id	sid	tid	token	lemma	pos
issue-2317	1	1	baltic	baltic	PROPN
issue-2317	1	2	journal	journal	PROPN
issue-2317	1	3	of	of	ADP
issue-2317	1	4	economic	economic	ADJ
issue-2317	1	5	studies	study	NOUN
issue-2317	1	6	105	105	NUM
issue-2317	1	7	vol	vol	NOUN
issue-2317	1	8	.	.	PUNCT
issue-2317	2	1	10	10	NUM
issue-2317	2	2	no	no	NOUN
issue-2317	2	3	.	.	NOUN
issue-2317	2	4	1	1	NUM
issue-2317	2	5	,	,	PUNCT
issue-2317	2	6	2024	2024	NUM
issue-2317	2	7	this	this	PRON
issue-2317	2	8	is	be	AUX
issue-2317	2	9	an	an	DET
issue-2317	2	10	open	open	ADJ
issue-2317	2	11	access	access	NOUN
issue-2317	2	12	article	article	NOUN
issue-2317	2	13	,	,	PUNCT
issue-2317	2	14	distributed	distribute	VERB
issue-2317	2	15	under	under	ADP
issue-2317	2	16	the	the	DET
issue-2317	2	17	terms	term	NOUN
issue-2317	2	18	of	of	ADP
issue-2317	2	19	the	the	DET
issue-2317	2	20	creative	creative	ADJ
issue-2317	2	21	commons	common	NOUN
issue-2317	2	22	attribution	attribution	NOUN
issue-2317	2	23	cc	cc	VERB
issue-2317	2	24	by	by	ADP
issue-2317	2	25	4.0	4.0	NUM
issue-2317	2	26	1	1	NUM
issue-2317	2	27	volodymyr	volodymyr	NOUN
issue-2317	2	28	dahl	dahl	PROPN
issue-2317	2	29	east	east	PROPN
issue-2317	2	30	ukrainian	ukrainian	PROPN
issue-2317	2	31	national	national	PROPN
issue-2317	2	32	university	university	PROPN
issue-2317	2	33	,	,	PUNCT
issue-2317	2	34	ukraine	ukraine	NOUN
issue-2317	2	35	(	(	PUNCT
issue-2317	2	36	corresponding	correspond	VERB
issue-2317	2	37	author	author	NOUN
issue-2317	2	38	)	)	PUNCT
issue-2317	2	39	e	e	NOUN
issue-2317	2	40	-	-	NOUN
issue-2317	2	41	mail	mail	NOUN
issue-2317	2	42	:	:	PUNCT
issue-2317	3	1	docentklus@gmail.com	docentklus@gmail.com	X
issue-2317	3	2	orcid	orcid	NOUN
issue-2317	3	3	:	:	PUNCT
issue-2317	3	4	https://orcid.org/0000-0002-1841-2578	https://orcid.org/0000-0002-1841-2578	PROPN
issue-2317	3	5	2	2	NUM
issue-2317	3	6	volodymyr	volodymyr	NOUN
issue-2317	3	7	dahl	dahl	PROPN
issue-2317	3	8	east	east	PROPN
issue-2317	3	9	ukrainian	ukrainian	PROPN
issue-2317	3	10	national	national	PROPN
issue-2317	3	11	university	university	PROPN
issue-2317	3	12	,	,	PUNCT
issue-2317	3	13	ukraine	ukraine	NOUN
issue-2317	3	14	e	e	NOUN
issue-2317	3	15	-	-	NOUN
issue-2317	3	16	mail	mail	NOUN
issue-2317	3	17	:	:	PUNCT
issue-2317	3	18	melnik@snu.edu.ua	melnik@snu.edu.ua	PROPN
issue-2317	3	19	orcid	orcid	NOUN
issue-2317	3	20	:	:	PUNCT
issue-2317	3	21	https://orcid.org/0000-0002-8324-7505	https://orcid.org/0000-0002-8324-7505	PROPN
issue-2317	3	22	3	3	NUM
issue-2317	3	23	volodymyr	volodymyr	NOUN
issue-2317	3	24	dahl	dahl	PROPN
issue-2317	3	25	east	east	PROPN
issue-2317	3	26	ukrainian	ukrainian	PROPN
issue-2317	3	27	national	national	PROPN
issue-2317	3	28	university	university	PROPN
issue-2317	3	29	,	,	PUNCT
issue-2317	3	30	ukraine	ukraine	NOUN
issue-2317	3	31	e	e	NOUN
issue-2317	3	32	-	-	NOUN
issue-2317	3	33	mail	mail	NOUN
issue-2317	3	34	:	:	PUNCT
issue-2317	3	35	fomenkodenys@ukr.net	fomenkodenys@ukr.net	ADJ
issue-2317	3	36	orcid	orcid	NOUN
issue-2317	3	37	:	:	PUNCT
issue-2317	4	1	https://orcid.org/0009-0001-2980-450х	https://orcid.org/0009-0001-2980-450х	PROPN
issue-2317	4	2	doi	doi	NOUN
issue-2317	4	3	:	:	PUNCT
issue-2317	4	4	https://doi.org/10.30525/2256-0742/2024-10-1-105-111	https://doi.org/10.30525/2256-0742/2024-10-1-105-111	PROPN
issue-2317	4	5	the	the	DET
issue-2317	4	6	role	role	NOUN
issue-2317	4	7	of	of	ADP
issue-2317	4	8	the	the	DET
issue-2317	4	9	accounting	accounting	NOUN
issue-2317	4	10	aspect	aspect	NOUN
issue-2317	4	11	of	of	ADP
issue-2317	4	12	innovative	innovative	ADJ
issue-2317	4	13	activities	activity	NOUN
issue-2317	4	14	of	of	ADP
issue-2317	4	15	regional	regional	ADJ
issue-2317	4	16	enterprises	enterprise	NOUN
issue-2317	4	17	in	in	ADP
issue-2317	4	18	ensuring	ensure	VERB
issue-2317	4	19	their	their	PRON
issue-2317	4	20	economic	economic	ADJ
issue-2317	4	21	sustainability	sustainability	NOUN
issue-2317	4	22	yuliia	yuliia	PROPN
issue-2317	4	23	klius1	klius1	PROPN
issue-2317	4	24	,	,	PUNCT
issue-2317	4	25	maryna	maryna	NOUN
issue-2317	4	26	melnik2	melnik2	NOUN
issue-2317	4	27	,	,	PUNCT
issue-2317	4	28	denys	denys	PROPN
issue-2317	4	29	fomenko3	fomenko3	PROPN
issue-2317	4	30	abstract	abstract	PROPN
issue-2317	4	31	.	.	PUNCT
issue-2317	5	1	in	in	ADP
issue-2317	5	2	a	a	DET
issue-2317	5	3	world	world	NOUN
issue-2317	5	4	of	of	ADP
issue-2317	5	5	rapid	rapid	ADJ
issue-2317	5	6	and	and	CCONJ
issue-2317	5	7	continuous	continuous	ADJ
issue-2317	5	8	change	change	NOUN
issue-2317	5	9	and	and	CCONJ
issue-2317	5	10	constant	constant	ADJ
issue-2317	5	11	competition	competition	NOUN
issue-2317	5	12	,	,	PUNCT
issue-2317	5	13	innovation	innovation	NOUN
issue-2317	5	14	is	be	AUX
issue-2317	5	15	becoming	become	VERB
issue-2317	5	16	an	an	DET
issue-2317	5	17	important	important	ADJ
issue-2317	5	18	element	element	NOUN
issue-2317	5	19	in	in	ADP
issue-2317	5	20	the	the	DET
issue-2317	5	21	sustainable	sustainable	ADJ
issue-2317	5	22	development	development	NOUN
issue-2317	5	23	of	of	ADP
issue-2317	5	24	companies	company	NOUN
issue-2317	5	25	and	and	CCONJ
issue-2317	5	26	regions	region	NOUN
issue-2317	5	27	.	.	PUNCT
issue-2317	6	1	a	a	DET
issue-2317	6	2	key	key	ADJ
issue-2317	6	3	factor	factor	NOUN
issue-2317	6	4	in	in	ADP
issue-2317	6	5	the	the	DET
issue-2317	6	6	success	success	NOUN
issue-2317	6	7	of	of	ADP
issue-2317	6	8	innovation	innovation	NOUN
issue-2317	6	9	processes	process	NOUN
issue-2317	6	10	is	be	AUX
issue-2317	6	11	the	the	DET
issue-2317	6	12	accounting	accounting	NOUN
issue-2317	6	13	aspect	aspect	NOUN
issue-2317	6	14	,	,	PUNCT
issue-2317	6	15	which	which	PRON
issue-2317	6	16	involves	involve	VERB
issue-2317	6	17	the	the	DET
issue-2317	6	18	systematisation	systematisation	NOUN
issue-2317	6	19	,	,	PUNCT
issue-2317	6	20	analysis	analysis	NOUN
issue-2317	6	21	and	and	CCONJ
issue-2317	6	22	documentation	documentation	NOUN
issue-2317	6	23	of	of	ADP
issue-2317	6	24	innovative	innovative	ADJ
issue-2317	6	25	changes	change	NOUN
issue-2317	6	26	.	.	PUNCT
issue-2317	7	1	the	the	DET
issue-2317	7	2	study	study	NOUN
issue-2317	7	3	of	of	ADP
issue-2317	7	4	this	this	DET
issue-2317	7	5	topic	topic	NOUN
issue-2317	7	6	is	be	AUX
issue-2317	7	7	becoming	become	VERB
issue-2317	7	8	increasingly	increasingly	ADV
issue-2317	7	9	relevant	relevant	ADJ
issue-2317	7	10	due	due	ADP
issue-2317	7	11	to	to	ADP
issue-2317	7	12	the	the	DET
issue-2317	7	13	need	need	NOUN
issue-2317	7	14	to	to	PART
issue-2317	7	15	identify	identify	VERB
issue-2317	7	16	and	and	CCONJ
issue-2317	7	17	solve	solve	VERB
issue-2317	7	18	problems	problem	NOUN
issue-2317	7	19	related	relate	VERB
issue-2317	7	20	to	to	ADP
issue-2317	7	21	innovation	innovation	NOUN
issue-2317	7	22	accounting	accounting	NOUN
issue-2317	7	23	.	.	PUNCT
issue-2317	8	1	it	it	PRON
issue-2317	8	2	aims	aim	VERB
issue-2317	8	3	at	at	ADP
issue-2317	8	4	combining	combine	VERB
issue-2317	8	5	two	two	NUM
issue-2317	8	6	strategically	strategically	ADV
issue-2317	8	7	important	important	ADJ
issue-2317	8	8	areas	area	NOUN
issue-2317	8	9	–	–	PUNCT
issue-2317	8	10	innovative	innovative	ADJ
issue-2317	8	11	development	development	NOUN
issue-2317	8	12	of	of	ADP
issue-2317	8	13	enterprises	enterprise	NOUN
issue-2317	8	14	and	and	CCONJ
issue-2317	8	15	modern	modern	ADJ
issue-2317	8	16	approaches	approach	NOUN
issue-2317	8	17	to	to	ADP
issue-2317	8	18	accounting	accounting	NOUN
issue-2317	8	19	and	and	CCONJ
issue-2317	8	20	financial	financial	ADJ
issue-2317	8	21	management	management	NOUN
issue-2317	8	22	.	.	PUNCT
issue-2317	9	1	purpose	purpose	NOUN
issue-2317	9	2	of	of	ADP
issue-2317	9	3	the	the	DET
issue-2317	9	4	article	article	NOUN
issue-2317	9	5	.	.	PUNCT
issue-2317	10	1	the	the	DET
issue-2317	10	2	purpose	purpose	NOUN
issue-2317	10	3	of	of	ADP
issue-2317	10	4	the	the	DET
issue-2317	10	5	publication	publication	NOUN
issue-2317	10	6	is	be	AUX
issue-2317	10	7	to	to	PART
issue-2317	10	8	identify	identify	VERB
issue-2317	10	9	the	the	DET
issue-2317	10	10	key	key	ADJ
issue-2317	10	11	aspects	aspect	NOUN
issue-2317	10	12	of	of	ADP
issue-2317	10	13	the	the	DET
issue-2317	10	14	problems	problem	NOUN
issue-2317	10	15	associated	associate	VERB
issue-2317	10	16	with	with	ADP
issue-2317	10	17	accounting	account	VERB
issue-2317	10	18	for	for	ADP
issue-2317	10	19	innovation	innovation	NOUN
issue-2317	10	20	activities	activity	NOUN
issue-2317	10	21	at	at	ADP
issue-2317	10	22	enterprises	enterprise	NOUN
issue-2317	10	23	,	,	PUNCT
issue-2317	10	24	as	as	ADV
issue-2317	10	25	well	well	ADV
issue-2317	10	26	as	as	ADP
issue-2317	10	27	to	to	PART
issue-2317	10	28	reflect	reflect	VERB
issue-2317	10	29	the	the	DET
issue-2317	10	30	role	role	NOUN
issue-2317	10	31	of	of	ADP
issue-2317	10	32	such	such	ADJ
issue-2317	10	33	accounting	accounting	NOUN
issue-2317	10	34	in	in	ADP
issue-2317	10	35	ensuring	ensure	VERB
issue-2317	10	36	their	their	PRON
issue-2317	10	37	economic	economic	ADJ
issue-2317	10	38	sustainability	sustainability	NOUN
issue-2317	10	39	.	.	PUNCT
issue-2317	11	1	methodology	methodology	NOUN
issue-2317	11	2	.	.	PUNCT
issue-2317	12	1	the	the	DET
issue-2317	12	2	methodological	methodological	ADJ
issue-2317	12	3	basis	basis	NOUN
issue-2317	12	4	of	of	ADP
issue-2317	12	5	the	the	DET
issue-2317	12	6	work	work	NOUN
issue-2317	12	7	was	be	AUX
issue-2317	12	8	formed	form	VERB
issue-2317	12	9	by	by	ADP
issue-2317	12	10	general	general	ADJ
issue-2317	12	11	scientific	scientific	ADJ
issue-2317	12	12	and	and	CCONJ
issue-2317	12	13	special	special	ADJ
issue-2317	12	14	research	research	NOUN
issue-2317	12	15	methods	method	NOUN
issue-2317	12	16	:	:	PUNCT
issue-2317	12	17	comparison	comparison	NOUN
issue-2317	12	18	,	,	PUNCT
issue-2317	12	19	analysis	analysis	NOUN
issue-2317	12	20	,	,	PUNCT
issue-2317	12	21	generalisation	generalisation	NOUN
issue-2317	12	22	,	,	PUNCT
issue-2317	12	23	graphic	graphic	ADJ
issue-2317	12	24	and	and	CCONJ
issue-2317	12	25	tabular	tabular	NOUN
issue-2317	12	26	.	.	PUNCT
issue-2317	13	1	the	the	DET
issue-2317	13	2	information	information	NOUN
issue-2317	13	3	base	base	NOUN
issue-2317	13	4	is	be	AUX
issue-2317	13	5	based	base	VERB
issue-2317	13	6	on	on	ADP
issue-2317	13	7	official	official	ADJ
issue-2317	13	8	statistics	statistic	NOUN
issue-2317	13	9	,	,	PUNCT
issue-2317	13	10	company	company	NOUN
issue-2317	13	11	reports	report	NOUN
issue-2317	13	12	and	and	CCONJ
issue-2317	13	13	accounts	account	NOUN
issue-2317	13	14	,	,	PUNCT
issue-2317	13	15	internet	internet	NOUN
issue-2317	13	16	resources	resource	NOUN
issue-2317	13	17	and	and	CCONJ
issue-2317	13	18	publications	publication	NOUN
issue-2317	13	19	,	,	PUNCT
issue-2317	13	20	and	and	CCONJ
issue-2317	13	21	the	the	DET
issue-2317	13	22	results	result	NOUN
issue-2317	13	23	of	of	ADP
issue-2317	13	24	the	the	DET
issue-2317	13	25	authors	author	NOUN
issue-2317	13	26	'	'	PART
issue-2317	13	27	own	own	ADJ
issue-2317	13	28	research	research	NOUN
issue-2317	13	29	.	.	PUNCT
issue-2317	14	1	practical	practical	ADJ
issue-2317	14	2	implications	implication	NOUN
issue-2317	14	3	.	.	PUNCT
issue-2317	15	1	the	the	DET
issue-2317	15	2	research	research	NOUN
issue-2317	15	3	examines	examine	VERB
issue-2317	15	4	the	the	DET
issue-2317	15	5	problems	problem	NOUN
issue-2317	15	6	of	of	ADP
issue-2317	15	7	accounting	account	VERB
issue-2317	15	8	for	for	ADP
issue-2317	15	9	innovation	innovation	NOUN
issue-2317	15	10	activities	activity	NOUN
issue-2317	15	11	of	of	ADP
issue-2317	15	12	enterprises	enterprise	NOUN
issue-2317	15	13	and	and	CCONJ
issue-2317	15	14	makes	make	VERB
issue-2317	15	15	proposals	proposal	NOUN
issue-2317	15	16	for	for	ADP
issue-2317	15	17	their	their	PRON
issue-2317	15	18	solution	solution	NOUN
issue-2317	15	19	.	.	PUNCT
issue-2317	16	1	the	the	DET
issue-2317	16	2	ukrainian	ukrainian	ADJ
issue-2317	16	3	legislation	legislation	NOUN
issue-2317	16	4	regulating	regulate	VERB
issue-2317	16	5	accounting	accounting	NOUN
issue-2317	16	6	lacks	lack	VERB
issue-2317	16	7	a	a	DET
issue-2317	16	8	coherent	coherent	ADJ
issue-2317	16	9	methodology	methodology	NOUN
issue-2317	16	10	for	for	ADP
issue-2317	16	11	accounting	account	VERB
issue-2317	16	12	for	for	ADP
issue-2317	16	13	innovation	innovation	NOUN
issue-2317	16	14	costs	cost	NOUN
issue-2317	16	15	.	.	PUNCT
issue-2317	17	1	in	in	ADP
issue-2317	17	2	order	order	NOUN
issue-2317	17	3	to	to	PART
issue-2317	17	4	provide	provide	VERB
issue-2317	17	5	the	the	DET
issue-2317	17	6	necessary	necessary	ADJ
issue-2317	17	7	analytical	analytical	ADJ
issue-2317	17	8	information	information	NOUN
issue-2317	17	9	on	on	ADP
issue-2317	17	10	the	the	DET
issue-2317	17	11	costs	cost	NOUN
issue-2317	17	12	of	of	ADP
issue-2317	17	13	innovation	innovation	NOUN
issue-2317	17	14	activity	activity	NOUN
issue-2317	17	15	,	,	PUNCT
issue-2317	17	16	it	it	PRON
issue-2317	17	17	is	be	AUX
issue-2317	17	18	recommended	recommend	VERB
issue-2317	17	19	to	to	PART
issue-2317	17	20	use	use	VERB
issue-2317	17	21	accounts	account	NOUN
issue-2317	17	22	of	of	ADP
issue-2317	17	23	the	the	DET
issue-2317	17	24	eighth	eighth	ADJ
issue-2317	17	25	class	class	NOUN
issue-2317	17	26	,	,	PUNCT
issue-2317	17	27	opening	open	VERB
issue-2317	17	28	sub	sub	NOUN
issue-2317	17	29	-	-	NOUN
issue-2317	17	30	accounts	account	NOUN
issue-2317	17	31	of	of	ADP
issue-2317	17	32	the	the	DET
issue-2317	17	33	third	third	ADJ
issue-2317	17	34	,	,	PUNCT
issue-2317	17	35	fourth	fourth	ADJ
issue-2317	17	36	and	and	CCONJ
issue-2317	17	37	higher	high	ADJ
issue-2317	17	38	order	order	NOUN
issue-2317	17	39	.	.	PUNCT
issue-2317	18	1	value	value	NOUN
issue-2317	18	2	/	/	SYM
issue-2317	18	3	originality	originality	NOUN
issue-2317	18	4	.	.	PUNCT
issue-2317	19	1	the	the	DET
issue-2317	19	2	sources	source	NOUN
issue-2317	19	3	of	of	ADP
issue-2317	19	4	financing	financing	NOUN
issue-2317	19	5	and	and	CCONJ
issue-2317	19	6	peculiarities	peculiarity	NOUN
issue-2317	19	7	of	of	ADP
issue-2317	19	8	accounting	account	VERB
issue-2317	19	9	for	for	ADP
issue-2317	19	10	innovation	innovation	NOUN
issue-2317	19	11	activities	activity	NOUN
issue-2317	19	12	of	of	ADP
issue-2317	19	13	enterprises	enterprise	NOUN
issue-2317	19	14	are	be	AUX
issue-2317	19	15	studied	study	VERB
issue-2317	19	16	,	,	PUNCT
issue-2317	19	17	the	the	DET
issue-2317	19	18	main	main	NOUN
issue-2317	19	19	of	of	ADP
issue-2317	19	20	which	which	PRON
issue-2317	19	21	are	be	AUX
issue-2317	19	22	the	the	DET
issue-2317	19	23	state	state	NOUN
issue-2317	19	24	resources	resource	NOUN
issue-2317	19	25	and	and	CCONJ
issue-2317	19	26	resources	resource	NOUN
issue-2317	19	27	of	of	ADP
issue-2317	19	28	enterprises	enterprise	NOUN
issue-2317	19	29	and	and	CCONJ
issue-2317	19	30	other	other	ADJ
issue-2317	19	31	business	business	NOUN
issue-2317	19	32	entities	entity	NOUN
issue-2317	19	33	.	.	PUNCT
issue-2317	20	1	among	among	ADP
issue-2317	20	2	the	the	DET
issue-2317	20	3	nontraditional	nontraditional	ADJ
issue-2317	20	4	sources	source	NOUN
issue-2317	20	5	of	of	ADP
issue-2317	20	6	financing	financing	NOUN
issue-2317	20	7	are	be	AUX
issue-2317	20	8	venture	venture	NOUN
issue-2317	20	9	capital	capital	NOUN
issue-2317	20	10	funds	fund	NOUN
issue-2317	20	11	,	,	PUNCT
issue-2317	20	12	business	business	NOUN
issue-2317	20	13	incubators	incubator	NOUN
issue-2317	20	14	,	,	PUNCT
issue-2317	20	15	business	business	NOUN
issue-2317	20	16	angels	angel	NOUN
issue-2317	20	17	and	and	CCONJ
issue-2317	20	18	crowdfunding	crowdfunding	NOUN
issue-2317	20	19	.	.	PUNCT
issue-2317	21	1	keywords	keyword	NOUN
issue-2317	21	2	:	:	PUNCT
issue-2317	21	3	innovation	innovation	NOUN
issue-2317	21	4	,	,	PUNCT
issue-2317	21	5	sustainable	sustainable	ADJ
issue-2317	21	6	development	development	NOUN
issue-2317	21	7	,	,	PUNCT
issue-2317	21	8	management	management	NOUN
issue-2317	21	9	,	,	PUNCT
issue-2317	21	10	enterprise	enterprise	NOUN
issue-2317	21	11	,	,	PUNCT
issue-2317	21	12	accounting	accounting	NOUN
issue-2317	21	13	aspect	aspect	NOUN
issue-2317	21	14	,	,	PUNCT
issue-2317	21	15	account	account	NOUN
issue-2317	21	16	.	.	PUNCT
issue-2317	22	1	jel	jel	PROPN
issue-2317	22	2	classification	classification	NOUN
issue-2317	22	3	:	:	PUNCT
issue-2317	22	4	о31	о31	PROPN
issue-2317	22	5	,	,	PUNCT
issue-2317	22	6	о18	о18	NOUN
issue-2317	22	7	,	,	PUNCT
issue-2317	22	8	l53	l53	NOUN
issue-2317	22	9	,	,	PUNCT
issue-2317	22	10	о12	о12	PROPN
issue-2317	22	11	,	,	PUNCT
issue-2317	22	12	м41	м41	NOUN
issue-2317	22	13	,	,	PUNCT
issue-2317	22	14	м49	м49	PRON
issue-2317	22	15	1	1	NUM
issue-2317	22	16	.	.	PUNCT
issue-2317	22	17	introduction	introduction	NOUN
issue-2317	22	18	in	in	ADP
issue-2317	22	19	today	today	NOUN
issue-2317	22	20	's	's	PART
issue-2317	22	21	world	world	NOUN
issue-2317	22	22	of	of	ADP
issue-2317	22	23	dynamic	dynamic	ADJ
issue-2317	22	24	change	change	NOUN
issue-2317	22	25	and	and	CCONJ
issue-2317	22	26	constant	constant	ADJ
issue-2317	22	27	competition	competition	NOUN
issue-2317	22	28	,	,	PUNCT
issue-2317	22	29	innovation	innovation	NOUN
issue-2317	22	30	is	be	AUX
issue-2317	22	31	becoming	become	VERB
issue-2317	22	32	an	an	DET
issue-2317	22	33	essential	essential	ADJ
issue-2317	22	34	element	element	NOUN
issue-2317	22	35	in	in	ADP
issue-2317	22	36	the	the	DET
issue-2317	22	37	sustainable	sustainable	ADJ
issue-2317	22	38	development	development	NOUN
issue-2317	22	39	of	of	ADP
issue-2317	22	40	companies	company	NOUN
issue-2317	22	41	and	and	CCONJ
issue-2317	22	42	regions	region	NOUN
issue-2317	22	43	.	.	PUNCT
issue-2317	23	1	an	an	DET
issue-2317	23	2	important	important	ADJ
issue-2317	23	3	factor	factor	NOUN
issue-2317	23	4	in	in	ADP
issue-2317	23	5	the	the	DET
issue-2317	23	6	success	success	NOUN
issue-2317	23	7	of	of	ADP
issue-2317	23	8	innovation	innovation	NOUN
issue-2317	23	9	processes	process	NOUN
issue-2317	23	10	is	be	AUX
issue-2317	23	11	the	the	DET
issue-2317	23	12	accounting	accounting	NOUN
issue-2317	23	13	aspect	aspect	NOUN
issue-2317	23	14	,	,	PUNCT
issue-2317	23	15	which	which	PRON
issue-2317	23	16	involves	involve	VERB
issue-2317	23	17	the	the	DET
issue-2317	23	18	systematisation	systematisation	NOUN
issue-2317	23	19	,	,	PUNCT
issue-2317	23	20	analysis	analysis	NOUN
issue-2317	23	21	and	and	CCONJ
issue-2317	23	22	documentation	documentation	NOUN
issue-2317	23	23	of	of	ADP
issue-2317	23	24	innovative	innovative	ADJ
issue-2317	23	25	changes	change	NOUN
issue-2317	23	26	.	.	PUNCT
issue-2317	24	1	modern	modern	ADJ
issue-2317	24	2	financial	financial	ADJ
issue-2317	24	3	statements	statement	NOUN
issue-2317	24	4	presented	present	VERB
issue-2317	24	5	by	by	ADP
issue-2317	24	6	companies	company	NOUN
issue-2317	24	7	face	face	VERB
issue-2317	24	8	difficulties	difficulty	NOUN
issue-2317	24	9	in	in	ADP
issue-2317	24	10	reflecting	reflect	VERB
issue-2317	24	11	information	information	NOUN
issue-2317	24	12	that	that	PRON
issue-2317	24	13	highlights	highlight	VERB
issue-2317	24	14	accounting	accounting	NOUN
issue-2317	24	15	aspects	aspect	NOUN
issue-2317	24	16	directly	directly	ADV
issue-2317	24	17	related	relate	VERB
issue-2317	24	18	to	to	ADP
issue-2317	24	19	innovation	innovation	NOUN
issue-2317	24	20	activities	activity	NOUN
issue-2317	24	21	.	.	PUNCT
issue-2317	25	1	in	in	ADP
issue-2317	25	2	addition	addition	NOUN
issue-2317	25	3	,	,	PUNCT
issue-2317	25	4	financial	financial	ADJ
issue-2317	25	5	reporting	reporting	NOUN
issue-2317	25	6	indicators	indicator	NOUN
issue-2317	25	7	related	relate	VERB
issue-2317	25	8	to	to	ADP
issue-2317	25	9	information	information	NOUN
issue-2317	25	10	on	on	ADP
issue-2317	25	11	invested	invest	VERB
issue-2317	25	12	transactions	transaction	NOUN
issue-2317	25	13	are	be	AUX
issue-2317	25	14	rather	rather	ADV
issue-2317	25	15	general	general	ADJ
issue-2317	25	16	and	and	CCONJ
issue-2317	25	17	insufficient	insufficient	ADJ
issue-2317	25	18	to	to	PART
issue-2317	25	19	draw	draw	VERB
issue-2317	25	20	accurate	accurate	ADJ
issue-2317	25	21	and	and	CCONJ
issue-2317	25	22	reasonable	reasonable	ADJ
issue-2317	25	23	conclusions	conclusion	NOUN
issue-2317	25	24	about	about	ADP
issue-2317	25	25	innovation	innovation	NOUN
issue-2317	25	26	financing	financing	NOUN
issue-2317	25	27	transactions	transaction	NOUN
issue-2317	25	28	and	and	CCONJ
issue-2317	25	29	the	the	DET
issue-2317	25	30	risks	risk	NOUN
issue-2317	25	31	associated	associate	VERB
issue-2317	25	32	with	with	ADP
issue-2317	25	33	such	such	ADJ
issue-2317	25	34	financing	financing	NOUN
issue-2317	25	35	.	.	PUNCT
issue-2317	26	1	this	this	PRON
issue-2317	26	2	also	also	ADV
issue-2317	26	3	makes	make	VERB
issue-2317	26	4	it	it	PRON
issue-2317	26	5	difficult	difficult	ADJ
issue-2317	26	6	to	to	PART
issue-2317	26	7	carry	carry	VERB
issue-2317	26	8	out	out	ADP
issue-2317	26	9	an	an	DET
issue-2317	26	10	effective	effective	ADJ
issue-2317	26	11	analysis	analysis	NOUN
issue-2317	26	12	of	of	ADP
issue-2317	26	13	a	a	DET
issue-2317	26	14	company	company	NOUN
issue-2317	26	15	's	's	PART
issue-2317	26	16	financial	financial	ADJ
issue-2317	26	17	position	position	NOUN
issue-2317	26	18	.	.	PUNCT
issue-2317	27	1	the	the	DET
issue-2317	27	2	study	study	NOUN
issue-2317	27	3	of	of	ADP
issue-2317	27	4	this	this	DET
issue-2317	27	5	topic	topic	NOUN
issue-2317	27	6	becomes	become	VERB
issue-2317	27	7	relevant	relevant	ADJ
issue-2317	27	8	due	due	ADP
issue-2317	27	9	to	to	ADP
issue-2317	27	10	the	the	DET
issue-2317	27	11	need	need	NOUN
issue-2317	27	12	to	to	PART
issue-2317	27	13	identify	identify	VERB
issue-2317	27	14	and	and	CCONJ
issue-2317	27	15	solve	solve	VERB
issue-2317	27	16	problems	problem	NOUN
issue-2317	27	17	related	relate	VERB
issue-2317	27	18	to	to	ADP
issue-2317	27	19	ensuring	ensure	VERB
issue-2317	27	20	the	the	DET
issue-2317	27	21	economic	economic	ADJ
issue-2317	27	22	sustainability	sustainability	NOUN
issue-2317	27	23	of	of	ADP
issue-2317	27	24	enterprises	enterprise	NOUN
issue-2317	27	25	in	in	ADP
issue-2317	27	26	the	the	DET
issue-2317	27	27	region	region	NOUN
issue-2317	27	28	.	.	PUNCT
issue-2317	28	1	it	it	PRON
issue-2317	28	2	combines	combine	VERB
issue-2317	28	3	two	two	NUM
issue-2317	28	4	strategically	strategically	ADV
issue-2317	28	5	important	important	ADJ
issue-2317	28	6	areas	area	NOUN
issue-2317	28	7	–	–	PUNCT
issue-2317	28	8	innovative	innovative	ADJ
issue-2317	28	9	development	development	NOUN
issue-2317	28	10	of	of	ADP
issue-2317	28	11	enterprises	enterprise	NOUN
issue-2317	28	12	and	and	CCONJ
issue-2317	28	13	modern	modern	ADJ
issue-2317	28	14	approaches	approach	NOUN
issue-2317	28	15	to	to	ADP
issue-2317	28	16	accounting	accounting	NOUN
issue-2317	28	17	and	and	CCONJ
issue-2317	28	18	financial	financial	ADJ
issue-2317	28	19	management	management	NOUN
issue-2317	28	20	)	)	PUNCT
issue-2317	28	21	.	.	PUNCT
issue-2317	29	1	baltic	baltic	PROPN
issue-2317	29	2	journal	journal	PROPN
issue-2317	29	3	of	of	ADP
issue-2317	29	4	economic	economic	ADJ
issue-2317	29	5	studies	study	NOUN
