id sid tid token lemma pos issue-305 1 1 baltic baltic PROPN issue-305 1 2 journal journal PROPN issue-305 1 3 of of ADP issue-305 1 4 economic economic ADJ issue-305 1 5 studies study NOUN issue-305 1 6 343 343 NUM issue-305 1 7 vol vol NOUN issue-305 1 8 . . PUNCT issue-305 2 1 3 3 NUM issue-305 2 2 , , PUNCT issue-305 2 3 no no INTJ issue-305 2 4 . . NOUN issue-305 2 5 5 5 NUM issue-305 2 6 , , PUNCT issue-305 2 7 2017 2017 NUM issue-305 2 8 corresponding correspond VERB issue-305 2 9 author author NOUN issue-305 2 10 : : PUNCT issue-305 2 11 1 1 NUM issue-305 2 12 department department NOUN issue-305 2 13 of of ADP issue-305 2 14 economics economic NOUN issue-305 2 15 , , PUNCT issue-305 2 16 finance finance NOUN issue-305 2 17 and and CCONJ issue-305 2 18 entrepreneurship entrepreneurship NOUN issue-305 2 19 , , PUNCT issue-305 2 20 kherson kherson PROPN issue-305 2 21 state state PROPN issue-305 2 22 university university PROPN issue-305 2 23 . . PUNCT issue-305 3 1 e e X issue-305 3 2 - - NOUN issue-305 3 3 mail mail NOUN issue-305 3 4 : : PUNCT issue-305 3 5 tatiana@osadcha.com tatiana@osadcha.com X issue-305 3 6 2 2 NUM issue-305 3 7 department department NOUN issue-305 3 8 of of ADP issue-305 3 9 finance finance NOUN issue-305 3 10 , , PUNCT issue-305 3 11 banking banking NOUN issue-305 3 12 and and CCONJ issue-305 3 13 insurance insurance NOUN issue-305 3 14 , , PUNCT issue-305 3 15 kyiv kyiv PROPN issue-305 3 16 cooperative cooperative PROPN issue-305 3 17 institute institute PROPN issue-305 3 18 of of ADP issue-305 3 19 business business NOUN issue-305 3 20 and and CCONJ issue-305 3 21 law law NOUN issue-305 3 22 . . PUNCT issue-305 4 1 e e X issue-305 4 2 - - NOUN issue-305 4 3 mail mail NOUN issue-305 4 4 : : PUNCT issue-305 4 5 serg.bardash@gmail.com serg.bardash@gmail.com X issue-305 4 6 doi doi NOUN issue-305 4 7 : : PUNCT issue-305 4 8 http://dx.doi.org/10.30525/2256-0742/2017-3-5-343-351 http://dx.doi.org/10.30525/2256-0742/2017-3-5-343-351 NOUN issue-305 4 9 identification identification NOUN issue-305 4 10 of of ADP issue-305 4 11 the the DET issue-305 4 12 impact impact NOUN issue-305 4 13 of of ADP issue-305 4 14 globalization globalization NOUN issue-305 4 15 on on ADP issue-305 4 16 the the DET issue-305 4 17 development development NOUN issue-305 4 18 of of ADP issue-305 4 19 accounting accounting NOUN issue-305 4 20 methodology methodology NOUN issue-305 4 21 tetiana tetiana PROPN issue-305 4 22 osadcha1 osadcha1 PROPN issue-305 4 23 kherson kherson PROPN issue-305 4 24 state state PROPN issue-305 4 25 university university PROPN issue-305 4 26 , , PUNCT issue-305 4 27 ukraine ukraine PROPN issue-305 4 28 sergii sergii PROPN issue-305 4 29 bardash2 bardash2 PROPN issue-305 4 30 kyiv kyiv PROPN issue-305 4 31 cooperative cooperative PROPN issue-305 4 32 institute institute PROPN issue-305 4 33 of of ADP issue-305 4 34 business business NOUN issue-305 4 35 and and CCONJ issue-305 4 36 law law NOUN issue-305 4 37 , , PUNCT issue-305 4 38 ukraine ukraine PROPN issue-305 4 39 abstract abstract NOUN issue-305 4 40 . . PUNCT issue-305 5 1 the the DET issue-305 5 2 relevance relevance NOUN issue-305 5 3 of of ADP issue-305 5 4 the the DET issue-305 5 5 research research NOUN issue-305 5 6 consists consist VERB issue-305 5 7 in in ADP issue-305 5 8 the the DET issue-305 5 9 significant significant ADJ issue-305 5 10 lag lag NOUN issue-305 5 11 behind behind ADP issue-305 5 12 the the DET issue-305 5 13 economies economy NOUN issue-305 5 14 of of ADP issue-305 5 15 post post ADJ issue-305 5 16 - - ADJ issue-305 5 17 soviet soviet ADJ issue-305 5 18 countries country NOUN issue-305 5 19 from from ADP issue-305 5 20 countries country NOUN issue-305 5 21 of of ADP issue-305 5 22 the the DET issue-305 5 23 world world NOUN issue-305 5 24 , , PUNCT issue-305 5 25 which which PRON issue-305 5 26 play play VERB issue-305 5 27 the the DET issue-305 5 28 role role NOUN issue-305 5 29 of of ADP issue-305 5 30 driving drive VERB issue-305 5 31 forces force NOUN issue-305 5 32 of of ADP issue-305 5 33 global global ADJ issue-305 5 34 economic economic ADJ issue-305 5 35 globalization globalization NOUN issue-305 5 36 . . PUNCT issue-305 6 1 incomplete incomplete ADJ issue-305 6 2 transformation transformation NOUN issue-305 6 3 of of ADP issue-305 6 4 the the DET issue-305 6 5 institution institution NOUN issue-305 6 6 of of ADP issue-305 6 7 property property NOUN issue-305 6 8 rights right NOUN issue-305 6 9 , , PUNCT issue-305 6 10 including include VERB issue-305 6 11 the the DET issue-305 6 12 rights right NOUN issue-305 6 13 to to ADP issue-305 6 14 specific specific ADJ issue-305 6 15 factors factor NOUN issue-305 6 16 of of ADP issue-305 6 17 production production NOUN issue-305 6 18 , , PUNCT issue-305 6 19 distorted distort VERB issue-305 6 20 perception perception NOUN issue-305 6 21 of of ADP issue-305 6 22 the the DET issue-305 6 23 state state NOUN issue-305 6 24 participation participation NOUN issue-305 6 25 in in ADP issue-305 6 26 the the DET issue-305 6 27 regulation regulation NOUN issue-305 6 28 of of ADP issue-305 6 29 economic economic ADJ issue-305 6 30 relationships relationship NOUN issue-305 6 31 , , PUNCT issue-305 6 32 cause cause VERB issue-305 6 33 a a DET issue-305 6 34 fragmentary fragmentary ADJ issue-305 6 35 reflection reflection NOUN issue-305 6 36 of of ADP issue-305 6 37 facts fact NOUN issue-305 6 38 of of ADP issue-305 6 39 business business NOUN issue-305 6 40 life life NOUN issue-305 6 41 of of ADP issue-305 6 42 business business NOUN issue-305 6 43 units unit NOUN issue-305 6 44 by by ADP issue-305 6 45 the the DET issue-305 6 46 accounting accounting NOUN issue-305 6 47 system system NOUN issue-305 6 48 . . PUNCT issue-305 7 1 this this DET issue-305 7 2 shortcoming shortcoming NOUN issue-305 7 3 can can AUX issue-305 7 4 be be AUX issue-305 7 5 eliminated eliminate VERB issue-305 7 6 by by ADP issue-305 7 7 identifying identify VERB issue-305 7 8 the the DET issue-305 7 9 advantages advantage NOUN issue-305 7 10 , , PUNCT issue-305 7 11 feasibility feasibility NOUN issue-305 7 12 of of ADP issue-305 7 13 the the DET issue-305 7 14 counterstand counterstand NOUN issue-305 7 15 and and CCONJ issue-305 7 16 measures measure NOUN issue-305 7 17 to to PART issue-305 7 18 involve involve VERB issue-305 7 19 the the DET issue-305 7 20 economy economy NOUN issue-305 7 21 of of ADP issue-305 7 22 ukraine ukraine NOUN issue-305 7 23 into into ADP issue-305 7 24 the the DET issue-305 7 25 process process NOUN issue-305 7 26 of of ADP issue-305 7 27 economic economic ADJ issue-305 7 28 globalization globalization NOUN issue-305 7 29 , , PUNCT issue-305 7 30 as as ADV issue-305 7 31 well well ADV issue-305 7 32 as as ADP issue-305 7 33 determining determine VERB issue-305 7 34 the the DET issue-305 7 35 priority priority NOUN issue-305 7 36 trends trend NOUN issue-305 7 37 of of ADP issue-305 7 38 the the DET issue-305 7 39 transformation transformation NOUN issue-305 7 40 of of ADP issue-305 7 41 the the DET issue-305 7 42 property property NOUN issue-305 7 43 institution institution NOUN issue-305 7 44 with with ADP issue-305 7 45 the the DET issue-305 7 46 subsequent subsequent ADJ issue-305 7 47 revision revision NOUN issue-305 7 48 of of ADP issue-305 7 49 the the DET issue-305 7 50 accounting accounting NOUN issue-305 7 51 methodology methodology NOUN issue-305 7 52 . . PUNCT issue-305 8 1 the the DET issue-305 8 2 purpose purpose NOUN issue-305 8 3 of of ADP issue-305 8 4 the the DET issue-305 8 5 research research NOUN issue-305 8 6 was be AUX issue-305 8 7 to to PART issue-305 8 8 identify identify VERB issue-305 8 9 the the DET issue-305 8 10 impact impact NOUN issue-305 8 11 of of ADP issue-305 8 12 globalization globalization NOUN issue-305 8 13 on on ADP issue-305 8 14 the the DET issue-305 8 15 development development NOUN issue-305 8 16 of of ADP issue-305 8 17 accounting accounting NOUN issue-305 8 18 methodology methodology NOUN issue-305 8 19 due due ADP issue-305 8 20 to to ADP issue-305 8 21 institutional institutional ADJ issue-305 8 22 changes change NOUN issue-305 8 23 in in ADP issue-305 8 24 property property NOUN issue-305 8 25 ownership ownership NOUN issue-305 8 26 in in ADP issue-305 8 27 the the DET issue-305 8 28 field field NOUN issue-305 8 29 of of ADP issue-305 8 30 management management NOUN issue-305 8 31 and and CCONJ issue-305 8 32 outline outline VERB issue-305 8 33 the the DET issue-305 8 34 prerequisites prerequisite NOUN issue-305 8 35 for for ADP issue-305 8 36 recognizing recognize VERB issue-305 8 37 the the DET issue-305 8 38 rent rent NOUN issue-305 8 39 as as ADP issue-305 8 40 an an DET issue-305 8 41 accounting accounting NOUN issue-305 8 42 object object NOUN issue-305 8 43 . . PUNCT issue-305 9 1 the the DET issue-305 9 2 methodological methodological ADJ issue-305 9 3 basis basis NOUN issue-305 9 4 of of ADP issue-305 9 5 the the DET issue-305 9 6 research research NOUN issue-305 9 7 is be AUX issue-305 9 8 the the DET issue-305 9 9 dialectical dialectical ADJ issue-305 9 10 method method NOUN issue-305 9 11 of of ADP issue-305 9 12 knowledge knowledge NOUN issue-305 9 13 of of ADP issue-305 9 14 the the DET issue-305 9 15 essence essence NOUN issue-305 9 16 , , PUNCT issue-305 9 17 preconditions precondition NOUN issue-305 9 18 , , PUNCT issue-305 9 19 and and CCONJ issue-305 9 20 consequences consequence NOUN issue-305 9 21 of of ADP issue-305 9 22 economic economic ADJ issue-305 9 23 globalization globalization NOUN issue-305 9 24 as as ADP issue-305 9 25 a a DET issue-305 9 26 whole whole NOUN issue-305 9 27 , , PUNCT issue-305 9 28 as as ADV issue-305 9 29 well well ADV issue-305 9 30 as as ADP issue-305 9 31 for for ADP issue-305 9 32 its its PRON issue-305 9 33 individual individual ADJ issue-305 9 34 subjects subject NOUN issue-305 9 35 ; ; PUNCT issue-305 9 36 general general ADJ issue-305 9 37 scientific scientific ADJ issue-305 9 38 methods method NOUN issue-305 9 39 of of ADP issue-305 9 40 scientific scientific ADJ issue-305 9 41 knowledge knowledge NOUN issue-305 9 42 ( ( PUNCT issue-305 9 43 analysis analysis NOUN issue-305 9 44 , , PUNCT issue-305 9 45 abstraction abstraction NOUN issue-305 9 46 , , PUNCT issue-305 9 47 synthesis synthesis NOUN issue-305 9 48 , , PUNCT issue-305 9 49 generalization generalization NOUN issue-305 9 50 ) ) PUNCT issue-305 9 51 of of ADP issue-305 9 52 possible possible ADJ issue-305 9 53 influence influence NOUN issue-305 9 54 of of ADP issue-305 9 55 fundamentals fundamental NOUN issue-305 9 56 and and CCONJ issue-305 9 57 ideas idea NOUN issue-305 9 58 of of ADP issue-305 9 59 institutional institutional ADJ issue-305 9 60 theory theory NOUN issue-305 9 61 , , PUNCT issue-305 9 62 agency agency NOUN issue-305 9 63 theory theory NOUN issue-305 9 64 , , PUNCT issue-305 9 65 and and CCONJ issue-305 9 66 rent rent NOUN issue-305 9 67 theory theory NOUN issue-305 9 68 on on ADP issue-305 9 69 the the DET issue-305 9 70 accounting accounting NOUN issue-305 9 71 methodology methodology NOUN issue-305 9 72 in in ADP issue-305 9 73 order order NOUN issue-305 9 74 to to PART issue-305 9 75 outline outline VERB issue-305 9 76 grounds ground NOUN issue-305 9 77 for for ADP issue-305 9 78 recognizing recognize VERB issue-305 9 79 the the DET issue-305 9 80 rent rent NOUN issue-305 9 81 as as ADP issue-305 9 82 a a DET issue-305 9 83 component component NOUN issue-305 9 84 of of ADP issue-305 9 85 the the DET issue-305 9 86 income income NOUN issue-305 9 87 of of ADP issue-305 9 88 a a DET issue-305 9 89 business business NOUN issue-305 9 90 unit unit NOUN issue-305 9 91 . . PUNCT issue-305 10 1 scientific scientific ADJ issue-305 10 2 results result NOUN issue-305 10 3 . . PUNCT issue-305 11 1 it it PRON issue-305 11 2 is be AUX issue-305 11 3 established establish VERB issue-305 11 4 that that SCONJ issue-305 11 5 the the DET issue-305 11 6 development development NOUN issue-305 11 7 of of ADP issue-305 11 8 globalization globalization NOUN issue-305 11 9 processes process NOUN issue-305 11 10 was be AUX issue-305 11 11 accompanied accompany VERB issue-305 11 12 by by ADP issue-305 11 13 significant significant ADJ issue-305 11 14 transformations transformation NOUN issue-305 11 15 of of ADP issue-305 11 16 property property NOUN issue-305 11 17 relations relation NOUN issue-305 11 18 and and CCONJ issue-305 11 19 changing change VERB issue-305 11 20 approaches approach NOUN issue-305 11 21 to to ADP issue-305 11 22 the the DET issue-305 11 23 analysis analysis NOUN issue-305 11 24 of of ADP issue-305 11 25 activities activity NOUN issue-305 11 26 , , PUNCT issue-305 11 27 in in ADP issue-305 11 28 particular particular ADJ issue-305 11 29 , , PUNCT issue-305 11 30 with with ADP issue-305 11 31 regard regard NOUN issue-305 11 32 to to ADP issue-305 11 33 the the DET issue-305 11 34 use use NOUN issue-305 11 35 of of ADP issue-305 11 36 resources resource NOUN issue-305 11 37 , , PUNCT issue-305 11 38 distribution distribution NOUN issue-305 11 39 and and CCONJ issue-305 11 40 redistribution redistribution NOUN issue-305 11 41 of of ADP issue-305 11 42 income income NOUN issue-305 11 43 . . PUNCT issue-305 12 1 solving solve VERB issue-305 12 2 the the DET issue-305 12 3 problems problem NOUN issue-305 12 4 associated associate VERB issue-305 12 5 with with ADP issue-305 12 6 qualitative qualitative ADJ issue-305 12 7 characteristics characteristic NOUN issue-305 12 8 of of ADP issue-305 12 9 accounting accounting NOUN issue-305 12 10 information information NOUN issue-305 12 11 depends depend VERB issue-305 12 12 on on ADP issue-305 12 13 the the DET issue-305 12 14 implementation implementation NOUN issue-305 12 15 of of ADP issue-305 12 16 accounting accounting NOUN issue-305 12 17 principles principle NOUN issue-305 12 18 , , PUNCT issue-305 12 19 in in ADP issue-305 12 20 particular particular ADJ issue-305 12 21 , , PUNCT issue-305 12 22 the the DET issue-305 12 23 principle principle NOUN issue-305 12 24 of of ADP issue-305 12 25 the the DET issue-305 12 26 predominance predominance NOUN issue-305 12 27 of of ADP issue-305 12 28 substance substance NOUN issue-305 12 29 over over ADP issue-305 12 30 form form NOUN issue-305 12 31 . . PUNCT issue-305 13 1 the the DET issue-305 13 2 possibility possibility NOUN issue-305 13 3 of of ADP issue-305 13 4 its its PRON issue-305 13 5 practical practical ADJ issue-305 13 6 application application NOUN issue-305 13 7 depends depend VERB issue-305 13 8 on on ADP issue-305 13 9 the the DET issue-305 13 10 implementation implementation NOUN issue-305 13 11 of of ADP issue-305 13 12 the the DET issue-305 13 13 fundamentals fundamental NOUN issue-305 13 14 and and CCONJ issue-305 13 15 ideas idea NOUN issue-305 13 16 of of ADP issue-305 13 17 institutional institutional ADJ issue-305 13 18 theory theory NOUN issue-305 13 19 , , PUNCT issue-305 13 20 agency agency NOUN issue-305 13 21 theory theory NOUN issue-305 13 22 and and CCONJ issue-305 13 23 rent rent NOUN issue-305 13 24 theory theory NOUN issue-305 13 25 at at ADP issue-305 13 26 the the DET issue-305 13 27 level level NOUN issue-305 13 28 of of ADP issue-305 13 29 the the DET issue-305 13 30 accounting accounting NOUN issue-305 13 31 methodology methodology NOUN issue-305 13 32 . . PUNCT issue-305 14 1 the the DET issue-305 14 2 stated state VERB issue-305 14 3 approach approach NOUN issue-305 14 4 will will AUX issue-305 14 5 precondition precondition VERB issue-305 14 6 a a DET issue-305 14 7 certain certain ADJ issue-305 14 8 change change NOUN issue-305 14 9 in in ADP issue-305 14 10 the the DET issue-305 14 11 economic economic ADJ issue-305 14 12 status status NOUN issue-305 14 13 of of ADP issue-305 14 14 a a DET issue-305 14 15 business business NOUN issue-305 14 16 unit unit NOUN issue-305 14 17 , , PUNCT issue-305 14 18 making make VERB issue-305 14 19 it it PRON issue-305 14 20 the the DET issue-305 14 21 owner owner NOUN issue-305 14 22 or or CCONJ issue-305 14 23 user user NOUN issue-305 14 24 of of ADP issue-305 14 25 resources resource NOUN issue-305 14 26 , , PUNCT issue-305 14 27 taking take VERB issue-305 14 28 into into ADP issue-305 14 29 account account NOUN issue-305 14 30 the the DET issue-305 14 31 availability availability NOUN issue-305 14 32 of of ADP issue-305 14 33 certain certain ADJ issue-305 14 34 elements element NOUN issue-305 14 35 of of ADP issue-305 14 36 property property NOUN issue-305 14 37 rights right NOUN issue-305 14 38 , , PUNCT issue-305 14 39 and and CCONJ issue-305 14 40 will will AUX issue-305 14 41 provide provide VERB issue-305 14 42 grounds ground NOUN issue-305 14 43 for for ADP issue-305 14 44 consideration consideration NOUN issue-305 14 45 of of ADP issue-305 14 46 economic economic ADJ issue-305 14 47 processes process NOUN issue-305 14 48 associated associate VERB issue-305 14 49 with with ADP issue-305 14 50 the the DET issue-305 14 51 use use NOUN issue-305 14 52 of of ADP issue-305 14 53 certain certain ADJ issue-305 14 54 resources resource NOUN issue-305 14 55 , , PUNCT issue-305 14 56 the the DET issue-305 14 57 manifestation manifestation NOUN issue-305 14 58 of of ADP issue-305 14 59 rental rental ADJ issue-305 14 60 relations relation NOUN issue-305 14 61 , , PUNCT issue-305 14 62 and and CCONJ issue-305 14 63 the the DET issue-305 14 64 recognition recognition NOUN issue-305 14 65 of of ADP issue-305 14 66 the the DET issue-305 14 67 income income NOUN issue-305 14 68 from from ADP issue-305 14 69 them they PRON issue-305 14 70 as as ADP issue-305 14 71 a a DET issue-305 14 72 rent rent NOUN issue-305 14 73 . . PUNCT issue-305 15 1 taking take VERB issue-305 15 2 into into ADP issue-305 15 3 consideration consideration NOUN issue-305 15 4 the the DET issue-305 15 5 fact fact NOUN issue-305 15 6 that that SCONJ issue-305 15 7 rent rent NOUN issue-305 15 8 is be AUX issue-305 15 9 one one NUM issue-305 15 10 of of ADP issue-305 15 11 the the DET issue-305 15 12 factors factor NOUN issue-305 15 13 of of ADP issue-305 15 14 production production NOUN issue-305 15 15 , , PUNCT issue-305 15 16 theoretical theoretical ADJ issue-305 15 17 researches research NOUN issue-305 15 18 in in ADP issue-305 15 19 this this DET issue-305 15 20 field field NOUN issue-305 15 21 should should AUX issue-305 15 22 be be AUX issue-305 15 23 considered consider VERB issue-305 15 24 as as ADP issue-305 15 25 a a DET issue-305 15 26 basis basis NOUN issue-305 15 27 for for ADP issue-305 15 28 research research NOUN issue-305 15 29 of of ADP issue-305 15 30 trends trend NOUN issue-305 15 31 of of ADP issue-305 15 32 accounting accounting NOUN issue-305 15 33 development development NOUN issue-305 15 34 , , PUNCT issue-305 15 35 in in ADP issue-305 15 36 particular particular ADJ issue-305 15 37 , , PUNCT issue-305 15 38 as as ADP issue-305 15 39 to to ADP issue-305 15 40 the the DET issue-305 15 41 principles principle NOUN issue-305 15 42 and and CCONJ issue-305 15 43 criteria criterion NOUN issue-305 15 44 for for ADP issue-305 15 45 recognition recognition NOUN issue-305 15 46 of of ADP issue-305 15 47 income income NOUN issue-305 15 48 and and CCONJ issue-305 15 49 assets asset NOUN issue-305 15 50 . . PUNCT issue-305 16 1 the the DET issue-305 16 2 practical practical ADJ issue-305 16 3 significance significance NOUN issue-305 16 4 of of ADP issue-305 16 5 the the DET issue-305 16 6 research research NOUN issue-305 16 7 consists consist VERB issue-305 16 8 in in ADP issue-305 16 9 the the DET issue-305 16 10 development development NOUN issue-305 16 11 of of ADP issue-305 16 12 an an DET issue-305 16 13 income income NOUN issue-305 16 14 accounting accounting NOUN issue-305 16 15 methodology methodology NOUN issue-305 16 16 and and CCONJ issue-305 16 17 the the DET issue-305 16 18 determination determination NOUN issue-305 16 19 of of ADP issue-305 16 20 financial financial ADJ issue-305 16 21 results result NOUN issue-305 16 22 of of ADP issue-305 16 23 the the DET issue-305 16 24 economic economic ADJ issue-305 16 25 activity activity NOUN issue-305 16 26 , , PUNCT issue-305 16 27 as as ADV issue-305 16 28 well well ADV issue-305 16 29 as as ADP issue-305 16 30 the the DET issue-305 16 31 formation formation NOUN issue-305 16 32 of of ADP issue-305 16 33 information information NOUN issue-305 16 34 support support NOUN issue-305 16 35 for for ADP issue-305 16 36 analysing analyse VERB issue-305 16 37 business business NOUN issue-305 16 38 unit unit NOUN issue-305 16 39 competitiveness competitiveness NOUN issue-305 16 40 and and CCONJ issue-305 16 41 determining determine VERB issue-305 16 42 its its PRON issue-305 16 43 financial financial ADJ issue-305 16 44 sustainability sustainability NOUN issue-305 16 45 . . PUNCT issue-305 17 1 significance significance NOUN issue-305 17 2 / / SYM issue-305 17 3 originality originality NOUN issue-305 17 4 . . PUNCT issue-305 18 1 the the DET issue-305 18 2 obtained obtain VERB issue-305 18 3 scientific scientific ADJ issue-305 18 4 results result NOUN issue-305 18 5 will will AUX issue-305 18 6 form form VERB issue-305 18 7 the the DET issue-305 18 8 prospects prospect NOUN issue-305 18 9 for for ADP issue-305 18 10 further further ADJ issue-305 18 11 researches research NOUN issue-305 18 12 , , PUNCT issue-305 18 13 which which PRON issue-305 18 14 will will AUX issue-305 18 15 consist consist VERB issue-305 18 16 in in ADP issue-305 18 17 identifying identify VERB issue-305 18 18 the the DET issue-305 18 19 legal legal ADJ issue-305 18 20 preconditions precondition NOUN issue-305 18 21 for for ADP issue-305 18 22 rent rent NOUN issue-305 18 23 accounting account VERB issue-305 18 24 and and CCONJ issue-305 18 25 determining determine VERB issue-305 18 26 the the DET issue-305 18 27 trends trend NOUN issue-305 18 28 of of ADP issue-305 18 29 the the DET issue-305 18 30 transformation transformation NOUN issue-305 18 31 of of ADP issue-305 18 32 the the DET issue-305 18 33 property property NOUN issue-305 18 34 institution institution NOUN issue-305 18 35 . . PUNCT issue-305 19 1 this this PRON issue-305 19 2 will will AUX issue-305 19 3 contribute contribute VERB issue-305 19 4 to to ADP issue-305 19 5 the the DET issue-305 19 6 significant significant ADJ issue-305 19 7 social social ADJ issue-305 19 8 and and CCONJ issue-305 19 9 economic economic ADJ issue-305 19 10 development development NOUN issue-305 19 11 of of ADP issue-305 19 12 countries country NOUN issue-305 19 13 whose whose DET issue-305 19 14 economies economy NOUN issue-305 19 15 have have AUX issue-305 19 16 long long ADV issue-305 19 17 been be AUX issue-305 19 18 in in ADP issue-305 19 19 the the DET issue-305 19 20 command command NOUN issue-305 19 21 and and CCONJ issue-305 19 22 administrative administrative ADJ issue-305 19 23 management management NOUN issue-305 19 24 format format NOUN issue-305 19 25 , , PUNCT issue-305 19 26 as as ADV issue-305 19 27 well well ADV issue-305 19 28 as as ADP issue-305 19 29 to to ADP issue-305 19 30 the the DET issue-305 19 31 legal legal ADJ issue-305 19 32 recognition recognition NOUN issue-305 19 33 of of ADP issue-305 19 34 the the DET issue-305 19 35 actual actual ADJ issue-305 19 36 economic economic ADJ issue-305 19 37 preconditions precondition NOUN issue-305 19 38 for for ADP issue-305 19 39 rent rent NOUN issue-305 19 40 accounting accounting NOUN issue-305 19 41 . . PUNCT issue-305 20 1 key key ADJ issue-305 20 2 words word NOUN issue-305 20 3 : : PUNCT issue-305 20 4 globalization globalization NOUN issue-305 20 5 , , PUNCT issue-305 20 6 property property NOUN issue-305 20 7 institution institution NOUN issue-305 20 8 , , PUNCT issue-305 20 9 accounting accounting NOUN issue-305 20 10 methodology methodology NOUN issue-305 20 11 , , PUNCT issue-305 20 12 agency agency NOUN issue-305 20 13 theory theory NOUN issue-305 20 14 , , PUNCT issue-305 20 15 rent rent NOUN issue-305 20 16 . . PUNCT issue-305 21 1 jel jel PROPN issue-305 21 2 classification classification NOUN issue-305 21 3 : : PUNCT issue-305 21 4 m41 m41 NUM issue-305 21 5 , , PUNCT issue-305 21 6 p4 p4 ADJ issue-305 21 7 , , PUNCT issue-305 21 8 q2 q2 PROPN issue-305 21 9 baltic baltic PROPN issue-305 21 10 journal journal PROPN issue-305 21 11 of of ADP issue-305 21 12 economic economic ADJ issue-305 21 13 studies study NOUN issue-305 21 14 344 344 NUM issue-305 21 15 vol vol NOUN issue-305 21 16 . . PUNCT issue-305 22 1 3 3 NUM issue-305 22 2 , , PUNCT issue-305 22 3 no no INTJ issue-305 22 4 . . NOUN issue-305 22 5 5 5 NUM issue-305 22 6 , , PUNCT issue-305 22 7 2017 2017 NUM issue-305 22 8 1 1 NUM issue-305 22 9 . . PUNCT issue-305 23 1 introduction introduction NOUN issue-305 23 2 over over ADP issue-305 23 3 the the DET issue-305 23 4 past past ADJ issue-305 23 5 half half ADJ issue-305 23 6 - - PUNCT issue-305 23 7 century century NOUN issue-305 23 8 , , PUNCT issue-305 23 9 the the DET issue-305 23 10 development development NOUN issue-305 23 11 of of ADP issue-305 23 12 the the DET issue-305 23 13 economic economic ADJ issue-305 23 14 relationship relationship NOUN issue-305 23 15 is be AUX issue-305 23 16 under under ADP issue-305 23 17 the the DET issue-305 23 18 influence influence NOUN issue-305 23 19 of of ADP issue-305 23 20 globalization globalization NOUN issue-305 23 21 processes process NOUN issue-305 23 22 . . PUNCT issue-305 24 1 the the DET issue-305 24 2 development development NOUN issue-305 24 3 and and CCONJ issue-305 24 4 use use NOUN issue-305 24 5 of of ADP issue-305 24 6 information information NOUN issue-305 24 7 and and CCONJ issue-305 24 8 computer computer NOUN issue-305 24 9 technologies technology NOUN issue-305 24 10 and and CCONJ issue-305 24 11 their their PRON issue-305 24 12 internationalization internationalization NOUN issue-305 24 13 are be AUX issue-305 24 14 taking take VERB issue-305 24 15 place place NOUN issue-305 24 16 . . PUNCT issue-305 25 1 the the DET issue-305 25 2 growth growth NOUN issue-305 25 3 of of ADP issue-305 25 4 gross gross ADJ issue-305 25 5 private private ADJ issue-305 25 6 capital capital NOUN issue-305 25 7 flows flow VERB issue-305 25 8 , , PUNCT issue-305 25 9 volumes volume NOUN issue-305 25 10 of of ADP issue-305 25 11 gross gross ADJ issue-305 25 12 direct direct ADJ issue-305 25 13 foreign foreign ADJ issue-305 25 14 investments investment NOUN issue-305 25 15 , , PUNCT issue-305 25 16 an an DET issue-305 25 17 increase increase NOUN issue-305 25 18 in in ADP issue-305 25 19 the the DET issue-305 25 20 share share NOUN issue-305 25 21 of of ADP issue-305 25 22 direct direct ADJ issue-305 25 23 foreign foreign ADJ issue-305 25 24 investments investment NOUN issue-305 25 25 in in ADP issue-305 25 26 the the DET issue-305 25 27 gross gross ADJ issue-305 25 28 formation formation NOUN issue-305 25 29 of of ADP issue-305 25 30 constant constant ADJ issue-305 25 31 capital capital NOUN issue-305 25 32 , , PUNCT issue-305 25 33 their their PRON issue-305 25 34 accumulation accumulation NOUN issue-305 25 35 in in ADP issue-305 25 36 gdp gdp PROPN issue-305 25 37 , , PUNCT issue-305 25 38 the the DET issue-305 25 39 extent extent NOUN issue-305 25 40 of of ADP issue-305 25 41 international international ADJ issue-305 25 42 trade trade NOUN issue-305 25 43 are be AUX issue-305 25 44 observed observe VERB issue-305 25 45 . . PUNCT issue-305 26 1 the the DET issue-305 26 2 share share NOUN issue-305 26 3 of of ADP issue-305 26 4 value value NOUN issue-305 26 5 added add VERB issue-305 26 6 in in ADP issue-305 26 7 gdp gdp NOUN issue-305 26 8 created create VERB issue-305 26 9 by by ADP issue-305 26 10 foreign foreign ADJ issue-305 26 11 affiliates affiliate NOUN issue-305 26 12 and and CCONJ issue-305 26 13 the the DET issue-305 26 14 share share NOUN issue-305 26 15 of of ADP issue-305 26 16 persons person NOUN issue-305 26 17 employed employ VERB issue-305 26 18 in in ADP issue-305 26 19 foreign foreign ADJ issue-305 26 20 affiliates affiliate NOUN issue-305 26 21 in in ADP issue-305 26 22 total total ADJ issue-305 26 23 employment employment NOUN issue-305 26 24 is be AUX issue-305 26 25 constantly constantly ADV issue-305 26 26 increasing increase VERB issue-305 26 27 . . PUNCT issue-305 27 1 on on ADP issue-305 27 2 this this DET issue-305 27 3 basis basis NOUN issue-305 27 4 , , PUNCT issue-305 27 5 the the DET issue-305 27 6 economic economic ADJ issue-305 27 7 activity activity NOUN issue-305 27 8 of of ADP issue-305 27 9 transnational transnational ADJ issue-305 27 10 corporations corporation NOUN issue-305 27 11 is be AUX issue-305 27 12 intensified intensify VERB issue-305 27 13 . . PUNCT issue-305 28 1 analysing analyse VERB issue-305 28 2 these these DET issue-305 28 3 and and CCONJ issue-305 28 4 other other ADJ issue-305 28 5 global global ADJ issue-305 28 6 economic economic ADJ issue-305 28 7 processes process NOUN issue-305 28 8 at at ADP issue-305 28 9 the the DET issue-305 28 10 level level NOUN issue-305 28 11 of of ADP issue-305 28 12 expert expert NOUN issue-305 28 13 organizations organization NOUN issue-305 28 14 , , PUNCT issue-305 28 15 one one PRON issue-305 28 16 can can AUX issue-305 28 17 assess assess VERB issue-305 28 18 the the DET issue-305 28 19 degree degree NOUN issue-305 28 20 of of ADP issue-305 28 21 integration integration NOUN issue-305 28 22 of of ADP issue-305 28 23 a a DET issue-305 28 24 particular particular ADJ issue-305 28 25 country country NOUN issue-305 28 26 into into ADP issue-305 28 27 the the DET issue-305 28 28 global global ADJ issue-305 28 29 economy economy NOUN issue-305 28 30 , , PUNCT issue-305 28 31 the the DET issue-305 28 32 index index NOUN issue-305 28 33 of of ADP issue-305 28 34 transnationalization transnationalization NOUN issue-305 28 35 , , PUNCT issue-305 28 36 the the DET issue-305 28 37 index index NOUN issue-305 28 38 of of ADP issue-305 28 39 readiness readiness NOUN issue-305 28 40 for for ADP issue-305 28 41 the the DET issue-305 28 42 operation operation NOUN issue-305 28 43 in in ADP issue-305 28 44 global global ADJ issue-305 28 45 networks network NOUN issue-305 28 46 , , PUNCT issue-305 28 47 and and CCONJ issue-305 28 48 other other ADJ issue-305 28 49 indicators indicator NOUN issue-305 28 50 of of ADP issue-305 28 51 economic economic ADJ issue-305 28 52 globalization globalization NOUN issue-305 28 53 . . PUNCT issue-305 29 1 however however ADV issue-305 29 2 , , PUNCT issue-305 29 3 the the DET issue-305 29 4 effects effect NOUN issue-305 29 5 of of ADP issue-305 29 6 these these DET issue-305 29 7 trends trend NOUN issue-305 29 8 on on ADP issue-305 29 9 the the DET issue-305 29 10 internal internal ADJ issue-305 29 11 economic economic ADJ issue-305 