id	sid	tid	token	lemma	pos
issue-2143	1	1	baltic	baltic	PROPN
issue-2143	1	2	journal	journal	PROPN
issue-2143	1	3	of	of	ADP
issue-2143	1	4	economic	economic	ADJ
issue-2143	1	5	studies	study	NOUN
issue-2143	1	6	179	179	NUM
issue-2143	1	7	vol	vol	NOUN
issue-2143	1	8	.	.	PROPN
issue-2143	2	1	9	9	NUM
issue-2143	2	2	no	no	NOUN
issue-2143	2	3	.	.	NOUN
issue-2143	3	1	3	3	NUM
issue-2143	3	2	,	,	PUNCT
issue-2143	3	3	2023	2023	NUM
issue-2143	3	4	this	this	PRON
issue-2143	3	5	is	be	AUX
issue-2143	3	6	an	an	DET
issue-2143	3	7	open	open	ADJ
issue-2143	3	8	access	access	NOUN
issue-2143	3	9	article	article	NOUN
issue-2143	3	10	,	,	PUNCT
issue-2143	3	11	distributed	distribute	VERB
issue-2143	3	12	under	under	ADP
issue-2143	3	13	the	the	DET
issue-2143	3	14	terms	term	NOUN
issue-2143	3	15	of	of	ADP
issue-2143	3	16	the	the	DET
issue-2143	3	17	creative	creative	ADJ
issue-2143	3	18	commons	common	NOUN
issue-2143	3	19	attribution	attribution	NOUN
issue-2143	3	20	cc	cc	VERB
issue-2143	3	21	by	by	ADP
issue-2143	3	22	4.0	4.0	NUM
issue-2143	3	23	1	1	NUM
issue-2143	3	24	state	state	NOUN
issue-2143	3	25	scientific	scientific	ADJ
issue-2143	3	26	institution	institution	NOUN
issue-2143	3	27	"	"	PUNCT
issue-2143	3	28	institute	institute	NOUN
issue-2143	3	29	of	of	ADP
issue-2143	3	30	education	education	PROPN
issue-2143	3	31	content	content	PROPN
issue-2143	3	32	modernization	modernization	NOUN
issue-2143	3	33	"	"	PUNCT
issue-2143	3	34	,	,	PUNCT
issue-2143	3	35	ukraine	ukraine	NOUN
issue-2143	3	36	(	(	PUNCT
issue-2143	3	37	corresponding	correspond	VERB
issue-2143	3	38	author	author	NOUN
issue-2143	3	39	)	)	PUNCT
issue-2143	3	40	e	e	NOUN
issue-2143	3	41	-	-	NOUN
issue-2143	3	42	mail	mail	NOUN
issue-2143	3	43	:	:	PUNCT
issue-2143	3	44	sum1971@ukr.net	sum1971@ukr.net	PROPN
issue-2143	3	45	orcid	orcid	NOUN
issue-2143	3	46	:	:	PUNCT
issue-2143	3	47	https://orcid.org/0000-0001-5623-1965	https://orcid.org/0000-0001-5623-1965	PROPN
issue-2143	3	48	researcherid	researcherid	NOUN
issue-2143	3	49	:	:	PUNCT
issue-2143	3	50	gpk-4326	gpk-4326	NOUN
issue-2143	3	51	-	-	PUNCT
issue-2143	3	52	2022	2022	NUM
issue-2143	3	53	2	2	NUM
issue-2143	3	54	odessa	odessa	ADJ
issue-2143	3	55	national	national	PROPN
issue-2143	3	56	medical	medical	PROPN
issue-2143	3	57	university	university	PROPN
issue-2143	3	58	,	,	PUNCT
issue-2143	3	59	ukraine	ukraine	NOUN
issue-2143	3	60	e	e	NOUN
issue-2143	3	61	-	-	NOUN
issue-2143	3	62	mail	mail	NOUN
issue-2143	3	63	:	:	PUNCT
issue-2143	4	1	viktoriyaborshch@gmail.com	viktoriyaborshch@gmail.com	X
issue-2143	5	1	orcid	orcid	NOUN
issue-2143	5	2	:	:	PUNCT
issue-2143	5	3	https://orcid.org/0000-0001-6400-7840	https://orcid.org/0000-0001-6400-7840	NOUN
issue-2143	5	4	3	3	NUM
issue-2143	5	5	higher	high	ADJ
issue-2143	5	6	educational	educational	ADJ
issue-2143	5	7	institution	institution	NOUN
issue-2143	5	8	"	"	PUNCT
issue-2143	5	9	academician	academician	NOUN
issue-2143	5	10	yuriy	yuriy	PROPN
issue-2143	5	11	bugay	bugay	PROPN
issue-2143	5	12	international	international	ADJ
issue-2143	5	13	scientific	scientific	ADJ
issue-2143	5	14	and	and	CCONJ
issue-2143	5	15	technical	technical	ADJ
issue-2143	5	16	university	university	NOUN
issue-2143	5	17	"	"	PUNCT
issue-2143	5	18	,	,	PUNCT
issue-2143	5	19	ukraine	ukraine	ADJ
issue-2143	5	20	e	e	NOUN
issue-2143	5	21	-	-	NOUN
issue-2143	5	22	mail	mail	NOUN
issue-2143	5	23	:	:	PUNCT
issue-2143	5	24	mihaild1988@ukr.net	mihaild1988@ukr.net	NOUN
issue-2143	5	25	orcid	orcid	NOUN
issue-2143	5	26	:	:	PUNCT
issue-2143	5	27	https://orcid.org/0000-0001-8140-7707	https://orcid.org/0000-0001-8140-7707	PROPN
issue-2143	5	28	doi	doi	PROPN
issue-2143	5	29	:	:	PUNCT
issue-2143	5	30	https://doi.org/10.30525/2256-0742/2023-9-3-179-184	https://doi.org/10.30525/2256-0742/2023-9-3-179-184	X
issue-2143	5	31	human	human	ADJ
issue-2143	5	32	capital	capital	NOUN
issue-2143	5	33	assessment	assessment	NOUN
issue-2143	5	34	methodology	methodology	PROPN
issue-2143	5	35	yurii	yurii	PROPN
issue-2143	5	36	safonov1	safonov1	PROPN
issue-2143	5	37	,	,	PUNCT
issue-2143	5	38	viktoriia	viktoriia	VERB
issue-2143	5	39	borshch2	borshch2	PROPN
issue-2143	5	40	,	,	PUNCT
issue-2143	5	41	mykhailo	mykhailo	ADJ
issue-2143	5	42	danylko3	danylko3	PROPN
issue-2143	5	43	abstract	abstract	ADJ
issue-2143	5	44	.	.	PUNCT
issue-2143	6	1	the	the	DET
issue-2143	6	2	main	main	ADJ
issue-2143	6	3	purpose	purpose	NOUN
issue-2143	6	4	of	of	ADP
issue-2143	6	5	the	the	DET
issue-2143	6	6	paper	paper	NOUN
issue-2143	6	7	is	be	AUX
issue-2143	6	8	to	to	PART
issue-2143	6	9	analyse	analyse	VERB
issue-2143	6	10	the	the	DET
issue-2143	6	11	existing	exist	VERB
issue-2143	6	12	methods	method	NOUN
issue-2143	6	13	and	and	CCONJ
issue-2143	6	14	procedures	procedure	NOUN
issue-2143	6	15	of	of	ADP
issue-2143	6	16	estimation	estimation	NOUN
issue-2143	6	17	of	of	ADP
issue-2143	6	18	human	human	ADJ
issue-2143	6	19	capital	capital	NOUN
issue-2143	6	20	as	as	ADP
issue-2143	6	21	a	a	DET
issue-2143	6	22	dominant	dominant	ADJ
issue-2143	6	23	factor	factor	NOUN
issue-2143	6	24	in	in	ADP
issue-2143	6	25	improving	improve	VERB
issue-2143	6	26	profitability	profitability	NOUN
issue-2143	6	27	and	and	CCONJ
issue-2143	6	28	competitiveness	competitiveness	NOUN
issue-2143	6	29	of	of	ADP
issue-2143	6	30	the	the	DET
issue-2143	6	31	enterprise	enterprise	NOUN
issue-2143	6	32	.	.	PUNCT
issue-2143	7	1	the	the	DET
issue-2143	7	2	main	main	ADJ
issue-2143	7	3	tasks	task	NOUN
issue-2143	7	4	of	of	ADP
issue-2143	7	5	the	the	DET
issue-2143	7	6	paper	paper	NOUN
issue-2143	7	7	are	be	AUX
issue-2143	7	8	to	to	PART
issue-2143	7	9	study	study	VERB
issue-2143	7	10	and	and	CCONJ
issue-2143	7	11	analyse	analyse	VERB
issue-2143	7	12	the	the	DET
issue-2143	7	13	concept	concept	NOUN
issue-2143	7	14	of	of	ADP
issue-2143	7	15	human	human	ADJ
issue-2143	7	16	capital	capital	NOUN
issue-2143	7	17	and	and	CCONJ
issue-2143	7	18	its	its	PRON
issue-2143	7	19	characteristics	characteristic	NOUN
issue-2143	7	20	,	,	PUNCT
issue-2143	7	21	to	to	PART
issue-2143	7	22	systematise	systematise	VERB
issue-2143	7	23	approaches	approach	NOUN
issue-2143	7	24	and	and	CCONJ
issue-2143	7	25	methods	method	NOUN
issue-2143	7	26	of	of	ADP
issue-2143	7	27	estimation	estimation	NOUN
issue-2143	7	28	of	of	ADP
issue-2143	7	29	human	human	ADJ
issue-2143	7	30	capital	capital	NOUN
issue-2143	7	31	within	within	ADP
issue-2143	7	32	the	the	DET
issue-2143	7	33	framework	framework	NOUN
issue-2143	7	34	of	of	ADP
issue-2143	7	35	the	the	DET
issue-2143	7	36	company	company	NOUN
issue-2143	7	37	and	and	CCONJ
issue-2143	7	38	the	the	DET
issue-2143	7	39	national	national	ADJ
issue-2143	7	40	economy	economy	NOUN
issue-2143	7	41	.	.	PUNCT
issue-2143	8	1	methodology	methodology	NOUN
issue-2143	8	2	.	.	PUNCT
issue-2143	9	1	this	this	DET
issue-2143	9	2	study	study	NOUN
issue-2143	9	3	analyses	analyse	VERB
issue-2143	9	4	the	the	DET
issue-2143	9	5	theoretical	theoretical	ADJ
issue-2143	9	6	basis	basis	NOUN
issue-2143	9	7	of	of	ADP
issue-2143	9	8	the	the	DET
issue-2143	9	9	estimation	estimation	NOUN
issue-2143	9	10	of	of	ADP
issue-2143	9	11	human	human	ADJ
issue-2143	9	12	capital	capital	NOUN
issue-2143	9	13	at	at	ADP
issue-2143	9	14	different	different	ADJ
issue-2143	9	15	levels	level	NOUN
issue-2143	9	16	.	.	PUNCT
issue-2143	10	1	the	the	DET
issue-2143	10	2	method	method	NOUN
issue-2143	10	3	used	use	VERB
issue-2143	10	4	is	be	AUX
issue-2143	10	5	literature	literature	NOUN
issue-2143	10	6	review	review	NOUN
issue-2143	10	7	.	.	PUNCT
issue-2143	11	1	findings	finding	NOUN
issue-2143	11	2	.	.	PUNCT
issue-2143	12	1	the	the	DET
issue-2143	12	2	article	article	NOUN
issue-2143	12	3	raises	raise	VERB
issue-2143	12	4	the	the	DET
issue-2143	12	5	problem	problem	NOUN
issue-2143	12	6	of	of	ADP
issue-2143	12	7	using	use	VERB
issue-2143	12	8	human	human	ADJ
issue-2143	12	9	capital	capital	NOUN
issue-2143	12	10	as	as	ADP
issue-2143	12	11	one	one	NUM
issue-2143	12	12	of	of	ADP
issue-2143	12	13	the	the	DET
issue-2143	12	14	indicators	indicator	NOUN
issue-2143	12	15	of	of	ADP
issue-2143	12	16	efficient	efficient	ADJ
issue-2143	12	17	development	development	NOUN
issue-2143	12	18	of	of	ADP
issue-2143	12	19	the	the	DET
issue-2143	12	20	economy	economy	NOUN
issue-2143	12	21	.	.	PUNCT
issue-2143	13	1	the	the	DET
issue-2143	13	2	analysis	analysis	NOUN
issue-2143	13	3	of	of	ADP
issue-2143	13	4	the	the	DET
issue-2143	13	5	methodology	methodology	NOUN
issue-2143	13	6	of	of	ADP
issue-2143	13	7	estimation	estimation	NOUN
issue-2143	13	8	of	of	ADP
issue-2143	13	9	human	human	ADJ
issue-2143	13	10	capital	capital	NOUN
issue-2143	13	11	is	be	AUX
issue-2143	13	12	carried	carry	VERB
issue-2143	13	13	out	out	ADP
issue-2143	13	14	.	.	PUNCT
issue-2143	14	1	the	the	DET
issue-2143	14	2	article	article	NOUN
issue-2143	14	3	considers	consider	VERB
issue-2143	14	4	current	current	ADJ
issue-2143	14	5	methods	method	NOUN
issue-2143	14	6	of	of	ADP
issue-2143	14	7	estimation	estimation	NOUN
issue-2143	14	8	of	of	ADP
issue-2143	14	9	human	human	ADJ
issue-2143	14	10	capital	capital	NOUN
issue-2143	14	11	at	at	ADP
issue-2143	14	12	different	different	ADJ
issue-2143	14	13	levels	level	NOUN
issue-2143	14	14	:	:	PUNCT
issue-2143	14	15	micro-	micro-	NOUN
issue-2143	14	16	,	,	PUNCT
issue-2143	14	17	meso-	meso-	X
issue-2143	14	18	,	,	PUNCT
issue-2143	14	19	macro-	macro-	X
issue-2143	14	20	,	,	PUNCT
issue-2143	14	21	as	as	ADV
issue-2143	14	22	well	well	ADV
issue-2143	14	23	as	as	ADP
issue-2143	14	24	their	their	PRON
issue-2143	14	25	comparative	comparative	ADJ
issue-2143	14	26	analysis	analysis	NOUN
issue-2143	14	27	.	.	PUNCT
issue-2143	15	1	the	the	DET
issue-2143	15	2	characteristics	characteristic	NOUN
issue-2143	15	3	of	of	ADP
issue-2143	15	4	the	the	DET
issue-2143	15	5	basic	basic	ADJ
issue-2143	15	6	approaches	approach	NOUN
issue-2143	15	7	to	to	ADP
issue-2143	15	8	the	the	DET
issue-2143	15	9	estimation	estimation	NOUN
issue-2143	15	10	of	of	ADP
issue-2143	15	11	human	human	ADJ
issue-2143	15	12	capital	capital	NOUN
issue-2143	15	13	are	be	AUX
issue-2143	15	14	considered	consider	VERB
issue-2143	15	15	,	,	PUNCT
issue-2143	15	16	the	the	DET
issue-2143	15	17	analysis	analysis	NOUN
issue-2143	15	18	of	of	ADP
issue-2143	15	19	the	the	DET
issue-2143	15	20	problems	problem	NOUN
issue-2143	15	21	of	of	ADP
issue-2143	15	22	indirect	indirect	ADJ
issue-2143	15	23	methods	method	NOUN
issue-2143	15	24	of	of	ADP
issue-2143	15	25	estimation	estimation	NOUN
issue-2143	15	26	of	of	ADP
issue-2143	15	27	human	human	ADJ
issue-2143	15	28	capital	capital	NOUN
issue-2143	15	29	,	,	PUNCT
issue-2143	15	30	objectivity	objectivity	NOUN
issue-2143	15	31	and	and	CCONJ
issue-2143	15	32	sufficiency	sufficiency	NOUN
issue-2143	15	33	of	of	ADP
issue-2143	15	34	data	datum	NOUN
issue-2143	15	35	for	for	ADP
issue-2143	15	36	the	the	DET
issue-2143	15	37	construction	construction	NOUN
issue-2143	15	38	of	of	ADP
issue-2143	15	39	estimates	estimate	NOUN
issue-2143	15	40	is	be	AUX
issue-2143	15	41	carried	carry	VERB
issue-2143	15	42	out	out	ADP
issue-2143	15	43	.	.	PUNCT
issue-2143	16	1	external	external	ADJ
issue-2143	16	2	factors	factor	NOUN
issue-2143	16	3	such	such	ADJ
issue-2143	16	4	as	as	ADP
issue-2143	16	5	socio	socio	NOUN
issue-2143	16	6	-	-	PUNCT
issue-2143	16	7	psychological	psychological	ADJ
issue-2143	16	8	resources	resource	NOUN
issue-2143	16	9	,	,	PUNCT
issue-2143	16	10	environmental	environmental	ADJ
issue-2143	16	11	influences	influence	NOUN
issue-2143	16	12	,	,	PUNCT
issue-2143	16	13	human	human	ADJ
issue-2143	16	14	lifestyles	lifestyle	NOUN
issue-2143	16	15	,	,	PUNCT
issue-2143	16	16	such	such	ADJ
issue-2143	16	17	as	as	ADP
issue-2143	16	18	dietary	dietary	ADJ
issue-2143	16	19	intake	intake	NOUN
issue-2143	16	20	,	,	PUNCT
issue-2143	16	21	need	need	VERB
issue-2143	16	22	to	to	PART
issue-2143	16	23	be	be	AUX
issue-2143	16	24	taken	take	VERB
issue-2143	16	25	into	into	ADP
issue-2143	16	26	account	account	NOUN
issue-2143	16	27	in	in	ADP
issue-2143	16	28	order	order	NOUN
issue-2143	16	29	to	to	PART
issue-2143	16	30	estimate	estimate	VERB
issue-2143	16	31	human	human	ADJ
issue-2143	16	32	capital	capital	NOUN
issue-2143	16	33	accurately	accurately	ADV
issue-2143	16	34	.	.	PUNCT
issue-2143	17	1	each	each	DET
issue-2143	17	2	approach	approach	NOUN
issue-2143	17	3	has	have	VERB
issue-2143	17	4	its	its	PRON
issue-2143	17	5	own	own	ADJ
issue-2143	17	6	strengths	strength	NOUN
issue-2143	17	7	and	and	CCONJ
issue-2143	17	8	weaknesses	weakness	NOUN
issue-2143	17	9	.	.	PUNCT
issue-2143	18	1	the	the	DET
issue-2143	18	2	weaknesses	weakness	NOUN
issue-2143	18	3	are	be	AUX
issue-2143	18	4	more	more	ADV
issue-2143	18	5	related	related	ADJ
issue-2143	18	6	to	to	ADP
issue-2143	18	7	the	the	DET
issue-2143	18	8	difficulties	difficulty	NOUN
issue-2143	18	9	in	in	ADP
issue-2143	18	10	quantifying	quantify	VERB
issue-2143	18	11	some	some	PRON
issue-2143	18	12	of	of	ADP
issue-2143	18	13	the	the	DET
issue-2143	18	14	components	component	NOUN
issue-2143	18	15	of	of	ADP
issue-2143	18	16	human	human	ADJ
issue-2143	18	17	capital	capital	NOUN
issue-2143	18	18	and	and	CCONJ
issue-2143	18	19	the	the	DET
issue-2143	18	20	difficulties	difficulty	NOUN
issue-2143	18	21	in	in	ADP
issue-2143	18	22	collecting	collecting	NOUN
issue-2143	18	23	,	,	PUNCT
issue-2143	18	24	processing	processing	NOUN
issue-2143	18	25	and	and	CCONJ
issue-2143	18	26	statistically	statistically	ADV
issue-2143	18	27	analysing	analyse	VERB
issue-2143	18	28	information	information	NOUN
issue-2143	18	29	at	at	ADP
issue-2143	18	30	all	all	DET
issue-2143	18	31	levels	level	NOUN
issue-2143	18	32	of	of	ADP
issue-2143	18	33	the	the	DET
issue-2143	18	34	study	study	NOUN
issue-2143	18	35	.	.	PUNCT
issue-2143	19	1	each	each	DET
issue-2143	19	2	approach	approach	NOUN
issue-2143	19	3	has	have	VERB
issue-2143	19	4	its	its	PRON
issue-2143	19	5	own	own	ADJ
issue-2143	19	6	strengths	strength	NOUN
issue-2143	19	7	and	and	CCONJ
issue-2143	19	8	weaknesses	weakness	NOUN
issue-2143	19	9	.	.	PUNCT
issue-2143	20	1	the	the	DET
issue-2143	20	2	weaknesses	weakness	NOUN
issue-2143	20	3	are	be	AUX
issue-2143	20	4	more	more	ADV
issue-2143	20	5	related	related	ADJ
issue-2143	20	6	to	to	ADP
issue-2143	20	7	the	the	DET
issue-2143	20	8	difficulties	difficulty	NOUN
issue-2143	20	9	of	of	ADP
issue-2143	20	10	quantifying	quantify	VERB
issue-2143	20	11	some	some	DET
issue-2143	20	12	components	component	NOUN
issue-2143	20	13	of	of	ADP
issue-2143	20	14	human	human	ADJ
issue-2143	20	15	capital	capital	NOUN
issue-2143	20	16	,	,	PUNCT
issue-2143	20	17	and	and	CCONJ
issue-2143	20	18	the	the	DET
issue-2143	20	19	difficulties	difficulty	NOUN
issue-2143	20	20	of	of	ADP
issue-2143	20	21	collecting	collecting	NOUN
issue-2143	20	22	,	,	PUNCT
issue-2143	20	23	processing	processing	NOUN
issue-2143	20	24	and	and	CCONJ
issue-2143	20	25	statistically	statistically	ADV
issue-2143	20	26	analysing	analyse	VERB
issue-2143	20	27	information	information	NOUN
issue-2143	20	28	at	at	ADP
issue-2143	20	29	all	all	DET
issue-2143	20	30	levels	level	NOUN
issue-2143	20	31	of	of	ADP
issue-2143	20	32	the	the	DET
issue-2143	20	33	study	study	NOUN
issue-2143	20	34	.	.	PUNCT
issue-2143	21	1	the	the	DET
issue-2143	21	2	authors	author	NOUN
issue-2143	21	3	also	also	ADV
issue-2143	21	4	found	find	VERB
issue-2143	21	5	that	that	SCONJ
issue-2143	21	6	the	the	DET
issue-2143	21	7	investment	investment	NOUN
issue-2143	21	8	approach	approach	NOUN
issue-2143	21	9	is	be	AUX
issue-2143	21	10	the	the	DET
issue-2143	21	11	most	most	ADV
issue-2143	21	12	popular	popular	ADJ
issue-2143	21	13	and	and	CCONJ
issue-2143	21	14	provides	provide	VERB
issue-2143	21	15	the	the	DET
issue-2143	21	16	most	most	ADV
issue-2143	21	17	adequate	adequate	ADJ
issue-2143	21	18	estimates	estimate	NOUN
issue-2143	21	19	.	.	PUNCT
issue-2143	22	1	practical	practical	ADJ
issue-2143	22	2	implications	implication	NOUN
issue-2143	22	3	.	.	PUNCT
issue-2143	23	1	the	the	DET
issue-2143	23	2	results	result	NOUN
issue-2143	23	3	of	of	ADP
issue-2143	23	4	this	this	DET
issue-2143	23	5	study	study	NOUN
issue-2143	23	6	provide	provide	VERB
issue-2143	23	7	a	a	DET
issue-2143	23	8	methodological	methodological	ADJ
issue-2143	23	9	basis	basis	NOUN
issue-2143	23	10	for	for	ADP
issue-2143	23	11	improving	improve	VERB
issue-2143	23	12	the	the	DET
issue-2143	23	13	methodology	methodology	NOUN
issue-2143	23	14	of	of	ADP
issue-2143	23	15	estimating	estimate	VERB
issue-2143	23	16	the	the	DET
issue-2143	23	17	value	value	NOUN
issue-2143	23	18	of	of	ADP
issue-2143	23	19	human	human	ADJ
issue-2143	23	20	capital	capital	NOUN
issue-2143	23	21	.	.	PUNCT
issue-2143	24	1	the	the	DET
issue-2143	24	2	analysed	analyse	VERB
issue-2143	24	3	approaches	approach	NOUN
issue-2143	24	4	can	can	AUX
issue-2143	24	5	be	be	AUX
issue-2143	24	6	used	use	VERB
issue-2143	24	7	at	at	ADP
issue-2143	24	8	different	different	ADJ
issue-2143	24	9	levels	level	NOUN
issue-2143	24	10	of	of	ADP
issue-2143	24	11	the	the	DET
issue-2143	24	12	national	national	ADJ
issue-2143	24	13	economy	economy	NOUN
issue-2143	24	14	(	(	PUNCT
issue-2143	24	15	macro-	macro-	CCONJ
issue-2143	24	16	,	,	PUNCT
issue-2143	24	17	mesoand	mesoand	NOUN
issue-2143	24	18	micro-	micro-	NOUN
issue-2143	24	19	)	)	PUNCT
issue-2143	24	20	by	by	ADP
issue-2143	24	21	different	different	ADJ
issue-2143	24	22	organisational	organisational	ADJ
issue-2143	24	23	structures	structure	NOUN
issue-2143	24	24	for	for	ADP
issue-2143	24	25	further	further	ADJ
issue-2143	24	26	management	management	NOUN
issue-2143	24	27	decisions	decision	NOUN
issue-2143	24	28	.	.	PUNCT
issue-2143	25	1	key	key	ADJ
issue-2143	25	2	words	word	NOUN
issue-2143	25	3	:	:	PUNCT
issue-2143	25	4	human	human	ADJ
issue-2143	25	5	capital	capital	NOUN
issue-2143	25	6	,	,	PUNCT
issue-2143	25	7	method	method	NOUN
issue-2143	25	8	,	,	PUNCT
issue-2143	25	9	assessment	assessment	NOUN
issue-2143	25	10	,	,	PUNCT
issue-2143	25	11	national	national	ADJ
issue-2143	25	12	economy	economy	NOUN
issue-2143	25	13	,	,	PUNCT
issue-2143	25	14	labour	labour	NOUN
issue-2143	25	15	.	.	PUNCT
issue-2143	26	1	jel	jel	PROPN
issue-2143	26	2	classification	classification	NOUN
issue-2143	26	3	:	:	PUNCT
issue-2143	26	4	e20	e20	PROPN
issue-2143	26	5	,	,	PUNCT
issue-2143	26	6	e22	e22	NOUN
issue-2143	26	7	,	,	PUNCT
issue-2143	26	8	e24	e24	NOUN
issue-2143	26	9	1	1	NUM
issue-2143	26	10	.	.	PUNCT
issue-2143	26	11	introduction	introduction	NOUN
issue-2143	26	12	the	the	DET
issue-2143	26	13	development	development	NOUN
issue-2143	26	14	of	of	ADP
issue-2143	26	15	the	the	DET
issue-2143	26	16	knowledge	knowledge	NOUN
issue-2143	26	17	-	-	PUNCT
issue-2143	26	18	based	base	VERB
issue-2143	26	19	economy	economy	NOUN
issue-2143	26	20	poses	pose	VERB
issue-2143	26	21	new	new	ADJ
issue-2143	26	22	challenges	challenge	NOUN
issue-2143	26	23	for	for	ADP
issue-2143	26	24	researchers	researcher	NOUN
issue-2143	26	25	and	and	CCONJ
issue-2143	26	26	practitioners	practitioner	NOUN
issue-2143	26	27	,	,	PUNCT
issue-2143	26	28	namely	namely	ADV
issue-2143	26	29	the	the	DET
issue-2143	26	30	development	development	NOUN
issue-2143	26	31	of	of	ADP
issue-2143	26	32	techniques	technique	NOUN
issue-2143	26	33	for	for	ADP
issue-2143	26	34	estimating	estimate	VERB
issue-2143	26	35	intangible	intangible	ADJ
issue-2143	26	36	assets	asset	NOUN
issue-2143	26	37	,	,	PUNCT
issue-2143	26	38	intellectual	intellectual	ADJ
issue-2143	26	39	capital	capital	NOUN
issue-2143	26	40	,	,	PUNCT
issue-2143	26	41	etc	etc	X
issue-2143	26	42	.	.	X
issue-2143	27	1	the	the	DET
issue-2143	27	2	complexity	complexity	NOUN
issue-2143	27	3	of	of	ADP
issue-2143	27	4	estimating	estimate	VERB
issue-2143	27	5	these	these	DET
issue-2143	27	6	categories	category	NOUN
issue-2143	27	7	is	be	AUX
issue-2143	27	8	also	also	ADV
issue-2143	27	9	due	due	ADJ
issue-2143	27	10	to	to	ADP
issue-2143	27	11	the	the	DET
issue-2143	27	12	ambiguity	ambiguity	NOUN
issue-2143	27	13	of	of	ADP
issue-2143	27	14	their	their	PRON
issue-2143	27	15	formulation	formulation	NOUN
issue-2143	27	16	.	.	PUNCT
issue-2143	28	1	human	human	ADJ
issue-2143	28	2	capital	capital	NOUN
issue-2143	28	3	in	in	ADP
issue-2143	28	4	the	the	DET
issue-2143	28	5	structure	structure	NOUN
issue-2143	28	6	of	of	ADP
issue-2143	28	7	a	a	DET
issue-2143	28	8	company	company	NOUN
issue-2143	28	9	's	's	PART
issue-2143	28	10	intellectual	intellectual	ADJ
issue-2143	28	11	capital	capital	NOUN
issue-2143	28	12	is	be	AUX
issue-2143	28	13	fundamental	fundamental	ADJ
issue-2143	28	14	and	and	CCONJ
issue-2143	28	15	determines	determine	VERB
issue-2143	28	16	the	the	DET
issue-2143	28	17	successful	successful	ADJ
issue-2143	28	18	development	development	NOUN
issue-2143	28	19	of	of	ADP
issue-2143	28	20	the	the	DET
issue-2143	28	21	other	other	ADJ
issue-2143	28	22	components	component	NOUN
issue-2143	28	23	,	,	PUNCT
issue-2143	28	24	so	so	ADV
issue-2143	28	25	intellectual	intellectual	ADJ
issue-2143	28	26	capital	capital	NOUN
issue-2143	28	27	,	,	PUNCT
issue-2143	28	28	or	or	CCONJ
issue-2143	28	29	intangible	intangible	ADJ
issue-2143	28	30	assets	asset	NOUN
issue-2143	28	31	,	,	PUNCT
issue-2143	28	32	is	be	AUX
issue-2143	28	33	an	an	DET
issue-2143	28	34	important	important	ADJ
issue-2143	28	35	component	component	NOUN
issue-2143	28	36	in	in	ADP
issue-2143	28	37	valuing	value	VERB
issue-2143	28	38	a	a	DET
issue-2143	28	39	company	company	NOUN
