id	sid	tid	token	lemma	pos
issue-206	1	1	baltic	baltic	PROPN
issue-206	1	2	journal	journal	PROPN
issue-206	1	3	of	of	ADP
issue-206	1	4	economic	economic	ADJ
issue-206	1	5	studies	study	NOUN
issue-206	1	6	18	18	NUM
issue-206	1	7	vol	vol	NOUN
issue-206	1	8	.	.	PUNCT
issue-206	2	1	3	3	NUM
issue-206	2	2	,	,	PUNCT
issue-206	2	3	no	no	INTJ
issue-206	2	4	.	.	NOUN
issue-206	2	5	4	4	NUM
issue-206	2	6	,	,	PUNCT
issue-206	2	7	2017	2017	NUM
issue-206	2	8	internal	internal	ADJ
issue-206	2	9	control	control	NOUN
issue-206	2	10	and	and	CCONJ
issue-206	2	11	audit	audit	NOUN
issue-206	2	12	of	of	ADP
issue-206	2	13	enterprises	enterprise	NOUN
issue-206	2	14	’	'	PUNCT
issue-206	2	15	compliance	compliance	NOUN
issue-206	2	16	with	with	ADP
issue-206	2	17	customs	custom	NOUN
issue-206	2	18	requirements	requirement	NOUN
issue-206	2	19	while	while	SCONJ
issue-206	2	20	con	con	NOUN
issue-206	2	21	-	-	PUNCT
issue-206	2	22	ducting	ducte	VERB
issue-206	2	23	foreign	foreign	ADJ
issue-206	2	24	economic	economic	ADJ
issue-206	2	25	activity	activity	NOUN
issue-206	2	26	olena	olena	PROPN
issue-206	2	27	vakulchyk1	vakulchyk1	PROPN
issue-206	2	28	,	,	PUNCT
issue-206	2	29	valeriia	valeriia	ADJ
issue-206	2	30	fesenko2	fesenko2	NOUN
issue-206	2	31	,	,	PUNCT
issue-206	2	32	oksana	oksana	PROPN
issue-206	2	33	knyshek3	knyshek3	PROPN
issue-206	2	34	university	university	PROPN
issue-206	2	35	of	of	ADP
issue-206	2	36	customs	custom	NOUN
issue-206	2	37	and	and	CCONJ
issue-206	2	38	finance	finance	NOUN
issue-206	2	39	,	,	PUNCT
issue-206	2	40	ukraine	ukraine	ADJ
issue-206	2	41	abstract	abstract	NOUN
issue-206	2	42	.	.	PUNCT
issue-206	3	1	evaluation	evaluation	NOUN
issue-206	3	2	of	of	ADP
issue-206	3	3	the	the	DET
issue-206	3	4	reliability	reliability	NOUN
issue-206	3	5	of	of	ADP
issue-206	3	6	enterprises	enterprise	NOUN
issue-206	3	7	engaged	engage	VERB
issue-206	3	8	in	in	ADP
issue-206	3	9	the	the	DET
issue-206	3	10	foreign	foreign	ADJ
issue-206	3	11	economic	economic	ADJ
issue-206	3	12	activity	activity	NOUN
issue-206	3	13	and	and	CCONJ
issue-206	3	14	simplifying	simplifying	NOUN
issue-206	3	15	of	of	ADP
issue-206	3	16	customs	custom	NOUN
issue-206	3	17	procedures	procedure	NOUN
issue-206	3	18	have	have	AUX
issue-206	3	19	become	become	VERB
issue-206	3	20	a	a	DET
issue-206	3	21	relevant	relevant	ADJ
issue-206	3	22	issue	issue	NOUN
issue-206	3	23	in	in	ADP
issue-206	3	24	the	the	DET
issue-206	3	25	context	context	NOUN
issue-206	3	26	of	of	ADP
issue-206	3	27	globalization	globalization	NOUN
issue-206	3	28	.	.	PUNCT
issue-206	4	1	the	the	DET
issue-206	4	2	capabilities	capability	NOUN
issue-206	4	3	and	and	CCONJ
issue-206	4	4	preferences	preference	NOUN
issue-206	4	5	of	of	ADP
issue-206	4	6	the	the	DET
issue-206	4	7	“	"	PUNCT
issue-206	4	8	authorized	authorize	VERB
issue-206	4	9	economic	economic	ADJ
issue-206	4	10	operator	operator	NOUN
issue-206	4	11	”	"	PUNCT
issue-206	4	12	status	status	NOUN
issue-206	4	13	are	be	AUX
issue-206	4	14	the	the	DET
issue-206	4	15	cause	cause	NOUN
issue-206	4	16	of	of	ADP
issue-206	4	17	a	a	DET
issue-206	4	18	new	new	ADJ
issue-206	4	19	challenge	challenge	NOUN
issue-206	4	20	for	for	ADP
issue-206	4	21	managers	manager	NOUN
issue-206	4	22	of	of	ADP
issue-206	4	23	enterprises	enterprise	NOUN
issue-206	4	24	–	–	PUNCT
issue-206	4	25	creation	creation	NOUN
issue-206	4	26	of	of	ADP
issue-206	4	27	an	an	DET
issue-206	4	28	internal	internal	ADJ
issue-206	4	29	control	control	NOUN
issue-206	4	30	system	system	NOUN
issue-206	4	31	to	to	PART
issue-206	4	32	ensure	ensure	VERB
issue-206	4	33	a	a	DET
issue-206	4	34	systematic	systematic	ADJ
issue-206	4	35	monitoring	monitoring	NOUN
issue-206	4	36	of	of	ADP
issue-206	4	37	the	the	DET
issue-206	4	38	conditions	condition	NOUN
issue-206	4	39	of	of	ADP
issue-206	4	40	customs	custom	NOUN
issue-206	4	41	compliance	compliance	NOUN
issue-206	4	42	standards	standard	NOUN
issue-206	4	43	of	of	ADP
issue-206	4	44	reliability	reliability	NOUN
issue-206	4	45	and	and	CCONJ
issue-206	4	46	safety	safety	NOUN
issue-206	4	47	,	,	PUNCT
issue-206	4	48	which	which	PRON
issue-206	4	49	would	would	AUX
issue-206	4	50	allow	allow	VERB
issue-206	4	51	identifying	identify	VERB
issue-206	4	52	risks	risk	NOUN
issue-206	4	53	of	of	ADP
issue-206	4	54	loss	loss	NOUN
issue-206	4	55	of	of	ADP
issue-206	4	56	the	the	DET
issue-206	4	57	“	"	PUNCT
issue-206	4	58	authorized	authorize	VERB
issue-206	4	59	economic	economic	ADJ
issue-206	4	60	operator	operator	NOUN
issue-206	4	61	”	"	PUNCT
issue-206	4	62	status	status	NOUN
issue-206	4	63	.	.	PUNCT
issue-206	5	1	the	the	DET
issue-206	5	2	purpose	purpose	NOUN
issue-206	5	3	of	of	ADP
issue-206	5	4	the	the	DET
issue-206	5	5	scientific	scientific	ADJ
issue-206	5	6	paper	paper	NOUN
issue-206	5	7	is	be	AUX
issue-206	5	8	to	to	PART
issue-206	5	9	improve	improve	VERB
issue-206	5	10	the	the	DET
issue-206	5	11	internal	internal	ADJ
issue-206	5	12	control	control	NOUN
issue-206	5	13	system	system	NOUN
issue-206	5	14	of	of	ADP
issue-206	5	15	an	an	DET
issue-206	5	16	enterprise	enterprise	NOUN
issue-206	5	17	engaged	engage	VERB
issue-206	5	18	in	in	ADP
issue-206	5	19	foreign	foreign	ADJ
issue-206	5	20	economic	economic	ADJ
issue-206	5	21	activity	activity	NOUN
issue-206	5	22	in	in	ADP
issue-206	5	23	the	the	DET
issue-206	5	24	process	process	NOUN
issue-206	5	25	of	of	ADP
issue-206	5	26	obtaining	obtain	VERB
issue-206	5	27	and	and	CCONJ
issue-206	5	28	saving	save	VERB
issue-206	5	29	the	the	DET
issue-206	5	30	“	"	PUNCT
issue-206	5	31	authorized	authorize	VERB
issue-206	5	32	economic	economic	ADJ
issue-206	5	33	operator	operator	NOUN
issue-206	5	34	”	"	PUNCT
issue-206	5	35	status	status	NOUN
issue-206	5	36	in	in	ADP
issue-206	5	37	accordance	accordance	NOUN
issue-206	5	38	with	with	ADP
issue-206	5	39	the	the	DET
issue-206	5	40	international	international	ADJ
issue-206	5	41	custom	custom	NOUN
issue-206	5	42	requirements	requirement	NOUN
issue-206	5	43	for	for	ADP
issue-206	5	44	safety	safety	NOUN
issue-206	5	45	and	and	CCONJ
issue-206	5	46	reliability	reliability	NOUN
issue-206	5	47	.	.	PUNCT
issue-206	6	1	methodology	methodology	NOUN
issue-206	6	2	.	.	PUNCT
issue-206	7	1	the	the	DET
issue-206	7	2	research	research	NOUN
issue-206	7	3	is	be	AUX
issue-206	7	4	based	base	VERB
issue-206	7	5	on	on	ADP
issue-206	7	6	the	the	DET
issue-206	7	7	methods	method	NOUN
issue-206	7	8	of	of	ADP
issue-206	7	9	logical	logical	ADJ
issue-206	7	10	and	and	CCONJ
issue-206	7	11	analytical	analytical	ADJ
issue-206	7	12	modelling	modelling	NOUN
issue-206	7	13	of	of	ADP
issue-206	7	14	the	the	DET
issue-206	7	15	impact	impact	NOUN
issue-206	7	16	assessment	assessment	NOUN
issue-206	7	17	of	of	ADP
issue-206	7	18	individual	individual	ADJ
issue-206	7	19	factors	factor	NOUN
issue-206	7	20	on	on	ADP
issue-206	7	21	the	the	DET
issue-206	7	22	value	value	NOUN
issue-206	7	23	of	of	ADP
issue-206	7	24	the	the	DET
issue-206	7	25	generalization	generalization	NOUN
issue-206	7	26	indicator	indicator	NOUN
issue-206	7	27	.	.	PUNCT
issue-206	8	1	the	the	DET
issue-206	8	2	results	result	NOUN
issue-206	8	3	are	be	AUX
issue-206	8	4	tested	test	VERB
issue-206	8	5	on	on	ADP
issue-206	8	6	the	the	DET
issue-206	8	7	internal	internal	ADJ
issue-206	8	8	accounting	accounting	NOUN
issue-206	8	9	data	datum	NOUN
issue-206	8	10	of	of	ADP
issue-206	8	11	the	the	DET
issue-206	8	12	existing	exist	VERB
issue-206	8	13	machine	machine	NOUN
issue-206	8	14	-	-	PUNCT
issue-206	8	15	building	building	NOUN
issue-206	8	16	enterprises	enterprise	NOUN
issue-206	8	17	.	.	PUNCT
issue-206	9	1	results	result	NOUN
issue-206	9	2	.	.	PUNCT
issue-206	10	1	the	the	DET
issue-206	10	2	paper	paper	NOUN
issue-206	10	3	shows	show	VERB
issue-206	10	4	the	the	DET
issue-206	10	5	results	result	NOUN
issue-206	10	6	of	of	ADP
issue-206	10	7	adapting	adapt	VERB
issue-206	10	8	the	the	DET
issue-206	10	9	concept	concept	NOUN
issue-206	10	10	of	of	ADP
issue-206	10	11	coso	coso	NOUN
issue-206	10	12	to	to	ADP
issue-206	10	13	the	the	DET
issue-206	10	14	system	system	NOUN
issue-206	10	15	of	of	ADP
issue-206	10	16	internal	internal	ADJ
issue-206	10	17	control	control	NOUN
issue-206	10	18	of	of	ADP
issue-206	10	19	the	the	DET
issue-206	10	20	foreign	foreign	ADJ
issue-206	10	21	economic	economic	ADJ
issue-206	10	22	activity	activity	NOUN
issue-206	10	23	of	of	ADP
issue-206	10	24	the	the	DET
issue-206	10	25	enterprise	enterprise	NOUN
issue-206	10	26	in	in	ADP
issue-206	10	27	the	the	DET
issue-206	10	28	process	process	NOUN
issue-206	10	29	of	of	ADP
issue-206	10	30	obtaining	obtain	VERB
issue-206	10	31	or	or	CCONJ
issue-206	10	32	retaining	retain	VERB
issue-206	10	33	the	the	DET
issue-206	10	34	“	"	PUNCT
issue-206	10	35	authorized	authorize	VERB
issue-206	10	36	economic	economic	ADJ
issue-206	10	37	operator	operator	NOUN
issue-206	10	38	”	"	PUNCT
issue-206	10	39	status	status	NOUN
issue-206	10	40	.	.	PUNCT
issue-206	11	1	the	the	DET
issue-206	11	2	internal	internal	ADJ
issue-206	11	3	control	control	NOUN
issue-206	11	4	system	system	NOUN
issue-206	11	5	within	within	ADP
issue-206	11	6	the	the	DET
issue-206	11	7	concept	concept	NOUN
issue-206	11	8	of	of	ADP
issue-206	11	9	coso	coso	NOUN
issue-206	11	10	should	should	AUX
issue-206	11	11	ensure	ensure	VERB
issue-206	11	12	the	the	DET
issue-206	11	13	achievement	achievement	NOUN
issue-206	11	14	of	of	ADP
issue-206	11	15	the	the	DET
issue-206	11	16	objectives	objective	NOUN
issue-206	11	17	–	–	PUNCT
issue-206	11	18	operations	operation	NOUN
issue-206	11	19	,	,	PUNCT
issue-206	11	20	reporting	reporting	NOUN
issue-206	11	21	,	,	PUNCT
issue-206	11	22	and	and	CCONJ
issue-206	11	23	compliance	compliance	NOUN
issue-206	11	24	.	.	PUNCT
issue-206	12	1	the	the	DET
issue-206	12	2	criteria	criterion	NOUN
issue-206	12	3	for	for	ADP
issue-206	12	4	estimating	estimate	VERB
issue-206	12	5	the	the	DET
issue-206	12	6	objective	objective	ADJ
issue-206	12	7	“	"	PUNCT
issue-206	12	8	compliance	compliance	NOUN
issue-206	12	9	”	"	PUNCT
issue-206	12	10	for	for	ADP
issue-206	12	11	an	an	DET
issue-206	12	12	enterprise	enterprise	NOUN
issue-206	12	13	engaged	engage	VERB
issue-206	12	14	in	in	ADP
issue-206	12	15	foreign	foreign	ADJ
issue-206	12	16	economic	economic	ADJ
issue-206	12	17	activity	activity	NOUN
issue-206	12	18	can	can	AUX
issue-206	12	19	be	be	AUX
issue-206	12	20	an	an	DET
issue-206	12	21	integral	integral	ADJ
issue-206	12	22	indicator	indicator	NOUN
issue-206	12	23	of	of	ADP
issue-206	12	24	compliance	compliance	NOUN
issue-206	12	25	.	.	PUNCT
issue-206	13	1	value	value	NOUN
issue-206	13	2	/	/	SYM
issue-206	13	3	originality	originality	NOUN
issue-206	13	4	.	.	PUNCT
issue-206	14	1	it	it	PRON
issue-206	14	2	is	be	AUX
issue-206	14	3	suggested	suggest	VERB
issue-206	14	4	to	to	PART
issue-206	14	5	perform	perform	VERB
issue-206	14	6	internal	internal	ADJ
issue-206	14	7	control	control	NOUN
issue-206	14	8	of	of	ADP
issue-206	14	9	an	an	DET
issue-206	14	10	enterprise	enterprise	NOUN
issue-206	14	11	’s	’s	PART
issue-206	14	12	compliance	compliance	NOUN
issue-206	14	13	with	with	ADP
issue-206	14	14	customs	custom	NOUN
issue-206	14	15	requirements	requirement	NOUN
issue-206	14	16	based	base	VERB
issue-206	14	17	on	on	ADP
issue-206	14	18	the	the	DET
issue-206	14	19	analysis	analysis	NOUN
issue-206	14	20	of	of	ADP
issue-206	14	21	deviations	deviation	NOUN
issue-206	14	22	of	of	ADP
issue-206	14	23	the	the	DET
issue-206	14	24	compliance	compliance	NOUN
issue-206	14	25	integral	integral	ADJ
issue-206	14	26	indicator	indicator	NOUN
issue-206	14	27	.	.	PUNCT
issue-206	15	1	practical	practical	ADJ
issue-206	15	2	implications	implication	NOUN
issue-206	15	3	.	.	PUNCT
issue-206	16	1	the	the	DET
issue-206	16	2	result	result	NOUN
issue-206	16	3	of	of	ADP
issue-206	16	4	control	control	NOUN
issue-206	16	5	is	be	AUX
issue-206	16	6	to	to	PART
issue-206	16	7	perform	perform	VERB
issue-206	16	8	a	a	DET
issue-206	16	9	steady	steady	ADJ
issue-206	16	10	in	in	ADP
issue-206	16	11	-	-	PUNCT
issue-206	16	12	crease	crease	NOUN
issue-206	16	13	in	in	ADP
issue-206	16	14	the	the	DET
issue-206	16	15	integral	integral	ADJ
issue-206	16	16	index	index	NOUN
issue-206	16	17	or	or	CCONJ
issue-206	16	18	stable	stable	ADJ
issue-206	16	19	maintenance	maintenance	NOUN
issue-206	16	20	of	of	ADP
issue-206	16	21	the	the	DET
issue-206	16	22	already	already	ADV
issue-206	16	23	achieved	achieve	VERB
issue-206	16	24	indicator	indicator	NOUN
issue-206	16	25	that	that	PRON
issue-206	16	26	will	will	AUX
issue-206	16	27	allow	allow	VERB
issue-206	16	28	a	a	DET
issue-206	16	29	company	company	NOUN
issue-206	16	30	to	to	PART
issue-206	16	31	maintain	maintain	VERB
issue-206	16	32	the	the	DET
issue-206	16	33	“	"	PUNCT
issue-206	16	34	authorized	authorize	VERB
issue-206	16	35	economic	economic	ADJ
issue-206	16	36	operator	operator	NOUN
issue-206	16	37	”	"	PUNCT
issue-206	16	38	status	status	NOUN
issue-206	16	39	and	and	CCONJ
issue-206	16	40	perform	perform	VERB
issue-206	16	41	foreign	foreign	ADJ
issue-206	16	42	economic	economic	ADJ
issue-206	16	43	activities	activity	NOUN
issue-206	16	44	with	with	ADP
issue-206	16	45	simplified	simplified	ADJ
issue-206	16	46	procedures	procedure	NOUN
issue-206	16	47	.	.	PUNCT
issue-206	17	1	the	the	DET
issue-206	17	2	indicators	indicator	NOUN
issue-206	17	3	of	of	ADP
issue-206	17	4	total	total	ADJ
issue-206	17	5	negative	negative	ADJ
issue-206	17	6	deviations	deviation	NOUN
issue-206	17	7	and	and	CCONJ
issue-206	17	8	relative	relative	ADJ
issue-206	17	9	potential	potential	NOUN
issue-206	17	10	of	of	ADP
issue-206	17	11	rating	rating	NOUN
issue-206	17	12	are	be	AUX
issue-206	17	13	proposed	propose	VERB
issue-206	17	14	in	in	ADP
issue-206	17	15	the	the	DET
issue-206	17	16	paper	paper	NOUN
issue-206	17	17	.	.	PUNCT
issue-206	18	1	total	total	ADJ
issue-206	18	2	negative	negative	ADJ
issue-206	18	3	deviations	deviation	NOUN
issue-206	18	4	by	by	ADP
issue-206	18	5	factors	factor	NOUN
issue-206	18	6	determine	determine	VERB
issue-206	18	7	the	the	DET
issue-206	18	8	degree	degree	NOUN
issue-206	18	9	of	of	ADP
issue-206	18	10	loss	loss	NOUN
issue-206	18	11	of	of	ADP
issue-206	18	12	quality	quality	NOUN
issue-206	18	13	characteristics	characteristic	NOUN
issue-206	18	14	of	of	ADP
issue-206	18	15	a	a	DET
issue-206	18	16	company	company	NOUN
issue-206	18	17	.	.	PUNCT
issue-206	19	1	the	the	DET
issue-206	19	2	indicator	indicator	NOUN
issue-206	19	3	of	of	ADP
issue-206	19	4	relative	relative	ADJ
issue-206	19	5	potential	potential	ADJ
issue-206	19	6	rating	rating	NOUN
issue-206	19	7	determines	determine	VERB
issue-206	19	8	the	the	DET
issue-206	19	9	percentage	percentage	NOUN
issue-206	19	10	increase	increase	NOUN
issue-206	19	11	in	in	ADP
issue-206	19	12	the	the	DET
issue-206	19	13	rating	rating	NOUN
issue-206	19	14	.	.	PUNCT
issue-206	20	1	results	result	NOUN
issue-206	20	2	of	of	ADP
issue-206	20	3	deviations	deviation	NOUN
issue-206	20	4	evaluation	evaluation	NOUN
issue-206	20	5	by	by	ADP
issue-206	20	6	the	the	DET
issue-206	20	7	blocks	block	NOUN
issue-206	20	8	of	of	ADP
issue-206	20	9	the	the	DET
issue-206	20	10	integral	integral	ADJ
issue-206	20	11	index	index	NOUN
issue-206	20	12	of	of	ADP
issue-206	20	13	compliance	compliance	NOUN
issue-206	20	14	will	will	AUX
issue-206	20	15	allow	allow	VERB
issue-206	20	16	determining	determine	VERB
issue-206	20	17	the	the	DET
issue-206	20	18	certain	certain	ADJ
issue-206	20	19	aspect	aspect	NOUN
issue-206	20	20	of	of	ADP
issue-206	20	21	a	a	DET
issue-206	20	22	company	company	NOUN
issue-206	20	23	activity	activity	NOUN
issue-206	20	24	,	,	PUNCT
issue-206	20	25	which	which	PRON
issue-206	20	26	did	do	AUX
issue-206	20	27	not	not	PART
issue-206	20	28	meet	meet	VERB
issue-206	20	29	customs	customs	NOUN
issue-206	20	30	standards	standard	NOUN
issue-206	20	31	for	for	ADP
issue-206	20	32	the	the	DET
issue-206	20	33	current	current	ADJ
issue-206	20	34	period	period	NOUN
issue-206	20	35	,	,	PUNCT
issue-206	20	36	and	and	CCONJ
issue-206	20	37	a	a	DET
issue-206	20	38	responsible	responsible	ADJ
issue-206	20	39	person	person	NOUN
issue-206	20	40	who	who	PRON
issue-206	20	41	did	do	AUX
issue-206	20	42	not	not	PART
issue-206	20	43	take	take	VERB
issue-206	20	44	care	care	NOUN
issue-206	20	45	about	about	ADP
issue-206	20	46	the	the	DET
issue-206	20	47	fulfilment	fulfilment	NOUN
issue-206	20	48	of	of	ADP
issue-206	20	49	requirements	requirement	NOUN
issue-206	20	50	of	of	ADP
issue-206	20	51	customs	custom	NOUN
issue-206	20	52	standards	standard	NOUN
issue-206	20	53	,	,	PUNCT
issue-206	20	54	which	which	PRON
issue-206	20	55	introduces	introduce	VERB
issue-206	20	56	the	the	DET
issue-206	20	57	risk	risk	NOUN
issue-206	20	58	of	of	ADP
issue-206	20	59	loss	loss	NOUN
issue-206	20	60	(	(	PUNCT
issue-206	20	61	non	non	ADJ
issue-206	20	62	-	-	NOUN
issue-206	20	63	receipt	receipt	NOUN
issue-206	20	64	)	)	PUNCT
issue-206	20	65	of	of	ADP
issue-206	20	66	the	the	DET
issue-206	20	67	“	"	PUNCT
issue-206	20	68	authorized	authorize	VERB
issue-206	20	69	economic	economic	ADJ
issue-206	20	70	operator	operator	NOUN
issue-206	20	71	”	"	PUNCT
issue-206	20	72	status	status	NOUN
issue-206	20	73	.	.	PUNCT
issue-206	21	1	key	key	ADJ
issue-206	21	2	words	word	NOUN
issue-206	21	3	:	:	PUNCT
issue-206	21	4	internal	internal	ADJ
issue-206	21	5	control	control	NOUN
issue-206	21	6	,	,	PUNCT
issue-206	21	7	audit	audit	NOUN
issue-206	21	8	,	,	PUNCT
issue-206	21	9	authorized	authorize	VERB
issue-206	21	10	economic	economic	ADJ
issue-206	21	11	operator	operator	NOUN
issue-206	21	12	,	,	PUNCT
issue-206	21	13	foreign	foreign	ADJ
issue-206	21	14	economic	economic	ADJ
issue-206	21	15	activity	activity	NOUN
issue-206	21	16	,	,	PUNCT
issue-206	21	17	customs	custom	NOUN
issue-206	21	18	requirements	requirement	NOUN
issue-206	21	19	,	,	PUNCT
issue-206	21	20	customs	custom	NOUN
issue-206	21	21	standards	standard	NOUN
issue-206	21	22	of	of	ADP
issue-206	21	23	reliability	reliability	NOUN
issue-206	21	24	and	and	CCONJ
issue-206	21	25	security	security	NOUN
issue-206	21	26	,	,	PUNCT
issue-206	21	27	compliance	compliance	NOUN
issue-206	21	28	control	control	NOUN
issue-206	21	29	,	,	PUNCT
issue-206	21	30	coso	coso	PROPN
issue-206	21	31	.	.	PROPN
issue-206	21	32	jel	jel	PROPN
issue-206	21	33	classification	classification	PROPN
issue-206	21	34	:	:	PUNCT
issue-206	21	35	f10	f10	PROPN
issue-206	21	36	,	,	PUNCT
issue-206	21	37	m21	m21	NOUN
issue-206	21	38	,	,	PUNCT
issue-206	21	39	f20	f20	NOUN
issue-206	21	40	corresponding	corresponding	ADJ
issue-206	21	41	author	author	NOUN
issue-206	21	42	:	:	PUNCT
issue-206	21	43	1	1	NUM
issue-206	21	44	department	department	NOUN
issue-206	21	45	of	of	ADP
issue-206	21	46	accounting	accounting	NOUN
issue-206	21	47	,	,	PUNCT
issue-206	21	48	audit	audit	NOUN
issue-206	21	49	,	,	PUNCT
issue-206	21	50	analysis	analysis	NOUN
issue-206	21	51	and	and	CCONJ
issue-206	21	52	taxation	taxation	NOUN
issue-206	21	53	,	,	PUNCT
issue-206	21	54	university	university	NOUN
issue-206	21	55	of	of	ADP
issue-206	21	56	customs	custom	NOUN
issue-206	21	57	and	and	CCONJ
issue-206	21	58	finance	finance	NOUN
issue-206	21	59	.	.	PUNCT
issue-206	22	1	e	e	X
issue-206	22	2	-	-	NOUN
issue-206	22	3	mail	mail	NOUN
issue-206	22	4	:	:	PUNCT
issue-206	22	5	elvak2016@gmail.com	elvak2016@gmail.com	PROPN
issue-206	22	6	2	2	NUM
issue-206	22	7	department	department	NOUN
issue-206	22	8	of	of	ADP
issue-206	22	9	accounting	accounting	NOUN
issue-206	22	10	,	,	PUNCT
