id	sid	tid	token	lemma	pos
ajfa-13142	1	1	microsoft	microsoft	PROPN
ajfa-13142	1	2	word	word	NOUN
ajfa-13142	1	3	13142	13142	NUM
ajfa-13142	1	4	-	-	SYM
ajfa-13142	1	5	48000	48000	NUM
ajfa-13142	1	6	-	-	PUNCT
ajfa-13142	1	7	1	1	NUM
ajfa-13142	1	8	-	-	PUNCT
ajfa-13142	1	9	sm	sm	NOUN
ajfa-13142	1	10	-	-	ADJ
ajfa-13142	1	11	new	new	ADJ
ajfa-13142	1	12	asian	asian	ADJ
ajfa-13142	1	13	journal	journal	NOUN
ajfa-13142	1	14	of	of	ADP
ajfa-13142	1	15	finance	finance	PROPN
ajfa-13142	1	16	&	&	CCONJ
ajfa-13142	1	17	accounting	accounting	PROPN
ajfa-13142	1	18	issn	issn	PROPN
ajfa-13142	1	19	1946	1946	NUM
ajfa-13142	1	20	-	-	PUNCT
ajfa-13142	1	21	052x	052x	NOUN
ajfa-13142	1	22	2018	2018	NUM
ajfa-13142	1	23	,	,	PUNCT
ajfa-13142	1	24	vol	vol	NOUN
ajfa-13142	1	25	.	.	PROPN
ajfa-13142	1	26	10	10	NUM
ajfa-13142	1	27	,	,	PUNCT
ajfa-13142	1	28	no	no	INTJ
ajfa-13142	1	29	.	.	NOUN
ajfa-13142	1	30	1	1	NUM
ajfa-13142	1	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	1	32	336	336	NUM
ajfa-13142	1	33	the	the	DET
ajfa-13142	1	34	impact	impact	NOUN
ajfa-13142	1	35	of	of	ADP
ajfa-13142	1	36	human	human	ADJ
ajfa-13142	1	37	capital	capital	NOUN
ajfa-13142	1	38	development	development	NOUN
ajfa-13142	1	39	cost	cost	NOUN
ajfa-13142	1	40	on	on	ADP
ajfa-13142	1	41	the	the	DET
ajfa-13142	1	42	net	net	ADJ
ajfa-13142	1	43	income	income	NOUN
ajfa-13142	1	44	and	and	CCONJ
ajfa-13142	1	45	dividend	dividend	NOUN
ajfa-13142	1	46	:	:	PUNCT
ajfa-13142	1	47	an	an	DET
ajfa-13142	1	48	applied	apply	VERB
ajfa-13142	1	49	study	study	NOUN
ajfa-13142	1	50	over	over	ADP
ajfa-13142	1	51	jordanian	jordanian	ADJ
ajfa-13142	1	52	islamic	islamic	PROPN
ajfa-13142	1	53	banks	banks	PROPN
ajfa-13142	1	54	dr	dr	PROPN
ajfa-13142	1	55	.	.	PROPN
ajfa-13142	1	56	atef	atef	PROPN
ajfa-13142	1	57	aqeel	aqeel	PROPN
ajfa-13142	1	58	al	al	PROPN
ajfa-13142	1	59	-	-	PUNCT
ajfa-13142	1	60	bawab	bawab	PROPN
ajfa-13142	1	61	irbid	irbid	PROPN
ajfa-13142	1	62	national	national	PROPN
ajfa-13142	1	63	university	university	PROPN
ajfa-13142	1	64	,	,	PUNCT
ajfa-13142	1	65	jordan	jordan	PROPN
ajfa-13142	1	66	tel	tel	PROPN
ajfa-13142	1	67	:	:	PUNCT
ajfa-13142	1	68	96	96	NUM
ajfa-13142	1	69	-	-	PUNCT
ajfa-13142	1	70	277	277	NUM
ajfa-13142	1	71	-	-	PUNCT
ajfa-13142	1	72	732	732	NUM
ajfa-13142	1	73	-	-	SYM
ajfa-13142	1	74	6901	6901	NUM
ajfa-13142	1	75	e	e	NOUN
ajfa-13142	1	76	-	-	NOUN
ajfa-13142	1	77	mail	mail	NOUN
ajfa-13142	1	78	:	:	PUNCT
ajfa-13142	1	79	atefbawab@yahoo.com	atefbawab@yahoo.com	PROPN
ajfa-13142	1	80	dr	dr	PROPN
ajfa-13142	1	81	.	.	PROPN
ajfa-13142	1	82	hani	hani	PROPN
ajfa-13142	1	83	ali	ali	PROPN
ajfa-13142	1	84	aref	aref	PROPN
ajfa-13142	1	85	al	al	PROPN
ajfa-13142	1	86	-	-	PUNCT
ajfa-13142	1	87	rawashdeh	rawashdeh	PROPN
ajfa-13142	1	88	irbid	irbid	VERB
ajfa-13142	1	89	national	national	ADJ
ajfa-13142	1	90	university	university	PROPN
ajfa-13142	1	91	,	,	PUNCT
ajfa-13142	1	92	irbid	irbid	PROPN
ajfa-13142	1	93	,	,	PUNCT
ajfa-13142	1	94	jordan	jordan	PROPN
ajfa-13142	1	95	received	receive	VERB
ajfa-13142	1	96	:	:	PUNCT
ajfa-13142	1	97	may	may	AUX
ajfa-13142	1	98	7	7	NUM
ajfa-13142	1	99	,	,	PUNCT
ajfa-13142	1	100	2018	2018	NUM
ajfa-13142	1	101	accepted	accept	VERB
ajfa-13142	1	102	:	:	PUNCT
ajfa-13142	1	103	june	june	PROPN
ajfa-13142	1	104	4	4	NUM
ajfa-13142	1	105	,	,	PUNCT
ajfa-13142	1	106	2018	2018	NUM
ajfa-13142	1	107	published	publish	VERB
ajfa-13142	1	108	:	:	PUNCT
ajfa-13142	1	109	june	june	PROPN
ajfa-13142	1	110	4	4	NUM
ajfa-13142	1	111	,	,	PUNCT
ajfa-13142	1	112	2018	2018	NUM
ajfa-13142	1	113	doi:10.5296	doi:10.5296	NOUN
ajfa-13142	1	114	/	/	SYM
ajfa-13142	1	115	ajfa.v10i1.13142	ajfa.v10i1.13142	PROPN
ajfa-13142	1	116	url	url	PROPN
ajfa-13142	1	117	:	:	PUNCT
ajfa-13142	1	118	https://doi.org/10.5296/ajfa.v10i1.13142	https://doi.org/10.5296/ajfa.v10i1.13142	NUM
ajfa-13142	1	119	abstract	abstract	ADJ
ajfa-13142	1	120	the	the	DET
ajfa-13142	1	121	study	study	NOUN
ajfa-13142	1	122	aimed	aim	VERB
ajfa-13142	1	123	at	at	ADP
ajfa-13142	1	124	identifying	identify	VERB
ajfa-13142	1	125	the	the	DET
ajfa-13142	1	126	effect	effect	NOUN
ajfa-13142	1	127	of	of	ADP
ajfa-13142	1	128	the	the	DET
ajfa-13142	1	129	cost	cost	NOUN
ajfa-13142	1	130	of	of	ADP
ajfa-13142	1	131	human	human	ADJ
ajfa-13142	1	132	capital	capital	NOUN
ajfa-13142	1	133	development	development	NOUN
ajfa-13142	1	134	through	through	ADP
ajfa-13142	1	135	training	training	NOUN
ajfa-13142	1	136	employees	employee	NOUN
ajfa-13142	1	137	on	on	ADP
ajfa-13142	1	138	the	the	DET
ajfa-13142	1	139	net	net	ADJ
ajfa-13142	1	140	income	income	NOUN
ajfa-13142	1	141	and	and	CCONJ
ajfa-13142	1	142	dividend	dividend	NOUN
ajfa-13142	1	143	at	at	ADP
ajfa-13142	1	144	jordanian	jordanian	ADJ
ajfa-13142	1	145	islamic	islamic	ADJ
ajfa-13142	1	146	banks	bank	NOUN
ajfa-13142	1	147	;	;	PUNCT
ajfa-13142	1	148	three	three	NUM
ajfa-13142	1	149	banks	bank	NOUN
ajfa-13142	1	150	.	.	PUNCT
ajfa-13142	2	1	the	the	DET
ajfa-13142	2	2	study	study	NOUN
ajfa-13142	2	3	followed	follow	VERB
ajfa-13142	2	4	the	the	DET
ajfa-13142	2	5	descriptive	descriptive	ADJ
ajfa-13142	2	6	analytical	analytical	ADJ
ajfa-13142	2	7	approach	approach	NOUN
ajfa-13142	2	8	.	.	PUNCT
ajfa-13142	3	1	the	the	DET
ajfa-13142	3	2	financial	financial	ADJ
ajfa-13142	3	3	data	datum	NOUN
ajfa-13142	3	4	of	of	ADP
ajfa-13142	3	5	published	publish	VERB
ajfa-13142	3	6	financial	financial	ADJ
ajfa-13142	3	7	statements	statement	NOUN
ajfa-13142	3	8	of	of	ADP
ajfa-13142	3	9	the	the	DET
ajfa-13142	3	10	study	study	NOUN
ajfa-13142	3	11	population	population	NOUN
ajfa-13142	3	12	over	over	ADP
ajfa-13142	3	13	the	the	DET
ajfa-13142	3	14	period	period	NOUN
ajfa-13142	3	15	(	(	PUNCT
ajfa-13142	3	16	2012	2012	NUM
ajfa-13142	3	17	-	-	SYM
ajfa-13142	3	18	2015	2015	NUM
ajfa-13142	3	19	)	)	PUNCT
ajfa-13142	3	20	were	be	AUX
ajfa-13142	3	21	brought	bring	VERB
ajfa-13142	3	22	and	and	CCONJ
ajfa-13142	3	23	analyzed	analyze	VERB
ajfa-13142	3	24	by	by	ADP
ajfa-13142	3	25	mathematical	mathematical	ADJ
ajfa-13142	3	26	modules	module	NOUN
ajfa-13142	3	27	to	to	PART
ajfa-13142	3	28	test	test	VERB
ajfa-13142	3	29	the	the	DET
ajfa-13142	3	30	study	study	NOUN
ajfa-13142	3	31	hypotheses	hypothesis	NOUN
ajfa-13142	3	32	.	.	PUNCT
ajfa-13142	4	1	the	the	DET
ajfa-13142	4	2	study	study	NOUN
ajfa-13142	4	3	concluded	conclude	VERB
ajfa-13142	4	4	several	several	ADJ
ajfa-13142	4	5	results	result	NOUN
ajfa-13142	4	6	,	,	PUNCT
ajfa-13142	4	7	the	the	DET
ajfa-13142	4	8	most	most	ADV
ajfa-13142	4	9	important	important	ADJ
ajfa-13142	4	10	are	be	AUX
ajfa-13142	4	11	:	:	PUNCT
ajfa-13142	4	12	there	there	PRON
ajfa-13142	4	13	is	be	VERB
ajfa-13142	4	14	an	an	DET
ajfa-13142	4	15	effect	effect	NOUN
ajfa-13142	4	16	for	for	ADP
ajfa-13142	4	17	the	the	DET
ajfa-13142	4	18	cost	cost	NOUN
ajfa-13142	4	19	of	of	ADP
ajfa-13142	4	20	training	training	NOUN
ajfa-13142	4	21	employees	employee	NOUN
ajfa-13142	4	22	over	over	ADP
ajfa-13142	4	23	the	the	DET
ajfa-13142	4	24	pre	pre	ADJ
ajfa-13142	4	25	-	-	ADJ
ajfa-13142	4	26	tax	tax	ADJ
ajfa-13142	4	27	annual	annual	ADJ
ajfa-13142	4	28	profit	profit	NOUN
ajfa-13142	4	29	development	development	NOUN
ajfa-13142	4	30	at	at	ADP
ajfa-13142	4	31	jordanian	jordanian	ADJ
ajfa-13142	4	32	islamic	islamic	ADJ
ajfa-13142	4	33	banks	bank	NOUN
ajfa-13142	4	34	with	with	ADP
ajfa-13142	4	35	variant	variant	ADJ
ajfa-13142	4	36	proportions	proportion	NOUN
ajfa-13142	4	37	.	.	PUNCT
ajfa-13142	5	1	there	there	PRON
ajfa-13142	5	2	is	be	VERB
ajfa-13142	5	3	also	also	ADV
ajfa-13142	5	4	an	an	DET
ajfa-13142	5	5	effect	effect	NOUN
ajfa-13142	5	6	with	with	ADP
ajfa-13142	5	7	variant	variant	ADJ
ajfa-13142	5	8	proportions	proportion	NOUN
ajfa-13142	5	9	for	for	ADP
ajfa-13142	5	10	the	the	DET
ajfa-13142	5	11	cost	cost	NOUN
ajfa-13142	5	12	of	of	ADP
ajfa-13142	5	13	training	training	NOUN
ajfa-13142	5	14	employees	employee	NOUN
ajfa-13142	5	15	over	over	ADP
ajfa-13142	5	16	dividend	dividend	NOUN
ajfa-13142	5	17	.	.	PUNCT
ajfa-13142	6	1	the	the	DET
ajfa-13142	6	2	study	study	NOUN
ajfa-13142	6	3	recommended	recommend	VERB
ajfa-13142	6	4	several	several	ADJ
ajfa-13142	6	5	recommendations	recommendation	NOUN
ajfa-13142	6	6	;	;	PUNCT
ajfa-13142	6	7	the	the	DET
ajfa-13142	6	8	most	most	ADV
ajfa-13142	6	9	important	important	ADJ
ajfa-13142	6	10	was	be	AUX
ajfa-13142	6	11	the	the	DET
ajfa-13142	6	12	need	need	NOUN
ajfa-13142	6	13	of	of	ADP
ajfa-13142	6	14	jordanian	jordanian	ADJ
ajfa-13142	6	15	islamic	islamic	ADJ
ajfa-13142	6	16	banks	bank	NOUN
ajfa-13142	6	17	to	to	PART
ajfa-13142	6	18	disclose	disclose	VERB
ajfa-13142	6	19	in	in	ADP
ajfa-13142	6	20	their	their	PRON
ajfa-13142	6	21	financial	financial	ADJ
ajfa-13142	6	22	statements	statement	NOUN
ajfa-13142	6	23	in	in	ADP
ajfa-13142	6	24	details	detail	NOUN
ajfa-13142	6	25	the	the	DET
ajfa-13142	6	26	cost	cost	NOUN
ajfa-13142	6	27	of	of	ADP
ajfa-13142	6	28	their	their	PRON
ajfa-13142	6	29	human	human	ADJ
ajfa-13142	6	30	capital	capital	NOUN
ajfa-13142	6	31	development	development	NOUN
ajfa-13142	6	32	.	.	PUNCT
ajfa-13142	7	1	keywords	keyword	NOUN
ajfa-13142	7	2	:	:	PUNCT
ajfa-13142	7	3	cost	cost	NOUN
ajfa-13142	7	4	,	,	PUNCT
ajfa-13142	7	5	human	human	ADJ
ajfa-13142	7	6	capital	capital	NOUN
ajfa-13142	7	7	,	,	PUNCT
ajfa-13142	7	8	net	net	ADJ
ajfa-13142	7	9	income	income	NOUN
ajfa-13142	7	10	,	,	PUNCT
ajfa-13142	7	11	market	market	NOUN
ajfa-13142	7	12	share	share	NOUN
ajfa-13142	7	13	value	value	NOUN
ajfa-13142	7	14	,	,	PUNCT
ajfa-13142	7	15	jordanian	jordanian	ADJ
ajfa-13142	7	16	islamic	islamic	ADJ
ajfa-13142	7	17	banks	bank	NOUN
ajfa-13142	7	18	.	.	PUNCT
ajfa-13142	8	1	asian	asian	ADJ
ajfa-13142	8	2	journal	journal	PROPN
ajfa-13142	8	3	of	of	ADP
ajfa-13142	8	4	finance	finance	PROPN
ajfa-13142	8	5	&	&	CCONJ
ajfa-13142	8	6	accounting	accounting	PROPN
ajfa-13142	8	7	issn	issn	PROPN
ajfa-13142	8	8	1946	1946	NUM
ajfa-13142	8	9	-	-	PUNCT
ajfa-13142	8	10	052x	052x	NOUN
ajfa-13142	8	11	2018	2018	NUM
ajfa-13142	8	12	,	,	PUNCT
ajfa-13142	8	13	vol	vol	NOUN
ajfa-13142	8	14	.	.	PROPN
ajfa-13142	8	15	10	10	NUM
ajfa-13142	8	16	,	,	PUNCT
ajfa-13142	8	17	no	no	INTJ
ajfa-13142	8	18	.	.	NOUN
ajfa-13142	8	19	1	1	NUM
ajfa-13142	8	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	8	21	337	337	NUM
ajfa-13142	8	22	introduction	introduction	NOUN
ajfa-13142	8	23	human	human	ADJ
ajfa-13142	8	24	capital	capital	NOUN
ajfa-13142	8	25	is	be	AUX
ajfa-13142	8	26	considered	consider	VERB
ajfa-13142	8	27	one	one	NUM
ajfa-13142	8	28	of	of	ADP
ajfa-13142	8	29	the	the	DET
ajfa-13142	8	30	modern	modern	ADJ
ajfa-13142	8	31	administrative	administrative	ADJ
ajfa-13142	8	32	and	and	CCONJ
ajfa-13142	8	33	accounting	accounting	NOUN
ajfa-13142	8	34	topics	topic	NOUN
ajfa-13142	8	35	whose	whose	DET
ajfa-13142	8	36	literature	literature	NOUN
ajfa-13142	8	37	has	have	AUX
ajfa-13142	8	38	been	be	AUX
ajfa-13142	8	39	presented	present	VERB
ajfa-13142	8	40	in	in	ADP
ajfa-13142	8	41	terms	term	NOUN
ajfa-13142	8	42	of	of	ADP
ajfa-13142	8	43	measurements	measurement	NOUN
ajfa-13142	8	44	and	and	CCONJ
ajfa-13142	8	45	the	the	DET
ajfa-13142	8	46	way	way	NOUN
ajfa-13142	8	47	it	it	PRON
ajfa-13142	8	48	is	be	AUX
ajfa-13142	8	49	shown	show	VERB
ajfa-13142	8	50	in	in	ADP
ajfa-13142	8	51	the	the	DET
ajfa-13142	8	52	financial	financial	ADJ
ajfa-13142	8	53	statements	statement	NOUN
ajfa-13142	8	54	.	.	PUNCT
ajfa-13142	9	1	management	management	NOUN
ajfa-13142	9	2	started	start	VERB
ajfa-13142	9	3	being	be	AUX
ajfa-13142	9	4	aware	aware	ADJ
ajfa-13142	9	5	that	that	SCONJ
ajfa-13142	9	6	competitiveness	competitiveness	NOUN
ajfa-13142	9	7	,	,	PUNCT
ajfa-13142	9	8	increasing	increase	VERB
ajfa-13142	9	9	profits	profit	NOUN
ajfa-13142	9	10	and	and	CCONJ
ajfa-13142	9	11	sustainability	sustainability	NOUN
ajfa-13142	9	12	in	in	ADP
ajfa-13142	9	13	the	the	DET
ajfa-13142	9	14	market	market	NOUN
ajfa-13142	9	15	can	can	AUX
ajfa-13142	9	16	not	not	PART
ajfa-13142	9	17	be	be	AUX
ajfa-13142	9	18	achieved	achieve	VERB
ajfa-13142	9	19	depending	depend	VERB
ajfa-13142	9	20	on	on	ADP
ajfa-13142	9	21	investing	invest	VERB
ajfa-13142	9	22	in	in	ADP
ajfa-13142	9	23	tangible	tangible	ADJ
ajfa-13142	9	24	assets	asset	NOUN
ajfa-13142	9	25	only	only	ADV
ajfa-13142	9	26	,	,	PUNCT
ajfa-13142	9	27	whereas	whereas	SCONJ
ajfa-13142	9	28	the	the	DET
ajfa-13142	9	29	company	company	NOUN
ajfa-13142	9	30	’s	’s	PART
ajfa-13142	9	31	advantage	advantage	NOUN
ajfa-13142	9	32	lies	lie	VERB
ajfa-13142	9	33	in	in	ADP
ajfa-13142	9	34	its	its	PRON
ajfa-13142	9	35	employees	employee	NOUN
ajfa-13142	9	36	’	’	PART
ajfa-13142	9	37	minds	mind	NOUN
ajfa-13142	9	38	;	;	PUNCT
ajfa-13142	9	39	these	these	DET
ajfa-13142	9	40	human	human	ADJ
ajfa-13142	9	41	minds	mind	NOUN
ajfa-13142	9	42	are	be	AUX
ajfa-13142	9	43	the	the	DET
ajfa-13142	9	44	real	real	ADJ
ajfa-13142	9	45	investment	investment	NOUN
ajfa-13142	9	46	of	of	ADP
ajfa-13142	9	47	companies	company	NOUN
ajfa-13142	9	48	.	.	PUNCT
ajfa-13142	10	1	out	out	ADP
ajfa-13142	10	2	of	of	ADP
ajfa-13142	10	3	this	this	PRON
ajfa-13142	10	4	,	,	PUNCT
ajfa-13142	10	5	companies	company	NOUN
ajfa-13142	10	6	including	include	VERB
ajfa-13142	10	7	banks	bank	NOUN
ajfa-13142	10	8	started	start	VERB
ajfa-13142	10	9	working	work	VERB
ajfa-13142	10	10	on	on	ADP
ajfa-13142	10	11	developing	develop	VERB
ajfa-13142	10	12	their	their	PRON
ajfa-13142	10	13	human	human	ADJ
ajfa-13142	10	14	capital	capital	NOUN
ajfa-13142	10	15	to	to	PART
ajfa-13142	10	16	achieve	achieve	VERB
ajfa-13142	10	17	revenues	revenue	NOUN
ajfa-13142	10	18	higher	high	ADJ
ajfa-13142	10	19	than	than	ADP
ajfa-13142	10	20	those	those	PRON
ajfa-13142	10	21	of	of	ADP
ajfa-13142	10	22	companies	company	NOUN
ajfa-13142	10	23	that	that	PRON
ajfa-13142	10	24	depend	depend	VERB
ajfa-13142	10	25	solely	solely	ADV
ajfa-13142	10	26	on	on	ADP
ajfa-13142	10	27	investing	invest	VERB
ajfa-13142	10	28	in	in	ADP
ajfa-13142	10	29	tangible	tangible	ADJ
ajfa-13142	10	30	assets	asset	NOUN
ajfa-13142	10	31	.	.	PUNCT
ajfa-13142	11	1	one	one	NUM
ajfa-13142	11	2	of	of	ADP
ajfa-13142	11	3	the	the	DET
ajfa-13142	11	4	most	most	ADV
ajfa-13142	11	5	important	important	ADJ
ajfa-13142	11	6	items	item	NOUN
ajfa-13142	11	7	that	that	PRON
ajfa-13142	11	8	appear	appear	VERB
ajfa-13142	11	9	in	in	ADP
ajfa-13142	11	10	the	the	DET
ajfa-13142	11	11	published	publish	VERB
ajfa-13142	11	12	financial	financial	ADJ
ajfa-13142	11	13	statements	statement	NOUN
ajfa-13142	11	14	indicating	indicate	VERB
ajfa-13142	11	15	the	the	DET
ajfa-13142	11	16	development	development	NOUN
ajfa-13142	11	17	of	of	ADP
ajfa-13142	11	18	human	human	ADJ
ajfa-13142	11	19	capital	capital	NOUN
ajfa-13142	11	20	is	be	AUX
ajfa-13142	11	21	the	the	DET
ajfa-13142	11	22	continuous	continuous	ADJ
ajfa-13142	11	23	training	training	NOUN
ajfa-13142	11	24	,	,	PUNCT
ajfa-13142	11	25	preparation	preparation	NOUN
ajfa-13142	11	26	and	and	CCONJ
ajfa-13142	11	27	qualification	qualification	NOUN
ajfa-13142	11	28	of	of	ADP
ajfa-13142	11	29	employees	employee	NOUN
ajfa-13142	11	30	at	at	ADP
ajfa-13142	11	31	all	all	DET
ajfa-13142	11	32	levels	level	NOUN
ajfa-13142	11	33	.	.	PUNCT
ajfa-13142	12	1	hence	hence	ADV
ajfa-13142	12	2	,	,	PUNCT
ajfa-13142	12	3	the	the	DET
ajfa-13142	12	4	researchers	researcher	NOUN
ajfa-13142	12	5	will	will	AUX
ajfa-13142	12	6	rely	rely	VERB
ajfa-13142	12	7	on	on	ADP
ajfa-13142	12	8	the	the	DET
ajfa-13142	12	9	annual	annual	ADJ
ajfa-13142	12	10	cost	cost	NOUN
ajfa-13142	12	11	of	of	ADP
ajfa-13142	12	12	continuous	continuous	ADJ
ajfa-13142	12	13	training	training	NOUN
ajfa-13142	12	14	at	at	ADP
ajfa-13142	12	15	jordanian	jordanian	ADJ
ajfa-13142	12	16	islamic	islamic	ADJ
ajfa-13142	12	17	banks	bank	NOUN
ajfa-13142	12	18	as	as	ADP
ajfa-13142	12	19	a	a	DET
ajfa-13142	12	20	measure	measure	NOUN
ajfa-13142	12	21	of	of	ADP
ajfa-13142	12	22	human	human	ADJ
ajfa-13142	12	23	capital	capital	NOUN
ajfa-13142	12	24	development	development	NOUN
ajfa-13142	12	25	at	at	ADP
ajfa-13142	12	26	these	these	DET
ajfa-13142	12	27	banks	bank	NOUN
ajfa-13142	12	28	.	.	PUNCT
ajfa-13142	13	1	since	since	SCONJ
ajfa-13142	13	2	islamic	islamic	ADJ
ajfa-13142	13	3	banks	bank	NOUN
ajfa-13142	13	4	enjoy	enjoy	VERB
ajfa-13142	13	5	acceptance	acceptance	NOUN
ajfa-13142	13	6	within	within	ADP
ajfa-13142	13	7	the	the	DET
ajfa-13142	13	8	jordanian	jordanian	ADJ
ajfa-13142	13	9	community	community	NOUN
ajfa-13142	13	10	,	,	PUNCT
ajfa-13142	13	11	as	as	SCONJ
ajfa-13142	13	12	they	they	PRON
ajfa-13142	13	13	consider	consider	VERB
ajfa-13142	13	14	the	the	DET
ajfa-13142	13	15	legitimate	legitimate	ADJ
ajfa-13142	13	16	rules	rule	NOUN
ajfa-13142	13	17	in	in	ADP
ajfa-13142	13	18	all	all	DET
ajfa-13142	13	19	their	their	PRON
ajfa-13142	13	20	transactions	transaction	NOUN
ajfa-13142	13	21	,	,	PUNCT
ajfa-13142	13	22	they	they	PRON
ajfa-13142	13	23	should	should	AUX
ajfa-13142	13	24	work	work	VERB
ajfa-13142	13	25	on	on	ADP
ajfa-13142	13	26	developing	develop	VERB
ajfa-13142	13	27	and	and	CCONJ
ajfa-13142	13	28	training	train	VERB
ajfa-13142	13	29	their	their	PRON
ajfa-13142	13	30	human	human	ADJ
ajfa-13142	13	31	capital	capital	NOUN
ajfa-13142	13	32	(	(	PUNCT
ajfa-13142	13	33	employees	employee	NOUN
ajfa-13142	13	34	at	at	ADP
ajfa-13142	13	35	all	all	DET
ajfa-13142	13	36	levels	level	NOUN
ajfa-13142	13	37	)	)	PUNCT
ajfa-13142	13	38	to	to	PART
ajfa-13142	13	39	be	be	AUX
ajfa-13142	13	40	able	able	ADJ
ajfa-13142	13	41	to	to	PART
ajfa-13142	13	42	perfectly	perfectly	ADV
ajfa-13142	13	43	present	present	ADJ
ajfa-13142	13	44	services	service	NOUN
ajfa-13142	13	45	and	and	CCONJ
ajfa-13142	13	46	achieve	achieve	VERB
ajfa-13142	13	47	a	a	DET
ajfa-13142	13	48	competitive	competitive	ADJ
ajfa-13142	13	49	advantage	advantage	NOUN
ajfa-13142	13	50	for	for	ADP
ajfa-13142	13	51	these	these	DET
ajfa-13142	13	52	banks	bank	NOUN
ajfa-13142	13	53	which	which	PRON
ajfa-13142	13	54	will	will	AUX
ajfa-13142	13	55	positively	positively	ADV
ajfa-13142	13	56	be	be	AUX
ajfa-13142	13	57	reflected	reflect	VERB
ajfa-13142	13	58	on	on	ADP
ajfa-13142	13	59	the	the	DET
ajfa-13142	13	60	annual	annual	ADJ
ajfa-13142	13	61	net	net	ADJ
ajfa-13142	13	62	income	income	NOUN
ajfa-13142	13	63	at	at	ADP
ajfa-13142	13	64	the	the	DET
ajfa-13142	13	65	end	end	NOUN
ajfa-13142	13	66	of	of	ADP
ajfa-13142	13	67	a	a	DET
ajfa-13142	13	68	financial	financial	ADJ
ajfa-13142	13	69	period	period	NOUN
ajfa-13142	13	70	.	.	PUNCT
ajfa-13142	14	1	the	the	DET
ajfa-13142	14	2	study	study	NOUN
ajfa-13142	14	3	came	come	VERB
ajfa-13142	14	4	to	to	PART
ajfa-13142	14	5	investigate	investigate	VERB
ajfa-13142	14	6	the	the	DET
ajfa-13142	14	7	effect	effect	NOUN
ajfa-13142	14	8	of	of	ADP
ajfa-13142	14	9	the	the	DET
ajfa-13142	14	10	cost	cost	NOUN
ajfa-13142	14	11	of	of	ADP
ajfa-13142	14	12	human	human	ADJ
ajfa-13142	14	13	capital	capital	NOUN
ajfa-13142	14	14	development	development	NOUN
ajfa-13142	14	15	on	on	ADP
ajfa-13142	14	16	the	the	DET
ajfa-13142	14	17	pre	pre	ADJ
ajfa-13142	14	18	-	-	ADJ
ajfa-13142	14	19	tax	tax	ADJ
ajfa-13142	14	20	net	net	ADJ
ajfa-13142	14	21	income	income	NOUN
ajfa-13142	14	22	and	and	CCONJ
ajfa-13142	14	23	the	the	DET
ajfa-13142	14	24	dividend	dividend	NOUN
ajfa-13142	14	25	at	at	ADP
ajfa-13142	14	26	jordanian	jordanian	ADJ
ajfa-13142	14	27	islamic	islamic	ADJ
ajfa-13142	14	28	banks	bank	NOUN
ajfa-13142	14	29	,	,	PUNCT
ajfa-13142	14	30	and	and	CCONJ
ajfa-13142	14	31	to	to	PART
ajfa-13142	14	32	measure	measure	VERB
ajfa-13142	14	33	this	this	DET
ajfa-13142	14	34	effect	effect	NOUN
ajfa-13142	14	35	in	in	ADP
ajfa-13142	14	36	case	case	NOUN
ajfa-13142	14	37	it	it	PRON
ajfa-13142	14	38	was	be	AUX
ajfa-13142	14	39	found	find	VERB
ajfa-13142	14	40	.	.	PUNCT
ajfa-13142	15	1	the	the	DET
ajfa-13142	15	2	problem	problem	NOUN
ajfa-13142	15	3	of	of	ADP
ajfa-13142	15	4	the	the	DET
ajfa-13142	15	5	study	study	NOUN
ajfa-13142	15	6	there	there	PRON
ajfa-13142	15	7	is	be	VERB
ajfa-13142	15	8	no	no	DET
ajfa-13142	15	9	doubt	doubt	NOUN
ajfa-13142	15	10	that	that	SCONJ
ajfa-13142	15	11	remarkable	remarkable	ADJ
ajfa-13142	15	12	human	human	ADJ
ajfa-13142	15	13	resources	resource	NOUN
ajfa-13142	15	14	are	be	AUX
ajfa-13142	15	15	a	a	DET
ajfa-13142	15	16	key	key	ADJ
ajfa-13142	15	17	element	element	NOUN
ajfa-13142	15	18	within	within	ADP
ajfa-13142	15	19	companies	company	NOUN
ajfa-13142	15	20	to	to	PART
ajfa-13142	15	21	enhance	enhance	VERB
ajfa-13142	15	22	their	their	PRON
ajfa-13142	15	23	operational	operational	ADJ
ajfa-13142	15	24	performance	performance	NOUN
ajfa-13142	15	25	,	,	PUNCT
ajfa-13142	15	26	even	even	ADV
ajfa-13142	15	27	within	within	ADP
ajfa-13142	15	28	countries	country	NOUN
ajfa-13142	15	29	,	,	PUNCT
ajfa-13142	15	30	due	due	ADP
ajfa-13142	15	31	to	to	ADP
ajfa-13142	15	32	their	their	PRON
ajfa-13142	15	33	importance	importance	NOUN
ajfa-13142	15	34	in	in	ADP
ajfa-13142	15	35	achieving	achieve	VERB
ajfa-13142	15	36	the	the	DET
ajfa-13142	15	37	competitive	competitive	ADJ
ajfa-13142	15	38	advantage	advantage	NOUN
ajfa-13142	15	39	among	among	ADP
ajfa-13142	15	40	companies	company	NOUN
ajfa-13142	15	41	,	,	PUNCT
ajfa-13142	15	42	therefore	therefore	ADV
ajfa-13142	15	43	;	;	PUNCT
ajfa-13142	15	44	companies	company	NOUN
ajfa-13142	15	45	should	should	AUX
ajfa-13142	15	46	develop	develop	VERB
ajfa-13142	15	47	and	and	CCONJ
ajfa-13142	15	48	qualify	qualify	VERB
ajfa-13142	15	49	them	they	PRON
ajfa-13142	15	50	continuously	continuously	ADV
ajfa-13142	15	51	to	to	PART
ajfa-13142	15	52	gain	gain	VERB
ajfa-13142	15	53	experiences	experience	NOUN
ajfa-13142	15	54	.	.	PUNCT
ajfa-13142	16	1	the	the	DET
ajfa-13142	16	2	process	process	NOUN
ajfa-13142	16	3	of	of	ADP
ajfa-13142	16	4	developing	develop	VERB
ajfa-13142	16	5	and	and	CCONJ
ajfa-13142	16	6	qualifying	qualify	VERB
ajfa-13142	16	7	them	they	PRON
ajfa-13142	16	8	needs	need	VERB
ajfa-13142	16	9	financial	financial	ADJ
ajfa-13142	16	10	costs	cost	NOUN
ajfa-13142	16	11	and	and	CCONJ
ajfa-13142	16	12	companies	company	NOUN
ajfa-13142	16	13	usually	usually	ADV
ajfa-13142	16	14	spend	spend	VERB
ajfa-13142	16	15	for	for	ADP
ajfa-13142	16	16	the	the	DET
ajfa-13142	16	17	purpose	purpose	NOUN
ajfa-13142	16	18	of	of	ADP
ajfa-13142	16	19	gaining	gain	VERB
ajfa-13142	16	20	revenues	revenue	NOUN
ajfa-13142	16	21	.	.	PUNCT
ajfa-13142	17	1	out	out	ADP
ajfa-13142	17	2	of	of	ADP
ajfa-13142	17	3	this	this	PRON
ajfa-13142	17	4	,	,	PUNCT
ajfa-13142	17	5	the	the	DET
ajfa-13142	17	6	problem	problem	NOUN
ajfa-13142	17	7	of	of	ADP
ajfa-13142	17	8	the	the	DET
ajfa-13142	17	9	study	study	NOUN
ajfa-13142	17	10	emerged	emerge	VERB
ajfa-13142	17	11	;	;	PUNCT
ajfa-13142	17	12	that	that	PRON
ajfa-13142	17	13	is	be	AUX
ajfa-13142	17	14	to	to	PART
ajfa-13142	17	15	identify	identify	VERB
ajfa-13142	17	16	the	the	DET
ajfa-13142	17	17	effect	effect	NOUN
ajfa-13142	17	18	of	of	ADP
ajfa-13142	17	19	the	the	DET
ajfa-13142	17	20	cost	cost	NOUN
ajfa-13142	17	21	of	of	ADP
ajfa-13142	17	22	human	human	ADJ
ajfa-13142	17	23	capital	capital	NOUN
ajfa-13142	17	24	development	development	NOUN
ajfa-13142	17	25	through	through	ADP
ajfa-13142	17	26	training	training	NOUN
ajfa-13142	17	27	employees	employee	NOUN
ajfa-13142	17	28	at	at	ADP
ajfa-13142	17	29	jordanian	jordanian	ADJ
ajfa-13142	17	30	islamic	islamic	ADJ
ajfa-13142	17	31	banks	bank	NOUN
ajfa-13142	17	32	over	over	ADP
ajfa-13142	17	33	the	the	DET
ajfa-13142	17	34	pre	pre	ADJ
ajfa-13142	17	35	-	-	ADJ
ajfa-13142	17	36	tax	tax	ADJ
ajfa-13142	17	37	net	net	ADJ
ajfa-13142	17	38	income	income	NOUN
ajfa-13142	17	39	and	and	CCONJ
ajfa-13142	17	40	dividend	dividend	NOUN
ajfa-13142	17	41	.	.	PUNCT
ajfa-13142	18	1	the	the	DET
ajfa-13142	18	2	study	study	NOUN
ajfa-13142	18	3	questions	question	NOUN
ajfa-13142	18	4	can	can	AUX
ajfa-13142	18	5	be	be	AUX
ajfa-13142	18	6	formed	form	VERB
ajfa-13142	18	7	as	as	SCONJ
ajfa-13142	18	8	follows	follow	VERB
ajfa-13142	18	9	:	:	PUNCT
ajfa-13142	18	10	q1	q1	NOUN
ajfa-13142	18	11	:	:	PUNCT
ajfa-13142	18	12	is	be	AUX
ajfa-13142	18	13	there	there	PRON
ajfa-13142	18	14	an	an	DET
ajfa-13142	18	15	effect	effect	NOUN
ajfa-13142	18	16	for	for	ADP
ajfa-13142	18	17	the	the	DET
ajfa-13142	18	18	cost	cost	NOUN
ajfa-13142	18	19	of	of	ADP
ajfa-13142	18	20	human	human	ADJ
ajfa-13142	18	21	capital	capital	NOUN
ajfa-13142	18	22	development	development	NOUN
ajfa-13142	18	23	through	through	ADP
ajfa-13142	18	24	training	training	NOUN
ajfa-13142	18	25	employees	employee	NOUN
ajfa-13142	18	26	over	over	ADP
ajfa-13142	18	27	the	the	DET
ajfa-13142	18	28	pre	pre	ADJ
ajfa-13142	18	29	-	-	ADJ
ajfa-13142	18	30	tax	tax	ADJ
ajfa-13142	18	31	net	net	ADJ
ajfa-13142	18	32	income	income	NOUN
ajfa-13142	18	33	at	at	ADP
ajfa-13142	18	34	jordanian	jordanian	ADJ
ajfa-13142	18	35	islamic	islamic	ADJ
ajfa-13142	18	36	companies	company	NOUN
ajfa-13142	18	37	?	?	PUNCT
ajfa-13142	19	1	q2	q2	NOUN
ajfa-13142	19	2	:	:	PUNCT
ajfa-13142	19	3	q1	q1	PROPN
ajfa-13142	19	4	:	:	PUNCT
ajfa-13142	19	5	is	be	AUX
ajfa-13142	19	6	there	there	PRON
ajfa-13142	19	7	an	an	DET
ajfa-13142	19	8	effect	effect	NOUN
ajfa-13142	19	9	for	for	ADP
ajfa-13142	19	10	the	the	DET
ajfa-13142	19	11	cost	cost	NOUN
ajfa-13142	19	12	of	of	ADP
ajfa-13142	19	13	human	human	ADJ
ajfa-13142	19	14	capital	capital	NOUN
ajfa-13142	19	15	development	development	NOUN
ajfa-13142	19	16	through	through	ADP
ajfa-13142	19	17	training	training	NOUN
ajfa-13142	19	18	employees	employee	NOUN
ajfa-13142	19	19	over	over	ADP
ajfa-13142	19	20	dividend	dividend	NOUN
ajfa-13142	19	21	at	at	ADP
ajfa-13142	19	22	jordanian	jordanian	ADJ
ajfa-13142	19	23	islamic	islamic	ADJ
ajfa-13142	19	24	companies	company	NOUN
ajfa-13142	19	25	?	?	PUNCT
ajfa-13142	20	1	the	the	DET
ajfa-13142	20	2	objectives	objective	NOUN
ajfa-13142	20	3	of	of	ADP
ajfa-13142	20	4	the	the	DET
ajfa-13142	20	5	study	study	NOUN
ajfa-13142	20	6	the	the	DET
ajfa-13142	20	7	study	study	NOUN
ajfa-13142	20	8	aims	aim	VERB
ajfa-13142	20	9	at	at	ADP
ajfa-13142	20	10	the	the	DET
ajfa-13142	20	11	following	following	NOUN
ajfa-13142	20	12	:	:	PUNCT
ajfa-13142	20	13	asian	asian	ADJ
ajfa-13142	20	14	journal	journal	NOUN
ajfa-13142	20	15	of	of	ADP
ajfa-13142	20	16	finance	finance	PROPN
ajfa-13142	20	17	&	&	CCONJ
ajfa-13142	20	18	accounting	accounting	PROPN
ajfa-13142	20	19	issn	issn	PROPN
ajfa-13142	20	20	1946	1946	NUM
ajfa-13142	20	21	-	-	PUNCT
ajfa-13142	20	22	052x	052x	NOUN
ajfa-13142	20	23	2018	2018	NUM
ajfa-13142	20	24	,	,	PUNCT
ajfa-13142	20	25	vol	vol	NOUN
ajfa-13142	20	26	.	.	PROPN
ajfa-13142	20	27	10	10	NUM
ajfa-13142	20	28	,	,	PUNCT
ajfa-13142	20	29	no	no	INTJ
ajfa-13142	20	30	.	.	NOUN
ajfa-13142	20	31	1	1	NUM
ajfa-13142	20	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	20	33	338	338	NUM
ajfa-13142	20	34	1	1	NUM
ajfa-13142	20	35	.	.	PUNCT
ajfa-13142	21	1	identify	identify	VERB
ajfa-13142	21	2	the	the	DET
ajfa-13142	21	3	concept	concept	NOUN
ajfa-13142	21	4	of	of	ADP
ajfa-13142	21	5	cost	cost	NOUN
ajfa-13142	21	6	.	.	PUNCT
ajfa-13142	22	1	2	2	X
ajfa-13142	22	2	.	.	X
ajfa-13142	22	3	identify	identify	VERB
ajfa-13142	22	4	the	the	DET
ajfa-13142	22	5	ways	way	NOUN
ajfa-13142	22	6	applied	apply	VERB
ajfa-13142	22	7	at	at	ADP
ajfa-13142	22	8	banks	bank	NOUN
ajfa-13142	22	9	in	in	ADP
ajfa-13142	22	10	order	order	NOUN
ajfa-13142	22	11	to	to	PART
ajfa-13142	22	12	develop	develop	VERB
ajfa-13142	22	13	the	the	DET
ajfa-13142	22	14	human	human	ADJ
ajfa-13142	22	15	capital	capital	NOUN
ajfa-13142	22	16	.	.	PUNCT
ajfa-13142	23	1	3	3	X
ajfa-13142	23	2	.	.	X
ajfa-13142	23	3	clarify	clarify	VERB
ajfa-13142	23	4	the	the	DET
ajfa-13142	23	5	concept	concept	NOUN
ajfa-13142	23	6	of	of	ADP
ajfa-13142	23	7	human	human	ADJ
ajfa-13142	23	8	capital	capital	NOUN
ajfa-13142	23	9	.	.	PUNCT
ajfa-13142	24	1	4	4	X
ajfa-13142	24	2	.	.	X
ajfa-13142	24	3	measure	measure	VERB
ajfa-13142	24	4	the	the	DET
ajfa-13142	24	5	effect	effect	NOUN
ajfa-13142	24	6	of	of	ADP
ajfa-13142	24	7	the	the	DET
ajfa-13142	24	8	cost	cost	NOUN
ajfa-13142	24	9	of	of	ADP
ajfa-13142	24	10	human	human	ADJ
ajfa-13142	24	11	capital	capital	NOUN
ajfa-13142	24	12	development	development	NOUN
ajfa-13142	24	13	over	over	ADP
ajfa-13142	24	14	the	the	DET
ajfa-13142	24	15	net	net	ADJ
ajfa-13142	24	16	income	income	NOUN
ajfa-13142	24	17	and	and	CCONJ
ajfa-13142	24	18	dividend	dividend	NOUN
ajfa-13142	24	19	at	at	ADP
ajfa-13142	24	20	jordanian	jordanian	PROPN
ajfa-13142	24	21	islamic	islamic	PROPN
ajfa-13142	24	22	bank	bank	PROPN
ajfa-13142	24	23	.	.	PUNCT
ajfa-13142	25	1	literature	literature	PROPN
ajfa-13142	25	2	review	review	NOUN
ajfa-13142	25	3	1	1	NUM
ajfa-13142	25	4	.	.	PUNCT
ajfa-13142	26	1	the	the	DET
ajfa-13142	26	2	study	study	NOUN
ajfa-13142	26	3	of	of	ADP
ajfa-13142	26	4	mehsen	mehsen	PROPN
ajfa-13142	26	5	(	(	PUNCT
ajfa-13142	26	6	2017	2017	NUM
ajfa-13142	26	7	)	)	PUNCT
ajfa-13142	26	8	entitled	entitle	VERB
ajfa-13142	26	9	:	:	PUNCT
ajfa-13142	26	10	“	"	PUNCT
ajfa-13142	26	11	the	the	DET
ajfa-13142	26	12	effect	effect	NOUN
ajfa-13142	26	13	of	of	ADP
ajfa-13142	26	14	intellectual	intellectual	ADJ
ajfa-13142	26	15	capital	capital	NOUN
ajfa-13142	26	16	disclosure	disclosure	NOUN
ajfa-13142	26	17	on	on	ADP
ajfa-13142	26	18	the	the	DET
ajfa-13142	26	19	financial	financial	ADJ
ajfa-13142	26	20	performance	performance	NOUN
ajfa-13142	26	21	at	at	ADP
ajfa-13142	26	22	the	the	DET
ajfa-13142	26	23	jordanian	jordanian	ADJ
ajfa-13142	26	24	commercial	commercial	ADJ
ajfa-13142	26	25	banks	bank	NOUN
ajfa-13142	26	26	”	"	PUNCT
ajfa-13142	26	27	.	.	PUNCT
ajfa-13142	27	1	this	this	DET
ajfa-13142	27	2	study	study	NOUN
ajfa-13142	27	3	aimed	aim	VERB
ajfa-13142	27	4	at	at	ADP
ajfa-13142	27	5	identifying	identify	VERB
ajfa-13142	27	6	the	the	DET
ajfa-13142	27	7	effect	effect	NOUN
ajfa-13142	27	8	of	of	ADP
ajfa-13142	27	9	the	the	DET
ajfa-13142	27	10	disclosure	disclosure	NOUN
ajfa-13142	27	11	of	of	ADP
ajfa-13142	27	12	intellectual	intellectual	ADJ
ajfa-13142	27	13	capital	capital	NOUN
ajfa-13142	27	14	components	component	NOUN
ajfa-13142	27	15	(	(	PUNCT
ajfa-13142	27	16	the	the	DET
ajfa-13142	27	17	human	human	ADJ
ajfa-13142	27	18	capital	capital	NOUN
ajfa-13142	27	19	,	,	PUNCT
ajfa-13142	27	20	the	the	DET
ajfa-13142	27	21	structural	structural	ADJ
ajfa-13142	27	22	capital	capital	NOUN