issue-2317	29	6	106	106	NUM
issue-2317	29	7	vol	vol	NOUN
issue-2317	29	8	.	.	PUNCT
issue-2317	30	1	10	10	NUM
issue-2317	30	2	no	no	NOUN
issue-2317	30	3	.	.	NOUN
issue-2317	30	4	1	1	NUM
issue-2317	30	5	,	,	PUNCT
issue-2317	30	6	2024	2024	NUM
issue-2317	30	7	foreign	foreign	ADJ
issue-2317	30	8	and	and	CCONJ
issue-2317	30	9	domestic	domestic	ADJ
issue-2317	30	10	scientists	scientist	NOUN
issue-2317	30	11	have	have	AUX
issue-2317	30	12	made	make	VERB
issue-2317	30	13	an	an	DET
issue-2317	30	14	important	important	ADJ
issue-2317	30	15	contribution	contribution	NOUN
issue-2317	30	16	to	to	ADP
issue-2317	30	17	the	the	DET
issue-2317	30	18	study	study	NOUN
issue-2317	30	19	of	of	ADP
issue-2317	30	20	aspects	aspect	NOUN
issue-2317	30	21	of	of	ADP
issue-2317	30	22	accounting	account	VERB
issue-2317	30	23	for	for	ADP
issue-2317	30	24	innovation	innovation	NOUN
issue-2317	30	25	activities	activity	NOUN
issue-2317	30	26	of	of	ADP
issue-2317	30	27	enterprises	enterprise	NOUN
issue-2317	30	28	in	in	ADP
issue-2317	30	29	ukraine	ukraine	NOUN
issue-2317	30	30	,	,	PUNCT
issue-2317	30	31	in	in	ADP
issue-2317	30	32	particular	particular	ADJ
issue-2317	30	33	,	,	PUNCT
issue-2317	30	34	their	their	PRON
issue-2317	30	35	functioning	functioning	NOUN
issue-2317	30	36	.	.	PUNCT
issue-2317	31	1	when	when	SCONJ
issue-2317	31	2	analysing	analyse	VERB
issue-2317	31	3	the	the	DET
issue-2317	31	4	necessary	necessary	ADJ
issue-2317	31	5	sources	source	NOUN
issue-2317	31	6	,	,	PUNCT
issue-2317	31	7	it	it	PRON
issue-2317	31	8	becomes	become	VERB
issue-2317	31	9	clear	clear	ADJ
issue-2317	31	10	that	that	SCONJ
issue-2317	31	11	,	,	PUNCT
issue-2317	31	12	despite	despite	SCONJ
issue-2317	31	13	the	the	DET
issue-2317	31	14	large	large	ADJ
issue-2317	31	15	number	number	NOUN
issue-2317	31	16	of	of	ADP
issue-2317	31	17	scientific	scientific	ADJ
issue-2317	31	18	works	work	NOUN
issue-2317	31	19	,	,	PUNCT
issue-2317	31	20	many	many	ADJ
issue-2317	31	21	problems	problem	NOUN
issue-2317	31	22	related	relate	VERB
issue-2317	31	23	to	to	ADP
issue-2317	31	24	accounting	account	VERB
issue-2317	31	25	for	for	ADP
issue-2317	31	26	innovation	innovation	NOUN
issue-2317	31	27	are	be	AUX
issue-2317	31	28	still	still	ADV
issue-2317	31	29	the	the	DET
issue-2317	31	30	subject	subject	NOUN
issue-2317	31	31	of	of	ADP
issue-2317	31	32	active	active	ADJ
issue-2317	31	33	discussion	discussion	NOUN
issue-2317	31	34	,	,	PUNCT
issue-2317	31	35	are	be	AUX
issue-2317	31	36	not	not	PART
issue-2317	31	37	sufficiently	sufficiently	ADV
issue-2317	31	38	considered	consider	VERB
issue-2317	31	39	and	and	CCONJ
issue-2317	31	40	require	require	VERB
issue-2317	31	41	additional	additional	ADJ
issue-2317	31	42	research	research	NOUN
issue-2317	31	43	.	.	PUNCT
issue-2317	32	1	2	2	X
issue-2317	32	2	.	.	X
issue-2317	32	3	clarification	clarification	NOUN
issue-2317	32	4	of	of	ADP
issue-2317	32	5	the	the	DET
issue-2317	32	6	conceptual	conceptual	ADJ
issue-2317	32	7	apparatus	apparatus	NOUN
issue-2317	32	8	of	of	ADP
issue-2317	32	9	innovation	innovation	NOUN
issue-2317	32	10	activities	activity	NOUN
issue-2317	32	11	of	of	ADP
issue-2317	32	12	enterprises	enterprise	NOUN
issue-2317	32	13	innovation	innovation	NOUN
issue-2317	32	14	is	be	AUX
issue-2317	32	15	an	an	DET
issue-2317	32	16	area	area	NOUN
issue-2317	32	17	of	of	ADP
issue-2317	32	18	economic	economic	ADJ
issue-2317	32	19	activity	activity	NOUN
issue-2317	32	20	that	that	PRON
issue-2317	32	21	has	have	AUX
issue-2317	32	22	become	become	VERB
issue-2317	32	23	particularly	particularly	ADV
issue-2317	32	24	vulnerable	vulnerable	ADJ
issue-2317	32	25	to	to	ADP
issue-2317	32	26	the	the	DET
issue-2317	32	27	crisis	crisis	NOUN
issue-2317	32	28	.	.	PUNCT
issue-2317	33	1	today	today	NOUN
issue-2317	33	2	's	's	PART
issue-2317	33	3	market	market	NOUN
issue-2317	33	4	is	be	AUX
issue-2317	33	5	characterised	characterise	VERB
issue-2317	33	6	by	by	ADP
issue-2317	33	7	a	a	DET
issue-2317	33	8	situation	situation	NOUN
issue-2317	33	9	in	in	ADP
issue-2317	33	10	which	which	PRON
issue-2317	33	11	innovation	innovation	NOUN
issue-2317	33	12	,	,	PUNCT
issue-2317	33	13	which	which	PRON
issue-2317	33	14	used	use	VERB
issue-2317	33	15	to	to	PART
issue-2317	33	16	be	be	AUX
issue-2317	33	17	funded	fund	VERB
issue-2317	33	18	from	from	ADP
issue-2317	33	19	centralised	centralised	ADJ
issue-2317	33	20	sources	source	NOUN
issue-2317	33	21	,	,	PUNCT
issue-2317	33	22	has	have	AUX
issue-2317	33	23	suffered	suffer	VERB
issue-2317	33	24	a	a	DET
issue-2317	33	25	significant	significant	ADJ
issue-2317	33	26	decline	decline	NOUN
issue-2317	33	27	,	,	PUNCT
issue-2317	33	28	while	while	SCONJ
issue-2317	33	29	investment	investment	NOUN
issue-2317	33	30	with	with	ADP
issue-2317	33	31	an	an	DET
issue-2317	33	32	internal	internal	ADJ
issue-2317	33	33	structure	structure	NOUN
issue-2317	33	34	has	have	AUX
issue-2317	33	35	lost	lose	VERB
issue-2317	33	36	its	its	PRON
issue-2317	33	37	organisation	organisation	NOUN
issue-2317	33	38	and	and	CCONJ
issue-2317	33	39	become	become	VERB
issue-2317	33	40	unregulated	unregulated	ADJ
issue-2317	33	41	,	,	PUNCT
issue-2317	33	42	focusing	focus	VERB
issue-2317	33	43	only	only	ADV
issue-2317	33	44	on	on	ADP
issue-2317	33	45	achieving	achieve	VERB
issue-2317	33	46	the	the	DET
issue-2317	33	47	short	short	ADJ
issue-2317	33	48	-	-	PUNCT
issue-2317	33	49	term	term	NOUN
issue-2317	33	50	objectives	objective	NOUN
issue-2317	33	51	of	of	ADP
issue-2317	33	52	investors	investor	NOUN
issue-2317	33	53	.	.	PUNCT
issue-2317	34	1	the	the	DET
issue-2317	34	2	way	way	NOUN
issue-2317	34	3	out	out	ADP
issue-2317	34	4	of	of	ADP
issue-2317	34	5	this	this	DET
issue-2317	34	6	situation	situation	NOUN
issue-2317	34	7	is	be	AUX
issue-2317	34	8	to	to	PART
issue-2317	34	9	overcome	overcome	VERB
issue-2317	34	10	the	the	DET
issue-2317	34	11	economic	economic	ADJ
issue-2317	34	12	crisis	crisis	NOUN
issue-2317	34	13	through	through	ADP
issue-2317	34	14	an	an	DET
issue-2317	34	15	innovation	innovation	NOUN
issue-2317	34	16	and	and	CCONJ
issue-2317	34	17	investment	investment	NOUN
issue-2317	34	18	boom	boom	NOUN
issue-2317	34	19	,	,	PUNCT
issue-2317	34	20	which	which	PRON
issue-2317	34	21	involves	involve	VERB
issue-2317	34	22	the	the	DET
issue-2317	34	23	renewal	renewal	NOUN
issue-2317	34	24	of	of	ADP
issue-2317	34	25	fixed	fix	VERB
issue-2317	34	26	capital	capital	NOUN
issue-2317	34	27	on	on	ADP
issue-2317	34	28	a	a	DET
issue-2317	34	29	new	new	ADJ
issue-2317	34	30	,	,	PUNCT
issue-2317	34	31	competitive	competitive	ADJ
issue-2317	34	32	basis	basis	NOUN
issue-2317	34	33	.	.	PUNCT
issue-2317	35	1	it	it	PRON
issue-2317	35	2	should	should	AUX
issue-2317	35	3	be	be	AUX
issue-2317	35	4	noted	note	VERB
issue-2317	35	5	that	that	SCONJ
issue-2317	35	6	in	in	ADP
issue-2317	35	7	some	some	DET
issue-2317	35	8	cases	case	NOUN
issue-2317	35	9	,	,	PUNCT
issue-2317	35	10	authors	author	NOUN
issue-2317	35	11	of	of	ADP
issue-2317	35	12	modern	modern	ADJ
issue-2317	35	13	ukrainian	ukrainian	ADJ
issue-2317	35	14	publications	publication	NOUN
issue-2317	35	15	on	on	ADP
issue-2317	35	16	innovation	innovation	NOUN
issue-2317	35	17	point	point	VERB
issue-2317	35	18	out	out	ADP
issue-2317	35	19	that	that	SCONJ
issue-2317	35	20	the	the	DET
issue-2317	35	21	emergence	emergence	NOUN
issue-2317	35	22	of	of	ADP
issue-2317	35	23	new	new	ADJ
issue-2317	35	24	terms	term	NOUN
issue-2317	35	25	can	can	AUX
issue-2317	35	26	often	often	ADV
issue-2317	35	27	be	be	AUX
issue-2317	35	28	due	due	ADJ
issue-2317	35	29	to	to	ADP
issue-2317	35	30	the	the	DET
issue-2317	35	31	subjectivity	subjectivity	NOUN
issue-2317	35	32	of	of	ADP
issue-2317	35	33	translators	translator	NOUN
issue-2317	35	34	.	.	PUNCT
issue-2317	36	1	for	for	ADP
issue-2317	36	2	example	example	NOUN
issue-2317	36	3	,	,	PUNCT
issue-2317	36	4	in	in	ADP
issue-2317	36	5	their	their	PRON
issue-2317	36	6	monograph	monograph	NOUN
issue-2317	36	7	"	"	PUNCT
issue-2317	36	8	technology	technology	NOUN
issue-2317	36	9	transfer	transfer	NOUN
issue-2317	36	10	as	as	ADP
issue-2317	36	11	a	a	DET
issue-2317	36	12	tool	tool	NOUN
issue-2317	36	13	for	for	ADP
issue-2317	36	14	implementing	implement	VERB
issue-2317	36	15	innovative	innovative	ADJ
issue-2317	36	16	activities	activity	NOUN
issue-2317	36	17	"	"	PUNCT
issue-2317	36	18	,	,	PUNCT
issue-2317	36	19	o.	o.	PROPN
issue-2317	36	20	androsova	androsova	PROPN
issue-2317	36	21	and	and	CCONJ
issue-2317	36	22	a.	a.	PROPN
issue-2317	36	23	cherep	cherep	PROPN
issue-2317	36	24	argue	argue	VERB
issue-2317	36	25	that	that	SCONJ
issue-2317	36	26	"	"	PUNCT
issue-2317	36	27	the	the	DET
issue-2317	36	28	words	word	NOUN
issue-2317	36	29	'	'	PUNCT
issue-2317	36	30	novelty	novelty	NOUN
issue-2317	36	31	'	'	PUNCT
issue-2317	36	32	and	and	CCONJ
issue-2317	36	33	'	'	PUNCT
issue-2317	36	34	innovation	innovation	NOUN
issue-2317	36	35	'	'	PUNCT
issue-2317	36	36	are	be	AUX
issue-2317	36	37	identical	identical	ADJ
issue-2317	36	38	in	in	ADP
issue-2317	36	39	meaning	meaning	NOUN
issue-2317	36	40	,	,	PUNCT
issue-2317	36	41	a	a	DET
issue-2317	36	42	variant	variant	NOUN
issue-2317	36	43	of	of	ADP
issue-2317	36	44	the	the	DET
issue-2317	36	45	english	english	ADJ
issue-2317	36	46	word	word	NOUN
issue-2317	36	47	'	'	PUNCT
issue-2317	36	48	innovation	innovation	NOUN
issue-2317	36	49	'	'	PUNCT
issue-2317	36	50	is	be	AUX
issue-2317	36	51	a	a	DET
issue-2317	36	52	complex	complex	ADJ
issue-2317	36	53	process	process	NOUN
issue-2317	36	54	of	of	ADP
issue-2317	36	55	creating	create	VERB
issue-2317	36	56	,	,	PUNCT
issue-2317	36	57	disseminating	disseminate	VERB
issue-2317	36	58	and	and	CCONJ
issue-2317	36	59	using	use	VERB
issue-2317	36	60	an	an	DET
issue-2317	36	61	innovation	innovation	NOUN
issue-2317	36	62	that	that	PRON
issue-2317	36	63	is	be	AUX
issue-2317	36	64	constantly	constantly	ADV
issue-2317	36	65	evolving	evolve	VERB
issue-2317	36	66	and	and	CCONJ
issue-2317	36	67	contributes	contribute	VERB
issue-2317	36	68	to	to	ADP
issue-2317	36	69	the	the	DET
issue-2317	36	70	development	development	NOUN
issue-2317	36	71	and	and	CCONJ
issue-2317	36	72	improvement	improvement	NOUN
issue-2317	36	73	of	of	ADP
issue-2317	36	74	firms	firm	NOUN
issue-2317	36	75	'	'	PART
issue-2317	36	76	activities	activity	NOUN
issue-2317	36	77	"	"	PUNCT
issue-2317	36	78	(	(	PUNCT
issue-2317	36	79	androsova	androsova	NOUN
issue-2317	36	80	,	,	PUNCT
issue-2317	36	81	cherep	cherep	PROPN
issue-2317	36	82	,	,	PUNCT
issue-2317	36	83	2007	2007	NUM
issue-2317	36	84	)	)	PUNCT
issue-2317	36	85	.	.	PUNCT
issue-2317	37	1	it	it	PRON
issue-2317	37	2	is	be	AUX
issue-2317	37	3	worth	worth	ADJ
issue-2317	37	4	noting	note	VERB
issue-2317	37	5	that	that	SCONJ
issue-2317	37	6	innovation	innovation	NOUN
issue-2317	37	7	is	be	AUX
issue-2317	37	8	defined	define	VERB
issue-2317	37	9	as	as	ADP
issue-2317	37	10	the	the	DET
issue-2317	37	11	introduction	introduction	NOUN
issue-2317	37	12	of	of	ADP
issue-2317	37	13	something	something	PRON
issue-2317	37	14	new	new	ADJ
issue-2317	37	15	into	into	ADP
issue-2317	37	16	business	business	NOUN
issue-2317	37	17	practice	practice	NOUN
issue-2317	37	18	.	.	PUNCT
issue-2317	38	1	in	in	ADP
issue-2317	38	2	other	other	ADJ
issue-2317	38	3	words	word	NOUN
issue-2317	38	4	,	,	PUNCT
issue-2317	38	5	from	from	ADP
issue-2317	38	6	the	the	DET
issue-2317	38	7	moment	moment	NOUN
issue-2317	38	8	an	an	DET
issue-2317	38	9	innovation	innovation	NOUN
issue-2317	38	10	is	be	AUX
issue-2317	38	11	adopted	adopt	VERB
issue-2317	38	12	for	for	ADP
issue-2317	38	13	dissemination	dissemination	NOUN
issue-2317	38	14	,	,	PUNCT
issue-2317	38	15	it	it	PRON
issue-2317	38	16	acquires	acquire	VERB
issue-2317	38	17	a	a	DET
issue-2317	38	18	new	new	ADJ
issue-2317	38	19	character	character	NOUN
issue-2317	38	20	and	and	CCONJ
issue-2317	38	21	becomes	become	VERB
issue-2317	38	22	an	an	DET
issue-2317	38	23	innovation	innovation	NOUN
issue-2317	38	24	.	.	PUNCT
issue-2317	39	1	thus	thus	ADV
issue-2317	39	2	,	,	PUNCT
issue-2317	39	3	innovation	innovation	NOUN
issue-2317	39	4	"	"	PUNCT
issue-2317	39	5	...	...	PUNCT
issue-2317	39	6	is	be	AUX
issue-2317	39	7	not	not	PART
issue-2317	39	8	just	just	ADV
issue-2317	39	9	a	a	DET
issue-2317	39	10	concept	concept	NOUN
issue-2317	39	11	that	that	PRON
issue-2317	39	12	means	mean	VERB
issue-2317	39	13	any	any	DET
issue-2317	39	14	innovation	innovation	NOUN
issue-2317	39	15	,	,	PUNCT
issue-2317	39	16	but	but	CCONJ
issue-2317	39	17	a	a	DET
issue-2317	39	18	new	new	ADJ
issue-2317	39	19	function	function	NOUN
issue-2317	39	20	of	of	ADP
issue-2317	39	21	production	production	NOUN
issue-2317	39	22	.	.	PUNCT
issue-2317	40	1	it	it	PRON
issue-2317	40	2	is	be	AUX
issue-2317	40	3	a	a	DET
issue-2317	40	4	historically	historically	ADV
issue-2317	40	5	significant	significant	ADJ
issue-2317	40	6	and	and	CCONJ
issue-2317	40	7	necessary	necessary	ADJ
issue-2317	40	8	change	change	NOUN
issue-2317	40	9	in	in	ADP
issue-2317	40	10	the	the	DET
issue-2317	40	11	technology	technology	NOUN
issue-2317	40	12	of	of	ADP
issue-2317	40	13	production	production	NOUN
issue-2317	40	14	.	.	PUNCT
issue-2317	41	1	an	an	DET
issue-2317	41	2	innovation	innovation	NOUN
issue-2317	41	3	is	be	AUX
issue-2317	41	4	a	a	DET
issue-2317	41	5	leap	leap	NOUN
issue-2317	41	6	from	from	ADP
issue-2317	41	7	the	the	DET
issue-2317	41	8	old	old	ADJ
issue-2317	41	9	production	production	NOUN
issue-2317	41	10	function	function	NOUN
issue-2317	41	11	to	to	ADP
issue-2317	41	12	the	the	DET
issue-2317	41	13	new	new	ADJ
issue-2317	41	14	one	one	NOUN
issue-2317	41	15	,	,	PUNCT
issue-2317	41	16	but	but	CCONJ
issue-2317	41	17	not	not	PART
issue-2317	41	18	every	every	DET
issue-2317	41	19	new	new	ADJ
issue-2317	41	20	production	production	NOUN
issue-2317	41	21	is	be	AUX
issue-2317	41	22	an	an	DET
issue-2317	41	23	innovation	innovation	NOUN
issue-2317	41	24	.	.	PUNCT
issue-2317	41	25	"	"	PUNCT
issue-2317	42	1	(	(	PUNCT
issue-2317	42	2	bazhal	bazhal	NOUN
issue-2317	42	3	,	,	PUNCT
issue-2317	42	4	1996	1996	NUM
issue-2317	42	5	)	)	PUNCT
issue-2317	43	1	pursuant	pursuant	ADP
issue-2317	43	2	to	to	ADP
issue-2317	43	3	paragraphs	paragraph	NOUN
issue-2317	43	4	2	2	NUM
issue-2317	43	5	and	and	CCONJ
issue-2317	43	6	3	3	NUM
issue-2317	43	7	of	of	ADP
issue-2317	43	8	article	article	NOUN
issue-2317	43	9	327	327	NUM
issue-2317	43	10	of	of	ADP
issue-2317	43	11	the	the	DET
issue-2317	43	12	commercial	commercial	ADJ
issue-2317	43	13	code	code	NOUN
issue-2317	43	14	of	of	ADP
issue-2317	43	15	ukraine	ukraine	NOUN
issue-2317	43	16	,	,	PUNCT
issue-2317	43	17	types	type	NOUN
issue-2317	43	18	of	of	ADP
issue-2317	43	19	innovation	innovation	NOUN
issue-2317	43	20	activity	activity	NOUN
issue-2317	43	21	are	be	AUX
issue-2317	43	22	defined	define	VERB
issue-2317	43	23	through	through	ADP
issue-2317	43	24	its	its	PRON
issue-2317	43	25	areas	area	NOUN
issue-2317	43	26	and	and	CCONJ
issue-2317	43	27	classified	classify	VERB
issue-2317	43	28	by	by	ADP
issue-2317	43	29	the	the	DET
issue-2317	43	30	following	follow	VERB
issue-2317	43	31	components	component	NOUN
issue-2317	43	32	:	:	PUNCT
issue-2317	43	33	–	–	PUNCT
issue-2317	43	34	conducting	conduct	VERB
issue-2317	43	35	scientific	scientific	ADJ
issue-2317	43	36	research	research	NOUN
issue-2317	43	37	and	and	CCONJ
issue-2317	43	38	development	development	NOUN
issue-2317	43	39	aimed	aim	VERB
issue-2317	43	40	at	at	ADP
issue-2317	43	41	creating	create	VERB
issue-2317	43	42	intellectual	intellectual	ADJ
issue-2317	43	43	property	property	NOUN
issue-2317	43	44	objects	object	NOUN
issue-2317	43	45	and	and	CCONJ
issue-2317	43	46	scientific	scientific	ADJ
issue-2317	43	47	and	and	CCONJ
issue-2317	43	48	technical	technical	ADJ
issue-2317	43	49	products	product	NOUN
issue-2317	43	50	;	;	PUNCT
issue-2317	43	51	–	–	PUNCT
issue-2317	43	52	development	development	NOUN
issue-2317	43	53	,	,	PUNCT
issue-2317	43	54	introduction	introduction	NOUN
issue-2317	43	55	,	,	PUNCT
issue-2317	43	56	production	production	NOUN
issue-2317	43	57	and	and	CCONJ
issue-2317	43	58	distribution	distribution	NOUN
issue-2317	43	59	of	of	ADP
issue-2317	43	60	fundamentally	fundamentally	ADV
issue-2317	43	61	new	new	ADJ
issue-2317	43	62	types	type	NOUN
issue-2317	43	63	of	of	ADP
issue-2317	43	64	equipment	equipment	NOUN
issue-2317	43	65	and	and	CCONJ
issue-2317	43	66	technologies	technology	NOUN
issue-2317	43	67	;	;	PUNCT
issue-2317	43	68	–	–	PUNCT
issue-2317	43	69	development	development	NOUN
issue-2317	43	70	and	and	CCONJ
issue-2317	43	71	implementation	implementation	NOUN
issue-2317	43	72	of	of	ADP
issue-2317	43	73	new	new	ADJ
issue-2317	43	74	resourcesaving	resourcesaving	NOUN
issue-2317	43	75	technologies	technology	NOUN
issue-2317	43	76	aimed	aim	VERB
issue-2317	43	77	at	at	ADP
issue-2317	43	78	improving	improve	VERB
issue-2317	43	79	the	the	DET
issue-2317	43	80	social	social	ADJ
issue-2317	43	81	and	and	CCONJ
issue-2317	43	82	environmental	environmental	ADJ
issue-2317	43	83	situation	situation	NOUN
issue-2317	43	84	;	;	PUNCT
issue-2317	43	85	–	–	PUNCT
issue-2317	43	86	technical	technical	ADJ
issue-2317	43	87	re	re	NOUN
issue-2317	43	88	-	-	NOUN
issue-2317	43	89	equipment	equipment	NOUN
issue-2317	43	90	,	,	PUNCT
issue-2317	43	91	reconstruction	reconstruction	NOUN
issue-2317	43	92	,	,	PUNCT
issue-2317	43	93	expansion	expansion	NOUN
issue-2317	43	94	,	,	PUNCT
issue-2317	43	95	construction	construction	NOUN
issue-2317	43	96	of	of	ADP
issue-2317	43	97	new	new	ADJ
issue-2317	43	98	enterprises	enterprise	NOUN
issue-2317	43	99	carried	carry	VERB
issue-2317	43	100	out	out	ADP
issue-2317	43	101	for	for	ADP
issue-2317	43	102	the	the	DET
issue-2317	43	103	first	first	ADJ
issue-2317	43	104	time	time	NOUN
issue-2317	43	105	as	as	ADP
issue-2317	43	106	industrial	industrial	ADJ
issue-2317	43	107	development	development	NOUN
issue-2317	43	108	of	of	ADP
issue-2317	43	109	new	new	ADJ
issue-2317	43	110	products	product	NOUN
issue-2317	43	111	or	or	CCONJ
issue-2317	43	112	introduction	introduction	NOUN
issue-2317	43	113	of	of	ADP
issue-2317	43	114	new	new	ADJ
issue-2317	43	115	technologies	technology	NOUN
issue-2317	43	116	;	;	PUNCT
issue-2317	43	117	–	–	PUNCT
issue-2317	43	118	investments	investment	NOUN
issue-2317	43	119	in	in	ADP
issue-2317	43	120	the	the	DET
issue-2317	43	121	reproduction	reproduction	NOUN
issue-2317	43	122	of	of	ADP
issue-2317	43	123	fixed	fix	VERB
issue-2317	43	124	assets	asset	NOUN
issue-2317	43	125	and	and	CCONJ
issue-2317	43	126	increase	increase	VERB
issue-2317	43	127	in	in	ADP
issue-2317	43	128	inventories	inventory	NOUN
issue-2317	43	129	are	be	AUX
issue-2317	43	130	treated	treat	VERB
issue-2317	43	131	as	as	ADP
issue-2317	43	132	capital	capital	NOUN
issue-2317	43	133	investments	investment	NOUN
issue-2317	43	134	.	.	PUNCT
issue-2317	44	1	it	it	PRON
issue-2317	44	2	can	can	AUX
issue-2317	44	3	be	be	AUX
issue-2317	44	4	said	say	VERB
issue-2317	44	5	that	that	SCONJ
issue-2317	44	6	innovation	innovation	NOUN
issue-2317	44	7	activity	activity	NOUN
issue-2317	44	8	is	be	AUX
issue-2317	44	9	the	the	DET
issue-2317	44	10	activity	activity	NOUN
issue-2317	44	11	carried	carry	VERB
issue-2317	44	12	out	out	ADP
issue-2317	44	13	by	by	ADP
issue-2317	44	14	people	people	NOUN
issue-2317	44	15	to	to	PART
issue-2317	44	16	create	create	VERB
issue-2317	44	17	or	or	CCONJ
issue-2317	44	18	implement	implement	VERB
issue-2317	44	19	innovations	innovation	NOUN
issue-2317	44	20	at	at	ADP
issue-2317	44	21	a	a	DET
issue-2317	44	22	certain	certain	ADJ
issue-2317	44	23	stage	stage	NOUN
issue-2317	44	24	of	of	ADP
issue-2317	44	25	the	the	DET
issue-2317	44	26	innovation	innovation	NOUN
issue-2317	44	27	process	process	NOUN
issue-2317	44	28	.	.	PUNCT
issue-2317	45	1	the	the	DET
issue-2317	45	2	innovation	innovation	NOUN
issue-2317	45	3	process	process	NOUN
issue-2317	45	4	is	be	AUX
issue-2317	45	5	broader	broad	ADJ
issue-2317	45	6	than	than	ADP
issue-2317	45	7	the	the	DET
issue-2317	45	8	concept	concept	NOUN
issue-2317	45	9	of	of	ADP
issue-2317	45	10	innovation	innovation	NOUN
issue-2317	45	11	activity	activity	NOUN
issue-2317	45	12	,	,	PUNCT
issue-2317	45	13	as	as	SCONJ
issue-2317	45	14	it	it	PRON
issue-2317	45	15	covers	cover	VERB
issue-2317	45	16	all	all	DET
issue-2317	45	17	stages	stage	NOUN
issue-2317	45	18	of	of	ADP
issue-2317	45	19	creating	create	VERB
issue-2317	45	20	an	an	DET
issue-2317	45	21	innovative	innovative	ADJ
issue-2317	45	22	product	product	NOUN
issue-2317	45	23	:	:	PUNCT
issue-2317	45	24	from	from	ADP
issue-2317	45	25	an	an	DET
issue-2317	45	26	idea	idea	NOUN
issue-2317	45	27	to	to	ADP
issue-2317	45	28	a	a	DET
issue-2317	45	29	specific	specific	ADJ
issue-2317	45	30	product	product	NOUN
issue-2317	45	31	,	,	PUNCT
issue-2317	45	32	technology	technology	NOUN
issue-2317	45	33	or	or	CCONJ
issue-2317	45	34	service	service	NOUN
issue-2317	45	35	used	use	VERB
issue-2317	45	36	in	in	ADP
issue-2317	45	37	business	business	NOUN
issue-2317	45	38	activities	activity	NOUN
issue-2317	45	39	.	.	PUNCT
issue-2317	46	1	it	it	PRON
issue-2317	46	2	also	also	ADV
issue-2317	46	3	covers	cover	VERB
issue-2317	46	4	all	all	DET
issue-2317	46	5	stages	stage	NOUN
issue-2317	46	6	of	of	ADP
issue-2317	46	7	the	the	DET
issue-2317	46	8	innovation	innovation	NOUN
issue-2317	46	9	life	life	NOUN
issue-2317	46	10	cycle	cycle	NOUN
issue-2317	46	11	,	,	PUNCT
issue-2317	46	12	including	include	VERB
issue-2317	46	13	its	its	PRON
issue-2317	46	14	diffusion	diffusion	NOUN
issue-2317	46	15	into	into	ADP
issue-2317	46	16	new	new	ADJ
issue-2317	46	17	environments	environment	NOUN
issue-2317	46	18	or	or	CCONJ
issue-2317	46	19	areas	area	NOUN
issue-2317	46	20	of	of	ADP
issue-2317	46	21	application	application	NOUN
issue-2317	46	22	.	.	PUNCT
issue-2317	47	1	in	in	ADP
issue-2317	47	2	general	general	ADJ
issue-2317	47	3	,	,	PUNCT
issue-2317	47	4	the	the	DET
issue-2317	47	5	innovation	innovation	NOUN
issue-2317	47	6	process	process	NOUN
issue-2317	47	7	involves	involve	VERB
issue-2317	47	8	the	the	DET
issue-2317	47	9	commercialisation	commercialisation	NOUN
issue-2317	47	10	of	of	ADP
issue-2317	47	11	inventions	invention	NOUN
issue-2317	47	12	,	,	PUNCT
issue-2317	47	13	new	new	ADJ
issue-2317	47	14	technologies	technology	NOUN
issue-2317	47	15	,	,	PUNCT
issue-2317	47	16	products	product	NOUN
issue-2317	47	17	and	and	CCONJ
issue-2317	47	18	services	service	NOUN
issue-2317	47	19	,	,	PUNCT
issue-2317	47	20	organisational	organisational	ADJ
issue-2317	47	21	,	,	PUNCT
issue-2317	47	22	technical	technical	ADJ
issue-2317	47	23	,	,	PUNCT
issue-2317	47	24	economic	economic	ADJ
issue-2317	47	25	,	,	PUNCT
issue-2317	47	26	social	social	ADJ
issue-2317	47	27	or	or	CCONJ
issue-2317	47	28	other	other	ADJ
issue-2317	47	29	solutions	solution	NOUN
issue-2317	47	30	,	,	PUNCT
issue-2317	47	31	as	as	ADV
issue-2317	47	32	well	well	ADV
issue-2317	47	33	as	as	ADP
issue-2317	47	34	other	other	ADJ
