1	human	human	ADJ
ajfa-10197	19	2	capital	capital	NOUN
ajfa-10197	19	3	is	be	AUX
ajfa-10197	19	4	the	the	DET
ajfa-10197	19	5	mixture	mixture	NOUN
ajfa-10197	19	6	of	of	ADP
ajfa-10197	19	7	human	human	ADJ
ajfa-10197	19	8	and	and	CCONJ
ajfa-10197	19	9	capital	capital	NOUN
ajfa-10197	19	10	.	.	PUNCT
ajfa-10197	20	1	in	in	ADP
ajfa-10197	20	2	the	the	DET
ajfa-10197	20	3	economic	economic	ADJ
ajfa-10197	20	4	perspective	perspective	NOUN
ajfa-10197	20	5	,	,	PUNCT
ajfa-10197	20	6	the	the	DET
ajfa-10197	20	7	capital	capital	NOUN
ajfa-10197	20	8	refers	refer	VERB
ajfa-10197	20	9	to	to	ADP
ajfa-10197	20	10	factors	factor	NOUN
ajfa-10197	20	11	of	of	ADP
ajfa-10197	20	12	production	production	NOUN
ajfa-10197	20	13	used	use	VERB
ajfa-10197	20	14	to	to	PART
ajfa-10197	20	15	create	create	VERB
ajfa-10197	20	16	goods	good	NOUN
ajfa-10197	20	17	and	and	CCONJ
ajfa-10197	20	18	services	service	NOUN
ajfa-10197	20	19	that	that	PRON
ajfa-10197	20	20	are	be	AUX
ajfa-10197	20	21	not	not	PART
ajfa-10197	20	22	themselves	themselves	PRON
ajfa-10197	20	23	significantly	significantly	ADV
ajfa-10197	20	24	consumed	consume	VERB
ajfa-10197	20	25	in	in	ADP
ajfa-10197	20	26	the	the	DET
ajfa-10197	20	27	production	production	NOUN
ajfa-10197	20	28	process	process	NOUN
ajfa-10197	20	29	.	.	PUNCT
ajfa-10197	21	1	along	along	ADP
ajfa-10197	21	2	with	with	ADP
ajfa-10197	21	3	the	the	DET
ajfa-10197	21	4	meaning	meaning	NOUN
ajfa-10197	21	5	of	of	ADP
ajfa-10197	21	6	capital	capital	NOUN
ajfa-10197	21	7	in	in	ADP
ajfa-10197	21	8	the	the	DET
ajfa-10197	21	9	economic	economic	ADJ
ajfa-10197	21	10	perspective	perspective	NOUN
ajfa-10197	21	11	,	,	PUNCT
ajfa-10197	21	12	boldizzoni	boldizzoni	PROPN
ajfa-10197	21	13	(	(	PUNCT
ajfa-10197	21	14	2008	2008	NUM
ajfa-10197	21	15	)	)	PUNCT
ajfa-10197	21	16	stressed	stress	VERB
ajfa-10197	21	17	that	that	SCONJ
ajfa-10197	21	18	the	the	DET
ajfa-10197	21	19	human	human	NOUN
ajfa-10197	21	20	is	be	AUX
ajfa-10197	21	21	the	the	DET
ajfa-10197	21	22	subject	subject	NOUN
ajfa-10197	21	23	to	to	PART
ajfa-10197	21	24	take	take	VERB
ajfa-10197	21	25	charge	charge	NOUN
ajfa-10197	21	26	of	of	ADP
ajfa-10197	21	27	all	all	DET
ajfa-10197	21	28	economic	economic	ADJ
ajfa-10197	21	29	activities	activity	NOUN
ajfa-10197	21	30	such	such	ADJ
ajfa-10197	21	31	as	as	ADP
ajfa-10197	21	32	production	production	NOUN
ajfa-10197	21	33	and	and	CCONJ
ajfa-10197	21	34	consumption	consumption	NOUN
ajfa-10197	21	35	.	.	PUNCT
ajfa-10197	22	1	therefore	therefore	ADV
ajfa-10197	22	2	,	,	PUNCT
ajfa-10197	22	3	it	it	PRON
ajfa-10197	22	4	can	can	AUX
ajfa-10197	22	5	be	be	AUX
ajfa-10197	22	6	deduced	deduce	VERB
ajfa-10197	22	7	that	that	SCONJ
ajfa-10197	22	8	human	human	ADJ
ajfa-10197	22	9	capital	capital	NOUN
ajfa-10197	22	10	means	mean	VERB
ajfa-10197	22	11	one	one	NUM
ajfa-10197	22	12	of	of	ADP
ajfa-10197	22	13	the	the	DET
ajfa-10197	22	14	production	production	NOUN
ajfa-10197	22	15	elements	element	NOUN
ajfa-10197	22	16	that	that	PRON
ajfa-10197	22	17	can	can	AUX
ajfa-10197	22	18	generate	generate	VERB
ajfa-10197	22	19	added	add	VERB
ajfa-10197	22	20	value	value	NOUN
ajfa-10197	22	21	through	through	ADP
ajfa-10197	22	22	inputting	inputte	VERB
ajfa-10197	22	23	it	it	PRON
ajfa-10197	22	24	.	.	PUNCT
ajfa-10197	23	1	on	on	ADP
ajfa-10197	23	2	the	the	DET
ajfa-10197	23	3	other	other	ADJ
ajfa-10197	23	4	hand	hand	NOUN
ajfa-10197	23	5	,	,	PUNCT
ajfa-10197	23	6	expenditure	expenditure	NOUN
ajfa-10197	23	7	is	be	AUX
ajfa-10197	23	8	the	the	DET
ajfa-10197	23	9	sacrifice	sacrifice	NOUN
ajfa-10197	23	10	incurred	incur	VERB
ajfa-10197	23	11	for	for	ADP
ajfa-10197	23	12	the	the	DET
ajfa-10197	23	13	procurement	procurement	NOUN
ajfa-10197	23	14	of	of	ADP
ajfa-10197	23	15	some	some	DET
ajfa-10197	23	16	anticipated	anticipate	VERB
ajfa-10197	23	17	benefits	benefit	NOUN
ajfa-10197	23	18	.	.	PUNCT
ajfa-10197	24	1	however	however	ADV
ajfa-10197	24	2	,	,	PUNCT
ajfa-10197	24	3	for	for	ADP
ajfa-10197	24	4	the	the	DET
ajfa-10197	24	5	purpose	purpose	NOUN
ajfa-10197	24	6	of	of	ADP
ajfa-10197	24	7	this	this	DET
ajfa-10197	24	8	study	study	NOUN
ajfa-10197	24	9	,	,	PUNCT
ajfa-10197	24	10	such	such	ADJ
ajfa-10197	24	11	expenditure	expenditure	NOUN
ajfa-10197	24	12	is	be	AUX
ajfa-10197	24	13	incurred	incur	VERB
ajfa-10197	24	14	by	by	ADP
ajfa-10197	24	15	the	the	DET
ajfa-10197	24	16	organizations	organization	NOUN
ajfa-10197	24	17	selected	select	VERB
ajfa-10197	24	18	for	for	ADP
ajfa-10197	24	19	the	the	DET
ajfa-10197	24	20	study	study	NOUN
ajfa-10197	24	21	on	on	ADP
ajfa-10197	24	22	the	the	DET
ajfa-10197	24	23	procurement	procurement	NOUN
ajfa-10197	24	24	of	of	ADP
ajfa-10197	24	25	human	human	ADJ
ajfa-10197	24	26	capital	capital	NOUN
ajfa-10197	24	27	,	,	PUNCT
ajfa-10197	24	28	which	which	PRON
ajfa-10197	24	29	can	can	AUX
ajfa-10197	24	30	be	be	AUX
ajfa-10197	24	31	revenue	revenue	NOUN
ajfa-10197	24	32	or	or	CCONJ
ajfa-10197	24	33	capital	capital	NOUN
ajfa-10197	24	34	in	in	ADP
ajfa-10197	24	35	nature	nature	NOUN
ajfa-10197	24	36	.	.	PUNCT
ajfa-10197	25	1	organizations	organization	NOUN
ajfa-10197	25	2	’	'	PUNCT
ajfa-10197	25	3	survival	survival	NOUN
ajfa-10197	25	4	,	,	PUNCT
ajfa-10197	25	5	growth	growth	NOUN
ajfa-10197	25	6	and	and	CCONJ
ajfa-10197	25	7	profitability	profitability	NOUN
ajfa-10197	25	8	are	be	AUX
ajfa-10197	25	9	dependent	dependent	ADJ
ajfa-10197	25	10	more	more	ADV
ajfa-10197	25	11	on	on	ADP
ajfa-10197	25	12	intellectual	intellectual	ADJ
ajfa-10197	25	13	assets	asset	NOUN
ajfa-10197	25	14	than	than	ADP
ajfa-10197	25	15	physical	physical	ADJ
ajfa-10197	25	16	assets	asset	NOUN
ajfa-10197	25	17	.	.	PUNCT
ajfa-10197	26	1	today	today	NOUN
ajfa-10197	26	2	,	,	PUNCT
ajfa-10197	26	3	human	human	ADJ
ajfa-10197	26	4	capital	capital	NOUN
ajfa-10197	26	5	is	be	AUX
ajfa-10197	26	6	perceived	perceive	VERB
ajfa-10197	26	7	to	to	PART
ajfa-10197	26	8	be	be	AUX
ajfa-10197	26	9	a	a	DET
ajfa-10197	26	10	resource	resource	NOUN
ajfa-10197	26	11	that	that	PRON
ajfa-10197	26	12	requires	require	VERB
ajfa-10197	26	13	strategic	strategic	ADJ
ajfa-10197	26	14	attention	attention	NOUN
ajfa-10197	26	15	.	.	PUNCT
ajfa-10197	27	1	therefore	therefore	ADV
ajfa-10197	27	2	,	,	PUNCT
ajfa-10197	27	3	clear	clear	ADJ
ajfa-10197	27	4	estimation	estimation	NOUN
ajfa-10197	27	5	of	of	ADP
ajfa-10197	27	6	expenditure	expenditure	NOUN
ajfa-10197	27	7	on	on	ADP
ajfa-10197	27	8	it	it	PRON
ajfa-10197	27	9	has	have	AUX
ajfa-10197	27	10	gained	gain	VERB
ajfa-10197	27	11	significant	significant	ADJ
ajfa-10197	27	12	importance	importance	NOUN
ajfa-10197	27	13	(	(	PUNCT
ajfa-10197	27	14	ifrueze	ifrueze	VERB
ajfa-10197	27	15	,	,	PUNCT
ajfa-10197	27	16	2014	2014	NUM
ajfa-10197	27	17	)	)	PUNCT
ajfa-10197	27	18	,	,	PUNCT
ajfa-10197	27	19	this	this	DET
ajfa-10197	27	20	present	present	ADJ
ajfa-10197	27	21	century	century	NOUN
ajfa-10197	27	22	is	be	AUX
ajfa-10197	27	23	knowledge	knowledge	NOUN
ajfa-10197	27	24	driven	drive	VERB
ajfa-10197	27	25	,	,	PUNCT
ajfa-10197	27	26	it	it	PRON
ajfa-10197	27	27	is	be	AUX
ajfa-10197	27	28	therefore	therefore	ADV
ajfa-10197	27	29	necessary	necessary	ADJ
ajfa-10197	27	30	for	for	SCONJ
ajfa-10197	27	31	organizations	organization	NOUN
ajfa-10197	27	32	to	to	PART
ajfa-10197	27	33	utilize	utilize	VERB
ajfa-10197	27	34	its	its	PRON
ajfa-10197	27	35	human	human	ADJ
ajfa-10197	27	36	capital	capital	NOUN
ajfa-10197	27	37	in	in	ADP
ajfa-10197	27	38	such	such	DET
ajfa-10197	27	39	a	a	DET
ajfa-10197	27	40	way	way	NOUN
ajfa-10197	27	41	that	that	PRON
ajfa-10197	27	42	will	will	AUX
ajfa-10197	27	43	not	not	PART
ajfa-10197	27	44	make	make	VERB
ajfa-10197	27	45	its	its	PRON
ajfa-10197	27	46	success	success	NOUN
ajfa-10197	27	47	to	to	PART
ajfa-10197	27	48	be	be	AUX
ajfa-10197	27	49	at	at	ADP
ajfa-10197	27	50	stake	stake	NOUN
ajfa-10197	27	51	.	.	PUNCT
ajfa-10197	28	1	this	this	PRON
ajfa-10197	28	2	can	can	AUX
ajfa-10197	28	3	be	be	AUX
ajfa-10197	28	4	achieved	achieve	VERB
ajfa-10197	28	5	by	by	ADP
ajfa-10197	28	6	ensuring	ensure	VERB
ajfa-10197	28	7	that	that	SCONJ
ajfa-10197	28	8	the	the	DET
ajfa-10197	28	9	human	human	ADJ
ajfa-10197	28	10	capital	capital	NOUN
ajfa-10197	28	11	that	that	PRON
ajfa-10197	28	12	will	will	AUX
ajfa-10197	28	13	drive	drive	VERB
ajfa-10197	28	14	the	the	DET
ajfa-10197	28	15	economy	economy	NOUN
ajfa-10197	28	16	be	be	AUX
ajfa-10197	28	17	recognized	recognize	VERB
ajfa-10197	28	18	as	as	ADP
ajfa-10197	28	19	a	a	DET
ajfa-10197	28	20	valuable	valuable	ADJ
ajfa-10197	28	21	part	part	NOUN
ajfa-10197	28	22	of	of	ADP
ajfa-10197	28	23	the	the	DET
ajfa-10197	28	24	total	total	ADJ
ajfa-10197	28	25	value	value	NOUN
ajfa-10197	28	26	of	of	ADP
ajfa-10197	28	27	an	an	DET
ajfa-10197	28	28	organization	organization	NOUN
ajfa-10197	28	29	in	in	ADP
ajfa-10197	28	30	order	order	NOUN
ajfa-10197	28	31	to	to	PART
ajfa-10197	28	32	assess	assess	VERB
ajfa-10197	28	33	the	the	DET
ajfa-10197	28	34	effect	effect	NOUN
ajfa-10197	28	35	it	it	PRON
ajfa-10197	28	36	has	have	VERB
ajfa-10197	28	37	on	on	ADP
ajfa-10197	28	38	the	the	DET
ajfa-10197	28	39	corporate	corporate	ADJ
ajfa-10197	28	40	profitability	profitability	NOUN
ajfa-10197	28	41	.	.	PUNCT
ajfa-10197	29	1	the	the	DET
ajfa-10197	29	2	recent	recent	ADJ
ajfa-10197	29	3	challenge	challenge	NOUN
ajfa-10197	29	4	of	of	ADP
ajfa-10197	29	5	globalization	globalization	NOUN
ajfa-10197	29	6	in	in	ADP
ajfa-10197	29	7	the	the	DET
ajfa-10197	29	8	nigeria	nigeria	PROPN
ajfa-10197	29	9	economy	economy	NOUN
ajfa-10197	29	10	is	be	AUX
ajfa-10197	29	11	gradually	gradually	ADV
ajfa-10197	29	12	shifting	shift	VERB
ajfa-10197	29	13	most	most	ADJ
ajfa-10197	29	14	of	of	ADP
ajfa-10197	29	15	the	the	DET
ajfa-10197	29	16	quoted	quote	VERB
ajfa-10197	29	17	manufacturing	manufacturing	NOUN
ajfa-10197	29	18	companies	company	NOUN
ajfa-10197	29	19	to	to	ADP
ajfa-10197	29	20	customer	customer	NOUN
ajfa-10197	29	21	oriented	orient	VERB
ajfa-10197	29	22	organizations	organization	NOUN
ajfa-10197	29	23	where	where	SCONJ
ajfa-10197	29	24	knowledge	knowledge	NOUN
ajfa-10197	29	25	,	,	PUNCT
ajfa-10197	29	26	skill	skill	NOUN
ajfa-10197	29	27	and	and	CCONJ
ajfa-10197	29	28	attitude	attitude	NOUN
ajfa-10197	29	29	count	count	NOUN
ajfa-10197	29	30	.	.	PUNCT
ajfa-10197	30	1	this	this	PRON
ajfa-10197	30	2	has	have	AUX
ajfa-10197	30	3	given	give	VERB
ajfa-10197	30	4	rise	rise	NOUN
ajfa-10197	30	5	to	to	ADP
ajfa-10197	30	6	importance	importance	NOUN
ajfa-10197	30	7	in	in	ADP
ajfa-10197	30	8	the	the	DET
ajfa-10197	30	9	way	way	NOUN
ajfa-10197	30	10	organizations	organization	NOUN
ajfa-10197	30	11	invest	invest	VERB
ajfa-10197	30	12	on	on	ADP
ajfa-10197	30	13	the	the	DET
ajfa-10197	30	14	human	human	ADJ
ajfa-10197	30	15	capital	capital	NOUN
ajfa-10197	30	16	which	which	PRON
ajfa-10197	30	17	runs	run	VERB
ajfa-10197	30	18	them	they	PRON
ajfa-10197	30	19	,	,	PUNCT
ajfa-10197	30	20	largely	largely	ADV
ajfa-10197	30	21	because	because	SCONJ
ajfa-10197	30	22	many	many	ADJ
ajfa-10197	30	23	organizations	organization	NOUN
ajfa-10197	30	24	’	'	PUNCT
ajfa-10197	30	25	expenditure	expenditure	NOUN
ajfa-10197	30	26	on	on	ADP
ajfa-10197	30	27	human	human	ADJ
ajfa-10197	30	28	capital	capital	NOUN
ajfa-10197	30	29	has	have	AUX
ajfa-10197	30	30	risen	rise	VERB
ajfa-10197	30	31	faster	fast	ADV
ajfa-10197	30	32	than	than	ADP
ajfa-10197	30	33	those	those	PRON
ajfa-10197	30	34	of	of	ADP
ajfa-10197	30	35	non	non	ADJ
ajfa-10197	30	36	-	-	ADJ
ajfa-10197	30	37	human	human	ADJ
ajfa-10197	30	38	capital	capital	NOUN
ajfa-10197	30	39	(	(	PUNCT
ajfa-10197	30	40	world	world	NOUN
ajfa-10197	30	41	economic	economic	ADJ
ajfa-10197	30	42	forum	forum	PROPN
ajfa-10197	30	43	2015	2015	NUM
ajfa-10197	30	44	)	)	PUNCT
ajfa-10197	30	45	.	.	PUNCT
ajfa-10197	31	1	an	an	DET
ajfa-10197	31	2	upward	upward	ADJ
ajfa-10197	31	3	shift	shift	NOUN
ajfa-10197	31	4	in	in	ADP
ajfa-10197	31	5	the	the	DET
ajfa-10197	31	6	organization	organization	NOUN
ajfa-10197	31	7	’s	’s	PART
ajfa-10197	31	8	expenditure	expenditure	NOUN
ajfa-10197	31	9	on	on	ADP
ajfa-10197	31	10	human	human	ADJ
ajfa-10197	31	11	capital	capital	NOUN
ajfa-10197	31	12	,	,	PUNCT
ajfa-10197	31	13	has	have	AUX
ajfa-10197	31	14	led	lead	VERB
ajfa-10197	31	15	to	to	ADP
ajfa-10197	31	16	an	an	DET
ajfa-10197	31	17	increased	increase	VERB
ajfa-10197	31	18	demand	demand	NOUN
ajfa-10197	31	19	for	for	ADP
ajfa-10197	31	20	its	its	PRON
ajfa-10197	31	21	inclusion	inclusion	NOUN
ajfa-10197	31	22	in	in	ADP
ajfa-10197	31	23	the	the	DET
ajfa-10197	31	24	financial	financial	ADJ
ajfa-10197	31	25	report	report	NOUN
ajfa-10197	31	26	to	to	PART
ajfa-10197	31	27	measure	measure	VERB
ajfa-10197	31	28	it	it	PRON
ajfa-10197	31	29	effect	effect	VERB
ajfa-10197	31	30	on	on	ADP
ajfa-10197	31	31	the	the	DET
ajfa-10197	31	32	overall	overall	ADJ
ajfa-10197	31	33	profitability	profitability	NOUN
ajfa-10197	31	34	of	of	ADP
ajfa-10197	31	35	quoted	quote	VERB
ajfa-10197	31	36	companies	company	NOUN
ajfa-10197	31	37	.	.	PUNCT
ajfa-10197	32	1	asian	asian	ADJ
ajfa-10197	32	2	journal	journal	PROPN
ajfa-10197	32	3	of	of	ADP
ajfa-10197	32	4	finance	finance	PROPN
ajfa-10197	32	5	&	&	CCONJ
ajfa-10197	32	6	accounting	accounting	PROPN
ajfa-10197	32	7	issn	issn	PROPN
ajfa-10197	32	8	1946	1946	NUM
ajfa-10197	32	9	-	-	PUNCT
ajfa-10197	32	10	052x	052x	PROPN
ajfa-10197	32	11	2016	2016	NUM
ajfa-10197	32	12	,	,	PUNCT
ajfa-10197	32	13	vol	vol	NOUN
ajfa-10197	32	14	.	.	PROPN
ajfa-10197	32	15	8	8	NUM
ajfa-10197	32	16	,	,	PUNCT
ajfa-10197	32	17	no	no	INTJ
ajfa-10197	32	18	.	.	NOUN
ajfa-10197	32	19	2	2	NUM
ajfa-10197	32	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	32	21	158	158	NUM
ajfa-10197	32	22	besides	besides	SCONJ
ajfa-10197	32	23	,	,	PUNCT
ajfa-10197	32	24	most	most	ADJ
ajfa-10197	32	25	organisations	organisation	NOUN
ajfa-10197	32	26	increase	increase	VERB
ajfa-10197	32	27	the	the	DET
ajfa-10197	32	28	staff	staff	NOUN
ajfa-10197	32	29	salaries	salary	NOUN
ajfa-10197	32	30	and	and	CCONJ
ajfa-10197	32	31	wages	wage	NOUN
ajfa-10197	32	32	in	in	ADP
ajfa-10197	32	33	order	order	NOUN
ajfa-10197	32	34	to	to	PART
ajfa-10197	32	35	motivate	motivate	VERB
ajfa-10197	32	36	them	they	PRON
ajfa-10197	32	37	and	and	CCONJ
ajfa-10197	32	38	to	to	PART
ajfa-10197	32	39	ensure	ensure	VERB
ajfa-10197	32	40	they	they	PRON
ajfa-10197	32	41	put	put	VERB
ajfa-10197	32	42	in	in	ADP
ajfa-10197	32	43	their	their	PRON
ajfa-10197	32	44	best	good	ADJ
ajfa-10197	32	45	for	for	ADP
ajfa-10197	32	46	the	the	DET
ajfa-10197	32	47	achievement	achievement	NOUN
ajfa-10197	32	48	of	of	ADP
ajfa-10197	32	49	the	the	DET
ajfa-10197	32	50	organizational	organizational	ADJ
ajfa-10197	32	51	goals	goal	NOUN
ajfa-10197	32	52	.	.	PUNCT
ajfa-10197	33	1	these	these	DET
ajfa-10197	33	2	efforts	effort	NOUN
ajfa-10197	33	3	are	be	AUX
ajfa-10197	33	4	expected	expect	VERB
ajfa-10197	33	5	to	to	PART
ajfa-10197	33	6	affect	affect	VERB
ajfa-10197	33	7	their	their	PRON
ajfa-10197	33	8	profitability	profitability	NOUN
ajfa-10197	33	9	if	if	SCONJ
ajfa-10197	33	10	the	the	DET
ajfa-10197	33	11	cost	cost	NOUN
ajfa-10197	33	12	incurred	incur	VERB
ajfa-10197	33	13	will	will	AUX
ajfa-10197	33	14	not	not	PART
ajfa-10197	33	15	be	be	AUX
ajfa-10197	33	16	a	a	DET
ajfa-10197	33	17	waste	waste	NOUN
ajfa-10197	33	18	the	the	DET
ajfa-10197	33	19	rate	rate	NOUN
ajfa-10197	33	20	of	of	ADP
ajfa-10197	33	21	increase	increase	NOUN
ajfa-10197	33	22	in	in	ADP
ajfa-10197	33	23	human	human	ADJ
ajfa-10197	33	24	capital	capital	NOUN
ajfa-10197	33	25	expenditure	expenditure	NOUN
ajfa-10197	33	26	to	to	PART
ajfa-10197	33	27	train	train	VERB
ajfa-10197	33	28	and	and	CCONJ
ajfa-10197	33	29	retrain	retrain	VERB
ajfa-10197	33	30	quality	quality	NOUN
ajfa-10197	33	31	staff	staff	NOUN
ajfa-10197	33	32	in	in	ADP
ajfa-10197	33	33	many	many	ADJ
ajfa-10197	33	34	of	of	ADP
ajfa-10197	33	35	these	these	DET
ajfa-10197	33	36	quoted	quote	VERB
ajfa-10197	33	37	companies	company	NOUN
ajfa-10197	33	38	appears	appear	VERB
ajfa-10197	33	39	not	not	PART
ajfa-10197	33	40	to	to	PART
ajfa-10197	33	41	be	be	AUX
ajfa-10197	33	42	commensurate	commensurate	ADJ
ajfa-10197	33	43	with	with	ADP
ajfa-10197	33	44	the	the	DET
ajfa-10197	33	45	rate	rate	NOUN
ajfa-10197	33	46	of	of	ADP
ajfa-10197	33	47	growth	growth	NOUN
ajfa-10197	33	48	in	in	ADP
ajfa-10197	33	49	their	their	PRON
ajfa-10197	33	50	profitability	profitability	NOUN
ajfa-10197	33	51	.	.	PUNCT
ajfa-10197	34	1	thus	thus	ADV
ajfa-10197	34	2	,	,	PUNCT
ajfa-10197	34	3	the	the	DET
ajfa-10197	34	4	objective	objective	NOUN
ajfa-10197	34	5	of	of	ADP
ajfa-10197	34	6	this	this	DET
ajfa-10197	34	7	study	study	NOUN
ajfa-10197	34	8	is	be	AUX
ajfa-10197	34	9	to	to	PART
ajfa-10197	34	10	assess	assess	VERB
ajfa-10197	34	11	the	the	DET
ajfa-10197	34	12	effect	effect	NOUN
ajfa-10197	34	13	of	of	ADP
ajfa-10197	34	14	human	human	ADJ
ajfa-10197	34	15	capital	capital	NOUN
ajfa-10197	34	16	expenditure	expenditure	NOUN
ajfa-10197	34	17	on	on	ADP
ajfa-10197	34	18	the	the	DET
ajfa-10197	34	19	profitability	profitability	NOUN
ajfa-10197	34	20	of	of	ADP
ajfa-10197	34	21	selected	select	VERB
ajfa-10197	34	22	quoted	quote	VERB
ajfa-10197	34	23	manufacturing	manufacturing	NOUN
ajfa-10197	34	24	companies	company	NOUN
ajfa-10197	34	25	in	in	ADP
ajfa-10197	34	26	nigeria	nigeria	PROPN
ajfa-10197	34	27	,	,	PUNCT
ajfa-10197	34	28	2.1	2.1	NUM
ajfa-10197	34	29	conceptual	conceptual	ADJ
ajfa-10197	34	30	framework	framework	NOUN
ajfa-10197	34	31	the	the	DET
ajfa-10197	34	32	concept	concept	NOUN
ajfa-10197	34	33	of	of	ADP
ajfa-10197	34	34	human	human	ADJ
ajfa-10197	34	35	capital	capital	NOUN
ajfa-10197	34	36	was	be	AUX
ajfa-10197	34	37	first	first	ADV
ajfa-10197	34	38	developed	develop	VERB
ajfa-10197	34	39	by	by	ADP
ajfa-10197	34	40	sir	sir	PROPN
ajfa-10197	34	41	williams	williams	PROPN
ajfa-10197	34	42	pretty	pretty	ADV
ajfa-10197	34	43	in	in	ADP
ajfa-10197	34	44	the	the	DET
ajfa-10197	34	45	year	year	NOUN
ajfa-10197	34	46	1691	1691	NUM
ajfa-10197	34	47	but	but	CCONJ
ajfa-10197	34	48	the	the	DET
ajfa-10197	34	49	research	research	NOUN
ajfa-10197	34	50	into	into	ADP
ajfa-10197	34	51	human	human	ADJ
ajfa-10197	34	52	capital	capital	NOUN
ajfa-10197	34	53	began	begin	VERB
ajfa-10197	34	54	in	in	ADP
ajfa-10197	34	55	1960	1960	NUM
ajfa-10197	34	56	by	by	ADP
ajfa-10197	34	57	rensis	rensis	NOUN
ajfa-10197	34	58	likert	likert	NOUN
ajfa-10197	34	59	.	.	PUNCT
ajfa-10197	35	1	with	with	ADP
ajfa-10197	35	2	the	the	DET
ajfa-10197	35	3	emergence	emergence	NOUN
ajfa-10197	35	4	of	of	ADP
ajfa-10197	35	5	classical	classical	ADJ
ajfa-10197	35	6	economics	economic	NOUN
ajfa-10197	35	7	,	,	PUNCT
ajfa-10197	35	8	a	a	DET
ajfa-10197	35	9	scientific	scientific	ADJ
ajfa-10197	35	10	theory	theory	NOUN
ajfa-10197	35	11	on	on	ADP
ajfa-10197	35	12	human	human	ADJ
ajfa-10197	35	13	capital	capital	NOUN
ajfa-10197	35	14	was	be	AUX
ajfa-10197	35	15	later	later	ADV
ajfa-10197	35	16	developed	develop	VERB
ajfa-10197	35	17	(	(	PUNCT
ajfa-10197	35	18	fitzsimons	fitzsimon	NOUN
ajfa-10197	35	19	,	,	PUNCT
ajfa-10197	35	20	1999	1999	NUM
ajfa-10197	35	21	)	)	PUNCT
ajfa-10197	35	22	.	.	PUNCT
ajfa-10197	36	1	after	after	ADP
ajfa-10197	36	2	the	the	DET
ajfa-10197	36	3	manifestation	manifestation	NOUN
ajfa-10197	36	4	of	of	ADP
ajfa-10197	36	5	that	that	DET
ajfa-10197	36	6	concept	concept	NOUN
ajfa-10197	36	7	as	as	ADP
ajfa-10197	36	8	a	a	DET
ajfa-10197	36	9	theory	theory	NOUN
ajfa-10197	36	10	,	,	PUNCT
ajfa-10197	36	11	human	human	ADJ
ajfa-10197	36	12	capital	capital	NOUN
ajfa-10197	36	13	began	begin	VERB
ajfa-10197	36	14	to	to	PART
ajfa-10197	36	15	develop	develop	VERB
ajfa-10197	36	16	as	as	ADP
ajfa-10197	36	17	an	an	DET
ajfa-10197	36	18	academic	academic	ADJ
ajfa-10197	36	19	field	field	NOUN
ajfa-10197	36	20	which	which	PRON
ajfa-10197	36	21	prompted	prompt	VERB
ajfa-10197	36	22	some	some	DET
ajfa-10197	36	23	researchers	researcher	NOUN
ajfa-10197	36	24	to	to	PART
ajfa-10197	36	25	expansively	expansively	ADV
ajfa-10197	36	26	clarify	clarify	VERB
ajfa-10197	36	27	how	how	SCONJ
ajfa-10197	36	28	the	the	DET
ajfa-10197	36	29	expenditure	expenditure	NOUN
ajfa-10197	36	30	on	on	ADP
ajfa-10197	36	31	such	such	ADJ
ajfa-10197	36	32	human	human	ADJ
ajfa-10197	36	33	capital	capital	NOUN
ajfa-10197	36	34	could	could	AUX
ajfa-10197	36	35	affect	affect	VERB
ajfa-10197	36	36	profitability	profitability	NOUN
ajfa-10197	36	37	.	.	PUNCT
ajfa-10197	37	1	ismaila	ismaila	PROPN
ajfa-10197	37	2	(	(	PUNCT
ajfa-10197	37	3	2013	2013	NUM
ajfa-10197	37	4	)	)	PUNCT
ajfa-10197	37	5	recognised	recognise	VERB
ajfa-10197	37	6	human	human	ADJ
ajfa-10197	37	7	capital	capital	NOUN
ajfa-10197	37	8	as	as	ADP
ajfa-10197	37	9	a	a	DET
ajfa-10197	37	10	significant	significant	ADJ
ajfa-10197	37	11	factor	factor	NOUN
ajfa-10197	37	12	for	for	ADP
ajfa-10197	37	13	the	the	DET
ajfa-10197	37	14	sustainability	sustainability	NOUN
ajfa-10197	37	15	of	of	ADP
ajfa-10197	37	16	companies	company	NOUN
ajfa-10197	37	17	in	in	ADP
ajfa-10197	37	18	the	the	DET
ajfa-10197	37	19	emerging	emerge	VERB
ajfa-10197	37	20	knowledge	knowledge	NOUN
ajfa-10197	37	21	based	base	VERB
ajfa-10197	37	22	economy	economy	NOUN
ajfa-10197	37	23	.	.	PUNCT
ajfa-10197	38	1	the	the	DET
ajfa-10197	38	2	concept	concept	NOUN
ajfa-10197	38	3	of	of	ADP
ajfa-10197	38	4	human	human	ADJ
ajfa-10197	38	5	capital	capital	NOUN
ajfa-10197	38	6	has	have	AUX
ajfa-10197	38	7	been	be	AUX
ajfa-10197	38	8	variously	variously	ADV
ajfa-10197	38	9	categorized	categorize	VERB
ajfa-10197	38	10	from	from	ADP
ajfa-10197	38	11	different	different	ADJ
ajfa-10197	38	12	perspectives	perspective	NOUN
ajfa-10197	38	13	in	in	ADP
ajfa-10197	38	14	the	the	DET
ajfa-10197	38	15	academic	academic	ADJ
ajfa-10197	38	16	fields	field	NOUN
ajfa-10197	38	17	.	.	PUNCT
ajfa-10197	39	1	the	the	DET
ajfa-10197	39	2	first	first	ADJ
ajfa-10197	39	3	aspect	aspect	NOUN
ajfa-10197	39	4	is	be	AUX
ajfa-10197	39	5	from	from	ADP
ajfa-10197	39	6	the	the	DET
ajfa-10197	39	7	individual	individual	ADJ
ajfa-10197	39	8	point	point	NOUN
ajfa-10197	39	9	of	of	ADP
ajfa-10197	39	10	view	view	NOUN
ajfa-10197	39	11	.	.	PUNCT
ajfa-10197	40	1	schultz	schultz	PROPN
ajfa-10197	40	2	(	(	PUNCT
ajfa-10197	40	3	1961	1961	NUM
ajfa-10197	40	4	)	)	PUNCT
ajfa-10197	40	5	recognized	recognize	VERB
ajfa-10197	40	6	the	the	DET
ajfa-10197	40	7	human	human	ADJ
ajfa-10197	40	8	capital	capital	NOUN
ajfa-10197	40	9	as	as	ADP
ajfa-10197	40	10	‘	'	PUNCT
ajfa-10197	40	11	something	something	PRON
ajfa-10197	40	12	akin	akin	ADJ
ajfa-10197	40	13	to	to	ADP
ajfa-10197	40	14	property	property	NOUN
ajfa-10197	40	15	’	'	PUNCT
ajfa-10197	40	16	against	against	ADP
ajfa-10197	40	17	the	the	DET
ajfa-10197	40	18	concept	concept	NOUN
ajfa-10197	40	19	of	of	ADP
ajfa-10197	40	20	labour	labour	ADJ
ajfa-10197	40	21	force	force	NOUN
ajfa-10197	40	22	in	in	ADP
ajfa-10197	40	23	the	the	DET
ajfa-10197	40	24	classical	classical	ADJ
ajfa-10197	40	25	perspective	perspective	NOUN
ajfa-10197	40	26	.	.	PUNCT
ajfa-10197	41	1	it	it	PRON
ajfa-10197	41	2	can	can	AUX
ajfa-10197	41	3	be	be	AUX
ajfa-10197	41	4	deduced	deduce	VERB
ajfa-10197	41	5	from	from	ADP
ajfa-10197	41	6	his	his	PRON
ajfa-10197	41	7	view	view	NOUN
ajfa-10197	41	8	that	that	SCONJ
ajfa-10197	41	9	human	human	ADJ
ajfa-10197	41	10	capital	capital	NOUN
ajfa-10197	41	11	is	be	AUX
ajfa-10197	41	12	knowledge	knowledge	NOUN
ajfa-10197	41	13	,	,	PUNCT
ajfa-10197	41	14	skill	skill	NOUN
ajfa-10197	41	15	,	,	PUNCT
ajfa-10197	41	16	attitude	attitude	NOUN
ajfa-10197	41	17	and	and	CCONJ
ajfa-10197	41	18	ability	ability	NOUN
ajfa-10197	41	19	acquired	acquire	VERB
ajfa-10197	41	20	through	through	ADP
ajfa-10197	41	21	training	training	NOUN
ajfa-10197	41	22	and	and	CCONJ
ajfa-10197	41	23	embedded	embed	VERB
ajfa-10197	41	24	in	in	ADP
ajfa-10197	41	25	an	an	DET
ajfa-10197	41	26	individual	individual	NOUN
ajfa-10197	41	27	.	.	PUNCT
ajfa-10197	42	1	baker	baker	PROPN
ajfa-10197	42	2	(	(	PUNCT
ajfa-10197	42	3	2012	2012	NUM
ajfa-10197	42	4	)	)	PUNCT
ajfa-10197	42	5	conceptualized	conceptualize	VERB
ajfa-10197	42	6	human	human	ADJ
ajfa-10197	42	7	capital	capital	NOUN
ajfa-10197	42	8	as	as	ADP
ajfa-10197	42	9	the	the	DET
ajfa-10197	42	10	loop	loop	NOUN
ajfa-10197	42	11	that	that	PRON
ajfa-10197	42	12	linked	link	VERB
ajfa-10197	42	13	together	together	ADV
ajfa-10197	42	14	the	the	DET
ajfa-10197	42	15	knowledge	knowledge	NOUN
ajfa-10197	42	16	,	,	PUNCT
ajfa-10197	42	17	abilities	ability	NOUN
ajfa-10197	42	18	,	,	PUNCT
ajfa-10197	42	19	skills	skill	NOUN
ajfa-10197	42	20	,	,	PUNCT
ajfa-10197	42	21	experiences	experience	NOUN
ajfa-10197	42	22	and	and	CCONJ
ajfa-10197	42	23	creation	creation	NOUN
ajfa-10197	42	24	owned	own	VERB
ajfa-10197	42	25	by	by	ADP
ajfa-10197	42	26	the	the	DET
ajfa-10197	42	27	members	member	NOUN
ajfa-10197	42	28	of	of	ADP
ajfa-10197	42	29	the	the	DET
ajfa-10197	42	30	organization	organization	NOUN
ajfa-10197	42	31	.	.	PUNCT
ajfa-10197	43	1	the	the	DET
ajfa-10197	43	2	second	second	ADJ
ajfa-10197	43	3	view	view	NOUN
ajfa-10197	43	4	point	point	NOUN
ajfa-10197	43	5	is	be	AUX
ajfa-10197	43	6	on	on	ADP
ajfa-10197	43	7	the	the	DET
ajfa-10197	43	8	accumulation	accumulation	NOUN
ajfa-10197	43	9	process	process	NOUN
ajfa-10197	43	10	of	of	ADP
ajfa-10197	43	11	human	human	ADJ
ajfa-10197	43	12	capital	capital	NOUN
ajfa-10197	43	13	itself	itself	PRON
ajfa-10197	43	14	.	.	PUNCT
ajfa-10197	44	1	the	the	DET
ajfa-10197	44	2	stock	stock	NOUN
ajfa-10197	44	3	of	of	ADP
ajfa-10197	44	4	human	human	ADJ
ajfa-10197	44	5	capital	capital	NOUN
ajfa-10197	44	6	is	be	AUX
ajfa-10197	44	7	accumulated	accumulate	VERB
ajfa-10197	44	8	through	through	ADP
ajfa-10197	44	9	the	the	DET
ajfa-10197	44	10	process	process	NOUN
ajfa-10197	44	11	of	of	ADP
ajfa-10197	44	12	education	education	NOUN
ajfa-10197	44	13	and	and	CCONJ
ajfa-10197	44	14	training	training	NOUN
ajfa-10197	44	15	.	.	PUNCT
ajfa-10197	45	1	the	the	DET
ajfa-10197	45	2	educational	educational	ADJ
ajfa-10197	45	3	process	process	NOUN
ajfa-10197	45	4	ranges	range	VERB
ajfa-10197	45	5	from	from	ADP
ajfa-10197	45	6	compulsory	compulsory	ADJ
ajfa-10197	45	7	education	education	NOUN
ajfa-10197	45	8	,	,	PUNCT
ajfa-10197	45	9	vocational	vocational	ADJ
ajfa-10197	45	10	education	education	NOUN
ajfa-10197	45	11	and	and	CCONJ
ajfa-10197	45	12	tertiary	tertiary	ADJ
ajfa-10197	45	13	education	education	NOUN
ajfa-10197	45	14	.	.	PUNCT
ajfa-10197	46	1	the	the	DET
ajfa-10197	46	2	training	training	NOUN
ajfa-10197	46	3	aspect	aspect	NOUN
ajfa-10197	46	4	can	can	AUX
ajfa-10197	46	5	be	be	AUX
ajfa-10197	46	6	acquired	acquire	VERB
ajfa-10197	46	7	through	through	ADP
ajfa-10197	46	8	employer	employer	NOUN
ajfa-10197	46	9	-	-	PUNCT
ajfa-10197	46	10	sponsored	sponsor	VERB
ajfa-10197	46	11	training	training	NOUN
ajfa-10197	46	12	,	,	PUNCT
ajfa-10197	46	13	self	self	NOUN
ajfa-10197	46	14	-	-	PUNCT
ajfa-10197	46	15	sponsored	sponsor	VERB
ajfa-10197	46	16	training	training	NOUN
ajfa-10197	46	17	or	or	CCONJ
ajfa-10197	46	18	training	training	NOUN
ajfa-10197	46	19	acquired	acquire	VERB
ajfa-10197	46	20	through	through	ADP
ajfa-10197	46	21	individual	individual	ADJ
ajfa-10197	46	22	experience	experience	NOUN
ajfa-10197	46	23	(	(	PUNCT
ajfa-10197	46	24	alan	alan	PROPN
ajfa-10197	46	25	,	,	PUNCT
ajfa-10197	46	26	2008	2008	NUM
ajfa-10197	46	27	)	)	PUNCT
ajfa-10197	46	28	.	.	PUNCT
ajfa-10197	47	1	the	the	DET
ajfa-10197	47	2	third	third	ADJ
ajfa-10197	47	3	view	view	NOUN
ajfa-10197	47	4	on	on	ADP
ajfa-10197	47	5	human	human	ADJ
ajfa-10197	47	6	capital	capital	NOUN
ajfa-10197	47	7	is	be	AUX
ajfa-10197	47	8	closely	closely	ADV
ajfa-10197	47	9	linked	link	VERB
ajfa-10197	47	10	to	to	ADP
ajfa-10197	47	11	the	the	DET
ajfa-10197	47	12	production	production	NOUN
ajfa-10197	47	13	-	-	PUNCT
ajfa-10197	47	14	oriented	orient	VERB
ajfa-10197	47	15	aspect	aspect	NOUN
ajfa-10197	47	16	of	of	ADP
ajfa-10197	47	17	human	human	ADJ