ajfa-13142	27	23	,	,	PUNCT
ajfa-13142	27	24	and	and	CCONJ
ajfa-13142	27	25	the	the	DET
ajfa-13142	27	26	relational	relational	ADJ
ajfa-13142	27	27	capital	capital	NOUN
ajfa-13142	27	28	)	)	PUNCT
ajfa-13142	27	29	on	on	ADP
ajfa-13142	27	30	the	the	DET
ajfa-13142	27	31	financial	financial	ADJ
ajfa-13142	27	32	performance	performance	NOUN
ajfa-13142	27	33	at	at	ADP
ajfa-13142	27	34	the	the	DET
ajfa-13142	27	35	commercial	commercial	ADJ
ajfa-13142	27	36	banks	bank	NOUN
ajfa-13142	27	37	listed	list	VERB
ajfa-13142	27	38	in	in	ADP
ajfa-13142	27	39	amman	amman	PROPN
ajfa-13142	27	40	stock	stock	PROPN
ajfa-13142	27	41	exchange	exchange	PROPN
ajfa-13142	27	42	.	.	PUNCT
ajfa-13142	28	1	this	this	DET
ajfa-13142	28	2	study	study	NOUN
ajfa-13142	28	3	was	be	AUX
ajfa-13142	28	4	applied	apply	VERB
ajfa-13142	28	5	over	over	ADP
ajfa-13142	28	6	all	all	DET
ajfa-13142	28	7	banks	bank	NOUN
ajfa-13142	28	8	listed	list	VERB
ajfa-13142	28	9	in	in	ADP
ajfa-13142	28	10	amman	amman	PROPN
ajfa-13142	28	11	stock	stock	PROPN
ajfa-13142	28	12	exchange	exchange	PROPN
ajfa-13142	28	13	;	;	PUNCT
ajfa-13142	28	14	that	that	ADV
ajfa-13142	28	15	is	is	ADV
ajfa-13142	28	16	(	(	PUNCT
ajfa-13142	28	17	13	13	NUM
ajfa-13142	28	18	)	)	PUNCT
ajfa-13142	28	19	jordanian	jordanian	ADJ
ajfa-13142	28	20	commercial	commercial	ADJ
ajfa-13142	28	21	banks	bank	NOUN
ajfa-13142	28	22	for	for	ADP
ajfa-13142	28	23	the	the	DET
ajfa-13142	28	24	period	period	NOUN
ajfa-13142	28	25	(	(	PUNCT
ajfa-13142	28	26	2009	2009	NUM
ajfa-13142	28	27	–	–	PUNCT
ajfa-13142	28	28	2015	2015	NUM
ajfa-13142	28	29	)	)	PUNCT
ajfa-13142	28	30	.	.	PUNCT
ajfa-13142	29	1	to	to	PART
ajfa-13142	29	2	achieve	achieve	VERB
ajfa-13142	29	3	the	the	DET
ajfa-13142	29	4	study	study	NOUN
ajfa-13142	29	5	’s	’s	PART
ajfa-13142	29	6	objectives	objective	NOUN
ajfa-13142	29	7	,	,	PUNCT
ajfa-13142	29	8	the	the	DET
ajfa-13142	29	9	analytical	analytical	ADJ
ajfa-13142	29	10	descriptive	descriptive	ADJ
ajfa-13142	29	11	approach	approach	NOUN
ajfa-13142	29	12	was	be	AUX
ajfa-13142	29	13	applied	apply	VERB
ajfa-13142	29	14	,	,	PUNCT
ajfa-13142	29	15	which	which	PRON
ajfa-13142	29	16	includes	include	VERB
ajfa-13142	29	17	the	the	DET
ajfa-13142	29	18	variables	variable	NOUN
ajfa-13142	29	19	that	that	PRON
ajfa-13142	29	20	refer	refer	VERB
ajfa-13142	29	21	to	to	ADP
ajfa-13142	29	22	the	the	DET
ajfa-13142	29	23	intellectual	intellectual	ADJ
ajfa-13142	29	24	capital	capital	NOUN
ajfa-13142	29	25	.	.	PUNCT
ajfa-13142	30	1	the	the	DET
ajfa-13142	30	2	results	result	NOUN
ajfa-13142	30	3	showed	show	VERB
ajfa-13142	30	4	that	that	SCONJ
ajfa-13142	30	5	there	there	PRON
ajfa-13142	30	6	is	be	VERB
ajfa-13142	30	7	a	a	DET
ajfa-13142	30	8	statistically	statistically	ADV
ajfa-13142	30	9	significant	significant	ADJ
ajfa-13142	30	10	correlation	correlation	NOUN
ajfa-13142	30	11	of	of	ADP
ajfa-13142	30	12	the	the	DET
ajfa-13142	30	13	disclosure	disclosure	NOUN
ajfa-13142	30	14	of	of	ADP
ajfa-13142	30	15	human	human	ADJ
ajfa-13142	30	16	capital	capital	NOUN
ajfa-13142	30	17	on	on	ADP
ajfa-13142	30	18	the	the	DET
ajfa-13142	30	19	financial	financial	ADJ
ajfa-13142	30	20	performance	performance	NOUN
ajfa-13142	30	21	,	,	PUNCT
ajfa-13142	30	22	also	also	ADV
ajfa-13142	30	23	there	there	PRON
ajfa-13142	30	24	is	be	VERB
ajfa-13142	30	25	a	a	DET
ajfa-13142	30	26	statistically	statistically	ADV
ajfa-13142	30	27	significant	significant	ADJ
ajfa-13142	30	28	correlation	correlation	NOUN
ajfa-13142	30	29	for	for	ADP
ajfa-13142	30	30	the	the	DET
ajfa-13142	30	31	disclosure	disclosure	NOUN
ajfa-13142	30	32	of	of	ADP
ajfa-13142	30	33	structural	structural	ADJ
ajfa-13142	30	34	capital	capital	NOUN
ajfa-13142	30	35	on	on	ADP
ajfa-13142	30	36	the	the	DET
ajfa-13142	30	37	financial	financial	ADJ
ajfa-13142	30	38	performance	performance	NOUN
ajfa-13142	30	39	,	,	PUNCT
ajfa-13142	30	40	as	as	ADV
ajfa-13142	30	41	well	well	ADV
ajfa-13142	30	42	as	as	ADP
ajfa-13142	30	43	;	;	PUNCT
ajfa-13142	30	44	there	there	PRON
ajfa-13142	30	45	is	be	VERB
ajfa-13142	30	46	a	a	DET
ajfa-13142	30	47	statistically	statistically	ADV
ajfa-13142	30	48	significant	significant	ADJ
ajfa-13142	30	49	correlation	correlation	NOUN
ajfa-13142	30	50	for	for	ADP
ajfa-13142	30	51	the	the	DET
ajfa-13142	30	52	disclosure	disclosure	NOUN
ajfa-13142	30	53	of	of	ADP
ajfa-13142	30	54	relational	relational	ADJ
ajfa-13142	30	55	capital	capital	NOUN
ajfa-13142	30	56	on	on	ADP
ajfa-13142	30	57	the	the	DET
ajfa-13142	30	58	financial	financial	ADJ
ajfa-13142	30	59	performance	performance	NOUN
ajfa-13142	30	60	.	.	PUNCT
ajfa-13142	31	1	the	the	DET
ajfa-13142	31	2	study	study	NOUN
ajfa-13142	31	3	recommended	recommend	VERB
ajfa-13142	31	4	that	that	SCONJ
ajfa-13142	31	5	the	the	DET
ajfa-13142	31	6	optional	optional	ADJ
ajfa-13142	31	7	disclosure	disclosure	NOUN
ajfa-13142	31	8	items	item	NOUN
ajfa-13142	31	9	should	should	AUX
ajfa-13142	31	10	include	include	VERB
ajfa-13142	31	11	qualitative	qualitative	ADJ
ajfa-13142	31	12	and	and	CCONJ
ajfa-13142	31	13	quantitative	quantitative	ADJ
ajfa-13142	31	14	information	information	NOUN
ajfa-13142	31	15	about	about	ADP
ajfa-13142	31	16	the	the	DET
ajfa-13142	31	17	bank	bank	NOUN
ajfa-13142	31	18	which	which	PRON
ajfa-13142	31	19	benefits	benefit	VERB
ajfa-13142	31	20	all	all	DET
ajfa-13142	31	21	parties	party	NOUN
ajfa-13142	31	22	that	that	PRON
ajfa-13142	31	23	have	have	VERB
ajfa-13142	31	24	common	common	ADJ
ajfa-13142	31	25	interests	interest	NOUN
ajfa-13142	31	26	and	and	CCONJ
ajfa-13142	31	27	objectives	objective	NOUN
ajfa-13142	31	28	connected	connect	VERB
ajfa-13142	31	29	with	with	ADP
ajfa-13142	31	30	the	the	DET
ajfa-13142	31	31	bank	bank	NOUN
ajfa-13142	31	32	to	to	PART
ajfa-13142	31	33	help	help	VERB
ajfa-13142	31	34	them	they	PRON
ajfa-13142	31	35	make	make	VERB
ajfa-13142	31	36	the	the	DET
ajfa-13142	31	37	investment	investment	NOUN
ajfa-13142	31	38	decisions	decision	NOUN
ajfa-13142	31	39	and	and	CCONJ
ajfa-13142	31	40	increase	increase	VERB
ajfa-13142	31	41	the	the	DET
ajfa-13142	31	42	attention	attention	NOUN
ajfa-13142	31	43	toward	toward	ADP
ajfa-13142	31	44	the	the	DET
ajfa-13142	31	45	disclosure	disclosure	NOUN
ajfa-13142	31	46	of	of	ADP
ajfa-13142	31	47	intellectual	intellectual	ADJ
ajfa-13142	31	48	capital	capital	NOUN
ajfa-13142	31	49	components	component	NOUN
ajfa-13142	31	50	(	(	PUNCT
ajfa-13142	31	51	human	human	ADJ
ajfa-13142	31	52	capital	capital	NOUN
ajfa-13142	31	53	,	,	PUNCT
ajfa-13142	31	54	structural	structural	ADJ
ajfa-13142	31	55	capital	capital	NOUN
ajfa-13142	31	56	and	and	CCONJ
ajfa-13142	31	57	relational	relational	ADJ
ajfa-13142	31	58	capital	capital	NOUN
ajfa-13142	31	59	)	)	PUNCT
ajfa-13142	31	60	.	.	PUNCT
ajfa-13142	32	1	2	2	X
ajfa-13142	32	2	.	.	X
ajfa-13142	32	3	the	the	DET
ajfa-13142	32	4	study	study	NOUN
ajfa-13142	32	5	of	of	ADP
ajfa-13142	32	6	abd	abd	PROPN
ajfa-13142	32	7	al	al	PROPN
ajfa-13142	32	8	-	-	PROPN
ajfa-13142	32	9	muniem	muniem	PROPN
ajfa-13142	32	10	(	(	PUNCT
ajfa-13142	32	11	2016	2016	NUM
ajfa-13142	32	12	)	)	PUNCT
ajfa-13142	32	13	entitled	entitle	VERB
ajfa-13142	32	14	:	:	PUNCT
ajfa-13142	32	15	“	"	PUNCT
ajfa-13142	32	16	the	the	DET
ajfa-13142	32	17	intellectual	intellectual	ADJ
ajfa-13142	32	18	capital	capital	NOUN
ajfa-13142	32	19	and	and	CCONJ
ajfa-13142	32	20	its	its	PRON
ajfa-13142	32	21	effect	effect	NOUN
ajfa-13142	32	22	on	on	ADP
ajfa-13142	32	23	the	the	DET
ajfa-13142	32	24	industrial	industrial	ADJ
ajfa-13142	32	25	establishments	establishment	NOUN
ajfa-13142	32	26	’	’	PART
ajfa-13142	32	27	business	business	NOUN
ajfa-13142	32	28	,	,	PUNCT
ajfa-13142	32	29	a	a	DET
ajfa-13142	32	30	study	study	NOUN
ajfa-13142	32	31	case	case	NOUN
ajfa-13142	32	32	for	for	ADP
ajfa-13142	32	33	the	the	DET
ajfa-13142	32	34	jordanian	jordanian	ADJ
ajfa-13142	32	35	ready	ready	ADV
ajfa-13142	32	36	-	-	PUNCT
ajfa-13142	32	37	made	make	VERB
ajfa-13142	32	38	garments	garment	NOUN
ajfa-13142	32	39	company	company	NOUN
ajfa-13142	32	40	”	"	PUNCT
ajfa-13142	32	41	.	.	PUNCT
ajfa-13142	33	1	the	the	DET
ajfa-13142	33	2	study	study	NOUN
ajfa-13142	33	3	aimed	aim	VERB
ajfa-13142	33	4	at	at	ADP
ajfa-13142	33	5	identifying	identify	VERB
ajfa-13142	33	6	the	the	DET
ajfa-13142	33	7	effect	effect	NOUN
ajfa-13142	33	8	of	of	ADP
ajfa-13142	33	9	intellectual	intellectual	ADJ
ajfa-13142	33	10	capital	capital	NOUN
ajfa-13142	33	11	on	on	ADP
ajfa-13142	33	12	the	the	DET
ajfa-13142	33	13	financial	financial	ADJ
ajfa-13142	33	14	performance	performance	NOUN
ajfa-13142	33	15	of	of	ADP
ajfa-13142	33	16	industrial	industrial	ADJ
ajfa-13142	33	17	companies	company	NOUN
ajfa-13142	33	18	.	.	PUNCT
ajfa-13142	34	1	the	the	DET
ajfa-13142	34	2	study	study	NOUN
ajfa-13142	34	3	sample	sample	NOUN
ajfa-13142	34	4	was	be	AUX
ajfa-13142	34	5	made	make	VERB
ajfa-13142	34	6	of	of	ADP
ajfa-13142	34	7	the	the	DET
ajfa-13142	34	8	ready	ready	ADV
ajfa-13142	34	9	-	-	PUNCT
ajfa-13142	34	10	made	make	VERB
ajfa-13142	34	11	garments	garment	NOUN
ajfa-13142	34	12	company	company	NOUN
ajfa-13142	34	13	’s	’s	PART
ajfa-13142	34	14	employees	employee	NOUN
ajfa-13142	34	15	.	.	PUNCT
ajfa-13142	35	1	the	the	DET
ajfa-13142	35	2	analytical	analytical	ADJ
ajfa-13142	35	3	approach	approach	NOUN
ajfa-13142	35	4	was	be	AUX
ajfa-13142	35	5	applied	apply	VERB
ajfa-13142	35	6	through	through	ADP
ajfa-13142	35	7	analyzing	analyze	VERB
ajfa-13142	35	8	the	the	DET
ajfa-13142	35	9	theories	theory	NOUN
ajfa-13142	35	10	and	and	CCONJ
ajfa-13142	35	11	studies	study	NOUN
ajfa-13142	35	12	related	relate	VERB
ajfa-13142	35	13	to	to	ADP
ajfa-13142	35	14	the	the	DET
ajfa-13142	35	15	intellectual	intellectual	ADJ
ajfa-13142	35	16	capital	capital	NOUN
ajfa-13142	35	17	.	.	PUNCT
ajfa-13142	36	1	the	the	DET
ajfa-13142	36	2	results	result	NOUN
ajfa-13142	36	3	showed	show	VERB
ajfa-13142	36	4	that	that	SCONJ
ajfa-13142	36	5	the	the	DET
ajfa-13142	36	6	concept	concept	NOUN
ajfa-13142	36	7	of	of	ADP
ajfa-13142	36	8	intellectual	intellectual	ADJ
ajfa-13142	36	9	capital	capital	NOUN
ajfa-13142	36	10	is	be	AUX
ajfa-13142	36	11	a	a	DET
ajfa-13142	36	12	revolving	revolve	VERB
ajfa-13142	36	13	diversified	diversify	VERB
ajfa-13142	36	14	concept	concept	NOUN
ajfa-13142	36	15	due	due	ADP
ajfa-13142	36	16	to	to	ADP
ajfa-13142	36	17	the	the	DET
ajfa-13142	36	18	quick	quick	ADJ
ajfa-13142	36	19	changeability	changeability	NOUN
ajfa-13142	36	20	of	of	ADP
ajfa-13142	36	21	the	the	DET
ajfa-13142	36	22	surrounding	surround	VERB
ajfa-13142	36	23	environment	environment	NOUN
ajfa-13142	36	24	at	at	ADP
ajfa-13142	36	25	all	all	DET
ajfa-13142	36	26	the	the	DET
ajfa-13142	36	27	company	company	NOUN
ajfa-13142	36	28	’s	’s	PART
ajfa-13142	36	29	divisions	division	NOUN
ajfa-13142	36	30	.	.	PUNCT
ajfa-13142	37	1	they	they	PRON
ajfa-13142	37	2	also	also	ADV
ajfa-13142	37	3	show	show	VERB
ajfa-13142	37	4	that	that	SCONJ
ajfa-13142	37	5	the	the	DET
ajfa-13142	37	6	intellectual	intellectual	ADJ
ajfa-13142	37	7	capital	capital	NOUN
ajfa-13142	37	8	is	be	AUX
ajfa-13142	37	9	achieved	achieve	VERB
ajfa-13142	37	10	by	by	ADP
ajfa-13142	37	11	the	the	DET
ajfa-13142	37	12	management	management	NOUN
ajfa-13142	37	13	taking	take	VERB
ajfa-13142	37	14	over	over	ADP
ajfa-13142	37	15	the	the	DET
ajfa-13142	37	16	knowledge	knowledge	NOUN
ajfa-13142	37	17	kept	keep	VERB
ajfa-13142	37	18	in	in	ADP
ajfa-13142	37	19	its	its	PRON
ajfa-13142	37	20	employees	employee	NOUN
ajfa-13142	37	21	’	’	PART
ajfa-13142	37	22	minds	mind	NOUN
ajfa-13142	37	23	and	and	CCONJ
ajfa-13142	37	24	make	make	VERB
ajfa-13142	37	25	them	they	PRON
ajfa-13142	37	26	transfer	transfer	VERB
ajfa-13142	37	27	this	this	DET
ajfa-13142	37	28	knowledge	knowledge	NOUN
ajfa-13142	37	29	to	to	ADP
ajfa-13142	37	30	the	the	DET
ajfa-13142	37	31	new	new	ADJ
ajfa-13142	37	32	employees	employee	NOUN
ajfa-13142	37	33	.	.	PUNCT
ajfa-13142	38	1	there	there	PRON
ajfa-13142	38	2	is	be	VERB
ajfa-13142	38	3	a	a	DET
ajfa-13142	38	4	weak	weak	ADJ
ajfa-13142	38	5	tendency	tendency	NOUN
ajfa-13142	38	6	of	of	ADP
ajfa-13142	38	7	the	the	DET
ajfa-13142	38	8	company	company	NOUN
ajfa-13142	38	9	’s	’s	PART
ajfa-13142	38	10	management	management	NOUN
ajfa-13142	38	11	to	to	PART
ajfa-13142	38	12	activate	activate	VERB
ajfa-13142	38	13	the	the	DET
ajfa-13142	38	14	asian	asian	ADJ
ajfa-13142	38	15	journal	journal	NOUN
ajfa-13142	38	16	of	of	ADP
ajfa-13142	38	17	finance	finance	PROPN
ajfa-13142	38	18	&	&	CCONJ
ajfa-13142	38	19	accounting	accounting	PROPN
ajfa-13142	38	20	issn	issn	PROPN
ajfa-13142	38	21	1946	1946	NUM
ajfa-13142	38	22	-	-	PUNCT
ajfa-13142	38	23	052x	052x	NOUN
ajfa-13142	38	24	2018	2018	NUM
ajfa-13142	38	25	,	,	PUNCT
ajfa-13142	38	26	vol	vol	NOUN
ajfa-13142	38	27	.	.	PROPN
ajfa-13142	38	28	10	10	NUM
ajfa-13142	38	29	,	,	PUNCT
ajfa-13142	38	30	no	no	INTJ
ajfa-13142	38	31	.	.	NOUN
ajfa-13142	38	32	1	1	NUM
ajfa-13142	38	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	38	34	339	339	NUM
ajfa-13142	38	35	intellectual	intellectual	ADJ
ajfa-13142	38	36	capital	capital	NOUN
ajfa-13142	38	37	in	in	ADP
ajfa-13142	38	38	terms	term	NOUN
ajfa-13142	38	39	of	of	ADP
ajfa-13142	38	40	encouraging	encourage	VERB
ajfa-13142	38	41	the	the	DET
ajfa-13142	38	42	workers	worker	NOUN
ajfa-13142	38	43	industrialists	industrialist	NOUN
ajfa-13142	38	44	to	to	PART
ajfa-13142	38	45	follow	follow	VERB
ajfa-13142	38	46	the	the	DET
ajfa-13142	38	47	method	method	NOUN
ajfa-13142	38	48	of	of	ADP
ajfa-13142	38	49	brainstorming	brainstorming	NOUN
ajfa-13142	38	50	to	to	PART
ajfa-13142	38	51	raise	raise	VERB
ajfa-13142	38	52	the	the	DET
ajfa-13142	38	53	creative	creative	ADJ
ajfa-13142	38	54	abilities	ability	NOUN
ajfa-13142	38	55	,	,	PUNCT
ajfa-13142	38	56	which	which	PRON
ajfa-13142	38	57	the	the	DET
ajfa-13142	38	58	management	management	NOUN
ajfa-13142	38	59	of	of	ADP
ajfa-13142	38	60	the	the	DET
ajfa-13142	38	61	company	company	NOUN
ajfa-13142	38	62	pays	pay	VERB
ajfa-13142	38	63	all	all	DET
ajfa-13142	38	64	its	its	PRON
ajfa-13142	38	65	efforts	effort	NOUN
ajfa-13142	38	66	to	to	PART
ajfa-13142	38	67	maintain	maintain	VERB
ajfa-13142	38	68	intellectual	intellectual	ADJ
ajfa-13142	38	69	capital	capital	NOUN
ajfa-13142	38	70	.	.	PUNCT
ajfa-13142	39	1	the	the	DET
ajfa-13142	39	2	study	study	NOUN
ajfa-13142	39	3	recommended	recommend	VERB
ajfa-13142	39	4	the	the	DET
ajfa-13142	39	5	necessity	necessity	NOUN
ajfa-13142	39	6	to	to	PART
ajfa-13142	39	7	understand	understand	VERB
ajfa-13142	39	8	and	and	CCONJ
ajfa-13142	39	9	realize	realize	VERB
ajfa-13142	39	10	the	the	DET
ajfa-13142	39	11	importance	importance	NOUN
ajfa-13142	39	12	of	of	ADP
ajfa-13142	39	13	the	the	DET
ajfa-13142	39	14	intellectual	intellectual	ADJ
ajfa-13142	39	15	capital	capital	NOUN
ajfa-13142	39	16	by	by	ADP
ajfa-13142	39	17	the	the	DET
ajfa-13142	39	18	industrial	industrial	ADJ
ajfa-13142	39	19	companies	company	NOUN
ajfa-13142	39	20	’	'	PUNCT
ajfa-13142	39	21	managements	management	NOUN
ajfa-13142	39	22	due	due	ADJ
ajfa-13142	39	23	its	its	PRON
ajfa-13142	39	24	value	value	NOUN
ajfa-13142	39	25	in	in	ADP
ajfa-13142	39	26	increasing	increase	VERB
ajfa-13142	39	27	the	the	DET
ajfa-13142	39	28	companies	company	NOUN
ajfa-13142	39	29	’	’	PART
ajfa-13142	39	30	efficiency	efficiency	NOUN
ajfa-13142	39	31	locally	locally	ADV
ajfa-13142	39	32	and	and	CCONJ
ajfa-13142	39	33	globally	globally	ADV
ajfa-13142	39	34	.	.	PUNCT
ajfa-13142	40	1	3	3	X
ajfa-13142	40	2	.	.	X
ajfa-13142	40	3	the	the	DET
ajfa-13142	40	4	study	study	NOUN
ajfa-13142	40	5	of	of	ADP
ajfa-13142	40	6	luiza	luiza	PROPN
ajfa-13142	40	7	(	(	PUNCT
ajfa-13142	40	8	2016	2016	NUM
ajfa-13142	40	9	)	)	PUNCT
ajfa-13142	40	10	entitled	entitle	VERB
ajfa-13142	40	11	:	:	PUNCT
ajfa-13142	40	12	“	"	PUNCT
ajfa-13142	40	13	the	the	DET
ajfa-13142	40	14	role	role	NOUN
ajfa-13142	40	15	of	of	ADP
ajfa-13142	40	16	intellectual	intellectual	ADJ
ajfa-13142	40	17	capital	capital	NOUN
ajfa-13142	40	18	in	in	ADP
ajfa-13142	40	19	achieving	achieve	VERB
ajfa-13142	40	20	the	the	DET
ajfa-13142	40	21	competitive	competitive	ADJ
ajfa-13142	40	22	advantage	advantage	NOUN
ajfa-13142	40	23	of	of	ADP
ajfa-13142	40	24	economic	economic	ADJ
ajfa-13142	40	25	institutions	institution	NOUN
ajfa-13142	40	26	within	within	ADP
ajfa-13142	40	27	the	the	DET
ajfa-13142	40	28	economy	economy	NOUN
ajfa-13142	40	29	of	of	ADP
ajfa-13142	40	30	knowledge	knowledge	NOUN
ajfa-13142	40	31	:	:	PUNCT
ajfa-13142	40	32	a	a	DET
ajfa-13142	40	33	case	case	NOUN
ajfa-13142	40	34	study	study	NOUN
ajfa-13142	40	35	of	of	ADP
ajfa-13142	40	36	the	the	DET
ajfa-13142	40	37	cement	cement	NOUN
ajfa-13142	40	38	company	company	NOUN
ajfa-13142	40	39	ain	ain	PROPN
ajfa-13142	40	40	al	al	PROPN
ajfa-13142	40	41	-	-	PUNCT
ajfa-13142	40	42	touta	touta	ADV
ajfa-13142	40	43	-	-	PUNCT
ajfa-13142	40	44	batna	batna	NOUN
ajfa-13142	40	45	”	"	PUNCT
ajfa-13142	40	46	.	.	PUNCT
ajfa-13142	41	1	this	this	DET
ajfa-13142	41	2	study	study	NOUN
ajfa-13142	41	3	aimed	aim	VERB
ajfa-13142	41	4	at	at	ADP
ajfa-13142	41	5	identifying	identify	VERB
ajfa-13142	41	6	the	the	DET
ajfa-13142	41	7	effect	effect	NOUN
ajfa-13142	41	8	of	of	ADP
ajfa-13142	41	9	intellectual	intellectual	ADJ
ajfa-13142	41	10	capital	capital	NOUN
ajfa-13142	41	11	and	and	CCONJ
ajfa-13142	41	12	its	its	PRON
ajfa-13142	41	13	role	role	NOUN
ajfa-13142	41	14	in	in	ADP
ajfa-13142	41	15	achieving	achieve	VERB
ajfa-13142	41	16	the	the	DET
ajfa-13142	41	17	competitive	competitive	ADJ
ajfa-13142	41	18	advantage	advantage	NOUN
ajfa-13142	41	19	within	within	ADP
ajfa-13142	41	20	the	the	DET
ajfa-13142	41	21	economy	economy	NOUN
ajfa-13142	41	22	of	of	ADP
ajfa-13142	41	23	knowledge	knowledge	NOUN
ajfa-13142	41	24	and	and	CCONJ
ajfa-13142	41	25	determining	determine	VERB
ajfa-13142	41	26	the	the	DET
ajfa-13142	41	27	role	role	NOUN
ajfa-13142	41	28	of	of	ADP
ajfa-13142	41	29	intellectual	intellectual	ADJ
ajfa-13142	41	30	capital	capital	NOUN
ajfa-13142	41	31	in	in	ADP
ajfa-13142	41	32	all	all	DET
ajfa-13142	41	33	its	its	PRON
ajfa-13142	41	34	dimensions	dimension	NOUN
ajfa-13142	41	35	(	(	PUNCT
ajfa-13142	41	36	the	the	DET
ajfa-13142	41	37	human	human	ADJ
ajfa-13142	41	38	capital	capital	NOUN
ajfa-13142	41	39	,	,	PUNCT
ajfa-13142	41	40	the	the	DET
ajfa-13142	41	41	customer	customer	NOUN
ajfa-13142	41	42	-	-	PUNCT
ajfa-13142	41	43	relations	relation	NOUN
ajfa-13142	41	44	capital	capital	NOUN
ajfa-13142	41	45	and	and	CCONJ
ajfa-13142	41	46	the	the	DET
ajfa-13142	41	47	structural	structural	ADJ
ajfa-13142	41	48	capital	capital	NOUN
ajfa-13142	41	49	)	)	PUNCT
ajfa-13142	41	50	.	.	PUNCT
ajfa-13142	42	1	a	a	DET
ajfa-13142	42	2	questionnaire	questionnaire	NOUN
ajfa-13142	42	3	has	have	AUX
ajfa-13142	42	4	been	be	AUX
ajfa-13142	42	5	prepared	prepare	VERB
ajfa-13142	42	6	and	and	CCONJ
ajfa-13142	42	7	the	the	DET
ajfa-13142	42	8	study	study	NOUN
ajfa-13142	42	9	’s	’s	PART
ajfa-13142	42	10	sample	sample	NOUN
ajfa-13142	42	11	was	be	AUX
ajfa-13142	42	12	made	make	VERB
ajfa-13142	42	13	of	of	ADP
ajfa-13142	42	14	(	(	PUNCT
ajfa-13142	42	15	78	78	NUM
ajfa-13142	42	16	)	)	PUNCT
ajfa-13142	42	17	employees	employee	NOUN
ajfa-13142	42	18	who	who	PRON
ajfa-13142	42	19	work	work	VERB
ajfa-13142	42	20	in	in	ADP
ajfa-13142	42	21	the	the	DET
ajfa-13142	42	22	cement	cement	NOUN
ajfa-13142	42	23	company	company	NOUN
ajfa-13142	42	24	ain	ain	PROPN
ajfa-13142	42	25	al	al	PROPN
ajfa-13142	42	26	-	-	PUNCT
ajfa-13142	42	27	touta	touta	PROPN
ajfa-13142	42	28	.	.	PUNCT
ajfa-13142	43	1	several	several	ADJ
ajfa-13142	43	2	approaches	approach	NOUN
ajfa-13142	43	3	have	have	AUX
ajfa-13142	43	4	been	be	AUX
ajfa-13142	43	5	applies	apply	VERB
ajfa-13142	43	6	such	such	ADJ
ajfa-13142	43	7	as	as	ADP
ajfa-13142	43	8	the	the	DET
ajfa-13142	43	9	descriptive	descriptive	ADJ
ajfa-13142	43	10	statistics	statistic	NOUN
ajfa-13142	43	11	and	and	CCONJ
ajfa-13142	43	12	the	the	DET
ajfa-13142	43	13	single	single	ADJ
ajfa-13142	43	14	sample	sample	NOUN
ajfa-13142	43	15	testing	testing	NOUN
ajfa-13142	43	16	.	.	PUNCT
ajfa-13142	44	1	the	the	DET
ajfa-13142	44	2	results	result	NOUN
ajfa-13142	44	3	showed	show	VERB
ajfa-13142	44	4	that	that	SCONJ
ajfa-13142	44	5	there	there	PRON
ajfa-13142	44	6	is	be	VERB
ajfa-13142	44	7	a	a	DET
ajfa-13142	44	8	statistically	statistically	ADV
ajfa-13142	44	9	strong	strong	ADJ
ajfa-13142	44	10	correlation	correlation	NOUN
ajfa-13142	44	11	between	between	ADP
ajfa-13142	44	12	the	the	DET
ajfa-13142	44	13	human	human	ADJ
ajfa-13142	44	14	capital	capital	NOUN
ajfa-13142	44	15	and	and	CCONJ
ajfa-13142	44	16	achieving	achieve	VERB
ajfa-13142	44	17	the	the	DET
ajfa-13142	44	18	competitive	competitive	ADJ
ajfa-13142	44	19	advantage	advantage	NOUN
ajfa-13142	44	20	.	.	PUNCT
ajfa-13142	45	1	there	there	PRON
ajfa-13142	45	2	is	be	VERB
ajfa-13142	45	3	also	also	ADV
ajfa-13142	45	4	a	a	DET
ajfa-13142	45	5	statistically	statistically	ADV
ajfa-13142	45	6	strong	strong	ADJ
ajfa-13142	45	7	correlation	correlation	NOUN
ajfa-13142	45	8	between	between	ADP
ajfa-13142	45	9	the	the	DET
ajfa-13142	45	10	customer	customer	NOUN
ajfa-13142	45	11	-	-	PUNCT
ajfa-13142	45	12	relation	relation	NOUN
ajfa-13142	45	13	capital	capital	NOUN
ajfa-13142	45	14	and	and	CCONJ
ajfa-13142	45	15	achieving	achieve	VERB
ajfa-13142	45	16	the	the	DET
ajfa-13142	45	17	competitive	competitive	ADJ
ajfa-13142	45	18	advantage	advantage	NOUN
ajfa-13142	45	19	within	within	ADP
ajfa-13142	45	20	the	the	DET
ajfa-13142	45	21	cement	cement	NOUN
ajfa-13142	45	22	company	company	NOUN
ajfa-13142	45	23	ain	ain	PROPN
ajfa-13142	45	24	al	al	PROPN
ajfa-13142	45	25	-	-	PUNCT
ajfa-13142	45	26	touta	touta	PROPN
ajfa-13142	45	27	.	.	PUNCT
ajfa-13142	46	1	the	the	DET
ajfa-13142	46	2	study	study	NOUN
ajfa-13142	46	3	recommended	recommend	VERB
ajfa-13142	46	4	the	the	DET
ajfa-13142	46	5	necessity	necessity	NOUN
ajfa-13142	46	6	to	to	PART
ajfa-13142	46	7	focus	focus	VERB
ajfa-13142	46	8	on	on	ADP
ajfa-13142	46	9	the	the	DET
ajfa-13142	46	10	importance	importance	NOUN
ajfa-13142	46	11	of	of	ADP
ajfa-13142	46	12	measurement	measurement	NOUN
ajfa-13142	46	13	and	and	CCONJ
ajfa-13142	46	14	accounting	accounting	NOUN
ajfa-13142	46	15	disclosure	disclosure	NOUN
ajfa-13142	46	16	of	of	ADP
ajfa-13142	46	17	the	the	DET
ajfa-13142	46	18	intellectual	intellectual	ADJ
ajfa-13142	46	19	capital	capital	NOUN
ajfa-13142	46	20	in	in	ADP
ajfa-13142	46	21	achieving	achieve	VERB
ajfa-13142	46	22	the	the	DET
ajfa-13142	46	23	competitive	competitive	ADJ
ajfa-13142	46	24	advantage	advantage	NOUN
ajfa-13142	46	25	.	.	PUNCT
ajfa-13142	47	1	4	4	X
ajfa-13142	47	2	.	.	X
ajfa-13142	47	3	the	the	DET
ajfa-13142	47	4	study	study	NOUN
ajfa-13142	47	5	of	of	ADP
ajfa-13142	47	6	al	al	PROPN
ajfa-13142	47	7	-	-	PUNCT
ajfa-13142	47	8	shikirji	shikirji	PROPN
ajfa-13142	47	9	&	&	CCONJ
ajfa-13142	47	10	mahmoud	mahmoud	PROPN
ajfa-13142	47	11	,	,	PUNCT
ajfa-13142	47	12	(	(	PUNCT
ajfa-13142	47	13	2010	2010	NUM
ajfa-13142	47	14	)	)	PUNCT
ajfa-13142	47	15	entitled	entitle	VERB
ajfa-13142	47	16	:	:	PUNCT
ajfa-13142	47	17	“	"	PUNCT
ajfa-13142	47	18	measuring	measure	VERB
ajfa-13142	47	19	the	the	DET
ajfa-13142	47	20	intellectual	intellectual	ADJ
ajfa-13142	47	21	capital	capital	NOUN
ajfa-13142	47	22	and	and	CCONJ
ajfa-13142	47	23	its	its	PRON
ajfa-13142	47	24	effect	effect	NOUN
ajfa-13142	47	25	on	on	ADP
ajfa-13142	47	26	the	the	DET
ajfa-13142	47	27	profitibility	profitibility	NOUN
ajfa-13142	47	28	of	of	ADP
ajfa-13142	47	29	banks	bank	NOUN
ajfa-13142	47	30	”	"	PUNCT
ajfa-13142	47	31	.	.	PUNCT
ajfa-13142	48	1	intellectual	intellectual	ADJ
ajfa-13142	48	2	capital	capital	NOUN
ajfa-13142	48	3	is	be	AUX
ajfa-13142	48	4	considered	consider	VERB
ajfa-13142	48	5	one	one	NUM
ajfa-13142	48	6	of	of	ADP
ajfa-13142	48	7	the	the	DET
ajfa-13142	48	8	administrative	administrative	ADJ
ajfa-13142	48	9	topics	topic	NOUN
ajfa-13142	48	10	that	that	PRON
ajfa-13142	48	11	were	be	AUX
ajfa-13142	48	12	mentioned	mention	VERB
ajfa-13142	48	13	in	in	ADP
ajfa-13142	48	14	modern	modern	ADJ
ajfa-13142	48	15	literature	literature	NOUN
ajfa-13142	48	16	.	.	PUNCT
ajfa-13142	49	1	researches	research	NOUN
ajfa-13142	49	2	started	start	VERB
ajfa-13142	49	3	paying	pay	VERB
ajfa-13142	49	4	attention	attention	NOUN
ajfa-13142	49	5	to	to	ADP
ajfa-13142	49	6	it	it	PRON
ajfa-13142	49	7	in	in	ADP
ajfa-13142	49	8	the	the	DET
ajfa-13142	49	9	early	early	ADJ
ajfa-13142	49	10	nineties	ninety	NOUN
ajfa-13142	49	11	of	of	ADP
ajfa-13142	49	12	this	this	DET
ajfa-13142	49	13	century	century	NOUN
ajfa-13142	49	14	.	.	PUNCT
ajfa-13142	50	1	literature	literature	NOUN
ajfa-13142	50	2	presented	present	VERB
ajfa-13142	50	3	several	several	ADJ
ajfa-13142	50	4	topics	topic	NOUN
ajfa-13142	50	5	that	that	PRON
ajfa-13142	50	6	changed	change	VERB
ajfa-13142	50	7	the	the	DET
ajfa-13142	50	8	traditional	traditional	ADJ
ajfa-13142	50	9	view	view	NOUN
ajfa-13142	50	10	of	of	ADP
ajfa-13142	50	11	the	the	DET
ajfa-13142	50	12	concepts	concept	NOUN
ajfa-13142	50	13	of	of	ADP
ajfa-13142	50	14	capital	capital	NOUN
ajfa-13142	50	15	and	and	CCONJ
ajfa-13142	50	16	profitability	profitability	NOUN
ajfa-13142	50	17	;	;	PUNCT
ajfa-13142	50	18	as	as	SCONJ
ajfa-13142	50	19	individuals	individual	NOUN
ajfa-13142	50	20	became	become	VERB
ajfa-13142	50	21	the	the	DET
ajfa-13142	50	22	real	real	ADJ
ajfa-13142	50	23	capital	capital	NOUN
ajfa-13142	50	24	of	of	ADP
ajfa-13142	50	25	business	business	NOUN
ajfa-13142	50	26	units	unit	NOUN
ajfa-13142	50	27	;	;	PUNCT
ajfa-13142	50	28	revenues	revenue	NOUN
ajfa-13142	50	29	are	be	AUX
ajfa-13142	50	30	no	no	ADV
ajfa-13142	50	31	longer	long	ADV
ajfa-13142	50	32	those	those	PRON
ajfa-13142	50	33	gained	gain	VERB
ajfa-13142	50	34	by	by	ADP
ajfa-13142	50	35	business	business	NOUN
ajfa-13142	50	36	units	unit	NOUN
ajfa-13142	50	37	through	through	ADP
ajfa-13142	50	38	investing	invest	VERB
ajfa-13142	50	39	in	in	ADP
ajfa-13142	50	40	fixed	fix	VERB
ajfa-13142	50	41	and	and	CCONJ
ajfa-13142	50	42	current	current	ADJ
ajfa-13142	50	43	assets	asset	NOUN
ajfa-13142	50	44	only	only	ADV
ajfa-13142	50	45	,	,	PUNCT
ajfa-13142	50	46	but	but	CCONJ
ajfa-13142	50	47	rather	rather	ADV
ajfa-13142	50	48	the	the	DET
ajfa-13142	50	49	intellectual	intellectual	ADJ
ajfa-13142	50	50	revenues	revenue	NOUN
ajfa-13142	50	51	became	become	VERB
ajfa-13142	50	52	more	more	ADV
ajfa-13142	50	53	important	important	ADJ
ajfa-13142	50	54	.	.	PUNCT
ajfa-13142	51	1	business	business	NOUN
ajfa-13142	51	2	units	unit	NOUN
ajfa-13142	51	3	realized	realize	VERB
ajfa-13142	51	4	that	that	SCONJ
ajfa-13142	51	5	resources	resource	NOUN
ajfa-13142	51	6	alone	alone	ADV
ajfa-13142	51	7	are	be	AUX
ajfa-13142	51	8	no	no	ADV
ajfa-13142	51	9	longer	long	ADV
ajfa-13142	51	10	enough	enough	ADJ
ajfa-13142	51	11	to	to	PART
ajfa-13142	51	12	fulfill	fulfill	VERB
ajfa-13142	51	13	their	their	PRON
ajfa-13142	51	14	activities	activity	NOUN
ajfa-13142	51	15	without	without	ADP
ajfa-13142	51	16	investing	invest	VERB
ajfa-13142	51	17	them	they	PRON
ajfa-13142	51	18	in	in	ADP
ajfa-13142	51	19	the	the	DET
ajfa-13142	51	20	best	good	ADJ
ajfa-13142	51	21	possible	possible	ADJ
ajfa-13142	51	22	way	way	NOUN
ajfa-13142	51	23	.	.	PUNCT
ajfa-13142	52	1	this	this	DET
ajfa-13142	52	2	research	research	NOUN
ajfa-13142	52	3	represents	represent	VERB
ajfa-13142	52	4	an	an	DET
ajfa-13142	52	5	analytical	analytical	ADJ
ajfa-13142	52	6	study	study	NOUN
ajfa-13142	52	7	of	of	ADP
ajfa-13142	52	8	the	the	DET
ajfa-13142	52	9	intellectual	intellectual	ADJ
ajfa-13142	52	10	capital	capital	NOUN
ajfa-13142	52	11	and	and	CCONJ
ajfa-13142	52	12	its	its	PRON
ajfa-13142	52	13	components	component	NOUN
ajfa-13142	52	14	,	,	PUNCT
ajfa-13142	52	15	the	the	DET
ajfa-13142	52	16	ways	way	NOUN
ajfa-13142	52	17	of	of	ADP
ajfa-13142	52	18	measuring	measure	VERB
ajfa-13142	52	19	it	it	PRON
ajfa-13142	52	20	within	within	ADP
ajfa-13142	52	21	financial	financial	ADJ
ajfa-13142	52	22	statement	statement	NOUN
ajfa-13142	52	23	and	and	CCONJ
ajfa-13142	52	24	the	the	DET
ajfa-13142	52	25	difficulties	difficulty	NOUN
ajfa-13142	52	26	of	of	ADP
ajfa-13142	52	27	its	its	PRON
ajfa-13142	52	28	measurement	measurement	NOUN
ajfa-13142	52	29	.	.	PUNCT
ajfa-13142	53	1	this	this	DET
ajfa-13142	53	2	study	study	NOUN
ajfa-13142	53	3	was	be	AUX
ajfa-13142	53	4	concerned	concern	VERB
ajfa-13142	53	5	in	in	ADP
ajfa-13142	53	6	measuring	measure	VERB
ajfa-13142	53	7	the	the	DET
ajfa-13142	53	8	intellectual	intellectual	ADJ
ajfa-13142	53	9	capital	capital	NOUN
ajfa-13142	53	10	and	and	CCONJ
ajfa-13142	53	11	its	its	PRON
ajfa-13142	53	12	effect	effect	NOUN
ajfa-13142	53	13	on	on	ADP
ajfa-13142	53	14	banks	bank	NOUN
ajfa-13142	53	15	profitability	profitability	NOUN
ajfa-13142	53	16	.	.	PUNCT
ajfa-13142	54	1	the	the	DET
ajfa-13142	54	2	research	research	NOUN
ajfa-13142	54	3	was	be	AUX
ajfa-13142	54	4	applied	apply	VERB
ajfa-13142	54	5	over	over	ADP
ajfa-13142	54	6	a	a	DET
ajfa-13142	54	7	sample	sample	NOUN
ajfa-13142	54	8	made	make	VERB
ajfa-13142	54	9	of	of	ADP
ajfa-13142	54	10	fifteen	fifteen	NUM
ajfa-13142	54	11	banks	bank	NOUN
ajfa-13142	54	12	of	of	ADP
ajfa-13142	54	13	nine	nine	NUM
ajfa-13142	54	14	countries	country	NOUN
ajfa-13142	54	15	in	in	ADP
ajfa-13142	54	16	order	order	NOUN
ajfa-13142	54	17	to	to	PART
ajfa-13142	54	18	test	test	VERB
ajfa-13142	54	19	the	the	DET
ajfa-13142	54	20	research	research	NOUN
ajfa-13142	54	21	’s	’s	PART
ajfa-13142	54	22	hypotheses	hypothesis	NOUN
ajfa-13142	54	23	.	.	PUNCT
ajfa-13142	55	1	statistical	statistical	ADJ
ajfa-13142	55	2	approaches	approach	NOUN
ajfa-13142	55	3	have	have	AUX
ajfa-13142	55	4	been	be	AUX
ajfa-13142	55	5	used	use	VERB
ajfa-13142	55	6	to	to	PART
ajfa-13142	55	7	test	test	VERB
ajfa-13142	55	8	these	these	DET
ajfa-13142	55	9	hypotheses	hypothesis	NOUN
ajfa-13142	55	10	.	.	PUNCT
ajfa-13142	56	1	in	in	ADP
ajfa-13142	56	2	the	the	DET
ajfa-13142	56	3	light	light	NOUN
ajfa-13142	56	4	of	of	ADP
ajfa-13142	56	5	the	the	DET
ajfa-13142	56	6	obtained	obtain	VERB
ajfa-13142	56	7	results	result	NOUN
ajfa-13142	56	8	the	the	DET
ajfa-13142	56	9	researcher	researcher	NOUN
ajfa-13142	56	10	reached	reach	VERB
ajfa-13142	56	11	a	a	DET
ajfa-13142	56	12	number	number	NOUN
ajfa-13142	56	13	of	of	ADP