issue-2317	47	35	intellectual	intellectual	ADJ
issue-2317	47	36	property	property	NOUN
issue-2317	47	37	results	result	NOUN
issue-2317	47	38	,	,	PUNCT
issue-2317	47	39	and	and	CCONJ
issue-2317	47	40	is	be	AUX
issue-2317	47	41	carried	carry	VERB
issue-2317	47	42	out	out	ADP
issue-2317	47	43	in	in	ADP
issue-2317	47	44	four	four	NUM
issue-2317	47	45	stages	stage	NOUN
issue-2317	47	46	.	.	PUNCT
issue-2317	48	1	at	at	ADP
issue-2317	48	2	the	the	DET
issue-2317	48	3	first	first	ADJ
issue-2317	48	4	stage	stage	NOUN
issue-2317	48	5	,	,	PUNCT
issue-2317	48	6	basic	basic	ADJ
issue-2317	48	7	research	research	NOUN
issue-2317	48	8	is	be	AUX
issue-2317	48	9	carried	carry	VERB
issue-2317	48	10	out	out	ADP
issue-2317	48	11	in	in	ADP
issue-2317	48	12	agricultural	agricultural	ADJ
issue-2317	48	13	research	research	NOUN
issue-2317	48	14	institutions	institution	NOUN
issue-2317	48	15	,	,	PUNCT
issue-2317	48	16	higher	high	ADJ
issue-2317	48	17	education	education	NOUN
issue-2317	48	18	institutions	institution	NOUN
issue-2317	48	19	and	and	CCONJ
issue-2317	48	20	industry	industry	NOUN
issue-2317	48	21	-	-	PUNCT
issue-2317	48	22	specific	specific	ADJ
issue-2317	48	23	specialised	specialised	ADJ
issue-2317	48	24	institutes	institute	NOUN
issue-2317	48	25	,	,	PUNCT
issue-2317	48	26	as	as	ADV
issue-2317	48	27	well	well	ADV
issue-2317	48	28	as	as	ADP
issue-2317	48	29	laboratories	laboratory	NOUN
issue-2317	48	30	.	.	PUNCT
issue-2317	49	1	funding	funding	NOUN
issue-2317	49	2	is	be	AUX
issue-2317	49	3	provided	provide	VERB
issue-2317	49	4	mainly	mainly	ADV
issue-2317	49	5	from	from	ADP
issue-2317	49	6	the	the	DET
issue-2317	49	7	state	state	NOUN
issue-2317	49	8	budget	budget	NOUN
issue-2317	49	9	on	on	ADP
issue-2317	49	10	a	a	DET
issue-2317	49	11	non	non	ADJ
issue-2317	49	12	-	-	ADJ
issue-2317	49	13	refundable	refundable	ADJ
issue-2317	49	14	basis	basis	NOUN
issue-2317	49	15	.	.	PUNCT
issue-2317	50	1	the	the	DET
issue-2317	50	2	second	second	ADJ
issue-2317	50	3	stage	stage	NOUN
issue-2317	50	4	is	be	AUX
issue-2317	50	5	characterised	characterise	VERB
issue-2317	50	6	by	by	ADP
issue-2317	50	7	applied	applied	ADJ
issue-2317	50	8	research	research	NOUN
issue-2317	50	9	in	in	ADP
issue-2317	50	10	various	various	ADJ
issue-2317	50	11	scientific	scientific	ADJ
issue-2317	50	12	institutions	institution	NOUN
issue-2317	50	13	,	,	PUNCT
issue-2317	50	14	funded	fund	VERB
issue-2317	50	15	both	both	CCONJ
issue-2317	50	16	by	by	ADP
issue-2317	50	17	the	the	DET
issue-2317	50	18	state	state	NOUN
issue-2317	50	19	budget	budget	NOUN
issue-2317	50	20	(	(	PUNCT
issue-2317	50	21	through	through	ADP
issue-2317	50	22	state	state	NOUN
issue-2317	50	23	research	research	NOUN
issue-2317	50	24	programmes	programme	NOUN
issue-2317	50	25	or	or	CCONJ
issue-2317	50	26	competitive	competitive	ADJ
issue-2317	50	27	initiatives	initiative	NOUN
issue-2317	50	28	)	)	PUNCT
issue-2317	50	29	and	and	CCONJ
issue-2317	50	30	by	by	ADP
issue-2317	50	31	customers	customer	NOUN
issue-2317	50	32	.	.	PUNCT
issue-2317	51	1	the	the	DET
issue-2317	51	2	results	result	NOUN
issue-2317	51	3	of	of	ADP
issue-2317	51	4	such	such	ADJ
issue-2317	51	5	research	research	NOUN
issue-2317	51	6	are	be	AUX
issue-2317	51	7	not	not	PART
issue-2317	51	8	always	always	ADV
issue-2317	51	9	predictable	predictable	ADJ
issue-2317	51	10	and	and	CCONJ
issue-2317	51	11	,	,	PUNCT
issue-2317	51	12	at	at	ADP
issue-2317	51	13	this	this	DET
issue-2317	51	14	stage	stage	NOUN
issue-2317	51	15	,	,	PUNCT
issue-2317	51	16	are	be	AUX
issue-2317	51	17	associated	associate	VERB
issue-2317	51	18	with	with	ADP
issue-2317	51	19	uncertainty	uncertainty	NOUN
issue-2317	51	20	and	and	CCONJ
issue-2317	51	21	the	the	DET
issue-2317	51	22	possibility	possibility	NOUN
issue-2317	51	23	of	of	ADP
issue-2317	51	24	negative	negative	ADJ
issue-2317	51	25	results	result	NOUN
issue-2317	51	26	.	.	PUNCT
issue-2317	52	1	this	this	DET
issue-2317	52	2	stage	stage	NOUN
issue-2317	52	3	creates	create	VERB
issue-2317	52	4	potential	potential	ADJ
issue-2317	52	5	risks	risk	NOUN
issue-2317	52	6	of	of	ADP
issue-2317	52	7	losing	lose	VERB
issue-2317	52	8	the	the	DET
issue-2317	52	9	invested	invest	VERB
issue-2317	52	10	funds	fund	NOUN
issue-2317	52	11	,	,	PUNCT
issue-2317	52	12	and	and	CCONJ
issue-2317	52	13	investments	investment	NOUN
issue-2317	52	14	in	in	ADP
issue-2317	52	15	innovation	innovation	NOUN
issue-2317	52	16	at	at	ADP
issue-2317	52	17	this	this	DET
issue-2317	52	18	stage	stage	NOUN
issue-2317	52	19	are	be	AUX
issue-2317	52	20	characterised	characterise	VERB
issue-2317	52	21	by	by	ADP
issue-2317	52	22	a	a	DET
issue-2317	52	23	risky	risky	ADJ
issue-2317	52	24	nature	nature	NOUN
issue-2317	52	25	and	and	CCONJ
issue-2317	52	26	are	be	AUX
issue-2317	52	27	called	call	VERB
issue-2317	52	28	risk	risk	NOUN
issue-2317	52	29	investments	investment	NOUN
issue-2317	52	30	.	.	PUNCT
issue-2317	53	1	the	the	DET
issue-2317	53	2	third	third	ADJ
issue-2317	53	3	stage	stage	NOUN
issue-2317	53	4	covers	cover	VERB
issue-2317	53	5	research	research	NOUN
issue-2317	53	6	and	and	CCONJ
issue-2317	53	7	development	development	NOUN
issue-2317	53	8	and	and	CCONJ
issue-2317	53	9	experimental	experimental	ADJ
issue-2317	53	10	development	development	NOUN
issue-2317	53	11	carried	carry	VERB
issue-2317	53	12	out	out	ADP
issue-2317	53	13	in	in	ADP
issue-2317	53	14	specialised	specialised	ADJ
issue-2317	53	15	laboratories	laboratory	NOUN
issue-2317	53	16	,	,	PUNCT
issue-2317	53	17	design	design	NOUN
issue-2317	53	18	offices	office	NOUN
issue-2317	53	19	,	,	PUNCT
issue-2317	53	20	experimental	experimental	ADJ
issue-2317	53	21	production	production	NOUN
issue-2317	53	22	facilities	facility	NOUN
issue-2317	53	23	and	and	CCONJ
issue-2317	53	24	in	in	ADP
issue-2317	53	25	the	the	DET
issue-2317	53	26	research	research	NOUN
issue-2317	53	27	and	and	CCONJ
issue-2317	53	28	production	production	NOUN
issue-2317	53	29	units	unit	NOUN
issue-2317	53	30	of	of	ADP
issue-2317	53	31	large	large	ADJ
issue-2317	53	32	industrial	industrial	ADJ
issue-2317	53	33	organisations	organisation	NOUN
issue-2317	53	34	.	.	PUNCT
issue-2317	54	1	funding	fund	VERB
issue-2317	54	2	for	for	ADP
issue-2317	54	3	this	this	DET
issue-2317	54	4	stage	stage	NOUN
issue-2317	54	5	is	be	AUX
issue-2317	54	6	the	the	DET
issue-2317	54	7	same	same	ADJ
issue-2317	54	8	as	as	ADP
issue-2317	54	9	for	for	ADP
issue-2317	54	10	the	the	DET
issue-2317	54	11	second	second	ADJ
issue-2317	54	12	stage	stage	NOUN
issue-2317	54	13	,	,	PUNCT
issue-2317	54	14	including	include	VERB
issue-2317	54	15	the	the	DET
issue-2317	54	16	organisations	organisation	NOUN
issue-2317	54	17	'	'	PART
issue-2317	54	18	own	own	ADJ
issue-2317	54	19	resources	resource	NOUN
issue-2317	54	20	.	.	PUNCT
issue-2317	55	1	the	the	DET
issue-2317	55	2	fourth	fourth	ADJ
issue-2317	55	3	stage	stage	NOUN
issue-2317	55	4	is	be	AUX
issue-2317	55	5	the	the	DET
issue-2317	55	6	commercialisation	commercialisation	NOUN
issue-2317	55	7	process	process	NOUN
issue-2317	55	8	,	,	PUNCT
issue-2317	55	9	which	which	PRON
issue-2317	55	10	begins	begin	VERB
issue-2317	55	11	with	with	ADP
issue-2317	55	12	the	the	DET
issue-2317	55	13	start	start	NOUN
issue-2317	55	14	of	of	ADP
issue-2317	55	15	production	production	NOUN
issue-2317	55	16	and	and	CCONJ
issue-2317	55	17	the	the	DET
issue-2317	55	18	launch	launch	NOUN
issue-2317	55	19	of	of	ADP
issue-2317	55	20	innovative	innovative	ADJ
issue-2317	55	21	products	product	NOUN
issue-2317	55	22	.	.	PUNCT
issue-2317	56	1	at	at	ADP
issue-2317	56	2	the	the	DET
issue-2317	56	3	intersection	intersection	NOUN
issue-2317	56	4	of	of	ADP
issue-2317	56	5	the	the	DET
issue-2317	56	6	third	third	ADJ
issue-2317	56	7	stage	stage	NOUN
issue-2317	56	8	and	and	CCONJ
issue-2317	56	9	market	market	NOUN
issue-2317	56	10	entry	entry	NOUN
issue-2317	56	11	,	,	PUNCT
issue-2317	56	12	significant	significant	ADJ
issue-2317	56	13	investments	investment	NOUN
issue-2317	56	14	in	in	ADP
issue-2317	56	15	production	production	NOUN
issue-2317	56	16	are	be	AUX
issue-2317	56	17	usually	usually	ADV
issue-2317	56	18	required	require	VERB
issue-2317	56	19	to	to	PART
issue-2317	56	20	create	create	VERB
issue-2317	56	21	(	(	PUNCT
issue-2317	56	22	expand	expand	VERB
issue-2317	56	23	)	)	PUNCT
issue-2317	56	24	production	production	NOUN
issue-2317	56	25	capacity	capacity	NOUN
issue-2317	56	26	,	,	PUNCT
issue-2317	56	27	train	train	NOUN
issue-2317	56	28	personnel	personnel	NOUN
issue-2317	56	29	and	and	CCONJ
issue-2317	56	30	other	other	ADJ
issue-2317	56	31	aspects	aspect	NOUN
issue-2317	56	32	.	.	PUNCT
issue-2317	57	1	at	at	ADP
issue-2317	57	2	this	this	DET
issue-2317	57	3	stage	stage	NOUN
issue-2317	57	4	of	of	ADP
issue-2317	57	5	baltic	baltic	ADJ
issue-2317	57	6	journal	journal	PROPN
issue-2317	57	7	of	of	ADP
issue-2317	57	8	economic	economic	ADJ
issue-2317	57	9	studies	study	NOUN
issue-2317	57	10	107	107	NUM
issue-2317	57	11	vol	vol	NOUN
issue-2317	57	12	.	.	PUNCT
issue-2317	57	13	10	10	NUM
issue-2317	57	14	no	no	NOUN
issue-2317	57	15	.	.	NOUN
issue-2317	57	16	1	1	NUM
issue-2317	57	17	,	,	PUNCT
issue-2317	57	18	2024	2024	NUM
issue-2317	57	19	the	the	DET
issue-2317	57	20	innovation	innovation	NOUN
issue-2317	57	21	process	process	NOUN
issue-2317	57	22	,	,	PUNCT
issue-2317	57	23	the	the	DET
issue-2317	57	24	market	market	NOUN
issue-2317	57	25	reaction	reaction	NOUN
issue-2317	57	26	to	to	ADP
issue-2317	57	27	the	the	DET
issue-2317	57	28	innovation	innovation	NOUN
issue-2317	57	29	is	be	AUX
issue-2317	57	30	still	still	ADV
issue-2317	57	31	uncertain	uncertain	ADJ
issue-2317	57	32	and	and	CCONJ
issue-2317	57	33	there	there	PRON
issue-2317	57	34	are	be	VERB
issue-2317	57	35	risks	risk	NOUN
issue-2317	57	36	of	of	ADP
issue-2317	57	37	rejection	rejection	NOUN
issue-2317	57	38	,	,	PUNCT
issue-2317	57	39	so	so	CCONJ
issue-2317	57	40	the	the	DET
issue-2317	57	41	investment	investment	NOUN
issue-2317	57	42	remains	remain	VERB
issue-2317	57	43	risky	risky	ADJ
issue-2317	57	44	.	.	PUNCT
issue-2317	58	1	thus	thus	ADV
issue-2317	58	2	,	,	PUNCT
issue-2317	58	3	the	the	DET
issue-2317	58	4	company	company	NOUN
issue-2317	58	5	's	's	PART
issue-2317	58	6	innovation	innovation	NOUN
issue-2317	58	7	activities	activity	NOUN
issue-2317	58	8	are	be	AUX
issue-2317	58	9	traditionally	traditionally	ADV
issue-2317	58	10	implemented	implement	VERB
issue-2317	58	11	through	through	ADP
issue-2317	58	12	innovation	innovation	NOUN
issue-2317	58	13	initiatives	initiative	NOUN
issue-2317	58	14	and	and	CCONJ
issue-2317	58	15	investment	investment	NOUN
issue-2317	58	16	projects	project	NOUN
issue-2317	58	17	in	in	ADP
issue-2317	58	18	order	order	NOUN
issue-2317	58	19	to	to	PART
issue-2317	58	20	reduce	reduce	VERB
issue-2317	58	21	production	production	NOUN
issue-2317	58	22	costs	cost	NOUN
issue-2317	58	23	,	,	PUNCT
issue-2317	58	24	ensure	ensure	VERB
issue-2317	58	25	product	product	NOUN
issue-2317	58	26	competitiveness	competitiveness	NOUN
issue-2317	58	27	and	and	CCONJ
issue-2317	58	28	improve	improve	VERB
issue-2317	58	29	the	the	DET
issue-2317	58	30	efficiency	efficiency	NOUN
issue-2317	58	31	of	of	ADP
issue-2317	58	32	the	the	DET
issue-2317	58	33	company	company	NOUN
issue-2317	58	34	's	's	PART
issue-2317	58	35	operations	operation	NOUN
issue-2317	58	36	.	.	PUNCT
issue-2317	59	1	innovation	innovation	NOUN
issue-2317	59	2	activities	activity	NOUN
issue-2317	59	3	are	be	AUX
issue-2317	59	4	aimed	aim	VERB
issue-2317	59	5	at	at	ADP
issue-2317	59	6	the	the	DET
issue-2317	59	7	practical	practical	ADJ
issue-2317	59	8	application	application	NOUN
issue-2317	59	9	of	of	ADP
issue-2317	59	10	scientific	scientific	ADJ
issue-2317	59	11	and	and	CCONJ
issue-2317	59	12	technological	technological	ADJ
issue-2317	59	13	achievements	achievement	NOUN
issue-2317	59	14	and	and	CCONJ
issue-2317	59	15	intellectual	intellectual	ADJ
issue-2317	59	16	potential	potential	NOUN
issue-2317	59	17	to	to	PART
issue-2317	59	18	create	create	VERB
issue-2317	59	19	a	a	DET
issue-2317	59	20	new	new	ADJ
issue-2317	59	21	or	or	CCONJ
issue-2317	59	22	significantly	significantly	ADV
issue-2317	59	23	improved	improved	ADJ
issue-2317	59	24	product	product	NOUN
issue-2317	59	25	,	,	PUNCT
issue-2317	59	26	its	its	PRON
issue-2317	59	27	production	production	NOUN
issue-2317	59	28	technology	technology	NOUN
issue-2317	59	29	and	and	CCONJ
issue-2317	59	30	to	to	PART
issue-2317	59	31	meet	meet	VERB
issue-2317	59	32	the	the	DET
issue-2317	59	33	effective	effective	ADJ
issue-2317	59	34	demand	demand	NOUN
issue-2317	59	35	of	of	ADP
issue-2317	59	36	consumers	consumer	NOUN
issue-2317	59	37	for	for	ADP
issue-2317	59	38	high	high	ADJ
issue-2317	59	39	-	-	PUNCT
issue-2317	59	40	quality	quality	NOUN
issue-2317	59	41	goods	good	NOUN
issue-2317	59	42	and	and	CCONJ
issue-2317	59	43	services	service	NOUN
issue-2317	59	44	and	and	CCONJ
issue-2317	59	45	to	to	PART
issue-2317	59	46	improve	improve	VERB
issue-2317	59	47	social	social	ADJ
issue-2317	59	48	services	service	NOUN
issue-2317	59	49	.	.	PUNCT
issue-2317	60	1	3	3	X
issue-2317	60	2	.	.	X
issue-2317	60	3	peculiarities	peculiarity	NOUN
issue-2317	60	4	of	of	ADP
issue-2317	60	5	accounting	account	VERB
issue-2317	60	6	for	for	ADP
issue-2317	60	7	financing	financing	NOUN
issue-2317	60	8	of	of	ADP
issue-2317	60	9	an	an	DET
issue-2317	60	10	enterprise	enterprise	NOUN
issue-2317	60	11	's	's	PART
issue-2317	60	12	innovative	innovative	ADJ
issue-2317	60	13	activity	activity	NOUN
issue-2317	60	14	to	to	PART
issue-2317	60	15	increase	increase	VERB
issue-2317	60	16	competitiveness	competitiveness	NOUN
issue-2317	60	17	,	,	PUNCT
issue-2317	60	18	companies	company	NOUN
issue-2317	60	19	need	need	VERB
issue-2317	60	20	to	to	PART
issue-2317	60	21	respond	respond	VERB
issue-2317	60	22	to	to	ADP
issue-2317	60	23	new	new	ADJ
issue-2317	60	24	market	market	NOUN
issue-2317	60	25	needs	need	NOUN
issue-2317	60	26	,	,	PUNCT
issue-2317	60	27	which	which	PRON
issue-2317	60	28	is	be	AUX
issue-2317	60	29	impossible	impossible	ADJ
issue-2317	60	30	without	without	ADP
issue-2317	60	31	introducing	introduce	VERB
issue-2317	60	32	innovations	innovation	NOUN
issue-2317	60	33	.	.	PUNCT
issue-2317	61	1	the	the	DET
issue-2317	61	2	main	main	ADJ
issue-2317	61	3	source	source	NOUN
issue-2317	61	4	of	of	ADP
issue-2317	61	5	financing	financing	NOUN
issue-2317	61	6	for	for	ADP
issue-2317	61	7	innovative	innovative	ADJ
issue-2317	61	8	projects	project	NOUN
issue-2317	61	9	is	be	AUX
issue-2317	61	10	the	the	DET
issue-2317	61	11	company	company	NOUN
issue-2317	61	12	's	's	PART
issue-2317	61	13	profit	profit	NOUN
issue-2317	61	14	.	.	PUNCT
issue-2317	62	1	in	in	ADP
issue-2317	62	2	the	the	DET
issue-2317	62	3	case	case	NOUN
issue-2317	62	4	of	of	ADP
issue-2317	62	5	external	external	ADJ
issue-2317	62	6	financing	financing	NOUN
issue-2317	62	7	,	,	PUNCT
issue-2317	62	8	investors	investor	NOUN
issue-2317	62	9	expect	expect	VERB
issue-2317	62	10	information	information	NOUN
issue-2317	62	11	on	on	ADP
issue-2317	62	12	the	the	DET
issue-2317	62	13	efficiency	efficiency	NOUN
issue-2317	62	14	of	of	ADP
issue-2317	62	15	the	the	DET
issue-2317	62	16	use	use	NOUN
issue-2317	62	17	of	of	ADP
issue-2317	62	18	their	their	PRON
issue-2317	62	19	funds	fund	NOUN
issue-2317	62	20	,	,	PUNCT
issue-2317	62	21	which	which	PRON
issue-2317	62	22	requires	require	VERB
issue-2317	62	23	proper	proper	ADJ
issue-2317	62	24	accounting	accounting	NOUN
issue-2317	62	25	and	and	CCONJ
issue-2317	62	26	reporting	reporting	NOUN
issue-2317	62	27	of	of	ADP
issue-2317	62	28	the	the	DET
issue-2317	62	29	financing	financing	NOUN
issue-2317	62	30	received	receive	VERB
issue-2317	62	31	by	by	ADP
issue-2317	62	32	the	the	DET
issue-2317	62	33	company	company	NOUN
issue-2317	62	34	.	.	PUNCT
issue-2317	63	1	investments	investment	NOUN
issue-2317	63	2	are	be	AUX
issue-2317	63	3	one	one	NUM
issue-2317	63	4	of	of	ADP
issue-2317	63	5	the	the	DET
issue-2317	63	6	sources	source	NOUN
issue-2317	63	7	of	of	ADP
issue-2317	63	8	financing	finance	VERB
issue-2317	63	9	innovation	innovation	NOUN
issue-2317	63	10	activities	activity	NOUN
issue-2317	63	11	.	.	PUNCT
issue-2317	64	1	pursuant	pursuant	ADJ
issue-2317	64	2	to	to	ADP
issue-2317	64	3	article	article	NOUN
issue-2317	64	4	326(1	326(1	NUM
issue-2317	64	5	)	)	PUNCT
issue-2317	64	6	of	of	ADP
issue-2317	64	7	the	the	DET
issue-2317	64	8	commercial	commercial	ADJ
issue-2317	64	9	code	code	NOUN
issue-2317	64	10	of	of	ADP
issue-2317	64	11	ukraine	ukraine	NOUN
issue-2317	64	12	,	,	PUNCT
issue-2317	64	13	investments	investment	NOUN
issue-2317	64	14	in	in	ADP
issue-2317	64	15	innovation	innovation	NOUN
issue-2317	64	16	activities	activity	NOUN
issue-2317	64	17	are	be	AUX
issue-2317	64	18	made	make	VERB
issue-2317	64	19	in	in	ADP
issue-2317	64	20	the	the	DET
issue-2317	64	21	following	follow	VERB
issue-2317	64	22	forms	form	NOUN
issue-2317	64	23	:	:	PUNCT
issue-2317	64	24	long	long	ADJ
issue-2317	64	25	-	-	PUNCT
issue-2317	64	26	term	term	NOUN
issue-2317	64	27	investments	investment	NOUN
issue-2317	64	28	of	of	ADP
issue-2317	64	29	various	various	ADJ
issue-2317	64	30	types	type	NOUN
issue-2317	64	31	of	of	ADP
issue-2317	64	32	property	property	NOUN
issue-2317	64	33	,	,	PUNCT
issue-2317	64	34	intellectual	intellectual	ADJ
issue-2317	64	35	property	property	NOUN
issue-2317	64	36	and	and	CCONJ
issue-2317	64	37	property	property	NOUN
issue-2317	64	38	rights	right	NOUN
issue-2317	64	39	in	in	ADP
issue-2317	64	40	business	business	NOUN
issue-2317	64	41	objects	object	NOUN
issue-2317	64	42	to	to	PART
issue-2317	64	43	generate	generate	VERB
issue-2317	64	44	income	income	NOUN
issue-2317	64	45	(	(	PUNCT
issue-2317	64	46	profit	profit	NOUN
issue-2317	64	47	)	)	PUNCT
issue-2317	64	48	or	or	CCONJ
issue-2317	64	49	achieve	achieve	VERB
issue-2317	64	50	other	other	ADJ
issue-2317	64	51	social	social	ADJ
issue-2317	64	52	effect	effect	NOUN
issue-2317	64	53	.	.	PUNCT
issue-2317	65	1	bank	bank	NOUN
issue-2317	65	2	loans	loan	NOUN
issue-2317	65	3	are	be	AUX
issue-2317	65	4	the	the	DET
issue-2317	65	5	main	main	ADJ
issue-2317	65	6	source	source	NOUN
issue-2317	65	7	of	of	ADP
issue-2317	65	8	financing	financing	NOUN
issue-2317	65	9	for	for	ADP
issue-2317	65	10	enterprises	enterprise	NOUN
issue-2317	65	11	engaged	engage	VERB
issue-2317	65	12	in	in	ADP
issue-2317	65	13	innovative	innovative	ADJ
issue-2317	65	14	activities	activity	NOUN
issue-2317	65	15	as	as	ADP
issue-2317	65	16	part	part	NOUN
issue-2317	65	17	of	of	ADP
issue-2317	65	18	the	the	DET
issue-2317	65	19	modernisation	modernisation	NOUN
issue-2317	65	20	of	of	ADP
issue-2317	65	21	fixed	fix	VERB
issue-2317	65	22	assets	asset	NOUN
issue-2317	65	23	.	.	PUNCT
issue-2317	66	1	however	however	ADV
issue-2317	66	2	,	,	PUNCT
issue-2317	66	3	for	for	ADP
issue-2317	66	4	enterprises	enterprise	NOUN
issue-2317	66	5	developing	develop	VERB
issue-2317	66	6	innovative	innovative	ADJ
issue-2317	66	7	products	product	NOUN
issue-2317	66	8	,	,	PUNCT
issue-2317	66	9	this	this	DET
issue-2317	66	10	type	type	NOUN
issue-2317	66	11	of	of	ADP
issue-2317	66	12	financing	financing	NOUN
issue-2317	66	13	is	be	AUX
issue-2317	66	14	limited	limit	VERB
issue-2317	66	15	due	due	ADP
issue-2317	66	16	to	to	ADP
issue-2317	66	17	the	the	DET
issue-2317	66	18	long	long	ADJ
issue-2317	66	19	payback	payback	NOUN
issue-2317	66	20	period	period	NOUN
issue-2317	66	21	and	and	CCONJ
issue-2317	66	22	increased	increase	VERB
issue-2317	66	23	risk	risk	NOUN
issue-2317	66	24	of	of	ADP
issue-2317	66	25	such	such	ADJ
issue-2317	66	26	projects	project	NOUN
issue-2317	66	27	.	.	PUNCT
issue-2317	67	1	this	this	PRON
issue-2317	67	2	is	be	AUX
issue-2317	67	3	reflected	reflect	VERB
issue-2317	67	4	in	in	ADP
issue-2317	67	5	the	the	DET
issue-2317	67	6	accounts	account	NOUN
issue-2317	67	7	in	in	ADP
issue-2317	67	8	the	the	DET
issue-2317	67	9	form	form	NOUN
issue-2317	67	10	of	of	ADP
issue-2317	67	11	loans	loan	NOUN
issue-2317	67	12	received	receive	VERB
issue-2317	67	13	(	(	PUNCT
issue-2317	67	14	table	table	NOUN
issue-2317	67	15	1	1	NUM
issue-2317	67	16	)	)	PUNCT
issue-2317	67	17	.	.	PUNCT
issue-2317	68	1	financing	finance	VERB
issue-2317	68	2	through	through	ADP
issue-2317	68	3	non	non	ADJ
issue-2317	68	4	-	-	ADJ
issue-2317	68	5	traditional	traditional	ADJ
issue-2317	68	6	(	(	PUNCT
issue-2317	68	7	alternative	alternative	ADJ
issue-2317	68	8	)	)	PUNCT
issue-2317	68	9	instruments	instrument	NOUN
issue-2317	68	10	such	such	ADJ
issue-2317	68	11	as	as	ADP
issue-2317	68	12	venture	venture	NOUN
issue-2317	68	13	capital	capital	NOUN
issue-2317	68	14	funds	fund	NOUN
issue-2317	68	15	,	,	PUNCT
issue-2317	68	16	incubators	incubator	NOUN
issue-2317	68	17	,	,	PUNCT
issue-2317	68	18	business	business	NOUN
issue-2317	68	19	angels	angel	NOUN
issue-2317	68	20	and	and	CCONJ
issue-2317	68	21	crowdfunding	crowdfunding	NOUN
issue-2317	68	22	represent	represent	VERB
issue-2317	68	23	an	an	DET
issue-2317	68	24	additional	additional	ADJ
issue-2317	68	25	reserve	reserve	NOUN
issue-2317	68	26	for	for	ADP
issue-2317	68	27	innovative	innovative	ADJ
issue-2317	68	28	development	development	NOUN
issue-2317	68	29	(	(	PUNCT
issue-2317	68	30	table	table	NOUN
issue-2317	68	31	2	2	NUM
issue-2317	68	32	)	)	PUNCT
issue-2317	68	33	.	.	PUNCT
issue-2317	69	1	venture	venture	NOUN
issue-2317	69	2	capital	capital	NOUN
issue-2317	69	3	funds	fund	NOUN
issue-2317	69	4	bring	bring	VERB
issue-2317	69	5	together	together	ADV
issue-2317	69	6	investors	investor	NOUN
issue-2317	69	7	whose	whose	DET
issue-2317	69	8	contributions	contribution	NOUN
issue-2317	69	9	form	form	VERB
issue-2317	69	10	venture	venture	NOUN
issue-2317	69	11	capital	capital	NOUN
issue-2317	69	12	,	,	PUNCT
issue-2317	69	13	a	a	DET
issue-2317	69	14	source	source	NOUN
issue-2317	69	15	of	of	ADP
issue-2317	69	16	finance	finance	NOUN
issue-2317	69	17	for	for	ADP
issue-2317	69	18	innovative	innovative	ADJ
issue-2317	69	19	projects	project	NOUN
issue-2317	69	20	.	.	PUNCT
issue-2317	70	1	various	various	ADJ
issue-2317	70	2	entities	entity	NOUN
issue-2317	70	3	can	can	AUX
issue-2317	70	4	invest	invest	VERB
issue-2317	70	5	in	in	ADP
issue-2317	70	6	such	such	ADJ
issue-2317	70	7	funds	fund	NOUN
issue-2317	70	8	,	,	PUNCT
issue-2317	70	9	such	such	ADJ
issue-2317	70	10	as	as	ADP
issue-2317	70	11	corporations	corporation	NOUN
issue-2317	70	12	,	,	PUNCT
issue-2317	70	13	companies	company	NOUN
issue-2317	70	14	,	,	PUNCT
issue-2317	70	15	insurance	insurance	NOUN
issue-2317	70	16	companies	company	NOUN
issue-2317	70	17	,	,	PUNCT
issue-2317	70	18	individuals	individual	NOUN
issue-2317	70	19	,	,	PUNCT
issue-2317	70	20	banks	bank	NOUN
issue-2317	70	21	,	,	PUNCT
issue-2317	70	22	etc	etc	X
issue-2317	70	23	.	.	X
issue-2317	71	1	investments	investment	NOUN
issue-2317	71	2	are	be	AUX
issue-2317	71	3	made	make	VERB
issue-2317	71	4	in	in	ADP
issue-2317	71	5	risky	risky	ADJ