ajfa-10197	47	18	capital	capital	NOUN
ajfa-10197	47	19	.	.	PUNCT
ajfa-10197	48	1	rosen	rosen	PROPN
ajfa-10197	48	2	(	(	PUNCT
ajfa-10197	48	3	1999	1999	NUM
ajfa-10197	48	4	)	)	PUNCT
ajfa-10197	48	5	states	state	VERB
ajfa-10197	48	6	the	the	DET
ajfa-10197	48	7	human	human	ADJ
ajfa-10197	48	8	capital	capital	NOUN
ajfa-10197	48	9	as	as	ADP
ajfa-10197	48	10	‘	'	PUNCT
ajfa-10197	48	11	an	an	DET
ajfa-10197	48	12	investment	investment	NOUN
ajfa-10197	48	13	that	that	PRON
ajfa-10197	48	14	people	people	NOUN
ajfa-10197	48	15	make	make	VERB
ajfa-10197	48	16	in	in	ADP
ajfa-10197	48	17	themselves	themselves	PRON
ajfa-10197	48	18	to	to	PART
ajfa-10197	48	19	increase	increase	VERB
ajfa-10197	48	20	their	their	PRON
ajfa-10197	48	21	productivity	productivity	NOUN
ajfa-10197	48	22	’	'	PUNCT
ajfa-10197	48	23	.	.	PUNCT
ajfa-10197	49	1	more	more	ADV
ajfa-10197	49	2	recently	recently	ADV
ajfa-10197	49	3	,	,	PUNCT
ajfa-10197	49	4	frank	frank	ADJ
ajfa-10197	49	5	and	and	CCONJ
ajfa-10197	49	6	bemanke	bemanke	ADJ
ajfa-10197	49	7	(	(	PUNCT
ajfa-10197	49	8	2007	2007	NUM
ajfa-10197	49	9	)	)	PUNCT
ajfa-10197	49	10	defined	define	VERB
ajfa-10197	49	11	human	human	ADJ
ajfa-10197	49	12	capital	capital	NOUN
ajfa-10197	49	13	to	to	PART
ajfa-10197	49	14	be	be	AUX
ajfa-10197	49	15	‘	'	PUNCT
ajfa-10197	49	16	an	an	DET
ajfa-10197	49	17	amalgam	amalgam	NOUN
ajfa-10197	49	18	of	of	ADP
ajfa-10197	49	19	factors	factor	NOUN
ajfa-10197	49	20	such	such	ADJ
ajfa-10197	49	21	as	as	ADP
ajfa-10197	49	22	education	education	NOUN
ajfa-10197	49	23	,	,	PUNCT
ajfa-10197	49	24	experience	experience	NOUN
ajfa-10197	49	25	,	,	PUNCT
ajfa-10197	49	26	training	training	NOUN
ajfa-10197	49	27	,	,	PUNCT
ajfa-10197	49	28	intelligence	intelligence	NOUN
ajfa-10197	49	29	,	,	PUNCT
ajfa-10197	49	30	energy	energy	NOUN
ajfa-10197	49	31	,	,	PUNCT
ajfa-10197	49	32	work	work	NOUN
ajfa-10197	49	33	habits	habit	NOUN
ajfa-10197	49	34	,	,	PUNCT
ajfa-10197	49	35	trustworthiness	trustworthiness	NOUN
ajfa-10197	49	36	,	,	PUNCT
ajfa-10197	49	37	and	and	CCONJ
ajfa-10197	49	38	initiative	initiative	NOUN
ajfa-10197	49	39	that	that	PRON
ajfa-10197	49	40	affect	affect	VERB
ajfa-10197	49	41	the	the	DET
ajfa-10197	49	42	value	value	NOUN
ajfa-10197	49	43	of	of	ADP
ajfa-10197	49	44	a	a	DET
ajfa-10197	49	45	worker	worker	NOUN
ajfa-10197	49	46	’s	’s	PART
ajfa-10197	49	47	marginal	marginal	ADJ
ajfa-10197	49	48	product	product	NOUN
ajfa-10197	49	49	’	'	PUNCT
ajfa-10197	49	50	.	.	PUNCT
ajfa-10197	50	1	from	from	ADP
ajfa-10197	50	2	these	these	DET
ajfa-10197	50	3	perspectives	perspective	NOUN
ajfa-10197	50	4	,	,	PUNCT
ajfa-10197	50	5	one	one	PRON
ajfa-10197	50	6	can	can	AUX
ajfa-10197	50	7	conclude	conclude	VERB
ajfa-10197	50	8	that	that	SCONJ
ajfa-10197	50	9	economic	economic	ADJ
ajfa-10197	50	10	benefit	benefit	NOUN
ajfa-10197	50	11	can	can	AUX
ajfa-10197	50	12	be	be	AUX
ajfa-10197	50	13	generated	generate	VERB
ajfa-10197	50	14	through	through	ADP
ajfa-10197	50	15	making	make	VERB
ajfa-10197	50	16	use	use	NOUN
ajfa-10197	50	17	of	of	ADP
ajfa-10197	50	18	the	the	DET
ajfa-10197	50	19	stock	stock	NOUN
ajfa-10197	50	20	of	of	ADP
ajfa-10197	50	21	skills	skill	NOUN
ajfa-10197	50	22	,	,	PUNCT
ajfa-10197	50	23	knowledge	knowledge	NOUN
ajfa-10197	50	24	and	and	CCONJ
ajfa-10197	50	25	abilities	ability	NOUN
ajfa-10197	50	26	embedded	embed	VERB
ajfa-10197	50	27	in	in	ADP
ajfa-10197	50	28	an	an	DET
ajfa-10197	50	29	individual	individual	NOUN
ajfa-10197	50	30	to	to	PART
ajfa-10197	50	31	perform	perform	VERB
ajfa-10197	50	32	.	.	PUNCT
ajfa-10197	51	1	also	also	ADV
ajfa-10197	51	2	,	,	PUNCT
ajfa-10197	51	3	rodriguez	rodriguez	NOUN
ajfa-10197	51	4	and	and	CCONJ
ajfa-10197	51	5	loomis	loomis	PROPN
ajfa-10197	51	6	(	(	PUNCT
ajfa-10197	51	7	2007	2007	NUM
ajfa-10197	51	8	)	)	PUNCT
ajfa-10197	51	9	define	define	VERB
ajfa-10197	51	10	human	human	ADJ
ajfa-10197	51	11	capital	capital	NOUN
ajfa-10197	51	12	as	as	ADP
ajfa-10197	51	13	‘	'	PUNCT
ajfa-10197	51	14	the	the	DET
ajfa-10197	51	15	knowledge	knowledge	NOUN
ajfa-10197	51	16	,	,	PUNCT
ajfa-10197	51	17	skills	skill	NOUN
ajfa-10197	51	18	,	,	PUNCT
ajfa-10197	51	19	competences	competence	NOUN
ajfa-10197	51	20	and	and	CCONJ
ajfa-10197	51	21	attributes	attribute	NOUN
ajfa-10197	51	22	in	in	ADP
ajfa-10197	51	23	individuals	individual	NOUN
ajfa-10197	51	24	that	that	PRON
ajfa-10197	51	25	facilitates	facilitate	VERB
ajfa-10197	51	26	the	the	DET
ajfa-10197	51	27	creation	creation	NOUN
ajfa-10197	51	28	of	of	ADP
ajfa-10197	51	29	personal	personal	ADJ
ajfa-10197	51	30	,	,	PUNCT
ajfa-10197	51	31	social	social	ADJ
ajfa-10197	51	32	and	and	CCONJ
ajfa-10197	51	33	economic	economic	ADJ
ajfa-10197	51	34	well	well	ADJ
ajfa-10197	51	35	being	being	NOUN
ajfa-10197	51	36	.	.	PUNCT
ajfa-10197	52	1	in	in	ADP
ajfa-10197	52	2	defining	define	VERB
ajfa-10197	52	3	the	the	DET
ajfa-10197	52	4	concept	concept	NOUN
ajfa-10197	52	5	of	of	ADP
ajfa-10197	52	6	human	human	ADJ
ajfa-10197	52	7	capital	capital	NOUN
ajfa-10197	52	8	,	,	PUNCT
ajfa-10197	52	9	greater	great	ADJ
ajfa-10197	52	10	importance	importance	NOUN
ajfa-10197	52	11	has	have	VERB
ajfa-10197	52	12	to	to	PART
ajfa-10197	52	13	be	be	AUX
ajfa-10197	52	14	given	give	VERB
ajfa-10197	52	15	to	to	ADP
ajfa-10197	52	16	education	education	NOUN
ajfa-10197	52	17	and	and	CCONJ
ajfa-10197	52	18	training	training	NOUN
ajfa-10197	52	19	.	.	PUNCT
ajfa-10197	53	1	this	this	PRON
ajfa-10197	53	2	is	be	AUX
ajfa-10197	53	3	because	because	SCONJ
ajfa-10197	53	4	education	education	NOUN
ajfa-10197	53	5	and	and	CCONJ
ajfa-10197	53	6	training	training	NOUN
ajfa-10197	53	7	are	be	AUX
ajfa-10197	53	8	instrumental	instrumental	ADJ
ajfa-10197	53	9	to	to	ADP
ajfa-10197	53	10	the	the	DET
ajfa-10197	53	11	outcome	outcome	NOUN
ajfa-10197	53	12	of	of	ADP
ajfa-10197	53	13	human	human	ADJ
ajfa-10197	53	14	asian	asian	ADJ
ajfa-10197	53	15	journal	journal	NOUN
ajfa-10197	53	16	of	of	ADP
ajfa-10197	53	17	finance	finance	PROPN
ajfa-10197	53	18	&	&	CCONJ
ajfa-10197	53	19	accounting	accounting	PROPN
ajfa-10197	53	20	issn	issn	PROPN
ajfa-10197	53	21	1946	1946	NUM
ajfa-10197	53	22	-	-	PUNCT
ajfa-10197	53	23	052x	052x	PROPN
ajfa-10197	53	24	2016	2016	NUM
ajfa-10197	53	25	,	,	PUNCT
ajfa-10197	53	26	vol	vol	NOUN
ajfa-10197	53	27	.	.	PROPN
ajfa-10197	53	28	8	8	NUM
ajfa-10197	53	29	,	,	PUNCT
ajfa-10197	53	30	no	no	INTJ
ajfa-10197	53	31	.	.	NOUN
ajfa-10197	53	32	2	2	NUM
ajfa-10197	53	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	53	34	159	159	NUM
ajfa-10197	53	35	capital	capital	NOUN
ajfa-10197	53	36	which	which	PRON
ajfa-10197	53	37	is	be	AUX
ajfa-10197	53	38	uniqueness	uniqueness	NOUN
ajfa-10197	53	39	and	and	CCONJ
ajfa-10197	53	40	value	value	NOUN
ajfa-10197	53	41	.	.	PUNCT
ajfa-10197	54	1	therefore	therefore	ADV
ajfa-10197	54	2	,	,	PUNCT
ajfa-10197	54	3	in	in	ADP
ajfa-10197	54	4	order	order	NOUN
ajfa-10197	54	5	to	to	PART
ajfa-10197	54	6	dependently	dependently	ADV
ajfa-10197	54	7	or	or	CCONJ
ajfa-10197	54	8	independently	independently	ADV
ajfa-10197	54	9	generate	generate	VERB
ajfa-10197	54	10	the	the	DET
ajfa-10197	54	11	uniqueness	uniqueness	NOUN
ajfa-10197	54	12	and	and	CCONJ
ajfa-10197	54	13	values	value	NOUN
ajfa-10197	54	14	embedded	embed	VERB
ajfa-10197	54	15	in	in	ADP
ajfa-10197	54	16	human	human	ADJ
ajfa-10197	54	17	capital	capital	NOUN
ajfa-10197	54	18	,	,	PUNCT
ajfa-10197	54	19	learning	learn	VERB
ajfa-10197	54	20	through	through	ADP
ajfa-10197	54	21	education	education	NOUN
ajfa-10197	54	22	and	and	CCONJ
ajfa-10197	54	23	training	training	NOUN
ajfa-10197	54	24	must	must	AUX
ajfa-10197	54	25	be	be	AUX
ajfa-10197	54	26	given	give	VERB
ajfa-10197	54	27	higher	high	ADJ
ajfa-10197	54	28	preference	preference	NOUN
ajfa-10197	54	29	.	.	PUNCT
ajfa-10197	55	1	kwon	kwon	PROPN
ajfa-10197	55	2	(	(	PUNCT
ajfa-10197	55	3	2010	2010	NUM
ajfa-10197	55	4	)	)	PUNCT
ajfa-10197	55	5	characterized	characterize	VERB
ajfa-10197	55	6	human	human	ADJ
ajfa-10197	55	7	capital	capital	NOUN
ajfa-10197	55	8	as	as	ADP
ajfa-10197	55	9	;	;	PUNCT
ajfa-10197	55	10	expandable	expandable	ADJ
ajfa-10197	55	11	,	,	PUNCT
ajfa-10197	55	12	self	self	NOUN
ajfa-10197	55	13	-	-	PUNCT
ajfa-10197	55	14	generating	generate	VERB
ajfa-10197	55	15	,	,	PUNCT
ajfa-10197	55	16	transportable	transportable	ADJ
ajfa-10197	55	17	and	and	CCONJ
ajfa-10197	55	18	shareable	shareable	ADJ
ajfa-10197	55	19	.	.	PUNCT
ajfa-10197	56	1	the	the	DET
ajfa-10197	56	2	expandable	expandable	ADJ
ajfa-10197	56	3	and	and	CCONJ
ajfa-10197	56	4	self	self	NOUN
ajfa-10197	56	5	-	-	PUNCT
ajfa-10197	56	6	generating	generate	VERB
ajfa-10197	56	7	characteristics	characteristic	NOUN
ajfa-10197	56	8	of	of	ADP
ajfa-10197	56	9	human	human	ADJ
ajfa-10197	56	10	capital	capital	NOUN
ajfa-10197	56	11	can	can	AUX
ajfa-10197	56	12	be	be	AUX
ajfa-10197	56	13	said	say	VERB
ajfa-10197	56	14	to	to	PART
ajfa-10197	56	15	mean	mean	VERB
ajfa-10197	56	16	the	the	DET
ajfa-10197	56	17	possibility	possibility	NOUN
ajfa-10197	56	18	that	that	SCONJ
ajfa-10197	56	19	the	the	DET
ajfa-10197	56	20	stock	stock	NOUN
ajfa-10197	56	21	of	of	ADP
ajfa-10197	56	22	knowledge	knowledge	NOUN
ajfa-10197	56	23	increases	increase	VERB
ajfa-10197	56	24	individual	individual	ADJ
ajfa-10197	56	25	human	human	ADJ
ajfa-10197	56	26	capital	capital	NOUN
ajfa-10197	56	27	.	.	PUNCT
ajfa-10197	57	1	while	while	SCONJ
ajfa-10197	57	2	the	the	DET
ajfa-10197	57	3	transportable	transportable	ADJ
ajfa-10197	57	4	and	and	CCONJ
ajfa-10197	57	5	shareable	shareable	ADJ
ajfa-10197	57	6	characteristics	characteristic	NOUN
ajfa-10197	57	7	can	can	AUX
ajfa-10197	57	8	be	be	AUX
ajfa-10197	57	9	likened	liken	VERB
ajfa-10197	57	10	to	to	ADP
ajfa-10197	57	11	the	the	DET
ajfa-10197	57	12	ability	ability	NOUN
ajfa-10197	57	13	of	of	ADP
ajfa-10197	57	14	an	an	DET
ajfa-10197	57	15	individual	individual	NOUN
ajfa-10197	57	16	to	to	PART
ajfa-10197	57	17	be	be	AUX
ajfa-10197	57	18	able	able	ADJ
ajfa-10197	57	19	to	to	PART
ajfa-10197	57	20	impact	impact	VERB
ajfa-10197	57	21	the	the	DET
ajfa-10197	57	22	knowledge	knowledge	NOUN
ajfa-10197	57	23	acquired	acquire	VERB
ajfa-10197	57	24	into	into	ADP
ajfa-10197	57	25	others	other	NOUN
ajfa-10197	57	26	in	in	ADP
ajfa-10197	57	27	form	form	NOUN
ajfa-10197	57	28	of	of	ADP
ajfa-10197	57	29	training	training	NOUN
ajfa-10197	57	30	.	.	PUNCT
ajfa-10197	58	1	2.2	2.2	NUM
ajfa-10197	58	2	theoretical	theoretical	ADJ
ajfa-10197	58	3	framework	framework	NOUN
ajfa-10197	58	4	human	human	ADJ
ajfa-10197	58	5	capital	capital	NOUN
ajfa-10197	58	6	as	as	SCONJ
ajfa-10197	58	7	the	the	DET
ajfa-10197	58	8	knowledge	knowledge	NOUN
ajfa-10197	58	9	based	base	VERB
ajfa-10197	58	10	economy	economy	NOUN
ajfa-10197	58	11	has	have	VERB
ajfa-10197	58	12	its	its	PRON
ajfa-10197	58	13	roots	root	NOUN
ajfa-10197	58	14	from	from	ADP
ajfa-10197	58	15	the	the	DET
ajfa-10197	58	16	field	field	NOUN
ajfa-10197	58	17	of	of	ADP
ajfa-10197	58	18	macroeconomic	macroeconomic	ADJ
ajfa-10197	58	19	theory	theory	NOUN
ajfa-10197	58	20	.	.	PUNCT
ajfa-10197	59	1	becker	becker	PROPN
ajfa-10197	59	2	(	(	PUNCT
ajfa-10197	59	3	1976	1976	NUM
ajfa-10197	59	4	)	)	PUNCT
ajfa-10197	59	5	developed	develop	VERB
ajfa-10197	59	6	the	the	DET
ajfa-10197	59	7	theory	theory	NOUN
ajfa-10197	59	8	by	by	ADP
ajfa-10197	59	9	identifying	identify	VERB
ajfa-10197	59	10	employees	employee	NOUN
ajfa-10197	59	11	in	in	ADP
ajfa-10197	59	12	the	the	DET
ajfa-10197	59	13	organization	organization	NOUN
ajfa-10197	59	14	as	as	ADP
ajfa-10197	59	15	human	human	ADJ
ajfa-10197	59	16	capital	capital	NOUN
ajfa-10197	59	17	which	which	PRON
ajfa-10197	59	18	allows	allow	VERB
ajfa-10197	59	19	them	they	PRON
ajfa-10197	59	20	to	to	PART
ajfa-10197	59	21	be	be	AUX
ajfa-10197	59	22	highly	highly	ADV
ajfa-10197	59	23	valued	value	VERB
ajfa-10197	59	24	.	.	PUNCT
ajfa-10197	60	1	he	he	PRON
ajfa-10197	60	2	thereby	thereby	ADV
ajfa-10197	60	3	divided	divide	VERB
ajfa-10197	60	4	human	human	ADJ
ajfa-10197	60	5	capital	capital	NOUN
ajfa-10197	60	6	into	into	ADP
ajfa-10197	60	7	general	general	ADJ
ajfa-10197	60	8	human	human	ADJ
ajfa-10197	60	9	capital	capital	NOUN
ajfa-10197	60	10	and	and	CCONJ
ajfa-10197	60	11	firm	firm	ADJ
ajfa-10197	60	12	specific	specific	ADJ
ajfa-10197	60	13	human	human	ADJ
ajfa-10197	60	14	capital	capital	NOUN
ajfa-10197	60	15	which	which	PRON
ajfa-10197	60	16	for	for	ADP
ajfa-10197	60	17	the	the	DET
ajfa-10197	60	18	first	first	ADJ
ajfa-10197	60	19	time	time	NOUN
ajfa-10197	60	20	provided	provide	VERB
ajfa-10197	60	21	a	a	DET
ajfa-10197	60	22	comparative	comparative	ADJ
ajfa-10197	60	23	insight	insight	NOUN
ajfa-10197	60	24	into	into	ADP
ajfa-10197	60	25	the	the	DET
ajfa-10197	60	26	incentives	incentive	NOUN
ajfa-10197	60	27	for	for	ADP
ajfa-10197	60	28	the	the	DET
ajfa-10197	60	29	accumulation	accumulation	NOUN
ajfa-10197	60	30	of	of	ADP
ajfa-10197	60	31	capabilities	capability	NOUN
ajfa-10197	60	32	.	.	PUNCT
ajfa-10197	61	1	davenport	davenport	NOUN
ajfa-10197	61	2	(	(	PUNCT
ajfa-10197	61	3	1999	1999	NUM
ajfa-10197	61	4	)	)	PUNCT
ajfa-10197	61	5	supported	support	VERB
ajfa-10197	61	6	becker	becker	PROPN
ajfa-10197	61	7	’s	’s	PART
ajfa-10197	61	8	theory	theory	NOUN
ajfa-10197	61	9	in	in	ADP
ajfa-10197	61	10	that	that	SCONJ
ajfa-10197	61	11	it	it	PRON
ajfa-10197	61	12	permits	permit	VERB
ajfa-10197	61	13	the	the	DET
ajfa-10197	61	14	model	model	NOUN
ajfa-10197	61	15	where	where	SCONJ
ajfa-10197	61	16	employees	employee	NOUN
ajfa-10197	61	17	are	be	AUX
ajfa-10197	61	18	‘	'	PUNCT
ajfa-10197	61	19	investors	investor	NOUN
ajfa-10197	61	20	in	in	ADP
ajfa-10197	61	21	a	a	DET
ajfa-10197	61	22	business	business	NOUN
ajfa-10197	61	23	,	,	PUNCT
ajfa-10197	61	24	paying	pay	VERB
ajfa-10197	61	25	in	in	ADP
ajfa-10197	61	26	human	human	ADJ
ajfa-10197	61	27	capital	capital	NOUN
ajfa-10197	61	28	and	and	CCONJ
ajfa-10197	61	29	expecting	expect	VERB
ajfa-10197	61	30	a	a	DET
ajfa-10197	61	31	return	return	NOUN
ajfa-10197	61	32	on	on	ADP
ajfa-10197	61	33	their	their	PRON
ajfa-10197	61	34	investment	investment	NOUN
ajfa-10197	61	35	’	'	PUNCT
ajfa-10197	61	36	.	.	PUNCT
ajfa-10197	62	1	they	they	PRON
ajfa-10197	62	2	also	also	ADV
ajfa-10197	62	3	relate	relate	VERB
ajfa-10197	62	4	the	the	DET
ajfa-10197	62	5	rate	rate	NOUN
ajfa-10197	62	6	of	of	ADP
ajfa-10197	62	7	return	return	NOUN
ajfa-10197	62	8	on	on	ADP
ajfa-10197	62	9	human	human	ADJ
ajfa-10197	62	10	capital	capital	NOUN
ajfa-10197	62	11	to	to	ADP
ajfa-10197	62	12	investment	investment	NOUN
ajfa-10197	62	13	in	in	ADP
ajfa-10197	62	14	education	education	NOUN
ajfa-10197	62	15	and	and	CCONJ
ajfa-10197	62	16	training	training	NOUN
ajfa-10197	62	17	which	which	PRON
ajfa-10197	62	18	is	be	AUX
ajfa-10197	62	19	also	also	ADV
ajfa-10197	62	20	a	a	DET
ajfa-10197	62	21	key	key	ADJ
ajfa-10197	62	22	factor	factor	NOUN
ajfa-10197	62	23	that	that	PRON
ajfa-10197	62	24	influences	influence	VERB
ajfa-10197	62	25	the	the	DET
ajfa-10197	62	26	competitiveness	competitiveness	NOUN
ajfa-10197	62	27	of	of	ADP
ajfa-10197	62	28	firms	firm	NOUN
ajfa-10197	62	29	.	.	PUNCT
ajfa-10197	63	1	schmidt	schmidt	PROPN
ajfa-10197	63	2	(	(	PUNCT
ajfa-10197	63	3	2004	2004	NUM
ajfa-10197	63	4	)	)	PUNCT
ajfa-10197	63	5	defined	define	VERB
ajfa-10197	63	6	human	human	ADJ
ajfa-10197	63	7	capital	capital	NOUN
ajfa-10197	63	8	as	as	ADP
ajfa-10197	63	9	a	a	DET
ajfa-10197	63	10	form	form	NOUN
ajfa-10197	63	11	intangible	intangible	ADJ
ajfa-10197	63	12	asset	asset	NOUN
ajfa-10197	63	13	that	that	PRON
ajfa-10197	63	14	creates	create	VERB
ajfa-10197	63	15	future	future	ADJ
ajfa-10197	63	16	economic	economic	ADJ
ajfa-10197	63	17	value	value	NOUN
ajfa-10197	63	18	which	which	PRON
ajfa-10197	63	19	includes	include	VERB
ajfa-10197	63	20	the	the	DET
ajfa-10197	63	21	competencies	competency	NOUN
ajfa-10197	63	22	of	of	ADP
ajfa-10197	63	23	frontline	frontline	NOUN
ajfa-10197	63	24	employees	employee	NOUN
ajfa-10197	63	25	and	and	CCONJ
ajfa-10197	63	26	organizational	organizational	ADJ
ajfa-10197	63	27	capabilities	capability	NOUN
ajfa-10197	63	28	.	.	PUNCT
ajfa-10197	64	1	human	human	ADJ
ajfa-10197	64	2	capital	capital	NOUN
ajfa-10197	64	3	theory	theory	NOUN
ajfa-10197	64	4	encompasses	encompass	VERB
ajfa-10197	64	5	many	many	ADJ
ajfa-10197	64	6	components	component	NOUN
ajfa-10197	64	7	but	but	CCONJ
ajfa-10197	64	8	essentially	essentially	ADV
ajfa-10197	64	9	describing	describe	VERB
ajfa-10197	64	10	the	the	DET
ajfa-10197	64	11	quality	quality	NOUN
ajfa-10197	64	12	of	of	ADP
ajfa-10197	64	13	the	the	DET
ajfa-10197	64	14	labour	labour	ADJ
ajfa-10197	64	15	force	force	NOUN
ajfa-10197	64	16	.	.	PUNCT
ajfa-10197	65	1	schultz	schultz	PROPN
ajfa-10197	65	2	(	(	PUNCT
ajfa-10197	65	3	1961	1961	NUM
ajfa-10197	65	4	)	)	PUNCT
ajfa-10197	65	5	in	in	ADP
ajfa-10197	65	6	his	his	PRON
ajfa-10197	65	7	own	own	ADJ
ajfa-10197	65	8	notion	notion	NOUN
ajfa-10197	65	9	of	of	ADP
ajfa-10197	65	10	human	human	ADJ
ajfa-10197	65	11	capital	capital	NOUN
ajfa-10197	65	12	theory	theory	NOUN
ajfa-10197	65	13	,	,	PUNCT
ajfa-10197	65	14	conceives	conceive	VERB
ajfa-10197	65	15	that	that	SCONJ
ajfa-10197	65	16	human	human	ADJ
ajfa-10197	65	17	capital	capital	NOUN
ajfa-10197	65	18	is	be	AUX
ajfa-10197	65	19	the	the	DET
ajfa-10197	65	20	result	result	NOUN
ajfa-10197	65	21	of	of	ADP
ajfa-10197	65	22	investment	investment	NOUN
ajfa-10197	65	23	,	,	PUNCT
ajfa-10197	65	24	and	and	CCONJ
ajfa-10197	65	25	so	so	ADV
ajfa-10197	65	26	it	it	PRON
ajfa-10197	65	27	value	value	NOUN
ajfa-10197	65	28	is	be	AUX
ajfa-10197	65	29	the	the	DET
ajfa-10197	65	30	expenditure	expenditure	NOUN
ajfa-10197	65	31	that	that	PRON
ajfa-10197	65	32	is	be	AUX
ajfa-10197	65	33	invested	invest	VERB
ajfa-10197	65	34	to	to	PART
ajfa-10197	65	35	enhance	enhance	VERB
ajfa-10197	65	36	ability	ability	NOUN
ajfa-10197	65	37	.	.	PUNCT
ajfa-10197	66	1	furthermore	furthermore	ADV
ajfa-10197	66	2	,	,	PUNCT
ajfa-10197	66	3	tseng	tseng	PROPN
ajfa-10197	66	4	and	and	CCONJ
ajfa-10197	66	5	goowang	goowang	PROPN
ajfa-10197	66	6	(	(	PUNCT
ajfa-10197	66	7	2005	2005	NUM
ajfa-10197	66	8	)	)	PUNCT
ajfa-10197	66	9	viewed	view	VERB
ajfa-10197	66	10	human	human	ADJ
ajfa-10197	66	11	capital	capital	NOUN
ajfa-10197	66	12	to	to	PART
ajfa-10197	66	13	be	be	AUX
ajfa-10197	66	14	a	a	DET
ajfa-10197	66	15	holistic	holistic	ADJ
ajfa-10197	66	16	output	output	NOUN
ajfa-10197	66	17	,	,	PUNCT
ajfa-10197	66	18	which	which	PRON
ajfa-10197	66	19	is	be	AUX
ajfa-10197	66	20	the	the	DET
ajfa-10197	66	21	total	total	ADJ
ajfa-10197	66	22	value	value	NOUN
ajfa-10197	66	23	of	of	ADP
ajfa-10197	66	24	personal	personal	ADJ
ajfa-10197	66	25	physical	physical	ADJ
ajfa-10197	66	26	strength	strength	NOUN
ajfa-10197	66	27	,	,	PUNCT
ajfa-10197	66	28	intelligence	intelligence	NOUN
ajfa-10197	66	29	,	,	PUNCT
ajfa-10197	66	30	knowledge	knowledge	NOUN
ajfa-10197	66	31	and	and	CCONJ
ajfa-10197	66	32	skills	skill	NOUN
ajfa-10197	66	33	for	for	ADP
ajfa-10197	66	34	utilization	utilization	NOUN
ajfa-10197	66	35	.	.	PUNCT
ajfa-10197	67	1	the	the	DET
ajfa-10197	67	2	total	total	ADJ
ajfa-10197	67	3	output	output	NOUN
ajfa-10197	67	4	is	be	AUX
ajfa-10197	67	5	the	the	DET
ajfa-10197	67	6	sum	sum	NOUN
ajfa-10197	67	7	of	of	ADP
ajfa-10197	67	8	labour	labour	NOUN
ajfa-10197	67	9	abilities	ability	NOUN
ajfa-10197	67	10	of	of	ADP
ajfa-10197	67	11	a	a	DET
ajfa-10197	67	12	particular	particular	ADJ
ajfa-10197	67	13	population	population	NOUN
ajfa-10197	67	14	.	.	PUNCT
ajfa-10197	68	1	therefore	therefore	ADV
ajfa-10197	68	2	,	,	PUNCT
ajfa-10197	68	3	going	go	VERB
ajfa-10197	68	4	by	by	ADP
ajfa-10197	68	5	the	the	DET
ajfa-10197	68	6	above	above	ADJ
ajfa-10197	68	7	views	view	NOUN
ajfa-10197	68	8	on	on	ADP
ajfa-10197	68	9	the	the	DET
ajfa-10197	68	10	theory	theory	NOUN
ajfa-10197	68	11	of	of	ADP
ajfa-10197	68	12	human	human	ADJ
ajfa-10197	68	13	capital	capital	NOUN
ajfa-10197	68	14	,	,	PUNCT
ajfa-10197	68	15	it	it	PRON
ajfa-10197	68	16	can	can	AUX
ajfa-10197	68	17	be	be	AUX
ajfa-10197	68	18	deduced	deduce	VERB
ajfa-10197	68	19	that	that	SCONJ
ajfa-10197	68	20	human	human	ADJ
ajfa-10197	68	21	capital	capital	NOUN
ajfa-10197	68	22	is	be	AUX
ajfa-10197	68	23	the	the	DET
ajfa-10197	68	24	labour	labour	NOUN
ajfa-10197	68	25	ability	ability	NOUN
ajfa-10197	68	26	(	(	PUNCT
ajfa-10197	68	27	skill	skill	NOUN
ajfa-10197	68	28	,	,	PUNCT
ajfa-10197	68	29	strength	strength	NOUN
ajfa-10197	68	30	,	,	PUNCT
ajfa-10197	68	31	knowledge	knowledge	NOUN
ajfa-10197	68	32	,	,	PUNCT
ajfa-10197	68	33	and	and	CCONJ
ajfa-10197	68	34	expertise	expertise	NOUN
ajfa-10197	68	35	)	)	PUNCT
ajfa-10197	68	36	of	of	ADP
ajfa-10197	68	37	any	any	DET
ajfa-10197	68	38	person	person	NOUN
ajfa-10197	68	39	in	in	ADP
ajfa-10197	68	40	terms	term	NOUN
ajfa-10197	68	41	of	of	ADP
ajfa-10197	68	42	output	output	NOUN
ajfa-10197	68	43	which	which	PRON
ajfa-10197	68	44	is	be	AUX
ajfa-10197	68	45	as	as	ADP
ajfa-10197	68	46	a	a	DET
ajfa-10197	68	47	result	result	NOUN
ajfa-10197	68	48	of	of	ADP
ajfa-10197	68	49	investment	investment	NOUN
ajfa-10197	68	50	and	and	CCONJ
ajfa-10197	68	51	the	the	DET
ajfa-10197	68	52	worth	worth	NOUN
ajfa-10197	68	53	of	of	ADP
ajfa-10197	68	54	such	such	DET
ajfa-10197	68	55	an	an	DET
ajfa-10197	68	56	individual	individual	NOUN
ajfa-10197	68	57	.	.	PUNCT
ajfa-10197	69	1	from	from	ADP
ajfa-10197	69	2	the	the	DET
ajfa-10197	69	3	perspective	perspective	NOUN
ajfa-10197	69	4	of	of	ADP
ajfa-10197	69	5	classical	classical	ADJ
ajfa-10197	69	6	economic	economic	ADJ
ajfa-10197	69	7	theory	theory	NOUN
ajfa-10197	69	8	,	,	PUNCT
ajfa-10197	69	9	human	human	ADJ
ajfa-10197	69	10	capital	capital	NOUN
ajfa-10197	69	11	is	be	AUX
ajfa-10197	69	12	considered	consider	VERB
ajfa-10197	69	13	as	as	ADP
ajfa-10197	69	14	labour	labour	NOUN
ajfa-10197	69	15	and	and	CCONJ
ajfa-10197	69	16	as	as	ADP
ajfa-10197	69	17	a	a	DET
ajfa-10197	69	18	commodity	commodity	NOUN
ajfa-10197	69	19	that	that	PRON
ajfa-10197	69	20	can	can	AUX
ajfa-10197	69	21	be	be	AUX
ajfa-10197	69	22	traded	trade	VERB
ajfa-10197	69	23	in	in	ADP
ajfa-10197	69	24	terms	term	NOUN
ajfa-10197	69	25	of	of	ADP
ajfa-10197	69	26	purchase	purchase	NOUN
ajfa-10197	69	27	and	and	CCONJ
ajfa-10197	69	28	sale	sale	NOUN
ajfa-10197	69	29	.	.	PUNCT
ajfa-10197	70	1	traditionally	traditionally	ADV
ajfa-10197	70	2	,	,	PUNCT
ajfa-10197	70	3	human	human	ADJ
ajfa-10197	70	4	capital	capital	NOUN
ajfa-10197	70	5	is	be	AUX
ajfa-10197	70	6	associated	associate	VERB
ajfa-10197	70	7	with	with	ADP
ajfa-10197	70	8	labour	labour	NOUN
ajfa-10197	70	9	.	.	PUNCT
ajfa-10197	71	1	unlike	unlike	ADP
ajfa-10197	71	2	the	the	DET
ajfa-10197	71	3	traditionally	traditionally	ADV
ajfa-10197	71	4	meaning	meaning	NOUN
ajfa-10197	71	5	,	,	PUNCT
ajfa-10197	71	6	human	human	ADJ
ajfa-10197	71	7	capital	capital	NOUN
ajfa-10197	71	8	refers	refer	VERB
ajfa-10197	71	9	to	to	ADP
ajfa-10197	71	10	the	the	DET
ajfa-10197	71	11	ability	ability	NOUN
ajfa-10197	71	12	,	,	PUNCT
ajfa-10197	71	13	expertise	expertise	NOUN
ajfa-10197	71	14	,	,	PUNCT
ajfa-10197	71	15	knowledge	knowledge	NOUN
ajfa-10197	71	16	and	and	CCONJ
ajfa-10197	71	17	skills	skill	NOUN
ajfa-10197	71	18	possessed	possess	VERB
ajfa-10197	71	19	by	by	ADP
ajfa-10197	71	20	an	an	DET
ajfa-10197	71	21	individual	individual	NOUN
ajfa-10197	71	22	,	,	PUNCT
ajfa-10197	71	23	especially	especially	ADV
ajfa-10197	71	24	those	those	PRON
ajfa-10197	71	25	acquired	acquire	VERB
ajfa-10197	71	26	through	through	ADP
ajfa-10197	71	27	education	education	NOUN
ajfa-10197	71	28	,	,	PUNCT
ajfa-10197	71	29	training	training	NOUN
ajfa-10197	71	30	and	and	CCONJ
ajfa-10197	71	31	development	development	NOUN
ajfa-10197	71	32	that	that	PRON
ajfa-10197	71	33	enhance	enhance	VERB
ajfa-10197	71	34	the	the	DET
ajfa-10197	71	35	potential	potential	ADJ
ajfa-10197	71	36	economic	economic	ADJ
ajfa-10197	71	37	value	value	NOUN
ajfa-10197	71	38	of	of	ADP
ajfa-10197	71	39	such	such	DET
ajfa-10197	71	40	an	an	DET
ajfa-10197	71	41	individual	individual	NOUN
ajfa-10197	71	42	.	.	PUNCT
ajfa-10197	72	1	human	human	ADJ
ajfa-10197	72	2	capital	capital	NOUN
ajfa-10197	72	3	as	as	SCONJ
ajfa-10197	72	4	separated	separate	VERB
ajfa-10197	72	5	by	by	ADP
ajfa-10197	72	6	becker	becker	PROPN
ajfa-10197	72	7	(	(	PUNCT
ajfa-10197	72	8	1976	1976	NUM
ajfa-10197	72	9	)	)	PUNCT
ajfa-10197	72	10	has	have	VERB
ajfa-10197	72	11	two	two	NUM
ajfa-10197	72	12	major	major	ADJ
ajfa-10197	72	13	divisions	division	NOUN
ajfa-10197	72	14	;	;	PUNCT
ajfa-10197	72	15	the	the	DET
ajfa-10197	72	16	firm	firm	ADJ
ajfa-10197	72	17	-	-	PUNCT
ajfa-10197	72	18	specific	specific	ADJ
ajfa-10197	72	19	human	human	ADJ
ajfa-10197	72	20	capital	capital	NOUN
ajfa-10197	72	21	and	and	CCONJ
ajfa-10197	72	22	the	the	DET
ajfa-10197	72	23	general	general	ADJ
ajfa-10197	72	24	purpose	purpose	NOUN
ajfa-10197	72	25	human	human	ADJ
ajfa-10197	72	26	capital	capital	NOUN
ajfa-10197	72	27	.	.	PUNCT
ajfa-10197	73	1	according	accord	VERB
ajfa-10197	73	2	to	to	ADP
ajfa-10197	73	3	oecd	oecd	PROPN
ajfa-10197	73	4	world	world	PROPN
ajfa-10197	73	5	forum	forum	PROPN
ajfa-10197	73	6	(	(	PUNCT
ajfa-10197	73	7	2009	2009	NUM
ajfa-10197	73	8	)	)	PUNCT
ajfa-10197	73	9	,	,	PUNCT
ajfa-10197	73	10	the	the	DET
ajfa-10197	73	11	firm	firm	ADJ
ajfa-10197	73	12	-	-	PUNCT
ajfa-10197	73	13	specific	specific	ADJ
ajfa-10197	73	14	human	human	ADJ
ajfa-10197	73	15	capital	capital	NOUN
ajfa-10197	73	16	is	be	AUX
ajfa-10197	73	17	accumulated	accumulate	VERB
ajfa-10197	73	18	through	through	ADP
ajfa-10197	73	19	education	education	NOUN
ajfa-10197	73	20	and	and	CCONJ
ajfa-10197	73	21	training	training	NOUN
ajfa-10197	73	22	tailored	tailor	VERB
ajfa-10197	73	23	towards	towards	ADP
ajfa-10197	73	24	a	a	DET
ajfa-10197	73	25	particular	particular	ADJ
ajfa-10197	73	26	task	task	NOUN
ajfa-10197	73	27	which	which	PRON
ajfa-10197	73	28	will	will	AUX
ajfa-10197	73	29	probably	probably	ADV
ajfa-10197	73	30	give	give	VERB
ajfa-10197	73	31	the	the	DET
ajfa-10197	73	32	firm	firm	ADJ
ajfa-10197	73	33	outstanding	outstanding	ADJ
ajfa-10197	73	34	performance	performance	NOUN
ajfa-10197	73	35	and	and	CCONJ
ajfa-10197	73	36	in	in	ADP
ajfa-10197	73	37	turn	turn	NOUN
ajfa-10197	73	38	bring	bring	VERB
ajfa-10197	73	39	about	about	ADP
ajfa-10197	73	40	competitive	competitive	ADJ
ajfa-10197	73	41	advantage	advantage	NOUN
ajfa-10197	73	42	over	over	ADP
ajfa-10197	73	43	others	other	NOUN
ajfa-10197	73	44	.	.	PUNCT
ajfa-10197	74	1	while	while	SCONJ
ajfa-10197	74	2	the	the	DET
ajfa-10197	74	3	general	general	ADJ
ajfa-10197	74	4	purpose	purpose	NOUN
ajfa-10197	74	5	human	human	ADJ
ajfa-10197	74	6	capital	capital	NOUN
ajfa-10197	74	7	on	on	ADP
ajfa-10197	74	8	the	the	DET
ajfa-10197	74	9	other	other	ADJ
ajfa-10197	74	10	hand	hand	NOUN
ajfa-10197	74	11	is	be	AUX
ajfa-10197	74	12	the	the	DET
ajfa-10197	74	13	basic	basic	ADJ
ajfa-10197	74	14	knowledge	knowledge	NOUN
ajfa-10197	74	15	and	and	CCONJ
ajfa-10197	74	16	skill	skill	NOUN
ajfa-10197	74	17	that	that	PRON
ajfa-10197	74	18	is	be	AUX
ajfa-10197	74	19	useful	useful	ADJ
ajfa-10197	74	20	to	to	ADP
ajfa-10197	74	21	a	a	DET
ajfa-10197	74	22	asian	asian	ADJ
ajfa-10197	74	23	journal	journal	NOUN
ajfa-10197	74	24	of	of	ADP
ajfa-10197	74	25	finance	finance	PROPN
ajfa-10197	74	26	&	&	CCONJ
ajfa-10197	74	27	accounting	accounting	PROPN
ajfa-10197	74	28	issn	issn	PROPN
ajfa-10197	74	29	1946	1946	NUM
ajfa-10197	74	30	-	-	PUNCT
ajfa-10197	74	31	052x	052x	PROPN
ajfa-10197	74	32	2016	2016	NUM
ajfa-10197	74	33	,	,	PUNCT
ajfa-10197	74	34	vol	vol	NOUN
ajfa-10197	74	35	.	.	PROPN
ajfa-10197	74	36	8	8	NUM
ajfa-10197	74	37	,	,	PUNCT
ajfa-10197	74	38	no	no	INTJ
ajfa-10197	74	39	.	.	NOUN
ajfa-10197	74	40	2	2	NUM
ajfa-10197	74	41	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	74	42	160	160	NUM
ajfa-10197	74	43	variety	variety	NOUN
ajfa-10197	74	44	of	of	ADP
ajfa-10197	74	45	firms	firm	NOUN
ajfa-10197	74	46	,	,	PUNCT