issue-2143	28	40	(	(	PUNCT
issue-2143	28	41	ani	ani	X
issue-2143	28	42	matei	matei	NOUN
issue-2143	28	43	;	;	PUNCT
issue-2143	28	44	artuc	artuc	ADJ
issue-2143	28	45	,	,	PUNCT
issue-2143	28	46	docquier	docquier	NOUN
issue-2143	28	47	,	,	PUNCT
issue-2143	28	48	özden	özden	ADJ
issue-2143	28	49	,	,	PUNCT
issue-2143	28	50	parsons	parson	NOUN
issue-2143	28	51	,	,	PUNCT
issue-2143	28	52	2015	2015	NUM
issue-2143	28	53	)	)	PUNCT
issue-2143	28	54	.	.	PUNCT
issue-2143	29	1	in	in	ADP
issue-2143	29	2	today	today	NOUN
issue-2143	29	3	's	's	PART
issue-2143	29	4	environment	environment	NOUN
issue-2143	29	5	,	,	PUNCT
issue-2143	29	6	economic	economic	ADJ
issue-2143	29	7	growth	growth	NOUN
issue-2143	29	8	is	be	AUX
issue-2143	29	9	more	more	ADV
issue-2143	29	10	influenced	influence	VERB
issue-2143	29	11	by	by	ADP
issue-2143	29	12	factors	factor	NOUN
issue-2143	29	13	such	such	ADJ
issue-2143	29	14	as	as	ADP
issue-2143	29	15	the	the	DET
issue-2143	29	16	innovativeness	innovativeness	NOUN
issue-2143	29	17	of	of	ADP
issue-2143	29	18	the	the	DET
issue-2143	29	19	economy	economy	NOUN
issue-2143	29	20	,	,	PUNCT
issue-2143	29	21	intellectual	intellectual	ADJ
issue-2143	29	22	capital	capital	NOUN
issue-2143	29	23	,	,	PUNCT
issue-2143	29	24	the	the	DET
issue-2143	29	25	quality	quality	NOUN
issue-2143	29	26	of	of	ADP
issue-2143	29	27	human	human	ADJ
issue-2143	29	28	potential	potential	NOUN
issue-2143	29	29	,	,	PUNCT
issue-2143	29	30	i.e.	i.e.	X
issue-2143	29	31	,	,	PUNCT
issue-2143	29	32	the	the	DET
issue-2143	29	33	key	key	NOUN
issue-2143	29	34	is	be	AUX
issue-2143	29	35	the	the	DET
issue-2143	29	36	person	person	NOUN
issue-2143	29	37	and	and	CCONJ
issue-2143	29	38	his/	his/	VERB
issue-2143	29	39	her	her	PRON
issue-2143	29	40	capabilities	capability	NOUN
issue-2143	29	41	.	.	PUNCT
issue-2143	30	1	in	in	ADP
issue-2143	30	2	the	the	DET
issue-2143	30	3	scientific	scientific	ADJ
issue-2143	30	4	literature	literature	NOUN
issue-2143	30	5	,	,	PUNCT
issue-2143	30	6	approaches	approach	VERB
issue-2143	30	7	to	to	ADP
issue-2143	30	8	the	the	DET
issue-2143	30	9	study	study	NOUN
issue-2143	30	10	of	of	ADP
issue-2143	30	11	the	the	DET
issue-2143	30	12	role	role	NOUN
issue-2143	30	13	of	of	ADP
issue-2143	30	14	a	a	DET
issue-2143	30	15	person	person	NOUN
issue-2143	30	16	in	in	ADP
issue-2143	30	17	economic	economic	ADJ
issue-2143	30	18	processes	process	NOUN
issue-2143	30	19	have	have	AUX
issue-2143	30	20	changed	change	VERB
issue-2143	30	21	from	from	ADP
issue-2143	30	22	the	the	DET
issue-2143	30	23	use	use	NOUN
issue-2143	30	24	of	of	ADP
issue-2143	30	25	categories	category	NOUN
issue-2143	30	26	of	of	ADP
issue-2143	30	27	labour	labour	NOUN
issue-2143	30	28	,	,	PUNCT
issue-2143	30	29	human	human	ADJ
issue-2143	30	30	factor	factor	NOUN
issue-2143	30	31	to	to	ADP
issue-2143	30	32	the	the	DET
issue-2143	30	33	application	application	NOUN
issue-2143	30	34	of	of	ADP
issue-2143	30	35	the	the	DET
issue-2143	30	36	category	category	NOUN
issue-2143	30	37	of	of	ADP
issue-2143	30	38	human	human	ADJ
issue-2143	30	39	capital	capital	NOUN
issue-2143	30	40	.	.	PUNCT
issue-2143	31	1	human	human	ADJ
issue-2143	31	2	capital	capital	NOUN
issue-2143	31	3	is	be	AUX
issue-2143	31	4	one	one	NUM
issue-2143	31	5	of	of	ADP
issue-2143	31	6	baltic	baltic	ADJ
issue-2143	31	7	journal	journal	PROPN
issue-2143	31	8	of	of	ADP
issue-2143	31	9	economic	economic	ADJ
issue-2143	31	10	studies	study	NOUN
issue-2143	31	11	180	180	NUM
issue-2143	31	12	vol	vol	NOUN
issue-2143	31	13	.	.	PUNCT
issue-2143	32	1	9	9	NUM
issue-2143	32	2	no	no	NOUN
issue-2143	32	3	.	.	NOUN
issue-2143	33	1	3	3	NUM
issue-2143	33	2	,	,	PUNCT
issue-2143	33	3	2023	2023	NUM
issue-2143	33	4	the	the	DET
issue-2143	33	5	structural	structural	ADJ
issue-2143	33	6	components	component	NOUN
issue-2143	33	7	of	of	ADP
issue-2143	33	8	intellectual	intellectual	ADJ
issue-2143	33	9	capital	capital	NOUN
issue-2143	33	10	,	,	PUNCT
issue-2143	33	11	which	which	PRON
issue-2143	33	12	also	also	ADV
issue-2143	33	13	includes	include	VERB
issue-2143	33	14	relational	relational	ADJ
issue-2143	33	15	capital	capital	NOUN
issue-2143	33	16	(	(	PUNCT
issue-2143	33	17	consumer	consumer	NOUN
issue-2143	33	18	,	,	PUNCT
issue-2143	33	19	customer	customer	NOUN
issue-2143	33	20	,	,	PUNCT
issue-2143	33	21	brand	brand	NOUN
issue-2143	33	22	,	,	PUNCT
issue-2143	33	23	market	market	NOUN
issue-2143	33	24	)	)	PUNCT
issue-2143	33	25	and	and	CCONJ
issue-2143	33	26	structural	structural	ADJ
issue-2143	33	27	(	(	PUNCT
issue-2143	33	28	organisational	organisational	ADJ
issue-2143	33	29	)	)	PUNCT
issue-2143	33	30	capital	capital	NOUN
issue-2143	33	31	.	.	PUNCT
issue-2143	34	1	human	human	ADJ
issue-2143	34	2	capital	capital	NOUN
issue-2143	34	3	is	be	AUX
issue-2143	34	4	the	the	DET
issue-2143	34	5	only	only	ADJ
issue-2143	34	6	economic	economic	ADJ
issue-2143	34	7	component	component	NOUN
issue-2143	34	8	with	with	ADP
issue-2143	34	9	the	the	DET
issue-2143	34	10	ability	ability	NOUN
issue-2143	34	11	to	to	PART
issue-2143	34	12	produce	produce	VERB
issue-2143	34	13	value	value	NOUN
issue-2143	34	14	,	,	PUNCT
issue-2143	34	15	but	but	CCONJ
issue-2143	34	16	it	it	PRON
issue-2143	34	17	is	be	AUX
issue-2143	34	18	very	very	ADV
issue-2143	34	19	difficult	difficult	ADJ
issue-2143	34	20	to	to	PART
issue-2143	34	21	estimate	estimate	VERB
issue-2143	34	22	(	(	PUNCT
issue-2143	34	23	ani	ani	X
issue-2143	34	24	matei	matei	NOUN
issue-2143	34	25	;	;	PUNCT
issue-2143	34	26	guillaumont	guillaumont	VERB
issue-2143	34	27	,	,	PUNCT
issue-2143	34	28	mcgillivray	mcgillivray	ADJ
issue-2143	34	29	,	,	PUNCT
issue-2143	34	30	wagner	wagner	PROPN
issue-2143	34	31	,	,	PUNCT
issue-2143	34	32	2017	2017	NUM
issue-2143	34	33	;	;	PUNCT
issue-2143	34	34	4	4	NUM
issue-2143	34	35	techniques	technique	NOUN
issue-2143	34	36	for	for	ADP
issue-2143	34	37	assessing	assess	VERB
issue-2143	34	38	human	human	ADJ
issue-2143	34	39	capital	capital	NOUN
issue-2143	34	40	)	)	PUNCT
issue-2143	34	41	.	.	PUNCT
issue-2143	35	1	although	although	SCONJ
issue-2143	35	2	a	a	DET
issue-2143	35	3	number	number	NOUN
issue-2143	35	4	of	of	ADP
issue-2143	35	5	researchers	researcher	NOUN
issue-2143	35	6	believe	believe	VERB
issue-2143	35	7	that	that	SCONJ
issue-2143	35	8	the	the	DET
issue-2143	35	9	purpose	purpose	NOUN
issue-2143	35	10	of	of	ADP
issue-2143	35	11	human	human	ADJ
issue-2143	35	12	capital	capital	NOUN
issue-2143	35	13	assessment	assessment	NOUN
issue-2143	35	14	is	be	AUX
issue-2143	35	15	fundamentally	fundamentally	ADV
issue-2143	35	16	incorrect	incorrect	ADJ
issue-2143	35	17	,	,	PUNCT
issue-2143	35	18	the	the	DET
issue-2143	35	19	need	need	NOUN
issue-2143	35	20	for	for	ADP
issue-2143	35	21	human	human	ADJ
issue-2143	35	22	capital	capital	NOUN
issue-2143	35	23	assessment	assessment	NOUN
issue-2143	35	24	is	be	AUX
issue-2143	35	25	undeniable	undeniable	ADJ
issue-2143	35	26	.	.	PUNCT
issue-2143	36	1	however	however	ADV
issue-2143	36	2	,	,	PUNCT
issue-2143	36	3	the	the	DET
issue-2143	36	4	use	use	NOUN
issue-2143	36	5	of	of	ADP
issue-2143	36	6	financial	financial	ADJ
issue-2143	36	7	indicators	indicator	NOUN
issue-2143	36	8	to	to	PART
issue-2143	36	9	assess	assess	VERB
issue-2143	36	10	human	human	ADJ
issue-2143	36	11	capital	capital	NOUN
issue-2143	36	12	is	be	AUX
issue-2143	36	13	widespread	widespread	ADJ
issue-2143	36	14	and	and	CCONJ
issue-2143	36	15	rather	rather	ADV
issue-2143	36	16	scattered	scatter	VERB
issue-2143	36	17	.	.	PUNCT
issue-2143	37	1	there	there	PRON
issue-2143	37	2	are	be	VERB
issue-2143	37	3	different	different	ADJ
issue-2143	37	4	approaches	approach	NOUN
issue-2143	37	5	to	to	ADP
issue-2143	37	6	measuring	measure	VERB
issue-2143	37	7	the	the	DET
issue-2143	37	8	different	different	ADJ
issue-2143	37	9	components	component	NOUN
issue-2143	37	10	of	of	ADP
issue-2143	37	11	human	human	ADJ
issue-2143	37	12	capital	capital	NOUN
issue-2143	37	13	,	,	PUNCT
issue-2143	37	14	but	but	CCONJ
issue-2143	37	15	no	no	DET
issue-2143	37	16	clear	clear	ADJ
issue-2143	37	17	methodology	methodology	NOUN
issue-2143	37	18	has	have	AUX
issue-2143	37	19	yet	yet	ADV
issue-2143	37	20	been	be	AUX
issue-2143	37	21	developed	develop	VERB
issue-2143	37	22	for	for	ADP
issue-2143	37	23	its	its	PRON
issue-2143	37	24	integrated	integrated	ADJ
issue-2143	37	25	assessment	assessment	NOUN
issue-2143	37	26	,	,	PUNCT
issue-2143	37	27	nor	nor	CCONJ
issue-2143	37	28	is	be	AUX
issue-2143	37	29	there	there	PRON
issue-2143	37	30	clear	clear	ADJ
issue-2143	37	31	guidance	guidance	NOUN
issue-2143	37	32	on	on	ADP
issue-2143	37	33	the	the	DET
issue-2143	37	34	choice	choice	NOUN
issue-2143	37	35	of	of	ADP
issue-2143	37	36	methods	method	NOUN
issue-2143	37	37	in	in	ADP
issue-2143	37	38	different	different	ADJ
issue-2143	37	39	situations	situation	NOUN
issue-2143	37	40	.	.	PUNCT
issue-2143	38	1	2	2	X
issue-2143	38	2	.	.	X
issue-2143	38	3	typology	typology	NOUN
issue-2143	38	4	of	of	ADP
issue-2143	38	5	existing	exist	VERB
issue-2143	38	6	methods	method	NOUN
issue-2143	38	7	of	of	ADP
issue-2143	38	8	human	human	ADJ
issue-2143	38	9	capital	capital	NOUN
issue-2143	38	10	assessment	assessment	NOUN
issue-2143	38	11	the	the	DET
issue-2143	38	12	conducted	conduct	VERB
issue-2143	38	13	analysis	analysis	NOUN
issue-2143	38	14	of	of	ADP
issue-2143	38	15	approaches	approach	NOUN
issue-2143	38	16	and	and	CCONJ
issue-2143	38	17	methods	method	NOUN
issue-2143	38	18	of	of	ADP
issue-2143	38	19	estimation	estimation	NOUN
issue-2143	38	20	of	of	ADP
issue-2143	38	21	human	human	ADJ
issue-2143	38	22	capital	capital	NOUN
issue-2143	38	23	in	in	ADP
issue-2143	38	24	ukrainian	ukrainian	ADJ
issue-2143	38	25	and	and	CCONJ
issue-2143	38	26	foreign	foreign	ADJ
issue-2143	38	27	practice	practice	NOUN
issue-2143	38	28	allowed	allow	VERB
issue-2143	38	29	to	to	PART
issue-2143	38	30	assign	assign	VERB
issue-2143	38	31	the	the	DET
issue-2143	38	32	following	follow	VERB
issue-2143	38	33	criteria	criterion	NOUN
issue-2143	38	34	of	of	ADP
issue-2143	38	35	their	their	PRON
issue-2143	38	36	classification	classification	NOUN
issue-2143	38	37	:	:	PUNCT
issue-2143	38	38	–	–	PUNCT
issue-2143	38	39	on	on	ADP
issue-2143	38	40	the	the	DET
issue-2143	38	41	economic	economic	ADJ
issue-2143	38	42	level	level	NOUN
issue-2143	38	43	(	(	PUNCT
issue-2143	38	44	macro-	macro-	SYM
issue-2143	38	45	,	,	PUNCT
issue-2143	38	46	meso-	meso-	X
issue-2143	38	47	,	,	PUNCT
issue-2143	38	48	micro-	micro-	NOUN
issue-2143	38	49	)	)	PUNCT
issue-2143	38	50	;	;	PUNCT
issue-2143	38	51	–	–	PUNCT
issue-2143	38	52	on	on	ADP
issue-2143	38	53	the	the	DET
issue-2143	38	54	used	use	VERB
issue-2143	38	55	interpretation	interpretation	NOUN
issue-2143	38	56	of	of	ADP
issue-2143	38	57	human	human	ADJ
issue-2143	38	58	capital	capital	NOUN
issue-2143	38	59	;	;	PUNCT
issue-2143	38	60	–	–	PUNCT
issue-2143	38	61	on	on	ADP
issue-2143	38	62	the	the	DET
issue-2143	38	63	used	use	VERB
issue-2143	38	64	approach	approach	NOUN
issue-2143	38	65	.	.	PUNCT
issue-2143	39	1	at	at	ADP
issue-2143	39	2	the	the	DET
issue-2143	39	3	micro	micro	NOUN
issue-2143	39	4	-	-	NOUN
issue-2143	39	5	level	level	NOUN
issue-2143	39	6	,	,	PUNCT
issue-2143	39	7	the	the	DET
issue-2143	39	8	human	human	ADJ
issue-2143	39	9	capital	capital	NOUN
issue-2143	39	10	of	of	ADP
issue-2143	39	11	the	the	DET
issue-2143	39	12	individual	individual	NOUN
issue-2143	39	13	is	be	AUX
issue-2143	39	14	estimated	estimate	VERB
issue-2143	39	15	,	,	PUNCT
issue-2143	39	16	which	which	PRON
issue-2143	39	17	is	be	AUX
issue-2143	39	18	then	then	ADV
issue-2143	39	19	summed	sum	VERB
issue-2143	39	20	up	up	ADP
issue-2143	39	21	to	to	PART
issue-2143	39	22	give	give	VERB
issue-2143	39	23	an	an	DET
issue-2143	39	24	overall	overall	ADJ
issue-2143	39	25	estimate	estimate	NOUN
issue-2143	39	26	of	of	ADP
issue-2143	39	27	the	the	DET
issue-2143	39	28	human	human	ADJ
issue-2143	39	29	capital	capital	NOUN
issue-2143	39	30	of	of	ADP
issue-2143	39	31	the	the	DET
issue-2143	39	32	organisation	organisation	NOUN
issue-2143	39	33	,	,	PUNCT
issue-2143	39	34	or	or	CCONJ
issue-2143	39	35	the	the	DET
issue-2143	39	36	human	human	ADJ
issue-2143	39	37	capital	capital	NOUN
issue-2143	39	38	of	of	ADP
issue-2143	39	39	the	the	DET
issue-2143	39	40	organisation	organisation	NOUN
issue-2143	39	41	as	as	ADP
issue-2143	39	42	a	a	DET
issue-2143	39	43	whole	whole	NOUN
issue-2143	39	44	;	;	PUNCT
issue-2143	39	45	at	at	ADP
issue-2143	39	46	the	the	DET
issue-2143	39	47	meso	meso	NOUN
issue-2143	39	48	-	-	PUNCT
issue-2143	39	49	level	level	NOUN
issue-2143	39	50	,	,	PUNCT
issue-2143	39	51	human	human	ADJ
issue-2143	39	52	capital	capital	NOUN
issue-2143	39	53	is	be	AUX
issue-2143	39	54	estimated	estimate	VERB
issue-2143	39	55	at	at	ADP
issue-2143	39	56	the	the	DET
issue-2143	39	57	level	level	NOUN
issue-2143	39	58	of	of	ADP
issue-2143	39	59	large	large	ADJ
issue-2143	39	60	companies	company	NOUN
issue-2143	39	61	and	and	CCONJ
issue-2143	39	62	the	the	DET
issue-2143	39	63	region	region	NOUN
issue-2143	39	64	.	.	PUNCT
issue-2143	40	1	at	at	ADP
issue-2143	40	2	the	the	DET
issue-2143	40	3	macro	macro	NOUN
issue-2143	40	4	-	-	NOUN
issue-2143	40	5	level	level	NOUN
issue-2143	40	6	,	,	PUNCT
issue-2143	40	7	human	human	ADJ
issue-2143	40	8	capital	capital	NOUN
issue-2143	40	9	is	be	AUX
issue-2143	40	10	estimated	estimate	VERB
issue-2143	40	11	at	at	ADP
issue-2143	40	12	the	the	DET
issue-2143	40	13	national	national	ADJ
issue-2143	40	14	level	level	NOUN
issue-2143	40	15	,	,	PUNCT
issue-2143	40	16	and	and	CCONJ
issue-2143	40	17	at	at	ADP
issue-2143	40	18	the	the	DET
issue-2143	40	19	mega	mega	ADJ
issue-2143	40	20	level	level	NOUN
issue-2143	40	21	,	,	PUNCT
issue-2143	40	22	human	human	ADJ
issue-2143	40	23	capital	capital	NOUN
issue-2143	40	24	is	be	AUX
issue-2143	40	25	estimated	estimate	VERB
issue-2143	40	26	at	at	ADP
issue-2143	40	27	the	the	DET
issue-2143	40	28	global	global	ADJ
issue-2143	40	29	scale	scale	NOUN
issue-2143	40	30	.	.	PUNCT
issue-2143	41	1	the	the	DET
issue-2143	41	2	basic	basic	ADJ
issue-2143	41	3	method	method	NOUN
issue-2143	41	4	of	of	ADP
issue-2143	41	5	estimating	estimate	VERB
issue-2143	41	6	human	human	ADJ
issue-2143	41	7	capital	capital	NOUN
issue-2143	41	8	at	at	ADP
issue-2143	41	9	the	the	DET
issue-2143	41	10	macro(mega-	macro(mega-	NOUN
issue-2143	41	11	,	,	PUNCT
issue-2143	41	12	meso-	meso-	X
issue-2143	41	13	)	)	PUNCT
issue-2143	41	14	level	level	NOUN
issue-2143	41	15	is	be	AUX
issue-2143	41	16	the	the	DET
issue-2143	41	17	calculation	calculation	NOUN
issue-2143	41	18	of	of	ADP
issue-2143	41	19	the	the	DET
issue-2143	41	20	human	human	PROPN
issue-2143	41	21	development	development	PROPN
issue-2143	41	22	index	index	NOUN
issue-2143	41	23	.	.	PUNCT
issue-2143	42	1	it	it	PRON
issue-2143	42	2	is	be	AUX
issue-2143	42	3	an	an	DET
issue-2143	42	4	integrative	integrative	ADJ
issue-2143	42	5	indicator	indicator	NOUN
issue-2143	42	6	that	that	PRON
issue-2143	42	7	takes	take	VERB
issue-2143	42	8	into	into	ADP
issue-2143	42	9	account	account	NOUN
issue-2143	42	10	:	:	PUNCT
issue-2143	42	11	well	well	ADV
issue-2143	42	12	-	-	PUNCT
issue-2143	42	13	being	being	NOUN
issue-2143	42	14	factors	factor	NOUN
issue-2143	42	15	(	(	PUNCT
issue-2143	42	16	gdp	gdp	NOUN
issue-2143	42	17	per	per	ADP
issue-2143	42	18	capita	capita	NOUN
issue-2143	42	19	)	)	PUNCT
issue-2143	42	20	;	;	PUNCT
issue-2143	42	21	health	health	NOUN
issue-2143	42	22	factors	factor	NOUN
issue-2143	42	23	(	(	PUNCT
issue-2143	42	24	life	life	NOUN
issue-2143	42	25	expectancy	expectancy	NOUN
issue-2143	42	26	)	)	PUNCT
issue-2143	42	27	,	,	PUNCT
issue-2143	42	28	educational	educational	ADJ
issue-2143	42	29	level	level	NOUN
issue-2143	42	30	of	of	ADP
issue-2143	42	31	the	the	DET
issue-2143	42	32	population	population	NOUN
issue-2143	42	33	and	and	CCONJ
issue-2143	42	34	others	other	NOUN
issue-2143	42	35	.	.	PUNCT
issue-2143	43	1	it	it	PRON
issue-2143	43	2	is	be	AUX
issue-2143	43	3	most	most	ADV
issue-2143	43	4	commonly	commonly	ADV
issue-2143	43	5	used	use	VERB
issue-2143	43	6	by	by	ADP
issue-2143	43	7	public	public	ADJ
issue-2143	43	8	authorities	authority	NOUN
issue-2143	43	9	at	at	ADP
issue-2143	43	10	different	different	ADJ
issue-2143	43	11	levels	level	NOUN
issue-2143	43	12	as	as	ADP
issue-2143	43	13	a	a	DET
issue-2143	43	14	tool	tool	NOUN
issue-2143	43	15	to	to	PART
issue-2143	43	16	assess	assess	VERB
issue-2143	43	17	the	the	DET
issue-2143	43	18	effectiveness	effectiveness	NOUN
issue-2143	43	19	of	of	ADP
issue-2143	43	20	investment	investment	NOUN
issue-2143	43	21	in	in	ADP
issue-2143	43	22	improving	improve	VERB
issue-2143	43	23	the	the	DET
issue-2143	43	24	quality	quality	NOUN
issue-2143	43	25	of	of	ADP
issue-2143	43	26	human	human	ADJ
issue-2143	43	27	capital	capital	NOUN
issue-2143	43	28	.	.	PUNCT
issue-2143	44	1	the	the	DET
issue-2143	44	2	vast	vast	ADJ
issue-2143	44	3	majority	majority	NOUN
issue-2143	44	4	of	of	ADP
issue-2143	44	5	methods	method	NOUN
issue-2143	44	6	allow	allow	VERB
issue-2143	44	7	the	the	DET
issue-2143	44	8	estimation	estimation	NOUN
issue-2143	44	9	of	of	ADP
issue-2143	44	10	human	human	ADJ
issue-2143	44	11	capital	capital	NOUN
issue-2143	44	12	at	at	ADP
issue-2143	44	13	the	the	DET
issue-2143	44	14	micro	micro	NOUN
issue-2143	44	15	-	-	NOUN
issue-2143	44	16	level	level	NOUN
issue-2143	44	17	,	,	PUNCT
issue-2143	44	18	the	the	DET
issue-2143	44	19	most	most	ADV
issue-2143	44	20	important	important	ADJ
issue-2143	44	21	of	of	ADP
issue-2143	44	22	which	which	PRON
issue-2143	44	23	are	be	AUX
issue-2143	44	24	presented	present	VERB
issue-2143	44	25	in	in	ADP
issue-2143	44	26	table	table	NOUN
issue-2143	44	27	1	1	NUM
issue-2143	44	28	.	.	PUNCT
issue-2143	45	1	different	different	ADJ
issue-2143	45	2	groups	group	NOUN
issue-2143	45	3	of	of	ADP
issue-2143	45	4	methods	method	NOUN
issue-2143	45	5	of	of	ADP
issue-2143	45	6	estimation	estimation	NOUN
issue-2143	45	7	of	of	ADP
issue-2143	45	8	human	human	ADJ
issue-2143	45	9	capital	capital	NOUN
issue-2143	45	10	are	be	AUX
issue-2143	45	11	also	also	ADV
issue-2143	45	12	distinguished	distinguish	VERB
issue-2143	45	13	depending	depend	VERB
issue-2143	45	14	on	on	ADP
issue-2143	45	15	the	the	DET
issue-2143	45	16	interpretation	interpretation	NOUN
issue-2143	45	17	used	use	VERB
issue-2143	45	18	:	:	PUNCT
issue-2143	45	19	a	a	DET
issue-2143	45	20	person	person	NOUN
issue-2143	45	21	is	be	AUX
issue-2143	45	22	capital	capital	NOUN
issue-2143	45	23	in	in	ADP
issue-2143	45	24	itself	itself	PRON
issue-2143	45	25	,	,	PUNCT
issue-2143	45	26	or	or	CCONJ
issue-2143	45	27	capital	capital	NOUN
issue-2143	45	28	is	be	AUX
issue-2143	45	29	a	a	DET
issue-2143	45	30	set	set	NOUN
issue-2143	45	31	of	of	ADP
issue-2143	45	32	inherited	inherit	VERB
issue-2143	45	33	and	and	CCONJ
issue-2143	45	34	acquired	acquire	VERB
issue-2143	45	35	abilities	ability	NOUN
issue-2143	45	36	,	,	PUNCT
issue-2143	45	37	or	or	CCONJ
issue-2143	45	38	human	human	ADJ
issue-2143	45	39	capital	capital	NOUN
issue-2143	45	40	is	be	AUX
issue-2143	45	41	a	a	DET
issue-2143	45	42	resource	resource	NOUN
issue-2143	45	43	used	use	VERB
issue-2143	45	44	by	by	ADP
issue-2143	45	45	enterprises	enterprise	NOUN
issue-2143	45	46	to	to	PART
issue-2143	45	47	generate	generate	VERB
issue-2143	45	48	their	their	PRON
issue-2143	45	49	income	income	NOUN
issue-2143	45	50	.	.	PUNCT
issue-2143	46	1	calculation	calculation	NOUN
issue-2143	46	2	of	of	ADP
issue-2143	46	3	the	the	DET
issue-2143	46	4	value	value	NOUN
issue-2143	46	5	of	of	ADP
issue-2143	46	6	human	human	ADJ
issue-2143	46	7	capital	capital	NOUN
issue-2143	46	8	on	on	ADP
issue-2143	46	9	the	the	DET
issue-2143	46	10	basis	basis	NOUN
issue-2143	46	11	of	of	ADP
issue-2143	46	12	tests	test	NOUN
issue-2143	46	13	in	in	ADP
issue-2143	46	14	the	the	DET
issue-2143	46	15	business	business	NOUN
issue-2143	46	16	environment	environment	NOUN
issue-2143	46	17	can	can	AUX
issue-2143	46	18	be	be	AUX
issue-2143	46	19	obtained	obtain	VERB
issue-2143	46	20	on	on	ADP
issue-2143	46	21	the	the	DET
issue-2143	46	22	basis	basis	NOUN
issue-2143	46	23	of	of	ADP
issue-2143	46	24	two	two	NUM
issue-2143	46	25	business	business	NOUN
issue-2143	46	26	games	game	NOUN
issue-2143	46	27	,	,	PUNCT
issue-2143	46	28	seminars	seminar	NOUN
issue-2143	46	29	,	,	PUNCT
issue-2143	46	30	professional	professional	ADJ
issue-2143	46	31	courses	course	NOUN
issue-2143	46	32	with	with	ADP
issue-2143	46	33	table	table	NOUN
issue-2143	46	34	1	1	NUM
issue-2143	46	35	methods	method	NOUN
issue-2143	46	36	of	of	ADP
issue-2143	46	37	measuring	measure	VERB
issue-2143	46	38	human	human	ADJ
issue-2143	46	39	capital	capital	NOUN
issue-2143	46	40	at	at	ADP
issue-2143	46	41	the	the	DET
issue-2143	46	42	micro	micro	ADJ
issue-2143	46	43	-	-	NOUN
issue-2143	46	44	level	level	ADJ
issue-2143	46	45	classification	classification	NOUN
issue-2143	46	46	feature	feature	NOUN
issue-2143	46	47	assessment	assessment	NOUN
issue-2143	46	48	methodologies	methodology	NOUN
issue-2143	46	49	under	under	ADP
issue-2143	46	50	review	review	NOUN
issue-2143	46	51	(	(	PUNCT
issue-2143	46	52	assessment	assessment	NOUN
issue-2143	46	53	indicators	indicator	NOUN
issue-2143	46	54	)	)	PUNCT
issue-2143	46	55	human	human	ADJ
issue-2143	46	56	capital	capital	NOUN
issue-2143	46	57	structure	structure	NOUN
issue-2143	46	58	the	the	DET
issue-2143	46	59	structure	structure	NOUN
issue-2143	46	60	of	of	ADP