issue-2317	71	6	innovative	innovative	ADJ
issue-2317	71	7	projects	project	NOUN
issue-2317	71	8	that	that	PRON
issue-2317	71	9	do	do	AUX
issue-2317	71	10	not	not	PART
issue-2317	71	11	always	always	ADV
issue-2317	71	12	guarantee	guarantee	VERB
issue-2317	71	13	an	an	DET
issue-2317	71	14	economic	economic	ADJ
issue-2317	71	15	impact	impact	NOUN
issue-2317	71	16	.	.	PUNCT
issue-2317	72	1	such	such	ADJ
issue-2317	72	2	investments	investment	NOUN
issue-2317	72	3	cover	cover	VERB
issue-2317	72	4	different	different	ADJ
issue-2317	72	5	economic	economic	ADJ
issue-2317	72	6	sectors	sector	NOUN
issue-2317	72	7	and	and	CCONJ
issue-2317	72	8	unrelated	unrelated	ADJ
issue-2317	72	9	projects	project	NOUN
issue-2317	72	10	.	.	PUNCT
issue-2317	73	1	venture	venture	NOUN
issue-2317	73	2	capital	capital	NOUN
issue-2317	73	3	investments	investment	NOUN
issue-2317	73	4	can	can	AUX
issue-2317	73	5	be	be	AUX
issue-2317	73	6	made	make	VERB
issue-2317	73	7	through	through	ADP
issue-2317	73	8	the	the	DET
issue-2317	73	9	acquisition	acquisition	NOUN
issue-2317	73	10	of	of	ADP
issue-2317	73	11	shares	share	NOUN
issue-2317	73	12	in	in	ADP
issue-2317	73	13	a	a	DET
issue-2317	73	14	company	company	NOUN
issue-2317	73	15	or	or	CCONJ
issue-2317	73	16	the	the	DET
issue-2317	73	17	provision	provision	NOUN
issue-2317	73	18	of	of	ADP
issue-2317	73	19	a	a	DET
issue-2317	73	20	long	long	ADJ
issue-2317	73	21	-	-	PUNCT
issue-2317	73	22	term	term	NOUN
issue-2317	73	23	investment	investment	NOUN
issue-2317	73	24	loan	loan	NOUN
issue-2317	73	25	(	(	PUNCT
issue-2317	73	26	table	table	NOUN
issue-2317	73	27	3	3	NUM
issue-2317	73	28	)	)	PUNCT
issue-2317	73	29	.	.	PUNCT
issue-2317	74	1	in	in	ADP
issue-2317	74	2	the	the	DET
issue-2317	74	3	first	first	ADJ
issue-2317	74	4	case	case	NOUN
issue-2317	74	5	,	,	PUNCT
issue-2317	74	6	the	the	DET
issue-2317	74	7	result	result	NOUN
issue-2317	74	8	of	of	ADP
issue-2317	74	9	such	such	ADJ
issue-2317	74	10	investments	investment	NOUN
issue-2317	74	11	is	be	AUX
issue-2317	74	12	the	the	DET
issue-2317	74	13	payment	payment	NOUN
issue-2317	74	14	of	of	ADP
issue-2317	74	15	dividends	dividend	NOUN
issue-2317	74	16	,	,	PUNCT
issue-2317	74	17	and	and	CCONJ
issue-2317	74	18	in	in	ADP
issue-2317	74	19	the	the	DET
issue-2317	74	20	second	second	ADJ
issue-2317	74	21	case	case	NOUN
issue-2317	74	22	,	,	PUNCT
issue-2317	74	23	interest	interest	NOUN
issue-2317	74	24	on	on	ADP
issue-2317	74	25	the	the	DET
issue-2317	74	26	loan	loan	NOUN
issue-2317	74	27	.	.	PUNCT
issue-2317	75	1	a	a	DET
issue-2317	75	2	business	business	NOUN
issue-2317	75	3	incubator	incubator	NOUN
issue-2317	75	4	is	be	AUX
issue-2317	75	5	an	an	DET
issue-2317	75	6	institution	institution	NOUN
issue-2317	75	7	that	that	PRON
issue-2317	75	8	provides	provide	VERB
issue-2317	75	9	specially	specially	ADV
issue-2317	75	10	equipped	equip	VERB
issue-2317	75	11	premises	premise	NOUN
issue-2317	75	12	and	and	CCONJ
issue-2317	75	13	other	other	ADJ
issue-2317	75	14	resources	resource	NOUN
issue-2317	75	15	to	to	PART
issue-2317	75	16	start	start	VERB
issue-2317	75	17	-	-	PUNCT
issue-2317	75	18	up	up	ADP
issue-2317	75	19	entrepreneurs	entrepreneur	NOUN
issue-2317	75	20	for	for	ADP
issue-2317	75	21	a	a	DET
issue-2317	75	22	limited	limited	ADJ
issue-2317	75	23	period	period	NOUN
issue-2317	75	24	of	of	ADP
issue-2317	75	25	time	time	NOUN
issue-2317	75	26	table	table	NOUN
issue-2317	75	27	1	1	NUM
issue-2317	75	28	accounting	account	VERB
issue-2317	75	29	for	for	ADP
issue-2317	75	30	obtaining	obtain	VERB
issue-2317	75	31	credit	credit	NOUN
issue-2317	75	32	resources	resource	NOUN
issue-2317	75	33	for	for	ADP
issue-2317	75	34	innovation	innovation	NOUN
issue-2317	75	35	activities	activity	NOUN
issue-2317	75	36	business	business	NOUN
issue-2317	75	37	transaction	transaction	NOUN
issue-2317	75	38	debit	debit	NOUN
issue-2317	75	39	credit	credit	NOUN
issue-2317	75	40	the	the	DET
issue-2317	75	41	loan	loan	NOUN
issue-2317	75	42	is	be	AUX
issue-2317	75	43	for	for	ADP
issue-2317	75	44	a	a	DET
issue-2317	75	45	specific	specific	ADJ
issue-2317	75	46	purpose	purpose	NOUN
issue-2317	75	47	and	and	CCONJ
issue-2317	75	48	is	be	AUX
issue-2317	75	49	immediately	immediately	ADV
issue-2317	75	50	credited	credit	VERB
issue-2317	75	51	to	to	ADP
issue-2317	75	52	the	the	DET
issue-2317	75	53	supplier	supplier	NOUN
issue-2317	75	54	's	's	PART
issue-2317	75	55	account	account	NOUN
issue-2317	75	56	63	63	NUM
issue-2317	75	57	50	50	NUM
issue-2317	75	58	,	,	PUNCT
issue-2317	75	59	60	60	NUM
issue-2317	75	60	acquisition	acquisition	NOUN
issue-2317	75	61	of	of	ADP
issue-2317	75	62	a	a	DET
issue-2317	75	63	non	non	ADJ
issue-2317	75	64	-	-	ADJ
issue-2317	75	65	current	current	ADJ
issue-2317	75	66	asset	asset	NOUN
issue-2317	75	67	(	(	PUNCT
issue-2317	75	68	innovative	innovative	ADJ
issue-2317	75	69	product	product	NOUN
issue-2317	75	70	)	)	PUNCT
issue-2317	75	71	from	from	ADP
issue-2317	75	72	a	a	DET
issue-2317	75	73	supplier	supplier	NOUN
issue-2317	75	74	or	or	CCONJ
issue-2317	75	75	creation	creation	NOUN
issue-2317	75	76	of	of	ADP
issue-2317	75	77	a	a	DET
issue-2317	75	78	non	non	ADJ
issue-2317	75	79	-	-	ADJ
issue-2317	75	80	current	current	ADJ
issue-2317	75	81	asset	asset	NOUN
issue-2317	75	82	(	(	PUNCT
issue-2317	75	83	innovative	innovative	ADJ
issue-2317	75	84	product	product	NOUN
issue-2317	75	85	)	)	PUNCT
issue-2317	75	86	by	by	ADP
issue-2317	75	87	a	a	DET
issue-2317	75	88	contractor	contractor	NOUN
issue-2317	75	89	15	15	NUM
issue-2317	75	90	641	641	NUM
issue-2317	75	91	63	63	NUM
issue-2317	75	92	recognition	recognition	NOUN
issue-2317	75	93	of	of	ADP
issue-2317	75	94	acquired	acquire	VERB
issue-2317	75	95	non	non	ADJ
issue-2317	75	96	-	-	ADJ
issue-2317	75	97	current	current	ADJ
issue-2317	75	98	asset	asset	NOUN
issue-2317	75	99	(	(	PUNCT
issue-2317	75	100	innovative	innovative	ADJ
issue-2317	75	101	product	product	NOUN
issue-2317	75	102	)	)	PUNCT
issue-2317	75	103	10	10	NUM
issue-2317	75	104	,	,	PUNCT
issue-2317	75	105	12	12	NUM
issue-2317	75	106	15	15	NUM
issue-2317	75	107	interest	interest	NOUN
issue-2317	75	108	accrual	accrual	ADJ
issue-2317	75	109	for	for	ADP
issue-2317	75	110	the	the	DET
issue-2317	75	111	use	use	NOUN
issue-2317	75	112	of	of	ADP
issue-2317	75	113	the	the	DET
issue-2317	75	114	loan	loan	NOUN
issue-2317	75	115	951	951	NUM
issue-2317	75	116	684	684	NUM
issue-2317	75	117	repayment	repayment	NOUN
issue-2317	75	118	of	of	ADP
issue-2317	75	119	the	the	DET
issue-2317	75	120	loan	loan	NOUN
issue-2317	75	121	and	and	CCONJ
issue-2317	75	122	interest	interest	NOUN
issue-2317	75	123	50	50	NUM
issue-2317	75	124	,	,	PUNCT
issue-2317	75	125	60	60	NUM
issue-2317	75	126	,	,	PUNCT
issue-2317	75	127	684	684	NUM
issue-2317	75	128	311	311	NUM
issue-2317	75	129	table	table	NOUN
issue-2317	75	130	2	2	NUM
issue-2317	75	131	comparative	comparative	ADJ
issue-2317	75	132	analysis	analysis	NOUN
issue-2317	75	133	of	of	ADP
issue-2317	75	134	non	non	ADJ
issue-2317	75	135	-	-	ADJ
issue-2317	75	136	traditional	traditional	ADJ
issue-2317	75	137	sources	source	NOUN
issue-2317	75	138	of	of	ADP
issue-2317	75	139	financing	finance	VERB
issue-2317	75	140	investment	investment	NOUN
issue-2317	75	141	method	method	NOUN
issue-2317	75	142	limitations	limitation	NOUN
issue-2317	75	143	advantages	advantage	NOUN
issue-2317	75	144	disadvantages	disadvantage	VERB
issue-2317	75	145	venture	venture	NOUN
issue-2317	75	146	capital	capital	NOUN
issue-2317	75	147	funds	fund	NOUN
issue-2317	75	148	selection	selection	NOUN
issue-2317	75	149	of	of	ADP
issue-2317	75	150	projects	project	NOUN
issue-2317	75	151	based	base	VERB
issue-2317	75	152	on	on	ADP
issue-2317	75	153	business	business	NOUN
issue-2317	75	154	plans	plan	NOUN
issue-2317	75	155	activities	activity	NOUN
issue-2317	75	156	aimed	aim	VERB
issue-2317	75	157	at	at	ADP
issue-2317	75	158	the	the	DET
issue-2317	75	159	most	most	ADV
issue-2317	75	160	risky	risky	ADJ
issue-2317	75	161	investments	investment	NOUN
issue-2317	75	162	the	the	DET
issue-2317	75	163	possibility	possibility	NOUN
issue-2317	75	164	of	of	ADP
issue-2317	75	165	the	the	DET
issue-2317	75	166	company	company	NOUN
issue-2317	75	167	losing	lose	VERB
issue-2317	75	168	control	control	NOUN
issue-2317	75	169	over	over	ADP
issue-2317	75	170	its	its	PRON
issue-2317	75	171	own	own	ADJ
issue-2317	75	172	project	project	NOUN
issue-2317	75	173	business	business	NOUN
issue-2317	75	174	incubators	incubator	NOUN
issue-2317	75	175	mentors	mentor	NOUN
issue-2317	75	176	for	for	ADP
issue-2317	75	177	smes	sme	NOUN
issue-2317	75	178	invest	invest	VERB
issue-2317	75	179	intellectual	intellectual	ADJ
issue-2317	75	180	capital	capital	NOUN
issue-2317	75	181	it	it	PRON
issue-2317	75	182	does	do	AUX
issue-2317	75	183	not	not	PART
issue-2317	75	184	help	help	VERB
issue-2317	75	185	in	in	ADP
issue-2317	75	186	the	the	DET
issue-2317	75	187	search	search	NOUN
issue-2317	75	188	for	for	ADP
issue-2317	75	189	direct	direct	ADJ
issue-2317	75	190	investors	investor	NOUN
issue-2317	75	191	business	business	NOUN
issue-2317	75	192	angels	angel	NOUN
issue-2317	75	193	required	require	VERB
issue-2317	75	194	return	return	NOUN
issue-2317	75	195	on	on	ADP
issue-2317	75	196	investment	investment	NOUN
issue-2317	75	197	or	or	CCONJ
issue-2317	75	198	equity	equity	NOUN
issue-2317	75	199	stake	stake	NOUN
issue-2317	75	200	(	(	PUNCT
issue-2317	75	201	blocking	block	VERB
issue-2317	75	202	stake	stake	NOUN
issue-2317	75	203	)	)	PUNCT
issue-2317	75	204	optimisation	optimisation	NOUN
issue-2317	75	205	of	of	ADP
issue-2317	75	206	the	the	DET
issue-2317	75	207	current	current	ADJ
issue-2317	75	208	business	business	NOUN
issue-2317	75	209	model	model	NOUN
issue-2317	75	210	,	,	PUNCT
issue-2317	75	211	determination	determination	NOUN
issue-2317	75	212	of	of	ADP
issue-2317	75	213	the	the	DET
issue-2317	75	214	project	project	NOUN
issue-2317	75	215	's	's	PART
issue-2317	75	216	place	place	NOUN
issue-2317	75	217	and	and	CCONJ
issue-2317	75	218	prospects	prospect	NOUN
issue-2317	75	219	in	in	ADP
issue-2317	75	220	the	the	DET
issue-2317	75	221	market	market	NOUN
issue-2317	75	222	insignificant	insignificant	ADJ
issue-2317	75	223	contribution	contribution	NOUN
issue-2317	75	224	to	to	ADP
issue-2317	75	225	the	the	DET
issue-2317	75	226	capital	capital	NOUN
issue-2317	75	227	crowdfunding	crowdfunding	NOUN
issue-2317	75	228	interaction	interaction	NOUN
issue-2317	75	229	takes	take	VERB
issue-2317	75	230	place	place	NOUN
issue-2317	75	231	online	online	ADV
issue-2317	75	232	on	on	ADP
issue-2317	75	233	specialised	specialised	ADJ
issue-2317	75	234	platforms	platform	NOUN
issue-2317	75	235	or	or	CCONJ
issue-2317	75	236	in	in	ADP
issue-2317	75	237	social	social	ADJ
issue-2317	75	238	media	medium	NOUN
issue-2317	75	239	attraction	attraction	NOUN
issue-2317	75	240	of	of	ADP
issue-2317	75	241	non	non	ADJ
issue-2317	75	242	-	-	ADJ
issue-2317	75	243	refundable	refundable	ADJ
issue-2317	75	244	,	,	PUNCT
issue-2317	75	245	free	free	ADJ
issue-2317	75	246	investments	investment	NOUN
issue-2317	75	247	with	with	ADP
issue-2317	75	248	simultaneous	simultaneous	ADJ
issue-2317	75	249	advertising	advertising	NOUN
issue-2317	75	250	of	of	ADP
issue-2317	75	251	an	an	DET
issue-2317	75	252	innovative	innovative	ADJ
issue-2317	75	253	product	product	NOUN
issue-2317	75	254	if	if	SCONJ
issue-2317	75	255	a	a	DET
issue-2317	75	256	project	project	NOUN
issue-2317	75	257	fails	fail	VERB
issue-2317	75	258	to	to	PART
issue-2317	75	259	raise	raise	VERB
issue-2317	75	260	the	the	DET
issue-2317	75	261	declared	declare	VERB
issue-2317	75	262	amount	amount	NOUN
issue-2317	75	263	,	,	PUNCT
issue-2317	75	264	it	it	PRON
issue-2317	75	265	does	do	AUX
issue-2317	75	266	not	not	PART
issue-2317	75	267	receive	receive	VERB
issue-2317	75	268	funds	fund	NOUN
issue-2317	75	269	,	,	PUNCT
issue-2317	75	270	as	as	SCONJ
issue-2317	75	271	they	they	PRON
issue-2317	75	272	are	be	AUX
issue-2317	75	273	returned	return	VERB
issue-2317	75	274	to	to	ADP
issue-2317	75	275	investors	investors	PROPN
issue-2317	75	276	baltic	baltic	PROPN
issue-2317	75	277	journal	journal	PROPN
issue-2317	75	278	of	of	ADP
issue-2317	75	279	economic	economic	ADJ
issue-2317	75	280	studies	study	NOUN
issue-2317	75	281	108	108	NUM
issue-2317	75	282	vol	vol	NOUN
issue-2317	75	283	.	.	PUNCT
issue-2317	76	1	10	10	NUM
issue-2317	76	2	no	no	NOUN
issue-2317	76	3	.	.	NOUN
issue-2317	76	4	1	1	NUM
issue-2317	76	5	,	,	PUNCT
issue-2317	76	6	2024	2024	NUM
issue-2317	76	7	under	under	ADP
issue-2317	76	8	certain	certain	ADJ
issue-2317	76	9	conditions	condition	NOUN
issue-2317	76	10	.	.	PUNCT
issue-2317	77	1	the	the	DET
issue-2317	77	2	purpose	purpose	NOUN
issue-2317	77	3	of	of	ADP
issue-2317	77	4	business	business	NOUN
issue-2317	77	5	incubators	incubator	NOUN
issue-2317	77	6	is	be	AUX
issue-2317	77	7	to	to	PART
issue-2317	77	8	support	support	VERB
issue-2317	77	9	the	the	DET
issue-2317	77	10	initial	initial	ADJ
issue-2317	77	11	development	development	NOUN
issue-2317	77	12	of	of	ADP
issue-2317	77	13	smes	sme	NOUN
issue-2317	77	14	and	and	CCONJ
issue-2317	77	15	help	help	VERB
issue-2317	77	16	them	they	PRON
issue-2317	77	17	become	become	VERB
issue-2317	77	18	financially	financially	ADV
issue-2317	77	19	independent	independent	ADJ
issue-2317	77	20	.	.	PUNCT
issue-2317	78	1	incubators	incubator	NOUN
issue-2317	78	2	can	can	AUX
issue-2317	78	3	support	support	VERB
issue-2317	78	4	different	different	ADJ
issue-2317	78	5	types	type	NOUN
issue-2317	78	6	of	of	ADP
issue-2317	78	7	enterprises	enterprise	NOUN
issue-2317	78	8	.	.	PUNCT
issue-2317	79	1	one	one	NUM
issue-2317	79	2	of	of	ADP
issue-2317	79	3	the	the	DET
issue-2317	79	4	most	most	ADV
issue-2317	79	5	popular	popular	ADJ
issue-2317	79	6	forms	form	NOUN
issue-2317	79	7	of	of	ADP
issue-2317	79	8	financing	finance	VERB
issue-2317	79	9	innovative	innovative	ADJ
issue-2317	79	10	projects	project	NOUN
issue-2317	79	11	is	be	AUX
issue-2317	79	12	raising	raise	VERB
issue-2317	79	13	funds	fund	NOUN
issue-2317	79	14	from	from	ADP
issue-2317	79	15	"	"	PUNCT
issue-2317	79	16	business	business	NOUN
issue-2317	79	17	angels	angel	NOUN
issue-2317	79	18	"	"	PUNCT
issue-2317	79	19	–	–	PUNCT
issue-2317	79	20	individuals	individual	NOUN
issue-2317	79	21	.	.	PUNCT
issue-2317	80	1	these	these	DET
issue-2317	80	2	individuals	individual	NOUN
issue-2317	80	3	,	,	PUNCT
issue-2317	80	4	who	who	PRON
issue-2317	80	5	have	have	VERB
issue-2317	80	6	their	their	PRON
issue-2317	80	7	own	own	ADJ
issue-2317	80	8	financial	financial	ADJ
issue-2317	80	9	resources	resource	NOUN
issue-2317	80	10	,	,	PUNCT
issue-2317	80	11	invest	invest	VERB
issue-2317	80	12	them	they	PRON
issue-2317	80	13	in	in	ADP
issue-2317	80	14	risky	risky	ADJ
issue-2317	80	15	innovative	innovative	ADJ
issue-2317	80	16	projects	project	NOUN
issue-2317	80	17	in	in	ADP
issue-2317	80	18	order	order	NOUN
issue-2317	80	19	to	to	PART
issue-2317	80	20	obtain	obtain	VERB
issue-2317	80	21	a	a	DET
issue-2317	80	22	stake	stake	NOUN
issue-2317	80	23	in	in	ADP
issue-2317	80	24	such	such	ADJ
issue-2317	80	25	enterprises	enterprise	NOUN
issue-2317	80	26	or	or	CCONJ
issue-2317	80	27	to	to	PART
issue-2317	80	28	return	return	VERB
issue-2317	80	29	the	the	DET
issue-2317	80	30	invested	invest	VERB
issue-2317	80	31	funds	fund	NOUN
issue-2317	80	32	.	.	PUNCT
issue-2317	81	1	crowdfunding	crowdfunding	NOUN
issue-2317	81	2	is	be	AUX
issue-2317	81	3	one	one	NUM
issue-2317	81	4	of	of	ADP
issue-2317	81	5	the	the	DET
issue-2317	81	6	new	new	ADJ
issue-2317	81	7	ways	way	NOUN
issue-2317	81	8	to	to	PART
issue-2317	81	9	raise	raise	VERB
issue-2317	81	10	funds	fund	NOUN
issue-2317	81	11	for	for	ADP
issue-2317	81	12	innovative	innovative	ADJ
issue-2317	81	13	projects	project	NOUN
issue-2317	81	14	.	.	PUNCT
issue-2317	82	1	crowdfunding	crowdfunding	NOUN
issue-2317	82	2	is	be	AUX
issue-2317	82	3	a	a	DET
issue-2317	82	4	form	form	NOUN
issue-2317	82	5	of	of	ADP
issue-2317	82	6	crowdsourcing	crowdsourcing	NOUN
issue-2317	82	7	that	that	PRON
issue-2317	82	8	involves	involve	VERB
issue-2317	82	9	raising	raise	VERB
issue-2317	82	10	free	free	ADJ
issue-2317	82	11	financial	financial	ADJ
issue-2317	82	12	resources	resource	NOUN
issue-2317	82	13	from	from	ADP
issue-2317	82	14	a	a	DET
issue-2317	82	15	wide	wide	ADJ
issue-2317	82	16	range	range	NOUN
issue-2317	82	17	of	of	ADP
issue-2317	82	18	individuals	individual	NOUN
issue-2317	82	19	,	,	PUNCT
issue-2317	82	20	such	such	ADJ
issue-2317	82	21	as	as	ADP
issue-2317	82	22	individuals	individual	NOUN
issue-2317	82	23	and	and	CCONJ
issue-2317	82	24	microinvestors	microinvestor	NOUN
issue-2317	82	25	.	.	PUNCT
issue-2317	83	1	these	these	DET
issue-2317	83	2	individuals	individual	NOUN
issue-2317	83	3	,	,	PUNCT
issue-2317	83	4	acting	act	VERB
issue-2317	83	5	in	in	ADP
issue-2317	83	6	their	their	PRON
issue-2317	83	7	own	own	ADJ
issue-2317	83	8	interests	interest	NOUN
issue-2317	83	9	,	,	PUNCT
issue-2317	83	10	provide	provide	VERB
issue-2317	83	11	financial	financial	ADJ
issue-2317	83	12	support	support	NOUN
issue-2317	83	13	to	to	ADP
issue-2317	83	14	various	various	ADJ
issue-2317	83	15	projects	project	NOUN
issue-2317	83	16	(	(	PUNCT
issue-2317	83	17	commercial	commercial	ADJ
issue-2317	83	18	and	and	CCONJ
issue-2317	83	19	non	non	ADJ
issue-2317	83	20	-	-	ADJ
issue-2317	83	21	commercial	commercial	ADJ
issue-2317	83	22	,	,	PUNCT
issue-2317	83	23	including	include	VERB
issue-2317	83	24	social	social	ADJ
issue-2317	83	25	,	,	PUNCT
issue-2317	83	26	political	political	ADJ
issue-2317	83	27	and	and	CCONJ
issue-2317	83	28	cultural	cultural	ADJ
issue-2317	83	29	)	)	PUNCT
issue-2317	83	30	,	,	PUNCT
issue-2317	83	31	mainly	mainly	ADV
issue-2317	83	32	through	through	ADP
issue-2317	83	33	the	the	DET
issue-2317	83	34	global	global	ADJ
issue-2317	83	35	internet	internet	NOUN
issue-2317	83	36	,	,	PUNCT
issue-2317	83	37	without	without	ADP
issue-2317	83	38	receiving	receive	VERB
issue-2317	83	39	or	or	CCONJ
issue-2317	83	40	with	with	ADP
issue-2317	83	41	the	the	DET
issue-2317	83	42	subsequent	subsequent	ADJ
issue-2317	83	43	receipt	receipt	NOUN
issue-2317	83	44	of	of	ADP
issue-2317	83	45	non	non	ADJ
issue-2317	83	46	-	-	ADJ
issue-2317	83	47	financial	financial	ADJ
issue-2317	83	48	rewards	reward	NOUN
issue-2317	83	49	from	from	ADP
issue-2317	83	50	investors	investor	NOUN
issue-2317	83	51	.	.	PUNCT
issue-2317	84	1	depending	depend	VERB
issue-2317	84	2	on	on	ADP
issue-2317	84	3	the	the	DET
issue-2317	84	4	type	type	NOUN
issue-2317	84	5	of	of	ADP
issue-2317	84	6	reward	reward	NOUN
issue-2317	84	7	for	for	ADP
issue-2317	84	8	participants	participant	NOUN
issue-2317	84	9	,	,	PUNCT
issue-2317	84	10	crowdfunding	crowdfunding	NOUN
issue-2317	84	11	is	be	AUX
issue-2317	84	12	divided	divide	VERB
issue-2317	84	13	into	into	ADP
issue-2317	84	14	the	the	DET
issue-2317	84	15	following	follow	VERB
issue-2317	84	16	categories	category	NOUN
issue-2317	84	17	:	:	PUNCT
issue-2317	84	18	–	–	PUNCT
issue-2317	84	19	without	without	ADP
issue-2317	84	20	remuneration	remuneration	NOUN
issue-2317	84	21	;	;	PUNCT
issue-2317	84	22	–	–	PUNCT
issue-2317	84	23	with	with	ADP
issue-2317	84	24	non	non	ADJ
issue-2317	84	25	-	-	ADJ
issue-2317	84	26	financial	financial	ADJ
issue-2317	84	27	rewards	reward	NOUN
issue-2317	84	28	;	;	PUNCT
issue-2317	84	29	–	–	PUNCT
issue-2317	84	30	with	with	ADP
issue-2317	84	31	financial	financial	ADJ
issue-2317	84	32	rewards	reward	NOUN
issue-2317	84	33	(	(	PUNCT
issue-2317	84	34	known	know	VERB
issue-2317	84	35	as	as	ADP
issue-2317	84	36	crowdinvesting	crowdinvesting	NOUN
issue-2317	84	37	)	)	PUNCT
issue-2317	84	38	.	.	PUNCT
issue-2317	85	1	the	the	DET
issue-2317	85	2	first	first	ADJ
issue-2317	85	3	two	two	NUM
issue-2317	85	4	options	option	NOUN
issue-2317	85	5	are	be	AUX
issue-2317	85	6	typical	typical	ADJ
issue-2317	85	7	for	for	ADP
issue-2317	85	8	investing	invest	VERB
issue-2317	85	9	in	in	ADP
issue-2317	85	10	innovative	innovative	ADJ
issue-2317	85	11	projects	project	NOUN
issue-2317	85	12	in	in	ADP
issue-2317	85	13	the	the	DET
issue-2317	85	14	field	field	NOUN
issue-2317	85	15	of	of	ADP
issue-2317	85	16	social	social	ADJ
issue-2317	85	17	and	and	CCONJ
issue-2317	85	18	charitable	charitable	ADJ
issue-2317	85	19	initiatives	initiative	NOUN
issue-2317	85	20	.	.	PUNCT
issue-2317	86	1	as	as	ADP
issue-2317	86	2	for	for	ADP
issue-2317	86	3	entrepreneurial	entrepreneurial	ADJ
issue-2317	86	4	activities	activity	NOUN
issue-2317	86	5	,	,	PUNCT
issue-2317	86	6	the	the	DET
issue-2317	86	7	third	third	ADJ
issue-2317	86	8	type	type	NOUN
issue-2317	86	9	is	be	AUX
issue-2317	86	10	characterised	characterise	VERB
issue-2317	86	11	by	by	ADP
issue-2317	86	12	financial	financial	ADJ
issue-2317	86	13	rewards	reward	NOUN
issue-2317	86	14	.	.	PUNCT
issue-2317	87	1	crowdinvesting	crowdinvesting	NOUN
issue-2317	87	2	,	,	PUNCT
issue-2317	87	3	as	as	ADP
issue-2317	87	4	an	an	DET
issue-2317	87	5	aspect	aspect	NOUN
issue-2317	87	6	of	of	ADP
issue-2317	87	7	crowdfunding	crowdfunding	NOUN
issue-2317	87	8	,	,	PUNCT
issue-2317	87	9	is	be	AUX
issue-2317	87	10	the	the	DET
issue-2317	87	11	process	process	NOUN
issue-2317	87	12	of	of	ADP
issue-2317	87	13	attracting	attract	VERB
issue-2317	87	14	free	free	ADJ
issue-2317	87	15	financial	financial	ADJ
issue-2317	87	16	resources	resource	NOUN
issue-2317	87	17	from	from	ADP
issue-2317	87	18	a	a	DET
issue-2317	87	19	wide	wide	ADJ
issue-2317	87	20	range	range	NOUN
issue-2317	87	21	of	of	ADP
issue-2317	87	22	people	people	NOUN
issue-2317	87	23	,	,	PUNCT
issue-2317	87	24	such	such	ADJ
issue-2317	87	25	as	as	ADP
issue-2317	87	26	individuals	individual	NOUN
issue-2317	87	27	and	and	CCONJ
issue-2317	87	28	micro	micro	NOUN
issue-2317	87	29	-	-	NOUN
issue-2317	87	30	investors	investor	NOUN
issue-2317	87	31	with	with	ADP
issue-2317	87	32	their	their	PRON
issue-2317	87	33	own	own	ADJ
issue-2317	87	34	interests	interest	NOUN
issue-2317	87	35	.	.	PUNCT
issue-2317	88	1	this	this	DET
issue-2317	88	2	process	process	NOUN
issue-2317	88	3	is	be	AUX
issue-2317	88	4	aimed	aim	VERB
issue-2317	88	5	at	at	ADP
issue-2317	88	6	financing	finance	VERB
issue-2317	88	7	mainly	mainly	ADV
issue-2317	88	8	commercial	commercial	ADJ
issue-2317	88	9	projects	project	NOUN
issue-2317	88	10	via	via	ADP
issue-2317	88	11	the	the	DET
issue-2317	88	12	global	global	ADJ
issue-2317	88	13	internet	internet	NOUN
issue-2317	88	14	,	,	PUNCT
issue-2317	88	15	with	with	ADP
issue-2317	88	16	the	the	DET
issue-2317	88	17	subsequent	subsequent	ADJ
issue-2317	88	18	receipt	receipt	NOUN
issue-2317	88	19	of	of	ADP
issue-2317	88	20	financial	financial	ADJ
issue-2317	88	21	rewards	reward	NOUN
issue-2317	88	22	for	for	ADP
issue-2317	88	23	investors	investor	NOUN
issue-2317	88	24	.	.	PUNCT
issue-2317	89	1	the	the	DET
issue-2317	89	2	following	follow	VERB
issue-2317	89	3	forms	form	NOUN
issue-2317	89	4	of	of	ADP
issue-2317	89	5	crowdinvesting	crowdinvesting	NOUN