ajfa-13142	56	14	conclusions	conclusion	NOUN
ajfa-13142	56	15	,	,	PUNCT
ajfa-13142	56	16	the	the	DET
ajfa-13142	56	17	most	most	ADV
ajfa-13142	56	18	important	important	ADJ
ajfa-13142	56	19	was	be	AUX
ajfa-13142	56	20	that	that	SCONJ
ajfa-13142	56	21	despite	despite	SCONJ
ajfa-13142	56	22	the	the	DET
ajfa-13142	56	23	multiple	multiple	ADJ
ajfa-13142	56	24	indicators	indicator	NOUN
ajfa-13142	56	25	(	(	PUNCT
ajfa-13142	56	26	financial	financial	ADJ
ajfa-13142	56	27	and	and	CCONJ
ajfa-13142	56	28	non	non	ADJ
ajfa-13142	56	29	-	-	ADJ
ajfa-13142	56	30	financial	financial	ADJ
ajfa-13142	56	31	)	)	PUNCT
ajfa-13142	56	32	in	in	ADP
ajfa-13142	56	33	measuring	measure	VERB
ajfa-13142	56	34	the	the	DET
ajfa-13142	56	35	intellectual	intellectual	ADJ
ajfa-13142	56	36	capital	capital	NOUN
ajfa-13142	56	37	,	,	PUNCT
ajfa-13142	56	38	the	the	DET
ajfa-13142	56	39	usage	usage	NOUN
ajfa-13142	56	40	of	of	ADP
ajfa-13142	56	41	these	these	DET
ajfa-13142	56	42	indicators	indicator	NOUN
ajfa-13142	56	43	is	be	AUX
ajfa-13142	56	44	limited	limit	VERB
ajfa-13142	56	45	with	with	ADP
ajfa-13142	56	46	what	what	PRON
ajfa-13142	56	47	is	be	AUX
ajfa-13142	56	48	presented	present	VERB
ajfa-13142	56	49	by	by	ADP
ajfa-13142	56	50	the	the	DET
ajfa-13142	56	51	asian	asian	ADJ
ajfa-13142	56	52	journal	journal	NOUN
ajfa-13142	56	53	of	of	ADP
ajfa-13142	56	54	finance	finance	PROPN
ajfa-13142	56	55	&	&	CCONJ
ajfa-13142	56	56	accounting	accounting	PROPN
ajfa-13142	56	57	issn	issn	PROPN
ajfa-13142	56	58	1946	1946	NUM
ajfa-13142	56	59	-	-	PUNCT
ajfa-13142	56	60	052x	052x	NOUN
ajfa-13142	56	61	2018	2018	NUM
ajfa-13142	56	62	,	,	PUNCT
ajfa-13142	56	63	vol	vol	NOUN
ajfa-13142	56	64	.	.	PROPN
ajfa-13142	56	65	10	10	NUM
ajfa-13142	56	66	,	,	PUNCT
ajfa-13142	56	67	no	no	INTJ
ajfa-13142	56	68	.	.	NOUN
ajfa-13142	56	69	1	1	NUM
ajfa-13142	56	70	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	56	71	340	340	NUM
ajfa-13142	56	72	financial	financial	ADJ
ajfa-13142	56	73	statements	statement	NOUN
ajfa-13142	56	74	of	of	ADP
ajfa-13142	56	75	the	the	DET
ajfa-13142	56	76	study	study	NOUN
ajfa-13142	56	77	sample	sample	NOUN
ajfa-13142	56	78	.	.	PUNCT
ajfa-13142	57	1	they	they	PRON
ajfa-13142	57	2	showed	show	VERB
ajfa-13142	57	3	that	that	SCONJ
ajfa-13142	57	4	there	there	PRON
ajfa-13142	57	5	is	be	VERB
ajfa-13142	57	6	a	a	DET
ajfa-13142	57	7	significant	significant	ADJ
ajfa-13142	57	8	correlation	correlation	NOUN
ajfa-13142	57	9	between	between	ADP
ajfa-13142	57	10	the	the	DET
ajfa-13142	57	11	intellectual	intellectual	ADJ
ajfa-13142	57	12	capital	capital	NOUN
ajfa-13142	57	13	and	and	CCONJ
ajfa-13142	57	14	profitability	profitability	NOUN
ajfa-13142	57	15	of	of	ADP
ajfa-13142	57	16	banks	bank	NOUN
ajfa-13142	57	17	.	.	PUNCT
ajfa-13142	58	1	the	the	DET
ajfa-13142	58	2	research	research	NOUN
ajfa-13142	58	3	recommended	recommend	VERB
ajfa-13142	58	4	a	a	DET
ajfa-13142	58	5	number	number	NOUN
ajfa-13142	58	6	of	of	ADP
ajfa-13142	58	7	recommendations	recommendation	NOUN
ajfa-13142	58	8	,	,	PUNCT
ajfa-13142	58	9	the	the	DET
ajfa-13142	58	10	most	most	ADV
ajfa-13142	58	11	important	important	ADJ
ajfa-13142	58	12	was	be	AUX
ajfa-13142	58	13	the	the	DET
ajfa-13142	58	14	necessity	necessity	NOUN
ajfa-13142	58	15	of	of	ADP
ajfa-13142	58	16	paying	pay	VERB
ajfa-13142	58	17	attention	attention	NOUN
ajfa-13142	58	18	to	to	ADP
ajfa-13142	58	19	the	the	DET
ajfa-13142	58	20	(	(	PUNCT
ajfa-13142	58	21	intellectual	intellectual	ADJ
ajfa-13142	58	22	capital	capital	NOUN
ajfa-13142	58	23	)	)	PUNCT
ajfa-13142	58	24	within	within	ADP
ajfa-13142	58	25	banks	bank	NOUN
ajfa-13142	58	26	under	under	ADP
ajfa-13142	58	27	the	the	DET
ajfa-13142	58	28	condition	condition	NOUN
ajfa-13142	58	29	of	of	ADP
ajfa-13142	58	30	presenting	present	VERB
ajfa-13142	58	31	it	it	PRON
ajfa-13142	58	32	in	in	ADP
ajfa-13142	58	33	the	the	DET
ajfa-13142	58	34	their	their	PRON
ajfa-13142	58	35	financial	financial	ADJ
ajfa-13142	58	36	statements	statement	NOUN
ajfa-13142	58	37	and	and	CCONJ
ajfa-13142	58	38	presenting	present	VERB
ajfa-13142	58	39	its	its	PRON
ajfa-13142	58	40	corresponding	corresponding	ADJ
ajfa-13142	58	41	intellectual	intellectual	ADJ
ajfa-13142	58	42	assets	asset	NOUN
ajfa-13142	58	43	as	as	ADV
ajfa-13142	58	44	well	well	ADV
ajfa-13142	58	45	,	,	PUNCT
ajfa-13142	58	46	so	so	CCONJ
ajfa-13142	58	47	the	the	DET
ajfa-13142	58	48	bank	bank	NOUN
ajfa-13142	58	49	’s	’s	PART
ajfa-13142	58	50	budget	budget	NOUN
ajfa-13142	58	51	starts	start	VERB
ajfa-13142	58	52	with	with	ADP
ajfa-13142	58	53	them	they	PRON
ajfa-13142	58	54	.	.	PUNCT
ajfa-13142	59	1	5	5	X
ajfa-13142	59	2	.	.	PUNCT
ajfa-13142	59	3	the	the	DET
ajfa-13142	59	4	study	study	NOUN
ajfa-13142	59	5	of	of	ADP
ajfa-13142	59	6	al	al	PROPN
ajfa-13142	59	7	-	-	PUNCT
ajfa-13142	59	8	bishtawi	bishtawi	PROPN
ajfa-13142	59	9	&	&	CCONJ
ajfa-13142	59	10	bani	bani	PROPN
ajfa-13142	59	11	taha	taha	PROPN
ajfa-13142	59	12	,	,	PUNCT
ajfa-13142	59	13	(	(	PUNCT
ajfa-13142	59	14	2014	2014	NUM
ajfa-13142	59	15	)	)	PUNCT
ajfa-13142	59	16	entitled	entitle	VERB
ajfa-13142	59	17	:	:	PUNCT
ajfa-13142	59	18	“	"	PUNCT
ajfa-13142	59	19	the	the	DET
ajfa-13142	59	20	effect	effect	NOUN
ajfa-13142	59	21	of	of	ADP
ajfa-13142	59	22	intellectual	intellectual	ADJ
ajfa-13142	59	23	capital	capital	NOUN
ajfa-13142	59	24	in	in	ADP
ajfa-13142	59	25	enhancing	enhance	VERB
ajfa-13142	59	26	the	the	DET
ajfa-13142	59	27	profitability	profitability	NOUN
ajfa-13142	59	28	of	of	ADP
ajfa-13142	59	29	jordanian	jordanian	ADJ
ajfa-13142	59	30	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	59	31	companies	company	NOUN
ajfa-13142	59	32	”	"	PUNCT
ajfa-13142	59	33	.	.	PUNCT
ajfa-13142	60	1	abstract	abstract	ADJ
ajfa-13142	60	2	this	this	DET
ajfa-13142	60	3	study	study	NOUN
ajfa-13142	60	4	aimed	aim	VERB
ajfa-13142	60	5	at	at	ADP
ajfa-13142	60	6	identifying	identify	VERB
ajfa-13142	60	7	the	the	DET
ajfa-13142	60	8	effect	effect	NOUN
ajfa-13142	60	9	of	of	ADP
ajfa-13142	60	10	intellectual	intellectual	ADJ
ajfa-13142	60	11	capital	capital	NOUN
ajfa-13142	60	12	on	on	ADP
ajfa-13142	60	13	enhancing	enhance	VERB
ajfa-13142	60	14	the	the	DET
ajfa-13142	60	15	profitability	profitability	NOUN
ajfa-13142	60	16	of	of	ADP
ajfa-13142	60	17	jordanian	jordanian	ADJ
ajfa-13142	60	18	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	60	19	companies	company	NOUN
ajfa-13142	60	20	.	.	PUNCT
ajfa-13142	61	1	the	the	DET
ajfa-13142	61	2	study	study	NOUN
ajfa-13142	61	3	tried	try	VERB
ajfa-13142	61	4	to	to	PART
ajfa-13142	61	5	answer	answer	VERB
ajfa-13142	61	6	the	the	DET
ajfa-13142	61	7	following	follow	VERB
ajfa-13142	61	8	main	main	ADJ
ajfa-13142	61	9	question	question	NOUN
ajfa-13142	61	10	:	:	PUNCT
ajfa-13142	61	11	what	what	PRON
ajfa-13142	61	12	is	be	AUX
ajfa-13142	61	13	the	the	DET
ajfa-13142	61	14	effect	effect	NOUN
ajfa-13142	61	15	of	of	ADP
ajfa-13142	61	16	intellectual	intellectual	ADJ
ajfa-13142	61	17	capital	capital	NOUN
ajfa-13142	61	18	and	and	CCONJ
ajfa-13142	61	19	its	its	PRON
ajfa-13142	61	20	components	component	NOUN
ajfa-13142	61	21	(	(	PUNCT
ajfa-13142	61	22	the	the	DET
ajfa-13142	61	23	human	human	ADJ
ajfa-13142	61	24	,	,	PUNCT
ajfa-13142	61	25	structural	structural	ADJ
ajfa-13142	61	26	and	and	CCONJ
ajfa-13142	61	27	customer	customer	NOUN
ajfa-13142	61	28	-	-	PUNCT
ajfa-13142	61	29	relation	relation	NOUN
ajfa-13142	61	30	capitals	capital	NOUN
ajfa-13142	61	31	)	)	PUNCT
ajfa-13142	61	32	on	on	ADP
ajfa-13142	61	33	enhancing	enhance	VERB
ajfa-13142	61	34	the	the	DET
ajfa-13142	61	35	establishment	establishment	NOUN
ajfa-13142	61	36	’s	’s	PART
ajfa-13142	61	37	profitability	profitability	NOUN
ajfa-13142	61	38	?	?	PUNCT
ajfa-13142	62	1	the	the	DET
ajfa-13142	62	2	study	study	NOUN
ajfa-13142	62	3	population	population	NOUN
ajfa-13142	62	4	included	include	VERB
ajfa-13142	62	5	the	the	DET
ajfa-13142	62	6	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	62	7	companies	company	NOUN
ajfa-13142	62	8	in	in	ADP
ajfa-13142	62	9	jordan	jordan	PROPN
ajfa-13142	62	10	.	.	PUNCT
ajfa-13142	63	1	the	the	DET
ajfa-13142	63	2	researchers	researcher	NOUN
ajfa-13142	63	3	chose	choose	VERB
ajfa-13142	63	4	a	a	DET
ajfa-13142	63	5	sample	sample	NOUN
ajfa-13142	63	6	made	make	VERB
ajfa-13142	63	7	of	of	ADP
ajfa-13142	63	8	eleven	eleven	NUM
ajfa-13142	63	9	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	63	10	companies	company	NOUN
ajfa-13142	63	11	in	in	ADP
ajfa-13142	63	12	jordan	jordan	PROPN
ajfa-13142	63	13	.	.	PUNCT
ajfa-13142	64	1	the	the	DET
ajfa-13142	64	2	sample	sample	NOUN
ajfa-13142	64	3	’s	’s	PART
ajfa-13142	64	4	members	member	NOUN
ajfa-13142	64	5	were	be	AUX
ajfa-13142	64	6	chosen	choose	VERB
ajfa-13142	64	7	depending	depend	VERB
ajfa-13142	64	8	on	on	ADP
ajfa-13142	64	9	the	the	DET
ajfa-13142	64	10	model	model	NOUN
ajfa-13142	64	11	of	of	ADP
ajfa-13142	64	12	stratified	stratified	ADJ
ajfa-13142	64	13	sampleto	sampleto	NOUN
ajfa-13142	64	14	achieve	achieve	VERB
ajfa-13142	64	15	the	the	DET
ajfa-13142	64	16	study	study	NOUN
ajfa-13142	64	17	’s	’s	PART
ajfa-13142	64	18	objectives	objective	NOUN
ajfa-13142	64	19	,	,	PUNCT
ajfa-13142	64	20	the	the	DET
ajfa-13142	64	21	researchers	researcher	NOUN
ajfa-13142	64	22	prepared	prepare	VERB
ajfa-13142	64	23	a	a	DET
ajfa-13142	64	24	questionnaire	questionnaire	NOUN
ajfa-13142	64	25	of	of	ADP
ajfa-13142	64	26	(	(	PUNCT
ajfa-13142	64	27	38	38	NUM
ajfa-13142	64	28	)	)	PUNCT
ajfa-13142	64	29	items	item	NOUN
ajfa-13142	64	30	.	.	PUNCT
ajfa-13142	65	1	the	the	DET
ajfa-13142	65	2	number	number	NOUN
ajfa-13142	65	3	of	of	ADP
ajfa-13142	65	4	valid	valid	ADJ
ajfa-13142	65	5	questionnaires	questionnaire	NOUN
ajfa-13142	65	6	was	be	AUX
ajfa-13142	65	7	(	(	PUNCT
ajfa-13142	65	8	80	80	NUM
ajfa-13142	65	9	)	)	PUNCT
ajfa-13142	65	10	out	out	ADP
ajfa-13142	65	11	of	of	ADP
ajfa-13142	65	12	(	(	PUNCT
ajfa-13142	65	13	88	88	NUM
ajfa-13142	65	14	)	)	PUNCT
ajfa-13142	65	15	distributed	distribute	VERB
ajfa-13142	65	16	questionnaires	questionnaire	NOUN
ajfa-13142	65	17	with	with	ADP
ajfa-13142	65	18	a	a	DET
ajfa-13142	65	19	percentage	percentage	NOUN
ajfa-13142	65	20	of	of	ADP
ajfa-13142	65	21	(	(	PUNCT
ajfa-13142	65	22	9.90	9.90	NUM
ajfa-13142	65	23	%	%	NOUN
ajfa-13142	65	24	)	)	PUNCT
ajfa-13142	65	25	.	.	PUNCT
ajfa-13142	66	1	data	datum	NOUN
ajfa-13142	66	2	was	be	AUX
ajfa-13142	66	3	analyzed	analyze	VERB
ajfa-13142	66	4	using	use	VERB
ajfa-13142	66	5	spss	spss	PROPN
ajfa-13142	66	6	and	and	CCONJ
ajfa-13142	66	7	the	the	DET
ajfa-13142	66	8	hypotheses	hypothesis	NOUN
ajfa-13142	66	9	were	be	AUX
ajfa-13142	66	10	tested	test	VERB
ajfa-13142	66	11	using	use	VERB
ajfa-13142	66	12	(	(	PUNCT
ajfa-13142	66	13	test	test	NOUN
ajfa-13142	66	14	-	-	PUNCT
ajfa-13142	66	15	t	t	NOUN
ajfa-13142	66	16	)	)	PUNCT
ajfa-13142	66	17	and	and	CCONJ
ajfa-13142	66	18	cronbach	cronbach	VERB
ajfa-13142	66	19	alpha	alpha	NOUN
ajfa-13142	66	20	to	to	PART
ajfa-13142	66	21	verify	verify	VERB
ajfa-13142	66	22	the	the	DET
ajfa-13142	66	23	reliability	reliability	NOUN
ajfa-13142	66	24	and	and	CCONJ
ajfa-13142	66	25	validity	validity	NOUN
ajfa-13142	66	26	of	of	ADP
ajfa-13142	66	27	the	the	DET
ajfa-13142	66	28	study	study	NOUN
ajfa-13142	66	29	tool	tool	NOUN
ajfa-13142	66	30	.	.	PUNCT
ajfa-13142	67	1	the	the	DET
ajfa-13142	67	2	study	study	NOUN
ajfa-13142	67	3	reached	reach	VERB
ajfa-13142	67	4	a	a	DET
ajfa-13142	67	5	number	number	NOUN
ajfa-13142	67	6	of	of	ADP
ajfa-13142	67	7	conclusions	conclusion	NOUN
ajfa-13142	67	8	the	the	DET
ajfa-13142	67	9	most	most	ADV
ajfa-13142	67	10	important	important	ADJ
ajfa-13142	67	11	was	be	AUX
ajfa-13142	67	12	that	that	SCONJ
ajfa-13142	67	13	the	the	DET
ajfa-13142	67	14	intellectual	intellectual	ADJ
ajfa-13142	67	15	capital	capital	NOUN
ajfa-13142	67	16	and	and	CCONJ
ajfa-13142	67	17	its	its	PRON
ajfa-13142	67	18	three	three	NUM
ajfa-13142	67	19	main	main	ADJ
ajfa-13142	67	20	components	component	NOUN
ajfa-13142	67	21	(	(	PUNCT
ajfa-13142	67	22	the	the	DET
ajfa-13142	67	23	human	human	ADJ
ajfa-13142	67	24	,	,	PUNCT
ajfa-13142	67	25	structural	structural	ADJ
ajfa-13142	67	26	and	and	CCONJ
ajfa-13142	67	27	customer	customer	NOUN
ajfa-13142	67	28	-	-	PUNCT
ajfa-13142	67	29	relation	relation	NOUN
ajfa-13142	67	30	capitals	capital	NOUN
ajfa-13142	67	31	)	)	PUNCT
ajfa-13142	67	32	have	have	VERB
ajfa-13142	67	33	a	a	DET
ajfa-13142	67	34	great	great	ADJ
ajfa-13142	67	35	role	role	NOUN
ajfa-13142	67	36	in	in	ADP
ajfa-13142	67	37	enhancing	enhance	VERB
ajfa-13142	67	38	the	the	DET
ajfa-13142	67	39	profitability	profitability	NOUN
ajfa-13142	67	40	of	of	ADP
ajfa-13142	67	41	jordanian	jordanian	ADJ
ajfa-13142	67	42	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	67	43	companies	company	NOUN
ajfa-13142	67	44	.	.	PUNCT
ajfa-13142	68	1	the	the	DET
ajfa-13142	68	2	recommendations	recommendation	NOUN
ajfa-13142	68	3	were	be	AUX
ajfa-13142	68	4	about	about	ADP
ajfa-13142	68	5	the	the	DET
ajfa-13142	68	6	importance	importance	NOUN
ajfa-13142	68	7	of	of	ADP
ajfa-13142	68	8	investing	invest	VERB
ajfa-13142	68	9	funds	fund	NOUN
ajfa-13142	68	10	in	in	ADP
ajfa-13142	68	11	the	the	DET
ajfa-13142	68	12	intellectual	intellectual	ADJ
ajfa-13142	68	13	capital	capital	NOUN
ajfa-13142	68	14	in	in	ADP
ajfa-13142	68	15	order	order	NOUN
ajfa-13142	68	16	to	to	PART
ajfa-13142	68	17	gain	gain	VERB
ajfa-13142	68	18	intellectual	intellectual	ADJ
ajfa-13142	68	19	resources	resource	NOUN
ajfa-13142	68	20	and	and	CCONJ
ajfa-13142	68	21	to	to	PART
ajfa-13142	68	22	put	put	VERB
ajfa-13142	68	23	a	a	DET
ajfa-13142	68	24	plan	plan	NOUN
ajfa-13142	68	25	to	to	PART
ajfa-13142	68	26	maintain	maintain	VERB
ajfa-13142	68	27	the	the	DET
ajfa-13142	68	28	intellectual	intellectual	ADJ
ajfa-13142	68	29	capital	capital	NOUN
ajfa-13142	68	30	through	through	ADP
ajfa-13142	68	31	the	the	DET
ajfa-13142	68	32	programs	program	NOUN
ajfa-13142	68	33	of	of	ADP
ajfa-13142	68	34	physical	physical	ADJ
ajfa-13142	68	35	and	and	CCONJ
ajfa-13142	68	36	moral	moral	ADJ
ajfa-13142	68	37	motivation	motivation	NOUN
ajfa-13142	68	38	as	as	ADV
ajfa-13142	68	39	well	well	ADV
ajfa-13142	68	40	as	as	ADP
ajfa-13142	68	41	providing	provide	VERB
ajfa-13142	68	42	the	the	DET
ajfa-13142	68	43	appropriate	appropriate	ADJ
ajfa-13142	68	44	atmosphere	atmosphere	NOUN
ajfa-13142	68	45	to	to	PART
ajfa-13142	68	46	attract	attract	VERB
ajfa-13142	68	47	expertise	expertise	NOUN
ajfa-13142	68	48	,	,	PUNCT
ajfa-13142	68	49	skills	skill	NOUN
ajfa-13142	68	50	and	and	CCONJ
ajfa-13142	68	51	competencies	competency	NOUN
ajfa-13142	68	52	.	.	PUNCT
ajfa-13142	69	1	key	key	ADJ
ajfa-13142	69	2	word	word	NOUN
ajfa-13142	69	3	:	:	PUNCT
ajfa-13142	69	4	intellectual	intellectual	ADJ
ajfa-13142	69	5	capital	capital	NOUN
ajfa-13142	69	6	,	,	PUNCT
ajfa-13142	69	7	profitability	profitability	NOUN
ajfa-13142	69	8	enhancement	enhancement	NOUN
ajfa-13142	69	9	,	,	PUNCT
ajfa-13142	69	10	companies	company	NOUN
ajfa-13142	69	11	’	'	PUNCT
ajfa-13142	69	12	profitability	profitability	NOUN
ajfa-13142	69	13	,	,	PUNCT
ajfa-13142	69	14	pharmaceutical	pharmaceutical	NOUN
ajfa-13142	69	15	industries	industry	NOUN
ajfa-13142	69	16	.	.	PUNCT
ajfa-13142	70	1	6	6	X
ajfa-13142	70	2	.	.	PUNCT
ajfa-13142	70	3	the	the	DET
ajfa-13142	70	4	study	study	NOUN
ajfa-13142	70	5	of	of	ADP
ajfa-13142	70	6	al	al	PROPN
ajfa-13142	70	7	-	-	PUNCT
ajfa-13142	70	8	a’raj	a’raj	PROPN
ajfa-13142	70	9	,	,	PUNCT
ajfa-13142	70	10	(	(	PUNCT
ajfa-13142	70	11	2016	2016	NUM
ajfa-13142	70	12	)	)	PUNCT
ajfa-13142	70	13	entitled	entitle	VERB
ajfa-13142	70	14	:	:	PUNCT
ajfa-13142	70	15	“	"	PUNCT
ajfa-13142	70	16	the	the	DET
ajfa-13142	70	17	usage	usage	NOUN
ajfa-13142	70	18	of	of	ADP
ajfa-13142	70	19	a	a	DET
ajfa-13142	70	20	model	model	NOUN
ajfa-13142	70	21	to	to	PART
ajfa-13142	70	22	measure	measure	VERB
ajfa-13142	70	23	the	the	DET
ajfa-13142	70	24	human	human	ADJ
ajfa-13142	70	25	capital	capital	NOUN
ajfa-13142	70	26	and	and	CCONJ
ajfa-13142	70	27	its	its	PRON
ajfa-13142	70	28	contribution	contribution	NOUN
ajfa-13142	70	29	in	in	ADP
ajfa-13142	70	30	the	the	DET
ajfa-13142	70	31	net	net	ADJ
ajfa-13142	70	32	income	income	NOUN
ajfa-13142	70	33	”	"	PUNCT
ajfa-13142	70	34	.	.	PUNCT
ajfa-13142	71	1	abstract	abstract	ADJ
ajfa-13142	71	2	this	this	DET
ajfa-13142	71	3	study	study	NOUN
ajfa-13142	71	4	aimed	aim	VERB
ajfa-13142	71	5	at	at	ADP
ajfa-13142	71	6	identifying	identify	VERB
ajfa-13142	71	7	the	the	DET
ajfa-13142	71	8	methods	method	NOUN
ajfa-13142	71	9	of	of	ADP
ajfa-13142	71	10	measuring	measure	VERB
ajfa-13142	71	11	human	human	ADJ
ajfa-13142	71	12	resources	resource	NOUN
ajfa-13142	71	13	(	(	PUNCT
ajfa-13142	71	14	human	human	ADJ
ajfa-13142	71	15	capital	capital	NOUN
ajfa-13142	71	16	)	)	PUNCT
ajfa-13142	71	17	,	,	PUNCT
ajfa-13142	71	18	as	as	ADV
ajfa-13142	71	19	well	well	ADV
ajfa-13142	71	20	as	as	ADP
ajfa-13142	71	21	measuring	measure	VERB
ajfa-13142	71	22	the	the	DET
ajfa-13142	71	23	human	human	ADJ
ajfa-13142	71	24	capital	capital	NOUN
ajfa-13142	71	25	of	of	ADP
ajfa-13142	71	26	blom	blom	PROPN
ajfa-13142	71	27	bank	bank	PROPN
ajfa-13142	71	28	in	in	ADP
ajfa-13142	71	29	jordan	jordan	PROPN
ajfa-13142	71	30	for	for	ADP
ajfa-13142	71	31	the	the	DET
ajfa-13142	71	32	financial	financial	ADJ
ajfa-13142	71	33	periods	period	NOUN
ajfa-13142	71	34	of	of	ADP
ajfa-13142	71	35	20011	20011	NUM
ajfa-13142	71	36	-	-	SYM
ajfa-13142	71	37	2014	2014	NUM
ajfa-13142	71	38	using	use	VERB
ajfa-13142	71	39	the	the	DET
ajfa-13142	71	40	model	model	NOUN
ajfa-13142	71	41	of	of	ADP
ajfa-13142	71	42	schwartz	schwartz	PROPN
ajfa-13142	71	43	&	&	CCONJ
ajfa-13142	71	44	lev	lev	PROPN
ajfa-13142	71	45	based	base	VERB
ajfa-13142	71	46	on	on	ADP
ajfa-13142	71	47	the	the	DET
ajfa-13142	71	48	most	most	ADV
ajfa-13142	71	49	recommended	recommend	VERB
ajfa-13142	71	50	model	model	NOUN
ajfa-13142	71	51	by	by	ADP
ajfa-13142	71	52	the	the	DET
ajfa-13142	71	53	researcher	researcher	NOUN
ajfa-13142	71	54	which	which	PRON
ajfa-13142	71	55	is	be	AUX
ajfa-13142	71	56	the	the	DET
ajfa-13142	71	57	model	model	NOUN
ajfa-13142	71	58	of	of	ADP
ajfa-13142	71	59	cost	cost	NOUN
ajfa-13142	71	60	.	.	PUNCT
ajfa-13142	72	1	the	the	DET
ajfa-13142	72	2	study	study	NOUN
ajfa-13142	72	3	measured	measure	VERB
ajfa-13142	72	4	the	the	DET
ajfa-13142	72	5	human	human	ADJ
ajfa-13142	72	6	resources	resource	NOUN
ajfa-13142	72	7	using	use	VERB
ajfa-13142	72	8	the	the	DET
ajfa-13142	72	9	approach	approach	NOUN
ajfa-13142	72	10	of	of	ADP
ajfa-13142	72	11	value	value	NOUN
ajfa-13142	72	12	by	by	ADP
ajfa-13142	72	13	deriving	derive	VERB
ajfa-13142	72	14	a	a	DET
ajfa-13142	72	15	mathematical	mathematical	ADJ
ajfa-13142	72	16	equation	equation	NOUN
ajfa-13142	72	17	that	that	PRON
ajfa-13142	72	18	measures	measure	VERB
ajfa-13142	72	19	the	the	DET
ajfa-13142	72	20	value	value	NOUN
ajfa-13142	72	21	of	of	ADP
ajfa-13142	72	22	net	net	ADJ
ajfa-13142	72	23	income	income	NOUN
ajfa-13142	72	24	resulting	result	VERB
ajfa-13142	72	25	from	from	ADP
ajfa-13142	72	26	operating	operate	VERB
ajfa-13142	72	27	human	human	ADJ
ajfa-13142	72	28	resources	resource	NOUN
ajfa-13142	72	29	(	(	PUNCT
ajfa-13142	72	30	)	)	PUNCT
ajfa-13142	72	31	=	=	SYM
ajfa-13142	72	32	∗	∗	NOUN
ajfa-13142	72	33	2	2	NUM
ajfa-13142	72	34	3	3	NUM
ajfa-13142	72	35	∗	∗	NOUN
ajfa-13142	72	36	√	√	NUM
ajfa-13142	72	37	(	(	PUNCT
ajfa-13142	72	38	)	)	PUNCT
ajfa-13142	72	39	2	2	NUM
ajfa-13142	72	40	1.5	1.5	NUM
ajfa-13142	72	41	the	the	DET
ajfa-13142	72	42	study	study	NOUN
ajfa-13142	72	43	used	use	VERB
ajfa-13142	72	44	the	the	DET
ajfa-13142	72	45	descriptive	descriptive	ADJ
ajfa-13142	72	46	analytical	analytical	ADJ
ajfa-13142	72	47	approach	approach	NOUN
ajfa-13142	72	48	.	.	PUNCT
ajfa-13142	73	1	the	the	DET
ajfa-13142	73	2	research	research	NOUN
ajfa-13142	73	3	tackled	tackle	VERB
ajfa-13142	73	4	an	an	DET
ajfa-13142	73	5	applied	apply	VERB
ajfa-13142	73	6	case	case	NOUN
ajfa-13142	73	7	over	over	ADP
ajfa-13142	73	8	asian	asian	ADJ
ajfa-13142	73	9	journal	journal	NOUN
ajfa-13142	73	10	of	of	ADP
ajfa-13142	73	11	finance	finance	PROPN
ajfa-13142	73	12	&	&	CCONJ
ajfa-13142	73	13	accounting	accounting	PROPN
ajfa-13142	73	14	issn	issn	PROPN
ajfa-13142	73	15	1946	1946	NUM
ajfa-13142	73	16	-	-	PUNCT
ajfa-13142	73	17	052x	052x	NOUN
ajfa-13142	73	18	2018	2018	NUM
ajfa-13142	73	19	,	,	PUNCT
ajfa-13142	73	20	vol	vol	NOUN
ajfa-13142	73	21	.	.	PROPN
ajfa-13142	73	22	10	10	NUM
ajfa-13142	73	23	,	,	PUNCT
ajfa-13142	73	24	no	no	INTJ
ajfa-13142	73	25	.	.	NOUN
ajfa-13142	73	26	1	1	NUM
ajfa-13142	73	27	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13142	73	28	341	341	NUM
ajfa-13142	73	29	blom	blom	NOUN
ajfa-13142	73	30	bank	bank	PROPN
ajfa-13142	73	31	in	in	ADP
ajfa-13142	73	32	jordan	jordan	PROPN
ajfa-13142	73	33	.	.	PUNCT
ajfa-13142	74	1	the	the	DET
ajfa-13142	74	2	data	datum	NOUN
ajfa-13142	74	3	was	be	AUX
ajfa-13142	74	4	collected	collect	VERB
ajfa-13142	74	5	though	though	SCONJ
ajfa-13142	74	6	a	a	DET
ajfa-13142	74	7	questionnaire	questionnaire	NOUN
ajfa-13142	74	8	about	about	ADP
ajfa-13142	74	9	human	human	ADJ
ajfa-13142	74	10	recourses	recourse	NOUN
ajfa-13142	74	11	to	to	PART
ajfa-13142	74	12	get	get	VERB
ajfa-13142	74	13	the	the	DET
ajfa-13142	74	14	data	datum	NOUN
ajfa-13142	74	15	needed	need	VERB
ajfa-13142	74	16	for	for	ADP
ajfa-13142	74	17	completing	complete	VERB
ajfa-13142	74	18	the	the	DET
ajfa-13142	74	19	objective	objective	NOUN
ajfa-13142	74	20	of	of	ADP
ajfa-13142	74	21	this	this	DET
ajfa-13142	74	22	study	study	NOUN
ajfa-13142	74	23	.	.	PUNCT
ajfa-13142	75	1	the	the	DET
ajfa-13142	75	2	study	study	NOUN
ajfa-13142	75	3	concluded	conclude	VERB
ajfa-13142	75	4	that	that	SCONJ
ajfa-13142	75	5	the	the	DET
ajfa-13142	75	6	results	result	NOUN
ajfa-13142	75	7	of	of	ADP
ajfa-13142	75	8	operating	operate	VERB
ajfa-13142	75	9	human	human	ADJ
ajfa-13142	75	10	resources	resource	NOUN
ajfa-13142	75	11	of	of	ADP
ajfa-13142	75	12	expenditure	expenditure	NOUN
ajfa-13142	75	13	and	and	CCONJ
ajfa-13142	75	14	revenue	revenue	NOUN
ajfa-13142	75	15	can	can	AUX
ajfa-13142	75	16	be	be	AUX
ajfa-13142	75	17	determined	determine	VERB
ajfa-13142	75	18	with	with	ADP
ajfa-13142	75	19	an	an	DET
ajfa-13142	75	20	acceptable	acceptable	ADJ
ajfa-13142	75	21	level	level	NOUN
ajfa-13142	75	22	of	of	ADP
ajfa-13142	75	23	fairness	fairness	NOUN
ajfa-13142	75	24	,	,	PUNCT
ajfa-13142	75	25	accuracy	accuracy	NOUN
ajfa-13142	75	26	and	and	CCONJ
ajfa-13142	75	27	objectivity	objectivity	NOUN
ajfa-13142	75	28	.	.	PUNCT
ajfa-13142	76	1	it	it	PRON
ajfa-13142	76	2	also	also	ADV
ajfa-13142	76	3	concluded	conclude	VERB
ajfa-13142	76	4	that	that	SCONJ
ajfa-13142	76	5	the	the	DET
ajfa-13142	76	6	results	result	NOUN
ajfa-13142	76	7	of	of	ADP
ajfa-13142	76	8	blom	blom	PROPN
ajfa-13142	76	9	bank	bank	NOUN
ajfa-13142	76	10	's	's	PART
ajfa-13142	76	11	investment	investment	NOUN
ajfa-13142	76	12	in	in	ADP
ajfa-13142	76	13	its	its	PRON
ajfa-13142	76	14	human	human	ADJ
ajfa-13142	76	15	resources	resource	NOUN
ajfa-13142	76	16	regarding	regard	VERB
ajfa-13142	76	17	profit	profit	NOUN
ajfa-13142	76	18	or	or	CCONJ
ajfa-13142	76	19	loss	loss	NOUN
ajfa-13142	76	20	were	be	AUX
ajfa-13142	76	21	determined	determine	VERB
ajfa-13142	76	22	with	with	ADP
ajfa-13142	76	23	acceptable	acceptable	ADJ
ajfa-13142	76	24	quantities	quantity	NOUN
ajfa-13142	76	25	.	.	PUNCT
ajfa-13142	77	1	the	the	DET
ajfa-13142	77	2	results	result	NOUN
ajfa-13142	77	3	showed	show	VERB
ajfa-13142	77	4	a	a	DET
ajfa-13142	77	5	decrease	decrease	NOUN
ajfa-13142	77	6	in	in	ADP
ajfa-13142	77	7	returns	return	NOUN
ajfa-13142	77	8	on	on	ADP
ajfa-13142	77	9	the	the	DET
ajfa-13142	77	10	investment	investment	NOUN
ajfa-13142	77	11	of	of	ADP
ajfa-13142	77	12	blom	blom	PROPN
ajfa-13142	77	13	bank	bank	PROPN
ajfa-13142	77	14	in	in	ADP
ajfa-13142	77	15	its	its	PRON
ajfa-13142	77	16	human	human	ADJ
ajfa-13142	77	17	resources	resource	NOUN
ajfa-13142	77	18	.	.	PUNCT
ajfa-13142	78	1	the	the	DET
ajfa-13142	78	2	study	study	NOUN
ajfa-13142	78	3	recommended	recommend	VERB
ajfa-13142	78	4	that	that	SCONJ
ajfa-13142	78	5	the	the	DET
ajfa-13142	78	6	derived	derived	ADJ
ajfa-13142	78	7	model	model	NOUN
ajfa-13142	78	8	should	should	AUX
ajfa-13142	78	9	be	be	AUX
ajfa-13142	78	10	disseminated	disseminate	VERB
ajfa-13142	78	11	and	and	CCONJ
ajfa-13142	78	12	applied	apply	VERB
ajfa-13142	78	13	more	more	ADV
ajfa-13142	78	14	widely	widely	ADV
ajfa-13142	78	15	.	.	PUNCT
ajfa-13142	79	1	it	it	PRON
ajfa-13142	79	2	also	also	ADV
ajfa-13142	79	3	recommended	recommend	VERB
ajfa-13142	79	4	for	for	SCONJ
ajfa-13142	79	5	researchers	researcher	NOUN
ajfa-13142	79	6	to	to	PART
ajfa-13142	79	7	link	link	VERB
ajfa-13142	79	8	human	human	ADJ
ajfa-13142	79	9	resources	resource	NOUN
ajfa-13142	79	10	performance	performance	NOUN
ajfa-13142	79	11	to	to	ADP
ajfa-13142	79	12	the	the	DET
ajfa-13142	79	13	financial	financial	ADJ
ajfa-13142	79	14	performance	performance	NOUN
ajfa-13142	79	15	of	of	ADP
ajfa-13142	79	16	companies	company	NOUN
ajfa-13142	79	17	in	in	ADP
ajfa-13142	79	18	general	general	ADJ
ajfa-13142	79	19	and	and	CCONJ
ajfa-13142	79	20	to	to	PART
ajfa-13142	79	21	study	study	VERB
ajfa-13142	79	22	the	the	DET
ajfa-13142	79	23	nature	nature	NOUN
ajfa-13142	79	24	of	of	ADP
ajfa-13142	79	25	the	the	DET
ajfa-13142	79	26	relationship	relationship	NOUN
ajfa-13142	79	27	between	between	ADP
ajfa-13142	79	28	the	the	DET
ajfa-13142	79	29	two	two	NUM
ajfa-13142	79	30	.	.	PUNCT
ajfa-13142	80	1	moreover	moreover	ADV
ajfa-13142	80	2	,	,	PUNCT
ajfa-13142	80	3	it	it	PRON
ajfa-13142	80	4	recommended	recommend	VERB
ajfa-13142	80	5	to	to	ADP
ajfa-13142	80	6	blom	blom	PROPN
ajfa-13142	80	7	bank	bank	PROPN
ajfa-13142	80	8	to	to	PART
ajfa-13142	80	9	increase	increase	VERB
ajfa-13142	80	10	the	the	DET
ajfa-13142	80	11	productivity	productivity	NOUN
ajfa-13142	80	12	of	of	ADP
ajfa-13142	80	13	its	its	PRON
ajfa-13142	80	14	employees	employee	NOUN
ajfa-13142	80	15	.	.	PUNCT
ajfa-13142	81	1	the	the	DET
ajfa-13142	81	2	hypotheses	hypothesis	NOUN
ajfa-13142	81	3	of	of	ADP
ajfa-13142	81	4	the	the	DET
ajfa-13142	81	5	study	study	NOUN
ajfa-13142	81	6	based	base	VERB
ajfa-13142	81	7	on	on	ADP
ajfa-13142	81	8	the	the	DET
ajfa-13142	81	9	study	study	NOUN
ajfa-13142	81	10	problem	problem	NOUN
ajfa-13142	81	11	and	and	CCONJ
ajfa-13142	81	12	its	its	PRON
ajfa-13142	81	13	questions	question	NOUN
ajfa-13142	81	14	the	the	DET
ajfa-13142	81	15	following	follow	VERB
ajfa-13142	81	16	hypotheses	hypothesis	NOUN
ajfa-13142	81	17	were	be	AUX
ajfa-13142	81	18	founded	found	VERB
ajfa-13142	81	19	:	:	PUNCT
ajfa-13142	81	20	h01	h01	NOUN
ajfa-13142	81	21	:	:	PUNCT
ajfa-13142	81	22	there	there	PRON
ajfa-13142	81	23	is	be	VERB
ajfa-13142	81	24	no	no	DET
ajfa-13142	81	25	statistically	statistically	ADV
ajfa-13142	81	26	significant	significant	ADJ
ajfa-13142	81	27	effect	effect	NOUN
ajfa-13142	81	28	at	at	ADP
ajfa-13142	81	29	α	α	NOUN
ajfa-13142	81	30	≤	≤	NUM
ajfa-13142	81	31	0.05	0.05	NUM
ajfa-13142	81	32	for	for	ADP
ajfa-13142	81	33	the	the	DET
ajfa-13142	81	34	cost	cost	NOUN
ajfa-13142	81	35	of	of	ADP
ajfa-13142	81	36	human	human	ADJ
ajfa-13142	81	37	capital	capital	NOUN
ajfa-13142	81	38	development	development	NOUN
ajfa-13142	81	39	through	through	ADP
ajfa-13142	81	40	training	training	NOUN
ajfa-13142	81	41	employees	employee	NOUN
ajfa-13142	81	42	over	over	ADP
ajfa-13142	81	43	the	the	DET
ajfa-13142	81	44	pre	pre	ADJ
ajfa-13142	81	45	-	-	ADJ
ajfa-13142	81	46	tax	tax	ADJ
ajfa-13142	81	47	net	net	ADJ
ajfa-13142	81	48	income	income	NOUN
ajfa-13142	81	49	at	at	ADP
ajfa-13142	81	50	jordanian	jordanian	ADJ
ajfa-13142	81	51	islamic	islamic	ADJ
ajfa-13142	81	52	banks	bank	NOUN
ajfa-13142	81	53	.	.	PUNCT
ajfa-13142	82	1	h02	h02	PROPN
ajfa-13142	82	2	:	:	PUNCT
ajfa-13142	82	3	there	there	PRON
ajfa-13142	82	4	is	be	VERB
ajfa-13142	82	5	no	no	DET
ajfa-13142	82	6	statistically	statistically	ADV
ajfa-13142	82	7	significant	significant	ADJ
ajfa-13142	82	8	effect	effect	NOUN
ajfa-13142	82	9	at	at	ADP
ajfa-13142	82	10	α	α	NOUN
ajfa-13142	82	11	≤	≤	NUM
ajfa-13142	82	12	0.05	0.05	NUM
ajfa-13142	82	13	for	for	ADP
ajfa-13142	82	14	the	the	DET
ajfa-13142	82	15	cost	cost	NOUN
ajfa-13142	82	16	of	of	ADP
ajfa-13142	82	17	human	human	ADJ
ajfa-13142	82	18	capital	capital	NOUN
ajfa-13142	82	19	development	development	NOUN
ajfa-13142	82	20	through	through	ADP
ajfa-13142	82	21	training	training	NOUN
ajfa-13142	82	22	employees	employee	NOUN
ajfa-13142	82	23	over	over	ADP
ajfa-13142	82	24	dividend	dividend	NOUN
ajfa-13142	82	25	at	at	ADP
ajfa-13142	82	26	jordanian	jordanian	ADJ
ajfa-13142	82	27	islamic	islamic	ADJ
ajfa-13142	82	28	banks	bank	NOUN
ajfa-13142	82	29	.	.	PUNCT
ajfa-13142	83	1	what	what	PRON
ajfa-13142	83	2	distinguishes	distinguish	VERB
ajfa-13142	83	3	this	this	DET
ajfa-13142	83	4	study	study	NOUN
ajfa-13142	83	5	from	from	ADP
ajfa-13142	83	6	previous	previous	ADJ
ajfa-13142	83	7	studies	study	NOUN
ajfa-13142	83	8	previous	previous	ADJ
ajfa-13142	83	9	studies	study	NOUN
ajfa-13142	83	10	focused	focus	VERB
ajfa-13142	83	11	on	on	ADP
ajfa-13142	83	12	the	the	DET
ajfa-13142	83	13	effect	effect	NOUN
ajfa-13142	83	14	of	of	ADP
ajfa-13142	83	15	intellectual	intellectual	ADJ
ajfa-13142	83	16	capital	capital	NOUN
ajfa-13142	83	17	on	on	ADP
ajfa-13142	83	18	achieving	achieve	VERB
ajfa-13142	83	19	the	the	DET
ajfa-13142	83	20	competitive	competitive	ADJ
ajfa-13142	83	21	advantage	advantage	NOUN
ajfa-13142	83	22	in	in	ADP
ajfa-13142	83	23	different	different	ADJ
ajfa-13142	83	24	sectors	sector	NOUN
ajfa-13142	83	25	and	and	CCONJ
ajfa-13142	83	26	on	on	ADP
ajfa-13142	83	27	the	the	DET
ajfa-13142	83	28	profitability	profitability	NOUN
ajfa-13142	83	29	and	and	CCONJ
ajfa-13142	83	30	its	its	PRON
ajfa-13142	83	31	improvement	improvement	NOUN
ajfa-13142	83	32	,	,	PUNCT
ajfa-13142	83	33	as	as	ADV
ajfa-13142	83	34	well	well	ADV
ajfa-13142	83	35	as	as	ADP
ajfa-13142	83	36	the	the	DET
ajfa-13142	83	37	usage	usage	NOUN
ajfa-13142	83	38	of	of	ADP
ajfa-13142	83	39	models	model	NOUN
ajfa-13142	83	40	to	to	PART
ajfa-13142	83	41	measure	measure	VERB
ajfa-13142	83	42	the	the	DET
ajfa-13142	83	43	human	human	ADJ
ajfa-13142	83	44	capital	capital	NOUN
ajfa-13142	83	45	and	and	CCONJ