issue-206	22	11	audit	audit	NOUN
issue-206	22	12	,	,	PUNCT
issue-206	22	13	analysis	analysis	NOUN
issue-206	22	14	and	and	CCONJ
issue-206	22	15	taxation	taxation	NOUN
issue-206	22	16	,	,	PUNCT
issue-206	22	17	university	university	NOUN
issue-206	22	18	of	of	ADP
issue-206	22	19	customs	custom	NOUN
issue-206	22	20	and	and	CCONJ
issue-206	22	21	finance	finance	NOUN
issue-206	22	22	.	.	PUNCT
issue-206	23	1	e	e	X
issue-206	23	2	-	-	NOUN
issue-206	23	3	mail	mail	NOUN
issue-206	23	4	:	:	PUNCT
issue-206	23	5	fesenkovalery@i.ua	fesenkovalery@i.ua	PROPN
issue-206	23	6	3	3	NUM
issue-206	23	7	department	department	NOUN
issue-206	23	8	of	of	ADP
issue-206	23	9	accounting	accounting	NOUN
issue-206	23	10	,	,	PUNCT
issue-206	23	11	audit	audit	NOUN
issue-206	23	12	,	,	PUNCT
issue-206	23	13	analysis	analysis	NOUN
issue-206	23	14	and	and	CCONJ
issue-206	23	15	taxation	taxation	NOUN
issue-206	23	16	,	,	PUNCT
issue-206	23	17	university	university	NOUN
issue-206	23	18	of	of	ADP
issue-206	23	19	customs	custom	NOUN
issue-206	23	20	and	and	CCONJ
issue-206	23	21	finance	finance	NOUN
issue-206	23	22	.	.	PUNCT
issue-206	24	1	e	e	X
issue-206	24	2	-	-	NOUN
issue-206	24	3	mail	mail	NOUN
issue-206	24	4	:	:	PUNCT
issue-206	25	1	knishek.oksana@gmail.com	knishek.oksana@gmail.com	X
issue-206	25	2	1	1	X
issue-206	25	3	.	.	PUNCT
issue-206	26	1	introduction	introduction	NOUN
issue-206	26	2	intensification	intensification	NOUN
issue-206	26	3	of	of	ADP
issue-206	26	4	international	international	ADJ
issue-206	26	5	trade	trade	NOUN
issue-206	26	6	in	in	ADP
issue-206	26	7	the	the	DET
issue-206	26	8	context	context	NOUN
issue-206	26	9	of	of	ADP
issue-206	26	10	globalization	globalization	NOUN
issue-206	26	11	and	and	CCONJ
issue-206	26	12	the	the	DET
issue-206	26	13	process	process	NOUN
issue-206	26	14	of	of	ADP
issue-206	26	15	implementation	implementation	NOUN
issue-206	26	16	of	of	ADP
issue-206	26	17	international	international	ADJ
issue-206	26	18	custom	custom	NOUN
issue-206	26	19	standards	standard	NOUN
issue-206	26	20	in	in	ADP
issue-206	26	21	different	different	ADJ
issue-206	26	22	countries	country	NOUN
issue-206	26	23	are	be	AUX
issue-206	26	24	stipulating	stipulate	VERB
issue-206	26	25	the	the	DET
issue-206	26	26	questions	question	NOUN
issue-206	26	27	of	of	ADP
issue-206	26	28	internal	internal	ADJ
issue-206	26	29	control	control	NOUN
issue-206	26	30	of	of	ADP
issue-206	26	31	compliance	compliance	NOUN
issue-206	26	32	with	with	ADP
issue-206	26	33	customs	custom	NOUN
issue-206	26	34	requirements	requirement	NOUN
issue-206	26	35	and	and	CCONJ
issue-206	26	36	grade	grade	VERB
issue-206	26	37	the	the	DET
issue-206	26	38	reliability	reliability	NOUN
issue-206	26	39	of	of	ADP
issue-206	26	40	companies	company	NOUN
issue-206	26	41	engaged	engage	VERB
issue-206	26	42	in	in	ADP
issue-206	26	43	international	international	ADJ
issue-206	26	44	trade	trade	NOUN
issue-206	26	45	.	.	PUNCT
issue-206	27	1	the	the	DET
issue-206	27	2	most	most	ADV
issue-206	27	3	important	important	ADJ
issue-206	27	4	issue	issue	NOUN
issue-206	27	5	for	for	ADP
issue-206	27	6	companies	company	NOUN
issue-206	27	7	and	and	CCONJ
issue-206	27	8	customs	custom	NOUN
issue-206	27	9	authorities	authority	NOUN
issue-206	27	10	is	be	AUX
issue-206	27	11	the	the	DET
issue-206	27	12	procedures	procedure	NOUN
issue-206	27	13	of	of	ADP
issue-206	27	14	getting	get	VERB
issue-206	27	15	the	the	DET
issue-206	27	16	“	"	PUNCT
issue-206	27	17	authorized	authorize	VERB
issue-206	27	18	economic	economic	ADJ
issue-206	27	19	operator	operator	NOUN
issue-206	27	20	”	"	PUNCT
issue-206	27	21	status	status	NOUN
issue-206	27	22	.	.	PUNCT
issue-206	28	1	receiving	receive	VERB
issue-206	28	2	the	the	DET
issue-206	28	3	status	status	NOUN
issue-206	28	4	and	and	CCONJ
issue-206	28	5	organization	organization	NOUN
issue-206	28	6	of	of	ADP
issue-206	28	7	effective	effective	ADJ
issue-206	28	8	internal	internal	ADJ
issue-206	28	9	control	control	NOUN
issue-206	28	10	in	in	ADP
issue-206	28	11	companiesparticipants	companiesparticipant	NOUN
issue-206	28	12	of	of	ADP
issue-206	28	13	international	international	ADJ
issue-206	28	14	trade	trade	NOUN
issue-206	28	15	can	can	AUX
issue-206	28	16	help	help	VERB
issue-206	28	17	them	they	PRON
issue-206	28	18	simplify	simplify	VERB
issue-206	28	19	customs	custom	NOUN
issue-206	28	20	procedures	procedure	NOUN
issue-206	28	21	and	and	CCONJ
issue-206	28	22	facilitate	facilitate	VERB
issue-206	28	23	the	the	DET
issue-206	28	24	foreign	foreign	ADJ
issue-206	28	25	economic	economic	ADJ
issue-206	28	26	activity	activity	NOUN
issue-206	28	27	.	.	PUNCT
issue-206	29	1	the	the	DET
issue-206	29	2	customs	customs	PROPN
issue-206	29	3	external	external	ADJ
issue-206	29	4	control	control	NOUN
issue-206	29	5	of	of	ADP
issue-206	29	6	baltic	baltic	ADJ
issue-206	29	7	journal	journal	PROPN
issue-206	29	8	of	of	ADP
issue-206	29	9	economic	economic	ADJ
issue-206	29	10	studies	study	NOUN
issue-206	29	11	19	19	NUM
issue-206	29	12	vol	vol	NOUN
issue-206	29	13	.	.	PUNCT
issue-206	30	1	3	3	NUM
issue-206	30	2	,	,	PUNCT
issue-206	30	3	no	no	INTJ
issue-206	30	4	.	.	NOUN
issue-206	30	5	4	4	NUM
issue-206	30	6	,	,	PUNCT
issue-206	30	7	2017	2017	NUM
issue-206	30	8	the	the	DET
issue-206	30	9	reliability	reliability	NOUN
issue-206	30	10	of	of	ADP
issue-206	30	11	such	such	ADJ
issue-206	30	12	companies	company	NOUN
issue-206	30	13	is	be	AUX
issue-206	30	14	important	important	ADJ
issue-206	30	15	on	on	ADP
issue-206	30	16	the	the	DET
issue-206	30	17	one	one	NUM
issue-206	30	18	hand	hand	NOUN
issue-206	30	19	but	but	CCONJ
issue-206	30	20	the	the	DET
issue-206	30	21	internal	internal	ADJ
issue-206	30	22	monitoring	monitoring	NOUN
issue-206	30	23	of	of	ADP
issue-206	30	24	compliance	compliance	NOUN
issue-206	30	25	with	with	ADP
issue-206	30	26	customs	custom	NOUN
issue-206	30	27	requirements	requirement	NOUN
issue-206	30	28	and	and	CCONJ
issue-206	30	29	evaluation	evaluation	NOUN
issue-206	30	30	of	of	ADP
issue-206	30	31	potential	potential	ADJ
issue-206	30	32	losses	loss	NOUN
issue-206	30	33	inside	inside	ADP
issue-206	30	34	the	the	DET
issue-206	30	35	company	company	NOUN
issue-206	30	36	are	be	AUX
issue-206	30	37	more	more	ADV
issue-206	30	38	important	important	ADJ
issue-206	30	39	from	from	ADP
issue-206	30	40	the	the	DET
issue-206	30	41	point	point	NOUN
issue-206	30	42	of	of	ADP
issue-206	30	43	view	view	NOUN
issue-206	30	44	of	of	ADP
issue-206	30	45	the	the	DET
issue-206	30	46	company	company	NOUN
issue-206	30	47	management	management	NOUN
issue-206	30	48	staff	staff	NOUN
issue-206	30	49	.	.	PUNCT
issue-206	31	1	the	the	DET
issue-206	31	2	question	question	NOUN
issue-206	31	3	of	of	ADP
issue-206	31	4	simplification	simplification	NOUN
issue-206	31	5	of	of	ADP
issue-206	31	6	customs	custom	NOUN
issue-206	31	7	procedures	procedure	NOUN
issue-206	31	8	for	for	ADP
issue-206	31	9	companies	company	NOUN
issue-206	31	10	was	be	AUX
issue-206	31	11	studied	study	VERB
issue-206	31	12	in	in	ADP
issue-206	31	13	the	the	DET
issue-206	31	14	works	work	NOUN
issue-206	31	15	of	of	ADP
issue-206	31	16	ukrainian	ukrainian	ADJ
issue-206	31	17	researchers	researcher	NOUN
issue-206	31	18	(	(	PUNCT
issue-206	31	19	tereshchenko	tereshchenko	ADJ
issue-206	31	20	,	,	PUNCT
issue-206	31	21	2010	2010	NUM
issue-206	31	22	)	)	PUNCT
issue-206	31	23	,	,	PUNCT
issue-206	31	24	(	(	PUNCT
issue-206	31	25	vakulchyk	vakulchyk	VERB
issue-206	31	26	,	,	PUNCT
issue-206	31	27	2014	2014	NUM
issue-206	31	28	)	)	PUNCT
issue-206	31	29	,	,	PUNCT
issue-206	31	30	(	(	PUNCT
issue-206	31	31	dubitskiy	dubitskiy	NOUN
issue-206	31	32	,	,	PUNCT
issue-206	31	33	2016	2016	NUM
issue-206	31	34	)	)	PUNCT
issue-206	31	35	.	.	PUNCT
issue-206	32	1	the	the	DET
issue-206	32	2	research	research	NOUN
issue-206	32	3	into	into	ADP
issue-206	32	4	internal	internal	ADJ
issue-206	32	5	control	control	NOUN
issue-206	32	6	procedures	procedure	NOUN
issue-206	32	7	and	and	CCONJ
issue-206	32	8	the	the	DET
issue-206	32	9	“	"	PUNCT
issue-206	32	10	authorized	authorize	VERB
issue-206	32	11	economic	economic	ADJ
issue-206	32	12	operator	operator	NOUN
issue-206	32	13	”	"	PUNCT
issue-206	32	14	status	status	NOUN
issue-206	32	15	indicate	indicate	VERB
issue-206	32	16	that	that	SCONJ
issue-206	32	17	most	most	ADJ
issue-206	32	18	scientists	scientist	NOUN
issue-206	32	19	consider	consider	VERB
issue-206	32	20	only	only	ADV
issue-206	32	21	the	the	DET
issue-206	32	22	problem	problem	NOUN
issue-206	32	23	itself	itself	PRON
issue-206	32	24	and	and	CCONJ
issue-206	32	25	create	create	VERB
issue-206	32	26	the	the	DET
issue-206	32	27	institute	institute	NOUN
issue-206	32	28	of	of	ADP
issue-206	32	29	“	"	PUNCT
issue-206	32	30	authorized	authorize	VERB
issue-206	32	31	economic	economic	ADJ
issue-206	32	32	operator	operator	NOUN
issue-206	32	33	”	"	PUNCT
issue-206	32	34	to	to	PART
issue-206	32	35	simplify	simplify	VERB
issue-206	32	36	procedures	procedure	NOUN
issue-206	32	37	for	for	ADP
issue-206	32	38	foreign	foreign	ADJ
issue-206	32	39	trade	trade	NOUN
issue-206	32	40	.	.	PUNCT
issue-206	33	1	the	the	DET
issue-206	33	2	issue	issue	NOUN
issue-206	33	3	of	of	ADP
issue-206	33	4	the	the	DET
issue-206	33	5	formation	formation	NOUN
issue-206	33	6	of	of	ADP
issue-206	33	7	the	the	DET
issue-206	33	8	internal	internal	ADJ
issue-206	33	9	control	control	NOUN
issue-206	33	10	system	system	NOUN
issue-206	33	11	of	of	ADP
issue-206	33	12	quality	quality	NOUN
issue-206	33	13	characteristics	characteristic	NOUN
issue-206	33	14	of	of	ADP
issue-206	33	15	a	a	DET
issue-206	33	16	company	company	NOUN
issue-206	33	17	and	and	CCONJ
issue-206	33	18	its	its	PRON
issue-206	33	19	compliance	compliance	NOUN
issue-206	33	20	with	with	ADP
issue-206	33	21	customs	custom	NOUN
issue-206	33	22	requirements	requirement	NOUN
issue-206	33	23	has	have	AUX
issue-206	33	24	not	not	PART
issue-206	33	25	been	be	AUX
issue-206	33	26	sufficiently	sufficiently	ADV
issue-206	33	27	investigated	investigate	VERB
issue-206	33	28	yet	yet	ADV
issue-206	33	29	.	.	PUNCT
issue-206	34	1	the	the	DET
issue-206	34	2	scientific	scientific	ADJ
issue-206	34	3	originality	originality	NOUN
issue-206	34	4	of	of	ADP
issue-206	34	5	this	this	DET
issue-206	34	6	research	research	NOUN
issue-206	34	7	is	be	AUX
issue-206	34	8	that	that	SCONJ
issue-206	34	9	it	it	PRON
issue-206	34	10	proposes	propose	VERB
issue-206	34	11	to	to	PART
issue-206	34	12	improve	improve	VERB
issue-206	34	13	the	the	DET
issue-206	34	14	internal	internal	ADJ
issue-206	34	15	control	control	NOUN
issue-206	34	16	over	over	ADP
issue-206	34	17	enterprises	enterprise	NOUN
issue-206	34	18	in	in	ADP
issue-206	34	19	order	order	NOUN
issue-206	34	20	to	to	PART
issue-206	34	21	control	control	VERB
issue-206	34	22	their	their	PRON
issue-206	34	23	compliance	compliance	NOUN
issue-206	34	24	with	with	ADP
issue-206	34	25	customs	custom	NOUN
issue-206	34	26	requirements	requirement	NOUN
issue-206	34	27	.	.	PUNCT
issue-206	35	1	the	the	DET
issue-206	35	2	control	control	NOUN
issue-206	35	3	and	and	CCONJ
issue-206	35	4	analysis	analysis	NOUN
issue-206	35	5	of	of	ADP
issue-206	35	6	compliance	compliance	NOUN
issue-206	35	7	of	of	ADP
issue-206	35	8	an	an	DET
issue-206	35	9	enterprise	enterprise	NOUN
issue-206	35	10	with	with	ADP
issue-206	35	11	the	the	DET
issue-206	35	12	customs	custom	NOUN
issue-206	35	13	requirements	requirement	NOUN
issue-206	35	14	are	be	AUX
issue-206	35	15	proposed	propose	VERB
issue-206	35	16	to	to	PART
issue-206	35	17	be	be	AUX
issue-206	35	18	carried	carry	VERB
issue-206	35	19	out	out	ADP
issue-206	35	20	on	on	ADP
issue-206	35	21	the	the	DET
issue-206	35	22	basis	basis	NOUN
issue-206	35	23	of	of	ADP
issue-206	35	24	analysis	analysis	NOUN
issue-206	35	25	of	of	ADP
issue-206	35	26	deviations	deviation	NOUN
issue-206	35	27	from	from	ADP
issue-206	35	28	the	the	DET
issue-206	35	29	integrated	integrate	VERB
issue-206	35	30	compliance	compliance	NOUN
issue-206	35	31	indicator	indicator	NOUN
issue-206	35	32	.	.	PUNCT
issue-206	36	1	the	the	DET
issue-206	36	2	result	result	NOUN
issue-206	36	3	of	of	ADP
issue-206	36	4	control	control	NOUN
issue-206	36	5	is	be	AUX
issue-206	36	6	to	to	PART
issue-206	36	7	perform	perform	VERB
issue-206	36	8	a	a	DET
issue-206	36	9	steady	steady	ADJ
issue-206	36	10	increase	increase	NOUN
issue-206	36	11	in	in	ADP
issue-206	36	12	the	the	DET
issue-206	36	13	integral	integral	ADJ
issue-206	36	14	index	index	NOUN
issue-206	36	15	or	or	CCONJ
issue-206	36	16	stable	stable	ADJ
issue-206	36	17	maintenance	maintenance	NOUN
issue-206	36	18	of	of	ADP
issue-206	36	19	the	the	DET
issue-206	36	20	already	already	ADV
issue-206	36	21	achieved	achieve	VERB
issue-206	36	22	indicator	indicator	NOUN
issue-206	36	23	that	that	PRON
issue-206	36	24	will	will	AUX
issue-206	36	25	allow	allow	VERB
issue-206	36	26	a	a	DET
issue-206	36	27	company	company	NOUN
issue-206	36	28	to	to	PART
issue-206	36	29	maintain	maintain	VERB
issue-206	36	30	the	the	DET
issue-206	36	31	“	"	PUNCT
issue-206	36	32	authorized	authorize	VERB
issue-206	36	33	economic	economic	ADJ
issue-206	36	34	operator	operator	NOUN
issue-206	36	35	”	"	PUNCT
issue-206	36	36	status	status	NOUN
issue-206	36	37	and	and	CCONJ
issue-206	36	38	perform	perform	VERB
issue-206	36	39	foreign	foreign	ADJ
issue-206	36	40	economic	economic	ADJ
issue-206	36	41	activities	activity	NOUN
issue-206	36	42	with	with	ADP
issue-206	36	43	simplified	simplified	ADJ
issue-206	36	44	procedures	procedure	NOUN
issue-206	36	45	.	.	PUNCT
issue-206	37	1	the	the	DET
issue-206	37	2	indicators	indicator	NOUN
issue-206	37	3	of	of	ADP
issue-206	37	4	total	total	ADJ
issue-206	37	5	negative	negative	ADJ
issue-206	37	6	deviations	deviation	NOUN
issue-206	37	7	and	and	CCONJ
issue-206	37	8	relative	relative	ADJ
issue-206	37	9	potential	potential	NOUN
issue-206	37	10	of	of	ADP
issue-206	37	11	rating	rating	NOUN
issue-206	37	12	are	be	AUX
issue-206	37	13	proposed	propose	VERB
issue-206	37	14	in	in	ADP
issue-206	37	15	the	the	DET
issue-206	37	16	paper	paper	NOUN
issue-206	37	17	.	.	PUNCT
issue-206	38	1	the	the	DET
issue-206	38	2	purpose	purpose	NOUN
issue-206	38	3	of	of	ADP
issue-206	38	4	the	the	DET
issue-206	38	5	paper	paper	NOUN
issue-206	38	6	is	be	AUX
issue-206	38	7	to	to	PART
issue-206	38	8	improve	improve	VERB
issue-206	38	9	the	the	DET
issue-206	38	10	internal	internal	ADJ
issue-206	38	11	control	control	NOUN
issue-206	38	12	system	system	NOUN
issue-206	38	13	of	of	ADP
issue-206	38	14	an	an	DET
issue-206	38	15	enterprise	enterprise	NOUN
issue-206	38	16	engaged	engage	VERB
issue-206	38	17	in	in	ADP
issue-206	38	18	foreign	foreign	ADJ
issue-206	38	19	economic	economic	ADJ
issue-206	38	20	activity	activity	NOUN
issue-206	38	21	in	in	ADP
issue-206	38	22	the	the	DET
issue-206	38	23	process	process	NOUN
issue-206	38	24	of	of	ADP
issue-206	38	25	obtaining	obtain	VERB
issue-206	38	26	and	and	CCONJ
issue-206	38	27	saving	save	VERB
issue-206	38	28	the	the	DET
issue-206	38	29	“	"	PUNCT
issue-206	38	30	authorized	authorize	VERB
issue-206	38	31	economic	economic	ADJ
issue-206	38	32	operator	operator	NOUN
issue-206	38	33	”	"	PUNCT
issue-206	38	34	status	status	NOUN
issue-206	38	35	in	in	ADP
issue-206	38	36	accordance	accordance	NOUN
issue-206	38	37	with	with	ADP
issue-206	38	38	the	the	DET
issue-206	38	39	international	international	ADJ
issue-206	38	40	customs	custom	NOUN
issue-206	38	41	requirements	requirement	NOUN
issue-206	38	42	for	for	ADP
issue-206	38	43	safety	safety	NOUN
issue-206	38	44	and	and	CCONJ
issue-206	38	45	reliability	reliability	NOUN
issue-206	38	46	.	.	PUNCT
issue-206	39	1	the	the	DET
issue-206	39	2	research	research	NOUN
issue-206	39	3	is	be	AUX
issue-206	39	4	based	base	VERB
issue-206	39	5	on	on	ADP
issue-206	39	6	the	the	DET
issue-206	39	7	methods	method	NOUN
issue-206	39	8	of	of	ADP
issue-206	39	9	logical	logical	ADJ
issue-206	39	10	and	and	CCONJ
issue-206	39	11	analytical	analytical	ADJ
issue-206	39	12	modelling	modelling	NOUN
issue-206	39	13	of	of	ADP
issue-206	39	14	the	the	DET
issue-206	39	15	impact	impact	NOUN
issue-206	39	16	assessment	assessment	NOUN
issue-206	39	17	of	of	ADP
issue-206	39	18	individual	individual	ADJ
issue-206	39	19	factors	factor	NOUN
issue-206	39	20	on	on	ADP
issue-206	39	21	the	the	DET
issue-206	39	22	value	value	NOUN
issue-206	39	23	of	of	ADP
issue-206	39	24	the	the	DET
issue-206	39	25	generalization	generalization	NOUN
issue-206	39	26	indicator	indicator	NOUN
issue-206	39	27	.	.	PUNCT
issue-206	40	1	the	the	DET
issue-206	40	2	results	result	NOUN
issue-206	40	3	are	be	AUX
issue-206	40	4	tested	test	VERB
issue-206	40	5	on	on	ADP
issue-206	40	6	the	the	DET
issue-206	40	7	internal	internal	ADJ
issue-206	40	8	accounting	accounting	NOUN
issue-206	40	9	data	datum	NOUN
issue-206	40	10	of	of	ADP
issue-206	40	11	the	the	DET
issue-206	40	12	existing	exist	VERB
issue-206	40	13	machine	machine	NOUN
issue-206	40	14	-	-	PUNCT
issue-206	40	15	building	building	NOUN
issue-206	40	16	enterprises	enterprise	NOUN
issue-206	40	17	.	.	PUNCT
issue-206	41	1	2	2	X
issue-206	41	2	.	.	X
issue-206	41	3	formation	formation	NOUN
issue-206	41	4	of	of	ADP
issue-206	41	5	the	the	DET
issue-206	41	6	system	system	NOUN
issue-206	41	7	of	of	ADP
issue-206	41	8	internal	internal	ADJ
issue-206	41	9	control	control	NOUN
issue-206	41	10	of	of	ADP
issue-206	41	11	the	the	DET
issue-206	41	12	enterprise	enterprise	NOUN
issue-206	41	13	within	within	ADP
issue-206	41	14	the	the	DET
issue-206	41	15	framework	framework	NOUN
issue-206	41	16	of	of	ADP
issue-206	41	17	the	the	DET
issue-206	41	18	coso	coso	PROPN
issue-206	41	19	concept	concept	NOUN
issue-206	41	20	at	at	ADP
issue-206	41	21	present	present	ADJ
issue-206	41	22	in	in	ADP
issue-206	41	23	many	many	ADJ
issue-206	41	24	countries	country	NOUN
issue-206	41	25	,	,	PUNCT
issue-206	41	26	including	include	VERB
issue-206	41	27	ukraine	ukraine	NOUN
issue-206	41	28	,	,	PUNCT
issue-206	41	29	there	there	PRON
issue-206	41	30	are	be	VERB
issue-206	41	31	no	no	DET
issue-206	41	32	legislative	legislative	ADJ
issue-206	41	33	and	and	CCONJ
issue-206	41	34	regulatory	regulatory	ADJ
issue-206	41	35	requirements	requirement	NOUN
issue-206	41	36	concerning	concern	VERB
issue-206	41	37	the	the	DET
issue-206	41	38	organization	organization	NOUN
issue-206	41	39	of	of	ADP
issue-206	41	40	internal	internal	ADJ
issue-206	41	41	control	control	NOUN
issue-206	41	42	within	within	ADP
issue-206	41	43	enterprises	enterprise	NOUN
issue-206	41	44	with	with	ADP
issue-206	41	45	foreign	foreign	ADJ
issue-206	41	46	economic	economic	ADJ
issue-206	41	47	activity	activity	NOUN
issue-206	41	48	.	.	PUNCT
issue-206	42	1	but	but	CCONJ
issue-206	42	2	the	the	DET
issue-206	42	3	international	international	ADJ
issue-206	42	4	professional	professional	ADJ
issue-206	42	5	community	community	NOUN
issue-206	42	6	recognized	recognize	VERB
issue-206	42	7	the	the	DET
issue-206	42	8	appropriateness	appropriateness	NOUN
issue-206	42	9	and	and	CCONJ
issue-206	42	10	necessity	necessity	NOUN
issue-206	42	11	of	of	ADP
issue-206	42	12	implementing	implement	VERB
issue-206	42	13	an	an	DET
issue-206	42	14	internal	internal	ADJ
issue-206	42	15	control	control	NOUN
issue-206	42	16	throughout	throughout	ADP
issue-206	42	17	organizations	organization	NOUN
issue-206	42	18	and	and	CCONJ
issue-206	42	19	considers	consider	VERB
issue-206	42	20	an	an	DET
issue-206	42	21	internal	internal	ADJ
issue-206	42	22	control	control	NOUN
issue-206	42	23	management	management	NOUN
issue-206	42	24	system	system	NOUN
issue-206	42	25	to	to	PART
issue-206	42	26	be	be	AUX
issue-206	42	27	an	an	DET
issue-206	42	28	indispensable	indispensable	ADJ
issue-206	42	29	element	element	NOUN
issue-206	42	30	of	of	ADP
issue-206	42	31	any	any	DET
issue-206	42	32	organization	organization	NOUN
issue-206	42	33	.	.	PUNCT
issue-206	43	1	especially	especially	ADV
issue-206	43	2	these	these	DET
issue-206	43	3	requirements	requirement	NOUN
issue-206	43	4	apply	apply	VERB
issue-206	43	5	to	to	ADP
issue-206	43	6	public	public	ADJ
issue-206	43	7	companies	company	NOUN
issue-206	43	8	and	and	CCONJ
issue-206	43	9	companies	company	NOUN
issue-206	43	10	that	that	PRON
issue-206	43	11	enter	enter	VERB
issue-206	43	12	international	international	ADJ
issue-206	43	13	markets	market	NOUN
issue-206	43	14	.	.	PUNCT
issue-206	44	1	there	there	PRON
issue-206	44	2	are	be	VERB
issue-206	44	3	several	several	ADJ
issue-206	44	4	international	international	ADJ
issue-206	44	5	concepts	concept	NOUN
issue-206	44	6	of	of	ADP
issue-206	44	7	internal	internal	ADJ
issue-206	44	8	control	control	NOUN
issue-206	44	9	within	within	ADP
issue-206	44	10	organizations	organization	NOUN
issue-206	44	11	,	,	PUNCT
issue-206	44	12	which	which	PRON
issue-206	44	13	differ	differ	VERB
issue-206	44	14	in	in	ADP
issue-206	44	15	the	the	DET
issue-206	44	16	subjects	subject	NOUN
issue-206	44	17	of	of	ADP
issue-206	44	18	its	its	PRON
issue-206	44	19	implementation	implementation	NOUN
issue-206	44	20	,	,	PUNCT
issue-206	44	21	components	component	NOUN
issue-206	44	22	,	,	PUNCT
issue-206	44	23	and	and	CCONJ
issue-206	44	24	targeting	target	VERB
issue-206	44	25	.	.	PUNCT
issue-206	45	1	the	the	DET
issue-206	45	2	analysis	analysis	NOUN
issue-206	45	3	of	of	ADP
issue-206	45	4	existing	exist	VERB
issue-206	45	5	internal	internal	ADJ
issue-206	45	6	control	control	NOUN
issue-206	45	7	concepts	concept	NOUN
issue-206	45	8	in	in	ADP
issue-206	45	9	the	the	DET
issue-206	45	10	international	international	ADJ
issue-206	45	11	practice	practice	NOUN
issue-206	45	12	made	make	VERB
issue-206	45	13	it	it	PRON
issue-206	45	14	possible	possible	ADJ
issue-206	45	15	to	to	PART
issue-206	45	16	determine	determine	VERB
issue-206	45	17	that	that	SCONJ
issue-206	45	18	each	each	DET
issue-206	45	19	concept	concept	NOUN
issue-206	45	20	has	have	VERB
issue-206	45	21	its	its	PRON
issue-206	45	22	specific	specific	ADJ
issue-206	45	23	properties	property	NOUN
issue-206	45	24	depending	depend	VERB
issue-206	45	25	on	on	ADP
issue-206	45	26	the	the	DET
issue-206	45	27	aim	aim	NOUN
issue-206	45	28	of	of	ADP
issue-206	45	29	the	the	DET
issue-206	45	30	control	control	NOUN
issue-206	45	31	.	.	PUNCT
issue-206	46	1	for	for	ADP
issue-206	46	2	example	example	NOUN
issue-206	46	3	,	,	PUNCT
issue-206	46	4	cobit	cobit	PROPN
issue-206	46	5	(	(	PUNCT
issue-206	46	6	control	control	NOUN
issue-206	46	7	objectives	objective	NOUN
issue-206	46	8	for	for	ADP
issue-206	46	9	information	information	NOUN
issue-206	46	10	and	and	CCONJ
issue-206	46	11	related	related	ADJ
issue-206	46	12	technologies	technology	NOUN
issue-206	46	13	)	)	PUNCT
issue-206	46	14	is	be	AUX
issue-206	46	15	oriented	orient	VERB
issue-206	46	16	to	to	ADP
issue-206	46	17	management	management	NOUN
issue-206	46	18	through	through	ADP
issue-206	46	19	information	information	NOUN
issue-206	46	20	technology	technology	NOUN
issue-206	46	21	and	and	CCONJ
issue-206	46	22	focuses	focus	VERB
issue-206	46	23	on	on	ADP
issue-206	46	24	information	information	NOUN
issue-206	46	25	security	security	NOUN
issue-206	46	26	and	and	CCONJ
issue-206	46	27	control	control	NOUN
issue-206	46	28	.	.	PUNCT
issue-206	47	1	the	the	DET
issue-206	47	2	concept	concept	NOUN
issue-206	47	3	of	of	ADP
issue-206	47	4	internal	internal	ADJ
issue-206	47	5	control	control	NOUN
issue-206	47	6	sac	sac	NOUN
issue-206	47	7	(	(	PUNCT
issue-206	47	8	control	control	NOUN
issue-206	47	9	and	and	CCONJ
issue-206	47	10	audit	audit	NOUN
issue-206	47	11	systems	system	NOUN
issue-206	47	12	)	)	PUNCT
issue-206	47	13	is	be	AUX
issue-206	47	14	more	more	ADV
issue-206	47	15	focused	focused	ADJ
issue-206	47	16	on	on	ADP
issue-206	47	17	supporting	support	VERB
issue-206	47	18	internal	internal	ADJ
issue-206	47	19	auditors	auditor	NOUN
issue-206	47	20	as	as	ADP
issue-206	47	21	representatives	representative	NOUN
issue-206	47	22	of	of	ADP
issue-206	47	23	the	the	DET
issue-206	47	24	owners	owner	NOUN
issue-206	47	25	of	of	ADP
issue-206	47	26	a	a	DET
issue-206	47	27	company	company	NOUN
issue-206	47	28	.	.	PUNCT
issue-206	48	1	in	in	ADP
issue-206	48	2	addition	addition	NOUN
issue-206	48	3	to	to	ADP
issue-206	48	4	international	international	ADJ
issue-206	48	5	standards	standard	NOUN
issue-206	48	6	of	of	ADP
issue-206	48	7	quality	quality	NOUN
issue-206	48	8	control	control	NOUN
issue-206	48	9	,	,	PUNCT
issue-206	48	10	audits	audits	NOUN
issue-206	48	11	,	,	PUNCT
issue-206	48	12	reviews	review	NOUN
issue-206	48	13	and	and	CCONJ
issue-206	48	14	other	other	ADJ
issue-206	48	15	related	related	ADJ
issue-206	48	16	services	service	NOUN
issue-206	48	17	,	,	PUNCT
issue-206	48	18	there	there	PRON
issue-206	48	19	are	be	VERB
issue-206	48	20	assurance	assurance	NOUN
issue-206	48	21	requirements	requirement	NOUN
issue-206	48	22	for	for	ADP
issue-206	48	23	internal	internal	ADJ
issue-206	48	24	control	control	NOUN
issue-206	48	25	systems	system	NOUN
issue-206	48	26	of	of	ADP
issue-206	48	27	organizations	organization	NOUN
issue-206	48	28	’	'	PUNCT
issue-206	48	29	reporting	reporting	NOUN
issue-206	48	30	audited	audit	VERB
issue-206	48	31	by	by	ADP
issue-206	48	32	external	external	ADJ
issue-206	48	33	auditors	auditor	NOUN
issue-206	48	34	.	.	PUNCT
issue-206	49	1	all	all	DET
issue-206	49	2	existing	exist	VERB
issue-206	49	3	concepts	concept	NOUN
issue-206	49	4	are	be	AUX
issue-206	49	5	developed	develop	VERB
issue-206	49	6	for	for	ADP
issue-206	49	7	the	the	DET
issue-206	49	8	use	use	NOUN
issue-206	49	9	by	by	ADP
issue-206	49	10	different	different	ADJ
issue-206	49	11	persons	person	NOUN
issue-206	49	12	(	(	PUNCT
issue-206	49	13	internal	internal	ADJ
issue-206	49	14	auditors	auditor	NOUN
issue-206	49	15	,	,	PUNCT
issue-206	49	16	external	external	ADJ
issue-206	49	17	auditors	auditor	NOUN
issue-206	49	18	,	,	PUNCT
issue-206	49	19	itworkers	itworker	NOUN
issue-206	49	20	,	,	PUNCT
issue-206	49	21	etc	etc	X
issue-206	49	22	.	.	X
issue-206	49	23	)	)	PUNCT
issue-206	49	24	and	and	CCONJ
issue-206	49	25	have	have	VERB
issue-206	49	26	a	a	DET
issue-206	49	27	lot	lot	NOUN
issue-206	49	28	in	in	ADP
issue-206	49	29	common	common	ADJ
issue-206	49	30	.	.	PUNCT
issue-206	50	1	the	the	DET
issue-206	50	2	concept	concept	NOUN
issue-206	50	3	,	,	PUNCT
issue-206	50	4	which	which	PRON
issue-206	50	5	could	could	AUX
issue-206	50	6	be	be	AUX
issue-206	50	7	a	a	DET
issue-206	50	8	basis	basis	NOUN
issue-206	50	9	for	for	ADP
issue-206	50	10	the	the	DET
issue-206	50	11	internal	internal	ADJ
issue-206	50	12	control	control	NOUN
issue-206	50	13	of	of	ADP
issue-206	50	14	the	the	DET
issue-206	50	15	foreign	foreign	ADJ
issue-206	50	16	economic	economic	ADJ
issue-206	50	17	activity	activity	NOUN
issue-206	50	18	,	,	PUNCT
issue-206	50	19	is	be	AUX
issue-206	50	20	an	an	DET
issue-206	50	21	international	international	ADJ
issue-206	50	22	concept	concept	NOUN
issue-206	50	23	of	of	ADP
issue-206	50	24	internal	internal	ADJ
issue-206	50	25	control	control	NOUN
issue-206	50	26	by	by	ADP
issue-206	50	27	the	the	DET
issue-206	50	28	committee	committee	NOUN
issue-206	50	29	of	of	ADP
issue-206	50	30	sponsoring	sponsor	VERB
issue-206	50	31	organizations	organization	NOUN
issue-206	50	32	coso	coso	NOUN
issue-206	50	33	.	.	PUNCT
issue-206	51	1	the	the	DET
issue-206	51	2	latest	late	ADJ
issue-206	51	3	edition	edition	NOUN
issue-206	51	4	of	of	ADP
issue-206	51	5	coso	coso	PROPN
issue-206	51	6	was	be	AUX
issue-206	51	7	described	describe	VERB
issue-206	51	8	in	in	ADP
issue-206	51	9	the	the	DET
issue-206	51	10	document	document	NOUN
issue-206	51	11	“	"	PUNCT
issue-206	51	12	integrated	integrate	VERB
issue-206	51	13	foundation	foundation	NOUN
issue-206	51	14	of	of	ADP
issue-206	51	15	internal	internal	ADJ
issue-206	51	16	controls	control	NOUN
issue-206	51	17	”	"	PUNCT
issue-206	51	18	in	in	ADP
issue-206	51	19	2013	2013	NUM
issue-206	51	20	(	(	PUNCT
issue-206	51	21	coso	coso	NOUN
issue-206	51	22	,	,	PUNCT
issue-206	51	23	2013	2013	NUM
issue-206	51	24	)	)	PUNCT
issue-206	51	25	.	.	PUNCT
issue-206	52	1	the	the	DET
issue-206	52	2	advantage	advantage	NOUN
issue-206	52	3	of	of	ADP
issue-206	52	4	this	this	DET
issue-206	52	5	concept	concept	NOUN
issue-206	52	6	is	be	AUX
issue-206	52	7	focusing	focus	VERB
issue-206	52	8	on	on	ADP
issue-206	52	9	any	any	DET
issue-206	52	10	activity	activity	NOUN
issue-206	52	11	and	and	CCONJ
issue-206	52	12	adaptability	adaptability	NOUN
issue-206	52	13	to	to	ADP
issue-206	52	14	any	any	DET
issue-206	52	15	organization	organization	NOUN
issue-206	52	16	.	.	PUNCT
issue-206	53	1	the	the	DET
issue-206	53	2	internal	internal	ADJ
issue-206	53	3	control	control	NOUN
issue-206	53	4	system	system	NOUN
issue-206	53	5	within	within	ADP
issue-206	53	6	the	the	DET
issue-206	53	7	coso	coso	NOUN
issue-206	53	8	concept	concept	NOUN
issue-206	53	9	should	should	AUX
issue-206	53	10	ensure	ensure	VERB
issue-206	53	11	the	the	DET
issue-206	53	12	achievement	achievement	NOUN
issue-206	53	13	of	of	ADP
issue-206	53	14	the	the	DET
issue-206	53	15	objectives	objective	NOUN
issue-206	53	16	–	–	PUNCT
issue-206	53	17	operations	operation	NOUN
issue-206	53	18	,	,	PUNCT
issue-206	53	19	reporting	reporting	NOUN
issue-206	53	20	,	,	PUNCT
issue-206	53	21	compliance	compliance	NOUN
issue-206	53	22	.	.	PUNCT
issue-206	54	1	under	under	ADP
issue-206	54	2	the	the	DET
issue-206	54	3	coso	coso	PROPN
issue-206	54	4	concept	concept	PROPN
issue-206	54	5	,	,	PUNCT
issue-206	54	6	an	an	DET
issue-206	54	7	internal	internal	ADJ
issue-206	54	8	control	control	NOUN
issue-206	54	9	system	system	NOUN
issue-206	54	10	is	be	AUX
issue-206	54	11	a	a	DET
issue-206	54	12	process	process	NOUN
issue-206	54	13	organized	organize	VERB
issue-206	54	14	and	and	CCONJ
issue-206	54	15	implemented	implement	VERB
issue-206	54	16	by	by	ADP
issue-206	54	17	the	the	DET
issue-206	54	18	leadership	leadership	NOUN
issue-206	54	19	(	(	PUNCT
issue-206	54	20	top	top	ADJ
issue-206	54	21	management	management	NOUN
issue-206	54	22	of	of	ADP
issue-206	54	23	companies	company	NOUN
issue-206	54	24	,	,	PUNCT
issue-206	54	25	the	the	DET
issue-206	54	26	board	board	NOUN
issue-206	54	27	of	of	ADP
issue-206	54	28	directors	director	NOUN
issue-206	54	29	)	)	PUNCT
issue-206	54	30	and	and	CCONJ
issue-206	54	31	other	other	ADJ
issue-206	54	32	members	member	NOUN
issue-206	54	33	of	of	ADP
issue-206	54	34	an	an	DET
issue-206	54	35	organization	organization	NOUN
issue-206	54	36	in	in	ADP
issue-206	54	37	order	order	NOUN
issue-206	54	38	to	to	PART
issue-206	54	39	provide	provide	VERB
issue-206	54	40	reasonable	reasonable	ADJ
issue-206	54	41	assurance	assurance	NOUN
issue-206	54	42	of	of	ADP
issue-206	54	43	achieving	achieve	VERB
issue-206	54	44	the	the	DET
issue-206	54	45	objectives	objective	NOUN
issue-206	54	46	of	of	ADP
issue-206	54	47	internal	internal	ADJ
issue-206	54	48	control	control	NOUN
issue-206	54	49	(	(	PUNCT
issue-206	54	50	see	see	VERB
issue-206	54	51	above	above	ADV
issue-206	54	52	)	)	PUNCT
issue-206	54	53	.	.	PUNCT
issue-206	55	1	this	this	PRON
issue-206	55	2	means	mean	VERB
issue-206	55	3	that	that	SCONJ
issue-206	55	4	the	the	DET
issue-206	55	5	organization	organization	NOUN
issue-206	55	6	of	of	ADP
issue-206	55	7	internal	internal	ADJ
issue-206	55	8	control	control	NOUN
issue-206	55	9	and	and	CCONJ
issue-206	55	10	its	its	PRON
issue-206	55	11	operation	operation	NOUN
issue-206	55	12	is	be	AUX
issue-206	55	13	aimed	aim	VERB
issue-206	55	14	at	at	ADP
issue-206	55	15	identifying	identify	VERB
issue-206	55	16	and	and	CCONJ
issue-206	55	17	eliminating	eliminate	VERB
issue-206	55	18	any	any	DET
issue-206	55	19	risks	risk	NOUN
issue-206	55	20	of	of	ADP
issue-206	55	21	economic	economic	ADJ
issue-206	55	22	activities	activity	NOUN
issue-206	55	23	that	that	PRON
issue-206	55	24	threaten	threaten	VERB
issue-206	55	25	the	the	DET
issue-206	55	26	achievement	achievement	NOUN
issue-206	55	27	of	of	ADP
issue-206	55	28	those	those	DET
issue-206	55	29	objectives	objective	NOUN
issue-206	55	30	.	.	PUNCT
issue-206	56	1	in	in	ADP
issue-206	56	2	our	our	PRON
issue-206	56	3	opinion	opinion	NOUN
issue-206	56	4	,	,	PUNCT
issue-206	56	5	in	in	ADP
issue-206	56	6	this	this	DET
issue-206	56	7	study	study	NOUN
issue-206	56	8	,	,	PUNCT
issue-206	56	9	it	it	PRON
issue-206	56	10	would	would	AUX
issue-206	56	11	be	be	AUX
issue-206	56	12	appropriate	appropriate	ADJ
issue-206	56	13	to	to	PART
issue-206	56	14	adapt	adapt	VERB
issue-206	56	15	the	the	DET
issue-206	56	16	coso	coso	NOUN
issue-206	56	17	concept	concept	NOUN
issue-206	56	18	to	to	ADP
issue-206	56	19	the	the	DET
issue-206	56	20	system	system	NOUN
issue-206	56	21	of	of	ADP
issue-206	56	22	internal	internal	ADJ
issue-206	56	23	control	control	NOUN
issue-206	56	24	of	of	ADP
issue-206	56	25	foreign	foreign	ADJ
issue-206	56	26	economic	economic	ADJ
issue-206	56	27	activity	activity	NOUN
issue-206	56	28	within	within	ADP
issue-206	56	29	an	an	DET
issue-206	56	30	enterprise	enterprise	NOUN
issue-206	56	31	.	.	PUNCT
issue-206	57	1	this	this	DET
issue-206	57	2	solution	solution	NOUN
issue-206	57	3	will	will	AUX
issue-206	57	4	allow	allow	VERB
issue-206	57	5	controlling	control	VERB
issue-206	57	6	the	the	DET
issue-206	57	7	effectiveness	effectiveness	NOUN
issue-206	57	8	of	of	ADP
issue-206	57	9	internal	internal	ADJ
issue-206	57	10	control	control	NOUN
issue-206	57	11	and	and	CCONJ
issue-206	57	12	ensure	ensure	VERB
issue-206	57	13	the	the	DET
issue-206	57	14	confidence	confidence	NOUN
issue-206	57	15	of	of	ADP
issue-206	57	16	supervisory	supervisory	ADJ
issue-206	57	17	authorities	authority	NOUN
issue-206	57	18	according	accord	VERB
issue-206	57	19	to	to	ADP
issue-206	57	20	the	the	DET
issue-206	57	21	internationally	internationally	ADV
issue-206	57	22	recognized	recognize	VERB
issue-206	57	23	requirements	requirement	NOUN
issue-206	57	24	.	.	PUNCT
issue-206	58	1	the	the	DET
issue-206	58	2	objectives	objective	NOUN
issue-206	58	3	of	of	ADP
issue-206	58	4	the	the	DET
issue-206	58	5	internal	internal	ADJ
issue-206	58	6	control	control	NOUN
issue-206	58	7	under	under	ADP
issue-206	58	8	the	the	DET
issue-206	58	9	coso	coso	NOUN
issue-206	58	10	concept	concept	NOUN
issue-206	58	11	of	of	ADP
issue-206	58	12	foreign	foreign	ADJ
issue-206	58	13	economic	economic	ADJ
issue-206	58	14	activity	activity	NOUN
issue-206	58	15	are	be	AUX
issue-206	58	16	in	in	ADP
issue-206	58	17	figure	figure	NOUN
issue-206	58	18	1	1	NUM
issue-206	58	19	.	.	PUNCT
issue-206	59	1	under	under	ADP
issue-206	59	2	the	the	DET
issue-206	59	3	coso	coso	PROPN
issue-206	59	4	concept	concept	PROPN
issue-206	59	5	,	,	PUNCT
issue-206	59	6	the	the	DET
issue-206	59	7	internal	internal	ADJ
issue-206	59	8	control	control	NOUN
issue-206	59	9	system	system	NOUN
issue-206	59	10	consists	consist	VERB
issue-206	59	11	of	of	ADP
issue-206	59	12	five	five	NUM
issue-206	59	13	elements	element	NOUN
issue-206	59	14	:	:	PUNCT
issue-206	59	15	control	control	NOUN
issue-206	59	16	environment	environment	NOUN
issue-206	59	17	,	,	PUNCT
issue-206	59	18	risk	risk	NOUN
issue-206	59	19	assessment	assessment	NOUN
issue-206	59	20	,	,	PUNCT
issue-206	59	21	control	control	NOUN
issue-206	59	22	activities	activity	NOUN
issue-206	59	23	,	,	PUNCT
issue-206	59	24	information	information	NOUN
issue-206	59	25	and	and	CCONJ
issue-206	59	26	communication	communication	NOUN
issue-206	59	27	,	,	PUNCT
issue-206	59	28	monitoring	monitor	VERB
issue-206	59	29	activities	activity	NOUN
issue-206	59	30	.	.	PUNCT
issue-206	60	1	to	to	PART
issue-206	60	2	form	form	VERB
issue-206	60	3	a	a	DET
issue-206	60	4	proper	proper	ADJ
issue-206	60	5	control	control	NOUN
issue-206	60	6	environment	environment	NOUN
issue-206	60	7	within	within	ADP
issue-206	60	8	the	the	DET
issue-206	60	9	system	system	NOUN
issue-206	60	10	of	of	ADP
issue-206	60	11	internal	internal	ADJ
issue-206	60	12	control	control	NOUN
issue-206	60	13	of	of	ADP
issue-206	60	14	compliance	compliance	NOUN
issue-206	60	15	,	,	PUNCT
issue-206	60	16	primarily	primarily	ADV
issue-206	60	17	it	it	PRON
issue-206	60	18	is	be	AUX
issue-206	60	19	advisable	advisable	ADJ
issue-206	60	20	to	to	PART
issue-206	60	21	develop	develop	VERB
issue-206	60	22	and	and	CCONJ
issue-206	60	23	approve	approve	VERB
issue-206	60	24	an	an	DET
issue-206	60	25	order	order	NOUN
issue-206	60	26	of	of	ADP
issue-206	60	27	the	the	DET
issue-206	60	28	formation	formation	NOUN
issue-206	60	29	of	of	ADP
issue-206	60	30	general	general	ADJ
issue-206	60	31	concepts	concept	NOUN
issue-206	60	32	(	(	PUNCT
issue-206	60	33	strategy	strategy	NOUN
issue-206	60	34	)	)	PUNCT
issue-206	60	35	,	,	PUNCT
issue-206	60	36	as	as	ADV
issue-206	60	37	well	well	ADV
issue-206	60	38	as	as	ADP
issue-206	60	39	baltic	baltic	ADJ
issue-206	60	40	journal	journal	NOUN
issue-206	60	41	of	of	ADP
issue-206	60	42	economic	economic	ADJ
issue-206	60	43	studies	study	NOUN
issue-206	60	44	20	20	NUM
issue-206	60	45	vol	vol	NOUN
issue-206	60	46	.	.	PUNCT
issue-206	61	1	3	3	NUM
issue-206	61	2	,	,	PUNCT
issue-206	61	3	no	no	INTJ
issue-206	61	4	.	.	NOUN
issue-206	61	5	4	4	NUM
issue-206	61	6	,	,	PUNCT
issue-206	61	7	2017	2017	NUM
issue-206	61	8	control	control	NOUN
issue-206	61	9	centres	centre	NOUN
issue-206	61	10	responsible	responsible	ADJ
issue-206	61	11	for	for	ADP
issue-206	61	12	achieving	achieve	VERB
issue-206	61	13	the	the	DET
issue-206	61	14	objectives	objective	NOUN
issue-206	61	15	of	of	ADP
issue-206	61	16	foreign	foreign	ADJ
issue-206	61	17	trade	trade	NOUN
issue-206	61	18	activity	activity	NOUN
issue-206	61	19	with	with	ADP
issue-206	61	20	the	the	DET
issue-206	61	21	adoption	adoption	NOUN
issue-206	61	22	of	of	ADP
issue-206	61	23	major	major	ADJ
issue-206	61	24	powers	power	NOUN
issue-206	61	25	and	and	CCONJ
issue-206	61	26	obligations	obligation	NOUN
issue-206	61	27	,	,	PUNCT
issue-206	61	28	first	first	ADV
issue-206	61	29	of	of	ADP
issue-206	61	30	all	all	PRON
issue-206	61	31	,	,	PUNCT
issue-206	61	32	of	of	ADP
issue-206	61	33	managerial	managerial	ADJ
issue-206	61	34	personnel	personnel	NOUN
issue-206	61	35	.	.	PUNCT
issue-206	62	1	in	in	ADP
issue-206	62	2	addition	addition	NOUN
issue-206	62	3	,	,	PUNCT
issue-206	62	4	the	the	DET
issue-206	62	5	organizational	organizational	ADJ
issue-206	62	6	structure	structure	NOUN
issue-206	62	7	of	of	ADP
issue-206	62	8	a	a	DET
issue-206	62	9	company	company	NOUN
issue-206	62	10	management	management	NOUN
issue-206	62	11	should	should	AUX
issue-206	62	12	provide	provide	VERB
issue-206	62	13	centres	centre	NOUN
issue-206	62	14	of	of	ADP
issue-206	62	15	responsibility	responsibility	NOUN
issue-206	62	16	(	(	PUNCT
issue-206	62	17	departments	department	NOUN
issue-206	62	18	or	or	CCONJ
issue-206	62	19	officials	official	NOUN
issue-206	62	20	)	)	PUNCT
issue-206	62	21	with	with	ADP
issue-206	62	22	a	a	DET
issue-206	62	23	defined	define	VERB
issue-206	62	24	list	list	NOUN
issue-206	62	25	of	of	ADP
issue-206	62	26	responsibilities	responsibility	NOUN