issue-2317	89	6	are	be	AUX
issue-2317	89	7	distinguished	distinguish	VERB
issue-2317	89	8	by	by	ADP
issue-2317	89	9	the	the	DET
issue-2317	89	10	type	type	NOUN
issue-2317	89	11	of	of	ADP
issue-2317	89	12	financial	financial	ADJ
issue-2317	89	13	reward	reward	NOUN
issue-2317	89	14	received	receive	VERB
issue-2317	89	15	by	by	ADP
issue-2317	89	16	participants	participant	NOUN
issue-2317	89	17	in	in	ADP
issue-2317	89	18	various	various	ADJ
issue-2317	89	19	projects	project	NOUN
issue-2317	89	20	:	:	PUNCT
issue-2317	89	21	royalty	royalty	NOUN
issue-2317	89	22	model	model	NOUN
issue-2317	89	23	;	;	PUNCT
issue-2317	89	24	people	people	NOUN
issue-2317	89	25	's	's	PART
issue-2317	89	26	lending	lending	NOUN
issue-2317	89	27	(	(	PUNCT
issue-2317	89	28	crowdfunding	crowdfunding	NOUN
issue-2317	89	29	)	)	PUNCT
issue-2317	89	30	;	;	PUNCT
issue-2317	89	31	equity	equity	NOUN
issue-2317	89	32	crowdfunding	crowdfunding	NOUN
issue-2317	89	33	.	.	PUNCT
issue-2317	90	1	in	in	ADP
issue-2317	90	2	the	the	DET
issue-2317	90	3	royalty	royalty	NOUN
issue-2317	90	4	model	model	NOUN
issue-2317	90	5	,	,	PUNCT
issue-2317	90	6	an	an	DET
issue-2317	90	7	investor	investor	NOUN
issue-2317	90	8	on	on	ADP
issue-2317	90	9	a	a	DET
issue-2317	90	10	crowdfunding	crowdfunding	NOUN
issue-2317	90	11	platform	platform	NOUN
issue-2317	90	12	acts	act	VERB
issue-2317	90	13	as	as	ADP
issue-2317	90	14	one	one	NUM
issue-2317	90	15	of	of	ADP
issue-2317	90	16	the	the	DET
issue-2317	90	17	co	co	NOUN
issue-2317	90	18	-	-	NOUN
issue-2317	90	19	founders	founder	NOUN
issue-2317	90	20	of	of	ADP
issue-2317	90	21	any	any	DET
issue-2317	90	22	author	author	NOUN
issue-2317	90	23	's	's	PART
issue-2317	90	24	innovative	innovative	ADJ
issue-2317	90	25	project	project	NOUN
issue-2317	90	26	and	and	CCONJ
issue-2317	90	27	,	,	PUNCT
issue-2317	90	28	in	in	ADP
issue-2317	90	29	addition	addition	NOUN
issue-2317	90	30	to	to	ADP
issue-2317	90	31	receiving	receive	VERB
issue-2317	90	32	nonfinancial	nonfinancial	ADJ
issue-2317	90	33	rewards	reward	NOUN
issue-2317	90	34	,	,	PUNCT
issue-2317	90	35	receives	receive	VERB
issue-2317	90	36	a	a	DET
issue-2317	90	37	portion	portion	NOUN
issue-2317	90	38	of	of	ADP
issue-2317	90	39	the	the	DET
issue-2317	90	40	project	project	NOUN
issue-2317	90	41	's	's	PART
issue-2317	90	42	funding	funding	NOUN
issue-2317	90	43	.	.	PUNCT
issue-2317	91	1	the	the	DET
issue-2317	91	2	essence	essence	NOUN
issue-2317	91	3	of	of	ADP
issue-2317	91	4	crowdfunding	crowdfunding	NOUN
issue-2317	91	5	is	be	AUX
issue-2317	91	6	that	that	SCONJ
issue-2317	91	7	individuals	individual	NOUN
issue-2317	91	8	provide	provide	VERB
issue-2317	91	9	loans	loan	NOUN
issue-2317	91	10	for	for	ADP
issue-2317	91	11	innovative	innovative	ADJ
issue-2317	91	12	projects	project	NOUN
issue-2317	91	13	of	of	ADP
issue-2317	91	14	individuals	individual	NOUN
issue-2317	91	15	and	and	CCONJ
issue-2317	91	16	legal	legal	ADJ
issue-2317	91	17	entities	entity	NOUN
issue-2317	91	18	with	with	ADP
issue-2317	91	19	the	the	DET
issue-2317	91	20	condition	condition	NOUN
issue-2317	91	21	that	that	SCONJ
issue-2317	91	22	they	they	PRON
issue-2317	91	23	are	be	AUX
issue-2317	91	24	repaid	repay	VERB
issue-2317	91	25	and	and	CCONJ
issue-2317	91	26	interest	interest	NOUN
issue-2317	91	27	is	be	AUX
issue-2317	91	28	paid	pay	VERB
issue-2317	91	29	.	.	PUNCT
issue-2317	92	1	the	the	DET
issue-2317	92	2	borrower	borrower	NOUN
issue-2317	92	3	receives	receive	VERB
issue-2317	92	4	a	a	DET
issue-2317	92	5	loan	loan	NOUN
issue-2317	92	6	at	at	ADP
issue-2317	92	7	a	a	DET
issue-2317	92	8	reduced	reduced	ADJ
issue-2317	92	9	interest	interest	NOUN
issue-2317	92	10	rate	rate	NOUN
issue-2317	92	11	and	and	CCONJ
issue-2317	92	12	a	a	DET
issue-2317	92	13	simplified	simplified	ADJ
issue-2317	92	14	procedure	procedure	NOUN
issue-2317	92	15	.	.	PUNCT
issue-2317	93	1	in	in	ADP
issue-2317	93	2	essence	essence	NOUN
issue-2317	93	3	,	,	PUNCT
issue-2317	93	4	this	this	DET
issue-2317	93	5	form	form	NOUN
issue-2317	93	6	of	of	ADP
issue-2317	93	7	crowdinvesting	crowdinvesting	NOUN
issue-2317	93	8	is	be	AUX
issue-2317	93	9	a	a	DET
issue-2317	93	10	type	type	NOUN
issue-2317	93	11	of	of	ADP
issue-2317	93	12	lending	lending	NOUN
issue-2317	93	13	by	by	ADP
issue-2317	93	14	individuals	individual	NOUN
issue-2317	93	15	with	with	ADP
issue-2317	93	16	small	small	ADJ
issue-2317	93	17	capital	capital	NOUN
issue-2317	93	18	to	to	ADP
issue-2317	93	19	innovative	innovative	ADJ
issue-2317	93	20	projects	project	NOUN
issue-2317	93	21	offered	offer	VERB
issue-2317	93	22	on	on	ADP
issue-2317	93	23	a	a	DET
issue-2317	93	24	relevant	relevant	ADJ
issue-2317	93	25	crowdfunding	crowdfunding	NOUN
issue-2317	93	26	platform	platform	NOUN
issue-2317	93	27	(	(	PUNCT
issue-2317	93	28	table	table	NOUN
issue-2317	93	29	4	4	NUM
issue-2317	93	30	)	)	PUNCT
issue-2317	93	31	.	.	PUNCT
issue-2317	94	1	table	table	NOUN
issue-2317	94	2	3	3	NUM
issue-2317	94	3	accounting	account	VERB
issue-2317	94	4	for	for	ADP
issue-2317	94	5	venture	venture	NOUN
issue-2317	94	6	capital	capital	NOUN
issue-2317	94	7	investments	investment	NOUN
issue-2317	94	8	in	in	ADP
issue-2317	94	9	a	a	DET
issue-2317	94	10	company	company	NOUN
issue-2317	94	11	that	that	PRON
issue-2317	94	12	attracts	attract	VERB
issue-2317	94	13	investments	investment	NOUN
issue-2317	94	14	business	business	NOUN
issue-2317	94	15	transaction	transaction	NOUN
issue-2317	94	16	sale	sale	NOUN
issue-2317	94	17	of	of	ADP
issue-2317	94	18	company	company	NOUN
issue-2317	94	19	shares	share	VERB
issue-2317	94	20	long	long	ADJ
issue-2317	94	21	-	-	PUNCT
issue-2317	94	22	term	term	NOUN
issue-2317	94	23	investment	investment	NOUN
issue-2317	94	24	loan	loan	NOUN
issue-2317	94	25	debit	debit	NOUN
issue-2317	94	26	credit	credit	NOUN
issue-2317	94	27	debit	debit	NOUN
issue-2317	94	28	credit	credit	NOUN
issue-2317	94	29	receipt	receipt	NOUN
issue-2317	94	30	of	of	ADP
issue-2317	94	31	venture	venture	NOUN
issue-2317	94	32	capital	capital	NOUN
issue-2317	94	33	funds	fund	NOUN
issue-2317	94	34	46	46	NUM
issue-2317	94	35	31	31	NUM
issue-2317	94	36	,	,	PUNCT
issue-2317	94	37	10	10	NUM
issue-2317	94	38	,	,	PUNCT
issue-2317	94	39	11	11	NUM
issue-2317	94	40	,	,	PUNCT
issue-2317	94	41	12	12	NUM
issue-2317	94	42	404	404	NUM
issue-2317	94	43	46	46	NUM
issue-2317	94	44	31	31	NUM
issue-2317	94	45	,	,	PUNCT
issue-2317	94	46	10	10	NUM
issue-2317	94	47	,	,	PUNCT
issue-2317	94	48	11	11	NUM
issue-2317	94	49	,	,	PUNCT
issue-2317	94	50	12	12	NUM
issue-2317	94	51	505	505	NUM
issue-2317	94	52	,	,	PUNCT
issue-2317	94	53	506	506	NUM
issue-2317	94	54	,	,	PUNCT
issue-2317	94	55	53	53	NUM
issue-2317	94	56	,	,	PUNCT
issue-2317	94	57	55	55	NUM
issue-2317	94	58	accrual	accrual	ADJ
issue-2317	94	59	of	of	ADP
issue-2317	94	60	dividends	dividend	NOUN
issue-2317	94	61	to	to	ADP
issue-2317	94	62	shareholders	shareholder	NOUN
issue-2317	94	63	or	or	CCONJ
issue-2317	94	64	interest	interest	NOUN
issue-2317	94	65	on	on	ADP
issue-2317	94	66	borrowings	borrowing	NOUN
issue-2317	94	67	443	443	NUM
issue-2317	94	68	671	671	NUM
issue-2317	94	69	95	95	NUM
issue-2317	94	70	684	684	NUM
issue-2317	94	71	payment	payment	NOUN
issue-2317	94	72	of	of	ADP
issue-2317	94	73	accrued	accrue	VERB
issue-2317	94	74	dividends	dividend	NOUN
issue-2317	94	75	or	or	CCONJ
issue-2317	94	76	interest	interest	NOUN
issue-2317	94	77	671	671	NUM
issue-2317	94	78	311	311	NUM
issue-2317	94	79	684	684	NUM
issue-2317	94	80	311	311	NUM
issue-2317	94	81	source	source	NOUN
issue-2317	94	82	:	:	PUNCT
issue-2317	94	83	(	(	PUNCT
issue-2317	94	84	kucherenko	kucherenko	ADJ
issue-2317	94	85	,	,	PUNCT
issue-2317	94	86	ratushna	ratushna	NOUN
issue-2317	94	87	,	,	PUNCT
issue-2317	94	88	melnyk	melnyk	NOUN
issue-2317	94	89	,	,	PUNCT
issue-2317	94	90	2019	2019	NUM
issue-2317	94	91	)	)	PUNCT
issue-2317	94	92	table	table	NOUN
issue-2317	94	93	4	4	NUM
issue-2317	94	94	crowdfunding	crowdfunde	VERB
issue-2317	94	95	accounting	accounting	NOUN
issue-2317	94	96	business	business	NOUN
issue-2317	94	97	transaction	transaction	NOUN
issue-2317	94	98	debit	debit	NOUN
issue-2317	94	99	credit	credit	NOUN
issue-2317	94	100	receipt	receipt	NOUN
issue-2317	94	101	of	of	ADP
issue-2317	94	102	long	long	ADJ
issue-2317	94	103	-	-	PUNCT
issue-2317	94	104	term	term	NOUN
issue-2317	94	105	borrowed	borrow	VERB
issue-2317	94	106	funds	fund	NOUN
issue-2317	94	107	311	311	NUM
issue-2317	94	108	55	55	NUM
issue-2317	94	109	accrual	accrual	ADJ
issue-2317	94	110	of	of	ADP
issue-2317	94	111	interest	interest	NOUN
issue-2317	94	112	on	on	ADP
issue-2317	94	113	long	long	ADJ
issue-2317	94	114	-	-	PUNCT
issue-2317	94	115	term	term	NOUN
issue-2317	94	116	liabilities	liability	NOUN
issue-2317	94	117	95	95	NUM
issue-2317	94	118	684	684	NUM
issue-2317	94	119	repayment	repayment	NOUN
issue-2317	94	120	of	of	ADP
issue-2317	94	121	long	long	ADJ
issue-2317	94	122	-	-	PUNCT
issue-2317	94	123	term	term	NOUN
issue-2317	94	124	liabilities	liability	NOUN
issue-2317	94	125	55	55	NUM
issue-2317	94	126	311	311	NUM
issue-2317	94	127	repayment	repayment	NOUN
issue-2317	94	128	of	of	ADP
issue-2317	94	129	interest	interest	NOUN
issue-2317	94	130	on	on	ADP
issue-2317	94	131	long	long	ADJ
issue-2317	94	132	-	-	PUNCT
issue-2317	94	133	term	term	NOUN
issue-2317	94	134	liabilities	liability	NOUN
issue-2317	94	135	684	684	NUM
issue-2317	94	136	311	311	NUM
issue-2317	94	137	table	table	NOUN
issue-2317	94	138	5	5	NUM
issue-2317	94	139	accounting	account	VERB
issue-2317	94	140	for	for	ADP
issue-2317	94	141	equity	equity	NOUN
issue-2317	94	142	crowdfunding	crowdfunding	NOUN
issue-2317	94	143	business	business	NOUN
issue-2317	94	144	transaction	transaction	NOUN
issue-2317	94	145	share	share	NOUN
issue-2317	94	146	in	in	ADP
issue-2317	94	147	the	the	DET
issue-2317	94	148	capital	capital	NOUN
issue-2317	94	149	of	of	ADP
issue-2317	94	150	the	the	DET
issue-2317	94	151	issuing	issue	VERB
issue-2317	94	152	company	company	NOUN
issue-2317	94	153	sale	sale	NOUN
issue-2317	94	154	of	of	ADP
issue-2317	94	155	company	company	NOUN
issue-2317	94	156	shares	share	NOUN
issue-2317	94	157	debit	debit	VERB
issue-2317	94	158	credit	credit	NOUN
issue-2317	94	159	debit	debit	NOUN
issue-2317	94	160	credit	credit	NOUN
issue-2317	94	161	investor	investor	NOUN
issue-2317	94	162	contributions	contribution	NOUN
issue-2317	94	163	made	make	VERB
issue-2317	94	164	31	31	NUM
issue-2317	94	165	46	46	NUM
issue-2317	94	166	31	31	NUM
issue-2317	94	167	46	46	NUM
issue-2317	94	168	increase	increase	NOUN
issue-2317	94	169	in	in	ADP
issue-2317	94	170	equity	equity	NOUN
issue-2317	94	171	capital	capital	NOUN
issue-2317	94	172	46	46	NUM
issue-2317	94	173	40	40	NUM
issue-2317	94	174	46	46	NUM
issue-2317	94	175	40	40	NUM
issue-2317	94	176	accrual	accrual	ADJ
issue-2317	94	177	and	and	CCONJ
issue-2317	94	178	payment	payment	NOUN
issue-2317	94	179	of	of	ADP
issue-2317	94	180	part	part	NOUN
issue-2317	94	181	of	of	ADP
issue-2317	94	182	the	the	DET
issue-2317	94	183	profit	profit	NOUN
issue-2317	94	184	to	to	ADP
issue-2317	94	185	participants	participant	NOUN
issue-2317	94	186	or	or	CCONJ
issue-2317	94	187	dividends	dividend	NOUN
issue-2317	94	188	443	443	NUM
issue-2317	94	189	672	672	NUM
issue-2317	94	190	672	672	NUM
issue-2317	94	191	31	31	NUM
issue-2317	94	192	443	443	NUM
issue-2317	94	193	671	671	NUM
issue-2317	94	194	671	671	NUM
issue-2317	94	195	31	31	NUM
issue-2317	94	196	source	source	NOUN
issue-2317	94	197	:	:	PUNCT
issue-2317	94	198	(	(	PUNCT
issue-2317	94	199	kucherenko	kucherenko	ADJ
issue-2317	94	200	,	,	PUNCT
issue-2317	94	201	ratushna	ratushna	NOUN
issue-2317	94	202	,	,	PUNCT
issue-2317	94	203	melnyk	melnyk	NOUN
issue-2317	94	204	,	,	PUNCT
issue-2317	94	205	2019	2019	NUM
issue-2317	94	206	)	)	PUNCT
issue-2317	94	207	baltic	baltic	ADJ
issue-2317	94	208	journal	journal	NOUN
issue-2317	94	209	of	of	ADP
issue-2317	94	210	economic	economic	ADJ
issue-2317	94	211	studies	study	NOUN
issue-2317	94	212	109	109	NUM
issue-2317	94	213	vol	vol	NOUN
issue-2317	94	214	.	.	PUNCT
issue-2317	95	1	10	10	NUM
issue-2317	95	2	no	no	NOUN
issue-2317	95	3	.	.	NOUN
issue-2317	95	4	1	1	NUM
issue-2317	95	5	,	,	PUNCT
issue-2317	95	6	2024	2024	NUM
issue-2317	95	7	equity	equity	NOUN
issue-2317	95	8	crowdfunding	crowdfunding	NOUN
issue-2317	95	9	involves	involve	VERB
issue-2317	95	10	the	the	DET
issue-2317	95	11	investor	investor	NOUN
issue-2317	95	12	receiving	receive	VERB
issue-2317	95	13	a	a	DET
issue-2317	95	14	share	share	NOUN
issue-2317	95	15	of	of	ADP
issue-2317	95	16	ownership	ownership	NOUN
issue-2317	95	17	or	or	CCONJ
issue-2317	95	18	shares	share	NOUN
issue-2317	95	19	in	in	ADP
issue-2317	95	20	the	the	DET
issue-2317	95	21	company	company	NOUN
issue-2317	95	22	,	,	PUNCT
issue-2317	95	23	as	as	ADV
issue-2317	95	24	well	well	ADV
issue-2317	95	25	as	as	ADP
issue-2317	95	26	the	the	DET
issue-2317	95	27	right	right	NOUN
issue-2317	95	28	to	to	PART
issue-2317	95	29	vote	vote	VERB
issue-2317	95	30	at	at	ADP
issue-2317	95	31	the	the	DET
issue-2317	95	32	general	general	ADJ
issue-2317	95	33	meeting	meeting	NOUN
issue-2317	95	34	of	of	ADP
issue-2317	95	35	shareholders	shareholder	NOUN
issue-2317	95	36	.	.	PUNCT
issue-2317	96	1	in	in	ADP
issue-2317	96	2	both	both	DET
issue-2317	96	3	cases	case	NOUN
issue-2317	96	4	,	,	PUNCT
issue-2317	96	5	there	there	PRON
issue-2317	96	6	are	be	VERB
issue-2317	96	7	changes	change	NOUN
issue-2317	96	8	in	in	ADP
issue-2317	96	9	the	the	DET
issue-2317	96	10	equity	equity	NOUN
issue-2317	96	11	of	of	ADP
issue-2317	96	12	the	the	DET
issue-2317	96	13	issuing	issue	VERB
issue-2317	96	14	company	company	NOUN
issue-2317	96	15	(	(	PUNCT
issue-2317	96	16	table	table	NOUN
issue-2317	96	17	5	5	NUM
issue-2317	96	18	)	)	PUNCT
issue-2317	96	19	.	.	PUNCT
issue-2317	97	1	thus	thus	ADV
issue-2317	97	2	,	,	PUNCT
issue-2317	97	3	financing	financing	NOUN
issue-2317	97	4	of	of	ADP
issue-2317	97	5	innovative	innovative	ADJ
issue-2317	97	6	activity	activity	NOUN
issue-2317	97	7	of	of	ADP
issue-2317	97	8	enterprises	enterprise	NOUN
issue-2317	97	9	is	be	AUX
issue-2317	97	10	a	a	DET
issue-2317	97	11	complex	complex	ADJ
issue-2317	97	12	and	and	CCONJ
issue-2317	97	13	multifaceted	multifaceted	ADJ
issue-2317	97	14	process	process	NOUN
issue-2317	97	15	that	that	PRON
issue-2317	97	16	reflects	reflect	VERB
issue-2317	97	17	the	the	DET
issue-2317	97	18	close	close	ADJ
issue-2317	97	19	interconnection	interconnection	NOUN
issue-2317	97	20	of	of	ADP
issue-2317	97	21	all	all	DET
issue-2317	97	22	its	its	PRON
issue-2317	97	23	subjects	subject	NOUN
issue-2317	97	24	.	.	PUNCT
issue-2317	98	1	its	its	PRON
issue-2317	98	2	purpose	purpose	NOUN
issue-2317	98	3	is	be	AUX
issue-2317	98	4	to	to	PART
issue-2317	98	5	attract	attract	VERB
issue-2317	98	6	and	and	CCONJ
issue-2317	98	7	efficiently	efficiently	ADV
issue-2317	98	8	allocate	allocate	VERB
issue-2317	98	9	various	various	ADJ
issue-2317	98	10	financial	financial	ADJ
issue-2317	98	11	resources	resource	NOUN
issue-2317	98	12	to	to	PART
issue-2317	98	13	solve	solve	VERB
issue-2317	98	14	production	production	NOUN
issue-2317	98	15	tasks	task	NOUN
issue-2317	98	16	aimed	aim	VERB
issue-2317	98	17	at	at	ADP
issue-2317	98	18	ensuring	ensure	VERB
issue-2317	98	19	the	the	DET
issue-2317	98	20	innovative	innovative	ADJ
issue-2317	98	21	activity	activity	NOUN
issue-2317	98	22	of	of	ADP
issue-2317	98	23	a	a	DET
issue-2317	98	24	business	business	NOUN
issue-2317	98	25	entity	entity	NOUN
issue-2317	98	26	.	.	PUNCT
issue-2317	99	1	4	4	X
issue-2317	99	2	.	.	X
issue-2317	99	3	directions	direction	NOUN
issue-2317	99	4	for	for	ADP
issue-2317	99	5	improving	improve	VERB
issue-2317	99	6	the	the	DET
issue-2317	99	7	accounting	accounting	NOUN
issue-2317	99	8	of	of	ADP
issue-2317	99	9	innovative	innovative	ADJ
issue-2317	99	10	activities	activity	NOUN
issue-2317	99	11	of	of	ADP
issue-2317	99	12	enterprises	enterprise	NOUN
issue-2317	99	13	in	in	ADP
issue-2317	99	14	the	the	DET
issue-2317	99	15	context	context	NOUN
issue-2317	99	16	of	of	ADP
issue-2317	99	17	ensuring	ensure	VERB
issue-2317	99	18	their	their	PRON
issue-2317	99	19	economic	economic	ADJ
issue-2317	99	20	sustainability	sustainability	NOUN
issue-2317	99	21	one	one	NUM
issue-2317	99	22	of	of	ADP
issue-2317	99	23	the	the	DET
issue-2317	99	24	main	main	ADJ
issue-2317	99	25	drawbacks	drawback	NOUN
issue-2317	99	26	of	of	ADP
issue-2317	99	27	the	the	DET
issue-2317	99	28	current	current	ADJ
issue-2317	99	29	system	system	NOUN
issue-2317	99	30	of	of	ADP
issue-2317	99	31	accounting	account	VERB
issue-2317	99	32	for	for	ADP
issue-2317	99	33	innovation	innovation	NOUN
issue-2317	99	34	costs	cost	NOUN
issue-2317	99	35	is	be	AUX
issue-2317	99	36	the	the	DET
issue-2317	99	37	lack	lack	NOUN
issue-2317	99	38	of	of	ADP
issue-2317	99	39	a	a	DET
issue-2317	99	40	unified	unified	ADJ
issue-2317	99	41	system	system	NOUN
issue-2317	99	42	of	of	ADP
issue-2317	99	43	accounting	accounting	NOUN
issue-2317	99	44	registers	register	NOUN
issue-2317	99	45	and	and	CCONJ
issue-2317	99	46	accounts	account	VERB
issue-2317	99	47	to	to	PART
issue-2317	99	48	correctly	correctly	ADV
issue-2317	99	49	reflect	reflect	VERB
issue-2317	99	50	the	the	DET
issue-2317	99	51	costs	cost	NOUN
issue-2317	99	52	and	and	CCONJ
issue-2317	99	53	financial	financial	ADJ
issue-2317	99	54	results	result	NOUN
issue-2317	99	55	associated	associate	VERB
issue-2317	99	56	with	with	ADP
issue-2317	99	57	innovation	innovation	NOUN
issue-2317	99	58	activities	activity	NOUN
issue-2317	99	59	.	.	PUNCT
issue-2317	100	1	it	it	PRON
issue-2317	100	2	should	should	AUX
issue-2317	100	3	be	be	AUX
issue-2317	100	4	noted	note	VERB
issue-2317	100	5	that	that	SCONJ
issue-2317	100	6	the	the	DET
issue-2317	100	7	analytical	analytical	ADJ
issue-2317	100	8	accounting	accounting	NOUN
issue-2317	100	9	of	of	ADP
issue-2317	100	10	innovation	innovation	NOUN
issue-2317	100	11	costs	cost	NOUN
issue-2317	100	12	should	should	AUX
issue-2317	100	13	take	take	VERB
issue-2317	100	14	into	into	ADP
issue-2317	100	15	account	account	NOUN
issue-2317	100	16	different	different	ADJ
issue-2317	100	17	types	type	NOUN
issue-2317	100	18	of	of	ADP
issue-2317	100	19	innovation	innovation	NOUN
issue-2317	100	20	:	:	PUNCT
issue-2317	100	21	research	research	NOUN
issue-2317	100	22	and	and	CCONJ
issue-2317	100	23	development	development	NOUN
issue-2317	100	24	costs	cost	NOUN
issue-2317	100	25	;	;	PUNCT
issue-2317	100	26	costs	cost	NOUN
issue-2317	100	27	of	of	ADP
issue-2317	100	28	producing	produce	VERB
issue-2317	100	29	a	a	DET
issue-2317	100	30	new	new	ADJ
issue-2317	100	31	type	type	NOUN
issue-2317	100	32	of	of	ADP
issue-2317	100	33	product	product	NOUN
issue-2317	100	34	(	(	PUNCT
issue-2317	100	35	product	product	NOUN
issue-2317	100	36	innovation	innovation	NOUN
issue-2317	100	37	)	)	PUNCT
issue-2317	100	38	;	;	PUNCT
issue-2317	100	39	costs	cost	NOUN
issue-2317	100	40	of	of	ADP
issue-2317	100	41	developing	develop	VERB
issue-2317	100	42	a	a	DET
issue-2317	100	43	new	new	ADJ
issue-2317	100	44	technology	technology	NOUN
issue-2317	100	45	(	(	PUNCT
issue-2317	100	46	technological	technological	ADJ
issue-2317	100	47	innovation	innovation	NOUN
issue-2317	100	48	)	)	PUNCT
issue-2317	100	49	;	;	PUNCT
issue-2317	100	50	costs	cost	NOUN
issue-2317	100	51	of	of	ADP
issue-2317	100	52	organisational	organisational	ADJ
issue-2317	100	53	and	and	CCONJ
issue-2317	100	54	managerial	managerial	ADJ
issue-2317	100	55	innovation	innovation	NOUN
issue-2317	100	56	.	.	PUNCT
issue-2317	101	1	however	however	ADV
issue-2317	101	2	,	,	PUNCT
issue-2317	101	3	one	one	PRON
issue-2317	101	4	should	should	AUX
issue-2317	101	5	not	not	PART
issue-2317	101	6	exclude	exclude	VERB
issue-2317	101	7	the	the	DET
issue-2317	101	8	possibility	possibility	NOUN
issue-2317	101	9	of	of	ADP
issue-2317	101	10	keeping	keep	VERB
issue-2317	101	11	analytical	analytical	ADJ
issue-2317	101	12	records	record	NOUN
issue-2317	101	13	of	of	ADP
issue-2317	101	14	innovation	innovation	NOUN
issue-2317	101	15	costs	cost	NOUN
issue-2317	101	16	in	in	ADP
issue-2317	101	17	different	different	ADJ
issue-2317	101	18	areas	area	NOUN
issue-2317	101	19	of	of	ADP
issue-2317	101	20	innovation	innovation	NOUN
issue-2317	101	21	activity	activity	NOUN
issue-2317	101	22	,	,	PUNCT
issue-2317	101	23	such	such	ADJ
issue-2317	101	24	as	as	ADP
issue-2317	101	25	internal	internal	ADJ
issue-2317	101	26	r&d	r&d	NOUN
issue-2317	101	27	;	;	PUNCT
issue-2317	101	28	acquisition	acquisition	NOUN
issue-2317	101	29	of	of	ADP
issue-2317	101	30	r&d	r&d	PROPN
issue-2317	101	31	(	(	PUNCT
issue-2317	101	32	external	external	ADJ
issue-2317	101	33	r&d	r&d	NOUN
issue-2317	101	34	)	)	PUNCT
issue-2317	101	35	;	;	PUNCT
issue-2317	101	36	acquisition	acquisition	NOUN
issue-2317	101	37	of	of	ADP
issue-2317	101	38	machinery	machinery	NOUN
issue-2317	101	39	,	,	PUNCT
issue-2317	101	40	equipment	equipment	NOUN
issue-2317	101	41	and	and	CCONJ
issue-2317	101	42	software	software	NOUN
issue-2317	101	43	;	;	PUNCT
issue-2317	101	44	acquisition	acquisition	NOUN
issue-2317	101	45	of	of	ADP
issue-2317	101	46	other	other	ADJ
issue-2317	101	47	external	external	ADJ
issue-2317	101	48	knowledge	knowledge	NOUN
issue-2317	101	49	.	.	PUNCT
issue-2317	102	1	regarding	regard	VERB
issue-2317	102	2	the	the	DET
issue-2317	102	3	regulatory	regulatory	ADJ
issue-2317	102	4	framework	framework	NOUN
issue-2317	102	5	for	for	ADP
issue-2317	102	6	accounting	account	VERB
issue-2317	102	7	for	for	ADP
issue-2317	102	8	innovation	innovation	NOUN
issue-2317	102	9	costs	cost	NOUN
issue-2317	102	10	in	in	ADP
issue-2317	102	11	domestic	domestic	ADJ
issue-2317	102	12	legislation	legislation	NOUN
issue-2317	102	13	,	,	PUNCT
issue-2317	102	14	it	it	PRON
issue-2317	102	15	should	should	AUX
issue-2317	102	16	be	be	AUX
issue-2317	102	17	noted	note	VERB
issue-2317	102	18	that	that	SCONJ
issue-2317	102	19	there	there	PRON
issue-2317	102	20	is	be	VERB
issue-2317	102	21	no	no	DET
issue-2317	102	22	approved	approve	VERB
issue-2317	102	23	unified	unified	ADJ
issue-2317	102	24	methodology	methodology	NOUN
issue-2317	102	25	for	for	ADP
issue-2317	102	26	accounting	account	VERB
issue-2317	102	27	for	for	ADP
issue-2317	102	28	such	such	ADJ
issue-2317	102	29	costs	cost	NOUN
issue-2317	102	30	in	in	ADP
issue-2317	102	31	ukrainian	ukrainian	ADJ
issue-2317	102	32	accounting	accounting	NOUN
issue-2317	102	33	.	.	PUNCT
issue-2317	103	1	in	in	ADP
issue-2317	103	2	ukraine	ukraine	PROPN
issue-2317	103	3	,	,	PUNCT
issue-2317	103	4	the	the	DET
issue-2317	103	5	accounting	accounting	NOUN
issue-2317	103	6	of	of	ADP
issue-2317	103	7	innovation	innovation	NOUN
issue-2317	103	8	costs	cost	NOUN
issue-2317	103	9	is	be	AUX
issue-2317	103	10	scattered	scatter	VERB
issue-2317	103	11	among	among	ADP
issue-2317	103	12	various	various	ADJ
issue-2317	103	13	regulatory	regulatory	ADJ
issue-2317	103	14	documentsthe	documentsthe	DET