29 12 processes process NOUN issue-305 29 13 of of ADP issue-305 29 14 the the DET issue-305 29 15 business business NOUN issue-305 29 16 entity entity NOUN issue-305 29 17 on on ADP issue-305 29 18 the the DET issue-305 29 19 management management NOUN issue-305 29 20 subsystems subsystem NOUN issue-305 29 21 , , PUNCT issue-305 29 22 in in ADP issue-305 29 23 particular particular ADJ issue-305 29 24 , , PUNCT issue-305 29 25 on on ADP issue-305 29 26 the the DET issue-305 29 27 accounting accounting NOUN issue-305 29 28 subsystem subsystem NOUN issue-305 29 29 , , PUNCT issue-305 29 30 are be AUX issue-305 29 31 still still ADV issue-305 29 32 insufficiently insufficiently ADV issue-305 29 33 investigated investigate VERB issue-305 29 34 . . PUNCT issue-305 30 1 the the DET issue-305 30 2 novelty novelty NOUN issue-305 30 3 of of ADP issue-305 30 4 the the DET issue-305 30 5 research research NOUN issue-305 30 6 is be AUX issue-305 30 7 the the DET issue-305 30 8 hypothesis hypothesis NOUN issue-305 30 9 , , PUNCT issue-305 30 10 which which PRON issue-305 30 11 consists consist VERB issue-305 30 12 in in ADP issue-305 30 13 the the DET issue-305 30 14 assumption assumption NOUN issue-305 30 15 of of ADP issue-305 30 16 the the DET issue-305 30 17 partial partial ADJ issue-305 30 18 use use NOUN issue-305 30 19 of of ADP issue-305 30 20 the the DET issue-305 30 21 methodological methodological ADJ issue-305 30 22 potential potential NOUN issue-305 30 23 of of ADP issue-305 30 24 accounting account VERB issue-305 30 25 for for ADP issue-305 30 26 the the DET issue-305 30 27 necessity necessity NOUN issue-305 30 28 to to PART issue-305 30 29 improve improve VERB issue-305 30 30 the the DET issue-305 30 31 competitiveness competitiveness NOUN issue-305 30 32 of of ADP issue-305 30 33 the the DET issue-305 30 34 ukrainian ukrainian ADJ issue-305 30 35 economy economy NOUN issue-305 30 36 under under ADP issue-305 30 37 the the DET issue-305 30 38 conditions condition NOUN issue-305 30 39 of of ADP issue-305 30 40 irreversible irreversible ADJ issue-305 30 41 world world NOUN issue-305 30 42 globalization globalization NOUN issue-305 30 43 . . PUNCT issue-305 31 1 the the DET issue-305 31 2 purpose purpose NOUN issue-305 31 3 of of ADP issue-305 31 4 the the DET issue-305 31 5 research research NOUN issue-305 31 6 is be AUX issue-305 31 7 to to PART issue-305 31 8 identify identify VERB issue-305 31 9 the the DET issue-305 31 10 impact impact NOUN issue-305 31 11 of of ADP issue-305 31 12 globalization globalization NOUN issue-305 31 13 on on ADP issue-305 31 14 the the DET issue-305 31 15 development development NOUN issue-305 31 16 of of ADP issue-305 31 17 accounting accounting NOUN issue-305 31 18 methodology methodology NOUN issue-305 31 19 due due ADP issue-305 31 20 to to ADP issue-305 31 21 institutional institutional ADJ issue-305 31 22 changes change NOUN issue-305 31 23 in in ADP issue-305 31 24 ownership ownership NOUN issue-305 31 25 rights right NOUN issue-305 31 26 in in ADP issue-305 31 27 the the DET issue-305 31 28 field field NOUN issue-305 31 29 of of ADP issue-305 31 30 management management NOUN issue-305 31 31 and and CCONJ issue-305 31 32 recognition recognition NOUN issue-305 31 33 of of ADP issue-305 31 34 the the DET issue-305 31 35 rent rent NOUN issue-305 31 36 as as ADP issue-305 31 37 a a DET issue-305 31 38 subject subject NOUN issue-305 31 39 of of ADP issue-305 31 40 accounting accounting NOUN issue-305 31 41 . . PUNCT issue-305 32 1 achieving achieve VERB issue-305 32 2 the the DET issue-305 32 3 determined determined ADJ issue-305 32 4 purpose purpose NOUN issue-305 32 5 will will AUX issue-305 32 6 allow allow VERB issue-305 32 7 improving improve VERB issue-305 32 8 the the DET issue-305 32 9 information information NOUN issue-305 32 10 support support NOUN issue-305 32 11 for for ADP issue-305 32 12 making make VERB issue-305 32 13 managerial managerial ADJ issue-305 32 14 decisions decision NOUN issue-305 32 15 at at ADP issue-305 32 16 the the DET issue-305 32 17 macro macro NOUN issue-305 32 18 and and CCONJ issue-305 32 19 micro micro ADJ issue-305 32 20 level level NOUN issue-305 32 21 as as ADP issue-305 32 22 to to ADP issue-305 32 23 distribution distribution NOUN issue-305 32 24 and and CCONJ issue-305 32 25 redistribution redistribution NOUN issue-305 32 26 of of ADP issue-305 32 27 incomes income NOUN issue-305 32 28 , , PUNCT issue-305 32 29 the the DET issue-305 32 30 part part NOUN issue-305 32 31 of of ADP issue-305 32 32 which which PRON issue-305 32 33 is be AUX issue-305 32 34 the the DET issue-305 32 35 rent rent NOUN issue-305 32 36 . . PUNCT issue-305 33 1 2 2 X issue-305 33 2 . . X issue-305 33 3 the the DET issue-305 33 4 state state NOUN issue-305 33 5 of of ADP issue-305 33 6 coverage coverage NOUN issue-305 33 7 of of ADP issue-305 33 8 the the DET issue-305 33 9 essence essence NOUN issue-305 33 10 of of ADP issue-305 33 11 globalization globalization NOUN issue-305 33 12 and and CCONJ issue-305 33 13 its its PRON issue-305 33 14 impact impact NOUN issue-305 33 15 on on ADP issue-305 33 16 the the DET issue-305 33 17 ukrainian ukrainian ADJ issue-305 33 18 economy economy NOUN issue-305 33 19 j. j. PROPN issue-305 33 20     SPACE issue-305 33 21 barton barton PROPN issue-305 33 22 , , PUNCT issue-305 33 23 a.s a.s PROPN issue-305 33 24 . . PROPN issue-305 33 25     SPACE issue-305 33 26 halchynskyi halchynskyi PROPN issue-305 33 27 , , PUNCT issue-305 33 28 b.v b.v PROPN issue-305 33 29 . . PUNCT issue-305 33 30     SPACE issue-305 33 31 hubskyi hubskyi PROPN issue-305 33 32 , , PUNCT issue-305 33 33 j. j. PROPN issue-305 33 34     SPACE issue-305 33 35 galbraith galbraith PROPN issue-305 33 36 , , PUNCT issue-305 33 37 d. d. PROPN issue-305 33 38     SPACE issue-305 33 39 meadows meadow NOUN issue-305 33 40 , , PUNCT issue-305 33 41 a. a. NOUN issue-305 33 42     SPACE issue-305 33 43 toynbee toynbee PROPN issue-305 33 44 , , PUNCT issue-305 33 45 e. e. PROPN issue-305 33 46     SPACE issue-305 33 47 toffler toffler NOUN issue-305 33 48 , , PUNCT issue-305 33 49 j. j. PROPN issue-305 33 50     SPACE issue-305 33 51 stiglitz stiglitz PROPN issue-305 33 52 , , PUNCT issue-305 33 53 a.k a.k PROPN issue-305 33 54 . . PROPN issue-305 33 55     SPACE issue-305 33 56 subotin subotin NOUN issue-305 33 57 , , PUNCT issue-305 33 58 j. j. PROPN issue-305 33 59     SPACE issue-305 33 60 forrester forrester PROPN issue-305 33 61 , , PUNCT issue-305 33 62 t. t. PROPN issue-305 33 63     SPACE issue-305 33 64 friedman friedman PROPN issue-305 33 65 , , PUNCT issue-305 33 66 o. o. PROPN issue-305 33 67     SPACE issue-305 33 68 spengler spengler NOUN issue-305 33 69 , , PUNCT issue-305 33 70 y.v y.v PROPN issue-305 33 71 . . NOUN issue-305 33 72     SPACE issue-305 33 73 yakovets yakovet NOUN issue-305 33 74 and and CCONJ issue-305 33 75 others other NOUN issue-305 33 76 devoted devote VERB issue-305 33 77 their their PRON issue-305 33 78 researches research NOUN issue-305 33 79 to to ADP issue-305 33 80 the the DET issue-305 33 81 problems problem NOUN issue-305 33 82 of of ADP issue-305 33 83 globalization globalization NOUN issue-305 33 84 processes process NOUN issue-305 33 85 . . PUNCT issue-305 34 1 some some DET issue-305 34 2 aspects aspect NOUN issue-305 34 3 of of ADP issue-305 34 4 the the DET issue-305 34 5 impact impact NOUN issue-305 34 6 of of ADP issue-305 34 7 the the DET issue-305 34 8 globalization globalization NOUN issue-305 34 9 manifestations manifestation NOUN issue-305 34 10 on on ADP issue-305 34 11 accounting accounting NOUN issue-305 34 12 are be AUX issue-305 34 13 set set VERB issue-305 34 14 out out ADP issue-305 34 15 in in ADP issue-305 34 16 the the DET issue-305 34 17 researches research NOUN issue-305 34 18 of of ADP issue-305 34 19 s.f s.f PROPN issue-305 34 20 . . PROPN issue-305 34 21     SPACE issue-305 34 22 holov holov PROPN issue-305 34 23 , , PUNCT issue-305 34 24 h.h h.h PROPN issue-305 34 25 . . PROPN issue-305 34 26     SPACE issue-305 34 27 kireitsev kireitsev PROPN issue-305 34 28 , , PUNCT issue-305 34 29 s.f s.f PROPN issue-305 34 30 . . PROPN issue-305 34 31     SPACE issue-305 34 32 lehenchuk lehenchuk NOUN issue-305 34 33 , , PUNCT issue-305 34 34 o.m o.m PROPN issue-305 34 35 . . PUNCT issue-305 34 36     SPACE issue-305 34 37 petruk petruk ADJ issue-305 34 38 , , PUNCT issue-305 34 39 and and CCONJ issue-305 34 40 others other NOUN issue-305 34 41 . . PUNCT issue-305 35 1 at at ADP issue-305 35 2 the the DET issue-305 35 3 same same ADJ issue-305 35 4 time time NOUN issue-305 35 5 , , PUNCT issue-305 35 6 they they PRON issue-305 35 7 are be AUX issue-305 35 8 more more ADV issue-305 35 9 concerned concerned ADJ issue-305 35 10 with with ADP issue-305 35 11 the the DET issue-305 35 12 issues issue NOUN issue-305 35 13 of of ADP issue-305 35 14 harmonization harmonization NOUN issue-305 35 15 and and CCONJ issue-305 35 16 prospects prospect NOUN issue-305 35 17 for for ADP issue-305 35 18 further further ADJ issue-305 35 19 development development NOUN issue-305 35 20 . . PUNCT issue-305 36 1 unnoticed unnoticed ADJ issue-305 36 2 is be AUX issue-305 36 3 the the DET issue-305 36 4 problem problem NOUN issue-305 36 5 of of ADP issue-305 36 6 transformation transformation NOUN issue-305 36 7 of of ADP issue-305 36 8 the the DET issue-305 36 9 institutional institutional ADJ issue-305 36 10 environment environment NOUN issue-305 36 11 , , PUNCT issue-305 36 12 changes change NOUN issue-305 36 13 in in ADP issue-305 36 14 the the DET issue-305 36 15 nature nature NOUN issue-305 36 16 of of ADP issue-305 36 17 economic economic ADJ issue-305 36 18 processes process NOUN issue-305 36 19 , , PUNCT issue-305 36 20 property property NOUN issue-305 36 21 relations relation NOUN issue-305 36 22 that that PRON issue-305 36 23 are be AUX issue-305 36 24 system system NOUN issue-305 36 25 - - PUNCT issue-305 36 26 forming form VERB issue-305 36 27 for for ADP issue-305 36 28 the the DET issue-305 36 29 business business NOUN issue-305 36 30 entity entity NOUN issue-305 36 31 , , PUNCT issue-305 36 32 as as SCONJ issue-305 36 33 they they PRON issue-305 36 34 transform transform VERB issue-305 36 35 essentially essentially ADV issue-305 36 36 their their PRON issue-305 36 37 activities activity NOUN issue-305 36 38 requiring require VERB issue-305 36 39 changes change NOUN issue-305 36 40 in in ADP issue-305 36 41 the the DET issue-305 36 42 methodology methodology NOUN issue-305 36 43 of of ADP issue-305 36 44 accounting accounting NOUN issue-305 36 45 as as ADP issue-305 36 46 a a DET issue-305 36 47 subsystem subsystem NOUN issue-305 36 48 of of ADP issue-305 36 49 management management NOUN issue-305 36 50 . . PUNCT issue-305 37 1 accounting accounting NOUN issue-305 37 2 is be AUX issue-305 37 3 an an DET issue-305 37 4 information information NOUN issue-305 37 5 management management NOUN issue-305 37 6 subsystem subsystem NOUN issue-305 37 7 with with ADP issue-305 37 8 a a DET issue-305 37 9 wide wide ADJ issue-305 37 10 range range NOUN issue-305 37 11 of of ADP issue-305 37 12 opportunities opportunity NOUN issue-305 37 13 to to PART issue-305 37 14 achieve achieve VERB issue-305 37 15 specific specific ADJ issue-305 37 16 tasks task NOUN issue-305 37 17 that that PRON issue-305 37 18 are be AUX issue-305 37 19 put put VERB issue-305 37 20 before before ADP issue-305 37 21 it it PRON issue-305 37 22 by by ADP issue-305 37 23 users user NOUN issue-305 37 24 of of ADP issue-305 37 25 accounting account VERB issue-305 37 26 information information NOUN issue-305 37 27 with with ADP issue-305 37 28 various various ADJ issue-305 37 29 economic economic ADJ issue-305 37 30 and and CCONJ issue-305 37 31 social social ADJ issue-305 37 32 interests interest NOUN issue-305 37 33 . . PUNCT issue-305 38 1 to to ADP issue-305 38 2 the the DET issue-305 38 3 end end NOUN issue-305 38 4 that that SCONJ issue-305 38 5 this this DET issue-305 38 6 information information NOUN issue-305 38 7 subsystem subsystem NOUN issue-305 38 8 fulfils fulfil VERB issue-305 38 9 the the DET issue-305 38 10 tasks task NOUN issue-305 38 11 that that SCONJ issue-305 38 12 it it PRON issue-305 38 13 was be AUX issue-305 38 14 charged charge VERB issue-305 38 15 with with ADP issue-305 38 16 , , PUNCT issue-305 38 17 it it PRON issue-305 38 18 must must AUX issue-305 38 19 be be AUX issue-305 38 20 properly properly ADV issue-305 38 21 organized organize VERB issue-305 38 22 taking take VERB issue-305 38 23 into into ADP issue-305 38 24 account account NOUN issue-305 38 25 the the DET issue-305 38 26 factors factor NOUN issue-305 38 27 of of ADP issue-305 38 28 both both CCONJ issue-305 38 29 external external ADJ issue-305 38 30 and and CCONJ issue-305 38 31 internal internal ADJ issue-305 38 32 business business NOUN issue-305 38 33 environment environment NOUN issue-305 38 34 . . PUNCT issue-305 39 1 at at ADP issue-305 39 2 the the DET issue-305 39 3 end end NOUN issue-305 39 4 of of ADP issue-305 39 5 the the DET issue-305 39 6 twentieth twentieth ADJ issue-305 39 7 century century NOUN issue-305 39 8 , , PUNCT issue-305 39 9 the the DET issue-305 39 10 economy economy NOUN issue-305 39 11 of of ADP issue-305 39 12 ukraine ukraine NOUN issue-305 39 13 was be AUX issue-305 39 14 influenced influence VERB issue-305 39 15 by by ADP issue-305 39 16 a a DET issue-305 39 17 new new ADJ issue-305 39 18 powerful powerful ADJ issue-305 39 19 global global ADJ issue-305 39 20 process process NOUN issue-305 39 21 , , PUNCT issue-305 39 22 which which PRON issue-305 39 23 was be AUX issue-305 39 24 named name VERB issue-305 39 25 globalization globalization NOUN issue-305 39 26 . . PUNCT issue-305 40 1 this this PRON issue-305 40 2 is be AUX issue-305 40 3 about about ADP issue-305 40 4 a a DET issue-305 40 5 social social ADJ issue-305 40 6 and and CCONJ issue-305 40 7 economic economic ADJ issue-305 40 8 process process NOUN issue-305 40 9 , , PUNCT issue-305 40 10 in in ADP issue-305 40 11 which which PRON issue-305 40 12 geographic geographic ADJ issue-305 40 13 boundaries boundary NOUN issue-305 40 14 of of ADP issue-305 40 15 social social ADJ issue-305 40 16 and and CCONJ issue-305 40 17 economic economic ADJ issue-305 40 18 , , PUNCT issue-305 40 19 as as ADV issue-305 40 20 well well ADV issue-305 40 21 as as ADP issue-305 40 22 cultural cultural ADJ issue-305 40 23 systems system NOUN issue-305 40 24 disappear disappear VERB issue-305 40 25 , , PUNCT issue-305 40 26 and and CCONJ issue-305 40 27 the the DET issue-305 40 28 population population NOUN issue-305 40 29 is be AUX issue-305 40 30 increasingly increasingly ADV issue-305 40 31 aware aware ADJ issue-305 40 32 of of ADP issue-305 40 33 the the DET issue-305 40 34 disappearance disappearance NOUN issue-305 40 35 of of ADP issue-305 40 36 these these DET issue-305 40 37 borders border NOUN issue-305 40 38 . . PUNCT issue-305 41 1 in in ADP issue-305 41 2 recent recent ADJ issue-305 41 3 years year NOUN issue-305 41 4 , , PUNCT issue-305 41 5 this this DET issue-305 41 6 concept concept NOUN issue-305 41 7 has have AUX issue-305 41 8 become become VERB issue-305 41 9 even even ADV issue-305 41 10 more more ADV issue-305 41 11 popular popular ADJ issue-305 41 12 in in ADP issue-305 41 13 connection connection NOUN issue-305 41 14 with with ADP issue-305 41 15 the the DET issue-305 41 16 increasing increase VERB issue-305 41 17 interdependence interdependence NOUN issue-305 41 18 of of ADP issue-305 41 19 regions region NOUN issue-305 41 20 and and CCONJ issue-305 41 21 developing develop VERB issue-305 41 22 scientific scientific ADJ issue-305 41 23 and and CCONJ issue-305 41 24 technological technological ADJ issue-305 41 25 progress progress NOUN issue-305 41 26 . . PUNCT issue-305 42 1 at at ADP issue-305 42 2 the the DET issue-305 42 3 beginning beginning NOUN issue-305 42 4 of of ADP issue-305 42 5 the the DET issue-305 42 6 twenty twenty NUM issue-305 42 7 - - PUNCT issue-305 42 8 first first ADJ issue-305 42 9 century century NOUN issue-305 42 10 , , PUNCT issue-305 42 11 there there PRON issue-305 42 12 were be VERB issue-305 42 13 more more ADJ issue-305 42 14 than than ADP issue-305 42 15 40 40 NUM issue-305 42 16 thousand thousand NUM issue-305 42 17 financial financial ADJ issue-305 42 18 - - PUNCT issue-305 42 19 industrial industrial ADJ issue-305 42 20 groups group NOUN issue-305 42 21 and and CCONJ issue-305 42 22 transnational transnational ADJ issue-305 42 23 corporations corporation NOUN issue-305 42 24 ( ( PUNCT issue-305 42 25 tnc tnc NOUN issue-305 42 26 ) ) PUNCT issue-305 42 27 in in ADP issue-305 42 28 the the DET issue-305 42 29 world world NOUN issue-305 42 30 ( ( PUNCT issue-305 42 31 subotin subotin NOUN issue-305 42 32 , , PUNCT issue-305 42 33 2004 2004 NUM issue-305 42 34 ) ) PUNCT issue-305 42 35 . . PUNCT issue-305 43 1 according accord VERB issue-305 43 2 to to ADP issue-305 43 3 the the DET issue-305 43 4 experts expert NOUN issue-305 43 5 ’ ' PUNCT issue-305 43 6 estimate estimate NOUN issue-305 43 7 , , PUNCT issue-305 43 8 this this DET issue-305 43 9 figure figure NOUN issue-305 43 10 may may AUX issue-305 43 11 approach approach VERB issue-305 43 12 to to ADP issue-305 43 13 50 50 NUM issue-305 43 14 thousand thousand NUM issue-305 43 15 by by ADP issue-305 43 16 2020 2020 NUM issue-305 43 17 . . PUNCT issue-305 44 1 “ " PUNCT issue-305 44 2 if if SCONJ issue-305 44 3 we we PRON issue-305 44 4 will will AUX issue-305 44 5 take take VERB issue-305 44 6 into into ADP issue-305 44 7 account account NOUN issue-305 44 8 the the DET issue-305 44 9 so so ADV issue-305 44 10 - - PUNCT issue-305 44 11 called call VERB issue-305 44 12 “ " PUNCT issue-305 44 13 mini mini ADJ issue-305 44 14 tncs tnc NOUN issue-305 44 15 ” " PUNCT issue-305 44 16 , , PUNCT issue-305 44 17 then then ADV issue-305 44 18 all all PRON issue-305 44 19 of of ADP issue-305 44 20 them they PRON issue-305 44 21 now now ADV issue-305 44 22 already already ADV issue-305 44 23 account account VERB issue-305 44 24 for for ADP issue-305 44 25 more more ADJ issue-305 44 26 than than ADP issue-305 44 27 65 65 NUM issue-305 44 28 thousand thousand NUM issue-305 44 29 ” " PUNCT issue-305 44 30 ( ( PUNCT issue-305 44 31 subotin subotin NOUN issue-305 44 32 , , PUNCT issue-305 44 33 2004 2004 NUM issue-305 44 34 ) ) PUNCT issue-305 44 35 . . PUNCT issue-305 45 1 the the DET issue-305 45 2 presented present VERB issue-305 45 3 scales scale NOUN issue-305 45 4 and and CCONJ issue-305 45 5 multivariate multivariate NOUN issue-305 45 6 globalization globalization NOUN issue-305 45 7 make make VERB issue-305 45 8 it it PRON issue-305 45 9 clear clear ADJ issue-305 45 10 that that SCONJ issue-305 45 11 humanity humanity NOUN issue-305 45 12 has have AUX issue-305 45 13 entered enter VERB issue-305 45 14 a a DET issue-305 45 15 new new ADJ issue-305 45 16 era era NOUN issue-305 45 17 of of ADP issue-305 45 18 its its PRON issue-305 45 19 development development NOUN issue-305 45 20 , , PUNCT issue-305 45 21 which which PRON issue-305 45 22 will will AUX issue-305 45 23 have have VERB issue-305 45 24 the the DET issue-305 45 25 character character NOUN issue-305 45 26 of of ADP issue-305 45 27 planetary planetary ADJ issue-305 45 28 changes change NOUN issue-305 45 29 . . PUNCT issue-305 46 1 for for ADP issue-305 46 2 the the DET issue-305 46 3 first first ADJ issue-305 46 4 time time NOUN issue-305 46 5 , , PUNCT issue-305 46 6 j. j. PROPN issue-305 46 7 mclean mclean PROPN issue-305 46 8 used use VERB issue-305 46 9 the the DET issue-305 46 10 term term NOUN issue-305 46 11 “ " PUNCT issue-305 46 12 globalization globalization NOUN issue-305 46 13 ” " PUNCT issue-305 46 14 was be AUX issue-305 46 15 in in ADP issue-305 46 16 his his PRON issue-305 46 17 papers paper NOUN issue-305 46 18 in in ADP issue-305 46 19 1981 1981 NUM issue-305 46 20 , , PUNCT issue-305 46 21 and and CCONJ issue-305 46 22 the the DET issue-305 46 23 american american PROPN issue-305 46 24 sociologist sociologist NOUN issue-305 46 25 r. r. PROPN issue-305 46 26 robertson robertson PROPN issue-305 46 27 determined determine VERB issue-305 46 28 it it PRON issue-305 46 29 later later ADV issue-305 46 30 in in ADP issue-305 46 31 his his PRON issue-305 46 32 papers paper NOUN issue-305 46 33 of of ADP issue-305 46 34 1983–1992 1983–1992 NUM issue-305 46 35 ( ( PUNCT issue-305 46 36 chub chub NOUN issue-305 46 37 , , PUNCT issue-305 46 38 2008 2008 NUM issue-305 46 39 ) ) PUNCT issue-305 46 40 . . PUNCT issue-305 47 1 under under ADP issue-305 47 2 globalization globalization NOUN issue-305 47 3 , , PUNCT issue-305 47 4 they they PRON issue-305 47 5 consider consider VERB issue-305 47 6 the the DET issue-305 47 7 process process NOUN issue-305 47 8 of of ADP issue-305 47 9 expanding expand VERB issue-305 47 10 and and CCONJ issue-305 47 11 deepening deepen VERB issue-305 47 12 the the DET issue-305 47 13 interdependence interdependence NOUN issue-305 47 14 of of ADP issue-305 47 15 countries country NOUN issue-305 47 16 in in ADP issue-305 47 17 all all DET issue-305 47 18 modern modern ADJ issue-305 47 19 spheres sphere NOUN issue-305 47 20 of of ADP issue-305 47 21 public public ADJ issue-305 47 22 life life NOUN issue-305 47 23 . . PUNCT issue-305 48 1 at at ADP issue-305 48 2 the the DET issue-305 48 3 present present ADJ issue-305 48 4 stage stage NOUN issue-305 48 5 , , PUNCT issue-305 48 6 it it PRON issue-305 48 7 covered cover VERB issue-305 48 8 a a DET issue-305 48 9 system system NOUN issue-305 48 10 of of ADP issue-305 48 11 values value NOUN issue-305 48 12 , , PUNCT issue-305 48 13 religious religious ADJ issue-305 48 14 , , PUNCT issue-305 48 15 cultural cultural ADJ issue-305 48 16 , , PUNCT issue-305 48 17 and and CCONJ issue-305 48 18 ideological ideological ADJ issue-305 48 19 systems system NOUN issue-305 48 20 , , PUNCT issue-305 48 21 technology technology NOUN issue-305 48 22 , , PUNCT issue-305 48 23 as as ADV issue-305 48 24 well well ADV issue-305 48 25 as as ADP issue-305 48 26 political political ADJ issue-305 48 27 formations formation NOUN issue-305 48 28 , , PUNCT issue-305 48 29 that that ADV issue-305 48 30 is is ADV issue-305 48 31 , , PUNCT issue-305 48 32 there there PRON issue-305 48 33 is be VERB issue-305 48 34 a a DET issue-305 48 35 significant significant ADJ issue-305 48 36 change change NOUN issue-305 48 37 in in ADP issue-305 48 38 the the DET issue-305 48 39 institutional institutional ADJ issue-305 48 40 environment environment NOUN issue-305 48 41 that that PRON issue-305 48 42 requires require VERB issue-305 48 43 an an DET issue-305 48 44 adequate adequate ADJ issue-305 48 45 adaptation adaptation NOUN issue-305 48 46 of of ADP issue-305 48 47 the the DET issue-305 48 48 accounting accounting NOUN issue-305 48 49 methodology methodology NOUN issue-305 48 50 . . PUNCT issue-305 49 1 in in ADP issue-305 49 2 the the DET issue-305 49 3 papers paper NOUN issue-305 49 4 of of ADP issue-305 49 5 a. a. PROPN issue-305 49 6 toynbee toynbee PROPN issue-305 49 7 , , PUNCT issue-305 49 8 i. i. PROPN issue-305 49 9 wallerstein wallerstein PROPN issue-305 49 10 , , PUNCT issue-305 49 11 f. f. PROPN issue-305 49 12 braudel braudel PROPN issue-305 49 13 , , PUNCT issue-305 49 14 the the DET issue-305 49 15 starting starting NOUN issue-305 49 16 point point NOUN issue-305 49 17 of of ADP issue-305 49 18 globalization globalization NOUN issue-305 49 19 is be AUX issue-305 49 20 the the DET issue-305 49 21 beginning beginning NOUN issue-305 49 22 of of ADP issue-305 49 23 the the DET issue-305 49 24 1500s 1500s PROPN issue-305 49 25 . . PUNCT issue-305 50 1 first first ADV issue-305 50 2 of of ADP issue-305 50 3 all all PRON issue-305 50 4 , , PUNCT issue-305 50 5 its its PRON issue-305 50 6 start start NOUN issue-305 50 7 is be AUX issue-305 50 8 associated associate VERB issue-305 50 9 with with ADP issue-305 50 10 great great ADJ issue-305 50 11 geographical geographical ADJ issue-305 50 12 discoveries discovery NOUN issue-305 50 13 ( ( PUNCT issue-305 50 14 discovery discovery NOUN issue-305 50 15 of of ADP issue-305 50 16 america america PROPN issue-305 50 17 by by ADP issue-305 50 18 c. c. PROPN issue-305 50 19     SPACE issue-305 50 20 columbus columbus PROPN issue-305 50 21 in in ADP issue-305 50 22 1492 1492 NUM issue-305 50 23 , , PUNCT issue-305 50 24 the the DET issue-305 50 25 sea sea NOUN issue-305 50 26 route route NOUN issue-305 50 27 from from ADP issue-305 50 28 europe europe PROPN issue-305 50 29 to to ADP issue-305 50 30 india india PROPN issue-305 50 31 by by ADP issue-305 50 32 vasco vasco PROPN issue-305 50 33 da da PROPN issue-305 50 34 gama gama NOUN issue-305 50 35 in in ADP issue-305 50 36 1498 1498 NUM issue-305 50 37 , , PUNCT issue-305 50 38 the the DET issue-305 50 39 first first ADJ issue-305 50 40 round round ADJ issue-305 50 41 - - PUNCT issue-305 50 42 theworld theworld NOUN issue-305 50 43 voyage voyage NOUN issue-305 50 44 by by ADP issue-305 50 45 f. f. PROPN issue-305 50 46 magellan magellan PROPN issue-305 50 47 ) ) PUNCT issue-305 50 48 . . PUNCT issue-305 51 1 “ " PUNCT issue-305 51 2 starting start VERB issue-305 51 3 from from ADP issue-305 51 4 the the DET issue-305 51 5 1500s 1500 NOUN issue-305 51 6 , , PUNCT issue-305 51 7 ” " PUNCT issue-305 51 8 notes note VERB issue-305 51 9 a. a. NOUN issue-305 51 10 toynbee toynbee PROPN issue-305 51 11 , , PUNCT issue-305 51 12 “ " PUNCT issue-305 51 13 people people NOUN issue-305 51 14 began begin VERB issue-305 51 15 to to PART issue-305 51 16 live live VERB issue-305 51 17 under under ADP issue-305 51 18 one one NUM issue-305 51 19 roof roof NOUN issue-305 51 20 ” " PUNCT issue-305 51 21 ( ( PUNCT issue-305 51 22 halchynskyi halchynskyi NOUN issue-305 51 23 , , PUNCT issue-305 51 24 2009 2009 NUM issue-305 51 25 ) ) PUNCT issue-305 51 26 . . PUNCT issue-305 52 1 however however ADV issue-305 52 2 , , PUNCT issue-305 52 3 according accord VERB issue-305 52 4 to to ADP issue-305 52 5 a. a. PROPN issue-305 52 6 halchynskyi halchynskyi PROPN issue-305 52 7 , , PUNCT issue-305 52 8 the the DET issue-305 52 9 year year NOUN issue-305 52 10 of of ADP issue-305 52 11 1500 1500 NUM issue-305 52 12 should should AUX issue-305 52 13 be be AUX issue-305 52 14 considered consider VERB issue-305 52 15 not not PART issue-305 52 16 as as ADP issue-305 52 17 a a DET issue-305 52 18 start start NOUN issue-305 52 19 , , PUNCT issue-305 52 20 but but CCONJ issue-305 52 21 as as ADP issue-305 52 22 the the DET issue-305 52 23 beginning beginning NOUN issue-305 52 24 of of ADP issue-305 52 25 one one NUM issue-305 52 26 of of ADP issue-305 52 27 the the DET issue-305 52 28 cyclical cyclical ADJ issue-305 52 29 stages stage NOUN issue-305 52 30 of of ADP issue-305 52 31 globalization globalization NOUN issue-305 52 32 . . PUNCT issue-305 53 1 baltic baltic PROPN issue-305 53 2 journal journal PROPN issue-305 53 3 of of ADP issue-305 53 4 economic economic ADJ issue-305 53 5 studies study NOUN issue-305 53 6 345 345 NUM issue-305 53 7 vol vol NOUN issue-305 53 8 . . PUNCT issue-305 54 1 3 3 NUM issue-305 54 2 , , PUNCT issue-305 54 3 no no INTJ issue-305 54 4 . . NOUN issue-305 54 5 5 5 NUM issue-305 54 6 , , PUNCT issue-305 54 7 2017 2017 NUM issue-305 54 8 the the DET issue-305 54 9 planetary planetary ADJ issue-305 54 10 nature nature NOUN issue-305 54 11 of of ADP issue-305 54 12 human human ADJ issue-305 54 13 creative creative ADJ issue-305 54 14 activity activity NOUN issue-305 54 15 was be AUX issue-305 54 16 inherent inherent ADJ issue-305 54 17 ( ( PUNCT issue-305 54 18 of of ADP issue-305 54 19 course course NOUN issue-305 54 20 , , PUNCT issue-305 54 21 in in ADP issue-305 54 22 other other ADJ issue-305 54 23 forms form NOUN issue-305 54 24 ) ) PUNCT issue-305 54 25 in in ADP issue-305 54 26 the the DET issue-305 54 27 preceding precede VERB issue-305 54 28 epochs epoch NOUN issue-305 54 29 too too ADV issue-305 54 30 . . PUNCT issue-305 55 1 humankind humankind NOUN issue-305 55 2 had have VERB issue-305 55 3 the the DET issue-305 55 4 universality universality NOUN issue-305 55 5 signs sign NOUN issue-305 55 6 at at ADP issue-305 55 7 the the DET issue-305 55 8 early early ADJ issue-305 55 9 stages stage NOUN issue-305 55 10 of of ADP issue-305 55 11 its its PRON issue-305 55 12 development development NOUN issue-305 55 13 . . PUNCT issue-305 56 1 the the DET issue-305 56 2 well well ADV issue-305 56 3 - - PUNCT issue-305 56 4 known know VERB issue-305 56 5 american american ADJ issue-305 56 6 scientist scientist NOUN issue-305 56 7 j. j. PROPN issue-305 56 8 knight knight PROPN issue-305 56 9 writes write VERB issue-305 56 10 , , PUNCT issue-305 56 11 “ " PUNCT issue-305 56 12 globalization globalization NOUN issue-305 56 13     SPACE issue-305 56 14 – – PUNCT issue-305 56 15 the the DET issue-305 56 16 growth growth NOUN issue-305 56 17 of of ADP issue-305 56 18 global global ADJ issue-305 56 19 the the DET issue-305 56 20 interdependence interdependence NOUN issue-305 56 21     SPACE issue-305 56 22 – – PUNCT issue-305 56 23 is be AUX issue-305 56 24 virtually virtually ADV issue-305 56 25 as as ADV issue-305 56 26 old old ADJ issue-305 56 27 as as ADP issue-305 56 28 the the DET issue-305 56 29 history history NOUN issue-305 56 30 of of ADP issue-305 56 31 humankind humankind NOUN issue-305 56 32 ” " PUNCT issue-305 56 33 ( ( PUNCT issue-305 56 34 halchynskyi halchynskyi NOUN issue-305 56 35 , , PUNCT issue-305 56 36 2009 2009 NUM issue-305 56 37 ) ) PUNCT issue-305 56 38 . . PUNCT issue-305 57 1 the the DET issue-305 57 2 second second ADJ issue-305 57 3 stage stage NOUN issue-305 57 4 of of ADP issue-305 57 5 globalization globalization NOUN issue-305 57 6 is be AUX issue-305 57 7 the the DET issue-305 57 8 establishment establishment NOUN issue-305 57 9 of of ADP issue-305 57 10 a a DET issue-305 57 11 world world NOUN issue-305 57 12 system system NOUN issue-305 57 13 , , PUNCT issue-305 57 14 which which PRON issue-305 57 15 fulfils fulfil VERB issue-305 57 16 itself itself PRON issue-305 57 17 on on ADP issue-305 57 18 the the DET issue-305 57 19 principles principle NOUN issue-305 57 20 of of ADP issue-305 57 21 system system NOUN issue-305 57 22 integrity integrity NOUN issue-305 57 23 , , PUNCT issue-305 57 24 interdependence interdependence NOUN issue-305 57 25 of of ADP issue-305 57 26 its its PRON issue-305 57 27 structural structural ADJ issue-305 57 28 components component NOUN issue-305 57 29 based base VERB issue-305 57 30 on on ADP issue-305 57 31 the the DET issue-305 57 32 vertical vertical ADJ issue-305 57 33 subordination subordination NOUN issue-305 57 34 , , PUNCT issue-305 57 35 their