issue-2143	46	61	human	human	ADJ
issue-2143	46	62	capital	capital	NOUN
issue-2143	46	63	has	have	VERB
issue-2143	46	64	two	two	NUM
issue-2143	46	65	components	component	NOUN
issue-2143	46	66	:	:	PUNCT
issue-2143	46	67	basic	basic	ADJ
issue-2143	46	68	and	and	CCONJ
issue-2143	46	69	developed	develop	VERB
issue-2143	46	70	human	human	ADJ
issue-2143	46	71	capital	capital	NOUN
issue-2143	46	72	,	,	PUNCT
issue-2143	46	73	which	which	PRON
issue-2143	46	74	differ	differ	VERB
issue-2143	46	75	in	in	ADP
issue-2143	46	76	the	the	DET
issue-2143	46	77	way	way	NOUN
issue-2143	46	78	they	they	PRON
issue-2143	46	79	are	be	AUX
issue-2143	46	80	formed	form	VERB
issue-2143	46	81	,	,	PUNCT
issue-2143	46	82	their	their	PRON
issue-2143	46	83	content	content	NOUN
issue-2143	46	84	and	and	CCONJ
issue-2143	46	85	,	,	PUNCT
issue-2143	46	86	as	as	ADP
issue-2143	46	87	a	a	DET
issue-2143	46	88	result	result	NOUN
issue-2143	46	89	,	,	PUNCT
issue-2143	46	90	the	the	DET
issue-2143	46	91	methods	method	NOUN
issue-2143	46	92	of	of	ADP
issue-2143	46	93	assessment	assessment	NOUN
issue-2143	46	94	used	use	VERB
issue-2143	46	95	.	.	PUNCT
issue-2143	47	1	estimating	estimate	VERB
issue-2143	47	2	depreciation	depreciation	NOUN
issue-2143	47	3	by	by	ADP
issue-2143	47	4	asset	asset	NOUN
issue-2143	47	5	type	type	NOUN
issue-2143	47	6	considers	consider	VERB
issue-2143	47	7	human	human	ADJ
issue-2143	47	8	capital	capital	NOUN
issue-2143	47	9	to	to	PART
issue-2143	47	10	be	be	AUX
issue-2143	47	11	an	an	DET
issue-2143	47	12	inseparable	inseparable	ADJ
issue-2143	47	13	intangible	intangible	ADJ
issue-2143	47	14	asset	asset	NOUN
issue-2143	47	15	of	of	ADP
issue-2143	47	16	the	the	DET
issue-2143	47	17	second	second	ADJ
issue-2143	47	18	category	category	NOUN
issue-2143	47	19	and	and	CCONJ
issue-2143	47	20	applies	apply	VERB
issue-2143	47	21	intangible	intangible	ADJ
issue-2143	47	22	asset	asset	NOUN
issue-2143	47	23	valuation	valuation	NOUN
issue-2143	47	24	methods	method	NOUN
issue-2143	47	25	accordingly	accordingly	ADV
issue-2143	47	26	.	.	PUNCT
issue-2143	48	1	refers	refer	VERB
issue-2143	48	2	to	to	ADP
issue-2143	48	3	the	the	DET
issue-2143	48	4	estimation	estimation	NOUN
issue-2143	48	5	of	of	ADP
issue-2143	48	6	the	the	DET
issue-2143	48	7	depreciation	depreciation	NOUN
issue-2143	48	8	of	of	ADP
issue-2143	48	9	each	each	DET
issue-2143	48	10	type	type	NOUN
issue-2143	48	11	of	of	ADP
issue-2143	48	12	investment	investment	NOUN
issue-2143	48	13	in	in	ADP
issue-2143	48	14	human	human	ADJ
issue-2143	48	15	capital	capital	NOUN
issue-2143	48	16	multiplied	multiply	VERB
issue-2143	48	17	by	by	ADP
issue-2143	48	18	the	the	DET
issue-2143	48	19	time	time	NOUN
issue-2143	48	20	of	of	ADP
issue-2143	48	21	its	its	PRON
issue-2143	48	22	real	real	ADJ
issue-2143	48	23	turnover	turnover	NOUN
issue-2143	48	24	.	.	PUNCT
issue-2143	49	1	asset	asset	NOUN
issue-2143	49	2	models	model	NOUN
issue-2143	49	3	that	that	PRON
issue-2143	49	4	take	take	VERB
issue-2143	49	5	into	into	ADP
issue-2143	49	6	account	account	NOUN
issue-2143	49	7	the	the	DET
issue-2143	49	8	cost	cost	NOUN
issue-2143	49	9	of	of	ADP
issue-2143	49	10	capital	capital	NOUN
issue-2143	49	11	(	(	PUNCT
issue-2143	49	12	similar	similar	ADJ
issue-2143	49	13	to	to	ADP
issue-2143	49	14	fixed	fix	VERB
issue-2143	49	15	capital	capital	NOUN
issue-2143	49	16	)	)	PUNCT
issue-2143	49	17	and	and	CCONJ
issue-2143	49	18	depreciation	depreciation	NOUN
issue-2143	49	19	.	.	PUNCT
issue-2143	50	1	factors	factor	NOUN
issue-2143	50	2	that	that	PRON
issue-2143	50	3	determine	determine	VERB
issue-2143	50	4	the	the	DET
issue-2143	50	5	value	value	NOUN
issue-2143	50	6	of	of	ADP
issue-2143	50	7	human	human	ADJ
issue-2143	50	8	capital	capital	NOUN
issue-2143	50	9	income	income	NOUN
issue-2143	50	10	factor	factor	NOUN
issue-2143	50	11	,	,	PUNCT
issue-2143	50	12	cost	cost	NOUN
issue-2143	50	13	factor	factor	NOUN
issue-2143	50	14	,	,	PUNCT
issue-2143	50	15	added	add	VERB
issue-2143	50	16	value	value	NOUN
issue-2143	50	17	of	of	ADP
issue-2143	50	18	human	human	ADJ
issue-2143	50	19	capital	capital	NOUN
issue-2143	50	20	,	,	PUNCT
issue-2143	50	21	return	return	VERB
issue-2143	50	22	on	on	ADP
issue-2143	50	23	investment	investment	NOUN
issue-2143	50	24	.	.	PUNCT
issue-2143	51	1	type	type	NOUN
issue-2143	51	2	of	of	ADP
issue-2143	51	3	evaluation	evaluation	NOUN
issue-2143	51	4	:	:	PUNCT
issue-2143	51	5	quantitative	quantitative	ADJ
issue-2143	51	6	or	or	CCONJ
issue-2143	51	7	qualitative	qualitative	ADJ
issue-2143	51	8	methods	method	NOUN
issue-2143	51	9	are	be	AUX
issue-2143	51	10	divided	divide	VERB
issue-2143	51	11	into	into	ADP
issue-2143	51	12	monetary	monetary	ADJ
issue-2143	51	13	and	and	CCONJ
issue-2143	51	14	non	non	ADJ
issue-2143	51	15	-	-	ADJ
issue-2143	51	16	monetary	monetary	ADJ
issue-2143	51	17	(	(	PUNCT
issue-2143	51	18	qualitative	qualitative	ADJ
issue-2143	51	19	estimation	estimation	NOUN
issue-2143	51	20	of	of	ADP
issue-2143	51	21	human	human	ADJ
issue-2143	51	22	capital	capital	NOUN
issue-2143	51	23	)	)	PUNCT
issue-2143	51	24	.	.	PUNCT
issue-2143	52	1	one	one	NUM
issue-2143	52	2	of	of	ADP
issue-2143	52	3	the	the	DET
issue-2143	52	4	most	most	ADV
issue-2143	52	5	important	important	ADJ
issue-2143	52	6	monetary	monetary	ADJ
issue-2143	52	7	methods	method	NOUN
issue-2143	52	8	is	be	AUX
issue-2143	52	9	the	the	DET
issue-2143	52	10	net	net	ADJ
issue-2143	52	11	value	value	NOUN
issue-2143	52	12	added	add	VERB
issue-2143	52	13	model	model	NOUN
issue-2143	52	14	.	.	PUNCT
issue-2143	53	1	the	the	DET
issue-2143	53	2	economic	economic	ADJ
issue-2143	53	3	evaluation	evaluation	NOUN
issue-2143	53	4	is	be	AUX
issue-2143	53	5	the	the	DET
issue-2143	53	6	estimation	estimation	NOUN
issue-2143	53	7	of	of	ADP
issue-2143	53	8	the	the	DET
issue-2143	53	9	income	income	NOUN
issue-2143	53	10	generated	generate	VERB
issue-2143	53	11	by	by	ADP
issue-2143	53	12	human	human	ADJ
issue-2143	53	13	capital	capital	NOUN
issue-2143	53	14	(	(	PUNCT
issue-2143	53	15	individual	individual	NOUN
issue-2143	53	16	)	)	PUNCT
issue-2143	53	17	;	;	PUNCT
issue-2143	53	18	the	the	DET
issue-2143	53	19	price	price	NOUN
issue-2143	53	20	evaluation	evaluation	NOUN
issue-2143	53	21	of	of	ADP
issue-2143	53	22	human	human	ADJ
issue-2143	53	23	capital	capital	NOUN
issue-2143	53	24	by	by	ADP
issue-2143	53	25	the	the	DET
issue-2143	53	26	volume	volume	NOUN
issue-2143	53	27	of	of	ADP
issue-2143	53	28	investment	investment	NOUN
issue-2143	53	29	;	;	PUNCT
issue-2143	53	30	the	the	DET
issue-2143	53	31	reflection	reflection	NOUN
issue-2143	53	32	of	of	ADP
issue-2143	53	33	the	the	DET
issue-2143	53	34	total	total	ADJ
issue-2143	53	35	value	value	NOUN
issue-2143	53	36	in	in	ADP
issue-2143	53	37	the	the	DET
issue-2143	53	38	currency	currency	NOUN
issue-2143	53	39	of	of	ADP
issue-2143	53	40	the	the	DET
issue-2143	53	41	company	company	NOUN
issue-2143	53	42	's	's	PART
issue-2143	53	43	balance	balance	NOUN
issue-2143	53	44	sheet	sheet	NOUN
issue-2143	53	45	.	.	PUNCT
issue-2143	54	1	the	the	DET
issue-2143	54	2	integral	integral	ADJ
issue-2143	54	3	assessment	assessment	NOUN
issue-2143	54	4	of	of	ADP
issue-2143	54	5	human	human	ADJ
issue-2143	54	6	capital	capital	NOUN
issue-2143	54	7	includes	include	VERB
issue-2143	54	8	both	both	CCONJ
issue-2143	54	9	natural	natural	ADJ
issue-2143	54	10	and	and	CCONJ
issue-2143	54	11	cost	cost	NOUN
issue-2143	54	12	indicators	indicator	NOUN
issue-2143	54	13	of	of	ADP
issue-2143	54	14	the	the	DET
issue-2143	54	15	assessment	assessment	NOUN
issue-2143	54	16	of	of	ADP
issue-2143	54	17	human	human	ADJ
issue-2143	54	18	capital	capital	NOUN
issue-2143	54	19	.	.	PUNCT
issue-2143	55	1	cost	cost	NOUN
issue-2143	55	2	type	type	NOUN
issue-2143	55	3	method	method	NOUN
issue-2143	55	4	of	of	ADP
issue-2143	55	5	estimating	estimate	VERB
issue-2143	55	6	human	human	ADJ
issue-2143	55	7	capital	capital	NOUN
issue-2143	55	8	based	base	VERB
issue-2143	55	9	on	on	ADP
issue-2143	55	10	the	the	DET
issue-2143	55	11	calculation	calculation	NOUN
issue-2143	55	12	of	of	ADP
issue-2143	55	13	human	human	ADJ
issue-2143	55	14	capital	capital	NOUN
issue-2143	55	15	expenditure	expenditure	NOUN
issue-2143	55	16	;	;	PUNCT
issue-2143	55	17	method	method	NOUN
issue-2143	55	18	of	of	ADP
issue-2143	55	19	determining	determine	VERB
issue-2143	55	20	initial	initial	ADJ
issue-2143	55	21	and	and	CCONJ
issue-2143	55	22	replacement	replacement	NOUN
issue-2143	55	23	costs	cost	NOUN
issue-2143	55	24	of	of	ADP
issue-2143	55	25	personnel	personnel	NOUN
issue-2143	55	26	;	;	PUNCT
issue-2143	55	27	method	method	NOUN
issue-2143	55	28	of	of	ADP
issue-2143	55	29	measuring	measure	VERB
issue-2143	55	30	individual	individual	ADJ
issue-2143	55	31	costs	cost	NOUN
issue-2143	55	32	of	of	ADP
issue-2143	55	33	employees	employee	NOUN
issue-2143	55	34	,	,	PUNCT
issue-2143	55	35	etc	etc	X
issue-2143	55	36	.	.	X
issue-2143	55	37	income	income	NOUN
issue-2143	55	38	type	type	NOUN
issue-2143	55	39	utility	utility	NOUN
issue-2143	55	40	models	model	NOUN
issue-2143	55	41	.	.	PUNCT
issue-2143	56	1	it	it	PRON
issue-2143	56	2	is	be	AUX
issue-2143	56	3	possible	possible	ADJ
issue-2143	56	4	to	to	PART
issue-2143	56	5	estimate	estimate	VERB
issue-2143	56	6	the	the	DET
issue-2143	56	7	economic	economic	ADJ
issue-2143	56	8	consequences	consequence	NOUN
issue-2143	56	9	of	of	ADP
issue-2143	56	10	changes	change	NOUN
issue-2143	56	11	in	in	ADP
issue-2143	56	12	employee	employee	NOUN
issue-2143	56	13	work	work	NOUN
issue-2143	56	14	behaviour	behaviour	NOUN
issue-2143	56	15	as	as	ADP
issue-2143	56	16	a	a	DET
issue-2143	56	17	result	result	NOUN
issue-2143	56	18	of	of	ADP
issue-2143	56	19	certain	certain	ADJ
issue-2143	56	20	measures	measure	NOUN
issue-2143	56	21	,	,	PUNCT
issue-2143	56	22	as	as	ADV
issue-2143	56	23	well	well	ADV
issue-2143	56	24	as	as	ADP
issue-2143	56	25	the	the	DET
issue-2143	56	26	ability	ability	NOUN
issue-2143	56	27	of	of	ADP
issue-2143	56	28	an	an	DET
issue-2143	56	29	employee	employee	NOUN
issue-2143	56	30	to	to	PART
issue-2143	56	31	bring	bring	VERB
issue-2143	56	32	more	more	ADJ
issue-2143	56	33	or	or	CCONJ
issue-2143	56	34	less	less	ADV
issue-2143	56	35	added	add	VERB
issue-2143	56	36	value	value	NOUN
issue-2143	56	37	to	to	ADP
issue-2143	56	38	the	the	DET
issue-2143	56	39	enterprise	enterprise	NOUN
issue-2143	56	40	.	.	PUNCT
issue-2143	57	1	source	source	NOUN
issue-2143	57	2	:	:	PUNCT
issue-2143	57	3	compiled	compile	VERB
issue-2143	57	4	on	on	ADP
issue-2143	57	5	the	the	DET
issue-2143	57	6	basis	basis	NOUN
issue-2143	57	7	of	of	ADP
issue-2143	57	8	(	(	PUNCT
issue-2143	57	9	ani	ani	X
issue-2143	57	10	matei	matei	NOUN
issue-2143	57	11	;	;	PUNCT
issue-2143	57	12	artuc	artuc	ADJ
issue-2143	57	13	,	,	PUNCT
issue-2143	57	14	docquier	docquier	NOUN
issue-2143	57	15	,	,	PUNCT
issue-2143	57	16	özden	özden	ADJ
issue-2143	57	17	,	,	PUNCT
issue-2143	57	18	parsons	parson	NOUN
issue-2143	57	19	,	,	PUNCT
issue-2143	57	20	2015	2015	NUM
issue-2143	57	21	;	;	PUNCT
issue-2143	57	22	becker	becker	NOUN
issue-2143	57	23	,	,	PUNCT
issue-2143	57	24	1993	1993	NUM
issue-2143	57	25	;	;	PUNCT
issue-2143	57	26	borshch	borshch	NOUN
issue-2143	57	27	,	,	PUNCT
issue-2143	57	28	2020	2020	NUM
issue-2143	57	29	;	;	PUNCT
issue-2143	57	30	di	di	PROPN
issue-2143	57	31	bartolo	bartolo	PROPN
issue-2143	57	32	,	,	PUNCT
issue-2143	57	33	1999	1999	NUM
issue-2143	57	34	;	;	PUNCT
issue-2143	57	35	graham	graham	PROPN
issue-2143	57	36	,	,	PUNCT
issue-2143	57	37	webb	webb	PROPN
issue-2143	57	38	,	,	PUNCT
issue-2143	57	39	1979	1979	NUM
issue-2143	57	40	;	;	PUNCT
issue-2143	57	41	guillaumont	guillaumont	VERB
issue-2143	57	42	,	,	PUNCT
issue-2143	57	43	mcgillivray	mcgillivray	ADJ
issue-2143	57	44	,	,	PUNCT
issue-2143	57	45	wagner	wagner	PROPN
issue-2143	57	46	,	,	PUNCT
issue-2143	57	47	2017	2017	NUM
issue-2143	57	48	;	;	PUNCT
issue-2143	57	49	makazan	makazan	NOUN
issue-2143	57	50	,	,	PUNCT
issue-2143	57	51	los	los	PROPN
issue-2143	57	52	,	,	PUNCT
issue-2143	57	53	2020	2020	NUM
issue-2143	57	54	;	;	PUNCT
issue-2143	57	55	mincer	mincer	NOUN
issue-2143	57	56	,	,	PUNCT
issue-2143	57	57	solomon	solomon	PROPN
issue-2143	57	58	,	,	PUNCT
issue-2143	57	59	1974	1974	NUM
issue-2143	57	60	;	;	PUNCT
issue-2143	57	61	trovato	trovato	PROPN
issue-2143	57	62	,	,	PUNCT
issue-2143	57	63	2020	2020	NUM
issue-2143	57	64	;	;	PUNCT
issue-2143	57	65	4	4	NUM
issue-2143	57	66	techniques	technique	NOUN
issue-2143	57	67	for	for	ADP
issue-2143	57	68	assessing	assess	VERB
issue-2143	57	69	human	human	ADJ
issue-2143	57	70	capital	capital	NOUN
issue-2143	57	71	)	)	PUNCT
issue-2143	57	72	baltic	baltic	PROPN
issue-2143	57	73	journal	journal	PROPN
issue-2143	57	74	of	of	ADP
issue-2143	57	75	economic	economic	ADJ
issue-2143	57	76	studies	study	NOUN
issue-2143	57	77	181	181	NUM
issue-2143	57	78	vol	vol	NOUN
issue-2143	57	79	.	.	PROPN
issue-2143	58	1	9	9	NUM
issue-2143	58	2	no	no	NOUN
issue-2143	58	3	.	.	NOUN
issue-2143	59	1	3	3	NUM
issue-2143	59	2	,	,	PUNCT
issue-2143	59	3	2023	2023	NUM
issue-2143	59	4	the	the	DET
issue-2143	59	5	help	help	NOUN
issue-2143	59	6	of	of	ADP
issue-2143	59	7	high	high	ADJ
issue-2143	59	8	information	information	NOUN
issue-2143	59	9	technologies	technology	NOUN
issue-2143	59	10	.	.	PUNCT
issue-2143	60	1	by	by	ADP
issue-2143	60	2	adding	add	VERB
issue-2143	60	3	an	an	DET
issue-2143	60	4	estimate	estimate	NOUN
issue-2143	60	5	of	of	ADP
issue-2143	60	6	the	the	DET
issue-2143	60	7	value	value	NOUN
issue-2143	60	8	of	of	ADP
issue-2143	60	9	the	the	DET
issue-2143	60	10	future	future	ADJ
issue-2143	60	11	competitiveness	competitiveness	NOUN
issue-2143	60	12	of	of	ADP
issue-2143	60	13	human	human	ADJ
issue-2143	60	14	capital	capital	NOUN
issue-2143	60	15	,	,	PUNCT
issue-2143	60	16	a	a	DET
issue-2143	60	17	comprehensive	comprehensive	ADJ
issue-2143	60	18	assessment	assessment	NOUN
issue-2143	60	19	of	of	ADP
issue-2143	60	20	a	a	DET
issue-2143	60	21	company	company	NOUN
issue-2143	60	22	's	's	PART
issue-2143	60	23	human	human	ADJ
issue-2143	60	24	capital	capital	NOUN
issue-2143	60	25	can	can	AUX
issue-2143	60	26	be	be	AUX
issue-2143	60	27	obtained	obtain	VERB
issue-2143	60	28	.	.	PUNCT
issue-2143	61	1	foreign	foreign	ADJ
issue-2143	61	2	researchers	researcher	NOUN
issue-2143	61	3	,	,	PUNCT
issue-2143	61	4	who	who	PRON
issue-2143	61	5	consider	consider	VERB
issue-2143	61	6	human	human	ADJ
issue-2143	61	7	capital	capital	NOUN
issue-2143	61	8	as	as	ADP
issue-2143	61	9	a	a	DET
issue-2143	61	10	set	set	NOUN
issue-2143	61	11	of	of	ADP
issue-2143	61	12	accumulated	accumulate	VERB
issue-2143	61	13	knowledge	knowledge	NOUN
issue-2143	61	14	,	,	PUNCT
issue-2143	61	15	skills	skill	NOUN
issue-2143	61	16	and	and	CCONJ
issue-2143	61	17	abilities	ability	NOUN
issue-2143	61	18	,	,	PUNCT
issue-2143	61	19	emphasise	emphasise	VERB
issue-2143	61	20	learning	learning	NOUN
issue-2143	61	21	and	and	CCONJ
issue-2143	61	22	socialisation	socialisation	NOUN
issue-2143	61	23	skills	skill	NOUN
issue-2143	61	24	in	in	ADP
issue-2143	61	25	its	its	PRON
issue-2143	61	26	composition	composition	NOUN
issue-2143	61	27	.	.	PUNCT
issue-2143	62	1	at	at	ADP
issue-2143	62	2	the	the	DET
issue-2143	62	3	same	same	ADJ
issue-2143	62	4	time	time	NOUN
issue-2143	62	5	,	,	PUNCT
issue-2143	62	6	one	one	NUM
issue-2143	62	7	feature	feature	NOUN
issue-2143	62	8	stands	stand	VERB
issue-2143	62	9	out	out	ADP
issue-2143	62	10	:	:	PUNCT
issue-2143	62	11	in	in	ADP
issue-2143	62	12	the	the	DET
issue-2143	62	13	usa	usa	PROPN
issue-2143	62	14	,	,	PUNCT
issue-2143	62	15	socialisation	socialisation	NOUN
issue-2143	62	16	skills	skill	NOUN
issue-2143	62	17	are	be	AUX
issue-2143	62	18	more	more	ADJ
issue-2143	62	19	in	in	ADP
issue-2143	62	20	demand	demand	NOUN
issue-2143	62	21	:	:	PUNCT
issue-2143	62	22	the	the	DET
issue-2143	62	23	ability	ability	NOUN
issue-2143	62	24	to	to	PART
issue-2143	62	25	work	work	VERB
issue-2143	62	26	in	in	ADP
issue-2143	62	27	a	a	DET
issue-2143	62	28	team	team	NOUN
issue-2143	62	29	,	,	PUNCT
issue-2143	62	30	leadership	leadership	NOUN
issue-2143	62	31	qualities	quality	NOUN
issue-2143	62	32	,	,	PUNCT
issue-2143	62	33	and	and	CCONJ
issue-2143	62	34	in	in	ADP
issue-2143	62	35	the	the	DET
issue-2143	62	36	countries	country	NOUN
issue-2143	62	37	of	of	ADP
issue-2143	62	38	south	south	ADJ
issue-2143	62	39	-	-	PUNCT
issue-2143	62	40	east	east	NOUN
issue-2143	62	41	asia	asia	PROPN
issue-2143	62	42	,	,	PUNCT
issue-2143	62	43	learning	learning	NOUN
issue-2143	62	44	skills	skill	NOUN
issue-2143	62	45	are	be	AUX
issue-2143	62	46	more	more	ADJ
issue-2143	62	47	in	in	ADP
issue-2143	62	48	demand	demand	NOUN
issue-2143	62	49	:	:	PUNCT
issue-2143	62	50	discipline	discipline	NOUN
issue-2143	62	51	,	,	PUNCT
issue-2143	62	52	learning	learning	NOUN
issue-2143	62	53	and	and	CCONJ
issue-2143	62	54	academic	academic	ADJ
issue-2143	62	55	achievement	achievement	NOUN
issue-2143	62	56	.	.	PUNCT
issue-2143	63	1	this	this	DET
issue-2143	63	2	results	result	NOUN
issue-2143	63	3	in	in	ADP
issue-2143	63	4	different	different	ADJ
issue-2143	63	5	approaches	approach	NOUN
issue-2143	63	6	to	to	ADP
issue-2143	63	7	measuring	measure	VERB
issue-2143	63	8	human	human	ADJ
issue-2143	63	9	capital	capital	NOUN
issue-2143	63	10	(	(	PUNCT
issue-2143	63	11	tests	test	NOUN
issue-2143	63	12	,	,	PUNCT
issue-2143	63	13	interviews	interview	NOUN
issue-2143	63	14	,	,	PUNCT
issue-2143	63	15	etc	etc	X
issue-2143	63	16	.	.	X
issue-2143	63	17	)	)	PUNCT
issue-2143	63	18	.	.	PUNCT
issue-2143	64	1	in	in	ADP
issue-2143	64	2	the	the	DET
issue-2143	64	3	united	united	PROPN
issue-2143	64	4	states	states	PROPN
issue-2143	64	5	,	,	PUNCT
issue-2143	64	6	individual	individual	ADJ
issue-2143	64	7	human	human	ADJ
issue-2143	64	8	capital	capital	NOUN
issue-2143	64	9	assessment	assessment	NOUN
issue-2143	64	10	methods	method	NOUN
issue-2143	64	11	are	be	AUX
issue-2143	64	12	aimed	aim	VERB
issue-2143	64	13	at	at	ADP
issue-2143	64	14	assessing	assess	VERB
issue-2143	64	15	the	the	DET
issue-2143	64	16	availability	availability	NOUN
issue-2143	64	17	and	and	CCONJ
issue-2143	64	18	development	development	NOUN
issue-2143	64	19	of	of	ADP
issue-2143	64	20	socialisation	socialisation	NOUN
issue-2143	64	21	skills	skill	NOUN
issue-2143	64	22	.	.	PUNCT
issue-2143	65	1	in	in	ADP
issue-2143	65	2	american	american	ADJ
issue-2143	65	3	practice	practice	NOUN
issue-2143	65	4	,	,	PUNCT
issue-2143	65	5	there	there	PRON
issue-2143	65	6	are	be	VERB
issue-2143	65	7	currently	currently	ADV
issue-2143	65	8	two	two	NUM
issue-2143	65	9	basic	basic	ADJ
issue-2143	65	10	approaches	approach	NOUN
issue-2143	65	11	to	to	ADP
issue-2143	65	12	assessing	assess	VERB
issue-2143	65	13	and	and	CCONJ
issue-2143	65	14	accounting	account	VERB
issue-2143	65	15	for	for	ADP
issue-2143	65	16	human	human	ADJ
issue-2143	65	17	resources	resource	NOUN
issue-2143	65	18	:	:	PUNCT
issue-2143	65	19	(	(	PUNCT
issue-2143	65	20	1	1	X
issue-2143	65	21	)	)	PUNCT
issue-2143	65	22	asset	asset	NOUN
issue-2143	65	23	model	model	NOUN
issue-2143	65	24	;	;	PUNCT
issue-2143	65	25	(	(	PUNCT
issue-2143	65	26	2	2	X
issue-2143	65	27	)	)	PUNCT
issue-2143	65	28	the	the	DET
issue-2143	65	29	utility	utility	NOUN
issue-2143	65	30	model	model	NOUN
issue-2143	65	31	.	.	PUNCT
issue-2143	66	1	the	the	DET
issue-2143	66	2	asset	asset	NOUN
issue-2143	66	3	model	model	NOUN
issue-2143	66	4	includes	include	VERB
issue-2143	66	5	capital	capital	NOUN
issue-2143	66	6	cost	cost	NOUN
issue-2143	66	7	accounting	accounting	NOUN
issue-2143	66	8	(	(	PUNCT
issue-2143	66	9	similar	similar	ADJ
issue-2143	66	10	to	to	ADP
issue-2143	66	11	fixed	fix	VERB
issue-2143	66	12	capital	capital	NOUN
issue-2143	66	13	)	)	PUNCT
issue-2143	66	14	and	and	CCONJ
issue-2143	66	15	depreciation	depreciation	NOUN
issue-2143	66	16	.	.	PUNCT
issue-2143	67	1	the	the	DET
issue-2143	67	2	utility	utility	NOUN
issue-2143	67	3	model	model	NOUN
issue-2143	67	4	suggests	suggest	VERB
issue-2143	67	5	a	a	DET
issue-2143	67	6	direct	direct	ADJ
issue-2143	67	7	assessment	assessment	NOUN
issue-2143	67	8	of	of	ADP
issue-2143	67	9	the	the	DET
issue-2143	67	10	impact	impact	NOUN
issue-2143	67	11	of	of	ADP
issue-2143	67	12	a	a	DET
issue-2143	67	13	given	give	VERB
issue-2143	67	14	investment	investment	NOUN
issue-2143	67	15	in	in	ADP
issue-2143	67	16	human	human	ADJ
issue-2143	67	17	resources	resource	NOUN
issue-2143	67	18	(	(	PUNCT
issue-2143	67	19	policies	policy	NOUN
issue-2143	67	20	for	for	ADP
issue-2143	67	21	human	human	ADJ
issue-2143	67	22	capital	capital	NOUN
issue-2143	67	23	development	development	NOUN
issue-2143	67	24	in	in	ADP
issue-2143	67	25	georgia	georgia	PROPN
issue-2143	67	26	)	)	PUNCT
issue-2143	67	27	.	.	PUNCT
issue-2143	68	1	the	the	DET
issue-2143	68	2	first	first	ADJ
issue-2143	68	3	approach	approach	NOUN
issue-2143	68	4	is	be	AUX
issue-2143	68	5	based	base	VERB
issue-2143	68	6	on	on	ADP
issue-2143	68	7	a	a	DET
issue-2143	68	8	conventional	conventional	ADJ
issue-2143	68	9	fixed	fix	VERB
issue-2143	68	10	capital	capital	NOUN
issue-2143	68	11	accounting	accounting	NOUN
issue-2143	68	12	scheme	scheme	NOUN
issue-2143	68	13	redesigned	redesign	VERB
issue-2143	68	14	for	for	ADP
issue-2143	68	15	human	human	ADJ
issue-2143	68	16	capital	capital	NOUN
issue-2143	68	17	characteristics	characteristic	NOUN
issue-2143	68	18	.	.	PUNCT
issue-2143	69	1	the	the	DET
issue-2143	69	2	special	special	ADJ
issue-2143	69	3	accounts	account	NOUN