ajfa-10197	74	47	not	not	PART
ajfa-10197	74	48	specific	specific	ADJ
ajfa-10197	74	49	to	to	ADP
ajfa-10197	74	50	a	a	DET
ajfa-10197	74	51	task	task	NOUN
ajfa-10197	74	52	or	or	CCONJ
ajfa-10197	74	53	company	company	NOUN
ajfa-10197	74	54	and	and	CCONJ
ajfa-10197	74	55	can	can	AUX
ajfa-10197	74	56	be	be	AUX
ajfa-10197	74	57	accumulated	accumulate	VERB
ajfa-10197	74	58	through	through	ADP
ajfa-10197	74	59	education	education	NOUN
ajfa-10197	74	60	or	or	CCONJ
ajfa-10197	74	61	working	working	NOUN
ajfa-10197	74	62	experience	experience	NOUN
ajfa-10197	74	63	.	.	PUNCT
ajfa-10197	75	1	emphasizing	emphasize	VERB
ajfa-10197	75	2	the	the	DET
ajfa-10197	75	3	social	social	ADJ
ajfa-10197	75	4	and	and	CCONJ
ajfa-10197	75	5	economic	economic	ADJ
ajfa-10197	75	6	importance	importance	NOUN
ajfa-10197	75	7	of	of	ADP
ajfa-10197	75	8	human	human	ADJ
ajfa-10197	75	9	capital	capital	NOUN
ajfa-10197	75	10	theory	theory	NOUN
ajfa-10197	75	11	,	,	PUNCT
ajfa-10197	75	12	kwon	kwon	PROPN
ajfa-10197	75	13	(	(	PUNCT
ajfa-10197	75	14	2010	2010	NUM
ajfa-10197	75	15	)	)	PUNCT
ajfa-10197	75	16	noted	note	VERB
ajfa-10197	75	17	that	that	SCONJ
ajfa-10197	75	18	the	the	DET
ajfa-10197	75	19	most	most	ADV
ajfa-10197	75	20	valuable	valuable	ADJ
ajfa-10197	75	21	of	of	ADP
ajfa-10197	75	22	all	all	DET
ajfa-10197	75	23	capital	capital	NOUN
ajfa-10197	75	24	is	be	AUX
ajfa-10197	75	25	that	that	PRON
ajfa-10197	75	26	of	of	ADP
ajfa-10197	75	27	investing	invest	VERB
ajfa-10197	75	28	in	in	ADP
ajfa-10197	75	29	human	human	ADJ
ajfa-10197	75	30	being	be	AUX
ajfa-10197	75	31	through	through	ADP
ajfa-10197	75	32	education	education	NOUN
ajfa-10197	75	33	,	,	PUNCT
ajfa-10197	75	34	training	training	NOUN
ajfa-10197	75	35	,	,	PUNCT
ajfa-10197	75	36	health	health	NOUN
ajfa-10197	75	37	and	and	CCONJ
ajfa-10197	75	38	development	development	NOUN
ajfa-10197	75	39	.	.	PUNCT
ajfa-10197	76	1	the	the	DET
ajfa-10197	76	2	theory	theory	NOUN
ajfa-10197	76	3	of	of	ADP
ajfa-10197	76	4	human	human	ADJ
ajfa-10197	76	5	capital	capital	NOUN
ajfa-10197	76	6	brings	bring	VERB
ajfa-10197	76	7	about	about	ADP
ajfa-10197	76	8	expenditure	expenditure	NOUN
ajfa-10197	76	9	on	on	ADP
ajfa-10197	76	10	human	human	ADJ
ajfa-10197	76	11	capital	capital	NOUN
ajfa-10197	76	12	.	.	PUNCT
ajfa-10197	77	1	expenditures	expenditure	NOUN
ajfa-10197	77	2	on	on	ADP
ajfa-10197	77	3	human	human	ADJ
ajfa-10197	77	4	capital	capital	NOUN
ajfa-10197	77	5	such	such	ADJ
ajfa-10197	77	6	as	as	ADP
ajfa-10197	77	7	;	;	PUNCT
ajfa-10197	77	8	education	education	NOUN
ajfa-10197	77	9	,	,	PUNCT
ajfa-10197	77	10	training	training	NOUN
ajfa-10197	77	11	and	and	CCONJ
ajfa-10197	77	12	development	development	NOUN
ajfa-10197	77	13	are	be	AUX
ajfa-10197	77	14	not	not	PART
ajfa-10197	77	15	just	just	ADV
ajfa-10197	77	16	ordinary	ordinary	ADJ
ajfa-10197	77	17	cost	cost	NOUN
ajfa-10197	77	18	in	in	ADP
ajfa-10197	77	19	the	the	DET
ajfa-10197	77	20	course	course	NOUN
ajfa-10197	77	21	of	of	ADP
ajfa-10197	77	22	running	run	VERB
ajfa-10197	77	23	an	an	DET
ajfa-10197	77	24	organisation	organisation	NOUN
ajfa-10197	77	25	,	,	PUNCT
ajfa-10197	77	26	but	but	CCONJ
ajfa-10197	77	27	an	an	DET
ajfa-10197	77	28	investment	investment	NOUN
ajfa-10197	77	29	from	from	ADP
ajfa-10197	77	30	which	which	PRON
ajfa-10197	77	31	valuable	valuable	ADJ
ajfa-10197	77	32	returns	return	NOUN
ajfa-10197	77	33	that	that	PRON
ajfa-10197	77	34	can	can	AUX
ajfa-10197	77	35	be	be	AUX
ajfa-10197	77	36	calculated	calculate	VERB
ajfa-10197	77	37	are	be	AUX
ajfa-10197	77	38	expected	expect	VERB
ajfa-10197	77	39	.	.	PUNCT
ajfa-10197	78	1	it	it	PRON
ajfa-10197	78	2	is	be	AUX
ajfa-10197	78	3	an	an	DET
ajfa-10197	78	4	important	important	ADJ
ajfa-10197	78	5	agent	agent	NOUN
ajfa-10197	78	6	for	for	ADP
ajfa-10197	78	7	boosting	boost	VERB
ajfa-10197	78	8	organizations	organization	NOUN
ajfa-10197	78	9	profitability	profitability	NOUN
ajfa-10197	78	10	.	.	PUNCT
ajfa-10197	79	1	this	this	DET
ajfa-10197	79	2	study	study	NOUN
ajfa-10197	79	3	capitalized	capitalize	VERB
ajfa-10197	79	4	on	on	ADP
ajfa-10197	79	5	this	this	DET
ajfa-10197	79	6	theory	theory	NOUN
ajfa-10197	79	7	by	by	ADP
ajfa-10197	79	8	emphasizing	emphasize	VERB
ajfa-10197	79	9	that	that	DET
ajfa-10197	79	10	expenditure	expenditure	NOUN
ajfa-10197	79	11	on	on	ADP
ajfa-10197	79	12	human	human	ADJ
ajfa-10197	79	13	capital	capital	NOUN
ajfa-10197	79	14	becomes	become	VERB
ajfa-10197	79	15	an	an	DET
ajfa-10197	79	16	integral	integral	ADJ
ajfa-10197	79	17	(	(	PUNCT
ajfa-10197	79	18	that	that	PRON
ajfa-10197	79	19	is	is	ADV
ajfa-10197	79	20	,	,	PUNCT
ajfa-10197	79	21	essential	essential	ADJ
ajfa-10197	79	22	)	)	PUNCT
ajfa-10197	79	23	part	part	NOUN
ajfa-10197	79	24	of	of	ADP
ajfa-10197	79	25	the	the	DET
ajfa-10197	79	26	profitability	profitability	NOUN
ajfa-10197	79	27	of	of	ADP
ajfa-10197	79	28	quoted	quote	VERB
ajfa-10197	79	29	manufacturing	manufacturing	NOUN
ajfa-10197	79	30	companies	company	NOUN
ajfa-10197	79	31	.	.	PUNCT
ajfa-10197	80	1	2.3	2.3	NUM
ajfa-10197	80	2	empirical	empirical	ADJ
ajfa-10197	80	3	framework	framework	NOUN
ajfa-10197	80	4	realizing	realize	VERB
ajfa-10197	80	5	the	the	DET
ajfa-10197	80	6	importance	importance	NOUN
ajfa-10197	80	7	of	of	ADP
ajfa-10197	80	8	human	human	ADJ
ajfa-10197	80	9	capital	capital	NOUN
ajfa-10197	80	10	as	as	ADP
ajfa-10197	80	11	a	a	DET
ajfa-10197	80	12	valuable	valuable	ADJ
ajfa-10197	80	13	resource	resource	NOUN
ajfa-10197	80	14	for	for	ADP
ajfa-10197	80	15	innovation	innovation	NOUN
ajfa-10197	80	16	,	,	PUNCT
ajfa-10197	80	17	enhancement	enhancement	NOUN
ajfa-10197	80	18	and	and	CCONJ
ajfa-10197	80	19	maintenance	maintenance	NOUN
ajfa-10197	80	20	of	of	ADP
ajfa-10197	80	21	organizational	organizational	ADJ
ajfa-10197	80	22	competitive	competitive	ADJ
ajfa-10197	80	23	advantage	advantage	NOUN
ajfa-10197	80	24	and	and	CCONJ
ajfa-10197	80	25	at	at	ADP
ajfa-10197	80	26	the	the	DET
ajfa-10197	80	27	same	same	ADJ
ajfa-10197	80	28	time	time	NOUN
ajfa-10197	80	29	improving	improve	VERB
ajfa-10197	80	30	its	its	PRON
ajfa-10197	80	31	corporate	corporate	ADJ
ajfa-10197	80	32	image	image	NOUN
ajfa-10197	80	33	in	in	ADP
ajfa-10197	80	34	the	the	DET
ajfa-10197	80	35	global	global	ADJ
ajfa-10197	80	36	market	market	NOUN
ajfa-10197	80	37	,	,	PUNCT
ajfa-10197	80	38	many	many	ADJ
ajfa-10197	80	39	researchers	researcher	NOUN
ajfa-10197	80	40	in	in	ADP
ajfa-10197	80	41	nigeria	nigeria	PROPN
ajfa-10197	80	42	,	,	PUNCT
ajfa-10197	80	43	united	united	PROPN
ajfa-10197	80	44	states	states	PROPN
ajfa-10197	80	45	,	,	PUNCT
ajfa-10197	80	46	europe	europe	PROPN
ajfa-10197	80	47	,	,	PUNCT
ajfa-10197	80	48	united	united	ADJ
ajfa-10197	80	49	kingdom	kingdom	PROPN
ajfa-10197	80	50	,	,	PUNCT
ajfa-10197	80	51	australian	australian	ADJ
ajfa-10197	80	52	,	,	PUNCT
ajfa-10197	80	53	china	china	PROPN
ajfa-10197	80	54	,	,	PUNCT
ajfa-10197	80	55	denmark	denmark	PROPN
ajfa-10197	80	56	,	,	PUNCT
ajfa-10197	80	57	india	india	PROPN
ajfa-10197	80	58	,	,	PUNCT
ajfa-10197	80	59	finland	finland	PROPN
ajfa-10197	80	60	,	,	PUNCT
ajfa-10197	80	61	kujansiva	kujansiva	NOUN
ajfa-10197	80	62	and	and	CCONJ
ajfa-10197	80	63	some	some	DET
ajfa-10197	80	64	other	other	ADJ
ajfa-10197	80	65	countries	country	NOUN
ajfa-10197	80	66	all	all	ADV
ajfa-10197	80	67	over	over	ADP
ajfa-10197	80	68	the	the	DET
ajfa-10197	80	69	world	world	NOUN
ajfa-10197	80	70	have	have	AUX
ajfa-10197	80	71	conducted	conduct	VERB
ajfa-10197	80	72	intensive	intensive	ADJ
ajfa-10197	80	73	research	research	NOUN
ajfa-10197	80	74	on	on	ADP
ajfa-10197	80	75	various	various	ADJ
ajfa-10197	80	76	aspects	aspect	NOUN
ajfa-10197	80	77	of	of	ADP
ajfa-10197	80	78	human	human	ADJ
ajfa-10197	80	79	capital	capital	NOUN
ajfa-10197	80	80	expenditure	expenditure	NOUN
ajfa-10197	80	81	.	.	PUNCT
ajfa-10197	81	1	one	one	NUM
ajfa-10197	81	2	of	of	ADP
ajfa-10197	81	3	the	the	DET
ajfa-10197	81	4	best	good	ADJ
ajfa-10197	81	5	examples	example	NOUN
ajfa-10197	81	6	is	be	AUX
ajfa-10197	81	7	that	that	PRON
ajfa-10197	81	8	of	of	ADP
ajfa-10197	81	9	the	the	DET
ajfa-10197	81	10	denmark	denmark	NOUN
ajfa-10197	81	11	government	government	NOUN
ajfa-10197	81	12	(	(	PUNCT
ajfa-10197	81	13	danish	danish	ADJ
ajfa-10197	81	14	memo	memo	NOUN
ajfa-10197	81	15	2004	2004	NUM
ajfa-10197	81	16	)	)	PUNCT
ajfa-10197	81	17	.	.	PUNCT
ajfa-10197	82	1	the	the	DET
ajfa-10197	82	2	danish	danish	PROPN
ajfa-10197	82	3	ministry	ministry	PROPN
ajfa-10197	82	4	of	of	ADP
ajfa-10197	82	5	business	business	NOUN
ajfa-10197	82	6	and	and	CCONJ
ajfa-10197	82	7	industry	industry	NOUN
ajfa-10197	82	8	issued	issue	VERB
ajfa-10197	82	9	a	a	DET
ajfa-10197	82	10	directive	directive	NOUN
ajfa-10197	82	11	that	that	SCONJ
ajfa-10197	82	12	with	with	ADP
ajfa-10197	82	13	effect	effect	NOUN
ajfa-10197	82	14	from	from	ADP
ajfa-10197	82	15	the	the	DET
ajfa-10197	82	16	trading	trading	NOUN
ajfa-10197	82	17	year	year	NOUN
ajfa-10197	82	18	2005	2005	NUM
ajfa-10197	82	19	,	,	PUNCT
ajfa-10197	82	20	all	all	DET
ajfa-10197	82	21	companies	company	NOUN
ajfa-10197	82	22	registered	register	VERB
ajfa-10197	82	23	in	in	ADP
ajfa-10197	82	24	denmark	denmark	NOUN
ajfa-10197	82	25	would	would	AUX
ajfa-10197	82	26	be	be	AUX
ajfa-10197	82	27	required	require	VERB
ajfa-10197	82	28	to	to	PART
ajfa-10197	82	29	include	include	VERB
ajfa-10197	82	30	in	in	ADP
ajfa-10197	82	31	their	their	PRON
ajfa-10197	82	32	annual	annual	ADJ
ajfa-10197	82	33	reports	report	NOUN
ajfa-10197	82	34	information	information	NOUN
ajfa-10197	82	35	on	on	ADP
ajfa-10197	82	36	human	human	ADJ
ajfa-10197	82	37	capital	capital	NOUN
ajfa-10197	82	38	expenditure	expenditure	NOUN
ajfa-10197	82	39	.	.	PUNCT
ajfa-10197	83	1	a	a	DET
ajfa-10197	83	2	minimum	minimum	NOUN
ajfa-10197	83	3	of	of	ADP
ajfa-10197	83	4	five	five	NUM
ajfa-10197	83	5	measures	measure	NOUN
ajfa-10197	83	6	for	for	ADP
ajfa-10197	83	7	each	each	PRON
ajfa-10197	83	8	was	be	AUX
ajfa-10197	83	9	required	require	VERB
ajfa-10197	83	10	and	and	CCONJ
ajfa-10197	83	11	comparison	comparison	NOUN
ajfa-10197	83	12	with	with	ADP
ajfa-10197	83	13	the	the	DET
ajfa-10197	83	14	previous	previous	ADJ
ajfa-10197	83	15	two	two	NUM
ajfa-10197	83	16	years	year	NOUN
ajfa-10197	83	17	must	must	AUX
ajfa-10197	83	18	be	be	AUX
ajfa-10197	83	19	shown	show	VERB
ajfa-10197	83	20	.	.	PUNCT
ajfa-10197	84	1	figure	figure	NOUN
ajfa-10197	84	2	for	for	ADP
ajfa-10197	84	3	investment	investment	NOUN
ajfa-10197	84	4	in	in	ADP
ajfa-10197	84	5	human	human	ADJ
ajfa-10197	84	6	asset	asset	NOUN
ajfa-10197	84	7	must	must	AUX
ajfa-10197	84	8	be	be	AUX
ajfa-10197	84	9	shown	show	VERB
ajfa-10197	84	10	and	and	CCONJ
ajfa-10197	84	11	compared	compare	VERB
ajfa-10197	84	12	with	with	ADP
ajfa-10197	84	13	the	the	DET
ajfa-10197	84	14	previous	previous	ADJ
ajfa-10197	84	15	two	two	NUM
ajfa-10197	84	16	years	year	NOUN
ajfa-10197	84	17	.	.	PUNCT
ajfa-10197	85	1	a	a	DET
ajfa-10197	85	2	narrative	narrative	NOUN
ajfa-10197	85	3	should	should	AUX
ajfa-10197	85	4	accompany	accompany	VERB
ajfa-10197	85	5	each	each	DET
ajfa-10197	85	6	set	set	NOUN
ajfa-10197	85	7	of	of	ADP
ajfa-10197	85	8	figures	figure	NOUN
ajfa-10197	85	9	.	.	PUNCT
ajfa-10197	86	1	information	information	NOUN
ajfa-10197	86	2	for	for	ADP
ajfa-10197	86	3	investors	investor	NOUN
ajfa-10197	86	4	about	about	ADP
ajfa-10197	86	5	human	human	ADJ
ajfa-10197	86	6	capital	capital	NOUN
ajfa-10197	86	7	both	both	CCONJ
ajfa-10197	86	8	current	current	ADJ
ajfa-10197	86	9	and	and	CCONJ
ajfa-10197	86	10	future	future	NOUN
ajfa-10197	86	11	should	should	AUX
ajfa-10197	86	12	occupy	occupy	VERB
ajfa-10197	86	13	at	at	ADV
ajfa-10197	86	14	least	least	ADV
ajfa-10197	86	15	one	one	NUM
ajfa-10197	86	16	third	third	NOUN
ajfa-10197	86	17	of	of	ADP
ajfa-10197	86	18	their	their	PRON
ajfa-10197	86	19	report	report	NOUN
ajfa-10197	86	20	.	.	PUNCT
ajfa-10197	87	1	demos	demos	NOUN
ajfa-10197	87	2	and	and	CCONJ
ajfa-10197	87	3	leadbeater	leadbeater	PROPN
ajfa-10197	87	4	(	(	PUNCT
ajfa-10197	87	5	2009	2009	NUM
ajfa-10197	87	6	)	)	PUNCT
ajfa-10197	87	7	reported	report	VERB
ajfa-10197	87	8	that	that	SCONJ
ajfa-10197	87	9	few	few	ADJ
ajfa-10197	87	10	companies	company	NOUN
ajfa-10197	87	11	in	in	ADP
ajfa-10197	87	12	europe	europe	PROPN
ajfa-10197	87	13	have	have	AUX
ajfa-10197	87	14	measured	measure	VERB
ajfa-10197	87	15	and	and	CCONJ
ajfa-10197	87	16	reported	report	VERB
ajfa-10197	87	17	on	on	ADP
ajfa-10197	87	18	their	their	PRON
ajfa-10197	87	19	human	human	ADJ
ajfa-10197	87	20	capital	capital	NOUN
ajfa-10197	87	21	cost	cost	NOUN
ajfa-10197	87	22	.	.	PUNCT
ajfa-10197	88	1	also	also	ADV
ajfa-10197	88	2	,	,	PUNCT
ajfa-10197	88	3	their	their	PRON
ajfa-10197	88	4	study	study	NOUN
ajfa-10197	88	5	conducted	conduct	VERB
ajfa-10197	88	6	on	on	ADP
ajfa-10197	88	7	companies	company	NOUN
ajfa-10197	88	8	in	in	ADP
ajfa-10197	88	9	the	the	DET
ajfa-10197	88	10	united	united	ADJ
ajfa-10197	88	11	kingdom	kingdom	PROPN
ajfa-10197	88	12	,	,	PUNCT
ajfa-10197	88	13	revealed	reveal	VERB
ajfa-10197	88	14	that	that	SCONJ
ajfa-10197	88	15	methods	method	NOUN
ajfa-10197	88	16	used	use	VERB
ajfa-10197	88	17	to	to	PART
ajfa-10197	88	18	measure	measure	VERB
ajfa-10197	88	19	expenditure	expenditure	NOUN
ajfa-10197	88	20	on	on	ADP
ajfa-10197	88	21	human	human	ADJ
ajfa-10197	88	22	capital	capital	NOUN
ajfa-10197	88	23	depend	depend	VERB
ajfa-10197	88	24	on	on	ADP
ajfa-10197	88	25	which	which	DET
ajfa-10197	88	26	user	user	NOUN
ajfa-10197	88	27	group	group	NOUN
ajfa-10197	88	28	the	the	DET
ajfa-10197	88	29	result	result	NOUN
ajfa-10197	88	30	was	be	AUX
ajfa-10197	88	31	meant	mean	VERB
ajfa-10197	88	32	for	for	ADP
ajfa-10197	88	33	.	.	PUNCT
ajfa-10197	89	1	roslender	roslender	NOUN
ajfa-10197	89	2	and	and	CCONJ
ajfa-10197	89	3	fincham	fincham	PROPN
ajfa-10197	89	4	(	(	PUNCT
ajfa-10197	89	5	2011	2011	NUM
ajfa-10197	89	6	)	)	PUNCT
ajfa-10197	89	7	affirms	affirm	VERB
ajfa-10197	89	8	that	that	SCONJ
ajfa-10197	89	9	few	few	ADJ
ajfa-10197	89	10	companies	company	NOUN
ajfa-10197	89	11	like	like	ADP
ajfa-10197	89	12	bhel	bhel	PROPN
ajfa-10197	89	13	,	,	PUNCT
ajfa-10197	89	14	inlosys	inlosy	NOUN
ajfa-10197	89	15	and	and	CCONJ
ajfa-10197	89	16	reliance	reliance	NOUN
ajfa-10197	89	17	industries	industry	NOUN
ajfa-10197	89	18	in	in	ADP
ajfa-10197	89	19	india	india	PROPN
ajfa-10197	89	20	have	have	AUX
ajfa-10197	89	21	implemented	implement	VERB
ajfa-10197	89	22	accounting	accounting	NOUN
ajfa-10197	89	23	for	for	ADP
ajfa-10197	89	24	human	human	ADJ
ajfa-10197	89	25	capital	capital	NOUN
ajfa-10197	89	26	expenditure	expenditure	NOUN
ajfa-10197	89	27	and	and	CCONJ
ajfa-10197	89	28	some	some	PRON
ajfa-10197	89	29	are	be	AUX
ajfa-10197	89	30	working	work	VERB
ajfa-10197	89	31	on	on	ADP
ajfa-10197	89	32	it	it	PRON
ajfa-10197	89	33	.	.	PUNCT
ajfa-10197	90	1	2.3.1	2.3.1	NUM
ajfa-10197	90	2	relationship	relationship	NOUN
ajfa-10197	90	3	between	between	ADP
ajfa-10197	90	4	human	human	ADJ
ajfa-10197	90	5	capital	capital	NOUN
ajfa-10197	90	6	expenditure	expenditure	NOUN
ajfa-10197	90	7	and	and	CCONJ
ajfa-10197	90	8	corporate	corporate	ADJ
ajfa-10197	90	9	profitability	profitability	NOUN
ajfa-10197	90	10	the	the	DET
ajfa-10197	90	11	relationship	relationship	NOUN
ajfa-10197	90	12	between	between	ADP
ajfa-10197	90	13	human	human	ADJ
ajfa-10197	90	14	capital	capital	NOUN
ajfa-10197	90	15	expenditure	expenditure	NOUN
ajfa-10197	90	16	and	and	CCONJ
ajfa-10197	90	17	corporate	corporate	ADJ
ajfa-10197	90	18	profitability	profitability	NOUN
ajfa-10197	90	19	can	can	AUX
ajfa-10197	90	20	be	be	AUX
ajfa-10197	90	21	assessed	assess	VERB
ajfa-10197	90	22	by	by	ADP
ajfa-10197	90	23	classifying	classify	VERB
ajfa-10197	90	24	the	the	DET
ajfa-10197	90	25	two	two	NUM
ajfa-10197	90	26	variables	variable	NOUN
ajfa-10197	90	27	into	into	ADP
ajfa-10197	90	28	dependent	dependent	ADJ
ajfa-10197	90	29	and	and	CCONJ
ajfa-10197	90	30	independent	independent	ADJ
ajfa-10197	90	31	variables	variable	NOUN
ajfa-10197	90	32	.	.	PUNCT
ajfa-10197	91	1	the	the	DET
ajfa-10197	91	2	human	human	ADJ
ajfa-10197	91	3	capital	capital	NOUN
ajfa-10197	91	4	expenditure	expenditure	NOUN
ajfa-10197	91	5	is	be	AUX
ajfa-10197	91	6	the	the	DET
ajfa-10197	91	7	independent	independent	ADJ
ajfa-10197	91	8	variable	variable	NOUN
ajfa-10197	91	9	while	while	SCONJ
ajfa-10197	91	10	profitability	profitability	NOUN
ajfa-10197	91	11	is	be	AUX
ajfa-10197	91	12	the	the	DET
ajfa-10197	91	13	dependent	dependent	ADJ
ajfa-10197	91	14	variable	variable	NOUN
ajfa-10197	91	15	.	.	PUNCT
ajfa-10197	92	1	the	the	DET
ajfa-10197	92	2	profitability	profitability	NOUN
ajfa-10197	92	3	of	of	ADP
ajfa-10197	92	4	a	a	DET
ajfa-10197	92	5	quoted	quote	VERB
ajfa-10197	92	6	company	company	NOUN
ajfa-10197	92	7	is	be	AUX
ajfa-10197	92	8	a	a	DET
ajfa-10197	92	9	function	function	NOUN
ajfa-10197	92	10	of	of	ADP
ajfa-10197	92	11	its	its	PRON
ajfa-10197	92	12	human	human	ADJ
ajfa-10197	92	13	capital	capital	NOUN
ajfa-10197	92	14	and	and	CCONJ
ajfa-10197	92	15	the	the	DET
ajfa-10197	92	16	quality	quality	NOUN
ajfa-10197	92	17	of	of	ADP
ajfa-10197	92	18	the	the	DET
ajfa-10197	92	19	human	human	ADJ
ajfa-10197	92	20	capital	capital	NOUN
ajfa-10197	92	21	is	be	AUX
ajfa-10197	92	22	also	also	ADV
ajfa-10197	92	23	a	a	DET
ajfa-10197	92	24	function	function	NOUN
ajfa-10197	92	25	of	of	ADP
ajfa-10197	92	26	training	training	NOUN
ajfa-10197	92	27	and	and	CCONJ
ajfa-10197	92	28	development	development	NOUN
ajfa-10197	92	29	(	(	PUNCT
ajfa-10197	92	30	t&d	t&d	PROPN
ajfa-10197	92	31	)	)	PUNCT
ajfa-10197	92	32	which	which	PRON
ajfa-10197	92	33	is	be	AUX
ajfa-10197	92	34	a	a	DET
ajfa-10197	92	35	cost	cost	NOUN
ajfa-10197	92	36	to	to	ADP
ajfa-10197	92	37	the	the	DET
ajfa-10197	92	38	organization	organization	NOUN
ajfa-10197	92	39	.	.	PUNCT
ajfa-10197	93	1	some	some	DET
ajfa-10197	93	2	recent	recent	ADJ
ajfa-10197	93	3	researchers	researcher	NOUN
ajfa-10197	93	4	have	have	AUX
ajfa-10197	93	5	argued	argue	VERB
ajfa-10197	93	6	whether	whether	SCONJ
ajfa-10197	93	7	the	the	DET
ajfa-10197	93	8	human	human	ADJ
ajfa-10197	93	9	capital	capital	NOUN
ajfa-10197	93	10	cost	cost	NOUN
ajfa-10197	93	11	and	and	CCONJ
ajfa-10197	93	12	profitability	profitability	NOUN
ajfa-10197	93	13	of	of	ADP
ajfa-10197	93	14	quoted	quote	VERB
ajfa-10197	93	15	companies	company	NOUN
ajfa-10197	93	16	are	be	AUX
ajfa-10197	93	17	of	of	ADP
ajfa-10197	93	18	positive	positive	ADJ
ajfa-10197	93	19	or	or	CCONJ
ajfa-10197	93	20	negative	negative	ADJ
ajfa-10197	93	21	relationship	relationship	NOUN
ajfa-10197	93	22	.	.	PUNCT
ajfa-10197	94	1	maimuna	maimuna	PROPN
ajfa-10197	94	2	(	(	PUNCT
ajfa-10197	94	3	2009	2009	NUM
ajfa-10197	94	4	)	)	PUNCT
ajfa-10197	94	5	analysed	analyse	VERB
ajfa-10197	94	6	the	the	DET
ajfa-10197	94	7	positive	positive	ADJ
ajfa-10197	94	8	relationship	relationship	NOUN
ajfa-10197	94	9	between	between	ADP
ajfa-10197	94	10	human	human	ADJ
ajfa-10197	94	11	capital	capital	NOUN
ajfa-10197	94	12	expenditure	expenditure	NOUN
ajfa-10197	94	13	and	and	CCONJ
ajfa-10197	94	14	profitability	profitability	NOUN
ajfa-10197	94	15	in	in	ADP
ajfa-10197	94	16	that	that	DET
ajfa-10197	94	17	expenditure	expenditure	NOUN
ajfa-10197	94	18	on	on	ADP
ajfa-10197	94	19	education	education	NOUN
ajfa-10197	94	20	,	,	PUNCT
ajfa-10197	94	21	training	training	NOUN
ajfa-10197	94	22	and	and	CCONJ
ajfa-10197	94	23	development	development	NOUN
ajfa-10197	94	24	increased	increase	VERB
ajfa-10197	94	25	productivity	productivity	NOUN
ajfa-10197	94	26	over	over	ADP
ajfa-10197	94	27	twice	twice	DET
ajfa-10197	94	28	the	the	DET
ajfa-10197	94	29	size	size	NOUN
ajfa-10197	94	30	of	of	ADP
ajfa-10197	94	31	the	the	DET
ajfa-10197	94	32	wage	wage	NOUN
ajfa-10197	94	33	increase	increase	NOUN
ajfa-10197	94	34	of	of	ADP
ajfa-10197	94	35	the	the	DET
ajfa-10197	94	36	trainee	trainee	NOUN
ajfa-10197	94	37	.	.	PUNCT
ajfa-10197	95	1	this	this	PRON
ajfa-10197	95	2	is	be	AUX
ajfa-10197	95	3	because	because	SCONJ
ajfa-10197	95	4	not	not	PART
ajfa-10197	95	5	all	all	DET
ajfa-10197	95	6	productivity	productivity	NOUN
ajfa-10197	95	7	gain	gain	NOUN
ajfa-10197	95	8	brought	bring	VERB
ajfa-10197	95	9	asian	asian	ADJ
ajfa-10197	95	10	journal	journal	NOUN
ajfa-10197	95	11	of	of	ADP
ajfa-10197	95	12	finance	finance	PROPN
ajfa-10197	95	13	&	&	CCONJ
ajfa-10197	95	14	accounting	accounting	PROPN
ajfa-10197	95	15	issn	issn	PROPN
ajfa-10197	95	16	1946	1946	NUM
ajfa-10197	95	17	-	-	PUNCT
ajfa-10197	95	18	052x	052x	PROPN
ajfa-10197	95	19	2016	2016	NUM
ajfa-10197	95	20	,	,	PUNCT
ajfa-10197	95	21	vol	vol	NOUN
ajfa-10197	95	22	.	.	PROPN
ajfa-10197	95	23	8	8	NUM
ajfa-10197	95	24	,	,	PUNCT
ajfa-10197	95	25	no	no	INTJ
ajfa-10197	95	26	.	.	NOUN
ajfa-10197	95	27	2	2	NUM
ajfa-10197	95	28	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-10197	95	29	161	161	NUM
ajfa-10197	95	30	about	about	ADP
ajfa-10197	95	31	by	by	ADP
ajfa-10197	95	32	training	training	NOUN
ajfa-10197	95	33	is	be	AUX
ajfa-10197	95	34	compensated	compensate	VERB
ajfa-10197	95	35	by	by	ADP
ajfa-10197	95	36	increase	increase	NOUN
ajfa-10197	95	37	in	in	ADP
ajfa-10197	95	38	individual	individual	ADJ
ajfa-10197	95	39	remuneration	remuneration	NOUN
ajfa-10197	95	40	thereby	thereby	ADV
ajfa-10197	95	41	making	make	VERB
ajfa-10197	95	42	such	such	ADJ
ajfa-10197	95	43	investment	investment	NOUN
ajfa-10197	95	44	remains	remain	VERB
ajfa-10197	95	45	profitable	profitable	ADJ
ajfa-10197	95	46	for	for	ADP
ajfa-10197	95	47	organizations	organization	NOUN
ajfa-10197	95	48	.	.	PUNCT
ajfa-10197	96	1	gene	gene	NOUN
ajfa-10197	96	2	(	(	PUNCT
ajfa-10197	96	3	2008	2008	NUM
ajfa-10197	96	4	)	)	PUNCT
ajfa-10197	96	5	,	,	PUNCT
ajfa-10197	96	6	a	a	DET
ajfa-10197	96	7	chief	chief	ADJ
ajfa-10197	96	8	executive	executive	ADJ
ajfa-10197	96	9	officer	officer	NOUN
ajfa-10197	96	10	of	of	ADP
ajfa-10197	96	11	capital	capital	NOUN
ajfa-10197	96	12	analytics	analytic	NOUN
ajfa-10197	96	13	consulting	consulting	NOUN
ajfa-10197	96	14	firm	firm	NOUN
ajfa-10197	96	15	based	base	VERB
ajfa-10197	96	16	in	in	ADP
ajfa-10197	96	17	north	north	PROPN
ajfa-10197	96	18	carolina	carolina	PROPN
ajfa-10197	96	19	,	,	PUNCT
ajfa-10197	96	20	united	united	PROPN
ajfa-10197	96	21	state	state	PROPN
ajfa-10197	96	22	of	of	ADP
ajfa-10197	96	23	america	america	PROPN
ajfa-10197	96	24	(	(	PUNCT
ajfa-10197	96	25	usa	usa	PROPN
ajfa-10197	96	26	)	)	PUNCT
ajfa-10197	96	27	gave	give	VERB
ajfa-10197	96	28	analyses	analysis	NOUN
ajfa-10197	96	29	of	of	ADP
ajfa-10197	96	30	conagra	conagra	PROPN
ajfa-10197	96	31	foods	foods	PROPN
ajfa-10197	96	32	inc	inc	PROPN
ajfa-10197	96	33	.	.	PROPN
ajfa-10197	96	34	based	base	VERB
ajfa-10197	96	35	in	in	ADP
ajfa-10197	96	36	the	the	DET
ajfa-10197	96	37	united	united	PROPN
ajfa-10197	96	38	states	states	PROPN
ajfa-10197	96	39	of	of	ADP
ajfa-10197	96	40	america	america	PROPN
ajfa-10197	96	41	.	.	PUNCT
ajfa-10197	97	1	he	he	PRON
ajfa-10197	97	2	emphasized	emphasize	VERB
ajfa-10197	97	3	the	the	DET
ajfa-10197	97	4	positive	positive	ADJ
ajfa-10197	97	5	impact	impact	NOUN
ajfa-10197	97	6	of	of	ADP
ajfa-10197	97	7	a	a	DET
ajfa-10197	97	8	new	new	ADJ
ajfa-10197	97	9	leadership	leadership	NOUN
ajfa-10197	97	10	initiative	initiative	NOUN
ajfa-10197	97	11	by	by	ADP
ajfa-10197	97	12	studying	study	VERB
ajfa-10197	97	13	the	the	DET
ajfa-10197	97	14	overall	overall	ADJ
ajfa-10197	97	15	twelve	twelve	NUM
ajfa-10197	97	16	months	month	NOUN
ajfa-10197	97	17	turnover	turnover	NOUN
ajfa-10197	97	18	of	of	ADP
ajfa-10197	97	19	supervisors	supervisor	NOUN
ajfa-10197	97	20	that	that	PRON
ajfa-10197	97	21	underwent	undergo	VERB
ajfa-10197	97	22	training	training	NOUN
ajfa-10197	97	23	which	which	PRON
ajfa-10197	97	24	translated	translate	VERB
ajfa-10197	97	25	to	to	ADP
ajfa-10197	97	26	a	a	DET
ajfa-10197	97	27	saving	saving	NOUN
ajfa-10197	97	28	of	of	ADP
ajfa-10197	97	29	$	$	SYM
ajfa-10197	97	30	2.3	2.3	NUM
ajfa-10197	97	31	million	million	NUM
ajfa-10197	97	32	in	in	ADP
ajfa-10197	97	33	the	the	DET
ajfa-10197	97	34	first	first	ADJ
ajfa-10197	97	35	year	year	NOUN
ajfa-10197	97	36	of	of	ADP
ajfa-10197	97	37	new	new	ADJ
ajfa-10197	97	38	leadership	leadership	NOUN
ajfa-10197	97	39	initiative	initiative	NOUN
ajfa-10197	97	40	.	.	PUNCT
ajfa-10197	98	1	he	he	PRON
ajfa-10197	98	2	further	far	ADV
ajfa-10197	98	3	explained	explain	VERB
ajfa-10197	98	4	how	how	SCONJ
ajfa-10197	98	5	training	training	NOUN
ajfa-10197	98	6	also	also	ADV
ajfa-10197	98	7	increased	increase	VERB
ajfa-10197	98	8	audit	audit	NOUN
ajfa-10197	98	9	scores	score	NOUN
ajfa-10197	98	10	at	at	ADP
ajfa-10197	98	11	the	the	DET
ajfa-10197	98	12	company	company	NOUN
ajfa-10197	98	13	’s	’s	PART
ajfa-10197	98	14	smaller	small	ADJ
ajfa-10197	98	15	plant	plant	NOUN
ajfa-10197	98	16	to	to	ADP
ajfa-10197	98	17	8.9	8.9	NUM
ajfa-10197	98	18	up	up	ADP
ajfa-10197	98	19	from	from	ADP
ajfa-10197	98	20	7.3	7.3	NUM
ajfa-10197	98	21	on	on	ADP
ajfa-10197	98	22	a	a	DET
ajfa-10197	98	23	scale	scale	NOUN
ajfa-10197	98	24	of	of	ADP
ajfa-10197	98	25	10	10	NUM
ajfa-10197	98	26	.	.	PUNCT
ajfa-10197	99	1	some	some	DET
ajfa-10197	99	2	recent	recent	ADJ
ajfa-10197	99	3	researchers	researcher	NOUN
ajfa-10197	99	4	,	,	PUNCT
ajfa-10197	99	5	salman	salman	NOUN
ajfa-10197	99	6	and	and	CCONJ
ajfa-10197	99	7	tayib	tayib	NOUN
ajfa-10197	99	8	(	(	PUNCT
ajfa-10197	99	9	2013	2013	NUM
ajfa-10197	99	10	)	)	PUNCT
ajfa-10197	99	11	examined	examine	VERB
ajfa-10197	99	12	the	the	DET
ajfa-10197	99	13	interaction	interaction	NOUN
ajfa-10197	99	14	between	between	ADP
ajfa-10197	99	15	expenditure	expenditure	NOUN
ajfa-10197	99	16	on	on	ADP
ajfa-10197	99	17	human	human	ADJ
ajfa-10197	99	18	capital	capital	NOUN
ajfa-10197	99	19	and	and	CCONJ
ajfa-10197	99	20	financial	financial	ADJ
ajfa-10197	99	21	performance	performance	NOUN
ajfa-10197	99	22	of	of	ADP
ajfa-10197	99	23	50	50	NUM
ajfa-10197	99	24	public	public	ADJ
ajfa-10197	99	25	listed	list	VERB
ajfa-10197	99	26	companies	company	NOUN
ajfa-10197	99	27	in	in	ADP
ajfa-10197	99	28	nigeria	nigeria	PROPN
ajfa-10197	99	29	and	and	CCONJ
ajfa-10197	99	30	provide	provide	VERB
ajfa-10197	99	31	evidence	evidence	NOUN
ajfa-10197	99	32	of	of	ADP
ajfa-10197	99	33	interaction	interaction	NOUN
ajfa-10197	99	34	between	between	ADP
ajfa-10197	99	35	the	the	DET
ajfa-10197	99	36	two	two	NUM
ajfa-10197	99	37	variables	variable	NOUN
ajfa-10197	99	38	which	which	PRON
ajfa-10197	99	39	further	far	ADV
ajfa-10197	99	40	revealed	reveal	VERB
ajfa-10197	99	41	that	that	SCONJ
ajfa-10197	99	42	expenditure	expenditure	NOUN
ajfa-10197	99	43	on	on	ADP
ajfa-10197	99	44	human	human	ADJ
ajfa-10197	99	45	capital	capital	NOUN
ajfa-10197	99	46	influence	influence	NOUN
ajfa-10197	99	47	performance	performance	NOUN
ajfa-10197	99	48	of	of	ADP
ajfa-10197	99	49	the	the	DET
ajfa-10197	99	50	sampled	sample	VERB
ajfa-10197	99	51	companies	company	NOUN
ajfa-10197	99	52	positively	positively	ADV
ajfa-10197	99	53	.	.	PUNCT
ajfa-10197	100	1	ahangar	ahangar	PROPN
ajfa-10197	100	2	(	(	PUNCT
ajfa-10197	100	3	2011	2011	NUM
ajfa-10197	100	4	)	)	PUNCT
ajfa-10197	100	5	and	and	CCONJ
ajfa-10197	100	6	okwy	okwy	VERB
ajfa-10197	100	7	and	and	CCONJ
ajfa-10197	100	8	christopher	christopher	PROPN
ajfa-10197	100	9	(	(	PUNCT
ajfa-10197	100	10	2010	2010	NUM
ajfa-10197	100	11	)	)	PUNCT
ajfa-10197	100	12	found	find	VERB
ajfa-10197	100	13	human	human	ADJ
ajfa-10197	100	14	capital	capital	NOUN
ajfa-10197	100	15	to	to	PART
ajfa-10197	100	16	be	be	AUX
ajfa-10197	100	17	relevant	relevant	ADJ
ajfa-10197	100	18	in	in	ADP
ajfa-10197	100	19	both	both	DET
ajfa-10197	100	20	companies	company	NOUN
ajfa-10197	100	21	financial	financial	ADJ
ajfa-10197	100	22	performance	performance	NOUN
ajfa-10197	100	23	and	and	CCONJ
ajfa-10197	100	24	future	future	ADJ
ajfa-10197	100	25	benefits	benefit	NOUN
ajfa-10197	100	26	using	use	VERB
ajfa-10197	100	27	cost	cost	NOUN
ajfa-10197	100	28	models	model	NOUN