issue-2317	103	15	current	current	ADJ
issue-2317	103	16	expenses	expense	NOUN
issue-2317	103	17	of	of	ADP
issue-2317	103	18	innovation	innovation	NOUN
issue-2317	103	19	activities	activity	NOUN
issue-2317	103	20	are	be	AUX
issue-2317	103	21	accounted	account	VERB
issue-2317	103	22	for	for	ADP
issue-2317	103	23	in	in	ADP
issue-2317	103	24	accordance	accordance	NOUN
issue-2317	103	25	with	with	ADP
issue-2317	103	26	ar(s	ar(s	NOUN
issue-2317	103	27	)	)	PUNCT
issue-2317	103	28	16	16	NUM
issue-2317	103	29	"	"	PUNCT
issue-2317	103	30	expenses	expense	NOUN
issue-2317	103	31	"	"	PUNCT
issue-2317	103	32	and	and	CCONJ
issue-2317	103	33	account	account	VERB
issue-2317	103	34	941	941	NUM
issue-2317	103	35	"	"	PUNCT
issue-2317	103	36	research	research	NOUN
issue-2317	103	37	and	and	CCONJ
issue-2317	103	38	development	development	NOUN
issue-2317	103	39	expenses	expense	NOUN
issue-2317	103	40	"	"	PUNCT
issue-2317	103	41	is	be	AUX
issue-2317	103	42	used	use	VERB
issue-2317	103	43	to	to	PART
issue-2317	103	44	summarise	summarise	VERB
issue-2317	103	45	the	the	DET
issue-2317	103	46	innovation	innovation	NOUN
issue-2317	103	47	expenses	expense	NOUN
issue-2317	103	48	for	for	ADP
issue-2317	103	49	the	the	DET
issue-2317	103	50	period	period	NOUN
issue-2317	103	51	.	.	PUNCT
issue-2317	104	1	the	the	DET
issue-2317	104	2	related	relate	VERB
issue-2317	104	3	capital	capital	NOUN
issue-2317	104	4	expenditure	expenditure	NOUN
issue-2317	104	5	is	be	AUX
issue-2317	104	6	accounted	account	VERB
issue-2317	104	7	for	for	ADP
issue-2317	104	8	in	in	ADP
issue-2317	104	9	accordance	accordance	NOUN
issue-2317	104	10	with	with	ADP
issue-2317	104	11	ar(s	ar(s	NOUN
issue-2317	104	12	)	)	PUNCT
issue-2317	104	13	"	"	PUNCT
issue-2317	104	14	intangible	intangible	ADJ
issue-2317	104	15	assets	asset	NOUN
issue-2317	104	16	"	"	PUNCT
issue-2317	104	17	and	and	CCONJ
issue-2317	104	18	ar(s	ar(s	NUM
issue-2317	104	19	)	)	PUNCT
issue-2317	104	20	"	"	PUNCT
issue-2317	104	21	property	property	NOUN
issue-2317	104	22	,	,	PUNCT
issue-2317	104	23	plant	plant	NOUN
issue-2317	104	24	and	and	CCONJ
issue-2317	104	25	equipment	equipment	NOUN
issue-2317	104	26	"	"	PUNCT
issue-2317	104	27	.	.	PUNCT
issue-2317	105	1	in	in	ADP
issue-2317	105	2	accordance	accordance	NOUN
issue-2317	105	3	with	with	ADP
issue-2317	105	4	the	the	DET
issue-2317	105	5	law	law	NOUN
issue-2317	105	6	of	of	ADP
issue-2317	105	7	ukraine	ukraine	NOUN
issue-2317	105	8	"	"	PUNCT
issue-2317	105	9	on	on	ADP
issue-2317	105	10	innovative	innovative	ADJ
issue-2317	105	11	activities	activity	NOUN
issue-2317	105	12	"	"	PUNCT
issue-2317	105	13	,	,	PUNCT
issue-2317	105	14	the	the	DET
issue-2317	105	15	objects	object	NOUN
issue-2317	105	16	of	of	ADP
issue-2317	105	17	innovative	innovative	ADJ
issue-2317	105	18	activities	activity	NOUN
issue-2317	105	19	are	be	AUX
issue-2317	105	20	as	as	SCONJ
issue-2317	105	21	follows	follow	VERB
issue-2317	105	22	:	:	PUNCT
issue-2317	105	23	–	–	PUNCT
issue-2317	105	24	innovative	innovative	ADJ
issue-2317	105	25	programmes	programme	NOUN
issue-2317	105	26	and	and	CCONJ
issue-2317	105	27	projects	project	NOUN
issue-2317	105	28	;	;	PUNCT
issue-2317	105	29	–	–	PUNCT
issue-2317	105	30	new	new	ADJ
issue-2317	105	31	knowledge	knowledge	NOUN
issue-2317	105	32	and	and	CCONJ
issue-2317	105	33	intellectual	intellectual	ADJ
issue-2317	105	34	products	product	NOUN
issue-2317	105	35	;	;	PUNCT
issue-2317	105	36	–	–	PUNCT
issue-2317	105	37	production	production	NOUN
issue-2317	105	38	equipment	equipment	NOUN
issue-2317	105	39	and	and	CCONJ
issue-2317	105	40	processes	process	NOUN
issue-2317	105	41	;	;	PUNCT
issue-2317	105	42	–	–	PUNCT
issue-2317	105	43	production	production	NOUN
issue-2317	105	44	and	and	CCONJ
issue-2317	105	45	business	business	NOUN
issue-2317	105	46	infrastructure	infrastructure	NOUN
issue-2317	105	47	;	;	PUNCT
issue-2317	105	48	–	–	PUNCT
issue-2317	105	49	organisational	organisational	ADJ
issue-2317	105	50	and	and	CCONJ
issue-2317	105	51	technical	technical	ADJ
issue-2317	105	52	solutions	solution	NOUN
issue-2317	105	53	of	of	ADP
issue-2317	105	54	a	a	DET
issue-2317	105	55	production	production	NOUN
issue-2317	105	56	,	,	PUNCT
issue-2317	105	57	administrative	administrative	ADJ
issue-2317	105	58	,	,	PUNCT
issue-2317	105	59	commercial	commercial	ADJ
issue-2317	105	60	or	or	CCONJ
issue-2317	105	61	other	other	ADJ
issue-2317	105	62	nature	nature	NOUN
issue-2317	105	63	that	that	PRON
issue-2317	105	64	significantly	significantly	ADV
issue-2317	105	65	improve	improve	VERB
issue-2317	105	66	the	the	DET
issue-2317	105	67	structure	structure	NOUN
issue-2317	105	68	and	and	CCONJ
issue-2317	105	69	quality	quality	NOUN
issue-2317	105	70	of	of	ADP
issue-2317	105	71	production	production	NOUN
issue-2317	105	72	and/or	and/or	CCONJ
issue-2317	105	73	the	the	DET
issue-2317	105	74	social	social	ADJ
issue-2317	105	75	sphere	sphere	NOUN
issue-2317	105	76	;	;	PUNCT
issue-2317	105	77	–	–	PUNCT
issue-2317	105	78	raw	raw	ADJ
issue-2317	105	79	materials	material	NOUN
issue-2317	105	80	,	,	PUNCT
issue-2317	105	81	means	mean	VERB
issue-2317	105	82	of	of	ADP
issue-2317	105	83	their	their	PRON
issue-2317	105	84	extraction	extraction	NOUN
issue-2317	105	85	and	and	CCONJ
issue-2317	105	86	processing	processing	NOUN
issue-2317	105	87	;	;	PUNCT
issue-2317	105	88	–	–	PUNCT
issue-2317	105	89	marketable	marketable	ADJ
issue-2317	105	90	products	product	NOUN
issue-2317	105	91	;	;	PUNCT
issue-2317	105	92	–	–	PUNCT
issue-2317	105	93	mechanisms	mechanism	NOUN
issue-2317	105	94	for	for	ADP
issue-2317	105	95	the	the	DET
issue-2317	105	96	formation	formation	NOUN
issue-2317	105	97	of	of	ADP
issue-2317	105	98	the	the	DET
issue-2317	105	99	consumer	consumer	NOUN
issue-2317	105	100	market	market	NOUN
issue-2317	105	101	and	and	CCONJ
issue-2317	105	102	sales	sale	NOUN
issue-2317	105	103	of	of	ADP
issue-2317	105	104	commercial	commercial	ADJ
issue-2317	105	105	products	product	NOUN
issue-2317	105	106	.	.	PUNCT
issue-2317	106	1	it	it	PRON
issue-2317	106	2	is	be	AUX
issue-2317	106	3	these	these	DET
issue-2317	106	4	objects	object	NOUN
issue-2317	106	5	of	of	ADP
issue-2317	106	6	innovation	innovation	NOUN
issue-2317	106	7	activity	activity	NOUN
issue-2317	106	8	that	that	PRON
issue-2317	106	9	should	should	AUX
issue-2317	106	10	be	be	AUX
issue-2317	106	11	primarily	primarily	ADV
issue-2317	106	12	reflected	reflect	VERB
issue-2317	106	13	in	in	ADP
issue-2317	106	14	accounting	accounting	NOUN
issue-2317	106	15	,	,	PUNCT
issue-2317	106	16	where	where	SCONJ
issue-2317	106	17	information	information	NOUN
issue-2317	106	18	on	on	ADP
issue-2317	106	19	costs	cost	NOUN
issue-2317	106	20	is	be	AUX
issue-2317	106	21	accumulated	accumulate	VERB
issue-2317	106	22	.	.	PUNCT
issue-2317	107	1	it	it	PRON
issue-2317	107	2	is	be	AUX
issue-2317	107	3	clear	clear	ADJ
issue-2317	107	4	that	that	SCONJ
issue-2317	107	5	the	the	DET
issue-2317	107	6	allocation	allocation	NOUN
issue-2317	107	7	of	of	ADP
issue-2317	107	8	innovation	innovation	NOUN
issue-2317	107	9	accounting	accounting	NOUN
issue-2317	107	10	should	should	AUX
issue-2317	107	11	be	be	AUX
issue-2317	107	12	more	more	ADV
issue-2317	107	13	specific	specific	ADJ
issue-2317	107	14	and	and	CCONJ
issue-2317	107	15	linked	link	VERB
issue-2317	107	16	to	to	ADP
issue-2317	107	17	the	the	DET
issue-2317	107	18	current	current	ADJ
issue-2317	107	19	methodology	methodology	NOUN
issue-2317	107	20	of	of	ADP
issue-2317	107	21	accounting	account	VERB
issue-2317	107	22	for	for	ADP
issue-2317	107	23	costs	cost	NOUN
issue-2317	107	24	by	by	ADP
issue-2317	107	25	item	item	NOUN
issue-2317	107	26	and	and	CCONJ
issue-2317	107	27	element	element	NOUN
issue-2317	107	28	,	,	PUNCT
issue-2317	107	29	which	which	PRON
issue-2317	107	30	are	be	AUX
issue-2317	107	31	further	far	ADV
issue-2317	107	32	detailed	detail	VERB
issue-2317	107	33	within	within	ADP
issue-2317	107	34	management	management	NOUN
issue-2317	107	35	subaccounts	subaccount	NOUN
issue-2317	107	36	.	.	PUNCT
issue-2317	108	1	another	another	DET
issue-2317	108	2	difficulty	difficulty	NOUN
issue-2317	108	3	is	be	AUX
issue-2317	108	4	separating	separate	VERB
issue-2317	108	5	costs	cost	NOUN
issue-2317	108	6	that	that	PRON
issue-2317	108	7	are	be	AUX
issue-2317	108	8	related	relate	VERB
issue-2317	108	9	to	to	ADP
issue-2317	108	10	innovation	innovation	NOUN
issue-2317	108	11	from	from	ADP
issue-2317	108	12	those	those	PRON
issue-2317	108	13	that	that	PRON
issue-2317	108	14	are	be	AUX
issue-2317	108	15	not	not	PART
issue-2317	108	16	.	.	PUNCT
issue-2317	109	1	the	the	DET
issue-2317	109	2	ukrainian	ukrainian	ADJ
issue-2317	109	3	financial	financial	ADJ
issue-2317	109	4	accounting	accounting	NOUN
issue-2317	109	5	system	system	NOUN
issue-2317	109	6	does	do	AUX
issue-2317	109	7	not	not	PART
issue-2317	109	8	provide	provide	VERB
issue-2317	109	9	clear	clear	ADJ
issue-2317	109	10	methodological	methodological	ADJ
issue-2317	109	11	principles	principle	NOUN
issue-2317	109	12	for	for	ADP
issue-2317	109	13	accounting	account	VERB
issue-2317	109	14	for	for	ADP
issue-2317	109	15	the	the	DET
issue-2317	109	16	processes	process	NOUN
issue-2317	109	17	of	of	ADP
issue-2317	109	18	creation	creation	NOUN
issue-2317	109	19	and	and	CCONJ
issue-2317	109	20	use	use	NOUN
issue-2317	109	21	of	of	ADP
issue-2317	109	22	innovations	innovation	NOUN
issue-2317	109	23	.	.	PUNCT
issue-2317	110	1	the	the	DET
issue-2317	110	2	objects	object	NOUN
issue-2317	110	3	of	of	ADP
issue-2317	110	4	innovation	innovation	NOUN
issue-2317	110	5	accounting	accounting	NOUN
issue-2317	110	6	do	do	AUX
issue-2317	110	7	not	not	PART
issue-2317	110	8	have	have	VERB
issue-2317	110	9	proper	proper	ADJ
issue-2317	110	10	accounts	account	NOUN
issue-2317	110	11	in	in	ADP
issue-2317	110	12	the	the	DET
issue-2317	110	13	accounting	accounting	NOUN
issue-2317	110	14	system	system	NOUN
issue-2317	110	15	.	.	PUNCT
issue-2317	111	1	information	information	NOUN
issue-2317	111	2	on	on	ADP
issue-2317	111	3	innovation	innovation	NOUN
issue-2317	111	4	objects	object	NOUN
issue-2317	111	5	is	be	AUX
issue-2317	111	6	formed	form	VERB
issue-2317	111	7	on	on	ADP
issue-2317	111	8	the	the	DET
issue-2317	111	9	basis	basis	NOUN
issue-2317	111	10	of	of	ADP
issue-2317	111	11	general	general	ADJ
issue-2317	111	12	accounts	account	NOUN
issue-2317	111	13	without	without	ADP
issue-2317	111	14	taking	take	VERB
issue-2317	111	15	into	into	ADP
issue-2317	111	16	account	account	NOUN
issue-2317	111	17	the	the	DET
issue-2317	111	18	specifics	specific	NOUN
issue-2317	111	19	of	of	ADP
issue-2317	111	20	innovation	innovation	NOUN
issue-2317	111	21	processes	process	NOUN
issue-2317	111	22	.	.	PUNCT
issue-2317	112	1	many	many	ADJ
issue-2317	112	2	enterprises	enterprise	NOUN
issue-2317	112	3	do	do	AUX
issue-2317	112	4	not	not	PART
issue-2317	112	5	keep	keep	VERB
issue-2317	112	6	internal	internal	ADJ
issue-2317	112	7	accounting	accounting	NOUN
issue-2317	112	8	registers	register	NOUN
issue-2317	112	9	that	that	PRON
issue-2317	112	10	would	would	AUX
issue-2317	112	11	allow	allow	VERB
issue-2317	112	12	them	they	PRON
issue-2317	112	13	to	to	PART
issue-2317	112	14	track	track	VERB
issue-2317	112	15	the	the	DET
issue-2317	112	16	economic	economic	ADJ
issue-2317	112	17	performance	performance	NOUN
issue-2317	112	18	of	of	ADP
issue-2317	112	19	innovation	innovation	NOUN
issue-2317	112	20	activities	activity	NOUN
issue-2317	112	21	.	.	PUNCT
issue-2317	113	1	the	the	DET
issue-2317	113	2	annual	annual	ADJ
issue-2317	113	3	accounts	account	NOUN
issue-2317	113	4	do	do	AUX
issue-2317	113	5	not	not	PART
issue-2317	113	6	contain	contain	VERB
issue-2317	113	7	items	item	NOUN
issue-2317	113	8	that	that	PRON
issue-2317	113	9	would	would	AUX
issue-2317	113	10	reflect	reflect	VERB
issue-2317	113	11	the	the	DET
issue-2317	113	12	income	income	NOUN
issue-2317	113	13	,	,	PUNCT
issue-2317	113	14	expenditure	expenditure	NOUN
issue-2317	113	15	and	and	CCONJ
issue-2317	113	16	results	result	NOUN
issue-2317	113	17	of	of	ADP
issue-2317	113	18	the	the	DET
issue-2317	113	19	enterprise	enterprise	NOUN
issue-2317	113	20	's	's	PART
issue-2317	113	21	innovation	innovation	NOUN
issue-2317	113	22	activities	activity	NOUN
issue-2317	113	23	.	.	PUNCT
issue-2317	114	1	to	to	PART
issue-2317	114	2	address	address	VERB
issue-2317	114	3	this	this	DET
issue-2317	114	4	issue	issue	NOUN
issue-2317	114	5	,	,	PUNCT
issue-2317	114	6	researchers	researcher	NOUN
issue-2317	114	7	suggest	suggest	VERB
issue-2317	114	8	different	different	ADJ
issue-2317	114	9	methods	method	NOUN
issue-2317	114	10	of	of	ADP
issue-2317	114	11	grouping	group	VERB
issue-2317	114	12	innovation	innovation	NOUN
issue-2317	114	13	costs	cost	NOUN
issue-2317	114	14	in	in	ADP
issue-2317	114	15	the	the	DET
issue-2317	114	16	accounts	account	NOUN
issue-2317	114	17	.	.	PUNCT
issue-2317	115	1	these	these	PRON
issue-2317	115	2	include	include	VERB
issue-2317	115	3	the	the	DET
issue-2317	115	4	use	use	NOUN
issue-2317	115	5	of	of	ADP
issue-2317	115	6	management	management	NOUN
issue-2317	115	7	sub	sub	NOUN
issue-2317	115	8	-	-	NOUN
issue-2317	115	9	accounts	account	NOUN
issue-2317	115	10	of	of	ADP
issue-2317	115	11	account	account	NOUN
issue-2317	115	12	941	941	NUM
issue-2317	115	13	"	"	PUNCT
issue-2317	115	14	research	research	NOUN
issue-2317	115	15	and	and	CCONJ
issue-2317	115	16	development	development	NOUN
issue-2317	115	17	expenses	expense	NOUN
issue-2317	115	18	"	"	PUNCT
issue-2317	115	19	,	,	PUNCT
issue-2317	115	20	the	the	DET
issue-2317	115	21	use	use	NOUN
issue-2317	115	22	of	of	ADP
issue-2317	115	23	special	special	ADJ
issue-2317	115	24	sub	sub	NOUN
issue-2317	115	25	-	-	NOUN
issue-2317	115	26	accounts	account	NOUN
issue-2317	115	27	for	for	ADP
issue-2317	115	28	intangible	intangible	ADJ
issue-2317	115	29	assets	asset	NOUN
issue-2317	115	30	,	,	PUNCT
issue-2317	115	31	sub	sub	NOUN
issue-2317	115	32	-	-	NOUN
issue-2317	115	33	accounts	account	NOUN
issue-2317	115	34	for	for	ADP
issue-2317	115	35	production	production	NOUN
issue-2317	115	36	costs	cost	NOUN
issue-2317	115	37	,	,	PUNCT
issue-2317	115	38	sales	sale	NOUN
issue-2317	115	39	and	and	CCONJ
issue-2317	115	40	administrative	administrative	ADJ
issue-2317	115	41	expenses	expense	NOUN
issue-2317	115	42	.	.	PUNCT
issue-2317	116	1	the	the	DET
issue-2317	116	2	possibility	possibility	NOUN
issue-2317	116	3	of	of	ADP
issue-2317	116	4	using	use	VERB
issue-2317	116	5	special	special	ADJ
issue-2317	116	6	sub	sub	NOUN
issue-2317	116	7	-	-	NOUN
issue-2317	116	8	accounts	account	NOUN
issue-2317	116	9	for	for	ADP
issue-2317	116	10	prepaid	prepaid	ADJ
issue-2317	116	11	expenses	expense	NOUN
issue-2317	116	12	is	be	AUX
issue-2317	116	13	also	also	ADV
issue-2317	116	14	being	be	AUX
issue-2317	116	15	considered	consider	VERB
issue-2317	116	16	.	.	PUNCT
issue-2317	117	1	all	all	DET
issue-2317	117	2	these	these	DET
issue-2317	117	3	proposals	proposal	NOUN
issue-2317	117	4	have	have	VERB
issue-2317	117	5	a	a	DET
issue-2317	117	6	significant	significant	ADJ
issue-2317	117	7	drawback	drawback	NOUN
issue-2317	117	8	–	–	PUNCT
issue-2317	117	9	they	they	PRON
issue-2317	117	10	do	do	AUX
issue-2317	117	11	not	not	PART
issue-2317	117	12	guarantee	guarantee	VERB
issue-2317	117	13	the	the	DET
issue-2317	117	14	creation	creation	NOUN
issue-2317	117	15	of	of	ADP
issue-2317	117	16	a	a	DET
issue-2317	117	17	unified	unified	ADJ
issue-2317	117	18	cost	cost	NOUN
issue-2317	117	19	accounting	accounting	NOUN
issue-2317	117	20	system	system	NOUN
issue-2317	117	21	throughout	throughout	ADP
issue-2317	117	22	the	the	DET
issue-2317	117	23	entire	entire	ADJ
issue-2317	117	24	life	life	NOUN
issue-2317	117	25	cycle	cycle	NOUN
issue-2317	117	26	of	of	ADP
issue-2317	117	27	innovation	innovation	NOUN
issue-2317	117	28	.	.	PUNCT
issue-2317	118	1	effective	effective	ADJ
issue-2317	118	2	innovation	innovation	NOUN
issue-2317	118	3	cost	cost	NOUN
issue-2317	118	4	accounting	accounting	NOUN
issue-2317	118	5	should	should	AUX
issue-2317	118	6	simultaneously	simultaneously	ADV
issue-2317	118	7	take	take	VERB
issue-2317	118	8	into	into	ADP
issue-2317	118	9	account	account	NOUN
issue-2317	118	10	the	the	DET
issue-2317	118	11	objects	object	NOUN
issue-2317	118	12	(	(	PUNCT
issue-2317	118	13	types	type	NOUN
issue-2317	118	14	of	of	ADP
issue-2317	118	15	innovations	innovation	NOUN
issue-2317	118	16	)	)	PUNCT
issue-2317	118	17	and	and	CCONJ
issue-2317	118	18	phases	phase	NOUN
issue-2317	118	19	(	(	PUNCT
issue-2317	118	20	processes	process	NOUN
issue-2317	118	21	)	)	PUNCT
issue-2317	118	22	of	of	ADP
issue-2317	118	23	the	the	DET
issue-2317	118	24	innovation	innovation	NOUN
issue-2317	118	25	cycle	cycle	NOUN
issue-2317	118	26	:	:	PUNCT
issue-2317	118	27	–	–	PUNCT
issue-2317	118	28	idea	idea	NOUN
issue-2317	118	29	generation	generation	NOUN
issue-2317	118	30	;	;	PUNCT
issue-2317	118	31	–	–	PUNCT
issue-2317	118	32	design	design	NOUN
issue-2317	118	33	and	and	CCONJ
issue-2317	118	34	development	development	NOUN
issue-2317	118	35	work	work	NOUN
issue-2317	118	36	;	;	PUNCT
issue-2317	118	37	–	–	PUNCT
issue-2317	118	38	production	production	NOUN
issue-2317	118	39	of	of	ADP
issue-2317	118	40	an	an	DET
issue-2317	118	41	experimental	experimental	ADJ
issue-2317	118	42	sample	sample	NOUN
issue-2317	118	43	;	;	PUNCT
issue-2317	118	44	–	–	PUNCT
issue-2317	118	45	mass	mass	NOUN
issue-2317	118	46	production	production	NOUN
issue-2317	118	47	;	;	PUNCT
issue-2317	118	48	–	–	PUNCT
issue-2317	118	49	introducing	introduce	VERB
issue-2317	118	50	a	a	DET
issue-2317	118	51	new	new	ADJ
issue-2317	118	52	product	product	NOUN
issue-2317	118	53	based	base	VERB
issue-2317	118	54	on	on	ADP
issue-2317	118	55	cost	cost	NOUN
issue-2317	118	56	-	-	PUNCT
issue-2317	118	57	effectiveness	effectiveness	NOUN
issue-2317	118	58	;	;	PUNCT
issue-2317	118	59	–	–	PUNCT
issue-2317	118	60	costs	cost	NOUN
issue-2317	118	61	of	of	ADP
issue-2317	118	62	large	large	ADJ
issue-2317	118	63	-	-	PUNCT
issue-2317	118	64	scale	scale	NOUN
issue-2317	118	65	launch	launch	NOUN
issue-2317	118	66	of	of	ADP
issue-2317	118	67	new	new	ADJ
issue-2317	118	68	products	product	NOUN
issue-2317	118	69	;	;	PUNCT
issue-2317	118	70	–	–	PUNCT
issue-2317	118	71	formation	formation	NOUN
issue-2317	118	72	of	of	ADP
issue-2317	118	73	funding	funding	NOUN
issue-2317	118	74	sources	source	NOUN
issue-2317	118	75	for	for	ADP
issue-2317	118	76	further	further	ADJ
issue-2317	118	77	innovations	innovation	NOUN
issue-2317	118	78	.	.	PUNCT
issue-2317	119	1	furthermore	furthermore	ADV
issue-2317	119	2	,	,	PUNCT
issue-2317	119	3	most	most	ADJ
issue-2317	119	4	of	of	ADP
issue-2317	119	5	these	these	DET
issue-2317	119	6	proposals	proposal	NOUN
issue-2317	119	7	use	use	VERB
issue-2317	119	8	an	an	DET
issue-2317	119	9	unsuccessful	unsuccessful	ADJ
issue-2317	119	10	methodological	methodological	ADJ
issue-2317	119	11	approach	approach	NOUN
issue-2317	119	12	of	of	ADP
issue-2317	119	13	using	use	VERB
issue-2317	119	14	synthetic	synthetic	ADJ
issue-2317	119	15	balance	balance	NOUN
issue-2317	119	16	sheet	sheet	NOUN
issue-2317	119	17	accounts	account	NOUN
issue-2317	119	18	with	with	ADP
issue-2317	119	19	the	the	DET
issue-2317	119	20	introduction	introduction	NOUN
issue-2317	119	21	of	of	ADP
issue-2317	119	22	third	third	ADJ
issue-2317	119	23	-	-	PUNCT
issue-2317	119	24	order	order	NOUN
issue-2317	119	25	sub	sub	NOUN
issue-2317	119	26	-	-	NOUN
issue-2317	119	27	accounts	account	NOUN
issue-2317	119	28	to	to	PART
issue-2317	119	29	produce	produce	VERB
issue-2317	119	30	management	management	NOUN
issue-2317	119	31	accounting	accounting	NOUN
issue-2317	119	32	.	.	PUNCT
issue-2317	120	1	this	this	DET
issue-2317	120	2	overloads	overload	NOUN
issue-2317	120	3	and	and	CCONJ
issue-2317	120	4	complicates	complicate	VERB
issue-2317	120	5	the	the	DET
issue-2317	120	6	baltic	baltic	ADJ
issue-2317	120	7	journal	journal	NOUN
issue-2317	120	8	of	of	ADP
issue-2317	120	9	economic	economic	ADJ
issue-2317	120	10	studies	study	NOUN
issue-2317	120	11	110	110	NUM
issue-2317	120	12	vol	vol	NOUN
issue-2317	120	13	.	.	PUNCT
issue-2317	121	1	10	10	NUM
issue-2317	121	2	no	no	NOUN
issue-2317	121	3	.	.	NOUN
issue-2317	121	4	1	1	NUM
issue-2317	121	5	,	,	PUNCT
issue-2317	121	6	2024	2024	NUM
issue-2317	121	7	synthetic	synthetic	ADJ
issue-2317	121	8	accounts	account	NOUN
issue-2317	121	9	with	with	ADP
issue-2317	121	10	excessive	excessive	ADJ
issue-2317	121	11	detail	detail	NOUN
issue-2317	121	12	,	,	PUNCT
issue-2317	121	13	making	make	VERB
issue-2317	121	14	the	the	DET
issue-2317	121	15	analytical	analytical	ADJ
issue-2317	121	16	accounting	accounting	NOUN
issue-2317	121	17	system	system	NOUN
issue-2317	121	18	unduly	unduly	ADV
issue-2317	121	19	complex	complex	ADJ
issue-2317	121	20	,	,	PUNCT
issue-2317	121	21	cumbersome	cumbersome	ADJ
issue-2317	121	22	and	and	CCONJ
issue-2317	121	23	inflexible	inflexible	ADJ
issue-2317	121	24	.	.	PUNCT
issue-2317	122	1	the	the	DET
issue-2317	122	2	use	use	NOUN
issue-2317	122	3	of	of	ADP
issue-2317	122	4	account	account	NOUN
issue-2317	122	5	941	941	NUM
issue-2317	122	6	"	"	PUNCT
issue-2317	122	7	research	research	NOUN
issue-2317	122	8	and	and	CCONJ
issue-2317	122	9	development	development	NOUN
issue-2317	122	10	expenses	expense	NOUN
issue-2317	122	11	"	"	PUNCT
issue-2317	122	12	with	with	ADP
issue-2317	122	13	the	the	DET
issue-2317	122	14	introduction	introduction	NOUN
issue-2317	122	15	of	of	ADP
issue-2317	122	16	additional	additional	ADJ
issue-2317	122	17	subaccounts	subaccount	NOUN
issue-2317	122	18	for	for	ADP
issue-2317	122	19	in	in	ADP
issue-2317	122	20	-	-	PUNCT
issue-2317	122	21	depth	depth	NOUN
issue-2317	122	22	analysis	analysis	NOUN
issue-2317	122	23	is	be	AUX
issue-2317	122	24	not	not	PART
issue-2317	122	25	sufficient	sufficient	ADJ
issue-2317	122	26	to	to	PART
issue-2317	122	27	fully	fully	ADV
issue-2317	122	28	describe	describe	VERB
issue-2317	122	29	all	all	DET
issue-2317	122	30	innovation	innovation	NOUN
issue-2317	122	31	processes	process	NOUN
issue-2317	122	32	.	.	PUNCT
issue-2317	123	1	this	this	PRON
issue-2317	123	2	is	be	AUX
issue-2317	123	3	due	due	ADJ
issue-2317	123	4	to	to	ADP
issue-2317	123	5	the	the	DET
issue-2317	123	6	fact	fact	NOUN
issue-2317	123	7	that	that	SCONJ
issue-2317	123	8	the	the	DET
issue-2317	123	9	accounts	account	NOUN
issue-2317	123	10	of	of	ADP
issue-2317	123	11	class	class	NOUN
issue-2317	123	12	9	9	NUM
issue-2317	123	13	"	"	PUNCT
issue-2317	123	14	operating	operating	NOUN
issue-2317	123	15	expenses	expense	NOUN
issue-2317	123	16	"	"	PUNCT
issue-2317	123	17	are	be	AUX
issue-2317	123	18	only	only	ADV
issue-2317	123	19	used	use	VERB
issue-2317	123	20	to	to	PART
issue-2317	123	21	record	record	VERB
issue-2317	123	22	the	the	DET
issue-2317	123	23	current	current	ADJ
issue-2317	123	24	expenses	expense	NOUN
issue-2317	123	25	of	of	ADP
issue-2317	123	26	the	the	DET