their PRON issue-305 57 36 gradual gradual ADJ issue-305 57 37 homogenization homogenization NOUN issue-305 57 38 , , PUNCT issue-305 57 39 loss loss NOUN issue-305 57 40 of of ADP issue-305 57 41 individual individual ADJ issue-305 57 42 definitions definition NOUN issue-305 57 43 and and CCONJ issue-305 57 44 subordination subordination NOUN issue-305 57 45 to to ADP issue-305 57 46 integral integral ADJ issue-305 57 47 quality quality NOUN issue-305 57 48 ( ( PUNCT issue-305 57 49 halchynskyi halchynskyi NOUN issue-305 57 50 , , PUNCT issue-305 57 51 2009 2009 NUM issue-305 57 52 ) ) PUNCT issue-305 57 53 . . PUNCT issue-305 58 1 in in ADP issue-305 58 2 our our PRON issue-305 58 3 opinion opinion NOUN issue-305 58 4 , , PUNCT issue-305 58 5 being be AUX issue-305 58 6 of of ADP issue-305 58 7 the the DET issue-305 58 8 ukrainian ukrainian ADJ issue-305 58 9 economy economy NOUN issue-305 58 10 in in ADP issue-305 58 11 a a DET issue-305 58 12 state state NOUN issue-305 58 13 of of ADP issue-305 58 14 transformation transformation NOUN issue-305 58 15 without without ADP issue-305 58 16 a a DET issue-305 58 17 well well ADV issue-305 58 18 - - PUNCT issue-305 58 19 defined define VERB issue-305 58 20 strategy strategy NOUN issue-305 58 21 and and CCONJ issue-305 58 22 tactics tactic NOUN issue-305 58 23 of of ADP issue-305 58 24 social social ADJ issue-305 58 25 and and CCONJ issue-305 58 26 economic economic ADJ issue-305 58 27 development development NOUN issue-305 58 28 makes make VERB issue-305 58 29 the the DET issue-305 58 30 state state NOUN issue-305 58 31 an an DET issue-305 58 32 inertial inertial ADJ issue-305 58 33 object object NOUN issue-305 58 34 of of ADP issue-305 58 35 globalization globalization NOUN issue-305 58 36 . . PUNCT issue-305 59 1 the the DET issue-305 59 2 ambiguous ambiguous ADJ issue-305 59 3 effects effect NOUN issue-305 59 4 of of ADP issue-305 59 5 the the DET issue-305 59 6 reforms reform NOUN issue-305 59 7 carried carry VERB issue-305 59 8 out out ADP issue-305 59 9 that that SCONJ issue-305 59 10 directly directly ADV issue-305 59 11 or or CCONJ issue-305 59 12 indirectly indirectly ADV issue-305 59 13 affect affect VERB issue-305 59 14 the the DET issue-305 59 15 national national ADJ issue-305 59 16 economy economy NOUN issue-305 59 17 are be AUX issue-305 59 18 the the DET issue-305 59 19 causes cause NOUN issue-305 59 20 of of ADP issue-305 59 21 ever ever ADV issue-305 59 22 - - PUNCT issue-305 59 23 increasing increase VERB issue-305 59 24 efforts effort NOUN issue-305 59 25 to to PART issue-305 59 26 reinterpret reinterpret VERB issue-305 59 27 the the DET issue-305 59 28 conceptual conceptual ADJ issue-305 59 29 frameworks framework NOUN issue-305 59 30 of of ADP issue-305 59 31 transformation transformation NOUN issue-305 59 32 and and CCONJ issue-305 59 33 to to PART issue-305 59 34 develop develop VERB issue-305 59 35 their their PRON issue-305 59 36 effective effective ADJ issue-305 59 37 course course NOUN issue-305 59 38 towards towards ADP issue-305 59 39 the the DET issue-305 59 40 future future NOUN issue-305 59 41 . . PUNCT issue-305 60 1 assessing assess VERB issue-305 60 2 the the DET issue-305 60 3 results result NOUN issue-305 60 4 already already ADV issue-305 60 5 achieved achieve VERB issue-305 60 6 , , PUNCT issue-305 60 7 as as ADV issue-305 60 8 well well ADV issue-305 60 9 as as ADP issue-305 60 10 those those PRON issue-305 60 11 declared declare VERB issue-305 60 12 to to PART issue-305 60 13 be be AUX issue-305 60 14 achieved achieve VERB issue-305 60 15 in in ADP issue-305 60 16 the the DET issue-305 60 17 medium medium ADJ issue-305 60 18 term term NOUN issue-305 60 19 , , PUNCT issue-305 60 20 it it PRON issue-305 60 21 should should AUX issue-305 60 22 be be AUX issue-305 60 23 noted note VERB issue-305 60 24 that that SCONJ issue-305 60 25 the the DET issue-305 60 26 hopes hope NOUN issue-305 60 27 of of ADP issue-305 60 28 reducing reduce VERB issue-305 60 29 the the DET issue-305 60 30 gap gap NOUN issue-305 60 31 between between ADP issue-305 60 32 ukraine ukraine NOUN issue-305 60 33 and and CCONJ issue-305 60 34 the the DET issue-305 60 35 eu eu PROPN issue-305 60 36 countries country NOUN issue-305 60 37 because because SCONJ issue-305 60 38 of of ADP issue-305 60 39 reforms reform NOUN issue-305 60 40 do do AUX issue-305 60 41 not not PART issue-305 60 42 yet yet ADV issue-305 60 43 form form VERB issue-305 60 44 a a DET issue-305 60 45 sufficient sufficient ADJ issue-305 60 46 confidence confidence NOUN issue-305 60 47 either either CCONJ issue-305 60 48 in in ADP issue-305 60 49 social social ADJ issue-305 60 50 and and CCONJ issue-305 60 51 economic economic ADJ issue-305 60 52 or or CCONJ issue-305 60 53 technological technological ADJ issue-305 60 54 terms term NOUN issue-305 60 55 . . PUNCT issue-305 61 1 preserving preserve VERB issue-305 61 2 the the DET issue-305 61 3 tendencies tendency NOUN issue-305 61 4 of of ADP issue-305 61 5 production production NOUN issue-305 61 6 primitivization primitivization NOUN issue-305 61 7 and and CCONJ issue-305 61 8 de de NOUN issue-305 61 9 - - NOUN issue-305 61 10 intellectualization intellectualization NOUN issue-305 61 11 of of ADP issue-305 61 12 labour labour NOUN issue-305 61 13 deprives deprive VERB issue-305 61 14 ukraine ukraine NOUN issue-305 61 15 of of ADP issue-305 61 16 the the DET issue-305 61 17 prospect prospect NOUN issue-305 61 18 of of ADP issue-305 61 19 becoming become VERB issue-305 61 20 a a DET issue-305 61 21 progressive progressive ADJ issue-305 61 22 economic economic ADJ issue-305 61 23 state state NOUN issue-305 61 24 , , PUNCT issue-305 61 25 which which PRON issue-305 61 26 provides provide VERB issue-305 61 27 sufficiently sufficiently ADV issue-305 61 28 high high ADJ issue-305 61 29 consumer consumer NOUN issue-305 61 30 standards standard NOUN issue-305 61 31 for for ADP issue-305 61 32 its its PRON issue-305 61 33 population population NOUN issue-305 61 34 . . PUNCT issue-305 62 1 such such DET issue-305 62 2 a a DET issue-305 62 3 conversion conversion NOUN issue-305 62 4 involves involve VERB issue-305 62 5 development development NOUN issue-305 62 6 , , PUNCT issue-305 62 7 which which PRON issue-305 62 8 is be AUX issue-305 62 9 combined combine VERB issue-305 62 10 with with ADP issue-305 62 11 a a DET issue-305 62 12 decrease decrease NOUN issue-305 62 13 in in ADP issue-305 62 14 the the DET issue-305 62 15 burden burden NOUN issue-305 62 16 on on ADP issue-305 62 17 the the DET issue-305 62 18 natural natural ADJ issue-305 62 19 environment environment NOUN issue-305 62 20 , , PUNCT issue-305 62 21 with with ADP issue-305 62 22 the the DET issue-305 62 23 expansion expansion NOUN issue-305 62 24 of of ADP issue-305 62 25 the the DET issue-305 62 26 economy economy NOUN issue-305 62 27 , , PUNCT issue-305 62 28 to to ADP issue-305 62 29 the the DET issue-305 62 30 leading lead VERB issue-305 62 31 roles role NOUN issue-305 62 32 in in ADP issue-305 62 33 which which PRON issue-305 62 34 human human ADJ issue-305 62 35 capital capital NOUN issue-305 62 36 and and CCONJ issue-305 62 37 information information NOUN issue-305 62 38 technologies technology NOUN issue-305 62 39 pretend pretend VERB issue-305 62 40 . . PUNCT issue-305 63 1 unreadiness unreadiness NOUN issue-305 63 2 for for ADP issue-305 63 3 such such DET issue-305 63 4 a a DET issue-305 63 5 development development NOUN issue-305 63 6 of of ADP issue-305 63 7 the the DET issue-305 63 8 socioeconomic socioeconomic ADJ issue-305 63 9 system system NOUN issue-305 63 10 that that PRON issue-305 63 11 has have AUX issue-305 63 12 been be AUX issue-305 63 13 formed form VERB issue-305 63 14 over over ADP issue-305 63 15 the the DET issue-305 63 16 past past ADJ issue-305 63 17 15 15 NUM issue-305 63 18 years year NOUN issue-305 63 19 is be AUX issue-305 63 20 one one NUM issue-305 63 21 of of ADP issue-305 63 22 the the DET issue-305 63 23 main main ADJ issue-305 63 24 factors factor NOUN issue-305 63 25 of of ADP issue-305 63 26 the the DET issue-305 63 27 potential potential ADJ issue-305 63 28 success success NOUN issue-305 63 29 - - PUNCT issue-305 63 30 failure failure NOUN issue-305 63 31 of of ADP issue-305 63 32 reforms reform NOUN issue-305 63 33 . . PUNCT issue-305 64 1 one one NUM issue-305 64 2 of of ADP issue-305 64 3 the the DET issue-305 64 4 most most ADV issue-305 64 5 fundamental fundamental ADJ issue-305 64 6 issues issue NOUN issue-305 64 7 of of ADP issue-305 64 8 economic economic ADJ issue-305 64 9 reform reform NOUN issue-305 64 10 is be AUX issue-305 64 11 the the DET issue-305 64 12 issue issue NOUN issue-305 64 13 of of ADP issue-305 64 14 the the DET issue-305 64 15 driving drive VERB issue-305 64 16 forces force NOUN issue-305 64 17 of of ADP issue-305 64 18 transformations transformation NOUN issue-305 64 19 . . PUNCT issue-305 65 1 since since SCONJ issue-305 65 2 civil civil ADJ issue-305 65 3 society society NOUN issue-305 65 4 in in ADP issue-305 65 5 ukraine ukraine PROPN issue-305 65 6 is be AUX issue-305 65 7 still still ADV issue-305 65 8 forming form VERB issue-305 65 9 , , PUNCT issue-305 65 10 and and CCONJ issue-305 65 11 this this DET issue-305 65 12 process process NOUN issue-305 65 13 is be AUX issue-305 65 14 long long ADV issue-305 65 15 enough enough ADV issue-305 65 16 , , PUNCT issue-305 65 17 there there PRON issue-305 65 18 is be VERB issue-305 65 19 not not PART issue-305 65 20 yet yet ADV issue-305 65 21 the the DET issue-305 65 22 question question NOUN issue-305 65 23 of of ADP issue-305 65 24 its its PRON issue-305 65 25 leading lead VERB issue-305 65 26 role role NOUN issue-305 65 27 . . PUNCT issue-305 66 1 due due ADP issue-305 66 2 to to ADP issue-305 66 3 historical historical ADJ issue-305 66 4 circumstances circumstance NOUN issue-305 66 5 , , PUNCT issue-305 66 6 two two NUM issue-305 66 7 leading lead VERB issue-305 66 8 modernization modernization NOUN issue-305 66 9 agents agent NOUN issue-305 66 10 have have AUX issue-305 66 11 been be AUX issue-305 66 12 formed form VERB issue-305 66 13 in in ADP issue-305 66 14 ukraine ukraine NOUN issue-305 66 15 . . PUNCT issue-305 67 1 this this PRON issue-305 67 2 is be AUX issue-305 67 3 the the DET issue-305 67 4 state state NOUN issue-305 67 5 that that PRON issue-305 67 6 continues continue VERB issue-305 67 7 to to PART issue-305 67 8 initiate initiate VERB issue-305 67 9 measures measure NOUN issue-305 67 10 to to PART issue-305 67 11 reform reform VERB issue-305 67 12 the the DET issue-305 67 13 national national ADJ issue-305 67 14 economy economy NOUN issue-305 67 15 and and CCONJ issue-305 67 16 the the DET issue-305 67 17 large large ADJ issue-305 67 18 - - PUNCT issue-305 67 19 scale scale NOUN issue-305 67 20 business business NOUN issue-305 67 21 that that PRON issue-305 67 22 arose arise VERB issue-305 67 23 in in ADP issue-305 67 24 the the DET issue-305 67 25 process process NOUN issue-305 67 26 of of ADP issue-305 67 27 these these DET issue-305 67 28 reforms reform NOUN issue-305 67 29 . . PUNCT issue-305 68 1 in in ADP issue-305 68 2 recent recent ADJ issue-305 68 3 years year NOUN issue-305 68 4 , , PUNCT issue-305 68 5 domestic domestic ADJ issue-305 68 6 scientists scientist NOUN issue-305 68 7 have have AUX issue-305 68 8 conducted conduct VERB issue-305 68 9 many many ADJ issue-305 68 10 studies study NOUN issue-305 68 11 on on ADP issue-305 68 12 the the DET issue-305 68 13 feasibility feasibility NOUN issue-305 68 14 and and CCONJ issue-305 68 15 methods method NOUN issue-305 68 16 of of ADP issue-305 68 17 entering enter VERB issue-305 68 18 the the DET issue-305 68 19 economic economic ADJ issue-305 68 20 system system NOUN issue-305 68 21 of of ADP issue-305 68 22 ukraine ukraine NOUN issue-305 68 23 into into ADP issue-305 68 24 a a DET issue-305 68 25 globalized globalize VERB issue-305 68 26 economic economic ADJ issue-305 68 27 space space NOUN issue-305 68 28 , , PUNCT issue-305 68 29 because because SCONJ issue-305 68 30 these these DET issue-305 68 31 issues issue NOUN issue-305 68 32 are be AUX issue-305 68 33 extremely extremely ADV issue-305 68 34 relevant relevant ADJ issue-305 68 35 for for ADP issue-305 68 36 one one NUM issue-305 68 37 of of ADP issue-305 68 38 the the DET issue-305 68 39 most most ADV issue-305 68 40 economically economically ADV issue-305 68 41 developed develop VERB issue-305 68 42 countries country NOUN issue-305 68 43 of of ADP issue-305 68 44 the the DET issue-305 68 45 former former ADJ issue-305 68 46 ussr ussr PROPN issue-305 68 47 . . PUNCT issue-305 69 1 however however ADV issue-305 69 2 , , PUNCT issue-305 69 3 there there PRON issue-305 69 4 is be VERB issue-305 69 5 no no DET issue-305 69 6 straight straight ADJ issue-305 69 7 answer answer NOUN issue-305 69 8 to to ADP issue-305 69 9 the the DET issue-305 69 10 above above ADV issue-305 69 11 - - PUNCT issue-305 69 12 formulated formulate VERB issue-305 69 13 questions question NOUN issue-305 69 14 in in ADP issue-305 69 15 the the DET issue-305 69 16 papers paper NOUN issue-305 69 17 [ [ X issue-305 69 18 ( ( PUNCT issue-305 69 19 budkin budkin NOUN issue-305 69 20 , , PUNCT issue-305 69 21 2006 2006 NUM issue-305 69 22 ; ; PUNCT issue-305 69 23 hubskyi hubskyi PROPN issue-305 69 24 , , PUNCT issue-305 69 25 2003 2003 NUM issue-305 69 26 ; ; PUNCT issue-305 69 27 mazur mazur PROPN issue-305 69 28 , , PUNCT issue-305 69 29 2002 2002 NUM issue-305 69 30 ; ; PUNCT issue-305 69 31 filipenkov filipenkov PROPN issue-305 69 32 , , PUNCT issue-305 69 33 2002 2002 NUM issue-305 69 34 ; ; PUNCT issue-305 69 35 shcherbyna shcherbyna NOUN issue-305 69 36 , , PUNCT issue-305 69 37 2001 2001 NUM issue-305 69 38 ) ) PUNCT issue-305 69 39 , , PUNCT issue-305 69 40 because because SCONJ issue-305 69 41 the the DET issue-305 69 42 worldview worldview NOUN issue-305 69 43 of of ADP issue-305 69 44 the the DET issue-305 69 45 authors author NOUN issue-305 69 46 on on ADP issue-305 69 47 the the DET issue-305 69 48 phenomenon phenomenon NOUN issue-305 69 49 under under ADP issue-305 69 50 study study NOUN issue-305 69 51 has have VERB issue-305 69 52 significant significant ADJ issue-305 69 53 differences difference NOUN issue-305 69 54 . . PUNCT issue-305 70 1 at at ADP issue-305 70 2 the the DET issue-305 70 3 same same ADJ issue-305 70 4 time time NOUN issue-305 70 5 , , PUNCT issue-305 70 6 the the DET issue-305 70 7 issues issue NOUN issue-305 70 8 of of ADP issue-305 70 9 economic economic ADJ issue-305 70 10 globalization globalization NOUN issue-305 70 11 became become VERB issue-305 70 12 extremely extremely ADV issue-305 70 13 relevant relevant ADJ issue-305 70 14 for for ADP issue-305 70 15 ukraine ukraine NOUN issue-305 70 16 , , PUNCT issue-305 70 17 as as SCONJ issue-305 70 18 domestic domestic ADJ issue-305 70 19 scientists scientist NOUN issue-305 70 20 considered consider VERB issue-305 70 21 the the DET issue-305 70 22 change change NOUN issue-305 70 23 in in ADP issue-305 70 24 its its PRON issue-305 70 25 economic economic ADJ issue-305 70 26 system system NOUN issue-305 70 27 , , PUNCT issue-305 70 28 its its PRON issue-305 70 29 entry entry NOUN issue-305 70 30 into into ADP issue-305 70 31 a a DET issue-305 70 32 permanent permanent ADJ issue-305 70 33 crisis crisis NOUN issue-305 70 34 , , PUNCT issue-305 70 35 and and CCONJ issue-305 70 36 the the DET issue-305 70 37 lack lack NOUN issue-305 70 38 of of ADP issue-305 70 39 a a DET issue-305 70 40 strategy strategy NOUN issue-305 70 41 for for ADP issue-305 70 42 its its PRON issue-305 70 43 development development NOUN issue-305 70 44 as as ADP issue-305 70 45 a a DET issue-305 70 46 kind kind NOUN issue-305 70 47 of of ADP issue-305 70 48 panacea panacea NOUN issue-305 70 49 for for ADP issue-305 70 50 a a DET issue-305 70 51 significant significant ADJ issue-305 70 52 improvement improvement NOUN issue-305 70 53 in in ADP issue-305 70 54 the the DET issue-305 70 55 social social ADJ issue-305 70 56 and and CCONJ issue-305 70 57 economic economic ADJ issue-305 70 58 situation situation NOUN issue-305 70 59 of of ADP issue-305 70 60 ukraine ukraine NOUN issue-305 70 61 . . PUNCT issue-305 71 1 at at ADP issue-305 71 2 present present ADJ issue-305 71 3 , , PUNCT issue-305 71 4 under under ADP issue-305 71 5 the the DET issue-305 71 6 “ " PUNCT issue-305 71 7 globalization globalization NOUN issue-305 71 8 ” " PUNCT issue-305 71 9 phenomenon phenomenon NOUN issue-305 71 10 is be AUX issue-305 71 11 understood understand VERB issue-305 71 12 : : PUNCT issue-305 71 13 the the DET issue-305 71 14 degree degree NOUN issue-305 71 15 of of ADP issue-305 71 16 economic economic ADJ issue-305 71 17 integration integration NOUN issue-305 71 18 ( ( PUNCT issue-305 71 19 volume volume NOUN issue-305 71 20 of of ADP issue-305 71 21 international international ADJ issue-305 71 22 trade trade NOUN issue-305 71 23 , , PUNCT issue-305 71 24 international international ADJ issue-305 71 25 investments investment NOUN issue-305 71 26 , , PUNCT issue-305 71 27 and and CCONJ issue-305 71 28 various various ADJ issue-305 71 29 payments payment NOUN issue-305 71 30 crossing cross VERB issue-305 71 31 customs custom NOUN issue-305 71 32 borders border NOUN issue-305 71 33 ) ) PUNCT issue-305 71 34 ; ; PUNCT issue-305 71 35 personal personal ADJ issue-305 71 36 contacts contact NOUN issue-305 71 37 ( ( PUNCT issue-305 71 38 international international ADJ issue-305 71 39 trips trip NOUN issue-305 71 40 and and CCONJ issue-305 71 41 tourism tourism NOUN issue-305 71 42 , , PUNCT issue-305 71 43 volumes volume NOUN issue-305 71 44 of of ADP issue-305 71 45 international international ADJ issue-305 71 46 telephone telephone NOUN issue-305 71 47 conversations conversation NOUN issue-305 71 48 , , PUNCT issue-305 71 49 mailed mail VERB issue-305 71 50 items item NOUN issue-305 71 51 and and CCONJ issue-305 71 52 postal postal ADJ issue-305 71 53 money money NOUN issue-305 71 54 order order NOUN issue-305 71 55 , , PUNCT issue-305 71 56 etc etc X issue-305 71 57 . . X issue-305 71 58 ) ) PUNCT issue-305 71 59 ; ; PUNCT issue-305 71 60 technology technology NOUN issue-305 71 61 ( ( PUNCT issue-305 71 62 number number NOUN issue-305 71 63 of of ADP issue-305 71 64 internet internet NOUN issue-305 71 65 users user NOUN issue-305 71 66 , , PUNCT issue-305 71 67 number number NOUN issue-305 71 68 of of ADP issue-305 71 69 secure secure ADJ issue-305 71 70 internet internet NOUN issue-305 71 71 servers server NOUN issue-305 71 72 , , PUNCT issue-305 71 73 etc etc X issue-305 71 74 . . X issue-305 71 75 ) ) PUNCT issue-305 71 76 ; ; PUNCT issue-305 71 77 involvement involvement NOUN issue-305 71 78 in in ADP issue-305 71 79 international international ADJ issue-305 71 80 politics politic NOUN issue-305 71 81 ( ( PUNCT issue-305 71 82 membership membership NOUN issue-305 71 83 in in ADP issue-305 71 84 international international ADJ issue-305 71 85 organizations organization NOUN issue-305 71 86 , , PUNCT issue-305 71 87 number number NOUN issue-305 71 88 of of ADP issue-305 71 89 embassies embassy NOUN issue-305 71 90 , , PUNCT issue-305 71 91 etc etc X issue-305 71 92 . . X issue-305 71 93 ) ) PUNCT issue-305 71 94 . . PUNCT issue-305 72 1 the the DET issue-305 72 2 definition definition NOUN issue-305 72 3 of of ADP issue-305 72 4 the the DET issue-305 72 5 essence essence NOUN issue-305 72 6 of of ADP issue-305 72 7 globalization globalization NOUN issue-305 72 8 , , PUNCT issue-305 72 9 its its PRON issue-305 72 10 forms form NOUN issue-305 72 11 and and CCONJ issue-305 72 12 principles principle NOUN issue-305 72 13 are be AUX issue-305 72 14 connected connect VERB issue-305 72 15 with with ADP issue-305 72 16 a a DET issue-305 72 17 fundamental fundamental ADJ issue-305 72 18 scientific scientific ADJ issue-305 72 19 polemic polemic NOUN issue-305 72 20 , , PUNCT issue-305 72 21 which which PRON issue-305 72 22 is be AUX issue-305 72 23 aggravated aggravate VERB issue-305 72 24 by by ADP issue-305 72 25 the the DET issue-305 72 26 political political ADJ issue-305 72 27 , , PUNCT issue-305 72 28 financial financial ADJ issue-305 72 29 , , PUNCT issue-305 72 30 and and CCONJ issue-305 72 31 ideological ideological ADJ issue-305 72 32 nature nature NOUN issue-305 72 33 of of ADP issue-305 72 34 problems problem NOUN issue-305 72 35 behind behind ADP issue-305 72 36 it it PRON issue-305 72 37 . . PUNCT issue-305 73 1 the the DET issue-305 73 2 presence presence NOUN issue-305 73 3 of of ADP issue-305 73 4 these these DET issue-305 73 5 problems problem NOUN issue-305 73 6 causes cause VERB issue-305 73 7 a a DET issue-305 73 8 subjective subjective ADJ issue-305 73 9 re re NOUN issue-305 73 10 - - NOUN issue-305 73 11 estimation estimation NOUN issue-305 73 12 or or CCONJ issue-305 73 13 underestimation underestimation NOUN issue-305 73 14 of of ADP issue-305 73 15 the the DET issue-305 73 16 real real ADJ issue-305 73 17 significance significance NOUN issue-305 73 18 of of ADP issue-305 73 19 globalization globalization NOUN issue-305 73 20 in in ADP issue-305 73 21 the the DET issue-305 73 22 modern modern ADJ issue-305 73 23 world world NOUN issue-305 73 24 . . PUNCT issue-305 74 1 this this DET issue-305 74 2 statement statement NOUN issue-305 74 3 should should AUX issue-305 74 4 not not PART issue-305 74 5 be be AUX issue-305 74 6 understood understand VERB issue-305 74 7 as as ADP issue-305 74 8 a a DET issue-305 74 9 denial denial NOUN issue-305 74 10 of of ADP issue-305 74 11 the the DET issue-305 74 12 phenomenon phenomenon NOUN issue-305 74 13 itself itself PRON issue-305 74 14 and and CCONJ issue-305 74 15 its its PRON issue-305 74 16 significance significance NOUN issue-305 74 17 . . PUNCT issue-305 75 1 both both PRON issue-305 75 2 are be AUX issue-305 75 3 objectively objectively ADV issue-305 75 4 available available ADJ issue-305 75 5 but but CCONJ issue-305 75 6 are be AUX issue-305 75 7 clarified clarify VERB issue-305 75 8 artificially artificially ADV issue-305 75 9 and and CCONJ issue-305 75 10 one one NUM issue-305 75 11 - - PUNCT issue-305 75 12 sidedly sidedly ADV issue-305 75 13 ” " PUNCT issue-305 75 14 ( ( PUNCT issue-305 75 15 petruk petruk ADJ issue-305 75 16 , , PUNCT issue-305 75 17 2005 2005 NUM issue-305 75 18 ) ) PUNCT issue-305 75 19 . . PUNCT issue-305 76 1 however however ADV issue-305 76 2 , , PUNCT issue-305 76 3 the the DET issue-305 76 4 objective objective ADJ issue-305 76 5 content content NOUN issue-305 76 6 of of ADP issue-305 76 7 globalization globalization NOUN issue-305 76 8 is be AUX issue-305 76 9 the the DET issue-305 76 10 processes process NOUN issue-305 76 11 heterogeneous heterogeneous ADJ issue-305 76 12 in in ADP issue-305 76 13 their their PRON issue-305 76 14 origin origin NOUN issue-305 76 15 , , PUNCT issue-305 76 16 spheres sphere NOUN issue-305 76 17 of of ADP issue-305 76 18 manifestation manifestation NOUN issue-305 76 19 , , PUNCT issue-305 76 20 mechanisms mechanism NOUN issue-305 76 21 , , PUNCT issue-305 76 22 and and CCONJ issue-305 76 23 consequences consequence NOUN issue-305 76 24 . . PUNCT issue-305 77 1 this this DET issue-305 77 2 approach approach NOUN issue-305 77 3 determines determine VERB issue-305 77 4 the the DET issue-305 77 5 consideration consideration NOUN issue-305 77 6 of of ADP issue-305 77 7 globalization globalization NOUN issue-305 77 8 as as ADP issue-305 77 9 a a DET issue-305 77 10 qualitatively qualitatively ADV issue-305 77 11 independent independent ADJ issue-305 77 12 , , PUNCT issue-305 77 13 complex complex ADJ issue-305 77 14 system system NOUN issue-305 77 15 of of ADP issue-305 77 16 phenomena phenomenon NOUN issue-305 77 17 and and CCONJ issue-305 77 18 relations relation NOUN issue-305 77 19 , , PUNCT issue-305 77 20 integral integral ADJ issue-305 77 21 in in ADP issue-305 77 22 its its PRON issue-305 77 23 systemic systemic ADJ issue-305 77 24 , , PUNCT issue-305 77 25 but but CCONJ issue-305 77 26 contradictory contradictory ADJ issue-305 77 27 internally internally ADV issue-305 77 28 . . PUNCT issue-305 78 1 at at ADP issue-305 78 2 the the DET issue-305 78 3 heart heart NOUN issue-305 78 4 of of ADP issue-305 78 5 globalization globalization NOUN issue-305 78 6 is be AUX issue-305 78 7 economic economic ADJ issue-305 78 8 globalization globalization NOUN issue-305 78 9 , , PUNCT issue-305 78 10 which which PRON issue-305 78 11 is be AUX issue-305 78 12 considered consider VERB issue-305 78 13 by by ADP issue-305 78 14 individual individual ADJ issue-305 78 15 scientists scientist NOUN issue-305 78 16 as as ADP issue-305 78 17 a a DET issue-305 78 18 gradual gradual ADJ issue-305 78 19 destruction destruction NOUN issue-305 78 20 of of ADP issue-305 78 21 the the DET issue-305 78 22 national national ADJ issue-305 78 23 state state NOUN issue-305 78 24 with with ADP issue-305 78 25 the the DET issue-305 78 26 subsequent subsequent ADJ issue-305 78 27 loss loss NOUN issue-305 78 28 of of ADP issue-305 78 29 economic economic ADJ issue-305 78 30 sovereignty sovereignty NOUN issue-305 78 31 ( ( PUNCT issue-305 78 32 economic economic ADJ issue-305 78 33 encyclopaedic encyclopaedic PROPN issue-305 78 34 dictionary dictionary PROPN issue-305 78 35 ) ) PUNCT issue-305 78 36 . . PUNCT issue-305 79 1 sovereign sovereign ADJ issue-305 79 2 states state NOUN issue-305 79 3 are be AUX issue-305 79 4 increasingly increasingly ADV issue-305 79 5 evaluating evaluate VERB issue-305 79 6 their their PRON issue-305 79 7 vulnerability vulnerability NOUN issue-305 79 8 not not PART issue-305 79 9 in in ADP issue-305 79 10 relation relation NOUN issue-305 79 11 to to ADP issue-305 79 12 each each DET issue-305 79 13 other other ADJ issue-305 79 14 but but CCONJ issue-305 79 15 in in ADP issue-305 79 16 relation relation NOUN issue-305 79 17 to to ADP issue-305 79 18 the the DET issue-305 79 19 forces force NOUN issue-305 79 20 that that PRON issue-305 79 21 are be AUX issue-305 79 22 behind behind ADP issue-305 79 23 their their PRON issue-305 79 24 control control NOUN issue-305 79 25 . . PUNCT issue-305 80 1 this this DET issue-305 80 2 thesis thesis NOUN issue-305 80 3 is be AUX issue-305 80 4 because because SCONJ issue-305 80 5 the the DET issue-305 80 6 manifestation manifestation NOUN issue-305 80 7 of of ADP issue-305 80 8 globalization globalization NOUN issue-305 80 9 is be AUX issue-305 80 10 the the DET issue-305 80 11 interaction interaction NOUN issue-305 80 12 of of ADP issue-305 80 13 national national ADJ issue-305 80 14 and and CCONJ issue-305 80 15 global global ADJ issue-305 80 16 social social ADJ issue-305 80 17 processes process NOUN issue-305 80 18 , , PUNCT issue-305 80 19 the the DET issue-305 80 20 gradual gradual ADJ issue-305 80 21 restriction restriction NOUN issue-305 80 22 of of ADP issue-305 80 23 national national ADJ issue-305 80 24 peculiarities peculiarity NOUN issue-305 80 25 and and CCONJ issue-305 80 26 their their PRON issue-305 80 27 subordination subordination NOUN issue-305 80 28 to to ADP issue-305 80 29 the the DET issue-305 80 30 system system NOUN issue-305 80 31 of of ADP issue-305 80 32 global global ADJ issue-305 80 33 relations relation NOUN issue-305 80 34 , , PUNCT issue-305 80 35 laws law NOUN issue-305 80 36 , , PUNCT issue-305 80 37 and and CCONJ issue-305 80 38 consistent consistent ADJ issue-305 80 39 patterns pattern NOUN issue-305 80 40 of of ADP issue-305 80 41 such such ADJ issue-305 80 42 interaction interaction NOUN issue-305 80 43 , , PUNCT issue-305 80 44 the the DET issue-305 80 45 integrity integrity NOUN issue-305 80 46 of of ADP issue-305 80 47 which which PRON issue-305 80 48 is be AUX issue-305 80 49 provided provide VERB issue-305 80 50 by by ADP issue-305 80 51 supranational supranational ADJ issue-305 80 52 structures structure NOUN issue-305 80 53 . . PUNCT issue-305 81 1 one one NUM issue-305 81 2 of of ADP issue-305 81 3 the the DET issue-305 81 4 signs sign NOUN issue-305 81 5 of of ADP issue-305 81 6 economic economic ADJ issue-305 81 7 globalization globalization NOUN issue-305 81 8 is be AUX issue-305 81 9 the the DET issue-305 81 10 economic economic ADJ issue-305 81 11 integration integration NOUN issue-305 81 12 of of ADP issue-305 81 13 national national ADJ issue-305 81 14 economies economy NOUN issue-305 81 15     SPACE issue-305 81 16 – – PUNCT issue-305 81 17 the the DET issue-305 81 18 close close ADJ issue-305 81 19 baltic baltic ADJ issue-305 81 20 journal journal NOUN issue-305 81 21 of of ADP issue-305 81 22 economic economic ADJ issue-305 81 23 studies study NOUN issue-305 81 24 346 346 NUM issue-305 81 25 vol vol NOUN issue-305 81 26 . . PUNCT issue-305 82 1 3 3 NUM issue-305 82 2 , , PUNCT issue-305 82 3 no no INTJ issue-305 82 4 . . NOUN issue-305 82 5 5 5 NUM issue-305 82 6 , , PUNCT issue-305 82 7 2017 2017 NUM issue-305 82 8 approaching approach VERB issue-305 82 9 and and CCONJ issue-305 82 10 the the DET issue-305 82 11 gradual gradual ADJ issue-305 82 12 unification unification NOUN issue-305 82 13 of of ADP issue-305 82 14 national national ADJ issue-305 82 15 economic economic ADJ issue-305 82 16 systems system NOUN issue-305 82 17 into into ADP issue-305 82 18 some some DET issue-305 82 19 international international ADJ issue-305 82 20 metasystems metasystem NOUN issue-305 82 21 within within ADP issue-305 82 22 the the DET issue-305 82 23 framework framework NOUN issue-305 82 24 of of ADP issue-305 82 25 integration integration NOUN issue-305 82 26 economic economic ADJ issue-305 82 27 groups group NOUN issue-305 82 28 . . PUNCT issue-305 83 1 however however ADV issue-305 83 2 , , PUNCT issue-305 83 3 it it PRON issue-305 83 4 should should AUX issue-305 83 5 be be AUX issue-305 83 6 noted note VERB issue-305 83 7 that that SCONJ issue-305 83 8 the the DET issue-305 83 9 integration integration NOUN issue-305 83 10 of of ADP issue-305 83 11 the the DET issue-305 83 12 national national ADJ issue-305 83 13 economy economy NOUN issue-305 83 14 of of ADP issue-305 83 15 ukraine ukraine NOUN issue-305 83 16 is be AUX issue-305 83 17 incomplete incomplete ADJ issue-305 83 18 since since SCONJ issue-305 83 19 now now ADV issue-305 83 20 its its PRON issue-305 83 21 objective objective ADJ issue-305 83 22 economic economic ADJ issue-305 83 23 basis basis NOUN issue-305 83 24 is be AUX issue-305 83 25 not not PART issue-305 83 26 formed form VERB issue-305 83 27     SPACE issue-305 83 28 – – PUNCT issue-305 83 29 the the DET issue-305 83 30 internationalization internationalization NOUN issue-305 83 31 of of ADP issue-305 83 32 the the DET issue-305 83 33 technological technological ADJ issue-305 83 34 method method NOUN issue-305 