issue-206	62	27	and	and	CCONJ
issue-206	62	28	commitments	commitment	NOUN
issue-206	62	29	and	and	CCONJ
issue-206	62	30	targets	target	NOUN
issue-206	62	31	of	of	ADP
issue-206	62	32	their	their	PRON
issue-206	62	33	actions	action	NOUN
issue-206	62	34	.	.	PUNCT
issue-206	63	1	the	the	DET
issue-206	63	2	environment	environment	NOUN
issue-206	63	3	control	control	NOUN
issue-206	63	4	is	be	AUX
issue-206	63	5	also	also	ADV
issue-206	63	6	created	create	VERB
issue-206	63	7	to	to	PART
issue-206	63	8	include	include	VERB
issue-206	63	9	the	the	DET
issue-206	63	10	main	main	ADJ
issue-206	63	11	aspects	aspect	NOUN
issue-206	63	12	that	that	PRON
issue-206	63	13	contribute	contribute	VERB
issue-206	63	14	to	to	ADP
issue-206	63	15	a	a	DET
issue-206	63	16	maximum	maximum	ADJ
issue-206	63	17	efficiency	efficiency	NOUN
issue-206	63	18	control	control	NOUN
issue-206	63	19	:	:	PUNCT
issue-206	63	20	an	an	DET
issue-206	63	21	organizational	organizational	ADJ
issue-206	63	22	aspect	aspect	NOUN
issue-206	63	23	,	,	PUNCT
issue-206	63	24	which	which	PRON
issue-206	63	25	is	be	AUX
issue-206	63	26	the	the	DET
issue-206	63	27	separation	separation	NOUN
issue-206	63	28	of	of	ADP
issue-206	63	29	duties	duty	NOUN
issue-206	63	30	,	,	PUNCT
issue-206	63	31	where	where	SCONJ
issue-206	63	32	internal	internal	ADJ
issue-206	63	33	controllers	controller	NOUN
issue-206	63	34	form	form	VERB
issue-206	63	35	the	the	DET
issue-206	63	36	authority	authority	NOUN
issue-206	63	37	to	to	PART
issue-206	63	38	control	control	VERB
issue-206	63	39	and	and	CCONJ
issue-206	63	40	have	have	VERB
issue-206	63	41	an	an	DET
issue-206	63	42	access	access	NOUN
issue-206	63	43	to	to	ADP
issue-206	63	44	relevant	relevant	ADJ
issue-206	63	45	information	information	NOUN
issue-206	63	46	officers	officer	NOUN
issue-206	63	47	(	(	PUNCT
issue-206	63	48	responsible	responsible	ADJ
issue-206	63	49	centres	centre	NOUN
issue-206	63	50	)	)	PUNCT
issue-206	63	51	and	and	CCONJ
issue-206	63	52	assets	asset	NOUN
issue-206	63	53	,	,	PUNCT
issue-206	63	54	as	as	ADV
issue-206	63	55	well	well	ADV
issue-206	63	56	as	as	ADP
issue-206	63	57	the	the	DET
issue-206	63	58	procedure	procedure	NOUN
issue-206	63	59	of	of	ADP
issue-206	63	60	appointment	appointment	NOUN
issue-206	63	61	of	of	ADP
issue-206	63	62	internal	internal	ADJ
issue-206	63	63	controllers	controller	NOUN
issue-206	63	64	,	,	PUNCT
issue-206	63	65	the	the	DET
issue-206	63	66	right	right	NOUN
issue-206	63	67	to	to	PART
issue-206	63	68	choose	choose	VERB
issue-206	63	69	the	the	DET
issue-206	63	70	procedures	procedure	NOUN
issue-206	63	71	and	and	CCONJ
issue-206	63	72	schedule	schedule	NOUN
issue-206	63	73	of	of	ADP
issue-206	63	74	inspections	inspection	NOUN
issue-206	63	75	;	;	PUNCT
issue-206	63	76	an	an	DET
issue-206	63	77	economic	economic	ADJ
issue-206	63	78	aspect	aspect	NOUN
issue-206	63	79	,	,	PUNCT
issue-206	63	80	which	which	PRON
issue-206	63	81	is	be	AUX
issue-206	63	82	to	to	PART
issue-206	63	83	build	build	VERB
issue-206	63	84	a	a	DET
issue-206	63	85	system	system	NOUN
issue-206	63	86	of	of	ADP
issue-206	63	87	motivation	motivation	NOUN
issue-206	63	88	and	and	CCONJ
issue-206	63	89	prevent	prevent	VERB
issue-206	63	90	a	a	DET
issue-206	63	91	participation	participation	NOUN
issue-206	63	92	of	of	ADP
issue-206	63	93	controllers	controller	NOUN
issue-206	63	94	in	in	ADP
issue-206	63	95	collusion	collusion	NOUN
issue-206	63	96	with	with	ADP
issue-206	63	97	officials	official	NOUN
issue-206	63	98	;	;	PUNCT
issue-206	63	99	an	an	DET
issue-206	63	100	ethical	ethical	ADJ
issue-206	63	101	dimension	dimension	NOUN
issue-206	63	102	,	,	PUNCT
issue-206	63	103	that	that	PRON
issue-206	63	104	is	be	AUX
issue-206	63	105	adherence	adherence	NOUN
issue-206	63	106	to	to	ADP
issue-206	63	107	the	the	DET
issue-206	63	108	principles	principle	NOUN
issue-206	63	109	of	of	ADP
issue-206	63	110	integrity	integrity	NOUN
issue-206	63	111	,	,	PUNCT
issue-206	63	112	objectivity	objectivity	NOUN
issue-206	63	113	,	,	PUNCT
issue-206	63	114	confidentiality	confidentiality	NOUN
issue-206	63	115	and	and	CCONJ
issue-206	63	116	professional	professional	ADJ
issue-206	63	117	competence	competence	NOUN
issue-206	63	118	in	in	ADP
issue-206	63	119	accordance	accordance	NOUN
issue-206	63	120	with	with	ADP
issue-206	63	121	the	the	DET
issue-206	63	122	code	code	NOUN
issue-206	63	123	of	of	ADP
issue-206	63	124	ethics	ethic	NOUN
issue-206	63	125	for	for	ADP
issue-206	63	126	professional	professional	ADJ
issue-206	63	127	accountants	accountant	NOUN
issue-206	63	128	.	.	PUNCT
issue-206	64	1	in	in	ADP
issue-206	64	2	practice	practice	NOUN
issue-206	64	3	,	,	PUNCT
issue-206	64	4	the	the	DET
issue-206	64	5	organization	organization	NOUN
issue-206	64	6	and	and	CCONJ
issue-206	64	7	control	control	NOUN
issue-206	64	8	of	of	ADP
issue-206	64	9	foreign	foreign	ADJ
issue-206	64	10	trade	trade	NOUN
issue-206	64	11	within	within	ADP
issue-206	64	12	modern	modern	ADJ
issue-206	64	13	enterprises	enterprise	NOUN
issue-206	64	14	in	in	ADP
issue-206	64	15	ukraine	ukraine	PROPN
issue-206	64	16	provide	provide	VERB
issue-206	64	17	separate	separate	ADJ
issue-206	64	18	centres	centre	NOUN
issue-206	64	19	of	of	ADP
issue-206	64	20	responsibility	responsibility	NOUN
issue-206	64	21	for	for	ADP
issue-206	64	22	achieving	achieve	VERB
issue-206	64	23	the	the	DET
issue-206	64	24	planned	plan	VERB
issue-206	64	25	results	result	NOUN
issue-206	64	26	or	or	CCONJ
issue-206	64	27	fulfilment	fulfilment	NOUN
issue-206	64	28	of	of	ADP
issue-206	64	29	customs	custom	NOUN
issue-206	64	30	requirements	requirement	NOUN
issue-206	64	31	.	.	PUNCT
issue-206	65	1	building	build	VERB
issue-206	65	2	the	the	DET
issue-206	65	3	organizational	organizational	ADJ
issue-206	65	4	management	management	NOUN
issue-206	65	5	structure	structure	NOUN
issue-206	65	6	for	for	ADP
issue-206	65	7	the	the	DET
issue-206	65	8	purposes	purpose	NOUN
issue-206	65	9	of	of	ADP
issue-206	65	10	foreign	foreign	ADJ
issue-206	65	11	economic	economic	ADJ
issue-206	65	12	activity	activity	NOUN
issue-206	65	13	should	should	AUX
issue-206	65	14	be	be	AUX
issue-206	65	15	comprehensive	comprehensive	ADJ
issue-206	65	16	and	and	CCONJ
issue-206	65	17	systematic	systematic	ADJ
issue-206	65	18	as	as	ADV
issue-206	65	19	well	well	ADV
issue-206	65	20	as	as	ADP
issue-206	65	21	take	take	VERB
issue-206	65	22	into	into	ADP
issue-206	65	23	account	account	NOUN
issue-206	65	24	the	the	DET
issue-206	65	25	following	following	NOUN
issue-206	65	26	:	:	PUNCT
issue-206	65	27	a	a	DET
issue-206	65	28	general	general	ADJ
issue-206	65	29	strategy	strategy	NOUN
issue-206	65	30	of	of	ADP
issue-206	65	31	economic	economic	ADJ
issue-206	65	32	activity	activity	NOUN
issue-206	65	33	,	,	PUNCT
issue-206	65	34	long	long	ADJ
issue-206	65	35	-	-	PUNCT
issue-206	65	36	term	term	NOUN
issue-206	65	37	and	and	CCONJ
issue-206	65	38	operational	operational	ADJ
issue-206	65	39	goals	goal	NOUN
issue-206	65	40	of	of	ADP
issue-206	65	41	foreign	foreign	ADJ
issue-206	65	42	economic	economic	ADJ
issue-206	65	43	activity	activity	NOUN
issue-206	65	44	,	,	PUNCT
issue-206	65	45	performance	performance	NOUN
issue-206	65	46	criteria	criterion	NOUN
issue-206	65	47	of	of	ADP
issue-206	65	48	foreign	foreign	ADJ
issue-206	65	49	economic	economic	ADJ
issue-206	65	50	activity	activity	NOUN
issue-206	65	51	,	,	PUNCT
issue-206	65	52	specific	specific	ADJ
issue-206	65	53	procedures	procedure	NOUN
issue-206	65	54	and	and	CCONJ
issue-206	65	55	policies	policy	NOUN
issue-206	65	56	to	to	PART
issue-206	65	57	achieve	achieve	VERB
issue-206	65	58	the	the	DET
issue-206	65	59	objectives	objective	NOUN
issue-206	65	60	,	,	PUNCT
issue-206	65	61	responsibility	responsibility	NOUN
issue-206	65	62	centres	centre	VERB
issue-206	65	63	with	with	ADP
issue-206	65	64	define	define	VERB
issue-206	65	65	responsibilities	responsibility	NOUN
issue-206	65	66	and	and	CCONJ
issue-206	65	67	obligations	obligation	NOUN
issue-206	65	68	as	as	ADV
issue-206	65	69	well	well	ADV
issue-206	65	70	as	as	ADP
issue-206	65	71	relationships	relationship	NOUN
issue-206	65	72	between	between	ADP
issue-206	65	73	the	the	DET
issue-206	65	74	centres	centre	NOUN
issue-206	65	75	of	of	ADP
issue-206	65	76	responsibility	responsibility	NOUN
issue-206	65	77	.	.	PUNCT
issue-206	66	1	in	in	ADP
issue-206	66	2	our	our	PRON
issue-206	66	3	opinion	opinion	NOUN
issue-206	66	4	,	,	PUNCT
issue-206	66	5	the	the	DET
issue-206	66	6	above	above	ADV
issue-206	66	7	-	-	PUNCT
issue-206	66	8	listed	list	VERB
issue-206	66	9	components	component	NOUN
issue-206	66	10	of	of	ADP
issue-206	66	11	the	the	DET
issue-206	66	12	organizational	organizational	ADJ
issue-206	66	13	management	management	NOUN
issue-206	66	14	structure	structure	NOUN
issue-206	66	15	must	must	AUX
issue-206	66	16	be	be	AUX
issue-206	66	17	clearly	clearly	ADV
issue-206	66	18	spelled	spell	VERB
issue-206	66	19	out	out	ADP
issue-206	66	20	in	in	ADP
issue-206	66	21	the	the	DET
issue-206	66	22	relevant	relevant	ADJ
issue-206	66	23	orders	order	NOUN
issue-206	66	24	,	,	PUNCT
issue-206	66	25	which	which	PRON
issue-206	66	26	determine	determine	VERB
issue-206	66	27	the	the	DET
issue-206	66	28	appropriate	appropriate	ADJ
issue-206	66	29	mechanisms	mechanism	NOUN
issue-206	66	30	for	for	ADP
issue-206	66	31	implementing	implement	VERB
issue-206	66	32	powers	power	NOUN
issue-206	66	33	and	and	CCONJ
issue-206	66	34	obligations	obligation	NOUN
issue-206	66	35	,	,	PUNCT
issue-206	66	36	as	as	ADV
issue-206	66	37	well	well	ADV
issue-206	66	38	as	as	ADP
issue-206	66	39	stringent	stringent	ADJ
issue-206	66	40	criteria	criterion	NOUN
issue-206	66	41	for	for	ADP
issue-206	66	42	evaluating	evaluate	VERB
issue-206	66	43	results	result	NOUN
issue-206	66	44	and	and	CCONJ
issue-206	66	45	motivation	motivation	NOUN
issue-206	66	46	mechanisms	mechanism	NOUN
issue-206	66	47	.	.	PUNCT
issue-206	67	1	risk	risk	NOUN
issue-206	67	2	assessment	assessment	NOUN
issue-206	67	3	activities	activity	NOUN
issue-206	67	4	within	within	ADP
issue-206	67	5	the	the	DET
issue-206	67	6	system	system	NOUN
issue-206	67	7	of	of	ADP
issue-206	67	8	internal	internal	ADJ
issue-206	67	9	control	control	NOUN
issue-206	67	10	are	be	AUX
issue-206	67	11	implemented	implement	VERB
issue-206	67	12	by	by	ADP
issue-206	67	13	each	each	DET
issue-206	67	14	thematic	thematic	ADJ
issue-206	67	15	unit	unit	NOUN
issue-206	67	16	separately	separately	ADV
issue-206	67	17	and	and	CCONJ
issue-206	67	18	consist	consist	VERB
issue-206	67	19	of	of	ADP
issue-206	67	20	procedures	procedure	NOUN
issue-206	67	21	for	for	ADP
issue-206	67	22	the	the	DET
issue-206	67	23	identification	identification	NOUN
issue-206	67	24	,	,	PUNCT
issue-206	67	25	evaluation	evaluation	NOUN
issue-206	67	26	,	,	PUNCT
issue-206	67	27	analysis	analysis	NOUN
issue-206	67	28	,	,	PUNCT
issue-206	67	29	and	and	CCONJ
issue-206	67	30	risk	risk	NOUN
issue-206	67	31	management	management	NOUN
issue-206	67	32	:	:	PUNCT
issue-206	67	33	violation	violation	NOUN
issue-206	67	34	of	of	ADP
issue-206	67	35	the	the	DET
issue-206	67	36	law	law	NOUN
issue-206	67	37	,	,	PUNCT
issue-206	67	38	uncertainty	uncertainty	NOUN
issue-206	67	39	reporting	reporting	NOUN
issue-206	67	40	and	and	CCONJ
issue-206	67	41	accounting	accounting	NOUN
issue-206	67	42	,	,	PUNCT
issue-206	67	43	loss	loss	NOUN
issue-206	67	44	of	of	ADP
issue-206	67	45	ability	ability	NOUN
issue-206	67	46	to	to	PART
issue-206	67	47	pay	pay	VERB
issue-206	67	48	and	and	CCONJ
issue-206	67	49	deteriorating	deteriorate	VERB
issue-206	67	50	financial	financial	ADJ
issue-206	67	51	condition	condition	NOUN
issue-206	67	52	,	,	PUNCT
issue-206	67	53	violation	violation	NOUN
issue-206	67	54	of	of	ADP
issue-206	67	55	standards	standard	NOUN
issue-206	67	56	of	of	ADP
issue-206	67	57	reliability	reliability	NOUN
issue-206	67	58	and	and	CCONJ
issue-206	67	59	security	security	NOUN
issue-206	67	60	,	,	PUNCT
issue-206	67	61	loss	loss	NOUN
issue-206	67	62	of	of	ADP
issue-206	67	63	competence	competence	NOUN
issue-206	67	64	.	.	PUNCT
issue-206	68	1	the	the	DET
issue-206	68	2	implementation	implementation	NOUN
issue-206	68	3	of	of	ADP
issue-206	68	4	this	this	DET
issue-206	68	5	element	element	NOUN
issue-206	68	6	of	of	ADP
issue-206	68	7	the	the	DET
issue-206	68	8	internal	internal	ADJ
issue-206	68	9	control	control	NOUN
issue-206	68	10	of	of	ADP
issue-206	68	11	compliance	compliance	NOUN
issue-206	68	12	is	be	AUX
issue-206	68	13	ensured	ensure	VERB
issue-206	68	14	by	by	ADP
issue-206	68	15	the	the	DET
issue-206	68	16	responsible	responsible	ADJ
issue-206	68	17	centres	centre	NOUN
issue-206	68	18	liable	liable	ADJ
issue-206	68	19	for	for	ADP
issue-206	68	20	the	the	DET
issue-206	68	21	internal	internal	ADJ
issue-206	68	22	control	control	NOUN
issue-206	68	23	system	system	NOUN
issue-206	68	24	.	.	PUNCT
issue-206	69	1	the	the	DET
issue-206	69	2	element	element	NOUN
issue-206	69	3	of	of	ADP
issue-206	69	4	internal	internal	ADJ
issue-206	69	5	control	control	NOUN
issue-206	69	6	“	"	PUNCT
issue-206	69	7	monitoring	monitor	VERB
issue-206	69	8	control	control	NOUN
issue-206	69	9	procedures	procedure	NOUN
issue-206	69	10	”	"	PUNCT
issue-206	69	11	includes	include	VERB
issue-206	69	12	requirements	requirement	NOUN
issue-206	69	13	to	to	PART
issue-206	69	14	assess	assess	VERB
issue-206	69	15	whether	whether	SCONJ
issue-206	69	16	effective	effective	ADJ
issue-206	69	17	procedures	procedure	NOUN
issue-206	69	18	are	be	AUX
issue-206	69	19	involved	involve	VERB
issue-206	69	20	and	and	CCONJ
issue-206	69	21	to	to	ADP
issue-206	69	22	what	what	DET
issue-206	69	23	extent	extent	NOUN
issue-206	69	24	the	the	DET
issue-206	69	25	main	main	ADJ
issue-206	69	26	objectives	objective	NOUN
issue-206	69	27	of	of	ADP
issue-206	69	28	internal	internal	ADJ
issue-206	69	29	control	control	NOUN
issue-206	69	30	are	be	AUX
issue-206	69	31	achieved	achieve	VERB
issue-206	69	32	.	.	PUNCT
issue-206	70	1	3	3	X
issue-206	70	2	.	.	X
issue-206	70	3	development	development	NOUN
issue-206	70	4	of	of	ADP
issue-206	70	5	a	a	DET
issue-206	70	6	model	model	NOUN
issue-206	70	7	for	for	ADP
issue-206	70	8	analysing	analyse	VERB
issue-206	70	9	deviations	deviation	NOUN
issue-206	70	10	from	from	ADP
issue-206	70	11	the	the	DET
issue-206	70	12	integral	integral	ADJ
issue-206	70	13	index	index	NOUN
issue-206	70	14	we	we	PRON
issue-206	70	15	propose	propose	VERB
issue-206	70	16	to	to	PART
issue-206	70	17	use	use	VERB
issue-206	70	18	the	the	DET
issue-206	70	19	control	control	NOUN
issue-206	70	20	and	and	CCONJ
issue-206	70	21	analyse	analyse	NOUN
issue-206	70	22	deviations	deviation	NOUN
issue-206	70	23	from	from	ADP
issue-206	70	24	the	the	DET
issue-206	70	25	integral	integral	ADJ
issue-206	70	26	index	index	NOUN
issue-206	70	27	for	for	ADP
issue-206	70	28	an	an	DET
issue-206	70	29	organization	organization	NOUN
issue-206	70	30	to	to	PART
issue-206	70	31	monitor	monitor	VERB
issue-206	70	32	internal	internal	ADJ
issue-206	70	33	control	control	NOUN
issue-206	70	34	procedures	procedure	NOUN
issue-206	70	35	as	as	ADP
issue-206	70	36	a	a	DET
issue-206	70	37	part	part	NOUN
issue-206	70	38	of	of	ADP
issue-206	70	39	the	the	DET
issue-206	70	40	internal	internal	ADJ
issue-206	70	41	control	control	NOUN
issue-206	70	42	of	of	ADP
issue-206	70	43	compliance	compliance	NOUN
issue-206	70	44	requirements	requirement	NOUN
issue-206	70	45	for	for	ADP
issue-206	70	46	enterprises	enterprise	NOUN
issue-206	70	47	.	.	PUNCT
issue-206	71	1	the	the	DET
issue-206	71	2	integral	integral	ADJ
issue-206	71	3	index	index	NOUN
issue-206	71	4	of	of	ADP
issue-206	71	5	compliance	compliance	NOUN
issue-206	71	6	was	be	AUX
issue-206	71	7	developed	develop	VERB
issue-206	71	8	and	and	CCONJ
issue-206	71	9	proposed	propose	VERB
issue-206	71	10	in	in	ADP
issue-206	71	11	the	the	DET
issue-206	71	12	studies	study	NOUN
issue-206	71	13	of	of	ADP
issue-206	71	14	o.	o.	PROPN
issue-206	71	15	vakulchik	vakulchik	PROPN
issue-206	71	16	and	and	CCONJ
issue-206	71	17	o.	o.	PROPN
issue-206	71	18	knyshek	knyshek	PROPN
issue-206	71	19	(	(	PUNCT
issue-206	71	20	3	3	NUM
issue-206	71	21	):	):	PUNCT
issue-206	71	22	int	int	NOUN
issue-206	71	23	=	=	SYM
issue-206	71	24	(	(	PUNCT
issue-206	71	25	∑d	∑d	SYM
issue-206	71	26	j=1	j=1	PROPN
issue-206	71	27	bj)/	bj)/	NOUN
issue-206	71	28	d	d	PROPN
issue-206	71	29	,	,	PUNCT
issue-206	71	30	(	(	PUNCT
issue-206	71	31	1	1	X
issue-206	71	32	)	)	PUNCT
issue-206	71	33	fig	fig	NOUN
issue-206	71	34	.	.	PUNCT
issue-206	72	1	1	1	X
issue-206	72	2	.	.	PUNCT
issue-206	73	1	the	the	DET
issue-206	73	2	objectives	objective	NOUN
issue-206	73	3	and	and	CCONJ
issue-206	73	4	criteria	criterion	NOUN
issue-206	73	5	of	of	ADP
issue-206	73	6	internal	internal	ADJ
issue-206	73	7	control	control	NOUN
issue-206	73	8	under	under	ADP
issue-206	73	9	the	the	DET
issue-206	73	10	coso	coso	NOUN
issue-206	73	11	concept	concept	NOUN
issue-206	73	12	for	for	ADP
issue-206	73	13	an	an	DET
issue-206	73	14	enterprise	enterprise	NOUN
issue-206	73	15	engaged	engage	VERB
issue-206	73	16	in	in	ADP
issue-206	73	17	the	the	DET
issue-206	73	18	foreign	foreign	ADJ
issue-206	73	19	economic	economic	ADJ
issue-206	73	20	activity	activity	NOUN
issue-206	73	21	source	source	NOUN
issue-206	73	22	:	:	PUNCT
issue-206	73	23	elaborated	elaborate	VERB
issue-206	73	24	by	by	ADP
issue-206	73	25	the	the	DET
issue-206	73	26	authors	author	NOUN
issue-206	73	27	the	the	DET
issue-206	73	28	effectiveness	effectiveness	NOUN
issue-206	73	29	of	of	ADP
issue-206	73	30	operations	operation	NOUN
issue-206	73	31	,	,	PUNCT
issue-206	73	32	achievement	achievement	NOUN
issue-206	73	33	of	of	ADP
issue-206	73	34	operational	operational	ADJ
issue-206	73	35	and	and	CCONJ
issue-206	73	36	financial	financial	ADJ
issue-206	73	37	goals	goal	NOUN
issue-206	73	38	,	,	PUNCT
issue-206	73	39	and	and	CCONJ
issue-206	73	40	provision	provision	NOUN
issue-206	73	41	of	of	ADP
issue-206	73	42	asset	asset	NOUN
issue-206	73	43	protection	protection	NOUN
issue-206	73	44	(	(	PUNCT
issue-206	73	45	operations	operation	NOUN
issue-206	73	46	)	)	PUNCT
issue-206	73	47	reliability	reliability	NOUN
issue-206	73	48	and	and	CCONJ
issue-206	73	49	transparency	transparency	NOUN
issue-206	73	50	of	of	ADP
issue-206	73	51	financial	financial	ADJ
issue-206	73	52	and	and	CCONJ
issue-206	73	53	non	non	ADJ
issue-206	73	54	-	-	ADJ
issue-206	73	55	financial	financial	ADJ
issue-206	73	56	reporting	reporting	NOUN
issue-206	73	57	(	(	PUNCT
issue-206	73	58	internal	internal	ADJ
issue-206	73	59	and	and	CCONJ
issue-206	73	60	external	external	ADJ
issue-206	73	61	)	)	PUNCT
issue-206	73	62	(	(	PUNCT
issue-206	73	63	reporting	reporting	NOUN
issue-206	73	64	)	)	PUNCT
issue-206	73	65	compliance	compliance	NOUN
issue-206	73	66	with	with	ADP
issue-206	73	67	legal	legal	ADJ
issue-206	73	68	and	and	CCONJ
issue-206	73	69	regulatory	regulatory	ADJ
issue-206	73	70	requirements	requirement	NOUN
issue-206	73	71	(	(	PUNCT
issue-206	73	72	compliance	compliance	NOUN
issue-206	73	73	)	)	PUNCT
issue-206	73	74	the	the	DET
issue-206	73	75	effectiveness	effectiveness	NOUN
issue-206	73	76	of	of	ADP
issue-206	73	77	foreign	foreign	ADJ
issue-206	73	78	economic	economic	ADJ
issue-206	73	79	activity	activity	NOUN
issue-206	73	80	of	of	ADP
issue-206	73	81	an	an	DET
issue-206	73	82	enterprise	enterprise	NOUN
issue-206	73	83	matching	match	VERB
issue-206	73	84	the	the	DET
issue-206	73	85	quality	quality	NOUN