ajfa-10197	100	29	and	and	CCONJ
ajfa-10197	100	30	economic	economic	ADJ
ajfa-10197	100	31	approaches	approach	NOUN
ajfa-10197	100	32	.	.	PUNCT
ajfa-10197	101	1	however	however	ADV
ajfa-10197	101	2	,	,	PUNCT
ajfa-10197	101	3	shrader	shrader	PROPN
ajfa-10197	101	4	and	and	CCONJ
ajfa-10197	101	5	siegal	siegal	PROPN
ajfa-10197	101	6	(	(	PUNCT
ajfa-10197	101	7	2007	2007	NUM
ajfa-10197	101	8	)	)	PUNCT
ajfa-10197	101	9	remarked	remark	VERB
ajfa-10197	101	10	that	that	SCONJ
ajfa-10197	101	11	human	human	ADJ
ajfa-10197	101	12	capital	capital	NOUN
ajfa-10197	101	13	concept	concept	NOUN
ajfa-10197	101	14	are	be	AUX
ajfa-10197	101	15	like	like	ADP
ajfa-10197	101	16	other	other	ADJ
ajfa-10197	101	17	assets	asset	NOUN
ajfa-10197	101	18	since	since	SCONJ
ajfa-10197	101	19	they	they	PRON
ajfa-10197	101	20	are	be	AUX
ajfa-10197	101	21	acquired	acquire	VERB
ajfa-10197	101	22	to	to	PART
ajfa-10197	101	23	generate	generate	VERB
ajfa-10197	101	24	future	future	ADJ
ajfa-10197	101	25	profits	profit	NOUN
ajfa-10197	101	26	,	,	PUNCT
ajfa-10197	101	27	hence	hence	ADV
ajfa-10197	101	28	they	they	PRON
ajfa-10197	101	29	should	should	AUX
ajfa-10197	101	30	be	be	AUX
ajfa-10197	101	31	treated	treat	VERB
ajfa-10197	101	32	as	as	ADP
ajfa-10197	101	33	other	other	ADJ
ajfa-10197	101	34	assets	asset	NOUN
ajfa-10197	101	35	and	and	CCONJ
ajfa-10197	101	36	be	be	AUX
ajfa-10197	101	37	considered	consider	VERB
ajfa-10197	101	38	when	when	SCONJ
ajfa-10197	101	39	valuing	value	VERB
ajfa-10197	101	40	a	a	DET
ajfa-10197	101	41	company	company	NOUN
ajfa-10197	101	42	by	by	ADP
ajfa-10197	101	43	capitalizing	capitalize	VERB
ajfa-10197	101	44	them	they	PRON
ajfa-10197	101	45	instead	instead	ADV
ajfa-10197	101	46	of	of	ADP
ajfa-10197	101	47	expensing	expense	VERB
ajfa-10197	101	48	them	they	PRON
ajfa-10197	101	49	in	in	ADP
ajfa-10197	101	50	the	the	DET
ajfa-10197	101	51	current	current	ADJ
ajfa-10197	101	52	period	period	NOUN
ajfa-10197	101	53	.	.	PUNCT
ajfa-10197	102	1	they	they	PRON
ajfa-10197	102	2	maintained	maintain	VERB
ajfa-10197	102	3	that	that	SCONJ
ajfa-10197	102	4	there	there	PRON
ajfa-10197	102	5	is	be	VERB
ajfa-10197	102	6	the	the	DET
ajfa-10197	102	7	need	need	NOUN
ajfa-10197	102	8	for	for	SCONJ
ajfa-10197	102	9	companies	company	NOUN
ajfa-10197	102	10	to	to	PART
ajfa-10197	102	11	disaggregate	disaggregate	VERB
ajfa-10197	102	12	human	human	ADJ
ajfa-10197	102	13	capital	capital	NOUN
ajfa-10197	102	14	cost	cost	NOUN
ajfa-10197	102	15	as	as	ADP
ajfa-10197	102	16	revenue	revenue	NOUN
ajfa-10197	102	17	and	and	CCONJ
ajfa-10197	102	18	capital	capital	NOUN
ajfa-10197	102	19	cost	cost	NOUN
ajfa-10197	102	20	and	and	CCONJ
ajfa-10197	102	21	report	report	VERB
ajfa-10197	102	22	it	it	PRON
ajfa-10197	102	23	with	with	ADP
ajfa-10197	102	24	other	other	ADJ
ajfa-10197	102	25	assets	asset	NOUN
ajfa-10197	102	26	despite	despite	SCONJ
ajfa-10197	102	27	the	the	DET
ajfa-10197	102	28	difficulty	difficulty	NOUN
ajfa-10197	102	29	in	in	ADP
ajfa-10197	102	30	quantifying	quantify	VERB
ajfa-10197	102	31	the	the	DET
ajfa-10197	102	32	value	value	NOUN
ajfa-10197	102	33	,	,	PUNCT
ajfa-10197	102	34	expertise	expertise	NOUN
ajfa-10197	102	35	knowledge	knowledge	NOUN
ajfa-10197	102	36	,	,	PUNCT
ajfa-10197	102	37	skills	skill	NOUN
ajfa-10197	102	38	and	and	CCONJ
ajfa-10197	102	39	competences	competence	NOUN
ajfa-10197	102	40	of	of	ADP
ajfa-10197	102	41	human	human	ADJ
ajfa-10197	102	42	capital	capital	NOUN
ajfa-10197	102	43	.	.	PUNCT
ajfa-10197	103	1	the	the	DET
ajfa-10197	103	2	constraint	constraint	NOUN
ajfa-10197	103	3	of	of	ADP
ajfa-10197	103	4	separating	separate	VERB
ajfa-10197	103	5	the	the	DET
ajfa-10197	103	6	cost	cost	NOUN
ajfa-10197	103	7	relating	relate	VERB
ajfa-10197	103	8	to	to	ADP
ajfa-10197	103	9	human	human	ADJ
ajfa-10197	103	10	capital	capital	NOUN
ajfa-10197	103	11	into	into	ADP
ajfa-10197	103	12	its	its	PRON
ajfa-10197	103	13	revenue	revenue	NOUN
ajfa-10197	103	14	and	and	CCONJ
ajfa-10197	103	15	capital	capital	NOUN
ajfa-10197	103	16	expenditure	expenditure	NOUN
ajfa-10197	103	17	element	element	NOUN
ajfa-10197	103	18	was	be	AUX
ajfa-10197	103	19	also	also	ADV
ajfa-10197	103	20	noted	note	VERB
ajfa-10197	103	21	.	.	PUNCT
ajfa-10197	104	1	this	this	PRON
ajfa-10197	104	2	is	be	AUX
ajfa-10197	104	3	because	because	SCONJ
ajfa-10197	104	4	it	it	PRON
ajfa-10197	104	5	will	will	AUX
ajfa-10197	104	6	in	in	ADP
ajfa-10197	104	7	not	not	PART
ajfa-10197	104	8	measure	measure	VERB
ajfa-10197	104	9	increase	increase	VERB
ajfa-10197	104	10	profitability	profitability	NOUN
ajfa-10197	104	11	,	,	PUNCT
ajfa-10197	104	12	net	net	ADJ
ajfa-10197	104	13	worth	worth	NOUN
ajfa-10197	104	14	and	and	CCONJ
ajfa-10197	104	15	market	market	NOUN
ajfa-10197	104	16	value	value	NOUN
ajfa-10197	104	17	.	.	PUNCT
ajfa-10197	105	1	chang	chang	PROPN
ajfa-10197	105	2	and	and	CCONJ
ajfa-10197	105	3	hseih	hseih	PROPN
ajfa-10197	105	4	(	(	PUNCT
ajfa-10197	105	5	2011	2011	NUM
ajfa-10197	105	6	)	)	PUNCT
ajfa-10197	105	7	using	use	VERB
ajfa-10197	105	8	the	the	DET
ajfa-10197	105	9	value	value	NOUN
ajfa-10197	105	10	added	add	VERB
ajfa-10197	105	11	intellectual	intellectual	ADJ
ajfa-10197	105	12	co	co	ADJ
ajfa-10197	105	13	-	-	ADJ
ajfa-10197	105	14	efficient	efficient	ADJ
ajfa-10197	105	15	model(vaicm	model(vaicm	PROPN
ajfa-10197	105	16	)	)	PUNCT
ajfa-10197	105	17	found	find	VERB
ajfa-10197	105	18	expenditure	expenditure	NOUN
ajfa-10197	105	19	on	on	ADP
ajfa-10197	105	20	human	human	ADJ
ajfa-10197	105	21	capital	capital	NOUN
ajfa-10197	105	22	to	to	PART
ajfa-10197	105	23	have	have	VERB
ajfa-10197	105	24	strong	strong	ADJ
ajfa-10197	105	25	correlation	correlation	NOUN
ajfa-10197	105	26	in	in	ADP
ajfa-10197	105	27	both	both	PRON
ajfa-10197	105	28	company	company	NOUN
ajfa-10197	105	29	performance	performance	NOUN
ajfa-10197	105	30	and	and	CCONJ
ajfa-10197	105	31	market	market	NOUN
ajfa-10197	105	32	capitalisation	capitalisation	NOUN
ajfa-10197	105	33	of	of	ADP
ajfa-10197	105	34	the	the	DET
ajfa-10197	105	35	companies	company	NOUN
ajfa-10197	105	36	selected	select	VERB
ajfa-10197	105	37	for	for	ADP
ajfa-10197	105	38	the	the	DET
ajfa-10197	105	39	study	study	NOUN
ajfa-10197	105	40	in	in	ADP
ajfa-10197	105	41	china	china	PROPN
ajfa-10197	105	42	.	.	PUNCT
ajfa-10197	106	1	temitope	temitope	NOUN
ajfa-10197	106	2	and	and	CCONJ
ajfa-10197	106	3	abdulbakar	abdulbakar	PROPN
ajfa-10197	106	4	(	(	PUNCT
ajfa-10197	106	5	2014	2014	NUM
ajfa-10197	106	6	)	)	PUNCT
ajfa-10197	106	7	in	in	ADP
ajfa-10197	106	8	their	their	PRON
ajfa-10197	106	9	studies	study	NOUN
ajfa-10197	106	10	provided	provide	VERB
ajfa-10197	106	11	empirical	empirical	ADJ
ajfa-10197	106	12	evidence	evidence	NOUN
ajfa-10197	106	13	of	of	ADP
ajfa-10197	106	14	significant	significant	ADJ
ajfa-10197	106	15	relationship	relationship	NOUN
ajfa-10197	106	16	between	between	ADP
ajfa-10197	106	17	the	the	DET
ajfa-10197	106	18	human	human	ADJ
ajfa-10197	106	19	capital	capital	NOUN
ajfa-10197	106	20	and	and	CCONJ
ajfa-10197	106	21	profitability	profitability	NOUN
ajfa-10197	106	22	of	of	ADP
ajfa-10197	106	23	some	some	PRON
ajfa-10197	106	24	of	of	ADP
ajfa-10197	106	25	the	the	DET
ajfa-10197	106	26	sampled	sample	VERB
ajfa-10197	106	27	nigerian	nigerian	ADJ
ajfa-10197	106	28	companies	company	NOUN
ajfa-10197	106	29	on	on	ADP
ajfa-10197	106	30	which	which	PRON
ajfa-10197	106	31	the	the	DET
ajfa-10197	106	32	studies	study	NOUN
ajfa-10197	106	33	were	be	AUX
ajfa-10197	106	34	conducted	conduct	VERB
ajfa-10197	106	35	.	.	PUNCT
ajfa-10197	107	1	on	on	ADP
ajfa-10197	107	2	the	the	DET
ajfa-10197	107	3	other	other	ADJ
ajfa-10197	107	4	hand	hand	NOUN
ajfa-10197	107	5	,	,	PUNCT
ajfa-10197	107	6	they	they	PRON
ajfa-10197	107	7	found	find	VERB
ajfa-10197	107	8	some	some	DET
ajfa-10197	107	9	nigerian	nigerian	ADJ
ajfa-10197	107	10	sampled	sample	VERB
ajfa-10197	107	11	companies	company	NOUN
ajfa-10197	107	12	having	have	VERB
ajfa-10197	107	13	no	no	DET
ajfa-10197	107	14	or	or	CCONJ
ajfa-10197	107	15	weak	weak	ADJ
ajfa-10197	107	16	correlation	correlation	NOUN
ajfa-10197	107	17	between	between	ADP
ajfa-10197	107	18	the	the	DET
ajfa-10197	107	19	two	two	NUM
ajfa-10197	107	20	variables	variable	NOUN
ajfa-10197	107	21	.	.	PUNCT
ajfa-10197	108	1	2.3.2	2.3.2	NUM
ajfa-10197	108	2	classification	classification	NOUN
ajfa-10197	108	3	of	of	ADP
ajfa-10197	108	4	human	human	ADJ
ajfa-10197	108	5	capital	capital	NOUN
ajfa-10197	108	6	expenditure	expenditure	NOUN
ajfa-10197	108	7	and	and	CCONJ
ajfa-10197	108	8	its	its	PRON
ajfa-10197	108	9	effect	effect	NOUN
ajfa-10197	108	10	on	on	ADP
ajfa-10197	108	11	profitability	profitability	NOUN
ajfa-10197	108	12	of	of	ADP
ajfa-10197	108	13	quoted	quote	VERB
ajfa-10197	108	14	manufacturing	manufacturing	NOUN
ajfa-10197	108	15	companies	company	NOUN
ajfa-10197	108	16	in	in	ADP
ajfa-10197	108	17	nigeria	nigeria	PROPN
ajfa-10197	108	18	classifying	classify	VERB
ajfa-10197	108	19	human	human	ADJ
ajfa-10197	108	20	capital	capital	NOUN
ajfa-10197	108	21	expenditure	expenditure	NOUN
ajfa-10197	108	22	in	in	ADP
ajfa-10197	108	23	quoted	quote	VERB
ajfa-10197	108	24	manufacturing	manufacturing	NOUN
ajfa-10197	108	25	companies	company	NOUN
ajfa-10197	108	26	seems	seem	VERB
ajfa-10197	108	27	to	to	PART
ajfa-10197	108	28	have	have	VERB
ajfa-10197	108	29	significant	significant	ADJ
ajfa-10197	108	30	effect	effect	NOUN
ajfa-10197	108	31	on	on	ADP
ajfa-10197	108	32	their	their	PRON
ajfa-10197	108	33	profitability	profitability	NOUN
ajfa-10197	108	34	.	.	PUNCT
ajfa-10197	109	1	these	these	PRON
ajfa-10197	109	2	can	can	AUX
ajfa-10197	109	3	be	be	AUX
ajfa-10197	109	4	analysed	analyse	VERB
ajfa-10197	109	5	from	from	ADP
ajfa-10197	109	6	the	the	DET
ajfa-10197	109	7	short	short	ADJ
ajfa-10197	109	8	run	run	NOUN
ajfa-10197	109	9	effect	effect	NOUN
ajfa-10197	109	10	and	and	CCONJ
ajfa-10197	109	11	the	the	DET
ajfa-10197	109	12	long	long	ADJ
ajfa-10197	109	13	run	run	NOUN
ajfa-10197	109	14	effect	effect	NOUN
ajfa-10197	109	15	.	.	PUNCT
ajfa-10197	110	1	onafaluyo	onafaluyo	ADJ
ajfa-10197	110	2	,	,	PUNCT
ajfa-10197	110	3	eke	eke	ADJ
ajfa-10197	110	4	and	and	CCONJ
ajfa-10197	110	5	akinlabi	akinlabi	NOUN
ajfa-10197	110	6	(	(	PUNCT
ajfa-10197	110	7	2011	2011	NUM
ajfa-10197	110	8	)	)	PUNCT
ajfa-10197	110	9	cited	cite	VERB
ajfa-10197	110	10	in	in	ADP
ajfa-10197	110	11	anuonye	anuonye	PROPN
ajfa-10197	110	12	(	(	PUNCT
ajfa-10197	110	13	2015	2015	NUM
ajfa-10197	110	14	)	)	PUNCT
ajfa-10197	110	15	restate	restate	VERB
ajfa-10197	110	16	the	the	DET
ajfa-10197	110	17	short	short	ADJ
ajfa-10197	110	18	run	run	NOUN
ajfa-10197	110	19	and	and	CCONJ
ajfa-10197	110	20	long	long	ADJ
ajfa-10197	110	21	run	run	NOUN
ajfa-10197	110	22	effect	effect	NOUN
ajfa-10197	110	23	of	of	ADP
ajfa-10197	110	24	classifying	classify	VERB
ajfa-10197	110	25	human	human	ADJ
ajfa-10197	110	26	capital	capital	NOUN
ajfa-10197	110	27	expenditure	expenditure	NOUN
ajfa-10197	110	28	.	.	PUNCT
ajfa-10197	111	1	looking	look	VERB
ajfa-10197	111	2	at	at	ADP
ajfa-10197	111	3	the	the	DET
ajfa-10197	111	4	short	short	ADJ
ajfa-10197	111	5	run	run	NOUN
ajfa-10197	111	6	effect	effect	NOUN
ajfa-10197	111	7	,	,	PUNCT
ajfa-10197	111	8	if	if	SCONJ
ajfa-10197	111	9	an	an	DET
ajfa-10197	111	10	organization	organization	NOUN
ajfa-10197	111	11	is	be	AUX
ajfa-10197	111	12	starting	start	VERB
ajfa-10197	111	13	operation	operation	NOUN
ajfa-10197	111	14	newly	newly	ADV
ajfa-10197	111	15	,	,	PUNCT
ajfa-10197	111	16	the	the	DET
ajfa-10197	111	17	cost	cost	NOUN
ajfa-10197	111	18	incurred	incur	VERB
ajfa-10197	111	19	to	to	ADP
ajfa-10197	111	20	procure	procure	NOUN
ajfa-10197	111	21	staff	staff	NOUN
ajfa-10197	111	22	,	,	PUNCT
ajfa-10197	111	23	train	train	VERB
ajfa-10197	111	24	them	they	PRON
ajfa-10197	111	25	and	and	CCONJ
ajfa-10197	111	26	pay	pay	VERB
ajfa-10197	111	27	their	their	PRON
ajfa-10197	111	28	salaries	salary	NOUN
ajfa-10197	111	29	may	may	AUX
ajfa-10197	111	30	not	not	PART
ajfa-10197	111	31	initially	initially	ADV
ajfa-10197	111	32	translate	translate	VERB
ajfa-10197	111	33	to	to	PART
ajfa-10197	111	34	profit	profit	VERB
ajfa-10197	111	35	.	.	PUNCT
ajfa-10197	112	1	in	in	ADP
ajfa-10197	112	2	fact	fact	NOUN
ajfa-10197	112	3	,	,	PUNCT
ajfa-10197	112	4	it	it	PRON
ajfa-10197	112	5	may	may	AUX
ajfa-10197	112	6	end	end	VERB
ajfa-10197	112	7	up	up	ADP
ajfa-10197	112	8	with	with	ADP
ajfa-10197	112	9	the	the	DET
ajfa-10197	112	10	organization	organization	NOUN
ajfa-10197	112	11	incurring	incur	VERB
ajfa-10197	112	12	losses	loss	NOUN
ajfa-10197	112	13	all	all	PRON
ajfa-10197	112	14	because	because	SCONJ
ajfa-10197	112	15	there	there	PRON
ajfa-10197	112	16	is	be	VERB
ajfa-10197	112	17	tendency	tendency	NOUN
ajfa-10197	112	18	of	of	ADP
ajfa-10197	112	19	using	use	VERB
ajfa-10197	112	20	up	up	ADP
ajfa-10197	112	21	more	more	ADJ
ajfa-10197	112	22	cash	cash	NOUN
ajfa-10197	112	23	than	than	SCONJ
ajfa-10197	112	24	they	they	PRON
ajfa-10197	112	25	earn	earn	VERB
ajfa-10197	112	26	.	.	PUNCT
ajfa-10197	113	1	but	but	CCONJ
ajfa-10197	113	2	the	the	DET
ajfa-10197	113	3	long	long	ADJ
ajfa-10197	113	4	run	run	NOUN
ajfa-10197	113	5	effect	effect	NOUN
ajfa-10197	113	6	on	on	ADP
ajfa-10197	113	7	the	the	DET
ajfa-10197	113	8	other	other	ADJ
ajfa-10197	113	9	hand	hand	NOUN
ajfa-10197	113	10	,	,	PUNCT
ajfa-10197	113	11	start	start	VERB
ajfa-10197	113	12	showing	show	VERB
ajfa-10197	113	13	as	as	SCONJ
ajfa-10197	113	14	the	the	DET
ajfa-10197	113	15	organisation	organisation	NOUN
ajfa-10197	113	16	is	be	AUX
ajfa-10197	113	17	growing	grow	VERB
ajfa-10197	113	18	and	and	CCONJ
ajfa-10197	113	19	having	have	VERB
ajfa-10197	113	20	competitive	competitive	ADJ
ajfa-10197	113	21	advantage	advantage	NOUN
ajfa-10197	113	22	over	over	ADP
ajfa-10197	113	23	others	other	NOUN
ajfa-10197	113	24	which	which	PRON
ajfa-10197	113	25	can	can	AUX
ajfa-10197	113	26	be	be	AUX
ajfa-10197	113	27	through	through	ADP
ajfa-10197	113	28	cost	cost	NOUN
ajfa-10197	113	29	leadership	leadership	NOUN
ajfa-10197	113	30	or	or	CCONJ
ajfa-10197	113	31	differentiation	differentiation	NOUN
ajfa-10197	113	32	.	.	PUNCT
ajfa-10197	114	1	cost	cost	NOUN
ajfa-10197	114	2	leadership	leadership	NOUN
ajfa-10197	114	3	is	be	AUX
ajfa-10197	114	4	when	when	SCONJ
ajfa-10197	114	5	organization	organization	NOUN
ajfa-10197	114	6	reduces	reduce	VERB
ajfa-10197	114	7	its	its	PRON
ajfa-10197	114	8	cost	cost	NOUN
ajfa-10197	114	9	to	to	PART
ajfa-10197	114	10	ensure	ensure	VERB
ajfa-10197	114	11	that	that	SCONJ
ajfa-10197	114	12	it	it	PRON
ajfa-10197	114	13	asian	asian	ADJ
ajfa-10197	114	14	journal	journal	NOUN
ajfa-10197	114	15	of	of	ADP
ajfa-10197	114	16	finance	finance	PROPN
ajfa-10197	114	17	&	&	CCONJ
ajfa-10197	114	18	accounting	accounting	PROPN
ajfa-10197	114	19	issn	issn	PROPN
ajfa-10197	114	20	1946	1946	NUM
ajfa-10197	114	21	-	-	PUNCT
ajfa-10197	114	22	052x	052x	PROPN
ajfa-10197	114	23	2016	2016	NUM
ajfa-10197	114	24	,	,	PUNCT
ajfa-10197	114	25	vol	vol	NOUN
ajfa-10197	114	26	.	.	PROPN
ajfa-10197	114	27	8	8	NUM
ajfa-10197	114	28	,	,	PUNCT
ajfa-10197	114	29	no	no	INTJ
ajfa-10197	114	30	.	.	NOUN
ajfa-10197	114	31	2	2	NUM
ajfa-10197	114	32	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-10197	114	33	162	162	NUM
ajfa-10197	114	34	becomes	become	VERB
ajfa-10197	114	35	the	the	DET
ajfa-10197	114	36	lowest	low	ADJ
ajfa-10197	114	37	-	-	PUNCT
ajfa-10197	114	38	cost	cost	NOUN
ajfa-10197	114	39	producer	producer	NOUN
ajfa-10197	114	40	.	.	PUNCT
ajfa-10197	115	1	differentiation	differentiation	NOUN
ajfa-10197	115	2	means	mean	VERB
ajfa-10197	115	3	when	when	SCONJ
ajfa-10197	115	4	a	a	DET
ajfa-10197	115	5	company	company	NOUN
ajfa-10197	115	6	uses	use	VERB
ajfa-10197	115	7	some	some	DET
ajfa-10197	115	8	strategies	strategy	NOUN
ajfa-10197	115	9	to	to	PART
ajfa-10197	115	10	make	make	VERB
ajfa-10197	115	11	its	its	PRON
ajfa-10197	115	12	producst	producst	NOUN
ajfa-10197	115	13	or	or	CCONJ
ajfa-10197	115	14	services	service	NOUN
ajfa-10197	115	15	to	to	PART
ajfa-10197	115	16	be	be	AUX
ajfa-10197	115	17	considered	consider	VERB
ajfa-10197	115	18	by	by	ADP
ajfa-10197	115	19	customers	customer	NOUN
ajfa-10197	115	20	as	as	ADV
ajfa-10197	115	21	different	different	ADJ
ajfa-10197	115	22	from	from	ADP
ajfa-10197	115	23	those	those	PRON
ajfa-10197	115	24	of	of	ADP
ajfa-10197	115	25	its	its	PRON
ajfa-10197	115	26	competitors	competitor	NOUN
ajfa-10197	115	27	.	.	PUNCT
ajfa-10197	116	1	also	also	ADV
ajfa-10197	116	2	,	,	PUNCT
ajfa-10197	116	3	the	the	DET
ajfa-10197	116	4	profit	profit	NOUN
ajfa-10197	116	5	will	will	AUX
ajfa-10197	116	6	increase	increase	VERB
ajfa-10197	116	7	tremendously	tremendously	ADV
ajfa-10197	116	8	when	when	SCONJ
ajfa-10197	116	9	the	the	DET
ajfa-10197	116	10	manufacturing	manufacturing	NOUN
ajfa-10197	116	11	company	company	NOUN
ajfa-10197	116	12	becomes	become	VERB
ajfa-10197	116	13	a	a	DET
ajfa-10197	116	14	star	star	NOUN
ajfa-10197	116	15	in	in	ADP
ajfa-10197	116	16	the	the	DET
ajfa-10197	116	17	market	market	NOUN
ajfa-10197	116	18	.	.	PUNCT
ajfa-10197	117	1	to	to	PART
ajfa-10197	117	2	be	be	AUX
ajfa-10197	117	3	a	a	DET
ajfa-10197	117	4	star	star	NOUN
ajfa-10197	117	5	in	in	ADP
ajfa-10197	117	6	the	the	DET
ajfa-10197	117	7	market	market	NOUN
ajfa-10197	117	8	means	mean	VERB
ajfa-10197	117	9	to	to	PART
ajfa-10197	117	10	have	have	VERB
ajfa-10197	117	11	a	a	DET
ajfa-10197	117	12	high	high	ADJ
ajfa-10197	117	13	relative	relative	ADJ
ajfa-10197	117	14	market	market	NOUN
ajfa-10197	117	15	share	share	NOUN
ajfa-10197	117	16	and	and	CCONJ
ajfa-10197	117	17	a	a	DET
ajfa-10197	117	18	high	high	ADJ
ajfa-10197	117	19	growth	growth	NOUN
ajfa-10197	117	20	market	market	NOUN
ajfa-10197	117	21	.	.	PUNCT
ajfa-10197	118	1	all	all	DET
ajfa-10197	118	2	these	these	DET
ajfa-10197	118	3	long	long	ADJ
ajfa-10197	118	4	run	run	NOUN
ajfa-10197	118	5	achievements	achievement	NOUN
ajfa-10197	118	6	do	do	AUX
ajfa-10197	118	7	not	not	PART
ajfa-10197	118	8	just	just	ADV
ajfa-10197	118	9	come	come	VERB
ajfa-10197	118	10	,	,	PUNCT
ajfa-10197	118	11	but	but	CCONJ
ajfa-10197	118	12	as	as	ADP
ajfa-10197	118	13	a	a	DET
ajfa-10197	118	14	result	result	NOUN
ajfa-10197	118	15	of	of	ADP
ajfa-10197	118	16	that	that	PRON
ajfa-10197	118	17	which	which	PRON
ajfa-10197	118	18	the	the	DET
ajfa-10197	118	19	organization	organization	NOUN
ajfa-10197	118	20	has	have	AUX
ajfa-10197	118	21	invested	invest	VERB
ajfa-10197	118	22	in	in	ADP
ajfa-10197	118	23	the	the	DET
ajfa-10197	118	24	human	human	ADJ
ajfa-10197	118	25	capital	capital	NOUN
ajfa-10197	118	26	that	that	PRON
ajfa-10197	118	27	runs	run	VERB
ajfa-10197	118	28	the	the	DET
ajfa-10197	118	29	organization	organization	NOUN
ajfa-10197	118	30	.	.	PUNCT
ajfa-10197	119	1	to	to	PART
ajfa-10197	119	2	make	make	VERB
ajfa-10197	119	3	clear	clear	ADJ
ajfa-10197	119	4	the	the	DET
ajfa-10197	119	5	inclusion	inclusion	NOUN
ajfa-10197	119	6	of	of	ADP
ajfa-10197	119	7	expenditure	expenditure	NOUN
ajfa-10197	119	8	on	on	ADP
ajfa-10197	119	9	human	human	ADJ
ajfa-10197	119	10	capital	capital	NOUN
ajfa-10197	119	11	in	in	ADP
ajfa-10197	119	12	the	the	DET
ajfa-10197	119	13	financial	financial	ADJ
ajfa-10197	119	14	statement	statement	NOUN
ajfa-10197	119	15	and	and	CCONJ
ajfa-10197	119	16	to	to	PART
ajfa-10197	119	17	ensure	ensure	VERB
ajfa-10197	119	18	accounting	accounting	NOUN
ajfa-10197	119	19	for	for	ADP
ajfa-10197	119	20	it	it	PRON
ajfa-10197	119	21	,	,	PUNCT
ajfa-10197	119	22	ifurueze	ifurueze	NOUN
ajfa-10197	119	23	(	(	PUNCT
ajfa-10197	119	24	2013	2013	NUM
ajfa-10197	119	25	)	)	PUNCT
ajfa-10197	119	26	opined	opine	VERB
ajfa-10197	119	27	that	that	SCONJ
ajfa-10197	119	28	from	from	ADP
ajfa-10197	119	29	the	the	DET
ajfa-10197	119	30	international	international	ADJ
ajfa-10197	119	31	financial	financial	ADJ
ajfa-10197	119	32	reporting	reporting	NOUN
ajfa-10197	119	33	standard	standard	PROPN
ajfa-10197	119	34	(	(	PUNCT
ajfa-10197	119	35	ifrs	ifrs	PROPN
ajfa-10197	119	36	)	)	PUNCT
ajfa-10197	119	37	,	,	PUNCT
ajfa-10197	119	38	human	human	ADJ
ajfa-10197	119	39	capital	capital	NOUN
ajfa-10197	119	40	expenditure	expenditure	NOUN
ajfa-10197	119	41	should	should	AUX
ajfa-10197	119	42	be	be	AUX
ajfa-10197	119	43	classified	classify	VERB
ajfa-10197	119	44	into	into	ADP
ajfa-10197	119	45	either	either	CCONJ
ajfa-10197	119	46	capital	capital	NOUN
ajfa-10197	119	47	expenditure	expenditure	NOUN
ajfa-10197	119	48	or	or	CCONJ
ajfa-10197	119	49	revenue	revenue	NOUN
ajfa-10197	119	50	expenditure	expenditure	NOUN
ajfa-10197	119	51	.	.	PUNCT
ajfa-10197	120	1	the	the	DET
ajfa-10197	120	2	classification	classification	NOUN
ajfa-10197	120	3	adopted	adopt	VERB
ajfa-10197	120	4	by	by	ADP
ajfa-10197	120	5	an	an	DET
ajfa-10197	120	6	organization	organization	NOUN
ajfa-10197	120	7	will	will	AUX
ajfa-10197	120	8	determine	determine	VERB
ajfa-10197	120	9	its	its	PRON
ajfa-10197	120	10	effect	effect	NOUN
ajfa-10197	120	11	on	on	ADP
ajfa-10197	120	12	the	the	DET
ajfa-10197	120	13	profitability	profitability	NOUN
ajfa-10197	120	14	of	of	ADP
ajfa-10197	120	15	such	such	ADJ
ajfa-10197	120	16	organization	organization	NOUN
ajfa-10197	120	17	.	.	PUNCT
ajfa-10197	121	1	some	some	DET
ajfa-10197	121	2	organization	organization	NOUN
ajfa-10197	121	3	capitalizes	capitalize	VERB
ajfa-10197	121	4	the	the	DET
ajfa-10197	121	5	substantial	substantial	ADJ
ajfa-10197	121	6	part	part	NOUN
ajfa-10197	121	7	of	of	ADP
ajfa-10197	121	8	their	their	PRON
ajfa-10197	121	9	training	training	NOUN
ajfa-10197	121	10	expenditure	expenditure	NOUN
ajfa-10197	121	11	because	because	SCONJ
ajfa-10197	121	12	they	they	PRON
ajfa-10197	121	13	believe	believe	VERB
ajfa-10197	121	14	that	that	SCONJ
ajfa-10197	121	15	the	the	DET
ajfa-10197	121	16	benefit	benefit	NOUN
ajfa-10197	121	17	of	of	ADP
ajfa-10197	121	18	the	the	DET
ajfa-10197	121	19	training	training	NOUN
ajfa-10197	121	20	will	will	AUX
ajfa-10197	121	21	accrue	accrue	VERB
ajfa-10197	121	22	for	for	ADP
ajfa-10197	121	23	some	some	DET
ajfa-10197	121	24	years	year	NOUN
ajfa-10197	121	25	.	.	PUNCT
ajfa-10197	122	1	when	when	SCONJ
ajfa-10197	122	2	this	this	DET
ajfa-10197	122	3	classification	classification	NOUN
ajfa-10197	122	4	is	be	AUX
ajfa-10197	122	5	adopted	adopt	VERB
ajfa-10197	122	6	it	it	PRON
ajfa-10197	122	7	will	will	AUX
ajfa-10197	122	8	increase	increase	VERB
ajfa-10197	122	9	the	the	DET
ajfa-10197	122	10	profitability	profitability	NOUN
ajfa-10197	122	11	as	as	SCONJ
ajfa-10197	122	12	the	the	DET
ajfa-10197	122	13	training	training	NOUN
ajfa-10197	122	14	cost	cost	NOUN
ajfa-10197	122	15	will	will	AUX
ajfa-10197	122	16	be	be	AUX
ajfa-10197	122	17	spread	spread	VERB
ajfa-10197	122	18	over	over	ADP
ajfa-10197	122	19	a	a	DET
ajfa-10197	122	20	number	number	NOUN
ajfa-10197	122	21	of	of	ADP
ajfa-10197	122	22	years	year	NOUN
ajfa-10197	122	23	for	for	ADP
ajfa-10197	122	24	which	which	PRON
ajfa-10197	122	25	the	the	DET
ajfa-10197	122	26	training	training	NOUN
ajfa-10197	122	27	benefit	benefit	NOUN
ajfa-10197	122	28	is	be	AUX
ajfa-10197	122	29	to	to	PART
ajfa-10197	122	30	accrue	accrue	VERB
ajfa-10197	122	31	on	on	ADP
ajfa-10197	122	32	human	human	ADJ
ajfa-10197	122	33	capital	capital	NOUN
ajfa-10197	122	34	and	and	CCONJ
ajfa-10197	122	35	must	must	AUX
ajfa-10197	122	36	be	be	AUX
ajfa-10197	122	37	treated	treat	VERB
ajfa-10197	122	38	differently	differently	ADV
ajfa-10197	122	39	.	.	PUNCT
ajfa-10197	123	1	capital	capital	NOUN
ajfa-10197	123	2	expenditure	expenditure	NOUN
ajfa-10197	123	3	should	should	AUX
ajfa-10197	123	4	be	be	AUX
ajfa-10197	123	5	capitalized	capitalize	VERB
ajfa-10197	123	6	and	and	CCONJ
ajfa-10197	123	7	recorded	record	VERB
ajfa-10197	123	8	in	in	ADP
ajfa-10197	123	9	the	the	DET
ajfa-10197	123	10	statement	statement	NOUN
ajfa-10197	123	11	of	of	ADP
ajfa-10197	123	12	financial	financial	ADJ
ajfa-10197	123	13	position	position	NOUN
ajfa-10197	123	14	as	as	ADP
ajfa-10197	123	15	intangible	intangible	ADJ
ajfa-10197	123	16	assets	asset	NOUN
ajfa-10197	123	17	and	and	CCONJ
ajfa-10197	123	18	amortised	amortise	VERB
ajfa-10197	123	19	over	over	ADP
ajfa-10197	123	20	the	the	DET
ajfa-10197	123	21	useful	useful	ADJ
ajfa-10197	123	22	life	life	NOUN
ajfa-10197	123	23	of	of	ADP
ajfa-10197	123	24	the	the	DET
ajfa-10197	123	25	human	human	ADJ
ajfa-10197	123	26	asset	asset	NOUN
ajfa-10197	123	27	.	.	PUNCT
ajfa-10197	124	1	the	the	DET
ajfa-10197	124	2	amortised	amortise	VERB
ajfa-10197	124	3	value	value	NOUN
ajfa-10197	124	4	should	should	AUX
ajfa-10197	124	5	be	be	AUX
ajfa-10197	124	6	recorded	record	VERB
ajfa-10197	124	7	as	as	ADP
ajfa-10197	124	8	expenses	expense	NOUN
ajfa-10197	124	9	in	in	ADP
ajfa-10197	124	10	the	the	DET
ajfa-10197	124	11	statement	statement	NOUN
ajfa-10197	124	12	of	of	ADP
ajfa-10197	124	13	comprehensive	comprehensive	ADJ
ajfa-10197	124	14	income	income	NOUN
ajfa-10197	124	15	.	.	PUNCT
ajfa-10197	125	1	however	however	ADV
ajfa-10197	125	2	,	,	PUNCT
ajfa-10197	125	3	revenue	revenue	NOUN
ajfa-10197	125	4	expenditure	expenditure	NOUN
ajfa-10197	125	5	is	be	AUX
ajfa-10197	125	6	charged	charge	VERB
ajfa-10197	125	7	to	to	ADP
ajfa-10197	125	8	expenses	expense	NOUN
ajfa-10197	125	9	in	in	ADP
ajfa-10197	125	10	the	the	DET
ajfa-10197	125	11	statement	statement	NOUN
ajfa-10197	125	12	of	of	ADP
ajfa-10197	125	13	profit	profit	NOUN
ajfa-10197	125	14	or	or	CCONJ
ajfa-10197	125	15	loss	loss	NOUN
ajfa-10197	125	16	.	.	PUNCT
ajfa-10197	126	1	the	the	DET
ajfa-10197	126	2	capital	capital	NOUN
ajfa-10197	126	3	expenditure	expenditure	NOUN
ajfa-10197	126	4	will	will	AUX
ajfa-10197	126	5	be	be	AUX
ajfa-10197	126	6	treated	treat	VERB
ajfa-10197	126	7	as	as	ADP
ajfa-10197	126	8	investment	investment	NOUN
ajfa-10197	126	9	in	in	ADP
ajfa-10197	126	10	human	human	ADJ
ajfa-10197	126	11	capital	capital	NOUN
ajfa-10197	126	12	asset	asset	NOUN
ajfa-10197	126	13	under	under	ADP
ajfa-10197	126	14	intangible	intangible	ADJ
ajfa-10197	126	15	asset	asset	NOUN
ajfa-10197	126	16	according	accord	VERB
ajfa-10197	126	17	to	to	ADP
ajfa-10197	126	18	international	international	ADJ
ajfa-10197	126	19	accounting	accounting	NOUN
ajfa-10197	126	20	standards	standard	NOUN
ajfa-10197	126	21	(	(	PUNCT
ajfa-10197	126	22	ias38	ias38	PROPN
ajfa-10197	126	23	)	)	PUNCT
ajfa-10197	126	24	and	and	CCONJ
ajfa-10197	126	25	are	be	AUX
ajfa-10197	126	26	expected	expect	VERB
ajfa-10197	126	27	to	to	PART
ajfa-10197	126	28	be	be	AUX
ajfa-10197	126	29	recognized	recognize	VERB
ajfa-10197	126	30	in	in	ADP
ajfa-10197	126	31	the	the	DET
ajfa-10197	126	32	financial	financial	ADJ
ajfa-10197	126	33	statement	statement	NOUN
ajfa-10197	126	34	.	.	PUNCT
ajfa-10197	127	1	mirvis	mirvis	NOUN
ajfa-10197	127	2	and	and	CCONJ
ajfa-10197	127	3	macy	macy	PROPN
ajfa-10197	127	4	(	(	PUNCT
ajfa-10197	127	5	1976	1976	NUM
ajfa-10197	127	6	)	)	PUNCT
ajfa-10197	127	7	cited	cite	VERB
ajfa-10197	127	8	in	in	ADP
ajfa-10197	127	9	ifrueze	ifrueze	ADJ
ajfa-10197	127	10	(	(	PUNCT
ajfa-10197	127	11	2013	2013	NUM
ajfa-10197	127	12	)	)	PUNCT
ajfa-10197	127	13	analysed	analyse	VERB
ajfa-10197	127	14	the	the	DET
ajfa-10197	127	15	logic	logic	NOUN
ajfa-10197	127	16	behind	behind	ADP
ajfa-10197	127	17	this	this	DET
ajfa-10197	127	18	treatment	treatment	NOUN
ajfa-10197	127	19	to	to	PART
ajfa-10197	127	20	be	be	AUX
ajfa-10197	127	21	the	the	DET
ajfa-10197	127	22	development	development	NOUN
ajfa-10197	127	23	cost	cost	NOUN
ajfa-10197	127	24	which	which	PRON
ajfa-10197	127	25	provides	provide	VERB
ajfa-10197	127	26	benefits	benefit	NOUN
ajfa-10197	127	27	beyond	beyond	ADP
ajfa-10197	127	28	the	the	DET
ajfa-10197	127	29	current	current	ADJ
ajfa-10197	127	30	accounting	accounting	NOUN
ajfa-10197	127	31	period	period	NOUN
ajfa-10197	127	32	.	.	PUNCT
ajfa-10197	128	1	odesa	odesa	NOUN
ajfa-10197	128	2	(	(	PUNCT
ajfa-10197	128	3	2014	2014	NUM
ajfa-10197	128	4	)	)	PUNCT
ajfa-10197	128	5	,	,	PUNCT