83 35 of of ADP issue-305 83 36 production production NOUN issue-305 83 37 , , PUNCT issue-305 83 38 including include VERB issue-305 83 39 the the DET issue-305 83 40 internationalization internationalization NOUN issue-305 83 41 of of ADP issue-305 83 42 productive productive ADJ issue-305 83 43 forces force NOUN issue-305 83 44 and and CCONJ issue-305 83 45 technical technical ADJ issue-305 83 46 and and CCONJ issue-305 83 47 economic economic ADJ issue-305 83 48 relations relation NOUN issue-305 83 49 . . PUNCT issue-305 84 1 the the DET issue-305 84 2 technological technological ADJ issue-305 84 3 mode mode NOUN issue-305 84 4 of of ADP issue-305 84 5 production production NOUN issue-305 84 6 in in ADP issue-305 84 7 ukraine ukraine NOUN issue-305 84 8 at at ADP issue-305 84 9 the the DET issue-305 84 10 beginning beginning NOUN issue-305 84 11 of of ADP issue-305 84 12 the the DET issue-305 84 13 xxi xxi ADJ issue-305 84 14 century century NOUN issue-305 84 15 is be AUX issue-305 84 16 based base VERB issue-305 84 17 mainly mainly ADV issue-305 84 18 on on ADP issue-305 84 19 the the DET issue-305 84 20 machine machine NOUN issue-305 84 21 and and CCONJ issue-305 84 22 manual manual ADJ issue-305 84 23 labour labour NOUN issue-305 84 24 , , PUNCT issue-305 84 25 which which PRON issue-305 84 26 , , PUNCT issue-305 84 27 in in ADP issue-305 84 28 view view NOUN issue-305 84 29 of of ADP issue-305 84 30 the the DET issue-305 84 31 intensive intensive ADJ issue-305 84 32 development development NOUN issue-305 84 33 of of ADP issue-305 84 34 automated automate VERB issue-305 84 35 production production NOUN issue-305 84 36 in in ADP issue-305 84 37 the the DET issue-305 84 38 developed develop VERB issue-305 84 39 countries country NOUN issue-305 84 40 of of ADP issue-305 84 41 the the DET issue-305 84 42 world world NOUN issue-305 84 43 , , PUNCT issue-305 84 44 threatens threaten VERB issue-305 84 45 its its PRON issue-305 84 46 economic economic ADJ issue-305 84 47 sovereignty sovereignty NOUN issue-305 84 48 . . PUNCT issue-305 85 1 thus thus ADV issue-305 85 2 , , PUNCT issue-305 85 3 the the DET issue-305 85 4 share share NOUN issue-305 85 5 of of ADP issue-305 85 6 high high ADJ issue-305 85 7 - - PUNCT issue-305 85 8 tech tech NOUN issue-305 85 9 products product NOUN issue-305 85 10 in in ADP issue-305 85 11 ukraine ukraine NOUN issue-305 85 12 in in ADP issue-305 85 13 2003 2003 NUM issue-305 85 14 was be AUX issue-305 85 15 only only ADV issue-305 85 16 4 4 NUM issue-305 85 17 - - SYM issue-305 85 18 6 6 NUM issue-305 85 19 % % NOUN issue-305 85 20 , , PUNCT issue-305 85 21 while while SCONJ issue-305 85 22 in in ADP issue-305 85 23 the the DET issue-305 85 24 world world PROPN issue-305 85 25 gdp gdp PROPN issue-305 85 26     SPACE issue-305 85 27 – – PUNCT issue-305 85 28 about about ADV issue-305 85 29 40 40 NUM issue-305 85 30 % % NOUN issue-305 85 31 ( ( PUNCT issue-305 85 32 economic economic ADJ issue-305 85 33 encyclopaedic encyclopaedic PROPN issue-305 85 34 dictionary dictionary PROPN issue-305 85 35 ) ) PUNCT issue-305 85 36 . . PUNCT issue-305 86 1 therefore therefore ADV issue-305 86 2 , , PUNCT issue-305 86 3 ukraine ukraine PROPN issue-305 86 4 needs need VERB issue-305 86 5 to to PART issue-305 86 6 achieve achieve VERB issue-305 86 7 a a DET issue-305 86 8 high high ADJ issue-305 86 9 level level NOUN issue-305 86 10 of of ADP issue-305 86 11 competitiveness competitiveness NOUN issue-305 86 12 of of ADP issue-305 86 13 the the DET issue-305 86 14 national national ADJ issue-305 86 15 economic economic ADJ issue-305 86 16 system system NOUN issue-305 86 17 for for ADP issue-305 86 18 an an DET issue-305 86 19 effective effective ADJ issue-305 86 20 entry entry NOUN issue-305 86 21 into into ADP issue-305 86 22 the the DET issue-305 86 23 global global ADJ issue-305 86 24 market market NOUN issue-305 86 25 . . PUNCT issue-305 87 1 however however ADV issue-305 87 2 , , PUNCT issue-305 87 3 based base VERB issue-305 87 4 on on ADP issue-305 87 5 the the DET issue-305 87 6 results result NOUN issue-305 87 7 of of ADP issue-305 87 8 2016 2016 NUM issue-305 87 9 , , PUNCT issue-305 87 10 ukraine ukraine PROPN issue-305 87 11 occupies occupy VERB issue-305 87 12 only only ADV issue-305 87 13 the the DET issue-305 87 14 81st 81st ADJ issue-305 87 15 position position NOUN issue-305 87 16 out out ADP issue-305 87 17 of of ADP issue-305 87 18 137 137 NUM issue-305 87 19 ranking rank VERB issue-305 87 20 countries country NOUN issue-305 87 21 in in ADP issue-305 87 22 the the DET issue-305 87 23 global global ADJ issue-305 87 24 competitiveness competitiveness NOUN issue-305 87 25 index index NOUN issue-305 87 26 . . PUNCT issue-305 88 1 in in ADP issue-305 88 2 our our PRON issue-305 88 3 opinion opinion NOUN issue-305 88 4 , , PUNCT issue-305 88 5 one one NUM issue-305 88 6 of of ADP issue-305 88 7 the the DET issue-305 88 8 most most ADV issue-305 88 9 important important ADJ issue-305 88 10 indicators indicator NOUN issue-305 88 11 that that PRON issue-305 88 12 make make VERB issue-305 88 13 it it PRON issue-305 88 14 possible possible ADJ issue-305 88 15 to to PART issue-305 88 16 identify identify VERB issue-305 88 17 the the DET issue-305 88 18 national national ADJ issue-305 88 19 economy economy NOUN issue-305 88 20 as as ADP issue-305 88 21 an an DET issue-305 88 22 object object NOUN issue-305 88 23 and and CCONJ issue-305 88 24 , , PUNCT issue-305 88 25 therefore therefore ADV issue-305 88 26 , , PUNCT issue-305 88 27 an an DET issue-305 88 28 outsider outsider NOUN issue-305 88 29 of of ADP issue-305 88 30 the the DET issue-305 88 31 globalization globalization NOUN issue-305 88 32 process process NOUN issue-305 88 33 , , PUNCT issue-305 88 34 is be AUX issue-305 88 35 that that SCONJ issue-305 88 36 there there PRON issue-305 88 37 is be VERB issue-305 88 38 a a DET issue-305 88 39 “ " PUNCT issue-305 88 40 single single ADJ issue-305 88 41 stable stable ADJ issue-305 88 42 trend trend NOUN issue-305 88 43 over over ADP issue-305 88 44 the the DET issue-305 88 45 past past ADJ issue-305 88 46 10 10 NUM issue-305 88 47 years year NOUN issue-305 88 48     SPACE issue-305 88 49 – – PUNCT issue-305 88 50 a a DET issue-305 88 51 reduction reduction NOUN issue-305 88 52 of of ADP issue-305 88 53 ukraine ukraine NOUN issue-305 88 54 ’s ’s PART issue-305 88 55 share share NOUN issue-305 88 56 in in ADP issue-305 88 57 world world PROPN issue-305 88 58 gdp gdp NOUN issue-305 88 59 : : PUNCT issue-305 88 60 almost almost ADV issue-305 88 61 by by ADP issue-305 88 62 2 2 NUM issue-305 88 63 times time NOUN issue-305 88 64 over over ADP issue-305 88 65 10 10 NUM issue-305 88 66 years year NOUN issue-305 88 67 ” " PUNCT issue-305 88 68 ( ( PUNCT issue-305 88 69 nikolaenko nikolaenko NOUN issue-305 88 70 ) ) PUNCT issue-305 88 71 . . PUNCT issue-305 89 1 it it PRON issue-305 89 2 should should AUX issue-305 89 3 be be AUX issue-305 89 4 noted note VERB issue-305 89 5 that that SCONJ issue-305 89 6 the the DET issue-305 89 7 above above ADJ issue-305 89 8 problems problem NOUN issue-305 89 9 , , PUNCT issue-305 89 10 including include VERB issue-305 89 11 those those PRON issue-305 89 12 that that PRON issue-305 89 13 do do AUX issue-305 89 14 not not PART issue-305 89 15 allow allow VERB issue-305 89 16 the the DET issue-305 89 17 national national ADJ issue-305 89 18 economy economy NOUN issue-305 89 19 to to PART issue-305 89 20 rise rise VERB issue-305 89 21 significantly significantly ADV issue-305 89 22 in in ADP issue-305 89 23 the the DET issue-305 89 24 global global ADJ issue-305 89 25 competitiveness competitiveness NOUN issue-305 89 26 index index NOUN issue-305 89 27 , , PUNCT issue-305 89 28 are be AUX issue-305 89 29 not not PART issue-305 89 30 the the DET issue-305 89 31 consequences consequence NOUN issue-305 89 32 of of ADP issue-305 89 33 global global ADJ issue-305 89 34 economic economic ADJ issue-305 89 35 globalization globalization NOUN issue-305 89 36 , , PUNCT issue-305 89 37 they they PRON issue-305 89 38 are be AUX issue-305 89 39 the the DET issue-305 89 40 consequences consequence NOUN issue-305 89 41 of of ADP issue-305 89 42 those those DET issue-305 89 43 reforms reform NOUN issue-305 89 44 of of ADP issue-305 89 45 government government NOUN issue-305 89 46 management management NOUN issue-305 89 47 and and CCONJ issue-305 89 48 the the DET issue-305 89 49 national national ADJ issue-305 89 50 economy economy NOUN issue-305 89 51 that that PRON issue-305 89 52 should should AUX issue-305 89 53 be be AUX issue-305 89 54 carried carry VERB issue-305 89 55 out out ADP issue-305 89 56 in in ADP issue-305 89 57 the the DET issue-305 89 58 near near ADJ issue-305 89 59 future future NOUN issue-305 89 60 . . PUNCT issue-305 90 1 the the DET issue-305 90 2 world world NOUN issue-305 90 3 economic economic ADJ issue-305 90 4 globalization globalization NOUN issue-305 90 5 is be AUX issue-305 90 6 an an DET issue-305 90 7 inevitable inevitable ADJ issue-305 90 8 global global ADJ issue-305 90 9 economic economic ADJ issue-305 90 10 process process NOUN issue-305 90 11 , , PUNCT issue-305 90 12 but but CCONJ issue-305 90 13 its its PRON issue-305 90 14 mandatory mandatory ADJ issue-305 90 15 nature nature NOUN issue-305 90 16 does do AUX issue-305 90 17 not not PART issue-305 90 18 eliminate eliminate VERB issue-305 90 19 the the DET issue-305 90 20 problems problem NOUN issue-305 90 21 caused cause VERB issue-305 90 22 by by ADP issue-305 90 23 its its PRON issue-305 90 24 implementation implementation NOUN issue-305 90 25 . . PUNCT issue-305 91 1 its its PRON issue-305 91 2 positive positive ADJ issue-305 91 3 effects effect NOUN issue-305 91 4 are be AUX issue-305 91 5 undeniable undeniable ADJ issue-305 91 6 , , PUNCT issue-305 91 7 but but CCONJ issue-305 91 8 equally equally ADV issue-305 91 9 indisputable indisputable ADJ issue-305 91 10 and and CCONJ issue-305 91 11 harmful harmful ADJ issue-305 91 12 consequences consequence NOUN issue-305 91 13 that that PRON issue-305 91 14 it it PRON issue-305 91 15 carries carry VERB issue-305 91 16 in in ADP issue-305 91 17 any any DET issue-305 91 18 sphere sphere NOUN issue-305 91 19 of of ADP issue-305 91 20 human human ADJ issue-305 91 21 life life NOUN issue-305 91 22 . . PUNCT issue-305 92 1 if if SCONJ issue-305 92 2 the the DET issue-305 92 3 positive positive ADJ issue-305 92 4 effects effect NOUN issue-305 92 5 include include VERB issue-305 92 6 the the DET issue-305 92 7 opening opening NOUN issue-305 92 8 of of ADP issue-305 92 9 new new ADJ issue-305 92 10 markets market NOUN issue-305 92 11 for for ADP issue-305 92 12 goods good NOUN issue-305 92 13 , , PUNCT issue-305 92 14 works work NOUN issue-305 92 15 , , PUNCT issue-305 92 16 services service NOUN issue-305 92 17 of of ADP issue-305 92 18 a a DET issue-305 92 19 national national ADJ issue-305 92 20 producer producer NOUN issue-305 92 21 , , PUNCT issue-305 92 22 the the DET issue-305 92 23 free free ADJ issue-305 92 24 movement movement NOUN issue-305 92 25 of of ADP issue-305 92 26 both both DET issue-305 92 27 labour labour ADJ issue-305 92 28 force force NOUN issue-305 92 29 and and CCONJ issue-305 92 30 tourists tourist NOUN issue-305 92 31 , , PUNCT issue-305 92 32 the the DET issue-305 92 33 deepening deepening NOUN issue-305 92 34 of of ADP issue-305 92 35 cultural cultural ADJ issue-305 92 36 exchange exchange NOUN issue-305 92 37 , , PUNCT issue-305 92 38 as as ADV issue-305 92 39 well well ADV issue-305 92 40 as as ADP issue-305 92 41 the the DET issue-305 92 42 strengthening strengthening NOUN issue-305 92 43 of of ADP issue-305 92 44 geopolitical geopolitical ADJ issue-305 92 45 influence influence NOUN issue-305 92 46 on on ADP issue-305 92 47 the the DET issue-305 92 48 regional regional ADJ issue-305 92 49 and and CCONJ issue-305 92 50 world world NOUN issue-305 92 51 scene scene NOUN issue-305 92 52 , , PUNCT issue-305 92 53 then then ADV issue-305 92 54 the the DET issue-305 92 55 exacerbation exacerbation NOUN issue-305 92 56 of of ADP issue-305 92 57 the the DET issue-305 92 58 following follow VERB issue-305 92 59 problems problem NOUN issue-305 92 60 should should AUX issue-305 92 61 be be AUX issue-305 92 62 considered consider VERB issue-305 92 63 as as ADP issue-305 92 64 negative negative ADJ issue-305 92 65 effects effect NOUN issue-305 92 66 : : PUNCT issue-305 92 67 corruption corruption NOUN issue-305 92 68 , , PUNCT issue-305 92 69 ecology ecology NOUN issue-305 92 70 , , PUNCT issue-305 92 71 and and CCONJ issue-305 92 72 economic economic ADJ issue-305 92 73 crime crime NOUN issue-305 92 74 , , PUNCT issue-305 92 75 as as ADV issue-305 92 76 well well ADV issue-305 92 77 as as ADP issue-305 92 78 the the DET issue-305 92 79 threat threat NOUN issue-305 92 80 to to ADP issue-305 92 81 national national ADJ issue-305 92 82 interests interest NOUN issue-305 92 83 and and CCONJ issue-305 92 84 national national ADJ issue-305 92 85 security security NOUN issue-305 92 86 , , PUNCT issue-305 92 87 the the DET issue-305 92 88 problems problem NOUN issue-305 92 89 of of ADP issue-305 92 90 the the DET issue-305 92 91 fuel fuel NOUN issue-305 92 92 and and CCONJ issue-305 92 93 energy energy NOUN issue-305 92 94 complex complex NOUN issue-305 92 95 , , PUNCT issue-305 92 96 which which PRON issue-305 92 97 are be AUX issue-305 92 98 extremely extremely ADV issue-305 92 99 relevant relevant ADJ issue-305 92 100 to to ADP issue-305 92 101 most most ADJ issue-305 92 102 countries country NOUN issue-305 92 103 of of ADP issue-305 92 104 the the DET issue-305 92 105 world world NOUN issue-305 92 106 community community NOUN issue-305 92 107 . . PUNCT issue-305 93 1 however however ADV issue-305 93 2 , , PUNCT issue-305 93 3 its its PRON issue-305 93 4 main main ADJ issue-305 93 5 harmful harmful ADJ issue-305 93 6 effect effect NOUN issue-305 93 7 is be AUX issue-305 93 8 the the DET issue-305 93 9 deepening deepening NOUN issue-305 93 10 of of ADP issue-305 93 11 the the DET issue-305 93 12 division division NOUN issue-305 93 13 into into ADP issue-305 93 14 countries country NOUN issue-305 93 15 with with ADP issue-305 93 16 advanced advanced ADJ issue-305 93 17 technologies technology NOUN issue-305 93 18 and and CCONJ issue-305 93 19 the the DET issue-305 93 20 countries country NOUN issue-305 93 21 , , PUNCT issue-305 93 22 in in ADP issue-305 93 23 which which PRON issue-305 93 24 the the DET issue-305 93 25 environmentally environmentally ADV issue-305 93 26 hazardous hazardous ADJ issue-305 93 27 production production NOUN issue-305 93 28 is be AUX issue-305 93 29 concentrated concentrate VERB issue-305 93 30 , , PUNCT issue-305 93 31 or or CCONJ issue-305 93 32 those those PRON issue-305 93 33 , , PUNCT issue-305 93 34 which which PRON issue-305 93 35 are be AUX issue-305 93 36 destined destine VERB issue-305 93 37 to to PART issue-305 93 38 remain remain VERB issue-305 93 39 raw raw ADJ issue-305 93 40 material material NOUN issue-305 93 41 appendages appendage NOUN issue-305 93 42 of of ADP issue-305 93 43 the the DET issue-305 93 44 first first ADJ issue-305 93 45 . . PUNCT issue-305 94 1 as as ADP issue-305 94 2 a a DET issue-305 94 3 result result NOUN issue-305 94 4 of of ADP issue-305 94 5 such such DET issue-305 94 6 a a DET issue-305 94 7 division division NOUN issue-305 94 8 , , PUNCT issue-305 94 9 the the DET issue-305 94 10 property property NOUN issue-305 94 11 differentiation differentiation NOUN issue-305 94 12 , , PUNCT issue-305 94 13 the the DET issue-305 94 14 difference difference NOUN issue-305 94 15 in in ADP issue-305 94 16 the the DET issue-305 94 17 material material NOUN issue-305 94 18 security security NOUN issue-305 94 19 of of ADP issue-305 94 20 the the DET issue-305 94 21 population population NOUN issue-305 94 22 , , PUNCT issue-305 94 23 the the DET issue-305 94 24 difference difference NOUN issue-305 94 25 in in ADP issue-305 94 26 levels level NOUN issue-305 94 27 and and CCONJ issue-305 94 28 quality quality NOUN issue-305 94 29 of of ADP issue-305 94 30 life life NOUN issue-305 94 31 are be AUX issue-305 94 32 deepening deepen VERB issue-305 94 33 . . PUNCT issue-305 95 1 therefore therefore ADV issue-305 95 2 , , PUNCT issue-305 95 3 now now ADV issue-305 95 4 ukraine ukraine PROPN issue-305 95 5 faced face VERB issue-305 95 6 the the DET issue-305 95 7 challenge challenge NOUN issue-305 95 8 of of ADP issue-305 95 9 determining determine VERB issue-305 95 10 further further ADJ issue-305 95 11 participation participation NOUN issue-305 95 12 in in ADP issue-305 95 13 world world NOUN issue-305 95 14 integration integration NOUN issue-305 95 15 processes process NOUN issue-305 95 16 and and CCONJ issue-305 95 17 strategies strategy NOUN issue-305 95 18 for for ADP issue-305 95 19 further further ADJ issue-305 95 20 social social ADJ issue-305 95 21 development development NOUN issue-305 95 22 . . PUNCT issue-305 96 1 however however ADV issue-305 96 2 , , PUNCT issue-305 96 3 existing exist VERB issue-305 96 4 subjectivity subjectivity NOUN issue-305 96 5 and and CCONJ issue-305 96 6 the the DET issue-305 96 7 lack lack NOUN issue-305 96 8 of of ADP issue-305 96 9 clear clear ADJ issue-305 96 10 guidelines guideline NOUN issue-305 96 11 in in ADP issue-305 96 12 its its PRON issue-305 96 13 domestic domestic ADJ issue-305 96 14 and and CCONJ issue-305 96 15 foreign foreign ADJ issue-305 96 16 policy policy NOUN issue-305 96 17 , , PUNCT issue-305 96 18 imposing impose VERB issue-305 96 19 ineffective ineffective ADJ issue-305 96 20 models model NOUN issue-305 96 21 of of ADP issue-305 96 22 interstate interstate ADJ issue-305 96 23 cooperation cooperation NOUN issue-305 96 24 damaged damage VERB issue-305 96 25 significantly significantly ADV issue-305 96 26 the the DET issue-305 96 27 authority authority NOUN issue-305 96 28 of of ADP issue-305 96 29 the the DET issue-305 96 30 state state NOUN issue-305 96 31 , , PUNCT issue-305 96 32 which which PRON issue-305 96 33 forced force VERB issue-305 96 34 the the DET issue-305 96 35 president president NOUN issue-305 96 36 of of ADP issue-305 96 37 ukraine ukraine NOUN issue-305 96 38 , , PUNCT issue-305 96 39 as as ADV issue-305 96 40 well well ADV issue-305 96 41 as as SCONJ issue-305 96 42 the the DET issue-305 96 43 legislative legislative ADJ issue-305 96 44 government government NOUN issue-305 96 45 to to PART issue-305 96 46 choose choose VERB issue-305 96 47 : : PUNCT issue-305 96 48 to to PART issue-305 96 49 limit limit VERB issue-305 96 50 their their PRON issue-305 96 51 ambitions ambition NOUN issue-305 96 52 to to PART issue-305 96 53 preserve preserve VERB issue-305 96 54 national national ADJ issue-305 96 55 sovereignty sovereignty NOUN issue-305 96 56 and and CCONJ issue-305 96 57 to to PART issue-305 96 58 accept accept VERB issue-305 96 59 the the DET issue-305 96 60 economic economic ADJ issue-305 96 61 intervention intervention NOUN issue-305 96 62 of of ADP issue-305 96 63 transnational transnational ADJ issue-305 96 64 corporations corporation NOUN issue-305 96 65 and and CCONJ issue-305 96 66 transnational transnational ADJ issue-305 96 67 banks bank NOUN issue-305 96 68 in in ADP issue-305 96 69 the the DET issue-305 96 70 domestic domestic ADJ issue-305 96 71 market market NOUN issue-305 96 72 , , PUNCT issue-305 96 73 providing provide VERB issue-305 96 74 appropriate appropriate ADJ issue-305 96 75 guarantees guarantee NOUN issue-305 96 76 for for ADP issue-305 96 77 investments investment NOUN issue-305 96 78 or or CCONJ issue-305 96 79 , , PUNCT issue-305 96 80 remaining remain VERB issue-305 96 81 in in ADP issue-305 96 82 the the DET issue-305 96 83 outsider outsider NOUN issue-305 96 84 social social ADJ issue-305 96 85 and and CCONJ issue-305 96 86 economic economic ADJ issue-305 96 87 development development NOUN issue-305 96 88 , , PUNCT issue-305 96 89 to to PART issue-305 96 90 continue continue VERB issue-305 96 91 manipulating manipulate VERB issue-305 96 92 social social ADJ issue-305 96 93 consciousness consciousness NOUN issue-305 96 94 by by ADP issue-305 96 95 trying try VERB issue-305 96 96 to to PART issue-305 96 97 implement implement VERB issue-305 96 98 the the DET issue-305 96 99 ideals ideal NOUN issue-305 96 100 borrowed borrow VERB issue-305 96 101 from from ADP issue-305 96 102 the the DET issue-305 96 103 western western ADJ issue-305 96 104 democracies democracy NOUN issue-305 96 105 . . PUNCT issue-305 97 1 however however ADV issue-305 97 2 , , PUNCT issue-305 97 3 taking take VERB issue-305 97 4 into into ADP issue-305 97 5 consideration consideration NOUN issue-305 97 6 the the DET issue-305 97 7 determinacy determinacy NOUN issue-305 97 8 of of ADP issue-305 97 9 the the DET issue-305 97 10 world world NOUN issue-305 97 11 global global ADJ issue-305 97 12 integration integration NOUN issue-305 97 13 and and CCONJ issue-305 97 14 the the DET issue-305 97 15 geopolitical geopolitical ADJ issue-305 97 16 situation situation NOUN issue-305 97 17 of of ADP issue-305 97 18 ukraine ukraine NOUN issue-305 97 19 , , PUNCT issue-305 97 20 it it PRON issue-305 97 21 can can AUX issue-305 97 22 not not PART issue-305 97 23 remain remain VERB issue-305 97 24 aside aside ADV issue-305 97 25 from from ADP issue-305 97 26 these these DET issue-305 97 27 processes process NOUN issue-305 97 28 . . PUNCT issue-305 98 1 in in ADP issue-305 98 2 case case NOUN issue-305 98 3 of of ADP issue-305 98 4 delay delay NOUN issue-305 98 5 in in ADP issue-305 98 6 the the DET issue-305 98 7 definition definition NOUN issue-305 98 8 of of ADP issue-305 98 9 clear clear ADJ issue-305 98 10 prospects prospect NOUN issue-305 98 11 and and CCONJ issue-305 98 12 ways way NOUN issue-305 98 13 of of ADP issue-305 98 14 the the DET issue-305 98 15 transformation transformation NOUN issue-305 98 16 of of ADP issue-305 98 17 society society NOUN issue-305 98 18 , , PUNCT issue-305 98 19 a a DET issue-305 98 20 significant significant ADJ issue-305 98 21 delay delay NOUN issue-305 98 22 in in ADP issue-305 98 23 the the DET issue-305 98 24 legal legal ADJ issue-305 98 25 rationing rationing NOUN issue-305 98 26 of of ADP issue-305 98 27 emerging emerge VERB issue-305 98 28 social social ADJ issue-305 98 29 relations relation NOUN issue-305 98 30 , , PUNCT issue-305 98 31 it it PRON issue-305 98 32 can can AUX issue-305 98 33 not not PART issue-305 98 34 be be AUX issue-305 98 35 involved involve VERB issue-305 98 36 in in ADP issue-305 98 37 these these DET issue-305 98 38 processes process NOUN issue-305 98 39 from from ADP issue-305 98 40 the the DET issue-305 98 41 “ " PUNCT issue-305 98 42 back back ADJ issue-305 98 43 - - PUNCT issue-305 98 44 door door NOUN issue-305 98 45 entrance entrance NOUN issue-305 98 46 ” " PUNCT issue-305 98 47 ( ( PUNCT issue-305 98 48 nevmerzhytskyi nevmerzhytskyi NOUN issue-305 98 49 , , PUNCT issue-305 98 50 2008 2008 NUM issue-305 98 51 ) ) PUNCT issue-305 98 52 . . PUNCT issue-305 99 1 3 3 X issue-305 99 2 . . X issue-305 99 3 relationship relationship NOUN issue-305 99 4 of of ADP issue-305 99 5 globalization globalization NOUN issue-305 99 6 with with ADP issue-305 99 7 the the DET issue-305 99 8 accounting accounting NOUN issue-305 99 9 methodology methodology NOUN issue-305 99 10 it it PRON issue-305 99 11 is be AUX issue-305 99 12 important important ADJ issue-305 99 13 to to PART issue-305 99 14 note note VERB issue-305 99 15 that that DET issue-305 99 16 rationalization rationalization NOUN issue-305 99 17 , , PUNCT issue-305 99 18 standardization standardization NOUN issue-305 99 19 , , PUNCT issue-305 99 20 unification unification NOUN issue-305 99 21 relate relate VERB issue-305 99 22 to to ADP issue-305 99 23 the the DET issue-305 99 24 organization organization NOUN issue-305 99 25 and and CCONJ issue-305 99 26 regulation regulation NOUN issue-305 99 27 of of ADP issue-305 99 28 property property NOUN issue-305 99 29 relations relation NOUN issue-305 99 30 , , PUNCT issue-305 99 31 which which PRON issue-305 99 32 are be AUX issue-305 99 33 key key ADJ issue-305 99 34 to to ADP issue-305 99 35 solving solve VERB issue-305 99 36 the the DET issue-305 99 37 problem problem NOUN issue-305 99 38 of of ADP issue-305 99 39 resource resource NOUN issue-305 99 40 allocation allocation NOUN issue-305 99 41 and and CCONJ issue-305 99 42 , , PUNCT issue-305 99 43 therefore therefore ADV issue-305 99 44 , , PUNCT issue-305 99 45 create create VERB issue-305 99 46 the the DET issue-305 99 47 greatest great ADJ issue-305 99 48 number number NOUN issue-305 99 49 of of ADP issue-305 99 50 risks risk NOUN issue-305 99 51 for for ADP issue-305 99 52 the the DET issue-305 99 53 activities activity NOUN issue-305 99 54 of of ADP issue-305 99 55 key key ADJ issue-305 99 56 players player NOUN issue-305 99 57 in in ADP issue-305 99 58 a a DET issue-305 99 59 global global ADJ issue-305 99 60 relationship relationship NOUN issue-305 99 61 , , PUNCT issue-305 99 62 which which PRON issue-305 99 63 are be AUX issue-305 99 64 the the DET issue-305 99 65 transnational transnational ADJ issue-305 99 66 corporations corporation NOUN issue-305 99 67 . . PUNCT issue-305 100 1 on on ADP issue-305 100 2 this this DET issue-305 100 3 basis basis NOUN issue-305 100 4 , , PUNCT issue-305 100 5 most most ADJ issue-305 100 6 researchers researcher NOUN issue-305 100 7 who who PRON issue-305 100 8 deal deal VERB issue-305 100 9 with with ADP issue-305 100 10 accounting accounting NOUN issue-305 100 11 problems problem NOUN issue-305 100 12 conclude conclude VERB issue-305 100 13 that that SCONJ issue-305 100 14 globalization globalization NOUN issue-305 100 15 means mean VERB issue-305 100 16 the the DET issue-305 100 17 incorporation incorporation NOUN issue-305 100 18 , , PUNCT issue-305 100 19 unification unification NOUN issue-305 100 20 of of ADP issue-305 100 21 international international ADJ issue-305 100 22 accounting accounting NOUN issue-305 100 23 standards standard NOUN issue-305 100 24 . . PUNCT issue-305 101 1 as as ADP issue-305 101 2 a a DET issue-305 101 3 result result NOUN issue-305 101 4 , , PUNCT issue-305 101 5 the the DET issue-305 101 6 task task NOUN issue-305 101 7 is be AUX issue-305 101 8 to to PART issue-305 101 9 eliminate eliminate VERB issue-305 101 10 the the DET issue-305 101 11 contradictions contradiction NOUN issue-305 101 12 that that PRON issue-305 101 13 currently currently ADV issue-305 101 14 exist exist VERB issue-305 101 15 between between ADP issue-305 101 16 international international ADJ issue-305 101 17 and and CCONJ issue-305 101 18 national national ADJ issue-305 101 19 standards standard NOUN issue-305 101 20 , , PUNCT issue-305 101 21 but but CCONJ issue-305 101 22 during during ADP issue-305 101 23 their their PRON issue-305 101 24 solving solving NOUN issue-305 101 25 , , PUNCT issue-305 101 26 differences difference NOUN issue-305 101 27 in in ADP issue-305 101 28 the the DET issue-305 101 29 phases phase NOUN issue-305 101 30 of of ADP issue-305 101 31 development development NOUN issue-305 101 32 of of ADP issue-305 101 33 national national ADJ issue-305 101 34 and and CCONJ issue-305 101 35 international international ADJ issue-305 101 36 economic economic ADJ issue-305 101 37 systems system NOUN issue-305 101 38 , , PUNCT issue-305 101 39 which which PRON issue-305 101 40 manifest manifest VERB issue-305 101 41 themselves themselves PRON issue-305 101 42 in in ADP issue-305 101 43 the the DET issue-305 101 44 principles principle NOUN issue-305 101 45 of of ADP issue-305 101 46 organization organization NOUN issue-305 101 47 and and CCONJ issue-305 101 48 functioning functioning NOUN issue-305 101 49 of of ADP issue-305 101 50 the the DET issue-305 101 51 business business NOUN issue-305 101 52 entities entity NOUN issue-305 101 53 , , PUNCT issue-305 101 54 in in ADP issue-305 101 55 particular particular ADJ issue-305 101 56 , , PUNCT issue-305 101 57 both both CCONJ issue-305 101 58 at at ADP issue-305 101 59 the the DET issue-305 101 60 level level NOUN issue-305 101 61 of of ADP issue-305 101 62 theory theory NOUN issue-305 101 63 and and CCONJ issue-305 101 64 at at ADP issue-305 101 65 the the DET issue-305 101 66 level level NOUN issue-305 101 67 of of ADP issue-305 101 68 practice practice NOUN issue-305 101 69 are be AUX issue-305 101 70 not not PART issue-305 101 71 taken take VERB issue-305 101 72 into into ADP issue-305 101 73 account account NOUN issue-305 101 74 in in ADP issue-305 101 75 the the DET issue-305 101 76 majority majority NOUN issue-305 101 77 of of ADP issue-305 101 78 cases case NOUN issue-305 101 79 . . PUNCT issue-305 102 1 at at ADP issue-305 102 2 present present ADJ issue-305 102 3 , , PUNCT issue-305 102 4 this this PRON issue-305 102 5 concerns concern VERB issue-305 102 6 differences difference NOUN issue-305 102 7 in in ADP issue-305 102 8 the the DET issue-305 102 9 levels level NOUN issue-305 102 10 of of ADP issue-305 102 11 development development NOUN issue-305 102 12 of of ADP issue-305 102 13 property property NOUN issue-305 102 14 relations relation NOUN issue-305 102 15 in in ADP issue-305 102 16 a a DET issue-305 102 17 particular particular ADJ issue-305 102 18 economic economic ADJ issue-305 102 19 system system NOUN issue-305 102 20 caused cause VERB issue-305 102 21 both both PRON issue-305 102 22 by by ADP issue-305 102 23 the the DET issue-305 102 24 objective objective ADJ issue-305 102 25 factors factor NOUN issue-305 102 26 of of ADP issue-305 102 27 historical historical ADJ issue-305 102 28 development development NOUN issue-305 102 29 , , PUNCT issue-305 102 30 and and CCONJ issue-305 102 31 by by ADP issue-305 102 32 the the DET issue-305 102 33 factor factor NOUN issue-305 102 34 of of ADP issue-305 102 35 implementation implementation NOUN issue-305 102 36 of of ADP issue-305 102 37 the the DET issue-305 102 38 provisions provision NOUN issue-305 102 39 of of ADP issue-305 102 40 the the DET issue-305 102 41 theory theory NOUN issue-305 102 42 baltic baltic PROPN issue-305 102 43 journal journal PROPN issue-305 102 44 of of ADP issue-305 102 45 economic economic ADJ issue-305 102 46 studies study NOUN issue-305 102 47 347 347 NUM issue-305 102 48 vol vol NOUN issue-305 102 49 . . PUNCT issue-305 103 1 3 3 NUM issue-305 103 2 , , PUNCT issue-305 103 3 no no INTJ issue-305 103 4 . . NOUN issue-305 103 5 5 5 NUM issue-305 103 6 , , PUNCT issue-305 103 7 2017 2017 NUM issue-305 103 8 of of ADP issue-305 103 9 property property NOUN issue-305 103 10 rights right NOUN issue-305 103 11 in in ADP issue-305 103 12 organization organization NOUN issue-305 103 13 and and CCONJ issue-305 103 14 regulation regulation NOUN issue-305 103 15 of of ADP issue-305 103 16 economic economic ADJ issue-305 103 17 relations relation NOUN issue-305 103 18 . . PUNCT issue-305 104 1 for for ADP issue-305 104 2 example example NOUN issue-305 104 3 , , PUNCT issue-305 104 4 the the DET issue-305 104 5 criterion criterion NOUN issue-305 104 6 of of ADP issue-305 104 7 recognition recognition NOUN issue-305 104 8 of of ADP issue-305 104 9 objects object NOUN issue-305 104 10 , , PUNCT issue-305 104 11 which which PRON issue-305 104 12 demanded demand VERB issue-305 104 13 possession possession NOUN issue-305 104 14 of of ADP issue-305 104 15 ownership ownership NOUN issue-305 104 16 of of ADP issue-305 104 17 it it PRON issue-305 104 18 operated operate VERB issue-305 104 19 for for ADP issue-305 104 20 a a DET issue-305 104 21 long long ADJ issue-305 104 22 time time NOUN issue-305 104 23 in in ADP issue-305 104 24 ukraine ukraine NOUN issue-305 104 25 at at ADP issue-305 104 26 the the DET issue-305 104 27 level level NOUN issue-305 104 28 of of ADP issue-305 104 29 accounting accounting NOUN issue-305 104 30 methodology methodology NOUN issue-305 104 31 . . PUNCT issue-305 105 1 another another DET issue-305 105 2 approach approach NOUN issue-305 105 3 provides provide VERB issue-305 105 4 for for ADP issue-305 105 5 the the DET issue-305 105 6 study study NOUN issue-305 105 7 of of ADP issue-305 105 8 new new ADJ issue-305 105 9 accounting accounting NOUN issue-305 105 10 objects object NOUN issue-305 105 11 that that PRON issue-305 105 12 arise arise VERB issue-305 105 13 under under ADP issue-305 105 14 the the DET issue-305 105 15 influence influence NOUN issue-305 105 16 of of ADP issue-305 105 17 globalization globalization NOUN issue-305 105 18 . . PUNCT issue-305 106 1 however however ADV issue-305 106 2 , , PUNCT issue-305 106 3 there there PRON issue-305 106 4 is be VERB issue-305 106 5 an an DET issue-305 106 6 unnoticed unnoticed ADJ issue-305 106 7 shift shift NOUN issue-305 106 8 in in ADP issue-305 106 9 the the DET issue-305 106 10 nature nature NOUN issue-305 106 11 of of ADP issue-305 106 12 economic economic ADJ issue-305 106 13 relations relation NOUN issue-305 106 14 that that PRON issue-305 106 15 cause cause VERB issue-305 106 16 to to PART issue-305 106 17 look look VERB issue-305 106 18 differently differently ADV issue-305 106 19 at at ADP issue-305 106 20 the the DET issue-305 106 21 subject subject NOUN issue-305 106 22 of of ADP issue-305 106 23 accounting accounting NOUN issue-305 106 24 and and CCONJ issue-305 106 25 its its PRON issue-305 106 26 objects object NOUN issue-305 106 27 , , PUNCT issue-305 106 28 in in ADP issue-305 106 29 particular particular ADJ issue-305 106 30 , , PUNCT issue-305 106 31 to to PART issue-305 106 32 note note VERB issue-305 106 33 what what PRON issue-305 106 34 new new ADJ issue-305 106 35 processes process NOUN issue-305 106 36 and and CCONJ issue-305 106 37 relationships relationship NOUN issue-305 106 38 need need VERB issue-305 106 39 to to PART issue-305 106 40 be be AUX issue-305 106 41 reflected reflect VERB issue-305 106 42 . . PUNCT issue-305 107 1 the the DET issue-305 107 2 elaborated elaborate VERB issue-305 107 3 system system NOUN issue-305 107 4 of of ADP issue-305 107 5 agreements agreement NOUN issue-305 107 6 and and CCONJ issue-305 107 7 contractual contractual ADJ issue-305 107 8 relations relation NOUN issue-305 107 9 , , PUNCT issue-305 107 10 which which PRON issue-305 107 11 was be AUX issue-305 107 12 used use VERB issue-305 107 13 as as ADP issue-305 107 14 an an DET issue-305 107 15 economic economic ADJ issue-305 107 16 basis basis NOUN issue-305 107 17 for for ADP issue-305 107 18 the the DET issue-305 107 19 organization organization NOUN issue-305 107 20 of of ADP issue-305 107 21 accounting accounting NOUN issue-305 107 22 , , PUNCT issue-305 107 23 can can AUX issue-305 107 24 not not PART issue-305 107 25 be be AUX issue-305 107 26 applied apply VERB issue-305 107 27 to to ADP issue-305 107 28 such such ADJ issue-305 107 29 objects object NOUN issue-305 107 30 as as ADP issue-305 107 31 social social ADJ issue-305 107 32 capital capital NOUN issue-305 107 33 , , PUNCT issue-305 107 34 intellectual intellectual ADJ issue-305 107 35 capital capital NOUN issue-305 107 36 and and CCONJ issue-305 107 37 other other ADJ issue-305 107 38 types type NOUN issue-305 107 39 of of ADP issue-305 107 40 capital capital NOUN issue-305 107 41 that that PRON issue-305 107 42 are be AUX issue-305 107 43 intangible intangible ADJ issue-305 107 44 and and CCONJ issue-305 107 45 play play VERB issue-305 107 46 a a DET issue-305 107 47 decisive decisive ADJ issue-305 107 48 role role NOUN issue-305 107 49 in in ADP issue-305 107 50 ensuring ensure VERB issue-305 107 51 the the DET issue-305 107 52 effectiveness effectiveness NOUN issue-305 107 53 of of ADP issue-305 107 54 activities activity NOUN issue-305 107 55 under under ADP issue-305 107 56 conditions condition NOUN issue-305 107 57 of of ADP issue-305 107 58 global global ADJ issue-305 107 59 competition competition NOUN issue-305 107 60 . . PUNCT issue-305 108 1 in in ADP issue-305 108 2 particular particular ADJ issue-305 108 3 , , PUNCT issue-305 108 4 it it PRON issue-305 108 5 concerns concern VERB issue-305 108 6 a a DET issue-305 108 7 conceptual conceptual ADJ issue-305 108 8 approach approach NOUN issue-305 108 9 to to ADP issue-305 108 10 the the DET issue-305 108 11 recognition recognition NOUN issue-305 108 12 and and CCONJ issue-305 108 13 distribution distribution NOUN issue-305 108 14 of of ADP issue-305 108 15 revenues revenue NOUN issue-305 108 16 from from ADP issue-305 108 17 their their PRON issue-305 108 18 use use NOUN issue-305 108 19 in in ADP issue-305 108 20 the the DET issue-305 108 21 process process NOUN issue-305 108 22 of of ADP issue-305 108 23 carrying carry VERB issue-305 108 24 on on ADP issue-305 108 25 business business NOUN issue-305 108 26 activities activity NOUN issue-305 108 27 . . PUNCT issue-305 109 1 it it PRON issue-305 109 2 is be AUX issue-305 109 3 possible possible ADJ issue-305 109 4 to to PART issue-305 109 5 resolve resolve VERB issue-305 109 6 these these PRON issue-305 109 7 and and CCONJ issue-305 109 8 other other ADJ issue-305 109 9 problems problem NOUN issue-305 109 10 connected connect VERB issue-305 109 11 with with ADP issue-305 109 12 changes change NOUN issue-305 109 13 in in ADP issue-305 109 14 the the DET issue-305 109 15 nature nature NOUN issue-305 109 16 of of ADP issue-305 109 17 the the DET issue-305 109 18 use use NOUN issue-305 109 19 of of ADP issue-305 109 20 resources resource NOUN issue-305 109 21 , , PUNCT issue-305 109 22 changes change NOUN issue-305 109 23 in in ADP issue-305 109 24 the the DET issue-305 109 25 formation formation NOUN issue-305 109 26 of of ADP issue-305 109 27 incomes income NOUN issue-305 109 28 and and CCONJ issue-305 109 29 their their PRON issue-305 109 30 distribution distribution NOUN issue-305 109 31 , , PUNCT issue-305 109 32 generated generate VERB issue-305 109 33 by by ADP issue-305 109 34 globalization globalization NOUN issue-305 109 35 , , PUNCT issue-305 109 36 due due ADP issue-305 109 37 to to ADP issue-305 109 38 improved improve VERB issue-305 109 39 accounting accounting NOUN issue-305 109 40 methodology methodology NOUN issue-305 109 41 , , PUNCT issue-305 109 42 in in ADP issue-305 109 43 particular particular ADJ issue-305 109 44 , , PUNCT issue-305 109 45 use use NOUN issue-305 109 46 of of ADP issue-305 109 47 the the DET issue-305 109 48 principle principle NOUN issue-305 109 49 of of ADP issue-305 109 50 the the DET issue-305 109 51 prevalence prevalence NOUN issue-305 109 52 of of ADP issue-305 109 53 the the DET issue-305 109 54 substance substance NOUN issue-305 109 55 over over ADP issue-305 109 56 form form NOUN issue-305 109 57 . . PUNCT issue-305 110 1 this this DET issue-305 110 2 hypothesis hypothesis NOUN issue-305 110 3 is be AUX issue-305 110 4 based base VERB issue-305 110 5 on on ADP issue-305 110 6 the the DET issue-305 110 7 fact fact NOUN issue-305 110 8 that that SCONJ issue-305 110 9 this this DET issue-305 110 10 principle principle NOUN issue-305 110 11 should should AUX issue-305 110 12 be be AUX issue-305 110 13 considered consider VERB issue-305 110 14 as as ADP issue-305 110 15 an an DET issue-305 110 16 embodiment embodiment NOUN issue-305 110 17 of of ADP issue-305 110 18 the the DET issue-305 110 19 transformation transformation NOUN issue-305 110 20 of of ADP issue-305 110 21 emphasis emphasis NOUN issue-305 110 22 and and CCONJ issue-305 110 23 approaches approach NOUN issue-305 110 24 to to ADP issue-305 110 25 building build VERB issue-305 110 26 economic economic ADJ issue-305 110 27 relations relation NOUN issue-305 110 28 and and CCONJ issue-305 110 29 trends trend NOUN issue-305 110 30 of of ADP issue-305 110 31 rationalization rationalization NOUN issue-305 110 32 peculiar peculiar ADJ issue-305 110 33 to to ADP issue-305 110 34 globalization globalization NOUN issue-305 110 35 . . PUNCT issue-305 111 1 p.l p.l PROPN issue-305 111 2 . . PROPN issue-305 111 3 suk suk PROPN issue-305 111 4 relates relate VERB issue-305 111 5 the the DET issue-305 111 6 principle principle NOUN issue-305 111 7 of of ADP issue-305 111 8 “ " PUNCT issue-305 111 9 prevalence prevalence NOUN issue-305 111 10 of of ADP issue-305 111 11 the the DET issue-305 111 12 substance substance NOUN issue-305 111 13 over over ADP issue-305 111 14 form form NOUN issue-305 111 15 ” " PUNCT issue-305 111 16 , , PUNCT issue-305 111 17 first first ADV issue-305 111 18 of of ADP issue-305 111 19 all all PRON issue-305 111 20 , , PUNCT issue-305 111 21 with with ADP issue-305 111 22 the the DET issue-305 111 23 globalization globalization NOUN issue-305 111 24 of of ADP issue-305 111 25 the the DET issue-305 111 26 economy economy NOUN issue-305 111 27 , , PUNCT issue-305 111 28 arguing argue VERB issue-305 111 29 that that SCONJ issue-305 111 30 it it PRON issue-305 111 31 is be AUX issue-305 111 32 fundamental fundamental ADJ issue-305 111 33 . . PUNCT issue-305 112 1 “ " PUNCT issue-305 112 2 its its PRON issue-305 112 3 isolation isolation NOUN issue-305 112 4 took take VERB issue-305 112 5 place place NOUN issue-305 112 6 in in ADP issue-305 112 7 the the DET issue-305 112 8 process process NOUN issue-305 112 9 of of ADP issue-305 112 10 development development NOUN issue-305 112 11 of of ADP issue-305 112 12 market market NOUN issue-305 112 13 relations relation NOUN issue-305 112 14 , , PUNCT issue-305 112 15 which which PRON issue-305 112 16 found find VERB issue-305 112 17 their their PRON issue-305 112 18 manifestation manifestation NOUN issue-305 112 19 in in ADP issue-305 112 20 the the DET issue-305 112 21 theory theory NOUN issue-305 112 22 of of ADP issue-305 112 23 the the DET issue-305 112 24 owner owner NOUN issue-305 112 25 , , PUNCT issue-305 112 26 firm firm ADJ issue-305 112 27 and and CCONJ issue-305 112 28 business business NOUN issue-305 112 29 entity entity NOUN issue-305 112 30 . . PUNCT issue-305 113 1 the the DET issue-305 113 2 deepening deepening NOUN issue-305 113 3 of of ADP issue-305 113 4 corporate corporate ADJ issue-305 113 5 relations relation NOUN issue-305 113 6 separates separate VERB issue-305 113 7 the the DET issue-305 113 8 business business NOUN issue-305 113 9 owner owner NOUN issue-305 113 10 from from ADP issue-305 113 11 the the DET issue-305 113 12 management management NOUN issue-305 113 13 of of ADP issue-305 113 14 the the DET issue-305 113 15 legal legal ADJ issue-305 113 16 entity entity NOUN issue-305 113 17 established establish VERB issue-305 113 18 by by ADP issue-305 113 19 him he PRON issue-305 113 20 ” " PUNCT issue-305 113 21 ( ( PUNCT issue-305 113 22 suk suk NOUN issue-305 113 23 , , PUNCT issue-305 113 24 2011 2011 NUM issue-305 113 25 ) ) PUNCT issue-305 113 26 . . PUNCT issue-305 114 1 a a DET issue-305 114 2 similar similar ADJ issue-305 114 3 conclusion conclusion NOUN issue-305 114 4 was be AUX issue-305 114 5 made make VERB issue-305 114 6 by by ADP issue-305 114 7 t. t. PROPN issue-305 114 8 kucherenko kucherenko PROPN issue-305 114 9 , , PUNCT issue-305 114 10 because because SCONJ issue-305 114 11 in in ADP issue-305 114 12 the the DET issue-305 114 13 opinion opinion NOUN issue-305 114 14 of of ADP issue-305 114 15 the the DET issue-305 114 16 author author NOUN issue-305 114 17 , , PUNCT issue-305 114 18 the the DET issue-305 114 19 segregation segregation NOUN issue-305 114 20 of of ADP issue-305 114 21 the the DET issue-305 114 22 principle principle NOUN issue-305 114 23 of of ADP issue-305 114 24 the the DET issue-305 114 25 predominance predominance NOUN issue-305 114 26 of of ADP issue-305 114 27 the the DET issue-305 114 28 substance substance NOUN issue-305 114 29 over over ADP issue-305 114 30 form form NOUN issue-305 114 31 occurred occur VERB issue-305 114 32 in in ADP issue-305 114 33 the the DET issue-305 114 34 process process NOUN issue-305 114 35 of of ADP issue-305 114 36 evolutionary evolutionary ADJ issue-305 114 37 development development NOUN issue-305 114 38 of of ADP issue-305 114 39 capital capital NOUN issue-305 114 40 as as ADP issue-305 114 41 the the DET issue-305 114 42 basis basis NOUN issue-305 114 43 of of ADP issue-305 114 44 commoditymoney commoditymoney NOUN issue-305 114 45 relations relation NOUN issue-305 114 46 , , PUNCT issue-305 114 47 the the DET issue-305 114 48 beginning beginning NOUN issue-305 114 49 and and CCONJ issue-305 114 50 the the DET issue-305 114 51 continuation continuation NOUN issue-305 114 52 of of ADP issue-305 114 53 market market NOUN issue-305 114 54 forms form NOUN issue-305 114 55 of of ADP issue-305 114 56 management management NOUN issue-305 114 57 , , PUNCT issue-305 114 58 which which PRON issue-305 114 59 was be AUX issue-305 114 60 manifested manifest VERB issue-305 114 61 in in ADP issue-305 114 62 the the DET issue-305 114 63 theory theory NOUN issue-305 114 64 of of ADP issue-305 114 65 the the DET issue-305 114 66 owner owner NOUN issue-305 114 67 and and CCONJ issue-305 114 68 the the DET issue-305 114 69 theory theory NOUN issue-305 114 70 of of ADP issue-305 114 71 the the DET issue-305 114 72 business business NOUN issue-305 114 73 unit unit NOUN issue-305 114 74 ( ( PUNCT issue-305 114 75 a a DET issue-305 114 76 firm firm NOUN issue-305 114 77 ) ) PUNCT issue-305 114 78 ( ( PUNCT issue-305 114 79 kucherenko kucherenko PROPN issue-305 114 80 , , PUNCT issue-305 114 81 2010 2010 NUM issue-305 114 82 ) ) PUNCT issue-305 114 83 . . PUNCT issue-305 115 1 it it PRON issue-305 115 2 is be AUX issue-305 115 3 worth worth ADJ issue-305 115 4 recognizing recognize VERB issue-305 115 5 that that SCONJ issue-305 115 6 today today NOUN issue-305 115 7 there there PRON issue-305 115 8 is be VERB issue-305 115 9 no no DET issue-305 115 10 consensus consensus NOUN issue-305 115 11 on on ADP issue-305 115 12 what what PRON issue-305 115 13 the the DET issue-305 115 14 idea idea NOUN issue-305 115 15 of of ADP issue-305 115 16 the the DET issue-305 115 17 predominance predominance NOUN issue-305 115 18 of of ADP issue-305 115 19 substance substance NOUN issue-305 115 20 over over ADP issue-305 115 21 form form NOUN issue-305 115 22 is be AUX issue-305 115 23 . . PUNCT issue-305 116 1 there there PRON issue-305 116 2 is be VERB issue-305 116 3 even even ADV issue-305 116 4 less less ADJ issue-305 116 5 unity unity NOUN issue-305 116 6 in in ADP issue-305 116 7 answering answer VERB issue-305 116 8 the the DET issue-305 116 9 question question NOUN issue-305 116 10 about about ADP issue-305 116 11 its its PRON issue-305 116 12 implementation implementation NOUN issue-305 116 13 , , PUNCT issue-305 116 14 taking take VERB issue-305 116 15 into into ADP issue-305 116 16 account account NOUN issue-305 116 17 the the DET issue-305 116 18 fact fact NOUN issue-305 116 19 that that SCONJ issue-305 116 20 its its PRON issue-305 116 21 legislative legislative ADJ issue-305 116 22 consolidation consolidation NOUN issue-305 116 23 in in ADP issue-305 116 24 the the DET issue-305 116 25 system system NOUN issue-305 116 26 of of ADP issue-305 116 27 regulatory regulatory ADJ issue-305 116 28 accounting accounting NOUN issue-305 116 29 did do AUX issue-305 116 30 not not PART issue-305 116 31 produce produce VERB issue-305 116 32 the the DET issue-305 116 33 expected expect VERB issue-305 116 34 results result NOUN issue-305 116 35 . . PUNCT issue-305 117 1 perhaps perhaps ADV issue-305 117 2 the the DET issue-305 117 3 reason reason NOUN issue-305 117 4 is be AUX issue-305 117 5 the the DET issue-305 117 6 fact fact NOUN issue-305 117 7 that that SCONJ issue-305 117 8 , , PUNCT issue-305 117 9 as as ADP issue-305 117 10 b.i b.i PROPN issue-305 117 11 . . PROPN issue-305 117 12 valuev valuev PROPN issue-305 117 13 states states PROPN issue-305 117 14 , , PUNCT issue-305 117 15 “ " PUNCT issue-305 117 16 the the DET issue-305 117 17 principles principle NOUN issue-305 117 18 were be AUX issue-305 117 19 simply simply ADV issue-305 117 20 transferred transfer VERB issue-305 117 21 to to PART issue-305 117 22 practice practice VERB issue-305 117 23 from from ADP issue-305 117 24 one one NUM issue-305 117 25 accounting accounting NOUN issue-305 117 26 manual manual NOUN issue-305 117 27 from from ADP issue-305 117 28 the the DET issue-305 117 29 usa usa PROPN issue-305 117 30 translated translate VERB issue-305 117 31 in in ADP issue-305 117 32 russia russia PROPN issue-305 117 33 ” " PUNCT issue-305 117 34 . . PUNCT issue-305 118 1 however however ADV issue-305 118 2 , , PUNCT issue-305 118 3 we we PRON issue-305 118 4 believe believe VERB issue-305 118 5 that that SCONJ issue-305 118 6 the the DET issue-305 118 7 reason reason NOUN issue-305 118 8 is be AUX issue-305 118 9 deeper deep ADJ issue-305 118 10 and and CCONJ issue-305 118 11 is be AUX issue-305 118 12 associated associate VERB issue-305 118 13 with with ADP issue-305 118 14 economic economic ADJ issue-305 118 15 traditions tradition NOUN issue-305 118 16 and and CCONJ issue-305 118 17 the the DET issue-305 118 18 state state NOUN issue-305 118 19 of of ADP issue-305 118 20 implementation implementation NOUN issue-305 118 21 of of ADP issue-305 118 22 the the DET issue-305 118 23 fundamental fundamental ADJ issue-305 118 24 provisions provision NOUN issue-305 118 25 of of ADP issue-305 118 26 the the DET issue-305 118 27 theory theory NOUN issue-305 118 28 of of ADP issue-305 118 29 property property NOUN issue-305 118 30 rights right NOUN issue-305 118 31 , , PUNCT issue-305 118 32 the the DET issue-305 118 33 theory theory NOUN issue-305 118 34 of of ADP issue-305 118 35 rent rent NOUN issue-305 118 36 , , PUNCT issue-305 118 37 and and CCONJ issue-305 118 38 agency agency NOUN issue-305 118 39 theory theory NOUN issue-305 118 40 in in ADP issue-305 118 41 the the DET issue-305 118 42 management management NOUN issue-305 118 43 practice practice NOUN issue-305 118 44 . . PUNCT issue-305 119 1 s.m s.m PROPN issue-305 119 2 . . PROPN issue-305 119 3     SPACE issue-305 119 4 bychkova bychkova PROPN issue-305 119 5 , , PUNCT issue-305 119 6 n.v n.v PROPN issue-305 119 7 . . PROPN issue-305 119 8     SPACE issue-305 119 9 generalova generalova PROPN issue-305 119 10 , , PUNCT issue-305 119 11 s.f s.f PROPN issue-305 119 12 . . PROPN issue-305 119 13     SPACE issue-305 119 14 holov holov PROPN issue-305 119 15 , , PUNCT issue-305 119 16 s.f s.f PROPN issue-305 119 17 . . PROPN issue-305 119 18     SPACE issue-305 119 19 lehenchuk lehenchuk NOUN issue-305 119 20 , , PUNCT issue-305 119 21 a.v a.v PROPN issue-305 119 22 . . PROPN issue-305 119 23     SPACE issue-305 119 24 ozeran ozeran PROPN issue-305 119 25 , , PUNCT issue-305 119 26 b. b. PROPN issue-305 119 27     SPACE issue-305 119 28 rutherford rutherford PROPN issue-305 119 29 , , PUNCT issue-305 119 30 y.v y.v PROPN issue-305 119 31 . . PROPN issue-305 119 32     SPACE issue-305 119 33 sokolov sokolov PROPN issue-305 119 34 , , PUNCT issue-305 119 35 p.l p.l PROPN issue-305 119 36 . . PROPN issue-305 119 37     SPACE issue-305 119 38 suk suk NOUN issue-305 119 39 and and CCONJ issue-305 119 40 others other NOUN issue-305 119 41 devoted devote VERB issue-305 119 42 certain certain ADJ issue-305 119 43 attention attention NOUN issue-305 119 44 to to ADP issue-305 119 45 the the DET issue-305 119 46 problem problem NOUN issue-305 119 47 of of ADP issue-305 119 48 implementing implement VERB issue-305 119 49 the the DET issue-305 119 50 idea idea NOUN issue-305 119 51 of of ADP issue-305 119 52 the the DET issue-305 119 53 predominance predominance NOUN issue-305 119 54 of of ADP issue-305 119 55 substance substance NOUN issue-305 119 56 over over ADP issue-305 119 57 form form NOUN issue-305 119 58 in in ADP issue-305 119 59 the the DET issue-305 119 60 accounting accounting NOUN issue-305 119 61 methodology methodology NOUN issue-305 119 62 . . PUNCT issue-305 120 1 the the DET issue-305 120 2 predominance predominance NOUN issue-305 120 3 of of ADP issue-305 120 4 substance substance NOUN issue-305 120 5 over over ADP issue-305 120 6 form form NOUN issue-305 120 7 as as SCONJ issue-305 120 8 reworded reword VERB issue-305 120 9 by by ADP issue-305 120 10 the the DET issue-305 120 11 ifrs ifrs PROPN issue-305 120 12 - - PUNCT issue-305 120 13 conceptual conceptual ADJ issue-305 120 14 framework framework NOUN issue-305 120 15 that that PRON issue-305 120 16 existed exist VERB issue-305 120 17 before before ADP issue-305 120 18 2010 2010 NUM issue-305 120 19 was be AUX issue-305 120 20 presented present VERB issue-305 120 21 as as ADP issue-305 120 22 a a DET issue-305 120 23 part part NOUN issue-305 120 24 of of ADP issue-305 120 25 the the DET issue-305 120 26 qualitative qualitative ADJ issue-305 120 27 characteristics characteristic NOUN issue-305 120 28 of of ADP issue-305 120 29 the the DET issue-305 120 30 financial financial ADJ issue-305 120 31 reporting reporting NOUN issue-305 120 32 and and CCONJ issue-305 120 33 was be AUX issue-305 120 34 considered consider VERB issue-305 120 35 as as ADP issue-305 120 36 one one NUM issue-305 120 37 of of ADP issue-305 120 38 its its PRON issue-305 120 39 fundamental fundamental ADJ issue-305 120 40 provisions provision NOUN issue-305 120 41 . . PUNCT issue-305 121 1 “ " PUNCT issue-305 121 2 in in ADP issue-305 121 3 accordance accordance NOUN issue-305 121 4 with with ADP issue-305 121 5 this this DET issue-305 121 6 principle principle NOUN issue-305 121 7 , , PUNCT issue-305 121 8 in in ADP issue-305 121 9 the the DET issue-305 121 10 presentation presentation NOUN issue-305 121 11 of of ADP issue-305 121 12 events event NOUN issue-305 121 13 and and CCONJ issue-305 121 14 operations operation NOUN issue-305 121 15 , , PUNCT issue-305 121 16 the the DET issue-305 121 17 accountant accountant NOUN issue-305 121 18 should should AUX issue-305 121 19 primarily primarily ADV issue-305 121 20 be be AUX issue-305 121 21 guided guide VERB issue-305 121 22 by by ADP issue-305 121 23 the the DET issue-305 121 24 content content NOUN issue-305 121 25 of of ADP issue-305 121 26 the the DET issue-305 121 27 transaction transaction NOUN issue-305 121 28 , , PUNCT issue-305 121 29 rather rather ADV issue-305 121 30 than than ADP issue-305 121 31 its its PRON issue-305 121 32 drawing drawing NOUN issue-305 121 33 - - PUNCT issue-305 121 34 up up NOUN issue-305 121 35 . . PUNCT issue-305 122 1 literally literally ADV issue-305 122 2 , , PUNCT issue-305 122 3 in in ADP issue-305 122 4 paragraph paragraph NOUN issue-305 122 5 35 35 NUM issue-305 122 6 of of ADP issue-305 122 7 the the DET issue-305 122 8 principles principle NOUN issue-305 122 9 of of ADP issue-305 122 10 compilation compilation NOUN issue-305 122 11 of of ADP issue-305 122 12 financial financial ADJ issue-305 122 13 statements statement NOUN issue-305 122 14 , , PUNCT issue-305 122 15 the the DET issue-305 122 16 following follow VERB issue-305 122 17 is be AUX issue-305 122 18 stated state VERB issue-305 122 19 : : PUNCT issue-305 122 20 “ " PUNCT issue-305 122 21 if if SCONJ issue-305 122 22 the the DET issue-305 122 23 information information NOUN issue-305 122 24 should should AUX issue-305 122 25 truly truly ADV issue-305 122 26 represent represent VERB issue-305 122 27 transactions transaction NOUN issue-305 122 28 and and CCONJ issue-305 122 29 other other ADJ issue-305 122 30 events event NOUN issue-305 122 31 , , PUNCT issue-305 122 32 it it PRON issue-305 122 33 is be AUX issue-305 122 34 necessary necessary ADJ issue-305 122 35 that that SCONJ issue-305 122 36 they they PRON issue-305 122 37 are be AUX issue-305 122 38 accounted account VERB issue-305 122 39 in in ADP issue-305 122 40 accordance accordance NOUN issue-305 122 41 with with ADP issue-305 122 42 their their PRON issue-305 122 43 content content NOUN issue-305 122 44 and and CCONJ issue-305 122 45 economic economic ADJ issue-305 122 46 reality reality NOUN issue-305 122 47 and and CCONJ issue-305 122 48 not not PART issue-305 122 49 only only ADV issue-305 122 50 their their PRON issue-305 122 51 legal legal ADJ issue-305 122 52 form form NOUN issue-305 122 53 . . PUNCT issue-305 122 54 ” " PUNCT issue-305 123 1 in in ADP issue-305 123 2 this this DET issue-305 123 3 document document NOUN issue-305 123 4 , , PUNCT issue-305 123 5 the the DET issue-305 123 6 idea idea NOUN issue-305 123 7 of of ADP issue-305 123 8 the the DET issue-305 123 9 predominance predominance NOUN issue-305 123 10 of of ADP issue-305 123 11 substance substance NOUN issue-305 123 12 over over ADP issue-305 123 13 form form NOUN issue-305 123 14 is be AUX issue-305 123 15 presented present VERB issue-305 123 16 as as ADP issue-305 123 17 one one NUM issue-305 123 18 of of ADP issue-305 123 19 the the DET issue-305 123 20 components component NOUN issue-305 123 21 of of ADP issue-305 123 22 the the DET issue-305 123 23 qualitative qualitative ADJ issue-305 123 24 characteristics characteristic NOUN issue-305 123 25 of of ADP issue-305 123 26 reliability reliability NOUN issue-305 123 27 ( ( PUNCT issue-305 123 28 generalova generalova NOUN issue-305 123 29 , , PUNCT issue-305 123 30 2011 2011 NUM issue-305 123 31 ) ) PUNCT issue-305 123 32 . . PUNCT issue-305 124 1 in in ADP issue-305 124 2 the the DET issue-305 124 3 modern modern ADJ issue-305 124 4 context context NOUN issue-305 124 5 of of ADP issue-305 124 6 doing do VERB issue-305 124 7 business business NOUN issue-305 124 8 , , PUNCT issue-305 124 9 the the DET issue-305 124 10 gradual gradual ADJ issue-305 124 11 introduction introduction NOUN issue-305 124 12 of of ADP issue-305 124 13 the the DET issue-305 124 14 american american ADJ issue-305 124 15 version version NOUN issue-305 124 16 of of ADP issue-305 124 17 using use VERB issue-305 124 18 the the DET issue-305 124 19 concept concept NOUN issue-305 124 20 of of ADP issue-305 124 21 the the DET issue-305 124 22 predominance predominance NOUN issue-305 124 23 of of ADP issue-305 124 24 substance substance NOUN issue-305 124 25 over over ADP issue-305 124 26 form form NOUN issue-305 124 27 in in ADP issue-305 124 28 the the DET issue-305 124 29 formation formation NOUN issue-305 124 30 of of ADP issue-305 124 31 a a DET issue-305 124 32 converged converged ADJ issue-305 124 33 conceptual conceptual ADJ issue-305 124 34 framework framework NOUN issue-305 124 35 of of ADP issue-305 124 36 accounting accounting NOUN issue-305 124 37 , , PUNCT issue-305 124 38 according accord VERB issue-305 124 39 to to ADP issue-305 124 40 which which PRON issue-305 124 41 its its PRON issue-305 124 42 existence existence NOUN issue-305 124 43 is be AUX issue-305 124 44 not not PART issue-305 124 45 denied deny VERB issue-305 124 46 , , PUNCT issue-305 124 47 however however ADV issue-305 124 48 , , PUNCT issue-305 124 49 at at ADP issue-305 124 50 the the DET issue-305 124 51 same same ADJ issue-305 124 52 time time NOUN issue-305 124 53 , , PUNCT issue-305 124 54 there there PRON issue-305 124 55 is be VERB issue-305 124 56 no no DET issue-305 124 57 need need NOUN issue-305 124 58 to to PART issue-305 124 59 distinguish distinguish VERB issue-305 124 60 it it PRON issue-305 124 61 . . PUNCT issue-305 125 1 the the DET issue-305 125 2 chosen choose VERB issue-305 125 3 approach approach NOUN issue-305 125 4 provides provide VERB issue-305 125 5 for for ADP issue-305 125 6 understanding understand VERB issue-305 125 7 the the DET issue-305 125 8 predominance predominance NOUN issue-305 125 9 of of ADP issue-305 125 10 substance substance NOUN issue-305 125 11 over over ADP issue-305 125 12 form form NOUN issue-305 125 13 as as ADP issue-305 125 14 an an DET issue-305 125 15 integral integral ADJ issue-305 125 16 part part NOUN issue-305 125 17 of of ADP issue-305 125 18 the the DET issue-305 125 19 fair fair ADJ issue-305 125 20 presentation presentation NOUN issue-305 125 21 of of ADP issue-305 125 22 financial financial ADJ issue-305 125 23 statements statement NOUN issue-305 125 24 ( ( PUNCT issue-305 125 25 lehenchuk lehenchuk NOUN issue-305 125 26 , , PUNCT issue-305 125 27 2011 2011 NUM issue-305 125 28 ) ) PUNCT issue-305 125 29 . . PUNCT issue-305 126 1 that that PRON issue-305 126 2 is be AUX issue-305 126 3 , , PUNCT issue-305 126 4 despite despite SCONJ issue-305 126 5 the the DET issue-305 126 6 fact fact NOUN issue-305 126 7 that that SCONJ issue-305 126 8 the the DET issue-305 126 9 new new ADJ issue-305 126 10 wording wording NOUN issue-305 126 11 of of ADP issue-305 126 12 this this DET issue-305 126 13 document document NOUN issue-305 126 14 does do AUX issue-305 126 15 not not PART issue-305 126 16 classify classify VERB issue-305 126 17 the the DET issue-305 126 18 relevant relevant ADJ issue-305 126 19 rule rule NOUN issue-305 126 20 as as ADP issue-305 126 21 a a DET issue-305 126 22 fundamental fundamental ADJ issue-305 126 23 principle principle NOUN issue-305 126 24 , , PUNCT issue-305 126 25 its its PRON issue-305 126 26 observance observance NOUN issue-305 126 27 is be AUX issue-305 126 28 mandatory mandatory ADJ issue-305 126 29 in in ADP issue-305 126 30 determining determine VERB issue-305 126 31 assets asset NOUN issue-305 126 32 , , PUNCT issue-305 126 33 liabilities liability NOUN issue-305 126 34 or or CCONJ issue-305 126 35 equity equity NOUN issue-305 126 36 . . PUNCT issue-305 127 1 in in ADP issue-305 127 2 assessing assess VERB issue-305 127 3 them they PRON issue-305 127 4 , , PUNCT issue-305 127 5 it it PRON issue-305 127 6 is be AUX issue-305 127 7 necessary necessary ADJ issue-305 127 8 to to PART issue-305 127 9 pay pay VERB