issue-2317	123	27	reporting	reporting	NOUN
issue-2317	123	28	period	period	NOUN
issue-2317	123	29	,	,	PUNCT
issue-2317	123	30	and	and	CCONJ
issue-2317	123	31	the	the	DET
issue-2317	123	32	investments	investment	NOUN
issue-2317	123	33	in	in	ADP
issue-2317	123	34	innovation	innovation	NOUN
issue-2317	123	35	activities	activity	NOUN
issue-2317	123	36	are	be	AUX
issue-2317	123	37	recorded	record	VERB
issue-2317	123	38	separately	separately	ADV
issue-2317	123	39	from	from	ADP
issue-2317	123	40	this	this	DET
issue-2317	123	41	account	account	NOUN
issue-2317	123	42	.	.	PUNCT
issue-2317	124	1	in	in	ADP
issue-2317	124	2	view	view	NOUN
issue-2317	124	3	of	of	ADP
issue-2317	124	4	the	the	DET
issue-2317	124	5	above	above	NOUN
issue-2317	124	6	,	,	PUNCT
issue-2317	124	7	it	it	PRON
issue-2317	124	8	is	be	AUX
issue-2317	124	9	recommended	recommend	VERB
issue-2317	124	10	that	that	SCONJ
issue-2317	124	11	the	the	DET
issue-2317	124	12	types	type	NOUN
issue-2317	124	13	of	of	ADP
issue-2317	124	14	innovations	innovation	NOUN
issue-2317	124	15	in	in	ADP
issue-2317	124	16	the	the	DET
issue-2317	124	17	accounting	accounting	NOUN
issue-2317	124	18	system	system	NOUN
issue-2317	124	19	should	should	AUX
issue-2317	124	20	be	be	AUX
issue-2317	124	21	coded	code	VERB
issue-2317	124	22	on	on	ADP
issue-2317	124	23	management	management	NOUN
issue-2317	124	24	subaccounts	subaccount	NOUN
issue-2317	124	25	.	.	PUNCT
issue-2317	125	1	to	to	PART
issue-2317	125	2	account	account	VERB
issue-2317	125	3	for	for	ADP
issue-2317	125	4	the	the	DET
issue-2317	125	5	costs	cost	NOUN
issue-2317	125	6	of	of	ADP
issue-2317	125	7	innovation	innovation	NOUN
issue-2317	125	8	,	,	PUNCT
issue-2317	125	9	it	it	PRON
issue-2317	125	10	is	be	AUX
issue-2317	125	11	proposed	propose	VERB
issue-2317	125	12	to	to	PART
issue-2317	125	13	use	use	VERB
issue-2317	125	14	accounts	account	NOUN
issue-2317	125	15	of	of	ADP
issue-2317	125	16	class	class	NOUN
issue-2317	125	17	8	8	NUM
issue-2317	125	18	"	"	PUNCT
issue-2317	125	19	costs	cost	NOUN
issue-2317	125	20	by	by	ADP
issue-2317	125	21	elements	element	NOUN
issue-2317	125	22	"	"	PUNCT
issue-2317	125	23	,	,	PUNCT
issue-2317	125	24	disclosing	disclose	VERB
issue-2317	125	25	management	management	NOUN
issue-2317	125	26	subaccounts	subaccount	NOUN
issue-2317	125	27	of	of	ADP
issue-2317	125	28	the	the	DET
issue-2317	125	29	third	third	ADJ
issue-2317	125	30	,	,	PUNCT
issue-2317	125	31	fourth	fourth	ADJ
issue-2317	125	32	and	and	CCONJ
issue-2317	125	33	more	more	ADJ
issue-2317	125	34	order	order	NOUN
issue-2317	125	35	in	in	ADP
issue-2317	125	36	accordance	accordance	NOUN
issue-2317	125	37	with	with	ADP
issue-2317	125	38	the	the	DET
issue-2317	125	39	following	follow	VERB
issue-2317	125	40	principles	principle	NOUN
issue-2317	125	41	:	:	PUNCT
issue-2317	126	1	1	1	X
issue-2317	126	2	.	.	PUNCT
issue-2317	126	3	the	the	DET
issue-2317	126	4	main	main	ADJ
issue-2317	126	5	goal	goal	NOUN
issue-2317	126	6	of	of	ADP
issue-2317	126	7	building	build	VERB
issue-2317	126	8	a	a	DET
issue-2317	126	9	system	system	NOUN
issue-2317	126	10	of	of	ADP
issue-2317	126	11	accounting	accounting	NOUN
issue-2317	126	12	and	and	CCONJ
issue-2317	126	13	analytical	analytical	ADJ
issue-2317	126	14	information	information	NOUN
issue-2317	126	15	on	on	ADP
issue-2317	126	16	costs	cost	NOUN
issue-2317	126	17	should	should	AUX
issue-2317	126	18	be	be	AUX
issue-2317	126	19	to	to	PART
issue-2317	126	20	focus	focus	VERB
issue-2317	126	21	on	on	ADP
issue-2317	126	22	innovation	innovation	NOUN
issue-2317	126	23	.	.	PUNCT
issue-2317	127	1	2	2	X
issue-2317	127	2	.	.	X
issue-2317	127	3	the	the	DET
issue-2317	127	4	formation	formation	NOUN
issue-2317	127	5	of	of	ADP
issue-2317	127	6	cost	cost	NOUN
issue-2317	127	7	elements	element	NOUN
issue-2317	127	8	for	for	ADP
issue-2317	127	9	management	management	NOUN
issue-2317	127	10	purposes	purpose	NOUN
issue-2317	127	11	should	should	AUX
issue-2317	127	12	be	be	AUX
issue-2317	127	13	carried	carry	VERB
issue-2317	127	14	out	out	ADP
issue-2317	127	15	in	in	ADP
issue-2317	127	16	as	as	ADV
issue-2317	127	17	much	much	ADJ
issue-2317	127	18	detail	detail	NOUN
issue-2317	127	19	as	as	ADP
issue-2317	127	20	possible	possible	ADJ
issue-2317	127	21	,	,	PUNCT
issue-2317	127	22	in	in	ADP
issue-2317	127	23	accordance	accordance	NOUN
issue-2317	127	24	with	with	ADP
issue-2317	127	25	the	the	DET
issue-2317	127	26	principles	principle	NOUN
issue-2317	127	27	of	of	ADP
issue-2317	127	28	purity	purity	NOUN
issue-2317	127	29	and	and	CCONJ
issue-2317	127	30	uniformity	uniformity	NOUN
issue-2317	127	31	of	of	ADP
issue-2317	127	32	costs	cost	NOUN
issue-2317	127	33	.	.	PUNCT
issue-2317	128	1	the	the	DET
issue-2317	128	2	item	item	NOUN
issue-2317	128	3	"	"	PUNCT
issue-2317	128	4	other	other	ADJ
issue-2317	128	5	expenses	expense	NOUN
issue-2317	128	6	"	"	PUNCT
issue-2317	128	7	should	should	AUX
issue-2317	128	8	be	be	AUX
issue-2317	128	9	practically	practically	ADV
issue-2317	128	10	absent	absent	ADJ
issue-2317	128	11	,	,	PUNCT
issue-2317	128	12	and	and	CCONJ
issue-2317	128	13	its	its	PRON
issue-2317	128	14	impact	impact	NOUN
issue-2317	128	15	on	on	ADP
issue-2317	128	16	the	the	DET
issue-2317	128	17	total	total	ADJ
issue-2317	128	18	amount	amount	NOUN
issue-2317	128	19	of	of	ADP
issue-2317	128	20	expenses	expense	NOUN
issue-2317	128	21	should	should	AUX
issue-2317	128	22	be	be	AUX
issue-2317	128	23	determined	determine	VERB
issue-2317	128	24	as	as	ADP
issue-2317	128	25	insignificant	insignificant	ADJ
issue-2317	128	26	.	.	PUNCT
issue-2317	129	1	3	3	X
issue-2317	129	2	.	.	X
issue-2317	129	3	types	type	NOUN
issue-2317	129	4	of	of	ADP
issue-2317	129	5	expenses	expense	NOUN
issue-2317	129	6	should	should	AUX
issue-2317	129	7	be	be	AUX
issue-2317	129	8	reflected	reflect	VERB
issue-2317	129	9	by	by	ADP
issue-2317	129	10	cost	cost	NOUN
issue-2317	129	11	carriers	carrier	NOUN
issue-2317	129	12	(	(	PUNCT
issue-2317	129	13	places	place	NOUN
issue-2317	129	14	of	of	ADP
issue-2317	129	15	origin	origin	NOUN
issue-2317	129	16	–	–	PUNCT
issue-2317	129	17	cost	cost	NOUN
issue-2317	129	18	centres	centre	NOUN
issue-2317	129	19	)	)	PUNCT
issue-2317	129	20	.	.	PUNCT
issue-2317	130	1	this	this	PRON
issue-2317	130	2	is	be	AUX
issue-2317	130	3	achieved	achieve	VERB
issue-2317	130	4	by	by	ADP
issue-2317	130	5	using	use	VERB
issue-2317	130	6	a	a	DET
issue-2317	130	7	cost	cost	NOUN
issue-2317	130	8	centre	centre	NOUN
issue-2317	130	9	code	code	NOUN
issue-2317	130	10	–	–	PUNCT
issue-2317	130	11	a	a	DET
issue-2317	130	12	subdivision	subdivision	NOUN
issue-2317	130	13	within	within	ADP
issue-2317	130	14	the	the	DET
issue-2317	130	15	account	account	NOUN
issue-2317	130	16	.	.	PUNCT
issue-2317	131	1	the	the	DET
issue-2317	131	2	management	management	NOUN
issue-2317	131	3	cost	cost	NOUN
issue-2317	131	4	code	code	NOUN
issue-2317	131	5	should	should	AUX
issue-2317	131	6	combine	combine	VERB
issue-2317	131	7	the	the	DET
issue-2317	131	8	necessary	necessary	ADJ
issue-2317	131	9	classification	classification	NOUN
issue-2317	131	10	features	feature	NOUN
issue-2317	131	11	depending	depend	VERB
issue-2317	131	12	on	on	ADP
issue-2317	131	13	the	the	DET
issue-2317	131	14	management	management	NOUN
issue-2317	131	15	objectives	objective	NOUN
issue-2317	131	16	and	and	CCONJ
issue-2317	131	17	the	the	DET
issue-2317	131	18	specifics	specific	NOUN
issue-2317	131	19	of	of	ADP
issue-2317	131	20	the	the	DET
issue-2317	131	21	innovation	innovation	NOUN
issue-2317	131	22	activity	activity	NOUN
issue-2317	131	23	at	at	ADP
issue-2317	131	24	the	the	DET
issue-2317	131	25	enterprise	enterprise	NOUN
issue-2317	131	26	.	.	PUNCT
issue-2317	132	1	consider	consider	VERB
issue-2317	132	2	a	a	DET
issue-2317	132	3	simple	simple	ADJ
issue-2317	132	4	example	example	NOUN
issue-2317	132	5	.	.	PUNCT
issue-2317	133	1	to	to	PART
issue-2317	133	2	account	account	VERB
issue-2317	133	3	for	for	ADP
issue-2317	133	4	the	the	DET
issue-2317	133	5	costs	cost	NOUN
issue-2317	133	6	of	of	ADP
issue-2317	133	7	high	high	ADJ
issue-2317	133	8	-	-	PUNCT
issue-2317	133	9	strength	strength	NOUN
issue-2317	133	10	steel	steel	NOUN
issue-2317	133	11	grade	grade	NOUN
issue-2317	133	12	05n21m8t3k	05n21m8t3k	PROPN
issue-2317	133	13	for	for	ADP
issue-2317	133	14	the	the	DET
issue-2317	133	15	production	production	NOUN
issue-2317	133	16	of	of	ADP
issue-2317	133	17	prototype	prototype	PROPN
issue-2317	133	18	c	c	NOUN
issue-2317	133	19	,	,	PUNCT
issue-2317	133	20	a	a	DET
issue-2317	133	21	coding	code	VERB
issue-2317	133	22	system	system	NOUN
issue-2317	133	23	is	be	AUX
issue-2317	133	24	used	use	VERB
issue-2317	133	25	.	.	PUNCT
issue-2317	134	1	the	the	DET
issue-2317	134	2	main	main	ADJ
issue-2317	134	3	production	production	NOUN
issue-2317	134	4	shop	shop	NOUN
issue-2317	134	5	will	will	AUX
issue-2317	134	6	be	be	AUX
issue-2317	134	7	assigned	assign	VERB
issue-2317	134	8	code	code	NOUN
issue-2317	134	9	01	01	NUM
issue-2317	134	10	,	,	PUNCT
issue-2317	134	11	and	and	CCONJ
issue-2317	134	12	the	the	DET
issue-2317	134	13	other	other	ADJ
issue-2317	134	14	shops	shop	NOUN
issue-2317	134	15	will	will	AUX
issue-2317	134	16	be	be	AUX
issue-2317	134	17	assigned	assign	VERB
issue-2317	134	18	codes	code	NOUN
issue-2317	134	19	02	02	NUM
issue-2317	134	20	and	and	CCONJ
issue-2317	134	21	03	03	NUM
issue-2317	134	22	.	.	PUNCT
issue-2317	135	1	workshop	workshop	NOUN
issue-2317	135	2	no	no	INTJ
issue-2317	135	3	.	.	PROPN
issue-2317	135	4	5	5	NUM
issue-2317	135	5	,	,	PUNCT
issue-2317	135	6	which	which	PRON
issue-2317	135	7	manufactures	manufacture	VERB
issue-2317	135	8	the	the	DET
issue-2317	135	9	prototype	prototype	NOUN
issue-2317	135	10	,	,	PUNCT
issue-2317	135	11	will	will	AUX
issue-2317	135	12	receive	receive	VERB
issue-2317	135	13	code	code	NOUN
issue-2317	135	14	05	05	NUM
issue-2317	135	15	.	.	PUNCT
issue-2317	136	1	for	for	ADP
issue-2317	136	2	the	the	DET
issue-2317	136	3	material	material	NOUN
issue-2317	136	4	cost	cost	NOUN
issue-2317	136	5	element	element	NOUN
issue-2317	136	6	of	of	ADP
issue-2317	136	7	the	the	DET
issue-2317	136	8	prototype	prototype	NOUN
issue-2317	136	9	,	,	PUNCT
issue-2317	136	10	assign	assign	VERB
issue-2317	136	11	code	code	NOUN
issue-2317	136	12	801	801	NUM
issue-2317	136	13	-	-	SYM
issue-2317	136	14	05	05	NUM
issue-2317	136	15	,	,	PUNCT
issue-2317	136	16	which	which	PRON
issue-2317	136	17	will	will	AUX
issue-2317	136	18	indicate	indicate	VERB
issue-2317	136	19	the	the	DET
issue-2317	136	20	place	place	NOUN
issue-2317	136	21	where	where	SCONJ
issue-2317	136	22	the	the	DET
issue-2317	136	23	costs	cost	NOUN
issue-2317	136	24	are	be	AUX
issue-2317	136	25	incurred	incur	VERB
issue-2317	136	26	(	(	PUNCT
issue-2317	136	27	cost	cost	NOUN
issue-2317	136	28	centre	centre	NOUN
issue-2317	136	29	)	)	PUNCT
issue-2317	136	30	.	.	PUNCT
issue-2317	137	1	to	to	PART
issue-2317	137	2	provide	provide	VERB
issue-2317	137	3	additional	additional	ADJ
issue-2317	137	4	information	information	NOUN
issue-2317	137	5	about	about	ADP
issue-2317	137	6	the	the	DET
issue-2317	137	7	type	type	NOUN
issue-2317	137	8	of	of	ADP
issue-2317	137	9	materials	material	NOUN
issue-2317	137	10	used	use	VERB
issue-2317	137	11	,	,	PUNCT
issue-2317	137	12	a	a	DET
issue-2317	137	13	code	code	NOUN
issue-2317	137	14	must	must	AUX
issue-2317	137	15	be	be	AUX
issue-2317	137	16	entered	enter	VERB
issue-2317	137	17	.	.	PUNCT
issue-2317	138	1	for	for	ADP
issue-2317	138	2	example	example	NOUN
issue-2317	138	3	,	,	PUNCT
issue-2317	138	4	innovative	innovative	ADJ
issue-2317	138	5	product	product	NOUN
issue-2317	138	6	c	c	NOUN
issue-2317	138	7	will	will	AUX
issue-2317	138	8	be	be	AUX
issue-2317	138	9	coded	code	VERB
issue-2317	138	10	as	as	ADP
issue-2317	138	11	code	code	NOUN
issue-2317	138	12	7	7	NUM
issue-2317	138	13	,	,	PUNCT
issue-2317	138	14	and	and	CCONJ
issue-2317	138	15	the	the	DET
issue-2317	138	16	cost	cost	NOUN
issue-2317	138	17	of	of	ADP
issue-2317	138	18	steel	steel	NOUN
issue-2317	138	19	grade	grade	NOUN
issue-2317	138	20	05n21m8t3k	05n21m8t3k	PROPN
issue-2317	138	21	will	will	AUX
issue-2317	138	22	be	be	AUX
issue-2317	138	23	coded	code	VERB
issue-2317	138	24	as	as	ADP
issue-2317	138	25	code	code	NOUN
issue-2317	138	26	9	9	NUM
issue-2317	138	27	.	.	PUNCT
issue-2317	139	1	thus	thus	ADV
issue-2317	139	2	,	,	PUNCT
issue-2317	139	3	the	the	DET
issue-2317	139	4	material	material	NOUN
issue-2317	139	5	cost	cost	NOUN
issue-2317	139	6	element	element	NOUN
issue-2317	139	7	under	under	ADP
issue-2317	139	8	code	code	NOUN
issue-2317	139	9	801	801	NUM
issue-2317	139	10	-	-	SYM
issue-2317	139	11	05	05	NUM
issue-2317	139	12	-	-	PUNCT
issue-2317	139	13	7	7	NUM
issue-2317	139	14	-	-	SYM
issue-2317	139	15	9	9	NUM
issue-2317	139	16	will	will	AUX
issue-2317	139	17	reflect	reflect	VERB
issue-2317	139	18	"	"	PUNCT
issue-2317	139	19	the	the	DET
issue-2317	139	20	cost	cost	NOUN
issue-2317	139	21	of	of	ADP
issue-2317	139	22	steel	steel	NOUN
issue-2317	139	23	grade	grade	NOUN
issue-2317	139	24	05n21m8t3k	05n21m8t3k	PROPN
issue-2317	139	25	for	for	ADP
issue-2317	139	26	the	the	DET
issue-2317	139	27	production	production	NOUN
issue-2317	139	28	of	of	ADP
issue-2317	139	29	prototype	prototype	NOUN
issue-2317	139	30	c	c	NOUN
issue-2317	139	31	"	"	PUNCT
issue-2317	139	32	(	(	PUNCT
issue-2317	139	33	table	table	NOUN
issue-2317	139	34	6	6	NUM
issue-2317	139	35	)	)	PUNCT
issue-2317	139	36	.	.	PUNCT
issue-2317	140	1	the	the	DET
issue-2317	140	2	proposed	propose	VERB
issue-2317	140	3	method	method	NOUN
issue-2317	140	4	of	of	ADP
issue-2317	140	5	coding	code	VERB
issue-2317	140	6	accounts	account	NOUN
issue-2317	140	7	of	of	ADP
issue-2317	140	8	the	the	DET
issue-2317	140	9	8th	8th	ADJ
issue-2317	140	10	class	class	NOUN
issue-2317	140	11	allows	allow	VERB
issue-2317	140	12	to	to	PART
issue-2317	140	13	integrate	integrate	VERB
issue-2317	140	14	management	management	NOUN
issue-2317	140	15	analytical	analytical	ADJ
issue-2317	140	16	accounts	account	NOUN
issue-2317	140	17	into	into	ADP
issue-2317	140	18	the	the	DET
issue-2317	140	19	financial	financial	ADJ
issue-2317	140	20	accounting	accounting	NOUN
issue-2317	140	21	system	system	NOUN
issue-2317	140	22	,	,	PUNCT
issue-2317	140	23	avoiding	avoid	VERB
issue-2317	140	24	excessive	excessive	ADJ
issue-2317	140	25	burden	burden	NOUN
issue-2317	140	26	of	of	ADP
issue-2317	140	27	synthetic	synthetic	ADJ
issue-2317	140	28	accounting	accounting	NOUN
issue-2317	140	29	.	.	PUNCT
issue-2317	141	1	at	at	ADP
issue-2317	141	2	the	the	DET
issue-2317	141	3	same	same	ADJ
issue-2317	141	4	time	time	NOUN
issue-2317	141	5	,	,	PUNCT
issue-2317	141	6	this	this	DET
issue-2317	141	7	approach	approach	NOUN
issue-2317	141	8	provides	provide	VERB
issue-2317	141	9	flexibility	flexibility	NOUN
issue-2317	141	10	,	,	PUNCT
issue-2317	141	11	information	information	NOUN
issue-2317	141	12	and	and	CCONJ
issue-2317	141	13	efficiency	efficiency	NOUN
issue-2317	141	14	.	.	PUNCT
issue-2317	142	1	with	with	ADP
issue-2317	142	2	the	the	DET
issue-2317	142	3	use	use	NOUN
issue-2317	142	4	of	of	ADP
issue-2317	142	5	modern	modern	ADJ
issue-2317	142	6	it	it	PRON
issue-2317	142	7	technologies	technology	NOUN
issue-2317	142	8	,	,	PUNCT
issue-2317	142	9	this	this	DET
issue-2317	142	10	method	method	NOUN
issue-2317	142	11	is	be	AUX
issue-2317	142	12	particularly	particularly	ADV
issue-2317	142	13	effective	effective	ADJ
issue-2317	142	14	for	for	ADP
issue-2317	142	15	accounting	account	VERB
issue-2317	142	16	for	for	ADP
issue-2317	142	17	innovation	innovation	NOUN
issue-2317	142	18	costs	cost	NOUN
issue-2317	142	19	.	.	PUNCT
issue-2317	143	1	information	information	NOUN
issue-2317	143	2	technologies	technology	NOUN
issue-2317	143	3	allow	allow	VERB
issue-2317	143	4	systematising	systematise	VERB
issue-2317	143	5	accounting	accounting	NOUN
issue-2317	143	6	information	information	NOUN
issue-2317	143	7	on	on	ADP
issue-2317	143	8	innovation	innovation	NOUN
issue-2317	143	9	costs	cost	NOUN
issue-2317	143	10	by	by	ADP
issue-2317	143	11	any	any	DET
issue-2317	143	12	code	code	NOUN
issue-2317	143	13	(	(	PUNCT
issue-2317	143	14	cost	cost	NOUN
issue-2317	143	15	centre	centre	NOUN
issue-2317	143	16	,	,	PUNCT
issue-2317	143	17	product	product	NOUN
issue-2317	143	18	type	type	NOUN
issue-2317	143	19	,	,	PUNCT
issue-2317	143	20	cost	cost	NOUN
issue-2317	143	21	element	element	NOUN
issue-2317	143	22	,	,	PUNCT
issue-2317	143	23	etc	etc	X
issue-2317	143	24	.	.	X
issue-2317	143	25	)	)	PUNCT
issue-2317	143	26	for	for	ADP
issue-2317	143	27	any	any	DET
issue-2317	143	28	period	period	NOUN
issue-2317	143	29	of	of	ADP
issue-2317	143	30	time	time	NOUN
issue-2317	143	31	.	.	PUNCT
issue-2317	144	1	this	this	PRON
issue-2317	144	2	significantly	significantly	ADV
issue-2317	144	3	reduces	reduce	VERB
issue-2317	144	4	the	the	DET
issue-2317	144	5	time	time	NOUN
issue-2317	144	6	and	and	CCONJ
issue-2317	144	7	labour	labour	NOUN
issue-2317	144	8	costs	cost	NOUN
issue-2317	144	9	for	for	SCONJ
issue-2317	144	10	staff	staff	NOUN
issue-2317	144	11	to	to	PART
issue-2317	144	12	prepare	prepare	VERB
issue-2317	144	13	additional	additional	ADJ
issue-2317	144	14	estimates	estimate	NOUN
issue-2317	144	15	,	,	PUNCT
issue-2317	144	16	analyses	analysis	NOUN
issue-2317	144	17	,	,	PUNCT
issue-2317	144	18	calculations	calculation	NOUN
issue-2317	144	19	and	and	CCONJ
issue-2317	144	20	internal	internal	ADJ
issue-2317	144	21	reports	report	NOUN
issue-2317	144	22	to	to	PART
issue-2317	144	23	provide	provide	VERB
issue-2317	144	24	managers	manager	NOUN
issue-2317	144	25	with	with	ADP
issue-2317	144	26	the	the	DET
issue-2317	144	27	necessary	necessary	ADJ
issue-2317	144	28	information	information	NOUN
issue-2317	144	29	on	on	ADP
issue-2317	144	30	innovation	innovation	NOUN
issue-2317	144	31	costs	cost	NOUN
issue-2317	144	32	for	for	ADP
issue-2317	144	33	making	make	VERB
issue-2317	144	34	management	management	NOUN
issue-2317	144	35	decisions	decision	NOUN
issue-2317	144	36	.	.	PUNCT
issue-2317	145	1	5	5	X
issue-2317	145	2	.	.	X
issue-2317	145	3	conclusions	conclusion	NOUN
issue-2317	145	4	thus	thus	ADV
issue-2317	145	5	,	,	PUNCT
issue-2317	145	6	theoretically	theoretically	ADV
issue-2317	145	7	,	,	PUNCT
issue-2317	145	8	innovations	innovation	NOUN
issue-2317	145	9	are	be	AUX
issue-2317	145	10	a	a	DET
issue-2317	145	11	key	key	ADJ
issue-2317	145	12	factor	factor	NOUN
issue-2317	145	13	in	in	ADP
issue-2317	145	14	the	the	DET
issue-2317	145	15	development	development	NOUN
issue-2317	145	16	of	of	ADP
issue-2317	145	17	enterprises	enterprise	NOUN
issue-2317	145	18	and	and	CCONJ
issue-2317	145	19	economic	economic	ADJ
issue-2317	145	20	systems	system	NOUN
issue-2317	145	21	in	in	ADP
issue-2317	145	22	general	general	ADJ
issue-2317	145	23	.	.	PUNCT
issue-2317	146	1	they	they	PRON
issue-2317	146	2	determine	determine	VERB
issue-2317	146	3	competitiveness	competitiveness	NOUN
issue-2317	146	4	and	and	CCONJ
issue-2317	146	5	the	the	DET
issue-2317	146	6	ability	ability	NOUN
issue-2317	146	7	to	to	PART
issue-2317	146	8	adapt	adapt	VERB
issue-2317	146	9	to	to	ADP
issue-2317	146	10	changes	change	NOUN
issue-2317	146	11	in	in	ADP
issue-2317	146	12	the	the	DET
issue-2317	146	13	modern	modern	ADJ
issue-2317	146	14	world	world	NOUN
issue-2317	146	15	.	.	PUNCT
issue-2317	147	1	the	the	DET
issue-2317	147	2	publication	publication	NOUN
issue-2317	147	3	considers	consider	VERB
issue-2317	147	4	clarification	clarification	NOUN
issue-2317	147	5	of	of	ADP
issue-2317	147	6	the	the	DET
issue-2317	147	7	concepts	concept	NOUN
issue-2317	147	8	of	of	ADP
issue-2317	147	9	"	"	PUNCT
issue-2317	147	10	innovation	innovation	NOUN
issue-2317	147	11	"	"	PUNCT
issue-2317	147	12	,	,	PUNCT
issue-2317	147	13	"	"	PUNCT
issue-2317	147	14	innovation	innovation	NOUN
issue-2317	147	15	activity	activity	NOUN
issue-2317	147	16	"	"	PUNCT
issue-2317	147	17	and	and	CCONJ
issue-2317	147	18	"	"	PUNCT
issue-2317	147	19	innovation	innovation	NOUN
issue-2317	147	20	process	process	NOUN
issue-2317	147	21	"	"	PUNCT
issue-2317	147	22	,	,	PUNCT
issue-2317	147	23	which	which	PRON
issue-2317	147	24	will	will	AUX
issue-2317	147	25	allow	allow	VERB
issue-2317	147	26	determining	determine	VERB
issue-2317	147	27	the	the	DET
issue-2317	147	28	appropriate	appropriate	ADJ
issue-2317	147	29	strategy	strategy	NOUN
issue-2317	147	30	for	for	ADP
issue-2317	147	31	enterprise	enterprise	NOUN
issue-2317	147	32	development	development	NOUN
issue-2317	147	33	,	,	PUNCT
issue-2317	147	34	depending	depend	VERB
issue-2317	147	35	on	on	ADP
issue-2317	147	36	the	the	DET
issue-2317	147	37	prevailing	prevail	VERB
issue-2317	147	38	type	type	NOUN
issue-2317	147	39	of	of	ADP
issue-2317	147	40	innovation	innovation	NOUN
issue-2317	147	41	.	.	PUNCT
issue-2317	148	1	in	in	ADP
issue-2317	148	2	addition	addition	NOUN
issue-2317	148	3	,	,	PUNCT
issue-2317	148	4	this	this	PRON
issue-2317	148	5	will	will	AUX
issue-2317	148	6	facilitate	facilitate	VERB
issue-2317	148	7	the	the	DET
issue-2317	148	8	creation	creation	NOUN
issue-2317	148	9	of	of	ADP
issue-2317	148	10	a	a	DET
issue-2317	148	11	system	system	NOUN
issue-2317	148	12	and	and	CCONJ
issue-2317	148	13	organisational	organisational	ADJ
issue-2317	148	14	forms	form	NOUN
issue-2317	148	15	of	of	ADP
issue-2317	148	16	management	management	NOUN
issue-2317	148	17	,	,	PUNCT
issue-2317	148	18	forecasting	forecasting	NOUN
issue-2317	148	19	and	and	CCONJ
issue-2317	148	20	modelling	modelling	NOUN
issue-2317	148	21	of	of	ADP
issue-2317	148	22	the	the	DET
issue-2317	148	23	enterprise	enterprise	NOUN
issue-2317	148	24	's	's	PART
issue-2317	148	25	behaviour	behaviour	NOUN
issue-2317	148	26	with	with	ADP
issue-2317	148	27	respect	respect	NOUN
issue-2317	148	28	to	to	ADP
issue-2317	148	29	the	the	DET
issue-2317	148	30	introduction	introduction	NOUN
issue-2317	148	31	of	of	ADP
issue-2317	148	32	its	its	PRON
issue-2317	148	33	innovative	innovative	ADJ
issue-2317	148	34	products	product	NOUN
issue-2317	148	35	in	in	ADP
issue-2317	148	36	the	the	DET
issue-2317	148	37	market	market	NOUN
issue-2317	148	38	.	.	PUNCT
issue-2317	149	1	the	the	DET
issue-2317	149	2	sources	source	NOUN
issue-2317	149	3	of	of	ADP
issue-2317	149	4	financing	financing	NOUN
issue-2317	149	5	and	and	CCONJ
issue-2317	149	6	peculiarities	peculiarity	NOUN
issue-2317	149	7	of	of	ADP
issue-2317	149	8	accounting	account	VERB
issue-2317	149	9	for	for	ADP
issue-2317	149	10	innovation	innovation	NOUN
issue-2317	149	11	activities	activity	NOUN
issue-2317	149	12	of	of	ADP
issue-2317	149	13	enterprises	enterprise	NOUN
issue-2317	149	14	are	be	AUX
issue-2317	149	15	studied	study	VERB
issue-2317	149	16	,	,	PUNCT
issue-2317	149	17	the	the	DET
issue-2317	149	18	main	main	NOUN
issue-2317	149	19	of	of	ADP
issue-2317	149	20	which	which	PRON
issue-2317	149	21	are	be	AUX
issue-2317	149	22	the	the	DET
issue-2317	149	23	state	state	NOUN