issue-206	73	86	characteristics	characteristic	NOUN
issue-206	73	87	of	of	ADP
issue-206	73	88	an	an	DET
issue-206	73	89	enterprise	enterprise	NOUN
issue-206	73	90	engaged	engage	VERB
issue-206	73	91	in	in	ADP
issue-206	73	92	foreign	foreign	ADJ
issue-206	73	93	economic	economic	ADJ
issue-206	73	94	activity	activity	NOUN
issue-206	73	95	with	with	ADP
issue-206	73	96	customs	custom	NOUN
issue-206	73	97	requirements	requirement	NOUN
issue-206	73	98	of	of	ADP
issue-206	73	99	reliability	reliability	NOUN
issue-206	73	100	and	and	CCONJ
issue-206	73	101	safety	safety	NOUN
issue-206	73	102	coso	coso	PROPN
issue-206	73	103	purpose	purpose	PROPN
issue-206	73	104	criteria	criteria	VERB
issue-206	73	105	the	the	DET
issue-206	73	106	relative	relative	ADJ
issue-206	73	107	and	and	CCONJ
issue-206	73	108	absolute	absolute	ADJ
issue-206	73	109	indicators	indicator	NOUN
issue-206	73	110	of	of	ADP
issue-206	73	111	efficiency	efficiency	NOUN
issue-206	73	112	of	of	ADP
issue-206	73	113	foreign	foreign	ADJ
issue-206	73	114	economic	economic	ADJ
issue-206	73	115	activity	activity	NOUN
issue-206	73	116	the	the	DET
issue-206	73	117	overall	overall	ADJ
issue-206	73	118	indicator	indicator	NOUN
issue-206	73	119	according	accord	VERB
issue-206	73	120	to	to	ADP
issue-206	73	121	customs	custom	NOUN
issue-206	73	122	requirements	requirement	NOUN
issue-206	73	123	of	of	ADP
issue-206	73	124	reliability	reliability	NOUN
issue-206	73	125	and	and	CCONJ
issue-206	73	126	safety	safety	NOUN
issue-206	73	127	int	int	PROPN
issue-206	73	128	baltic	baltic	PROPN
issue-206	73	129	journal	journal	PROPN
issue-206	73	130	of	of	ADP
issue-206	73	131	economic	economic	ADJ
issue-206	73	132	studies	study	NOUN
issue-206	73	133	21	21	NUM
issue-206	73	134	vol	vol	NOUN
issue-206	73	135	.	.	PUNCT
issue-206	74	1	3	3	NUM
issue-206	74	2	,	,	PUNCT
issue-206	74	3	no	no	INTJ
issue-206	74	4	.	.	NOUN
issue-206	74	5	4	4	NUM
issue-206	74	6	,	,	PUNCT
issue-206	74	7	2017	2017	NUM
issue-206	74	8	where	where	SCONJ
issue-206	74	9	int	int	NOUN
issue-206	74	10	–	–	PUNCT
issue-206	74	11	integral	integral	ADJ
issue-206	74	12	index	index	NOUN
issue-206	74	13	of	of	ADP
issue-206	74	14	compliance	compliance	NOUN
issue-206	74	15	;	;	PUNCT
issue-206	74	16	j	j	PROPN
issue-206	74	17	–	–	PUNCT
issue-206	74	18	thematic	thematic	ADJ
issue-206	74	19	block	block	NOUN
issue-206	74	20	for	for	ADP
issue-206	74	21	evaluation	evaluation	NOUN
issue-206	74	22	;	;	PUNCT
issue-206	74	23	bj	bj	NOUN
issue-206	74	24	–	–	PUNCT
issue-206	74	25	result	result	NOUN
issue-206	74	26	of	of	ADP
issue-206	74	27	evaluation	evaluation	NOUN
issue-206	74	28	of	of	ADP
issue-206	74	29	the	the	DET
issue-206	74	30	j	j	PROPN
issue-206	74	31	thematic	thematic	ADJ
issue-206	74	32	block	block	NOUN
issue-206	74	33	of	of	ADP
issue-206	74	34	an	an	DET
issue-206	74	35	enterprise	enterprise	NOUN
issue-206	74	36	;	;	PUNCT
issue-206	74	37	d	d	X
issue-206	74	38	–	–	PUNCT
issue-206	74	39	number	number	NOUN
issue-206	74	40	of	of	ADP
issue-206	74	41	thematic	thematic	ADJ
issue-206	74	42	blocks	block	NOUN
issue-206	74	43	for	for	ADP
issue-206	74	44	the	the	DET
issue-206	74	45	evaluation	evaluation	NOUN
issue-206	74	46	(	(	PUNCT
issue-206	74	47	there	there	PRON
issue-206	74	48	are	be	VERB
issue-206	74	49	5	5	NUM
issue-206	74	50	thematic	thematic	ADJ
issue-206	74	51	blocks	block	NOUN
issue-206	74	52	:	:	PUNCT
issue-206	74	53	compliance	compliance	NOUN
issue-206	74	54	with	with	ADP
issue-206	74	55	laws	law	NOUN
issue-206	74	56	and	and	CCONJ
issue-206	74	57	regulations	regulation	NOUN
issue-206	74	58	;	;	PUNCT
issue-206	74	59	reporting	report	VERB
issue-206	74	60	and	and	CCONJ
issue-206	74	61	accounting	accounting	NOUN
issue-206	74	62	;	;	PUNCT
issue-206	74	63	ability	ability	NOUN
issue-206	74	64	to	to	PART
issue-206	74	65	pay	pay	VERB
issue-206	74	66	and	and	CCONJ
issue-206	74	67	financial	financial	ADJ
issue-206	74	68	status	status	NOUN
issue-206	74	69	;	;	PUNCT
issue-206	74	70	compliance	compliance	NOUN
issue-206	74	71	with	with	ADP
issue-206	74	72	safety	safety	NOUN
issue-206	74	73	and	and	CCONJ
issue-206	74	74	security	security	NOUN
issue-206	74	75	standards	standard	NOUN
issue-206	74	76	;	;	PUNCT
issue-206	74	77	competence	competence	NOUN
issue-206	74	78	and	and	CCONJ
issue-206	74	79	practical	practical	ADJ
issue-206	74	80	skills	skill	NOUN
issue-206	74	81	)	)	PUNCT
issue-206	74	82	.	.	PUNCT
issue-206	75	1	the	the	DET
issue-206	75	2	results	result	NOUN
issue-206	75	3	of	of	ADP
issue-206	75	4	the	the	DET
issue-206	75	5	integral	integral	ADJ
issue-206	75	6	index	index	NOUN
issue-206	75	7	evaluation	evaluation	NOUN
issue-206	75	8	allow	allow	VERB
issue-206	75	9	diagnosing	diagnose	VERB
issue-206	75	10	the	the	DET
issue-206	75	11	level	level	NOUN
issue-206	75	12	of	of	ADP
issue-206	75	13	compliance	compliance	NOUN
issue-206	75	14	of	of	ADP
issue-206	75	15	an	an	DET
issue-206	75	16	enterprise	enterprise	NOUN
issue-206	75	17	with	with	ADP
issue-206	75	18	the	the	DET
issue-206	75	19	eligibility	eligibility	NOUN
issue-206	75	20	criteria	criterion	NOUN
issue-206	75	21	for	for	SCONJ
issue-206	75	22	applicants	applicant	NOUN
issue-206	75	23	to	to	PART
issue-206	75	24	be	be	AUX
issue-206	75	25	considered	consider	VERB
issue-206	75	26	an	an	DET
issue-206	75	27	“	"	PUNCT
issue-206	75	28	authorized	authorize	VERB
issue-206	75	29	economic	economic	ADJ
issue-206	75	30	operator	operator	NOUN
issue-206	75	31	”	"	PUNCT
issue-206	75	32	.	.	PUNCT
issue-206	76	1	in	in	ADP
issue-206	76	2	case	case	NOUN
issue-206	76	3	of	of	ADP
issue-206	76	4	negative	negative	ADJ
issue-206	76	5	assessment	assessment	NOUN
issue-206	76	6	results	result	NOUN
issue-206	76	7	,	,	PUNCT
issue-206	76	8	there	there	PRON
issue-206	76	9	are	be	VERB
issue-206	76	10	questions	question	NOUN
issue-206	76	11	of	of	ADP
issue-206	76	12	development	development	NOUN
issue-206	76	13	of	of	ADP
issue-206	76	14	management	management	NOUN
issue-206	76	15	actions	action	NOUN
issue-206	76	16	to	to	PART
issue-206	76	17	achieve	achieve	VERB
issue-206	76	18	compliance	compliance	NOUN
issue-206	76	19	with	with	ADP
issue-206	76	20	the	the	DET
issue-206	76	21	trade	trade	NOUN
issue-206	76	22	community	community	NOUN
issue-206	76	23	safety	safety	NOUN
issue-206	76	24	requirements	requirement	NOUN
issue-206	76	25	,	,	PUNCT
issue-206	76	26	in	in	ADP
issue-206	76	27	particular	particular	ADJ
issue-206	76	28	,	,	PUNCT
issue-206	76	29	the	the	DET
issue-206	76	30	development	development	NOUN
issue-206	76	31	of	of	ADP
issue-206	76	32	effective	effective	ADJ
issue-206	76	33	monitoring	monitoring	NOUN
issue-206	76	34	of	of	ADP
issue-206	76	35	the	the	DET
issue-206	76	36	implementation	implementation	NOUN
issue-206	76	37	of	of	ADP
issue-206	76	38	management	management	NOUN
issue-206	76	39	decisions	decision	NOUN
issue-206	76	40	.	.	PUNCT
issue-206	77	1	even	even	ADV
issue-206	77	2	in	in	ADP
issue-206	77	3	case	case	NOUN
issue-206	77	4	of	of	ADP
issue-206	77	5	positive	positive	ADJ
issue-206	77	6	results	result	NOUN
issue-206	77	7	of	of	ADP
issue-206	77	8	the	the	DET
issue-206	77	9	assessment	assessment	NOUN
issue-206	77	10	,	,	PUNCT
issue-206	77	11	there	there	PRON
issue-206	77	12	is	be	VERB
issue-206	77	13	still	still	ADV
issue-206	77	14	a	a	DET
issue-206	77	15	question	question	NOUN
issue-206	77	16	concerning	concern	VERB
issue-206	77	17	an	an	DET
issue-206	77	18	internal	internal	ADJ
issue-206	77	19	control	control	NOUN
issue-206	77	20	to	to	PART
issue-206	77	21	maintain	maintain	VERB
issue-206	77	22	the	the	DET
issue-206	77	23	achieved	achieve	VERB
issue-206	77	24	level	level	NOUN
issue-206	77	25	of	of	ADP
issue-206	77	26	enterprise	enterprise	NOUN
issue-206	77	27	compliance	compliance	NOUN
issue-206	77	28	with	with	ADP
issue-206	77	29	the	the	DET
issue-206	77	30	standards	standard	NOUN
issue-206	77	31	of	of	ADP
issue-206	77	32	reliability	reliability	NOUN
issue-206	77	33	and	and	CCONJ
issue-206	77	34	security	security	NOUN
issue-206	77	35	by	by	ADP
issue-206	77	36	all	all	DET
issue-206	77	37	the	the	DET
issue-206	77	38	necessary	necessary	ADJ
issue-206	77	39	blocks	block	NOUN
issue-206	77	40	.	.	PUNCT
issue-206	78	1	monitoring	monitor	VERB
issue-206	78	2	compliance	compliance	NOUN
issue-206	78	3	with	with	ADP
issue-206	78	4	rating	rating	NOUN
issue-206	78	5	evaluation	evaluation	NOUN
issue-206	78	6	should	should	AUX
issue-206	78	7	be	be	AUX
issue-206	78	8	aimed	aim	VERB
issue-206	78	9	at	at	ADP
issue-206	78	10	determining	determine	VERB
issue-206	78	11	the	the	DET
issue-206	78	12	degree	degree	NOUN
issue-206	78	13	of	of	ADP
issue-206	78	14	deviation	deviation	NOUN
issue-206	78	15	from	from	ADP
issue-206	78	16	the	the	DET
issue-206	78	17	requirements	requirement	NOUN
issue-206	78	18	(	(	PUNCT
issue-206	78	19	degree	degree	NOUN
issue-206	78	20	of	of	ADP
issue-206	78	21	non	non	NOUN
issue-206	78	22	-	-	NOUN
issue-206	78	23	compliance	compliance	NOUN
issue-206	78	24	with	with	ADP
issue-206	78	25	customs	custom	NOUN
issue-206	78	26	requirements	requirement	NOUN
issue-206	78	27	)	)	PUNCT
issue-206	78	28	,	,	PUNCT
issue-206	78	29	identification	identification	NOUN
issue-206	78	30	of	of	ADP
issue-206	78	31	responsibilities	responsibility	NOUN
issue-206	78	32	(	(	PUNCT
issue-206	78	33	particular	particular	ADJ
issue-206	78	34	individual	individual	ADJ
issue-206	78	35	decision	decision	NOUN
issue-206	78	36	maker	maker	NOUN
issue-206	78	37	)	)	PUNCT
issue-206	78	38	and	and	CCONJ
issue-206	78	39	the	the	DET
issue-206	78	40	development	development	NOUN
issue-206	78	41	and	and	CCONJ
issue-206	78	42	implementation	implementation	NOUN
issue-206	78	43	of	of	ADP
issue-206	78	44	administrative	administrative	ADJ
issue-206	78	45	influence	influence	NOUN
issue-206	78	46	on	on	ADP
issue-206	78	47	the	the	DET
issue-206	78	48	system	system	NOUN
issue-206	78	49	of	of	ADP
issue-206	78	50	foreign	foreign	ADJ
issue-206	78	51	economic	economic	ADJ
issue-206	78	52	activities	activity	NOUN
issue-206	78	53	to	to	PART
issue-206	78	54	address	address	VERB
issue-206	78	55	deficiencies	deficiency	NOUN
issue-206	78	56	of	of	ADP
issue-206	78	57	the	the	DET
issue-206	78	58	system	system	NOUN
issue-206	78	59	.	.	PUNCT
issue-206	79	1	the	the	DET
issue-206	79	2	result	result	NOUN
issue-206	79	3	of	of	ADP
issue-206	79	4	control	control	NOUN
issue-206	79	5	is	be	AUX
issue-206	79	6	to	to	PART
issue-206	79	7	perform	perform	VERB
issue-206	79	8	a	a	DET
issue-206	79	9	steady	steady	ADJ
issue-206	79	10	increase	increase	NOUN
issue-206	79	11	in	in	ADP
issue-206	79	12	the	the	DET
issue-206	79	13	integral	integral	ADJ
issue-206	79	14	index	index	NOUN
issue-206	79	15	or	or	CCONJ
issue-206	79	16	stable	stable	ADJ
issue-206	79	17	maintenance	maintenance	NOUN
issue-206	79	18	of	of	ADP
issue-206	79	19	the	the	DET
issue-206	79	20	already	already	ADV
issue-206	79	21	achieved	achieve	VERB
issue-206	79	22	indicator	indicator	NOUN
issue-206	79	23	that	that	PRON
issue-206	79	24	will	will	AUX
issue-206	79	25	allow	allow	VERB
issue-206	79	26	a	a	DET
issue-206	79	27	company	company	NOUN
issue-206	79	28	to	to	PART
issue-206	79	29	maintain	maintain	VERB
issue-206	79	30	the	the	DET
issue-206	79	31	“	"	PUNCT
issue-206	79	32	authorized	authorize	VERB
issue-206	79	33	economic	economic	ADJ
issue-206	79	34	operator	operator	NOUN
issue-206	79	35	”	"	PUNCT
issue-206	79	36	status	status	NOUN
issue-206	79	37	and	and	CCONJ
issue-206	79	38	perform	perform	VERB
issue-206	79	39	foreign	foreign	ADJ
issue-206	79	40	trade	trade	NOUN
issue-206	79	41	activities	activity	NOUN
issue-206	79	42	with	with	ADP
issue-206	79	43	simplified	simplified	ADJ
issue-206	79	44	procedures	procedure	NOUN
issue-206	79	45	.	.	PUNCT
issue-206	80	1	the	the	DET
issue-206	80	2	scheme	scheme	NOUN
issue-206	80	3	of	of	ADP
issue-206	80	4	monitoring	monitor	VERB
issue-206	80	5	compliance	compliance	NOUN
issue-206	80	6	with	with	ADP
issue-206	80	7	internal	internal	ADJ
issue-206	80	8	control	control	NOUN
issue-206	80	9	procedures	procedure	NOUN
issue-206	80	10	of	of	ADP
issue-206	80	11	customs	custom	NOUN
issue-206	80	12	requirements	requirement	NOUN
issue-206	80	13	is	be	AUX
issue-206	80	14	presented	present	VERB
issue-206	80	15	in	in	ADP
issue-206	80	16	figure	figure	NOUN
issue-206	80	17	2	2	NUM
issue-206	80	18	.	.	PUNCT
issue-206	81	1	the	the	DET
issue-206	81	2	key	key	ADJ
issue-206	81	3	issue	issue	NOUN
issue-206	81	4	in	in	ADP
issue-206	81	5	the	the	DET
issue-206	81	6	implementation	implementation	NOUN
issue-206	81	7	of	of	ADP
issue-206	81	8	the	the	DET
issue-206	81	9	monitoring	monitoring	NOUN
issue-206	81	10	is	be	AUX
issue-206	81	11	to	to	PART
issue-206	81	12	determine	determine	VERB
issue-206	81	13	deviations	deviation	NOUN
issue-206	81	14	from	from	ADP
issue-206	81	15	the	the	DET
issue-206	81	16	integral	integral	ADJ
issue-206	81	17	index	index	NOUN
issue-206	81	18	by	by	ADP
issue-206	81	19	components	component	NOUN
issue-206	81	20	(	(	PUNCT
issue-206	81	21	step	step	NOUN
issue-206	81	22	3	3	NUM
issue-206	81	23	)	)	PUNCT
issue-206	81	24	to	to	PART
issue-206	81	25	identify	identify	VERB
issue-206	81	26	factors	factor	NOUN
issue-206	81	27	of	of	ADP
issue-206	81	28	negative	negative	ADJ
issue-206	81	29	influence	influence	NOUN
issue-206	81	30	and	and	CCONJ
issue-206	81	31	development	development	NOUN
issue-206	81	32	management	management	NOUN
issue-206	81	33	decisions	decision	NOUN
issue-206	81	34	to	to	PART
issue-206	81	35	eliminate	eliminate	VERB
issue-206	81	36	deviations	deviation	NOUN
issue-206	81	37	and	and	CCONJ
issue-206	81	38	ensure	ensure	VERB
issue-206	81	39	sustainable	sustainable	ADJ
issue-206	81	40	growth	growth	NOUN
issue-206	81	41	value	value	NOUN
issue-206	81	42	of	of	ADP
issue-206	81	43	the	the	DET
issue-206	81	44	integral	integral	ADJ
issue-206	81	45	indicator	indicator	NOUN
issue-206	81	46	.	.	PUNCT
issue-206	82	1	the	the	DET
issue-206	82	2	total	total	ADJ
issue-206	82	3	deviation	deviation	NOUN
issue-206	82	4	integral	integral	ADJ
issue-206	82	5	index	index	NOUN
issue-206	82	6	can	can	AUX
issue-206	82	7	be	be	AUX
issue-206	82	8	described	describe	VERB
issue-206	82	9	by	by	ADP
issue-206	82	10	the	the	DET
issue-206	82	11	formula	formula	NOUN
issue-206	82	12	:	:	PUNCT
issue-206	82	13	δ	δ	PROPN
issue-206	82	14	inta	inta	PROPN
issue-206	82	15	=	=	PUNCT
issue-206	82	16	δ	δ	PROPN
issue-206	82	17	inta	inta	PROPN
issue-206	82	18	β1	β1	PROPN
issue-206	82	19	+	+	CCONJ
issue-206	82	20	δ	δ	PROPN
issue-206	82	21	inta	inta	PROPN
issue-206	82	22	β2	β2	PROPN
issue-206	82	23	+	+	PROPN
issue-206	82	24	+	+	CCONJ
issue-206	82	25	δ	δ	PROPN
issue-206	82	26	inta	inta	PROPN
issue-206	82	27	β3	β3	PROPN
issue-206	82	28	+	+	CCONJ
issue-206	82	29	δ	δ	PROPN
issue-206	82	30	inta	inta	PROPN
issue-206	82	31	β4	β4	PROPN
issue-206	82	32	+	+	CCONJ
issue-206	82	33	δ	δ	PROPN
issue-206	82	34	inta	inta	PROPN
issue-206	82	35	β5	β5	PROPN
issue-206	82	36	,	,	PUNCT
issue-206	82	37	(	(	PUNCT
issue-206	82	38	2	2	X
issue-206	82	39	)	)	PUNCT
issue-206	82	40	where	where	SCONJ
issue-206	82	41	δ	δ	PROPN
issue-206	82	42	inta	inta	PROPN
issue-206	82	43	–	–	PUNCT
issue-206	82	44	total	total	ADJ
issue-206	82	45	deviation	deviation	NOUN
issue-206	82	46	from	from	ADP
issue-206	82	47	the	the	DET
issue-206	82	48	integral	integral	ADJ
issue-206	82	49	indicator	indicator	NOUN
issue-206	82	50	for	for	ADP
issue-206	82	51	a	a	DET
issue-206	82	52	reporting	reporting	NOUN
issue-206	82	53	period	period	NOUN
issue-206	82	54	(	(	PUNCT
issue-206	82	55	actual	actual	ADJ
issue-206	82	56	)	)	PUNCT
issue-206	82	57	different	different	ADJ
issue-206	82	58	from	from	ADP
issue-206	82	59	the	the	DET
issue-206	82	60	planned	plan	VERB
issue-206	82	61	(	(	PUNCT
issue-206	82	62	plan	plan	NOUN
issue-206	82	63	)	)	PUNCT
issue-206	82	64	,	,	PUNCT
issue-206	82	65	δ	δ	PROPN
issue-206	82	66	inta	inta	PROPN
issue-206	82	67	β1	β1	PROPN
issue-206	82	68	–	–	PUNCT
issue-206	82	69	deviation	deviation	NOUN
issue-206	82	70	from	from	ADP
issue-206	82	71	the	the	DET
issue-206	82	72	integral	integral	ADJ
issue-206	82	73	index	index	NOUN
issue-206	82	74	value	value	NOUN
issue-206	82	75	due	due	ADP
issue-206	82	76	to	to	ADP
issue-206	82	77	the	the	DET
issue-206	82	78	violation	violation	NOUN
issue-206	82	79	of	of	ADP
issue-206	82	80	legislation	legislation	NOUN
issue-206	82	81	in	in	ADP
issue-206	82	82	the	the	DET
issue-206	82	83	analysed	analyse	VERB
issue-206	82	84	period	period	NOUN
issue-206	82	85	(	(	PUNCT
issue-206	82	86	positive	positive	ADJ
issue-206	82	87	or	or	CCONJ
issue-206	82	88	negative	negative	ADJ
issue-206	82	89	)	)	PUNCT
issue-206	82	90	,	,	PUNCT
issue-206	82	91	δ	δ	PROPN
issue-206	82	92	inta	inta	PROPN
issue-206	82	93	β2	β2	PROPN
issue-206	82	94	 	 	SPACE
issue-206	82	95	–	–	PUNCT
issue-206	82	96	deviation	deviation	NOUN
issue-206	82	97	from	from	ADP
issue-206	82	98	the	the	DET
issue-206	82	99	integral	integral	ADJ
issue-206	82	100	index	index	NOUN
issue-206	82	101	value	value	NOUN
issue-206	82	102	due	due	ADP
issue-206	82	103	to	to	ADP
issue-206	82	104	the	the	DET
issue-206	82	105	failings	failing	NOUN
issue-206	82	106	of	of	ADP
issue-206	82	107	the	the	DET
issue-206	82	108	reporting	reporting	NOUN
issue-206	82	109	and	and	CCONJ
issue-206	82	110	accounting	accounting	NOUN
issue-206	82	111	of	of	ADP
issue-206	82	112	goods	good	NOUN
issue-206	82	113	and	and	CCONJ
issue-206	82	114	vehicles	vehicle	NOUN
issue-206	82	115	(	(	PUNCT
issue-206	82	116	positive	positive	ADJ
issue-206	82	117	or	or	CCONJ
issue-206	82	118	negative	negative	ADJ
issue-206	82	119	)	)	PUNCT
issue-206	82	120	,	,	PUNCT
issue-206	82	121	δ	δ	PROPN
issue-206	82	122	inta	inta	PROPN
issue-206	82	123	β3	β3	PROPN
issue-206	82	124	–	–	PUNCT
issue-206	82	125	deviation	deviation	NOUN
issue-206	82	126	from	from	ADP
issue-206	82	127	the	the	DET
issue-206	82	128	integral	integral	ADJ
issue-206	82	129	index	index	NOUN
issue-206	82	130	value	value	NOUN
issue-206	82	131	due	due	ADP
issue-206	82	132	to	to	ADP
issue-206	82	133	deterioration	deterioration	NOUN
issue-206	82	134	of	of	ADP
issue-206	82	135	solvency	solvency	NOUN
issue-206	82	136	and	and	CCONJ
issue-206	82	137	financial	financial	ADJ
issue-206	82	138	condition	condition	NOUN
issue-206	82	139	in	in	ADP
issue-206	82	140	the	the	DET
issue-206	82	141	analysed	analyse	VERB
issue-206	82	142	period	period	NOUN
issue-206	82	143	(	(	PUNCT
issue-206	82	144	positive	positive	ADJ
issue-206	82	145	or	or	CCONJ
issue-206	82	146	negative	negative	ADJ
issue-206	82	147	)	)	PUNCT
issue-206	82	148	,	,	PUNCT
issue-206	82	149	δ	δ	PROPN
issue-206	82	150	inta	inta	PROPN
issue-206	82	151	β4	β4	PROPN
issue-206	82	152	–	–	PUNCT
issue-206	82	153	deviation	deviation	NOUN
issue-206	82	154	from	from	ADP
issue-206	82	155	the	the	DET
issue-206	82	156	integral	integral	ADJ
issue-206	82	157	index	index	NOUN
issue-206	82	158	value	value	NOUN
issue-206	82	159	due	due	ADP
issue-206	82	160	to	to	ADP
issue-206	82	161	non	non	NOUN
issue-206	82	162	-	-	NOUN
issue-206	82	163	compliance	compliance	NOUN
issue-206	82	164	with	with	ADP
issue-206	82	165	safety	safety	NOUN
issue-206	82	166	and	and	CCONJ
issue-206	82	167	security	security	NOUN
issue-206	82	168	(	(	PUNCT
issue-206	82	169	positive	positive	ADJ
issue-206	82	170	or	or	CCONJ
issue-206	82	171	negative	negative	ADJ
issue-206	82	172	)	)	PUNCT
issue-206	82	173	,	,	PUNCT
issue-206	82	174	δ	δ	PROPN
issue-206	82	175	inta	inta	PROPN
issue-206	82	176	β5	β5	PROPN
issue-206	82	177	–	–	PUNCT