issue-305 127 10 attention attention NOUN issue-305 127 11 to to ADP issue-305 127 12 substance substance NOUN issue-305 127 13 and and CCONJ issue-305 127 14 economic economic ADJ issue-305 127 15 reality reality NOUN issue-305 127 16 , , PUNCT issue-305 127 17 and and CCONJ issue-305 127 18 not not PART issue-305 127 19 only only ADV issue-305 127 20 to to ADP issue-305 127 21 their their PRON issue-305 127 22 legal legal ADJ issue-305 127 23 form form NOUN issue-305 127 24 . . PUNCT issue-305 128 1 thus thus ADV issue-305 128 2 , , PUNCT issue-305 128 3 in in ADP issue-305 128 4 accordance accordance NOUN issue-305 128 5 with with ADP issue-305 128 6 clause clause NOUN issue-305 128 7 4.12 4.12 NUM issue-305 128 8 of of ADP issue-305 128 9 the the DET issue-305 128 10 conceptual conceptual ADJ issue-305 128 11 foundations foundation NOUN issue-305 128 12 of of ADP issue-305 128 13 financial financial ADJ issue-305 128 14 framework framework NOUN issue-305 128 15 ( ( PUNCT issue-305 128 16 conceptual conceptual ADJ issue-305 128 17 basis basis NOUN issue-305 128 18 for for ADP issue-305 128 19 financial financial ADJ issue-305 128 20 reporting reporting NOUN issue-305 128 21 ) ) PUNCT issue-305 128 22 , , PUNCT issue-305 128 23 a a DET issue-305 128 24 significant significant ADJ issue-305 128 25 amount amount NOUN issue-305 128 26 of of ADP issue-305 128 27 assets asset NOUN issue-305 128 28 ( ( PUNCT issue-305 128 29 for for ADP issue-305 128 30 example example NOUN issue-305 128 31 , , PUNCT issue-305 128 32 accounts account VERB issue-305 128 33 receivable receivable ADJ issue-305 128 34 and and CCONJ issue-305 128 35 real real ADJ issue-305 128 36 estate estate NOUN issue-305 128 37 ) ) PUNCT issue-305 128 38 is be AUX issue-305 128 39 related relate VERB issue-305 128 40 to to ADP issue-305 128 41 legal legal ADJ issue-305 128 42 rights right NOUN issue-305 128 43 , , PUNCT issue-305 128 44 including include VERB issue-305 128 45 property property NOUN issue-305 128 46 rights right NOUN issue-305 128 47 . . PUNCT issue-305 129 1 in in ADP issue-305 129 2 determining determine VERB issue-305 129 3 the the DET issue-305 129 4 existence existence NOUN issue-305 129 5 of of ADP issue-305 129 6 an an DET issue-305 129 7 asset asset NOUN issue-305 129 8 , , PUNCT issue-305 129 9 the the DET issue-305 129 10 property property NOUN issue-305 129 11 right right NOUN issue-305 129 12 is be AUX issue-305 129 13 not not PART issue-305 129 14 substantial substantial ADJ issue-305 129 15 , , PUNCT issue-305 129 16 thus thus ADV issue-305 129 17 , , PUNCT issue-305 129 18 for for ADP issue-305 129 19 example example NOUN issue-305 129 20 , , PUNCT issue-305 129 21 a a DET issue-305 129 22 leased lease VERB issue-305 129 23 property property NOUN issue-305 129 24 is be AUX issue-305 129 25 an an DET issue-305 129 26 asset asset NOUN issue-305 129 27 if if SCONJ issue-305 129 28 the the DET issue-305 129 29 business business NOUN issue-305 129 30 entity entity NOUN issue-305 129 31 controls control VERB issue-305 129 32 the the DET issue-305 129 33 benefits benefit NOUN issue-305 129 34 that that PRON issue-305 129 35 it it PRON issue-305 129 36 provides provide VERB issue-305 129 37 for for ADP issue-305 129 38 obtaining obtain VERB issue-305 129 39 from from ADP issue-305 129 40 the the DET issue-305 129 41 property property NOUN issue-305 129 42 . . PUNCT issue-305 130 1 although although SCONJ issue-305 130 2 the the DET issue-305 130 3 ability ability NOUN issue-305 130 4 of of ADP issue-305 130 5 a a DET issue-305 130 6 business business NOUN issue-305 130 7 entity entity NOUN issue-305 130 8 to to PART issue-305 130 9 control control VERB issue-305 130 10 benefits benefit NOUN issue-305 130 11 is be AUX issue-305 130 12 generally generally ADV issue-305 130 13 determined determine VERB issue-305 130 14 by by ADP issue-305 130 15 legal legal ADJ issue-305 130 16 rights right NOUN issue-305 130 17 , , PUNCT issue-305 130 18 however however ADV issue-305 130 19 , , PUNCT issue-305 130 20 the the DET issue-305 130 21 item item NOUN issue-305 130 22 may may AUX issue-305 130 23 be be AUX issue-305 130 24 baltic baltic ADJ issue-305 130 25 journal journal NOUN issue-305 130 26 of of ADP issue-305 130 27 economic economic ADJ issue-305 130 28 studies study NOUN issue-305 130 29 348 348 NUM issue-305 130 30 vol vol NOUN issue-305 130 31 . . PUNCT issue-305 131 1 3 3 NUM issue-305 131 2 , , PUNCT issue-305 131 3 no no INTJ issue-305 131 4 . . NOUN issue-305 131 5 5 5 NUM issue-305 131 6 , , PUNCT issue-305 131 7 2017 2017 NUM issue-305 131 8 consistent consistent ADJ issue-305 131 9 with with ADP issue-305 131 10 the the DET issue-305 131 11 definition definition NOUN issue-305 131 12 of of ADP issue-305 131 13 assets asset NOUN issue-305 131 14 even even ADV issue-305 131 15 when when SCONJ issue-305 131 16 there there PRON issue-305 131 17 is be VERB issue-305 131 18 no no DET issue-305 131 19 legal legal ADJ issue-305 131 20 control control NOUN issue-305 131 21 . . PUNCT issue-305 132 1 for for ADP issue-305 132 2 example example NOUN issue-305 132 3 , , PUNCT issue-305 132 4 the the DET issue-305 132 5 know know NOUN issue-305 132 6 - - PUNCT issue-305 132 7 how how SCONJ issue-305 132 8 obtained obtain VERB issue-305 132 9 in in ADP issue-305 132 10 the the DET issue-305 132 11 course course NOUN issue-305 132 12 of of ADP issue-305 132 13 development development NOUN issue-305 132 14 may may AUX issue-305 132 15 correspond correspond VERB issue-305 132 16 to to ADP issue-305 132 17 the the DET issue-305 132 18 definition definition NOUN issue-305 132 19 of of ADP issue-305 132 20 an an DET issue-305 132 21 asset asset NOUN issue-305 132 22 if if SCONJ issue-305 132 23 the the DET issue-305 132 24 business business NOUN issue-305 132 25 entity entity NOUN issue-305 132 26 , , PUNCT issue-305 132 27 while while SCONJ issue-305 132 28 keeping keep VERB issue-305 132 29 it it PRON issue-305 132 30 secret secret ADJ issue-305 132 31 , , PUNCT issue-305 132 32 controls control VERB issue-305 132 33 the the DET issue-305 132 34 benefits benefit NOUN issue-305 132 35 it it PRON issue-305 132 36 hopes hope VERB issue-305 132 37 to to PART issue-305 132 38 obtain obtain VERB issue-305 132 39 from from ADP issue-305 132 40 it it PRON issue-305 132 41 . . PUNCT issue-305 133 1 a a DET issue-305 133 2 similar similar ADJ issue-305 133 3 approach approach NOUN issue-305 133 4 should should AUX issue-305 133 5 be be AUX issue-305 133 6 applied apply VERB issue-305 133 7 when when SCONJ issue-305 133 8 recognizing recognize VERB issue-305 133 9 a a DET issue-305 133 10 particular particular ADJ issue-305 133 11 element element NOUN issue-305 133 12 of of ADP issue-305 133 13 the the DET issue-305 133 14 financial financial ADJ issue-305 133 15 statements statement NOUN issue-305 133 16 . . PUNCT issue-305 134 1 in in ADP issue-305 134 2 the the DET issue-305 134 3 fourth fourth ADJ issue-305 134 4 section section NOUN issue-305 134 5 of of ADP issue-305 134 6 the the DET issue-305 134 7 stated state VERB issue-305 134 8 document document NOUN issue-305 134 9 , , PUNCT issue-305 134 10 in in ADP issue-305 134 11 paragraph paragraph NOUN issue-305 134 12 40.6 40.6 NUM issue-305 134 13 it it PRON issue-305 134 14 is be AUX issue-305 134 15 said say VERB issue-305 134 16 that that SCONJ issue-305 134 17 the the DET issue-305 134 18 economic economic ADJ issue-305 134 19 substance substance NOUN issue-305 134 20 of of ADP issue-305 134 21 the the DET issue-305 134 22 transactions transaction NOUN issue-305 134 23 must must AUX issue-305 134 24 be be AUX issue-305 134 25 taken take VERB issue-305 134 26 into into ADP issue-305 134 27 account account NOUN issue-305 134 28 , , PUNCT issue-305 134 29 but but CCONJ issue-305 134 30 not not PART issue-305 134 31 only only ADV issue-305 134 32 their their PRON issue-305 134 33 legal legal ADJ issue-305 134 34 form form NOUN issue-305 134 35 . . PUNCT issue-305 135 1 at at ADP issue-305 135 2 present present ADJ issue-305 135 3 , , PUNCT issue-305 135 4 the the DET issue-305 135 5 idea idea NOUN issue-305 135 6 of of ADP issue-305 135 7 the the DET issue-305 135 8 predominance predominance NOUN issue-305 135 9 of of ADP issue-305 135 10 substance substance NOUN issue-305 135 11 over over ADP issue-305 135 12 form form NOUN issue-305 135 13 , , PUNCT issue-305 135 14 what what PRON issue-305 135 15 is be AUX issue-305 135 16 attributable attributable ADJ issue-305 135 17 to to ADP issue-305 135 18 the the DET issue-305 135 19 existence existence NOUN issue-305 135 20 of of ADP issue-305 135 21 this this DET issue-305 135 22 characteristic characteristic NOUN issue-305 135 23 in in ADP issue-305 135 24 ifrs ifrs PROPN issue-305 135 25 , , PUNCT issue-305 135 26 is be AUX issue-305 135 27 used use VERB issue-305 135 28 as as ADP issue-305 135 29 a a DET issue-305 135 30 separate separate ADJ issue-305 135 31 principle principle NOUN issue-305 135 32 in in ADP issue-305 135 33 the the DET issue-305 135 34 accounting accounting NOUN issue-305 135 35 legislation legislation NOUN issue-305 135 36 of of ADP issue-305 135 37 many many ADJ issue-305 135 38 countries country NOUN issue-305 135 39 ( ( PUNCT issue-305 135 40 azerbaijan azerbaijan PROPN issue-305 135 41 , , PUNCT issue-305 135 42 belarus belarus PROPN issue-305 135 43 , , PUNCT issue-305 135 44 armenia armenia PROPN issue-305 135 45 , , PUNCT issue-305 135 46 kyrgyzstan kyrgyzstan PROPN issue-305 135 47 , , PUNCT issue-305 135 48 china china PROPN issue-305 135 49 , , PUNCT issue-305 135 50 poland poland PROPN issue-305 135 51 , , PUNCT issue-305 135 52 hungary hungary PROPN issue-305 135 53 , , PUNCT issue-305 135 54 and and CCONJ issue-305 135 55 others other NOUN issue-305 135 56 ) ) PUNCT issue-305 135 57 ( ( PUNCT issue-305 135 58 lehenchuk lehenchuk NOUN issue-305 135 59 , , PUNCT issue-305 135 60 2011 2011 NUM issue-305 135 61 ) ) PUNCT issue-305 135 62 . . PUNCT issue-305 136 1 referring refer VERB issue-305 136 2 to to ADP issue-305 136 3 the the DET issue-305 136 4 report report NOUN issue-305 136 5 on on ADP issue-305 136 6 adoption adoption NOUN issue-305 136 7 of of ADP issue-305 136 8 ifrs ifrs PROPN issue-305 136 9 , , PUNCT issue-305 136 10 n.v n.v PROPN issue-305 136 11 . . PROPN issue-305 136 12 generalova generalova PROPN issue-305 136 13 notes note VERB issue-305 136 14 that that SCONJ issue-305 136 15 this this DET issue-305 136 16 principle principle NOUN issue-305 136 17 is be AUX issue-305 136 18 fixed fix VERB issue-305 136 19 in in ADP issue-305 136 20 the the DET issue-305 136 21 national national ADJ issue-305 136 22 legislation legislation NOUN issue-305 136 23 and and CCONJ issue-305 136 24 the the DET issue-305 136 25 legislation legislation NOUN issue-305 136 26 of of ADP issue-305 136 27 moldova moldova PROPN issue-305 136 28 ( ( PUNCT issue-305 136 29 generalova generalova PROPN issue-305 136 30 , , PUNCT issue-305 136 31 2011 2011 NUM issue-305 136 32 ) ) PUNCT issue-305 136 33 . . PUNCT issue-305 137 1 the the DET issue-305 137 2 system system NOUN issue-305 137 3 of of ADP issue-305 137 4 normative normative ADJ issue-305 137 5 regulation regulation NOUN issue-305 137 6 of of ADP issue-305 137 7 ukraine ukraine NOUN issue-305 137 8 has have VERB issue-305 137 9 its its PRON issue-305 137 10 analogue analogue NOUN issue-305 137 11 . . PUNCT issue-305 138 1 the the DET issue-305 138 2 predominance predominance NOUN issue-305 138 3 of of ADP issue-305 138 4 substance substance NOUN issue-305 138 5 over over ADP issue-305 138 6 form form NOUN issue-305 138 7 as as ADP issue-305 138 8 the the DET issue-305 138 9 principle principle NOUN issue-305 138 10 of of ADP issue-305 138 11 accounting accounting NOUN issue-305 138 12 and and CCONJ issue-305 138 13 financial financial ADJ issue-305 138 14 reporting reporting NOUN issue-305 138 15 is be AUX issue-305 138 16 enshrined enshrine VERB issue-305 138 17 in in ADP issue-305 138 18 art art NOUN issue-305 138 19 . . PUNCT issue-305 139 1 4 4 NUM issue-305 139 2 of of ADP issue-305 139 3 the the DET issue-305 139 4 law law NOUN issue-305 139 5 of of ADP issue-305 139 6 ukraine ukraine NOUN issue-305 139 7 “ " PUNCT issue-305 139 8 on on ADP issue-305 139 9 accounting accounting NOUN issue-305 139 10 and and CCONJ issue-305 139 11 financial financial ADJ issue-305 139 12 reporting reporting NOUN issue-305 139 13 in in ADP issue-305 139 14 ukraine ukraine NOUN issue-305 139 15 ” " PUNCT issue-305 139 16 . . PUNCT issue-305 140 1 it it PRON issue-305 140 2 is be AUX issue-305 140 3 enshrined enshrine VERB issue-305 140 4 in in ADP issue-305 140 5 the the DET issue-305 140 6 national national ADJ issue-305 140 7 regulation regulation NOUN issue-305 140 8 ( ( PUNCT issue-305 140 9 standard standard NOUN issue-305 140 10 ) ) PUNCT issue-305 140 11 of of ADP issue-305 140 12 accounting account VERB issue-305 140 13 1 1 NUM issue-305 140 14 “ " PUNCT issue-305 140 15 general general ADJ issue-305 140 16 requirements requirement NOUN issue-305 140 17 for for ADP issue-305 140 18 financial financial ADJ issue-305 140 19 reporting reporting NOUN issue-305 140 20 ” " PUNCT issue-305 140 21 as as ADP issue-305 140 22 a a DET issue-305 140 23 principle principle NOUN issue-305 140 24 for for ADP issue-305 140 25 the the DET issue-305 140 26 preparation preparation NOUN issue-305 140 27 of of ADP issue-305 140 28 financial financial ADJ issue-305 140 29 statements statement NOUN issue-305 140 30 . . PUNCT issue-305 141 1 although although SCONJ issue-305 141 2 the the DET issue-305 141 3 impact impact NOUN issue-305 141 4 of of ADP issue-305 141 5 ifrs ifrs PROPN issue-305 141 6 stipulated stipulate VERB issue-305 141 7 a a DET issue-305 141 8 significant significant ADJ issue-305 141 9 extension extension NOUN issue-305 141 10 of of ADP issue-305 141 11 the the DET issue-305 141 12 principle principle NOUN issue-305 141 13 of of ADP issue-305 141 14 the the DET issue-305 141 15 predominance predominance NOUN issue-305 141 16 of of ADP issue-305 141 17 substance substance NOUN issue-305 141 18 over over ADP issue-305 141 19 form form NOUN issue-305 141 20 in in ADP issue-305 141 21 the the DET issue-305 141 22 world world NOUN issue-305 141 23 , , PUNCT issue-305 141 24 however however ADV issue-305 141 25 , , PUNCT issue-305 141 26 depending depend VERB issue-305 141 27 on on ADP issue-305 141 28 the the DET issue-305 141 29 economic economic ADJ issue-305 141 30 conditions condition NOUN issue-305 141 31 of of ADP issue-305 141 32 the the DET issue-305 141 33 country country NOUN issue-305 141 34 ’s ’s PART issue-305 141 35 development development NOUN issue-305 141 36 , , PUNCT issue-305 141 37 sometimes sometimes ADV issue-305 141 38 there there PRON issue-305 141 39 are be VERB issue-305 141 40 problems problem NOUN issue-305 141 41 with with ADP issue-305 141 42 its its PRON issue-305 141 43 adoption adoption NOUN issue-305 141 44 ( ( PUNCT issue-305 141 45 lehenchuk lehenchuk NOUN issue-305 141 46 , , PUNCT issue-305 141 47 2011 2011 NUM issue-305 141 48 ) ) PUNCT issue-305 141 49 . . PUNCT issue-305 142 1 the the DET issue-305 142 2 reasons reason NOUN issue-305 142 3 for for ADP issue-305 142 4 these these DET issue-305 142 5 problems problem NOUN issue-305 142 6 remain remain VERB issue-305 142 7 unrevealed unrevealed ADJ issue-305 142 8 , , PUNCT issue-305 142 9 which which PRON issue-305 142 10 makes make VERB issue-305 142 11 a a DET issue-305 142 12 very very ADV issue-305 142 13 complicated complicated ADJ issue-305 142 14 process process NOUN issue-305 142 15 of of ADP issue-305 142 16 implementing implement VERB issue-305 142 17 existing exist VERB issue-305 142 18 proposals proposal NOUN issue-305 142 19 for for ADP issue-305 142 20 its its PRON issue-305 142 21 implementation implementation NOUN issue-305 142 22 in in ADP issue-305 142 23 the the DET issue-305 142 24 management management NOUN issue-305 142 25 practice practice NOUN issue-305 142 26 , , PUNCT issue-305 142 27 including include VERB issue-305 142 28 , , PUNCT issue-305 142 29 while while SCONJ issue-305 142 30 conducting conduct VERB issue-305 142 31 an an DET issue-305 142 32 accounting accounting NOUN issue-305 142 33 . . PUNCT issue-305 143 1 only only ADV issue-305 143 2 the the DET issue-305 143 3 differences difference NOUN issue-305 143 4 in in ADP issue-305 143 5 the the DET issue-305 143 6 system system NOUN issue-305 143 7 of of ADP issue-305 143 8 law law NOUN issue-305 143 9 are be AUX issue-305 143 10 mentioned mention VERB issue-305 143 11 . . PUNCT issue-305 144 1 the the DET issue-305 144 2 concept concept NOUN issue-305 144 3 of of ADP issue-305 144 4 the the DET issue-305 144 5 predominance predominance NOUN issue-305 144 6 of of ADP issue-305 144 7 substance substance NOUN issue-305 144 8 over over ADP issue-305 144 9 form form NOUN issue-305 144 10 , , PUNCT issue-305 144 11 for for ADP issue-305 144 12 example example NOUN issue-305 144 13 , , PUNCT issue-305 144 14 in in ADP issue-305 144 15 contrast contrast NOUN issue-305 144 16 to to ADP issue-305 144 17 the the DET issue-305 144 18 concept concept NOUN issue-305 144 19 of of ADP issue-305 144 20 conservatism conservatism NOUN issue-305 144 21 ( ( PUNCT issue-305 144 22 prudence prudence NOUN issue-305 144 23 ) ) PUNCT issue-305 144 24 , , PUNCT issue-305 144 25 is be AUX issue-305 144 26 not not PART issue-305 144 27 an an DET issue-305 144 28 inherent inherent ADJ issue-305 144 29 characteristic characteristic NOUN issue-305 144 30 of of ADP issue-305 144 31 the the DET issue-305 144 32 national national ADJ issue-305 144 33 accounting accounting NOUN issue-305 144 34 doctrines doctrine NOUN issue-305 144 35 but but CCONJ issue-305 144 36 differs differ VERB issue-305 144 37 depending depend VERB issue-305 144 38 on on ADP issue-305 144 39 the the DET issue-305 144 40 peculiarities peculiarity NOUN issue-305 144 41 of of ADP issue-305 144 42 the the DET issue-305 144 43 construction construction NOUN issue-305 144 44 of of ADP issue-305 144 45 the the DET issue-305 144 46 national national ADJ issue-305 144 47 accounting accounting NOUN issue-305 144 48 systems system NOUN issue-305 144 49 . . PUNCT issue-305 145 1 in in ADP issue-305 145 2 particular particular ADJ issue-305 145 3 , , PUNCT issue-305 145 4 from from ADP issue-305 145 5 the the DET issue-305 145 6 approach approach NOUN issue-305 145 7 to to ADP issue-305 145 8 their their PRON issue-305 145 9 regulation regulation NOUN issue-305 145 10     SPACE issue-305 145 11 – – PUNCT issue-305 145 12 rule rule NOUN issue-305 145 13 or or CCONJ issue-305 145 14 principle principle NOUN issue-305 145 15 - - PUNCT issue-305 145 16 oriented orient VERB issue-305 145 17 . . PUNCT issue-305 146 1 in in ADP issue-305 146 2 addition addition NOUN issue-305 146 3 , , PUNCT issue-305 146 4 a a DET issue-305 146 5 significant significant ADJ issue-305 146 6 influence influence NOUN issue-305 146 7 on on ADP issue-305 146 8 the the DET issue-305 146 9 application application NOUN issue-305 146 10 of of ADP issue-305 146 11 the the DET issue-305 146 12 principle principle NOUN issue-305 146 13 in in ADP issue-305 146 14 foreign foreign ADJ issue-305 146 15 countries country NOUN issue-305 146 16 is be AUX issue-305 146 17 carried carry VERB issue-305 146 18 out out ADP issue-305 146 19 by by ADP issue-305 146 20 the the DET issue-305 146 21 current current ADJ issue-305 146 22 system system NOUN issue-305 146 23 of of ADP issue-305 146 24 law law NOUN issue-305 146 25 ( ( PUNCT issue-305 146 26 lehenchuk lehenchuk NOUN issue-305 146 27 , , PUNCT issue-305 146 28 2011 2011 NUM issue-305 146 29 ) ) PUNCT issue-305 146 30 . . PUNCT issue-305 147 1 two two NUM issue-305 147 2 opposed opposed ADJ issue-305 147 3 conceptions conception NOUN issue-305 147 4 of of ADP issue-305 147 5 capital capital NOUN issue-305 147 6 : : PUNCT issue-305 147 7 property property NOUN issue-305 147 8 ( ( PUNCT issue-305 147 9 physical physical ADJ issue-305 147 10 ) ) PUNCT issue-305 147 11 and and CCONJ issue-305 147 12 resource resource NOUN issue-305 147 13 ( ( PUNCT issue-305 147 14 financial financial ADJ issue-305 147 15 ) ) PUNCT issue-305 147 16 , , PUNCT issue-305 147 17 as as ADV issue-305 147 18 well well ADV issue-305 147 19 as as ADP issue-305 147 20 the the DET issue-305 147 21 conflict conflict NOUN issue-305 147 22 between between ADP issue-305 147 23 the the DET issue-305 147 24 two two NUM issue-305 147 25 main main ADJ issue-305 147 26 accounting accounting NOUN issue-305 147 27 models model NOUN issue-305 147 28 : : PUNCT issue-305 147 29 anglo anglo ADJ issue-305 147 30 - - PUNCT issue-305 147 31 american american ADJ issue-305 147 32 and and CCONJ issue-305 147 33 continental continental ADJ issue-305 147 34 - - PUNCT issue-305 147 35 european european ADJ issue-305 147 36 ( ( PUNCT issue-305 147 37 ozeran ozeran NOUN issue-305 147 38 , , PUNCT issue-305 147 39 2012 2012 NUM issue-305 147 40 ) ) PUNCT issue-305 147 41 are be AUX issue-305 147 42 based base VERB issue-305 147 43 on on ADP issue-305 147 44 the the DET issue-305 147 45 relationship relationship NOUN issue-305 147 46 “ " PUNCT issue-305 147 47 form form NOUN issue-305 147 48     SPACE issue-305 147 49 – – PUNCT issue-305 147 50 economic economic ADJ issue-305 147 51 substance substance NOUN issue-305 147 52 ” " PUNCT issue-305 147 53 . . PUNCT issue-305 148 1 in in ADP issue-305 148 2 ukraine ukraine NOUN issue-305 148 3 , , PUNCT issue-305 148 4 the the DET issue-305 148 5 papers paper NOUN issue-305 148 6 of of ADP issue-305 148 7 s.f s.f PROPN issue-305 148 8 . . PROPN issue-305 148 9 holov holov PROPN issue-305 148 10 ( ( PUNCT issue-305 148 11 holov holov PROPN issue-305 148 12 , , PUNCT issue-305 148 13 2007 2007 NUM issue-305 148 14 ) ) PUNCT issue-305 148 15 , , PUNCT issue-305 148 16 o.m o.m PROPN issue-305 148 17 . . PROPN issue-305 148 18 petruk petruk PROPN issue-305 148 19 ( ( PUNCT issue-305 148 20 petruk petruk ADJ issue-305 148 21 , , PUNCT issue-305 148 22 2005 2005 NUM issue-305 148 23 ; ; PUNCT issue-305 148 24 petruk petruk ADJ issue-305 148 25 , , PUNCT issue-305 148 26 2006 2006 NUM issue-305 148 27 ) ) PUNCT issue-305 148 28 , , PUNCT issue-305 148 29 are be AUX issue-305 148 30 devoted devote VERB issue-305 148 31 to to ADP issue-305 148 32 the the DET issue-305 148 33 study study NOUN issue-305 148 34 of of ADP issue-305 148 35 this this DET issue-305 148 36 problem problem NOUN issue-305 148 37 , , PUNCT issue-305 148 38 however however ADV issue-305 148 39 , , PUNCT issue-305 148 40 an an DET issue-305 148 41 answer answer NOUN issue-305 148 42 that that PRON issue-305 148 43 will will AUX issue-305 148 44 overcome overcome VERB issue-305 148 45 obstacles obstacle NOUN issue-305 148 46 to to ADP issue-305 148 47 the the DET issue-305 148 48 implementation implementation NOUN issue-305 148 49 of of ADP issue-305 148 50 the the DET issue-305 148 51 principle principle NOUN issue-305 148 52 of of ADP issue-305 148 53 the the DET issue-305 148 54 predominance predominance NOUN issue-305 148 55 of of ADP issue-305 148 56 substance substance NOUN issue-305 148 57 over over ADP issue-305 148 58 form form NOUN issue-305 148 59 should should AUX issue-305 148 60 be be AUX issue-305 148 61 found find VERB issue-305 148 62 in in ADP issue-305 148 63 the the DET issue-305 148 64 economic economic ADJ issue-305 148 65 plane plane NOUN issue-305 148 66 , , PUNCT issue-305 148 67 but but CCONJ issue-305 148 68 not not PART issue-305 148 69 only only ADV issue-305 148 70 in in ADP issue-305 148 71 the the DET issue-305 148 72 legal legal ADJ issue-305 148 73 . . PUNCT issue-305 149 1 although although SCONJ issue-305 149 2 in in ADP issue-305 149 3 this this DET issue-305 149 4 case case NOUN issue-305 149 5 , , PUNCT issue-305 149 6 they they PRON issue-305 149 7 are be AUX issue-305 149 8 essentially essentially ADV issue-305 149 9 intertwined intertwine VERB issue-305 149 10 . . PUNCT issue-305 150 1 4 4 X issue-305 150 2 . . X issue-305 150 3 influence influence NOUN issue-305 150 4 of of ADP issue-305 150 5 the the DET issue-305 150 6 theory theory NOUN issue-305 150 7 of of ADP issue-305 150 8 property property NOUN issue-305 150 9 rights right NOUN issue-305 150 10 and and CCONJ issue-305 150 11 agency agency NOUN issue-305 150 12 theory theory NOUN issue-305 150 13 on on ADP issue-305 150 14 the the DET issue-305 150 15 accounting accounting NOUN issue-305 150 16 methodology methodology NOUN issue-305 150 17 aggravation aggravation NOUN issue-305 150 18 of of ADP issue-305 150 19 this this DET issue-305 150 20 problem problem NOUN issue-305 150 21 in in ADP issue-305 150 22 the the DET issue-305 150 23 twentieth twentieth ADJ issue-305 150 24 century century NOUN issue-305 150 25 led lead VERB issue-305 150 26 to to ADP issue-305 150 27 a a DET issue-305 150 28 number number NOUN issue-305 150 29 of of ADP issue-305 150 30 theoretical theoretical ADJ issue-305 150 31 studies study NOUN issue-305 150 32 . . PUNCT issue-305 151 1 so so ADV issue-305 151 2 , , PUNCT issue-305 151 3 in in ADP issue-305 151 4 the the DET issue-305 151 5 second second ADJ issue-305 151 6 half half NOUN issue-305 151 7 of of ADP issue-305 151 8 the the DET issue-305 151 9 twentieth twentieth ADJ issue-305 151 10 century century NOUN issue-305 151 11 , , PUNCT issue-305 151 12 the the DET issue-305 151 13 theory theory NOUN issue-305 151 14 of of ADP issue-305 151 15 property property NOUN issue-305 151 16 rights right NOUN issue-305 151 17 that that PRON issue-305 151 18 arose arise VERB issue-305 151 19 in in ADP issue-305 151 20 the the DET issue-305 151 21 so so ADV issue-305 151 22 - - PUNCT issue-305 151 23 called call VERB issue-305 151 24 “ " PUNCT issue-305 151 25 economic economic ADJ issue-305 151 26 imperialism imperialism NOUN issue-305 151 27 ” " PUNCT issue-305 151 28 , , PUNCT issue-305 151 29 a a DET issue-305 151 30 phenomenon phenomenon NOUN issue-305 151 31 characteristic characteristic NOUN issue-305 151 32 of of ADP issue-305 151 33 the the DET issue-305 151 34 neoclassical neoclassical ADJ issue-305 151 35 analysis analysis NOUN issue-305 151 36 , , PUNCT issue-305 151 37 consisting consist VERB issue-305 151 38 in in ADP issue-305 151 39 the the DET issue-305 151 40 desire desire NOUN issue-305 151 41 of of ADP issue-305 151 42 the the DET issue-305 151 43 neoclassicists neoclassicist NOUN issue-305 151 44 to to PART issue-305 151 45 combine combine VERB issue-305 151 46 all all DET issue-305 151 47 kinds kind NOUN issue-305 151 48 of of ADP issue-305 151 49 sciences science NOUN issue-305 151 50 on on ADP issue-305 151 51 the the DET issue-305 151 52 basis basis NOUN issue-305 151 53 of of ADP issue-305 151 54 the the DET issue-305 151 55 neoclassical neoclassical ADJ issue-305 151 56 approach approach NOUN issue-305 151 57 with with ADP issue-305 151 58 the the DET issue-305 151 59 use use NOUN issue-305 151 60 of of ADP issue-305 151 61 microeconomic microeconomic ADJ issue-305 151 62 tools tool NOUN issue-305 151 63 . . PUNCT issue-305 152 1 the the DET issue-305 152 2 founders founder NOUN issue-305 152 3 of of ADP issue-305 152 4 the the DET issue-305 152 5 theory theory NOUN issue-305 152 6 of of ADP issue-305 152 7 property property NOUN issue-305 152 8 rights right NOUN issue-305 152 9 are be AUX issue-305 152 10 deemed deem VERB issue-305 152 11 to to PART issue-305 152 12 be be AUX issue-305 152 13 r. r. PROPN issue-305 152 14 coase coase PROPN issue-305 152 15 and and CCONJ issue-305 152 16 a. a. NOUN issue-305 152 17 alchian alchian PROPN issue-305 152 18 . . PUNCT issue-305 153 1 i. i. PROPN issue-305 153 2 barzel barzel PROPN issue-305 153 3 , , PUNCT issue-305 153 4 h. h. PROPN issue-305 153 5 demsetz demsetz PROPN issue-305 153 6 , , PUNCT issue-305 153 7 d. d. PROPN issue-305 153 8 north north PROPN issue-305 153 9 and and CCONJ issue-305 153 10 others other NOUN issue-305 153 11 were be AUX issue-305 153 12 engaged engage VERB issue-305 153 13 in in ADP issue-305 153 14 the the DET issue-305 153 15 subsequent subsequent ADJ issue-305 153 16 development development NOUN issue-305 153 17 of of ADP issue-305 153 18 this this DET issue-305 153 19 theory theory NOUN issue-305 153 20 . . PUNCT issue-305 154 1 the the DET issue-305 154 2 theory theory NOUN issue-305 154 3 of of ADP issue-305 154 4 property property NOUN issue-305 154 5 rights right NOUN issue-305 154 6 , , PUNCT issue-305 154 7 which which PRON issue-305 154 8 originates originate VERB issue-305 154 9 in in ADP issue-305 154 10 the the DET issue-305 154 11 anglo anglo ADJ issue-305 154 12 - - PUNCT issue-305 154 13 saxon saxon NOUN issue-305 154 14 theory theory NOUN issue-305 154 15 of of ADP issue-305 154 16 law law NOUN issue-305 154 17 , , PUNCT issue-305 154 18 in in ADP issue-305 154 19 contrast contrast NOUN issue-305 154 20 to to ADP issue-305 154 21 the the DET issue-305 154 22 continental continental ADJ issue-305 154 23 legal legal ADJ issue-305 154 24 system system NOUN issue-305 154 25 , , PUNCT issue-305 154 26 allows allow VERB issue-305 154 27 for for ADP issue-305 154 28 fragmentation fragmentation NOUN issue-305 154 29 of of ADP issue-305 154 30 property property NOUN issue-305 154 31 rights right NOUN issue-305 154 32 and and CCONJ issue-305 154 33 recognizes recognize VERB issue-305 154 34 as as ADP issue-305 154 35 property property NOUN issue-305 154 36 objects object NOUN issue-305 154 37 not not PART issue-305 154 38 only only ADV issue-305 154 39 material material NOUN issue-305 154 40 but but CCONJ issue-305 154 41 also also ADV issue-305 154 42 intangible intangible ADJ issue-305 154 43 property property NOUN issue-305 154 44 . . PUNCT issue-305 155 1 at at ADP issue-305 155 2 the the DET issue-305 155 3 heart heart NOUN issue-305 155 4 of of ADP issue-305 155 5 the the DET issue-305 155 6 theory theory NOUN issue-305 155 7 is be AUX issue-305 155 8 the the DET issue-305 155 9 understanding understanding NOUN issue-305 155 10 of of ADP issue-305 155 11 property property NOUN issue-305 155 12 rights right NOUN issue-305 155 13 as as ADP issue-305 155 14 a a DET issue-305 155 15 set set NOUN issue-305 155 16 of of ADP issue-305 155 17 individual individual ADJ issue-305 155 18 powers power NOUN issue-305 155 19 , , PUNCT issue-305 155 20 known know VERB issue-305 155 21 as as ADP issue-305 155 22 the the DET issue-305 155 23 “ " PUNCT issue-305 155 24 bundle bundle NOUN issue-305 155 25 ” " PUNCT issue-305 155 26 of of ADP issue-305 155 27 property property NOUN issue-305 155 28 rights right NOUN issue-305 155 29 , , PUNCT issue-305 155 30 the the DET issue-305 155 31 author author NOUN