issue-2143	69	4	in	in	ADP
issue-2143	69	5	the	the	DET
issue-2143	69	6	developed	develop	VERB
issue-2143	69	7	list	list	NOUN
issue-2143	69	8	take	take	VERB
issue-2143	69	9	into	into	ADP
issue-2143	69	10	account	account	NOUN
issue-2143	69	11	expenditure	expenditure	NOUN
issue-2143	69	12	on	on	ADP
issue-2143	69	13	human	human	ADJ
issue-2143	69	14	resources	resource	NOUN
issue-2143	69	15	,	,	PUNCT
issue-2143	69	16	which	which	PRON
issue-2143	69	17	,	,	PUNCT
issue-2143	69	18	depending	depend	VERB
issue-2143	69	19	on	on	ADP
issue-2143	69	20	its	its	PRON
issue-2143	69	21	content	content	NOUN
issue-2143	69	22	,	,	PUNCT
issue-2143	69	23	is	be	AUX
issue-2143	69	24	either	either	ADV
issue-2143	69	25	considered	consider	VERB
issue-2143	69	26	as	as	ADP
issue-2143	69	27	a	a	DET
issue-2143	69	28	long	long	ADJ
issue-2143	69	29	-	-	PUNCT
issue-2143	69	30	term	term	NOUN
issue-2143	69	31	investment	investment	NOUN
issue-2143	69	32	that	that	PRON
issue-2143	69	33	increases	increase	VERB
issue-2143	69	34	the	the	DET
issue-2143	69	35	size	size	NOUN
issue-2143	69	36	of	of	ADP
issue-2143	69	37	working	work	VERB
issue-2143	69	38	human	human	ADJ
issue-2143	69	39	capital	capital	NOUN
issue-2143	69	40	or	or	CCONJ
issue-2143	69	41	is	be	AUX
issue-2143	69	42	written	write	VERB
issue-2143	69	43	off	off	ADP
issue-2143	69	44	as	as	ADP
issue-2143	69	45	a	a	DET
issue-2143	69	46	loss	loss	NOUN
issue-2143	69	47	.	.	PUNCT
issue-2143	70	1	the	the	DET
issue-2143	70	2	utility	utility	NOUN
issue-2143	70	3	model	model	NOUN
issue-2143	70	4	,	,	PUNCT
issue-2143	70	5	in	in	ADP
issue-2143	70	6	turn	turn	NOUN
issue-2143	70	7	,	,	PUNCT
issue-2143	70	8	allows	allow	VERB
issue-2143	70	9	the	the	DET
issue-2143	70	10	economic	economic	ADJ
issue-2143	70	11	impact	impact	NOUN
issue-2143	70	12	of	of	ADP
issue-2143	70	13	changes	change	NOUN
issue-2143	70	14	in	in	ADP
issue-2143	70	15	employee	employee	NOUN
issue-2143	70	16	behaviour	behaviour	NOUN
issue-2143	70	17	as	as	ADP
issue-2143	70	18	a	a	DET
issue-2143	70	19	result	result	NOUN
issue-2143	70	20	of	of	ADP
issue-2143	70	21	activities	activity	NOUN
issue-2143	70	22	to	to	PART
issue-2143	70	23	be	be	AUX
issue-2143	70	24	assessed	assess	VERB
issue-2143	70	25	,	,	PUNCT
issue-2143	70	26	as	as	ADV
issue-2143	70	27	well	well	ADV
issue-2143	70	28	as	as	ADP
issue-2143	70	29	the	the	DET
issue-2143	70	30	ability	ability	NOUN
issue-2143	70	31	of	of	ADP
issue-2143	70	32	an	an	DET
issue-2143	70	33	employee	employee	NOUN
issue-2143	70	34	to	to	PART
issue-2143	70	35	add	add	VERB
issue-2143	70	36	more	more	ADV
issue-2143	70	37	or	or	CCONJ
issue-2143	70	38	less	less	ADJ
issue-2143	70	39	value	value	NOUN
issue-2143	70	40	to	to	ADP
issue-2143	70	41	the	the	DET
issue-2143	70	42	business	business	NOUN
issue-2143	70	43	.	.	PUNCT
issue-2143	71	1	at	at	ADP
issue-2143	71	2	the	the	DET
issue-2143	71	3	same	same	ADJ
issue-2143	71	4	time	time	NOUN
issue-2143	71	5	,	,	PUNCT
issue-2143	71	6	in	in	ADP
issue-2143	71	7	southeast	southeast	ADJ
issue-2143	71	8	asian	asian	ADJ
issue-2143	71	9	countries	country	NOUN
issue-2143	71	10	,	,	PUNCT
issue-2143	71	11	assessment	assessment	NOUN
issue-2143	71	12	methodologies	methodology	NOUN
issue-2143	71	13	test	test	NOUN
issue-2143	71	14	knowledge	knowledge	NOUN
issue-2143	71	15	,	,	PUNCT
issue-2143	71	16	new	new	ADJ
issue-2143	71	17	learning	learning	NOUN
issue-2143	71	18	,	,	PUNCT
issue-2143	71	19	and	and	CCONJ
issue-2143	71	20	so	so	ADV
issue-2143	71	21	forth	forth	ADV
issue-2143	71	22	(	(	PUNCT
issue-2143	71	23	huges	huge	NOUN
issue-2143	71	24	)	)	PUNCT
issue-2143	71	25	.	.	PUNCT
issue-2143	72	1	an	an	DET
issue-2143	72	2	examination	examination	NOUN
issue-2143	72	3	of	of	ADP
issue-2143	72	4	existing	exist	VERB
issue-2143	72	5	methods	method	NOUN
issue-2143	72	6	for	for	ADP
issue-2143	72	7	estimating	estimate	VERB
issue-2143	72	8	human	human	ADJ
issue-2143	72	9	capital	capital	NOUN
issue-2143	72	10	has	have	AUX
issue-2143	72	11	shown	show	VERB
issue-2143	72	12	that	that	SCONJ
issue-2143	72	13	,	,	PUNCT
issue-2143	72	14	before	before	ADP
issue-2143	72	15	choosing	choose	VERB
issue-2143	72	16	a	a	DET
issue-2143	72	17	method	method	NOUN
issue-2143	72	18	,	,	PUNCT
issue-2143	72	19	it	it	PRON
issue-2143	72	20	is	be	AUX
issue-2143	72	21	necessary	necessary	ADJ
issue-2143	72	22	to	to	PART
issue-2143	72	23	determine	determine	VERB
issue-2143	72	24	the	the	DET
issue-2143	72	25	level	level	NOUN
issue-2143	72	26	at	at	ADP
issue-2143	72	27	which	which	PRON
issue-2143	72	28	human	human	ADJ
issue-2143	72	29	capital	capital	NOUN
issue-2143	72	30	is	be	AUX
issue-2143	72	31	being	be	AUX
issue-2143	72	32	studied	study	VERB
issue-2143	72	33	.	.	PUNCT
issue-2143	73	1	at	at	ADP
issue-2143	73	2	the	the	DET
issue-2143	73	3	microlevel	microlevel	NOUN
issue-2143	73	4	,	,	PUNCT
issue-2143	73	5	the	the	DET
issue-2143	73	6	second	second	ADJ
issue-2143	73	7	question	question	NOUN
issue-2143	73	8	is	be	AUX
issue-2143	73	9	whether	whether	SCONJ
issue-2143	73	10	human	human	ADJ
issue-2143	73	11	capital	capital	NOUN
issue-2143	73	12	is	be	AUX
issue-2143	73	13	being	be	AUX
issue-2143	73	14	measured	measure	VERB
issue-2143	73	15	for	for	ADP
issue-2143	73	16	the	the	DET
issue-2143	73	17	purpose	purpose	NOUN
issue-2143	73	18	of	of	ADP
issue-2143	73	19	buying	buy	VERB
issue-2143	73	20	a	a	DET
issue-2143	73	21	business	business	NOUN
issue-2143	73	22	or	or	CCONJ
issue-2143	73	23	managing	managing	NOUN
issue-2143	73	24	personnel	personnel	NOUN
issue-2143	73	25	,	,	PUNCT
issue-2143	73	26	and	and	CCONJ
issue-2143	73	27	then	then	ADV
issue-2143	73	28	the	the	DET
issue-2143	73	29	approach	approach	NOUN
issue-2143	73	30	used	use	VERB
issue-2143	73	31	(	(	PUNCT
issue-2143	73	32	depreciation	depreciation	NOUN
issue-2143	73	33	,	,	PUNCT
issue-2143	73	34	income	income	NOUN
issue-2143	73	35	,	,	PUNCT
issue-2143	73	36	cost	cost	NOUN
issue-2143	73	37	,	,	PUNCT
issue-2143	73	38	etc	etc	X
issue-2143	73	39	.	.	X
issue-2143	73	40	)	)	PUNCT
issue-2143	73	41	.	.	PUNCT
issue-2143	74	1	procedure	procedure	NOUN
issue-2143	74	2	for	for	ADP
issue-2143	74	3	selecting	select	VERB
issue-2143	74	4	the	the	DET
issue-2143	74	5	evaluation	evaluation	NOUN
issue-2143	74	6	method	method	NOUN
issue-2143	74	7	:	:	PUNCT
issue-2143	74	8	1	1	X
issue-2143	74	9	.	.	X
issue-2143	74	10	determine	determine	VERB
issue-2143	74	11	the	the	DET
issue-2143	74	12	evaluation	evaluation	NOUN
issue-2143	74	13	level	level	NOUN
issue-2143	74	14	.	.	PUNCT
issue-2143	75	1	2	2	X
issue-2143	75	2	.	.	X
issue-2143	75	3	selection	selection	NOUN
issue-2143	75	4	of	of	ADP
issue-2143	75	5	research	research	NOUN
issue-2143	75	6	objectives	objective	NOUN
issue-2143	75	7	.	.	PUNCT
issue-2143	76	1	3	3	X
issue-2143	76	2	.	.	X
issue-2143	76	3	select	select	VERB
issue-2143	76	4	the	the	DET
issue-2143	76	5	research	research	NOUN
issue-2143	76	6	approach	approach	NOUN
issue-2143	76	7	.	.	PUNCT
issue-2143	77	1	estimation	estimation	NOUN
issue-2143	77	2	of	of	ADP
issue-2143	77	3	human	human	ADJ
issue-2143	77	4	capital	capital	NOUN
issue-2143	77	5	in	in	ADP
issue-2143	77	6	personnel	personnel	NOUN
issue-2143	77	7	management	management	NOUN
issue-2143	77	8	is	be	AUX
issue-2143	77	9	mainly	mainly	ADV
issue-2143	77	10	used	use	VERB
issue-2143	77	11	to	to	PART
issue-2143	77	12	determine	determine	VERB
issue-2143	77	13	the	the	DET
issue-2143	77	14	appropriate	appropriate	ADJ
issue-2143	77	15	salary	salary	NOUN
issue-2143	77	16	of	of	ADP
issue-2143	77	17	employees	employee	NOUN
issue-2143	77	18	,	,	PUNCT
issue-2143	77	19	to	to	PART
issue-2143	77	20	interest	interest	VERB
issue-2143	77	21	the	the	DET
issue-2143	77	22	person	person	NOUN
issue-2143	77	23	in	in	ADP
issue-2143	77	24	further	further	ADJ
issue-2143	77	25	training	training	NOUN
issue-2143	77	26	,	,	PUNCT
issue-2143	77	27	to	to	PART
issue-2143	77	28	increase	increase	VERB
issue-2143	77	29	the	the	DET
issue-2143	77	30	efficiency	efficiency	NOUN
issue-2143	77	31	of	of	ADP
issue-2143	77	32	production	production	NOUN
issue-2143	77	33	(	(	PUNCT
issue-2143	77	34	productivity	productivity	NOUN
issue-2143	77	35	)	)	PUNCT
issue-2143	77	36	and	and	CCONJ
issue-2143	77	37	to	to	PART
issue-2143	77	38	motivate	motivate	VERB
issue-2143	77	39	further	further	ADJ
issue-2143	77	40	career	career	NOUN
issue-2143	77	41	development	development	NOUN
issue-2143	77	42	and	and	CCONJ
issue-2143	77	43	work	work	NOUN
issue-2143	77	44	in	in	ADP
issue-2143	77	45	this	this	DET
issue-2143	77	46	company	company	NOUN
issue-2143	77	47	.	.	PUNCT
issue-2143	78	1	when	when	SCONJ
issue-2143	78	2	buying	buy	VERB
issue-2143	78	3	a	a	DET
issue-2143	78	4	business	business	NOUN
issue-2143	78	5	,	,	PUNCT
issue-2143	78	6	one	one	NUM
issue-2143	78	7	of	of	ADP
issue-2143	78	8	the	the	DET
issue-2143	78	9	first	first	ADJ
issue-2143	78	10	places	place	NOUN
issue-2143	78	11	to	to	PART
issue-2143	78	12	look	look	VERB
issue-2143	78	13	when	when	SCONJ
issue-2143	78	14	assessing	assess	VERB
issue-2143	78	15	its	its	PRON
issue-2143	78	16	potential	potential	ADJ
issue-2143	78	17	profitability	profitability	NOUN
issue-2143	78	18	is	be	AUX
issue-2143	78	19	the	the	DET
issue-2143	78	20	people	people	NOUN
issue-2143	78	21	of	of	ADP
issue-2143	78	22	the	the	DET
issue-2143	78	23	acquired	acquire	VERB
issue-2143	78	24	company	company	NOUN
issue-2143	78	25	.	.	PUNCT
issue-2143	79	1	this	this	PRON
issue-2143	79	2	is	be	AUX
issue-2143	79	3	due	due	ADJ
issue-2143	79	4	to	to	ADP
issue-2143	79	5	the	the	DET
issue-2143	79	6	fact	fact	NOUN
issue-2143	79	7	that	that	SCONJ
issue-2143	79	8	it	it	PRON
issue-2143	79	9	is	be	AUX
issue-2143	79	10	not	not	PART
issue-2143	79	11	only	only	ADV
issue-2143	79	12	the	the	DET
issue-2143	79	13	land	land	NOUN
issue-2143	79	14	,	,	PUNCT
issue-2143	79	15	buildings	building	NOUN
issue-2143	79	16	,	,	PUNCT
issue-2143	79	17	structures	structure	NOUN
issue-2143	79	18	,	,	PUNCT
issue-2143	79	19	machinery	machinery	NOUN
issue-2143	79	20	and	and	CCONJ
issue-2143	79	21	equipment	equipment	NOUN
issue-2143	79	22	that	that	PRON
issue-2143	79	23	carry	carry	VERB
issue-2143	79	24	value	value	NOUN
issue-2143	79	25	,	,	PUNCT
issue-2143	79	26	but	but	CCONJ
issue-2143	79	27	also	also	ADV
issue-2143	79	28	the	the	DET
issue-2143	79	29	image	image	NOUN
issue-2143	79	30	,	,	PUNCT
issue-2143	79	31	the	the	DET
issue-2143	79	32	logo	logo	NOUN
issue-2143	79	33	,	,	PUNCT
issue-2143	79	34	the	the	DET
issue-2143	79	35	past	past	ADJ
issue-2143	79	36	achievements	achievement	NOUN
issue-2143	79	37	,	,	PUNCT
issue-2143	79	38	the	the	DET
issue-2143	79	39	prestige	prestige	NOUN
issue-2143	79	40	of	of	ADP
issue-2143	79	41	the	the	DET
issue-2143	79	42	organisation	organisation	NOUN
issue-2143	79	43	–	–	PUNCT
issue-2143	79	44	all	all	PRON
issue-2143	79	45	of	of	ADP
issue-2143	79	46	which	which	PRON
issue-2143	79	47	is	be	AUX
issue-2143	79	48	created	create	VERB
issue-2143	79	49	by	by	ADP
issue-2143	79	50	the	the	DET
issue-2143	79	51	company	company	NOUN
issue-2143	79	52	's	's	PART
issue-2143	79	53	employees	employee	NOUN
issue-2143	79	54	.	.	PUNCT
issue-2143	80	1	the	the	DET
issue-2143	80	2	professional	professional	ADJ
issue-2143	80	3	and	and	CCONJ
issue-2143	80	4	qualification	qualification	NOUN
issue-2143	80	5	potential	potential	NOUN
issue-2143	80	6	of	of	ADP
issue-2143	80	7	employees	employee	NOUN
issue-2143	80	8	determines	determine	VERB
issue-2143	80	9	the	the	DET
issue-2143	80	10	possibility	possibility	NOUN
issue-2143	80	11	of	of	ADP
issue-2143	80	12	effective	effective	ADJ
issue-2143	80	13	use	use	NOUN
issue-2143	80	14	of	of	ADP
issue-2143	80	15	the	the	DET
issue-2143	80	16	acquired	acquire	VERB
issue-2143	80	17	property	property	NOUN
issue-2143	80	18	.	.	PUNCT
issue-2143	81	1	from	from	ADP
issue-2143	81	2	the	the	DET
issue-2143	81	3	point	point	NOUN
issue-2143	81	4	of	of	ADP
issue-2143	81	5	view	view	NOUN
issue-2143	81	6	of	of	ADP
issue-2143	81	7	estimating	estimate	VERB
issue-2143	81	8	human	human	ADJ
issue-2143	81	9	capital	capital	NOUN
issue-2143	81	10	as	as	ADP
issue-2143	81	11	a	a	DET
issue-2143	81	12	part	part	NOUN
issue-2143	81	13	of	of	ADP
issue-2143	81	14	the	the	DET
issue-2143	81	15	acquired	acquire	VERB
issue-2143	81	16	property	property	NOUN
issue-2143	81	17	,	,	PUNCT
issue-2143	81	18	adapted	adapt	VERB
issue-2143	81	19	methods	method	NOUN
issue-2143	81	20	of	of	ADP
issue-2143	81	21	estimating	estimate	VERB
issue-2143	81	22	intangible	intangible	ADJ
issue-2143	81	23	assets	asset	NOUN
issue-2143	81	24	prevail	prevail	VERB
issue-2143	81	25	(	(	PUNCT
issue-2143	81	26	table	table	NOUN
issue-2143	81	27	)	)	PUNCT
issue-2143	81	28	.	.	PUNCT
issue-2143	82	1	however	however	ADV
issue-2143	82	2	,	,	PUNCT
issue-2143	82	3	it	it	PRON
issue-2143	82	4	is	be	AUX
issue-2143	82	5	important	important	ADJ
issue-2143	82	6	to	to	PART
issue-2143	82	7	understand	understand	VERB
issue-2143	82	8	that	that	SCONJ
issue-2143	82	9	the	the	DET
issue-2143	82	10	value	value	NOUN
issue-2143	82	11	of	of	ADP
issue-2143	82	12	human	human	ADJ
issue-2143	82	13	capital	capital	NOUN
issue-2143	82	14	will	will	AUX
issue-2143	82	15	be	be	AUX
issue-2143	82	16	high	high	ADJ
issue-2143	82	17	only	only	ADV
issue-2143	82	18	if	if	SCONJ
issue-2143	82	19	employees	employee	NOUN
issue-2143	82	20	are	be	AUX
issue-2143	82	21	interested	interested	ADJ
issue-2143	82	22	in	in	ADP
issue-2143	82	23	continuing	continue	VERB
issue-2143	82	24	to	to	PART
issue-2143	82	25	work	work	VERB
issue-2143	82	26	with	with	ADP
issue-2143	82	27	the	the	DET
issue-2143	82	28	new	new	ADJ
issue-2143	82	29	management	management	NOUN
issue-2143	82	30	.	.	PUNCT
issue-2143	83	1	3	3	X
issue-2143	83	2	.	.	X
issue-2143	83	3	methods	method	NOUN
issue-2143	83	4	of	of	ADP
issue-2143	83	5	human	human	ADJ
issue-2143	83	6	capital	capital	NOUN
issue-2143	83	7	assessment	assessment	NOUN
issue-2143	83	8	used	use	VERB
issue-2143	83	9	in	in	ADP
issue-2143	83	10	ukrainian	ukrainian	ADJ
issue-2143	83	11	theory	theory	NOUN
issue-2143	83	12	and	and	CCONJ
issue-2143	83	13	practice	practice	VERB
issue-2143	83	14	the	the	DET
issue-2143	83	15	analysis	analysis	NOUN
issue-2143	83	16	of	of	ADP
issue-2143	83	17	existing	exist	VERB
issue-2143	83	18	approaches	approach	NOUN
issue-2143	83	19	to	to	ADP
issue-2143	83	20	estimating	estimate	VERB
issue-2143	83	21	the	the	DET
issue-2143	83	22	value	value	NOUN
issue-2143	83	23	of	of	ADP
issue-2143	83	24	human	human	ADJ
issue-2143	83	25	capital	capital	NOUN
issue-2143	83	26	in	in	ADP
issue-2143	83	27	ukrainian	ukrainian	ADJ
issue-2143	83	28	practice	practice	NOUN
issue-2143	83	29	also	also	ADV
issue-2143	83	30	revealed	reveal	VERB
issue-2143	83	31	a	a	DET
issue-2143	83	32	wide	wide	ADJ
issue-2143	83	33	variety	variety	NOUN
issue-2143	83	34	of	of	ADP
issue-2143	83	35	methods	method	NOUN
issue-2143	83	36	used	use	VERB
issue-2143	83	37	:	:	PUNCT
issue-2143	83	38	–	–	PUNCT
issue-2143	83	39	estimation	estimation	NOUN
issue-2143	83	40	of	of	ADP
issue-2143	83	41	income	income	NOUN
issue-2143	83	42	generated	generate	VERB
issue-2143	83	43	by	by	ADP
issue-2143	83	44	human	human	ADJ
issue-2143	83	45	capital	capital	NOUN
issue-2143	83	46	(	(	PUNCT
issue-2143	83	47	individual	individual	NOUN
issue-2143	83	48	)	)	PUNCT
issue-2143	83	49	(	(	PUNCT
issue-2143	83	50	economic	economic	ADJ
issue-2143	83	51	valuation	valuation	NOUN
issue-2143	83	52	)	)	PUNCT
issue-2143	83	53	;	;	PUNCT
issue-2143	83	54	–	–	PUNCT
issue-2143	83	55	quantitative	quantitative	ADJ
issue-2143	83	56	assessment	assessment	NOUN
issue-2143	83	57	of	of	ADP
issue-2143	83	58	the	the	DET
issue-2143	83	59	stock	stock	NOUN
issue-2143	83	60	of	of	ADP
issue-2143	83	61	knowledge	knowledge	NOUN
issue-2143	83	62	,	,	PUNCT
issue-2143	83	63	skills	skill	NOUN
issue-2143	83	64	,	,	PUNCT
issue-2143	83	65	abilities	ability	NOUN
issue-2143	83	66	acquired	acquire	VERB
issue-2143	83	67	by	by	ADP
issue-2143	83	68	a	a	DET
issue-2143	83	69	person	person	NOUN
issue-2143	83	70	;	;	PUNCT
issue-2143	83	71	–	–	PUNCT
issue-2143	83	72	special	special	ADJ
issue-2143	83	73	skills	skill	NOUN
issue-2143	83	74	(	(	PUNCT
issue-2143	83	75	special	special	ADJ
issue-2143	83	76	human	human	ADJ
issue-2143	83	77	capital	capital	NOUN
issue-2143	83	78	)	)	PUNCT
issue-2143	83	79	–	–	PUNCT
issue-2143	83	80	quantification	quantification	NOUN
issue-2143	83	81	;	;	PUNCT
issue-2143	83	82	–	–	PUNCT
issue-2143	83	83	on	on	ADP
issue-2143	83	84	the	the	DET
issue-2143	83	85	method	method	NOUN
issue-2143	83	86	of	of	ADP
issue-2143	83	87	investment	investment	NOUN
issue-2143	83	88	in	in	ADP
issue-2143	83	89	human	human	ADJ
issue-2143	83	90	capital	capital	NOUN
issue-2143	83	91	–	–	PUNCT
issue-2143	83	92	in	in	ADP
issue-2143	83	93	health	health	NOUN
issue-2143	83	94	capital	capital	NOUN
issue-2143	83	95	,	,	PUNCT
issue-2143	83	96	education	education	NOUN
issue-2143	83	97	capital	capital	NOUN
issue-2143	83	98	,	,	PUNCT
issue-2143	83	99	cultural	cultural	ADJ
issue-2143	83	100	capital	capital	NOUN
issue-2143	83	101	(	(	PUNCT
issue-2143	83	102	economic	economic	ADJ
issue-2143	83	103	evaluation	evaluation	NOUN
issue-2143	83	104	)	)	PUNCT
issue-2143	83	105	;	;	PUNCT
issue-2143	83	106	–	–	PUNCT
issue-2143	83	107	assessment	assessment	NOUN
issue-2143	83	108	of	of	ADP
issue-2143	83	109	human	human	ADJ
issue-2143	83	110	capital	capital	NOUN
issue-2143	83	111	at	at	ADP
issue-2143	83	112	microand	microand	PROPN
issue-2143	83	113	macrolevel	macrolevel	PROPN
issue-2143	83	114	;	;	PUNCT
issue-2143	83	115	–	–	PUNCT
issue-2143	83	116	an	an	DET
issue-2143	83	117	integral	integral	ADJ
issue-2143	83	118	assessment	assessment	NOUN
issue-2143	83	119	of	of	ADP
issue-2143	83	120	human	human	ADJ
issue-2143	83	121	capital	capital	NOUN
issue-2143	83	122	,	,	PUNCT
issue-2143	83	123	including	include	VERB
issue-2143	83	124	both	both	CCONJ
issue-2143	83	125	natural	natural	ADJ
issue-2143	83	126	and	and	CCONJ
issue-2143	83	127	valuation	valuation	NOUN
issue-2143	83	128	measures	measure	NOUN
issue-2143	83	129	of	of	ADP
issue-2143	83	130	human	human	ADJ
issue-2143	83	131	capital	capital	NOUN
issue-2143	83	132	;	;	PUNCT
issue-2143	83	133	–	–	PUNCT
issue-2143	83	134	social	social	ADJ
issue-2143	83	135	accounting	accounting	NOUN
issue-2143	83	136	matrix	matrix	NOUN
issue-2143	83	137	–	–	PUNCT
issue-2143	83	138	macroeconomic	macroeconomic	ADJ
issue-2143	83	139	valuation	valuation	NOUN
issue-2143	83	140	of	of	ADP
issue-2143	83	141	human	human	ADJ
issue-2143	83	142	capital	capital	NOUN
issue-2143	83	143	;	;	PUNCT
issue-2143	83	144	–	–	PUNCT
issue-2143	83	145	price	price	NOUN
issue-2143	83	146	estimation	estimation	NOUN
issue-2143	83	147	of	of	ADP
issue-2143	83	148	human	human	ADJ
issue-2143	83	149	capital	capital	NOUN
issue-2143	83	150	by	by	ADP
issue-2143	83	151	the	the	DET
issue-2143	83	152	volume	volume	NOUN
issue-2143	83	153	of	of	ADP
issue-2143	83	154	investment	investment	NOUN
issue-2143	83	155	and	and	CCONJ
issue-2143	83	156	reflection	reflection	NOUN
issue-2143	83	157	of	of	ADP
issue-2143	83	158	the	the	DET
issue-2143	83	159	total	total	ADJ
issue-2143	83	160	value	value	NOUN
issue-2143	83	161	in	in	ADP
issue-2143	83	162	the	the	DET
issue-2143	83	163	currency	currency	NOUN
issue-2143	83	164	of	of	ADP
issue-2143	83	165	the	the	DET
issue-2143	83	166	balance	balance	NOUN
issue-2143	83	167	sheet	sheet	NOUN
issue-2143	83	168	of	of	ADP
issue-2143	83	169	the	the	DET
issue-2143	83	170	company	company	NOUN
issue-2143	83	171	(	(	PUNCT
issue-2143	83	172	enterprise	enterprise	NOUN
issue-2143	83	173	)	)	PUNCT
issue-2143	83	174	–	–	PUNCT
issue-2143	83	175	economic	economic	ADJ
issue-2143	83	176	(	(	PUNCT
issue-2143	83	177	ani	ani	NOUN
issue-2143	83	178	matei	matei	NOUN
issue-2143	83	179	;	;	PUNCT
issue-2143	83	180	borshch	borshch	NOUN
issue-2143	83	181	,	,	PUNCT
issue-2143	83	182	2020	2020	NUM
issue-2143	83	183	;	;	PUNCT
issue-2143	83	184	kokkinen	kokkinen	NOUN
issue-2143	83	185	,	,	PUNCT
issue-2143	83	186	2010	2010	NUM
issue-2143	83	187	)	)	PUNCT
issue-2143	83	188	.	.	PUNCT
issue-2143	84	1	at	at	ADP
issue-2143	84	2	the	the	DET
issue-2143	84	3	same	same	ADJ
issue-2143	84	4	time	time	NOUN
issue-2143	84	5	,	,	PUNCT
issue-2143	84	6	the	the	DET
issue-2143	84	7	main	main	ADJ
issue-2143	84	8	parameters	parameter	NOUN
issue-2143	84	9	characterising	characterise	VERB
issue-2143	84	10	the	the	DET
issue-2143	84	11	company	company	NOUN
issue-2143	84	12	's	's	PART
issue-2143	84	13	human	human	ADJ
issue-2143	84	14	capital	capital	NOUN
issue-2143	84	15	include	include	VERB
issue-2143	84	16	the	the	DET
issue-2143	84	17	following	follow	VERB
issue-2143	84	18	indicators	indicator	NOUN
issue-2143	84	19	:	:	PUNCT
issue-2143	84	20	(	(	PUNCT
issue-2143	84	21	1	1	X
issue-2143	84	22	)	)	PUNCT
issue-2143	84	23	the	the	DET
issue-2143	84	24	proportion	proportion	NOUN
issue-2143	84	25	of	of	ADP
issue-2143	84	26	employees	employee	NOUN
issue-2143	84	27	in	in	ADP
issue-2143	84	28	the	the	DET
issue-2143	84	29	company	company	NOUN
issue-2143	84	30	;	;	PUNCT
issue-2143	84	31	(	(	PUNCT
issue-2143	84	32	2	2	X
issue-2143	84	33	)	)	PUNCT
issue-2143	84	34	the	the	DET
issue-2143	84	35	age	age	NOUN
issue-2143	84	36	structure	structure	NOUN
issue-2143	84	37	of	of	ADP
issue-2143	84	38	the	the	DET
issue-2143	84	39	employees	employee	NOUN
issue-2143	84	40	;	;	PUNCT
issue-2143	84	41	(	(	PUNCT
issue-2143	84	42	3	3	X
issue-2143	84	43	)	)	PUNCT
issue-2143	84	44	the	the	DET