issue-2317	149	24	resources	resource	NOUN
issue-2317	149	25	and	and	CCONJ
issue-2317	149	26	resources	resource	NOUN
issue-2317	149	27	of	of	ADP
issue-2317	149	28	enterprises	enterprise	NOUN
issue-2317	149	29	and	and	CCONJ
issue-2317	149	30	other	other	ADJ
issue-2317	149	31	business	business	NOUN
issue-2317	149	32	entities	entity	NOUN
issue-2317	149	33	.	.	PUNCT
issue-2317	150	1	among	among	ADP
issue-2317	150	2	the	the	DET
issue-2317	150	3	non	non	ADJ
issue-2317	150	4	-	-	ADJ
issue-2317	150	5	traditional	traditional	ADJ
issue-2317	150	6	sources	source	NOUN
issue-2317	150	7	of	of	ADP
issue-2317	150	8	financing	financing	NOUN
issue-2317	150	9	are	be	AUX
issue-2317	150	10	venture	venture	NOUN
issue-2317	150	11	capital	capital	NOUN
issue-2317	150	12	funds	fund	NOUN
issue-2317	150	13	,	,	PUNCT
issue-2317	150	14	business	business	NOUN
issue-2317	150	15	incubators	incubator	NOUN
issue-2317	150	16	,	,	PUNCT
issue-2317	150	17	business	business	NOUN
issue-2317	150	18	angels	angel	NOUN
issue-2317	150	19	and	and	CCONJ
issue-2317	150	20	crowdfunding	crowdfunding	NOUN
issue-2317	150	21	.	.	PUNCT
issue-2317	151	1	the	the	DET
issue-2317	151	2	article	article	NOUN
issue-2317	151	3	studies	study	VERB
issue-2317	151	4	problems	problem	NOUN
issue-2317	151	5	of	of	ADP
issue-2317	151	6	accounting	accounting	NOUN
issue-2317	151	7	of	of	ADP
issue-2317	151	8	innovation	innovation	NOUN
issue-2317	151	9	activity	activity	NOUN
issue-2317	151	10	of	of	ADP
issue-2317	151	11	enterprises	enterprise	NOUN
issue-2317	151	12	and	and	CCONJ
issue-2317	151	13	provides	provide	VERB
issue-2317	151	14	proposals	proposal	NOUN
issue-2317	151	15	on	on	ADP
issue-2317	151	16	their	their	PRON
issue-2317	151	17	solution	solution	NOUN
issue-2317	151	18	.	.	PUNCT
issue-2317	152	1	the	the	DET
issue-2317	152	2	ukrainian	ukrainian	ADJ
issue-2317	152	3	legislation	legislation	NOUN
issue-2317	152	4	regulating	regulate	VERB
issue-2317	152	5	accounting	accounting	NOUN
issue-2317	152	6	lacks	lack	VERB
issue-2317	152	7	a	a	DET
issue-2317	152	8	comprehensive	comprehensive	ADJ
issue-2317	152	9	methodology	methodology	NOUN
issue-2317	152	10	for	for	ADP
issue-2317	152	11	accounting	account	VERB
issue-2317	152	12	for	for	ADP
issue-2317	152	13	innovation	innovation	NOUN
issue-2317	152	14	costs	cost	NOUN
issue-2317	152	15	.	.	PUNCT
issue-2317	153	1	in	in	ADP
issue-2317	153	2	order	order	NOUN
issue-2317	153	3	to	to	PART
issue-2317	153	4	provide	provide	VERB
issue-2317	153	5	the	the	DET
issue-2317	153	6	necessary	necessary	ADJ
issue-2317	153	7	analytical	analytical	ADJ
issue-2317	153	8	information	information	NOUN
issue-2317	153	9	on	on	ADP
issue-2317	153	10	innovation	innovation	NOUN
issue-2317	153	11	expenditures	expenditure	NOUN
issue-2317	153	12	,	,	PUNCT
issue-2317	153	13	it	it	PRON
issue-2317	153	14	is	be	AUX
issue-2317	153	15	recommended	recommend	VERB
issue-2317	153	16	to	to	PART
issue-2317	153	17	use	use	VERB
issue-2317	153	18	accounts	account	NOUN
issue-2317	153	19	of	of	ADP
issue-2317	153	20	the	the	DET
issue-2317	153	21	8th	8th	ADJ
issue-2317	153	22	class	class	NOUN
issue-2317	153	23	,	,	PUNCT
issue-2317	153	24	opening	opening	NOUN
issue-2317	153	25	subaccounts	subaccount	NOUN
issue-2317	153	26	of	of	ADP
issue-2317	153	27	the	the	DET
issue-2317	153	28	third	third	ADJ
issue-2317	153	29	,	,	PUNCT
issue-2317	153	30	fourth	fourth	ADJ
issue-2317	153	31	and	and	CCONJ
issue-2317	153	32	higher	high	ADJ
issue-2317	153	33	table	table	NOUN
issue-2317	153	34	6	6	NUM
issue-2317	153	35	accounting	account	VERB
issue-2317	153	36	for	for	ADP
issue-2317	153	37	innovation	innovation	NOUN
issue-2317	153	38	activity	activity	NOUN
issue-2317	153	39	costs	cost	VERB
issue-2317	153	40	business	business	NOUN
issue-2317	153	41	transaction	transaction	NOUN
issue-2317	153	42	debit	debit	NOUN
issue-2317	153	43	credit	credit	NOUN
issue-2317	153	44	steel	steel	NOUN
issue-2317	153	45	grade	grade	NOUN
issue-2317	153	46	05n21m8t3k	05n21m8t3k	PROPN
issue-2317	153	47	was	be	AUX
issue-2317	153	48	used	use	VERB
issue-2317	153	49	in	in	ADP
issue-2317	153	50	workshop	workshop	NOUN
issue-2317	153	51	no	no	NOUN
issue-2317	153	52	.	.	NOUN
issue-2317	153	53	5	5	NUM
issue-2317	153	54	to	to	PART
issue-2317	153	55	produce	produce	VERB
issue-2317	153	56	a	a	DET
issue-2317	153	57	prototype	prototype	NOUN
issue-2317	153	58	of	of	ADP
issue-2317	153	59	product	product	NOUN
issue-2317	153	60	c	c	PROPN
issue-2317	153	61	23	23	NUM
issue-2317	153	62	801	801	NUM
issue-2317	153	63	-	-	SYM
issue-2317	153	64	05	05	NUM
issue-2317	153	65	-	-	PUNCT
issue-2317	153	66	7	7	NUM
issue-2317	153	67	-	-	SYM
issue-2317	153	68	9	9	NUM
issue-2317	153	69	801	801	NUM
issue-2317	153	70	-	-	NUM
issue-2317	153	71	05	05	NUM
issue-2317	153	72	-	-	PUNCT
issue-2317	153	73	7	7	NUM
issue-2317	153	74	-	-	SYM
issue-2317	153	75	9	9	NUM
issue-2317	153	76	201	201	NUM
issue-2317	153	77	baltic	baltic	ADJ
issue-2317	153	78	journal	journal	NOUN
issue-2317	153	79	of	of	ADP
issue-2317	153	80	economic	economic	ADJ
issue-2317	153	81	studies	study	NOUN
issue-2317	153	82	111	111	NUM
issue-2317	153	83	vol	vol	NOUN
issue-2317	153	84	.	.	PUNCT
issue-2317	154	1	10	10	NUM
issue-2317	154	2	no	no	NOUN
issue-2317	154	3	.	.	NOUN
issue-2317	154	4	1	1	NUM
issue-2317	154	5	,	,	PUNCT
issue-2317	154	6	2024	2024	NUM
issue-2317	154	7	orders	order	NOUN
issue-2317	154	8	.	.	PUNCT
issue-2317	155	1	the	the	DET
issue-2317	155	2	code	code	NOUN
issue-2317	155	3	of	of	ADP
issue-2317	155	4	these	these	DET
issue-2317	155	5	subaccounts	subaccount	NOUN
issue-2317	155	6	should	should	AUX
issue-2317	155	7	combine	combine	VERB
issue-2317	155	8	the	the	DET
issue-2317	155	9	necessary	necessary	ADJ
issue-2317	155	10	classification	classification	NOUN
issue-2317	155	11	features	feature	NOUN
issue-2317	155	12	of	of	ADP
issue-2317	155	13	the	the	DET
issue-2317	155	14	objects	object	NOUN
issue-2317	155	15	of	of	ADP
issue-2317	155	16	innovation	innovation	NOUN
issue-2317	155	17	activity	activity	NOUN
issue-2317	155	18	by	by	ADP
issue-2317	155	19	centres	centre	NOUN
issue-2317	155	20	of	of	ADP
issue-2317	155	21	responsibility	responsibility	NOUN
issue-2317	155	22	,	,	PUNCT
issue-2317	155	23	depending	depend	VERB
issue-2317	155	24	on	on	ADP
issue-2317	155	25	the	the	DET
issue-2317	155	26	management	management	NOUN
issue-2317	155	27	objectives	objective	NOUN
issue-2317	155	28	and	and	CCONJ
issue-2317	155	29	the	the	DET
issue-2317	155	30	specifics	specific	NOUN
issue-2317	155	31	of	of	ADP
issue-2317	155	32	innovation	innovation	NOUN
issue-2317	155	33	activity	activity	NOUN
issue-2317	155	34	at	at	ADP
issue-2317	155	35	the	the	DET
issue-2317	155	36	enterprise	enterprise	NOUN
issue-2317	155	37	.	.	PUNCT
issue-2317	156	1	references	reference	NOUN
issue-2317	156	2	:	:	PUNCT
issue-2317	156	3	the	the	DET
issue-2317	156	4	commercial	commercial	ADJ
issue-2317	156	5	code	code	NOUN
issue-2317	156	6	of	of	ADP
issue-2317	156	7	ukraine	ukraine	PROPN
issue-2317	156	8	dated	date	VERB
issue-2317	156	9	16.01.2003	16.01.2003	NUM
issue-2317	156	10	no	no	NOUN
issue-2317	156	11	.	.	PUNCT
issue-2317	157	1	436	436	NUM
issue-2317	157	2	-	-	SYM
issue-2317	157	3	iv	iv	NUM
issue-2317	157	4	.	.	PUNCT
issue-2317	157	5	available	available	ADJ
issue-2317	157	6	at	at	ADP
issue-2317	157	7	:	:	PUNCT
issue-2317	157	8	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
issue-2317	157	9	show/436	show/436	PROPN
issue-2317	157	10	-	-	PUNCT
issue-2317	157	11	15#text	15#text	PROPN
issue-2317	157	12	the	the	DET
issue-2317	157	13	law	law	NOUN
issue-2317	157	14	of	of	ADP
issue-2317	157	15	ukraine	ukraine	NOUN
issue-2317	157	16	"	"	PUNCT
issue-2317	157	17	on	on	ADP
issue-2317	157	18	investment	investment	NOUN
issue-2317	157	19	activity	activity	NOUN
issue-2317	157	20	"	"	PUNCT
issue-2317	157	21	of	of	ADP
issue-2317	157	22	18.09.1991	18.09.1991	NUM
issue-2317	157	23	,	,	PUNCT
issue-2317	157	24	no	no	INTJ
issue-2317	157	25	.	.	NOUN
issue-2317	157	26	1560	1560	NUM
issue-2317	157	27	-	-	PUNCT
issue-2317	157	28	xii	xii	PROPN
issue-2317	157	29	.	.	PUNCT
issue-2317	158	1	available	available	ADJ
issue-2317	158	2	at	at	ADP
issue-2317	158	3	:	:	PUNCT
issue-2317	158	4	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-2317	158	5	laws	law	NOUN
issue-2317	158	6	/	/	SYM
issue-2317	158	7	show/1560	show/1560	PROPN
issue-2317	158	8	-	-	PUNCT
issue-2317	158	9	12#text	12#text	NUM
issue-2317	158	10	the	the	DET
issue-2317	158	11	law	law	NOUN
issue-2317	158	12	of	of	ADP
issue-2317	158	13	ukraine	ukraine	NOUN
issue-2317	158	14	"	"	PUNCT
issue-2317	158	15	on	on	ADP
issue-2317	158	16	innovation	innovation	NOUN
issue-2317	158	17	activity	activity	NOUN
issue-2317	158	18	"	"	PUNCT
issue-2317	158	19	of	of	ADP
issue-2317	158	20	04.07.2002	04.07.2002	PROPN
issue-2317	158	21	,	,	PUNCT
issue-2317	158	22	no	no	INTJ
issue-2317	158	23	.	.	NOUN
issue-2317	158	24	40	40	NUM
issue-2317	158	25	-	-	PUNCT
issue-2317	158	26	iv	iv	NUM
issue-2317	158	27	.	.	PUNCT
issue-2317	158	28	available	available	ADJ
issue-2317	158	29	at	at	ADP
issue-2317	158	30	:	:	PUNCT
issue-2317	158	31	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-2317	158	32	laws	law	NOUN
issue-2317	158	33	/	/	SYM
issue-2317	158	34	show/40	show/40	ADJ
issue-2317	158	35	-	-	PUNCT
issue-2317	158	36	15#text	15#text	PROPN
issue-2317	158	37	avylkina	avylkina	ADJ
issue-2317	158	38	,	,	PUNCT
issue-2317	158	39	m.	m.	NOUN
issue-2317	158	40	a.	a.	NOUN
issue-2317	158	41	(	(	PUNCT
issue-2317	158	42	2009	2009	NUM
issue-2317	158	43	)	)	PUNCT
issue-2317	158	44	.	.	PUNCT
issue-2317	159	1	accounting	account	VERB
issue-2317	159	2	for	for	ADP
issue-2317	159	3	innovation	innovation	NOUN
issue-2317	159	4	costs	cost	NOUN
issue-2317	159	5	:	:	PUNCT
issue-2317	159	6	state	state	NOUN
issue-2317	159	7	and	and	CCONJ
issue-2317	159	8	directions	direction	NOUN
issue-2317	159	9	of	of	ADP
issue-2317	159	10	development	development	NOUN
issue-2317	159	11	.	.	PUNCT
issue-2317	160	1	accounting	accounting	NOUN
issue-2317	160	2	and	and	CCONJ
issue-2317	160	3	audit	audit	NOUN
issue-2317	160	4	,	,	PUNCT
issue-2317	160	5	vol	vol	NOUN
issue-2317	160	6	.	.	PROPN
issue-2317	160	7	7	7	NUM
issue-2317	160	8	,	,	PUNCT
issue-2317	160	9	p.	p.	NOUN
issue-2317	160	10	44–52	44–52	NUM
issue-2317	160	11	.	.	PUNCT
issue-2317	161	1	andronova	andronova	VERB
issue-2317	161	2	,	,	PUNCT
issue-2317	161	3	o.	o.	PROPN
issue-2317	161	4	f.	f.	PROPN
issue-2317	161	5	(	(	PUNCT
issue-2317	161	6	2007	2007	NUM
issue-2317	161	7	)	)	PUNCT
issue-2317	161	8	.	.	PUNCT
issue-2317	162	1	technology	technology	NOUN
issue-2317	162	2	transfer	transfer	NOUN
issue-2317	162	3	as	as	ADP
issue-2317	162	4	a	a	DET
issue-2317	162	5	tool	tool	NOUN
issue-2317	162	6	for	for	ADP
issue-2317	162	7	implementing	implement	VERB
issue-2317	162	8	innovative	innovative	ADJ
issue-2317	162	9	activities	activity	NOUN
issue-2317	162	10	:	:	PUNCT
issue-2317	162	11	monograph	monograph	NOUN
issue-2317	162	12	.	.	PUNCT
issue-2317	163	1	kyiv	kyiv	ADJ
issue-2317	163	2	:	:	PUNCT
issue-2317	163	3	kondor	kondor	ADJ
issue-2317	163	4	,	,	PUNCT
issue-2317	163	5	356	356	NUM
issue-2317	163	6	p.	p.	NOUN
issue-2317	163	7	atamanova	atamanova	PROPN
issue-2317	163	8	,	,	PUNCT
issue-2317	163	9	y.	y.	PROPN
issue-2317	163	10	e.	e.	PROPN
issue-2317	163	11	(	(	PUNCT
issue-2317	163	12	2008	2008	NUM
issue-2317	163	13	)	)	PUNCT
issue-2317	163	14	.	.	PUNCT
issue-2317	164	1	economic	economic	ADJ
issue-2317	164	2	and	and	CCONJ
issue-2317	164	3	legal	legal	ADJ
issue-2317	164	4	support	support	NOUN
issue-2317	164	5	of	of	ADP
issue-2317	164	6	innovation	innovation	NOUN
issue-2317	164	7	policy	policy	NOUN
issue-2317	164	8	.	.	PUNCT
issue-2317	165	1	kharkiv	kharkiv	PROPN
issue-2317	165	2	:	:	PUNCT
issue-2317	165	3	finn	finn	PROPN
issue-2317	165	4	,	,	PUNCT
issue-2317	165	5	206	206	NUM
issue-2317	165	6	p.	p.	NOUN
issue-2317	165	7	bazhal	bazhal	NOUN
issue-2317	165	8	,	,	PUNCT
issue-2317	165	9	y.	y.	PROPN
issue-2317	165	10	m.	m.	PROPN
issue-2317	165	11	(	(	PUNCT
issue-2317	165	12	2006	2006	NUM
issue-2317	165	13	)	)	PUNCT
issue-2317	165	14	.	.	PUNCT
issue-2317	166	1	economic	economic	ADJ
issue-2317	166	2	theory	theory	NOUN
issue-2317	166	3	of	of	ADP
issue-2317	166	4	technological	technological	ADJ
issue-2317	166	5	change	change	NOUN
issue-2317	166	6	.	.	PUNCT
issue-2317	167	1	kyiv	kyiv	ADJ
issue-2317	167	2	:	:	PUNCT
issue-2317	167	3	zapovit	zapovit	NOUN
issue-2317	167	4	,	,	PUNCT
issue-2317	167	5	240	240	NUM
issue-2317	167	6	p.	p.	NOUN
issue-2317	167	7	vasylchuk	vasylchuk	NOUN
issue-2317	167	8	,	,	PUNCT
issue-2317	167	9	i.	i.	PROPN
issue-2317	167	10	(	(	PUNCT
issue-2317	167	11	2013	2013	NUM
issue-2317	167	12	)	)	PUNCT
issue-2317	167	13	.	.	PUNCT
issue-2317	168	1	crowdfunding	crowdfunding	NOUN
issue-2317	168	2	and	and	CCONJ
issue-2317	168	3	crowdinvesting	crowdinvesting	NOUN
issue-2317	168	4	as	as	ADP
issue-2317	168	5	financial	financial	ADJ
issue-2317	168	6	innovations	innovation	NOUN
issue-2317	168	7	.	.	PUNCT
issue-2317	169	1	securities	security	NOUN
issue-2317	169	2	market	market	NOUN
issue-2317	169	3	of	of	ADP
issue-2317	169	4	ukraine	ukraine	NOUN
issue-2317	169	5	,	,	PUNCT
issue-2317	169	6	vol	vol	NOUN
issue-2317	169	7	.	.	PROPN
issue-2317	170	1	11–12	11–12	NUM
issue-2317	170	2	,	,	PUNCT
issue-2317	170	3	p.	p.	NOUN
issue-2317	170	4	59–67	59–67	NUM
issue-2317	170	5	.	.	PUNCT
issue-2317	171	1	kolodaznaya	kolodaznaya	PROPN
issue-2317	171	2	,	,	PUNCT
issue-2317	171	3	i.	i.	PROPN
issue-2317	171	4	v.	v.	PROPN
issue-2317	171	5	,	,	PUNCT
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issue-2317	171	8	,	,	PUNCT
issue-2317	171	9	k.	k.	PROPN
issue-2317	171	10	e.	e.	PROPN
issue-2317	171	11	(	(	PUNCT
issue-2317	171	12	2017	2017	NUM
issue-2317	171	13	)	)	PUNCT
issue-2317	171	14	sources	source	NOUN
issue-2317	171	15	of	of	ADP
issue-2317	171	16	financing	financing	NOUN
issue-2317	171	17	of	of	ADP
issue-2317	171	18	innovative	innovative	ADJ
issue-2317	171	19	activity	activity	NOUN
issue-2317	171	20	of	of	ADP
issue-2317	171	21	enterprises	enterprise	NOUN
issue-2317	171	22	of	of	ADP
issue-2317	171	23	ukraine	ukraine	NOUN
issue-2317	171	24	.	.	PUNCT
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issue-2317	172	2	and	and	CCONJ
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issue-2317	172	4	,	,	PUNCT
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issue-2317	172	6	.	.	NOUN
issue-2317	172	7	9	9	NUM
issue-2317	172	8	,	,	PUNCT
issue-2317	172	9	p.	p.	NOUN
issue-2317	172	10	448–453	448–453	NUM
issue-2317	172	11	.	.	PUNCT
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issue-2317	173	2	at	at	ADP
issue-2317	173	3	:	:	PUNCT
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issue-2317	173	5	kucherenko	kucherenko	PROPN
issue-2317	173	6	,	,	PUNCT
issue-2317	173	7	t.	t.	PROPN
issue-2317	173	8	e.	e.	PROPN
issue-2317	173	9	,	,	PUNCT
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issue-2317	173	11	,	,	PUNCT
issue-2317	173	12	o.	o.	PROPN
issue-2317	173	13	p.	p.	PROPN
issue-2317	173	14	,	,	PUNCT
issue-2317	173	15	&	&	CCONJ
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issue-2317	173	17	,	,	PUNCT
issue-2317	173	18	l.	l.	PROPN
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issue-2317	174	3	)	)	PUNCT
issue-2317	174	4	.	.	PUNCT
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issue-2317	175	3	financing	financing	NOUN
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issue-2317	175	5	the	the	DET
issue-2317	175	6	enterprise	enterprise	NOUN
issue-2317	175	7	's	's	PART
issue-2317	175	8	innovation	innovation	NOUN
issue-2317	175	9	activities	activity	NOUN
issue-2317	175	10	.	.	PUNCT
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issue-2317	176	2	and	and	CCONJ
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issue-2317	176	4	,	,	PUNCT
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issue-2317	176	6	.	.	PROPN
issue-2317	176	7	1	1	NUM
issue-2317	176	8	(	(	PUNCT
issue-2317	176	9	83	83	NUM
issue-2317	176	10	)	)	PUNCT
issue-2317	176	11	,	,	PUNCT
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issue-2317	176	14	.	.	PUNCT
issue-2317	177	1	doi	doi	NOUN
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issue-2317	177	8	,	,	PUNCT
issue-2317	177	9	&	&	CCONJ
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issue-2317	177	11	,	,	PUNCT
issue-2317	177	12	o.	o.	PROPN
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issue-2317	177	14	(	(	PUNCT
issue-2317	177	15	2022	2022	NUM
issue-2317	177	16	)	)	PUNCT
issue-2317	177	17	.	.	PUNCT
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issue-2317	178	3	capital	capital	NOUN
issue-2317	178	4	formation	formation	NOUN
issue-2317	178	5	and	and	CCONJ
issue-2317	178	6	investment	investment	NOUN
issue-2317	178	7	mechanisms	mechanism	NOUN
issue-2317	178	8	in	in	ADP
issue-2317	178	9	ukraine	ukraine	NOUN
issue-2317	178	10	as	as	ADP
issue-2317	178	11	a	a	DET
issue-2317	178	12	factor	factor	NOUN
issue-2317	178	13	of	of	ADP
issue-2317	178	14	financial	financial	ADJ
issue-2317	178	15	risks	risk	NOUN
issue-2317	178	16	in	in	ADP
issue-2317	178	17	the	the	DET
issue-2317	178	18	war	war	NOUN
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issue-2317	178	22	war	war	ADJ
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issue-2317	179	7	science	science	NOUN
issue-2317	179	8	"	"	PUNCT
issue-2317	179	9	,	,	PUNCT
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issue-2317	179	11	.	.	PROPN
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issue-2317	179	13	,	,	PUNCT
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issue-2317	179	16	.	.	PUNCT
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issue-2317	180	2	:	:	PUNCT
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issue-2317	180	5	,	,	PUNCT
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issue-2317	180	7	,	,	PUNCT
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issue-2317	180	9	,	,	PUNCT
issue-2317	180	10	s.	s.	PROPN
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issue-2317	180	12	,	,	PUNCT
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issue-2317	180	14	,	,	PUNCT
issue-2317	180	15	n.	n.	PROPN
issue-2317	180	16	,	,	PUNCT
issue-2317	180	17	hassan	hassan	PROPN
issue-2317	180	18	,	,	PUNCT
issue-2317	180	19	m.	m.	NOUN
issue-2317	180	20	,	,	PUNCT
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issue-2317	180	22	,	,	PUNCT
issue-2317	180	23	m.	m.	NOUN
issue-2317	180	24	,	,	PUNCT
issue-2317	180	25	khan	khan	PROPN
issue-2317	180	26	,	,	PUNCT
issue-2317	180	27	s.	s.	PROPN
issue-2317	180	28	,	,	PUNCT
issue-2317	180	29	&	&	CCONJ
issue-2317	180	30	khan	khan	PROPN
issue-2317	180	31	,	,	PUNCT
issue-2317	180	32	h.	h.	PROPN
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issue-2317	180	36	)	)	PUNCT
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issue-2317	181	4	planning	planning	NOUN
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issue-2317	181	9	on	on	ADP
issue-2317	181	10	public	public	ADJ
issue-2317	181	11	sector	sector	NOUN
issue-2317	181	12	project	project	NOUN
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issue-2317	181	14	.	.	PUNCT
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issue-2317	182	2	,	,	PUNCT
issue-2317	182	3	vol	vol	NOUN
issue-2317	182	4	.	.	PUNCT
issue-2317	182	5	13(3	13(3	NUM
issue-2317	182	6	)	)	PUNCT
issue-2317	182	7	,	,	PUNCT
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issue-2317	182	11	.	.	PUNCT
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issue-2317	183	2	:	:	PUNCT
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issue-2317	183	7	(	(	PUNCT
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issue-2317	183	9	)	)	PUNCT
issue-2317	183	10	.	.	PUNCT
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issue-2317	184	2	,	,	PUNCT
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issue-2317	184	6	:	:	PUNCT
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issue-2317	184	9	to	to	ADP
issue-2317	184	10	2021	2021	NUM
issue-2317	184	11	.	.	PUNCT
issue-2317	185	1	law	law	NOUN
issue-2317	185	2	,	,	PUNCT
issue-2317	185	3	innovation	innovation	NOUN
issue-2317	185	4	and	and	CCONJ
issue-2317	185	5	technology	technology	NOUN
issue-2317	185	6	,	,	PUNCT
issue-2317	185	7	vol	vol	NOUN
issue-2317	185	8	.	.	PROPN
issue-2317	185	9	13	13	NUM
issue-2317	185	10	,	,	PUNCT
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issue-2317	185	12	1	1	NUM
issue-2317	185	13	,	,	PUNCT
issue-2317	185	14	p.	p.	NOUN
issue-2317	185	15	1–28	1–28	PROPN
issue-2317	185	16	.	.	PUNCT
issue-2317	186	1	doi	doi	NOUN
issue-2317	186	2	:	:	PUNCT
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issue-2317	186	4	rudra	rudra	PROPN
issue-2317	186	5	,	,	PUNCT
issue-2317	186	6	p.	p.	NOUN
issue-2317	186	7	(	(	PUNCT
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issue-2317	186	9	)	)	PUNCT
issue-2317	186	10	.	.	PUNCT
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issue-2317	187	2	foreign	foreign	ADJ
issue-2317	187	3	aid	aid	NOUN
issue-2317	187	4	affect	affect	VERB
issue-2317	187	5	innovation	innovation	NOUN
issue-2317	187	6	and	and	CCONJ
issue-2317	187	7	institutional	institutional	ADJ
issue-2317	187	8	quality	quality	NOUN
issue-2317	187	9	in	in	ADP
issue-2317	187	10	middle	middle	ADJ
issue-2317	187	11	-	-	PUNCT
issue-2317	187	12	income	income	NOUN
issue-2317	187	13	countries	country	NOUN
issue-2317	187	14	?	?	PUNCT
issue-2317	188	1	evaluation	evaluation	NOUN
issue-2317	188	2	and	and	CCONJ
issue-2317	188	3	program	program	NOUN
issue-2317	188	4	planning	planning	NOUN
issue-2317	188	5	,	,	PUNCT
issue-2317	188	6	vol	vol	NOUN
issue-2317	188	7	.	.	PROPN
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issue-2317	188	9	,	,	PUNCT
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issue-2317	188	11	,	,	PUNCT
issue-2317	188	12	p.	p.	NOUN
issue-2317	189	1	332–340	332–340	NUM
issue-2317	189	2	.	.	PUNCT
issue-2317	190	1	doi	doi	NOUN
issue-2317	190	2	:	:	PUNCT
issue-2317	190	3	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
issue-2317	190	4	j.evalprogplan.2023.102340	j.evalprogplan.2023.102340	NOUN
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issue-2317	190	6	on	on	ADP
issue-2317	190	7	:	:	PUNCT
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issue-2317	190	9	of	of	ADP
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issue-2317	190	11	,	,	PUNCT
issue-2317	190	12	2024	2024	NUM
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issue-2317	190	14	on	on	ADP
issue-2317	190	15	:	:	PUNCT
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issue-2317	190	19	,	,	PUNCT
issue-2317	190	20	2024	2024	NUM
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issue-2317	190	22	on	on	ADP
issue-2317	190	23	:	:	PUNCT
issue-2317	190	24	05th	05th	ADJ
issue-2317	190	25	of	of	ADP
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issue-2317	190	27	,	,	PUNCT
issue-2317	190	28	2024	2024	NUM