issue-305 155 32 of of ADP issue-305 155 33 which which PRON issue-305 155 34 is be AUX issue-305 155 35 a. a. NOUN issue-305 155 36 alchian alchian NOUN issue-305 155 37 . . PUNCT issue-305 156 1 the the DET issue-305 156 2 set set NOUN issue-305 156 3 of of ADP issue-305 156 4 the the DET issue-305 156 5 elements element NOUN issue-305 156 6 of of ADP issue-305 156 7 property property NOUN issue-305 156 8 rights right NOUN issue-305 156 9 that that PRON issue-305 156 10 the the DET issue-305 156 11 entity entity NOUN issue-305 156 12 owns own VERB issue-305 156 13 , , PUNCT issue-305 156 14 determines determine VERB issue-305 156 15 the the DET issue-305 156 16 value value NOUN issue-305 156 17 of of ADP issue-305 156 18 assets asset NOUN issue-305 156 19 . . PUNCT issue-305 157 1 the the DET issue-305 157 2 process process NOUN issue-305 157 3 of of ADP issue-305 157 4 determining determine VERB issue-305 157 5 the the DET issue-305 157 6 elements element NOUN issue-305 157 7 of of ADP issue-305 157 8 property property NOUN issue-305 157 9 rights right NOUN issue-305 157 10 is be AUX issue-305 157 11 called call VERB issue-305 157 12 the the DET issue-305 157 13 specification specification NOUN issue-305 157 14 of of ADP issue-305 157 15 property property NOUN issue-305 157 16 rights right NOUN issue-305 157 17 . . PUNCT issue-305 158 1 r. r. PROPN issue-305 158 2 coase coase PROPN issue-305 158 3 explained explain VERB issue-305 158 4 this this DET issue-305 158 5 phenomenon phenomenon NOUN issue-305 158 6 so so SCONJ issue-305 158 7 , , PUNCT issue-305 158 8 “ " PUNCT issue-305 158 9 if if SCONJ issue-305 158 10 the the DET issue-305 158 11 rights right NOUN issue-305 158 12 to to PART issue-305 158 13 take take VERB issue-305 158 14 certain certain ADJ issue-305 158 15 actions action NOUN issue-305 158 16 can can AUX issue-305 158 17 be be AUX issue-305 158 18 acquired acquire VERB issue-305 158 19 or or CCONJ issue-305 158 20 sold sell VERB issue-305 158 21 , , PUNCT issue-305 158 22 they they PRON issue-305 158 23 eventually eventually ADV issue-305 158 24 become become VERB issue-305 158 25 those those PRON issue-305 158 26 who who PRON issue-305 158 27 appreciate appreciate VERB issue-305 158 28 the the DET issue-305 158 29 opportunities opportunity NOUN issue-305 158 30 provided provide VERB issue-305 158 31 by by ADP issue-305 158 32 them they PRON issue-305 158 33 . . PUNCT issue-305 159 1 in in ADP issue-305 159 2 this this DET issue-305 159 3 process process NOUN issue-305 159 4 , , PUNCT issue-305 159 5 rights right NOUN issue-305 159 6 will will AUX issue-305 159 7 be be AUX issue-305 159 8 acquired acquire VERB issue-305 159 9 , , PUNCT issue-305 159 10 divided divide VERB issue-305 159 11 , , PUNCT issue-305 159 12 and and CCONJ issue-305 159 13 combined combine VERB issue-305 159 14 so so SCONJ issue-305 159 15 that that SCONJ issue-305 159 16 the the DET issue-305 159 17 activities activity NOUN issue-305 159 18 provided provide VERB issue-305 159 19 by by ADP issue-305 159 20 them they PRON issue-305 159 21 bring bring VERB issue-305 159 22 the the DET issue-305 159 23 income income NOUN issue-305 159 24 that that PRON issue-305 159 25 has have VERB issue-305 159 26 the the DET issue-305 159 27 highest high ADJ issue-305 159 28 market market NOUN issue-305 159 29 value value NOUN issue-305 159 30 ” " PUNCT issue-305 159 31 ( ( PUNCT issue-305 159 32 coase coase PROPN issue-305 159 33 , , PUNCT issue-305 159 34 1993 1993 NUM issue-305 159 35 ) ) PUNCT issue-305 159 36 . . PUNCT issue-305 160 1 thus thus ADV issue-305 160 2 , , PUNCT issue-305 160 3 the the DET issue-305 160 4 main main ADJ issue-305 160 5 task task NOUN issue-305 160 6 of of ADP issue-305 160 7 the the DET issue-305 160 8 theory theory NOUN issue-305 160 9 of of ADP issue-305 160 10 property property NOUN issue-305 160 11 rights right NOUN issue-305 160 12 , , PUNCT issue-305 160 13 as as SCONJ issue-305 160 14 western western ADJ issue-305 160 15 economists economist NOUN issue-305 160 16 formulate formulate VERB issue-305 160 17 it it PRON issue-305 160 18 , , PUNCT issue-305 160 19 consists consist VERB issue-305 160 20 in in ADP issue-305 160 21 analysing analyse VERB issue-305 160 22 the the DET issue-305 160 23 interaction interaction NOUN issue-305 160 24 between between ADP issue-305 160 25 economic economic ADJ issue-305 160 26 and and CCONJ issue-305 160 27 legal legal ADJ issue-305 160 28 systems system NOUN issue-305 160 29 . . PUNCT issue-305 161 1 e.s e.s PROPN issue-305 161 2 . . PROPN issue-305 161 3 hendriksen hendriksen PROPN issue-305 161 4 and and CCONJ issue-305 161 5 m.f m.f PROPN issue-305 161 6 . . PUNCT issue-305 162 1 van van PROPN issue-305 162 2 breda breda PROPN issue-305 162 3 considered consider VERB issue-305 162 4 features feature NOUN issue-305 162 5 of of ADP issue-305 162 6 the the DET issue-305 162 7 influence influence NOUN issue-305 162 8 of of ADP issue-305 162 9 legal legal ADJ issue-305 162 10 proprietary proprietary ADJ issue-305 162 11 aspects aspect NOUN issue-305 162 12 on on ADP issue-305 162 13 accounting account VERB issue-305 162 14 within within ADP issue-305 162 15 the the DET issue-305 162 16 legal legal ADJ issue-305 162 17 or or CCONJ issue-305 162 18 judicial judicial ADJ issue-305 162 19 theory theory NOUN issue-305 162 20 . . PUNCT issue-305 163 1 “ " PUNCT issue-305 163 2 it it PRON issue-305 163 3 connects connect VERB issue-305 163 4 accounting accounting NOUN issue-305 163 5 science science NOUN issue-305 163 6 with with ADP issue-305 163 7 civil civil ADJ issue-305 163 8 law law NOUN issue-305 163 9 , , PUNCT issue-305 163 10 explaining explain VERB issue-305 163 11 the the DET issue-305 163 12 subject subject NOUN issue-305 163 13 of of ADP issue-305 163 14 accounting accounting NOUN issue-305 163 15 as as ADP issue-305 163 16 the the DET issue-305 163 17 control control NOUN issue-305 163 18 of of ADP issue-305 163 19 rights right NOUN issue-305 163 20 and and CCONJ issue-305 163 21 obligations obligation NOUN issue-305 163 22 of of ADP issue-305 163 23 individuals individual NOUN issue-305 163 24 involved involve VERB issue-305 163 25 in in ADP issue-305 163 26 the the DET issue-305 163 27 economic economic ADJ issue-305 163 28 process process NOUN issue-305 163 29 . . PUNCT issue-305 164 1 hence hence ADV issue-305 164 2 the the DET issue-305 164 3 income income NOUN issue-305 164 4 is be AUX issue-305 164 5 not not PART issue-305 164 6 the the DET issue-305 164 7 funds fund NOUN issue-305 164 8 received receive VERB issue-305 164 9 , , PUNCT issue-305 164 10 but but CCONJ issue-305 164 11 the the DET issue-305 164 12 right right NOUN issue-305 164 13 to to PART issue-305 164 14 receive receive VERB issue-305 164 15 them they PRON issue-305 164 16 ” " PUNCT issue-305 164 17 ( ( PUNCT issue-305 164 18 hendriksen hendriksen PROPN issue-305 164 19 , , PUNCT issue-305 164 20 2000 2000 NUM issue-305 164 21 ) ) PUNCT issue-305 164 22 . . PUNCT issue-305 165 1 this this DET issue-305 165 2 right right NOUN issue-305 165 3 is be AUX issue-305 165 4 built build VERB issue-305 165 5 on on ADP issue-305 165 6 a a DET issue-305 165 7 methodological methodological ADJ issue-305 165 8 basis basis NOUN issue-305 165 9 , , PUNCT issue-305 165 10 which which PRON issue-305 165 11 is be AUX issue-305 165 12 formed form VERB issue-305 165 13 by by ADP issue-305 165 14 the the DET issue-305 165 15 theory theory NOUN issue-305 165 16 of of ADP issue-305 165 17 rent rent NOUN issue-305 165 18 . . PUNCT issue-305 166 1 “ " PUNCT issue-305 166 2 the the DET issue-305 166 3 science science NOUN issue-305 166 4 of of ADP issue-305 166 5 rent rent NOUN issue-305 166 6 is be AUX issue-305 166 7 a a DET issue-305 166 8 science science NOUN issue-305 166 9 of of ADP issue-305 166 10 economic economic ADJ issue-305 166 11 causation causation NOUN issue-305 166 12 , , PUNCT issue-305 166 13 which which PRON issue-305 166 14 allows allow VERB issue-305 166 15 us we PRON issue-305 166 16 to to PART issue-305 166 17 trace trace VERB issue-305 166 18 baltic baltic ADJ issue-305 166 19 journal journal NOUN issue-305 166 20 of of ADP issue-305 166 21 economic economic ADJ issue-305 166 22 studies study NOUN issue-305 166 23 349 349 NUM issue-305 166 24 vol vol NOUN issue-305 166 25 . . PUNCT issue-305 167 1 3 3 NUM issue-305 167 2 , , PUNCT issue-305 167 3 no no INTJ issue-305 167 4 . . NOUN issue-305 167 5 5 5 NUM issue-305 167 6 , , PUNCT issue-305 167 7 2017 2017 NUM issue-305 167 8 products product NOUN issue-305 167 9 to to ADP issue-305 167 10 their their PRON issue-305 167 11 sources source NOUN issue-305 167 12 ” " PUNCT issue-305 167 13 , , PUNCT issue-305 167 14     SPACE issue-305 167 15 – – PUNCT issue-305 167 16 argued argue VERB issue-305 168 1 j.b j.b PROPN issue-305 168 2 . . PROPN issue-305 168 3 clark clark PROPN issue-305 168 4 in in ADP issue-305 168 5 his his PRON issue-305 168 6 famous famous ADJ issue-305 168 7 work work NOUN issue-305 168 8 ( ( PUNCT issue-305 168 9 malyshev malyshev NOUN issue-305 168 10 , , PUNCT issue-305 168 11 2012 2012 NUM issue-305 168 12 ) ) PUNCT issue-305 168 13 . . PUNCT issue-305 169 1 thus thus ADV issue-305 169 2 , , PUNCT issue-305 169 3 development development NOUN issue-305 169 4 of of ADP issue-305 169 5 property property NOUN issue-305 169 6 relations relation NOUN issue-305 169 7 contributed contribute VERB issue-305 169 8 to to ADP issue-305 169 9 expanding expand VERB issue-305 169 10 the the DET issue-305 169 11 range range NOUN issue-305 169 12 of of ADP issue-305 169 13 users user NOUN issue-305 169 14 of of ADP issue-305 169 15 accounting account VERB issue-305 169 16 information information NOUN issue-305 169 17     SPACE issue-305 169 18 – – PUNCT issue-305 169 19 individuals individual NOUN issue-305 169 20 who who PRON issue-305 169 21 got get VERB issue-305 169 22 a a DET issue-305 169 23 possibility possibility NOUN issue-305 169 24 to to PART issue-305 169 25 formulate formulate VERB issue-305 169 26 goals goal NOUN issue-305 169 27 and and CCONJ issue-305 169 28 objectives objective NOUN issue-305 169 29 of of ADP issue-305 169 30 accounting accounting NOUN issue-305 169 31 . . PUNCT issue-305 170 1 first first ADV issue-305 170 2 of of ADP issue-305 170 3 all all PRON issue-305 170 4 , , PUNCT issue-305 170 5 it it PRON issue-305 170 6 applies apply VERB issue-305 170 7 to to ADP issue-305 170 8 investors investor NOUN issue-305 170 9 who who PRON issue-305 170 10 acted act VERB issue-305 170 11 directly directly ADV issue-305 170 12 or or CCONJ issue-305 170 13 through through ADP issue-305 170 14 intermediaries intermediary NOUN issue-305 170 15 in in ADP issue-305 170 16 the the DET issue-305 170 17 stock stock NOUN issue-305 170 18 markets market NOUN issue-305 170 19 . . PUNCT issue-305 171 1 this this PRON issue-305 171 2 led lead VERB issue-305 171 3 to to ADP issue-305 171 4 the the DET issue-305 171 5 emergence emergence NOUN issue-305 171 6 of of ADP issue-305 171 7 various various ADJ issue-305 171 8 methodological methodological ADJ issue-305 171 9 conflicts conflict NOUN issue-305 171 10 , , PUNCT issue-305 171 11 primarily primarily ADV issue-305 171 12 associated associate VERB issue-305 171 13 with with ADP issue-305 171 14 the the DET issue-305 171 15 recognition recognition NOUN issue-305 171 16 of of ADP issue-305 171 17 income income NOUN issue-305 171 18 , , PUNCT issue-305 171 19 assets asset NOUN issue-305 171 20 , , PUNCT issue-305 171 21 and and CCONJ issue-305 171 22 liabilities liability NOUN issue-305 171 23 . . PUNCT issue-305 172 1 at at ADP issue-305 172 2 the the DET issue-305 172 3 heart heart NOUN issue-305 172 4 of of ADP issue-305 172 5 this this DET issue-305 172 6 conflict conflict NOUN issue-305 172 7 lies lie VERB issue-305 172 8 the the DET issue-305 172 9 practical practical ADJ issue-305 172 10 problem problem NOUN issue-305 172 11 of of ADP issue-305 172 12 separating separate VERB issue-305 172 13 the the DET issue-305 172 14 owner owner NOUN issue-305 172 15 and and CCONJ issue-305 172 16 manager manager NOUN issue-305 172 17 . . PUNCT issue-305 173 1 it it PRON issue-305 173 2 is be AUX issue-305 173 3 the the DET issue-305 173 4 object object NOUN issue-305 173 5 of of ADP issue-305 173 6 studying study VERB issue-305 173 7 by by ADP issue-305 173 8 the the DET issue-305 173 9 representatives representative NOUN issue-305 173 10 of of ADP issue-305 173 11 agency agency NOUN issue-305 173 12 theory theory NOUN issue-305 173 13 . . PUNCT issue-305 174 1 the the DET issue-305 174 2 “ " PUNCT issue-305 174 3 positive positive ADJ issue-305 174 4 ” " PUNCT issue-305 174 5 theory theory NOUN issue-305 174 6 of of ADP issue-305 174 7 relations relation NOUN issue-305 174 8 between between ADP issue-305 174 9 agents agent NOUN issue-305 174 10 addresses address VERB issue-305 174 11 the the DET issue-305 174 12 problem problem NOUN issue-305 174 13 of of ADP issue-305 174 14 “ " PUNCT issue-305 174 15 separation separation NOUN issue-305 174 16 of of ADP issue-305 174 17 ownership ownership NOUN issue-305 174 18 and and CCONJ issue-305 174 19 control control NOUN issue-305 174 20 ” " PUNCT issue-305 174 21 , , PUNCT issue-305 174 22 which which PRON issue-305 174 23 was be AUX issue-305 174 24 formulated formulate VERB issue-305 174 25 by by ADP issue-305 174 26 a. a. NOUN issue-305 174 27 berle berle PROPN issue-305 174 28 and and CCONJ issue-305 174 29 g. g. PROPN issue-305 174 30 means mean VERB issue-305 174 31 in in ADP issue-305 174 32 the the DET issue-305 174 33 1930s 1930 NOUN issue-305 174 34 . . PUNCT issue-305 175 1 among among ADP issue-305 175 2 the the DET issue-305 175 3 leading lead VERB issue-305 175 4 representatives representative NOUN issue-305 175 5 of of ADP issue-305 175 6 this this DET issue-305 175 7 concept concept NOUN issue-305 175 8 are be AUX issue-305 175 9 w. w. PROPN issue-305 175 10 meckling meckling PROPN issue-305 175 11 , , PUNCT issue-305 175 12 m. m. PROPN issue-305 175 13 jensen jensen PROPN issue-305 175 14 , , PUNCT issue-305 175 15 y. y. PROPN issue-305 175 16 fama fama PROPN issue-305 175 17 . . PUNCT issue-305 176 1 the the DET issue-305 176 2 centre centre NOUN issue-305 176 3 of of ADP issue-305 176 4 its its PRON issue-305 176 5 attention attention NOUN issue-305 176 6 is be AUX issue-305 176 7 the the DET issue-305 176 8 question question NOUN issue-305 176 9 : : PUNCT issue-305 176 10 what what DET issue-305 176 11 steps step NOUN issue-305 176 12 are be AUX issue-305 176 13 needed need VERB issue-305 176 14 to to PART issue-305 176 15 make make VERB issue-305 176 16 the the DET issue-305 176 17 behaviour behaviour NOUN issue-305 176 18 of of ADP issue-305 176 19 agents agent NOUN issue-305 176 20 ( ( PUNCT issue-305 176 21 hired hire VERB issue-305 176 22 managers manager NOUN issue-305 176 23 ) ) PUNCT issue-305 176 24 least least ADJ issue-305 176 25 deviate deviate VERB issue-305 176 26 from from ADP issue-305 176 27 the the DET issue-305 176 28 interests interest NOUN issue-305 176 29 of of ADP issue-305 176 30 the the DET issue-305 176 31 principals principal NOUN issue-305 176 32 ( ( PUNCT issue-305 176 33 owners owner NOUN issue-305 176 34 ) ) PUNCT issue-305 176 35 ? ? PUNCT issue-305 176 36 ” " PUNCT issue-305 177 1 ( ( PUNCT issue-305 177 2 chukhno chukhno NOUN issue-305 177 3 , , PUNCT issue-305 177 4 2007 2007 NUM issue-305 177 5 ) ) PUNCT issue-305 177 6 . . PUNCT issue-305 178 1 solving solve VERB issue-305 178 2 the the DET issue-305 178 3 problems problem NOUN issue-305 178 4 associated associate VERB issue-305 178 5 with with ADP issue-305 178 6 qualitative qualitative ADJ issue-305 178 7 characteristics characteristic NOUN issue-305 178 8 of of ADP issue-305 178 9 accounting accounting NOUN issue-305 178 10 information information NOUN issue-305 178 11 depends depend VERB issue-305 178 12 on on ADP issue-305 178 13 the the DET issue-305 178 14 implementation implementation NOUN issue-305 178 15 of of ADP issue-305 178 16 accounting accounting NOUN issue-305 178 17 principles principle NOUN issue-305 178 18 , , PUNCT issue-305 178 19 in in ADP issue-305 178 20 particular particular ADJ issue-305 178 21 , , PUNCT issue-305 178 22 the the DET issue-305 178 23 principle principle NOUN issue-305 178 24 of of ADP issue-305 178 25 the the DET issue-305 178 26 predominance predominance NOUN issue-305 178 27 of of ADP issue-305 178 28 substance substance NOUN issue-305 178 29 over over ADP issue-305 178 30 form form NOUN issue-305 178 31 . . PUNCT issue-305 179 1 the the DET issue-305 179 2 possibility possibility NOUN issue-305 179 3 of of ADP issue-305 179 4 its its PRON issue-305 179 5 practical practical ADJ issue-305 179 6 application application NOUN issue-305 179 7 , , PUNCT issue-305 179 8 in in ADP issue-305 179 9 our our PRON issue-305 179 10 opinion opinion NOUN issue-305 179 11 , , PUNCT issue-305 179 12 depends depend VERB issue-305 179 13 on on ADP issue-305 179 14 the the DET issue-305 179 15 implementation implementation NOUN issue-305 179 16 of of ADP issue-305 179 17 the the DET issue-305 179 18 main main ADJ issue-305 179 19 provisions provision NOUN issue-305 179 20 and and CCONJ issue-305 179 21 ideas idea NOUN issue-305 179 22 of of ADP issue-305 179 23 institutional institutional ADJ issue-305 179 24 theory theory NOUN issue-305 179 25 , , PUNCT issue-305 179 26 agency agency NOUN issue-305 179 27 theory theory NOUN issue-305 179 28 and and CCONJ issue-305 179 29 rent rent NOUN issue-305 179 30 theory theory NOUN issue-305 179 31 at at ADP issue-305 179 32 the the DET issue-305 179 33 level level NOUN issue-305 179 34 of of ADP issue-305 179 35 accounting accounting NOUN issue-305 179 36 methodology methodology NOUN issue-305 179 37 . . PUNCT issue-305 180 1 the the DET issue-305 180 2 practical practical ADJ issue-305 180 3 problems problem NOUN issue-305 180 4 of of ADP issue-305 180 5 property property NOUN issue-305 180 6 relations relation NOUN issue-305 180 7 , , PUNCT issue-305 180 8 as as ADV issue-305 180 9 well well ADV issue-305 180 10 as as ADP issue-305 180 11 theoretical theoretical ADJ issue-305 180 12 works work NOUN issue-305 180 13 aimed aim VERB issue-305 180 14 at at ADP issue-305 180 15 their their PRON issue-305 180 16 solution solution NOUN issue-305 180 17 based base VERB issue-305 180 18 on on ADP issue-305 180 19 the the DET issue-305 180 20 methodological methodological ADJ issue-305 180 21 basis basis NOUN issue-305 180 22 of of ADP issue-305 180 23 agency agency NOUN issue-305 180 24 theory theory NOUN issue-305 180 25 and and CCONJ issue-305 180 26 rent rent NOUN issue-305 180 27 theory theory NOUN issue-305 180 28 , , PUNCT issue-305 180 29 should should AUX issue-305 180 30 be be AUX issue-305 180 31 considered consider VERB issue-305 180 32 as as ADP issue-305 180 33 the the DET issue-305 180 34 foundation foundation NOUN issue-305 180 35 for for ADP issue-305 180 36 formation formation NOUN issue-305 180 37 and and CCONJ issue-305 180 38 spread spread VERB issue-305 180 39 of of ADP issue-305 180 40 the the DET issue-305 180 41 principle principle NOUN issue-305 180 42 of of ADP issue-305 180 43 the the DET issue-305 180 44 predominance predominance NOUN issue-305 180 45 of of ADP issue-305 180 46 substance substance NOUN issue-305 180 47 over over ADP issue-305 180 48 form form NOUN issue-305 180 49 . . PUNCT issue-305 181 1 one one NUM issue-305 181 2 of of ADP issue-305 181 3 the the DET issue-305 181 4 main main ADJ issue-305 181 5 consequences consequence NOUN issue-305 181 6 of of ADP issue-305 181 7 the the DET issue-305 181 8 extension extension NOUN issue-305 181 9 of of ADP issue-305 181 10 the the DET issue-305 181 11 principle principle NOUN issue-305 181 12 of of ADP issue-305 181 13 substance substance NOUN issue-305 181 14 over over ADP issue-305 181 15 form form NOUN issue-305 181 16 , , PUNCT issue-305 181 17 in in ADP issue-305 181 18 particular particular ADJ issue-305 181 19 , , PUNCT issue-305 181 20 due due ADJ issue-305 181 21 to to ADP issue-305 181 22 ifrs ifrs PROPN issue-305 181 23 , , PUNCT issue-305 181 24 was be AUX issue-305 181 25 the the DET issue-305 181 26 change change NOUN issue-305 181 27 in in ADP issue-305 181 28 approaches approach NOUN issue-305 181 29 to to ADP issue-305 181 30 asset asset NOUN issue-305 181 31 recognition recognition NOUN issue-305 181 32 . . PUNCT issue-305 182 1 the the DET issue-305 182 2 attribute attribute NOUN issue-305 182 3 of of ADP issue-305 182 4 the the DET issue-305 182 5 control control NOUN issue-305 182 6 , , PUNCT issue-305 182 7 which which PRON issue-305 182 8 is be AUX issue-305 182 9 used use VERB issue-305 182 10 as as ADP issue-305 182 11 a a DET issue-305 182 12 criterion criterion NOUN issue-305 182 13 for for ADP issue-305 182 14 recognition recognition NOUN issue-305 182 15 of of ADP issue-305 182 16 assets asset NOUN issue-305 182 17 in in ADP issue-305 182 18 accounting accounting NOUN issue-305 182 19 , , PUNCT issue-305 182 20 changes change NOUN issue-305 182 21 , , PUNCT issue-305 182 22 in in ADP issue-305 182 23 essence essence NOUN issue-305 182 24 , , PUNCT issue-305 182 25 the the DET issue-305 182 26 economic economic ADJ issue-305 182 27 status status NOUN issue-305 182 28 of of ADP issue-305 182 29 an an DET issue-305 182 30 enterprise enterprise NOUN issue-305 182 31 , , PUNCT issue-305 182 32 making make VERB issue-305 182 33 it it PRON issue-305 182 34 the the DET issue-305 182 35 owner owner NOUN issue-305 182 36 or or CCONJ issue-305 182 37 user user NOUN issue-305 182 38 of of ADP issue-305 182 39 resources resource NOUN issue-305 182 40 , , PUNCT issue-305 182 41 in in ADP issue-305 182 42 terms term NOUN issue-305 182 43 of of ADP issue-305 182 44 the the DET issue-305 182 45 presence presence NOUN issue-305 182 46 of of ADP issue-305 182 47 certain certain ADJ issue-305 182 48 elements element NOUN issue-305 182 49 of of ADP issue-305 182 50 property property NOUN issue-305 182 51 rights right NOUN issue-305 182 52 . . PUNCT issue-305 183 1 accordingly accordingly ADV issue-305 183 2 , , PUNCT issue-305 183 3 individual individual ADJ issue-305 183 4 business business NOUN issue-305 183 5 processes process NOUN issue-305 183 6 associated associate VERB issue-305 183 7 with with ADP issue-305 183 8 their their PRON issue-305 183 9 involvement involvement NOUN issue-305 183 10 and and CCONJ issue-305 183 11 use use NOUN issue-305 183 12 should should AUX issue-305 183 13 be be AUX issue-305 183 14 considered consider VERB issue-305 183 15 as as ADP issue-305 183 16 rental rental ADJ issue-305 183 17 relations relation NOUN issue-305 183 18 , , PUNCT issue-305 183 19 and and CCONJ issue-305 183 20 recognition recognition NOUN issue-305 183 21 of of ADP issue-305 183 22 income income NOUN issue-305 183 23 from from ADP issue-305 183 24 them they PRON issue-305 183 25 should should AUX issue-305 183 26 be be AUX issue-305 183 27 considered consider VERB issue-305 183 28 as as ADP issue-305 183 29 a a DET issue-305 183 30 rent rent NOUN issue-305 183 31 . . PUNCT issue-305 184 1 taking take VERB issue-305 184 2 into into ADP issue-305 184 3 account account NOUN issue-305 184 4 the the DET issue-305 184 5 fact fact NOUN issue-305 184 6 that that SCONJ issue-305 184 7 rent rent NOUN issue-305 184 8 belongs belong VERB issue-305 184 9 to to ADP issue-305 184 10 the the DET issue-305 184 11 factors factor NOUN issue-305 184 12 of of ADP issue-305 184 13 production production NOUN issue-305 184 14 , , PUNCT issue-305 184 15 theoretical theoretical ADJ issue-305 184 16 studies study NOUN issue-305 184 17 in in ADP issue-305 184 18 this this DET issue-305 184 19 field field NOUN issue-305 184 20 should should AUX issue-305 184 21 be be AUX issue-305 184 22 considered consider VERB issue-305 184 23 as as ADP issue-305 184 24 a a DET issue-305 184 25 basis basis NOUN issue-305 184 26 for for ADP issue-305 184 27 research research NOUN issue-305 184 28 on on ADP issue-305 184 29 the the DET issue-305 184 30 courses course NOUN issue-305 184 31 of of ADP issue-305 184 32 accounting accounting NOUN issue-305 184 33 development development NOUN issue-305 184 34 , , PUNCT issue-305 184 35 in in ADP issue-305 184 36 particular particular ADJ issue-305 184 37 , , PUNCT issue-305 184 38 regarding regard VERB issue-305 184 39 the the DET issue-305 184 40 principles principle NOUN issue-305 184 41 and and CCONJ issue-305 184 42 criteria criterion NOUN issue-305 184 43 for for ADP issue-305 184 44 recognition recognition NOUN issue-305 184 45 of of ADP issue-305 184 46 income income NOUN issue-305 184 47 and and CCONJ issue-305 184 48 assets asset NOUN issue-305 184 49 . . PUNCT issue-305 185 1 advantages advantage NOUN issue-305 185 2 of of ADP issue-305 185 3 the the DET issue-305 185 4 representatives representative NOUN issue-305 185 5 of of ADP issue-305 185 6 agency agency NOUN issue-305 185 7 theory theory NOUN issue-305 185 8 should should AUX issue-305 185 9 be be AUX issue-305 185 10 used use VERB issue-305 185 11 to to PART issue-305 185 12 identify identify VERB issue-305 185 13 and and CCONJ issue-305 185 14 overcome overcome VERB issue-305 185 15 obstacles obstacle NOUN issue-305 185 16 in in ADP issue-305 185 17 applying apply VERB issue-305 185 18 the the DET issue-305 185 19 principle principle NOUN issue-305 185 20 of of ADP issue-305 185 21 the the DET issue-305 185 22 predominance predominance NOUN issue-305 185 23 of of ADP issue-305 185 24 substance substance NOUN issue-305 185 25 over over ADP issue-305 185 26 form form NOUN issue-305 185 27 in in ADP issue-305 185 28 the the DET issue-305 185 29 management management NOUN issue-305 185 30 practice practice NOUN issue-305 185 31 . . PUNCT issue-305 186 1 in in ADP issue-305 186 2 particular particular ADJ issue-305 186 3 , , PUNCT issue-305 186 4 this this PRON issue-305 186 5 applies apply VERB issue-305 186 6 to to ADP issue-305 186 7 the the DET issue-305 186 8 implementation implementation NOUN issue-305 186 9 of of ADP issue-305 186 10 the the DET issue-305 186 11 requirement requirement NOUN issue-305 186 12 for for ADP issue-305 186 13 control control NOUN issue-305 186 14 of of ADP issue-305 186 15 the the DET issue-305 186 16 object object NOUN issue-305 186 17 as as ADP issue-305 186 18 a a DET issue-305 186 19 condition condition NOUN issue-305 186 20 for for ADP issue-305 186 21 the the DET issue-305 186 22 recognition recognition NOUN issue-305 186 23 of of ADP issue-305 186 24 assets asset NOUN issue-305 186 25 in in ADP issue-305 186 26 accounting account VERB issue-305 186 27 . . PUNCT issue-305 187 1 we we PRON issue-305 187 2 agree agree VERB issue-305 187 3 with with ADP issue-305 187 4 the the DET issue-305 187 5 conclusion conclusion NOUN issue-305 187 6 of of ADP issue-305 187 7 i.a i.a PROPN issue-305 187 8 . . PROPN issue-305 187 9 yukhymenkonazaruk yukhymenkonazaruk PROPN issue-305 187 10 ( ( PUNCT issue-305 187 11 yukhymenko yukhymenko NOUN issue-305 187 12 - - PUNCT issue-305 187 13 nazaruk nazaruk NOUN issue-305 187 14 , , PUNCT issue-305 187 15 2014 2014 NUM issue-305 187 16 ) ) PUNCT issue-305 187 17 on on ADP issue-305 187 18 the the DET issue-305 187 19 need need NOUN issue-305 187 20 to to PART issue-305 187 21 use use VERB issue-305 187 22 the the DET issue-305 187 23 provisions provision NOUN issue-305 187 24 of of ADP issue-305 187 25 the the DET issue-305 187 26 agency agency NOUN issue-305 187 27 theory theory NOUN issue-305 187 28 to to PART issue-305 187 29 improve improve VERB issue-305 187 30 the the DET issue-305 187 31 theoretical theoretical ADJ issue-305 187 32 and and CCONJ issue-305 187 33 methodological methodological ADJ issue-305 187 34 foundations foundation NOUN issue-305 187 35 of of ADP issue-305 187 36 accounting accounting NOUN issue-305 187 37 . . PUNCT issue-305 188 1 however however ADV issue-305 188 2 , , PUNCT issue-305 188 3 its its PRON issue-305 188 4 scope scope NOUN issue-305 188 5 should should AUX issue-305 188 6 not not PART issue-305 188 7 only only ADV issue-305 188 8 bring bring VERB issue-305 188 9 up up ADP issue-305 188 10 the the DET issue-305 188 11 problem problem NOUN issue-305 188 12 of of ADP issue-305 188 13 asymmetry asymmetry NOUN issue-305 188 14 of of ADP issue-305 188 15 information information NOUN issue-305 188 16 and and CCONJ issue-305 188 17 associated associate VERB issue-305 188 18 transaction transaction NOUN issue-305 188 19 costs cost NOUN issue-305 188 20 but but CCONJ issue-305 188 21 also also ADV issue-305 188 22 cover cover VERB issue-305 188 23 the the DET issue-305 188 24 implementation implementation NOUN issue-305 188 25 of of ADP issue-305 188 26 the the DET issue-305 188 27 principles principle NOUN issue-305 188 28 of of ADP issue-305 188 29 accounting accounting NOUN issue-305 188 30 , , PUNCT issue-305 188 31 in in ADP issue-305 188 32 particular particular ADJ issue-305 188 33 , , PUNCT issue-305 188 34 the the DET issue-305 188 35 principle principle NOUN issue-305 188 36 of of ADP issue-305 188 37 the the DET issue-305 188 38 predominance predominance NOUN issue-305 188 39 of of ADP issue-305 188 40 substance substance NOUN issue-305 188 41 over over ADP issue-305 188 42 form form NOUN issue-305 188 43 . . PUNCT issue-305 189 1 thus thus ADV issue-305 189 2 , , PUNCT issue-305 189 3 the the DET issue-305 189 4 assessment assessment NOUN issue-305 189 5 of of ADP issue-305 189 6 changes change NOUN issue-305 189 7 in in ADP issue-305 189 8 the the DET issue-305 189 9 environment environment NOUN issue-305 189 10 as as ADP issue-305 189 11 factors factor NOUN issue-305 189 12 of of ADP issue-305 189 13 development development NOUN issue-305 189 14 of of ADP issue-305 189 15 the the DET issue-305 189 16 accounting accounting NOUN issue-305 189 17 methodology methodology NOUN issue-305 189 18 should should AUX issue-305 189 19 contain contain VERB issue-305 189 20 the the DET issue-305 189 21 demands demand NOUN issue-305 189 22 of of ADP issue-305 189 23 the the DET issue-305 189 24 institutional institutional ADJ issue-305 189 25 environment environment NOUN issue-305 189 26 that that PRON issue-305 189 27 arise arise VERB issue-305 189 28 as as ADP issue-305 189 29 a a DET issue-305 189 30 result result NOUN issue-305 189 31 of of ADP issue-305 189 32 its its PRON issue-305 189 33 development development NOUN issue-305 189 34 and and CCONJ issue-305 189 35 transformation transformation NOUN issue-305 189 36 in in ADP issue-305 189 37 addition addition NOUN issue-305 189 38 to to ADP issue-305 189 39 studying study VERB issue-305 189 40 information information NOUN issue-305 189 41 requests