ajfa-13142	83	46	its	its	PRON
ajfa-13142	83	47	participation	participation	NOUN
ajfa-13142	83	48	in	in	ADP
ajfa-13142	83	49	the	the	DET
ajfa-13142	83	50	net	net	ADJ
ajfa-13142	83	51	income	income	NOUN
ajfa-13142	83	52	,	,	PUNCT
ajfa-13142	83	53	whereas	whereas	SCONJ
ajfa-13142	83	54	the	the	DET
ajfa-13142	83	55	current	current	ADJ
ajfa-13142	83	56	study	study	NOUN
ajfa-13142	83	57	focused	focus	VERB
ajfa-13142	83	58	on	on	ADP
ajfa-13142	83	59	the	the	DET
ajfa-13142	83	60	effect	effect	NOUN
ajfa-13142	83	61	of	of	ADP
ajfa-13142	83	62	the	the	DET
ajfa-13142	83	63	cost	cost	NOUN
ajfa-13142	83	64	used	use	VERB
ajfa-13142	83	65	in	in	ADP
ajfa-13142	83	66	the	the	DET
ajfa-13142	83	67	human	human	ADJ
ajfa-13142	83	68	capital	capital	NOUN
ajfa-13142	83	69	development	development	NOUN
ajfa-13142	83	70	over	over	ADP
ajfa-13142	83	71	the	the	DET
ajfa-13142	83	72	net	net	ADJ
ajfa-13142	83	73	income	income	NOUN
ajfa-13142	83	74	and	and	CCONJ
ajfa-13142	83	75	dividend	dividend	NOUN
ajfa-13142	83	76	at	at	ADP
ajfa-13142	83	77	jordanian	jordanian	ADJ
ajfa-13142	83	78	islamic	islamic	ADJ
ajfa-13142	83	79	banks	bank	NOUN
ajfa-13142	83	80	.	.	PUNCT
ajfa-13142	84	1	the	the	DET
ajfa-13142	84	2	theoretical	theoretical	ADJ
ajfa-13142	84	3	framework	framework	NOUN
ajfa-13142	84	4	(	(	PUNCT
ajfa-13142	84	5	the	the	DET
ajfa-13142	84	6	human	human	ADJ
ajfa-13142	84	7	capital	capital	NOUN
ajfa-13142	84	8	(	(	PUNCT
ajfa-13142	84	9	human	human	ADJ
ajfa-13142	84	10	resource	resource	NOUN
ajfa-13142	84	11	):	):	PUNCT
ajfa-13142	84	12	is	be	AUX
ajfa-13142	84	13	the	the	DET
ajfa-13142	84	14	combination	combination	NOUN
ajfa-13142	84	15	of	of	ADP
ajfa-13142	84	16	knowledge	knowledge	NOUN
ajfa-13142	84	17	,	,	PUNCT
ajfa-13142	84	18	abilities	ability	NOUN
ajfa-13142	84	19	,	,	PUNCT
ajfa-13142	84	20	skills	skill	NOUN
ajfa-13142	84	21	,	,	PUNCT
ajfa-13142	84	22	and	and	CCONJ
ajfa-13142	84	23	experiences	experience	NOUN
ajfa-13142	84	24	of	of	ADP
ajfa-13142	84	25	the	the	DET
ajfa-13142	84	26	establishment	establishment	NOUN
ajfa-13142	84	27	’s	’s	PART
ajfa-13142	84	28	members	member	NOUN
ajfa-13142	84	29	of	of	ADP
ajfa-13142	84	30	employees	employee	NOUN
ajfa-13142	84	31	and	and	CCONJ
ajfa-13142	84	32	managers	manager	NOUN
ajfa-13142	84	33	)	)	PUNCT
ajfa-13142	84	34	(	(	PUNCT
ajfa-13142	84	35	al	al	PROPN
ajfa-13142	84	36	-	-	PUNCT
ajfa-13142	84	37	a’raj	a’raj	PROPN
ajfa-13142	84	38	,	,	PUNCT
ajfa-13142	84	39	mu’az	mu’az	PROPN
ajfa-13142	84	40	,	,	PUNCT
ajfa-13142	84	41	2016	2016	NUM
ajfa-13142	84	42	)	)	PUNCT
ajfa-13142	84	43	.	.	PUNCT
ajfa-13142	85	1	it	it	PRON
ajfa-13142	85	2	is	be	AUX
ajfa-13142	85	3	also	also	ADV
ajfa-13142	85	4	identified	identify	VERB
ajfa-13142	85	5	as	as	ADP
ajfa-13142	85	6	the	the	DET
ajfa-13142	85	7	efforts	effort	NOUN
ajfa-13142	85	8	that	that	PRON
ajfa-13142	85	9	affect	affect	VERB
ajfa-13142	85	10	the	the	DET
ajfa-13142	85	11	future	future	NOUN
ajfa-13142	85	12	of	of	ADP
ajfa-13142	85	13	real	real	ADJ
ajfa-13142	85	14	income	income	NOUN
ajfa-13142	85	15	through	through	ADP
ajfa-13142	85	16	mobilizing	mobilize	VERB
ajfa-13142	85	17	the	the	DET
ajfa-13142	85	18	resources	resource	NOUN
ajfa-13142	85	19	in	in	ADP
ajfa-13142	85	20	individuals	individual	NOUN
ajfa-13142	85	21	.	.	PUNCT
ajfa-13142	86	1	human	human	ADJ
ajfa-13142	86	2	capital	capital	NOUN
ajfa-13142	86	3	is	be	AUX
ajfa-13142	86	4	accumulated	accumulate	VERB
ajfa-13142	86	5	in	in	ADP
ajfa-13142	86	6	a	a	DET
ajfa-13142	86	7	human	human	ADJ
ajfa-13142	86	8	being	being	NOUN
ajfa-13142	86	9	through	through	ADP
ajfa-13142	86	10	career	career	NOUN
ajfa-13142	86	11	training	training	NOUN
ajfa-13142	86	12	,	,	PUNCT
ajfa-13142	86	13	schooling	schooling	NOUN
ajfa-13142	86	14	,	,	PUNCT
ajfa-13142	86	15	research	research	NOUN
ajfa-13142	86	16	and	and	CCONJ
ajfa-13142	86	17	other	other	ADJ
ajfa-13142	86	18	ways	way	NOUN
ajfa-13142	86	19	of	of	ADP
ajfa-13142	86	20	acquiring	acquire	VERB
ajfa-13142	86	21	knowledge	knowledge	NOUN
ajfa-13142	86	22	(	(	PUNCT
ajfa-13142	86	23	g.s.becker	g.s.becker	NOUN
ajfa-13142	86	24	,	,	PUNCT
ajfa-13142	86	25	2012	2012	NUM
ajfa-13142	86	26	)	)	PUNCT
ajfa-13142	86	27	.	.	PUNCT
ajfa-13142	87	1	(	(	PUNCT
ajfa-13142	87	2	xera	xera	PROPN
ajfa-13142	87	3	,	,	PUNCT
ajfa-13142	87	4	2001	2001	NUM
ajfa-13142	87	5	)	)	PUNCT
ajfa-13142	87	6	sees	see	VERB
ajfa-13142	87	7	that	that	SCONJ
ajfa-13142	87	8	the	the	DET
ajfa-13142	87	9	human	human	ADJ
ajfa-13142	87	10	capital	capital	NOUN
ajfa-13142	87	11	frame	frame	NOUN
ajfa-13142	87	12	includes	include	VERB
ajfa-13142	87	13	:	:	PUNCT
ajfa-13142	87	14	(	(	PUNCT
ajfa-13142	87	15	knowledge	knowledge	NOUN
ajfa-13142	87	16	–	–	PUNCT
ajfa-13142	87	17	education	education	NOUN
ajfa-13142	87	18	–	–	PUNCT
ajfa-13142	87	19	qualifications	qualification	NOUN
ajfa-13142	87	20	–	–	PUNCT
ajfa-13142	87	21	employees	employee	NOUN
ajfa-13142	87	22	’	'	PUNCT
ajfa-13142	87	23	participation	participation	NOUN
ajfa-13142	87	24	in	in	ADP
ajfa-13142	87	25	social	social	ADJ
ajfa-13142	87	26	committees	committee	NOUN
ajfa-13142	87	27	–	–	PUNCT
ajfa-13142	87	28	career	career	NOUN
ajfa-13142	87	29	development	development	NOUN
ajfa-13142	87	30	–	–	PUNCT
ajfa-13142	87	31	initiative	initiative	NOUN
ajfa-13142	87	32	,	,	PUNCT
ajfa-13142	87	33	creativity	creativity	NOUN
ajfa-13142	87	34	and	and	CCONJ
ajfa-13142	87	35	the	the	DET
ajfa-13142	87	36	ability	ability	NOUN
ajfa-13142	87	37	to	to	PART
ajfa-13142	87	38	face	face	VERB
ajfa-13142	87	39	changes	change	NOUN
ajfa-13142	87	40	–	–	PUNCT
ajfa-13142	87	41	training	training	NOUN
ajfa-13142	87	42	programs	program	NOUN
ajfa-13142	87	43	–	–	PUNCT
ajfa-13142	87	44	equity	equity	NOUN
ajfa-13142	87	45	in	in	ADP
ajfa-13142	87	46	customs	custom	NOUN
ajfa-13142	87	47	,	,	PUNCT
ajfa-13142	87	48	experience	experience	NOUN
ajfa-13142	87	49	and	and	CCONJ
ajfa-13142	87	50	religion	religion	NOUN
ajfa-13142	87	51	–	–	PUNCT
ajfa-13142	87	52	issues	issue	NOUN
ajfa-13142	87	53	related	relate	VERB
ajfa-13142	87	54	to	to	ADP
ajfa-13142	87	55	property	property	NOUN
ajfa-13142	87	56	and	and	CCONJ
ajfa-13142	87	57	allowance	allowance	NOUN
ajfa-13142	87	58	–	–	PUNCT
ajfa-13142	87	59	cultural	cultural	ADJ
ajfa-13142	87	60	activity	activity	NOUN
ajfa-13142	87	61	–	–	PUNCT
ajfa-13142	87	62	the	the	DET
ajfa-13142	87	63	activity	activity	NOUN
ajfa-13142	87	64	of	of	ADP
ajfa-13142	87	65	unity	unity	NOUN
ajfa-13142	87	66	–	–	PUNCT
ajfa-13142	87	67	the	the	DET
ajfa-13142	87	68	number	number	NOUN
ajfa-13142	87	69	of	of	ADP
ajfa-13142	87	70	employees	employee	NOUN
ajfa-13142	87	71	–	–	PUNCT
ajfa-13142	87	72	offers	offer	VERB
ajfa-13142	87	73	for	for	ADP
ajfa-13142	87	74	employees	employee	NOUN
ajfa-13142	87	75	–	–	PUNCT
ajfa-13142	87	76	a	a	DET
ajfa-13142	87	77	guidance	guidance	NOUN
ajfa-13142	87	78	plan	plan	NOUN
ajfa-13142	87	79	for	for	ADP
ajfa-13142	87	80	employees	employee	NOUN
ajfa-13142	87	81	–	–	PUNCT
ajfa-13142	87	82	employees	employee	NOUN
ajfa-13142	87	83	’	'	PUNCT
ajfa-13142	87	84	dues	due	NOUN
ajfa-13142	87	85	–	–	PUNCT
ajfa-13142	87	86	employees	employee	NOUN
ajfa-13142	87	87	’	'	PUNCT
ajfa-13142	87	88	benefit	benefit	NOUN
ajfa-13142	87	89	–	–	PUNCT
ajfa-13142	87	90	employees	employee	NOUN
ajfa-13142	87	91	’	'	PUNCT
ajfa-13142	87	92	share	share	NOUN
ajfa-13142	87	93	–	–	PUNCT
ajfa-13142	87	94	employees	employee	NOUN
ajfa-13142	87	95	’	'	PUNCT
ajfa-13142	87	96	share	share	NOUN
ajfa-13142	87	97	in	in	ADP
ajfa-13142	87	98	options	option	NOUN
ajfa-13142	87	99	and	and	CCONJ
ajfa-13142	87	100	plans	plan	NOUN
ajfa-13142	87	101	–	–	PUNCT
ajfa-13142	87	102	the	the	DET
ajfa-13142	87	103	employees	employee	NOUN
ajfa-13142	87	104	average	average	ADJ
ajfa-13142	87	105	of	of	ADP
ajfa-13142	87	106	experience	experience	NOUN
ajfa-13142	87	107	–	–	PUNCT
ajfa-13142	87	108	the	the	DET
ajfa-13142	87	109	asian	asian	ADJ
ajfa-13142	87	110	journal	journal	NOUN
ajfa-13142	87	111	of	of	ADP
ajfa-13142	87	112	finance	finance	PROPN
ajfa-13142	87	113	&	&	CCONJ
ajfa-13142	87	114	accounting	accounting	PROPN
ajfa-13142	87	115	issn	issn	PROPN
ajfa-13142	87	116	1946	1946	NUM
ajfa-13142	87	117	-	-	PUNCT
ajfa-13142	87	118	052x	052x	NOUN
ajfa-13142	87	119	2018	2018	NUM
ajfa-13142	87	120	,	,	PUNCT
ajfa-13142	87	121	vol	vol	NOUN
ajfa-13142	87	122	.	.	PROPN
ajfa-13142	87	123	10	10	NUM
ajfa-13142	87	124	,	,	PUNCT
ajfa-13142	87	125	no	no	INTJ
ajfa-13142	87	126	.	.	NOUN
ajfa-13142	87	127	1	1	NUM
ajfa-13142	87	128	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	87	129	342	342	NUM
ajfa-13142	87	130	educational	educational	ADJ
ajfa-13142	87	131	level	level	NOUN
ajfa-13142	87	132	–	–	PUNCT
ajfa-13142	87	133	the	the	DET
ajfa-13142	87	134	added	add	VERB
ajfa-13142	87	135	value	value	NOUN
ajfa-13142	87	136	from	from	ADP
ajfa-13142	87	137	each	each	DET
ajfa-13142	87	138	element	element	NOUN
ajfa-13142	87	139	–	–	PUNCT
ajfa-13142	87	140	the	the	DET
ajfa-13142	87	141	added	add	VERB
ajfa-13142	87	142	value	value	NOUN
ajfa-13142	87	143	for	for	ADP
ajfa-13142	87	144	each	each	DET
ajfa-13142	87	145	employee	employee	NOUN
ajfa-13142	87	146	)	)	PUNCT
ajfa-13142	87	147	.	.	PUNCT
ajfa-13142	88	1	(	(	PUNCT
ajfa-13142	88	2	bernadette	bernadette	PROPN
ajfa-13142	88	3	,	,	PUNCT
ajfa-13142	88	4	1999	1999	NUM
ajfa-13142	88	5	)	)	PUNCT
ajfa-13142	88	6	sees	see	VERB
ajfa-13142	88	7	that	that	SCONJ
ajfa-13142	88	8	the	the	DET
ajfa-13142	88	9	human	human	ADJ
ajfa-13142	88	10	capital	capital	NOUN
ajfa-13142	88	11	is	be	AUX
ajfa-13142	88	12	always	always	ADV
ajfa-13142	88	13	expressed	express	VERB
ajfa-13142	88	14	through	through	ADP
ajfa-13142	88	15	the	the	DET
ajfa-13142	88	16	skills	skill	NOUN
ajfa-13142	88	17	and	and	CCONJ
ajfa-13142	88	18	knowledge	knowledge	NOUN
ajfa-13142	88	19	acquired	acquire	VERB
ajfa-13142	88	20	by	by	ADP
ajfa-13142	88	21	the	the	DET
ajfa-13142	88	22	company	company	NOUN
ajfa-13142	88	23	’s	’s	PART
ajfa-13142	88	24	workers	worker	NOUN
ajfa-13142	88	25	and	and	CCONJ
ajfa-13142	88	26	employees	employee	NOUN
ajfa-13142	88	27	.	.	PUNCT
ajfa-13142	89	1	both	both	DET
ajfa-13142	89	2	researchers	researcher	NOUN
ajfa-13142	89	3	believe	believe	VERB
ajfa-13142	89	4	that	that	SCONJ
ajfa-13142	89	5	human	human	ADJ
ajfa-13142	89	6	capital	capital	NOUN
ajfa-13142	89	7	is	be	AUX
ajfa-13142	89	8	the	the	DET
ajfa-13142	89	9	distinguished	distinguished	ADJ
ajfa-13142	89	10	experienced	experienced	ADJ
ajfa-13142	89	11	minds	mind	NOUN
ajfa-13142	89	12	that	that	PRON
ajfa-13142	89	13	have	have	VERB
ajfa-13142	89	14	the	the	DET
ajfa-13142	89	15	capability	capability	NOUN
ajfa-13142	89	16	to	to	PART
ajfa-13142	89	17	innovate	innovate	VERB
ajfa-13142	89	18	and	and	CCONJ
ajfa-13142	89	19	solve	solve	VERB
ajfa-13142	89	20	problems	problem	NOUN
ajfa-13142	89	21	.	.	PUNCT
ajfa-13142	90	1	it	it	PRON
ajfa-13142	90	2	is	be	AUX
ajfa-13142	90	3	the	the	DET
ajfa-13142	90	4	company	company	NOUN
ajfa-13142	90	5	’s	’s	PART
ajfa-13142	90	6	real	real	ADJ
ajfa-13142	90	7	capital	capital	NOUN
ajfa-13142	90	8	that	that	PRON
ajfa-13142	90	9	achieves	achieve	VERB
ajfa-13142	90	10	the	the	DET
ajfa-13142	90	11	management	management	NOUN
ajfa-13142	90	12	’s	’s	PART
ajfa-13142	90	13	success	success	NOUN
ajfa-13142	90	14	which	which	PRON
ajfa-13142	90	15	in	in	ADP
ajfa-13142	90	16	turns	turn	NOUN
ajfa-13142	90	17	is	be	AUX
ajfa-13142	90	18	positively	positively	ADV
ajfa-13142	90	19	reflected	reflect	VERB
ajfa-13142	90	20	on	on	ADP
ajfa-13142	90	21	the	the	DET
ajfa-13142	90	22	company	company	NOUN
ajfa-13142	90	23	’s	’s	PART
ajfa-13142	90	24	revenues	revenue	NOUN
ajfa-13142	90	25	.	.	PUNCT
ajfa-13142	91	1	this	this	PRON
ajfa-13142	91	2	is	be	AUX
ajfa-13142	91	3	realized	realize	VERB
ajfa-13142	91	4	by	by	ADP
ajfa-13142	91	5	the	the	DET
ajfa-13142	91	6	continuous	continuous	ADJ
ajfa-13142	91	7	training	training	NOUN
ajfa-13142	91	8	and	and	CCONJ
ajfa-13142	91	9	development	development	NOUN
ajfa-13142	91	10	of	of	ADP
ajfa-13142	91	11	human	human	ADJ
ajfa-13142	91	12	resources	resource	NOUN
ajfa-13142	91	13	.	.	PUNCT
ajfa-13142	92	1	the	the	DET
ajfa-13142	92	2	concept	concept	NOUN
ajfa-13142	92	3	of	of	ADP
ajfa-13142	92	4	costs	cost	NOUN
ajfa-13142	92	5	there	there	PRON
ajfa-13142	92	6	is	be	VERB
ajfa-13142	92	7	almost	almost	ADV
ajfa-13142	92	8	a	a	DET
ajfa-13142	92	9	consensus	consensus	NOUN
ajfa-13142	92	10	on	on	ADP
ajfa-13142	92	11	the	the	DET
ajfa-13142	92	12	definition	definition	NOUN
ajfa-13142	92	13	of	of	ADP
ajfa-13142	92	14	costs	cost	NOUN
ajfa-13142	92	15	as	as	SCONJ
ajfa-13142	92	16	they	they	PRON
ajfa-13142	92	17	are	be	AUX
ajfa-13142	92	18	the	the	DET
ajfa-13142	92	19	sacrifices	sacrifice	NOUN
ajfa-13142	92	20	or	or	CCONJ
ajfa-13142	92	21	the	the	DET
ajfa-13142	92	22	amounts	amount	NOUN
ajfa-13142	92	23	incurred	incur	VERB
ajfa-13142	92	24	by	by	ADP
ajfa-13142	92	25	the	the	DET
ajfa-13142	92	26	establishment	establishment	NOUN
ajfa-13142	92	27	for	for	ADP
ajfa-13142	92	28	the	the	DET
ajfa-13142	92	29	sake	sake	NOUN
ajfa-13142	92	30	of	of	ADP
ajfa-13142	92	31	obtaining	obtain	VERB
ajfa-13142	92	32	a	a	DET
ajfa-13142	92	33	commodity	commodity	NOUN
ajfa-13142	92	34	,	,	PUNCT
ajfa-13142	92	35	a	a	DET
ajfa-13142	92	36	service	service	NOUN
ajfa-13142	92	37	,	,	PUNCT
ajfa-13142	92	38	utility	utility	NOUN
ajfa-13142	92	39	or	or	CCONJ
ajfa-13142	92	40	realizing	realize	VERB
ajfa-13142	92	41	a	a	DET
ajfa-13142	92	42	specific	specific	ADJ
ajfa-13142	92	43	goal	goal	NOUN
ajfa-13142	92	44	.	.	PUNCT
ajfa-13142	93	1	in	in	ADP
ajfa-13142	93	2	order	order	NOUN
ajfa-13142	93	3	to	to	PART
ajfa-13142	93	4	have	have	AUX
ajfa-13142	93	5	a	a	DET
ajfa-13142	93	6	meaning	meaning	NOUN
ajfa-13142	93	7	for	for	ADP
ajfa-13142	93	8	the	the	DET
ajfa-13142	93	9	definition	definition	NOUN
ajfa-13142	93	10	of	of	ADP
ajfa-13142	93	11	costs	cost	NOUN
ajfa-13142	93	12	,	,	PUNCT
ajfa-13142	93	13	they	they	PRON
ajfa-13142	93	14	should	should	AUX
ajfa-13142	93	15	be	be	AUX
ajfa-13142	93	16	linked	link	VERB
ajfa-13142	93	17	to	to	ADP
ajfa-13142	93	18	what	what	PRON
ajfa-13142	93	19	is	be	AUX
ajfa-13142	93	20	known	know	VERB
ajfa-13142	93	21	as	as	ADP
ajfa-13142	93	22	the	the	DET
ajfa-13142	93	23	subject	subject	NOUN
ajfa-13142	93	24	of	of	ADP
ajfa-13142	93	25	cost	cost	NOUN
ajfa-13142	93	26	,	,	PUNCT
ajfa-13142	93	27	in	in	ADP
ajfa-13142	93	28	other	other	ADJ
ajfa-13142	93	29	words	word	NOUN
ajfa-13142	93	30	the	the	DET
ajfa-13142	93	31	subject	subject	NOUN
ajfa-13142	93	32	that	that	PRON
ajfa-13142	93	33	we	we	PRON
ajfa-13142	93	34	want	want	VERB
ajfa-13142	93	35	to	to	PART
ajfa-13142	93	36	find	find	VERB
ajfa-13142	93	37	its	its	PRON
ajfa-13142	93	38	cost	cost	NOUN
ajfa-13142	93	39	,	,	PUNCT
ajfa-13142	93	40	be	be	AUX
ajfa-13142	93	41	is	be	AUX
ajfa-13142	93	42	the	the	DET
ajfa-13142	93	43	production	production	NOUN
ajfa-13142	93	44	of	of	ADP
ajfa-13142	93	45	a	a	DET
ajfa-13142	93	46	commodity	commodity	NOUN
ajfa-13142	93	47	,	,	PUNCT
ajfa-13142	93	48	offering	offer	VERB
ajfa-13142	93	49	a	a	DET
ajfa-13142	93	50	service	service	NOUN
ajfa-13142	93	51	,	,	PUNCT
ajfa-13142	93	52	one	one	NUM
ajfa-13142	93	53	of	of	ADP
ajfa-13142	93	54	the	the	DET
ajfa-13142	93	55	establishment	establishment	NOUN
ajfa-13142	93	56	divisions	division	NOUN
ajfa-13142	93	57	or	or	CCONJ
ajfa-13142	93	58	a	a	DET
ajfa-13142	93	59	particular	particular	ADJ
ajfa-13142	93	60	production	production	NOUN
ajfa-13142	93	61	phase	phase	NOUN
ajfa-13142	93	62	(	(	PUNCT
ajfa-13142	93	63	abu	abu	PROPN
ajfa-13142	93	64	nassar	nassar	PROPN
ajfa-13142	93	65	,	,	PUNCT
ajfa-13142	93	66	2016	2016	NUM
ajfa-13142	93	67	,	,	PUNCT
ajfa-13142	93	68	p.14	p.14	NOUN
ajfa-13142	93	69	)	)	PUNCT
ajfa-13142	93	70	.	.	PUNCT
ajfa-13142	94	1	(	(	PUNCT
ajfa-13142	94	2	matz	matz	NOUN
ajfa-13142	94	3	,	,	PUNCT
ajfa-13142	94	4	1980	1980	NUM
ajfa-13142	94	5	)	)	PUNCT
ajfa-13142	94	6	defined	define	VERB
ajfa-13142	94	7	cost	cost	NOUN
ajfa-13142	94	8	as	as	ADP
ajfa-13142	94	9	the	the	DET
ajfa-13142	94	10	sacrifice	sacrifice	NOUN
ajfa-13142	94	11	of	of	ADP
ajfa-13142	94	12	a	a	DET
ajfa-13142	94	13	specific	specific	ADJ
ajfa-13142	94	14	resources	resource	NOUN
ajfa-13142	94	15	in	in	ADP
ajfa-13142	94	16	order	order	NOUN
ajfa-13142	94	17	to	to	PART
ajfa-13142	94	18	gain	gain	VERB
ajfa-13142	94	19	an	an	DET
ajfa-13142	94	20	expected	expect	VERB
ajfa-13142	94	21	utility	utility	NOUN
ajfa-13142	94	22	(	(	PUNCT
ajfa-13142	94	23	a	a	DET
ajfa-13142	94	24	commodity	commodity	NOUN
ajfa-13142	94	25	or	or	CCONJ
ajfa-13142	94	26	a	a	DET
ajfa-13142	94	27	service	service	NOUN
ajfa-13142	94	28	)	)	PUNCT
ajfa-13142	94	29	to	to	PART
ajfa-13142	94	30	achieve	achieve	VERB
ajfa-13142	94	31	a	a	DET
ajfa-13142	94	32	particular	particular	ADJ
ajfa-13142	94	33	goal	goal	NOUN
ajfa-13142	94	34	(	(	PUNCT
ajfa-13142	94	35	al	al	PROPN
ajfa-13142	94	36	-	-	PUNCT
ajfa-13142	94	37	rabi’i	rabi’i	PROPN
ajfa-13142	94	38	&	&	CCONJ
ajfa-13142	94	39	al	al	PROPN
ajfa-13142	94	40	-	-	PUNCT
ajfa-13142	94	41	saqi	saqi	NOUN
ajfa-13142	94	42	,	,	PUNCT
ajfa-13142	94	43	2008	2008	NUM
ajfa-13142	94	44	,	,	PUNCT
ajfa-13142	94	45	p.15	p.15	PROPN
ajfa-13142	94	46	)	)	PUNCT
ajfa-13142	94	47	.	.	PUNCT
ajfa-13142	95	1	the	the	DET
ajfa-13142	95	2	researchers	researcher	NOUN
ajfa-13142	95	3	identified	identify	VERB
ajfa-13142	95	4	cost	cost	NOUN
ajfa-13142	95	5	as	as	ADP
ajfa-13142	95	6	the	the	DET
ajfa-13142	95	7	sacrifice	sacrifice	NOUN
ajfa-13142	95	8	or	or	CCONJ
ajfa-13142	95	9	the	the	DET
ajfa-13142	95	10	amounts	amount	NOUN
ajfa-13142	95	11	incurred	incur	VERB
ajfa-13142	95	12	by	by	ADP
ajfa-13142	95	13	the	the	DET
ajfa-13142	95	14	establishment	establishment	NOUN
ajfa-13142	95	15	in	in	ADP
ajfa-13142	95	16	order	order	NOUN
ajfa-13142	95	17	to	to	PART
ajfa-13142	95	18	obtain	obtain	VERB
ajfa-13142	95	19	revenues	revenue	NOUN
ajfa-13142	95	20	or	or	CCONJ
ajfa-13142	95	21	a	a	DET
ajfa-13142	95	22	future	future	ADJ
ajfa-13142	95	23	utility	utility	NOUN
ajfa-13142	95	24	that	that	PRON
ajfa-13142	95	25	lasts	last	VERB
ajfa-13142	95	26	for	for	ADP
ajfa-13142	95	27	several	several	ADJ
ajfa-13142	95	28	financial	financial	ADJ
ajfa-13142	95	29	periods	period	NOUN
ajfa-13142	95	30	.	.	PUNCT
ajfa-13142	96	1	despite	despite	SCONJ
ajfa-13142	96	2	the	the	DET
ajfa-13142	96	3	high	high	ADJ
ajfa-13142	96	4	cost	cost	NOUN
ajfa-13142	96	5	of	of	ADP
ajfa-13142	96	6	human	human	ADJ
ajfa-13142	96	7	capital	capital	NOUN
ajfa-13142	96	8	,	,	PUNCT
ajfa-13142	96	9	it	it	PRON
ajfa-13142	96	10	would	would	AUX
ajfa-13142	96	11	achieve	achieve	VERB
ajfa-13142	96	12	the	the	DET
ajfa-13142	96	13	competitive	competitive	ADJ
ajfa-13142	96	14	advantage	advantage	NOUN
ajfa-13142	96	15	and	and	CCONJ
ajfa-13142	96	16	sustainability	sustainability	NOUN
ajfa-13142	96	17	in	in	ADP
ajfa-13142	96	18	the	the	DET
ajfa-13142	96	19	market	market	NOUN
ajfa-13142	96	20	if	if	SCONJ
ajfa-13142	96	21	it	it	PRON
ajfa-13142	96	22	was	be	AUX
ajfa-13142	96	23	met	meet	VERB
ajfa-13142	96	24	with	with	ADP
ajfa-13142	96	25	high	high	ADJ
ajfa-13142	96	26	revenues	revenue	NOUN
ajfa-13142	96	27	.	.	PUNCT
ajfa-13142	97	1	islamic	islamic	PROPN
ajfa-13142	97	2	bank	bank	PROPN
ajfa-13142	97	3	(	(	PUNCT
ajfa-13142	97	4	al	al	PROPN
ajfa-13142	97	5	-	-	PUNCT
ajfa-13142	97	6	najjar	najjar	PROPN
ajfa-13142	97	7	,	,	PUNCT
ajfa-13142	97	8	1982	1982	NUM
ajfa-13142	97	9	)	)	PUNCT
ajfa-13142	97	10	identified	identify	VERB
ajfa-13142	97	11	it	it	PRON
ajfa-13142	97	12	as	as	ADP
ajfa-13142	97	13	a	a	DET
ajfa-13142	97	14	financial	financial	ADJ
ajfa-13142	97	15	and	and	CCONJ
ajfa-13142	97	16	banking	banking	NOUN
ajfa-13142	97	17	institution	institution	NOUN
ajfa-13142	97	18	that	that	PRON
ajfa-13142	97	19	collects	collect	VERB
ajfa-13142	97	20	money	money	NOUN
ajfa-13142	97	21	and	and	CCONJ
ajfa-13142	97	22	uses	use	VERB
ajfa-13142	97	23	it	it	PRON
ajfa-13142	97	24	to	to	PART
ajfa-13142	97	25	build	build	VERB
ajfa-13142	97	26	an	an	DET
ajfa-13142	97	27	islamic	islamic	ADJ
ajfa-13142	97	28	integrated	integrate	VERB
ajfa-13142	97	29	society	society	NOUN
ajfa-13142	97	30	,	,	PUNCT
ajfa-13142	97	31	achieve	achieve	VERB
ajfa-13142	97	32	distribution	distribution	NOUN
ajfa-13142	97	33	justice	justice	NOUN
ajfa-13142	97	34	and	and	CCONJ
ajfa-13142	97	35	to	to	PART
ajfa-13142	97	36	put	put	VERB
ajfa-13142	97	37	the	the	DET
ajfa-13142	97	38	money	money	NOUN
ajfa-13142	97	39	within	within	ADP
ajfa-13142	97	40	an	an	DET
ajfa-13142	97	41	islamic	islamic	ADJ
ajfa-13142	97	42	course	course	NOUN
ajfa-13142	97	43	.	.	PUNCT
ajfa-13142	98	1	(	(	PUNCT
ajfa-13142	98	2	arshid	arshid	PROPN
ajfa-13142	98	3	,	,	PUNCT
ajfa-13142	98	4	2001	2001	NUM
ajfa-13142	98	5	)	)	PUNCT
ajfa-13142	98	6	identified	identify	VERB
ajfa-13142	98	7	the	the	DET
ajfa-13142	98	8	islamic	islamic	PROPN
ajfa-13142	98	9	bank	bank	PROPN
ajfa-13142	98	10	as	as	ADP
ajfa-13142	98	11	a	a	DET
ajfa-13142	98	12	financial	financial	ADJ
ajfa-13142	98	13	and	and	CCONJ
ajfa-13142	98	14	banking	banking	NOUN
ajfa-13142	98	15	institution	institution	NOUN
ajfa-13142	98	16	that	that	PRON
ajfa-13142	98	17	complies	comply	VERB
ajfa-13142	98	18	with	with	ADP
ajfa-13142	98	19	the	the	DET
ajfa-13142	98	20	islamic	islamic	ADJ
ajfa-13142	98	21	legislation	legislation	NOUN
ajfa-13142	98	22	in	in	ADP
ajfa-13142	98	23	all	all	DET
ajfa-13142	98	24	its	its	PRON
ajfa-13142	98	25	transactions	transaction	NOUN
ajfa-13142	98	26	,	,	PUNCT
ajfa-13142	98	27	investments	investment	NOUN
ajfa-13142	98	28	and	and	CCONJ
ajfa-13142	98	29	administrative	administrative	ADJ
ajfa-13142	98	30	activities	activity	NOUN
ajfa-13142	98	31	,	,	PUNCT
ajfa-13142	98	32	as	as	ADV
ajfa-13142	98	33	well	well	ADV
ajfa-13142	98	34	as	as	ADP
ajfa-13142	98	35	with	with	ADP
ajfa-13142	98	36	the	the	DET
ajfa-13142	98	37	islamic	islamic	ADJ
ajfa-13142	98	38	community	community	NOUN
ajfa-13142	98	39	internally	internally	ADV
ajfa-13142	98	40	and	and	CCONJ
ajfa-13142	98	41	externally	externally	ADV
ajfa-13142	98	42	.	.	PUNCT
ajfa-13142	99	1	(	(	PUNCT
ajfa-13142	99	2	fatahi	fatahi	NOUN
ajfa-13142	99	3	,	,	PUNCT
ajfa-13142	99	4	2009	2009	NUM
ajfa-13142	99	5	)	)	PUNCT
ajfa-13142	99	6	identified	identify	VERB
ajfa-13142	99	7	it	it	PRON
ajfa-13142	99	8	as	as	ADP
ajfa-13142	99	9	a	a	DET
ajfa-13142	99	10	financial	financial	ADJ
ajfa-13142	99	11	institution	institution	NOUN
ajfa-13142	99	12	that	that	PRON
ajfa-13142	99	13	collects	collect	VERB
ajfa-13142	99	14	,	,	PUNCT
ajfa-13142	99	15	invests	invest	NOUN
ajfa-13142	99	16	and	and	CCONJ
ajfa-13142	99	17	develops	develop	VERB
ajfa-13142	99	18	money	money	NOUN
ajfa-13142	99	19	for	for	ADP
ajfa-13142	99	20	the	the	DET
ajfa-13142	99	21	benefit	benefit	NOUN
ajfa-13142	99	22	of	of	ADP
ajfa-13142	99	23	the	the	DET
ajfa-13142	99	24	participants	participant	NOUN
ajfa-13142	99	25	according	accord	VERB
ajfa-13142	99	26	to	to	ADP
ajfa-13142	99	27	the	the	DET
ajfa-13142	99	28	islamic	islamic	ADJ
ajfa-13142	99	29	legislation	legislation	NOUN
ajfa-13142	99	30	.	.	PUNCT
ajfa-13142	100	1	(	(	PUNCT
ajfa-13142	100	2	al	al	PROPN
ajfa-13142	100	3	-	-	PUNCT
ajfa-13142	100	4	wadi	wadi	PROPN
ajfa-13142	100	5	&	&	CCONJ
ajfa-13142	100	6	samhan	samhan	PROPN
ajfa-13142	100	7	,	,	PUNCT
ajfa-13142	100	8	2012	2012	NUM
ajfa-13142	100	9	)	)	PUNCT
ajfa-13142	100	10	identified	identify	VERB
ajfa-13142	100	11	it	it	PRON
ajfa-13142	100	12	as	as	ADP
ajfa-13142	100	13	a	a	DET
ajfa-13142	100	14	financial	financial	ADJ
ajfa-13142	100	15	banking	banking	NOUN
ajfa-13142	100	16	institution	institution	NOUN
ajfa-13142	100	17	that	that	PRON
ajfa-13142	100	18	collects	collect	VERB
ajfa-13142	100	19	money	money	NOUN
ajfa-13142	100	20	and	and	CCONJ
ajfa-13142	100	21	uses	use	VERB
ajfa-13142	100	22	it	it	PRON
ajfa-13142	100	23	according	accord	VERB
ajfa-13142	100	24	to	to	ADP
ajfa-13142	100	25	the	the	DET
ajfa-13142	100	26	islamic	islamic	ADJ
ajfa-13142	100	27	legislation	legislation	NOUN
ajfa-13142	100	28	to	to	PART
ajfa-13142	100	29	serve	serve	VERB
ajfa-13142	100	30	building	build	VERB
ajfa-13142	100	31	an	an	DET
ajfa-13142	100	32	integrated	integrated	ADJ
ajfa-13142	100	33	society	society	NOUN
ajfa-13142	100	34	,	,	PUNCT
ajfa-13142	100	35	achieve	achieve	VERB
ajfa-13142	100	36	distribution	distribution	NOUN
ajfa-13142	100	37	justice	justice	NOUN
ajfa-13142	100	38	and	and	CCONJ
ajfa-13142	100	39	to	to	PART
ajfa-13142	100	40	put	put	VERB
ajfa-13142	100	41	the	the	DET
ajfa-13142	100	42	money	money	NOUN
ajfa-13142	100	43	within	within	ADP
ajfa-13142	100	44	an	an	DET
ajfa-13142	100	45	islamic	islamic	ADJ
ajfa-13142	100	46	course	course	NOUN
ajfa-13142	100	47	.	.	PUNCT
ajfa-13142	101	1	or	or	CCONJ
ajfa-13142	101	2	it	it	PRON
ajfa-13142	101	3	is	be	AUX
ajfa-13142	101	4	an	an	DET
ajfa-13142	101	5	islamic	islamic	ADJ
ajfa-13142	101	6	organization	organization	NOUN
ajfa-13142	101	7	that	that	PRON
ajfa-13142	101	8	works	work	VERB
ajfa-13142	101	9	in	in	ADP
ajfa-13142	101	10	the	the	DET
ajfa-13142	101	11	field	field	NOUN
ajfa-13142	101	12	of	of	ADP
ajfa-13142	101	13	business	business	NOUN
ajfa-13142	101	14	for	for	ADP
ajfa-13142	101	15	the	the	DET
ajfa-13142	101	16	objective	objective	NOUN
ajfa-13142	101	17	of	of	ADP
ajfa-13142	101	18	building	build	VERB
ajfa-13142	101	19	the	the	DET
ajfa-13142	101	20	muslim	muslim	ADJ
ajfa-13142	101	21	individual	individual	NOUN
ajfa-13142	101	22	and	and	CCONJ
ajfa-13142	101	23	the	the	DET
ajfa-13142	101	24	muslim	muslim	PROPN
ajfa-13142	101	25	community	community	NOUN
ajfa-13142	101	26	;	;	PUNCT
ajfa-13142	101	27	giving	give	VERB
ajfa-13142	101	28	it	it	PRON
ajfa-13142	101	29	the	the	DET
ajfa-13142	101	30	needed	need	VERB
ajfa-13142	101	31	opportunities	opportunity	NOUN
ajfa-13142	101	32	to	to	PART
ajfa-13142	101	33	rise	rise	VERB
ajfa-13142	101	34	on	on	ADP
ajfa-13142	101	35	islamic	islamic	ADJ
ajfa-13142	101	36	basis	basis	NOUN
ajfa-13142	101	37	adhering	adhere	VERB
ajfa-13142	101	38	to	to	ADP
ajfa-13142	101	39	the	the	DET
ajfa-13142	101	40	rule	rule	NOUN
ajfa-13142	101	41	of	of	ADP
ajfa-13142	101	42	halal	halal	NOUN
ajfa-13142	101	43	(	(	PUNCT
ajfa-13142	101	44	allowed	allow	VERB
ajfa-13142	101	45	)	)	PUNCT
ajfa-13142	101	46	and	and	CCONJ
ajfa-13142	101	47	haram	haram	PROPN
ajfa-13142	101	48	(	(	PUNCT
ajfa-13142	101	49	forbidden	forbidden	PROPN
ajfa-13142	101	50	)	)	PUNCT
ajfa-13142	101	51	.	.	PUNCT
ajfa-13142	102	1	the	the	DET
ajfa-13142	102	2	researchers	researcher	NOUN
ajfa-13142	102	3	believe	believe	VERB
ajfa-13142	102	4	that	that	SCONJ
ajfa-13142	102	5	islamic	islamic	ADJ
ajfa-13142	102	6	banks	bank	NOUN
ajfa-13142	102	7	are	be	AUX
ajfa-13142	102	8	financial	financial	ADJ
ajfa-13142	102	9	institutions	institution	NOUN
ajfa-13142	102	10	that	that	PRON
ajfa-13142	102	11	collect	collect	VERB
ajfa-13142	102	12	assets	asset	NOUN
ajfa-13142	102	13	and	and	CCONJ
ajfa-13142	102	14	asian	asian	ADJ
ajfa-13142	102	15	journal	journal	NOUN
ajfa-13142	102	16	of	of	ADP
ajfa-13142	102	17	finance	finance	PROPN
ajfa-13142	102	18	&	&	CCONJ
ajfa-13142	102	19	accounting	accounting	PROPN
ajfa-13142	102	20	issn	issn	PROPN
ajfa-13142	102	21	1946	1946	NUM
ajfa-13142	102	22	-	-	PUNCT
ajfa-13142	102	23	052x	052x	NOUN
ajfa-13142	102	24	2018	2018	NUM
ajfa-13142	102	25	,	,	PUNCT
ajfa-13142	102	26	vol	vol	NOUN
ajfa-13142	102	27	.	.	PROPN
ajfa-13142	103	1	10	10	NUM
ajfa-13142	103	2	,	,	PUNCT
ajfa-13142	103	3	no	no	INTJ
ajfa-13142	103	4	.	.	NOUN
ajfa-13142	103	5	1	1	NUM
ajfa-13142	103	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	103	7	343	343	NUM
ajfa-13142	103	8	reinvest	reinvest	VERB
ajfa-13142	103	9	it	it	PRON
ajfa-13142	103	10	in	in	ADP
ajfa-13142	103	11	all	all	DET
ajfa-13142	103	12	fields	field	NOUN
ajfa-13142	103	13	according	accord	VERB
ajfa-13142	103	14	to	to	ADP
ajfa-13142	103	15	the	the	DET
ajfa-13142	103	16	islamic	islamic	ADJ
ajfa-13142	103	17	legislation	legislation	NOUN
ajfa-13142	103	18	to	to	PART
ajfa-13142	103	19	achieve	achieve	VERB
ajfa-13142	103	20	a	a	DET
ajfa-13142	103	21	real	real	ADJ
ajfa-13142	103	22	economic	economic	ADJ
ajfa-13142	103	23	development	development	NOUN
ajfa-13142	103	24	in	in	ADP
ajfa-13142	103	25	order	order	NOUN
ajfa-13142	103	26	to	to	PART
ajfa-13142	103	27	reach	reach	VERB
ajfa-13142	103	28	an	an	DET
ajfa-13142	103	29	integrated	integrated	ADJ
ajfa-13142	103	30	islamic	islamic	ADJ
ajfa-13142	103	31	economy	economy	NOUN
ajfa-13142	103	32	.	.	PUNCT
ajfa-13142	104	1	the	the	DET
ajfa-13142	104	2	islamic	islamic	PROPN
ajfa-13142	104	3	banks	banks	PROPN
ajfa-13142	104	4	characteristics	characteristic	VERB
ajfa-13142	104	5	:	:	PUNCT
ajfa-13142	104	6	there	there	PRON
ajfa-13142	104	7	are	be	VERB
ajfa-13142	104	8	several	several	ADJ
ajfa-13142	104	9	essential	essential	ADJ
ajfa-13142	104	10	characteristics	characteristic	NOUN
ajfa-13142	104	11	that	that	PRON
ajfa-13142	104	12	distinguishes	distinguish	VERB
ajfa-13142	104	13	the	the	DET
ajfa-13142	104	14	islamic	islamic	PROPN
ajfa-13142	104	15	bank	bank	PROPN
ajfa-13142	104	16	from	from	ADP
ajfa-13142	104	17	others	other	NOUN
ajfa-13142	104	18	:	:	PUNCT
ajfa-13142	104	19	(	(	PUNCT
ajfa-13142	104	20	al	al	PROPN
ajfa-13142	104	21	-	-	PUNCT
ajfa-13142	104	22	rawashdeh	rawashdeh	PROPN
ajfa-13142	104	23	and	and	CCONJ
ajfa-13142	104	24	al	al	PROPN
ajfa-13142	104	25	-	-	PUNCT
ajfa-13142	104	26	bawab	bawab	PROPN
ajfa-13142	104	27	,	,	PUNCT
ajfa-13142	104	28	2017	2017	NUM
ajfa-13142	104	29	)	)	PUNCT
ajfa-13142	104	30	1	1	NUM
ajfa-13142	104	31	.	.	PUNCT
ajfa-13142	105	1	the	the	DET
ajfa-13142	105	2	complete	complete	ADJ
ajfa-13142	105	3	commitment	commitment	NOUN
ajfa-13142	105	4	to	to	ADP
ajfa-13142	105	5	the	the	DET
ajfa-13142	105	6	islamic	islamic	ADJ
ajfa-13142	105	7	legislation	legislation	NOUN
ajfa-13142	105	8	in	in	ADP
ajfa-13142	105	9	all	all	DET
ajfa-13142	105	10	its	its	PRON
ajfa-13142	105	11	transactions	transaction	NOUN
ajfa-13142	105	12	.	.	PUNCT
ajfa-13142	106	1	2	2	X
ajfa-13142	106	2	.	.	X
ajfa-13142	106	3	not	not	PART
ajfa-13142	106	4	dealing	deal	VERB
ajfa-13142	106	5	with	with	ADP
ajfa-13142	106	6	riba	riba	PROPN
ajfa-13142	106	7	(	(	PUNCT
ajfa-13142	106	8	interest	interest	NOUN
ajfa-13142	106	9	)	)	PUNCT
ajfa-13142	106	10	whether	whether	SCONJ
ajfa-13142	106	11	it	it	PRON
ajfa-13142	106	12	is	be	AUX
ajfa-13142	106	13	given	give	VERB