issue-206	82	178	deviation	deviation	NOUN
issue-206	82	179	from	from	ADP
issue-206	82	180	the	the	DET
issue-206	82	181	integral	integral	ADJ
issue-206	82	182	index	index	NOUN
issue-206	82	183	value	value	NOUN
issue-206	82	184	by	by	ADP
issue-206	82	185	reducing	reduce	VERB
issue-206	82	186	the	the	DET
issue-206	82	187	level	level	NOUN
issue-206	82	188	of	of	ADP
issue-206	82	189	professional	professional	ADJ
issue-206	82	190	qualifications	qualification	NOUN
issue-206	82	191	and	and	CCONJ
issue-206	82	192	competence	competence	NOUN
issue-206	82	193	(	(	PUNCT
issue-206	82	194	positive	positive	ADJ
issue-206	82	195	or	or	CCONJ
issue-206	82	196	negative	negative	ADJ
issue-206	82	197	)	)	PUNCT
issue-206	82	198	.	.	PUNCT
issue-206	83	1	deviations	deviation	NOUN
issue-206	83	2	from	from	ADP
issue-206	83	3	the	the	DET
issue-206	83	4	integral	integral	ADJ
issue-206	83	5	indicator	indicator	NOUN
issue-206	83	6	value	value	NOUN
issue-206	83	7	in	in	ADP
issue-206	83	8	the	the	DET
issue-206	83	9	reporting	reporting	NOUN
issue-206	83	10	period	period	NOUN
issue-206	83	11	due	due	ADP
issue-206	83	12	to	to	ADP
issue-206	83	13	variations	variation	NOUN
issue-206	83	14	in	in	ADP
issue-206	83	15	the	the	DET
issue-206	83	16	estimates	estimate	NOUN
issue-206	83	17	for	for	ADP
issue-206	83	18	the	the	DET
issue-206	83	19	components	component	NOUN
issue-206	83	20	of	of	ADP
issue-206	83	21	the	the	DET
issue-206	83	22	integral	integral	ADJ
issue-206	83	23	index	index	NOUN
issue-206	83	24	are	be	AUX
issue-206	83	25	calculated	calculate	VERB
issue-206	83	26	using	use	VERB
issue-206	83	27	the	the	DET
issue-206	83	28	formula	formula	NOUN
issue-206	83	29	:	:	PUNCT
issue-206	83	30	δ	δ	NOUN
issue-206	83	31	intaβj	intaβj	NOUN
issue-206	83	32	=	=	SYM
issue-206	83	33	(	(	PUNCT
issue-206	83	34	βj	βj	NUM
issue-206	83	35	aβj	aβj	NOUN
issue-206	83	36	p)/5	p)/5	PROPN
issue-206	83	37	,	,	PUNCT
issue-206	83	38	(	(	PUNCT
issue-206	83	39	3	3	X
issue-206	83	40	)	)	PUNCT
issue-206	83	41	where	where	SCONJ
issue-206	83	42	δ	δ	PROPN
issue-206	83	43	intaβj	intaβj	VERB
issue-206	83	44	–	–	PUNCT
issue-206	83	45	deviation	deviation	NOUN
issue-206	83	46	from	from	ADP
issue-206	83	47	the	the	DET
issue-206	83	48	integral	integral	ADJ
issue-206	83	49	index	index	NOUN
issue-206	83	50	value	value	NOUN
issue-206	83	51	by	by	ADP
issue-206	83	52	reducing	reduce	VERB
issue-206	83	53	/	/	SYM
issue-206	83	54	increasing	increase	VERB
issue-206	83	55	a	a	DET
issue-206	83	56	component	component	NOUN
issue-206	83	57	score	score	NOUN
issue-206	83	58	for	for	ADP
issue-206	83	59	the	the	DET
issue-206	83	60	integral	integral	ADJ
issue-206	83	61	index	index	NOUN
issue-206	83	62	,	,	PUNCT
issue-206	83	63	j	j	PROPN
issue-206	83	64	–	–	PUNCT
issue-206	83	65	thematic	thematic	ADJ
issue-206	83	66	unit	unit	NOUN
issue-206	83	67	integral	integral	ADJ
issue-206	83	68	index	index	NOUN
issue-206	83	69	(	(	PUNCT
issue-206	83	70	including	include	VERB
issue-206	83	71	5	5	NUM
issue-206	83	72	blocks	block	NOUN
issue-206	83	73	)	)	PUNCT
issue-206	83	74	,	,	PUNCT
issue-206	83	75	βj	βj	ADP
issue-206	83	76	a	a	DET
issue-206	83	77	–	–	PUNCT
issue-206	83	78	actual	actual	ADJ
issue-206	83	79	value	value	NOUN
issue-206	83	80	of	of	ADP
issue-206	83	81	scoring	score	VERB
issue-206	83	82	j	j	PROPN
issue-206	83	83	-	-	PUNCT
issue-206	83	84	th	th	VERB
issue-206	83	85	component	component	NOUN
issue-206	83	86	of	of	ADP
issue-206	83	87	the	the	DET
issue-206	83	88	integral	integral	ADJ
issue-206	83	89	index	index	NOUN
issue-206	83	90	,	,	PUNCT
issue-206	83	91	βj	βj	PRON
issue-206	83	92	p	p	NOUN
issue-206	83	93	–	–	PUNCT
issue-206	83	94	planned	plan	VERB
issue-206	83	95	importance	importance	NOUN
issue-206	83	96	of	of	ADP
issue-206	83	97	scoring	score	VERB
issue-206	83	98	the	the	DET
issue-206	83	99	j	j	PROPN
issue-206	83	100	-	-	PUNCT
issue-206	83	101	th	th	VERB
issue-206	83	102	component	component	NOUN
issue-206	83	103	of	of	ADP
issue-206	83	104	the	the	DET
issue-206	83	105	integral	integral	ADJ
issue-206	83	106	index	index	NOUN
issue-206	83	107	.	.	PUNCT
issue-206	84	1	the	the	DET
issue-206	84	2	results	result	NOUN
issue-206	84	3	of	of	ADP
issue-206	84	4	evaluation	evaluation	NOUN
issue-206	84	5	of	of	ADP
issue-206	84	6	deviations	deviation	NOUN
issue-206	84	7	from	from	ADP
issue-206	84	8	the	the	DET
issue-206	84	9	integral	integral	ADJ
issue-206	84	10	index	index	NOUN
issue-206	84	11	for	for	ADP
issue-206	84	12	companies	company	NOUN
issue-206	84	13	are	be	AUX
issue-206	84	14	in	in	ADP
issue-206	84	15	table	table	NOUN
issue-206	84	16	1	1	NUM
issue-206	84	17	.	.	PUNCT
issue-206	85	1	the	the	DET
issue-206	85	2	negative	negative	ADJ
issue-206	85	3	deviation	deviation	NOUN
issue-206	85	4	from	from	ADP
issue-206	85	5	the	the	DET
issue-206	85	6	integral	integral	ADJ
issue-206	85	7	index	index	NOUN
issue-206	85	8	shows	show	VERB
issue-206	85	9	the	the	DET
issue-206	85	10	fig	fig	NOUN
issue-206	85	11	.	.	PUNCT
issue-206	86	1	2	2	X
issue-206	86	2	.	.	X
issue-206	86	3	the	the	DET
issue-206	86	4	monitoring	monitoring	NOUN
issue-206	86	5	scheme	scheme	NOUN
issue-206	86	6	of	of	ADP
issue-206	86	7	customs	custom	NOUN
issue-206	86	8	requirements	requirement	NOUN
issue-206	86	9	for	for	ADP
issue-206	86	10	the	the	DET
issue-206	86	11	compliance	compliance	NOUN
issue-206	86	12	by	by	ADP
issue-206	86	13	int	int	NOUN
issue-206	86	14	index	index	NOUN
issue-206	86	15	source	source	NOUN
issue-206	86	16	:	:	PUNCT
issue-206	86	17	elaborated	elaborate	VERB
issue-206	86	18	by	by	ADP
issue-206	86	19	the	the	DET
issue-206	86	20	authors	author	NOUN
issue-206	86	21	step	step	VERB
issue-206	86	22	1	1	NUM
issue-206	86	23	.	.	PUNCT
issue-206	87	1	determination	determination	NOUN
issue-206	87	2	of	of	ADP
issue-206	87	3	the	the	DET
issue-206	87	4	minimum	minimum	ADJ
issue-206	87	5	value	value	NOUN
issue-206	87	6	int	int	NOUN
issue-206	87	7	step	step	NOUN
issue-206	87	8	3	3	NUM
issue-206	87	9	.	.	PUNCT
issue-206	87	10	identifying	identify	VERB
issue-206	87	11	deviations	deviation	NOUN
issue-206	87	12	from	from	ADP
issue-206	87	13	the	the	DET
issue-206	87	14	current	current	ADJ
issue-206	87	15	value	value	NOUN
issue-206	87	16	of	of	ADP
issue-206	87	17	the	the	DET
issue-206	87	18	minimum	minimum	ADJ
issue-206	87	19	value	value	NOUN
issue-206	87	20	int	int	NOUN
issue-206	87	21	step	step	NOUN
issue-206	87	22	4	4	NUM
issue-206	87	23	.	.	PUNCT
issue-206	87	24	develop	develop	VERB
issue-206	87	25	and	and	CCONJ
issue-206	87	26	implement	implement	VERB
issue-206	87	27	control	control	NOUN
issue-206	87	28	activities	activity	NOUN
issue-206	87	29	aimed	aim	VERB
issue-206	87	30	at	at	ADP
issue-206	87	31	eliminating	eliminate	VERB
issue-206	87	32	deviations	deviation	NOUN
issue-206	87	33	step	step	VERB
issue-206	87	34	6	6	NUM
issue-206	87	35	.	.	PUNCT
issue-206	88	1	calculation	calculation	NOUN
issue-206	88	2	of	of	ADP
issue-206	88	3	int	int	NOUN
issue-206	88	4	in	in	ADP
issue-206	88	5	the	the	DET
issue-206	88	6	next	next	ADJ
issue-206	88	7	period	period	NOUN
issue-206	88	8	negative	negative	ADJ
issue-206	88	9	deviations	deviation	NOUN
issue-206	88	10	positive	positive	ADJ
issue-206	88	11	deviations	deviation	NOUN
issue-206	88	12	step	step	VERB
issue-206	88	13	5	5	NUM
issue-206	88	14	.	.	PUNCT
issue-206	89	1	control	control	NOUN
issue-206	89	2	activities	activity	NOUN
issue-206	89	3	for	for	ADP
issue-206	89	4	preserving	preserve	VERB
issue-206	89	5	the	the	DET
issue-206	89	6	“	"	PUNCT
issue-206	89	7	authorized	authorize	VERB
issue-206	89	8	economic	economic	ADJ
issue-206	89	9	operator	operator	NOUN
issue-206	89	10	”	"	PUNCT
issue-206	89	11	status	status	NOUN
issue-206	89	12	step	step	NOUN
issue-206	89	13	2	2	NUM
issue-206	89	14	.	.	PUNCT
issue-206	90	1	the	the	DET
issue-206	90	2	calculation	calculation	NOUN
issue-206	90	3	of	of	ADP
issue-206	90	4	the	the	DET
issue-206	90	5	current	current	ADJ
issue-206	90	6	value	value	NOUN
issue-206	90	7	int	int	NOUN
issue-206	90	8	baltic	baltic	PROPN
issue-206	90	9	journal	journal	PROPN
issue-206	90	10	of	of	ADP
issue-206	90	11	economic	economic	ADJ
issue-206	90	12	studies	study	NOUN
issue-206	90	13	22	22	NUM
issue-206	90	14	vol	vol	NOUN
issue-206	90	15	.	.	PUNCT
issue-206	91	1	3	3	NUM
issue-206	91	2	,	,	PUNCT
issue-206	91	3	no	no	INTJ
issue-206	91	4	.	.	NOUN
issue-206	91	5	4	4	NUM
issue-206	91	6	,	,	PUNCT
issue-206	91	7	2017	2017	NUM
issue-206	91	8	risk	risk	NOUN
issue-206	91	9	of	of	ADP
issue-206	91	10	loss	loss	NOUN
issue-206	91	11	of	of	ADP
issue-206	91	12	the	the	DET
issue-206	91	13	“	"	PUNCT
issue-206	91	14	authorized	authorize	VERB
issue-206	91	15	economic	economic	ADJ
issue-206	91	16	operator	operator	NOUN
issue-206	91	17	”	"	PUNCT
issue-206	91	18	status	status	NOUN
issue-206	91	19	(	(	PUNCT
issue-206	91	20	if	if	SCONJ
issue-206	91	21	the	the	DET
issue-206	91	22	company	company	NOUN
issue-206	91	23	has	have	AUX
issue-206	91	24	already	already	ADV
issue-206	91	25	received	receive	VERB
issue-206	91	26	such	such	DET
issue-206	91	27	a	a	DET
issue-206	91	28	status	status	NOUN
issue-206	91	29	)	)	PUNCT
issue-206	91	30	or	or	CCONJ
issue-206	91	31	reducing	reduce	VERB
issue-206	91	32	the	the	DET
issue-206	91	33	likelihood	likelihood	NOUN
issue-206	91	34	of	of	ADP
issue-206	91	35	“	"	PUNCT
issue-206	91	36	authorized	authorize	VERB
issue-206	91	37	economic	economic	ADJ
issue-206	91	38	operator	operator	NOUN
issue-206	91	39	”	"	PUNCT
issue-206	91	40	status	status	NOUN
issue-206	91	41	(	(	PUNCT
issue-206	91	42	if	if	SCONJ
issue-206	91	43	an	an	DET
issue-206	91	44	enterprise	enterprise	NOUN
issue-206	91	45	expects	expect	VERB
issue-206	91	46	to	to	PART
issue-206	91	47	receive	receive	VERB
issue-206	91	48	such	such	ADJ
issue-206	91	49	status	status	NOUN
issue-206	91	50	)	)	PUNCT
issue-206	91	51	.	.	PUNCT
issue-206	92	1	a	a	DET
issue-206	92	2	positive	positive	ADJ
issue-206	92	3	deviation	deviation	NOUN
issue-206	92	4	from	from	ADP
issue-206	92	5	the	the	DET
issue-206	92	6	integral	integral	ADJ
issue-206	92	7	index	index	NOUN
issue-206	92	8	indicates	indicate	VERB
issue-206	92	9	the	the	DET
issue-206	92	10	degree	degree	NOUN
issue-206	92	11	of	of	ADP
issue-206	92	12	increase	increase	NOUN
issue-206	92	13	of	of	ADP
issue-206	92	14	compliance	compliance	NOUN
issue-206	92	15	with	with	ADP
issue-206	92	16	customs	custom	NOUN
issue-206	92	17	requirements	requirement	NOUN
issue-206	92	18	.	.	PUNCT
issue-206	93	1	the	the	DET
issue-206	93	2	detailed	detailed	ADJ
issue-206	93	3	analysis	analysis	NOUN
issue-206	93	4	of	of	ADP
issue-206	93	5	variations	variation	NOUN
issue-206	93	6	can	can	AUX
issue-206	93	7	provide	provide	VERB
issue-206	93	8	more	more	ADV
issue-206	93	9	relevant	relevant	ADJ
issue-206	93	10	information	information	NOUN
issue-206	93	11	to	to	PART
issue-206	93	12	manage	manage	VERB
issue-206	93	13	and	and	CCONJ
issue-206	93	14	control	control	VERB
issue-206	93	15	parameters	parameter	NOUN
issue-206	93	16	of	of	ADP
issue-206	93	17	compliance	compliance	NOUN
issue-206	93	18	standards	standard	NOUN
issue-206	93	19	.	.	PUNCT
issue-206	94	1	definition	definition	NOUN
issue-206	94	2	of	of	ADP
issue-206	94	3	deviations	deviation	NOUN
issue-206	94	4	from	from	ADP
issue-206	94	5	the	the	DET
issue-206	94	6	integral	integral	ADJ
issue-206	94	7	indicator	indicator	NOUN
issue-206	94	8	by	by	ADP
issue-206	94	9	components	component	NOUN
issue-206	94	10	allows	allow	VERB
issue-206	94	11	identifying	identify	VERB
issue-206	94	12	centres	centre	NOUN
issue-206	94	13	of	of	ADP
issue-206	94	14	responsibility	responsibility	NOUN
issue-206	94	15	and	and	CCONJ
issue-206	94	16	the	the	DET
issue-206	94	17	reasons	reason	NOUN
issue-206	94	18	for	for	ADP
issue-206	94	19	non	non	ADJ
issue-206	94	20	-	-	NOUN
issue-206	94	21	compliance	compliance	NOUN
issue-206	94	22	with	with	ADP
issue-206	94	23	customs	custom	NOUN
issue-206	94	24	diagnostics	diagnostic	NOUN
issue-206	94	25	.	.	PUNCT
issue-206	95	1	evaluation	evaluation	NOUN
issue-206	95	2	results	result	NOUN
issue-206	95	3	for	for	ADP
issue-206	95	4	the	the	DET
issue-206	95	5	deviation	deviation	NOUN
issue-206	95	6	units	unit	NOUN
issue-206	95	7	allow	allow	VERB
issue-206	95	8	determining	determine	VERB
issue-206	95	9	the	the	DET
issue-206	95	10	aspects	aspect	NOUN
issue-206	95	11	of	of	ADP
issue-206	95	12	a	a	DET
issue-206	95	13	company	company	NOUN
issue-206	95	14	,	,	PUNCT
issue-206	95	15	which	which	PRON
issue-206	95	16	did	do	AUX
issue-206	95	17	not	not	PART
issue-206	95	18	meet	meet	VERB
issue-206	95	19	customs	customs	NOUN
issue-206	95	20	standards	standard	NOUN
issue-206	95	21	for	for	ADP
issue-206	95	22	the	the	DET
issue-206	95	23	current	current	ADJ
issue-206	95	24	period	period	NOUN
issue-206	95	25	and	and	CCONJ
issue-206	95	26	a	a	DET
issue-206	95	27	responsible	responsible	ADJ
issue-206	95	28	person	person	NOUN
issue-206	95	29	who	who	PRON
issue-206	95	30	did	do	AUX
issue-206	95	31	not	not	PART
issue-206	95	32	provide	provide	VERB
issue-206	95	33	the	the	DET
issue-206	95	34	requirements	requirement	NOUN
issue-206	95	35	of	of	ADP
issue-206	95	36	customs	custom	NOUN
issue-206	95	37	standards	standard	NOUN
issue-206	95	38	.	.	PUNCT
issue-206	96	1	this	this	PRON
issue-206	96	2	is	be	AUX
issue-206	96	3	the	the	DET
issue-206	96	4	risk	risk	NOUN
issue-206	96	5	of	of	ADP
issue-206	96	6	loss	loss	NOUN
issue-206	96	7	(	(	PUNCT
issue-206	96	8	non	non	ADJ
issue-206	96	9	-	-	NOUN
issue-206	96	10	receipt	receipt	NOUN
issue-206	96	11	)	)	PUNCT
issue-206	96	12	of	of	ADP
issue-206	96	13	the	the	DET
issue-206	96	14	“	"	PUNCT
issue-206	96	15	authorized	authorize	VERB
issue-206	96	16	economic	economic	ADJ
issue-206	96	17	operator	operator	NOUN
issue-206	96	18	”	"	PUNCT
issue-206	96	19	status	status	NOUN
issue-206	96	20	.	.	PUNCT
issue-206	97	1	total	total	ADJ
issue-206	97	2	negative	negative	ADJ
issue-206	97	3	deviations	deviation	NOUN
issue-206	97	4	by	by	ADP
issue-206	97	5	factors	factor	NOUN
issue-206	97	6	of	of	ADP
issue-206	97	7	influence	influence	NOUN
issue-206	97	8	on	on	ADP
issue-206	97	9	int	int	NOUN
issue-206	97	10	determine	determine	VERB
issue-206	97	11	the	the	DET
issue-206	97	12	degree	degree	NOUN
issue-206	97	13	of	of	ADP
issue-206	97	14	loss	loss	NOUN
issue-206	97	15	of	of	ADP
issue-206	97	16	quality	quality	NOUN
issue-206	97	17	characteristics	characteristic	NOUN
issue-206	97	18	of	of	ADP
issue-206	97	19	a	a	DET
issue-206	97	20	company	company	NOUN
issue-206	97	21	in	in	ADP
issue-206	97	22	the	the	DET
issue-206	97	23	current	current	ADJ
issue-206	97	24	period	period	NOUN
issue-206	97	25	compared	compare	VERB
issue-206	97	26	with	with	ADP
issue-206	97	27	the	the	DET
issue-206	97	28	basic	basic	ADJ
issue-206	97	29	one	one	NOUN
issue-206	97	30	,	,	PUNCT
issue-206	97	31	which	which	PRON
issue-206	97	32	allows	allow	VERB
issue-206	97	33	determining	determine	VERB
issue-206	97	34	int	int	NOUN
issue-206	97	35	value	value	NOUN
issue-206	97	36	a	a	DET
issue-206	97	37	company	company	NOUN
issue-206	97	38	could	could	AUX
issue-206	97	39	reach	reach	VERB
issue-206	97	40	by	by	ADP
issue-206	97	41	means	mean	NOUN
issue-206	97	42	of	of	ADP
issue-206	97	43	maintaining	maintain	VERB
issue-206	97	44	quality	quality	NOUN
issue-206	97	45	characteristics	characteristic	NOUN
issue-206	97	46	at	at	ADP
issue-206	97	47	the	the	DET
issue-206	97	48	achieved	achieve	VERB
issue-206	97	49	level	level	NOUN
issue-206	97	50	.	.	PUNCT
issue-206	98	1	the	the	DET
issue-206	98	2	indicator	indicator	NOUN
issue-206	98	3	of	of	ADP
issue-206	98	4	relative	relative	ADJ
issue-206	98	5	potential	potential	ADJ
issue-206	98	6	rating	rating	NOUN
issue-206	98	7	determines	determine	VERB
issue-206	98	8	the	the	DET
issue-206	98	9	percentage	percentage	NOUN
issue-206	98	10	increase	increase	NOUN
issue-206	98	11	in	in	ADP
issue-206	98	12	the	the	DET
issue-206	98	13	rating	rating	NOUN
issue-206	98	14	of	of	ADP
issue-206	98	15	an	an	DET
issue-206	98	16	enterprise	enterprise	NOUN
issue-206	98	17	’s	’s	PART
issue-206	98	18	“	"	PUNCT
issue-206	98	19	authorized	authorize	VERB
issue-206	98	20	economic	economic	ADJ
issue-206	98	21	operator	operator	NOUN
issue-206	98	22	”	"	PUNCT
issue-206	98	23	status	status	NOUN
issue-206	98	24	subject	subject	ADJ
issue-206	98	25	to	to	ADP
issue-206	98	26	elimination	elimination	NOUN
issue-206	98	27	of	of	ADP
issue-206	98	28	negative	negative	ADJ
issue-206	98	29	factors	factor	NOUN
issue-206	98	30	and	and	CCONJ
issue-206	98	31	support	support	NOUN
issue-206	98	32	of	of	ADP
issue-206	98	33	quality	quality	NOUN
issue-206	98	34	characteristics	characteristic	NOUN
issue-206	98	35	at	at	ADP
issue-206	98	36	the	the	DET
issue-206	98	37	achieved	achieve	VERB
issue-206	98	38	level	level	NOUN
issue-206	98	39	.	.	PUNCT
issue-206	99	1	for	for	ADP
issue-206	99	2	example	example	NOUN
issue-206	99	3	,	,	PUNCT
issue-206	99	4	for	for	ADP
issue-206	99	5	pjsc	pjsc	NOUN
issue-206	99	6	“	"	PUNCT
issue-206	99	7	dnipropetrovsk	dnipropetrovsk	NOUN
issue-206	99	8	railway	railway	NOUN
issue-206	99	9	switch	switch	NOUN
issue-206	99	10	plant	plant	NOUN
issue-206	99	11	”	"	PUNCT
issue-206	99	12	int2015	int2015	NOUN
issue-206	99	13	,	,	PUNCT
issue-206	99	14	it	it	PRON
issue-206	99	15	was	be	AUX
issue-206	99	16	2.558	2.558	NUM
issue-206	99	17	points	point	NOUN
issue-206	99	18	due	due	ADP
issue-206	99	19	to	to	ADP
issue-206	99	20	training	training	NOUN
issue-206	99	21	and	and	CCONJ
issue-206	99	22	professional	professional	ADJ
issue-206	99	23	competence	competence	NOUN
issue-206	99	24	of	of	ADP
issue-206	99	25	staff	staff	NOUN
issue-206	99	26	(	(	PUNCT
issue-206	99	27	unit	unit	NOUN
issue-206	99	28	5	5	NUM
issue-206	99	29	)	)	PUNCT
issue-206	99	30	.	.	PUNCT
issue-206	100	1	but	but	CCONJ
issue-206	100	2	the	the	DET
issue-206	100	3	level	level	NOUN
issue-206	100	4	of	of	ADP
issue-206	100	5	solvency	solvency	NOUN
issue-206	100	6	decreased	decrease	VERB
issue-206	100	7	,	,	PUNCT
issue-206	100	8	which	which	PRON
issue-206	100	9	negatively	negatively	ADV
issue-206	100	10	affected	affect	VERB
issue-206	100	11	the	the	DET
issue-206	100	12	overall	overall	ADJ
issue-206	100	13	integral	integral	ADJ
issue-206	100	14	index	index	NOUN
issue-206	100	15	.	.	PUNCT
issue-206	101	1	if	if	SCONJ
issue-206	101	2	the	the	DET
issue-206	101	3	management	management	NOUN
issue-206	101	4	of	of	ADP
issue-206	101	5	this	this	DET
issue-206	101	6	company	company	NOUN
issue-206	101	7	improves	improve	VERB
issue-206	101	8	the	the	DET
issue-206	101	9	ability	ability	NOUN
issue-206	101	10	to	to	PART
issue-206	101	11	pay	pay	VERB
issue-206	101	12	and	and	CCONJ
issue-206	101	13	its	its	PRON
issue-206	101	14	financial	financial	ADJ
issue-206	101	15	position	position	NOUN
issue-206	101	16	,	,	PUNCT
issue-206	101	17	the	the	DET
issue-206	101	18	rating	rating	NOUN
issue-206	101	19	of	of	ADP
issue-206	101	20	the	the	DET
issue-206	101	21	company	company	NOUN
issue-206	101	22	will	will	AUX
issue-206	101	23	increase	increase	VERB
issue-206	101	24	by	by	ADP
issue-206	101	25	3.1	3.1	NUM
issue-206	101	26	%	%	NOUN
issue-206	101	27	from	from	ADP
issue-206	101	28	the	the	DET
issue-206	101	29	already	already	ADV
issue-206	101	30	achieved	achieve	VERB
issue-206	101	31	level	level	NOUN
issue-206	101	32	.	.	PUNCT
issue-206	102	1	a	a	DET
issue-206	102	2	person	person	NOUN
issue-206	102	3	who	who	PRON
issue-206	102	4	can	can	AUX
issue-206	102	5	influence	influence	VERB
issue-206	102	6	the	the	DET
issue-206	102	7	level	level	NOUN
issue-206	102	8	of	of	ADP