issue-2143	84	45	average	average	ADJ
issue-2143	84	46	length	length	NOUN
issue-2143	84	47	of	of	ADP
issue-2143	84	48	service	service	NOUN
issue-2143	84	49	in	in	ADP
issue-2143	84	50	the	the	DET
issue-2143	84	51	profession	profession	NOUN
issue-2143	84	52	;	;	PUNCT
issue-2143	84	53	(	(	PUNCT
issue-2143	84	54	4	4	X
issue-2143	84	55	)	)	PUNCT
issue-2143	84	56	the	the	DET
issue-2143	84	57	number	number	NOUN
issue-2143	84	58	of	of	ADP
issue-2143	84	59	years	year	NOUN
issue-2143	84	60	that	that	PRON
issue-2143	84	61	professionals	professional	NOUN
issue-2143	84	62	have	have	AUX
issue-2143	84	63	worked	work	VERB
issue-2143	84	64	in	in	ADP
issue-2143	84	65	the	the	DET
issue-2143	84	66	company	company	NOUN
issue-2143	84	67	;	;	PUNCT
issue-2143	84	68	(	(	PUNCT
issue-2143	84	69	5	5	X
issue-2143	84	70	)	)	PUNCT
issue-2143	84	71	the	the	DET
issue-2143	84	72	value	value	NOUN
issue-2143	84	73	added	add	VERB
issue-2143	84	74	per	per	ADP
issue-2143	84	75	professional	professional	NOUN
issue-2143	84	76	.	.	PUNCT
issue-2143	85	1	assessing	assess	VERB
issue-2143	85	2	human	human	ADJ
issue-2143	85	3	capital	capital	NOUN
issue-2143	85	4	allows	allow	VERB
issue-2143	85	5	to	to	PART
issue-2143	85	6	correctly	correctly	ADV
issue-2143	85	7	solve	solve	VERB
issue-2143	85	8	a	a	DET
issue-2143	85	9	number	number	NOUN
issue-2143	85	10	of	of	ADP
issue-2143	85	11	methodological	methodological	ADJ
issue-2143	85	12	problems	problem	NOUN
issue-2143	85	13	:	:	PUNCT
issue-2143	85	14	baltic	baltic	PROPN
issue-2143	85	15	journal	journal	PROPN
issue-2143	85	16	of	of	ADP
issue-2143	85	17	economic	economic	ADJ
issue-2143	85	18	studies	study	NOUN
issue-2143	85	19	182	182	NUM
issue-2143	85	20	vol	vol	NOUN
issue-2143	85	21	.	.	PROPN
issue-2143	86	1	9	9	NUM
issue-2143	86	2	no	no	NOUN
issue-2143	86	3	.	.	NOUN
issue-2143	87	1	3	3	NUM
issue-2143	87	2	,	,	PUNCT
issue-2143	87	3	2023	2023	NUM
issue-2143	87	4	1	1	NUM
issue-2143	87	5	)	)	PUNCT
issue-2143	88	1	to	to	PART
issue-2143	88	2	justify	justify	VERB
issue-2143	88	3	investment	investment	NOUN
issue-2143	88	4	in	in	ADP
issue-2143	88	5	a	a	DET
issue-2143	88	6	business	business	NOUN
issue-2143	88	7	whose	whose	DET
issue-2143	88	8	nature	nature	NOUN
issue-2143	88	9	requires	require	VERB
issue-2143	88	10	significant	significant	ADJ
issue-2143	88	11	human	human	ADJ
issue-2143	88	12	capital	capital	NOUN
issue-2143	88	13	expenditures	expenditure	NOUN
issue-2143	88	14	;	;	PUNCT
issue-2143	88	15	2	2	X
issue-2143	88	16	)	)	PUNCT
issue-2143	88	17	to	to	PART
issue-2143	88	18	determine	determine	VERB
issue-2143	88	19	the	the	DET
issue-2143	88	20	compliance	compliance	NOUN
issue-2143	88	21	of	of	ADP
issue-2143	88	22	the	the	DET
issue-2143	88	23	company	company	NOUN
issue-2143	88	24	's	's	PART
issue-2143	88	25	human	human	ADJ
issue-2143	88	26	potential	potential	NOUN
issue-2143	88	27	with	with	ADP
issue-2143	88	28	market	market	NOUN
issue-2143	88	29	requirements	requirement	NOUN
issue-2143	88	30	and	and	CCONJ
issue-2143	88	31	the	the	DET
issue-2143	88	32	costs	cost	NOUN
issue-2143	88	33	of	of	ADP
issue-2143	88	34	its	its	PRON
issue-2143	88	35	maintenance	maintenance	NOUN
issue-2143	88	36	;	;	PUNCT
issue-2143	88	37	3	3	X
issue-2143	88	38	)	)	PUNCT
issue-2143	88	39	to	to	PART
issue-2143	88	40	consider	consider	VERB
issue-2143	88	41	human	human	ADJ
issue-2143	88	42	capital	capital	NOUN
issue-2143	88	43	as	as	ADP
issue-2143	88	44	one	one	NUM
issue-2143	88	45	of	of	ADP
issue-2143	88	46	the	the	DET
issue-2143	88	47	main	main	ADJ
issue-2143	88	48	factors	factor	NOUN
issue-2143	88	49	of	of	ADP
issue-2143	88	50	business	business	NOUN
issue-2143	88	51	profitability	profitability	NOUN
issue-2143	88	52	,	,	PUNCT
issue-2143	88	53	to	to	PART
issue-2143	88	54	correctly	correctly	ADV
issue-2143	88	55	forecast	forecast	VERB
issue-2143	88	56	the	the	DET
issue-2143	88	57	company	company	NOUN
issue-2143	88	58	's	's	PART
issue-2143	88	59	income	income	NOUN
issue-2143	88	60	;	;	PUNCT
issue-2143	88	61	4	4	X
issue-2143	88	62	)	)	PUNCT
issue-2143	88	63	to	to	PART
issue-2143	88	64	determine	determine	VERB
issue-2143	88	65	the	the	DET
issue-2143	88	66	costs	cost	NOUN
issue-2143	88	67	of	of	ADP
issue-2143	88	68	developing	develop	VERB
issue-2143	88	69	or	or	CCONJ
issue-2143	88	70	creating	create	VERB
issue-2143	88	71	human	human	ADJ
issue-2143	88	72	capital	capital	NOUN
issue-2143	88	73	when	when	SCONJ
issue-2143	88	74	establishing	establish	VERB
issue-2143	88	75	an	an	DET
issue-2143	88	76	enterprise	enterprise	NOUN
issue-2143	88	77	similar	similar	ADJ
issue-2143	88	78	to	to	ADP
issue-2143	88	79	the	the	DET
issue-2143	88	80	object	object	NOUN
issue-2143	88	81	of	of	ADP
issue-2143	88	82	valuation	valuation	NOUN
issue-2143	88	83	;	;	PUNCT
issue-2143	88	84	5	5	X
issue-2143	88	85	)	)	PUNCT
issue-2143	88	86	to	to	PART
issue-2143	88	87	highlight	highlight	VERB
issue-2143	88	88	the	the	DET
issue-2143	88	89	investment	investment	NOUN
issue-2143	88	90	attractiveness	attractiveness	NOUN
issue-2143	88	91	of	of	ADP
issue-2143	88	92	the	the	DET
issue-2143	88	93	company	company	NOUN
issue-2143	88	94	;	;	PUNCT
issue-2143	88	95	6	6	NUM
issue-2143	88	96	)	)	PUNCT
issue-2143	88	97	to	to	PART
issue-2143	88	98	forecast	forecast	VERB
issue-2143	88	99	market	market	NOUN
issue-2143	88	100	prices	price	NOUN
issue-2143	88	101	for	for	ADP
issue-2143	88	102	the	the	DET
issue-2143	88	103	company	company	NOUN
issue-2143	88	104	's	's	PART
issue-2143	88	105	shares	share	NOUN
issue-2143	88	106	;	;	PUNCT
issue-2143	88	107	7	7	X
issue-2143	88	108	)	)	PUNCT
issue-2143	88	109	to	to	PART
issue-2143	88	110	justify	justify	VERB
issue-2143	88	111	the	the	DET
issue-2143	88	112	weight	weight	NOUN
issue-2143	88	113	of	of	ADP
issue-2143	88	114	different	different	ADJ
issue-2143	88	115	business	business	NOUN
issue-2143	88	116	valuation	valuation	NOUN
issue-2143	88	117	methods	method	NOUN
issue-2143	88	118	in	in	ADP
issue-2143	88	119	determining	determine	VERB
issue-2143	88	120	the	the	DET
issue-2143	88	121	final	final	ADJ
issue-2143	88	122	market	market	NOUN
issue-2143	88	123	value	value	NOUN
issue-2143	88	124	.	.	PUNCT
issue-2143	89	1	in	in	ADP
issue-2143	89	2	general	general	ADJ
issue-2143	89	3	,	,	PUNCT
issue-2143	89	4	the	the	DET
issue-2143	89	5	following	follow	VERB
issue-2143	89	6	approaches	approach	NOUN
issue-2143	89	7	are	be	AUX
issue-2143	89	8	used	use	VERB
issue-2143	89	9	to	to	PART
issue-2143	89	10	assess	assess	VERB
issue-2143	89	11	human	human	ADJ
issue-2143	89	12	capital	capital	NOUN
issue-2143	89	13	in	in	ADP
issue-2143	89	14	business	business	NOUN
issue-2143	89	15	value	value	NOUN
issue-2143	89	16	:	:	PUNCT
issue-2143	89	17	cost	cost	NOUN
issue-2143	89	18	,	,	PUNCT
issue-2143	89	19	income	income	NOUN
issue-2143	89	20	,	,	PUNCT
issue-2143	89	21	expert	expert	NOUN
issue-2143	89	22	and	and	CCONJ
issue-2143	89	23	comparative	comparative	ADJ
issue-2143	89	24	.	.	PUNCT
issue-2143	90	1	the	the	DET
issue-2143	90	2	cost	cost	NOUN
issue-2143	90	3	approach	approach	NOUN
issue-2143	90	4	to	to	ADP
issue-2143	90	5	measuring	measure	VERB
issue-2143	90	6	human	human	ADJ
issue-2143	90	7	capital	capital	NOUN
issue-2143	90	8	can	can	AUX
issue-2143	90	9	be	be	AUX
issue-2143	90	10	implemented	implement	VERB
issue-2143	90	11	in	in	ADP
issue-2143	90	12	two	two	NUM
issue-2143	90	13	ways	way	NOUN
issue-2143	90	14	:	:	PUNCT
issue-2143	90	15	indirectly	indirectly	ADV
issue-2143	90	16	and	and	CCONJ
issue-2143	90	17	directly	directly	ADV
issue-2143	90	18	,	,	PUNCT
issue-2143	90	19	the	the	DET
issue-2143	90	20	essence	essence	NOUN
issue-2143	90	21	of	of	ADP
issue-2143	90	22	which	which	PRON
issue-2143	90	23	is	be	AUX
issue-2143	90	24	as	as	SCONJ
issue-2143	90	25	follows	follow	VERB
issue-2143	90	26	.	.	PUNCT
issue-2143	91	1	the	the	DET
issue-2143	91	2	indirect	indirect	ADJ
issue-2143	91	3	method	method	NOUN
issue-2143	91	4	is	be	AUX
issue-2143	91	5	based	base	VERB
issue-2143	91	6	on	on	ADP
issue-2143	91	7	comparing	compare	VERB
issue-2143	91	8	the	the	DET
issue-2143	91	9	market	market	NOUN
issue-2143	91	10	value	value	NOUN
issue-2143	91	11	of	of	ADP
issue-2143	91	12	an	an	DET
issue-2143	91	13	object	object	NOUN
issue-2143	91	14	of	of	ADP
issue-2143	91	15	valuation	valuation	NOUN
issue-2143	91	16	with	with	ADP
issue-2143	91	17	the	the	DET
issue-2143	91	18	replacement	replacement	NOUN
issue-2143	91	19	cost	cost	NOUN
issue-2143	91	20	of	of	ADP
issue-2143	91	21	the	the	DET
issue-2143	91	22	object	object	NOUN
issue-2143	91	23	.	.	PUNCT
issue-2143	92	1	for	for	ADP
issue-2143	92	2	this	this	DET
issue-2143	92	3	purpose	purpose	NOUN
issue-2143	92	4	,	,	PUNCT
issue-2143	92	5	a	a	DET
issue-2143	92	6	coefficient	coefficient	NOUN
issue-2143	92	7	is	be	AUX
issue-2143	92	8	applied	apply	VERB
issue-2143	92	9	,	,	PUNCT
issue-2143	92	10	which	which	PRON
issue-2143	92	11	is	be	AUX
issue-2143	92	12	determined	determine	VERB
issue-2143	92	13	by	by	ADP
issue-2143	92	14	the	the	DET
issue-2143	92	15	ratio	ratio	NOUN
issue-2143	92	16	of	of	ADP
issue-2143	92	17	the	the	DET
issue-2143	92	18	market	market	NOUN
issue-2143	92	19	value	value	NOUN
issue-2143	92	20	of	of	ADP
issue-2143	92	21	the	the	DET
issue-2143	92	22	object	object	NOUN
issue-2143	92	23	to	to	ADP
issue-2143	92	24	the	the	DET
issue-2143	92	25	replacement	replacement	NOUN
issue-2143	92	26	cost	cost	NOUN
issue-2143	92	27	of	of	ADP
issue-2143	92	28	the	the	DET
issue-2143	92	29	object	object	NOUN
issue-2143	92	30	:	:	PUNCT
issue-2143	92	31	q	q	NOUN
issue-2143	92	32	=	=	SYM
issue-2143	92	33	�	�	PROPN
issue-2143	92	34	�	�	PROPN
issue-2143	92	35	�	�	PROPN
issue-2143	92	36	�	�	PROPN
issue-2143	92	37	�	�	PROPN
issue-2143	92	38	�	�	PROPN
issue-2143	92	39	�	�	PROPN
issue-2143	92	40	market	market	NOUN
issue-2143	92	41	valueof	valueof	ADJ
issue-2143	92	42	theobject	theobject	NOUN
issue-2143	92	43	replacement	replacement	NOUN
issue-2143	92	44	cost	cost	NOUN
issue-2143	92	45	.	.	PUNCT
issue-2143	93	1	this	this	DET
issue-2143	93	2	method	method	NOUN
issue-2143	93	3	requires	require	VERB
issue-2143	93	4	consideration	consideration	NOUN
issue-2143	93	5	of	of	ADP
issue-2143	93	6	the	the	DET
issue-2143	93	7	following	following	ADJ
issue-2143	93	8	limitations	limitation	NOUN
issue-2143	93	9	:	:	PUNCT
issue-2143	93	10	1	1	X
issue-2143	93	11	.	.	X
issue-2143	93	12	the	the	DET
issue-2143	93	13	market	market	NOUN
issue-2143	93	14	value	value	NOUN
issue-2143	93	15	of	of	ADP
issue-2143	93	16	an	an	DET
issue-2143	93	17	object	object	NOUN
issue-2143	93	18	of	of	ADP
issue-2143	93	19	valuation	valuation	NOUN
issue-2143	93	20	should	should	AUX
issue-2143	93	21	be	be	AUX
issue-2143	93	22	determined	determine	VERB
issue-2143	93	23	using	use	VERB
issue-2143	93	24	the	the	DET
issue-2143	93	25	income	income	NOUN
issue-2143	93	26	approach	approach	NOUN
issue-2143	93	27	.	.	PUNCT
issue-2143	94	1	2	2	X
issue-2143	94	2	.	.	X
issue-2143	94	3	the	the	DET
issue-2143	94	4	replacement	replacement	NOUN
issue-2143	94	5	cost	cost	NOUN
issue-2143	94	6	should	should	AUX
issue-2143	94	7	be	be	AUX
issue-2143	94	8	determined	determine	VERB
issue-2143	94	9	taking	take	VERB
issue-2143	94	10	into	into	ADP
issue-2143	94	11	account	account	NOUN
issue-2143	94	12	the	the	DET
issue-2143	94	13	actual	actual	ADJ
issue-2143	94	14	operating	operating	NOUN
issue-2143	94	15	conditions	condition	NOUN
issue-2143	94	16	of	of	ADP
issue-2143	94	17	the	the	DET
issue-2143	94	18	object	object	NOUN
issue-2143	94	19	of	of	ADP
issue-2143	94	20	valuation	valuation	NOUN
issue-2143	94	21	.	.	PUNCT
issue-2143	95	1	3	3	X
issue-2143	95	2	.	.	X
issue-2143	95	3	it	it	PRON
issue-2143	95	4	should	should	AUX
issue-2143	95	5	be	be	AUX
issue-2143	95	6	assumed	assume	VERB
issue-2143	95	7	that	that	SCONJ
issue-2143	95	8	the	the	DET
issue-2143	95	9	business	business	NOUN
issue-2143	95	10	reputation	reputation	NOUN
issue-2143	95	11	of	of	ADP
issue-2143	95	12	the	the	DET
issue-2143	95	13	object	object	NOUN
issue-2143	95	14	of	of	ADP
issue-2143	95	15	valuation	valuation	NOUN
issue-2143	95	16	is	be	AUX
issue-2143	95	17	fully	fully	ADV
issue-2143	95	18	determined	determine	VERB
issue-2143	95	19	by	by	ADP
issue-2143	95	20	the	the	DET
issue-2143	95	21	human	human	ADJ
issue-2143	95	22	resources	resource	NOUN
issue-2143	95	23	potential	potential	NOUN
issue-2143	95	24	,	,	PUNCT
issue-2143	95	25	and	and	CCONJ
issue-2143	95	26	the	the	DET
issue-2143	95	27	impact	impact	NOUN
issue-2143	95	28	of	of	ADP
issue-2143	95	29	other	other	ADJ
issue-2143	95	30	factors	factor	NOUN
issue-2143	95	31	is	be	AUX
issue-2143	95	32	either	either	CCONJ
issue-2143	95	33	not	not	PART
issue-2143	95	34	significant	significant	ADJ
issue-2143	95	35	or	or	CCONJ
issue-2143	95	36	fully	fully	ADV
issue-2143	95	37	taken	take	VERB
issue-2143	95	38	into	into	ADP
issue-2143	95	39	account	account	NOUN
issue-2143	95	40	in	in	ADP
issue-2143	95	41	the	the	DET
issue-2143	95	42	formation	formation	NOUN
issue-2143	95	43	of	of	ADP
issue-2143	95	44	the	the	DET
issue-2143	95	45	replacement	replacement	NOUN
issue-2143	95	46	cost	cost	NOUN
issue-2143	95	47	(	(	PUNCT
issue-2143	95	48	location	location	NOUN
issue-2143	95	49	of	of	ADP
issue-2143	95	50	the	the	DET
issue-2143	95	51	object	object	NOUN
issue-2143	95	52	,	,	PUNCT
issue-2143	95	53	neighbouring	neighbouring	ADJ
issue-2143	95	54	real	real	ADJ
issue-2143	95	55	estate	estate	NOUN
issue-2143	95	56	,	,	PUNCT
issue-2143	95	57	etc	etc	X
issue-2143	95	58	.	.	X
issue-2143	95	59	)	)	PUNCT
issue-2143	95	60	.	.	PUNCT
issue-2143	96	1	a	a	DET
issue-2143	96	2	direct	direct	ADJ
issue-2143	96	3	method	method	NOUN
issue-2143	96	4	can	can	AUX
issue-2143	96	5	also	also	ADV
issue-2143	96	6	be	be	AUX
issue-2143	96	7	applied	apply	VERB
issue-2143	96	8	,	,	PUNCT
issue-2143	96	9	based	base	VERB
issue-2143	96	10	on	on	ADP
issue-2143	96	11	the	the	DET
issue-2143	96	12	determination	determination	NOUN
issue-2143	96	13	of	of	ADP
issue-2143	96	14	all	all	DET
issue-2143	96	15	the	the	DET
issue-2143	96	16	costs	cost	NOUN
issue-2143	96	17	that	that	PRON
issue-2143	96	18	the	the	DET
issue-2143	96	19	new	new	ADJ
issue-2143	96	20	owner	owner	NOUN
issue-2143	96	21	of	of	ADP
issue-2143	96	22	the	the	DET
issue-2143	96	23	company	company	NOUN
issue-2143	96	24	will	will	AUX
issue-2143	96	25	have	have	VERB
issue-2143	96	26	to	to	PART
issue-2143	96	27	bear	bear	VERB
issue-2143	96	28	in	in	ADP
issue-2143	96	29	order	order	NOUN
issue-2143	96	30	to	to	PART
issue-2143	96	31	create	create	VERB
issue-2143	96	32	human	human	ADJ
issue-2143	96	33	capital	capital	NOUN
issue-2143	96	34	within	within	ADP
issue-2143	96	35	the	the	DET
issue-2143	96	36	framework	framework	NOUN
issue-2143	96	37	of	of	ADP
issue-2143	96	38	a	a	DET
issue-2143	96	39	viable	viable	ADJ
issue-2143	96	40	,	,	PUNCT
issue-2143	96	41	adequate	adequate	ADJ
issue-2143	96	42	requirements	requirement	NOUN
issue-2143	96	43	of	of	ADP
issue-2143	96	44	the	the	DET
issue-2143	96	45	modern	modern	ADJ
issue-2143	96	46	market	market	NOUN
issue-2143	96	47	of	of	ADP
issue-2143	96	48	organisational	organisational	ADJ
issue-2143	96	49	-	-	PUNCT
issue-2143	96	50	managerial	managerial	ADJ
issue-2143	96	51	structure	structure	NOUN
issue-2143	96	52	.	.	PUNCT
issue-2143	97	1	the	the	DET
issue-2143	97	2	following	follow	VERB
issue-2143	97	3	costs	cost	NOUN
issue-2143	97	4	should	should	AUX
issue-2143	97	5	be	be	AUX
issue-2143	97	6	taken	take	VERB
issue-2143	97	7	into	into	ADP
issue-2143	97	8	account	account	NOUN
issue-2143	97	9	:	:	PUNCT
issue-2143	97	10	–	–	PUNCT
issue-2143	97	11	training	training	NOUN
issue-2143	97	12	and	and	CCONJ
issue-2143	97	13	retraining	retraining	NOUN
issue-2143	97	14	of	of	ADP
issue-2143	97	15	staff	staff	NOUN
issue-2143	97	16	;	;	PUNCT
issue-2143	97	17	upgrading	upgrade	VERB
issue-2143	97	18	their	their	PRON
issue-2143	97	19	skills	skill	NOUN
issue-2143	97	20	;	;	PUNCT
issue-2143	97	21	–	–	PUNCT
issue-2143	97	22	marketing	marketing	NOUN
issue-2143	97	23	costs	cost	NOUN
issue-2143	97	24	for	for	ADP
issue-2143	97	25	recruitment	recruitment	NOUN
issue-2143	97	26	;	;	PUNCT
issue-2143	97	27	–	–	PUNCT
issue-2143	97	28	organisational	organisational	ADJ
issue-2143	97	29	,	,	PUNCT
issue-2143	97	30	training	training	NOUN
issue-2143	97	31	and	and	CCONJ
issue-2143	97	32	personnel	personnel	NOUN
issue-2143	97	33	costs	cost	NOUN
issue-2143	97	34	;	;	PUNCT
issue-2143	97	35	–	–	PUNCT
issue-2143	97	36	organisational	organisational	ADJ
issue-2143	97	37	culture	culture	NOUN
issue-2143	97	38	costs	cost	NOUN
issue-2143	97	39	.	.	PUNCT
issue-2143	98	1	in	in	ADP
issue-2143	98	2	addition	addition	NOUN
issue-2143	98	3	,	,	PUNCT
issue-2143	98	4	the	the	DET
issue-2143	98	5	costs	cost	NOUN
issue-2143	98	6	associated	associate	VERB
issue-2143	98	7	with	with	ADP
issue-2143	98	8	the	the	DET
issue-2143	98	9	shortage	shortage	NOUN
issue-2143	98	10	of	of	ADP
issue-2143	98	11	certain	certain	ADJ
issue-2143	98	12	categories	category	NOUN
issue-2143	98	13	of	of	ADP
issue-2143	98	14	workers	worker	NOUN
issue-2143	98	15	in	in	ADP
issue-2143	98	16	the	the	DET
issue-2143	98	17	labour	labour	NOUN
issue-2143	98	18	market	market	NOUN
issue-2143	98	19	should	should	AUX
issue-2143	98	20	be	be	AUX
issue-2143	98	21	taken	take	VERB
issue-2143	98	22	into	into	ADP
issue-2143	98	23	account	account	NOUN
issue-2143	98	24	.	.	PUNCT
issue-2143	99	1	the	the	DET
issue-2143	99	2	income	income	NOUN
issue-2143	99	3	approach	approach	NOUN
issue-2143	99	4	is	be	AUX
issue-2143	99	5	based	base	VERB
issue-2143	99	6	on	on	ADP
issue-2143	99	7	the	the	DET
issue-2143	99	8	assessment	assessment	NOUN
issue-2143	99	9	of	of	ADP
issue-2143	99	10	human	human	ADJ
issue-2143	99	11	capital	capital	NOUN
issue-2143	99	12	by	by	ADP
issue-2143	99	13	the	the	DET
issue-2143	99	14	degree	degree	NOUN
issue-2143	99	15	of	of	ADP
issue-2143	99	16	participation	participation	NOUN
issue-2143	99	17	of	of	ADP
issue-2143	99	18	the	the	DET
issue-2143	99	19	total	total	ADJ
issue-2143	99	20	employee	employee	NOUN
issue-2143	99	21	in	in	ADP
issue-2143	99	22	the	the	DET
issue-2143	99	23	organisation	organisation	NOUN
issue-2143	99	24	's	's	PART
issue-2143	99	25	income	income	NOUN
issue-2143	99	26	.	.	PUNCT
issue-2143	100	1	management	management	NOUN
issue-2143	100	2	value	value	NOUN
issue-2143	100	3	added	add	VERB
issue-2143	100	4	is	be	AUX
issue-2143	100	5	defined	define	VERB
issue-2143	100	6	as	as	SCONJ
issue-2143	100	7	follows	follow	VERB
issue-2143	100	8	:	:	PUNCT
issue-2143	100	9	mva	mva	NOUN
issue-2143	100	10	bva	bva	PROPN
issue-2143	100	11	iofc	iofc	PROPN
issue-2143	100	12	mc	mc	PROPN
issue-2143	100	13	�	�	PROPN
issue-2143	100	14	�	�	PROPN
issue-2143	100	15	�	�	PROPN
issue-2143	100	16	,	,	PUNCT
issue-2143	100	17	where	where	SCONJ
issue-2143	100	18	bva	bva	NOUN
issue-2143	100	19	is	be	AUX
issue-2143	100	20	the	the	DET
issue-2143	100	21	business	business	NOUN
issue-2143	100	22	value	value	NOUN
issue-2143	100	23	added	add	VERB
issue-2143	100	24	;	;	PUNCT
issue-2143	100	25	iofc	iofc	PROPN
issue-2143	100	26	is	be	AUX
issue-2143	100	27	an	an	DET
issue-2143	100	28	income	income	NOUN
issue-2143	100	29	on	on	ADP
issue-2143	100	30	the	the	DET
issue-2143	100	31	capital	capital	NOUN
issue-2143	100	32	of	of	ADP
issue-2143	100	33	the	the	DET
issue-2143	100	34	company	company	NOUN
issue-2143	100	35	in	in	ADP
issue-2143	100	36	case	case	NOUN
issue-2143	100	37	of	of	ADP
issue-2143	100	38	its	its	PRON
issue-2143	100	39	alternative	alternative	ADJ
issue-2143	100	40	use	use	NOUN
issue-2143	100	41	;	;	PUNCT
issue-2143	100	42	mc	mc	PROPN
issue-2143	100	43	is	be	AUX
issue-2143	100	44	a	a	DET
issue-2143	100	45	management	management	NOUN
issue-2143	100	46	cost	cost	NOUN
issue-2143	100	47	.	.	PUNCT
issue-2143	101	1	the	the	DET
issue-2143	101	2	value	value	NOUN
issue-2143	101	3	of	of	ADP
issue-2143	101	4	human	human	ADJ
issue-2143	101	5	capital	capital	NOUN
issue-2143	101	6	as	as	ADP
issue-2143	101	7	part	part	NOUN
issue-2143	101	8	of	of	ADP
issue-2143	101	9	goodwill	goodwill	NOUN
issue-2143	101	10	can	can	AUX
issue-2143	101	11	be	be	AUX
issue-2143	101	12	determined	determine	VERB
issue-2143	101	13	by	by	ADP
issue-2143	101	14	the	the	DET
issue-2143	101	15	revenues	revenue	NOUN
issue-2143	101	16	generated	generate	VERB
issue-2143	101	17	by	by	ADP
issue-2143	101	18	the	the	DET
issue-2143	101	19	company	company	NOUN
issue-2143	101	20	from	from	ADP
issue-2143	101	21	sales	sale	NOUN
issue-2143	101	22	to	to	ADP
issue-2143	101	23	regular	regular	ADJ
issue-2143	101	24	customers	customer	NOUN
issue-2143	101	25	of	of	ADP
issue-2143	101	26	the	the	DET
issue-2143	101	27	brand	brand	NOUN
issue-2143	101	28	.	.	PUNCT
issue-2143	102	1	since	since	SCONJ
issue-2143	102	2	human	human	ADJ
issue-2143	102	3	capital	capital	NOUN
issue-2143	102	4	includes	include	VERB
issue-2143	102	5	many	many	ADJ
issue-2143	102	6	factors	factor	NOUN
issue-2143	102	7	,	,	PUNCT
issue-2143	102	8	its	its	PRON
issue-2143	102	9	content	content	NOUN
issue-2143	102	10	should	should	AUX
issue-2143	102	11	be	be	AUX
issue-2143	102	12	assessed	assess	VERB
issue-2143	102	13	not	not	PART
issue-2143	102	14	only	only	ADV
issue-2143	102	15	quantitatively	quantitatively	ADV
issue-2143	102	16	,	,	PUNCT
issue-2143	102	17	but	but	CCONJ
issue-2143	102	18	also	also	ADV
issue-2143	102	19	qualitatively	qualitatively	ADV
issue-2143	102	20	.	.	PUNCT
issue-2143	103	1	qualitative	qualitative	ADJ
issue-2143	103	2	assessments	assessment	NOUN