ajfa-10197	128	6	also	also	ADV
ajfa-10197	128	7	acknowledged	acknowledge	VERB
ajfa-10197	128	8	the	the	DET
ajfa-10197	128	9	effect	effect	NOUN
ajfa-10197	128	10	of	of	ADP
ajfa-10197	128	11	classification	classification	NOUN
ajfa-10197	128	12	on	on	ADP
ajfa-10197	128	13	profitability	profitability	NOUN
ajfa-10197	128	14	to	to	ADP
ajfa-10197	128	15	some	some	DET
ajfa-10197	128	16	users	user	NOUN
ajfa-10197	128	17	of	of	ADP
ajfa-10197	128	18	the	the	DET
ajfa-10197	128	19	financial	financial	ADJ
ajfa-10197	128	20	statement	statement	NOUN
ajfa-10197	128	21	who	who	PRON
ajfa-10197	128	22	need	need	VERB
ajfa-10197	128	23	information	information	NOUN
ajfa-10197	128	24	about	about	ADP
ajfa-10197	128	25	the	the	DET
ajfa-10197	128	26	human	human	ADJ
ajfa-10197	128	27	capital	capital	NOUN
ajfa-10197	128	28	asset	asset	NOUN
ajfa-10197	128	29	of	of	ADP
ajfa-10197	128	30	the	the	DET
ajfa-10197	128	31	organisation	organisation	NOUN
ajfa-10197	128	32	such	such	ADJ
ajfa-10197	128	33	as	as	ADP
ajfa-10197	128	34	;	;	PUNCT
ajfa-10197	128	35	investors	investor	NOUN
ajfa-10197	128	36	and	and	CCONJ
ajfa-10197	128	37	managers	manager	NOUN
ajfa-10197	128	38	.	.	PUNCT
ajfa-10197	129	1	investors	investor	NOUN
ajfa-10197	129	2	are	be	AUX
ajfa-10197	129	3	the	the	DET
ajfa-10197	129	4	existing	exist	VERB
ajfa-10197	129	5	and	and	CCONJ
ajfa-10197	129	6	potential	potential	ADJ
ajfa-10197	129	7	shareholders	shareholder	NOUN
ajfa-10197	129	8	of	of	ADP
ajfa-10197	129	9	a	a	DET
ajfa-10197	129	10	company	company	NOUN
ajfa-10197	129	11	who	who	PRON
ajfa-10197	129	12	need	need	VERB
ajfa-10197	129	13	the	the	DET
ajfa-10197	129	14	information	information	NOUN
ajfa-10197	129	15	about	about	ADP
ajfa-10197	129	16	the	the	DET
ajfa-10197	129	17	value	value	NOUN
ajfa-10197	129	18	of	of	ADP
ajfa-10197	129	19	human	human	ADJ
ajfa-10197	129	20	resource	resource	NOUN
ajfa-10197	129	21	assets	asset	NOUN
ajfa-10197	129	22	of	of	ADP
ajfa-10197	129	23	the	the	DET
ajfa-10197	129	24	organization	organization	NOUN
ajfa-10197	129	25	to	to	PART
ajfa-10197	129	26	assist	assist	VERB
ajfa-10197	129	27	them	they	PRON
ajfa-10197	129	28	in	in	ADP
ajfa-10197	129	29	making	make	VERB
ajfa-10197	129	30	decision	decision	NOUN
ajfa-10197	129	31	to	to	PART
ajfa-10197	129	32	acquire	acquire	VERB
ajfa-10197	129	33	,	,	PUNCT
ajfa-10197	129	34	retain	retain	VERB
ajfa-10197	129	35	or	or	CCONJ
ajfa-10197	129	36	disposed	dispose	VERB
ajfa-10197	129	37	off	off	ADP
ajfa-10197	129	38	stock	stock	NOUN
ajfa-10197	129	39	of	of	ADP
ajfa-10197	129	40	the	the	DET
ajfa-10197	129	41	organization	organization	NOUN
ajfa-10197	129	42	because	because	SCONJ
ajfa-10197	129	43	human	human	ADJ
ajfa-10197	129	44	asset	asset	NOUN
ajfa-10197	129	45	is	be	AUX
ajfa-10197	129	46	the	the	DET
ajfa-10197	129	47	lifeline	lifeline	NOUN
ajfa-10197	129	48	of	of	ADP
ajfa-10197	129	49	the	the	DET
ajfa-10197	129	50	future	future	NOUN
ajfa-10197	129	51	of	of	ADP
ajfa-10197	129	52	an	an	DET
ajfa-10197	129	53	organization	organization	NOUN
ajfa-10197	129	54	.	.	PUNCT
ajfa-10197	130	1	while	while	SCONJ
ajfa-10197	130	2	managers	manager	NOUN
ajfa-10197	130	3	are	be	AUX
ajfa-10197	130	4	those	those	PRON
ajfa-10197	130	5	that	that	PRON
ajfa-10197	130	6	ensure	ensure	VERB
ajfa-10197	130	7	smooth	smooth	ADJ
ajfa-10197	130	8	running	running	NOUN
ajfa-10197	130	9	of	of	ADP
ajfa-10197	130	10	the	the	DET
ajfa-10197	130	11	organization	organization	NOUN
ajfa-10197	130	12	and	and	CCONJ
ajfa-10197	130	13	ensure	ensure	VERB
ajfa-10197	130	14	that	that	SCONJ
ajfa-10197	130	15	human	human	ADJ
ajfa-10197	130	16	capital	capital	NOUN
ajfa-10197	130	17	are	be	AUX
ajfa-10197	130	18	efficiently	efficiently	ADV
ajfa-10197	130	19	invested	invest	VERB
ajfa-10197	130	20	to	to	PART
ajfa-10197	130	21	enhance	enhance	VERB
ajfa-10197	130	22	future	future	ADJ
ajfa-10197	130	23	earning	earning	NOUN
ajfa-10197	130	24	power	power	NOUN
ajfa-10197	130	25	of	of	ADP
ajfa-10197	130	26	the	the	DET
ajfa-10197	130	27	organization	organization	NOUN
ajfa-10197	130	28	.	.	PUNCT
ajfa-10197	131	1	charging	charge	VERB
ajfa-10197	131	2	this	this	DET
ajfa-10197	131	3	investment	investment	NOUN
ajfa-10197	131	4	to	to	ADP
ajfa-10197	131	5	the	the	DET
ajfa-10197	131	6	statement	statement	NOUN
ajfa-10197	131	7	of	of	ADP
ajfa-10197	131	8	comprehensive	comprehensive	ADJ
ajfa-10197	131	9	income	income	NOUN
ajfa-10197	131	10	as	as	ADP
ajfa-10197	131	11	expense	expense	NOUN
ajfa-10197	131	12	will	will	AUX
ajfa-10197	131	13	produce	produce	VERB
ajfa-10197	131	14	relatively	relatively	ADV
ajfa-10197	131	15	lower	low	ADJ
ajfa-10197	131	16	net	net	ADJ
ajfa-10197	131	17	profit	profit	NOUN
ajfa-10197	131	18	in	in	ADP
ajfa-10197	131	19	the	the	DET
ajfa-10197	131	20	current	current	ADJ
ajfa-10197	131	21	year	year	NOUN
ajfa-10197	131	22	.	.	PUNCT
ajfa-10197	132	1	3	3	X
ajfa-10197	132	2	.	.	X
ajfa-10197	132	3	research	research	NOUN
ajfa-10197	132	4	method	method	NOUN
ajfa-10197	132	5	the	the	DET
ajfa-10197	132	6	study	study	NOUN
ajfa-10197	132	7	was	be	AUX
ajfa-10197	132	8	analytical	analytical	ADJ
ajfa-10197	132	9	in	in	ADP
ajfa-10197	132	10	nature	nature	NOUN
ajfa-10197	132	11	and	and	CCONJ
ajfa-10197	132	12	panel	panel	NOUN
ajfa-10197	132	13	regression	regression	NOUN
ajfa-10197	132	14	was	be	AUX
ajfa-10197	132	15	employed	employ	VERB
ajfa-10197	132	16	to	to	PART
ajfa-10197	132	17	look	look	VERB
ajfa-10197	132	18	at	at	ADP
ajfa-10197	132	19	the	the	DET
ajfa-10197	132	20	relationship	relationship	NOUN
ajfa-10197	132	21	of	of	ADP
ajfa-10197	132	22	human	human	ADJ
ajfa-10197	132	23	capital	capital	NOUN
ajfa-10197	132	24	expenditure	expenditure	NOUN
ajfa-10197	132	25	on	on	ADP
ajfa-10197	132	26	the	the	DET
ajfa-10197	132	27	profitability	profitability	NOUN
ajfa-10197	132	28	of	of	ADP
ajfa-10197	132	29	quoted	quote	VERB
ajfa-10197	132	30	companies	company	NOUN
ajfa-10197	132	31	in	in	ADP
ajfa-10197	132	32	the	the	DET
ajfa-10197	132	33	manufacturing	manufacturing	NOUN
ajfa-10197	132	34	sector	sector	NOUN
ajfa-10197	133	1	.the	.the	PRON
ajfa-10197	133	2	total	total	ADJ
ajfa-10197	133	3	manufacturing	manufacturing	NOUN
ajfa-10197	133	4	companies	company	NOUN
ajfa-10197	133	5	listed	list	VERB
ajfa-10197	133	6	on	on	ADP
ajfa-10197	133	7	the	the	DET
ajfa-10197	133	8	nigeria	nigeria	PROPN
ajfa-10197	133	9	stock	stock	PROPN
ajfa-10197	133	10	exchange	exchange	PROPN
ajfa-10197	133	11	as	as	ADP
ajfa-10197	133	12	at	at	ADP
ajfa-10197	133	13	31st	31st	NOUN
ajfa-10197	133	14	dec	dec	PROPN
ajfa-10197	133	15	2014	2014	NUM
ajfa-10197	133	16	,	,	PUNCT
ajfa-10197	133	17	were	be	AUX
ajfa-10197	133	18	forty	forty	NUM
ajfa-10197	133	19	-	-	PUNCT
ajfa-10197	133	20	five	five	NUM
ajfa-10197	133	21	(	(	PUNCT
ajfa-10197	133	22	45	45	NUM
ajfa-10197	133	23	)	)	PUNCT
ajfa-10197	133	24	in	in	ADP
ajfa-10197	133	25	number	number	NOUN
ajfa-10197	133	26	which	which	PRON
ajfa-10197	133	27	covers	cover	VERB
ajfa-10197	133	28	manufacturing	manufacturing	NOUN
ajfa-10197	133	29	activities	activity	NOUN
ajfa-10197	133	30	in	in	ADP
ajfa-10197	133	31	eight	eight	NUM
ajfa-10197	133	32	(	(	PUNCT
ajfa-10197	133	33	8)	8)	NUM
ajfa-10197	133	34	sectors	sector	NOUN
ajfa-10197	133	35	of	of	ADP
ajfa-10197	133	36	the	the	DET
ajfa-10197	133	37	economy	economy	NOUN
ajfa-10197	133	38	.	.	PUNCT
ajfa-10197	134	1	a	a	DET
ajfa-10197	134	2	sample	sample	NOUN
ajfa-10197	134	3	of	of	ADP
ajfa-10197	134	4	ten	ten	NUM
ajfa-10197	134	5	(	(	PUNCT
ajfa-10197	134	6	10	10	NUM
ajfa-10197	134	7	)	)	PUNCT
ajfa-10197	134	8	companies	company	NOUN
ajfa-10197	134	9	was	be	AUX
ajfa-10197	134	10	purposively	purposively	ADV
ajfa-10197	134	11	selected	select	VERB
ajfa-10197	134	12	for	for	ADP
ajfa-10197	134	13	the	the	DET
ajfa-10197	134	14	study	study	NOUN
ajfa-10197	134	15	and	and	CCONJ
ajfa-10197	134	16	the	the	DET
ajfa-10197	134	17	study	study	NOUN
ajfa-10197	134	18	covered	cover	VERB
ajfa-10197	134	19	a	a	DET
ajfa-10197	134	20	period	period	NOUN
ajfa-10197	134	21	of	of	ADP
ajfa-10197	134	22	(	(	PUNCT
ajfa-10197	134	23	ten	ten	NUM
ajfa-10197	134	24	)	)	PUNCT
ajfa-10197	134	25	10	10	NUM
ajfa-10197	134	26	years	year	NOUN
ajfa-10197	134	27	from	from	ADP
ajfa-10197	134	28	2005	2005	NUM
ajfa-10197	134	29	asian	asian	ADJ
ajfa-10197	134	30	journal	journal	NOUN
ajfa-10197	134	31	of	of	ADP
ajfa-10197	134	32	finance	finance	PROPN
ajfa-10197	134	33	&	&	CCONJ
ajfa-10197	134	34	accounting	accounting	PROPN
ajfa-10197	134	35	issn	issn	PROPN
ajfa-10197	134	36	1946	1946	NUM
ajfa-10197	134	37	-	-	PUNCT
ajfa-10197	134	38	052x	052x	PROPN
ajfa-10197	134	39	2016	2016	NUM
ajfa-10197	134	40	,	,	PUNCT
ajfa-10197	134	41	vol	vol	NOUN
ajfa-10197	134	42	.	.	PROPN
ajfa-10197	134	43	8	8	NUM
ajfa-10197	134	44	,	,	PUNCT
ajfa-10197	134	45	no	no	INTJ
ajfa-10197	134	46	.	.	NOUN
ajfa-10197	134	47	2	2	NUM
ajfa-10197	134	48	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	134	49	163	163	NUM
ajfa-10197	134	50	to	to	ADP
ajfa-10197	134	51	2014	2014	NUM
ajfa-10197	134	52	.	.	PUNCT
ajfa-10197	135	1	data	datum	NOUN
ajfa-10197	135	2	was	be	AUX
ajfa-10197	135	3	collected	collect	VERB
ajfa-10197	135	4	from	from	ADP
ajfa-10197	135	5	the	the	DET
ajfa-10197	135	6	published	publish	VERB
ajfa-10197	135	7	financial	financial	ADJ
ajfa-10197	135	8	statements	statement	NOUN
ajfa-10197	135	9	of	of	ADP
ajfa-10197	135	10	the	the	DET
ajfa-10197	135	11	companies	company	NOUN
ajfa-10197	135	12	selected	select	VERB
ajfa-10197	135	13	for	for	ADP
ajfa-10197	135	14	the	the	DET
ajfa-10197	135	15	study	study	NOUN
ajfa-10197	135	16	.	.	PUNCT
ajfa-10197	136	1	3.1	3.1	NUM
ajfa-10197	136	2	model	model	NOUN
ajfa-10197	136	3	specification	specification	NOUN
ajfa-10197	136	4	and	and	CCONJ
ajfa-10197	136	5	measurement	measurement	NOUN
ajfa-10197	136	6	of	of	ADP
ajfa-10197	136	7	variables	variable	NOUN
ajfa-10197	136	8	being	be	AUX
ajfa-10197	136	9	a	a	DET
ajfa-10197	136	10	study	study	NOUN
ajfa-10197	136	11	on	on	ADP
ajfa-10197	136	12	manufacturing	manufacture	VERB
ajfa-10197	136	13	companies	company	NOUN
ajfa-10197	136	14	,	,	PUNCT
ajfa-10197	136	15	cost	cost	NOUN
ajfa-10197	136	16	model	model	NOUN
ajfa-10197	136	17	was	be	AUX
ajfa-10197	136	18	adopted	adopt	VERB
ajfa-10197	136	19	which	which	PRON
ajfa-10197	136	20	was	be	AUX
ajfa-10197	136	21	premised	premise	VERB
ajfa-10197	136	22	on	on	ADP
ajfa-10197	136	23	the	the	DET
ajfa-10197	136	24	assessment	assessment	NOUN
ajfa-10197	136	25	of	of	ADP
ajfa-10197	136	26	human	human	ADJ
ajfa-10197	136	27	capital	capital	NOUN
ajfa-10197	136	28	expenditure	expenditure	NOUN
ajfa-10197	136	29	on	on	ADP
ajfa-10197	136	30	profitability	profitability	NOUN
ajfa-10197	136	31	of	of	ADP
ajfa-10197	136	32	quoted	quote	VERB
ajfa-10197	136	33	companies	company	NOUN
ajfa-10197	136	34	.	.	PUNCT
ajfa-10197	137	1	this	this	DET
ajfa-10197	137	2	study	study	NOUN
ajfa-10197	137	3	established	establish	VERB
ajfa-10197	137	4	empirical	empirical	ADJ
ajfa-10197	137	5	evidence	evidence	NOUN
ajfa-10197	137	6	that	that	PRON
ajfa-10197	137	7	expenditure	expenditure	NOUN
ajfa-10197	137	8	on	on	ADP
ajfa-10197	137	9	human	human	ADJ
ajfa-10197	137	10	capital	capital	NOUN
ajfa-10197	137	11	can	can	AUX
ajfa-10197	137	12	have	have	AUX
ajfa-10197	137	13	effect	effect	NOUN
ajfa-10197	137	14	on	on	ADP
ajfa-10197	137	15	the	the	DET
ajfa-10197	137	16	profitability	profitability	NOUN
ajfa-10197	137	17	of	of	ADP
ajfa-10197	137	18	the	the	DET
ajfa-10197	137	19	firms	firm	NOUN
ajfa-10197	137	20	.	.	PUNCT
ajfa-10197	138	1	therefore	therefore	ADV
ajfa-10197	138	2	,	,	PUNCT
ajfa-10197	138	3	the	the	DET
ajfa-10197	138	4	functions	function	NOUN
ajfa-10197	138	5	below	below	ADV
ajfa-10197	138	6	represent	represent	VERB
ajfa-10197	138	7	the	the	DET
ajfa-10197	138	8	relationship	relationship	NOUN
ajfa-10197	138	9	.	.	PUNCT
ajfa-10197	139	1	pbt	pbt	PROPN
ajfa-10197	139	2	=	=	SYM
ajfa-10197	139	3	f	f	PROPN
ajfa-10197	139	4	(	(	PUNCT
ajfa-10197	139	5	thce	thce	PROPN
ajfa-10197	139	6	)	)	PUNCT
ajfa-10197	139	7	(	(	PUNCT
ajfa-10197	139	8	1	1	X
ajfa-10197	139	9	)	)	PUNCT
ajfa-10197	140	1	where	where	SCONJ
ajfa-10197	140	2	:	:	PUNCT
ajfa-10197	140	3	pbt	pbt	PROPN
ajfa-10197	140	4	=	=	NOUN
ajfa-10197	140	5	profit	profit	NOUN
ajfa-10197	140	6	before	before	ADP
ajfa-10197	140	7	tax	tax	NOUN
ajfa-10197	140	8	thce	thce	NOUN
ajfa-10197	140	9	=	=	SYM
ajfa-10197	140	10	total	total	ADJ
ajfa-10197	140	11	human	human	ADJ
ajfa-10197	140	12	capital	capital	NOUN
ajfa-10197	140	13	expenditure	expenditure	NOUN
ajfa-10197	140	14	the	the	DET
ajfa-10197	140	15	function	function	NOUN
ajfa-10197	140	16	above	above	ADV
ajfa-10197	140	17	can	can	AUX
ajfa-10197	140	18	be	be	AUX
ajfa-10197	140	19	written	write	VERB
ajfa-10197	140	20	as	as	ADP
ajfa-10197	140	21	a	a	DET
ajfa-10197	140	22	model	model	NOUN
ajfa-10197	140	23	thus	thus	ADV
ajfa-10197	140	24	:	:	PUNCT
ajfa-10197	140	25	pbt	pbt	PROPN
ajfa-10197	140	26	=	=	PUNCT
ajfa-10197	140	27	βo	βo	PROPN
ajfa-10197	140	28	+	+	NUM
ajfa-10197	140	29	β1sw	β1sw	PUNCT
ajfa-10197	140	30	+	+	CCONJ
ajfa-10197	140	31	β2tr	β2tr	PUNCT
ajfa-10197	140	32	+	+	CCONJ
ajfa-10197	140	33	β3cp	β3cp	PUNCT
ajfa-10197	140	34	+	+	CCONJ
ajfa-10197	140	35	β4h	β4h	X
ajfa-10197	140	36	+	+	CCONJ
ajfa-10197	140	37	µ	µ	X
ajfa-10197	140	38	(	(	PUNCT
ajfa-10197	140	39	basic	basic	ADJ
ajfa-10197	140	40	model	model	NOUN
ajfa-10197	140	41	)	)	PUNCT
ajfa-10197	140	42	(	(	PUNCT
ajfa-10197	140	43	2	2	X
ajfa-10197	140	44	)	)	PUNCT
ajfa-10197	140	45	pbt	pbt	PROPN
ajfa-10197	140	46	=	=	NOUN
ajfa-10197	140	47	profit	profit	NOUN
ajfa-10197	140	48	before	before	ADP
ajfa-10197	140	49	tax	tax	NOUN
ajfa-10197	140	50	sw	sw	PROPN
ajfa-10197	140	51	=	=	PUNCT
ajfa-10197	140	52	salaries	salary	NOUN
ajfa-10197	140	53	and	and	CCONJ
ajfa-10197	140	54	wages	wage	NOUN
ajfa-10197	140	55	tr	tr	AUX
ajfa-10197	140	56	=	=	NOUN
ajfa-10197	140	57	training	train	VERB
ajfa-10197	140	58	cp	cp	X
ajfa-10197	140	59	=	=	SYM
ajfa-10197	140	60	contributory	contributory	PROPN
ajfa-10197	140	61	pension	pension	NOUN
ajfa-10197	140	62	ht	ht	NOUN
ajfa-10197	140	63	=	=	PUNCT
ajfa-10197	140	64	health	health	PROPN
ajfa-10197	140	65	µ	µ	NOUN
ajfa-10197	140	66	=	=	NOUN
ajfa-10197	140	67	error	error	NOUN
ajfa-10197	140	68	term	term	NOUN
ajfa-10197	140	69	4	4	NUM
ajfa-10197	140	70	.	.	NOUN
ajfa-10197	140	71	results	result	NOUN
ajfa-10197	140	72	and	and	CCONJ
ajfa-10197	140	73	discussion	discussion	NOUN
ajfa-10197	140	74	the	the	DET
ajfa-10197	140	75	study	study	NOUN
ajfa-10197	140	76	sought	seek	VERB
ajfa-10197	140	77	to	to	PART
ajfa-10197	140	78	determine	determine	VERB
ajfa-10197	140	79	the	the	DET
ajfa-10197	140	80	relationship	relationship	NOUN
ajfa-10197	140	81	between	between	ADP
ajfa-10197	140	82	human	human	ADJ
ajfa-10197	140	83	capital	capital	NOUN
ajfa-10197	140	84	expenditure	expenditure	NOUN
ajfa-10197	140	85	and	and	CCONJ
ajfa-10197	140	86	profitability	profitability	NOUN
ajfa-10197	140	87	of	of	ADP
ajfa-10197	140	88	the	the	DET
ajfa-10197	140	89	selected	select	VERB
ajfa-10197	140	90	quoted	quote	VERB
ajfa-10197	140	91	manufacturing	manufacturing	NOUN
ajfa-10197	140	92	companies	company	NOUN
ajfa-10197	140	93	in	in	ADP
ajfa-10197	140	94	nigeria	nigeria	PROPN
ajfa-10197	140	95	.	.	PUNCT
ajfa-10197	141	1	to	to	PART
ajfa-10197	141	2	make	make	VERB
ajfa-10197	141	3	clear	clear	ADJ
ajfa-10197	141	4	the	the	DET
ajfa-10197	141	5	result	result	NOUN
ajfa-10197	141	6	of	of	ADP
ajfa-10197	141	7	this	this	DET
ajfa-10197	141	8	study	study	NOUN
ajfa-10197	141	9	,	,	PUNCT
ajfa-10197	141	10	the	the	DET
ajfa-10197	141	11	variables	variable	NOUN
ajfa-10197	141	12	used	use	VERB
ajfa-10197	141	13	in	in	ADP
ajfa-10197	141	14	determining	determine	VERB
ajfa-10197	141	15	the	the	DET
ajfa-10197	141	16	effect	effect	NOUN
ajfa-10197	141	17	of	of	ADP
ajfa-10197	141	18	human	human	ADJ
ajfa-10197	141	19	capital	capital	NOUN
ajfa-10197	141	20	expenditure	expenditure	NOUN
ajfa-10197	141	21	on	on	ADP
ajfa-10197	141	22	the	the	DET
ajfa-10197	141	23	profitability	profitability	NOUN
ajfa-10197	141	24	of	of	ADP
ajfa-10197	141	25	the	the	DET
ajfa-10197	141	26	selected	select	VERB
ajfa-10197	141	27	firms	firm	NOUN
ajfa-10197	141	28	were	be	AUX
ajfa-10197	141	29	stated	state	VERB
ajfa-10197	141	30	below	below	ADV
ajfa-10197	141	31	.	.	PUNCT
ajfa-10197	142	1	np	np	NOUN
ajfa-10197	142	2	=	=	NOUN
ajfa-10197	142	3	net	net	ADJ
ajfa-10197	142	4	profit	profit	NOUN
ajfa-10197	142	5	sw	sw	PROPN
ajfa-10197	142	6	=	=	PUNCT
ajfa-10197	142	7	salaries	salary	NOUN
ajfa-10197	142	8	and	and	CCONJ
ajfa-10197	142	9	wages	wage	NOUN
ajfa-10197	142	10	tr	tr	NOUN
ajfa-10197	142	11	=	=	NOUN
ajfa-10197	142	12	training	train	VERB
ajfa-10197	142	13	cp	cp	X
ajfa-10197	142	14	=	=	SYM
ajfa-10197	142	15	contributory	contributory	PROPN
ajfa-10197	142	16	pension	pension	NOUN
ajfa-10197	142	17	ht	ht	NOUN
ajfa-10197	142	18	=	=	PUNCT
ajfa-10197	142	19	health	health	NOUN
ajfa-10197	142	20	4.2	4.2	NUM
ajfa-10197	142	21	the	the	DET
ajfa-10197	142	22	relationship	relationship	NOUN
ajfa-10197	142	23	between	between	ADP
ajfa-10197	142	24	human	human	ADJ
ajfa-10197	142	25	capital	capital	NOUN
ajfa-10197	142	26	expenditure	expenditure	NOUN
ajfa-10197	142	27	and	and	CCONJ
ajfa-10197	142	28	profitability	profitability	NOUN
ajfa-10197	142	29	of	of	ADP
ajfa-10197	142	30	selected	select	VERB
ajfa-10197	142	31	quoted	quote	VERB
ajfa-10197	142	32	manufacturing	manufacturing	NOUN
ajfa-10197	142	33	companies	company	NOUN
ajfa-10197	142	34	.	.	PUNCT
ajfa-10197	143	1	the	the	DET
ajfa-10197	143	2	variables	variable	NOUN
ajfa-10197	143	3	used	use	VERB
ajfa-10197	143	4	in	in	ADP
ajfa-10197	143	5	the	the	DET
ajfa-10197	143	6	study	study	NOUN
ajfa-10197	143	7	to	to	PART
ajfa-10197	143	8	identify	identify	VERB
ajfa-10197	143	9	the	the	DET
ajfa-10197	143	10	relationship	relationship	NOUN
ajfa-10197	143	11	between	between	ADP
ajfa-10197	143	12	expenditure	expenditure	NOUN
ajfa-10197	143	13	on	on	ADP
ajfa-10197	143	14	human	human	ADJ
ajfa-10197	143	15	capital	capital	NOUN
ajfa-10197	143	16	and	and	CCONJ
ajfa-10197	143	17	the	the	DET
ajfa-10197	143	18	profitability	profitability	NOUN
ajfa-10197	143	19	of	of	ADP
ajfa-10197	143	20	selected	select	VERB
ajfa-10197	143	21	quoted	quote	VERB
ajfa-10197	143	22	manufacturing	manufacturing	NOUN
ajfa-10197	143	23	companies	company	NOUN
ajfa-10197	143	24	are	be	AUX
ajfa-10197	143	25	dependent	dependent	ADJ
ajfa-10197	143	26	and	and	CCONJ
ajfa-10197	143	27	asian	asian	ADJ
ajfa-10197	143	28	journal	journal	NOUN
ajfa-10197	143	29	of	of	ADP
ajfa-10197	143	30	finance	finance	PROPN
ajfa-10197	143	31	&	&	CCONJ
ajfa-10197	143	32	accounting	accounting	PROPN
ajfa-10197	143	33	issn	issn	PROPN
ajfa-10197	143	34	1946	1946	NUM
ajfa-10197	143	35	-	-	PUNCT
ajfa-10197	143	36	052x	052x	PROPN
ajfa-10197	143	37	2016	2016	NUM
ajfa-10197	143	38	,	,	PUNCT
ajfa-10197	143	39	vol	vol	NOUN
ajfa-10197	143	40	.	.	PROPN
ajfa-10197	143	41	8	8	NUM
ajfa-10197	143	42	,	,	PUNCT
ajfa-10197	143	43	no	no	INTJ
ajfa-10197	143	44	.	.	NOUN
ajfa-10197	143	45	2	2	NUM
ajfa-10197	143	46	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	143	47	164	164	NUM
ajfa-10197	143	48	independent	independent	ADJ
ajfa-10197	143	49	variables	variable	NOUN
ajfa-10197	143	50	which	which	PRON
ajfa-10197	143	51	formed	form	VERB
ajfa-10197	143	52	the	the	DET
ajfa-10197	143	53	model	model	NOUN
ajfa-10197	143	54	designed	design	VERB
ajfa-10197	143	55	for	for	ADP
ajfa-10197	143	56	the	the	DET
ajfa-10197	143	57	study	study	NOUN
ajfa-10197	143	58	and	and	CCONJ
ajfa-10197	143	59	it	it	PRON
ajfa-10197	143	60	consist	consist	VERB
ajfa-10197	143	61	of	of	ADP
ajfa-10197	143	62	five	five	NUM
ajfa-10197	143	63	variables	variable	NOUN
ajfa-10197	143	64	.	.	PUNCT
ajfa-10197	144	1	the	the	DET
ajfa-10197	144	2	summary	summary	NOUN
ajfa-10197	144	3	of	of	ADP
ajfa-10197	144	4	the	the	DET
ajfa-10197	144	5	descriptive	descriptive	ADJ
ajfa-10197	144	6	statistics	statistic	NOUN
ajfa-10197	144	7	relating	relate	VERB
ajfa-10197	144	8	to	to	ADP
ajfa-10197	144	9	these	these	DET
ajfa-10197	144	10	variables	variable	NOUN
ajfa-10197	144	11	are	be	AUX
ajfa-10197	144	12	presented	present	VERB
ajfa-10197	144	13	in	in	ADP
ajfa-10197	144	14	table	table	NOUN
ajfa-10197	144	15	1	1	NUM
ajfa-10197	144	16	below.it	below.it	NOUN
ajfa-10197	144	17	reveals	reveal	VERB
ajfa-10197	144	18	that	that	SCONJ
ajfa-10197	144	19	net	net	ADJ
ajfa-10197	144	20	profit	profit	NOUN
ajfa-10197	144	21	(	(	PUNCT
ajfa-10197	144	22	np	np	INTJ
ajfa-10197	144	23	)	)	PUNCT
ajfa-10197	144	24	shows	show	VERB
ajfa-10197	144	25	the	the	DET
ajfa-10197	144	26	highest	high	ADJ
ajfa-10197	144	27	variability	variability	NOUN
ajfa-10197	144	28	from	from	ADP
ajfa-10197	144	29	the	the	DET
ajfa-10197	144	30	mean	mean	NOUN
ajfa-10197	144	31	of	of	ADP
ajfa-10197	144	32	5,549,634	5,549,634	NUM
ajfa-10197	144	33	with	with	ADP
ajfa-10197	144	34	a	a	DET
ajfa-10197	144	35	standard	standard	ADJ
ajfa-10197	144	36	deviation	deviation	NOUN
ajfa-10197	144	37	of	of	ADP
ajfa-10197	144	38	8,529,301	8,529,301	NUM
ajfa-10197	144	39	,	,	PUNCT
ajfa-10197	144	40	this	this	PRON
ajfa-10197	144	41	can	can	AUX
ajfa-10197	144	42	be	be	AUX
ajfa-10197	144	43	explained	explain	VERB
ajfa-10197	144	44	from	from	ADP
ajfa-10197	144	45	the	the	DET
ajfa-10197	144	46	fact	fact	NOUN
ajfa-10197	144	47	that	that	SCONJ
ajfa-10197	144	48	net	net	ADJ
ajfa-10197	144	49	profit	profit	NOUN
ajfa-10197	144	50	(	(	PUNCT
ajfa-10197	144	51	np	np	NOUN
ajfa-10197	144	52	)	)	PUNCT
ajfa-10197	144	53	increase	increase	NOUN
ajfa-10197	144	54	as	as	ADP
ajfa-10197	144	55	a	a	DET
ajfa-10197	144	56	result	result	NOUN
ajfa-10197	144	57	of	of	ADP
ajfa-10197	144	58	expensing	expense	VERB
ajfa-10197	144	59	on	on	ADP
ajfa-10197	144	60	human	human	ADJ
ajfa-10197	144	61	capital	capital	NOUN
ajfa-10197	144	62	by	by	ADP
ajfa-10197	144	63	the	the	DET
ajfa-10197	144	64	organizations	organization	NOUN
ajfa-10197	144	65	involved	involve	VERB
ajfa-10197	144	66	in	in	ADP
ajfa-10197	144	67	the	the	DET
ajfa-10197	144	68	study	study	NOUN
ajfa-10197	144	69	.	.	PUNCT
ajfa-10197	145	1	the	the	DET
ajfa-10197	145	2	variables	variable	NOUN
ajfa-10197	145	3	have	have	VERB
ajfa-10197	145	4	standard	standard	ADJ
ajfa-10197	145	5	deviations	deviation	NOUN
ajfa-10197	145	6	higher	high	ADJ
ajfa-10197	145	7	than	than	ADP
ajfa-10197	145	8	the	the	DET
ajfa-10197	145	9	mean	mean	NOUN
ajfa-10197	145	10	which	which	PRON
ajfa-10197	145	11	indicates	indicate	VERB
ajfa-10197	145	12	the	the	DET
ajfa-10197	145	13	spread	spread	NOUN
ajfa-10197	145	14	of	of	ADP
ajfa-10197	145	15	the	the	DET
ajfa-10197	145	16	variables	variable	NOUN
ajfa-10197	145	17	.	.	PUNCT
ajfa-10197	146	1	also	also	ADV
ajfa-10197	146	2	,	,	PUNCT
ajfa-10197	146	3	from	from	ADP
ajfa-10197	146	4	table	table	NOUN
ajfa-10197	146	5	2	2	NUM
ajfa-10197	146	6	,	,	PUNCT
ajfa-10197	146	7	the	the	DET
ajfa-10197	146	8	normality	normality	NOUN
ajfa-10197	146	9	test	test	NOUN
ajfa-10197	146	10	was	be	AUX
ajfa-10197	146	11	used	use	VERB
ajfa-10197	146	12	in	in	ADP
ajfa-10197	146	13	testing	test	VERB
ajfa-10197	146	14	the	the	DET
ajfa-10197	146	15	skewness	skewness	NOUN
ajfa-10197	146	16	and	and	CCONJ
ajfa-10197	146	17	kurtosis	kurtosis	NOUN
ajfa-10197	146	18	of	of	ADP
ajfa-10197	146	19	the	the	DET
ajfa-10197	146	20	identified	identify	VERB
ajfa-10197	146	21	determinants	determinant	NOUN
ajfa-10197	146	22	of	of	ADP
ajfa-10197	146	23	profitability	profitability	NOUN
ajfa-10197	146	24	.	.	PUNCT
ajfa-10197	147	1	it	it	PRON
ajfa-10197	147	2	shows	show	VERB
ajfa-10197	147	3	that	that	SCONJ
ajfa-10197	147	4	all	all	DET
ajfa-10197	147	5	the	the	DET
ajfa-10197	147	6	variables	variable	NOUN
ajfa-10197	147	7	were	be	AUX
ajfa-10197	147	8	normally	normally	ADV
ajfa-10197	147	9	skewed	skewed	ADJ
ajfa-10197	147	10	and	and	CCONJ
ajfa-10197	147	11	are	be	AUX
ajfa-10197	147	12	significant	significant	ADJ
ajfa-10197	147	13	at	at	ADP
ajfa-10197	147	14	1	1	NUM
ajfa-10197	147	15	%	%	NOUN
ajfa-10197	147	16	level	level	NOUN
ajfa-10197	147	17	.	.	PUNCT
ajfa-10197	148	1	table	table	NOUN
ajfa-10197	148	2	3	3	NUM
ajfa-10197	148	3	shows	show	VERB
ajfa-10197	148	4	the	the	DET
ajfa-10197	148	5	shapiro	shapiro	PROPN
ajfa-10197	148	6	wilk	wilk	PROPN
ajfa-10197	148	7	test	test	NOUN
ajfa-10197	148	8	for	for	ADP
ajfa-10197	148	9	the	the	DET
ajfa-10197	148	10	normality	normality	NOUN
ajfa-10197	148	11	of	of	ADP
ajfa-10197	148	12	variables	variable	NOUN
ajfa-10197	148	13	used	use	VERB
ajfa-10197	148	14	in	in	ADP
ajfa-10197	148	15	determining	determine	VERB
ajfa-10197	148	16	the	the	DET
ajfa-10197	148	17	profitability	profitability	NOUN
ajfa-10197	148	18	of	of	ADP
ajfa-10197	148	19	the	the	DET
ajfa-10197	148	20	selected	select	VERB
ajfa-10197	148	21	firms	firm	NOUN
ajfa-10197	148	22	.	.	PUNCT
ajfa-10197	149	1	from	from	ADP
ajfa-10197	149	2	the	the	DET
ajfa-10197	149	3	table	table	NOUN
ajfa-10197	149	4	,	,	PUNCT
ajfa-10197	149	5	it	it	PRON
ajfa-10197	149	6	shows	show	VERB
ajfa-10197	149	7	that	that	SCONJ
ajfa-10197	149	8	all	all	DET
ajfa-10197	149	9	the	the	DET
ajfa-10197	149	10	variables	variable	NOUN
ajfa-10197	149	11	has	have	VERB
ajfa-10197	149	12	mild	mild	ADJ
ajfa-10197	149	13	w	w	NOUN
ajfa-10197	149	14	values	value	NOUN
ajfa-10197	149	15	which	which	PRON
ajfa-10197	149	16	are	be	AUX
ajfa-10197	149	17	close	close	ADJ
ajfa-10197	149	18	to	to	ADP
ajfa-10197	149	19	one	one	NUM
ajfa-10197	149	20	and	and	CCONJ
ajfa-10197	149	21	are	be	AUX
ajfa-10197	149	22	all	all	ADV
ajfa-10197	149	23	significant	significant	ADJ
ajfa-10197	149	24	at	at	ADP
ajfa-10197	149	25	1	1	NUM
ajfa-10197	149	26	%	%	NOUN
ajfa-10197	149	27	level	level	NOUN
ajfa-10197	149	28	.	.	PUNCT
ajfa-10197	150	1	thus	thus	ADV
ajfa-10197	150	2	indicating	indicate	VERB
ajfa-10197	150	3	how	how	SCONJ
ajfa-10197	150	4	normally	normally	ADV
ajfa-10197	150	5	distributed	distribute	VERB
ajfa-10197	150	6	the	the	DET
ajfa-10197	150	7	variables	variable	NOUN
ajfa-10197	150	8	are	be	AUX
ajfa-10197	150	9	,	,	PUNCT
ajfa-10197	150	10	.	.	PUNCT
ajfa-10197	151	1	shapiro	shapiro	PROPN
ajfa-10197	151	2	wilk	wilk	PROPN
ajfa-10197	151	3	is	be	AUX
ajfa-10197	151	4	regarded	regard	VERB
ajfa-10197	151	5	as	as	ADP
ajfa-10197	151	6	the	the	DET
ajfa-10197	151	7	best	good	ADJ
ajfa-10197	151	8	estimator	estimator	NOUN
ajfa-10197	151	9	of	of	ADP
ajfa-10197	151	10	the	the	DET
ajfa-10197	151	11	variance	variance	NOUN
ajfa-10197	151	12	to	to	ADP
ajfa-10197	151	13	the	the	DET
ajfa-10197	151	14	usual	usual	ADJ
ajfa-10197	151	15	corrected	correct	VERB
ajfa-10197	151	16	sum	sum	NOUN
ajfa-10197	151	17	of	of	ADP
ajfa-10197	151	18	squares	square	NOUN
ajfa-10197	151	19	estimator	estimator	NOUN
ajfa-10197	151	20	of	of	ADP
ajfa-10197	151	21	variance	variance	NOUN
ajfa-10197	151	22	(	(	PUNCT
ajfa-10197	151	23	park	park	NOUN
ajfa-10197	151	24	2008	2008	NUM
ajfa-10197	151	25	)	)	PUNCT
ajfa-10197	151	26	.	.	PUNCT
ajfa-10197	152	1	the	the	DET
ajfa-10197	152	2	test	test	NOUN
ajfa-10197	152	3	is	be	AUX
ajfa-10197	152	4	used	use	VERB
ajfa-10197	152	5	when	when	SCONJ
ajfa-10197	152	6	the	the	DET
ajfa-10197	152	7	sample	sample	NOUN
ajfa-10197	152	8	size	size	NOUN
ajfa-10197	152	9	is	be	AUX
ajfa-10197	152	10	between	between	ADP
ajfa-10197	152	11	7	7	NUM
ajfa-10197	152	12	and	and	CCONJ
ajfa-10197	152	13	2000	2000	NUM
ajfa-10197	152	14	which	which	PRON
ajfa-10197	152	15	satisfies	satisfy	VERB
ajfa-10197	152	16	the	the	DET
ajfa-10197	152	17	sample	sample	NOUN
ajfa-10197	152	18	size	size	NOUN
ajfa-10197	152	19	of	of	ADP
ajfa-10197	152	20	this	this	DET
ajfa-10197	152	21	study	study	NOUN
ajfa-10197	152	22	.	.	PUNCT
ajfa-10197	153	1	the	the	DET
ajfa-10197	153	2	distribution	distribution	NOUN
ajfa-10197	153	3	indicates	indicate	VERB
ajfa-10197	153	4	normality	normality	NOUN
ajfa-10197	153	5	when	when	SCONJ
ajfa-10197	153	6	the	the	DET
ajfa-10197	153	7	test	test	NOUN
ajfa-10197	153	8	is	be	AUX