ajfa-13142	106	14	or	or	CCONJ
ajfa-13142	106	15	taken	take	VERB
ajfa-13142	106	16	nor	nor	CCONJ
ajfa-13142	106	17	even	even	ADV
ajfa-13142	106	18	in	in	ADP
ajfa-13142	106	19	concealed	conceal	VERB
ajfa-13142	106	20	ways	way	NOUN
ajfa-13142	106	21	as	as	ADP
ajfa-13142	106	22	for	for	ADP
ajfa-13142	106	23	it	it	PRON
ajfa-13142	106	24	is	be	AUX
ajfa-13142	106	25	haram	haram	PROPN
ajfa-13142	106	26	(	(	PUNCT
ajfa-13142	106	27	forbidden	forbidden	PROPN
ajfa-13142	106	28	)	)	PUNCT
ajfa-13142	106	29	.	.	PUNCT
ajfa-13142	107	1	3	3	X
ajfa-13142	107	2	.	.	PUNCT
ajfa-13142	107	3	establish	establish	VERB
ajfa-13142	107	4	the	the	DET
ajfa-13142	107	5	principle	principle	NOUN
ajfa-13142	107	6	of	of	ADP
ajfa-13142	107	7	participation	participation	NOUN
ajfa-13142	107	8	in	in	ADP
ajfa-13142	107	9	profit	profit	NOUN
ajfa-13142	107	10	and	and	CCONJ
ajfa-13142	107	11	loss	loss	NOUN
ajfa-13142	107	12	through	through	ADP
ajfa-13142	107	13	intermediating	intermediate	VERB
ajfa-13142	107	14	the	the	DET
ajfa-13142	107	15	bank	bank	NOUN
ajfa-13142	107	16	between	between	ADP
ajfa-13142	107	17	the	the	DET
ajfa-13142	107	18	owners	owner	NOUN
ajfa-13142	107	19	of	of	ADP
ajfa-13142	107	20	funds	fund	NOUN
ajfa-13142	107	21	and	and	CCONJ
ajfa-13142	107	22	the	the	DET
ajfa-13142	107	23	applicants	applicant	NOUN
ajfa-13142	107	24	for	for	ADP
ajfa-13142	107	25	funding	funding	NOUN
ajfa-13142	107	26	without	without	ADP
ajfa-13142	107	27	terminating	terminate	VERB
ajfa-13142	107	28	the	the	DET
ajfa-13142	107	29	risk	risk	NOUN
ajfa-13142	107	30	and	and	CCONJ
ajfa-13142	107	31	thronging	throng	VERB
ajfa-13142	107	32	it	it	PRON
ajfa-13142	107	33	on	on	ADP
ajfa-13142	107	34	the	the	DET
ajfa-13142	107	35	shoulders	shoulder	NOUN
ajfa-13142	107	36	of	of	ADP
ajfa-13142	107	37	one	one	NUM
ajfa-13142	107	38	party	party	NOUN
ajfa-13142	107	39	without	without	ADP
ajfa-13142	107	40	the	the	DET
ajfa-13142	107	41	other	other	ADJ
ajfa-13142	107	42	.	.	PUNCT
ajfa-13142	108	1	4	4	X
ajfa-13142	108	2	.	.	X
ajfa-13142	108	3	create	create	VERB
ajfa-13142	108	4	real	real	ADJ
ajfa-13142	108	5	economic	economic	ADJ
ajfa-13142	108	6	and	and	CCONJ
ajfa-13142	108	7	social	social	ADJ
ajfa-13142	108	8	development	development	NOUN
ajfa-13142	108	9	in	in	ADP
ajfa-13142	108	10	the	the	DET
ajfa-13142	108	11	society	society	NOUN
ajfa-13142	108	12	.	.	PUNCT
ajfa-13142	109	1	5	5	X
ajfa-13142	109	2	.	.	PUNCT
ajfa-13142	109	3	establish	establish	VERB
ajfa-13142	109	4	the	the	DET
ajfa-13142	109	5	principle	principle	NOUN
ajfa-13142	109	6	of	of	ADP
ajfa-13142	109	7	social	social	ADJ
ajfa-13142	109	8	solidarity	solidarity	NOUN
ajfa-13142	109	9	,	,	PUNCT
ajfa-13142	109	10	not	not	PART
ajfa-13142	109	11	only	only	ADV
ajfa-13142	109	12	by	by	ADP
ajfa-13142	109	13	collecting	collect	VERB
ajfa-13142	109	14	and	and	CCONJ
ajfa-13142	109	15	disbursing	disburse	VERB
ajfa-13142	109	16	zakat	zakat	NOUN
ajfa-13142	109	17	in	in	ADP
ajfa-13142	109	18	its	its	PRON
ajfa-13142	109	19	legislative	legislative	ADJ
ajfa-13142	109	20	courses	course	NOUN
ajfa-13142	109	21	,	,	PUNCT
ajfa-13142	109	22	but	but	CCONJ
ajfa-13142	109	23	also	also	ADV
ajfa-13142	109	24	by	by	ADP
ajfa-13142	109	25	seeking	seek	VERB
ajfa-13142	109	26	justice	justice	NOUN
ajfa-13142	109	27	in	in	ADP
ajfa-13142	109	28	distributing	distribute	VERB
ajfa-13142	109	29	the	the	DET
ajfa-13142	109	30	returns	return	NOUN
ajfa-13142	109	31	of	of	ADP
ajfa-13142	109	32	invested	invest	VERB
ajfa-13142	109	33	funds	fund	NOUN
ajfa-13142	109	34	and	and	CCONJ
ajfa-13142	109	35	maximizing	maximize	VERB
ajfa-13142	109	36	the	the	DET
ajfa-13142	109	37	social	social	ADJ
ajfa-13142	109	38	return	return	NOUN
ajfa-13142	109	39	of	of	ADP
ajfa-13142	109	40	investment	investment	NOUN
ajfa-13142	109	41	.	.	PUNCT
ajfa-13142	110	1	the	the	DET
ajfa-13142	110	2	concept	concept	NOUN
ajfa-13142	110	3	of	of	ADP
ajfa-13142	110	4	dividend	dividend	NOUN
ajfa-13142	110	5	dividend	dividend	NOUN
ajfa-13142	110	6	is	be	AUX
ajfa-13142	110	7	one	one	NUM
ajfa-13142	110	8	of	of	ADP
ajfa-13142	110	9	the	the	DET
ajfa-13142	110	10	commonly	commonly	ADV
ajfa-13142	110	11	used	use	VERB
ajfa-13142	110	12	criteria	criterion	NOUN
ajfa-13142	110	13	for	for	ADP
ajfa-13142	110	14	analyzing	analyze	VERB
ajfa-13142	110	15	the	the	DET
ajfa-13142	110	16	profitability	profitability	NOUN
ajfa-13142	110	17	of	of	ADP
ajfa-13142	110	18	a	a	DET
ajfa-13142	110	19	company	company	NOUN
ajfa-13142	110	20	.	.	PUNCT
ajfa-13142	111	1	the	the	DET
ajfa-13142	111	2	dividend	dividend	NOUN
ajfa-13142	111	3	of	of	ADP
ajfa-13142	111	4	the	the	DET
ajfa-13142	111	5	company	company	NOUN
ajfa-13142	111	6	is	be	AUX
ajfa-13142	111	7	either	either	PRON
ajfa-13142	111	8	compared	compare	VERB
ajfa-13142	111	9	with	with	ADP
ajfa-13142	111	10	previous	previous	ADJ
ajfa-13142	111	11	years	year	NOUN
ajfa-13142	111	12	for	for	ADP
ajfa-13142	111	13	the	the	DET
ajfa-13142	111	14	same	same	ADJ
ajfa-13142	111	15	company	company	NOUN
ajfa-13142	111	16	or	or	CCONJ
ajfa-13142	111	17	with	with	ADP
ajfa-13142	111	18	other	other	ADJ
ajfa-13142	111	19	companies	company	NOUN
ajfa-13142	111	20	in	in	ADP
ajfa-13142	111	21	the	the	DET
ajfa-13142	111	22	same	same	ADJ
ajfa-13142	111	23	sector	sector	NOUN
ajfa-13142	111	24	.	.	PUNCT
ajfa-13142	112	1	dividend	dividend	NOUN
ajfa-13142	112	2	plays	play	VERB
ajfa-13142	112	3	a	a	DET
ajfa-13142	112	4	key	key	ADJ
ajfa-13142	112	5	role	role	NOUN
ajfa-13142	112	6	in	in	ADP
ajfa-13142	112	7	determining	determine	VERB
ajfa-13142	112	8	the	the	DET
ajfa-13142	112	9	share	share	NOUN
ajfa-13142	112	10	market	market	NOUN
ajfa-13142	112	11	price	price	NOUN
ajfa-13142	112	12	due	due	ADP
ajfa-13142	112	13	to	to	ADP
ajfa-13142	112	14	its	its	PRON
ajfa-13142	112	15	effect	effect	NOUN
ajfa-13142	112	16	on	on	ADP
ajfa-13142	112	17	the	the	DET
ajfa-13142	112	18	decisions	decision	NOUN
ajfa-13142	112	19	of	of	ADP
ajfa-13142	112	20	investors	investor	NOUN
ajfa-13142	112	21	.	.	PUNCT
ajfa-13142	113	1	the	the	DET
ajfa-13142	113	2	international	international	ADJ
ajfa-13142	113	3	accounting	accounting	NOUN
ajfa-13142	113	4	standard	standard	PROPN
ajfa-13142	113	5	no	no	NOUN
ajfa-13142	113	6	.	.	PUNCT
ajfa-13142	113	7	33	33	NUM
ajfa-13142	113	8	obliged	oblige	VERB
ajfa-13142	113	9	shareholding	shareholding	NOUN
ajfa-13142	113	10	companies	company	NOUN
ajfa-13142	113	11	that	that	PRON
ajfa-13142	113	12	offer	offer	VERB
ajfa-13142	113	13	their	their	PRON
ajfa-13142	113	14	shares	share	NOUN
ajfa-13142	113	15	for	for	ADP
ajfa-13142	113	16	subscription	subscription	NOUN
ajfa-13142	113	17	and	and	CCONJ
ajfa-13142	113	18	trading	trading	NOUN
ajfa-13142	113	19	in	in	ADP
ajfa-13142	113	20	the	the	DET
ajfa-13142	113	21	financial	financial	ADJ
ajfa-13142	113	22	market	market	NOUN
ajfa-13142	113	23	to	to	PART
ajfa-13142	113	24	calculate	calculate	VERB
ajfa-13142	113	25	the	the	DET
ajfa-13142	113	26	dividend	dividend	NOUN
ajfa-13142	113	27	and	and	CCONJ
ajfa-13142	113	28	to	to	PART
ajfa-13142	113	29	present	present	VERB
ajfa-13142	113	30	it	it	PRON
ajfa-13142	113	31	in	in	ADP
ajfa-13142	113	32	the	the	DET
ajfa-13142	113	33	financial	financial	ADJ
ajfa-13142	113	34	statements	statement	NOUN
ajfa-13142	113	35	,	,	PUNCT
ajfa-13142	113	36	particularly	particularly	ADV
ajfa-13142	113	37	in	in	ADP
ajfa-13142	113	38	the	the	DET
ajfa-13142	113	39	statement	statement	NOUN
ajfa-13142	113	40	of	of	ADP
ajfa-13142	113	41	income	income	NOUN
ajfa-13142	113	42	ias	ias	NOUN
ajfa-13142	113	43	(	(	PUNCT
ajfa-13142	113	44	33	33	NUM
ajfa-13142	113	45	)	)	PUNCT
ajfa-13142	113	46	.	.	PUNCT
ajfa-13142	114	1	the	the	DET
ajfa-13142	114	2	types	type	NOUN
ajfa-13142	114	3	of	of	ADP
ajfa-13142	114	4	dividend	dividend	NOUN
ajfa-13142	114	5	:	:	PUNCT
ajfa-13142	114	6	there	there	PRON
ajfa-13142	114	7	are	be	VERB
ajfa-13142	114	8	two	two	NUM
ajfa-13142	114	9	types	type	NOUN
ajfa-13142	114	10	of	of	ADP
ajfa-13142	114	11	dividend	dividend	NOUN
ajfa-13142	114	12	;	;	PUNCT
ajfa-13142	114	13	the	the	DET
ajfa-13142	114	14	first	first	ADJ
ajfa-13142	114	15	is	be	AUX
ajfa-13142	114	16	the	the	DET
ajfa-13142	114	17	basic	basic	ADJ
ajfa-13142	114	18	earnings	earning	NOUN
ajfa-13142	114	19	per	per	ADP
ajfa-13142	114	20	share	share	NOUN
ajfa-13142	114	21	and	and	CCONJ
ajfa-13142	114	22	the	the	DET
ajfa-13142	114	23	second	second	ADJ
ajfa-13142	114	24	is	be	AUX
ajfa-13142	114	25	the	the	DET
ajfa-13142	114	26	diluted	dilute	VERB
ajfa-13142	114	27	earnings	earning	NOUN
ajfa-13142	114	28	per	per	ADP
ajfa-13142	114	29	share	share	NOUN
ajfa-13142	114	30	(	(	PUNCT
ajfa-13142	114	31	abu	abu	PROPN
ajfa-13142	114	32	nassar	nassar	PROPN
ajfa-13142	114	33	,	,	PUNCT
ajfa-13142	114	34	2016	2016	NUM
ajfa-13142	114	35	)	)	PUNCT
ajfa-13142	114	36	.	.	PUNCT
ajfa-13142	115	1	earnings	earning	NOUN
ajfa-13142	115	2	per	per	ADP
ajfa-13142	115	3	share	share	NOUN
ajfa-13142	115	4	are	be	AUX
ajfa-13142	115	5	calculated	calculate	VERB
ajfa-13142	115	6	through	through	ADP
ajfa-13142	115	7	the	the	DET
ajfa-13142	115	8	following	follow	VERB
ajfa-13142	115	9	formula	formula	NOUN
ajfa-13142	115	10	:	:	PUNCT
ajfa-13142	115	11	after	after	ADP
ajfa-13142	115	12	-	-	PUNCT
ajfa-13142	115	13	tax	tax	NOUN
ajfa-13142	115	14	net	net	ADJ
ajfa-13142	115	15	income	income	NOUN
ajfa-13142	115	16	–	–	PUNCT
ajfa-13142	115	17	the	the	DET
ajfa-13142	115	18	distribution	distribution	NOUN
ajfa-13142	115	19	of	of	ADP
ajfa-13142	115	20	preferred	preferred	ADJ
ajfa-13142	115	21	shares	share	NOUN
ajfa-13142	115	22	the	the	DET
ajfa-13142	115	23	weighted	weighted	ADJ
ajfa-13142	115	24	average	average	ADJ
ajfa-13142	115	25	number	number	NOUN
ajfa-13142	115	26	of	of	ADP
ajfa-13142	115	27	shares	share	NOUN
ajfa-13142	115	28	during	during	ADP
ajfa-13142	115	29	the	the	DET
ajfa-13142	115	30	year	year	NOUN
ajfa-13142	115	31	this	this	DET
ajfa-13142	115	32	ratio	ratio	NOUN
ajfa-13142	115	33	also	also	ADV
ajfa-13142	115	34	shows	show	VERB
ajfa-13142	115	35	the	the	DET
ajfa-13142	115	36	profit	profit	NOUN
ajfa-13142	115	37	achieved	achieve	VERB
ajfa-13142	115	38	for	for	ADP
ajfa-13142	115	39	each	each	DET
ajfa-13142	115	40	ordinary	ordinary	ADJ
ajfa-13142	115	41	share	share	NOUN
ajfa-13142	115	42	during	during	ADP
ajfa-13142	115	43	the	the	DET
ajfa-13142	115	44	financial	financial	ADJ
ajfa-13142	115	45	period	period	NOUN
ajfa-13142	115	46	.	.	PUNCT
ajfa-13142	116	1	it	it	PRON
ajfa-13142	116	2	is	be	AUX
ajfa-13142	116	3	also	also	ADV
ajfa-13142	116	4	known	know	VERB
ajfa-13142	116	5	as	as	ADP
ajfa-13142	116	6	the	the	DET
ajfa-13142	116	7	ratio	ratio	NOUN
ajfa-13142	116	8	of	of	ADP
ajfa-13142	116	9	the	the	DET
ajfa-13142	116	10	ordinary	ordinary	ADJ
ajfa-13142	116	11	share	share	NOUN
ajfa-13142	116	12	of	of	ADP
ajfa-13142	116	13	profits	profit	NOUN
ajfa-13142	116	14	.	.	PUNCT
ajfa-13142	117	1	this	this	DET
ajfa-13142	117	2	ratio	ratio	NOUN
ajfa-13142	117	3	is	be	AUX
ajfa-13142	117	4	considered	consider	VERB
ajfa-13142	117	5	as	as	ADP
ajfa-13142	117	6	the	the	DET
ajfa-13142	117	7	most	most	ADV
ajfa-13142	117	8	important	important	ADJ
ajfa-13142	117	9	ratio	ratio	NOUN
ajfa-13142	117	10	in	in	ADP
ajfa-13142	117	11	the	the	DET
ajfa-13142	117	12	market	market	NOUN
ajfa-13142	117	13	and	and	CCONJ
ajfa-13142	117	14	is	be	AUX
ajfa-13142	117	15	used	use	VERB
ajfa-13142	117	16	by	by	ADP
ajfa-13142	117	17	current	current	ADJ
ajfa-13142	117	18	and	and	CCONJ
ajfa-13142	117	19	potential	potential	ADJ
ajfa-13142	117	20	investors	investor	NOUN
ajfa-13142	117	21	.	.	PUNCT
ajfa-13142	118	1	the	the	DET
ajfa-13142	118	2	measurement	measurement	NOUN
ajfa-13142	118	3	of	of	ADP
ajfa-13142	118	4	the	the	DET
ajfa-13142	118	5	ordinary	ordinary	ADJ
ajfa-13142	118	6	share	share	NOUN
ajfa-13142	118	7	yield	yield	NOUN
ajfa-13142	118	8	depends	depend	VERB
ajfa-13142	118	9	on	on	ADP
ajfa-13142	118	10	the	the	DET
ajfa-13142	118	11	financing	financing	NOUN
ajfa-13142	118	12	structure	structure	NOUN
ajfa-13142	118	13	of	of	ADP
ajfa-13142	118	14	establishments	establishment	NOUN
ajfa-13142	118	15	which	which	PRON
ajfa-13142	118	16	is	be	AUX
ajfa-13142	118	17	of	of	ADP
ajfa-13142	118	18	two	two	NUM
ajfa-13142	118	19	types	type	NOUN
ajfa-13142	118	20	:	:	PUNCT
ajfa-13142	118	21	a	a	DET
ajfa-13142	118	22	simple	simple	ADJ
ajfa-13142	118	23	financing	financing	NOUN
ajfa-13142	118	24	structure	structure	NOUN
ajfa-13142	118	25	or	or	CCONJ
ajfa-13142	118	26	a	a	DET
ajfa-13142	118	27	complex	complex	ADJ
ajfa-13142	118	28	financing	financing	NOUN
ajfa-13142	118	29	structure	structure	NOUN
ajfa-13142	118	30	.	.	PUNCT
ajfa-13142	119	1	the	the	DET
ajfa-13142	119	2	simple	simple	ADJ
ajfa-13142	119	3	structure	structure	NOUN
ajfa-13142	119	4	consists	consist	VERB
ajfa-13142	119	5	of	of	ADP
ajfa-13142	119	6	ordinary	ordinary	ADJ
ajfa-13142	119	7	shares	share	NOUN
ajfa-13142	119	8	and	and	CCONJ
ajfa-13142	119	9	does	do	AUX
ajfa-13142	119	10	not	not	PART
ajfa-13142	119	11	include	include	VERB
ajfa-13142	119	12	any	any	DET
ajfa-13142	119	13	other	other	ADJ
ajfa-13142	119	14	sources	source	NOUN
ajfa-13142	119	15	of	of	ADP
ajfa-13142	119	16	financing	financing	NOUN
ajfa-13142	119	17	that	that	PRON
ajfa-13142	119	18	are	be	AUX
ajfa-13142	119	19	convertible	convertible	ADJ
ajfa-13142	119	20	into	into	ADP
ajfa-13142	119	21	ordinary	ordinary	ADJ
ajfa-13142	119	22	shares	share	NOUN
ajfa-13142	119	23	such	such	ADJ
ajfa-13142	119	24	as	as	ADP
ajfa-13142	119	25	preferred	preferred	ADJ
ajfa-13142	119	26	shares	share	NOUN
ajfa-13142	119	27	and	and	CCONJ
ajfa-13142	119	28	deeds	deed	NOUN
ajfa-13142	119	29	that	that	SCONJ
ajfa-13142	119	30	converting	convert	VERB
ajfa-13142	119	31	them	they	PRON
ajfa-13142	119	32	has	have	VERB
ajfa-13142	119	33	a	a	DET
ajfa-13142	119	34	financial	financial	ADJ
ajfa-13142	119	35	effect	effect	NOUN
ajfa-13142	119	36	on	on	ADP
ajfa-13142	119	37	reducing	reduce	VERB
ajfa-13142	119	38	the	the	DET
ajfa-13142	119	39	ordinary	ordinary	ADJ
ajfa-13142	119	40	share	share	NOUN
ajfa-13142	119	41	of	of	ADP
ajfa-13142	119	42	profits	profit	NOUN
ajfa-13142	119	43	(	(	PUNCT
ajfa-13142	119	44	khanfar	khanfar	ADJ
ajfa-13142	119	45	&	&	CCONJ
ajfa-13142	119	46	asian	asian	ADJ
ajfa-13142	119	47	journal	journal	PROPN
ajfa-13142	119	48	of	of	ADP
ajfa-13142	119	49	finance	finance	PROPN
ajfa-13142	119	50	&	&	CCONJ
ajfa-13142	119	51	accounting	accounting	PROPN
ajfa-13142	119	52	issn	issn	PROPN
ajfa-13142	119	53	1946	1946	NUM
ajfa-13142	119	54	-	-	PUNCT
ajfa-13142	119	55	052x	052x	NOUN
ajfa-13142	119	56	2018	2018	NUM
ajfa-13142	119	57	,	,	PUNCT
ajfa-13142	119	58	vol	vol	NOUN
ajfa-13142	119	59	.	.	PROPN
ajfa-13142	120	1	10	10	NUM
ajfa-13142	120	2	,	,	PUNCT
ajfa-13142	120	3	no	no	INTJ
ajfa-13142	120	4	.	.	NOUN
ajfa-13142	120	5	1	1	NUM
ajfa-13142	120	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13142	120	7	344	344	NUM
ajfa-13142	120	8	al	al	PROPN
ajfa-13142	120	9	-	-	PUNCT
ajfa-13142	120	10	matarneh	matarneh	PROPN
ajfa-13142	120	11	,	,	PUNCT
ajfa-13142	120	12	2006	2006	NUM
ajfa-13142	120	13	,	,	PUNCT
ajfa-13142	120	14	p.146	p.146	NUM
ajfa-13142	120	15	)	)	PUNCT
ajfa-13142	120	16	.	.	PUNCT
ajfa-13142	121	1	the	the	DET
ajfa-13142	121	2	methodology	methodology	NOUN
ajfa-13142	121	3	and	and	CCONJ
ajfa-13142	121	4	procedures	procedure	NOUN
ajfa-13142	121	5	:	:	PUNCT
ajfa-13142	121	6	here	here	ADV
ajfa-13142	121	7	we	we	PRON
ajfa-13142	121	8	will	will	AUX
ajfa-13142	121	9	present	present	VERB
ajfa-13142	121	10	the	the	DET
ajfa-13142	121	11	methodology	methodology	NOUN
ajfa-13142	121	12	on	on	ADP
ajfa-13142	121	13	which	which	PRON
ajfa-13142	121	14	the	the	DET
ajfa-13142	121	15	research	research	NOUN
ajfa-13142	121	16	was	be	AUX
ajfa-13142	121	17	based	base	VERB
ajfa-13142	121	18	to	to	PART
ajfa-13142	121	19	carry	carry	VERB
ajfa-13142	121	20	on	on	ADP
ajfa-13142	121	21	this	this	DET
ajfa-13142	121	22	study	study	NOUN
ajfa-13142	121	23	as	as	ADV
ajfa-13142	121	24	well	well	ADV
ajfa-13142	121	25	as	as	ADP
ajfa-13142	121	26	the	the	DET
ajfa-13142	121	27	study	study	NOUN
ajfa-13142	121	28	’s	’s	PART
ajfa-13142	121	29	population	population	NOUN
ajfa-13142	121	30	,	,	PUNCT
ajfa-13142	121	31	sample	sample	NOUN
ajfa-13142	121	32	,	,	PUNCT
ajfa-13142	121	33	tool	tool	NOUN
ajfa-13142	121	34	,	,	PUNCT
ajfa-13142	121	35	applied	apply	VERB
ajfa-13142	121	36	procedures	procedure	NOUN
ajfa-13142	121	37	and	and	CCONJ
ajfa-13142	121	38	the	the	DET
ajfa-13142	121	39	used	use	VERB
ajfa-13142	121	40	statistical	statistical	ADJ
ajfa-13142	121	41	approaches	approach	NOUN
ajfa-13142	121	42	.	.	PUNCT
ajfa-13142	122	1	1	1	X
ajfa-13142	122	2	.	.	X
ajfa-13142	122	3	the	the	DET
ajfa-13142	122	4	methodology	methodology	NOUN
ajfa-13142	122	5	of	of	ADP
ajfa-13142	122	6	the	the	DET
ajfa-13142	122	7	study	study	NOUN
ajfa-13142	122	8	:	:	PUNCT
ajfa-13142	122	9	the	the	DET
ajfa-13142	122	10	researchers	researcher	NOUN
ajfa-13142	122	11	followed	follow	VERB
ajfa-13142	122	12	the	the	DET
ajfa-13142	122	13	descriptive	descriptive	ADJ
ajfa-13142	122	14	analytical	analytical	ADJ
ajfa-13142	122	15	approach	approach	NOUN
ajfa-13142	122	16	by	by	ADP
ajfa-13142	122	17	obtaining	obtain	VERB
ajfa-13142	122	18	the	the	DET
ajfa-13142	122	19	study	study	NOUN
ajfa-13142	122	20	’s	’s	PART
ajfa-13142	122	21	theoretical	theoretical	ADJ
ajfa-13142	122	22	and	and	CCONJ
ajfa-13142	122	23	scientific	scientific	ADJ
ajfa-13142	122	24	data	datum	NOUN
ajfa-13142	122	25	from	from	ADP
ajfa-13142	122	26	the	the	DET
ajfa-13142	122	27	published	publish	VERB
ajfa-13142	122	28	annual	annual	ADJ
ajfa-13142	122	29	reports	report	NOUN
ajfa-13142	122	30	of	of	ADP
ajfa-13142	122	31	jordanian	jordanian	ADJ
ajfa-13142	122	32	islamic	islamic	ADJ
ajfa-13142	122	33	banks	bank	NOUN
ajfa-13142	122	34	.	.	PUNCT
ajfa-13142	123	1	2	2	X
ajfa-13142	123	2	.	.	X
ajfa-13142	123	3	the	the	DET
ajfa-13142	123	4	population	population	NOUN
ajfa-13142	123	5	and	and	CCONJ
ajfa-13142	123	6	sample	sample	NOUN
ajfa-13142	123	7	of	of	ADP
ajfa-13142	123	8	the	the	DET
ajfa-13142	123	9	study	study	NOUN
ajfa-13142	123	10	:	:	PUNCT
ajfa-13142	123	11	the	the	DET
ajfa-13142	123	12	study	study	NOUN
ajfa-13142	123	13	’s	’s	PART
ajfa-13142	123	14	population	population	NOUN
ajfa-13142	123	15	and	and	CCONJ
ajfa-13142	123	16	sample	sample	NOUN
ajfa-13142	123	17	were	be	AUX
ajfa-13142	123	18	made	make	VERB
ajfa-13142	123	19	of	of	ADP
ajfa-13142	123	20	all	all	DET
ajfa-13142	123	21	jordanian	jordanian	ADJ
ajfa-13142	123	22	islamic	islamic	ADJ
ajfa-13142	123	23	banks	bank	NOUN
ajfa-13142	123	24	’	’	PART
ajfa-13142	123	25	employees	employee	NOUN
ajfa-13142	123	26	who	who	PRON
ajfa-13142	123	27	received	receive	VERB
ajfa-13142	123	28	training	training	NOUN
ajfa-13142	123	29	courses	course	NOUN
ajfa-13142	123	30	on	on	ADP
ajfa-13142	123	31	the	the	DET
ajfa-13142	123	32	expenses	expense	NOUN
ajfa-13142	123	33	of	of	ADP
ajfa-13142	123	34	the	the	DET
ajfa-13142	123	35	banks	bank	NOUN
ajfa-13142	123	36	under	under	ADP
ajfa-13142	123	37	study	study	NOUN
ajfa-13142	123	38	from	from	ADP
ajfa-13142	123	39	(	(	PUNCT
ajfa-13142	123	40	2012	2012	NUM
ajfa-13142	123	41	)	)	PUNCT
ajfa-13142	123	42	to	to	ADP
ajfa-13142	123	43	(	(	PUNCT
ajfa-13142	123	44	2016	2016	NUM
ajfa-13142	123	45	)	)	PUNCT
ajfa-13142	123	46	.	.	PUNCT
ajfa-13142	124	1	the	the	DET
ajfa-13142	124	2	following	follow	VERB
ajfa-13142	124	3	table	table	NOUN
ajfa-13142	124	4	shows	show	VERB
ajfa-13142	124	5	the	the	DET
ajfa-13142	124	6	distribution	distribution	NOUN
ajfa-13142	124	7	of	of	ADP
ajfa-13142	124	8	the	the	DET
ajfa-13142	124	9	study	study	NOUN
ajfa-13142	124	10	’s	’s	PART
ajfa-13142	124	11	sample	sample	NOUN
ajfa-13142	124	12	regarding	regard	VERB
ajfa-13142	124	13	the	the	DET
ajfa-13142	124	14	participants	participant	NOUN
ajfa-13142	124	15	and	and	CCONJ
ajfa-13142	124	16	the	the	DET
ajfa-13142	124	17	number	number	NOUN
ajfa-13142	124	18	of	of	ADP
ajfa-13142	124	19	the	the	DET
ajfa-13142	124	20	courses	course	NOUN
ajfa-13142	124	21	they	they	PRON
ajfa-13142	124	22	received	receive	VERB
ajfa-13142	124	23	within	within	ADP
ajfa-13142	124	24	the	the	DET
ajfa-13142	124	25	period	period	NOUN
ajfa-13142	124	26	of	of	ADP
ajfa-13142	124	27	the	the	DET
ajfa-13142	124	28	study	study	NOUN
ajfa-13142	124	29	.	.	PUNCT
ajfa-13142	125	1	table	table	NOUN
ajfa-13142	125	2	1	1	NUM
ajfa-13142	125	3	.	.	PUNCT
ajfa-13142	126	1	the	the	DET
ajfa-13142	126	2	distribution	distribution	NOUN
ajfa-13142	126	3	of	of	ADP
ajfa-13142	126	4	the	the	DET
ajfa-13142	126	5	study	study	NOUN
ajfa-13142	126	6	’s	’s	PART
ajfa-13142	126	7	sample	sample	NOUN
ajfa-13142	126	8	regarding	regard	VERB
ajfa-13142	126	9	the	the	DET
ajfa-13142	126	10	participants	participant	NOUN
ajfa-13142	126	11	and	and	CCONJ
ajfa-13142	126	12	the	the	DET
ajfa-13142	126	13	number	number	NOUN
ajfa-13142	126	14	of	of	ADP
ajfa-13142	126	15	courses	course	NOUN
ajfa-13142	126	16	for	for	ADP
ajfa-13142	126	17	the	the	DET
ajfa-13142	126	18	years	year	NOUN
ajfa-13142	126	19	(	(	PUNCT
ajfa-13142	126	20	2012	2012	NUM
ajfa-13142	126	21	-	-	SYM
ajfa-13142	126	22	2016	2016	NUM
ajfa-13142	126	23	)	)	PUNCT
ajfa-13142	126	24	bank	bank	NOUN
ajfa-13142	126	25	’s	’s	PART
ajfa-13142	126	26	name	name	NOUN
ajfa-13142	126	27	year	year	NOUN
ajfa-13142	126	28	2012	2012	NUM
ajfa-13142	126	29	2013	2013	NUM
ajfa-13142	126	30	2014	2014	NUM
ajfa-13142	126	31	2015	2015	NUM
ajfa-13142	126	32	2016	2016	NUM
ajfa-13142	126	33	courses	course	NOUN
ajfa-13142	126	34	participants	participant	NOUN
ajfa-13142	126	35	courses	course	VERB
ajfa-13142	126	36	participants	participant	NOUN
ajfa-13142	126	37	courses	course	VERB
ajfa-13142	126	38	participants	participant	NOUN
ajfa-13142	126	39	courses	course	VERB
ajfa-13142	126	40	participants	participant	NOUN
ajfa-13142	126	41	courses	course	VERB
ajfa-13142	126	42	participants	participant	NOUN
ajfa-13142	126	43	safwa	safwa	PROPN
ajfa-13142	126	44	bank	bank	PROPN
ajfa-13142	126	45	137	137	NUM
ajfa-13142	126	46	1321	1321	NUM
ajfa-13142	126	47	152	152	NUM
ajfa-13142	126	48	2334	2334	NUM
ajfa-13142	126	49	41	41	NUM
ajfa-13142	126	50	994	994	NUM
ajfa-13142	126	51	56	56	NUM
ajfa-13142	126	52	1482	1482	NUM
ajfa-13142	126	53	297	297	NUM
ajfa-13142	126	54	3500	3500	NUM
ajfa-13142	126	55	islamic	islamic	PROPN
ajfa-13142	126	56	arab	arab	PROPN
ajfa-13142	126	57	bank	bank	PROPN
ajfa-13142	126	58	198	198	NUM
ajfa-13142	126	59	2539	2539	NUM
ajfa-13142	126	60	207	207	NUM
ajfa-13142	126	61	1669	1669	NUM
ajfa-13142	126	62	209	209	NUM
ajfa-13142	126	63	1773	1773	NUM
ajfa-13142	126	64	193	193	NUM
ajfa-13142	126	65	1107	1107	NUM
ajfa-13142	126	66	234	234	NUM
ajfa-13142	126	67	1661	1661	NUM
ajfa-13142	126	68	jordan	jordan	PROPN
ajfa-13142	126	69	islamic	islamic	PROPN
ajfa-13142	126	70	bank	bank	PROPN
ajfa-13142	126	71	391	391	NUM
ajfa-13142	126	72	3062	3062	NUM
ajfa-13142	126	73	460	460	NUM
ajfa-13142	126	74	3934	3934	NUM
ajfa-13142	126	75	500	500	NUM
ajfa-13142	126	76	3577	3577	NUM
ajfa-13142	126	77	590	590	NUM
ajfa-13142	126	78	3607	3607	NUM
ajfa-13142	126	79	628	628	NUM
ajfa-13142	126	80	4199	4199	NUM
ajfa-13142	126	81	total	total	ADJ
ajfa-13142	126	82	726	726	NUM
ajfa-13142	126	83	6922	6922	NUM
ajfa-13142	126	84	819	819	NUM
ajfa-13142	126	85	7937	7937	NUM
ajfa-13142	126	86	750	750	NUM
ajfa-13142	126	87	6344	6344	NUM
ajfa-13142	126	88	839	839	NUM
ajfa-13142	126	89	6196	6196	NUM
ajfa-13142	126	90	1159	1159	NUM
ajfa-13142	126	91	9360	9360	NUM
ajfa-13142	126	92	the	the	DET
ajfa-13142	126	93	previous	previous	ADJ
ajfa-13142	126	94	table	table	NOUN
ajfa-13142	126	95	shows	show	VERB
ajfa-13142	126	96	that	that	SCONJ
ajfa-13142	126	97	there	there	PRON
ajfa-13142	126	98	is	be	VERB
ajfa-13142	126	99	a	a	DET
ajfa-13142	126	100	remarkable	remarkable	ADJ
ajfa-13142	126	101	variation	variation	NOUN
ajfa-13142	126	102	in	in	ADP
ajfa-13142	126	103	the	the	DET
ajfa-13142	126	104	number	number	NOUN
ajfa-13142	126	105	of	of	ADP
ajfa-13142	126	106	courses	course	NOUN
ajfa-13142	126	107	that	that	PRON
ajfa-13142	126	108	each	each	DET
ajfa-13142	126	109	bank	bank	NOUN
ajfa-13142	126	110	offers	offer	VERB
ajfa-13142	126	111	to	to	ADP
ajfa-13142	126	112	his	his	PRON
ajfa-13142	126	113	employees	employee	NOUN
ajfa-13142	126	114	during	during	ADP
ajfa-13142	126	115	the	the	DET
ajfa-13142	126	116	years	year	NOUN
ajfa-13142	126	117	(	(	PUNCT
ajfa-13142	126	118	2012	2012	NUM
ajfa-13142	126	119	-	-	SYM
ajfa-13142	126	120	2016	2016	NUM
ajfa-13142	126	121	)	)	PUNCT
ajfa-13142	126	122	.	.	PUNCT
ajfa-13142	127	1	there	there	PRON
ajfa-13142	127	2	is	be	VERB
ajfa-13142	127	3	also	also	ADV
ajfa-13142	127	4	a	a	DET
ajfa-13142	127	5	variation	variation	NOUN
ajfa-13142	127	6	in	in	ADP
ajfa-13142	127	7	the	the	DET
ajfa-13142	127	8	number	number	NOUN
ajfa-13142	127	9	of	of	ADP
ajfa-13142	127	10	courses	course	NOUN
ajfa-13142	127	11	from	from	ADP
ajfa-13142	127	12	one	one	NUM
ajfa-13142	127	13	year	year	NOUN
ajfa-13142	127	14	to	to	ADP
ajfa-13142	127	15	another	another	PRON
ajfa-13142	127	16	and	and	CCONJ
ajfa-13142	127	17	in	in	ADP
ajfa-13142	127	18	the	the	DET
ajfa-13142	127	19	number	number	NOUN
ajfa-13142	127	20	of	of	ADP
ajfa-13142	127	21	participating	participate	VERB
ajfa-13142	127	22	employees	employee	NOUN
ajfa-13142	127	23	in	in	ADP
ajfa-13142	127	24	each	each	DET
ajfa-13142	127	25	bank	bank	NOUN
ajfa-13142	127	26	.	.	PUNCT
ajfa-13142	128	1	3	3	X
ajfa-13142	128	2	.	.	X
ajfa-13142	128	3	the	the	DET
ajfa-13142	128	4	tool	tool	NOUN
ajfa-13142	128	5	of	of	ADP
ajfa-13142	128	6	the	the	DET
ajfa-13142	128	7	study	study	NOUN
ajfa-13142	128	8	:	:	PUNCT
ajfa-13142	128	9	the	the	DET
ajfa-13142	128	10	researchers	researcher	NOUN
ajfa-13142	128	11	depended	depend	VERB
ajfa-13142	128	12	on	on	ADP
ajfa-13142	128	13	the	the	DET
ajfa-13142	128	14	annual	annual	ADJ
ajfa-13142	128	15	financial	financial	ADJ
ajfa-13142	128	16	reports	report	NOUN
ajfa-13142	128	17	of	of	ADP
ajfa-13142	128	18	the	the	DET
ajfa-13142	128	19	banks	bank	NOUN
ajfa-13142	128	20	under	under	ADP
ajfa-13142	128	21	study	study	NOUN
ajfa-13142	128	22	,	,	PUNCT
ajfa-13142	128	23	issued	issue	VERB
ajfa-13142	128	24	during	during	ADP
ajfa-13142	128	25	the	the	DET
ajfa-13142	128	26	years	year	NOUN
ajfa-13142	128	27	(	(	PUNCT
ajfa-13142	128	28	2012	2012	NUM
ajfa-13142	128	29	-	-	SYM
ajfa-13142	128	30	2016	2016	NUM
ajfa-13142	128	31	)	)	PUNCT
ajfa-13142	128	32	.	.	PUNCT
ajfa-13142	129	1	these	these	DET
ajfa-13142	129	2	reports	report	NOUN
ajfa-13142	129	3	formed	form	VERB
ajfa-13142	129	4	the	the	DET
ajfa-13142	129	5	basic	basic	ADJ
ajfa-13142	129	6	source	source	NOUN
ajfa-13142	129	7	of	of	ADP
ajfa-13142	129	8	data	datum	NOUN
ajfa-13142	129	9	which	which	PRON
ajfa-13142	129	10	will	will	AUX
ajfa-13142	129	11	be	be	AUX
ajfa-13142	129	12	used	use	VERB
ajfa-13142	129	13	to	to	PART
ajfa-13142	129	14	answer	answer	VERB
ajfa-13142	129	15	the	the	DET
ajfa-13142	129	16	study	study	NOUN
ajfa-13142	129	17	’s	’s	PART
ajfa-13142	129	18	questions	question	NOUN
ajfa-13142	129	19	.	.	PUNCT
ajfa-13142	130	1	the	the	DET
ajfa-13142	130	2	following	follow	VERB
ajfa-13142	130	3	table	table	NOUN
ajfa-13142	130	4	shows	show	VERB
ajfa-13142	130	5	this	this	PRON
ajfa-13142	130	6	.	.	PUNCT
ajfa-13142	131	1	asian	asian	ADJ
ajfa-13142	131	2	journal	journal	PROPN
ajfa-13142	131	3	of	of	ADP
ajfa-13142	131	4	finance	finance	PROPN
ajfa-13142	131	5	&	&	CCONJ
ajfa-13142	131	6	accounting	accounting	PROPN
ajfa-13142	131	7	issn	issn	PROPN
ajfa-13142	131	8	1946	1946	NUM
ajfa-13142	131	9	-	-	PUNCT
ajfa-13142	131	10	052x	052x	NOUN
ajfa-13142	131	11	2018	2018	NUM
ajfa-13142	131	12	,	,	PUNCT
ajfa-13142	131	13	vol	vol	NOUN
ajfa-13142	131	14	.	.	PROPN
ajfa-13142	132	1	10	10	NUM
ajfa-13142	132	2	,	,	PUNCT
ajfa-13142	132	3	no	no	INTJ
ajfa-13142	132	4	.	.	NOUN
ajfa-13142	132	5	1	1	NUM
ajfa-13142	132	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	132	7	345	345	NUM
ajfa-13142	132	8	4	4	NUM
ajfa-13142	132	9	.	.	PUNCT
ajfa-13142	133	1	the	the	DET
ajfa-13142	133	2	sources	source	NOUN
ajfa-13142	133	3	of	of	ADP
ajfa-13142	133	4	the	the	DET
ajfa-13142	133	5	collected	collected	ADJ
ajfa-13142	133	6	information	information	NOUN
ajfa-13142	133	7	:	:	PUNCT
ajfa-13142	133	8	primary	primary	ADJ
ajfa-13142	133	9	sources	source	NOUN
ajfa-13142	133	10	:	:	PUNCT
ajfa-13142	133	11	the	the	DET
ajfa-13142	133	12	researchers	researcher	NOUN
ajfa-13142	133	13	depended	depend	VERB
ajfa-13142	133	14	on	on	ADP
ajfa-13142	133	15	the	the	DET
ajfa-13142	133	16	annual	annual	ADJ
ajfa-13142	133	17	financial	financial	ADJ
ajfa-13142	133	18	reports	report	NOUN
ajfa-13142	133	19	of	of	ADP
ajfa-13142	133	20	the	the	DET
ajfa-13142	133	21	jordanian	jordanian	ADJ
ajfa-13142	133	22	islamic	islamic	ADJ
ajfa-13142	133	23	banks	bank	NOUN
ajfa-13142	133	24	from	from	ADP
ajfa-13142	133	25	2012	2012	NUM
ajfa-13142	133	26	to	to	ADP
ajfa-13142	133	27	2016	2016	NUM
ajfa-13142	133	28	.	.	PUNCT
ajfa-13142	134	1	secondary	secondary	ADJ
ajfa-13142	134	2	sources	source	NOUN
ajfa-13142	134	3	:	:	PUNCT
ajfa-13142	134	4	the	the	DET
ajfa-13142	134	5	researchers	researcher	NOUN
ajfa-13142	134	6	depended	depend	VERB
ajfa-13142	134	7	on	on	ADP
ajfa-13142	134	8	books	book	NOUN
ajfa-13142	134	9	,	,	PUNCT
ajfa-13142	134	10	scientific	scientific	ADJ
ajfa-13142	134	11	references	reference	NOUN
ajfa-13142	134	12	,	,	PUNCT
ajfa-13142	134	13	and	and	CCONJ
ajfa-13142	134	14	theses	these	VERB
ajfa-13142	134	15	for	for	ADP
ajfa-13142	134	16	the	the	DET
ajfa-13142	134	17	theoretical	theoretical	ADJ
ajfa-13142	134	18	framework	framework	NOUN
ajfa-13142	134	19	.	.	PUNCT
ajfa-13142	135	1	table	table	NOUN
ajfa-13142	135	2	2	2	NUM
ajfa-13142	135	3	.	.	PUNCT
ajfa-13142	136	1	the	the	DET
ajfa-13142	136	2	cost	cost	NOUN
ajfa-13142	136	3	of	of	ADP
ajfa-13142	136	4	employees	employee	NOUN
ajfa-13142	136	5	’	’	PART
ajfa-13142	136	6	training	training	NOUN
ajfa-13142	136	7	,	,	PUNCT
ajfa-13142	136	8	the	the	DET
ajfa-13142	136	9	pre	pre	ADJ
ajfa-13142	136	10	-	-	ADJ
ajfa-13142	136	11	tax	tax	ADJ
ajfa-13142	136	12	annual	annual	ADJ
ajfa-13142	136	13	profit	profit	NOUN
ajfa-13142	136	14	,	,	PUNCT
ajfa-13142	136	15	and	and	CCONJ
ajfa-13142	136	16	dividend	dividend	NOUN
ajfa-13142	136	17	/	/	SYM
ajfa-13142	136	18	dinar	dinar	PROPN
ajfa-13142	136	19	at	at	ADP