issue-2143	103	3	are	be	AUX
issue-2143	103	4	carried	carry	VERB
issue-2143	103	5	out	out	ADP
issue-2143	103	6	using	use	VERB
issue-2143	103	7	expert	expert	ADJ
issue-2143	103	8	methods	method	NOUN
issue-2143	103	9	,	,	PUNCT
issue-2143	103	10	which	which	PRON
issue-2143	103	11	allow	allow	VERB
issue-2143	103	12	not	not	PART
issue-2143	103	13	only	only	ADV
issue-2143	103	14	group	group	NOUN
issue-2143	103	15	characteristics	characteristic	NOUN
issue-2143	103	16	to	to	PART
issue-2143	103	17	be	be	AUX
issue-2143	103	18	used	use	VERB
issue-2143	103	19	in	in	ADP
issue-2143	103	20	the	the	DET
issue-2143	103	21	assessment	assessment	NOUN
issue-2143	103	22	,	,	PUNCT
issue-2143	103	23	considering	consider	VERB
issue-2143	103	24	the	the	DET
issue-2143	103	25	organisation	organisation	NOUN
issue-2143	103	26	's	's	PART
issue-2143	103	27	personnel	personnel	NOUN
issue-2143	103	28	as	as	ADP
issue-2143	103	29	a	a	DET
issue-2143	103	30	whole	whole	NOUN
issue-2143	103	31	,	,	PUNCT
issue-2143	103	32	but	but	CCONJ
issue-2143	103	33	also	also	ADV
issue-2143	103	34	individual	individual	ADJ
issue-2143	103	35	characteristics	characteristic	NOUN
issue-2143	103	36	of	of	ADP
issue-2143	103	37	employees	employee	NOUN
issue-2143	103	38	(	(	PUNCT
issue-2143	103	39	schultz	schultz	PROPN
issue-2143	103	40	,	,	PUNCT
issue-2143	103	41	1961	1961	NUM
issue-2143	103	42	)	)	PUNCT
issue-2143	103	43	.	.	PUNCT
issue-2143	104	1	the	the	DET
issue-2143	104	2	experience	experience	NOUN
issue-2143	104	3	of	of	ADP
issue-2143	104	4	using	use	VERB
issue-2143	104	5	peer	peer	NOUN
issue-2143	104	6	review	review	NOUN
issue-2143	104	7	is	be	AUX
issue-2143	104	8	as	as	SCONJ
issue-2143	104	9	follows	follow	VERB
issue-2143	104	10	.	.	PUNCT
issue-2143	105	1	the	the	DET
issue-2143	105	2	contribution	contribution	NOUN
issue-2143	105	3	of	of	ADP
issue-2143	105	4	staff	staff	NOUN
issue-2143	105	5	to	to	ADP
issue-2143	105	6	the	the	DET
issue-2143	105	7	results	result	NOUN
issue-2143	105	8	is	be	AUX
issue-2143	105	9	defined	define	VERB
issue-2143	105	10	as	as	SCONJ
issue-2143	105	11	follows	follow	VERB
issue-2143	105	12	:	:	PUNCT
issue-2143	105	13	–	–	PUNCT
issue-2143	105	14	development	development	NOUN
issue-2143	105	15	of	of	ADP
issue-2143	105	16	new	new	ADJ
issue-2143	105	17	scientific	scientific	ADJ
issue-2143	105	18	directions	direction	NOUN
issue-2143	105	19	;	;	PUNCT
issue-2143	105	20	–	–	PUNCT
issue-2143	105	21	increased	increase	VERB
issue-2143	105	22	company	company	NOUN
issue-2143	105	23	revenues	revenue	NOUN
issue-2143	105	24	;	;	PUNCT
issue-2143	105	25	–	–	PUNCT
issue-2143	105	26	development	development	NOUN
issue-2143	105	27	of	of	ADP
issue-2143	105	28	customer	customer	NOUN
issue-2143	105	29	relationships	relationship	NOUN
issue-2143	105	30	;	;	PUNCT
issue-2143	105	31	–	–	PUNCT
issue-2143	105	32	coordination	coordination	NOUN
issue-2143	105	33	of	of	ADP
issue-2143	105	34	unit	unit	NOUN
issue-2143	105	35	activities	activity	NOUN
issue-2143	105	36	;	;	PUNCT
issue-2143	105	37	–	–	PUNCT
issue-2143	105	38	successful	successful	ADJ
issue-2143	105	39	execution	execution	NOUN
issue-2143	105	40	of	of	ADP
issue-2143	105	41	linear	linear	PROPN
issue-2143	105	42	functions	function	NOUN
issue-2143	105	43	.	.	PUNCT
issue-2143	106	1	the	the	DET
issue-2143	106	2	assessment	assessment	NOUN
issue-2143	106	3	is	be	AUX
issue-2143	106	4	based	base	VERB
issue-2143	106	5	on	on	ADP
issue-2143	106	6	a	a	DET
issue-2143	106	7	matrix	matrix	NOUN
issue-2143	106	8	of	of	ADP
issue-2143	106	9	professional	professional	ADJ
issue-2143	106	10	maturity	maturity	NOUN
issue-2143	106	11	.	.	PUNCT
issue-2143	107	1	an	an	DET
issue-2143	107	2	employee	employee	NOUN
issue-2143	107	3	's	's	PART
issue-2143	107	4	contribution	contribution	NOUN
issue-2143	107	5	to	to	ADP
issue-2143	107	6	the	the	DET
issue-2143	107	7	growth	growth	NOUN
issue-2143	107	8	of	of	ADP
issue-2143	107	9	the	the	DET
issue-2143	107	10	company	company	NOUN
issue-2143	107	11	's	's	PART
issue-2143	107	12	value	value	NOUN
issue-2143	107	13	is	be	AUX
issue-2143	107	14	defined	define	VERB
issue-2143	107	15	in	in	ADP
issue-2143	107	16	the	the	DET
issue-2143	107	17	following	follow	VERB
issue-2143	107	18	directions	direction	NOUN
issue-2143	107	19	:	:	PUNCT
issue-2143	107	20	(	(	PUNCT
issue-2143	107	21	1	1	X
issue-2143	107	22	)	)	PUNCT
issue-2143	107	23	development	development	NOUN
issue-2143	107	24	of	of	ADP
issue-2143	107	25	production	production	NOUN
issue-2143	107	26	;	;	PUNCT
issue-2143	107	27	(	(	PUNCT
issue-2143	107	28	2	2	X
issue-2143	107	29	)	)	PUNCT
issue-2143	107	30	increase	increase	NOUN
issue-2143	107	31	in	in	ADP
issue-2143	107	32	the	the	DET
issue-2143	107	33	company	company	NOUN
issue-2143	107	34	's	's	PART
issue-2143	107	35	income	income	NOUN
issue-2143	107	36	;	;	PUNCT
issue-2143	107	37	(	(	PUNCT
issue-2143	107	38	3	3	X
issue-2143	107	39	)	)	PUNCT
issue-2143	107	40	development	development	NOUN
issue-2143	107	41	of	of	ADP
issue-2143	107	42	relations	relation	NOUN
issue-2143	107	43	with	with	ADP
issue-2143	107	44	customers	customer	NOUN
issue-2143	107	45	;	;	PUNCT
issue-2143	107	46	(	(	PUNCT
issue-2143	107	47	4	4	X
issue-2143	107	48	)	)	PUNCT
issue-2143	107	49	coordination	coordination	NOUN
issue-2143	107	50	of	of	ADP
issue-2143	107	51	the	the	DET
issue-2143	107	52	activities	activity	NOUN
issue-2143	107	53	of	of	ADP
issue-2143	107	54	subdivisions	subdivision	NOUN
issue-2143	107	55	;	;	PUNCT
issue-2143	107	56	(	(	PUNCT
issue-2143	107	57	5	5	X
issue-2143	107	58	)	)	PUNCT
issue-2143	107	59	performance	performance	NOUN
issue-2143	107	60	of	of	ADP
issue-2143	107	61	linear	linear	PROPN
issue-2143	107	62	functions	function	NOUN
issue-2143	107	63	.	.	PUNCT
issue-2143	108	1	analysis	analysis	NOUN
issue-2143	108	2	and	and	CCONJ
issue-2143	108	3	evaluation	evaluation	NOUN
issue-2143	108	4	of	of	ADP
issue-2143	108	5	human	human	ADJ
issue-2143	108	6	capital	capital	NOUN
issue-2143	108	7	can	can	AUX
issue-2143	108	8	be	be	AUX
issue-2143	108	9	carried	carry	VERB
issue-2143	108	10	out	out	ADP
issue-2143	108	11	by	by	ADP
issue-2143	108	12	comparing	compare	VERB
issue-2143	108	13	the	the	DET
issue-2143	108	14	actual	actual	ADJ
issue-2143	108	15	characteristics	characteristic	NOUN
issue-2143	108	16	of	of	ADP
issue-2143	108	17	employees	employee	NOUN
issue-2143	108	18	with	with	ADP
issue-2143	108	19	the	the	DET
issue-2143	108	20	requirements	requirement	NOUN
issue-2143	108	21	of	of	ADP
issue-2143	108	22	internal	internal	ADJ
issue-2143	108	23	corporate	corporate	ADJ
issue-2143	108	24	and	and	CCONJ
issue-2143	108	25	professional	professional	ADJ
issue-2143	108	26	standards	standard	NOUN
issue-2143	108	27	.	.	PUNCT
issue-2143	109	1	the	the	DET
issue-2143	109	2	expert	expert	ADJ
issue-2143	109	3	assessments	assessment	NOUN
issue-2143	109	4	obtained	obtain	VERB
issue-2143	109	5	,	,	PUNCT
issue-2143	109	6	which	which	PRON
issue-2143	109	7	show	show	VERB
issue-2143	109	8	the	the	DET
issue-2143	109	9	state	state	NOUN
issue-2143	109	10	of	of	ADP
issue-2143	109	11	human	human	ADJ
issue-2143	109	12	resources	resource	NOUN
issue-2143	109	13	potential	potential	ADJ
issue-2143	109	14	and	and	CCONJ
issue-2143	109	15	identified	identify	VERB
issue-2143	109	16	problem	problem	NOUN
issue-2143	109	17	areas	area	NOUN
issue-2143	109	18	,	,	PUNCT
issue-2143	109	19	can	can	AUX
issue-2143	109	20	be	be	AUX
issue-2143	109	21	used	use	VERB
issue-2143	109	22	by	by	ADP
issue-2143	109	23	the	the	DET
issue-2143	109	24	appraiser	appraiser	NOUN
issue-2143	109	25	indirectly	indirectly	ADV
issue-2143	109	26	in	in	ADP
issue-2143	109	27	revenue	revenue	NOUN
issue-2143	109	28	forecasting	forecasting	NOUN
issue-2143	109	29	.	.	PUNCT
issue-2143	110	1	the	the	DET
issue-2143	110	2	comparative	comparative	ADJ
issue-2143	110	3	approach	approach	NOUN
issue-2143	110	4	to	to	ADP
issue-2143	110	5	assessing	assess	VERB
issue-2143	110	6	human	human	ADJ
issue-2143	110	7	capital	capital	NOUN
issue-2143	110	8	can	can	AUX
issue-2143	110	9	be	be	AUX
issue-2143	110	10	based	base	VERB
issue-2143	110	11	on	on	ADP
issue-2143	110	12	pairwise	pairwise	NOUN
issue-2143	110	13	comparisons	comparison	NOUN
issue-2143	110	14	with	with	ADP
issue-2143	110	15	peer	peer	NOUN
issue-2143	110	16	companies	company	NOUN
issue-2143	110	17	.	.	PUNCT
issue-2143	111	1	according	accord	VERB
issue-2143	111	2	to	to	ADP
issue-2143	111	3	the	the	DET
issue-2143	111	4	authors	author	NOUN
issue-2143	111	5	,	,	PUNCT
issue-2143	111	6	in	in	ADP
issue-2143	111	7	the	the	DET
issue-2143	111	8	context	context	NOUN
issue-2143	111	9	of	of	ADP
issue-2143	111	10	the	the	DET
issue-2143	111	11	problem	problem	NOUN
issue-2143	111	12	of	of	ADP
issue-2143	111	13	human	human	ADJ
issue-2143	111	14	capital	capital	NOUN
issue-2143	111	15	assessment	assessment	NOUN
issue-2143	111	16	,	,	PUNCT
issue-2143	111	17	the	the	DET
issue-2143	111	18	organisa	organisa	NOUN
issue-2143	111	19	tional	tional	ADJ
issue-2143	111	20	structures	structure	NOUN
issue-2143	111	21	and	and	CCONJ
issue-2143	111	22	personnel	personnel	NOUN
issue-2143	111	23	of	of	ADP
issue-2143	111	24	the	the	DET
issue-2143	111	25	following	follow	VERB
issue-2143	111	26	companies	company	NOUN
issue-2143	111	27	can	can	AUX
issue-2143	111	28	be	be	AUX
issue-2143	111	29	used	use	VERB
issue-2143	111	30	as	as	ADP
issue-2143	111	31	analogues	analogue	NOUN
issue-2143	111	32	:	:	PUNCT
issue-2143	111	33	–	–	PUNCT
issue-2143	111	34	companies	company	NOUN
issue-2143	111	35	that	that	PRON
issue-2143	111	36	have	have	AUX
issue-2143	111	37	undergone	undergo	VERB
issue-2143	111	38	restructuring	restructuring	NOUN
issue-2143	111	39	and	and	CCONJ
issue-2143	111	40	developed	develop	VERB
issue-2143	111	41	a	a	DET
issue-2143	111	42	management	management	NOUN
issue-2143	111	43	structure	structure	NOUN
issue-2143	111	44	and	and	CCONJ
issue-2143	111	45	human	human	ADJ
issue-2143	111	46	resources	resource	NOUN
issue-2143	111	47	close	close	ADJ
issue-2143	111	48	to	to	ADP
issue-2143	111	49	the	the	DET
issue-2143	111	50	ideal	ideal	ADJ
issue-2143	111	51	model	model	NOUN
issue-2143	111	52	;	;	PUNCT
issue-2143	111	53	some	some	DET
issue-2143	111	54	synthetic	synthetic	ADJ
issue-2143	111	55	baltic	baltic	ADJ
issue-2143	111	56	journal	journal	NOUN
issue-2143	111	57	of	of	ADP
issue-2143	111	58	economic	economic	ADJ
issue-2143	111	59	studies	study	NOUN
issue-2143	111	60	183	183	NUM
issue-2143	111	61	vol	vol	NOUN
issue-2143	111	62	.	.	PROPN
issue-2143	112	1	9	9	NUM
issue-2143	112	2	no	no	NOUN
issue-2143	112	3	.	.	NOUN
issue-2143	113	1	3	3	NUM
issue-2143	113	2	,	,	PUNCT
issue-2143	113	3	2023	2023	NUM
issue-2143	113	4	models	model	NOUN
issue-2143	113	5	that	that	PRON
issue-2143	113	6	reflect	reflect	VERB
issue-2143	113	7	the	the	DET
issue-2143	113	8	ideal	ideal	ADJ
issue-2143	113	9	business	business	NOUN
issue-2143	113	10	structure	structure	NOUN
issue-2143	113	11	and	and	CCONJ
issue-2143	113	12	human	human	ADJ
issue-2143	113	13	resources	resource	NOUN
issue-2143	113	14	;	;	PUNCT
issue-2143	113	15	–	–	PUNCT
issue-2143	113	16	companies	company	NOUN
issue-2143	113	17	that	that	PRON
issue-2143	113	18	have	have	AUX
issue-2143	113	19	been	be	AUX
issue-2143	113	20	sold	sell	VERB
issue-2143	113	21	on	on	ADP
issue-2143	113	22	the	the	DET
issue-2143	113	23	market	market	NOUN
issue-2143	113	24	and	and	CCONJ
issue-2143	113	25	whose	whose	DET
issue-2143	113	26	valuation	valuation	NOUN
issue-2143	113	27	reports	report	NOUN
issue-2143	113	28	contain	contain	VERB
issue-2143	113	29	information	information	NOUN
issue-2143	113	30	on	on	ADP
issue-2143	113	31	human	human	ADJ
issue-2143	113	32	resources	resource	NOUN
issue-2143	113	33	valuation	valuation	NOUN
issue-2143	113	34	;	;	PUNCT
issue-2143	113	35	–	–	PUNCT
issue-2143	113	36	structures	structure	NOUN
issue-2143	113	37	and	and	CCONJ
issue-2143	113	38	personnel	personnel	NOUN
issue-2143	113	39	of	of	ADP
issue-2143	113	40	companies	company	NOUN
issue-2143	113	41	similar	similar	ADJ
issue-2143	113	42	in	in	ADP
issue-2143	113	43	profile	profile	NOUN
issue-2143	113	44	and	and	CCONJ
issue-2143	113	45	business	business	NOUN
issue-2143	113	46	size	size	NOUN
issue-2143	113	47	but	but	CCONJ
issue-2143	113	48	more	more	ADV
issue-2143	113	49	successful	successful	ADJ
issue-2143	113	50	in	in	ADP
issue-2143	113	51	the	the	DET
issue-2143	113	52	market	market	NOUN
issue-2143	113	53	.	.	PUNCT
issue-2143	114	1	since	since	SCONJ
issue-2143	114	2	the	the	DET
issue-2143	114	3	essence	essence	NOUN
issue-2143	114	4	of	of	ADP
issue-2143	114	5	the	the	DET
issue-2143	114	6	comparison	comparison	NOUN
issue-2143	114	7	method	method	NOUN
issue-2143	114	8	is	be	AUX
issue-2143	114	9	to	to	PART
issue-2143	114	10	identify	identify	VERB
issue-2143	114	11	the	the	DET
issue-2143	114	12	differences	difference	NOUN
issue-2143	114	13	between	between	ADP
issue-2143	114	14	the	the	DET
issue-2143	114	15	object	object	NOUN
issue-2143	114	16	of	of	ADP
issue-2143	114	17	the	the	DET
issue-2143	114	18	evaluation	evaluation	NOUN
issue-2143	114	19	and	and	CCONJ
issue-2143	114	20	the	the	DET
issue-2143	114	21	analogues	analogue	NOUN
issue-2143	114	22	,	,	PUNCT
issue-2143	114	23	an	an	DET
issue-2143	114	24	important	important	ADJ
issue-2143	114	25	problem	problem	NOUN
issue-2143	114	26	has	have	VERB
issue-2143	114	27	to	to	PART
issue-2143	114	28	be	be	AUX
issue-2143	114	29	solved	solve	VERB
issue-2143	114	30	:	:	PUNCT
issue-2143	114	31	the	the	DET
issue-2143	114	32	choice	choice	NOUN
issue-2143	114	33	of	of	ADP
issue-2143	114	34	the	the	DET
issue-2143	114	35	basis	basis	NOUN
issue-2143	114	36	for	for	ADP
issue-2143	114	37	the	the	DET
issue-2143	114	38	adjustments	adjustment	NOUN
issue-2143	114	39	of	of	ADP
issue-2143	114	40	the	the	DET
issue-2143	114	41	business	business	NOUN
issue-2143	114	42	costs	cost	NOUN
issue-2143	114	43	and	and	CCONJ
issue-2143	114	44	the	the	DET
issue-2143	114	45	determination	determination	NOUN
issue-2143	114	46	of	of	ADP
issue-2143	114	47	the	the	DET
issue-2143	114	48	values	value	NOUN
issue-2143	114	49	of	of	ADP
issue-2143	114	50	the	the	DET
issue-2143	114	51	corrective	corrective	ADJ
issue-2143	114	52	factors	factor	NOUN
issue-2143	114	53	.	.	PUNCT
issue-2143	115	1	the	the	DET
issue-2143	115	2	main	main	ADJ
issue-2143	115	3	adjustments	adjustment	NOUN
issue-2143	115	4	are	be	AUX
issue-2143	115	5	for	for	ADP
issue-2143	115	6	the	the	DET
issue-2143	115	7	following	follow	VERB
issue-2143	115	8	reasons	reason	NOUN
issue-2143	115	9	:	:	PUNCT
issue-2143	115	10	educational	educational	ADJ
issue-2143	115	11	level	level	NOUN
issue-2143	115	12	,	,	PUNCT
issue-2143	115	13	age	age	NOUN
issue-2143	115	14	characteristics	characteristic	NOUN
issue-2143	115	15	,	,	PUNCT
issue-2143	115	16	professional	professional	ADJ
issue-2143	115	17	experience	experience	NOUN
issue-2143	115	18	,	,	PUNCT
issue-2143	115	19	professional	professional	ADJ
issue-2143	115	20	knowledge	knowledge	NOUN
issue-2143	115	21	,	,	PUNCT
issue-2143	115	22	staff	staff	NOUN
issue-2143	115	23	turnover	turnover	NOUN
issue-2143	115	24	,	,	PUNCT
issue-2143	115	25	development	development	NOUN
issue-2143	115	26	potential	potential	NOUN
issue-2143	115	27	,	,	PUNCT
issue-2143	115	28	competiti	competiti	VERB
issue-2143	115	29	veness	veness	NOUN
issue-2143	115	30	of	of	ADP
issue-2143	115	31	employees	employee	NOUN
issue-2143	115	32	.	.	PUNCT
issue-2143	116	1	in	in	ADP
issue-2143	116	2	fact	fact	NOUN
issue-2143	116	3	,	,	PUNCT
issue-2143	116	4	all	all	PRON
issue-2143	116	5	of	of	ADP
issue-2143	116	6	the	the	DET
issue-2143	116	7	above	above	ADJ
issue-2143	116	8	characteristics	characteristic	NOUN
issue-2143	116	9	can	can	AUX
issue-2143	116	10	be	be	AUX
issue-2143	116	11	measured	measure	VERB
issue-2143	116	12	quantitatively	quantitatively	ADV
issue-2143	116	13	,	,	PUNCT
issue-2143	116	14	which	which	PRON
issue-2143	116	15	makes	make	VERB
issue-2143	116	16	the	the	DET
issue-2143	116	17	comparison	comparison	NOUN
issue-2143	116	18	problem	problem	NOUN
issue-2143	116	19	solvable	solvable	ADJ
issue-2143	116	20	.	.	PUNCT
issue-2143	117	1	in	in	ADP
issue-2143	117	2	general	general	ADJ
issue-2143	117	3	,	,	PUNCT
issue-2143	117	4	approaches	approach	NOUN
issue-2143	117	5	to	to	ADP
issue-2143	117	6	human	human	ADJ
issue-2143	117	7	capital	capital	NOUN
issue-2143	117	8	assessment	assessment	NOUN
issue-2143	117	9	in	in	ADP
issue-2143	117	10	economics	economic	NOUN
issue-2143	117	11	can	can	AUX
issue-2143	117	12	be	be	AUX
issue-2143	117	13	broadly	broadly	ADV
issue-2143	117	14	divided	divide	VERB
issue-2143	117	15	into	into	ADP
issue-2143	117	16	three	three	NUM
issue-2143	117	17	directions	direction	NOUN
issue-2143	117	18	:	:	PUNCT
issue-2143	117	19	1	1	X
issue-2143	117	20	)	)	PUNCT
issue-2143	117	21	investment	investment	NOUN
issue-2143	117	22	estimation	estimation	NOUN
issue-2143	117	23	;	;	PUNCT
issue-2143	117	24	2	2	X
issue-2143	117	25	)	)	PUNCT
issue-2143	117	26	estimation	estimation	NOUN
issue-2143	117	27	of	of	ADP
issue-2143	117	28	depreciation	depreciation	NOUN
issue-2143	117	29	;	;	PUNCT
issue-2143	117	30	3	3	X
issue-2143	117	31	)	)	PUNCT
issue-2143	117	32	income	income	NOUN
issue-2143	117	33	estimation	estimation	NOUN
issue-2143	117	34	.	.	PUNCT
issue-2143	118	1	the	the	DET
issue-2143	118	2	first	first	ADJ
issue-2143	118	3	approach	approach	NOUN
issue-2143	118	4	relates	relate	VERB
issue-2143	118	5	to	to	ADP
issue-2143	118	6	the	the	DET
issue-2143	118	7	estimation	estimation	NOUN
issue-2143	118	8	of	of	ADP
issue-2143	118	9	investment	investment	NOUN
issue-2143	118	10	in	in	ADP
issue-2143	118	11	human	human	ADJ
issue-2143	118	12	capital	capital	NOUN
issue-2143	118	13	–	–	PUNCT
issue-2143	118	14	the	the	DET
issue-2143	118	15	initial	initial	ADJ
issue-2143	118	16	value	value	NOUN
issue-2143	118	17	of	of	ADP
issue-2143	118	18	accumulated	accumulate	VERB
issue-2143	118	19	capital	capital	NOUN
issue-2143	118	20	is	be	AUX
issue-2143	118	21	taken	take	VERB
issue-2143	118	22	into	into	ADP
issue-2143	118	23	account	account	NOUN
issue-2143	118	24	,	,	PUNCT
issue-2143	118	25	with	with	ADP
issue-2143	118	26	the	the	DET
issue-2143	118	27	addition	addition	NOUN
issue-2143	118	28	of	of	ADP
issue-2143	118	29	additional	additional	ADJ
issue-2143	118	30	investment	investment	NOUN
issue-2143	118	31	in	in	ADP
issue-2143	118	32	retraining	retrain	VERB
issue-2143	118	33	and	and	CCONJ
issue-2143	118	34	skills	skill	NOUN
issue-2143	118	35	development	development	NOUN
issue-2143	118	36	carried	carry	VERB
issue-2143	118	37	out	out	ADP
issue-2143	118	38	at	at	ADP
issue-2143	118	39	the	the	DET
issue-2143	118	40	expense	expense	NOUN
issue-2143	118	41	of	of	ADP
issue-2143	118	42	the	the	DET
issue-2143	118	43	enterprise	enterprise	NOUN
issue-2143	118	44	,	,	PUNCT
issue-2143	118	45	as	as	ADV
issue-2143	118	46	well	well	ADV
issue-2143	118	47	as	as	ADP
issue-2143	118	48	objects	object	NOUN
issue-2143	118	49	of	of	ADP
issue-2143	118	50	intellectual	intellectual	ADJ
issue-2143	118	51	property	property	NOUN
issue-2143	118	52	invested	invest	VERB
issue-2143	118	53	in	in	ADP
issue-2143	118	54	the	the	DET
issue-2143	118	55	capital	capital	NOUN
issue-2143	118	56	of	of	ADP
issue-2143	118	57	the	the	DET
issue-2143	118	58	enterprise	enterprise	NOUN
issue-2143	118	59	.	.	PUNCT
issue-2143	119	1	the	the	DET
issue-2143	119	2	second	second	ADJ
issue-2143	119	3	approach	approach	NOUN
issue-2143	119	4	is	be	AUX
issue-2143	119	5	to	to	PART
issue-2143	119	6	estimate	estimate	VERB
issue-2143	119	7	the	the	DET
issue-2143	119	8	depreciation	depreciation	NOUN
issue-2143	119	9	of	of	ADP
issue-2143	119	10	each	each	DET
issue-2143	119	11	type	type	NOUN
issue-2143	119	12	of	of	ADP
issue-2143	119	13	human	human	ADJ
issue-2143	119	14	capital	capital	NOUN
issue-2143	119	15	investment	investment	NOUN
issue-2143	119	16	multiplied	multiply	VERB
issue-2143	119	17	by	by	ADP
issue-2143	119	18	its	its	PRON
issue-2143	119	19	real	real	ADJ
issue-2143	119	20	turnover	turnover	NOUN
issue-2143	119	21	.	.	PUNCT
issue-2143	120	1	the	the	DET
issue-2143	120	2	general	general	ADJ
issue-2143	120	3	formula	formula	NOUN
issue-2143	120	4	for	for	ADP
issue-2143	120	5	estimating	estimate	VERB
issue-2143	120	6	a	a	DET
issue-2143	120	7	company	company	NOUN
issue-2143	120	8	's	's	PART
issue-2143	120	9	applied	apply	VERB
issue-2143	120	10	human	human	ADJ
issue-2143	120	11	capital	capital	NOUN
issue-2143	120	12	is	be	AUX
issue-2143	120	13	as	as	SCONJ
issue-2143	120	14	follows	follow	VERB
issue-2143	120	15	:	:	PUNCT
issue-2143	120	16	hc	hc	NOUN
issue-2143	120	17	ai	ai	VERB
issue-2143	120	18	ti	ti	PROPN
issue-2143	120	19	ni	ni	PROPN
issue-2143	120	20	k	k	PROPN
issue-2143	120	21	k	k	PROPN
issue-2143	120	22	�	�	PROPN
issue-2143	120	23	�	�	PROPN
issue-2143	120	24	�	�	PROPN
issue-2143	120	25	�	�	PROPN
issue-2143	120	26	�	�	PROPN
issue-2143	120	27	�	�	PROPN
issue-2143	120	28	�	�	PROPN
issue-2143	120	29	�	�	PROPN
issue-2143	120	30	1	1	NUM
issue-2143	120	31	,	,	PUNCT
issue-2143	120	32	where	where	SCONJ
issue-2143	120	33	ai	ai	NOUN
issue-2143	120	34	is	be	AUX
issue-2143	120	35	the	the	DET
issue-2143	120	36	annual	annual	ADJ
issue-2143	120	37	amount	amount	NOUN
issue-2143	120	38	of	of	ADP
issue-2143	120	39	depreciation	depreciation	NOUN
issue-2143	120	40	investment	investment	NOUN
issue-2143	120	41	in	in	ADP
issue-2143	120	42	human	human	ADJ
issue-2143	120	43	capital	capital	NOUN