ajfa-10197	153	9	positive	positive	ADJ
ajfa-10197	153	10	and	and	CCONJ
ajfa-10197	153	11	less	less	ADJ
ajfa-10197	153	12	than	than	ADP
ajfa-10197	153	13	or	or	CCONJ
ajfa-10197	153	14	equal	equal	ADJ
ajfa-10197	153	15	to	to	ADP
ajfa-10197	153	16	one	one	NUM
ajfa-10197	153	17	.	.	PUNCT
ajfa-10197	154	1	a	a	DET
ajfa-10197	154	2	significant	significant	ADJ
ajfa-10197	154	3	p	p	NOUN
ajfa-10197	154	4	value	value	NOUN
ajfa-10197	154	5	of	of	ADP
ajfa-10197	154	6	the	the	DET
ajfa-10197	154	7	w	w	NOUN
ajfa-10197	154	8	ratio	ratio	NOUN
ajfa-10197	154	9	indicates	indicate	VERB
ajfa-10197	154	10	the	the	DET
ajfa-10197	154	11	probability	probability	NOUN
ajfa-10197	154	12	that	that	SCONJ
ajfa-10197	154	13	the	the	DET
ajfa-10197	154	14	normality	normality	NOUN
ajfa-10197	154	15	is	be	AUX
ajfa-10197	154	16	true	true	ADJ
ajfa-10197	154	17	.	.	PUNCT
ajfa-10197	155	1	therefore	therefore	ADV
ajfa-10197	155	2	,	,	PUNCT
ajfa-10197	155	3	if	if	SCONJ
ajfa-10197	155	4	the	the	DET
ajfa-10197	155	5	p	p	NOUN
ajfa-10197	155	6	value	value	NOUN
ajfa-10197	155	7	is	be	AUX
ajfa-10197	155	8	not	not	PART
ajfa-10197	155	9	significant	significant	ADJ
ajfa-10197	155	10	,	,	PUNCT
ajfa-10197	155	11	it	it	PRON
ajfa-10197	155	12	means	mean	VERB
ajfa-10197	155	13	that	that	SCONJ
ajfa-10197	155	14	the	the	DET
ajfa-10197	155	15	distribution	distribution	NOUN
ajfa-10197	155	16	is	be	AUX
ajfa-10197	155	17	statistically	statistically	ADV
ajfa-10197	155	18	not	not	PART
ajfa-10197	155	19	normally	normally	ADV
ajfa-10197	155	20	distributed	distribute	VERB
ajfa-10197	155	21	.	.	PUNCT
ajfa-10197	156	1	table	table	NOUN
ajfa-10197	156	2	1	1	NUM
ajfa-10197	156	3	.	.	PUNCT
ajfa-10197	156	4	descriptive	descriptive	ADJ
ajfa-10197	156	5	statistics	statistic	NOUN
ajfa-10197	156	6	of	of	ADP
ajfa-10197	156	7	human	human	ADJ
ajfa-10197	156	8	capital	capital	NOUN
ajfa-10197	156	9	efficiency	efficiency	NOUN
ajfa-10197	156	10	variables	variable	NOUN
ajfa-10197	156	11	mean	mean	VERB
ajfa-10197	156	12	maximum	maximum	ADJ
ajfa-10197	156	13	minimum	minimum	ADJ
ajfa-10197	156	14	observations	observation	NOUN
ajfa-10197	156	15	np	np	ADP
ajfa-10197	156	16	5549634	5549634	NUM
ajfa-10197	156	17	.	.	PUNCT
ajfa-10197	157	1	64261549	64261549	NUM
ajfa-10197	158	1	759.3650	759.3650	NUM
ajfa-10197	158	2	98	98	NUM
ajfa-10197	158	3	cp	cp	NUM
ajfa-10197	158	4	253396.7	253396.7	NUM
ajfa-10197	158	5	1757497	1757497	NUM
ajfa-10197	158	6	.	.	PUNCT
ajfa-10197	159	1	680.3560	680.3560	NUM
ajfa-10197	159	2	98	98	NUM
ajfa-10197	159	3	tr	tr	NUM
ajfa-10197	159	4	229381.8	229381.8	NUM
ajfa-10197	159	5	1581086	1581086	NUM
ajfa-10197	159	6	.	.	PUNCT
ajfa-10197	160	1	0.000000	0.000000	NUM
ajfa-10197	160	2	98	98	NUM
ajfa-10197	160	3	sw	sw	PROPN
ajfa-10197	160	4	2446310	2446310	NUM
ajfa-10197	160	5	.	.	PUNCT
ajfa-10197	161	1	13956840	13956840	NUM
ajfa-10197	162	1	346.6160	346.6160	NUM
ajfa-10197	162	2	98	98	NUM
ajfa-10197	162	3	ht	ht	NOUN
ajfa-10197	162	4	72622.58	72622.58	NUM
ajfa-10197	162	5	555398.0	555398.0	NUM
ajfa-10197	162	6	335.0000	335.0000	NUM
ajfa-10197	162	7	98	98	NUM
ajfa-10197	162	8	source	source	NOUN
ajfa-10197	162	9	:	:	PUNCT
ajfa-10197	162	10	author	author	PROPN
ajfa-10197	162	11	’s	’s	PART
ajfa-10197	162	12	field	field	NOUN
ajfa-10197	162	13	report	report	VERB
ajfa-10197	162	14	2016	2016	NUM
ajfa-10197	162	15	asian	asian	ADJ
ajfa-10197	162	16	journal	journal	NOUN
ajfa-10197	162	17	of	of	ADP
ajfa-10197	162	18	finance	finance	PROPN
ajfa-10197	162	19	&	&	CCONJ
ajfa-10197	162	20	accounting	accounting	PROPN
ajfa-10197	162	21	issn	issn	PROPN
ajfa-10197	162	22	1946	1946	NUM
ajfa-10197	162	23	-	-	PUNCT
ajfa-10197	162	24	052x	052x	PROPN
ajfa-10197	162	25	2016	2016	NUM
ajfa-10197	162	26	,	,	PUNCT
ajfa-10197	162	27	vol	vol	NOUN
ajfa-10197	162	28	.	.	PROPN
ajfa-10197	162	29	8	8	NUM
ajfa-10197	162	30	,	,	PUNCT
ajfa-10197	162	31	no	no	INTJ
ajfa-10197	162	32	.	.	NOUN
ajfa-10197	162	33	2	2	NUM
ajfa-10197	162	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	162	35	165	165	NUM
ajfa-10197	162	36	table	table	NOUN
ajfa-10197	162	37	2	2	NUM
ajfa-10197	162	38	.	.	PUNCT
ajfa-10197	162	39	skewness	skewness	NOUN
ajfa-10197	162	40	/	/	SYM
ajfa-10197	162	41	kurtosis	kurtosis	NOUN
ajfa-10197	162	42	test	test	NOUN
ajfa-10197	162	43	of	of	ADP
ajfa-10197	162	44	human	human	ADJ
ajfa-10197	162	45	capital	capital	NOUN
ajfa-10197	162	46	expenditure	expenditure	NOUN
ajfa-10197	162	47	and	and	CCONJ
ajfa-10197	162	48	profitability	profitability	NOUN
ajfa-10197	162	49	relationship	relationship	NOUN
ajfa-10197	162	50	variables	variable	NOUN
ajfa-10197	162	51	std	std	PROPN
ajfa-10197	162	52	.	.	PROPN
ajfa-10197	163	1	dev	dev	PROPN
ajfa-10197	163	2	.	.	PROPN
ajfa-10197	163	3	skewness	skewness	PROPN
ajfa-10197	163	4	kurtosis	kurtosis	VERB
ajfa-10197	163	5	probability	probability	NOUN
ajfa-10197	163	6	np	np	ADP
ajfa-10197	163	7	8529301	8529301	NUM
ajfa-10197	163	8	.	.	PUNCT
ajfa-10197	164	1	3.915178	3.915178	NUM
ajfa-10197	164	2	24.73814	24.73814	NUM
ajfa-10197	164	3	0.00000	0.00000	NUM
ajfa-10197	164	4	cp	cp	NUM
ajfa-10197	164	5	345449.4	345449.4	NUM
ajfa-10197	164	6	2.084749	2.084749	NUM
ajfa-10197	164	7	7.661108	7.661108	NUM
ajfa-10197	164	8	0.00000	0.00000	NUM
ajfa-10197	164	9	tr	tr	VERB
ajfa-10197	164	10	374028.8	374028.8	NUM
ajfa-10197	164	11	1.785743	1.785743	NUM
ajfa-10197	164	12	5.261246	5.261246	NUM
ajfa-10197	164	13	0.00000	0.00000	NUM
ajfa-10197	164	14	sw	sw	NOUN
ajfa-10197	164	15	2681400	2681400	NUM
ajfa-10197	164	16	.	.	PUNCT
ajfa-10197	165	1	1.858753	1.858753	NUM
ajfa-10197	165	2	6.963889	6.963889	NUM
ajfa-10197	165	3	0.00000	0.00000	NUM
ajfa-10197	165	4	ht	ht	PROPN
ajfa-10197	165	5	110247.7	110247.7	NUM
ajfa-10197	165	6	2.134762	2.134762	NUM
ajfa-10197	165	7	7.427070	7.427070	NUM
ajfa-10197	165	8	0.00000	0.00000	NUM
ajfa-10197	165	9	source	source	NOUN
ajfa-10197	165	10	:	:	PUNCT
ajfa-10197	165	11	author	author	PROPN
ajfa-10197	165	12	’s	’s	PART
ajfa-10197	165	13	field	field	NOUN
ajfa-10197	165	14	report	report	VERB
ajfa-10197	165	15	2016	2016	NUM
ajfa-10197	165	16	table	table	NOUN
ajfa-10197	165	17	3	3	NUM
ajfa-10197	165	18	.	.	PUNCT
ajfa-10197	165	19	shapiro	shapiro	NOUN
ajfa-10197	165	20	-	-	PUNCT
ajfa-10197	165	21	wilk	wilk	NOUN
ajfa-10197	165	22	w	w	PROPN
ajfa-10197	165	23	test	test	NOUN
ajfa-10197	165	24	for	for	ADP
ajfa-10197	165	25	normal	normal	ADJ
ajfa-10197	165	26	data	datum	NOUN
ajfa-10197	165	27	variable	variable	NOUN
ajfa-10197	165	28	obs	obs	PROPN
ajfa-10197	165	29	w	w	PROPN
ajfa-10197	165	30	v	v	PROPN
ajfa-10197	165	31	z	z	PROPN
ajfa-10197	165	32	prob	prob	PROPN
ajfa-10197	165	33	>	>	PROPN
ajfa-10197	165	34	z	z	PROPN
ajfa-10197	165	35	np	np	ADP
ajfa-10197	165	36	100	100	NUM
ajfa-10197	165	37	0.61588	0.61588	NUM
ajfa-10197	165	38	31.714	31.714	NUM
ajfa-10197	165	39	7.668	7.668	NUM
ajfa-10197	165	40	0.00000	0.00000	NUM
ajfa-10197	165	41	sw	sw	NOUN
ajfa-10197	165	42	100	100	NUM
ajfa-10197	165	43	0.79503	0.79503	NUM
ajfa-10197	165	44	16.923	16.923	NUM
ajfa-10197	165	45	6.275	6.275	NUM
ajfa-10197	165	46	0.00000	0.00000	NUM
ajfa-10197	165	47	tr	tr	NUM
ajfa-10197	165	48	100	100	NUM
ajfa-10197	165	49	0.66160	0.66160	NUM
ajfa-10197	165	50	27.940	27.940	NUM
ajfa-10197	165	51	7.387	7.387	NUM
ajfa-10197	165	52	0.00000	0.00000	NUM
ajfa-10197	165	53	cp	cp	INTJ
ajfa-10197	165	54	100	100	NUM
ajfa-10197	165	55	0.74469	0.74469	NUM
ajfa-10197	165	56	21.079	21.079	NUM
ajfa-10197	165	57	6.762	6.762	NUM
ajfa-10197	165	58	0.00000	0.00000	NUM
ajfa-10197	165	59	ht	ht	PRON
ajfa-10197	165	60	99	99	NUM
ajfa-10197	165	61	0.69300	0.69300	NUM
ajfa-10197	165	62	25.135	25.135	NUM
ajfa-10197	165	63	7.149	7.149	NUM
ajfa-10197	165	64	0.00000	0.00000	NUM
ajfa-10197	165	65	source	source	NOUN
ajfa-10197	165	66	:	:	PUNCT
ajfa-10197	165	67	author	author	PROPN
ajfa-10197	165	68	’s	’s	PART
ajfa-10197	165	69	field	field	NOUN
ajfa-10197	165	70	report	report	VERB
ajfa-10197	165	71	2016	2016	NUM
ajfa-10197	165	72	table	table	NOUN
ajfa-10197	165	73	4	4	NUM
ajfa-10197	165	74	explains	explain	VERB
ajfa-10197	165	75	the	the	DET
ajfa-10197	165	76	correlation	correlation	NOUN
ajfa-10197	165	77	matrices	matrix	NOUN
ajfa-10197	165	78	between	between	ADP
ajfa-10197	165	79	the	the	DET
ajfa-10197	165	80	dependent	dependent	ADJ
ajfa-10197	165	81	and	and	CCONJ
ajfa-10197	165	82	the	the	DET
ajfa-10197	165	83	independent	independent	ADJ
ajfa-10197	165	84	variables	variable	NOUN
ajfa-10197	165	85	.	.	PUNCT
ajfa-10197	166	1	the	the	DET
ajfa-10197	166	2	correlation	correlation	NOUN
ajfa-10197	166	3	matrix	matrix	NOUN
ajfa-10197	166	4	helps	help	VERB
ajfa-10197	166	5	to	to	PART
ajfa-10197	166	6	ascertain	ascertain	VERB
ajfa-10197	166	7	the	the	DET
ajfa-10197	166	8	extent	extent	NOUN
ajfa-10197	166	9	of	of	ADP
ajfa-10197	166	10	relationship	relationship	NOUN
ajfa-10197	166	11	existing	exist	VERB
ajfa-10197	166	12	amongst	amongst	ADP
ajfa-10197	166	13	the	the	DET
ajfa-10197	166	14	dependent	dependent	ADJ
ajfa-10197	166	15	and	and	CCONJ
ajfa-10197	166	16	independent	independent	ADJ
ajfa-10197	166	17	variables	variable	NOUN
ajfa-10197	166	18	on	on	ADP
ajfa-10197	166	19	one	one	NUM
ajfa-10197	166	20	hand	hand	NOUN
ajfa-10197	166	21	as	as	ADV
ajfa-10197	166	22	well	well	ADV
ajfa-10197	166	23	as	as	ADP
ajfa-10197	166	24	relationship	relationship	NOUN
ajfa-10197	166	25	existing	exist	VERB
ajfa-10197	166	26	amongst	amongst	ADP
ajfa-10197	166	27	the	the	DET
ajfa-10197	166	28	independent	independent	ADJ
ajfa-10197	166	29	variables	variable	NOUN
ajfa-10197	166	30	on	on	ADP
ajfa-10197	166	31	the	the	DET
ajfa-10197	166	32	other	other	ADJ
ajfa-10197	166	33	hand	hand	NOUN
ajfa-10197	166	34	.	.	PUNCT
ajfa-10197	167	1	the	the	DET
ajfa-10197	167	2	relationship	relationship	NOUN
ajfa-10197	167	3	between	between	ADP
ajfa-10197	167	4	the	the	DET
ajfa-10197	167	5	dependent	dependent	ADJ
ajfa-10197	167	6	and	and	CCONJ
ajfa-10197	167	7	independent	independent	ADJ
ajfa-10197	167	8	variables	variable	NOUN
ajfa-10197	167	9	is	be	AUX
ajfa-10197	167	10	a	a	DET
ajfa-10197	167	11	predetermination	predetermination	NOUN
ajfa-10197	167	12	of	of	ADP
ajfa-10197	167	13	how	how	SCONJ
ajfa-10197	167	14	the	the	DET
ajfa-10197	167	15	regression	regression	NOUN
ajfa-10197	167	16	result	result	NOUN
ajfa-10197	167	17	would	would	AUX
ajfa-10197	167	18	look	look	VERB
ajfa-10197	167	19	like	like	ADP
ajfa-10197	167	20	.	.	PUNCT
ajfa-10197	168	1	from	from	ADP
ajfa-10197	168	2	the	the	DET
ajfa-10197	168	3	table	table	NOUN
ajfa-10197	168	4	,	,	PUNCT
ajfa-10197	168	5	the	the	DET
ajfa-10197	168	6	result	result	NOUN
ajfa-10197	168	7	of	of	ADP
ajfa-10197	168	8	the	the	DET
ajfa-10197	168	9	correlation	correlation	NOUN
ajfa-10197	168	10	shows	show	VERB
ajfa-10197	168	11	that	that	SCONJ
ajfa-10197	168	12	sw	sw	PROPN
ajfa-10197	168	13	,	,	PUNCT
ajfa-10197	168	14	tr	tr	VERB
ajfa-10197	168	15	,	,	PUNCT
ajfa-10197	168	16	cp	cp	PROPN
ajfa-10197	168	17	and	and	CCONJ
ajfa-10197	168	18	ht	ht	PROPN
ajfa-10197	168	19	have	have	VERB
ajfa-10197	168	20	significant	significant	ADJ
ajfa-10197	168	21	positive	positive	ADJ
ajfa-10197	168	22	correlation	correlation	NOUN
ajfa-10197	168	23	with	with	ADP
ajfa-10197	168	24	np	np	NUM
ajfa-10197	168	25	indicating	indicate	VERB
ajfa-10197	168	26	that	that	SCONJ
ajfa-10197	168	27	np	np	PROPN
ajfa-10197	168	28	is	be	AUX
ajfa-10197	168	29	influenced	influence	VERB
ajfa-10197	168	30	by	by	ADP
ajfa-10197	168	31	sw	sw	PROPN
ajfa-10197	168	32	,	,	PUNCT
ajfa-10197	168	33	tr	tr	VERB
ajfa-10197	168	34	,	,	PUNCT
ajfa-10197	168	35	cp	cp	INTJ
ajfa-10197	168	36	and	and	CCONJ
ajfa-10197	168	37	ht	ht	PROPN
ajfa-10197	168	38	to	to	ADP
ajfa-10197	168	39	the	the	DET
ajfa-10197	168	40	tune	tune	NOUN
ajfa-10197	168	41	of	of	ADP
ajfa-10197	168	42	39	39	NUM
ajfa-10197	168	43	%	%	NOUN
ajfa-10197	168	44	,	,	PUNCT
ajfa-10197	168	45	24	24	NUM
ajfa-10197	168	46	%	%	NOUN
ajfa-10197	168	47	,	,	PUNCT
ajfa-10197	168	48	40	40	NUM
ajfa-10197	168	49	%	%	NOUN
ajfa-10197	168	50	and	and	CCONJ
ajfa-10197	168	51	52	52	NUM
ajfa-10197	168	52	%	%	NOUN
ajfa-10197	168	53	respectively	respectively	ADV
ajfa-10197	168	54	.	.	PUNCT
ajfa-10197	169	1	the	the	DET
ajfa-10197	169	2	correlation	correlation	NOUN
ajfa-10197	169	3	between	between	ADP
ajfa-10197	169	4	sw	sw	PROPN
ajfa-10197	169	5	,	,	PUNCT
ajfa-10197	169	6	tr	tr	VERB
ajfa-10197	169	7	,	,	PUNCT
ajfa-10197	169	8	cp	cp	INTJ
ajfa-10197	169	9	and	and	CCONJ
ajfa-10197	169	10	ht	ht	PROPN
ajfa-10197	169	11	with	with	ADP
ajfa-10197	169	12	np	np	PROPN
ajfa-10197	169	13	indicates	indicate	VERB
ajfa-10197	169	14	that	that	SCONJ
ajfa-10197	169	15	expensing	expense	VERB
ajfa-10197	169	16	on	on	ADP
ajfa-10197	169	17	human	human	ADJ
ajfa-10197	169	18	capital	capital	NOUN
ajfa-10197	169	19	enhance	enhance	VERB
ajfa-10197	169	20	the	the	DET
ajfa-10197	169	21	performance	performance	NOUN
ajfa-10197	169	22	of	of	ADP
ajfa-10197	169	23	companies	company	NOUN
ajfa-10197	169	24	in	in	ADP
ajfa-10197	169	25	terms	term	NOUN
ajfa-10197	169	26	of	of	ADP
ajfa-10197	169	27	profitability	profitability	NOUN
ajfa-10197	169	28	.	.	PUNCT
ajfa-10197	170	1	though	though	ADV
ajfa-10197	170	2	,	,	PUNCT
ajfa-10197	170	3	all	all	DET
ajfa-10197	170	4	the	the	DET
ajfa-10197	170	5	relationship	relationship	NOUN
ajfa-10197	170	6	is	be	AUX
ajfa-10197	170	7	positive	positive	ADJ
ajfa-10197	170	8	but	but	CCONJ
ajfa-10197	170	9	most	most	ADJ
ajfa-10197	170	10	of	of	ADP
ajfa-10197	170	11	them	they	PRON
ajfa-10197	170	12	are	be	AUX
ajfa-10197	170	13	weak	weak	ADJ
ajfa-10197	170	14	with	with	ADP
ajfa-10197	170	15	the	the	DET
ajfa-10197	170	16	exception	exception	NOUN
ajfa-10197	170	17	of	of	ADP
ajfa-10197	170	18	health	health	NOUN
ajfa-10197	170	19	having	have	VERB
ajfa-10197	170	20	a	a	DET
ajfa-10197	170	21	strong	strong	ADJ
ajfa-10197	170	22	relationship	relationship	NOUN
ajfa-10197	170	23	.	.	PUNCT
ajfa-10197	171	1	this	this	DET
ajfa-10197	171	2	finding	finding	NOUN
ajfa-10197	171	3	corroborates	corroborate	VERB
ajfa-10197	171	4	salman	salman	PROPN
ajfa-10197	171	5	and	and	CCONJ
ajfa-10197	171	6	tayib	tayib	NOUN
ajfa-10197	171	7	(	(	PUNCT
ajfa-10197	171	8	2013	2013	NUM
ajfa-10197	171	9	)	)	PUNCT
ajfa-10197	171	10	who	who	PRON
ajfa-10197	171	11	examined	examine	VERB
ajfa-10197	171	12	interaction	interaction	NOUN
ajfa-10197	171	13	between	between	ADP
ajfa-10197	171	14	expenditure	expenditure	NOUN
ajfa-10197	171	15	on	on	ADP
ajfa-10197	171	16	human	human	ADJ
ajfa-10197	171	17	capital	capital	NOUN
ajfa-10197	171	18	and	and	CCONJ
ajfa-10197	171	19	financial	financial	ADJ
ajfa-10197	171	20	performance	performance	NOUN
ajfa-10197	171	21	of	of	ADP
ajfa-10197	171	22	50	50	NUM
ajfa-10197	171	23	public	public	ADJ
ajfa-10197	171	24	listed	list	VERB
ajfa-10197	171	25	companies	company	NOUN
ajfa-10197	171	26	in	in	ADP
ajfa-10197	171	27	nigeria	nigeria	PROPN
ajfa-10197	171	28	and	and	CCONJ
ajfa-10197	171	29	provided	provide	VERB
ajfa-10197	171	30	evidence	evidence	NOUN
ajfa-10197	171	31	of	of	ADP
ajfa-10197	171	32	positive	positive	ADJ
ajfa-10197	171	33	interaction	interaction	NOUN
ajfa-10197	171	34	between	between	ADP
ajfa-10197	171	35	the	the	DET
ajfa-10197	171	36	two	two	NUM
ajfa-10197	171	37	variables	variable	NOUN
ajfa-10197	171	38	.	.	PUNCT
ajfa-10197	172	1	also	also	ADV
ajfa-10197	172	2	,	,	PUNCT
ajfa-10197	172	3	it	it	PRON
ajfa-10197	172	4	corroborates	corroborate	VERB
ajfa-10197	172	5	the	the	DET
ajfa-10197	172	6	studies	study	NOUN
ajfa-10197	172	7	of	of	ADP
ajfa-10197	172	8	temitope	temitope	NOUN
ajfa-10197	172	9	and	and	CCONJ
ajfa-10197	172	10	abdulbakar	abdulbakar	PROPN
ajfa-10197	172	11	(	(	PUNCT
ajfa-10197	172	12	2014	2014	NUM
ajfa-10197	172	13	)	)	PUNCT
ajfa-10197	172	14	who	who	PRON
ajfa-10197	172	15	found	find	VERB
ajfa-10197	172	16	some	some	PRON
ajfa-10197	172	17	of	of	ADP
ajfa-10197	172	18	the	the	DET
ajfa-10197	172	19	sampled	sample	VERB
ajfa-10197	172	20	nigeria	nigeria	PROPN
ajfa-10197	172	21	companies	company	NOUN
ajfa-10197	172	22	having	have	VERB
ajfa-10197	172	23	strong	strong	ADJ
ajfa-10197	172	24	asian	asian	ADJ
ajfa-10197	172	25	journal	journal	NOUN
ajfa-10197	172	26	of	of	ADP
ajfa-10197	172	27	finance	finance	PROPN
ajfa-10197	172	28	&	&	CCONJ
ajfa-10197	172	29	accounting	accounting	PROPN
ajfa-10197	172	30	issn	issn	PROPN
ajfa-10197	172	31	1946	1946	NUM
ajfa-10197	172	32	-	-	PUNCT
ajfa-10197	172	33	052x	052x	PROPN
ajfa-10197	172	34	2016	2016	NUM
ajfa-10197	172	35	,	,	PUNCT
ajfa-10197	172	36	vol	vol	NOUN
ajfa-10197	172	37	.	.	PROPN
ajfa-10197	172	38	8	8	NUM
ajfa-10197	172	39	,	,	PUNCT
ajfa-10197	172	40	no	no	INTJ
ajfa-10197	172	41	.	.	NOUN
ajfa-10197	172	42	2	2	NUM
ajfa-10197	172	43	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	172	44	166	166	NUM
ajfa-10197	172	45	correlation	correlation	NOUN
ajfa-10197	172	46	and	and	CCONJ
ajfa-10197	172	47	some	some	PRON
ajfa-10197	172	48	having	have	VERB
ajfa-10197	172	49	weak	weak	ADJ
ajfa-10197	172	50	correlation	correlation	NOUN
ajfa-10197	172	51	.	.	PUNCT
ajfa-10197	173	1	amongst	amongst	ADP
ajfa-10197	173	2	the	the	DET
ajfa-10197	173	3	independent	independent	ADJ
ajfa-10197	173	4	variables	variable	NOUN
ajfa-10197	173	5	,	,	PUNCT
ajfa-10197	173	6	a	a	DET
ajfa-10197	173	7	significant	significant	ADJ
ajfa-10197	173	8	positive	positive	ADJ
ajfa-10197	173	9	correlation	correlation	NOUN
ajfa-10197	173	10	exists	exist	VERB
ajfa-10197	173	11	between	between	ADP
ajfa-10197	173	12	sw	sw	PROPN
ajfa-10197	173	13	,	,	PUNCT
ajfa-10197	173	14	tr	tr	VERB
ajfa-10197	173	15	,	,	PUNCT
ajfa-10197	173	16	cp	cp	INTJ
ajfa-10197	173	17	and	and	CCONJ
ajfa-10197	173	18	ht	ht	PROPN
ajfa-10197	173	19	.	.	PROPN
ajfa-10197	173	20	table	table	PROPN
ajfa-10197	173	21	4	4	NUM
ajfa-10197	173	22	.	.	PUNCT
ajfa-10197	173	23	correlation	correlation	NOUN
ajfa-10197	173	24	matrix	matrix	NOUN
ajfa-10197	173	25	for	for	ADP
ajfa-10197	173	26	np	np	PROPN
ajfa-10197	173	27	,	,	PUNCT
ajfa-10197	173	28	sw	sw	PROPN
ajfa-10197	173	29	,	,	PUNCT
ajfa-10197	173	30	tr	tr	VERB
ajfa-10197	173	31	,	,	PUNCT
ajfa-10197	173	32	cp	cp	INTJ
ajfa-10197	173	33	and	and	CCONJ
ajfa-10197	173	34	ht	ht	PROPN
ajfa-10197	173	35	pearson	pearson	PROPN
ajfa-10197	173	36	correlation	correlation	PROPN
ajfa-10197	173	37	np	np	PROPN
ajfa-10197	173	38	sw	sw	PROPN
ajfa-10197	174	1	tr	tr	VERB
ajfa-10197	174	2	cp	cp	INTJ
ajfa-10197	174	3	ht	ht	INTJ
ajfa-10197	174	4	np	np	INTJ
ajfa-10197	174	5	1.0000	1.0000	NUM
ajfa-10197	174	6	sw	sw	PROPN
ajfa-10197	174	7	0.389	0.389	NUM
ajfa-10197	174	8	*	*	NOUN
ajfa-10197	174	9	*	*	PROPN
ajfa-10197	175	1	1.0000	1.0000	NUM
ajfa-10197	175	2	(	(	PUNCT
ajfa-10197	175	3	0.0000	0.0000	NUM
ajfa-10197	175	4	)	)	PUNCT
ajfa-10197	175	5	tr	tr	VERB
ajfa-10197	175	6	0.243	0.243	NUM
ajfa-10197	175	7	*	*	PUNCT
ajfa-10197	175	8	0.278	0.278	NUM
ajfa-10197	175	9	*	*	PUNCT
ajfa-10197	175	10	*	*	PROPN
ajfa-10197	175	11	1.0000	1.0000	NUM
ajfa-10197	175	12	(	(	PUNCT
ajfa-10197	175	13	0.015	0.015	NUM
ajfa-10197	175	14	)	)	PUNCT
ajfa-10197	175	15	(	(	PUNCT
ajfa-10197	175	16	0.005	0.005	NUM
ajfa-10197	175	17	)	)	PUNCT
ajfa-10197	175	18	cp	cp	NOUN
ajfa-10197	175	19	0.399	0.399	NUM
ajfa-10197	175	20	*	*	PUNCT
ajfa-10197	175	21	*	*	PUNCT
ajfa-10197	175	22	0.444	0.444	NUM
ajfa-10197	175	23	*	*	NOUN
ajfa-10197	175	24	*	*	NOUN
ajfa-10197	175	25	0.340	0.340	NUM
ajfa-10197	175	26	*	*	PUNCT
ajfa-10197	175	27	*	*	NOUN
ajfa-10197	175	28	1,0000	1,0000	NUM
ajfa-10197	175	29	(	(	PUNCT
ajfa-10197	175	30	0.000	0.000	NUM
ajfa-10197	175	31	)	)	PUNCT
ajfa-10197	175	32	(	(	PUNCT
ajfa-10197	175	33	0.000	0.000	NUM
ajfa-10197	175	34	)	)	PUNCT
ajfa-10197	175	35	(	(	PUNCT
ajfa-10197	175	36	0.001	0.001	NUM
ajfa-10197	175	37	)	)	PUNCT
ajfa-10197	175	38	ht	ht	NOUN
ajfa-10197	176	1	0.526	0.526	NUM
ajfa-10197	176	2	*	*	PUNCT
ajfa-10197	176	3	*	*	PUNCT
ajfa-10197	176	4	0.693	0.693	NUM
ajfa-10197	176	5	*	*	X
ajfa-10197	176	6	*	*	PUNCT
ajfa-10197	176	7	0.245	0.245	NUM
ajfa-10197	176	8	*	*	PUNCT
ajfa-10197	176	9	0.566	0.566	NUM
ajfa-10197	176	10	*	*	PUNCT
ajfa-10197	176	11	*	*	NOUN
ajfa-10197	176	12	1.0000	1.0000	NUM
ajfa-10197	176	13	(	(	PUNCT
ajfa-10197	176	14	0.000	0.000	NUM
ajfa-10197	176	15	)	)	PUNCT
ajfa-10197	176	16	(	(	PUNCT
ajfa-10197	176	17	0.000	0.000	NUM
ajfa-10197	176	18	)	)	PUNCT
ajfa-10197	176	19	(	(	PUNCT
ajfa-10197	176	20	0.014	0.014	NUM
ajfa-10197	176	21	)	)	PUNCT
ajfa-10197	176	22	(	(	PUNCT
ajfa-10197	176	23	0.000	0.000	NUM
ajfa-10197	176	24	)	)	PUNCT
ajfa-10197	176	25	*	*	PUNCT
ajfa-10197	177	1	*	*	PUNCT
ajfa-10197	177	2	correlation	correlation	NOUN
ajfa-10197	177	3	is	be	AUX
ajfa-10197	177	4	significant	significant	ADJ
ajfa-10197	177	5	at	at	ADP
ajfa-10197	177	6	0.01	0.01	NUM
ajfa-10197	177	7	level	level	NOUN
ajfa-10197	177	8	(	(	PUNCT
ajfa-10197	177	9	2	2	NUM
ajfa-10197	177	10	-	-	PUNCT
ajfa-10197	177	11	tailed	tailed	ADJ
ajfa-10197	177	12	)	)	PUNCT
ajfa-10197	177	13	.	.	PUNCT
ajfa-10197	178	1	*	*	PUNCT
ajfa-10197	178	2	correlation	correlation	NOUN
ajfa-10197	178	3	is	be	AUX
ajfa-10197	178	4	significant	significant	ADJ
ajfa-10197	178	5	at	at	ADP
ajfa-10197	178	6	0.05	0.05	NUM
ajfa-10197	178	7	level	level	NOUN
ajfa-10197	178	8	(	(	PUNCT
ajfa-10197	178	9	2	2	NUM
ajfa-10197	178	10	-	-	PUNCT
ajfa-10197	178	11	tailed	tailed	ADJ
ajfa-10197	178	12	)	)	PUNCT
ajfa-10197	178	13	.	.	PUNCT
ajfa-10197	179	1	source	source	NOUN
ajfa-10197	179	2	:	:	PUNCT
ajfa-10197	179	3	authors	author	NOUN
ajfa-10197	179	4	field	field	NOUN
ajfa-10197	179	5	report	report	VERB
ajfa-10197	179	6	2016	2016	NUM
ajfa-10197	179	7	table	table	NOUN
ajfa-10197	179	8	5	5	NUM
ajfa-10197	179	9	shows	show	VERB
ajfa-10197	179	10	the	the	DET
ajfa-10197	179	11	result	result	NOUN
ajfa-10197	179	12	of	of	ADP
ajfa-10197	179	13	the	the	DET
ajfa-10197	179	14	regression	regression	NOUN
ajfa-10197	179	15	model	model	NOUN
ajfa-10197	179	16	used	use	VERB
ajfa-10197	179	17	in	in	ADP
ajfa-10197	179	18	relating	relate	VERB
ajfa-10197	179	19	the	the	DET
ajfa-10197	179	20	joint	joint	ADJ
ajfa-10197	179	21	power	power	NOUN
ajfa-10197	179	22	of	of	ADP
ajfa-10197	179	23	sw	sw	PROPN
ajfa-10197	179	24	,	,	PUNCT
ajfa-10197	179	25	tr	tr	VERB
ajfa-10197	179	26	,	,	PUNCT
ajfa-10197	179	27	cp	cp	INTJ
ajfa-10197	179	28	and	and	CCONJ
ajfa-10197	179	29	ht	ht	PROPN
ajfa-10197	179	30	to	to	ADP
ajfa-10197	179	31	np	np	INTJ
ajfa-10197	179	32	.	.	PUNCT
ajfa-10197	180	1	this	this	PRON
ajfa-10197	180	2	indicates	indicate	VERB
ajfa-10197	180	3	that	that	SCONJ
ajfa-10197	180	4	the	the	DET
ajfa-10197	180	5	joint	joint	ADJ
ajfa-10197	180	6	power	power	NOUN
ajfa-10197	180	7	of	of	ADP
ajfa-10197	180	8	sw	sw	PROPN
ajfa-10197	180	9	,	,	PUNCT
ajfa-10197	180	10	tr	tr	VERB
ajfa-10197	180	11	,	,	PUNCT
ajfa-10197	180	12	cp	cp	INTJ
ajfa-10197	180	13	and	and	CCONJ
ajfa-10197	180	14	ht	ht	PROPN
ajfa-10197	180	15	can	can	AUX
ajfa-10197	180	16	significantly	significantly	ADV
ajfa-10197	180	17	predict	predict	VERB
ajfa-10197	180	18	np	np	ADP
ajfa-10197	180	19	as	as	SCONJ
ajfa-10197	180	20	shown	show	VERB
ajfa-10197	180	21	by	by	ADP
ajfa-10197	180	22	the	the	DET
ajfa-10197	180	23	model	model	NOUN
ajfa-10197	180	24	p	p	NOUN
ajfa-10197	180	25	value	value	NOUN
ajfa-10197	180	26	of	of	ADP
ajfa-10197	180	27	0.0000	0.0000	NUM
ajfa-10197	180	28	.	.	PUNCT
ajfa-10197	181	1	this	this	PRON
ajfa-10197	181	2	means	mean	VERB
ajfa-10197	181	3	that	that	SCONJ
ajfa-10197	181	4	the	the	DET
ajfa-10197	181	5	model	model	NOUN
ajfa-10197	181	6	is	be	AUX
ajfa-10197	181	7	fitted	fit	VERB
ajfa-10197	181	8	at	at	ADP
ajfa-10197	181	9	1	1	NUM
ajfa-10197	181	10	%	%	NOUN
ajfa-10197	181	11	.	.	PUNCT
ajfa-10197	182	1	also	also	ADV
ajfa-10197	182	2	the	the	DET
ajfa-10197	182	3	joint	joint	ADJ
ajfa-10197	182	4	power	power	NOUN
ajfa-10197	182	5	of	of	ADP
ajfa-10197	182	6	sw	sw	PROPN
ajfa-10197	182	7	,	,	PUNCT
ajfa-10197	182	8	tr	tr	VERB
ajfa-10197	182	9	,	,	PUNCT
ajfa-10197	182	10	cp	cp	PROPN
ajfa-10197	182	11	and	and	CCONJ
ajfa-10197	182	12	ht	ht	PROPN
ajfa-10197	182	13	contributed	contribute	VERB
ajfa-10197	182	14	about	about	ADV
ajfa-10197	182	15	33	33	NUM
ajfa-10197	182	16	%	%	NOUN
ajfa-10197	182	17	to	to	ADP
ajfa-10197	182	18	the	the	DET
ajfa-10197	182	19	total	total	ADJ
ajfa-10197	182	20	variation	variation	NOUN
ajfa-10197	182	21	of	of	ADP
ajfa-10197	182	22	np	np	PROPN
ajfa-10197	182	23	.	.	PUNCT
ajfa-10197	183	1	ht	ht	PROPN
ajfa-10197	183	2	contributed	contribute	VERB
ajfa-10197	183	3	more	more	ADJ
ajfa-10197	183	4	to	to	ADP
ajfa-10197	183	5	the	the	DET
ajfa-10197	183	6	model	model	NOUN
ajfa-10197	183	7	with	with	ADP
ajfa-10197	183	8	a	a	DET
ajfa-10197	183	9	wide	wide	ADJ
ajfa-10197	183	10	variation	variation	NOUN
ajfa-10197	183	11	than	than	ADP
ajfa-10197	183	12	cp	cp	PROPN
ajfa-10197	183	13	,	,	PUNCT
ajfa-10197	183	14	tr	tr	VERB
ajfa-10197	183	15	and	and	CCONJ
ajfa-10197	183	16	sw	sw	PROPN
ajfa-10197	183	17	as	as	SCONJ
ajfa-10197	183	18	indicated	indicate	VERB
ajfa-10197	183	19	by	by	ADP
ajfa-10197	183	20	the	the	DET
ajfa-10197	183	21	coefficients	coefficient	NOUN
ajfa-10197	183	22	.	.	PUNCT
ajfa-10197	184	1	individually	individually	ADV
ajfa-10197	184	2	,	,	PUNCT
ajfa-10197	184	3	sw	sw	PROPN
ajfa-10197	184	4	showed	show	VERB
ajfa-10197	184	5	the	the	DET
ajfa-10197	184	6	weakest	weak	ADJ
ajfa-10197	184	7	influence	influence	NOUN
ajfa-10197	184	8	on	on	ADP
ajfa-10197	184	9	pbt	pbt	PROPN
ajfa-10197	184	10	.	.	PUNCT
ajfa-10197	185	1	the	the	DET
ajfa-10197	185	2	result	result	NOUN
ajfa-10197	185	3	also	also	ADV
ajfa-10197	185	4	indicates	indicate	VERB
ajfa-10197	185	5	that	that	SCONJ
ajfa-10197	185	6	only	only	ADV
ajfa-10197	185	7	ht	ht	PROPN
ajfa-10197	185	8	can	can	AUX
ajfa-10197	185	9	significantly	significantly	ADV
ajfa-10197	185	10	predict	predict	VERB
ajfa-10197	185	11	np	np	INTJ
ajfa-10197	185	12	at	at	ADP
ajfa-10197	185	13	5	5	NUM
ajfa-10197	185	14	%	%	NOUN
ajfa-10197	185	15	level	level	NOUN
ajfa-10197	185	16	of	of	ADP
ajfa-10197	185	17	significance	significance	NOUN
ajfa-10197	185	18	.	.	PUNCT
ajfa-10197	186	1	the	the	DET
ajfa-10197	186	2	model	model	NOUN
ajfa-10197	186	3	can	can	AUX
ajfa-10197	186	4	be	be	AUX
ajfa-10197	186	5	re	re	AUX
ajfa-10197	186	6	written	write	VERB
ajfa-10197	186	7	thus	thus	ADV
ajfa-10197	186	8	;	;	PUNCT
ajfa-10197	186	9	pbt	pbt	PROPN
ajfa-10197	186	10	=	=	PUNCT
ajfa-10197	186	11	βo	βo	PROPN
ajfa-10197	187	1	+	+	CCONJ
ajfa-10197	187	2	β1	β1	PROPN
ajfa-10197	187	3	sw	sw	PROPN
ajfa-10197	187	4	+	+	CCONJ
ajfa-10197	187	5	β2tr	β2tr	PUNCT
ajfa-10197	187	6	+	+	CCONJ
ajfa-10197	187	7	β3	β3	ADJ
ajfa-10197	187	8	cp	cp	INTJ
ajfa-10197	187	9	+	+	PROPN
ajfa-10197	187	10	β4	β4	PROPN
ajfa-10197	187	11	ht	ht	PROPN
ajfa-10197	187	12	+	+	NUM
ajfa-10197	187	13	µ.	µ.	NOUN
ajfa-10197	187	14	(	(	PUNCT
ajfa-10197	187	15	3	3	NUM
ajfa-10197	187	16	)	)	PUNCT
ajfa-10197	187	17	pbt	pbt	PROPN
ajfa-10197	187	18	=	=	SYM
ajfa-10197	187	19	1277892	1277892	NUM
ajfa-10197	187	20	.	.	PUNCT
ajfa-10197	188	1	+0.310699sw	+0.310699sw	ADJ
ajfa-10197	188	2	+	+	CCONJ
ajfa-10197	189	1	2.675213tr	2.675213tr	NUM
ajfa-10197	189	2	+	+	NUM
ajfa-10197	189	3	3.451895cp	3.451895cp	NUM
ajfa-10197	189	4	+	+	NUM
ajfa-10197	189	5	27.86091ht	27.86091ht	NUM
ajfa-10197	189	6	(	(	PUNCT
ajfa-10197	189	7	4	4	X
ajfa-10197	189	8	)	)	PUNCT
ajfa-10197	189	9	the	the	DET
ajfa-10197	189	10	equation	equation	NOUN
ajfa-10197	189	11	indicates	indicate	VERB
ajfa-10197	189	12	that	that	SCONJ
ajfa-10197	189	13	all	all	DET
ajfa-10197	189	14	the	the	DET
ajfa-10197	189	15	explanatory	explanatory	ADJ
ajfa-10197	189	16	variables	variable	NOUN
ajfa-10197	189	17	have	have	VERB
ajfa-10197	189	18	positive	positive	ADJ
ajfa-10197	189	19	relationship	relationship	NOUN
ajfa-10197	189	20	with	with	ADP
ajfa-10197	189	21	profitability	profitability	NOUN
ajfa-10197	189	22	.	.	PUNCT
ajfa-10197	190	1	from	from	ADP
ajfa-10197	190	2	the	the	DET
ajfa-10197	190	3	result	result	NOUN
ajfa-10197	190	4	,	,	PUNCT
ajfa-10197	190	5	the	the	DET