ajfa-13142	136	20	jordanian	jordanian	ADJ
ajfa-13142	136	21	islamic	islamic	ADJ
ajfa-13142	136	22	banks	bank	NOUN
ajfa-13142	136	23	for	for	ADP
ajfa-13142	136	24	the	the	DET
ajfa-13142	136	25	years	year	NOUN
ajfa-13142	136	26	(	(	PUNCT
ajfa-13142	136	27	2012	2012	NUM
ajfa-13142	136	28	-	-	SYM
ajfa-13142	136	29	2016	2016	NUM
ajfa-13142	136	30	)	)	PUNCT
ajfa-13142	136	31	bank	bank	NOUN
ajfa-13142	136	32	’s	’s	PART
ajfa-13142	136	33	name	name	PROPN
ajfa-13142	136	34	safwa	safwa	PROPN
ajfa-13142	136	35	bank	bank	PROPN
ajfa-13142	136	36	islamic	islamic	PROPN
ajfa-13142	136	37	arab	arab	PROPN
ajfa-13142	136	38	bank	bank	PROPN
ajfa-13142	136	39	jordan	jordan	PROPN
ajfa-13142	136	40	islamic	islamic	PROPN
ajfa-13142	136	41	bank	bank	PROPN
ajfa-13142	136	42	training	training	NOUN
ajfa-13142	136	43	cost	cost	NOUN
ajfa-13142	136	44	pre	pre	ADJ
ajfa-13142	136	45	-	-	ADJ
ajfa-13142	136	46	tax	tax	ADJ
ajfa-13142	136	47	annual	annual	ADJ
ajfa-13142	136	48	profit	profit	NOUN
ajfa-13142	136	49	after	after	ADP
ajfa-13142	136	50	-	-	PUNCT
ajfa-13142	136	51	tax	tax	NOUN
ajfa-13142	136	52	dividend	dividend	NOUN
ajfa-13142	136	53	/	/	SYM
ajfa-13142	136	54	dinar	dinar	PROPN
ajfa-13142	136	55	training	training	NOUN
ajfa-13142	136	56	cost	cost	NOUN
ajfa-13142	136	57	pre	pre	ADJ
ajfa-13142	136	58	-	-	ADJ
ajfa-13142	136	59	tax	tax	ADJ
ajfa-13142	136	60	annual	annual	ADJ
ajfa-13142	136	61	profit	profit	NOUN
ajfa-13142	136	62	after	after	ADP
ajfa-13142	136	63	-	-	PUNCT
ajfa-13142	136	64	tax	tax	NOUN
ajfa-13142	136	65	dividend	dividend	NOUN
ajfa-13142	136	66	/	/	SYM
ajfa-13142	136	67	dinar	dinar	PROPN
ajfa-13142	136	68	training	training	NOUN
ajfa-13142	136	69	cost	cost	NOUN
ajfa-13142	136	70	pre	pre	ADJ
ajfa-13142	136	71	-	-	ADJ
ajfa-13142	136	72	tax	tax	ADJ
ajfa-13142	136	73	annual	annual	ADJ
ajfa-13142	136	74	profit	profit	NOUN
ajfa-13142	136	75	after	after	ADP
ajfa-13142	136	76	-	-	PUNCT
ajfa-13142	136	77	tax	tax	NOUN
ajfa-13142	136	78	dividend	dividend	NOUN
ajfa-13142	136	79	/	/	SYM
ajfa-13142	136	80	dinar	dinar	PROPN
ajfa-13142	136	81	2012	2012	NUM
ajfa-13142	136	82	141673.00	141673.00	NUM
ajfa-13142	136	83	761906	761906	NUM
ajfa-13142	136	84	0.0230	0.0230	NUM
ajfa-13142	136	85	154115.00	154115.00	NUM
ajfa-13142	136	86	16495001	16495001	NUM
ajfa-13142	136	87	0.1155	0.1155	NUM
ajfa-13142	136	88	137147.00	137147.00	NUM
ajfa-13142	136	89	51198005	51198005	NUM
ajfa-13142	136	90	0.2920	0.2920	NUM
ajfa-13142	136	91	2013	2013	NUM
ajfa-13142	136	92	79279.00	79279.00	NUM
ajfa-13142	136	93	2170312	2170312	NUM
ajfa-13142	136	94	0.0150	0.0150	NUM
ajfa-13142	136	95	131780.00	131780.00	NUM
ajfa-13142	136	96	22511480	22511480	NUM
ajfa-13142	136	97	0.1575	0.1575	NUM
ajfa-13142	136	98	147943.00	147943.00	NUM
ajfa-13142	136	99	64680715	64680715	NUM
ajfa-13142	136	100	0.3610	0.3610	NUM
ajfa-13142	136	101	2014	2014	NUM
ajfa-13142	136	102	67146.00	67146.00	NUM
ajfa-13142	136	103	2700831	2700831	NUM
ajfa-13142	136	104	0.0190	0.0190	NUM
ajfa-13142	136	105	123827.00	123827.00	NUM
ajfa-13142	136	106	19092135	19092135	NUM
ajfa-13142	136	107	0.1337	0.1337	NUM
ajfa-13142	136	108	159589.00	159589.00	NUM
ajfa-13142	136	109	63971706	63971706	NUM
ajfa-13142	136	110	0.3010	0.3010	NUM
ajfa-13142	136	111	2015	2015	NUM
ajfa-13142	136	112	73446.00	73446.00	NUM
ajfa-13142	136	113	4781999	4781999	NUM
ajfa-13142	136	114	0.0330	0.0330	NUM
ajfa-13142	136	115	98706.00	98706.00	NUM
ajfa-13142	136	116	25009759	25009759	NUM
ajfa-13142	136	117	0.1664	0.1664	NUM
ajfa-13142	136	118	189097.00	189097.00	NUM
ajfa-13142	136	119	74685076	74685076	NUM
ajfa-13142	136	120	0.3250	0.3250	NUM
ajfa-13142	136	121	2016	2016	NUM
ajfa-13142	136	122	132188.00	132188.00	NUM
ajfa-13142	136	123	8836214	8836214	NUM
ajfa-13142	136	124	0.0570	0.0570	NUM
ajfa-13142	136	125	99321.00	99321.00	NUM
ajfa-13142	136	126	34642860	34642860	NUM
ajfa-13142	136	127	0.2301	0.2301	NUM
ajfa-13142	136	128	200574.00	200574.00	NUM
ajfa-13142	136	129	83747933	83747933	NUM
ajfa-13142	136	130	0.3600	0.3600	NUM
ajfa-13142	136	131	4	4	NUM
ajfa-13142	136	132	.	.	PUNCT
ajfa-13142	137	1	the	the	DET
ajfa-13142	137	2	used	use	VERB
ajfa-13142	137	3	statistical	statistical	ADJ
ajfa-13142	137	4	approaches	approach	NOUN
ajfa-13142	137	5	to	to	PART
ajfa-13142	137	6	analyze	analyze	VERB
ajfa-13142	137	7	the	the	DET
ajfa-13142	137	8	study	study	NOUN
ajfa-13142	137	9	’s	’s	PART
ajfa-13142	137	10	data	datum	NOUN
ajfa-13142	137	11	and	and	CCONJ
ajfa-13142	137	12	answer	answer	VERB
ajfa-13142	137	13	its	its	PRON
ajfa-13142	137	14	questions	question	NOUN
ajfa-13142	137	15	the	the	DET
ajfa-13142	137	16	researchers	researcher	NOUN
ajfa-13142	137	17	applied	apply	VERB
ajfa-13142	137	18	the	the	DET
ajfa-13142	137	19	simple	simple	ADJ
ajfa-13142	137	20	linear	linear	ADJ
ajfa-13142	137	21	regression	regression	NOUN
ajfa-13142	137	22	analysis	analysis	NOUN
ajfa-13142	137	23	.	.	PUNCT
ajfa-13142	138	1	5	5	X
ajfa-13142	138	2	.	.	X
ajfa-13142	138	3	results	result	NOUN
ajfa-13142	138	4	and	and	CCONJ
ajfa-13142	138	5	discussion	discussion	NOUN
ajfa-13142	138	6	after	after	ADP
ajfa-13142	138	7	applying	apply	VERB
ajfa-13142	138	8	the	the	DET
ajfa-13142	138	9	simple	simple	ADJ
ajfa-13142	138	10	linear	linear	ADJ
ajfa-13142	138	11	regression	regression	NOUN
ajfa-13142	138	12	over	over	ADP
ajfa-13142	138	13	the	the	DET
ajfa-13142	138	14	study	study	NOUN
ajfa-13142	138	15	’s	’s	PART
ajfa-13142	138	16	data	datum	NOUN
ajfa-13142	138	17	and	and	CCONJ
ajfa-13142	138	18	carrying	carry	VERB
ajfa-13142	138	19	out	out	ADP
ajfa-13142	138	20	the	the	DET
ajfa-13142	138	21	descriptive	descriptive	ADJ
ajfa-13142	138	22	statistical	statistical	ADJ
ajfa-13142	138	23	analyses	analysis	NOUN
ajfa-13142	138	24	,	,	PUNCT
ajfa-13142	138	25	the	the	DET
ajfa-13142	138	26	following	follow	VERB
ajfa-13142	138	27	results	result	NOUN
ajfa-13142	138	28	were	be	AUX
ajfa-13142	138	29	reached	reach	VERB
ajfa-13142	138	30	:	:	PUNCT
ajfa-13142	138	31	1	1	X
ajfa-13142	138	32	.	.	X
ajfa-13142	138	33	regarding	regard	VERB
ajfa-13142	138	34	the	the	DET
ajfa-13142	138	35	first	first	ADJ
ajfa-13142	138	36	question	question	NOUN
ajfa-13142	138	37	:	:	PUNCT
ajfa-13142	138	38	is	be	AUX
ajfa-13142	138	39	there	there	PRON
ajfa-13142	138	40	an	an	DET
ajfa-13142	138	41	effect	effect	NOUN
ajfa-13142	138	42	for	for	ADP
ajfa-13142	138	43	the	the	DET
ajfa-13142	138	44	cost	cost	NOUN
ajfa-13142	138	45	of	of	ADP
ajfa-13142	138	46	training	training	NOUN
ajfa-13142	138	47	employees	employee	NOUN
ajfa-13142	138	48	over	over	ADP
ajfa-13142	138	49	the	the	DET
ajfa-13142	138	50	annual	annual	ADJ
ajfa-13142	138	51	profit	profit	NOUN
ajfa-13142	138	52	development	development	NOUN
ajfa-13142	138	53	at	at	ADP
ajfa-13142	138	54	jordanian	jordanian	ADJ
ajfa-13142	138	55	islamic	islamic	ADJ
ajfa-13142	138	56	banks	bank	NOUN
ajfa-13142	138	57	?	?	PUNCT
ajfa-13142	139	1	the	the	DET
ajfa-13142	139	2	effect	effect	NOUN
ajfa-13142	139	3	of	of	ADP
ajfa-13142	139	4	the	the	DET
ajfa-13142	139	5	cost	cost	NOUN
ajfa-13142	139	6	of	of	ADP
ajfa-13142	139	7	training	training	NOUN
ajfa-13142	139	8	employees	employee	NOUN
ajfa-13142	139	9	over	over	ADP
ajfa-13142	139	10	the	the	DET
ajfa-13142	139	11	pre	pre	ADJ
ajfa-13142	139	12	-	-	ADJ
ajfa-13142	139	13	tax	tax	ADJ
ajfa-13142	139	14	annual	annual	ADJ
ajfa-13142	139	15	profit	profit	NOUN
ajfa-13142	139	16	development	development	NOUN
ajfa-13142	139	17	will	will	AUX
ajfa-13142	139	18	be	be	AUX
ajfa-13142	139	19	measured	measure	VERB
ajfa-13142	139	20	.	.	PUNCT
ajfa-13142	140	1	the	the	DET
ajfa-13142	140	2	tax	tax	NOUN
ajfa-13142	140	3	was	be	AUX
ajfa-13142	140	4	excluded	exclude	VERB
ajfa-13142	140	5	because	because	SCONJ
ajfa-13142	140	6	it	it	PRON
ajfa-13142	140	7	is	be	AUX
ajfa-13142	140	8	a	a	DET
ajfa-13142	140	9	sovereign	sovereign	ADJ
ajfa-13142	140	10	decision	decision	NOUN
ajfa-13142	140	11	and	and	CCONJ
ajfa-13142	140	12	does	do	AUX
ajfa-13142	140	13	not	not	PART
ajfa-13142	140	14	reflect	reflect	VERB
ajfa-13142	140	15	the	the	DET
ajfa-13142	140	16	effect	effect	NOUN
ajfa-13142	140	17	of	of	ADP
ajfa-13142	140	18	human	human	ADJ
ajfa-13142	140	19	capital	capital	NOUN
ajfa-13142	140	20	on	on	ADP
ajfa-13142	140	21	profit	profit	NOUN
ajfa-13142	140	22	.	.	PUNCT
ajfa-13142	141	1	table	table	NOUN
ajfa-13142	141	2	3	3	NUM
ajfa-13142	141	3	.	.	PUNCT
ajfa-13142	142	1	the	the	DET
ajfa-13142	142	2	simple	simple	ADJ
ajfa-13142	142	3	linear	linear	ADJ
ajfa-13142	142	4	regression	regression	NOUN
ajfa-13142	142	5	analysis	analysis	NOUN
ajfa-13142	142	6	for	for	ADP
ajfa-13142	142	7	the	the	DET
ajfa-13142	142	8	effect	effect	NOUN
ajfa-13142	142	9	of	of	ADP
ajfa-13142	142	10	the	the	DET
ajfa-13142	142	11	cost	cost	NOUN
ajfa-13142	142	12	of	of	ADP
ajfa-13142	142	13	training	training	NOUN
ajfa-13142	142	14	employees	employee	NOUN
ajfa-13142	142	15	over	over	ADP
ajfa-13142	142	16	the	the	DET
ajfa-13142	142	17	pre	pre	ADJ
ajfa-13142	142	18	-	-	ADJ
ajfa-13142	142	19	tax	tax	ADJ
ajfa-13142	142	20	annual	annual	ADJ
ajfa-13142	142	21	profit	profit	NOUN
ajfa-13142	142	22	development	development	NOUN
ajfa-13142	142	23	at	at	ADP
ajfa-13142	142	24	the	the	DET
ajfa-13142	142	25	jordanian	jordanian	ADJ
ajfa-13142	142	26	islamic	islamic	ADJ
ajfa-13142	142	27	banks	bank	NOUN
ajfa-13142	142	28	the	the	DET
ajfa-13142	142	29	cost	cost	NOUN
ajfa-13142	142	30	of	of	ADP
ajfa-13142	142	31	training	training	NOUN
ajfa-13142	142	32	employees	employee	NOUN
ajfa-13142	142	33	t	t	PROPN
ajfa-13142	142	34	value	value	NOUN
ajfa-13142	142	35	sig	sig	PROPN
ajfa-13142	142	36	.	.	PUNCT
ajfa-13142	143	1	f	f	PROPN
ajfa-13142	143	2	value	value	PROPN
ajfa-13142	143	3	df	df	PROPN
ajfa-13142	143	4	sig	sig	PROPN
ajfa-13142	143	5	.	.	PUNCT
ajfa-13142	144	1	r2	r2	PROPN
ajfa-13142	144	2	3.813	3.813	NUM
ajfa-13142	144	3	0.002	0.002	NUM
ajfa-13142	144	4	14.539	14.539	NUM
ajfa-13142	144	5	1	1	NUM
ajfa-13142	144	6	13	13	NUM
ajfa-13142	144	7	14	14	NUM
ajfa-13142	144	8	0.002	0.002	NUM
ajfa-13142	144	9	0.727	0.727	NUM
ajfa-13142	144	10	from	from	ADP
ajfa-13142	144	11	the	the	DET
ajfa-13142	144	12	previous	previous	ADJ
ajfa-13142	144	13	table	table	NOUN
ajfa-13142	144	14	we	we	PRON
ajfa-13142	144	15	see	see	VERB
ajfa-13142	144	16	that	that	SCONJ
ajfa-13142	144	17	the	the	DET
ajfa-13142	144	18	cost	cost	NOUN
ajfa-13142	144	19	of	of	ADP
ajfa-13142	144	20	training	training	NOUN
ajfa-13142	144	21	employees	employee	NOUN
ajfa-13142	144	22	contributes	contribute	VERB
ajfa-13142	144	23	with	with	ADP
ajfa-13142	144	24	a	a	DET
ajfa-13142	144	25	percentage	percentage	NOUN
ajfa-13142	144	26	of	of	ADP
ajfa-13142	144	27	(	(	PUNCT
ajfa-13142	144	28	72.7	72.7	NUM
ajfa-13142	144	29	%	%	NOUN
ajfa-13142	144	30	)	)	PUNCT
ajfa-13142	144	31	in	in	ADP
ajfa-13142	144	32	the	the	DET
ajfa-13142	144	33	annual	annual	ADJ
ajfa-13142	144	34	profit	profit	NOUN
ajfa-13142	144	35	development	development	NOUN
ajfa-13142	144	36	of	of	ADP
ajfa-13142	144	37	jordanian	jordanian	ADJ
ajfa-13142	144	38	islamic	islamic	ADJ
ajfa-13142	144	39	banks	bank	NOUN
ajfa-13142	144	40	for	for	ADP
ajfa-13142	144	41	the	the	DET
ajfa-13142	144	42	asian	asian	ADJ
ajfa-13142	144	43	journal	journal	NOUN
ajfa-13142	144	44	of	of	ADP
ajfa-13142	144	45	finance	finance	PROPN
ajfa-13142	144	46	&	&	CCONJ
ajfa-13142	144	47	accounting	accounting	PROPN
ajfa-13142	144	48	issn	issn	PROPN
ajfa-13142	144	49	1946	1946	NUM
ajfa-13142	144	50	-	-	PUNCT
ajfa-13142	144	51	052x	052x	NOUN
ajfa-13142	144	52	2018	2018	NUM
ajfa-13142	144	53	,	,	PUNCT
ajfa-13142	144	54	vol	vol	NOUN
ajfa-13142	144	55	.	.	PROPN
ajfa-13142	144	56	10	10	NUM
ajfa-13142	144	57	,	,	PUNCT
ajfa-13142	144	58	no	no	INTJ
ajfa-13142	144	59	.	.	NOUN
ajfa-13142	144	60	1	1	NUM
ajfa-13142	144	61	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	144	62	346	346	NUM
ajfa-13142	144	63	years	year	NOUN
ajfa-13142	144	64	(	(	PUNCT
ajfa-13142	144	65	2012	2012	NUM
ajfa-13142	144	66	-	-	SYM
ajfa-13142	144	67	2016	2016	NUM
ajfa-13142	144	68	)	)	PUNCT
ajfa-13142	144	69	.	.	PUNCT
ajfa-13142	145	1	it	it	PRON
ajfa-13142	145	2	also	also	ADV
ajfa-13142	145	3	shows	show	VERB
ajfa-13142	145	4	that	that	SCONJ
ajfa-13142	145	5	there	there	PRON
ajfa-13142	145	6	is	be	VERB
ajfa-13142	145	7	a	a	DET
ajfa-13142	145	8	significant	significant	ADJ
ajfa-13142	145	9	explanatory	explanatory	ADJ
ajfa-13142	145	10	force	force	NOUN
ajfa-13142	145	11	at	at	ADP
ajfa-13142	145	12	(	(	PUNCT
ajfa-13142	145	13	α=0.05	α=0.05	NOUN
ajfa-13142	145	14	)	)	PUNCT
ajfa-13142	145	15	,	,	PUNCT
ajfa-13142	145	16	where	where	SCONJ
ajfa-13142	145	17	the	the	DET
ajfa-13142	145	18	calculated	calculated	ADJ
ajfa-13142	145	19	value	value	NOUN
ajfa-13142	145	20	of	of	ADP
ajfa-13142	145	21	f	f	PROPN
ajfa-13142	145	22	was	be	AUX
ajfa-13142	145	23	(	(	PUNCT
ajfa-13142	145	24	14.539	14.539	NUM
ajfa-13142	145	25	)	)	PUNCT
ajfa-13142	145	26	with	with	ADP
ajfa-13142	145	27	a	a	DET
ajfa-13142	145	28	significance	significance	NOUN
ajfa-13142	145	29	of	of	ADP
ajfa-13142	145	30	(	(	PUNCT
ajfa-13142	145	31	0.002	0.002	NUM
ajfa-13142	145	32	)	)	PUNCT
ajfa-13142	145	33	.	.	PUNCT
ajfa-13142	146	1	the	the	DET
ajfa-13142	146	2	table	table	NOUN
ajfa-13142	146	3	as	as	ADV
ajfa-13142	146	4	well	well	ADV
ajfa-13142	146	5	shows	show	VERB
ajfa-13142	146	6	that	that	SCONJ
ajfa-13142	146	7	the	the	DET
ajfa-13142	146	8	cost	cost	NOUN
ajfa-13142	146	9	of	of	ADP
ajfa-13142	146	10	training	training	NOUN
ajfa-13142	146	11	employees	employee	NOUN
ajfa-13142	146	12	has	have	VERB
ajfa-13142	146	13	a	a	DET
ajfa-13142	146	14	statistically	statistically	ADV
ajfa-13142	146	15	significant	significant	ADJ
ajfa-13142	146	16	effect	effect	NOUN
ajfa-13142	146	17	on	on	ADP
ajfa-13142	146	18	the	the	DET
ajfa-13142	146	19	annual	annual	ADJ
ajfa-13142	146	20	profit	profit	NOUN
ajfa-13142	146	21	development	development	NOUN
ajfa-13142	146	22	at	at	ADP
ajfa-13142	146	23	the	the	DET
ajfa-13142	146	24	jordanian	jordanian	ADJ
ajfa-13142	146	25	islamic	islamic	ADJ
ajfa-13142	146	26	banks	bank	NOUN
ajfa-13142	146	27	where	where	SCONJ
ajfa-13142	146	28	the	the	DET
ajfa-13142	146	29	calculated	calculate	VERB
ajfa-13142	146	30	t	t	NOUN
ajfa-13142	146	31	value	value	NOUN
ajfa-13142	146	32	was	be	AUX
ajfa-13142	146	33	(	(	PUNCT
ajfa-13142	146	34	3.813	3.813	NUM
ajfa-13142	146	35	)	)	PUNCT
ajfa-13142	146	36	with	with	ADP
ajfa-13142	146	37	a	a	DET
ajfa-13142	146	38	significance	significance	NOUN
ajfa-13142	146	39	of	of	ADP
ajfa-13142	146	40	(	(	PUNCT
ajfa-13142	146	41	0.002	0.002	NUM
ajfa-13142	146	42	)	)	PUNCT
ajfa-13142	146	43	,	,	PUNCT
ajfa-13142	146	44	this	this	PRON
ajfa-13142	146	45	indicates	indicate	VERB
ajfa-13142	146	46	that	that	SCONJ
ajfa-13142	146	47	the	the	DET
ajfa-13142	146	48	cost	cost	NOUN
ajfa-13142	146	49	of	of	ADP
ajfa-13142	146	50	training	training	NOUN
ajfa-13142	146	51	employees	employee	NOUN
ajfa-13142	146	52	by	by	ADP
ajfa-13142	146	53	the	the	DET
ajfa-13142	146	54	islamic	islamic	ADJ
ajfa-13142	146	55	banks	bank	NOUN
ajfa-13142	146	56	has	have	VERB
ajfa-13142	146	57	a	a	DET
ajfa-13142	146	58	positive	positive	ADJ
ajfa-13142	146	59	effect	effect	NOUN
ajfa-13142	146	60	over	over	ADP
ajfa-13142	146	61	the	the	DET
ajfa-13142	146	62	annual	annual	ADJ
ajfa-13142	146	63	profit	profit	NOUN
ajfa-13142	146	64	development	development	NOUN
ajfa-13142	146	65	.	.	PUNCT
ajfa-13142	147	1	the	the	DET
ajfa-13142	147	2	researchers	researcher	NOUN
ajfa-13142	147	3	calculated	calculate	VERB
ajfa-13142	147	4	the	the	DET
ajfa-13142	147	5	percentages	percentage	NOUN
ajfa-13142	147	6	of	of	ADP
ajfa-13142	147	7	effect	effect	NOUN
ajfa-13142	147	8	for	for	ADP
ajfa-13142	147	9	each	each	DET
ajfa-13142	147	10	bank	bank	NOUN
ajfa-13142	147	11	separately	separately	ADV
ajfa-13142	147	12	in	in	ADP
ajfa-13142	147	13	order	order	NOUN
ajfa-13142	147	14	to	to	PART
ajfa-13142	147	15	be	be	AUX
ajfa-13142	147	16	able	able	ADJ
ajfa-13142	147	17	to	to	PART
ajfa-13142	147	18	compare	compare	VERB
ajfa-13142	147	19	among	among	ADP
ajfa-13142	147	20	the	the	DET
ajfa-13142	147	21	three	three	NUM
ajfa-13142	147	22	banks	bank	NOUN
ajfa-13142	147	23	and	and	CCONJ
ajfa-13142	147	24	determine	determine	VERB
ajfa-13142	147	25	which	which	DET
ajfa-13142	147	26	bank	bank	NOUN
ajfa-13142	147	27	has	have	VERB
ajfa-13142	147	28	the	the	DET
ajfa-13142	147	29	highest	high	ADJ
ajfa-13142	147	30	effect	effect	NOUN
ajfa-13142	147	31	of	of	ADP
ajfa-13142	147	32	training	training	NOUN
ajfa-13142	147	33	employees	employee	NOUN
ajfa-13142	147	34	over	over	ADP
ajfa-13142	147	35	the	the	DET
ajfa-13142	147	36	annual	annual	ADJ
ajfa-13142	147	37	profit	profit	NOUN
ajfa-13142	147	38	development	development	NOUN
ajfa-13142	147	39	.	.	PUNCT
ajfa-13142	148	1	the	the	DET
ajfa-13142	148	2	following	follow	VERB
ajfa-13142	148	3	table	table	NOUN
ajfa-13142	148	4	shows	show	VERB
ajfa-13142	148	5	the	the	DET
ajfa-13142	148	6	above	above	ADJ
ajfa-13142	148	7	mentioned	mention	VERB
ajfa-13142	148	8	:	:	PUNCT
ajfa-13142	148	9	table	table	NOUN
ajfa-13142	148	10	4	4	NUM
ajfa-13142	148	11	.	.	PUNCT
ajfa-13142	149	1	the	the	DET
ajfa-13142	149	2	simple	simple	ADJ
ajfa-13142	149	3	linear	linear	ADJ
ajfa-13142	149	4	regression	regression	NOUN
ajfa-13142	149	5	analysis	analysis	NOUN
ajfa-13142	149	6	of	of	ADP
ajfa-13142	149	7	the	the	DET
ajfa-13142	149	8	cost	cost	NOUN
ajfa-13142	149	9	of	of	ADP
ajfa-13142	149	10	training	training	NOUN
ajfa-13142	149	11	employees	employee	NOUN
ajfa-13142	149	12	over	over	ADP
ajfa-13142	149	13	the	the	DET
ajfa-13142	149	14	pre	pre	ADJ
ajfa-13142	149	15	-	-	ADJ
ajfa-13142	149	16	tax	tax	ADJ
ajfa-13142	149	17	annual	annual	ADJ
ajfa-13142	149	18	profit	profit	NOUN
ajfa-13142	149	19	development	development	NOUN
ajfa-13142	149	20	at	at	ADP
ajfa-13142	149	21	jordanian	jordanian	ADJ
ajfa-13142	149	22	islamic	islamic	ADJ
ajfa-13142	149	23	banks	bank	NOUN
ajfa-13142	149	24	separately	separately	ADV
ajfa-13142	149	25	the	the	DET
ajfa-13142	149	26	cost	cost	NOUN
ajfa-13142	149	27	of	of	ADP
ajfa-13142	149	28	training	training	NOUN
ajfa-13142	149	29	employees	employee	NOUN
ajfa-13142	149	30	t	t	PROPN
ajfa-13142	149	31	value	value	NOUN
ajfa-13142	149	32	sig	sig	PROPN
ajfa-13142	149	33	.	.	PUNCT
ajfa-13142	150	1	f	f	PROPN
ajfa-13142	150	2	value	value	PROPN
ajfa-13142	150	3	df	df	PROPN
ajfa-13142	150	4	sig	sig	PROPN
ajfa-13142	150	5	.	.	PUNCT
ajfa-13142	151	1	coefficient	coefficient	NOUN
ajfa-13142	151	2	of	of	ADP
ajfa-13142	151	3	selection	selection	NOUN
ajfa-13142	151	4	safwa	safwa	NOUN
ajfa-13142	151	5	bank	bank	PROPN
ajfa-13142	151	6	0.321	0.321	NUM
ajfa-13142	151	7	0.769	0.769	NUM
ajfa-13142	151	8	0.103	0.103	NUM
ajfa-13142	151	9	1	1	NUM
ajfa-13142	151	10	3	3	NUM
ajfa-13142	151	11	4	4	NUM
ajfa-13142	151	12	0.769	0.769	NUM
ajfa-13142	151	13	0.182	0.182	NUM
ajfa-13142	151	14	jordan	jordan	PROPN
ajfa-13142	151	15	islamic	islamic	PROPN
ajfa-13142	151	16	bank	bank	PROPN
ajfa-13142	151	17	5.793	5.793	NUM
ajfa-13142	151	18	0.010	0.010	NUM
ajfa-13142	151	19	33.554	33.554	NUM
ajfa-13142	151	20	1	1	NUM
ajfa-13142	151	21	3	3	NUM
ajfa-13142	151	22	4	4	NUM
ajfa-13142	151	23	0.010	0.010	NUM
ajfa-13142	151	24	0.958	0.958	NUM
ajfa-13142	151	25	islamic	islamic	PROPN
ajfa-13142	151	26	arab	arab	PROPN
ajfa-13142	151	27	bank	bank	PROPN
ajfa-13142	151	28	2.397	2.397	NUM
ajfa-13142	151	29	0.096	0.096	NUM
ajfa-13142	151	30	5.745	5.745	NUM
ajfa-13142	151	31	1	1	NUM
ajfa-13142	151	32	3	3	NUM
ajfa-13142	151	33	4	4	NUM
ajfa-13142	151	34	0.096	0.096	NUM
ajfa-13142	151	35	0.811	0.811	NUM
ajfa-13142	151	36	from	from	ADP
ajfa-13142	151	37	the	the	DET
ajfa-13142	151	38	previous	previous	ADJ
ajfa-13142	151	39	table	table	NOUN
ajfa-13142	151	40	we	we	PRON
ajfa-13142	151	41	see	see	VERB
ajfa-13142	151	42	that	that	SCONJ
ajfa-13142	151	43	the	the	DET
ajfa-13142	151	44	values	value	NOUN
ajfa-13142	151	45	of	of	ADP
ajfa-13142	151	46	the	the	DET
ajfa-13142	151	47	coefficient	coefficient	NOUN
ajfa-13142	151	48	of	of	ADP
ajfa-13142	151	49	selection	selection	NOUN
ajfa-13142	151	50	for	for	ADP
ajfa-13142	151	51	the	the	DET
ajfa-13142	151	52	three	three	NUM
ajfa-13142	151	53	banks	bank	NOUN
ajfa-13142	151	54	varied	varied	ADJ
ajfa-13142	151	55	between	between	ADP
ajfa-13142	151	56	(	(	PUNCT
ajfa-13142	151	57	0.182	0.182	NUM
ajfa-13142	151	58	–	–	PUNCT
ajfa-13142	151	59	0.958	0.958	NUM
ajfa-13142	151	60	)	)	PUNCT
ajfa-13142	151	61	.	.	PUNCT
ajfa-13142	152	1	the	the	DET
ajfa-13142	152	2	explanatory	explanatory	ADJ
ajfa-13142	152	3	force	force	NOUN
ajfa-13142	152	4	was	be	AUX
ajfa-13142	152	5	not	not	PART
ajfa-13142	152	6	of	of	ADP
ajfa-13142	152	7	significance	significance	NOUN
ajfa-13142	152	8	for	for	ADP
ajfa-13142	152	9	each	each	PRON
ajfa-13142	152	10	of	of	ADP
ajfa-13142	152	11	safwa	safwa	NOUN
ajfa-13142	152	12	bank	bank	PROPN
ajfa-13142	152	13	and	and	CCONJ
ajfa-13142	152	14	the	the	DET
ajfa-13142	152	15	islamic	islamic	PROPN
ajfa-13142	152	16	arab	arab	PROPN
ajfa-13142	152	17	bank	bank	PROPN
ajfa-13142	152	18	,	,	PUNCT
ajfa-13142	152	19	as	as	SCONJ
ajfa-13142	152	20	the	the	DET
ajfa-13142	152	21	calculated	calculated	ADJ
ajfa-13142	152	22	f	f	PROPN
ajfa-13142	152	23	value	value	NOUN
ajfa-13142	152	24	was	be	AUX
ajfa-13142	152	25	(	(	PUNCT
ajfa-13142	152	26	0.103	0.103	NUM
ajfa-13142	152	27	,	,	PUNCT
ajfa-13142	152	28	5.745	5.745	NUM
ajfa-13142	152	29	)	)	PUNCT
ajfa-13142	152	30	respectively	respectively	ADV
ajfa-13142	152	31	with	with	ADP
ajfa-13142	152	32	a	a	DET
ajfa-13142	152	33	significance	significance	NOUN
ajfa-13142	152	34	of	of	ADP
ajfa-13142	152	35	(	(	PUNCT
ajfa-13142	152	36	0.769	0.769	NUM
ajfa-13142	152	37	,	,	PUNCT
ajfa-13142	152	38	0.096	0.096	NUM
ajfa-13142	152	39	)	)	PUNCT
ajfa-13142	152	40	respectively	respectively	ADV
ajfa-13142	152	41	as	as	ADV
ajfa-13142	152	42	well	well	ADV
ajfa-13142	152	43	.	.	PUNCT
ajfa-13142	153	1	the	the	DET
ajfa-13142	153	2	table	table	NOUN
ajfa-13142	153	3	also	also	ADV
ajfa-13142	153	4	shows	show	VERB
ajfa-13142	153	5	that	that	SCONJ
ajfa-13142	153	6	the	the	DET
ajfa-13142	153	7	cost	cost	NOUN
ajfa-13142	153	8	of	of	ADP
ajfa-13142	153	9	training	training	NOUN
ajfa-13142	153	10	employees	employee	NOUN
ajfa-13142	153	11	has	have	VERB
ajfa-13142	153	12	a	a	DET
ajfa-13142	153	13	statistically	statistically	ADV
ajfa-13142	153	14	significant	significant	ADJ
ajfa-13142	153	15	effect	effect	NOUN
ajfa-13142	153	16	on	on	ADP
ajfa-13142	153	17	the	the	DET
ajfa-13142	153	18	annual	annual	ADJ
ajfa-13142	153	19	profit	profit	NOUN
ajfa-13142	153	20	development	development	NOUN
ajfa-13142	153	21	at	at	ADP
ajfa-13142	153	22	the	the	DET
ajfa-13142	153	23	jordan	jordan	PROPN
ajfa-13142	153	24	islamic	islamic	PROPN
ajfa-13142	153	25	bank	bank	PROPN
ajfa-13142	153	26	where	where	SCONJ
ajfa-13142	153	27	the	the	DET
ajfa-13142	153	28	f	f	PROPN
ajfa-13142	153	29	value	value	NOUN
ajfa-13142	153	30	was	be	AUX
ajfa-13142	153	31	(	(	PUNCT
ajfa-13142	153	32	33.554	33.554	NUM
ajfa-13142	153	33	)	)	PUNCT
ajfa-13142	153	34	with	with	ADP
ajfa-13142	153	35	a	a	DET
ajfa-13142	153	36	significance	significance	NOUN
ajfa-13142	153	37	of	of	ADP
ajfa-13142	153	38	(	(	PUNCT
ajfa-13142	153	39	0.010	0.010	NUM
ajfa-13142	153	40	)	)	PUNCT
ajfa-13142	153	41	.	.	PUNCT
ajfa-13142	154	1	the	the	DET
ajfa-13142	154	2	cost	cost	NOUN
ajfa-13142	154	3	of	of	ADP
ajfa-13142	154	4	training	training	NOUN
ajfa-13142	154	5	employees	employee	NOUN
ajfa-13142	154	6	was	be	AUX
ajfa-13142	154	7	not	not	PART
ajfa-13142	154	8	statistically	statistically	ADV
ajfa-13142	154	9	significant	significant	ADJ
ajfa-13142	154	10	for	for	ADP
ajfa-13142	154	11	each	each	PRON
ajfa-13142	154	12	of	of	ADP
ajfa-13142	154	13	safwa	safwa	NOUN
ajfa-13142	154	14	bank	bank	PROPN
ajfa-13142	154	15	and	and	CCONJ
ajfa-13142	154	16	the	the	DET
ajfa-13142	154	17	islamic	islamic	PROPN
ajfa-13142	154	18	arab	arab	PROPN
ajfa-13142	154	19	bank	bank	PROPN
ajfa-13142	154	20	.	.	PUNCT
ajfa-13142	155	1	from	from	ADP
ajfa-13142	155	2	this	this	PRON
ajfa-13142	155	3	,	,	PUNCT
ajfa-13142	155	4	we	we	PRON
ajfa-13142	155	5	can	can	AUX
ajfa-13142	155	6	say	say	VERB
ajfa-13142	155	7	that	that	SCONJ
ajfa-13142	155	8	the	the	DET
ajfa-13142	155	9	annual	annual	ADJ
ajfa-13142	155	10	profit	profit	NOUN
ajfa-13142	155	11	development	development	NOUN
ajfa-13142	155	12	of	of	ADP
ajfa-13142	155	13	islamic	islamic	ADJ
ajfa-13142	155	14	banks	bank	NOUN
ajfa-13142	155	15	does	do	AUX
ajfa-13142	155	16	not	not	PART
ajfa-13142	155	17	only	only	ADV
ajfa-13142	155	18	depend	depend	VERB
ajfa-13142	155	19	on	on	ADP
ajfa-13142	155	20	the	the	DET
ajfa-13142	155	21	cost	cost	NOUN
ajfa-13142	155	22	of	of	ADP
ajfa-13142	155	23	training	training	NOUN
ajfa-13142	155	24	employees	employee	NOUN
ajfa-13142	155	25	at	at	ADP
ajfa-13142	155	26	the	the	DET
ajfa-13142	155	27	jordanian	jordanian	ADJ
ajfa-13142	155	28	islamic	islamic	ADJ
ajfa-13142	155	29	banks	bank	NOUN
ajfa-13142	155	30	;	;	PUNCT
ajfa-13142	155	31	this	this	PRON
ajfa-13142	155	32	indicates	indicate	VERB
ajfa-13142	155	33	that	that	SCONJ
ajfa-13142	155	34	there	there	PRON
ajfa-13142	155	35	are	be	VERB
ajfa-13142	155	36	other	other	ADJ
ajfa-13142	155	37	factors	factor	NOUN
ajfa-13142	155	38	that	that	PRON
ajfa-13142	155	39	have	have	VERB
ajfa-13142	155	40	a	a	DET
ajfa-13142	155	41	high	high	ADJ
ajfa-13142	155	42	effect	effect	NOUN
ajfa-13142	155	43	over	over	ADP
ajfa-13142	155	44	the	the	DET
ajfa-13142	155	45	profitability	profitability	NOUN
ajfa-13142	155	46	of	of	ADP
ajfa-13142	155	47	islamic	islamic	ADJ
ajfa-13142	155	48	banks	bank	NOUN
ajfa-13142	155	49	such	such	ADJ
ajfa-13142	155	50	as	as	ADP
ajfa-13142	155	51	the	the	DET
ajfa-13142	155	52	factors	factor	NOUN
ajfa-13142	155	53	of	of	ADP
ajfa-13142	155	54	supply	supply	NOUN
ajfa-13142	155	55	and	and	CCONJ
ajfa-13142	155	56	demand	demand	NOUN
ajfa-13142	155	57	for	for	ADP
ajfa-13142	155	58	investment	investment	NOUN
ajfa-13142	155	59	or	or	CCONJ
ajfa-13142	155	60	financing	financing	NOUN
ajfa-13142	155	61	opportunities	opportunity	NOUN
ajfa-13142	155	62	offered	offer	VERB
ajfa-13142	155	63	by	by	ADP
ajfa-13142	155	64	jordanian	jordanian	ADJ
ajfa-13142	155	65	islamic	islamic	ADJ
ajfa-13142	155	66	banks	bank	NOUN
ajfa-13142	155	67	,	,	PUNCT
ajfa-13142	155	68	which	which	PRON
ajfa-13142	155	69	are	be	AUX
ajfa-13142	155	70	affected	affect	VERB
ajfa-13142	155	71	by	by	ADP
ajfa-13142	155	72	the	the	DET
ajfa-13142	155	73	size	size	NOUN
ajfa-13142	155	74	of	of	ADP
ajfa-13142	155	75	the	the	DET
ajfa-13142	155	76	savings	saving	NOUN
ajfa-13142	155	77	of	of	ADP
ajfa-13142	155	78	individuals	individual	NOUN
ajfa-13142	155	79	and	and	CCONJ
ajfa-13142	155	80	the	the	DET
ajfa-13142	155	81	regional	regional	ADJ
ajfa-13142	155	82	surrounding	surround	VERB
ajfa-13142	155	83	conditions	condition	NOUN
ajfa-13142	155	84	as	as	ADV
ajfa-13142	155	85	well	well	ADV
ajfa-13142	155	86	as	as	ADP
ajfa-13142	155	87	the	the	DET
ajfa-13142	155	88	commitment	commitment	NOUN
ajfa-13142	155	89	to	to	ADP
ajfa-13142	155	90	the	the	DET
ajfa-13142	155	91	islamic	islamic	ADJ
ajfa-13142	155	92	legislation	legislation	NOUN
ajfa-13142	155	93	by	by	ADP
ajfa-13142	155	94	those	those	PRON
ajfa-13142	155	95	who	who	PRON
ajfa-13142	155	96	deal	deal	VERB
ajfa-13142	155	97	with	with	ADP
ajfa-13142	155	98	the	the	DET
ajfa-13142	155	99	islamic	islamic	ADJ
ajfa-13142	155	100	banks	bank	NOUN
ajfa-13142	155	101	.	.	PUNCT
ajfa-13142	156	1	we	we	PRON
ajfa-13142	156	2	find	find	VERB
ajfa-13142	156	3	that	that	SCONJ
ajfa-13142	156	4	a	a	DET
ajfa-13142	156	5	large	large	ADJ
ajfa-13142	156	6	proportion	proportion	NOUN
ajfa-13142	156	7	is	be	AUX
ajfa-13142	156	8	cautious	cautious	ADJ
ajfa-13142	156	9	and	and	CCONJ
ajfa-13142	156	10	carful	carful	ADJ
ajfa-13142	156	11	in	in	ADP
ajfa-13142	156	12	terms	term	NOUN
ajfa-13142	156	13	of	of	ADP
ajfa-13142	156	14	dealing	deal	VERB
ajfa-13142	156	15	with	with	ADP
ajfa-13142	156	16	riba	riba	NOUN
ajfa-13142	156	17	and	and	CCONJ
ajfa-13142	156	18	thus	thus	ADV
ajfa-13142	156	19	they	they	PRON
ajfa-13142	156	20	refuge	refuge	VERB
ajfa-13142	156	21	to	to	ADP
ajfa-13142	156	22	islamic	islamic	ADJ
ajfa-13142	156	23	banks	bank	NOUN
ajfa-13142	156	24	whether	whether	SCONJ
ajfa-13142	156	25	to	to	PART
ajfa-13142	156	26	borrow	borrow	VERB
ajfa-13142	156	27	or	or	CCONJ
ajfa-13142	156	28	save	save	VERB
ajfa-13142	156	29	money	money	NOUN
ajfa-13142	156	30	.	.	PUNCT
ajfa-13142	157	1	we	we	PRON
ajfa-13142	157	2	can	can	AUX
ajfa-13142	157	3	also	also	ADV
ajfa-13142	157	4	say	say	VERB
ajfa-13142	157	5	that	that	SCONJ
ajfa-13142	157	6	jordan	jordan	PROPN
ajfa-13142	157	7	islamic	islamic	PROPN
ajfa-13142	157	8	bank	bank	PROPN
ajfa-13142	157	9	gives	give	VERB
ajfa-13142	157	10	a	a	DET
ajfa-13142	157	11	great	great	ADJ
ajfa-13142	157	12	deal	deal	NOUN
ajfa-13142	157	13	of	of	ADP
ajfa-13142	157	14	attention	attention	NOUN
ajfa-13142	157	15	toward	toward	ADP
ajfa-13142	157	16	training	training	NOUN
ajfa-13142	157	17	asian	asian	ADJ
ajfa-13142	157	18	journal	journal	NOUN
ajfa-13142	157	19	of	of	ADP
ajfa-13142	157	20	finance	finance	PROPN
ajfa-13142	157	21	&	&	CCONJ
ajfa-13142	157	22	accounting	accounting	PROPN
ajfa-13142	157	23	issn	issn	PROPN
ajfa-13142	157	24	1946	1946	NUM
ajfa-13142	157	25	-	-	PUNCT
ajfa-13142	157	26	052x	052x	NOUN
ajfa-13142	157	27	2018	2018	NUM
ajfa-13142	157	28	,	,	PUNCT
ajfa-13142	157	29	vol	vol	NOUN
ajfa-13142	157	30	.	.	PROPN
ajfa-13142	157	31	10	10	NUM
ajfa-13142	157	32	,	,	PUNCT
ajfa-13142	157	33	no	no	INTJ
ajfa-13142	157	34	.	.	NOUN
ajfa-13142	157	35	1	1	NUM
ajfa-13142	157	36	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	157	37	347	347	NUM
ajfa-13142	157	38	employees	employee	NOUN
ajfa-13142	157	39	due	due	ADJ
ajfa-13142	157	40	to	to	ADP
ajfa-13142	157	41	the	the	DET
ajfa-13142	157	42	utility	utility	NOUN
ajfa-13142	157	43	reflected	reflect	VERB
ajfa-13142	157	44	on	on	ADP
ajfa-13142	157	45	the	the	DET
ajfa-13142	157	46	annual	annual	ADJ
ajfa-13142	157	47	profit	profit	NOUN
ajfa-13142	157	48	development	development	NOUN
ajfa-13142	157	49	,	,	PUNCT
ajfa-13142	157	50	as	as	SCONJ
ajfa-13142	157	51	the	the	DET
ajfa-13142	157	52	number	number	NOUN
ajfa-13142	157	53	and	and	CCONJ
ajfa-13142	157	54	cost	cost	NOUN
ajfa-13142	157	55	of	of	ADP
ajfa-13142	157	56	courses	course	NOUN