issue-206	102	9	solvency	solvency	NOUN
issue-206	102	10	and	and	CCONJ
issue-206	102	11	ensure	ensure	VERB
issue-206	102	12	the	the	DET
issue-206	102	13	improvement	improvement	NOUN
issue-206	102	14	of	of	ADP
issue-206	102	15	the	the	DET
issue-206	102	16	performance	performance	NOUN
issue-206	102	17	is	be	AUX
issue-206	102	18	cfo	cfo	NOUN
issue-206	102	19	(	(	PUNCT
issue-206	102	20	a	a	DET
issue-206	102	21	financial	financial	ADJ
issue-206	102	22	manager	manager	NOUN
issue-206	102	23	)	)	PUNCT
issue-206	102	24	.	.	PUNCT
issue-206	103	1	in	in	ADP
issue-206	103	2	lc	lc	PROPN
issue-206	103	3	“	"	PUNCT
issue-206	103	4	kompresormash	kompresormash	NOUN
issue-206	103	5	”	"	PUNCT
issue-206	103	6	the	the	DET
issue-206	103	7	integral	integral	ADJ
issue-206	103	8	index	index	NOUN
issue-206	103	9	int2015	int2015	NOUN
issue-206	103	10	increased	increase	VERB
issue-206	103	11	by	by	ADP
issue-206	103	12	0.386	0.386	NUM
issue-206	103	13	and	and	CCONJ
issue-206	103	14	2.22	2.22	NUM
issue-206	103	15	points	point	NOUN
issue-206	103	16	.	.	PUNCT
issue-206	104	1	the	the	DET
issue-206	104	2	evaluation	evaluation	NOUN
issue-206	104	3	of	of	ADP
issue-206	104	4	deviations	deviation	NOUN
issue-206	104	5	shows	show	VERB
issue-206	104	6	that	that	SCONJ
issue-206	104	7	there	there	PRON
issue-206	104	8	were	be	VERB
issue-206	104	9	no	no	DET
issue-206	104	10	negative	negative	ADJ
issue-206	104	11	impacts	impact	NOUN
issue-206	104	12	on	on	ADP
issue-206	104	13	the	the	DET
issue-206	104	14	integrated	integrate	VERB
issue-206	104	15	assessment	assessment	NOUN
issue-206	104	16	indicator	indicator	NOUN
issue-206	104	17	in	in	ADP
issue-206	104	18	2015	2015	NUM
issue-206	104	19	and	and	CCONJ
issue-206	104	20	,	,	PUNCT
issue-206	104	21	therefore	therefore	ADV
issue-206	104	22	,	,	PUNCT
issue-206	104	23	it	it	PRON
issue-206	104	24	continues	continue	VERB
issue-206	104	25	applying	apply	VERB
issue-206	104	26	sufficient	sufficient	ADJ
issue-206	104	27	management	management	NOUN
issue-206	104	28	procedures	procedure	NOUN
issue-206	104	29	to	to	PART
issue-206	104	30	support	support	VERB
issue-206	104	31	the	the	DET
issue-206	104	32	achieved	achieve	VERB
issue-206	104	33	quality	quality	NOUN
issue-206	104	34	characteristics	characteristic	NOUN
issue-206	104	35	of	of	ADP
issue-206	104	36	the	the	DET
issue-206	104	37	company	company	NOUN
issue-206	104	38	.	.	PUNCT
issue-206	105	1	companies	company	NOUN
issue-206	105	2	will	will	AUX
issue-206	105	3	be	be	AUX
issue-206	105	4	able	able	ADJ
issue-206	105	5	to	to	PART
issue-206	105	6	achieve	achieve	VERB
issue-206	105	7	an	an	DET
issue-206	105	8	increase	increase	NOUN
issue-206	105	9	in	in	ADP
issue-206	105	10	ranking	rank	VERB
issue-206	105	11	the	the	DET
issue-206	105	12	“	"	PUNCT
issue-206	105	13	authorized	authorize	VERB
issue-206	105	14	economic	economic	ADJ
issue-206	105	15	operator	operator	NOUN
issue-206	105	16	”	"	PUNCT
issue-206	105	17	status	status	NOUN
issue-206	105	18	by	by	ADP
issue-206	105	19	taking	take	VERB
issue-206	105	20	additional	additional	ADJ
issue-206	105	21	measures	measure	NOUN
issue-206	105	22	aimed	aim	VERB
issue-206	105	23	at	at	ADP
issue-206	105	24	increasing	increase	VERB
issue-206	105	25	the	the	DET
issue-206	105	26	level	level	NOUN
issue-206	105	27	of	of	ADP
issue-206	105	28	compliance	compliance	NOUN
issue-206	105	29	by	by	ADP
issue-206	105	30	the	the	DET
issue-206	105	31	rating	rating	NOUN
issue-206	105	32	units	unit	NOUN
issue-206	105	33	.	.	PUNCT
issue-206	106	1	4	4	X
issue-206	106	2	.	.	X
issue-206	106	3	conclusions	conclusion	NOUN
issue-206	106	4	the	the	DET
issue-206	106	5	monitoring	monitoring	NOUN
issue-206	106	6	of	of	ADP
issue-206	106	7	compliance	compliance	NOUN
issue-206	106	8	with	with	ADP
issue-206	106	9	customs	custom	NOUN
issue-206	106	10	diagnostics	diagnostic	NOUN
issue-206	106	11	should	should	AUX
issue-206	106	12	be	be	AUX
issue-206	106	13	aimed	aim	VERB
issue-206	106	14	at	at	ADP
issue-206	106	15	determining	determine	VERB
issue-206	106	16	the	the	DET
issue-206	106	17	degree	degree	NOUN
issue-206	106	18	of	of	ADP
issue-206	106	19	deviation	deviation	NOUN
issue-206	106	20	from	from	ADP
issue-206	106	21	the	the	DET
issue-206	106	22	requirements	requirement	NOUN
issue-206	106	23	(	(	PUNCT
issue-206	106	24	degree	degree	NOUN
issue-206	106	25	of	of	ADP
issue-206	106	26	noncompliance	noncompliance	NOUN
issue-206	106	27	with	with	ADP
issue-206	106	28	customs	custom	NOUN
issue-206	106	29	diagnostics	diagnostic	NOUN
issue-206	106	30	)	)	PUNCT
issue-206	106	31	,	,	PUNCT
issue-206	106	32	identification	identification	NOUN
issue-206	106	33	of	of	ADP
issue-206	106	34	responsibilities	responsibility	NOUN
issue-206	106	35	(	(	PUNCT
issue-206	106	36	particular	particular	ADJ
issue-206	106	37	individual	individual	ADJ
issue-206	106	38	decision	decision	NOUN
issue-206	106	39	maker	maker	NOUN
issue-206	106	40	)	)	PUNCT
issue-206	106	41	and	and	CCONJ
issue-206	106	42	development	development	NOUN
issue-206	106	43	and	and	CCONJ
issue-206	106	44	implementation	implementation	NOUN
issue-206	106	45	of	of	ADP
issue-206	106	46	administrative	administrative	ADJ
issue-206	106	47	influence	influence	NOUN
issue-206	106	48	on	on	ADP
issue-206	106	49	the	the	DET
issue-206	106	50	system	system	NOUN
issue-206	106	51	of	of	ADP
issue-206	106	52	foreign	foreign	ADJ
issue-206	106	53	economic	economic	ADJ
issue-206	106	54	activities	activity	NOUN
issue-206	106	55	to	to	PART
issue-206	106	56	address	address	VERB
issue-206	106	57	deficiencies	deficiency	NOUN
issue-206	106	58	of	of	ADP
issue-206	106	59	the	the	DET
issue-206	106	60	system	system	NOUN
issue-206	106	61	.	.	PUNCT
issue-206	107	1	the	the	DET
issue-206	107	2	result	result	NOUN
issue-206	107	3	of	of	ADP
issue-206	107	4	control	control	NOUN
issue-206	107	5	is	be	AUX
issue-206	107	6	to	to	PART
issue-206	107	7	perform	perform	VERB
issue-206	107	8	a	a	DET
issue-206	107	9	steady	steady	ADJ
issue-206	107	10	increase	increase	NOUN
issue-206	107	11	in	in	ADP
issue-206	107	12	the	the	DET
issue-206	107	13	integral	integral	ADJ
issue-206	107	14	index	index	NOUN
issue-206	107	15	of	of	ADP
issue-206	107	16	customs	custom	NOUN
issue-206	107	17	diagnostics	diagnostic	NOUN
issue-206	107	18	or	or	CCONJ
issue-206	107	19	stable	stable	ADJ
issue-206	107	20	maintenance	maintenance	NOUN
issue-206	107	21	of	of	ADP
issue-206	107	22	the	the	DET
issue-206	107	23	already	already	ADV
issue-206	107	24	achieved	achieve	VERB
issue-206	107	25	indicator	indicator	NOUN
issue-206	107	26	that	that	PRON
issue-206	107	27	will	will	AUX
issue-206	107	28	allow	allow	VERB
issue-206	107	29	the	the	DET
issue-206	107	30	company	company	NOUN
issue-206	107	31	to	to	PART
issue-206	107	32	maintain	maintain	VERB
issue-206	107	33	the	the	DET
issue-206	107	34	“	"	PUNCT
issue-206	107	35	authorized	authorize	VERB
issue-206	107	36	economic	economic	ADJ
issue-206	107	37	operator	operator	NOUN
issue-206	107	38	”	"	PUNCT
issue-206	107	39	status	status	NOUN
issue-206	107	40	and	and	CCONJ
issue-206	107	41	perform	perform	VERB
issue-206	107	42	a	a	DET
issue-206	107	43	foreign	foreign	ADJ
issue-206	107	44	table	table	NOUN
issue-206	107	45	1	1	NUM
issue-206	107	46	the	the	DET
issue-206	107	47	results	result	NOUN
issue-206	107	48	of	of	ADP
issue-206	107	49	evaluation	evaluation	NOUN
issue-206	107	50	of	of	ADP
issue-206	107	51	deviations	deviation	NOUN
issue-206	107	52	from	from	ADP
issue-206	107	53	the	the	DET
issue-206	107	54	integral	integral	ADJ
issue-206	107	55	index	index	NOUN
issue-206	107	56	for	for	ADP
issue-206	107	57	companies	company	NOUN
issue-206	107	58	indicators	indicator	NOUN
issue-206	107	59	public	public	ADJ
issue-206	107	60	jointstock	jointstock	NOUN
issue-206	107	61	company	company	NOUN
issue-206	107	62	“	"	PUNCT
issue-206	107	63	dnipropetrovsky	dnipropetrovsky	PROPN
issue-206	107	64	strilotchny	strilotchny	NOUN
issue-206	107	65	zavod	zavod	PROPN
issue-206	107	66	”	"	PUNCT
issue-206	107	67	limited	limited	ADJ
issue-206	107	68	company	company	NOUN
issue-206	107	69	“	"	PUNCT
issue-206	107	70	compressormash	compressormash	NOUN
issue-206	107	71	”	"	PUNCT
issue-206	107	72	public	public	ADJ
issue-206	107	73	joint	joint	ADJ
issue-206	107	74	-	-	PUNCT
issue-206	107	75	stock	stock	NOUN
issue-206	107	76	company	company	NOUN
issue-206	107	77	“	"	PUNCT
issue-206	107	78	poltava	poltava	PROPN
issue-206	107	79	turbomechanical	turbomechanical	ADJ
issue-206	107	80	plant	plant	NOUN
issue-206	107	81	”	"	PUNCT
issue-206	107	82	2013	2013	NUM
issue-206	107	83	2014	2014	NUM
issue-206	107	84	2015	2015	NUM
issue-206	107	85	2013	2013	NUM
issue-206	107	86	2014	2014	NUM
issue-206	107	87	2015	2015	NUM
issue-206	107	88	2013	2013	NUM
issue-206	107	89	2014	2014	NUM
issue-206	107	90	2015	2015	NUM
issue-206	107	91	int	int	NOUN
issue-206	107	92	2,36	2,36	NUM
issue-206	107	93	2,438	2,438	NUM
issue-206	107	94	2,558	2,558	NUM
issue-206	107	95	1,862	1,862	NUM
issue-206	107	96	1,834	1,834	NUM
issue-206	107	97	2,22	2,22	NUM
issue-206	107	98	2,08	2,08	NUM
issue-206	107	99	2,192	2,192	NUM
issue-206	107	100	2,34	2,34	NUM
issue-206	107	101	deviations	deviation	NOUN
issue-206	107	102	:	:	PUNCT
issue-206	107	103	2014/2013	2014/2013	NUM
issue-206	107	104	2015/2014	2015/2014	NUM
issue-206	107	105	2014/2013	2014/2013	NUM
issue-206	107	106	2015/2014	2015/2014	NUM
issue-206	107	107	2014/2013	2014/2013	NUM
issue-206	107	108	2015/2014	2015/2014	NUM
issue-206	108	1	δ	δ	PROPN
issue-206	108	2	inta	inta	PROPN
issue-206	108	3	β1	β1	PROPN
issue-206	108	4	-0,050	-0,050	VERB
issue-206	108	5	0	0	NUM
issue-206	109	1	-0,050	-0,050	NUM
issue-206	109	2	0,100	0,100	NUM
issue-206	109	3	-0,100	-0,100	PROPN
issue-206	109	4	0,050	0,050	NUM
issue-206	110	1	δ	δ	PROPN
issue-206	110	2	inta	inta	PROPN
issue-206	110	3	β2	β2	PROPN
issue-206	110	4	0,028	0,028	PROPN
issue-206	110	5	0	0	SYM
issue-206	110	6	-0,058	-0,058	NUM
issue-206	110	7	0,086	0,086	NUM
issue-206	110	8	-0,030	-0,030	NUM
issue-206	110	9	0,058	0,058	NUM
issue-206	110	10	δ	δ	PROPN
issue-206	110	11	inta	inta	PROPN
issue-206	110	12	β3	β3	PROPN
issue-206	110	13	-0,020	-0,020	X
issue-206	110	14	-0,080	-0,080	ADJ
issue-206	110	15	0	0	SYM
issue-206	110	16	0	0	NUM
issue-206	110	17	-0,080	-0,080	NOUN
issue-206	110	18	0,160	0,160	NUM
issue-206	110	19	δ	δ	PROPN
issue-206	110	20	inta	inta	PROPN
issue-206	110	21	β4	β4	PROPN
issue-206	111	1	0,120	0,120	NOUN
issue-206	111	2	0	0	NUM
issue-206	111	3	0,080	0,080	NUM
issue-206	111	4	0	0	NUM
issue-206	111	5	0,120	0,120	NUM
issue-206	111	6	0,080	0,080	NUM
issue-206	111	7	δ	δ	PROPN
issue-206	111	8	inta	inta	PROPN
issue-206	111	9	β5	β5	PROPN
issue-206	111	10	0	0	NUM
issue-206	111	11	0,200	0,200	NUM
issue-206	111	12	0	0	NUM
issue-206	111	13	0,200	0,200	NUM
issue-206	111	14	0,200	0,200	NUM
issue-206	111	15	-0,200	-0,200	PROPN
issue-206	111	16	δ	δ	PROPN
issue-206	111	17	inta	inta	PROPN
issue-206	111	18	0,078	0,078	NUM
issue-206	111	19	0,120	0,120	NUM
issue-206	111	20	-0,028	-0,028	ADP
issue-206	111	21	0,386	0,386	NUM
issue-206	111	22	0,110	0,110	NUM
issue-206	111	23	0,148	0,148	NUM
issue-206	111	24	∑	∑	ADV
issue-206	111	25	negative	negative	ADJ
issue-206	111	26	deviations	deviation	NOUN
issue-206	111	27	–	–	PUNCT
issue-206	111	28	risks	risk	NOUN
issue-206	111	29	of	of	ADP
issue-206	111	30	losing	lose	VERB
issue-206	111	31	the	the	DET
issue-206	111	32	“	"	PUNCT
issue-206	111	33	authorized	authorize	VERB
issue-206	111	34	economic	economic	ADJ
issue-206	111	35	operator	operator	NOUN
issue-206	111	36	”	"	PUNCT
issue-206	111	37	status	status	NOUN
issue-206	111	38	-0,070	-0,070	NOUN
issue-206	111	39	-0,080	-0,080	PROPN
issue-206	111	40	-0,108	-0,108	SYM
issue-206	111	41	0	0	NUM
issue-206	111	42	-0,210	-0,210	NOUN
issue-206	111	43	-0,200	-0,200	PROPN
issue-206	111	44	int	int	NOUN
issue-206	111	45	without	without	ADP
issue-206	111	46	negative	negative	ADJ
issue-206	111	47	deviations	deviation	NOUN
issue-206	111	48	2014	2014	NUM
issue-206	111	49	2015	2015	NUM
issue-206	111	50	2014	2014	NUM
issue-206	111	51	2015	2015	NUM
issue-206	111	52	2014	2014	NUM
issue-206	111	53	2015	2015	NUM
issue-206	111	54	2,508	2,508	NUM
issue-206	111	55	2,638	2,638	NUM
issue-206	111	56	1,942	1,942	NUM
issue-206	111	57	2,220	2,220	NUM
issue-206	111	58	2,402	2,402	NUM
issue-206	111	59	2,540	2,540	NUM
issue-206	111	60	relative	relative	ADJ
issue-206	111	61	potential	potential	NOUN
issue-206	111	62	of	of	ADP
issue-206	111	63	rating	rating	NOUN
issue-206	111	64	2,9	2,9	NUM
issue-206	111	65	%	%	NOUN
issue-206	111	66	3,1	3,1	NUM
issue-206	111	67	%	%	NOUN
issue-206	111	68	5,9	5,9	NUM
issue-206	111	69	%	%	NOUN
issue-206	111	70	0	0	NUM
issue-206	111	71	9,6	9,6	NUM
issue-206	111	72	%	%	NOUN
issue-206	111	73	8,6	8,6	NUM
issue-206	111	74	%	%	NOUN
issue-206	111	75	the	the	DET
issue-206	111	76	relative	relative	ADJ
issue-206	111	77	index	index	NOUN
issue-206	111	78	of	of	ADP
issue-206	111	79	lost	lose	VERB
issue-206	111	80	ranking	rank	VERB
issue-206	111	81	18,7	18,7	NUM
issue-206	111	82	%	%	NOUN
issue-206	111	83	14,7	14,7	NUM
issue-206	111	84	%	%	NOUN
issue-206	111	85	38,9	38,9	NUM
issue-206	111	86	%	%	NOUN
issue-206	111	87	26	26	NUM
issue-206	111	88	%	%	NOUN
issue-206	111	89	26,9	26,9	NUM
issue-206	111	90	%	%	NOUN
issue-206	111	91	22	22	NUM
issue-206	111	92	%	%	NOUN
issue-206	111	93	source	source	NOUN
issue-206	111	94	:	:	PUNCT
issue-206	111	95	calculated	calculate	VERB
issue-206	111	96	by	by	ADP
issue-206	111	97	the	the	DET
issue-206	111	98	authors	author	NOUN
issue-206	111	99	based	base	VERB
issue-206	111	100	on	on	ADP
issue-206	111	101	the	the	DET
issue-206	111	102	annual	annual	ADJ
issue-206	111	103	reports	report	NOUN
issue-206	111	104	of	of	ADP
issue-206	111	105	enterprises	enterprise	NOUN
issue-206	111	106	baltic	baltic	ADJ
issue-206	111	107	journal	journal	PROPN
issue-206	111	108	of	of	ADP
issue-206	111	109	economic	economic	ADJ
issue-206	111	110	studies	study	NOUN
issue-206	111	111	23	23	NUM
issue-206	111	112	vol	vol	NOUN
issue-206	111	113	.	.	PUNCT
issue-206	112	1	3	3	NUM
issue-206	112	2	,	,	PUNCT
issue-206	112	3	no	no	INTJ
issue-206	112	4	.	.	NOUN
issue-206	112	5	4	4	NUM
issue-206	112	6	,	,	PUNCT
issue-206	112	7	2017	2017	NUM
issue-206	112	8	economic	economic	ADJ
issue-206	112	9	activity	activity	NOUN
issue-206	112	10	with	with	ADP
issue-206	112	11	simplified	simplified	ADJ
issue-206	112	12	procedures	procedure	NOUN
issue-206	112	13	.	.	PUNCT
issue-206	113	1	evaluation	evaluation	NOUN
issue-206	113	2	results	result	NOUN
issue-206	113	3	for	for	ADP
issue-206	113	4	the	the	DET
issue-206	113	5	deviation	deviation	NOUN
issue-206	113	6	units	unit	NOUN
issue-206	113	7	will	will	AUX
issue-206	113	8	allow	allow	VERB
issue-206	113	9	the	the	DET
issue-206	113	10	integral	integral	ADJ
issue-206	113	11	index	index	NOUN
issue-206	113	12	to	to	PART
issue-206	113	13	determine	determine	VERB
issue-206	113	14	compliance	compliance	NOUN
issue-206	113	15	aspect	aspect	NOUN
issue-206	113	16	of	of	ADP
issue-206	113	17	the	the	DET
issue-206	113	18	company	company	NOUN
issue-206	113	19	,	,	PUNCT
issue-206	113	20	which	which	PRON
issue-206	113	21	did	do	AUX
issue-206	113	22	not	not	PART
issue-206	113	23	meet	meet	VERB
issue-206	113	24	customs	customs	NOUN
issue-206	113	25	standards	standard	NOUN
issue-206	113	26	for	for	ADP
issue-206	113	27	the	the	DET
issue-206	113	28	current	current	ADJ
issue-206	113	29	period	period	NOUN
issue-206	113	30	,	,	PUNCT
issue-206	113	31	and	and	CCONJ
issue-206	113	32	a	a	DET
issue-206	113	33	responsible	responsible	ADJ
issue-206	113	34	person	person	NOUN
issue-206	113	35	who	who	PRON
issue-206	113	36	did	do	AUX
issue-206	113	37	not	not	PART
issue-206	113	38	provide	provide	VERB
issue-206	113	39	the	the	DET
issue-206	113	40	requirements	requirement	NOUN
issue-206	113	41	of	of	ADP
issue-206	113	42	customs	custom	NOUN
issue-206	113	43	standards	standard	NOUN
issue-206	113	44	,	,	PUNCT
issue-206	113	45	which	which	PRON
issue-206	113	46	created	create	VERB
issue-206	113	47	the	the	DET
issue-206	113	48	risk	risk	NOUN
issue-206	113	49	of	of	ADP
issue-206	113	50	loss	loss	NOUN
issue-206	113	51	(	(	PUNCT
issue-206	113	52	non	non	ADJ
issue-206	113	53	-	-	NOUN
issue-206	113	54	receipt	receipt	NOUN
issue-206	113	55	)	)	PUNCT
issue-206	113	56	of	of	ADP
issue-206	113	57	the	the	DET
issue-206	113	58	“	"	PUNCT
issue-206	113	59	authorized	authorize	VERB
issue-206	113	60	economic	economic	ADJ
issue-206	113	61	operator	operator	NOUN
issue-206	113	62	”	"	PUNCT
issue-206	113	63	status	status	NOUN
issue-206	113	64	.	.	PUNCT
issue-206	114	1	references	reference	NOUN
issue-206	114	2	:	:	PUNCT
issue-206	114	3	tereschenko	tereschenko	NOUN
issue-206	114	4	,	,	PUNCT
issue-206	114	5	s.	s.	PROPN
issue-206	114	6	,	,	PUNCT
issue-206	114	7	symonova	symonova	PROPN
issue-206	114	8	,	,	PUNCT
issue-206	114	9	h.	h.	PROPN
issue-206	114	10	,	,	PUNCT
issue-206	114	11	&	&	CCONJ
issue-206	114	12	khablo	khablo	PROPN
issue-206	114	13	h.	h.	PROPN
issue-206	114	14	(	(	PUNCT
issue-206	114	15	2010	2010	NUM
issue-206	114	16	)	)	PUNCT
issue-206	114	17	.	.	PUNCT
issue-206	115	1	international	international	ADJ
issue-206	115	2	standards	standard	NOUN
issue-206	115	3	regarding	regard	VERB
issue-206	115	4	the	the	DET
issue-206	115	5	status	status	NOUN
issue-206	115	6	of	of	ADP
issue-206	115	7	authorized	authorize	VERB
issue-206	115	8	economic	economic	ADJ
issue-206	115	9	operator	operator	NOUN
issue-206	115	10	.	.	PUNCT
issue-206	116	1	mytna	mytna	PROPN
issue-206	116	2	bezpeka	bezpeka	PROPN
issue-206	116	3	(	(	PUNCT
issue-206	116	4	customs	customs	NOUN
issue-206	116	5	security	security	NOUN
issue-206	116	6	)	)	PUNCT
issue-206	116	7	,	,	PUNCT
issue-206	116	8	2	2	NUM
issue-206	116	9	,	,	PUNCT
issue-206	116	10	71	71	NUM
issue-206	116	11	-	-	SYM
issue-206	116	12	80	80	NUM
issue-206	116	13	(	(	PUNCT
issue-206	116	14	in	in	ADP
issue-206	116	15	ukr	ukr	PROPN
issue-206	116	16	.	.	PUNCT
issue-206	116	17	)	)	PUNCT
issue-206	117	1	vakul'chyk	vakul'chyk	ADV
issue-206	117	2	,	,	PUNCT
issue-206	117	3	о	о	PROPN
issue-206	117	4	.	.	PROPN
issue-206	117	5	,	,	PUNCT
issue-206	117	6	knyshek	knyshek	PROPN
issue-206	117	7	,	,	PUNCT
issue-206	117	8	o.	o.	PROPN
issue-206	117	9	,	,	PUNCT
issue-206	117	10	&	&	CCONJ
issue-206	117	11	petrosian	petrosian	PROPN
issue-206	117	12	,	,	PUNCT
issue-206	117	13	a.	a.	NOUN
issue-206	117	14	(	(	PUNCT
issue-206	117	15	2014	2014	NUM
issue-206	117	16	)	)	PUNCT
issue-206	117	17	.	.	PUNCT
issue-206	118	1	integral	integral	ADJ
issue-206	118	2	assessment	assessment	NOUN
issue-206	118	3	of	of	ADP
issue-206	118	4	the	the	DET
issue-206	118	5	financial	financial	ADJ
issue-206	118	6	condition	condition	NOUN
issue-206	118	7	of	of	ADP
issue-206	118	8	entities	entity	NOUN
issue-206	118	9	in	in	ADP
issue-206	118	10	the	the	DET
issue-206	118	11	status	status	NOUN
issue-206	118	12	of	of	ADP
issue-206	118	13	authorized	authorize	VERB
issue-206	118	14	economic	economic	ADJ
issue-206	118	15	operator	operator	NOUN
issue-206	118	16	.	.	PUNCT
issue-206	119	1	visnyk	visnyk	ADJ
issue-206	119	2	amsu	amsu	NOUN
issue-206	119	3	(	(	PUNCT
issue-206	119	4	bulletin	bulletin	NOUN
issue-206	119	5	of	of	ADP
issue-206	119	6	the	the	DET
issue-206	119	7	academy	academy	NOUN
issue-206	119	8	of	of	ADP
issue-206	119	9	customs	customs	PROPN
issue-206	119	10	ukraine	ukraine	PROPN
issue-206	119	11	)	)	PUNCT
issue-206	119	12	,	,	PUNCT
issue-206	119	13	1	1	NUM
issue-206	119	14	,	,	PUNCT
issue-206	119	15	98	98	NUM