issue-2143	120	44	;	;	PUNCT
issue-2143	120	45	ti	ti	PROPN
issue-2143	120	46	is	be	AUX
issue-2143	120	47	the	the	DET
issue-2143	120	48	depreciation	depreciation	NOUN
issue-2143	120	49	period	period	NOUN
issue-2143	120	50	of	of	ADP
issue-2143	120	51	this	this	DET
issue-2143	120	52	type	type	NOUN
issue-2143	120	53	of	of	ADP
issue-2143	120	54	investment	investment	NOUN
issue-2143	120	55	;	;	PUNCT
issue-2143	120	56	ni	ni	PROPN
issue-2143	120	57	is	be	AUX
issue-2143	120	58	an	an	DET
issue-2143	120	59	amount	amount	NOUN
issue-2143	120	60	of	of	ADP
issue-2143	120	61	objects	object	NOUN
issue-2143	120	62	to	to	PART
issue-2143	120	63	be	be	AUX
issue-2143	120	64	depreciated	depreciate	VERB
issue-2143	120	65	.	.	PUNCT
issue-2143	121	1	the	the	DET
issue-2143	121	2	third	third	ADJ
issue-2143	121	3	approach	approach	NOUN
issue-2143	121	4	is	be	AUX
issue-2143	121	5	related	relate	VERB
issue-2143	121	6	to	to	ADP
issue-2143	121	7	the	the	DET
issue-2143	121	8	assessment	assessment	NOUN
issue-2143	121	9	of	of	ADP
issue-2143	121	10	the	the	DET
issue-2143	121	11	size	size	NOUN
issue-2143	121	12	of	of	ADP
issue-2143	121	13	the	the	DET
issue-2143	121	14	company	company	NOUN
issue-2143	121	15	's	's	PART
issue-2143	121	16	human	human	ADJ
issue-2143	121	17	capital	capital	NOUN
issue-2143	121	18	by	by	ADP
issue-2143	121	19	counting	count	VERB
issue-2143	121	20	backwards	backwards	ADV
issue-2143	121	21	through	through	ADP
issue-2143	121	22	the	the	DET
issue-2143	121	23	assessment	assessment	NOUN
issue-2143	121	24	of	of	ADP
issue-2143	121	25	the	the	DET
issue-2143	121	26	resulting	result	VERB
issue-2143	121	27	effect	effect	NOUN
issue-2143	121	28	of	of	ADP
issue-2143	121	29	using	use	VERB
issue-2143	121	30	certain	certain	ADJ
issue-2143	121	31	types	type	NOUN
issue-2143	121	32	of	of	ADP
issue-2143	121	33	human	human	ADJ
issue-2143	121	34	capital	capital	NOUN
issue-2143	121	35	.	.	PUNCT
issue-2143	122	1	the	the	DET
issue-2143	122	2	calculation	calculation	NOUN
issue-2143	122	3	of	of	ADP
issue-2143	122	4	the	the	DET
issue-2143	122	5	effect	effect	NOUN
issue-2143	122	6	of	of	ADP
issue-2143	122	7	each	each	DET
issue-2143	122	8	type	type	NOUN
issue-2143	122	9	of	of	ADP
issue-2143	122	10	human	human	ADJ
issue-2143	122	11	capital	capital	NOUN
issue-2143	122	12	allows	allow	VERB
issue-2143	122	13	us	we	PRON
issue-2143	122	14	to	to	PART
issue-2143	122	15	estimate	estimate	VERB
issue-2143	122	16	the	the	DET
issue-2143	122	17	total	total	ADJ
issue-2143	122	18	annual	annual	ADJ
issue-2143	122	19	effect	effect	NOUN
issue-2143	122	20	,	,	PUNCT
issue-2143	122	21	which	which	PRON
issue-2143	122	22	is	be	AUX
issue-2143	122	23	divided	divide	VERB
issue-2143	122	24	by	by	ADP
issue-2143	122	25	the	the	DET
issue-2143	122	26	average	average	ADJ
issue-2143	122	27	investment	investment	NOUN
issue-2143	122	28	efficiency	efficiency	NOUN
issue-2143	122	29	in	in	ADP
issue-2143	122	30	the	the	DET
issue-2143	122	31	current	current	ADJ
issue-2143	122	32	year	year	NOUN
issue-2143	122	33	.	.	PUNCT
issue-2143	123	1	in	in	ADP
issue-2143	123	2	general	general	ADJ
issue-2143	123	3	terms	term	NOUN
issue-2143	123	4	,	,	PUNCT
issue-2143	123	5	the	the	DET
issue-2143	123	6	third	third	ADJ
issue-2143	123	7	approach	approach	NOUN
issue-2143	123	8	is	be	AUX
issue-2143	123	9	expressed	express	VERB
issue-2143	123	10	as	as	SCONJ
issue-2143	123	11	follows	follow	VERB
issue-2143	123	12	:	:	PUNCT
issue-2143	123	13	hc	hc	PROPN
issue-2143	123	14	ehc	ehc	PROPN
issue-2143	123	15	elc	elc	X
issue-2143	123	16	eic	eic	PROPN
issue-2143	123	17	eoc	eoc	PROPN
issue-2143	123	18	ecc	ecc	PROPN
issue-2143	123	19	neofi	neofi	PROPN
issue-2143	123	20	�	�	PROPN
issue-2143	123	21	�	�	PROPN
issue-2143	123	22	�	�	PROPN
issue-2143	123	23	�	�	PROPN
issue-2143	123	24	�	�	PROPN
issue-2143	123	25	�	�	PROPN
issue-2143	123	26	�	�	PROPN
issue-2143	123	27	,	,	PUNCT
issue-2143	123	28	where	where	SCONJ
issue-2143	123	29	ehc	ehc	PROPN
issue-2143	123	30	is	be	AUX
issue-2143	123	31	the	the	DET
issue-2143	123	32	annual	annual	ADJ
issue-2143	123	33	effect	effect	NOUN
issue-2143	123	34	of	of	ADP
issue-2143	123	35	health	health	NOUN
issue-2143	123	36	capital	capital	NOUN
issue-2143	123	37	;	;	PUNCT
issue-2143	123	38	elc	elc	PROPN
issue-2143	123	39	is	be	AUX
issue-2143	123	40	the	the	DET
issue-2143	123	41	annual	annual	ADJ
issue-2143	123	42	effect	effect	NOUN
issue-2143	123	43	of	of	ADP
issue-2143	123	44	labour	labour	ADJ
issue-2143	123	45	capital	capital	NOUN
issue-2143	123	46	;	;	PUNCT
issue-2143	123	47	eic	eic	X
issue-2143	123	48	is	be	AUX
issue-2143	123	49	the	the	DET
issue-2143	123	50	annual	annual	ADJ
issue-2143	123	51	effect	effect	NOUN
issue-2143	123	52	of	of	ADP
issue-2143	123	53	intellectual	intellectual	ADJ
issue-2143	123	54	capital	capital	NOUN
issue-2143	123	55	;	;	PUNCT
issue-2143	123	56	eoc	eoc	PROPN
issue-2143	123	57	is	be	AUX
issue-2143	123	58	the	the	DET
issue-2143	123	59	annual	annual	ADJ
issue-2143	123	60	effect	effect	NOUN
issue-2143	123	61	of	of	ADP
issue-2143	123	62	organisational	organisational	ADJ
issue-2143	123	63	and	and	CCONJ
issue-2143	123	64	entrepreneurial	entrepreneurial	ADJ
issue-2143	123	65	capital	capital	NOUN
issue-2143	123	66	;	;	PUNCT
issue-2143	123	67	ecc	ecc	PROPN
issue-2143	123	68	is	be	AUX
issue-2143	123	69	the	the	DET
issue-2143	123	70	annual	annual	ADJ
issue-2143	123	71	effect	effect	NOUN
issue-2143	123	72	of	of	ADP
issue-2143	123	73	cultural	cultural	ADJ
issue-2143	123	74	and	and	CCONJ
issue-2143	123	75	moral	moral	ADJ
issue-2143	123	76	capital	capital	NOUN
issue-2143	123	77	(	(	PUNCT
issue-2143	123	78	business	business	NOUN
issue-2143	123	79	reputation	reputation	NOUN
issue-2143	123	80	)	)	PUNCT
issue-2143	123	81	;	;	PUNCT
issue-2143	123	82	neofi	neofi	ADV
issue-2143	123	83	is	be	AUX
issue-2143	123	84	an	an	DET
issue-2143	123	85	investment	investment	NOUN
issue-2143	123	86	efficiency	efficiency	NOUN
issue-2143	123	87	standard	standard	NOUN
issue-2143	123	88	with	with	ADP
issue-2143	123	89	a	a	DET
issue-2143	123	90	ratio	ratio	NOUN
issue-2143	123	91	of	of	ADP
issue-2143	123	92	0.15	0.15	NUM
issue-2143	123	93	to	to	PART
issue-2143	123	94	0.25	0.25	NUM
issue-2143	123	95	.	.	PUNCT
issue-2143	124	1	4	4	NUM
issue-2143	124	2	.	.	X
issue-2143	124	3	conclusions	conclusion	NOUN
issue-2143	124	4	the	the	DET
issue-2143	124	5	measurement	measurement	NOUN
issue-2143	124	6	of	of	ADP
issue-2143	124	7	human	human	ADJ
issue-2143	124	8	capital	capital	NOUN
issue-2143	124	9	is	be	AUX
issue-2143	124	10	of	of	ADP
issue-2143	124	11	great	great	ADJ
issue-2143	124	12	interest	interest	NOUN
issue-2143	124	13	because	because	SCONJ
issue-2143	124	14	of	of	ADP
issue-2143	124	15	the	the	DET
issue-2143	124	16	complexity	complexity	NOUN
issue-2143	124	17	and	and	CCONJ
issue-2143	124	18	variety	variety	NOUN
issue-2143	124	19	of	of	ADP
issue-2143	124	20	this	this	DET
issue-2143	124	21	category	category	NOUN
issue-2143	124	22	,	,	PUNCT
issue-2143	124	23	as	as	ADV
issue-2143	124	24	well	well	ADV
issue-2143	124	25	as	as	ADP
issue-2143	124	26	its	its	PRON
issue-2143	124	27	importance	importance	NOUN
issue-2143	124	28	for	for	ADP
issue-2143	124	29	the	the	DET
issue-2143	124	30	efficient	efficient	ADJ
issue-2143	124	31	functioning	functioning	NOUN
issue-2143	124	32	of	of	ADP
issue-2143	124	33	the	the	DET
issue-2143	124	34	economy	economy	NOUN
issue-2143	124	35	.	.	PUNCT
issue-2143	125	1	an	an	DET
issue-2143	125	2	analysis	analysis	NOUN
issue-2143	125	3	of	of	ADP
issue-2143	125	4	approaches	approach	NOUN
issue-2143	125	5	to	to	ADP
issue-2143	125	6	human	human	ADJ
issue-2143	125	7	capital	capital	NOUN
issue-2143	125	8	estimation	estimation	NOUN
issue-2143	125	9	allows	allow	VERB
issue-2143	125	10	us	we	PRON
issue-2143	125	11	to	to	PART
issue-2143	125	12	highlight	highlight	VERB
issue-2143	125	13	a	a	DET
issue-2143	125	14	number	number	NOUN
issue-2143	125	15	of	of	ADP
issue-2143	125	16	characteristics	characteristic	NOUN
issue-2143	125	17	in	in	ADP
issue-2143	125	18	the	the	DET
issue-2143	125	19	choice	choice	NOUN
issue-2143	125	20	of	of	ADP
issue-2143	125	21	evaluation	evaluation	NOUN
issue-2143	125	22	criteria	criterion	NOUN
issue-2143	125	23	.	.	PUNCT
issue-2143	126	1	the	the	DET
issue-2143	126	2	need	need	NOUN
issue-2143	126	3	to	to	PART
issue-2143	126	4	measure	measure	VERB
issue-2143	126	5	human	human	ADJ
issue-2143	126	6	capital	capital	NOUN
issue-2143	126	7	is	be	AUX
issue-2143	126	8	undeniable	undeniable	ADJ
issue-2143	126	9	.	.	PUNCT
issue-2143	127	1	however	however	ADV
issue-2143	127	2	,	,	PUNCT
issue-2143	127	3	the	the	DET
issue-2143	127	4	estimation	estimation	NOUN
issue-2143	127	5	of	of	ADP
issue-2143	127	6	human	human	ADJ
issue-2143	127	7	capital	capital	NOUN
issue-2143	127	8	is	be	AUX
issue-2143	127	9	mostly	mostly	ADV
issue-2143	127	10	based	base	VERB
issue-2143	127	11	on	on	ADP
issue-2143	127	12	financial	financial	ADJ
issue-2143	127	13	indicators	indicator	NOUN
issue-2143	127	14	,	,	PUNCT
issue-2143	127	15	which	which	PRON
issue-2143	127	16	are	be	AUX
issue-2143	127	17	rather	rather	ADV
issue-2143	127	18	scattered	scatter	VERB
issue-2143	127	19	.	.	PUNCT
issue-2143	128	1	moreover	moreover	ADV
issue-2143	128	2	,	,	PUNCT
issue-2143	128	3	there	there	PRON
issue-2143	128	4	is	be	VERB
issue-2143	128	5	no	no	DET
issue-2143	128	6	experience	experience	NOUN
issue-2143	128	7	in	in	ADP
issue-2143	128	8	estimating	estimate	VERB
issue-2143	128	9	human	human	ADJ
issue-2143	128	10	capital	capital	NOUN
issue-2143	128	11	in	in	ADP
issue-2143	128	12	ukrainian	ukrainian	ADJ
issue-2143	128	13	enterprises	enterprise	NOUN
issue-2143	128	14	.	.	PUNCT
issue-2143	129	1	human	human	ADJ
issue-2143	129	2	capital	capital	NOUN
issue-2143	129	3	is	be	AUX
issue-2143	129	4	the	the	DET
issue-2143	129	5	only	only	ADJ
issue-2143	129	6	economic	economic	ADJ
issue-2143	129	7	component	component	NOUN
issue-2143	129	8	with	with	ADP
issue-2143	129	9	the	the	DET
issue-2143	129	10	capacity	capacity	NOUN
issue-2143	129	11	to	to	PART
issue-2143	129	12	create	create	VERB
issue-2143	129	13	value	value	NOUN
issue-2143	129	14	,	,	PUNCT
issue-2143	129	15	but	but	CCONJ
issue-2143	129	16	it	it	PRON
issue-2143	129	17	is	be	AUX
issue-2143	129	18	very	very	ADV
issue-2143	129	19	difficult	difficult	ADJ
issue-2143	129	20	to	to	PART
issue-2143	129	21	value	value	VERB
issue-2143	129	22	.	.	PUNCT
issue-2143	130	1	as	as	SCONJ
issue-2143	130	2	shown	show	VERB
issue-2143	130	3	above	above	ADP
issue-2143	130	4	,	,	PUNCT
issue-2143	130	5	there	there	PRON
issue-2143	130	6	are	be	VERB
issue-2143	130	7	different	different	ADJ
issue-2143	130	8	approaches	approach	NOUN
issue-2143	130	9	to	to	ADP
issue-2143	130	10	measuring	measure	VERB
issue-2143	130	11	individual	individual	ADJ
issue-2143	130	12	components	component	NOUN
issue-2143	130	13	of	of	ADP
issue-2143	130	14	human	human	ADJ
issue-2143	130	15	capital	capital	NOUN
issue-2143	130	16	,	,	PUNCT
issue-2143	130	17	but	but	CCONJ
issue-2143	130	18	no	no	DET
issue-2143	130	19	clear	clear	ADJ
issue-2143	130	20	methodology	methodology	NOUN
issue-2143	130	21	has	have	AUX
issue-2143	130	22	yet	yet	ADV
issue-2143	130	23	been	be	AUX
issue-2143	130	24	developed	develop	VERB
issue-2143	130	25	for	for	ADP
issue-2143	130	26	its	its	PRON
issue-2143	130	27	integrated	integrated	ADJ
issue-2143	130	28	assessment	assessment	NOUN
issue-2143	130	29	.	.	PUNCT
issue-2143	131	1	thus	thus	ADV
issue-2143	131	2	,	,	PUNCT
issue-2143	131	3	despite	despite	SCONJ
issue-2143	131	4	the	the	DET
issue-2143	131	5	existing	exist	VERB
issue-2143	131	6	theoretical	theoretical	ADJ
issue-2143	131	7	development	development	NOUN
issue-2143	131	8	of	of	ADP
issue-2143	131	9	human	human	ADJ
issue-2143	131	10	capital	capital	NOUN
issue-2143	131	11	issues	issue	NOUN
issue-2143	131	12	,	,	PUNCT
issue-2143	131	13	its	its	PRON
issue-2143	131	14	measurement	measurement	NOUN
issue-2143	131	15	is	be	AUX
issue-2143	131	16	not	not	PART
issue-2143	131	17	well	well	ADV
issue-2143	131	18	developed	develop	VERB
issue-2143	131	19	and	and	CCONJ
issue-2143	131	20	estimates	estimate	NOUN
issue-2143	131	21	of	of	ADP
issue-2143	131	22	the	the	DET
issue-2143	131	23	size	size	NOUN
issue-2143	131	24	of	of	ADP
issue-2143	131	25	this	this	DET
issue-2143	131	26	main	main	ADJ
issue-2143	131	27	asset	asset	NOUN
issue-2143	131	28	are	be	AUX
issue-2143	131	29	very	very	ADV
issue-2143	131	30	scarce	scarce	ADJ
issue-2143	131	31	,	,	PUNCT
issue-2143	131	32	fragmented	fragmented	ADJ
issue-2143	131	33	and	and	CCONJ
issue-2143	131	34	highly	highly	ADV
issue-2143	131	35	controversial	controversial	ADJ
issue-2143	131	36	.	.	PUNCT
issue-2143	132	1	this	this	PRON
issue-2143	132	2	is	be	AUX
issue-2143	132	3	due	due	ADJ
issue-2143	132	4	to	to	ADP
issue-2143	132	5	the	the	DET
issue-2143	132	6	lack	lack	NOUN
issue-2143	132	7	of	of	ADP
issue-2143	132	8	specific	specific	ADJ
issue-2143	132	9	methodologies	methodology	NOUN
issue-2143	132	10	and	and	CCONJ
issue-2143	132	11	the	the	DET
issue-2143	132	12	difficulty	difficulty	NOUN
issue-2143	132	13	of	of	ADP
issue-2143	132	14	collecting	collecting	NOUN
issue-2143	132	15	,	,	PUNCT
issue-2143	132	16	processing	processing	NOUN
issue-2143	132	17	and	and	CCONJ
issue-2143	132	18	assessing	assess	VERB
issue-2143	132	19	the	the	DET
issue-2143	132	20	reliability	reliability	NOUN
issue-2143	132	21	of	of	ADP
issue-2143	132	22	the	the	DET
issue-2143	132	23	necessary	necessary	ADJ
issue-2143	132	24	statistical	statistical	ADJ
issue-2143	132	25	information	information	NOUN
issue-2143	132	26	.	.	PUNCT
issue-2143	133	1	there	there	PRON
issue-2143	133	2	are	be	VERB
issue-2143	133	3	many	many	ADJ
issue-2143	133	4	ways	way	NOUN
issue-2143	133	5	of	of	ADP
issue-2143	133	6	assessing	assess	VERB
issue-2143	133	7	human	human	ADJ
issue-2143	133	8	capital	capital	NOUN
issue-2143	133	9	.	.	PUNCT
issue-2143	134	1	assessments	assessment	NOUN
issue-2143	134	2	are	be	AUX
issue-2143	134	3	carried	carry	VERB
issue-2143	134	4	out	out	ADP
issue-2143	134	5	at	at	ADP
issue-2143	134	6	microand	microand	PROPN
issue-2143	134	7	macro	macro	ADJ
issue-2143	134	8	levels	level	NOUN
issue-2143	134	9	.	.	PUNCT
issue-2143	135	1	each	each	DET
issue-2143	135	2	approach	approach	NOUN
issue-2143	135	3	has	have	VERB
issue-2143	135	4	its	its	PRON
issue-2143	135	5	own	own	ADJ
issue-2143	135	6	strengths	strength	NOUN
issue-2143	135	7	and	and	CCONJ
issue-2143	135	8	weaknesses	weakness	NOUN
issue-2143	135	9	.	.	PUNCT
issue-2143	136	1	the	the	DET
issue-2143	136	2	weaknesses	weakness	NOUN
issue-2143	136	3	are	be	AUX
issue-2143	136	4	more	more	ADV
issue-2143	136	5	related	related	ADJ
issue-2143	136	6	to	to	ADP
issue-2143	136	7	the	the	DET
issue-2143	136	8	difficulty	difficulty	NOUN
issue-2143	136	9	of	of	ADP
issue-2143	136	10	quantifying	quantify	VERB
issue-2143	136	11	some	some	DET
issue-2143	136	12	components	component	NOUN
issue-2143	136	13	of	of	ADP
issue-2143	136	14	human	human	ADJ
issue-2143	136	15	capital	capital	NOUN
issue-2143	136	16	,	,	PUNCT
issue-2143	136	17	and	and	CCONJ
issue-2143	136	18	the	the	DET
issue-2143	136	19	difficulty	difficulty	NOUN
issue-2143	136	20	of	of	ADP
issue-2143	136	21	collecting	collecting	NOUN
issue-2143	136	22	,	,	PUNCT
issue-2143	136	23	processing	processing	NOUN
issue-2143	136	24	and	and	CCONJ
issue-2143	136	25	statistically	statistically	ADV
issue-2143	136	26	analysing	analyse	VERB
issue-2143	136	27	information	information	NOUN
issue-2143	136	28	at	at	ADP
issue-2143	136	29	all	all	DET
issue-2143	136	30	levels	level	NOUN
issue-2143	136	31	of	of	ADP
issue-2143	136	32	the	the	DET
issue-2143	136	33	study	study	NOUN
issue-2143	136	34	.	.	PUNCT
issue-2143	137	1	it	it	PRON
issue-2143	137	2	is	be	AUX
issue-2143	137	3	better	well	ADJ
issue-2143	137	4	to	to	PART
issue-2143	137	5	use	use	VERB
issue-2143	137	6	several	several	ADJ
issue-2143	137	7	evaluation	evaluation	NOUN
issue-2143	137	8	methods	method	NOUN
issue-2143	137	9	in	in	ADP
issue-2143	137	10	order	order	NOUN
issue-2143	137	11	to	to	PART
issue-2143	137	12	obtain	obtain	VERB
issue-2143	137	13	objective	objective	ADJ
issue-2143	137	14	and	and	CCONJ
issue-2143	137	15	reliable	reliable	ADJ
issue-2143	137	16	information	information	NOUN
issue-2143	137	17	.	.	PUNCT
issue-2143	138	1	however	however	ADV
issue-2143	138	2	,	,	PUNCT
issue-2143	138	3	despite	despite	SCONJ
issue-2143	138	4	all	all	DET
issue-2143	138	5	the	the	DET
issue-2143	138	6	problems	problem	NOUN
issue-2143	138	7	with	with	ADP
issue-2143	138	8	human	human	ADJ
issue-2143	138	9	capital	capital	NOUN
issue-2143	138	10	valuation	valuation	NOUN
issue-2143	138	11	and	and	CCONJ
issue-2143	138	12	data	datum	NOUN
issue-2143	138	13	sufficiency	sufficiency	NOUN
issue-2143	138	14	discussed	discuss	VERB
issue-2143	138	15	,	,	PUNCT
issue-2143	138	16	it	it	PRON
issue-2143	138	17	was	be	AUX
issue-2143	138	18	found	find	VERB
issue-2143	138	19	that	that	SCONJ
issue-2143	138	20	the	the	DET
issue-2143	138	21	investment	investment	NOUN
issue-2143	138	22	approach	approach	NOUN
issue-2143	138	23	is	be	AUX
issue-2143	138	24	the	the	DET
issue-2143	138	25	most	most	ADV
issue-2143	138	26	popular	popular	ADJ
issue-2143	138	27	and	and	CCONJ
issue-2143	138	28	has	have	VERB
issue-2143	138	29	the	the	DET
issue-2143	138	30	most	most	ADV
issue-2143	138	31	adequate	adequate	ADJ
issue-2143	138	32	estimates	estimate	NOUN
issue-2143	138	33	.	.	PUNCT
issue-2143	139	1	despite	despite	SCONJ
issue-2143	139	2	the	the	DET
issue-2143	139	3	diversity	diversity	NOUN
issue-2143	139	4	of	of	ADP
issue-2143	139	5	approaches	approach	NOUN
issue-2143	139	6	to	to	ADP
issue-2143	139	7	measuring	measure	VERB
issue-2143	139	8	human	human	ADJ
issue-2143	139	9	capital	capital	NOUN
issue-2143	139	10	,	,	PUNCT
issue-2143	139	11	each	each	PRON
issue-2143	139	12	of	of	ADP
issue-2143	139	13	them	they	PRON
issue-2143	139	14	overlooks	overlook	VERB
issue-2143	139	15	important	important	ADJ
issue-2143	139	16	aspects	aspect	NOUN
issue-2143	139	17	.	.	PUNCT
issue-2143	140	1	this	this	PRON
issue-2143	140	2	is	be	AUX
issue-2143	140	3	mainly	mainly	ADV
issue-2143	140	4	because	because	SCONJ
issue-2143	140	5	not	not	PART
issue-2143	140	6	all	all	PRON
issue-2143	140	7	structural	structural	ADJ
issue-2143	140	8	components	component	NOUN
issue-2143	140	9	of	of	ADP
issue-2143	140	10	human	human	ADJ
issue-2143	140	11	capital	capital	NOUN
issue-2143	140	12	are	be	AUX
issue-2143	140	13	quantifiable	quantifiable	ADJ
issue-2143	140	14	.	.	PUNCT
issue-2143	141	1	this	this	DET
issue-2143	141	2	problem	problem	NOUN
issue-2143	141	3	has	have	VERB
issue-2143	141	4	to	to	PART
issue-2143	141	5	be	be	AUX
issue-2143	141	6	addressed	address	VERB
issue-2143	141	7	through	through	ADP
issue-2143	141	8	various	various	ADJ
issue-2143	141	9	baltic	baltic	ADJ
issue-2143	141	10	journal	journal	NOUN
issue-2143	141	11	of	of	ADP
issue-2143	141	12	economic	economic	ADJ
issue-2143	141	13	studies	study	NOUN
issue-2143	141	14	184	184	NUM
issue-2143	141	15	vol	vol	NOUN
issue-2143	141	16	.	.	PROPN
issue-2143	142	1	9	9	NUM
issue-2143	142	2	no	no	NOUN
issue-2143	142	3	.	.	NOUN
issue-2143	143	1	3	3	NUM
issue-2143	143	2	,	,	PUNCT
issue-2143	143	3	2023	2023	NUM
issue-2143	143	4	indirect	indirect	ADJ
issue-2143	143	5	methods	method	NOUN
issue-2143	143	6	of	of	ADP
issue-2143	143	7	assessment	assessment	NOUN
issue-2143	143	8	,	,	PUNCT
issue-2143	143	9	which	which	PRON
issue-2143	143	10	in	in	ADP
issue-2143	143	11	turn	turn	NOUN
issue-2143	143	12	is	be	AUX
issue-2143	143	13	a	a	DET
issue-2143	143	14	labour	labour	NOUN
issue-2143	143	15	-	-	PUNCT
issue-2143	143	16	intensive	intensive	ADJ
issue-2143	143	17	process	process	NOUN
issue-2143	143	18	.	.	PUNCT
issue-2143	144	1	however	however	ADV
issue-2143	144	2	,	,	PUNCT
issue-2143	144	3	this	this	PRON
issue-2143	144	4	is	be	AUX
issue-2143	144	5	not	not	PART
issue-2143	144	6	the	the	DET
issue-2143	144	7	only	only	ADJ
issue-2143	144	8	difficulty	difficulty	NOUN
issue-2143	144	9	in	in	ADP
issue-2143	144	10	constructing	construct	VERB
issue-2143	144	11	estimates	estimate	NOUN
issue-2143	144	12	of	of	ADP
issue-2143	144	13	human	human	ADJ
issue-2143	144	14	capital	capital	NOUN
issue-2143	144	15	;	;	PUNCT
issue-2143	144	16	it	it	PRON
issue-2143	144	17	is	be	AUX
issue-2143	144	18	very	very	ADV
issue-2143	144	19	difficult	difficult	ADJ
issue-2143	144	20	to	to	PART
issue-2143	144	21	collect	collect	VERB
issue-2143	144	22	,	,	PUNCT
issue-2143	144	23	process	process	NOUN
issue-2143	144	24	and	and	CCONJ
issue-2143	144	25	statistically	statistically	ADV
issue-2143	144	26	record	record	ADJ
issue-2143	144	27	information	information	NOUN
issue-2143	144	28	at	at	ADP
issue-2143	144	29	all	all	DET
issue-2143	144	30	levels	level	NOUN
issue-2143	144	31	of	of	ADP
issue-2143	144	32	the	the	DET
issue-2143	144	33	study	study	NOUN
issue-2143	144	34	.	.	PUNCT
issue-2143	145	1	in	in	ADP
issue-2143	145	2	addition	addition	NOUN
issue-2143	145	3	,	,	PUNCT
issue-2143	145	4	a	a	DET
issue-2143	145	5	number	number	NOUN
issue-2143	145	6	of	of	ADP
issue-2143	145	7	external	external	ADJ
issue-2143	145	8	factors	factor	NOUN
issue-2143	145	9	,	,	PUNCT
issue-2143	145	10	such	such	ADJ
issue-2143	145	11	as	as	ADP
issue-2143	145	12	socio	socio	NOUN
issue-2143	145	13	-	-	PUNCT
issue-2143	145	14	psychological	psychological	ADJ
issue-2143	145	15	resources	resource	NOUN
issue-2143	145	16	,	,	PUNCT