ajfa-13142	157	57	offered	offer	VERB
ajfa-13142	157	58	by	by	ADP
ajfa-13142	157	59	this	this	DET
ajfa-13142	157	60	bank	bank	NOUN
ajfa-13142	157	61	was	be	AUX
ajfa-13142	157	62	remarkably	remarkably	ADV
ajfa-13142	157	63	more	more	ADJ
ajfa-13142	157	64	than	than	ADP
ajfa-13142	157	65	those	those	PRON
ajfa-13142	157	66	offered	offer	VERB
ajfa-13142	157	67	by	by	ADP
ajfa-13142	157	68	safwa	safwa	NOUN
ajfa-13142	157	69	and	and	CCONJ
ajfa-13142	157	70	islamic	islamic	PROPN
ajfa-13142	157	71	arab	arab	ADJ
ajfa-13142	157	72	banks	bank	NOUN
ajfa-13142	157	73	.	.	PUNCT
ajfa-13142	158	1	2	2	X
ajfa-13142	158	2	.	.	X
ajfa-13142	158	3	regarding	regard	VERB
ajfa-13142	158	4	the	the	DET
ajfa-13142	158	5	second	second	ADJ
ajfa-13142	158	6	question	question	NOUN
ajfa-13142	158	7	:	:	PUNCT
ajfa-13142	158	8	is	be	AUX
ajfa-13142	158	9	there	there	PRON
ajfa-13142	158	10	an	an	DET
ajfa-13142	158	11	effect	effect	NOUN
ajfa-13142	158	12	for	for	ADP
ajfa-13142	158	13	training	train	VERB
ajfa-13142	158	14	employees	employee	NOUN
ajfa-13142	158	15	over	over	ADP
ajfa-13142	158	16	the	the	DET
ajfa-13142	158	17	annual	annual	ADJ
ajfa-13142	158	18	basic	basic	ADJ
ajfa-13142	158	19	and	and	CCONJ
ajfa-13142	158	20	diluted	diluted	ADJ
ajfa-13142	158	21	earnings	earning	NOUN
ajfa-13142	158	22	per	per	ADP
ajfa-13142	158	23	share	share	NOUN
ajfa-13142	158	24	at	at	ADP
ajfa-13142	158	25	the	the	DET
ajfa-13142	158	26	jordanian	jordanian	ADJ
ajfa-13142	158	27	islamic	islamic	ADJ
ajfa-13142	158	28	banks	bank	NOUN
ajfa-13142	158	29	?	?	PUNCT
ajfa-13142	158	30	table	table	NOUN
ajfa-13142	158	31	5	5	NUM
ajfa-13142	158	32	.	.	PUNCT
ajfa-13142	159	1	the	the	DET
ajfa-13142	159	2	simple	simple	ADJ
ajfa-13142	159	3	linear	linear	ADJ
ajfa-13142	159	4	regression	regression	NOUN
ajfa-13142	159	5	analysis	analysis	NOUN
ajfa-13142	159	6	for	for	ADP
ajfa-13142	159	7	the	the	DET
ajfa-13142	159	8	effect	effect	NOUN
ajfa-13142	159	9	of	of	ADP
ajfa-13142	159	10	the	the	DET
ajfa-13142	159	11	cost	cost	NOUN
ajfa-13142	159	12	of	of	ADP
ajfa-13142	159	13	training	training	NOUN
ajfa-13142	159	14	employees	employee	NOUN
ajfa-13142	159	15	over	over	ADP
ajfa-13142	159	16	the	the	DET
ajfa-13142	159	17	annual	annual	ADJ
ajfa-13142	159	18	basic	basic	ADJ
ajfa-13142	159	19	and	and	CCONJ
ajfa-13142	159	20	diluted	diluted	ADJ
ajfa-13142	159	21	earnings	earning	NOUN
ajfa-13142	159	22	per	per	ADP
ajfa-13142	159	23	share	share	NOUN
ajfa-13142	159	24	development	development	NOUN
ajfa-13142	159	25	/	/	SYM
ajfa-13142	159	26	dinar	dinar	PROPN
ajfa-13142	159	27	at	at	ADP
ajfa-13142	159	28	the	the	DET
ajfa-13142	159	29	jordanian	jordanian	ADJ
ajfa-13142	159	30	islamic	islamic	ADJ
ajfa-13142	159	31	banks	bank	NOUN
ajfa-13142	159	32	the	the	DET
ajfa-13142	159	33	cost	cost	NOUN
ajfa-13142	159	34	of	of	ADP
ajfa-13142	159	35	training	training	NOUN
ajfa-13142	159	36	employees	employee	NOUN
ajfa-13142	159	37	t	t	PROPN
ajfa-13142	159	38	value	value	NOUN
ajfa-13142	159	39	sig	sig	PROPN
ajfa-13142	159	40	.	.	PUNCT
ajfa-13142	160	1	f	f	PROPN
ajfa-13142	160	2	value	value	PROPN
ajfa-13142	160	3	df	df	PROPN
ajfa-13142	160	4	sig	sig	PROPN
ajfa-13142	160	5	.	.	PUNCT
ajfa-13142	160	6	prediction	prediction	NOUN
ajfa-13142	160	7	coefficient	coefficient	VERB
ajfa-13142	160	8	3.595	3.595	NUM
ajfa-13142	160	9	0.003	0.003	NUM
ajfa-13142	160	10	12.927	12.927	NUM
ajfa-13142	160	11	1	1	NUM
ajfa-13142	160	12	13	13	NUM
ajfa-13142	160	13	14	14	NUM
ajfa-13142	160	14	0.003	0.003	NUM
ajfa-13142	160	15	0.706	0.706	NUM
ajfa-13142	160	16	from	from	ADP
ajfa-13142	160	17	the	the	DET
ajfa-13142	160	18	previous	previous	ADJ
ajfa-13142	160	19	table	table	NOUN
ajfa-13142	160	20	we	we	PRON
ajfa-13142	160	21	found	find	VERB
ajfa-13142	160	22	that	that	SCONJ
ajfa-13142	160	23	the	the	DET
ajfa-13142	160	24	cost	cost	NOUN
ajfa-13142	160	25	of	of	ADP
ajfa-13142	160	26	training	training	NOUN
ajfa-13142	160	27	employees	employee	NOUN
ajfa-13142	160	28	participates	participate	VERB
ajfa-13142	160	29	with	with	ADP
ajfa-13142	160	30	a	a	DET
ajfa-13142	160	31	percentage	percentage	NOUN
ajfa-13142	160	32	of	of	ADP
ajfa-13142	160	33	(	(	PUNCT
ajfa-13142	160	34	70.6	70.6	NUM
ajfa-13142	160	35	%	%	NOUN
ajfa-13142	160	36	)	)	PUNCT
ajfa-13142	160	37	in	in	ADP
ajfa-13142	160	38	the	the	DET
ajfa-13142	160	39	annual	annual	ADJ
ajfa-13142	160	40	basic	basic	ADJ
ajfa-13142	160	41	and	and	CCONJ
ajfa-13142	160	42	diluted	diluted	ADJ
ajfa-13142	160	43	earnings	earning	NOUN
ajfa-13142	160	44	per	per	ADP
ajfa-13142	160	45	share	share	NOUN
ajfa-13142	160	46	at	at	ADP
ajfa-13142	160	47	the	the	DET
ajfa-13142	160	48	jordanian	jordanian	ADJ
ajfa-13142	160	49	islamic	islamic	ADJ
ajfa-13142	160	50	banks	bank	NOUN
ajfa-13142	160	51	for	for	ADP
ajfa-13142	160	52	the	the	DET
ajfa-13142	160	53	years	year	NOUN
ajfa-13142	160	54	(	(	PUNCT
ajfa-13142	160	55	2012	2012	NUM
ajfa-13142	160	56	–	–	PUNCT
ajfa-13142	160	57	2016	2016	NUM
ajfa-13142	160	58	)	)	PUNCT
ajfa-13142	160	59	.	.	PUNCT
ajfa-13142	161	1	the	the	DET
ajfa-13142	161	2	table	table	NOUN
ajfa-13142	161	3	also	also	ADV
ajfa-13142	161	4	shows	show	VERB
ajfa-13142	161	5	that	that	SCONJ
ajfa-13142	161	6	there	there	PRON
ajfa-13142	161	7	is	be	VERB
ajfa-13142	161	8	a	a	DET
ajfa-13142	161	9	significant	significant	ADJ
ajfa-13142	161	10	explanatory	explanatory	ADJ
ajfa-13142	161	11	force	force	NOUN
ajfa-13142	161	12	at	at	ADP
ajfa-13142	161	13	(	(	PUNCT
ajfa-13142	161	14	α=0.05	α=0.05	NOUN
ajfa-13142	161	15	)	)	PUNCT
ajfa-13142	161	16	,	,	PUNCT
ajfa-13142	161	17	where	where	SCONJ
ajfa-13142	161	18	the	the	DET
ajfa-13142	161	19	calculated	calculated	ADJ
ajfa-13142	161	20	f	f	PROPN
ajfa-13142	161	21	value	value	NOUN
ajfa-13142	161	22	was	be	AUX
ajfa-13142	161	23	(	(	PUNCT
ajfa-13142	161	24	12.927	12.927	NUM
ajfa-13142	161	25	)	)	PUNCT
ajfa-13142	161	26	with	with	ADP
ajfa-13142	161	27	a	a	DET
ajfa-13142	161	28	significance	significance	NOUN
ajfa-13142	161	29	of	of	ADP
ajfa-13142	161	30	(	(	PUNCT
ajfa-13142	161	31	0.003	0.003	NUM
ajfa-13142	161	32	)	)	PUNCT
ajfa-13142	161	33	.	.	PUNCT
ajfa-13142	162	1	moreover	moreover	ADV
ajfa-13142	162	2	,	,	PUNCT
ajfa-13142	162	3	the	the	DET
ajfa-13142	162	4	table	table	NOUN
ajfa-13142	162	5	shows	show	VERB
ajfa-13142	162	6	that	that	SCONJ
ajfa-13142	162	7	the	the	DET
ajfa-13142	162	8	cost	cost	NOUN
ajfa-13142	162	9	of	of	ADP
ajfa-13142	162	10	training	training	NOUN
ajfa-13142	162	11	employees	employee	NOUN
ajfa-13142	162	12	has	have	VERB
ajfa-13142	162	13	a	a	DET
ajfa-13142	162	14	statistically	statistically	ADV
ajfa-13142	162	15	significant	significant	ADJ
ajfa-13142	162	16	effect	effect	NOUN
ajfa-13142	162	17	over	over	ADP
ajfa-13142	162	18	the	the	DET
ajfa-13142	162	19	annual	annual	ADJ
ajfa-13142	162	20	basic	basic	ADJ
ajfa-13142	162	21	and	and	CCONJ
ajfa-13142	162	22	diluted	diluted	ADJ
ajfa-13142	162	23	earnings	earning	NOUN
ajfa-13142	162	24	per	per	ADP
ajfa-13142	162	25	share	share	NOUN
ajfa-13142	162	26	development	development	NOUN
ajfa-13142	162	27	at	at	ADP
ajfa-13142	162	28	the	the	DET
ajfa-13142	162	29	jordanian	jordanian	ADJ
ajfa-13142	162	30	islamic	islamic	ADJ
ajfa-13142	162	31	banks	bank	NOUN
ajfa-13142	162	32	,	,	PUNCT
ajfa-13142	162	33	where	where	SCONJ
ajfa-13142	162	34	the	the	DET
ajfa-13142	162	35	calculated	calculate	VERB
ajfa-13142	162	36	t	t	NOUN
ajfa-13142	162	37	value	value	NOUN
ajfa-13142	162	38	was	be	AUX
ajfa-13142	162	39	(	(	PUNCT
ajfa-13142	162	40	3.595	3.595	NUM
ajfa-13142	162	41	)	)	PUNCT
ajfa-13142	162	42	with	with	ADP
ajfa-13142	162	43	a	a	DET
ajfa-13142	162	44	significance	significance	NOUN
ajfa-13142	162	45	of	of	ADP
ajfa-13142	162	46	(	(	PUNCT
ajfa-13142	162	47	0.003	0.003	NUM
ajfa-13142	162	48	)	)	PUNCT
ajfa-13142	162	49	.	.	PUNCT
ajfa-13142	163	1	this	this	PRON
ajfa-13142	163	2	shows	show	VERB
ajfa-13142	163	3	that	that	SCONJ
ajfa-13142	163	4	the	the	DET
ajfa-13142	163	5	cost	cost	NOUN
ajfa-13142	163	6	of	of	ADP
ajfa-13142	163	7	training	training	NOUN
ajfa-13142	163	8	employees	employee	NOUN
ajfa-13142	163	9	by	by	ADP
ajfa-13142	163	10	the	the	DET
ajfa-13142	163	11	islamic	islamic	ADJ
ajfa-13142	163	12	banks	bank	NOUN
ajfa-13142	163	13	has	have	VERB
ajfa-13142	163	14	a	a	DET
ajfa-13142	163	15	statistically	statistically	ADV
ajfa-13142	163	16	significant	significant	ADJ
ajfa-13142	163	17	effect	effect	NOUN
ajfa-13142	163	18	over	over	ADP
ajfa-13142	163	19	the	the	DET
ajfa-13142	163	20	annual	annual	ADJ
ajfa-13142	163	21	basic	basic	ADJ
ajfa-13142	163	22	and	and	CCONJ
ajfa-13142	163	23	diluted	diluted	ADJ
ajfa-13142	163	24	earnings	earning	NOUN
ajfa-13142	163	25	per	per	ADP
ajfa-13142	163	26	share	share	NOUN
ajfa-13142	163	27	development	development	NOUN
ajfa-13142	163	28	at	at	ADP
ajfa-13142	163	29	the	the	DET
ajfa-13142	163	30	jordanian	jordanian	ADJ
ajfa-13142	163	31	islamic	islamic	ADJ
ajfa-13142	163	32	banks	bank	NOUN
ajfa-13142	163	33	.	.	PUNCT
ajfa-13142	164	1	researchers	researcher	NOUN
ajfa-13142	164	2	calculated	calculate	VERB
ajfa-13142	164	3	the	the	DET
ajfa-13142	164	4	percentages	percentage	NOUN
ajfa-13142	164	5	of	of	ADP
ajfa-13142	164	6	effect	effect	NOUN
ajfa-13142	164	7	for	for	ADP
ajfa-13142	164	8	each	each	DET
ajfa-13142	164	9	bank	bank	NOUN
ajfa-13142	164	10	separately	separately	ADV
ajfa-13142	164	11	in	in	ADP
ajfa-13142	164	12	order	order	NOUN
ajfa-13142	164	13	to	to	PART
ajfa-13142	164	14	be	be	AUX
ajfa-13142	164	15	able	able	ADJ
ajfa-13142	164	16	to	to	PART
ajfa-13142	164	17	compare	compare	VERB
ajfa-13142	164	18	among	among	ADP
ajfa-13142	164	19	the	the	DET
ajfa-13142	164	20	three	three	NUM
ajfa-13142	164	21	banks	bank	NOUN
ajfa-13142	164	22	and	and	CCONJ
ajfa-13142	164	23	determine	determine	VERB
ajfa-13142	164	24	which	which	DET
ajfa-13142	164	25	bank	bank	NOUN
ajfa-13142	164	26	has	have	VERB
ajfa-13142	164	27	the	the	DET
ajfa-13142	164	28	highest	high	ADJ
ajfa-13142	164	29	effect	effect	NOUN
ajfa-13142	164	30	of	of	ADP
ajfa-13142	164	31	training	training	NOUN
ajfa-13142	164	32	employees	employee	NOUN
ajfa-13142	164	33	over	over	ADP
ajfa-13142	164	34	the	the	DET
ajfa-13142	164	35	annual	annual	ADJ
ajfa-13142	164	36	basic	basic	ADJ
ajfa-13142	164	37	and	and	CCONJ
ajfa-13142	164	38	diluted	diluted	ADJ
ajfa-13142	164	39	earnings	earning	NOUN
ajfa-13142	164	40	per	per	ADP
ajfa-13142	164	41	share	share	NOUN
ajfa-13142	164	42	development	development	NOUN
ajfa-13142	164	43	/	/	SYM
ajfa-13142	164	44	dinar	dinar	PROPN
ajfa-13142	164	45	.	.	PUNCT
ajfa-13142	165	1	the	the	DET
ajfa-13142	165	2	following	follow	VERB
ajfa-13142	165	3	table	table	NOUN
ajfa-13142	165	4	shows	show	VERB
ajfa-13142	165	5	the	the	DET
ajfa-13142	165	6	above	above	ADJ
ajfa-13142	165	7	mentioned	mention	VERB
ajfa-13142	165	8	:	:	PUNCT
ajfa-13142	165	9	asian	asian	ADJ
ajfa-13142	165	10	journal	journal	NOUN
ajfa-13142	165	11	of	of	ADP
ajfa-13142	165	12	finance	finance	PROPN
ajfa-13142	165	13	&	&	CCONJ
ajfa-13142	165	14	accounting	accounting	PROPN
ajfa-13142	165	15	issn	issn	PROPN
ajfa-13142	165	16	1946	1946	NUM
ajfa-13142	165	17	-	-	PUNCT
ajfa-13142	165	18	052x	052x	NOUN
ajfa-13142	165	19	2018	2018	NUM
ajfa-13142	165	20	,	,	PUNCT
ajfa-13142	165	21	vol	vol	NOUN
ajfa-13142	165	22	.	.	PROPN
ajfa-13142	166	1	10	10	NUM
ajfa-13142	166	2	,	,	PUNCT
ajfa-13142	166	3	no	no	INTJ
ajfa-13142	166	4	.	.	NOUN
ajfa-13142	166	5	1	1	NUM
ajfa-13142	166	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	166	7	348	348	NUM
ajfa-13142	166	8	table	table	NOUN
ajfa-13142	166	9	6	6	NUM
ajfa-13142	166	10	.	.	PUNCT
ajfa-13142	167	1	the	the	DET
ajfa-13142	167	2	simple	simple	ADJ
ajfa-13142	167	3	linear	linear	ADJ
ajfa-13142	167	4	regression	regression	NOUN
ajfa-13142	167	5	analysis	analysis	NOUN
ajfa-13142	167	6	for	for	ADP
ajfa-13142	167	7	the	the	DET
ajfa-13142	167	8	effect	effect	NOUN
ajfa-13142	167	9	of	of	ADP
ajfa-13142	167	10	the	the	DET
ajfa-13142	167	11	cost	cost	NOUN
ajfa-13142	167	12	of	of	ADP
ajfa-13142	167	13	training	training	NOUN
ajfa-13142	167	14	employees	employee	NOUN
ajfa-13142	167	15	over	over	ADP
ajfa-13142	167	16	the	the	DET
ajfa-13142	167	17	annual	annual	ADJ
ajfa-13142	167	18	basic	basic	ADJ
ajfa-13142	167	19	and	and	CCONJ
ajfa-13142	167	20	diluted	diluted	ADJ
ajfa-13142	167	21	earnings	earning	NOUN
ajfa-13142	167	22	per	per	ADP
ajfa-13142	167	23	share	share	NOUN
ajfa-13142	167	24	development	development	NOUN
ajfa-13142	167	25	/	/	SYM
ajfa-13142	167	26	dinar	dinar	PROPN
ajfa-13142	167	27	at	at	ADP
ajfa-13142	167	28	the	the	DET
ajfa-13142	167	29	jordanian	jordanian	ADJ
ajfa-13142	167	30	islamic	islamic	ADJ
ajfa-13142	167	31	banks	bank	NOUN
ajfa-13142	167	32	the	the	DET
ajfa-13142	167	33	cost	cost	NOUN
ajfa-13142	167	34	of	of	ADP
ajfa-13142	167	35	training	training	NOUN
ajfa-13142	167	36	employees	employee	NOUN
ajfa-13142	167	37	t	t	PROPN
ajfa-13142	167	38	value	value	NOUN
ajfa-13142	167	39	sig	sig	PROPN
ajfa-13142	167	40	.	.	PUNCT
ajfa-13142	168	1	f	f	PROPN
ajfa-13142	168	2	value	value	PROPN
ajfa-13142	168	3	df	df	PROPN
ajfa-13142	168	4	sig	sig	PROPN
ajfa-13142	168	5	.	.	PUNCT
ajfa-13142	169	1	coefficient	coefficient	NOUN
ajfa-13142	169	2	of	of	ADP
ajfa-13142	169	3	selection	selection	NOUN
ajfa-13142	169	4	safwa	safwa	NOUN
ajfa-13142	169	5	bank	bank	PROPN
ajfa-13142	169	6	0.977	0.977	NUM
ajfa-13142	169	7	0.401	0.401	NUM
ajfa-13142	169	8	0.955	0.955	NUM
ajfa-13142	169	9	1	1	NUM
ajfa-13142	169	10	3	3	NUM
ajfa-13142	169	11	4	4	NUM
ajfa-13142	169	12	0.401	0.401	NUM
ajfa-13142	169	13	0.491	0.491	NUM
ajfa-13142	169	14	jordan	jordan	PROPN
ajfa-13142	169	15	islamic	islamic	PROPN
ajfa-13142	169	16	bank	bank	PROPN
ajfa-13142	169	17	6.288	6.288	NUM
ajfa-13142	169	18	0.023	0.023	NUM
ajfa-13142	169	19	11.874	11.874	NUM
ajfa-13142	169	20	1	1	NUM
ajfa-13142	169	21	3	3	NUM
ajfa-13142	169	22	4	4	NUM
ajfa-13142	169	23	0.023	0.023	NUM
ajfa-13142	169	24	0.775	0.775	NUM
ajfa-13142	169	25	islamic	islamic	PROPN
ajfa-13142	169	26	arab	arab	PROPN
ajfa-13142	169	27	bank	bank	PROPN
ajfa-13142	169	28	2.255	2.255	NUM
ajfa-13142	169	29	0.109	0.109	NUM
ajfa-13142	169	30	0.988	0.988	NUM
ajfa-13142	169	31	1	1	NUM
ajfa-13142	169	32	3	3	NUM
ajfa-13142	169	33	4	4	NUM
ajfa-13142	169	34	0.109	0.109	NUM
ajfa-13142	169	35	0.493	0.493	NUM
ajfa-13142	169	36	from	from	ADP
ajfa-13142	169	37	the	the	DET
ajfa-13142	169	38	previous	previous	ADJ
ajfa-13142	169	39	table	table	NOUN
ajfa-13142	169	40	we	we	PRON
ajfa-13142	169	41	see	see	VERB
ajfa-13142	169	42	that	that	SCONJ
ajfa-13142	169	43	the	the	DET
ajfa-13142	169	44	values	value	NOUN
ajfa-13142	169	45	of	of	ADP
ajfa-13142	169	46	the	the	DET
ajfa-13142	169	47	coefficient	coefficient	NOUN
ajfa-13142	169	48	of	of	ADP
ajfa-13142	169	49	selection	selection	NOUN
ajfa-13142	169	50	for	for	ADP
ajfa-13142	169	51	the	the	DET
ajfa-13142	169	52	three	three	NUM
ajfa-13142	169	53	banks	bank	NOUN
ajfa-13142	169	54	varied	varied	ADJ
ajfa-13142	169	55	between	between	ADP
ajfa-13142	169	56	(	(	PUNCT
ajfa-13142	169	57	0.491	0.491	NUM
ajfa-13142	169	58	–	–	PUNCT
ajfa-13142	169	59	0.775	0.775	NUM
ajfa-13142	169	60	)	)	PUNCT
ajfa-13142	169	61	.	.	PUNCT
ajfa-13142	170	1	the	the	DET
ajfa-13142	170	2	explanatory	explanatory	ADJ
ajfa-13142	170	3	force	force	NOUN
ajfa-13142	170	4	was	be	AUX
ajfa-13142	170	5	not	not	PART
ajfa-13142	170	6	of	of	ADP
ajfa-13142	170	7	significance	significance	NOUN
ajfa-13142	170	8	for	for	ADP
ajfa-13142	170	9	each	each	PRON
ajfa-13142	170	10	of	of	ADP
ajfa-13142	170	11	safwa	safwa	NOUN
ajfa-13142	170	12	bank	bank	PROPN
ajfa-13142	170	13	and	and	CCONJ
ajfa-13142	170	14	the	the	DET
ajfa-13142	170	15	islamic	islamic	PROPN
ajfa-13142	170	16	arab	arab	PROPN
ajfa-13142	170	17	bank	bank	PROPN
ajfa-13142	170	18	,	,	PUNCT
ajfa-13142	170	19	as	as	SCONJ
ajfa-13142	170	20	the	the	DET
ajfa-13142	170	21	calculated	calculated	ADJ
ajfa-13142	170	22	f	f	PROPN
ajfa-13142	170	23	value	value	NOUN
ajfa-13142	170	24	was	be	AUX
ajfa-13142	170	25	(	(	PUNCT
ajfa-13142	170	26	0.955	0.955	NUM
ajfa-13142	170	27	,	,	PUNCT
ajfa-13142	170	28	0.988	0.988	NUM
ajfa-13142	170	29	)	)	PUNCT
ajfa-13142	170	30	respectively	respectively	ADV
ajfa-13142	170	31	with	with	ADP
ajfa-13142	170	32	a	a	DET
ajfa-13142	170	33	significance	significance	NOUN
ajfa-13142	170	34	of	of	ADP
ajfa-13142	170	35	(	(	PUNCT
ajfa-13142	170	36	0.401	0.401	NUM
ajfa-13142	170	37	,	,	PUNCT
ajfa-13142	170	38	0.109	0.109	NUM
ajfa-13142	170	39	)	)	PUNCT
ajfa-13142	170	40	respectively	respectively	ADV
ajfa-13142	170	41	as	as	ADV
ajfa-13142	170	42	well	well	ADV
ajfa-13142	170	43	.	.	PUNCT
ajfa-13142	171	1	the	the	DET
ajfa-13142	171	2	table	table	NOUN
ajfa-13142	171	3	also	also	ADV
ajfa-13142	171	4	shows	show	VERB
ajfa-13142	171	5	that	that	SCONJ
ajfa-13142	171	6	the	the	DET
ajfa-13142	171	7	cost	cost	NOUN
ajfa-13142	171	8	of	of	ADP
ajfa-13142	171	9	training	training	NOUN
ajfa-13142	171	10	employees	employee	NOUN
ajfa-13142	171	11	has	have	VERB
ajfa-13142	171	12	a	a	DET
ajfa-13142	171	13	statistically	statistically	ADV
ajfa-13142	171	14	significant	significant	ADJ
ajfa-13142	171	15	effect	effect	NOUN
ajfa-13142	171	16	on	on	ADP
ajfa-13142	171	17	the	the	DET
ajfa-13142	171	18	annual	annual	ADJ
ajfa-13142	171	19	basic	basic	ADJ
ajfa-13142	171	20	and	and	CCONJ
ajfa-13142	171	21	diluted	diluted	ADJ
ajfa-13142	171	22	earnings	earning	NOUN
ajfa-13142	171	23	per	per	ADP
ajfa-13142	171	24	share	share	NOUN
ajfa-13142	171	25	development	development	NOUN
ajfa-13142	171	26	/	/	SYM
ajfa-13142	171	27	dinar	dinar	PROPN
ajfa-13142	171	28	at	at	ADP
ajfa-13142	171	29	the	the	DET
ajfa-13142	171	30	jordan	jordan	PROPN
ajfa-13142	171	31	islamic	islamic	PROPN
ajfa-13142	171	32	bank	bank	PROPN
ajfa-13142	171	33	where	where	SCONJ
ajfa-13142	171	34	the	the	DET
ajfa-13142	171	35	calculated	calculate	VERB
ajfa-13142	171	36	t	t	NOUN
ajfa-13142	171	37	value	value	NOUN
ajfa-13142	171	38	was	be	AUX
ajfa-13142	171	39	(	(	PUNCT
ajfa-13142	171	40	6.288	6.288	NUM
ajfa-13142	171	41	)	)	PUNCT
ajfa-13142	171	42	with	with	ADP
ajfa-13142	171	43	a	a	DET
ajfa-13142	171	44	significance	significance	NOUN
ajfa-13142	171	45	of	of	ADP
ajfa-13142	171	46	(	(	PUNCT
ajfa-13142	171	47	0.023	0.023	NUM
ajfa-13142	171	48	)	)	PUNCT
ajfa-13142	171	49	.	.	PUNCT
ajfa-13142	172	1	the	the	DET
ajfa-13142	172	2	cost	cost	NOUN
ajfa-13142	172	3	of	of	ADP
ajfa-13142	172	4	training	training	NOUN
ajfa-13142	172	5	employees	employee	NOUN
ajfa-13142	172	6	did	do	AUX
ajfa-13142	172	7	n’t	not	PART
ajfa-13142	172	8	have	have	VERB
ajfa-13142	172	9	a	a	DET
ajfa-13142	172	10	statistically	statistically	ADV
ajfa-13142	172	11	significant	significant	ADJ
ajfa-13142	172	12	effect	effect	NOUN
ajfa-13142	172	13	on	on	ADP
ajfa-13142	172	14	the	the	DET
ajfa-13142	172	15	annual	annual	ADJ
ajfa-13142	172	16	basic	basic	ADJ
ajfa-13142	172	17	and	and	CCONJ
ajfa-13142	172	18	diluted	diluted	ADJ
ajfa-13142	172	19	earnings	earning	NOUN
ajfa-13142	172	20	per	per	ADP
ajfa-13142	172	21	share	share	NOUN
ajfa-13142	172	22	development	development	NOUN
ajfa-13142	172	23	/	/	SYM
ajfa-13142	172	24	dinar	dinar	PROPN
ajfa-13142	172	25	for	for	ADP
ajfa-13142	172	26	each	each	PRON
ajfa-13142	172	27	of	of	ADP
ajfa-13142	172	28	safwa	safwa	PROPN
ajfa-13142	172	29	bank	bank	PROPN
ajfa-13142	172	30	and	and	CCONJ
ajfa-13142	172	31	the	the	DET
ajfa-13142	172	32	islamic	islamic	PROPN
ajfa-13142	172	33	arab	arab	PROPN
ajfa-13142	172	34	bank	bank	PROPN
ajfa-13142	172	35	.	.	PUNCT
ajfa-13142	173	1	from	from	ADP
ajfa-13142	173	2	this	this	PRON
ajfa-13142	173	3	,	,	PUNCT
ajfa-13142	173	4	we	we	PRON
ajfa-13142	173	5	can	can	AUX
ajfa-13142	173	6	say	say	VERB
ajfa-13142	173	7	that	that	SCONJ
ajfa-13142	173	8	the	the	DET
ajfa-13142	173	9	annual	annual	ADJ
ajfa-13142	173	10	basic	basic	ADJ
ajfa-13142	173	11	and	and	CCONJ
ajfa-13142	173	12	diluted	diluted	ADJ
ajfa-13142	173	13	earnings	earning	NOUN
ajfa-13142	173	14	per	per	ADP
ajfa-13142	173	15	share	share	NOUN
ajfa-13142	173	16	development	development	NOUN
ajfa-13142	173	17	of	of	ADP
ajfa-13142	173	18	islamic	islamic	ADJ
ajfa-13142	173	19	banks	bank	NOUN
ajfa-13142	173	20	does	do	AUX
ajfa-13142	173	21	not	not	PART
ajfa-13142	173	22	only	only	ADV
ajfa-13142	173	23	depend	depend	VERB
ajfa-13142	173	24	on	on	ADP
ajfa-13142	173	25	the	the	DET
ajfa-13142	173	26	cost	cost	NOUN
ajfa-13142	173	27	of	of	ADP
ajfa-13142	173	28	training	training	NOUN
ajfa-13142	173	29	employees	employee	NOUN
ajfa-13142	173	30	at	at	ADP
ajfa-13142	173	31	the	the	DET
ajfa-13142	173	32	jordanian	jordanian	ADJ
ajfa-13142	173	33	islamic	islamic	ADJ
ajfa-13142	173	34	banks	bank	NOUN
ajfa-13142	173	35	;	;	PUNCT
ajfa-13142	173	36	this	this	PRON
ajfa-13142	173	37	indicates	indicate	VERB
ajfa-13142	173	38	that	that	SCONJ
ajfa-13142	173	39	there	there	PRON
ajfa-13142	173	40	are	be	VERB
ajfa-13142	173	41	other	other	ADJ
ajfa-13142	173	42	factors	factor	NOUN
ajfa-13142	173	43	that	that	PRON
ajfa-13142	173	44	have	have	VERB
ajfa-13142	173	45	a	a	DET
ajfa-13142	173	46	high	high	ADJ
ajfa-13142	173	47	effect	effect	NOUN
ajfa-13142	173	48	over	over	ADP
ajfa-13142	173	49	the	the	DET
ajfa-13142	173	50	annual	annual	ADJ
ajfa-13142	173	51	basic	basic	ADJ
ajfa-13142	173	52	and	and	CCONJ
ajfa-13142	173	53	diluted	diluted	ADJ
ajfa-13142	173	54	earnings	earning	NOUN
ajfa-13142	173	55	per	per	ADP
ajfa-13142	173	56	share	share	NOUN
ajfa-13142	173	57	development/	development/	PROPN
ajfa-13142	173	58	dinar	dinar	PROPN
ajfa-13142	173	59	of	of	ADP
ajfa-13142	173	60	islamic	islamic	ADJ
ajfa-13142	173	61	banks	bank	NOUN
ajfa-13142	173	62	such	such	ADJ
ajfa-13142	173	63	as	as	ADP
ajfa-13142	173	64	:	:	PUNCT
ajfa-13142	173	65	1	1	NUM
ajfa-13142	173	66	.	.	X
ajfa-13142	173	67	the	the	DET
ajfa-13142	173	68	cost	cost	NOUN
ajfa-13142	173	69	of	of	ADP
ajfa-13142	173	70	training	training	NOUN
ajfa-13142	173	71	employees	employee	NOUN
ajfa-13142	173	72	.	.	PUNCT
ajfa-13142	174	1	2	2	X
ajfa-13142	174	2	.	.	X
ajfa-13142	174	3	the	the	DET
ajfa-13142	174	4	weighted	weight	VERB
ajfa-13142	174	5	average	average	ADJ
ajfa-13142	174	6	number	number	NOUN
ajfa-13142	174	7	of	of	ADP
ajfa-13142	174	8	shares	share	NOUN
ajfa-13142	174	9	per	per	ADP
ajfa-13142	174	10	year	year	NOUN
ajfa-13142	174	11	.	.	PUNCT
ajfa-13142	175	1	3	3	X
ajfa-13142	175	2	.	.	X
ajfa-13142	175	3	tax	tax	NOUN
ajfa-13142	175	4	rate	rate	NOUN
ajfa-13142	175	5	.	.	PUNCT
ajfa-13142	176	1	4	4	X
ajfa-13142	176	2	.	.	X
ajfa-13142	176	3	the	the	DET
ajfa-13142	176	4	distribution	distribution	NOUN
ajfa-13142	176	5	of	of	ADP
ajfa-13142	176	6	preferred	preferred	ADJ
ajfa-13142	176	7	shares	share	NOUN
ajfa-13142	176	8	,	,	PUNCT
ajfa-13142	176	9	if	if	SCONJ
ajfa-13142	176	10	any	any	PRON
ajfa-13142	176	11	.	.	PUNCT
ajfa-13142	177	1	as	as	SCONJ
ajfa-13142	177	2	the	the	DET
ajfa-13142	177	3	earnings	earning	NOUN
ajfa-13142	177	4	per	per	ADP
ajfa-13142	177	5	share	share	NOUN
ajfa-13142	177	6	are	be	AUX
ajfa-13142	177	7	calculated	calculate	VERB
ajfa-13142	177	8	by	by	ADP
ajfa-13142	177	9	subtracting	subtract	VERB
ajfa-13142	177	10	preferred	preferred	ADJ
ajfa-13142	177	11	dividends	dividend	NOUN
ajfa-13142	177	12	(	(	PUNCT
ajfa-13142	177	13	if	if	SCONJ
ajfa-13142	177	14	any	any	PRON
ajfa-13142	177	15	)	)	PUNCT
ajfa-13142	177	16	from	from	ADP
ajfa-13142	177	17	after	after	ADP
ajfa-13142	177	18	-	-	PUNCT
ajfa-13142	177	19	tax	tax	NOUN
ajfa-13142	177	20	net	net	ADJ
ajfa-13142	177	21	income	income	NOUN
ajfa-13142	177	22	,	,	PUNCT
ajfa-13142	177	23	divided	divide	VERB
ajfa-13142	177	24	by	by	ADP
ajfa-13142	177	25	the	the	DET
ajfa-13142	177	26	weighted	weight	VERB
ajfa-13142	177	27	average	average	ADJ
ajfa-13142	177	28	number	number	NOUN
ajfa-13142	177	29	of	of	ADP
ajfa-13142	177	30	shares	share	NOUN
ajfa-13142	177	31	per	per	ADP
ajfa-13142	177	32	year	year	NOUN
ajfa-13142	177	33	;	;	PUNCT
ajfa-13142	177	34	going	go	VERB
ajfa-13142	177	35	back	back	ADV
ajfa-13142	177	36	to	to	ADP
ajfa-13142	177	37	the	the	DET
ajfa-13142	177	38	weighted	weighted	ADJ
ajfa-13142	177	39	average	average	ADJ
ajfa-13142	177	40	number	number	NOUN
ajfa-13142	177	41	of	of	ADP
ajfa-13142	177	42	shares	share	NOUN
ajfa-13142	177	43	shown	show	VERB
ajfa-13142	177	44	in	in	ADP
ajfa-13142	177	45	the	the	DET
ajfa-13142	177	46	financial	financial	ADJ
ajfa-13142	177	47	reports	report	NOUN
ajfa-13142	177	48	of	of	ADP
ajfa-13142	177	49	the	the	DET
ajfa-13142	177	50	islamic	islamic	ADJ
ajfa-13142	177	51	banks	bank	NOUN
ajfa-13142	177	52	stated	state	VERB
ajfa-13142	177	53	in	in	ADP
ajfa-13142	177	54	this	this	DET
ajfa-13142	177	55	study	study	NOUN
ajfa-13142	177	56	we	we	PRON
ajfa-13142	177	57	see	see	VERB
ajfa-13142	177	58	that	that	SCONJ
ajfa-13142	177	59	the	the	DET
ajfa-13142	177	60	weighted	weight	VERB
ajfa-13142	177	61	average	average	ADJ
ajfa-13142	177	62	number	number	NOUN
ajfa-13142	177	63	of	of	ADP
ajfa-13142	177	64	shares	share	NOUN
ajfa-13142	177	65	was	be	AUX
ajfa-13142	177	66	not	not	PART
ajfa-13142	177	67	fixed	fix	VERB
ajfa-13142	177	68	sometimes	sometimes	ADV
ajfa-13142	177	69	.	.	PUNCT
ajfa-13142	178	1	results	result	NOUN
ajfa-13142	178	2	:	:	PUNCT
ajfa-13142	178	3	1	1	X
ajfa-13142	178	4	.	.	X
ajfa-13142	178	5	there	there	PRON
ajfa-13142	178	6	is	be	VERB
ajfa-13142	178	7	an	an	DET
ajfa-13142	178	8	effect	effect	NOUN
ajfa-13142	178	9	for	for	ADP
ajfa-13142	178	10	the	the	DET
ajfa-13142	178	11	cost	cost	NOUN
ajfa-13142	178	12	of	of	ADP
ajfa-13142	178	13	training	training	NOUN
ajfa-13142	178	14	employees	employee	NOUN
ajfa-13142	178	15	over	over	ADP
ajfa-13142	178	16	the	the	DET
ajfa-13142	178	17	pre	pre	ADJ
ajfa-13142	178	18	-	-	ADJ
ajfa-13142	178	19	tax	tax	ADJ
ajfa-13142	178	20	annual	annual	ADJ
ajfa-13142	178	21	profit	profit	NOUN
ajfa-13142	178	22	asian	asian	ADJ
ajfa-13142	178	23	journal	journal	NOUN
ajfa-13142	178	24	of	of	ADP
ajfa-13142	178	25	finance	finance	PROPN
ajfa-13142	178	26	&	&	CCONJ
ajfa-13142	178	27	accounting	accounting	PROPN
ajfa-13142	178	28	issn	issn	PROPN
ajfa-13142	178	29	1946	1946	NUM
ajfa-13142	178	30	-	-	PUNCT
ajfa-13142	178	31	052x	052x	NOUN
ajfa-13142	178	32	2018	2018	NUM
ajfa-13142	178	33	,	,	PUNCT
ajfa-13142	178	34	vol	vol	NOUN
ajfa-13142	178	35	.	.	PROPN
ajfa-13142	179	1	10	10	NUM
ajfa-13142	179	2	,	,	PUNCT
ajfa-13142	179	3	no	no	INTJ
ajfa-13142	179	4	.	.	NOUN
ajfa-13142	179	5	1	1	NUM
ajfa-13142	179	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13142	179	7	349	349	NUM
ajfa-13142	179	8	development	development	NOUN
ajfa-13142	179	9	at	at	ADP
ajfa-13142	179	10	the	the	DET
ajfa-13142	179	11	jordanian	jordanian	ADJ
ajfa-13142	179	12	islamic	islamic	ADJ
ajfa-13142	179	13	banks	bank	NOUN
ajfa-13142	179	14	with	with	ADP
ajfa-13142	179	15	variant	variant	ADJ
ajfa-13142	179	16	proportions	proportion	NOUN
ajfa-13142	179	17	.	.	PUNCT
ajfa-13142	180	1	this	this	DET
ajfa-13142	180	2	result	result	NOUN
ajfa-13142	180	3	agrees	agree	VERB
ajfa-13142	180	4	with	with	ADP
ajfa-13142	180	5	the	the	DET
ajfa-13142	180	6	result	result	NOUN
ajfa-13142	180	7	of	of	ADP
ajfa-13142	180	8	the	the	DET
ajfa-13142	180	9	study	study	NOUN
ajfa-13142	180	10	of	of	ADP
ajfa-13142	180	11	(	(	PUNCT
ajfa-13142	180	12	al	al	PROPN
ajfa-13142	180	13	-	-	PUNCT
ajfa-13142	180	14	bashtawi	bashtawi	PROPN
ajfa-13142	180	15	&	&	CCONJ
ajfa-13142	180	16	bani	bani	PROPN
ajfa-13142	180	17	taha	taha	PROPN
ajfa-13142	180	18	,	,	PUNCT
ajfa-13142	180	19	2014	2014	NUM
ajfa-13142	180	20	)	)	PUNCT
ajfa-13142	180	21	which	which	PRON
ajfa-13142	180	22	was	be	AUX
ajfa-13142	180	23	applied	apply	VERB
ajfa-13142	180	24	over	over	ADP
ajfa-13142	180	25	a	a	DET
ajfa-13142	180	26	different	different	ADJ
ajfa-13142	180	27	sector	sector	NOUN
ajfa-13142	180	28	;	;	PUNCT
ajfa-13142	180	29	the	the	DET
ajfa-13142	180	30	pharmaceutical	pharmaceutical	ADJ
ajfa-13142	180	31	sectors	sector	NOUN
ajfa-13142	180	32	.	.	PUNCT
ajfa-13142	181	1	2	2	X
ajfa-13142	181	2	.	.	X
ajfa-13142	181	3	there	there	PRON
ajfa-13142	181	4	is	be	VERB
ajfa-13142	181	5	an	an	DET
ajfa-13142	181	6	effect	effect	NOUN
ajfa-13142	181	7	with	with	ADP
ajfa-13142	181	8	variant	variant	ADJ
ajfa-13142	181	9	proportions	proportion	NOUN
ajfa-13142	181	10	for	for	ADP
ajfa-13142	181	11	the	the	DET
ajfa-13142	181	12	cost	cost	NOUN
ajfa-13142	181	13	of	of	ADP
ajfa-13142	181	14	training	training	NOUN
ajfa-13142	181	15	employees	employee	NOUN
ajfa-13142	181	16	over	over	ADP
ajfa-13142	181	17	dividend	dividend	NOUN
ajfa-13142	181	18	at	at	ADP
ajfa-13142	181	19	the	the	DET
ajfa-13142	181	20	jordanian	jordanian	ADJ
ajfa-13142	181	21	islamic	islamic	ADJ
ajfa-13142	181	22	banks	bank	NOUN
ajfa-13142	181	23	.	.	PUNCT
ajfa-13142	182	1	3	3	X
ajfa-13142	182	2	.	.	X
ajfa-13142	182	3	the	the	DET
ajfa-13142	182	4	cost	cost	NOUN
ajfa-13142	182	5	of	of	ADP
ajfa-13142	182	6	human	human	ADJ
ajfa-13142	182	7	capital	capital	NOUN
ajfa-13142	182	8	development	development	NOUN
ajfa-13142	182	9	at	at	ADP
ajfa-13142	182	10	jordanian	jordanian	ADJ
ajfa-13142	182	11	islamic	islamic	ADJ
ajfa-13142	182	12	banks	bank	NOUN
ajfa-13142	182	13	’	’	PART
ajfa-13142	182	14	financial	financial	ADJ
ajfa-13142	182	15	statements	statement	NOUN
ajfa-13142	182	16	was	be	AUX
ajfa-13142	182	17	not	not	PART
ajfa-13142	182	18	disclosed	disclose	VERB
ajfa-13142	182	19	except	except	SCONJ
ajfa-13142	182	20	for	for	ADP
ajfa-13142	182	21	the	the	DET
ajfa-13142	182	22	cost	cost	NOUN
ajfa-13142	182	23	of	of	ADP
ajfa-13142	182	24	training	training	NOUN
ajfa-13142	182	25	employees	employee	NOUN
ajfa-13142	182	26	.	.	PUNCT
ajfa-13142	183	1	4	4	X
ajfa-13142	183	2	.	.	X
ajfa-13142	183	3	the	the	DET
ajfa-13142	183	4	jordanian	jordanian	ADJ
ajfa-13142	183	5	islamic	islamic	ADJ
ajfa-13142	183	6	banks	bank	NOUN
ajfa-13142	183	7	did	do	AUX
ajfa-13142	183	8	not	not	PART
ajfa-13142	183	9	disclose	disclose	VERB
ajfa-13142	183	10	the	the	DET
ajfa-13142	183	11	scholarships	scholarship	NOUN
ajfa-13142	183	12	granted	grant	VERB
ajfa-13142	183	13	for	for	ADP
ajfa-13142	183	14	their	their	PRON
ajfa-13142	183	15	employees	employee	NOUN
ajfa-13142	183	16	for	for	ADP
ajfa-13142	183	17	the	the	DET
ajfa-13142	183	18	purpose	purpose	NOUN
ajfa-13142	183	19	of	of	ADP
ajfa-13142	183	20	human	human	ADJ
ajfa-13142	183	21	capital	capital	NOUN
ajfa-13142	183	22	development	development	NOUN
ajfa-13142	183	23	.	.	PUNCT