issue-206	119	16	-	-	SYM
issue-206	119	17	105	105	NUM
issue-206	119	18	(	(	PUNCT
issue-206	119	19	in	in	ADP
issue-206	119	20	ukr	ukr	PROPN
issue-206	119	21	.	.	PUNCT
issue-206	119	22	)	)	PUNCT
issue-206	120	1	vakul'chyk	vakul'chyk	ADV
issue-206	120	2	,	,	PUNCT
issue-206	120	3	о	о	PROPN
issue-206	120	4	.	.	PROPN
issue-206	120	5	,	,	PUNCT
issue-206	120	6	&	&	CCONJ
issue-206	120	7	knyshek	knyshek	PROPN
issue-206	120	8	,	,	PUNCT
issue-206	120	9	o.	o.	PROPN
issue-206	120	10	(	(	PUNCT
issue-206	120	11	2016	2016	NUM
issue-206	120	12	)	)	PUNCT
issue-206	120	13	.	.	PUNCT
issue-206	121	1	integral	integral	ADJ
issue-206	121	2	-	-	PUNCT
issue-206	121	3	rating	rating	NOUN
issue-206	121	4	evaluation	evaluation	NOUN
issue-206	121	5	and	and	CCONJ
issue-206	121	6	analysis	analysis	NOUN
issue-206	121	7	of	of	ADP
issue-206	121	8	qualitative	qualitative	ADJ
issue-206	121	9	characteristics	characteristic	NOUN
issue-206	121	10	of	of	ADP
issue-206	121	11	the	the	DET
issue-206	121	12	enterprises	enterprise	NOUN
issue-206	121	13	with	with	ADP
issue-206	121	14	international	international	ADJ
issue-206	121	15	business	business	NOUN
issue-206	121	16	activity	activity	NOUN
issue-206	121	17	.	.	PUNCT
issue-206	122	1	ekonomichnyj	ekonomichnyj	PROPN
issue-206	122	2	prostir	prostir	PROPN
issue-206	122	3	(	(	PUNCT
issue-206	122	4	economic	economic	ADJ
issue-206	122	5	space),113	space),113	PROPN
issue-206	122	6	,	,	PUNCT
issue-206	122	7	92	92	NUM
issue-206	122	8	-	-	SYM
issue-206	122	9	103	103	NUM
issue-206	122	10	(	(	PUNCT
issue-206	122	11	in	in	ADP
issue-206	122	12	ukr	ukr	PROPN
issue-206	122	13	.	.	PUNCT
issue-206	122	14	)	)	PUNCT
issue-206	122	15	dubitskiy	dubitskiy	NOUN
issue-206	122	16	,	,	PUNCT
issue-206	122	17	d.	d.	PROPN
issue-206	122	18	,	,	PUNCT
issue-206	122	19	zhelyakova	zhelyakova	PROPN
issue-206	122	20	,	,	PUNCT
issue-206	122	21	a.	a.	NOUN
issue-206	122	22	,	,	PUNCT
issue-206	122	23	(	(	PUNCT
issue-206	122	24	2016	2016	NUM
issue-206	122	25	)	)	PUNCT
issue-206	122	26	.	.	PUNCT
issue-206	123	1	evaluation	evaluation	NOUN
issue-206	123	2	of	of	ADP
issue-206	123	3	the	the	DET
issue-206	123	4	effectiveness	effectiveness	NOUN
issue-206	123	5	of	of	ADP
issue-206	123	6	obtaining	obtain	VERB
issue-206	123	7	the	the	DET
issue-206	123	8	status	status	NOUN
issue-206	123	9	of	of	ADP
issue-206	123	10	authorized	authorize	VERB
issue-206	123	11	economic	economic	ADJ
issue-206	123	12	operator	operator	NOUN
issue-206	123	13	.	.	PUNCT
issue-206	124	1	efekty`vna	efekty`vna	PROPN
issue-206	124	2	ekonomika	ekonomika	X
issue-206	124	3	(	(	PUNCT
issue-206	124	4	efficient	efficient	ADJ
issue-206	124	5	economy	economy	NOUN
issue-206	124	6	)	)	PUNCT
issue-206	124	7	,	,	PUNCT
issue-206	124	8	11	11	NUM
issue-206	124	9	.	.	PUNCT
issue-206	124	10	retrieved	retrieve	VERB
issue-206	124	11	from	from	ADP
issue-206	124	12	:	:	PUNCT
issue-206	124	13	http://www.economy.nayka.com	http://www.economy.nayka.com	X
issue-206	124	14	.	.	PROPN
issue-206	124	15	ua/?op=1&z=5256	ua/?op=1&z=5256	PROPN
issue-206	124	16	(	(	PUNCT
issue-206	124	17	in	in	ADP
issue-206	124	18	ukr	ukr	PROPN
issue-206	124	19	.	.	PUNCT
issue-206	124	20	)	)	PUNCT
issue-206	124	21	drej	drej	PROPN
issue-206	124	22	,	,	PUNCT
issue-206	124	23	v.	v.	PROPN
issue-206	124	24	(	(	PUNCT
issue-206	124	25	2013	2013	NUM
issue-206	124	26	)	)	PUNCT
issue-206	124	27	.	.	PUNCT
issue-206	125	1	international	international	ADJ
issue-206	125	2	regulation	regulation	NOUN
issue-206	125	3	of	of	ADP
issue-206	125	4	internal	internal	ADJ
issue-206	125	5	audit	audit	NOUN
issue-206	125	6	in	in	ADP
issue-206	125	7	enterprises	enterprise	NOUN
issue-206	125	8	.	.	PUNCT
issue-206	126	1	ekonomichnyj	ekonomichnyj	PROPN
issue-206	126	2	prostir	prostir	PROPN
issue-206	126	3	(	(	PUNCT
issue-206	126	4	economic	economic	ADJ
issue-206	126	5	space),80	space),80	NOUN
issue-206	126	6	,	,	PUNCT
issue-206	126	7	167–175	167–175	NUM
issue-206	126	8	(	(	PUNCT
issue-206	126	9	in	in	ADP
issue-206	126	10	ukr	ukr	PROPN
issue-206	126	11	.	.	PUNCT
issue-206	126	12	)	)	PUNCT
issue-206	127	1	marchuk	marchuk	PROPN
issue-206	127	2	,	,	PUNCT
issue-206	127	3	u.	u.	NOUN
issue-206	127	4	(	(	PUNCT
issue-206	127	5	2016	2016	NUM
issue-206	127	6	)	)	PUNCT
issue-206	127	7	.	.	PUNCT
issue-206	128	1	relationship	relationship	NOUN
issue-206	128	2	of	of	ADP
issue-206	128	3	operational	operational	ADJ
issue-206	128	4	control	control	NOUN
issue-206	128	5	and	and	CCONJ
issue-206	128	6	operational	operational	ADJ
issue-206	128	7	accounting	accounting	NOUN
issue-206	128	8	.	.	PUNCT
issue-206	129	1	ekonomichnyj	ekonomichnyj	ADJ
issue-206	129	2	chasopys	chasopys	NOUN
issue-206	129	3	(	(	PUNCT
issue-206	129	4	economic	economic	ADJ
issue-206	129	5	annals	annal	NOUN
issue-206	129	6	)	)	PUNCT
issue-206	129	7	,	,	PUNCT
issue-206	129	8	161	161	NUM
issue-206	129	9	(	(	PUNCT
issue-206	129	10	9	9	NUM
issue-206	129	11	-	-	SYM
issue-206	129	12	10	10	NUM
issue-206	129	13	)	)	PUNCT
issue-206	129	14	,	,	PUNCT
issue-206	129	15	91	91	NUM
issue-206	129	16	-	-	SYM
issue-206	129	17	94	94	NUM
issue-206	129	18	committee	committee	NOUN
issue-206	129	19	of	of	ADP
issue-206	129	20	sponsoring	sponsor	VERB
issue-206	129	21	organizations	organization	NOUN
issue-206	129	22	of	of	ADP
issue-206	129	23	the	the	DET
issue-206	129	24	tread	tread	NOUN
issue-206	129	25	way	way	NOUN
issue-206	129	26	commission	commission	PROPN
issue-206	129	27	.	.	PUNCT
issue-206	130	1	internal	internal	ADJ
issue-206	130	2	control	control	PROPN
issue-206	130	3	.	.	PUNCT
issue-206	131	1	integrated	integrate	VERB
issue-206	131	2	framework	framework	NOUN
issue-206	131	3	.	.	PUNCT
issue-206	132	1	retrieved	retrieve	VERB
issue-206	132	2	from	from	ADP
issue-206	132	3	:	:	PUNCT
issue-206	132	4	http://www.coso.org/documents/coso%202013%20icfr%20executive_summary.pdf	http://www.coso.org/documents/coso%202013%20icfr%20executive_summary.pdf	X
issue-206	132	5	елена	елена	NOUN
issue-206	132	6	вакульчик	вакульчик	PROPN
issue-206	132	7	,	,	PUNCT
issue-206	132	8	валерия	валерия	NOUN
issue-206	132	9	фесенко	фесенко	PROPN
issue-206	132	10	,	,	PUNCT
issue-206	132	11	оксана	оксана	PROPN
issue-206	132	12	книшек	книшек	PROPN
issue-206	132	13	внутренний	внутренний	PROPN
issue-206	132	14	контроль	контроль	PROPN
issue-206	132	15	и	и	PROPN
issue-206	132	16	аудит	аудит	PROPN
issue-206	132	17	соответствия	соответствия	ADP
issue-206	132	18	предприятия	предприятия	NOUN
issue-206	132	19	таможенным	таможенным	ADJ
issue-206	132	20	требования	требования	PROPN
issue-206	132	21	при	при	PROPN
issue-206	132	22	осуществлении	осуществлении	NOUN
issue-206	132	23	внешнеэкономической	внешнеэкономической	NOUN
issue-206	132	24	деятельности	деятельности	PROPN
issue-206	132	25	аннотация	аннотация	NOUN
issue-206	132	26	.	.	PUNCT
issue-206	133	1	оценка	оценка	ADJ
issue-206	133	2	надежности	надежности	PROPN
issue-206	133	3	предприятий	предприятий	NOUN
issue-206	133	4	,	,	PUNCT
issue-206	133	5	занимающихся	занимающихся	NOUN
issue-206	133	6	внешнеэкономической	внешнеэкономической	NOUN
issue-206	133	7	деятельностью	деятельностью	PROPN
issue-206	133	8	и	и	PROPN
issue-206	133	9	необходимость	необходимость	PROPN
issue-206	133	10	упрощения	упрощения	ADJ
issue-206	133	11	таможенных	таможенных	NOUN
issue-206	133	12	процедур	процедур	NOUN
issue-206	133	13	являются	являются	ADJ
issue-206	133	14	актуальной	актуальной	PROPN
issue-206	133	15	проблемой	проблемой	VERB
issue-206	133	16	в	в	PROPN
issue-206	133	17	контексте	контексте	PROPN
issue-206	133	18	глобализации	глобализации	VERB
issue-206	133	19	.	.	PUNCT
issue-206	134	1	возможности	возможности	PROPN
issue-206	134	2	и	и	PROPN
issue-206	134	3	преимущества	преимущества	NOUN
issue-206	134	4	,	,	PUNCT
issue-206	134	5	которые	которые	PROPN
issue-206	134	6	возникают	возникают	PROPN
issue-206	134	7	при	при	PROPN
issue-206	134	8	получении	получении	PROPN
issue-206	134	9	предприятиями	предприятиями	PROPN
issue-206	134	10	статуса	статуса	PROPN
issue-206	134	11	«	«	PUNCT
issue-206	134	12	уполномоченный	уполномоченный	ADJ
issue-206	134	13	экономический	экономический	PROPN
issue-206	134	14	оператор	оператор	PROPN
issue-206	134	15	»	»	PUNCT
issue-206	134	16	обуславливают	обуславливают	ADJ
issue-206	134	17	формирование	формирование	PROPN
issue-206	134	18	новых	новых	PROPN
issue-206	134	19	задач	задач	ADJ
issue-206	134	20	для	для	PROPN
issue-206	134	21	менеджеров	менеджеров	PROPN
issue-206	134	22	предприятий	предприятий	NOUN
issue-206	134	23	создания	создания	PROPN
issue-206	134	24	системы	системы	PROPN
issue-206	134	25	внутреннего	внутреннего	PROPN
issue-206	134	26	контроля	контроля	PROPN
issue-206	134	27	для	для	PROPN
issue-206	134	28	систематического	систематического	PROPN
issue-206	134	29	мониторинга	мониторинга	PROPN
issue-206	134	30	соблюдения	соблюдения	PROPN
issue-206	134	31	предприятием	предприятием	PROPN
issue-206	134	32	таможенных	таможенных	PROPN
issue-206	134	33	норм	норм	PROPN
issue-206	134	34	по	по	PROPN
issue-206	134	35	надежности	надежности	PROPN
issue-206	134	36	и	и	PROPN
issue-206	134	37	безопасности	безопасности	PROPN
issue-206	134	38	.	.	PUNCT
issue-206	135	1	это	это	AUX
issue-206	135	2	позволило	позволило	NOUN
issue-206	135	3	бы	бы	NOUN
issue-206	135	4	выявлять	выявлять	PROPN
issue-206	135	5	риски	риски	PROPN
issue-206	135	6	потери	потери	PROPN
issue-206	135	7	статуса	статуса	PROPN
issue-206	135	8	«	«	PUNCT
issue-206	135	9	уполномоченный	уполномоченный	ADJ
issue-206	135	10	экономический	экономический	PROPN
issue-206	135	11	оператор	оператор	PROPN
issue-206	135	12	»	»	PUNCT
issue-206	135	13	.	.	PUNCT
issue-206	136	1	целью	целью	PROPN
issue-206	136	2	работы	работы	PROPN
issue-206	136	3	является	является	NOUN
issue-206	136	4	совершенствование	совершенствование	PROPN
issue-206	136	5	системы	системы	PROPN
issue-206	136	6	внутреннего	внутреннего	PROPN
issue-206	136	7	контроля	контроля	VERB
issue-206	136	8	предприятия	предприятия	PROPN
issue-206	136	9	,	,	PUNCT
issue-206	136	10	занимающегося	занимающегося	VERB
issue-206	136	11	внешнеэкономической	внешнеэкономической	NOUN
issue-206	136	12	деятельностью	деятельностью	PROPN
issue-206	136	13	,	,	PUNCT
issue-206	136	14	в	в	PROPN
issue-206	136	15	процессе	процессе	PROPN
issue-206	136	16	получения	получения	PROPN
issue-206	136	17	и	и	PROPN
issue-206	136	18	сохранения	сохранения	ADJ
issue-206	136	19	статуса	статуса	NOUN
issue-206	136	20	«	«	PUNCT
issue-206	136	21	уполномоченный	уполномоченный	ADJ
issue-206	136	22	экономический	экономический	PROPN
issue-206	136	23	оператор	оператор	PROPN
issue-206	136	24	»	»	PUNCT
issue-206	136	25	в	в	PROPN
issue-206	136	26	соответствии	соответствии	VERB
issue-206	136	27	с	с	PROPN
issue-206	136	28	международными	международными	PROPN
issue-206	136	29	таможенными	таможенными	PROPN
issue-206	136	30	требованиями	требованиями	PROPN
issue-206	136	31	безопасности	безопасности	NUM
issue-206	136	32	и	и	PROPN
issue-206	136	33	надежности	надежности	PROPN
issue-206	136	34	.	.	PUNCT
issue-206	137	1	методика	методика	PROPN
issue-206	137	2	.	.	PUNCT
issue-206	138	1	исследование	исследование	PROPN
issue-206	138	2	основано	основано	PROPN
issue-206	138	3	на	на	PROPN
issue-206	138	4	методах	методах	PROPN
issue-206	138	5	логического	логического	PROPN
issue-206	138	6	и	и	PROPN
issue-206	138	7	аналитического	аналитического	PROPN
issue-206	138	8	моделирования	моделирования	X
issue-206	138	9	оценки	оценки	PROPN
issue-206	138	10	воздействия	воздействия	PROPN
issue-206	138	11	отдельных	отдельных	PROPN
issue-206	138	12	факторов	факторов	PROPN
issue-206	138	13	на	на	PROPN
issue-206	139	1	значение	значение	PROPN
issue-206	139	2	обобщающего	обобщающего	ADJ
issue-206	139	3	показателя	показателя	NOUN
issue-206	139	4	.	.	PUNCT
issue-206	140	1	результаты	результаты	PROPN
issue-206	140	2	апробированы	апробированы	PROPN
issue-206	140	3	на	на	PROPN
issue-206	140	4	внутренних	внутренних	VERB
issue-206	140	5	учетных	учетных	PROPN
issue-206	140	6	данных	данных	PROPN
issue-206	140	7	существующих	существующих	ADJ
issue-206	140	8	машиностроительных	машиностроительных	NOUN
issue-206	140	9	предприятий	предприятий	NOUN
issue-206	140	10	.	.	PUNCT
issue-206	141	1	результаты	результаты	PROPN
issue-206	141	2	.	.	PUNCT
issue-206	142	1	в	в	PROPN
issue-206	142	2	статье	статье	PROPN
issue-206	142	3	представлены	представлены	PROPN
issue-206	142	4	результаты	результаты	PROPN
issue-206	142	5	адаптации	адаптации	PROPN
issue-206	142	6	концепции	концепции	PROPN
issue-206	142	7	coso	coso	PROPN
issue-206	142	8	к	к	PROPN
issue-206	142	9	системе	системе	PROPN
issue-206	142	10	внутреннего	внутреннего	PROPN
issue-206	142	11	контроля	контроля	VERB
issue-206	142	12	предприятия	предприятия	PROPN
issue-206	142	13	при	при	NOUN
issue-206	142	14	совершении	совершении	NOUN
issue-206	142	15	внешнеэкономической	внешнеэкономической	PROPN
issue-206	142	16	деятельностью	деятельностью	PROPN
issue-206	142	17	в	в	PROPN
issue-206	142	18	процессе	процессе	PROPN
issue-206	142	19	получения	получения	PROPN
issue-206	142	20	или	или	VERB
issue-206	142	21	сохранения	сохранения	ADJ
issue-206	142	22	статуса	статуса	NOUN
issue-206	142	23	«	«	PUNCT
issue-206	142	24	уполномоченный	уполномоченный	ADJ
issue-206	142	25	экономический	экономический	PROPN
issue-206	142	26	оператор	оператор	PROPN
issue-206	142	27	»	»	PUNCT
issue-206	142	28	.	.	PUNCT
issue-206	143	1	система	система	PROPN
issue-206	143	2	внутреннего	внутреннего	PROPN
issue-206	143	3	контроля	контроля	VERB
issue-206	143	4	в	в	PROPN
issue-206	143	5	рамках	рамках	PROPN
issue-206	143	6	концепции	концепции	PROPN
issue-206	143	7	coso	coso	PROPN
issue-206	143	8	должна	должна	PROPN
issue-206	143	9	обеспечивать	обеспечивать	PROPN
issue-206	143	10	достижение	достижение	PROPN
issue-206	143	11	целей	целей	PROPN
issue-206	143	12	по	по	PROPN
issue-206	143	13	отражению	отражению	PROPN
issue-206	143	14	операций	операций	PROPN
issue-206	143	15	,	,	PUNCT
issue-206	143	16	формированию	формированию	VERB
issue-206	143	17	отчетности	отчетности	PROPN
issue-206	143	18	и	и	PROPN
issue-206	143	19	соблюдения	соблюдения	PROPN
issue-206	143	20	требований	требований	PROPN
issue-206	143	21	.	.	PUNCT
issue-206	144	1	значение	значение	PROPN
issue-206	144	2	/	/	SYM
issue-206	144	3	оригинальность	оригинальность	PROPN
issue-206	144	4	.	.	PUNCT
issue-206	145	1	предлагается	предлагается	NOUN
issue-206	145	2	осуществлять	осуществлять	VERB
issue-206	145	3	внутренний	внутренний	PROPN
issue-206	145	4	контроль	контроль	PROPN
issue-206	145	5	соответствия	соответствия	VERB
issue-206	145	6	предприятия	предприятия	NOUN
issue-206	145	7	требованиям	требованиям	NOUN
issue-206	145	8	таможенных	таможенных	NOUN
issue-206	145	9	органов	органов	NOUN
issue-206	145	10	на	на	PROPN
issue-206	145	11	основе	основе	PROPN
issue-206	145	12	анализа	анализа	VERB
issue-206	145	13	отклонений	отклонений	PROPN
issue-206	145	14	интегрального	интегрального	PROPN
issue-206	145	15	показателя	показателя	PROPN
issue-206	145	16	соответствия	соответствия	PROPN
issue-206	145	17	.	.	PROPN
issue-206	146	1	практическое	практическое	PROPN
issue-206	146	2	значение	значение	PROPN
issue-206	146	3	.	.	PUNCT
issue-206	147	1	результатом	результатом	PROPN
issue-206	147	2	контроля	контроля	VERB
issue-206	147	3	является	является	PROPN
issue-206	147	4	постоянное	постоянное	PROPN
issue-206	147	5	увеличение	увеличение	PROPN
issue-206	147	6	интегрального	интегрального	PROPN
issue-206	147	7	индекса	индекса	NOUN
issue-206	147	8	или	или	VERB
issue-206	147	9	стабильное	стабильное	NOUN
issue-206	147	10	поддержание	поддержание	PROPN
issue-206	147	11	уже	уже	PROPN
issue-206	147	12	достигнутого	достигнутого	PROPN
issue-206	147	13	показателя	показателя	NOUN
issue-206	147	14	,	,	PUNCT
issue-206	147	15	который	который	ADJ
issue-206	147	16	позволит	позволит	NOUN
issue-206	147	17	компании	компании	PROPN
issue-206	147	18	поддерживать	поддерживать	PROPN
issue-206	147	19	статус	статус	VERB
issue-206	147	20	«	«	PUNCT
issue-206	147	21	уполномоченный	уполномоченный	ADJ
issue-206	147	22	экономический	экономический	PROPN
issue-206	147	23	оператор	оператор	PROPN
issue-206	147	24	»	»	X
issue-206	147	25	и	и	PROPN
issue-206	147	26	осуществлять	осуществлять	VERB
issue-206	147	27	внешнеэкономическую	внешнеэкономическую	NOUN
issue-206	147	28	деятельность	деятельность	PROPN
issue-206	147	29	с	с	PROPN
issue-206	147	30	помощью	помощью	PROPN
issue-206	147	31	упрощенных	упрощенных	PROPN
issue-206	147	32	процедур	процедур	PROPN
issue-206	147	33	.	.	PUNCT
issue-206	148	1	суммарное	суммарное	PROPN
issue-206	148	2	отрицательное	отрицательное	VERB
issue-206	148	3	отклонение	отклонение	PROPN
issue-206	148	4	по	по	PROPN
issue-206	148	5	факторам	факторам	PROPN
issue-206	148	6	определяет	определяет	VERB
issue-206	148	7	степень	степень	PROPN
issue-206	148	8	потери	потери	PROPN
issue-206	148	9	качественных	качественных	PROPN
issue-206	148	10	характеристик	характеристик	PROPN
issue-206	148	11	компании	компании	PROPN
issue-206	148	12	.	.	PUNCT
issue-206	149	1	показатель	показатель	PROPN
issue-206	149	2	рейтинга	рейтинга	PROPN
issue-206	149	3	относительного	относительного	PROPN
issue-206	149	4	потенциала	потенциала	ADJ
issue-206	149	5	определяет	определяет	NOUN
issue-206	149	6	процентное	процентное	NOUN
issue-206	149	7	увеличение	увеличение	PROPN
issue-206	149	8	рейтинга	рейтинга	VERB
issue-206	149	9	предприятия	предприятия	NOUN
issue-206	149	10	.	.	PUNCT
issue-206	150	1	результаты	результаты	PROPN
issue-206	150	2	оценки	оценки	PROPN
issue-206	150	3	отклонений	отклонений	PROPN
issue-206	150	4	по	по	PROPN
issue-206	150	5	блокам	блокам	NOUN
issue-206	150	6	интегрального	интегрального	PROPN
issue-206	150	7	показателя	показателя	ADJ
issue-206	150	8	совместимости	совместимости	PROPN
issue-206	150	9	позволят	позволят	VERB
issue-206	150	10	определить	определить	PROPN
issue-206	150	11	определенный	определенный	PROPN
issue-206	150	12	аспект	аспект	PROPN
issue-206	150	13	деятельности	деятельности	PROPN
issue-206	150	14	компании	компании	NOUN
issue-206	150	15	,	,	PUNCT
issue-206	150	16	который	который	ADJ
issue-206	150	17	не	не	PROPN
issue-206	150	18	соответствовал	соответствовал	PROPN
issue-206	150	19	стандартам	стандартам	PROPN
issue-206	150	20	на	на	PROPN
issue-206	150	21	текущий	текущий	PROPN
issue-206	150	22	период	период	PROPN
issue-206	150	23	.	.	PUNCT
issue-206	151	1	а	а	PROPN
issue-206	151	2	также	также	PROPN
issue-206	151	3	позволит	позволит	PROPN
issue-206	151	4	идентифицировать	идентифицировать	PROPN
issue-206	151	5	ответственное	ответственное	PROPN
issue-206	151	6	лицо	лицо	PROPN
issue-206	151	7	,	,	PUNCT
issue-206	151	8	которое	которое	PROPN
issue-206	151	9	не	не	PROPN
issue-206	151	10	обеспечило	обеспечило	PROPN
issue-206	151	11	выполнение	выполнение	PROPN
issue-206	151	12	требований	требований	PROPN
issue-206	151	13	таможенных	таможенных	PROPN
issue-206	151	14	стандартов	стандартов	NOUN
issue-206	151	15	,	,	PUNCT
issue-206	151	16	что	что	NOUN
issue-206	151	17	приведет	приведет	PROPN
issue-206	151	18	к	к	PROPN
issue-206	151	19	риску	риску	NOUN
issue-206	151	20	потери	потери	NOUN
issue-206	151	21	(	(	PUNCT
issue-206	151	22	не	не	PROPN
issue-206	151	23	получения	получения	PROPN
issue-206	151	24	)	)	PUNCT
issue-206	151	25	статуса	статуса	NOUN
issue-206	151	26	«	«	PUNCT
issue-206	151	27	уполномоченный	уполномоченный	ADJ
issue-206	151	28	экономический	экономический	PROPN
issue-206	151	29	оператор	оператор	PROPN
issue-206	151	30	»	»	PUNCT
issue-206	151	31	.	.	PUNCT