ajfa-10197	190	6	beta	beta	ADJ
ajfa-10197	190	7	value	value	NOUN
ajfa-10197	190	8	of	of	ADP
ajfa-10197	190	9	ht	ht	PROPN
ajfa-10197	190	10	(	(	PUNCT
ajfa-10197	190	11	27.86091	27.86091	NUM
ajfa-10197	190	12	)	)	PUNCT
ajfa-10197	190	13	contributed	contribute	VERB
ajfa-10197	190	14	more	more	ADJ
ajfa-10197	190	15	to	to	ADP
ajfa-10197	190	16	the	the	DET
ajfa-10197	190	17	profitability	profitability	NOUN
ajfa-10197	190	18	of	of	ADP
ajfa-10197	190	19	the	the	DET
ajfa-10197	190	20	firms	firm	NOUN
ajfa-10197	190	21	than	than	ADP
ajfa-10197	190	22	the	the	DET
ajfa-10197	190	23	beta	beta	ADJ
ajfa-10197	190	24	values	value	NOUN
ajfa-10197	190	25	of	of	ADP
ajfa-10197	190	26	cp	cp	PROPN
ajfa-10197	190	27	,	,	PUNCT
ajfa-10197	190	28	tr	tr	VERB
ajfa-10197	190	29	and	and	CCONJ
ajfa-10197	190	30	sw	sw	PROPN
ajfa-10197	190	31	expenditures	expenditure	NOUN
ajfa-10197	190	32	.	.	PUNCT
ajfa-10197	191	1	the	the	DET
ajfa-10197	191	2	result	result	NOUN
ajfa-10197	191	3	of	of	ADP
ajfa-10197	191	4	the	the	DET
ajfa-10197	191	5	regression	regression	NOUN
ajfa-10197	191	6	is	be	AUX
ajfa-10197	191	7	the	the	DET
ajfa-10197	191	8	same	same	ADJ
ajfa-10197	191	9	with	with	ADP
ajfa-10197	191	10	the	the	DET
ajfa-10197	191	11	correlation	correlation	NOUN
ajfa-10197	191	12	result	result	NOUN
ajfa-10197	191	13	which	which	PRON
ajfa-10197	191	14	also	also	ADV
ajfa-10197	191	15	has	have	VERB
ajfa-10197	191	16	ht	ht	X
ajfa-10197	191	17	as	as	ADP
ajfa-10197	191	18	having	have	VERB
ajfa-10197	191	19	the	the	DET
ajfa-10197	191	20	strongest	strong	ADJ
ajfa-10197	191	21	relationship	relationship	NOUN
ajfa-10197	191	22	with	with	ADP
ajfa-10197	191	23	profitability	profitability	NOUN
ajfa-10197	191	24	.	.	PUNCT
ajfa-10197	192	1	the	the	DET
ajfa-10197	192	2	r2	r2	PROPN
ajfa-10197	192	3	is	be	AUX
ajfa-10197	192	4	also	also	ADV
ajfa-10197	192	5	a	a	DET
ajfa-10197	192	6	little	little	ADJ
ajfa-10197	192	7	above	above	ADP
ajfa-10197	192	8	the	the	DET
ajfa-10197	192	9	result	result	NOUN
ajfa-10197	192	10	of	of	ADP
ajfa-10197	192	11	firer	firer	NOUN
ajfa-10197	192	12	and	and	CCONJ
ajfa-10197	192	13	williams	williams	PROPN
ajfa-10197	192	14	(	(	PUNCT
ajfa-10197	192	15	2003	2003	NUM
ajfa-10197	192	16	)	)	PUNCT
ajfa-10197	192	17	who	who	PRON
ajfa-10197	192	18	found	find	VERB
ajfa-10197	192	19	r2	r2	PROPN
ajfa-10197	192	20	to	to	PART
ajfa-10197	192	21	be	be	AUX
ajfa-10197	192	22	30	30	NUM
ajfa-10197	192	23	%	%	NOUN
ajfa-10197	192	24	in	in	ADP
ajfa-10197	192	25	identifying	identify	VERB
ajfa-10197	192	26	the	the	DET
ajfa-10197	192	27	relationship	relationship	NOUN
ajfa-10197	192	28	between	between	ADP
ajfa-10197	192	29	human	human	ADJ
ajfa-10197	192	30	capital	capital	NOUN
ajfa-10197	192	31	expenditure	expenditure	NOUN
ajfa-10197	192	32	and	and	CCONJ
ajfa-10197	192	33	profitability	profitability	NOUN
ajfa-10197	192	34	.	.	PUNCT
ajfa-10197	193	1	asian	asian	ADJ
ajfa-10197	193	2	journal	journal	PROPN
ajfa-10197	193	3	of	of	ADP
ajfa-10197	193	4	finance	finance	PROPN
ajfa-10197	193	5	&	&	CCONJ
ajfa-10197	193	6	accounting	accounting	PROPN
ajfa-10197	193	7	issn	issn	PROPN
ajfa-10197	193	8	1946	1946	NUM
ajfa-10197	193	9	-	-	PUNCT
ajfa-10197	193	10	052x	052x	PROPN
ajfa-10197	193	11	2016	2016	NUM
ajfa-10197	193	12	,	,	PUNCT
ajfa-10197	193	13	vol	vol	NOUN
ajfa-10197	193	14	.	.	PROPN
ajfa-10197	193	15	8	8	NUM
ajfa-10197	193	16	,	,	PUNCT
ajfa-10197	193	17	no	no	INTJ
ajfa-10197	193	18	.	.	NOUN
ajfa-10197	193	19	2	2	NUM
ajfa-10197	193	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	193	21	167	167	NUM
ajfa-10197	193	22	table	table	NOUN
ajfa-10197	193	23	5	5	NUM
ajfa-10197	193	24	.	.	PUNCT
ajfa-10197	194	1	regression	regression	NOUN
ajfa-10197	194	2	result	result	NOUN
ajfa-10197	194	3	for	for	ADP
ajfa-10197	194	4	the	the	DET
ajfa-10197	194	5	model	model	NOUN
ajfa-10197	194	6	variable	variable	PROPN
ajfa-10197	194	7	co	co	PROPN
ajfa-10197	194	8	efficient	efficient	ADJ
ajfa-10197	194	9	p	p	NOUN
ajfa-10197	194	10	value	value	NOUN
ajfa-10197	194	11	sw	sw	NOUN
ajfa-10197	194	12	0.3106	0.3106	NUM
ajfa-10197	194	13	0.4195	0.4195	NUM
ajfa-10197	194	14	tr	tr	VERB
ajfa-10197	194	15	2.6752	2.6752	NUM
ajfa-10197	194	16	0.2042	0.2042	NUM
ajfa-10197	194	17	cp	cp	NUM
ajfa-10197	194	18	3.4519	3.4519	NUM
ajfa-10197	194	19	0.1941	0.1941	NUM
ajfa-10197	194	20	ht	ht	NUM
ajfa-10197	194	21	27.8609	27.8609	NUM
ajfa-10197	194	22	0.0066	0.0066	NUM
ajfa-10197	194	23	constant	constant	ADJ
ajfa-10197	194	24	1277892	1277892	NUM
ajfa-10197	194	25	.	.	PUNCT
ajfa-10197	195	1	0.2209	0.2209	NUM
ajfa-10197	195	2	r	r	NOUN
ajfa-10197	195	3	–	–	PUNCT
ajfa-10197	195	4	squared	square	VERB
ajfa-10197	195	5	0.33021	0.33021	NUM
ajfa-10197	195	6	adjusted	adjusted	ADJ
ajfa-10197	195	7	r	r	NOUN
ajfa-10197	195	8	–	–	PUNCT
ajfa-10197	195	9	squared	square	VERB
ajfa-10197	195	10	0.301402	0.301402	NUM
ajfa-10197	195	11	model	model	NOUN
ajfa-10197	195	12	p	p	NOUN
ajfa-10197	195	13	value	value	NOUN
ajfa-10197	195	14	0.00000	0.00000	NUM
ajfa-10197	195	15	f	f	PROPN
ajfa-10197	195	16	statistic	statistic	PROPN
ajfa-10197	195	17	11.46239	11.46239	NUM
ajfa-10197	195	18	source	source	NOUN
ajfa-10197	195	19	:	:	PUNCT
ajfa-10197	195	20	author	author	PROPN
ajfa-10197	195	21	’s	’s	PART
ajfa-10197	195	22	field	field	NOUN
ajfa-10197	195	23	report	report	VERB
ajfa-10197	195	24	2016	2016	NUM
ajfa-10197	195	25	4.3	4.3	NUM
ajfa-10197	195	26	summary	summary	NOUN
ajfa-10197	195	27	of	of	ADP
ajfa-10197	195	28	findings	finding	NOUN
ajfa-10197	195	29	the	the	DET
ajfa-10197	195	30	findings	finding	NOUN
ajfa-10197	195	31	from	from	ADP
ajfa-10197	195	32	the	the	DET
ajfa-10197	195	33	studies	study	NOUN
ajfa-10197	195	34	as	as	SCONJ
ajfa-10197	195	35	presented	present	VERB
ajfa-10197	195	36	above	above	ADV
ajfa-10197	195	37	confirm	confirm	VERB
ajfa-10197	195	38	results	result	NOUN
ajfa-10197	195	39	from	from	ADP
ajfa-10197	195	40	previous	previous	ADJ
ajfa-10197	195	41	similar	similar	ADJ
ajfa-10197	195	42	studies	study	NOUN
ajfa-10197	195	43	as	as	ADV
ajfa-10197	195	44	well	well	ADV
ajfa-10197	195	45	as	as	ADP
ajfa-10197	195	46	also	also	ADV
ajfa-10197	195	47	contradict	contradict	VERB
ajfa-10197	195	48	some	some	PRON
ajfa-10197	195	49	,	,	PUNCT
ajfa-10197	195	50	the	the	DET
ajfa-10197	195	51	study	study	NOUN
ajfa-10197	195	52	found	find	VERB
ajfa-10197	195	53	that	that	SCONJ
ajfa-10197	195	54	there	there	PRON
ajfa-10197	195	55	is	be	VERB
ajfa-10197	195	56	positive	positive	ADJ
ajfa-10197	195	57	relationship	relationship	NOUN
ajfa-10197	195	58	between	between	ADP
ajfa-10197	195	59	expenditure	expenditure	NOUN
ajfa-10197	195	60	on	on	ADP
ajfa-10197	195	61	human	human	ADJ
ajfa-10197	195	62	capital	capital	NOUN
ajfa-10197	195	63	in	in	ADP
ajfa-10197	195	64	general	general	ADJ
ajfa-10197	195	65	and	and	CCONJ
ajfa-10197	195	66	the	the	DET
ajfa-10197	195	67	profitability	profitability	NOUN
ajfa-10197	195	68	of	of	ADP
ajfa-10197	195	69	the	the	DET
ajfa-10197	195	70	selected	select	VERB
ajfa-10197	195	71	firms	firm	NOUN
ajfa-10197	195	72	.	.	PUNCT
ajfa-10197	196	1	this	this	PRON
ajfa-10197	196	2	indicates	indicate	VERB
ajfa-10197	196	3	that	that	SCONJ
ajfa-10197	196	4	expensing	expense	VERB
ajfa-10197	196	5	on	on	ADP
ajfa-10197	196	6	human	human	ADJ
ajfa-10197	196	7	capital	capital	NOUN
ajfa-10197	196	8	has	have	VERB
ajfa-10197	196	9	positive	positive	ADJ
ajfa-10197	196	10	influence	influence	NOUN
ajfa-10197	196	11	on	on	ADP
ajfa-10197	196	12	firms	firm	NOUN
ajfa-10197	196	13	’	'	PUNCT
ajfa-10197	196	14	performance	performance	NOUN
ajfa-10197	196	15	in	in	ADP
ajfa-10197	196	16	terms	term	NOUN
ajfa-10197	196	17	of	of	ADP
ajfa-10197	196	18	profitability	profitability	NOUN
ajfa-10197	196	19	,	,	PUNCT
ajfa-10197	196	20	but	but	CCONJ
ajfa-10197	196	21	despite	despite	SCONJ
ajfa-10197	196	22	the	the	DET
ajfa-10197	196	23	positive	positive	ADJ
ajfa-10197	196	24	relationship	relationship	NOUN
ajfa-10197	196	25	very	very	ADV
ajfa-10197	196	26	few	few	ADJ
ajfa-10197	196	27	of	of	ADP
ajfa-10197	196	28	the	the	DET
ajfa-10197	196	29	companies	company	NOUN
ajfa-10197	196	30	are	be	AUX
ajfa-10197	196	31	having	have	VERB
ajfa-10197	196	32	their	their	PRON
ajfa-10197	196	33	p	p	NOUN
ajfa-10197	196	34	value	value	NOUN
ajfa-10197	196	35	not	not	PART
ajfa-10197	196	36	significant	significant	ADJ
ajfa-10197	196	37	.	.	PUNCT
ajfa-10197	197	1	this	this	DET
ajfa-10197	197	2	finding	finding	NOUN
ajfa-10197	197	3	is	be	AUX
ajfa-10197	197	4	in	in	ADP
ajfa-10197	197	5	line	line	NOUN
ajfa-10197	197	6	with	with	ADP
ajfa-10197	197	7	the	the	DET
ajfa-10197	197	8	study	study	NOUN
ajfa-10197	197	9	conducted	conduct	VERB
ajfa-10197	197	10	by	by	ADP
ajfa-10197	197	11	salim	salim	NOUN
ajfa-10197	197	12	and	and	CCONJ
ajfa-10197	197	13	tayib	tayib	NOUN
ajfa-10197	197	14	(	(	PUNCT
ajfa-10197	197	15	2013	2013	NUM
ajfa-10197	197	16	)	)	PUNCT
ajfa-10197	197	17	but	but	CCONJ
ajfa-10197	197	18	contradict	contradict	VERB
ajfa-10197	197	19	the	the	DET
ajfa-10197	197	20	works	work	NOUN
ajfa-10197	197	21	of	of	ADP
ajfa-10197	197	22	kujansiva	kujansiva	NOUN
ajfa-10197	197	23	and	and	CCONJ
ajfa-10197	197	24	lonnquist	lonnquist	PROPN
ajfa-10197	197	25	(	(	PUNCT
ajfa-10197	197	26	2007	2007	NUM
ajfa-10197	197	27	)	)	PUNCT
ajfa-10197	197	28	who	who	PRON
ajfa-10197	197	29	reported	report	VERB
ajfa-10197	197	30	that	that	SCONJ
ajfa-10197	197	31	there	there	PRON
ajfa-10197	197	32	was	be	VERB
ajfa-10197	197	33	no	no	DET
ajfa-10197	197	34	clear	clear	ADJ
ajfa-10197	197	35	evidence	evidence	NOUN
ajfa-10197	197	36	of	of	ADP
ajfa-10197	197	37	relationship	relationship	NOUN
ajfa-10197	197	38	between	between	ADP
ajfa-10197	197	39	the	the	DET
ajfa-10197	197	40	two	two	NUM
ajfa-10197	197	41	.	.	PUNCT
ajfa-10197	198	1	also	also	ADV
ajfa-10197	198	2	,	,	PUNCT
ajfa-10197	198	3	the	the	DET
ajfa-10197	198	4	result	result	NOUN
ajfa-10197	198	5	of	of	ADP
ajfa-10197	198	6	the	the	DET
ajfa-10197	198	7	correlation	correlation	NOUN
ajfa-10197	198	8	shows	show	VERB
ajfa-10197	198	9	that	that	SCONJ
ajfa-10197	198	10	all	all	DET
ajfa-10197	198	11	the	the	DET
ajfa-10197	198	12	variables	variable	NOUN
ajfa-10197	198	13	are	be	AUX
ajfa-10197	198	14	having	have	VERB
ajfa-10197	198	15	significant	significant	ADJ
ajfa-10197	198	16	positive	positive	ADJ
ajfa-10197	198	17	correlation	correlation	NOUN
ajfa-10197	198	18	with	with	ADP
ajfa-10197	198	19	np	np	INTJ
ajfa-10197	198	20	.	.	PUNCT
ajfa-10197	199	1	though	though	SCONJ
ajfa-10197	199	2	very	very	ADV
ajfa-10197	199	3	few	few	ADJ
ajfa-10197	199	4	of	of	ADP
ajfa-10197	199	5	them	they	PRON
ajfa-10197	199	6	are	be	AUX
ajfa-10197	199	7	weak	weak	ADJ
ajfa-10197	199	8	but	but	CCONJ
ajfa-10197	199	9	on	on	ADP
ajfa-10197	199	10	the	the	DET
ajfa-10197	199	11	whole	whole	ADJ
ajfa-10197	199	12	correlation	correlation	NOUN
ajfa-10197	199	13	exist	exist	VERB
ajfa-10197	199	14	among	among	ADP
ajfa-10197	199	15	the	the	DET
ajfa-10197	199	16	variables	variable	NOUN
ajfa-10197	199	17	.	.	PUNCT
ajfa-10197	200	1	this	this	PRON
ajfa-10197	200	2	indicates	indicate	VERB
ajfa-10197	200	3	that	that	SCONJ
ajfa-10197	200	4	expensing	expense	VERB
ajfa-10197	200	5	on	on	ADP
ajfa-10197	200	6	human	human	ADJ
ajfa-10197	200	7	capital	capital	NOUN
ajfa-10197	200	8	enhances	enhance	VERB
ajfa-10197	200	9	the	the	DET
ajfa-10197	200	10	performance	performance	NOUN
ajfa-10197	200	11	of	of	ADP
ajfa-10197	200	12	the	the	DET
ajfa-10197	200	13	selected	select	VERB
ajfa-10197	200	14	firms	firm	NOUN
ajfa-10197	200	15	in	in	ADP
ajfa-10197	200	16	terms	term	NOUN
ajfa-10197	200	17	of	of	ADP
ajfa-10197	200	18	profitability	profitability	NOUN
ajfa-10197	200	19	.	.	PUNCT
ajfa-10197	201	1	this	this	DET
ajfa-10197	201	2	findings	finding	NOUN
ajfa-10197	201	3	is	be	AUX
ajfa-10197	201	4	consistent	consistent	ADJ
ajfa-10197	201	5	with	with	ADP
ajfa-10197	201	6	ahangar	ahangar	NOUN
ajfa-10197	201	7	(	(	PUNCT
ajfa-10197	201	8	2011	2011	NUM
ajfa-10197	201	9	)	)	PUNCT
ajfa-10197	201	10	and	and	CCONJ
ajfa-10197	201	11	okwy	okwy	VERB
ajfa-10197	201	12	and	and	CCONJ
ajfa-10197	201	13	christopher	christopher	NOUN
ajfa-10197	201	14	(	(	PUNCT
ajfa-10197	201	15	2010	2010	NUM
ajfa-10197	201	16	)	)	PUNCT
ajfa-10197	201	17	.	.	PUNCT
ajfa-10197	202	1	the	the	DET
ajfa-10197	202	2	result	result	NOUN
ajfa-10197	202	3	also	also	ADV
ajfa-10197	202	4	found	find	VERB
ajfa-10197	202	5	r2	r2	PROPN
ajfa-10197	202	6	in	in	ADP
ajfa-10197	202	7	general	general	ADJ
ajfa-10197	202	8	to	to	PART
ajfa-10197	202	9	be	be	AUX
ajfa-10197	202	10	33	33	NUM
ajfa-10197	202	11	%	%	NOUN
ajfa-10197	202	12	.	.	PUNCT
ajfa-10197	203	1	this	this	PRON
ajfa-10197	203	2	is	be	AUX
ajfa-10197	203	3	different	different	ADJ
ajfa-10197	203	4	from	from	ADP
ajfa-10197	203	5	the	the	DET
ajfa-10197	203	6	r2	r2	PROPN
ajfa-10197	203	7	of	of	ADP
ajfa-10197	203	8	individual	individual	ADJ
ajfa-10197	203	9	organisation	organisation	NOUN
ajfa-10197	203	10	’s	’s	PART
ajfa-10197	203	11	classification	classification	NOUN
ajfa-10197	203	12	of	of	ADP
ajfa-10197	203	13	human	human	ADJ
ajfa-10197	203	14	capital	capital	NOUN
ajfa-10197	203	15	expenditure	expenditure	NOUN
ajfa-10197	203	16	in	in	ADP
ajfa-10197	203	17	relation	relation	NOUN
ajfa-10197	203	18	to	to	ADP
ajfa-10197	203	19	profitability	profitability	NOUN
ajfa-10197	203	20	which	which	PRON
ajfa-10197	203	21	ranges	range	VERB
ajfa-10197	203	22	between	between	ADP
ajfa-10197	203	23	20	20	NUM
ajfa-10197	203	24	%	%	NOUN
ajfa-10197	203	25	and	and	CCONJ
ajfa-10197	203	26	95	95	NUM
ajfa-10197	203	27	%	%	NOUN
ajfa-10197	203	28	.	.	PUNCT
ajfa-10197	204	1	5.1	5.1	NUM
ajfa-10197	204	2	conclusions	conclusion	NOUN
ajfa-10197	204	3	the	the	DET
ajfa-10197	204	4	findings	finding	NOUN
ajfa-10197	204	5	from	from	ADP
ajfa-10197	204	6	the	the	DET
ajfa-10197	204	7	study	study	NOUN
ajfa-10197	204	8	revealed	reveal	VERB
ajfa-10197	204	9	that	that	SCONJ
ajfa-10197	204	10	human	human	ADJ
ajfa-10197	204	11	capital	capital	NOUN
ajfa-10197	204	12	expenditure	expenditure	NOUN
ajfa-10197	204	13	significantly	significantly	ADV
ajfa-10197	204	14	influenced	influence	VERB
ajfa-10197	204	15	profitability	profitability	NOUN
ajfa-10197	204	16	of	of	ADP
ajfa-10197	204	17	manufacturing	manufacturing	NOUN
ajfa-10197	204	18	companies	company	NOUN
ajfa-10197	204	19	quoted	quote	VERB
ajfa-10197	204	20	on	on	ADP
ajfa-10197	204	21	the	the	DET
ajfa-10197	204	22	nigeria	nigeria	PROPN
ajfa-10197	204	23	stock	stock	PROPN
ajfa-10197	204	24	exchange	exchange	PROPN
ajfa-10197	204	25	.	.	PUNCT
ajfa-10197	205	1	from	from	ADP
ajfa-10197	205	2	these	these	DET
ajfa-10197	205	3	findings	finding	NOUN
ajfa-10197	205	4	,	,	PUNCT
ajfa-10197	205	5	the	the	DET
ajfa-10197	205	6	study	study	NOUN
ajfa-10197	205	7	therefore	therefore	ADV
ajfa-10197	205	8	conclude	conclude	VERB
ajfa-10197	205	9	that	that	SCONJ
ajfa-10197	205	10	companies	company	NOUN
ajfa-10197	205	11	that	that	PRON
ajfa-10197	205	12	place	place	VERB
ajfa-10197	205	13	more	more	ADJ
ajfa-10197	205	14	emphasis	emphasis	NOUN
ajfa-10197	205	15	on	on	ADP
ajfa-10197	205	16	human	human	ADJ
ajfa-10197	205	17	capital	capital	NOUN
ajfa-10197	205	18	,	,	PUNCT
ajfa-10197	205	19	maintaining	maintain	VERB
ajfa-10197	205	20	it	it	PRON
ajfa-10197	205	21	and	and	CCONJ
ajfa-10197	205	22	treating	treat	VERB
ajfa-10197	205	23	it	it	PRON
ajfa-10197	205	24	as	as	ADP
ajfa-10197	205	25	a	a	DET
ajfa-10197	205	26	pure	pure	ADJ
ajfa-10197	205	27	asset	asset	NOUN
ajfa-10197	205	28	will	will	AUX
ajfa-10197	205	29	stand	stand	VERB
ajfa-10197	205	30	apart	apart	ADV
ajfa-10197	205	31	.	.	PUNCT
ajfa-10197	206	1	expert	expert	NOUN
ajfa-10197	206	2	says	say	VERB
ajfa-10197	206	3	,	,	PUNCT
ajfa-10197	206	4	“	"	PUNCT
ajfa-10197	206	5	the	the	DET
ajfa-10197	206	6	work	work	NOUN
ajfa-10197	206	7	force	force	NOUN
ajfa-10197	206	8	is	be	AUX
ajfa-10197	206	9	the	the	DET
ajfa-10197	206	10	primary	primary	ADJ
ajfa-10197	206	11	way	way	NOUN
ajfa-10197	206	12	to	to	PART
ajfa-10197	206	13	drive	drive	VERB
ajfa-10197	206	14	revenue	revenue	NOUN
ajfa-10197	206	15	”	"	PUNCT
ajfa-10197	206	16	.	.	PUNCT
ajfa-10197	207	1	also	also	ADV
ajfa-10197	207	2	,	,	PUNCT
ajfa-10197	207	3	companies	company	NOUN
ajfa-10197	207	4	that	that	PRON
ajfa-10197	207	5	do	do	VERB
ajfa-10197	207	6	a	a	DET
ajfa-10197	207	7	proper	proper	ADJ
ajfa-10197	207	8	job	job	NOUN
ajfa-10197	207	9	of	of	ADP
ajfa-10197	207	10	making	make	VERB
ajfa-10197	207	11	sure	sure	ADJ
ajfa-10197	207	12	they	they	PRON
ajfa-10197	207	13	have	have	VERB
ajfa-10197	207	14	the	the	DET
ajfa-10197	207	15	right	right	ADJ
ajfa-10197	207	16	people	people	NOUN
ajfa-10197	207	17	at	at	ADP
ajfa-10197	207	18	the	the	DET
ajfa-10197	207	19	right	right	ADJ
ajfa-10197	207	20	time	time	NOUN
ajfa-10197	207	21	at	at	ADP
ajfa-10197	207	22	the	the	DET
ajfa-10197	207	23	price	price	NOUN
ajfa-10197	207	24	are	be	AUX
ajfa-10197	207	25	going	go	VERB
ajfa-10197	207	26	to	to	PART
ajfa-10197	207	27	be	be	AUX
ajfa-10197	207	28	in	in	ADP
ajfa-10197	207	29	the	the	DET
ajfa-10197	207	30	position	position	NOUN
ajfa-10197	207	31	to	to	ADP
ajfa-10197	207	32	asian	asian	ADJ
ajfa-10197	207	33	journal	journal	NOUN
ajfa-10197	207	34	of	of	ADP
ajfa-10197	207	35	finance	finance	PROPN
ajfa-10197	207	36	&	&	CCONJ
ajfa-10197	207	37	accounting	accounting	PROPN
ajfa-10197	207	38	issn	issn	PROPN
ajfa-10197	207	39	1946	1946	NUM
ajfa-10197	207	40	-	-	PUNCT
ajfa-10197	207	41	052x	052x	PROPN
ajfa-10197	207	42	2016	2016	NUM
ajfa-10197	207	43	,	,	PUNCT
ajfa-10197	207	44	vol	vol	NOUN
ajfa-10197	207	45	.	.	PROPN
ajfa-10197	207	46	8	8	NUM
ajfa-10197	207	47	,	,	PUNCT
ajfa-10197	207	48	no	no	INTJ
ajfa-10197	207	49	.	.	NOUN
ajfa-10197	207	50	2	2	NUM
ajfa-10197	207	51	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	207	52	168	168	NUM
ajfa-10197	207	53	have	have	VERB
ajfa-10197	207	54	a	a	DET
ajfa-10197	207	55	sustainable	sustainable	ADJ
ajfa-10197	207	56	competitive	competitive	ADJ
ajfa-10197	207	57	advantage	advantage	NOUN
ajfa-10197	207	58	.	.	PUNCT
ajfa-10197	208	1	in	in	ADP
ajfa-10197	208	2	today	today	NOUN
ajfa-10197	208	3	’s	’s	PART
ajfa-10197	208	4	global	global	PROPN
ajfa-10197	208	5	business	business	NOUN
ajfa-10197	208	6	environment	environment	NOUN
ajfa-10197	208	7	and	and	CCONJ
ajfa-10197	208	8	a	a	DET
ajfa-10197	208	9	changing	change	VERB
ajfa-10197	208	10	world	world	NOUN
ajfa-10197	208	11	,	,	PUNCT
ajfa-10197	208	12	success	success	NOUN
ajfa-10197	208	13	is	be	AUX
ajfa-10197	208	14	driven	drive	VERB
ajfa-10197	208	15	by	by	ADP
ajfa-10197	208	16	talent	talent	NOUN
ajfa-10197	208	17	,	,	PUNCT
ajfa-10197	208	18	vision	vision	NOUN
ajfa-10197	208	19	and	and	CCONJ
ajfa-10197	208	20	leadership	leadership	NOUN
ajfa-10197	208	21	capability	capability	NOUN
ajfa-10197	208	22	of	of	ADP
ajfa-10197	208	23	employee	employee	NOUN
ajfa-10197	208	24	.	.	PUNCT
ajfa-10197	209	1	companies	company	NOUN
ajfa-10197	209	2	should	should	AUX
ajfa-10197	209	3	therefore	therefore	ADV
ajfa-10197	209	4	ensure	ensure	VERB
ajfa-10197	209	5	that	that	SCONJ
ajfa-10197	209	6	they	they	PRON
ajfa-10197	209	7	secure	secure	VERB
ajfa-10197	209	8	the	the	DET
ajfa-10197	209	9	best	good	ADJ
ajfa-10197	209	10	leadership	leadership	NOUN
ajfa-10197	209	11	teams	team	NOUN
ajfa-10197	209	12	for	for	ADP
ajfa-10197	209	13	the	the	DET
ajfa-10197	209	14	ongoing	ongoing	ADJ
ajfa-10197	209	15	success	success	NOUN
ajfa-10197	209	16	of	of	ADP
ajfa-10197	209	17	the	the	DET
ajfa-10197	209	18	business	business	NOUN
ajfa-10197	209	19	.	.	PUNCT
ajfa-10197	210	1	5.2	5.2	NUM
ajfa-10197	210	2	recommendations	recommendation	NOUN
ajfa-10197	210	3	human	human	ADJ
ajfa-10197	210	4	capital	capital	NOUN
ajfa-10197	210	5	expenditure	expenditure	NOUN
ajfa-10197	210	6	is	be	AUX
ajfa-10197	210	7	being	be	AUX
ajfa-10197	210	8	incurred	incur	VERB
ajfa-10197	210	9	by	by	ADP
ajfa-10197	210	10	various	various	ADJ
ajfa-10197	210	11	organizations	organization	NOUN
ajfa-10197	210	12	to	to	PART
ajfa-10197	210	13	ensure	ensure	VERB
ajfa-10197	210	14	that	that	SCONJ
ajfa-10197	210	15	their	their	PRON
ajfa-10197	210	16	profitability	profitability	NOUN
ajfa-10197	210	17	is	be	AUX
ajfa-10197	210	18	enhanced	enhance	VERB
ajfa-10197	210	19	for	for	ADP
ajfa-10197	210	20	the	the	DET
ajfa-10197	210	21	sustainability	sustainability	NOUN
ajfa-10197	210	22	and	and	CCONJ
ajfa-10197	210	23	overall	overall	ADJ
ajfa-10197	210	24	performance	performance	NOUN
ajfa-10197	210	25	of	of	ADP
ajfa-10197	210	26	their	their	PRON
ajfa-10197	210	27	business	business	NOUN
ajfa-10197	210	28	.	.	PUNCT
ajfa-10197	211	1	from	from	ADP
ajfa-10197	211	2	the	the	DET
ajfa-10197	211	3	findings	finding	NOUN
ajfa-10197	211	4	of	of	ADP
ajfa-10197	211	5	the	the	DET
ajfa-10197	211	6	study	study	NOUN
ajfa-10197	211	7	,	,	PUNCT
ajfa-10197	211	8	we	we	PRON
ajfa-10197	211	9	recommend	recommend	VERB
ajfa-10197	211	10	the	the	DET
ajfa-10197	211	11	followings	following	NOUN
ajfa-10197	211	12	;	;	PUNCT
ajfa-10197	211	13	2	2	X
ajfa-10197	211	14	.	.	X
ajfa-10197	211	15	companies	company	NOUN
ajfa-10197	211	16	should	should	AUX
ajfa-10197	211	17	imbibe	imbibe	VERB
ajfa-10197	211	18	the	the	DET
ajfa-10197	211	19	culture	culture	NOUN
ajfa-10197	211	20	of	of	ADP
ajfa-10197	211	21	capitalizing	capitalize	VERB
ajfa-10197	211	22	and	and	CCONJ
ajfa-10197	211	23	reporting	report	VERB
ajfa-10197	211	24	investment	investment	NOUN
ajfa-10197	211	25	on	on	ADP
ajfa-10197	211	26	human	human	ADJ
ajfa-10197	211	27	resources	resource	NOUN
ajfa-10197	211	28	that	that	PRON
ajfa-10197	211	29	can	can	AUX
ajfa-10197	211	30	improve	improve	VERB
ajfa-10197	211	31	the	the	DET
ajfa-10197	211	32	quality	quality	NOUN
ajfa-10197	211	33	and	and	CCONJ
ajfa-10197	211	34	productivity	productivity	NOUN
ajfa-10197	211	35	.	.	PUNCT
ajfa-10197	212	1	this	this	PRON
ajfa-10197	212	2	will	will	AUX
ajfa-10197	212	3	impact	impact	VERB
ajfa-10197	212	4	positively	positively	ADV
ajfa-10197	212	5	and	and	CCONJ
ajfa-10197	212	6	significantly	significantly	ADV
ajfa-10197	212	7	on	on	ADP
ajfa-10197	212	8	their	their	PRON
ajfa-10197	212	9	profitability	profitability	NOUN
ajfa-10197	212	10	and	and	CCONJ
ajfa-10197	212	11	consequently	consequently	ADV
ajfa-10197	212	12	on	on	ADP
ajfa-10197	212	13	their	their	PRON
ajfa-10197	212	14	share	share	NOUN
ajfa-10197	212	15	price	price	NOUN
ajfa-10197	212	16	value	value	NOUN
ajfa-10197	212	17	.	.	PUNCT
ajfa-10197	213	1	h4	h4	NOUN
ajfa-10197	213	2	.	.	PUNCT
ajfa-10197	214	1	it	it	PRON
ajfa-10197	214	2	is	be	AUX
ajfa-10197	214	3	important	important	ADJ
ajfa-10197	214	4	for	for	SCONJ
ajfa-10197	214	5	management	management	NOUN
ajfa-10197	214	6	of	of	ADP
ajfa-10197	214	7	quoted	quote	VERB
ajfa-10197	214	8	manufacturing	manufacturing	NOUN
ajfa-10197	214	9	companies	company	NOUN
ajfa-10197	214	10	should	should	AUX
ajfa-10197	214	11	invest	invest	VERB
ajfa-10197	214	12	judiciously	judiciously	ADV
ajfa-10197	214	13	in	in	ADP
ajfa-10197	214	14	their	their	PRON
ajfa-10197	214	15	knowledge	knowledge	NOUN
ajfa-10197	214	16	assets	asset	NOUN
ajfa-10197	214	17	so	so	SCONJ
ajfa-10197	214	18	as	as	SCONJ
ajfa-10197	214	19	to	to	PART
ajfa-10197	214	20	attain	attain	VERB
ajfa-10197	214	21	desired	desire	VERB
ajfa-10197	214	22	profitability	profitability	NOUN
ajfa-10197	214	23	.	.	PUNCT
ajfa-10197	215	1	this	this	PRON
ajfa-10197	215	2	will	will	AUX
ajfa-10197	215	3	avail	avail	VERB
ajfa-10197	215	4	organizations	organization	NOUN
ajfa-10197	215	5	to	to	PART
ajfa-10197	215	6	attain	attain	VERB
ajfa-10197	215	7	greater	great	ADJ
ajfa-10197	215	8	success	success	NOUN
ajfa-10197	215	9	and	and	CCONJ
ajfa-10197	215	10	remain	remain	VERB
ajfa-10197	215	11	competitive	competitive	ADJ
ajfa-10197	215	12	to	to	PART
ajfa-10197	215	13	achieve	achieve	VERB
ajfa-10197	215	14	their	their	PRON
ajfa-10197	215	15	long	long	ADJ
ajfa-10197	215	16	term	term	NOUN
ajfa-10197	215	17	value	value	NOUN
ajfa-10197	215	18	creation	creation	NOUN
ajfa-10197	215	19	and	and	CCONJ
ajfa-10197	215	20	survival	survival	NOUN
ajfa-10197	215	21	goals	goal	NOUN
ajfa-10197	215	22	.	.	PUNCT
ajfa-10197	216	1	6	6	X
ajfa-10197	216	2	.	.	X
ajfa-10197	216	3	manufacturing	manufacturing	NOUN
ajfa-10197	216	4	companies	company	NOUN
ajfa-10197	216	5	should	should	AUX
ajfa-10197	216	6	provide	provide	VERB
ajfa-10197	216	7	an	an	DET
ajfa-10197	216	8	enabling	enable	VERB
ajfa-10197	216	9	organization	organization	NOUN
ajfa-10197	216	10	structure	structure	NOUN
ajfa-10197	216	11	for	for	ADP
ajfa-10197	216	12	qualified	qualified	ADJ
ajfa-10197	216	13	,	,	PUNCT
ajfa-10197	216	14	experienced	experienced	ADJ
ajfa-10197	216	15	and	and	CCONJ
ajfa-10197	216	16	skilled	skilled	ADJ
ajfa-10197	216	17	human	human	ADJ
ajfa-10197	216	18	resources	resource	NOUN
ajfa-10197	216	19	to	to	PART
ajfa-10197	216	20	fully	fully	ADV
ajfa-10197	216	21	utilize	utilize	VERB
ajfa-10197	216	22	their	their	PRON
ajfa-10197	216	23	potentials	potential	NOUN
ajfa-10197	216	24	and	and	CCONJ
ajfa-10197	216	25	thus	thus	ADV
ajfa-10197	216	26	increase	increase	VERB
ajfa-10197	216	27	human	human	ADJ
ajfa-10197	216	28	capital	capital	NOUN
ajfa-10197	216	29	efficiency	efficiency	NOUN
ajfa-10197	216	30	.	.	PUNCT
ajfa-10197	217	1	this	this	PRON
ajfa-10197	217	2	will	will	AUX
ajfa-10197	217	3	enable	enable	VERB
ajfa-10197	217	4	the	the	DET
ajfa-10197	217	5	organizations	organization	NOUN
ajfa-10197	217	6	to	to	PART
ajfa-10197	217	7	achieve	achieve	VERB
ajfa-10197	217	8	higher	high	ADJ
ajfa-10197	217	9	profitability	profitability	NOUN
ajfa-10197	217	10	,	,	PUNCT
ajfa-10197	217	11	because	because	SCONJ
ajfa-10197	217	12	the	the	PRON
ajfa-10197	217	13	higher	high	ADJ
ajfa-10197	217	14	the	the	DET
ajfa-10197	217	15	human	human	ADJ
ajfa-10197	217	16	capital	capital	NOUN
ajfa-10197	217	17	efficiency	efficiency	NOUN
ajfa-10197	217	18	,	,	PUNCT
ajfa-10197	217	19	the	the	PRON
ajfa-10197	217	20	greater	great	ADJ
ajfa-10197	217	21	the	the	DET
ajfa-10197	217	22	profitability	profitability	NOUN
ajfa-10197	217	23	.	.	PUNCT
ajfa-10197	218	1	references	reference	NOUN
ajfa-10197	218	2	ahangan	ahangan	PROPN
ajfa-10197	219	1	r.g	r.g	PROPN
ajfa-10197	219	2	.	.	PROPN
ajfa-10197	219	3	(	(	PUNCT
ajfa-10197	219	4	2011	2011	NUM
ajfa-10197	219	5	)	)	PUNCT
ajfa-10197	219	6	,	,	PUNCT
ajfa-10197	219	7	the	the	DET
ajfa-10197	219	8	relationship	relationship	NOUN
ajfa-10197	219	9	between	between	ADP
ajfa-10197	219	10	intellectual	intellectual	ADJ
ajfa-10197	219	11	capital	capital	NOUN
ajfa-10197	219	12	and	and	CCONJ
ajfa-10197	219	13	financial	financial	ADJ
ajfa-10197	219	14	performance	performance	NOUN
ajfa-10197	219	15	:	:	PUNCT
ajfa-10197	219	16	an	an	DET
ajfa-10197	219	17	empirical	empirical	ADJ
ajfa-10197	219	18	investigation	investigation	NOUN
ajfa-10197	219	19	in	in	ADP
ajfa-10197	219	20	an	an	DET
ajfa-10197	219	21	iranian	iranian	ADJ
ajfa-10197	219	22	company	company	NOUN
ajfa-10197	219	23	.	.	PUNCT
ajfa-10197	220	1	african	african	ADJ
ajfa-10197	220	2	journal	journal	PROPN
ajfa-10197	220	3	of	of	ADP
ajfa-10197	220	4	business	business	NOUN
ajfa-10197	220	5	management	management	NOUN
ajfa-10197	220	6	5(1	5(1	NUM
ajfa-10197	220	7	)	)	PUNCT
ajfa-10197	220	8	,	,	PUNCT
ajfa-10197	220	9	88	88	NUM
ajfa-10197	220	10	-	-	SYM
ajfa-10197	220	11	95	95	NUM
ajfa-10197	220	12	.	.	PUNCT
ajfa-10197	221	1	alan	alan	PROPN
ajfa-10197	221	2	k.	k.	PROPN
ajfa-10197	221	3	m.	m.	PROPN
ajfa-10197	221	4	a.	a.	PROPN
ajfa-10197	221	5	,	,	PUNCT
ajfa-10197	221	6	altman	altman	PROPN
ajfa-10197	221	7	y.	y.	PROPN
ajfa-10197	221	8	,	,	PUNCT
ajfa-10197	221	9	&	&	CCONJ
ajfa-10197	221	10	roussel	roussel	PROPN
ajfa-10197	221	11	j.	j.	PROPN
ajfa-10197	221	12	(	(	PUNCT
ajfa-10197	221	13	2008	2008	NUM
ajfa-10197	221	14	)	)	PUNCT
ajfa-10197	221	15	.	.	PUNCT
ajfa-10197	222	1	employee	employee	NOUN
ajfa-10197	222	2	training	training	NOUN
ajfa-10197	222	3	needs	need	NOUN
ajfa-10197	222	4	and	and	CCONJ
ajfa-10197	222	5	perceived	perceive	VERB