issue-2143	145	17	environmental	environmental	ADJ
issue-2143	145	18	influences	influence	NOUN
issue-2143	145	19	,	,	PUNCT
issue-2143	145	20	human	human	ADJ
issue-2143	145	21	lifestyles	lifestyle	NOUN
issue-2143	145	22	,	,	PUNCT
issue-2143	145	23	such	such	ADJ
issue-2143	145	24	as	as	ADP
issue-2143	145	25	dietary	dietary	ADJ
issue-2143	145	26	intake	intake	NOUN
issue-2143	145	27	,	,	PUNCT
issue-2143	145	28	need	need	VERB
issue-2143	145	29	to	to	PART
issue-2143	145	30	be	be	AUX
issue-2143	145	31	taken	take	VERB
issue-2143	145	32	into	into	ADP
issue-2143	145	33	account	account	NOUN
issue-2143	145	34	in	in	ADP
issue-2143	145	35	order	order	NOUN
issue-2143	145	36	to	to	PART
issue-2143	145	37	provide	provide	VERB
issue-2143	145	38	an	an	DET
issue-2143	145	39	accurate	accurate	ADJ
issue-2143	145	40	estimate	estimate	NOUN
issue-2143	145	41	of	of	ADP
issue-2143	145	42	human	human	ADJ
issue-2143	145	43	capital	capital	NOUN
issue-2143	145	44	.	.	PUNCT
issue-2143	146	1	however	however	ADV
issue-2143	146	2	,	,	PUNCT
issue-2143	146	3	the	the	DET
issue-2143	146	4	set	set	NOUN
issue-2143	146	5	of	of	ADP
issue-2143	146	6	structural	structural	ADJ
issue-2143	146	7	components	component	NOUN
issue-2143	146	8	of	of	ADP
issue-2143	146	9	human	human	ADJ
issue-2143	146	10	capital	capital	NOUN
issue-2143	146	11	,	,	PUNCT
issue-2143	146	12	such	such	ADJ
issue-2143	146	13	as	as	ADP
issue-2143	146	14	health	health	NOUN
issue-2143	146	15	and	and	CCONJ
issue-2143	146	16	education	education	NOUN
issue-2143	146	17	,	,	PUNCT
issue-2143	146	18	can	can	AUX
issue-2143	146	19	also	also	ADV
issue-2143	146	20	be	be	AUX
issue-2143	146	21	determinants	determinant	NOUN
issue-2143	146	22	.	.	PUNCT
issue-2143	147	1	the	the	DET
issue-2143	147	2	resulting	result	VERB
issue-2143	147	3	paradox	paradox	NOUN
issue-2143	147	4	therefore	therefore	ADV
issue-2143	147	5	raises	raise	VERB
issue-2143	147	6	questions	question	NOUN
issue-2143	147	7	about	about	ADP
issue-2143	147	8	the	the	DET
issue-2143	147	9	fairness	fairness	NOUN
issue-2143	147	10	of	of	ADP
issue-2143	147	11	the	the	DET
issue-2143	147	12	assessment	assessment	NOUN
issue-2143	147	13	of	of	ADP
issue-2143	147	14	existing	exist	VERB
issue-2143	147	15	human	human	ADJ
issue-2143	147	16	capital	capital	NOUN
issue-2143	147	17	.	.	PUNCT
issue-2143	148	1	references	reference	NOUN
issue-2143	148	2	:	:	PUNCT
issue-2143	148	3	ani	ani	NOUN
issue-2143	148	4	matei	matei	NOUN
issue-2143	148	5	,	,	PUNCT
issue-2143	148	6	reli	reli	PROPN
issue-2143	148	7	ceche	ceche	PROPN
issue-2143	148	8	assessment	assessment	NOUN
issue-2143	148	9	of	of	ADP
issue-2143	148	10	human	human	ADJ
issue-2143	148	11	capital	capital	NOUN
issue-2143	148	12	and	and	CCONJ
issue-2143	148	13	development	development	NOUN
issue-2143	148	14	.	.	PUNCT
issue-2143	149	1	contributions	contribution	NOUN
issue-2143	149	2	from	from	ADP
issue-2143	149	3	structural	structural	ADJ
issue-2143	149	4	funds	fund	NOUN
issue-2143	149	5	.	.	PUNCT
issue-2143	150	1	available	available	ADJ
issue-2143	150	2	at	at	ADP
issue-2143	150	3	:	:	PUNCT
issue-2143	150	4	http://aei.pitt.edu/94159/1/lucrare_academos_pdf.pdf	http://aei.pitt.edu/94159/1/lucrare_academos_pdf.pdf	X
issue-2143	150	5	artuc	artuc	PROPN
issue-2143	150	6	,	,	PUNCT
issue-2143	150	7	e.	e.	PROPN
issue-2143	150	8	,	,	PUNCT
issue-2143	150	9	docquier	docquier	PROPN
issue-2143	150	10	,	,	PUNCT
issue-2143	150	11	f.	f.	PROPN
issue-2143	150	12	,	,	PUNCT
issue-2143	150	13	özden	özden	ADJ
issue-2143	150	14	,	,	PUNCT
issue-2143	150	15	ç	ç	X
issue-2143	150	16	.	.	PROPN
issue-2143	150	17	,	,	PUNCT
issue-2143	150	18	&	&	CCONJ
issue-2143	150	19	parsons	parson	NOUN
issue-2143	150	20	,	,	PUNCT
issue-2143	150	21	c.	c.	NOUN
issue-2143	150	22	(	(	PUNCT
issue-2143	150	23	2015	2015	NUM
issue-2143	150	24	)	)	PUNCT
issue-2143	150	25	.	.	PUNCT
issue-2143	151	1	a	a	DET
issue-2143	151	2	global	global	ADJ
issue-2143	151	3	assessment	assessment	NOUN
issue-2143	151	4	of	of	ADP
issue-2143	151	5	human	human	ADJ
issue-2143	151	6	capital	capital	NOUN
issue-2143	151	7	mobility	mobility	NOUN
issue-2143	151	8	:	:	PUNCT
issue-2143	151	9	the	the	DET
issue-2143	151	10	role	role	NOUN
issue-2143	151	11	of	of	ADP
issue-2143	151	12	non	non	ADJ
issue-2143	151	13	-	-	ADJ
issue-2143	151	14	oecd	oecd	ADJ
issue-2143	151	15	destinations	destination	NOUN
issue-2143	151	16	.	.	PUNCT
issue-2143	152	1	world	world	NOUN
issue-2143	152	2	development	development	PROPN
issue-2143	152	3	,	,	PUNCT
issue-2143	152	4	vol	vol	NOUN
issue-2143	152	5	.	.	PROPN
issue-2143	152	6	65	65	NUM
issue-2143	152	7	,	,	PUNCT
issue-2143	152	8	pp	pp	ADJ
issue-2143	152	9	.	.	PUNCT
issue-2143	153	1	6–26	6–26	NOUN
issue-2143	153	2	.	.	PUNCT
issue-2143	154	1	doi	doi	NOUN
issue-2143	154	2	:	:	PUNCT
issue-2143	154	3	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
issue-2143	154	4	j.worlddev.2014.04.004	j.worlddev.2014.04.004	PROPN
issue-2143	154	5	becker	becker	PROPN
issue-2143	154	6	,	,	PUNCT
issue-2143	154	7	c.	c.	PROPN
issue-2143	154	8	s.	s.	PROPN
issue-2143	154	9	(	(	PUNCT
issue-2143	154	10	1993	1993	NUM
issue-2143	154	11	)	)	PUNCT
issue-2143	154	12	.	.	PUNCT
issue-2143	155	1	human	human	ADJ
issue-2143	155	2	capital	capital	NOUN
issue-2143	155	3	.	.	PUNCT
issue-2143	156	1	a	a	DET
issue-2143	156	2	theoretical	theoretical	ADJ
issue-2143	156	3	and	and	CCONJ
issue-2143	156	4	empirical	empirical	ADJ
issue-2143	156	5	analysis	analysis	NOUN
issue-2143	156	6	with	with	ADP
issue-2143	156	7	special	special	ADJ
issue-2143	156	8	references	reference	NOUN
issue-2143	156	9	to	to	ADP
issue-2143	156	10	education	education	NOUN
issue-2143	156	11	.	.	PUNCT
issue-2143	157	1	3	3	NUM
issue-2143	157	2	-	-	SYM
issue-2143	157	3	th	th	X
issue-2143	157	4	edition	edition	NOUN
issue-2143	157	5	.	.	PUNCT
issue-2143	158	1	the	the	DET
issue-2143	158	2	university	university	PROPN
issue-2143	158	3	of	of	ADP
issue-2143	158	4	chicago	chicago	PROPN
issue-2143	158	5	press	press	PROPN
issue-2143	158	6	.	.	PUNCT
issue-2143	159	1	borshch	borshch	PROPN
issue-2143	159	2	,	,	PUNCT
issue-2143	159	3	v.	v.	PROPN
issue-2143	159	4	i.	i.	PROPN
issue-2143	159	5	(	(	PUNCT
issue-2143	159	6	2020	2020	NUM
issue-2143	159	7	)	)	PUNCT
issue-2143	159	8	.	.	PUNCT
issue-2143	160	1	managerial	managerial	ADJ
issue-2143	160	2	capital	capital	NOUN
issue-2143	160	3	in	in	ADP
issue-2143	160	4	the	the	DET
issue-2143	160	5	healthcare	healthcare	NOUN
issue-2143	160	6	system	system	NOUN
issue-2143	160	7	:	:	PUNCT
issue-2143	160	8	theory	theory	NOUN
issue-2143	160	9	and	and	CCONJ
issue-2143	160	10	methodology	methodology	NOUN
issue-2143	160	11	.	.	PUNCT
issue-2143	161	1	extended	extend	VERB
issue-2143	161	2	abstract	abstract	NOUN
issue-2143	161	3	of	of	ADP
issue-2143	161	4	doctor	doctor	NOUN
issue-2143	161	5	’s	’s	PART
issue-2143	161	6	thesis	thesis	NOUN
issue-2143	161	7	.	.	PUNCT
issue-2143	162	1	chernihiv	chernihiv	PROPN
issue-2143	162	2	.	.	PUNCT
issue-2143	163	1	di	di	PROPN
issue-2143	163	2	bartolo	bartolo	PROPN
issue-2143	163	3	,	,	PUNCT
issue-2143	163	4	a.	a.	NOUN
issue-2143	163	5	(	(	PUNCT
issue-2143	163	6	1999	1999	NUM
issue-2143	163	7	)	)	PUNCT
issue-2143	163	8	.	.	PUNCT
issue-2143	164	1	modern	modern	ADJ
issue-2143	164	2	human	human	ADJ
issue-2143	164	3	capital	capital	NOUN
issue-2143	164	4	analysis	analysis	NOUN
issue-2143	164	5	:	:	PUNCT
issue-2143	164	6	estimation	estimation	NOUN
issue-2143	164	7	of	of	ADP
issue-2143	164	8	us	we	PRON
issue-2143	164	9	,	,	PUNCT
issue-2143	164	10	canada	canada	PROPN
issue-2143	164	11	and	and	CCONJ
issue-2143	164	12	italy	italy	PROPN
issue-2143	164	13	earning	earn	VERB
issue-2143	164	14	functions	function	NOUN
issue-2143	164	15	.	.	PUNCT
issue-2143	165	1	working	work	VERB
issue-2143	165	2	paper	paper	NOUN
issue-2143	165	3	no	no	INTJ
issue-2143	165	4	.	.	NOUN
issue-2143	165	5	212	212	NUM
issue-2143	165	6	.	.	PUNCT
issue-2143	166	1	dipartimento	dipartimento	ADP
issue-2143	166	2	di	di	PROPN
issue-2143	166	3	statistica	statistica	PROPN
issue-2143	166	4	,	,	PUNCT
issue-2143	166	5	universitàdeglistudi	universitàdeglistudi	PROPN
issue-2143	166	6	di	di	PROPN
issue-2143	166	7	milano	milano	PROPN
issue-2143	166	8	-	-	PUNCT
issue-2143	166	9	bicocca	bicocca	PROPN
issue-2143	166	10	.	.	PUNCT
issue-2143	167	1	graham	graham	PROPN
issue-2143	167	2	,	,	PUNCT
issue-2143	167	3	j.	j.	PROPN
issue-2143	167	4	w.	w.	PROPN
issue-2143	167	5	,	,	PUNCT
issue-2143	167	6	&	&	CCONJ
issue-2143	167	7	webb	webb	PROPN
issue-2143	167	8	,	,	PUNCT
issue-2143	167	9	r.	r.	PROPN
issue-2143	167	10	h.	h.	PROPN
issue-2143	167	11	(	(	PUNCT
issue-2143	167	12	1979	1979	NUM
issue-2143	167	13	)	)	PUNCT
issue-2143	167	14	.	.	PUNCT
issue-2143	168	1	stocks	stock	NOUN
issue-2143	168	2	and	and	CCONJ
issue-2143	168	3	depreciation	depreciation	NOUN
issue-2143	168	4	of	of	ADP
issue-2143	168	5	human	human	ADJ
issue-2143	168	6	capital	capital	NOUN
issue-2143	168	7	:	:	PUNCT
issue-2143	168	8	new	new	ADJ
issue-2143	168	9	evidence	evidence	NOUN
issue-2143	168	10	from	from	ADP
issue-2143	168	11	a	a	DET
issue-2143	168	12	present	present	ADJ
issue-2143	168	13	-	-	PUNCT
issue-2143	168	14	value	value	NOUN
issue-2143	168	15	perspective	perspective	NOUN
issue-2143	168	16	.	.	PUNCT
issue-2143	169	1	rev	rev	PROPN
issue-2143	169	2	.	.	PROPN
issue-2143	169	3	income	income	NOUN
issue-2143	169	4	wealth	wealth	NOUN
issue-2143	169	5	,	,	PUNCT
issue-2143	169	6	vol	vol	NOUN
issue-2143	169	7	.	.	PROPN
issue-2143	170	1	25	25	NUM
issue-2143	170	2	(	(	PUNCT
issue-2143	170	3	2	2	NUM
issue-2143	170	4	)	)	PUNCT
issue-2143	170	5	,	,	PUNCT
issue-2143	170	6	pp	pp	ADJ
issue-2143	170	7	.	.	PUNCT
issue-2143	171	1	209–224	209–224	NUM
issue-2143	171	2	.	.	X
issue-2143	171	3	doi	doi	NOUN
issue-2143	171	4	:	:	PUNCT
issue-2143	171	5	https://doi.org/10.1111/	https://doi.org/10.1111/	PROPN
issue-2143	171	6	j.1475	j.1475	PROPN
issue-2143	171	7	-	-	PUNCT
issue-2143	171	8	4991.1979.tb00094.x	4991.1979.tb00094.x	NUM
issue-2143	171	9	guillaumont	guillaumont	ADJ
issue-2143	171	10	,	,	PUNCT
issue-2143	171	11	p.	p.	NOUN
issue-2143	171	12	,	,	PUNCT
issue-2143	171	13	mcgillivray	mcgillivray	ADJ
issue-2143	171	14	,	,	PUNCT
issue-2143	171	15	m.	m.	NOUN
issue-2143	171	16	,	,	PUNCT
issue-2143	171	17	&	&	CCONJ
issue-2143	171	18	wagner	wagner	PROPN
issue-2143	171	19	,	,	PUNCT
issue-2143	171	20	l.	l.	PROPN
issue-2143	171	21	(	(	PUNCT
issue-2143	171	22	2017	2017	NUM
issue-2143	171	23	)	)	PUNCT
issue-2143	171	24	.	.	PUNCT
issue-2143	172	1	performance	performance	NOUN
issue-2143	172	2	assessment	assessment	NOUN
issue-2143	172	3	,	,	PUNCT
issue-2143	172	4	vulnerability	vulnerability	NOUN
issue-2143	172	5	,	,	PUNCT
issue-2143	172	6	human	human	ADJ
issue-2143	172	7	capital	capital	NOUN
issue-2143	172	8	,	,	PUNCT
issue-2143	172	9	and	and	CCONJ
issue-2143	172	10	the	the	DET
issue-2143	172	11	allocation	allocation	NOUN
issue-2143	172	12	of	of	ADP
issue-2143	172	13	aid	aid	NOUN
issue-2143	172	14	among	among	ADP
issue-2143	172	15	developing	develop	VERB
issue-2143	172	16	countries	country	NOUN
issue-2143	172	17	.	.	PUNCT
issue-2143	173	1	world	world	NOUN
issue-2143	173	2	development	development	PROPN
issue-2143	173	3	,	,	PUNCT
issue-2143	173	4	vol	vol	NOUN
issue-2143	173	5	.	.	PROPN
issue-2143	174	1	90	90	NUM
issue-2143	174	2	,	,	PUNCT
issue-2143	174	3	pp	pp	ADJ
issue-2143	174	4	.	.	PUNCT
issue-2143	175	1	17–26	17–26	NUM
issue-2143	175	2	.	.	PUNCT
issue-2143	176	1	doi	doi	PROPN
issue-2143	176	2	:	:	PUNCT
issue-2143	176	3	https://doi.org/10.1016/j.worlddev.2015.05.005	https://doi.org/10.1016/j.worlddev.2015.05.005	NUM
issue-2143	176	4	huges	huges	PROPN
issue-2143	176	5	,	,	PUNCT
issue-2143	176	6	a.	a.	PROPN
issue-2143	176	7	human	human	PROPN
issue-2143	176	8	capital	capital	PROPN
issue-2143	176	9	assessment	assessment	NOUN
issue-2143	176	10	.	.	PUNCT
issue-2143	177	1	available	available	ADJ
issue-2143	177	2	at	at	ADP
issue-2143	177	3	:	:	PUNCT
issue-2143	177	4	https://www.alexanderhughes.com/service/governance	https://www.alexanderhughes.com/service/governance	NOUN
issue-2143	177	5	_	_	PRON
issue-2143	177	6	board_services/	board_services/	PROPN
issue-2143	177	7	kokkinen	kokkinen	PROPN
issue-2143	177	8	,	,	PUNCT
issue-2143	177	9	a.	a.	NOUN
issue-2143	177	10	(	(	PUNCT
issue-2143	177	11	2010	2010	NUM
issue-2143	177	12	)	)	PUNCT
issue-2143	177	13	.	.	PUNCT
issue-2143	178	1	assessing	assess	VERB
issue-2143	178	2	human	human	ADJ
issue-2143	178	3	capital	capital	NOUN
issue-2143	178	4	in	in	ADP
issue-2143	178	5	the	the	DET
issue-2143	178	6	national	national	ADJ
issue-2143	178	7	accounts	account	NOUN
issue-2143	178	8	–	–	PUNCT
issue-2143	178	9	is	be	AUX
issue-2143	178	10	there	there	PRON
issue-2143	178	11	a	a	DET
issue-2143	178	12	feedback	feedback	NOUN
issue-2143	178	13	to	to	ADP
issue-2143	178	14	theory	theory	NOUN
issue-2143	178	15	?	?	PUNCT
issue-2143	179	1	in	in	ADP
issue-2143	179	2	proceedings	proceeding	NOUN
issue-2143	179	3	of	of	ADP
issue-2143	179	4	the	the	DET
issue-2143	179	5	31st	31st	ADJ
issue-2143	179	6	general	general	ADJ
issue-2143	179	7	conference	conference	NOUN
issue-2143	179	8	of	of	ADP
issue-2143	179	9	the	the	DET
issue-2143	179	10	international	international	ADJ
issue-2143	179	11	association	association	NOUN
issue-2143	179	12	for	for	ADP
issue-2143	179	13	research	research	NOUN
issue-2143	179	14	in	in	ADP
issue-2143	179	15	income	income	NOUN
issue-2143	179	16	and	and	CCONJ
issue-2143	179	17	wealth	wealth	NOUN
issue-2143	179	18	(	(	PUNCT
issue-2143	179	19	iariw	iariw	PROPN
issue-2143	179	20	)	)	PUNCT
issue-2143	179	21	,	,	PUNCT
issue-2143	179	22	session	session	NOUN
issue-2143	179	23	8c	8c	NOUN
issue-2143	179	24	,	,	PUNCT
issue-2143	179	25	august	august	PROPN
issue-2143	179	26	2010	2010	NUM
issue-2143	179	27	(	(	PUNCT
issue-2143	179	28	st	st	PROPN
issue-2143	179	29	.	.	PROPN
issue-2143	179	30	gallen	gallen	PROPN
issue-2143	179	31	,	,	PUNCT
issue-2143	179	32	2010	2010	NUM
issue-2143	179	33	)	)	PUNCT
issue-2143	179	34	,	,	PUNCT
issue-2143	179	35	рp	рp	PROPN
issue-2143	179	36	.	.	PROPN
issue-2143	179	37	 	 	SPACE
issue-2143	179	38	22–28	22–28	NUM
issue-2143	179	39	.	.	PUNCT
issue-2143	179	40	makazan	makazan	NOUN
issue-2143	179	41	,	,	PUNCT
issue-2143	179	42	y.	y.	PROPN
issue-2143	179	43	,	,	PUNCT
issue-2143	179	44	&	&	CCONJ
issue-2143	179	45	los	los	PROPN
issue-2143	179	46	,	,	PUNCT
issue-2143	179	47	v.	v.	PROPN
issue-2143	179	48	(	(	PUNCT
issue-2143	179	49	2020	2020	NUM
issue-2143	179	50	)	)	PUNCT
issue-2143	179	51	.	.	PUNCT
issue-2143	180	1	methodical	methodical	ADJ
issue-2143	180	2	approach	approach	NOUN
issue-2143	180	3	to	to	ADP
issue-2143	180	4	the	the	DET
issue-2143	180	5	assessment	assessment	NOUN
issue-2143	180	6	of	of	ADP
issue-2143	180	7	human	human	ADJ
issue-2143	180	8	capital	capital	NOUN
issue-2143	180	9	level	level	NOUN
issue-2143	180	10	of	of	ADP
issue-2143	180	11	machine	machine	NOUN
issue-2143	180	12	building	building	NOUN
issue-2143	180	13	enterprises	enterprise	NOUN
issue-2143	180	14	.	.	PUNCT
issue-2143	181	1	e3s	e3s	PROPN
issue-2143	181	2	web	web	NOUN
issue-2143	181	3	conf	conf	NOUN
issue-2143	181	4	.	.	PUNCT
issue-2143	181	5	,	,	PUNCT
issue-2143	181	6	166	166	NUM
issue-2143	181	7	(	(	PUNCT
issue-2143	181	8	2020	2020	NUM
issue-2143	181	9	)	)	PUNCT
issue-2143	181	10	13012	13012	NUM
issue-2143	181	11	.	.	PUNCT
issue-2143	182	1	doi	doi	NOUN
issue-2143	182	2	:	:	PUNCT
issue-2143	182	3	 	 	SPACE
issue-2143	182	4	https://doi.org/10.1051/e3sconf/202016613012	https://doi.org/10.1051/e3sconf/202016613012	PROPN
issue-2143	182	5	mincer	mincer	NOUN
issue-2143	182	6	,	,	PUNCT
issue-2143	182	7	j.	j.	PROPN
issue-2143	182	8	,	,	PUNCT
issue-2143	182	9	&	&	CCONJ
issue-2143	182	10	solomon	solomon	PROPN
issue-2143	182	11	,	,	PUNCT
issue-2143	182	12	w.	w.	PROPN
issue-2143	182	13	(	(	PUNCT
issue-2143	182	14	1974	1974	NUM
issue-2143	182	15	)	)	PUNCT
issue-2143	182	16	.	.	PUNCT
issue-2143	183	1	family	family	NOUN
issue-2143	183	2	investment	investment	NOUN
issue-2143	183	3	in	in	ADP
issue-2143	183	4	human	human	ADJ
issue-2143	183	5	capital	capital	NOUN
issue-2143	183	6	:	:	PUNCT
issue-2143	183	7	earnings	earning	NOUN
issue-2143	183	8	of	of	ADP
issue-2143	183	9	women	woman	NOUN
issue-2143	183	10	.	.	PUNCT
issue-2143	184	1	j.	j.	PROPN
issue-2143	184	2	polit	polit	PROPN
issue-2143	184	3	.	.	PROPN
issue-2143	185	1	econ	econ	PROPN
issue-2143	185	2	.	.	PROPN
issue-2143	185	3	,	,	PUNCT
issue-2143	185	4	vol	vol	NOUN
issue-2143	185	5	.	.	PUNCT
issue-2143	186	1	82	82	NUM
issue-2143	186	2	(	(	PUNCT
issue-2143	186	3	3	3	NUM
issue-2143	186	4	)	)	PUNCT
issue-2143	186	5	,	,	PUNCT
issue-2143	186	6	pp	pp	ADJ
issue-2143	186	7	.	.	PUNCT
issue-2143	187	1	76–108	76–108	NUM
issue-2143	187	2	.	.	PUNCT
issue-2143	188	1	policies	policy	NOUN
issue-2143	188	2	for	for	ADP
issue-2143	188	3	human	human	ADJ
issue-2143	188	4	capital	capital	NOUN
issue-2143	188	5	development	development	NOUN
issue-2143	188	6	in	in	ADP
issue-2143	188	7	georgia	georgia	PROPN
issue-2143	188	8	.	.	PUNCT
issue-2143	189	1	an	an	DET
issue-2143	189	2	etf	etf	NOUN
issue-2143	189	3	torino	torino	NOUN
issue-2143	189	4	process	process	NOUN
issue-2143	189	5	assessment	assessment	NOUN
issue-2143	189	6	.	.	PUNCT
issue-2143	190	1	available	available	ADJ
issue-2143	190	2	at	at	ADP
issue-2143	190	3	:	:	PUNCT
issue-2143	190	4	https://www.etf.europa.eu/sites/default/files/2020-03/04_trp_etf_assessment_2019_georgia.pdf	https://www.etf.europa.eu/sites/default/files/2020-03/04_trp_etf_assessment_2019_georgia.pdf	PROPN
issue-2143	190	5	schultz	schultz	PROPN
issue-2143	190	6	,	,	PUNCT
issue-2143	190	7	t.	t.	PROPN
issue-2143	190	8	w.	w.	PROPN
issue-2143	190	9	(	(	PUNCT
issue-2143	190	10	1961	1961	NUM
issue-2143	190	11	)	)	PUNCT
issue-2143	190	12	.	.	PUNCT
issue-2143	191	1	investment	investment	NOUN
issue-2143	191	2	in	in	ADP
issue-2143	191	3	human	human	ADJ
issue-2143	191	4	capital	capital	NOUN
issue-2143	191	5	.	.	PUNCT
issue-2143	192	1	the	the	DET
issue-2143	192	2	american	american	PROPN
issue-2143	192	3	economic	economic	PROPN
issue-2143	192	4	review	review	PROPN
issue-2143	192	5	,	,	PUNCT
issue-2143	192	6	vol	vol	NOUN
issue-2143	192	7	.	.	PROPN
issue-2143	192	8	51	51	NUM
issue-2143	192	9	,	,	PUNCT
issue-2143	192	10	no	no	INTJ
issue-2143	192	11	.	.	NOUN
issue-2143	192	12	1	1	NUM
issue-2143	192	13	,	,	PUNCT
issue-2143	192	14	pp	pp	ADJ
issue-2143	192	15	.	.	PUNCT
issue-2143	193	1	1–17	1–17	PROPN
issue-2143	193	2	.	.	PUNCT
issue-2143	194	1	trovato	trovato	PROPN
issue-2143	194	2	,	,	PUNCT
issue-2143	194	3	m.	m.	PROPN
issue-2143	194	4	r.	r.	PROPN
issue-2143	194	5	(	(	PUNCT
issue-2143	194	6	2020	2020	NUM
issue-2143	194	7	)	)	PUNCT
issue-2143	194	8	.	.	PUNCT
issue-2143	195	1	human	human	ADJ
issue-2143	195	2	capital	capital	NOUN
issue-2143	195	3	approach	approach	NOUN
issue-2143	195	4	in	in	ADP
issue-2143	195	5	the	the	DET
issue-2143	195	6	economic	economic	ADJ
issue-2143	195	7	assessment	assessment	NOUN
issue-2143	195	8	of	of	ADP
issue-2143	195	9	interventions	intervention	NOUN
issue-2143	195	10	for	for	ADP
issue-2143	195	11	the	the	DET
issue-2143	195	12	reduction	reduction	NOUN
issue-2143	195	13	of	of	ADP
issue-2143	195	14	seismic	seismic	ADJ
issue-2143	195	15	vulnerability	vulnerability	NOUN
issue-2143	195	16	in	in	ADP
issue-2143	195	17	historic	historic	ADJ
issue-2143	195	18	centres	centre	NOUN
issue-2143	195	19	.	.	PUNCT
issue-2143	196	1	sustainability	sustainability	NOUN
issue-2143	196	2	,	,	PUNCT
issue-2143	196	3	vol	vol	NOUN
issue-2143	196	4	.	.	PROPN
issue-2143	196	5	12	12	NUM
issue-2143	196	6	,	,	PUNCT
issue-2143	196	7	8059	8059	NUM
issue-2143	196	8	.	.	PUNCT
issue-2143	197	1	doi	doi	NOUN
issue-2143	197	2	:	:	PUNCT
issue-2143	197	3	https://doi.org/	https://doi.org/	NOUN
issue-2143	197	4	10.3390	10.3390	NUM
issue-2143	197	5	/	/	SYM
issue-2143	197	6	su12198059	su12198059	NOUN
issue-2143	197	7	4	4	NUM
issue-2143	197	8	techniques	technique	NOUN
issue-2143	197	9	for	for	ADP
issue-2143	197	10	assessing	assess	VERB
issue-2143	197	11	human	human	ADJ
issue-2143	197	12	capital	capital	NOUN
issue-2143	197	13	.	.	PUNCT
issue-2143	198	1	available	available	ADJ
issue-2143	198	2	at	at	ADP
issue-2143	198	3	:	:	PUNCT
issue-2143	198	4	https://www.hightechpartners.net/blog-webinars/	https://www.hightechpartners.net/blog-webinars/	PROPN
issue-2143	198	5	blog/4	blog/4	NOUN
issue-2143	198	6	-	-	PUNCT
issue-2143	198	7	techniques	technique	NOUN
issue-2143	198	8	-	-	PUNCT
issue-2143	198	9	for	for	ADP
issue-2143	198	10	-	-	PUNCT
issue-2143	198	11	assessing	assess	VERB
issue-2143	198	12	-	-	PUNCT
issue-2143	198	13	human	human	ADJ
issue-2143	198	14	-	-	PUNCT
issue-2143	198	15	capital	capital	NOUN
issue-2143	198	16	received	receive	VERB
issue-2143	198	17	on	on	ADP
issue-2143	198	18	:	:	PUNCT
issue-2143	198	19	13th	13th	NOUN
issue-2143	198	20	of	of	ADP
issue-2143	198	21	june	june	PROPN
issue-2143	198	22	,	,	PUNCT
issue-2143	198	23	2023	2023	NUM
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issue-2143	198	25	on	on	ADP
issue-2143	198	26	:	:	PUNCT
issue-2143	198	27	28th	28th	NOUN
issue-2143	198	28	of	of	ADP
issue-2143	198	29	july	july	PROPN
issue-2143	198	30	,	,	PUNCT
issue-2143	198	31	2023	2023	NUM
issue-2143	198	32	published	publish	VERB
issue-2143	198	33	on	on	ADP
issue-2143	198	34	:	:	PUNCT
issue-2143	198	35	25th	25th	NOUN
issue-2143	198	36	of	of	ADP
issue-2143	198	37	august	august	PROPN
issue-2143	198	38	,	,	PUNCT
issue-2143	198	39	2023	2023	NUM