ajfa-13142	184	1	5	5	X
ajfa-13142	184	2	.	.	X
ajfa-13142	184	3	the	the	DET
ajfa-13142	184	4	cost	cost	NOUN
ajfa-13142	184	5	of	of	ADP
ajfa-13142	184	6	the	the	DET
ajfa-13142	184	7	employees	employee	NOUN
ajfa-13142	184	8	’	'	PUNCT
ajfa-13142	184	9	rewards	reward	VERB
ajfa-13142	184	10	and	and	CCONJ
ajfa-13142	184	11	incentives	incentive	NOUN
ajfa-13142	184	12	within	within	ADP
ajfa-13142	184	13	jordanian	jordanian	ADJ
ajfa-13142	184	14	islamic	islamic	ADJ
ajfa-13142	184	15	banks	bank	NOUN
ajfa-13142	184	16	has	have	AUX
ajfa-13142	184	17	not	not	PART
ajfa-13142	184	18	been	be	AUX
ajfa-13142	184	19	separated	separate	VERB
ajfa-13142	184	20	from	from	ADP
ajfa-13142	184	21	their	their	PRON
ajfa-13142	184	22	salaries	salary	NOUN
ajfa-13142	184	23	,	,	PUNCT
ajfa-13142	184	24	as	as	ADP
ajfa-13142	184	25	for	for	ADP
ajfa-13142	184	26	salaries	salary	NOUN
ajfa-13142	184	27	are	be	AUX
ajfa-13142	184	28	an	an	DET
ajfa-13142	184	29	entitlement	entitlement	NOUN
ajfa-13142	184	30	whereas	whereas	SCONJ
ajfa-13142	184	31	incentives	incentive	NOUN
ajfa-13142	184	32	and	and	CCONJ
ajfa-13142	184	33	rewards	reward	NOUN
ajfa-13142	184	34	are	be	AUX
ajfa-13142	184	35	an	an	DET
ajfa-13142	184	36	encouragement	encouragement	NOUN
ajfa-13142	184	37	for	for	SCONJ
ajfa-13142	184	38	the	the	DET
ajfa-13142	184	39	employees	employee	NOUN
ajfa-13142	184	40	to	to	PART
ajfa-13142	184	41	enhance	enhance	VERB
ajfa-13142	184	42	their	their	PRON
ajfa-13142	184	43	performance	performance	NOUN
ajfa-13142	184	44	and	and	CCONJ
ajfa-13142	184	45	they	they	PRON
ajfa-13142	184	46	are	be	AUX
ajfa-13142	184	47	only	only	ADV
ajfa-13142	184	48	for	for	ADP
ajfa-13142	184	49	those	those	PRON
ajfa-13142	184	50	who	who	PRON
ajfa-13142	184	51	are	be	AUX
ajfa-13142	184	52	distinguished	distinguish	VERB
ajfa-13142	184	53	in	in	ADP
ajfa-13142	184	54	their	their	PRON
ajfa-13142	184	55	performance	performance	NOUN
ajfa-13142	184	56	.	.	PUNCT
ajfa-13142	185	1	recommendations	recommendation	NOUN
ajfa-13142	185	2	1	1	NUM
ajfa-13142	185	3	.	.	PUNCT
ajfa-13142	186	1	the	the	DET
ajfa-13142	186	2	importance	importance	NOUN
ajfa-13142	186	3	of	of	ADP
ajfa-13142	186	4	the	the	DET
ajfa-13142	186	5	disclosure	disclosure	NOUN
ajfa-13142	186	6	of	of	ADP
ajfa-13142	186	7	jordanian	jordanian	ADJ
ajfa-13142	186	8	islamic	islamic	ADJ
ajfa-13142	186	9	banks	bank	NOUN
ajfa-13142	186	10	of	of	ADP
ajfa-13142	186	11	the	the	DET
ajfa-13142	186	12	human	human	ADJ
ajfa-13142	186	13	capital	capital	PROPN
ajfa-13142	186	14	development	development	NOUN
ajfa-13142	186	15	cost	cost	NOUN
ajfa-13142	186	16	in	in	ADP
ajfa-13142	186	17	details	detail	NOUN
ajfa-13142	186	18	within	within	ADP
ajfa-13142	186	19	their	their	PRON
ajfa-13142	186	20	financial	financial	ADJ
ajfa-13142	186	21	statements	statement	NOUN
ajfa-13142	186	22	.	.	PUNCT
ajfa-13142	187	1	2	2	X
ajfa-13142	187	2	.	.	X
ajfa-13142	187	3	the	the	DET
ajfa-13142	187	4	jordanian	jordanian	ADJ
ajfa-13142	187	5	islamic	islamic	ADJ
ajfa-13142	187	6	banks	bank	NOUN
ajfa-13142	187	7	should	should	AUX
ajfa-13142	187	8	care	care	VERB
ajfa-13142	187	9	about	about	ADP
ajfa-13142	187	10	granting	grant	VERB
ajfa-13142	187	11	scholarships	scholarship	NOUN
ajfa-13142	187	12	to	to	ADP
ajfa-13142	187	13	their	their	PRON
ajfa-13142	187	14	employees	employee	NOUN
ajfa-13142	187	15	to	to	PART
ajfa-13142	187	16	finish	finish	VERB
ajfa-13142	187	17	their	their	PRON
ajfa-13142	187	18	studies	study	NOUN
ajfa-13142	187	19	due	due	ADJ
ajfa-13142	187	20	the	the	DET
ajfa-13142	187	21	effect	effect	NOUN
ajfa-13142	187	22	reflected	reflect	VERB
ajfa-13142	187	23	on	on	ADP
ajfa-13142	187	24	enhancing	enhance	VERB
ajfa-13142	187	25	their	their	PRON
ajfa-13142	187	26	work	work	NOUN
ajfa-13142	187	27	performance	performance	NOUN
ajfa-13142	187	28	.	.	PUNCT
ajfa-13142	188	1	3	3	X
ajfa-13142	188	2	.	.	X
ajfa-13142	188	3	the	the	DET
ajfa-13142	188	4	importance	importance	NOUN
ajfa-13142	188	5	of	of	ADP
ajfa-13142	188	6	separating	separate	VERB
ajfa-13142	188	7	the	the	DET
ajfa-13142	188	8	item	item	NOUN
ajfa-13142	188	9	of	of	ADP
ajfa-13142	188	10	rewards	reward	NOUN
ajfa-13142	188	11	and	and	CCONJ
ajfa-13142	188	12	incentives	incentive	NOUN
ajfa-13142	188	13	from	from	ADP
ajfa-13142	188	14	the	the	DET
ajfa-13142	188	15	employees	employee	NOUN
ajfa-13142	188	16	’	’	PART
ajfa-13142	188	17	salaries	salary	NOUN
ajfa-13142	188	18	at	at	ADP
ajfa-13142	188	19	the	the	DET
ajfa-13142	188	20	jordanian	jordanian	ADJ
ajfa-13142	188	21	islamic	islamic	ADJ
ajfa-13142	188	22	banks	bank	NOUN
ajfa-13142	188	23	to	to	PART
ajfa-13142	188	24	help	help	VERB
ajfa-13142	188	25	researchers	researcher	NOUN
ajfa-13142	188	26	in	in	ADP
ajfa-13142	188	27	measuring	measure	VERB
ajfa-13142	188	28	the	the	DET
ajfa-13142	188	29	effect	effect	NOUN
ajfa-13142	188	30	of	of	ADP
ajfa-13142	188	31	the	the	DET
ajfa-13142	188	32	human	human	ADJ
ajfa-13142	188	33	capital	capital	NOUN
ajfa-13142	188	34	development	development	NOUN
ajfa-13142	188	35	cost	cost	NOUN
ajfa-13142	188	36	.	.	PUNCT
ajfa-13142	189	1	4	4	X
ajfa-13142	189	2	.	.	X
ajfa-13142	189	3	focusing	focus	VERB
ajfa-13142	189	4	on	on	ADP
ajfa-13142	189	5	the	the	DET
ajfa-13142	189	6	continuous	continuous	ADJ
ajfa-13142	189	7	training	training	NOUN
ajfa-13142	189	8	for	for	ADP
ajfa-13142	189	9	employees	employee	NOUN
ajfa-13142	189	10	within	within	ADP
ajfa-13142	189	11	the	the	DET
ajfa-13142	189	12	jordanian	jordanian	ADJ
ajfa-13142	189	13	islamic	islamic	ADJ
ajfa-13142	189	14	banks	bank	NOUN
ajfa-13142	189	15	due	due	ADP
ajfa-13142	189	16	to	to	ADP
ajfa-13142	189	17	the	the	DET
ajfa-13142	189	18	effect	effect	NOUN
ajfa-13142	189	19	of	of	ADP
ajfa-13142	189	20	this	this	DET
ajfa-13142	189	21	training	training	NOUN
ajfa-13142	189	22	on	on	ADP
ajfa-13142	189	23	the	the	DET
ajfa-13142	189	24	company	company	NOUN
ajfa-13142	189	25	’s	’s	PART
ajfa-13142	189	26	profit	profit	NOUN
ajfa-13142	189	27	development	development	NOUN
ajfa-13142	189	28	and	and	CCONJ
ajfa-13142	189	29	dividend	dividend	NOUN
ajfa-13142	189	30	.	.	PUNCT
ajfa-13142	190	1	5	5	X
ajfa-13142	190	2	.	.	X
ajfa-13142	190	3	the	the	DET
ajfa-13142	190	4	necessity	necessity	NOUN
ajfa-13142	190	5	of	of	ADP
ajfa-13142	190	6	carrying	carry	VERB
ajfa-13142	190	7	out	out	ADP
ajfa-13142	190	8	more	more	ADJ
ajfa-13142	190	9	researches	research	NOUN
ajfa-13142	190	10	and	and	CCONJ
ajfa-13142	190	11	studies	study	NOUN
ajfa-13142	190	12	about	about	ADP
ajfa-13142	190	13	this	this	DET
ajfa-13142	190	14	important	important	ADJ
ajfa-13142	190	15	subject	subject	NOUN
ajfa-13142	190	16	.	.	PUNCT
ajfa-13142	191	1	references	reference	NOUN
ajfa-13142	191	2	abd	abd	PROPN
ajfa-13142	191	3	almuneim	almuneim	PROPN
ajfa-13142	191	4	,	,	PUNCT
ajfa-13142	191	5	usama	usama	NOUN
ajfa-13142	191	6	.	.	PUNCT
ajfa-13142	192	1	(	(	PUNCT
ajfa-13142	192	2	2016	2016	NUM
ajfa-13142	192	3	)	)	PUNCT
ajfa-13142	192	4	.	.	PUNCT
ajfa-13142	193	1	the	the	DET
ajfa-13142	193	2	intellectual	intellectual	ADJ
ajfa-13142	193	3	capital	capital	NOUN
ajfa-13142	193	4	in	in	ADP
ajfa-13142	193	5	organizational	organizational	ADJ
ajfa-13142	193	6	creativity	creativity	NOUN
ajfa-13142	193	7	:	:	PUNCT
ajfa-13142	193	8	an	an	DET
ajfa-13142	193	9	analysing	analyse	VERB
ajfa-13142	193	10	study	study	NOUN
ajfa-13142	193	11	at	at	ADP
ajfa-13142	193	12	babylon	babylon	PROPN
ajfa-13142	193	13	university	university	PROPN
ajfa-13142	193	14	,	,	PUNCT
ajfa-13142	193	15	4(2	4(2	NUM
ajfa-13142	193	16	)	)	PUNCT
ajfa-13142	193	17	,	,	PUNCT
ajfa-13142	193	18	21	21	NUM
ajfa-13142	193	19	-	-	SYM
ajfa-13142	193	20	47	47	NUM
ajfa-13142	193	21	.	.	PUNCT
ajfa-13142	194	1	abd	abd	PROPN
ajfa-13142	194	2	al	al	PROPN
ajfa-13142	194	3	-	-	PUNCT
ajfa-13142	194	4	rahman	rahman	PROPN
ajfa-13142	194	5	,	,	PUNCT
ajfa-13142	194	6	fitahi	fitahi	PROPN
ajfa-13142	194	7	,	,	PUNCT
ajfa-13142	194	8	ayman	ayman	NOUN
ajfa-13142	194	9	.	.	PUNCT
ajfa-13142	195	1	(	(	PUNCT
ajfa-13142	195	2	2009	2009	NUM
ajfa-13142	195	3	)	)	PUNCT
ajfa-13142	195	4	.	.	PUNCT
ajfa-13142	196	1	islamic	islamic	ADJ
ajfa-13142	196	2	banks	bank	NOUN
ajfa-13142	196	3	and	and	CCONJ
ajfa-13142	196	4	financial	financial	ADJ
ajfa-13142	196	5	institutions	institution	NOUN
ajfa-13142	196	6	,	,	PUNCT
ajfa-13142	196	7	1st	1st	PROPN
ajfa-13142	196	8	edition	edition	NOUN
ajfa-13142	196	9	.	.	PUNCT
ajfa-13142	197	1	al	al	PROPN
ajfa-13142	197	2	-	-	PUNCT
ajfa-13142	197	3	bashair	bashair	NOUN
ajfa-13142	197	4	for	for	ADP
ajfa-13142	197	5	publishing	publishing	NOUN
ajfa-13142	197	6	,	,	PUNCT
ajfa-13142	197	7	damascus	damascus	PROPN
ajfa-13142	197	8	,	,	PUNCT
ajfa-13142	197	9	syria	syria	PROPN
ajfa-13142	197	10	.	.	PUNCT
ajfa-13142	198	1	abu	abu	PROPN
ajfa-13142	198	2	nassar	nassar	PROPN
ajfa-13142	198	3	,	,	PUNCT
ajfa-13142	198	4	muhamad	muhamad	PROPN
ajfa-13142	198	5	.	.	PUNCT
ajfa-13142	198	6	(	(	PUNCT
ajfa-13142	198	7	2016	2016	NUM
ajfa-13142	198	8	)	)	PUNCT
ajfa-13142	198	9	.	.	PUNCT
ajfa-13142	199	1	costs	cost	NOUN
ajfa-13142	199	2	accounting	account	VERB
ajfa-13142	199	3	,	,	PUNCT
ajfa-13142	199	4	wael	wael	PROPN
ajfa-13142	199	5	for	for	ADP
ajfa-13142	199	6	publishing	publishing	NOUN
ajfa-13142	199	7	,	,	PUNCT
ajfa-13142	199	8	3th	3th	PROPN
ajfa-13142	199	9	edition	edition	NOUN
ajfa-13142	199	10	,	,	PUNCT
ajfa-13142	199	11	p.14	p.14	PROPN
ajfa-13142	199	12	.	.	PUNCT
ajfa-13142	200	1	al	al	PROPN
ajfa-13142	200	2	-	-	PUNCT
ajfa-13142	200	3	a’raj	a’raj	PROPN
ajfa-13142	200	4	,	,	PUNCT
ajfa-13142	200	5	mu’az	mu’az	PROPN
ajfa-13142	200	6	.	.	PUNCT
ajfa-13142	201	1	(	(	PUNCT
ajfa-13142	201	2	2016	2016	NUM
ajfa-13142	201	3	)	)	PUNCT
ajfa-13142	201	4	.	.	PUNCT
ajfa-13142	202	1	the	the	DET
ajfa-13142	202	2	usage	usage	NOUN
ajfa-13142	202	3	of	of	ADP
ajfa-13142	202	4	schwartz	schwartz	PROPN
ajfa-13142	202	5	&	&	CCONJ
ajfa-13142	202	6	lev	lev	PROPN
ajfa-13142	202	7	model	model	NOUN
ajfa-13142	202	8	to	to	PART
ajfa-13142	202	9	measure	measure	VERB
ajfa-13142	202	10	the	the	DET
ajfa-13142	202	11	human	human	ADJ
ajfa-13142	202	12	capital	capital	NOUN
ajfa-13142	202	13	and	and	CCONJ
ajfa-13142	202	14	its	its	PRON
ajfa-13142	202	15	contribution	contribution	NOUN
ajfa-13142	202	16	in	in	ADP
ajfa-13142	202	17	the	the	DET
ajfa-13142	202	18	net	net	ADJ
ajfa-13142	202	19	income	income	NOUN
ajfa-13142	202	20	,	,	PUNCT
ajfa-13142	202	21	a	a	DET
ajfa-13142	202	22	master	master	NOUN
ajfa-13142	202	23	thesis	thesis	NOUN
ajfa-13142	202	24	,	,	PUNCT
ajfa-13142	202	25	middle	middle	PROPN
ajfa-13142	202	26	east	east	PROPN
ajfa-13142	202	27	university	university	PROPN
ajfa-13142	202	28	.	.	PUNCT
ajfa-13142	203	1	al	al	PROPN
ajfa-13142	203	2	-	-	PUNCT
ajfa-13142	203	3	bishtawi	bishtawi	PROPN
ajfa-13142	203	4	,	,	PUNCT
ajfa-13142	203	5	sulaiman	sulaiman	PROPN
ajfa-13142	203	6	&	&	CCONJ
ajfa-13142	203	7	bani	bani	PROPN
ajfa-13142	203	8	taha	taha	PROPN
ajfa-13142	203	9	,	,	PUNCT
ajfa-13142	203	10	ismail	ismail	PROPN
ajfa-13142	203	11	.	.	PUNCT
ajfa-13142	204	1	(	(	PUNCT
ajfa-13142	204	2	2014	2014	NUM
ajfa-13142	204	3	)	)	PUNCT
ajfa-13142	204	4	.	.	PUNCT
ajfa-13142	205	1	the	the	DET
ajfa-13142	205	2	effect	effect	NOUN
ajfa-13142	205	3	of	of	ADP
ajfa-13142	205	4	intellectual	intellectual	ADJ
ajfa-13142	205	5	capital	capital	NOUN
ajfa-13142	205	6	in	in	ADP
ajfa-13142	205	7	enhancing	enhance	VERB
ajfa-13142	205	8	the	the	DET
ajfa-13142	205	9	profitability	profitability	NOUN
ajfa-13142	205	10	of	of	ADP
ajfa-13142	205	11	jordanian	jordanian	ADJ
ajfa-13142	205	12	pharmaceutical	pharmaceutical	NOUN
ajfa-13142	205	13	companies	company	NOUN
ajfa-13142	205	14	.	.	PUNCT
ajfa-13142	206	1	jordanian	jordanian	ADJ
ajfa-13142	206	2	journal	journal	PROPN
ajfa-13142	206	3	of	of	ADP
ajfa-13142	206	4	administrative	administrative	ADJ
ajfa-13142	206	5	sciences	science	NOUN
ajfa-13142	206	6	,	,	PUNCT
ajfa-13142	206	7	10(2	10(2	NUM
ajfa-13142	206	8	)	)	PUNCT
ajfa-13142	206	9	.	.	PUNCT
ajfa-13142	207	1	al	al	PROPN
ajfa-13142	207	2	-	-	PUNCT
ajfa-13142	207	3	najar	najar	PROPN
ajfa-13142	207	4	,	,	PUNCT
ajfa-13142	207	5	ahmad	ahmad	PROPN
ajfa-13142	207	6	.	.	PUNCT
ajfa-13142	208	1	(	(	PUNCT
ajfa-13142	208	2	1982	1982	NUM
ajfa-13142	208	3	)	)	PUNCT
ajfa-13142	208	4	.	.	PUNCT
ajfa-13142	209	1	islamic	islamic	ADJ
ajfa-13142	209	2	banks	bank	NOUN
ajfa-13142	209	3	.	.	PUNCT
ajfa-13142	210	1	contemporary	contemporary	ADJ
ajfa-13142	210	2	muslim	muslim	PROPN
ajfa-13142	210	3	journal	journal	PROPN
ajfa-13142	210	4	,	,	PUNCT
ajfa-13142	210	5	beirut	beirut	PROPN
ajfa-13142	210	6	,	,	PUNCT
ajfa-13142	210	7	24	24	NUM
ajfa-13142	210	8	.	.	PUNCT
ajfa-13142	210	9	asian	asian	ADJ
ajfa-13142	210	10	journal	journal	PROPN
ajfa-13142	210	11	of	of	ADP
ajfa-13142	210	12	finance	finance	PROPN
ajfa-13142	210	13	&	&	CCONJ
ajfa-13142	210	14	accounting	accounting	PROPN
ajfa-13142	210	15	issn	issn	PROPN
ajfa-13142	210	16	1946	1946	NUM
ajfa-13142	210	17	-	-	PUNCT
ajfa-13142	210	18	052x	052x	NOUN
ajfa-13142	210	19	2018	2018	NUM
ajfa-13142	210	20	,	,	PUNCT
ajfa-13142	210	21	vol	vol	NOUN
ajfa-13142	210	22	.	.	PROPN
ajfa-13142	210	23	10	10	NUM
ajfa-13142	210	24	,	,	PUNCT
ajfa-13142	210	25	no	no	INTJ
ajfa-13142	210	26	.	.	NOUN
ajfa-13142	210	27	1	1	NUM
ajfa-13142	210	28	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13142	210	29	350	350	NUM
ajfa-13142	210	30	al	al	PROPN
ajfa-13142	210	31	-	-	PUNCT
ajfa-13142	210	32	rabi’i	rabi’i	NOUN
ajfa-13142	210	33	,	,	PUNCT
ajfa-13142	210	34	al	al	PROPN
ajfa-13142	210	35	-	-	PUNCT
ajfa-13142	210	36	saqi	saqi	NOUN
ajfa-13142	210	37	,	,	PUNCT
ajfa-13142	210	38	kamal	kamal	PROPN
ajfa-13142	210	39	hasan	hasan	PROPN
ajfa-13142	210	40	,	,	PUNCT
ajfa-13142	210	41	&	&	CCONJ
ajfa-13142	210	42	sa’doun	sa’doun	PROPN
ajfa-13142	210	43	mahdi	mahdi	PROPN
ajfa-13142	210	44	.	.	PUNCT
ajfa-13142	211	1	(	(	PUNCT
ajfa-13142	211	2	2008	2008	NUM
ajfa-13142	211	3	)	)	PUNCT
ajfa-13142	211	4	.	.	PUNCT
ajfa-13142	212	1	industrial	industrial	ADJ
ajfa-13142	212	2	accounting	accounting	NOUN
ajfa-13142	212	3	costs	cost	NOUN
ajfa-13142	212	4	–	–	PUNCT
ajfa-13142	212	5	a	a	DET
ajfa-13142	212	6	scientific	scientific	ADJ
ajfa-13142	212	7	and	and	CCONJ
ajfa-13142	212	8	practical	practical	ADJ
ajfa-13142	212	9	curriculum	curriculum	NOUN
ajfa-13142	212	10	,	,	PUNCT
ajfa-13142	212	11	al	al	PROPN
ajfa-13142	212	12	-	-	PUNCT
ajfa-13142	212	13	isra	isra	PROPN
ajfa-13142	212	14	university	university	NOUN
ajfa-13142	212	15	,	,	PUNCT
ajfa-13142	212	16	the	the	DET
ajfa-13142	212	17	library	library	NOUN
ajfa-13142	212	18	of	of	ADP
ajfa-13142	212	19	the	the	DET
ajfa-13142	212	20	university	university	NOUN
ajfa-13142	212	21	,	,	PUNCT
ajfa-13142	212	22	ithra	ithra	NOUN
ajfa-13142	212	23	’	'	PUNCT
ajfa-13142	212	24	for	for	ADP
ajfa-13142	212	25	publishing	publishing	NOUN
ajfa-13142	212	26	,	,	PUNCT
ajfa-13142	212	27	amman	amman	PROPN
ajfa-13142	212	28	-	-	PUNCT
ajfa-13142	212	29	jordan	jordan	PROPN
ajfa-13142	212	30	.	.	PUNCT
ajfa-13142	213	1	al	al	PROPN
ajfa-13142	213	2	-	-	PUNCT
ajfa-13142	213	3	rawashdeh	rawashdeh	PROPN
ajfa-13142	213	4	,	,	PUNCT
ajfa-13142	213	5	al	al	PROPN
ajfa-13142	213	6	-	-	PUNCT
ajfa-13142	213	7	bawab	bawab	PROPN
ajfa-13142	213	8	,	,	PUNCT
ajfa-13142	213	9	hani	hani	PROPN
ajfa-13142	213	10	,	,	PUNCT
ajfa-13142	213	11	&	&	CCONJ
ajfa-13142	213	12	atef	atef	PROPN
ajfa-13142	213	13	aqeel	aqeel	PROPN
ajfa-13142	213	14	.	.	PUNCT
ajfa-13142	214	1	(	(	PUNCT
ajfa-13142	214	2	2017	2017	NUM
ajfa-13142	214	3	)	)	PUNCT
ajfa-13142	214	4	.	.	PUNCT
ajfa-13142	215	1	the	the	DET
ajfa-13142	215	2	extent	extent	NOUN
ajfa-13142	215	3	of	of	ADP
ajfa-13142	215	4	the	the	DET
ajfa-13142	215	5	obligation	obligation	NOUN
ajfa-13142	215	6	for	for	ADP
ajfa-13142	215	7	the	the	DET
ajfa-13142	215	8	islamic	islamic	ADJ
ajfa-13142	215	9	banks	bank	NOUN
ajfa-13142	215	10	working	work	VERB
ajfa-13142	215	11	in	in	ADP
ajfa-13142	215	12	jordan	jordan	PROPN
ajfa-13142	215	13	’	'	PUNCT
ajfa-13142	215	14	in	in	ADP
ajfa-13142	215	15	the	the	DET
ajfa-13142	215	16	disclosure	disclosure	NOUN
ajfa-13142	215	17	of	of	ADP
ajfa-13142	215	18	the	the	DET
ajfa-13142	215	19	social	social	ADJ
ajfa-13142	215	20	responsibility	responsibility	NOUN
ajfa-13142	215	21	accounting	account	VERB
ajfa-13142	215	22	in	in	ADP
ajfa-13142	215	23	their	their	PRON
ajfa-13142	215	24	financial	financial	ADJ
ajfa-13142	215	25	statements	statement	NOUN
ajfa-13142	215	26	.	.	PUNCT
ajfa-13142	216	1	international	international	ADJ
ajfa-13142	216	2	journal	journal	PROPN
ajfa-13142	216	3	of	of	ADP
ajfa-13142	216	4	economics	economic	NOUN
ajfa-13142	216	5	and	and	CCONJ
ajfa-13142	216	6	finance	finance	NOUN
ajfa-13142	216	7	(	(	PUNCT
ajfa-13142	216	8	ijef	ijef	PROPN
ajfa-13142	216	9	)	)	PUNCT
ajfa-13142	216	10	,	,	PUNCT
ajfa-13142	216	11	canadian	canadian	ADJ
ajfa-13142	216	12	center	center	NOUN
ajfa-13142	216	13	of	of	ADP
ajfa-13142	216	14	science	science	NOUN
ajfa-13142	216	15	and	and	CCONJ
ajfa-13142	216	16	education	education	NOUN
ajfa-13142	216	17	,	,	PUNCT
ajfa-13142	216	18	9(1	9(1	NUM
ajfa-13142	216	19	)	)	PUNCT
ajfa-13142	216	20	.	.	PUNCT
ajfa-13142	217	1	al	al	PROPN
ajfa-13142	217	2	-	-	PUNCT
ajfa-13142	217	3	shikraji	shikraji	PROPN
ajfa-13142	217	4	,	,	PUNCT
ajfa-13142	217	5	bashar	bashar	PROPN
ajfa-13142	217	6	,	,	PUNCT
ajfa-13142	217	7	&	&	CCONJ
ajfa-13142	217	8	mahmoud	mahmoud	PROPN
ajfa-13142	217	9	.	.	PUNCT
ajfa-13142	218	1	(	(	PUNCT
ajfa-13142	218	2	2010	2010	NUM
ajfa-13142	218	3	)	)	PUNCT
ajfa-13142	218	4	.	.	PUNCT
ajfa-13142	219	1	measuring	measure	VERB
ajfa-13142	219	2	the	the	DET
ajfa-13142	219	3	intellectual	intellectual	ADJ
ajfa-13142	219	4	capital	capital	NOUN
ajfa-13142	219	5	and	and	CCONJ
ajfa-13142	219	6	its	its	PRON
ajfa-13142	219	7	effect	effect	NOUN
ajfa-13142	219	8	on	on	ADP
ajfa-13142	219	9	the	the	DET
ajfa-13142	219	10	benefit	benefit	NOUN
ajfa-13142	219	11	of	of	ADP
ajfa-13142	219	12	banks	bank	NOUN
ajfa-13142	219	13	,	,	PUNCT
ajfa-13142	219	14	tikrit	tikrit	NOUN
ajfa-13142	219	15	university	university	NOUN
ajfa-13142	219	16	–	–	PUNCT
ajfa-13142	219	17	faculty	faculty	NOUN
ajfa-13142	219	18	of	of	ADP
ajfa-13142	219	19	administration	administration	NOUN
ajfa-13142	219	20	and	and	CCONJ
ajfa-13142	219	21	economics	economic	NOUN
ajfa-13142	219	22	,	,	PUNCT
ajfa-13142	219	23	tikrit	tikrit	NOUN
ajfa-13142	219	24	journal	journal	NOUN
ajfa-13142	219	25	for	for	ADP
ajfa-13142	219	26	administrative	administrative	PROPN
ajfa-13142	219	27	&	&	CCONJ
ajfa-13142	219	28	economics	economics	PROPN
ajfa-13142	219	29	sciences/	sciences/	PROPN
ajfa-13142	219	30	volume	volume	NOUN
ajfa-13142	219	31	6/	6/	NUM
ajfa-13142	219	32	issue	issue	NOUN
ajfa-13142	219	33	20/	20/	PROPN
ajfa-13142	219	34	2010	2010	NUM
ajfa-13142	219	35	.	.	PUNCT
ajfa-13142	220	1	al	al	PROPN
ajfa-13142	220	2	-	-	PUNCT
ajfa-13142	220	3	wadi	wadi	PROPN
ajfa-13142	220	4	,	,	PUNCT
ajfa-13142	220	5	&	&	CCONJ
ajfa-13142	220	6	samhan	samhan	PROPN
ajfa-13142	220	7	.	.	PUNCT
ajfa-13142	221	1	(	(	PUNCT
ajfa-13142	221	2	2012	2012	NUM
ajfa-13142	221	3	)	)	PUNCT
ajfa-13142	221	4	.	.	PUNCT
ajfa-13142	222	1	islamic	islamic	ADJ
ajfa-13142	222	2	banks	bank	NOUN
ajfa-13142	222	3	,	,	PUNCT
ajfa-13142	222	4	4th	4th	ADJ
ajfa-13142	222	5	edition	edition	NOUN
ajfa-13142	222	6	,	,	PUNCT
ajfa-13142	222	7	al	al	PROPN
ajfa-13142	222	8	-	-	PUNCT
ajfa-13142	222	9	masirah	masirah	PROPN
ajfa-13142	222	10	for	for	ADP
ajfa-13142	222	11	publishing	publishing	NOUN
ajfa-13142	222	12	,	,	PUNCT
ajfa-13142	222	13	amman	amman	PROPN
ajfa-13142	222	14	,	,	PUNCT
ajfa-13142	222	15	jordan	jordan	PROPN
ajfa-13142	222	16	,	,	PUNCT
ajfa-13142	222	17	p.42	p.42	PROPN
ajfa-13142	222	18	.	.	PROPN
ajfa-13142	222	19	arshid	arshid	PROPN
ajfa-13142	222	20	,	,	PUNCT
ajfa-13142	222	21	mahmoud	mahmoud	PROPN
ajfa-13142	222	22	abd	abd	PROPN
ajfa-13142	222	23	al	al	PROPN
ajfa-13142	222	24	-	-	PUNCT
ajfa-13142	222	25	kareem	kareem	PROPN
ajfa-13142	222	26	.	.	PUNCT
ajfa-13142	223	1	(	(	PUNCT
ajfa-13142	223	2	2001	2001	NUM
ajfa-13142	223	3	)	)	PUNCT
ajfa-13142	223	4	.	.	PUNCT
ajfa-13142	224	1	the	the	DET
ajfa-13142	224	2	comprehensibility	comprehensibility	NOUN
ajfa-13142	224	3	in	in	ADP
ajfa-13142	224	4	islamic	islamic	ADJ
ajfa-13142	224	5	banks	bank	NOUN
ajfa-13142	224	6	’	’	PART
ajfa-13142	224	7	transactions	transaction	NOUN
ajfa-13142	224	8	and	and	CCONJ
ajfa-13142	224	9	operations	operation	NOUN
ajfa-13142	224	10	,	,	PUNCT
ajfa-13142	224	11	1st	1st	PROPN
ajfa-13142	224	12	edition	edition	NOUN
ajfa-13142	224	13	,	,	PUNCT
ajfa-13142	224	14	al	al	PROPN
ajfa-13142	224	15	-	-	PUNCT
ajfa-13142	224	16	nafais	nafais	PROPN
ajfa-13142	224	17	for	for	ADP
ajfa-13142	224	18	publishing	publishing	NOUN
ajfa-13142	224	19	,	,	PUNCT
ajfa-13142	224	20	aman	aman	NOUN
ajfa-13142	224	21	–	–	PUNCT
ajfa-13142	224	22	jordan	jordan	PROPN
ajfa-13142	224	23	.	.	PUNCT
ajfa-13142	225	1	bernadette	bernadette	PROPN
ajfa-13142	225	2	,	,	PUNCT
ajfa-13142	225	3	l.	l.	PROPN
ajfa-13142	225	4	(	(	PUNCT
ajfa-13142	225	5	1999	1999	NUM
ajfa-13142	225	6	)	)	PUNCT
ajfa-13142	225	7	.	.	PUNCT
ajfa-13142	226	1	intellectual	intellectual	ADJ
ajfa-13142	226	2	capital	capital	PROPN
ajfa-13142	226	3	key	key	NOUN
ajfa-13142	226	4	to	to	ADP
ajfa-13142	226	5	value	value	NOUN
ajfa-13142	226	6	added	add	VERB
ajfa-13142	226	7	,	,	PUNCT
ajfa-13142	226	8	success	success	NOUN
ajfa-13142	226	9	in	in	ADP
ajfa-13142	226	10	the	the	DET
ajfa-13142	226	11	next	next	ADJ
ajfa-13142	226	12	millennium	millennium	NOUN
ajfa-13142	226	13	,	,	PUNCT
ajfa-13142	226	14	financial	financial	ADJ
ajfa-13142	226	15	&	&	CCONJ
ajfa-13142	226	16	management	management	PROPN
ajfa-13142	226	17	accounting	accounting	PROPN
ajfa-13142	226	18	committee	committee	NOUN
ajfa-13142	226	19	.	.	PUNCT
ajfa-13142	227	1	international	international	PROPN
ajfa-13142	227	2	federation	federation	PROPN
ajfa-13142	227	3	of	of	ADP
ajfa-13142	227	4	accountants	accountant	NOUN
ajfa-13142	227	5	,	,	PUNCT
ajfa-13142	227	6	p13	p13	PROPN
ajfa-13142	227	7	.	.	PUNCT
ajfa-13142	228	1	bin	bin	PROPN
ajfa-13142	228	2	ramadan	ramadan	PROPN
ajfa-13142	228	3	,	,	PUNCT
ajfa-13142	228	4	iman	iman	NOUN
ajfa-13142	228	5	.	.	PUNCT
ajfa-13142	229	1	(	(	PUNCT
ajfa-13142	229	2	2016	2016	NUM
ajfa-13142	229	3	)	)	PUNCT
ajfa-13142	229	4	.	.	PUNCT
ajfa-13142	230	1	the	the	DET
ajfa-13142	230	2	investment	investment	NOUN
ajfa-13142	230	3	in	in	ADP
ajfa-13142	230	4	the	the	DET
ajfa-13142	230	5	human	human	ADJ
ajfa-13142	230	6	capital	capital	NOUN
ajfa-13142	230	7	and	and	CCONJ
ajfa-13142	230	8	its	its	PRON
ajfa-13142	230	9	role	role	NOUN
ajfa-13142	230	10	in	in	ADP
ajfa-13142	230	11	the	the	DET
ajfa-13142	230	12	economic	economic	ADJ
ajfa-13142	230	13	development	development	NOUN
ajfa-13142	230	14	,	,	PUNCT
ajfa-13142	230	15	an	an	DET
ajfa-13142	230	16	econometric	econometric	ADJ
ajfa-13142	230	17	field	field	NOUN
ajfa-13142	230	18	study	study	NOUN
ajfa-13142	230	19	,	,	PUNCT
ajfa-13142	230	20	abou	abou	PROPN
ajfa-13142	230	21	bakr	bakr	PROPN
ajfa-13142	230	22	belkaid	belkaid	PROPN
ajfa-13142	230	23	university	university	PROPN
ajfa-13142	230	24	,	,	PUNCT
ajfa-13142	230	25	a	a	DET
ajfa-13142	230	26	master	master	NOUN
ajfa-13142	230	27	thesis	thesis	NOUN
ajfa-13142	230	28	.	.	PUNCT
ajfa-13142	231	1	g.	g.	PROPN
ajfa-13142	231	2	s.becker	s.becker	PROPN
ajfa-13142	231	3	.	.	PUNCT
ajfa-13142	232	1	(	(	PUNCT
ajfa-13142	232	2	1962	1962	NUM
ajfa-13142	232	3	)	)	PUNCT
ajfa-13142	232	4	.	.	PUNCT
ajfa-13142	233	1	investment	investment	NOUN
ajfa-13142	233	2	in	in	ADP
ajfa-13142	233	3	human	human	ADJ
ajfa-13142	233	4	capital	capital	NOUN
ajfa-13142	233	5	:	:	PUNCT
ajfa-13142	233	6	a	a	DET
ajfa-13142	233	7	theoretical	theoretical	ADJ
ajfa-13142	233	8	analysis	analysis	NOUN
ajfa-13142	233	9	.	.	PUNCT
ajfa-13142	234	1	journal	journal	NOUN
ajfa-13142	234	2	of	of	ADP
ajfa-13142	234	3	political	political	ADJ
ajfa-13142	234	4	economy	economy	NOUN
ajfa-13142	234	5	,	,	PUNCT
ajfa-13142	234	6	1962,p49	1962,p49	NUM
ajfa-13142	234	7	,	,	PUNCT
ajfa-13142	234	8	http://ses.ens-lyon.fr/a-les-fondements-de-la-theorie-du-capital-humain-68304.kjsp,05/11/20	http://ses.ens-lyon.fr/a-les-fondements-de-la-theorie-du-capital-humain-68304.kjsp,05/11/20	PROPN
ajfa-13142	234	9	12	12	NUM
ajfa-13142	234	10	.	.	PUNCT
ajfa-13142	235	1	international	international	ADJ
ajfa-13142	235	2	accounting	accounting	NOUN
ajfa-13142	235	3	standards	standard	NOUN
ajfa-13142	235	4	,	,	PUNCT
ajfa-13142	235	5	ais	ais	PROPN
ajfa-13142	235	6	.	.	PUNCT
ajfa-13142	236	1	(	(	PUNCT
ajfa-13142	236	2	33	33	NUM
ajfa-13142	236	3	)	)	PUNCT
ajfa-13142	236	4	khanfar	khanfar	PROPN
ajfa-13142	236	5	&	&	CCONJ
ajfa-13142	236	6	al	al	PROPN
ajfa-13142	236	7	-	-	PUNCT
ajfa-13142	236	8	matarneh	matarneh	PROPN
ajfa-13142	236	9	.	.	PUNCT
ajfa-13142	237	1	(	(	PUNCT
ajfa-13142	237	2	2006	2006	NUM
ajfa-13142	237	3	)	)	PUNCT
ajfa-13142	237	4	.	.	PUNCT
ajfa-13142	238	1	financial	financial	ADJ
ajfa-13142	238	2	statements	statement	NOUN
ajfa-13142	238	3	’	'	PUNCT
ajfa-13142	238	4	analysis	analysis	NOUN
ajfa-13142	238	5	,	,	PUNCT
ajfa-13142	238	6	a	a	DET
ajfa-13142	238	7	theoretical	theoretical	ADJ
ajfa-13142	238	8	and	and	CCONJ
ajfa-13142	238	9	applied	applied	ADJ
ajfa-13142	238	10	framework	framework	NOUN
ajfa-13142	238	11	,	,	PUNCT
ajfa-13142	238	12	al	al	PROPN
ajfa-13142	238	13	-	-	PUNCT
ajfa-13142	238	14	masirah	masirah	PROPN
ajfa-13142	238	15	for	for	ADP
ajfa-13142	238	16	publishing	publishing	NOUN
ajfa-13142	238	17	,	,	PUNCT
ajfa-13142	238	18	1st	1st	PROPN
ajfa-13142	238	19	edition	edition	NOUN
ajfa-13142	238	20	,	,	PUNCT
ajfa-13142	238	21	p.146	p.146	PROPN
ajfa-13142	238	22	.	.	PUNCT
ajfa-13142	239	1	luiza	luiza	PROPN
ajfa-13142	239	2	,	,	PUNCT
ajfa-13142	239	3	farhati	farhati	NOUN
ajfa-13142	239	4	.	.	PUNCT
ajfa-13142	240	1	(	(	PUNCT
ajfa-13142	240	2	2016	2016	NUM
ajfa-13142	240	3	)	)	PUNCT
ajfa-13142	240	4	.	.	PUNCT
ajfa-13142	241	1	the	the	DET
ajfa-13142	241	2	role	role	NOUN
ajfa-13142	241	3	of	of	ADP
ajfa-13142	241	4	intellectual	intellectual	ADJ
ajfa-13142	241	5	capital	capital	NOUN
ajfa-13142	241	6	in	in	ADP
ajfa-13142	241	7	achieving	achieve	VERB
ajfa-13142	241	8	the	the	DET
ajfa-13142	241	9	competitive	competitive	ADJ
ajfa-13142	241	10	advantage	advantage	NOUN
ajfa-13142	241	11	of	of	ADP
ajfa-13142	241	12	economic	economic	ADJ
ajfa-13142	241	13	institutions	institution	NOUN
ajfa-13142	241	14	within	within	ADP
ajfa-13142	241	15	the	the	DET
ajfa-13142	241	16	economy	economy	NOUN
ajfa-13142	241	17	of	of	ADP
ajfa-13142	241	18	knowledge	knowledge	NOUN
ajfa-13142	241	19	,	,	PUNCT
ajfa-13142	241	20	a	a	DET
ajfa-13142	241	21	case	case	NOUN
ajfa-13142	241	22	study	study	NOUN
ajfa-13142	241	23	of	of	ADP
ajfa-13142	241	24	the	the	DET
ajfa-13142	241	25	cement	cement	NOUN
ajfa-13142	241	26	company	company	NOUN
ajfa-13142	241	27	ain	ain	PROPN
ajfa-13142	241	28	al	al	PROPN
ajfa-13142	241	29	-	-	PUNCT
ajfa-13142	241	30	touta	touta	ADV
ajfa-13142	241	31	-	-	PUNCT
ajfa-13142	241	32	batna	batna	PROPN
ajfa-13142	241	33	,	,	PUNCT
ajfa-13142	241	34	phd	phd	NOUN
ajfa-13142	241	35	thesis	thesis	NOUN
ajfa-13142	241	36	,	,	PUNCT
ajfa-13142	241	37	university	university	NOUN
ajfa-13142	241	38	of	of	ADP
ajfa-13142	241	39	mohamed	mohamed	PROPN
ajfa-13142	241	40	khader	khader	PROPN
ajfa-13142	241	41	,	,	PUNCT
ajfa-13142	241	42	biskra	biskra	PROPN
ajfa-13142	241	43	,	,	PUNCT
ajfa-13142	241	44	algeria	algeria	PROPN
ajfa-13142	241	45	.	.	PUNCT
ajfa-13142	242	1	matz	matz	PROPN
ajfa-13142	242	2	,	,	PUNCT
ajfa-13142	242	3	usry	usry	NOUN
ajfa-13142	242	4	.	.	PUNCT
ajfa-13142	243	1	(	(	PUNCT
ajfa-13142	243	2	1980	1980	NUM
ajfa-13142	243	3	)	)	PUNCT
ajfa-13142	243	4	.	.	PUNCT
ajfa-13142	244	1	cost	cost	VERB
ajfa-13142	244	2	accounting	accounting	NOUN
ajfa-13142	244	3	-	-	PUNCT
ajfa-13142	244	4	planning	planning	NOUN
ajfa-13142	244	5	and	and	CCONJ
ajfa-13142	244	6	control	control	NOUN
ajfa-13142	244	7	,	,	PUNCT
ajfa-13142	244	8	7th.ed.south	7th.ed.south	NUM
ajfa-13142	244	9	-	-	PUNCT
ajfa-13142	244	10	western	western	ADJ
ajfa-13142	244	11	publishing	publishing	NOUN
ajfa-13142	244	12	co	co	NOUN
ajfa-13142	244	13	,	,	PUNCT
ajfa-13142	244	14	us.1980.p39	us.1980.p39	NOUN
ajfa-13142	244	15	.	.	PUNCT
ajfa-13142	245	1	muhsen	muhsen	PROPN
ajfa-13142	245	2	,	,	PUNCT
ajfa-13142	245	3	abd	abd	PROPN
ajfa-13142	245	4	allatif	allatif	PROPN
ajfa-13142	245	5	,	,	PUNCT
ajfa-13142	245	6	ahmad	ahmad	PROPN
ajfa-13142	245	7	.	.	PUNCT
ajfa-13142	246	1	(	(	PUNCT
ajfa-13142	246	2	2017	2017	NUM
ajfa-13142	246	3	)	)	PUNCT
ajfa-13142	246	4	.	.	PUNCT
ajfa-13142	247	1	the	the	DET
ajfa-13142	247	2	effect	effect	NOUN
ajfa-13142	247	3	of	of	ADP
ajfa-13142	247	4	intellectual	intellectual	ADJ
ajfa-13142	247	5	capital	capital	NOUN
ajfa-13142	247	6	disclosure	disclosure	NOUN
ajfa-13142	247	7	on	on	ADP
ajfa-13142	247	8	the	the	DET
ajfa-13142	247	9	financial	financial	ADJ
ajfa-13142	247	10	performance	performance	NOUN
ajfa-13142	247	11	at	at	ADP
ajfa-13142	247	12	jordanian	jordanian	ADJ
ajfa-13142	247	13	commercial	commercial	ADJ
ajfa-13142	247	14	banks	bank	NOUN
ajfa-13142	247	15	.	.	PUNCT
ajfa-13142	248	1	master	master	NOUN
ajfa-13142	248	2	thesis	thesis	NOUN
ajfa-13142	248	3	in	in	ADP
ajfa-13142	248	4	accounting	accounting	NOUN
ajfa-13142	248	5	,	,	PUNCT
ajfa-13142	248	6	irbid	irbid	VERB
ajfa-13142	248	7	national	national	ADJ
ajfa-13142	248	8	university	university	PROPN
ajfa-13142	248	9	.	.	PUNCT
ajfa-13142	249	1	xera	xera	PROPN
ajfa-13142	249	2	,	,	PUNCT
ajfa-13142	249	3	i	i	PRON
ajfa-13142	249	4	,	,	PUNCT
ajfa-13142	249	5	a.	a.	PROPN
ajfa-13142	249	6	(	(	PUNCT
ajfa-13142	249	7	2001	2001	NUM
ajfa-13142	249	8	)	)	PUNCT
ajfa-13142	249	9	.	.	PUNCT
ajfa-13142	250	1	a	a	DET
ajfa-13142	250	2	framework	framework	NOUN
ajfa-13142	250	3	to	to	PART
ajfa-13142	250	4	audit	audit	VERB
ajfa-13142	250	5	intellectual	intellectual	ADJ
ajfa-13142	250	6	capital	capital	NOUN
ajfa-13142	250	7	.	.	PUNCT
ajfa-13142	251	1	journal	journal	PROPN
ajfa-13142	251	2	of	of	ADP
ajfa-13142	251	3	knowledge	knowledge	PROPN
ajfa-13142	251	4	management	management	NOUN
ajfa-13142	251	5	practice	practice	NOUN
ajfa-13142	251	6	,	,	PUNCT
ajfa-13142	251	7	august	august	PROPN
ajfa-13142	251	8	,	,	PUNCT
ajfa-13142	251	9	pp1	pp1	NOUN
ajfa-13142	251	10	-	-	PUNCT
ajfa-13142	251	11	8	8	NUM
ajfa-13142	251	12	.	.	PUNCT