ajfa-10197	222	6	value	value	NOUN
ajfa-10197	222	7	of	of	ADP
ajfa-10197	222	8	training	training	NOUN
ajfa-10197	222	9	in	in	ADP
ajfa-10197	222	10	the	the	DET
ajfa-10197	222	11	pearl	pearl	NOUN
ajfa-10197	222	12	river	river	PROPN
ajfa-10197	222	13	delta	delta	NOUN
ajfa-10197	222	14	of	of	ADP
ajfa-10197	222	15	china	china	PROPN
ajfa-10197	222	16	:	:	PUNCT
ajfa-10197	222	17	a	a	DET
ajfa-10197	222	18	human	human	ADJ
ajfa-10197	222	19	capital	capital	NOUN
ajfa-10197	222	20	development	development	NOUN
ajfa-10197	222	21	approach	approach	NOUN
ajfa-10197	222	22	.	.	PUNCT
ajfa-10197	223	1	journal	journal	NOUN
ajfa-10197	223	2	of	of	ADP
ajfa-10197	223	3	european	european	PROPN
ajfa-10197	223	4	industrial	industrial	ADJ
ajfa-10197	223	5	training	training	NOUN
ajfa-10197	223	6	,	,	PUNCT
ajfa-10197	223	7	32(1	32(1	NUM
ajfa-10197	223	8	)	)	PUNCT
ajfa-10197	223	9	,	,	PUNCT
ajfa-10197	223	10	19	19	NUM
ajfa-10197	223	11	-	-	SYM
ajfa-10197	223	12	31	31	NUM
ajfa-10197	223	13	.	.	PUNCT
ajfa-10197	224	1	american	american	PROPN
ajfa-10197	224	2	institute	institute	PROPN
ajfa-10197	224	3	of	of	ADP
ajfa-10197	224	4	certified	certify	VERB
ajfa-10197	224	5	accountants	accountant	NOUN
ajfa-10197	224	6	.	.	PUNCT
ajfa-10197	225	1	aicpa	aicpa	PROPN
ajfa-10197	225	2	1975	1975	NUM
ajfa-10197	225	3	,	,	PUNCT
ajfa-10197	225	4	p.83	p.83	PROPN
ajfa-10197	225	5	.	.	PUNCT
ajfa-10197	226	1	https://doi.org/10.1108/03090590810846548	https://doi.org/10.1108/03090590810846548	ADJ
ajfa-10197	226	2	anuonye	anuonye	PROPN
ajfa-10197	226	3	.	.	PUNCT
ajfa-10197	227	1	(	(	PUNCT
ajfa-10197	227	2	2015	2015	NUM
ajfa-10197	227	3	)	)	PUNCT
ajfa-10197	227	4	.	.	PUNCT
ajfa-10197	228	1	acconuting	acconute	VERB
ajfa-10197	228	2	for	for	ADP
ajfa-10197	228	3	cost	cost	NOUN
ajfa-10197	228	4	and	and	CCONJ
ajfa-10197	228	5	benefits	benefit	NOUN
ajfa-10197	228	6	of	of	ADP
ajfa-10197	228	7	human	human	ADJ
ajfa-10197	228	8	asset	asset	NOUN
ajfa-10197	228	9	.	.	PUNCT
ajfa-10197	229	1	journal	journal	PROPN
ajfa-10197	229	2	of	of	ADP
ajfa-10197	229	3	business	business	PROPN
ajfa-10197	229	4	&	&	CCONJ
ajfa-10197	229	5	management	management	PROPN
ajfa-10197	229	6	.	.	PUNCT
ajfa-10197	230	1	issn	issn	PROPN
ajfa-10197	230	2	2291	2291	NUM
ajfa-10197	230	3	-	-	SYM
ajfa-10197	230	4	2002	2002	NUM
ajfa-10197	230	5	.	.	PUNCT
ajfa-10197	231	1	baker	baker	PROPN
ajfa-10197	231	2	aledwan	aledwan	PROPN
ajfa-10197	231	3	,	,	PUNCT
ajfa-10197	231	4	(	(	PUNCT
ajfa-10197	231	5	2012	2012	NUM
ajfa-10197	231	6	)	)	PUNCT
ajfa-10197	231	7	.	.	PUNCT
ajfa-10197	232	1	the	the	DET
ajfa-10197	232	2	impact	impact	NOUN
ajfa-10197	232	3	of	of	ADP
ajfa-10197	232	4	basic	basic	ADJ
ajfa-10197	232	5	components	component	NOUN
ajfa-10197	232	6	of	of	ADP
ajfa-10197	232	7	intellectual	intellectual	ADJ
ajfa-10197	232	8	capital	capital	NOUN
ajfa-10197	232	9	on	on	ADP
ajfa-10197	232	10	the	the	DET
ajfa-10197	232	11	profitability	profitability	NOUN
ajfa-10197	232	12	of	of	ADP
ajfa-10197	232	13	jordanian	jordanian	ADJ
ajfa-10197	232	14	manufacturing	manufacturing	NOUN
ajfa-10197	232	15	companies	company	NOUN
ajfa-10197	232	16	.	.	PUNCT
ajfa-10197	233	1	european	european	ADJ
ajfa-10197	233	2	scientific	scientific	ADJ
ajfa-10197	233	3	journal	journal	PROPN
ajfa-10197	233	4	october	october	PROPN
ajfa-10197	233	5	(	(	PUNCT
ajfa-10197	233	6	2014	2014	NUM
ajfa-10197	233	7	)	)	PUNCT
ajfa-10197	233	8	edition	edition	NOUN
ajfa-10197	233	9	,	,	PUNCT
ajfa-10197	233	10	10(28	10(28	NUM
ajfa-10197	233	11	)	)	PUNCT
ajfa-10197	233	12	.	.	PUNCT
ajfa-10197	234	1	issn	issn	PROPN
ajfa-10197	234	2	1857	1857	NUM
ajfa-10197	234	3	-	-	SYM
ajfa-10197	234	4	1881	1881	NUM
ajfa-10197	234	5	.	.	PUNCT
ajfa-10197	235	1	becker	becker	PROPN
ajfa-10197	235	2	g.s	g.s	PROPN
ajfa-10197	235	3	.	.	PROPN
ajfa-10197	235	4	(	(	PUNCT
ajfa-10197	235	5	1976	1976	NUM
ajfa-10197	235	6	)	)	PUNCT
ajfa-10197	235	7	.	.	PUNCT
ajfa-10197	236	1	the	the	DET
ajfa-10197	236	2	economic	economic	ADJ
ajfa-10197	236	3	approach	approach	NOUN
ajfa-10197	236	4	to	to	ADP
ajfa-10197	236	5	human	human	ADJ
ajfa-10197	236	6	behaviour	behaviour	NOUN
ajfa-10197	236	7	.	.	PUNCT
ajfa-10197	237	1	chicago	chicago	PROPN
ajfa-10197	237	2	:	:	PUNCT
ajfa-10197	238	1	university	university	NOUN
ajfa-10197	238	2	of	of	ADP
ajfa-10197	238	3	chicago	chicago	PROPN
ajfa-10197	238	4	press	press	NOUN
ajfa-10197	238	5	.	.	PUNCT
ajfa-10197	239	1	p.	p.	NOUN
ajfa-10197	239	2	57	57	NUM
ajfa-10197	239	3	.	.	PUNCT
ajfa-10197	240	1	boldizzoni	boldizzoni	ADJ
ajfa-10197	240	2	,	,	PUNCT
ajfa-10197	240	3	(	(	PUNCT
ajfa-10197	240	4	2008	2008	NUM
ajfa-10197	240	5	)	)	PUNCT
ajfa-10197	240	6	.	.	PUNCT
ajfa-10197	241	1	means	mean	VERB
ajfa-10197	241	2	and	and	CCONJ
ajfa-10197	241	3	ends	end	VERB
ajfa-10197	241	4	:	:	PUNCT
ajfa-10197	241	5	the	the	DET
ajfa-10197	241	6	ideal	ideal	NOUN
ajfa-10197	241	7	of	of	ADP
ajfa-10197	241	8	capital	capital	NOUN
ajfa-10197	241	9	in	in	ADP
ajfa-10197	241	10	the	the	DET
ajfa-10197	241	11	west	west	NOUN
ajfa-10197	241	12	;	;	PUNCT
ajfa-10197	241	13	1500	1500	NUM
ajfa-10197	241	14	-	-	SYM
ajfa-10197	241	15	1970	1970	NUM
ajfa-10197	241	16	,	,	PUNCT
ajfa-10197	241	17	newyork	newyork	PROPN
ajfa-10197	241	18	:	:	PUNCT
ajfa-10197	241	19	palgrave	palgrave	PROPN
ajfa-10197	241	20	.	.	PUNCT
ajfa-10197	242	1	macmillian	macmillian	PROPN
ajfa-10197	242	2	,	,	PUNCT
ajfa-10197	242	3	49	49	NUM
ajfa-10197	242	4	.	.	PUNCT
ajfa-10197	243	1	asian	asian	ADJ
ajfa-10197	243	2	journal	journal	PROPN
ajfa-10197	243	3	of	of	ADP
ajfa-10197	243	4	finance	finance	PROPN
ajfa-10197	243	5	&	&	CCONJ
ajfa-10197	243	6	accounting	accounting	PROPN
ajfa-10197	243	7	issn	issn	PROPN
ajfa-10197	243	8	1946	1946	NUM
ajfa-10197	243	9	-	-	PUNCT
ajfa-10197	243	10	052x	052x	PROPN
ajfa-10197	243	11	2016	2016	NUM
ajfa-10197	243	12	,	,	PUNCT
ajfa-10197	243	13	vol	vol	NOUN
ajfa-10197	243	14	.	.	PROPN
ajfa-10197	243	15	8	8	NUM
ajfa-10197	243	16	,	,	PUNCT
ajfa-10197	243	17	no	no	INTJ
ajfa-10197	243	18	.	.	NOUN
ajfa-10197	243	19	2	2	NUM
ajfa-10197	243	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	243	21	169	169	NUM
ajfa-10197	243	22	chang	chang	PROPN
ajfa-10197	243	23	w.s	w.s	PROPN
ajfa-10197	243	24	.	.	PROPN
ajfa-10197	243	25	,	,	PUNCT
ajfa-10197	243	26	&	&	CCONJ
ajfa-10197	243	27	hseih	hseih	PROPN
ajfa-10197	243	28	,	,	PUNCT
ajfa-10197	243	29	j.j	j.j	PROPN
ajfa-10197	243	30	.	.	PROPN
ajfa-10197	243	31	(	(	PUNCT
ajfa-10197	243	32	2011	2011	NUM
ajfa-10197	243	33	)	)	PUNCT
ajfa-10197	243	34	.	.	PUNCT
ajfa-10197	244	1	intellectual	intellectual	ADJ
ajfa-10197	244	2	capital	capital	PROPN
ajfa-10197	244	3	a	a	DET
ajfa-10197	244	4	missing	missing	ADJ
ajfa-10197	244	5	link	link	NOUN
ajfa-10197	244	6	?	?	PUNCT
ajfa-10197	245	1	international	international	ADJ
ajfa-10197	245	2	journal	journal	NOUN
ajfa-10197	245	3	of	of	ADP
ajfa-10197	245	4	business	business	NOUN
ajfa-10197	245	5	and	and	CCONJ
ajfa-10197	245	6	management	management	NOUN
ajfa-10197	245	7	,	,	PUNCT
ajfa-10197	245	8	6(2	6(2	NUM
ajfa-10197	245	9	)	)	PUNCT
ajfa-10197	245	10	,	,	PUNCT
ajfa-10197	245	11	3	3	NUM
ajfa-10197	245	12	-	-	SYM
ajfa-10197	245	13	12	12	NUM
ajfa-10197	245	14	.	.	PUNCT
ajfa-10197	246	1	https://doi.org/10.5539/ijbm.v6n2p3	https://doi.org/10.5539/ijbm.v6n2p3	PROPN
ajfa-10197	246	2	danish	danish	PROPN
ajfa-10197	246	3	ministry	ministry	PROPN
ajfa-10197	246	4	of	of	ADP
ajfa-10197	246	5	business	business	NOUN
ajfa-10197	246	6	and	and	CCONJ
ajfa-10197	246	7	industry	industry	NOUN
ajfa-10197	246	8	.	.	PUNCT
ajfa-10197	247	1	(	(	PUNCT
ajfa-10197	247	2	2004	2004	NUM
ajfa-10197	247	3	)	)	PUNCT
ajfa-10197	247	4	.	.	PUNCT
ajfa-10197	248	1	memorandum	memorandum	NOUN
ajfa-10197	248	2	of	of	ADP
ajfa-10197	248	3	understanding	understanding	NOUN
ajfa-10197	248	4	:	:	PUNCT
ajfa-10197	248	5	denmark	denmark	NOUN
ajfa-10197	248	6	government	government	NOUN
ajfa-10197	248	7	.	.	PUNCT
ajfa-10197	249	1	davenport	davenport	PROPN
ajfa-10197	249	2	t.	t.	PROPN
ajfa-10197	249	3	(	(	PUNCT
ajfa-10197	249	4	1999	1999	NUM
ajfa-10197	249	5	)	)	PUNCT
ajfa-10197	249	6	.	.	PUNCT
ajfa-10197	250	1	human	human	ADJ
ajfa-10197	250	2	capital	capital	NOUN
ajfa-10197	250	3	:	:	PUNCT
ajfa-10197	250	4	what	what	PRON
ajfa-10197	250	5	it	it	PRON
ajfa-10197	250	6	is	be	AUX
ajfa-10197	250	7	and	and	CCONJ
ajfa-10197	250	8	why	why	SCONJ
ajfa-10197	250	9	people	people	NOUN
ajfa-10197	250	10	invest	invest	VERB
ajfa-10197	250	11	in	in	ADP
ajfa-10197	250	12	it	it	PRON
ajfa-10197	250	13	,	,	PUNCT
ajfa-10197	250	14	jossey	jossey	PROPN
ajfa-10197	250	15	-	-	PUNCT
ajfa-10197	250	16	bas	bas	PROPN
ajfa-10197	250	17	,	,	PUNCT
ajfa-10197	250	18	sanfrancisco	sanfrancisco	PROPN
ajfa-10197	250	19	.	.	PUNCT
ajfa-10197	251	1	p	p	X
ajfa-10197	251	2	36	36	NUM
ajfa-10197	251	3	fitzsimons	fitzsimon	NOUN
ajfa-10197	251	4	p.	p.	NOUN
ajfa-10197	251	5	(	(	PUNCT
ajfa-10197	251	6	1999	1999	NUM
ajfa-10197	251	7	)	)	PUNCT
ajfa-10197	251	8	.	.	PUNCT
ajfa-10197	252	1	human	human	ADJ
ajfa-10197	252	2	capital	capital	PROPN
ajfa-10197	252	3	theory	theory	NOUN
ajfa-10197	252	4	and	and	CCONJ
ajfa-10197	252	5	education	education	NOUN
ajfa-10197	252	6	.	.	PUNCT
ajfa-10197	253	1	the	the	DET
ajfa-10197	253	2	encyclopedia	encyclopedia	NOUN
ajfa-10197	253	3	of	of	ADP
ajfa-10197	253	4	education	education	NOUN
ajfa-10197	253	5	.	.	PUNCT
ajfa-10197	254	1	london	london	PROPN
ajfa-10197	254	2	:	:	PUNCT
ajfa-10197	254	3	macmillian	macmillian	PROPN
ajfa-10197	254	4	.	.	PUNCT
ajfa-10197	255	1	p	p	PROPN
ajfa-10197	255	2	113	113	NUM
ajfa-10197	255	3	frank	frank	PROPN
ajfa-10197	255	4	r.h	r.h	PROPN
ajfa-10197	255	5	.	.	PROPN
ajfa-10197	255	6	,	,	PUNCT
ajfa-10197	255	7	&	&	CCONJ
ajfa-10197	255	8	bernanke	bernanke	PROPN
ajfa-10197	255	9	b.s	b.s	PROPN
ajfa-10197	255	10	.	.	PROPN
ajfa-10197	255	11	(	(	PUNCT
ajfa-10197	255	12	2007	2007	NUM
ajfa-10197	255	13	)	)	PUNCT
ajfa-10197	255	14	.	.	PUNCT
ajfa-10197	256	1	principles	principle	NOUN
ajfa-10197	256	2	of	of	ADP
ajfa-10197	256	3	microeconomics	microeconomics	NOUN
ajfa-10197	256	4	(	(	PUNCT
ajfa-10197	256	5	3rd	3rd	ADJ
ajfa-10197	256	6	ed	ed	NOUN
ajfa-10197	256	7	.	.	PUNCT
ajfa-10197	256	8	)	)	PUNCT
ajfa-10197	256	9	.	.	PUNCT
ajfa-10197	257	1	new	new	PROPN
ajfa-10197	257	2	york	york	PROPN
ajfa-10197	257	3	:	:	PUNCT
ajfa-10197	257	4	mcgraw	mcgraw	PROPN
ajfa-10197	257	5	-	-	PUNCT
ajfa-10197	257	6	hill	hill	PROPN
ajfa-10197	257	7	/	/	SYM
ajfa-10197	257	8	irwin	irwin	PROPN
ajfa-10197	257	9	.	.	PUNCT
ajfa-10197	258	1	p.91	p.91	PROPN
ajfa-10197	258	2	ifrueze	ifrueze	ADJ
ajfa-10197	258	3	m.	m.	NOUN
ajfa-10197	258	4	,	,	PUNCT
ajfa-10197	258	5	(	(	PUNCT
ajfa-10197	258	6	2013	2013	NUM
ajfa-10197	258	7	)	)	PUNCT
ajfa-10197	258	8	impact	impact	NOUN
ajfa-10197	258	9	of	of	ADP
ajfa-10197	258	10	aggregated	aggregated	ADJ
ajfa-10197	258	11	cost	cost	NOUN
ajfa-10197	258	12	of	of	ADP
ajfa-10197	258	13	human	human	ADJ
ajfa-10197	258	14	resources	resource	NOUN
ajfa-10197	258	15	on	on	ADP
ajfa-10197	258	16	profitability	profitability	NOUN
ajfa-10197	258	17	:	:	PUNCT
ajfa-10197	258	18	an	an	DET
ajfa-10197	258	19	empirical	empirical	ADJ
ajfa-10197	258	20	study	study	NOUN
ajfa-10197	258	21	.	.	PUNCT
ajfa-10197	259	1	journal	journal	NOUN
ajfa-10197	259	2	of	of	ADP
ajfa-10197	259	3	business	business	NOUN
ajfa-10197	259	4	and	and	CCONJ
ajfa-10197	259	5	management	management	NOUN
ajfa-10197	259	6	,	,	PUNCT
ajfa-10197	259	7	issn	issn	PROPN
ajfa-10197	259	8	2291	2291	NUM
ajfa-10197	259	9	-	-	SYM
ajfa-10197	259	10	1995	1995	NUM
ajfa-10197	259	11	,	,	PUNCT
ajfa-10197	259	12	3	3	NUM
ajfa-10197	259	13	.	.	X
ajfa-10197	260	1	ismaila	ismaila	PROPN
ajfa-10197	260	2	y.	y.	PROPN
ajfa-10197	260	3	(	(	PUNCT
ajfa-10197	260	4	2013	2013	NUM
ajfa-10197	260	5	)	)	PUNCT
ajfa-10197	260	6	.	.	PUNCT
ajfa-10197	261	1	the	the	DET
ajfa-10197	261	2	relationship	relationship	NOUN
ajfa-10197	261	3	between	between	ADP
ajfa-10197	261	4	human	human	ADJ
ajfa-10197	261	5	capital	capital	NOUN
ajfa-10197	261	6	efficiency	efficiency	NOUN
ajfa-10197	261	7	and	and	CCONJ
ajfa-10197	261	8	financial	financial	ADJ
ajfa-10197	261	9	performance	performance	NOUN
ajfa-10197	261	10	:	:	PUNCT
ajfa-10197	261	11	an	an	DET
ajfa-10197	261	12	empirical	empirical	ADJ
ajfa-10197	261	13	investigation	investigation	NOUN
ajfa-10197	261	14	of	of	ADP
ajfa-10197	261	15	quoted	quote	VERB
ajfa-10197	261	16	nigerian	nigerian	ADJ
ajfa-10197	261	17	banks	bank	NOUN
ajfa-10197	261	18	.	.	PUNCT
ajfa-10197	262	1	research	research	NOUN
ajfa-10197	262	2	journal	journal	PROPN
ajfa-10197	262	3	of	of	ADP
ajfa-10197	262	4	finance	finance	NOUN
ajfa-10197	262	5	and	and	CCONJ
ajfa-10197	262	6	accounting	accounting	NOUN
ajfa-10197	262	7	,	,	PUNCT
ajfa-10197	262	8	4(4	4(4	NUM
ajfa-10197	262	9	)	)	PUNCT
ajfa-10197	262	10	.	.	PUNCT
ajfa-10197	263	1	issn	issn	PROPN
ajfa-10197	263	2	2222	2222	NUM
ajfa-10197	263	3	-	-	SYM
ajfa-10197	263	4	1697(paper	1697(paper	NUM
ajfa-10197	263	5	)	)	PUNCT
ajfa-10197	263	6	.	.	PUNCT
ajfa-10197	264	1	kwon	kwon	PROPN
ajfa-10197	264	2	d.	d.	PROPN
ajfa-10197	264	3	(	(	PUNCT
ajfa-10197	264	4	2010	2010	NUM
ajfa-10197	264	5	)	)	PUNCT
ajfa-10197	264	6	.	.	PUNCT
ajfa-10197	265	1	human	human	ADJ
ajfa-10197	265	2	capital	capital	NOUN
ajfa-10197	265	3	and	and	CCONJ
ajfa-10197	265	4	its	its	PRON
ajfa-10197	265	5	measurement	measurement	NOUN
ajfa-10197	265	6	.	.	PUNCT
ajfa-10197	266	1	oecd	oecd	PROPN
ajfa-10197	266	2	world	world	PROPN
ajfa-10197	266	3	forum	forum	PROPN
ajfa-10197	266	4	on	on	ADP
ajfa-10197	266	5	"	"	PUNCT
ajfa-10197	266	6	statistics	statistic	NOUN
ajfa-10197	266	7	,	,	PUNCT
ajfa-10197	266	8	knowledge	knowledge	NOUN
ajfa-10197	266	9	and	and	CCONJ
ajfa-10197	266	10	policy	policy	NOUN
ajfa-10197	266	11	"	"	PUNCT
ajfa-10197	266	12	.	.	PUNCT
ajfa-10197	267	1	busan	busan	PROPN
ajfa-10197	267	2	,	,	PUNCT
ajfa-10197	267	3	korea27	korea27	PROPN
ajfa-10197	267	4	-	-	PUNCT
ajfa-10197	267	5	30	30	NUM
ajfa-10197	267	6	october	october	NOUN
ajfa-10197	267	7	2010	2010	NUM
ajfa-10197	267	8	.	.	PUNCT
ajfa-10197	268	1	http.//www.oecdworldforum2010.org	http.//www.oecdworldforum2010.org	PROPN
ajfa-10197	268	2	.	.	PROPN
ajfa-10197	268	3	retrieved	retrieve	VERB
ajfa-10197	268	4	7/08/2016	7/08/2016	PROPN
ajfa-10197	268	5	mirvis	mirvis	NOUN
ajfa-10197	268	6	p.h	p.h	PROPN
ajfa-10197	268	7	.	.	PROPN
ajfa-10197	268	8	,	,	PUNCT
ajfa-10197	268	9	&	&	CCONJ
ajfa-10197	268	10	macy	macy	PROPN
ajfa-10197	268	11	b.a	b.a	PROPN
ajfa-10197	268	12	.	.	PROPN
ajfa-10197	269	1	(	(	PUNCT
ajfa-10197	269	2	1976	1976	NUM
ajfa-10197	269	3	)	)	PUNCT
ajfa-10197	269	4	.	.	PUNCT
ajfa-10197	270	1	accounting	account	VERB
ajfa-10197	270	2	for	for	ADP
ajfa-10197	270	3	the	the	DET
ajfa-10197	270	4	costs	cost	NOUN
ajfa-10197	270	5	and	and	CCONJ
ajfa-10197	270	6	benefits	benefit	NOUN
ajfa-10197	270	7	of	of	ADP
ajfa-10197	270	8	human	human	ADJ
ajfa-10197	270	9	resource	resource	NOUN
ajfa-10197	270	10	development	development	NOUN
ajfa-10197	270	11	programmes	programme	NOUN
ajfa-10197	270	12	:	:	PUNCT
ajfa-10197	270	13	an	an	DET
ajfa-10197	270	14	interdisciplinary	interdisciplinary	ADJ
ajfa-10197	270	15	approach	approach	NOUN
ajfa-10197	270	16	.	.	PUNCT
ajfa-10197	271	1	journal	journal	NOUN
ajfa-10197	271	2	of	of	ADP
ajfa-10197	271	3	accounting	accounting	NOUN
ajfa-10197	271	4	organisation	organisation	NOUN
ajfa-10197	271	5	and	and	CCONJ
ajfa-10197	271	6	society	society	NOUN
ajfa-10197	271	7	,	,	PUNCT
ajfa-10197	271	8	12(3	12(3	NUM
ajfa-10197	271	9	)	)	PUNCT
ajfa-10197	271	10	,	,	PUNCT
ajfa-10197	271	11	179	179	NUM
ajfa-10197	271	12	-	-	SYM
ajfa-10197	271	13	193	193	NUM
ajfa-10197	271	14	.	.	PUNCT
ajfa-10197	272	1	https://doi.org/10.1016/0361-3682(76)90022-2	https://doi.org/10.1016/0361-3682(76)90022-2	VERB
ajfa-10197	272	2	odesa	odesa	NOUN
ajfa-10197	272	3	o.	o.	NOUN
ajfa-10197	272	4	(	(	PUNCT
ajfa-10197	272	5	2014	2014	NUM
ajfa-10197	272	6	)	)	PUNCT
ajfa-10197	272	7	.	.	PUNCT
ajfa-10197	273	1	human	human	ADJ
ajfa-10197	273	2	asset	asset	NOUN
ajfa-10197	273	3	accounting	accounting	NOUN
ajfa-10197	273	4	treatment	treatment	NOUN
ajfa-10197	273	5	and	and	CCONJ
ajfa-10197	273	6	corporate	corporate	ADJ
ajfa-10197	273	7	profitability	profitability	NOUN
ajfa-10197	273	8	evaluation	evaluation	NOUN
ajfa-10197	273	9	.	.	PUNCT
ajfa-10197	274	1	british	british	ADJ
ajfa-10197	274	2	journal	journal	PROPN
ajfa-10197	274	3	of	of	ADP
ajfa-10197	274	4	economics	economic	NOUN
ajfa-10197	274	5	,	,	PUNCT
ajfa-10197	274	6	finance	finance	NOUN
ajfa-10197	274	7	and	and	CCONJ
ajfa-10197	274	8	management	management	NOUN
ajfa-10197	274	9	sciences	sciences	PROPN
ajfa-10197	274	10	.	.	PUNCT
ajfa-10197	275	1	organisation	organisation	NOUN
ajfa-10197	275	2	for	for	ADP
ajfa-10197	275	3	economic	economic	ADJ
ajfa-10197	275	4	co	co	NOUN
ajfa-10197	275	5	-	-	NOUN
ajfa-10197	275	6	operation	operation	NOUN
ajfa-10197	275	7	and	and	CCONJ
ajfa-10197	275	8	development	development	NOUN
ajfa-10197	275	9	.	.	PUNCT
ajfa-10197	276	1	(	(	PUNCT
ajfa-10197	276	2	oecd	oecd	PROPN
ajfa-10197	276	3	)	)	PUNCT
ajfa-10197	276	4	(	(	PUNCT
ajfa-10197	276	5	2001	2001	NUM
ajfa-10197	276	6	)	)	PUNCT
ajfa-10197	276	7	.	.	PUNCT
ajfa-10197	277	1	the	the	DET
ajfa-10197	277	2	well	well	ADV
ajfa-10197	277	3	-	-	PUNCT
ajfa-10197	277	4	being	being	NOUN
ajfa-10197	277	5	of	of	ADP
ajfa-10197	277	6	nations	nation	NOUN
ajfa-10197	277	7	:	:	PUNCT
ajfa-10197	277	8	the	the	DET
ajfa-10197	277	9	role	role	NOUN
ajfa-10197	277	10	of	of	ADP
ajfa-10197	277	11	human	human	ADJ
ajfa-10197	277	12	and	and	CCONJ
ajfa-10197	277	13	social	social	ADJ
ajfa-10197	277	14	capital	capital	NOUN
ajfa-10197	277	15	.	.	PUNCT
ajfa-10197	278	1	paris	paris	PROPN
ajfa-10197	278	2	:	:	PUNCT
ajfa-10197	279	1	oecd	oecd	PROPN
ajfa-10197	279	2	.	.	PROPN
ajfa-10197	279	3	okwy	okwy	PROPN
ajfa-10197	279	4	p.o	p.o	PROPN
ajfa-10197	279	5	.	.	PROPN
ajfa-10197	279	6	,	,	PUNCT
ajfa-10197	279	7	&	&	CCONJ
ajfa-10197	279	8	christopher	christopher	PROPN
ajfa-10197	279	9	c.o	c.o	PROPN
ajfa-10197	279	10	.	.	PROPN
ajfa-10197	280	1	(	(	PUNCT
ajfa-10197	280	2	2010	2010	NUM
ajfa-10197	280	3	)	)	PUNCT
ajfa-10197	280	4	.	.	PUNCT
ajfa-10197	281	1	human	human	ADJ
ajfa-10197	281	2	capital	capital	PROPN
ajfa-10197	281	3	accounting	accounting	NOUN
ajfa-10197	281	4	and	and	CCONJ
ajfa-10197	281	5	its	its	PRON
ajfa-10197	281	6	relevance	relevance	NOUN
ajfa-10197	281	7	to	to	ADP
ajfa-10197	281	8	stock	stock	NOUN
ajfa-10197	281	9	investment	investment	NOUN
ajfa-10197	281	10	decisions	decision	NOUN
ajfa-10197	281	11	in	in	ADP
ajfa-10197	281	12	nigeria	nigeria	PROPN
ajfa-10197	281	13	.	.	PUNCT
ajfa-10197	282	1	european	european	PROPN
ajfa-10197	282	2	journal	journal	PROPN
ajfa-10197	282	3	of	of	ADP
ajfa-10197	282	4	economics	economic	NOUN
ajfa-10197	282	5	,	,	PUNCT
ajfa-10197	282	6	finance	finance	NOUN
ajfa-10197	282	7	and	and	CCONJ
ajfa-10197	282	8	administrative	administrative	ADJ
ajfa-10197	282	9	sciences	science	NOUN
ajfa-10197	282	10	,	,	PUNCT
ajfa-10197	282	11	2	2	NUM
ajfa-10197	282	12	,	,	PUNCT
ajfa-10197	282	13	64	64	NUM
ajfa-10197	282	14	-	-	SYM
ajfa-10197	282	15	76	76	NUM
ajfa-10197	282	16	.	.	PUNCT
ajfa-10197	283	1	rodriguez	rodriguez	PROPN
ajfa-10197	283	2	p.j	p.j	PROPN
ajfa-10197	283	3	.	.	PROPN
ajfa-10197	283	4	,	,	PUNCT
ajfa-10197	283	5	&	&	CCONJ
ajfa-10197	283	6	loomis	loomis	PROPN
ajfa-10197	283	7	r.s	r.s	PROPN
ajfa-10197	283	8	.	.	PROPN
ajfa-10197	283	9	(	(	PUNCT
ajfa-10197	283	10	2007	2007	NUM
ajfa-10197	283	11	)	)	PUNCT
ajfa-10197	283	12	.	.	PUNCT
ajfa-10197	284	1	a	a	DET
ajfa-10197	284	2	new	new	ADJ
ajfa-10197	284	3	view	view	NOUN
ajfa-10197	284	4	of	of	ADP
ajfa-10197	284	5	institutions	institution	NOUN
ajfa-10197	284	6	,	,	PUNCT
ajfa-10197	284	7	human	human	ADJ
ajfa-10197	284	8	capital	capital	NOUN
ajfa-10197	284	9	and	and	CCONJ
ajfa-10197	284	10	market	market	NOUN
ajfa-10197	284	11	standardization	standardization	NOUN
ajfa-10197	284	12	.	.	PUNCT
ajfa-10197	285	1	education	education	NOUN
ajfa-10197	285	2	,	,	PUNCT
ajfa-10197	285	3	knowledge	knowledge	NOUN
ajfa-10197	285	4	&	&	CCONJ
ajfa-10197	285	5	economy	economy	NOUN
ajfa-10197	285	6	,	,	PUNCT
ajfa-10197	285	7	1(1	1(1	NUM
ajfa-10197	285	8	)	)	PUNCT
ajfa-10197	285	9	,	,	PUNCT
ajfa-10197	285	10	93	93	NUM
ajfa-10197	285	11	-	-	SYM
ajfa-10197	285	12	105	105	NUM
ajfa-10197	285	13	.	.	PUNCT
ajfa-10197	286	1	https://doi.org/10.1080/17496890601128357	https://doi.org/10.1080/17496890601128357	PROPN
ajfa-10197	286	2	rosen	rosen	PROPN
ajfa-10197	286	3	h.s	h.s	PROPN
ajfa-10197	286	4	.	.	PROPN
ajfa-10197	287	1	(	(	PUNCT
ajfa-10197	287	2	1999	1999	NUM
ajfa-10197	287	3	)	)	PUNCT
ajfa-10197	287	4	.	.	PUNCT
ajfa-10197	288	1	public	public	ADJ
ajfa-10197	288	2	finance	finance	NOUN
ajfa-10197	288	3	.	.	PUNCT
ajfa-10197	289	1	new	new	PROPN
ajfa-10197	289	2	york	york	PROPN
ajfa-10197	289	3	:	:	PUNCT
ajfa-10197	289	4	mcgraw	mcgraw	PROPN
ajfa-10197	289	5	-	-	PUNCT
ajfa-10197	289	6	hill	hill	PROPN
ajfa-10197	289	7	.	.	PUNCT
ajfa-10197	290	1	salman	salman	PROPN
ajfa-10197	290	2	r.t	r.t	PROPN
ajfa-10197	290	3	.	.	PROPN
ajfa-10197	290	4	,	,	PUNCT
ajfa-10197	290	5	&	&	CCONJ
ajfa-10197	290	6	tayib	tayib	PROPN
ajfa-10197	290	7	,	,	PUNCT
ajfa-10197	290	8	m	m	PROPN
ajfa-10197	290	9	(	(	PUNCT
ajfa-10197	290	10	2012	2012	NUM
ajfa-10197	290	11	)	)	PUNCT
ajfa-10197	290	12	.	.	PUNCT
ajfa-10197	291	1	intellectual	intellectual	ADJ
ajfa-10197	291	2	capital	capital	NOUN
ajfa-10197	291	3	measurement	measurement	NOUN
ajfa-10197	291	4	tools	tool	NOUN
ajfa-10197	291	5	.	.	PUNCT
ajfa-10197	292	1	international	international	ADJ
ajfa-10197	292	2	journal	journal	NOUN
ajfa-10197	292	3	on	on	ADP
ajfa-10197	292	4	social	social	ADJ
ajfa-10197	292	5	science	science	NOUN
ajfa-10197	292	6	,	,	PUNCT
ajfa-10197	292	7	economic	economic	ADJ
ajfa-10197	292	8	and	and	CCONJ
ajfa-10197	292	9	art	art	NOUN
ajfa-10197	292	10	,	,	PUNCT
ajfa-10197	292	11	2(2	2(2	NUM
ajfa-10197	292	12	)	)	PUNCT
ajfa-10197	292	13	,	,	PUNCT
ajfa-10197	292	14	19	19	NUM
ajfa-10197	292	15	-	-	SYM
ajfa-10197	292	16	26	26	NUM
ajfa-10197	292	17	.	.	PUNCT
ajfa-10197	293	1	schultz	schultz	PROPN
ajfa-10197	293	2	t.w	t.w	PROPN
ajfa-10197	293	3	.	.	PROPN
ajfa-10197	293	4	(	(	PUNCT
ajfa-10197	293	5	1961	1961	NUM
ajfa-10197	293	6	)	)	PUNCT
ajfa-10197	293	7	.	.	PUNCT
ajfa-10197	294	1	investment	investment	NOUN
ajfa-10197	294	2	in	in	ADP
ajfa-10197	294	3	human	human	ADJ
ajfa-10197	294	4	capital	capital	NOUN
ajfa-10197	294	5	.	.	PUNCT
ajfa-10197	295	1	american	american	PROPN
ajfa-10197	295	2	economic	economic	PROPN
ajfa-10197	295	3	review	review	PROPN
ajfa-10197	295	4	,	,	PUNCT
ajfa-10197	295	5	51	51	NUM
ajfa-10197	295	6	,	,	PUNCT
ajfa-10197	295	7	1	1	NUM
ajfa-10197	295	8	-	-	SYM
ajfa-10197	295	9	17	17	NUM
ajfa-10197	295	10	.	.	PUNCT
ajfa-10197	296	1	asian	asian	ADJ
ajfa-10197	296	2	journal	journal	PROPN
ajfa-10197	296	3	of	of	ADP
ajfa-10197	296	4	finance	finance	PROPN
ajfa-10197	296	5	&	&	CCONJ
ajfa-10197	296	6	accounting	accounting	PROPN
ajfa-10197	296	7	issn	issn	PROPN
ajfa-10197	296	8	1946	1946	NUM
ajfa-10197	296	9	-	-	PUNCT
ajfa-10197	296	10	052x	052x	PROPN
ajfa-10197	296	11	2016	2016	NUM
ajfa-10197	296	12	,	,	PUNCT
ajfa-10197	296	13	vol	vol	NOUN
ajfa-10197	296	14	.	.	PROPN
ajfa-10197	296	15	8	8	NUM
ajfa-10197	296	16	,	,	PUNCT
ajfa-10197	296	17	no	no	INTJ
ajfa-10197	296	18	.	.	NOUN
ajfa-10197	296	19	2	2	NUM
ajfa-10197	296	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-10197	296	21	170	170	NUM
ajfa-10197	296	22	shrader	shrader	PROPN
ajfa-10197	296	23	r.	r.	PROPN
ajfa-10197	296	24	,	,	PUNCT
ajfa-10197	296	25	&	&	CCONJ
ajfa-10197	296	26	siegal	siegal	PROPN
ajfa-10197	296	27	d.s	d.s	PROPN
ajfa-10197	296	28	.	.	PROPN
ajfa-10197	296	29	(	(	PUNCT
ajfa-10197	296	30	2007	2007	NUM
ajfa-10197	296	31	)	)	PUNCT
ajfa-10197	296	32	.	.	PUNCT
ajfa-10197	297	1	assessing	assess	VERB
ajfa-10197	297	2	the	the	DET
ajfa-10197	297	3	relationship	relationship	NOUN
ajfa-10197	297	4	between	between	ADP
ajfa-10197	297	5	human	human	ADJ
ajfa-10197	297	6	capital	capital	NOUN
ajfa-10197	297	7	and	and	CCONJ
ajfa-10197	297	8	firm	firm	ADJ
ajfa-10197	297	9	performance	performance	NOUN
ajfa-10197	297	10	:	:	PUNCT
ajfa-10197	297	11	evidence	evidence	NOUN
ajfa-10197	297	12	from	from	ADP
ajfa-10197	297	13	technology	technology	NOUN
ajfa-10197	297	14	-	-	PUNCT
ajfa-10197	297	15	based	base	VERB
ajfa-10197	297	16	new	new	ADJ
ajfa-10197	297	17	ventures	venture	NOUN
ajfa-10197	297	18	.	.	PUNCT
ajfa-10197	298	1	entreprenuership	entreprenuership	NOUN
ajfa-10197	298	2	theory	theory	NOUN
ajfa-10197	298	3	and	and	CCONJ
ajfa-10197	298	4	practice	practice	NOUN
ajfa-10197	298	5	.	.	PUNCT
ajfa-10197	299	1	893	893	NUM
ajfa-10197	299	2	-	-	SYM
ajfa-10197	299	3	908	908	NUM
ajfa-10197	299	4	.	.	PUNCT
ajfa-10197	300	1	https://doi.org/10.1111/j.1540-6520.2007.00206.x	https://doi.org/10.1111/j.1540-6520.2007.00206.x	NUM
ajfa-10197	300	2	temitope	temitope	NOUN
ajfa-10197	300	3	o.	o.	PROPN
ajfa-10197	300	4	,	,	PUNCT
ajfa-10197	300	5	&	&	CCONJ
ajfa-10197	300	6	abdulbakar	abdulbakar	PROPN
ajfa-10197	300	7	s.	s.	PROPN
ajfa-10197	300	8	(	(	PUNCT
ajfa-10197	300	9	2014	2014	NUM
ajfa-10197	300	10	)	)	PUNCT
ajfa-10197	300	11	.	.	PUNCT
ajfa-10197	301	1	the	the	DET
ajfa-10197	301	2	influence	influence	NOUN
ajfa-10197	301	3	of	of	ADP
ajfa-10197	301	4	intellectual	intellectual	ADJ
ajfa-10197	301	5	capital	capital	NOUN
ajfa-10197	301	6	efficiency	efficiency	NOUN
ajfa-10197	301	7	on	on	ADP
ajfa-10197	301	8	companies	company	NOUN
ajfa-10197	301	9	financial	financial	ADJ
ajfa-10197	301	10	performance	performance	NOUN
ajfa-10197	301	11	.	.	PUNCT
ajfa-10197	302	1	international	international	ADJ
ajfa-10197	302	2	journal	journal	PROPN
ajfa-10197	302	3	of	of	ADP
ajfa-10197	302	4	management	management	NOUN
ajfa-10197	302	5	studies	study	NOUN
ajfa-10197	302	6	,	,	PUNCT
ajfa-10197	302	7	6(2	6(2	NUM
ajfa-10197	302	8	)	)	PUNCT
ajfa-10197	302	9	,	,	PUNCT
ajfa-10197	302	10	55	55	NUM
ajfa-10197	302	11	-	-	SYM
ajfa-10197	302	12	65	65	NUM
ajfa-10197	302	13	.	.	PUNCT
ajfa-10197	303	1	tseng	tseng	PROPN
ajfa-10197	303	2	,	,	PUNCT
ajfa-10197	303	3	c.	c.	PROPN
ajfa-10197	303	4	,	,	PUNCT
ajfa-10197	303	5	&	&	CCONJ
ajfa-10197	303	6	goo	goo	PROPN
ajfa-10197	303	7	,	,	PUNCT
ajfa-10197	303	8	y.	y.	PROPN
ajfa-10197	303	9	j.	j.	PROPN
ajfa-10197	303	10	(	(	PUNCT
ajfa-10197	303	11	2005	2005	NUM
ajfa-10197	303	12	)	)	PUNCT
ajfa-10197	303	13	.	.	PUNCT
ajfa-10197	304	1	intellectual	intellectual	ADJ
ajfa-10197	304	2	capital	capital	NOUN
ajfa-10197	304	3	and	and	CCONJ
ajfa-10197	304	4	corporate	corporate	ADJ
ajfa-10197	304	5	value	value	NOUN
ajfa-10197	304	6	in	in	ADP
ajfa-10197	304	7	an	an	DET
ajfa-10197	304	8	emerging	emerge	VERB
ajfa-10197	304	9	economy	economy	NOUN
ajfa-10197	304	10	:	:	PUNCT
ajfa-10197	304	11	theoretical	theoretical	ADJ
ajfa-10197	304	12	studies	study	NOUN
ajfa-10197	304	13	of	of	ADP
ajfa-10197	304	14	taiwanese	taiwanese	ADJ
ajfa-10197	304	15	manufacturers	manufacturer	NOUN
ajfa-10197	304	16	.	.	PUNCT
ajfa-10197	305	1	r	r	NOUN
ajfa-10197	305	2	&	&	CCONJ
ajfa-10197	305	3	d	d	PROPN
ajfa-10197	305	4	management	management	NOUN
ajfa-10197	305	5	,	,	PUNCT
ajfa-10197	305	6	35(2	35(2	NUM
ajfa-10197	305	7	)	)	PUNCT
ajfa-10197	305	8	,	,	PUNCT
ajfa-10197	305	9	187	187	NUM
ajfa-10197	305	10	-	-	SYM
ajfa-10197	305	11	201	201	NUM
ajfa-10197	305	12	.	.	PUNCT
ajfa-10197	306	1	https://doi.org/10.1111/j.1467-9310.2005.00382.x	https://doi.org/10.1111/j.1467-9310.2005.00382.x	PROPN
ajfa-10197	306	2	world	world	PROPN
ajfa-10197	306	3	economic	economic	PROPN
ajfa-10197	306	4	forum	forum	PROPN
ajfa-10197	306	5	.	.	PUNCT
ajfa-10197	307	1	(	(	PUNCT
ajfa-10197	307	2	2015	2015	NUM
ajfa-10197	307	3	)	)	PUNCT
ajfa-10197	307	4	.	.	PUNCT
ajfa-10197	308	1	https//www.weforum.org	https//www.weforum.org	PROPN
ajfa-10197	308	2	.	.	PUNCT
ajfa-10197	309	1	retrieved	retrieve	VERB
ajfa-10197	309	2	20/08201	20/08201	NUM