request NOUN issue-305 189 42 . . PUNCT issue-305 190 1 given give VERB issue-305 190 2 that that SCONJ issue-305 190 3 , , PUNCT issue-305 190 4 one one NUM issue-305 190 5 of of ADP issue-305 190 6 the the DET issue-305 190 7 most most ADV issue-305 190 8 urgent urgent ADJ issue-305 190 9 issues issue NOUN issue-305 190 10 of of ADP issue-305 190 11 globalization globalization NOUN issue-305 190 12 was be AUX issue-305 190 13 and and CCONJ issue-305 190 14 remains remain VERB issue-305 190 15 the the DET issue-305 190 16 issue issue NOUN issue-305 190 17 of of ADP issue-305 190 18 property property NOUN issue-305 190 19 relations relation NOUN issue-305 190 20 , , PUNCT issue-305 190 21 their their PRON issue-305 190 22 development development NOUN issue-305 190 23 and and CCONJ issue-305 190 24 the the DET issue-305 190 25 requirements requirement NOUN issue-305 190 26 that that SCONJ issue-305 190 27 they they PRON issue-305 190 28 generate generate VERB issue-305 190 29 should should AUX issue-305 190 30 be be AUX issue-305 190 31 taken take VERB issue-305 190 32 into into ADP issue-305 190 33 account account NOUN issue-305 190 34 when when SCONJ issue-305 190 35 developing develop VERB issue-305 190 36 a a DET issue-305 190 37 proposal proposal NOUN issue-305 190 38 for for ADP issue-305 190 39 the the DET issue-305 190 40 development development NOUN issue-305 190 41 of of ADP issue-305 190 42 accounting accounting NOUN issue-305 190 43 methodology methodology NOUN issue-305 190 44 . . PUNCT issue-305 191 1 adaptation adaptation NOUN issue-305 191 2 of of ADP issue-305 191 3 the the DET issue-305 191 4 accounting accounting NOUN issue-305 191 5 system system NOUN issue-305 191 6 to to ADP issue-305 191 7 the the DET issue-305 191 8 changes change NOUN issue-305 191 9 in in ADP issue-305 191 10 the the DET issue-305 191 11 environment environment NOUN issue-305 191 12 , , PUNCT issue-305 191 13 in in ADP issue-305 191 14 particular particular ADJ issue-305 191 15 , , PUNCT issue-305 191 16 globalization globalization NOUN issue-305 191 17 , , PUNCT issue-305 191 18 should should AUX issue-305 191 19 take take VERB issue-305 191 20 place place NOUN issue-305 191 21 in in ADP issue-305 191 22 line line NOUN issue-305 191 23 with with ADP issue-305 191 24 the the DET issue-305 191 25 practical practical ADJ issue-305 191 26 implementation implementation NOUN issue-305 191 27 of of ADP issue-305 191 28 existing exist VERB issue-305 191 29 theoretical theoretical ADJ issue-305 191 30 approaches approach NOUN issue-305 191 31 to to ADP issue-305 191 32 solving solve VERB issue-305 191 33 the the DET issue-305 191 34 problem problem NOUN issue-305 191 35 of of ADP issue-305 191 36 distribution distribution NOUN issue-305 191 37 and and CCONJ issue-305 191 38 redistribution redistribution NOUN issue-305 191 39 of of ADP issue-305 191 40 resources resource NOUN issue-305 191 41 , , PUNCT issue-305 191 42 the the DET issue-305 191 43 nature nature NOUN issue-305 191 44 of of ADP issue-305 191 45 ownership ownership NOUN issue-305 191 46 and and CCONJ issue-305 191 47 use use NOUN issue-305 191 48 of of ADP issue-305 191 49 which which PRON issue-305 191 50 has have AUX issue-305 191 51 undergone undergo VERB issue-305 191 52 significant significant ADJ issue-305 191 53 changes change NOUN issue-305 191 54 . . PUNCT issue-305 192 1 at at ADP issue-305 192 2 the the DET issue-305 192 3 level level NOUN issue-305 192 4 of of ADP issue-305 192 5 accounting accounting NOUN issue-305 192 6 methodology methodology NOUN issue-305 192 7 , , PUNCT issue-305 192 8 it it PRON issue-305 192 9 manifests manifest VERB issue-305 192 10 itself itself PRON issue-305 192 11 in in ADP issue-305 192 12 the the DET issue-305 192 13 need need NOUN issue-305 192 14 to to PART issue-305 192 15 standardize standardize VERB issue-305 192 16 and and CCONJ issue-305 192 17 unify unify VERB issue-305 192 18 the the DET issue-305 192 19 implementation implementation NOUN issue-305 192 20 of of ADP issue-305 192 21 the the DET issue-305 192 22 principle principle NOUN issue-305 192 23 of of ADP issue-305 192 24 the the DET issue-305 192 25 predominance predominance NOUN issue-305 192 26 of of ADP issue-305 192 27 substance substance NOUN issue-305 192 28 over over ADP issue-305 192 29 form form NOUN issue-305 192 30 , , PUNCT issue-305 192 31 in in ADP issue-305 192 32 particular particular ADJ issue-305 192 33 , , PUNCT issue-305 192 34 regarding regard VERB issue-305 192 35 the the DET issue-305 192 36 condition condition NOUN issue-305 192 37 of of ADP issue-305 192 38 control control NOUN issue-305 192 39 as as ADP issue-305 192 40 one one NUM issue-305 192 41 of of ADP issue-305 192 42 the the DET issue-305 192 43 main main ADJ issue-305 192 44 criteria criterion NOUN issue-305 192 45 for for ADP issue-305 192 46 recognizing recognize VERB issue-305 192 47 objects object NOUN issue-305 192 48 of of ADP issue-305 192 49 accounting accounting NOUN issue-305 192 50 . . PUNCT issue-305 193 1 in in ADP issue-305 193 2 this this DET issue-305 193 3 case case NOUN issue-305 193 4 , , PUNCT issue-305 193 5 the the DET issue-305 193 6 subject subject NOUN issue-305 193 7 of of ADP issue-305 193 8 accounting accounting NOUN issue-305 193 9 should should AUX issue-305 193 10 be be AUX issue-305 193 11 considered consider VERB issue-305 193 12 in in ADP issue-305 193 13 the the DET issue-305 193 14 interpretation interpretation NOUN issue-305 193 15 of of ADP issue-305 193 16 e.s e.s PROPN issue-305 193 17 . . PROPN issue-305 193 18 hendrickson hendrickson PROPN issue-305 193 19 and and CCONJ issue-305 193 20 m.f m.f PROPN issue-305 193 21 . . PUNCT issue-305 194 1 van van PROPN issue-305 194 2 breda breda PROPN issue-305 194 3 , , PUNCT issue-305 194 4 who who PRON issue-305 194 5 understood understand VERB issue-305 194 6 it it PRON issue-305 194 7 through through ADP issue-305 194 8 the the DET issue-305 194 9 prism prism NOUN issue-305 194 10 of of ADP issue-305 194 11 the the DET issue-305 194 12 interconnection interconnection NOUN issue-305 194 13 with with ADP issue-305 194 14 civil civil ADJ issue-305 194 15 law law NOUN issue-305 194 16 , , PUNCT issue-305 194 17 namely namely ADV issue-305 194 18 the the DET issue-305 194 19 control control NOUN issue-305 194 20 of of ADP issue-305 194 21 the the DET issue-305 194 22 rights right NOUN issue-305 194 23 and and CCONJ issue-305 194 24 obligations obligation NOUN issue-305 194 25 of of ADP issue-305 194 26 the the DET issue-305 194 27 persons person NOUN issue-305 194 28 involved involve VERB issue-305 194 29 in in ADP issue-305 194 30 the the DET issue-305 194 31 economic economic ADJ issue-305 194 32 process process NOUN issue-305 194 33 . . PUNCT issue-305 195 1 based base VERB issue-305 195 2 on on ADP issue-305 195 3 this this DET issue-305 195 4 fact fact NOUN issue-305 195 5 , , PUNCT issue-305 195 6 the the DET issue-305 195 7 researchers researcher NOUN issue-305 195 8 conclude conclude VERB issue-305 195 9 that that SCONJ issue-305 195 10 income income NOUN issue-305 195 11 is be AUX issue-305 195 12 not not PART issue-305 195 13 the the DET issue-305 195 14 funds fund NOUN issue-305 195 15 received receive VERB issue-305 195 16 , , PUNCT issue-305 195 17 but but CCONJ issue-305 195 18 the the DET issue-305 195 19 right right NOUN issue-305 195 20 to to PART issue-305 195 21 receive receive VERB issue-305 195 22 them they PRON issue-305 195 23 . . PUNCT issue-305 196 1 this this DET issue-305 196 2 idea idea NOUN issue-305 196 3 should should AUX issue-305 196 4 be be AUX issue-305 196 5 the the DET issue-305 196 6 basis basis NOUN issue-305 196 7 for for ADP issue-305 196 8 changes change NOUN issue-305 196 9 in in ADP issue-305 196 10 the the DET issue-305 196 11 conceptual conceptual ADJ issue-305 196 12 approach approach NOUN issue-305 196 13 to to ADP issue-305 196 14 income income NOUN issue-305 196 15 recognition recognition NOUN issue-305 196 16 , , PUNCT issue-305 196 17 analysis analysis NOUN issue-305 196 18 of of ADP issue-305 196 19 its its PRON issue-305 196 20 structure structure NOUN issue-305 196 21 , , PUNCT issue-305 196 22 sources source NOUN issue-305 196 23 of of ADP issue-305 196 24 formation formation NOUN issue-305 196 25 , , PUNCT issue-305 196 26 distribution distribution NOUN issue-305 196 27 , , PUNCT issue-305 196 28 and and CCONJ issue-305 196 29 redistribution redistribution NOUN issue-305 196 30 , , PUNCT issue-305 196 31 as as ADV issue-305 196 32 well well ADV issue-305 196 33 as as ADP issue-305 196 34 review review NOUN issue-305 196 35 on on ADP issue-305 196 36 the the DET issue-305 196 37 basis basis NOUN issue-305 196 38 of of ADP issue-305 196 39 the the DET issue-305 196 40 theory theory NOUN issue-305 196 41 of of ADP issue-305 196 42 rent rent NOUN issue-305 196 43 , , PUNCT issue-305 196 44 which which PRON issue-305 196 45 takes take VERB issue-305 196 46 into into ADP issue-305 196 47 account account NOUN issue-305 196 48 the the DET issue-305 196 49 above above ADJ issue-305 196 50 features feature NOUN issue-305 196 51 , , PUNCT issue-305 196 52 the the DET issue-305 196 53 essence essence NOUN issue-305 196 54 of of ADP issue-305 196 55 the the DET issue-305 196 56 facts fact NOUN issue-305 196 57 of of ADP issue-305 196 58 economic economic ADJ issue-305 196 59 life life NOUN issue-305 196 60 , , PUNCT issue-305 196 61 consideration consideration NOUN issue-305 196 62 of of ADP issue-305 196 63 which which PRON issue-305 196 64 is be AUX issue-305 196 65 one one NUM issue-305 196 66 of of ADP issue-305 196 67 the the DET issue-305 196 68 main main ADJ issue-305 196 69 accounting accounting NOUN issue-305 196 70 tasks task NOUN issue-305 196 71 . . PUNCT issue-305 197 1 the the DET issue-305 197 2 outlined outline VERB issue-305 197 3 transformation transformation NOUN issue-305 197 4 of of ADP issue-305 197 5 accounting accounting NOUN issue-305 197 6 is be AUX issue-305 197 7 able able ADJ issue-305 197 8 to to PART issue-305 197 9 solve solve VERB issue-305 197 10 the the DET issue-305 197 11 practical practical ADJ issue-305 197 12 problem problem NOUN issue-305 197 13 of of ADP issue-305 197 14 separating separate VERB issue-305 197 15 the the DET issue-305 197 16 owner owner NOUN issue-305 197 17 and and CCONJ issue-305 197 18 manager manager NOUN issue-305 197 19 , , PUNCT issue-305 197 20 which which PRON issue-305 197 21 has have AUX issue-305 197 22 received receive VERB issue-305 197 23 an an DET issue-305 197 24 urgent urgent ADJ issue-305 197 25 relevance relevance NOUN issue-305 197 26 under under ADP issue-305 197 27 the the DET issue-305 197 28 influence influence NOUN issue-305 197 29 of of ADP issue-305 197 30 modern modern ADJ issue-305 197 31 processes process NOUN issue-305 197 32 in in ADP issue-305 197 33 the the DET issue-305 197 34 economy economy NOUN issue-305 197 35 in in ADP issue-305 197 36 the the DET issue-305 197 37 context context NOUN issue-305 197 38 of of ADP issue-305 197 39 globalization globalization NOUN issue-305 197 40 . . PUNCT issue-305 198 1 baltic baltic PROPN issue-305 198 2 journal journal PROPN issue-305 198 3 of of ADP issue-305 198 4 economic economic ADJ issue-305 198 5 studies study NOUN issue-305 198 6 350 350 NUM issue-305 198 7 vol vol NOUN issue-305 198 8 . . PUNCT issue-305 199 1 3 3 NUM issue-305 199 2 , , PUNCT issue-305 199 3 no no INTJ issue-305 199 4 . . NOUN issue-305 199 5 5 5 NUM issue-305 199 6 , , PUNCT issue-305 199 7 2017 2017 NUM issue-305 199 8 5 5 NUM issue-305 199 9 . . PUNCT issue-305 200 1 conclusions conclusion NOUN issue-305 200 2 development development NOUN issue-305 200 3 of of ADP issue-305 200 4 the the DET issue-305 200 5 processes process NOUN issue-305 200 6 of of ADP issue-305 200 7 globalization globalization NOUN issue-305 200 8 was be AUX issue-305 200 9 accompanied accompany VERB issue-305 200 10 by by ADP issue-305 200 11 substantial substantial ADJ issue-305 200 12 transformations transformation NOUN issue-305 200 13 of of ADP issue-305 200 14 property property NOUN issue-305 200 15 relations relation NOUN issue-305 200 16 . . PUNCT issue-305 201 1 as as ADP issue-305 201 2 a a DET issue-305 201 3 result result NOUN issue-305 201 4 , , PUNCT issue-305 201 5 approaches approach VERB issue-305 201 6 to to ADP issue-305 201 7 the the DET issue-305 201 8 analysis analysis NOUN issue-305 201 9 of of ADP issue-305 201 10 activities activity NOUN issue-305 201 11 , , PUNCT issue-305 201 12 in in ADP issue-305 201 13 particular particular ADJ issue-305 201 14 , , PUNCT issue-305 201 15 on on ADP issue-305 201 16 the the DET issue-305 201 17 use use NOUN issue-305 201 18 of of ADP issue-305 201 19 resources resource NOUN issue-305 201 20 , , PUNCT issue-305 201 21 distribution distribution NOUN issue-305 201 22 , , PUNCT issue-305 201 23 and and CCONJ issue-305 201 24 redistribution redistribution NOUN issue-305 201 25 of of ADP issue-305 201 26 incomes income NOUN issue-305 201 27 have have AUX issue-305 201 28 changed change VERB issue-305 201 29 . . PUNCT issue-305 202 1 one one NUM issue-305 202 2 of of ADP issue-305 202 3 the the DET issue-305 202 4 options option NOUN issue-305 202 5 for for ADP issue-305 202 6 solving solve VERB issue-305 202 7 this this DET issue-305 202 8 problem problem NOUN issue-305 202 9 is be AUX issue-305 202 10 the the DET issue-305 202 11 implementation implementation NOUN issue-305 202 12 of of ADP issue-305 202 13 the the DET issue-305 202 14 principle principle NOUN issue-305 202 15 of of ADP issue-305 202 16 the the DET issue-305 202 17 predominance predominance NOUN issue-305 202 18 of of ADP issue-305 202 19 substance substance NOUN issue-305 202 20 over over ADP issue-305 202 21 form form NOUN issue-305 202 22 in in ADP issue-305 202 23 the the DET issue-305 202 24 accounting accounting NOUN issue-305 202 25 methodology methodology NOUN issue-305 202 26 , , PUNCT issue-305 202 27 in in ADP issue-305 202 28 particular particular ADJ issue-305 202 29 , , PUNCT issue-305 202 30 in in ADP issue-305 202 31 terms term NOUN issue-305 202 32 of of ADP issue-305 202 33 the the DET issue-305 202 34 control control NOUN issue-305 202 35 of of ADP issue-305 202 36 the the DET issue-305 202 37 recognition recognition NOUN issue-305 202 38 of of ADP issue-305 202 39 assets asset NOUN issue-305 202 40 . . PUNCT issue-305 203 1 as as ADP issue-305 203 2 a a DET issue-305 203 3 result result NOUN issue-305 203 4 , , PUNCT issue-305 203 5 there there PRON issue-305 203 6 will will AUX issue-305 203 7 be be AUX issue-305 203 8 a a DET issue-305 203 9 certain certain ADJ issue-305 203 10 change change NOUN issue-305 203 11 in in ADP issue-305 203 12 the the DET issue-305 203 13 economic economic ADJ issue-305 203 14 status status NOUN issue-305 203 15 of of ADP issue-305 203 16 an an DET issue-305 203 17 enterprise enterprise NOUN issue-305 203 18 , , PUNCT issue-305 203 19 making make VERB issue-305 203 20 it it PRON issue-305 203 21 the the DET issue-305 203 22 owner owner NOUN issue-305 203 23 or or CCONJ issue-305 203 24 user user NOUN issue-305 203 25 of of ADP issue-305 203 26 resources resource NOUN issue-305 203 27 , , PUNCT issue-305 203 28 given give VERB issue-305 203 29 the the DET issue-305 203 30 presence presence NOUN issue-305 203 31 of of ADP issue-305 203 32 some some DET issue-305 203 33 elements element NOUN issue-305 203 34 of of ADP issue-305 203 35 the the DET issue-305 203 36 property property NOUN issue-305 203 37 rights right NOUN issue-305 203 38 . . PUNCT issue-305 204 1 the the DET issue-305 204 2 above above ADJ issue-305 204 3 stated state VERB issue-305 204 4 provides provide VERB issue-305 204 5 grounds ground NOUN issue-305 204 6 for for ADP issue-305 204 7 considering consider VERB issue-305 204 8 business business NOUN issue-305 204 9 processes process NOUN issue-305 204 10 related relate VERB issue-305 204 11 to to ADP issue-305 204 12 the the DET issue-305 204 13 use use NOUN issue-305 204 14 of of ADP issue-305 204 15 certain certain ADJ issue-305 204 16 resources resource NOUN issue-305 204 17 , , PUNCT issue-305 204 18 the the DET issue-305 204 19 manifestation manifestation NOUN issue-305 204 20 of of ADP issue-305 204 21 rent rent NOUN issue-305 204 22 relations relation NOUN issue-305 204 23 , , PUNCT issue-305 204 24 and and CCONJ issue-305 204 25 the the DET issue-305 204 26 recognition recognition NOUN issue-305 204 27 of of ADP issue-305 204 28 incomes income NOUN issue-305 204 29 from from ADP issue-305 204 30 them they PRON issue-305 204 31 as as ADP issue-305 204 32 a a DET issue-305 204 33 rent rent NOUN issue-305 204 34 . . PUNCT issue-305 205 1 to to PART issue-305 205 2 overcome overcome VERB issue-305 205 3 the the DET issue-305 205 4 obstacles obstacle NOUN issue-305 205 5 in in ADP issue-305 205 6 applying apply VERB issue-305 205 7 the the DET issue-305 205 8 principle principle NOUN issue-305 205 9 of of ADP issue-305 205 10 the the DET issue-305 205 11 predominance predominance NOUN issue-305 205 12 of of ADP issue-305 205 13 substance substance NOUN issue-305 205 14 over over ADP issue-305 205 15 form form NOUN issue-305 205 16 in in ADP issue-305 205 17 the the DET issue-305 205 18 management management NOUN issue-305 205 19 practice practice NOUN issue-305 205 20 at at ADP issue-305 205 21 the the DET issue-305 205 22 level level NOUN issue-305 205 23 of of ADP issue-305 205 24 accounting accounting NOUN issue-305 205 25 methodology methodology NOUN issue-305 205 26 , , PUNCT issue-305 205 27 one one PRON issue-305 205 28 should should AUX issue-305 205 29 rely rely VERB issue-305 205 30 on on ADP issue-305 205 31 the the DET issue-305 205 32 experience experience NOUN issue-305 205 33 of of ADP issue-305 205 34 the the DET issue-305 205 35 representatives representative NOUN issue-305 205 36 of of ADP issue-305 205 37 the the DET issue-305 205 38 theory theory NOUN issue-305 205 39 of of ADP issue-305 205 40 rent rent NOUN issue-305 205 41 , , PUNCT issue-305 205 42 agency agency NOUN issue-305 205 43 theory theory NOUN issue-305 205 44 , , PUNCT issue-305 205 45 and and CCONJ issue-305 205 46 the the DET issue-305 205 47 theory theory NOUN issue-305 205 48 of of ADP issue-305 205 49 institutionalism institutionalism NOUN issue-305 205 50 . . PUNCT issue-305 206 1 prospects prospect NOUN issue-305 206 2 for for ADP issue-305 206 3 further further ADJ issue-305 206 4 research research NOUN issue-305 206 5 are be AUX issue-305 206 6 to to PART issue-305 206 7 identify identify VERB issue-305 206 8 the the DET issue-305 206 9 legal legal ADJ issue-305 206 10 prerequisites prerequisite NOUN issue-305 206 11 for for ADP issue-305 206 12 rent rent NOUN issue-305 206 13 accounting accounting NOUN issue-305 206 14 and and CCONJ issue-305 206 15 to to PART issue-305 206 16 determine determine VERB issue-305 206 17 the the DET issue-305 206 18 trends trend NOUN issue-305 206 19 of of ADP issue-305 206 20 the the DET issue-305 206 21 transformation transformation NOUN issue-305 206 22 of of ADP issue-305 206 23 the the DET issue-305 206 24 property property NOUN issue-305 206 25 institution institution NOUN issue-305 206 26 . . PUNCT issue-305 207 1 this this PRON issue-305 207 2 will will AUX issue-305 207 3 contribute contribute VERB issue-305 207 4 to to ADP issue-305 207 5 the the DET issue-305 207 6 significant significant ADJ issue-305 207 7 social social ADJ issue-305 207 8 and and CCONJ issue-305 207 9 economic economic ADJ issue-305 207 10 development development NOUN issue-305 207 11 of of ADP issue-305 207 12 countries country NOUN issue-305 207 13 whose whose DET issue-305 207 14 economies economy NOUN issue-305 207 15 have have AUX issue-305 207 16 long long ADV issue-305 207 17 been be AUX issue-305 207 18 in in ADP issue-305 207 19 the the DET issue-305 207 20 command command NOUN issue-305 207 21 and and CCONJ issue-305 207 22 administrative administrative ADJ issue-305 207 23 management management NOUN issue-305 207 24 format format NOUN issue-305 207 25 , , PUNCT issue-305 207 26 as as ADV issue-305 207 27 well well ADV issue-305 207 28 as as ADP issue-305 207 29 the the DET issue-305 207 30 legal legal ADJ issue-305 207 31 recognition recognition NOUN issue-305 207 32 of of ADP issue-305 207 33 the the DET issue-305 207 34 actually actually ADV issue-305 207 35 existing exist VERB issue-305 207 36 economic economic ADJ issue-305 207 37 prerequisites prerequisite NOUN issue-305 207 38 for for ADP issue-305 207 39 rent rent NOUN issue-305 207 40 accounting accounting NOUN issue-305 207 41 . . PUNCT issue-305 208 1 references reference NOUN issue-305 208 2 : : PUNCT issue-305 208 3 budkin budkin NOUN issue-305 208 4 , , PUNCT issue-305 208 5 v. v. CCONJ issue-305 208 6 s. s. PROPN issue-305 208 7 ( ( PUNCT issue-305 208 8 2006 2006 NUM issue-305 208 9 ) ) PUNCT issue-305 208 10 . . PUNCT issue-305 209 1 suchasni suchasni PROPN issue-305 210 1 tendentsii tendentsii PROPN issue-305 210 2 vplyvu vplyvu NOUN issue-305 210 3 hlobalizatsii hlobalizatsii INTJ issue-305 210 4 na na PART issue-305 210 5 mizhnarodnu mizhnarodnu NOUN issue-305 210 6 torhivliu torhivliu NOUN issue-305 211 1 [ [ X issue-305 211 2 contemporary contemporary ADJ issue-305 211 3 trends trend NOUN issue-305 211 4 in in ADP issue-305 211 5 the the DET issue-305 211 6 impact impact NOUN issue-305 211 7 of of ADP issue-305 211 8 globalization globalization NOUN issue-305 211 9 on on ADP issue-305 211 10 international international ADJ issue-305 211 11 trade trade NOUN issue-305 211 12 ] ] PUNCT issue-305 211 13 . . PUNCT issue-305 212 1 collection collection NOUN issue-305 212 2 of of ADP issue-305 212 3 research research NOUN issue-305 212 4 papers paper NOUN issue-305 212 5 , , PUNCT issue-305 212 6 issue issue NOUN issue-305 212 7 48 48 NUM issue-305 212 8 , , PUNCT issue-305 212 9 p. p. NOUN issue-305 212 10 3 3 NUM issue-305 212 11 - - SYM issue-305 212 12 15 15 NUM issue-305 212 13 . . PUNCT issue-305 213 1 valuev valuev PROPN issue-305 213 2 , , PUNCT issue-305 213 3 b. b. PROPN issue-305 213 4 i. i. PROPN issue-305 213 5 ( ( PUNCT issue-305 213 6 2016 2016 NUM issue-305 213 7 ) ) PUNCT issue-305 213 8 . . PUNCT issue-305 214 1 o o PROPN issue-305 214 2 nedostatochnoy nedostatochnoy ADJ issue-305 214 3 svyazi svyazi PROPN issue-305 214 4 nauki nauki PROPN issue-305 214 5 o o PROPN issue-305 214 6 bukhgalterskom bukhgalterskom PROPN issue-305 214 7 uchete uchete PROPN issue-305 214 8 s s VERB issue-305 214 9 problemami problemami ADJ issue-305 214 10 razvitiya razvitiya PROPN issue-305 214 11 tselosnoy tselosnoy VERB issue-305 214 12 sistemy sistemy NOUN issue-305 214 13 upravleniya upravleniya NOUN issue-305 215 1 [ [ X issue-305 215 2 on on ADP issue-305 215 3 inadequate inadequate ADJ issue-305 215 4 communication communication NOUN issue-305 215 5 of of ADP issue-305 215 6 accounting accounting NOUN issue-305 215 7 science science NOUN issue-305 215 8 with with ADP issue-305 215 9 the the DET issue-305 215 10 problems problem NOUN issue-305 215 11 of of ADP issue-305 215 12 development development NOUN issue-305 215 13 of of ADP issue-305 215 14 an an DET issue-305 215 15 integrated integrate VERB issue-305 215 16 system system NOUN issue-305 215 17 of of ADP issue-305 215 18 management management NOUN issue-305 215 19 ] ] PUNCT issue-305 215 20 . . PUNCT issue-305 216 1 ekonomist ekonomist NOUN issue-305 216 2 , , PUNCT issue-305 216 3 12 12 NUM issue-305 216 4 , , PUNCT issue-305 216 5 p. p. NOUN issue-305 216 6 58 58 NUM issue-305 216 7 - - SYM issue-305 216 8 63 63 NUM issue-305 216 9 . . PUNCT issue-305 217 1 halchynskyi halchynskyi PROPN issue-305 217 2 , , PUNCT issue-305 217 3 a. a. PROPN issue-305 217 4 s. s. PROPN issue-305 217 5 ( ( PUNCT issue-305 217 6 2009 2009 NUM issue-305 217 7 ) ) PUNCT issue-305 217 8 . . PUNCT issue-305 218 1 kryza kryza PROPN issue-305 218 2 i i PROPN issue-305 218 3 tsykly tsykly ADV issue-305 218 4 svitovoho svitovoho PROPN issue-305 218 5 rozvytku rozvytku NOUN issue-305 219 1 [ [ X issue-305 219 2 crisis crisis NOUN issue-305 219 3 and and CCONJ issue-305 219 4 cycles cycle NOUN issue-305 219 5 of of ADP issue-305 219 6 world world NOUN issue-305 219 7 development development NOUN issue-305 219 8 ] ] PUNCT issue-305 219 9 “ " PUNCT issue-305 219 10 adef adef NOUN issue-305 219 11 - - PUNCT issue-305 219 12 ukraine ukraine NOUN issue-305 219 13 ” " PUNCT issue-305 219 14 , , PUNCT issue-305 219 15 392 392 NUM issue-305 219 16 p. p. NOUN issue-305 219 17 generalova generalova PROPN issue-305 219 18 , , PUNCT issue-305 219 19 n. n. PROPN issue-305 219 20 v. v. PROPN issue-305 219 21 ( ( PUNCT issue-305 219 22 2011 2011 NUM issue-305 219 23 ) ) PUNCT issue-305 219 24 . . PUNCT issue-305 220 1 preobladanie preobladanie PROPN issue-305 220 2 sushchnosti sushchnosti PROPN issue-305 220 3 nad nad INTJ issue-305 220 4 formoy formoy ADV issue-305 221 1 [ [ X issue-305 221 2 the the DET issue-305 221 3 predominance predominance NOUN issue-305 221 4 of of ADP issue-305 221 5 substance substance NOUN issue-305 221 6 over over ADP issue-305 221 7 form form NOUN issue-305 221 8 ] ] PUNCT issue-305 221 9 finance finance NOUN issue-305 221 10 and and CCONJ issue-305 221 11 business business NOUN issue-305 221 12 . . PUNCT issue-305 222 1 № № ADP issue-305 222 2 3 3 NUM issue-305 222 3 . . PUNCT issue-305 222 4 retrieved retrieve VERB issue-305 222 5 from from ADP issue-305 222 6 : : PUNCT issue-305 222 7 http://finbiz.spb.ru/download/3_2011/general.pdf http://finbiz.spb.ru/download/3_2011/general.pdf NOUN issue-305 222 8 holov holov PROPN issue-305 222 9 , , PUNCT issue-305 222 10 s. s. PROPN issue-305 222 11 f. f. PROPN issue-305 222 12 ( ( PUNCT issue-305 222 13 2007 2007 NUM issue-305 222 14 ) ) PUNCT issue-305 222 15 . . PUNCT issue-305 223 1 bukhhalterskyi bukhhalterskyi NOUN issue-305 223 2 oblik oblik PROPN issue-305 223 3 v v ADP issue-305 223 4 ukraini ukraini NOUN issue-305 223 5 : : PUNCT issue-305 223 6 analiz analiz PROPN issue-305 223 7 stanu stanu VERB issue-305 223 8 ta ta PROPN issue-305 223 9 perspektyvy perspektyvy PROPN issue-305 223 10 rozvytku rozvytku NOUN issue-305 224 1 [ [ X issue-305 224 2 accounting account VERB issue-305 224 3 in in ADP issue-305 224 4 ukraine ukraine NOUN issue-305 224 5 : : PUNCT issue-305 224 6 analysis analysis NOUN issue-305 224 7 of of ADP issue-305 224 8 the the DET issue-305 224 9 status status NOUN issue-305 224 10 and and CCONJ issue-305 224 11 prospects prospect NOUN issue-305 224 12 of of ADP issue-305 224 13 development development NOUN issue-305 224 14 ] ] PUNCT issue-305 224 15 . . PUNCT issue-305 225 1 monograph monograph PROPN issue-305 225 2 . . PUNCT issue-305 226 1 centre centre PROPN issue-305 226 2 for for ADP issue-305 226 3 educational educational ADJ issue-305 226 4 literature literature NOUN issue-305 226 5 , , PUNCT issue-305 226 6 522 522 NUM issue-305 226 7 p. p. NOUN issue-305 226 8 hubskyi hubskyi PROPN issue-305 226 9 , , PUNCT issue-305 227 1 b. b. PROPN issue-305 227 2 v. v. PROPN issue-305 227 3 ( ( PUNCT issue-305 227 4 2003 2003 NUM issue-305 227 5 ) ) PUNCT issue-305 227 6 . . PUNCT issue-305 228 1 yevroatlantychna yevroatlantychna NOUN issue-305 228 2 intehratsiia intehratsiia VERB issue-305 228 3 ukrainy ukrainy ADJ issue-305 228 4 [ [ X issue-305 228 5 euro euro NOUN issue-305 228 6 - - PUNCT issue-305 228 7 atlantic atlantic ADJ issue-305 228 8 integration integration NOUN issue-305 228 9 of of ADP issue-305 228 10 ukraine ukraine NOUN issue-305 228 11 ] ] PUNCT issue-305 228 12 : : PUNCT issue-305 228 13 logos logo NOUN issue-305 228 14 , , PUNCT issue-305 228 15 328 328 NUM issue-305 228 16 p. p. NOUN issue-305 228 17 economic economic PROPN issue-305 228 18 encyclopaedic encyclopaedic PROPN issue-305 228 19 dictionary dictionary PROPN issue-305 228 20 : : PUNCT issue-305 228 21 in in ADP issue-305 228 22 2 2 NUM issue-305 228 23 vols vol NOUN issue-305 228 24 . . PUNCT issue-305 229 1 vol vol NOUN issue-305 229 2 . . NOUN issue-305 229 3 1 1 NUM issue-305 229 4 / / SYM issue-305 229 5 ed ed NOUN issue-305 229 6 . . PUNCT issue-305 230 1 by by ADP issue-305 230 2 s.v s.v PROPN issue-305 230 3 . . PROPN issue-305 230 4 mochernyi mochernyi PROPN issue-305 230 5 . . PUNCT issue-305 230 6     SPACE issue-305 230 7 – – PUNCT issue-305 230 8 lviv lviv NOUN issue-305 230 9 : : PUNCT issue-305 230 10 svit svit ADJ issue-305 230 11 , , PUNCT issue-305 230 12 2005 2005 NUM issue-305 230 13 , , PUNCT issue-305 230 14 616 616 NUM issue-305 230 15 p. p. PROPN issue-305 230 16 economic economic PROPN issue-305 230 17 encyclopaedic encyclopaedic PROPN issue-305 230 18 dictionary dictionary PROPN issue-305 230 19 : : PUNCT issue-305 230 20 in in ADP issue-305 230 21 2 2 NUM issue-305 230 22 vols vol NOUN issue-305 230 23 . . PUNCT issue-305 231 1 vol vol NOUN issue-305 231 2 . . NOUN issue-305 231 3 2 2 NUM issue-305 231 4 / / SYM issue-305 231 5 ed ed NOUN issue-305 231 6 . . PUNCT issue-305 232 1 by by ADP issue-305 232 2 s.v s.v PROPN issue-305 232 3 . . PROPN issue-305 232 4 mochernyi mochernyi PROPN issue-305 232 5 . . PUNCT issue-305 232 6     SPACE issue-305 232 7 – – PUNCT issue-305 232 8 lviv lviv NOUN issue-305 232 9 : : PUNCT issue-305 232 10 svit svit ADJ issue-305 232 11 , , PUNCT issue-305 232 12 2006 2006 NUM issue-305 232 13 , , PUNCT issue-305 232 14 568 568 NUM issue-305 232 15 p. p. NOUN issue-305 232 16 conceptual conceptual ADJ issue-305 232 17 basis basis NOUN issue-305 232 18 for for ADP issue-305 232 19 financial financial ADJ issue-305 232 20 reporting reporting NOUN issue-305 232 21 . . PUNCT issue-305 233 1 retrieved retrieve VERB issue-305 233 2 from from ADP issue-305 233 3 : : PUNCT issue-305 233 4 http://minfin.gov.ua/control/uk/publish/ http://minfin.gov.ua/control/uk/publish/ NOUN issue-305 233 5 article?showhidden= article?showhidden= PROPN issue-305 233 6 1&art_id=408095 1&art_id=408095 NUM issue-305 233 7 & & CCONJ issue-305 233 8 cat_id=408093&ctime=1423500775962 cat_id=408093&ctime=1423500775962 PROPN issue-305 233 9 coase coase PROPN issue-305 233 10 , , PUNCT issue-305 233 11 r. r. PROPN issue-305 233 12 ( ( PUNCT issue-305 233 13 1993 1993 NUM issue-305 233 14 ) ) PUNCT issue-305 233 15 . . PUNCT issue-305 234 1 firma firma PROPN issue-305 234 2 , , PUNCT issue-305 234 3 rynok rynok VERB issue-305 234 4 i i PRON issue-305 234 5 pravo pravo VERB issue-305 235 1 [ [ X issue-305 235 2 the the DET issue-305 235 3 firm firm NOUN issue-305 235 4 , , PUNCT issue-305 235 5 the the DET issue-305 235 6 market market NOUN issue-305 235 7 , , PUNCT issue-305 235 8 and and CCONJ issue-305 235 9 the the DET issue-305 235 10 law law NOUN issue-305 235 11 ] ] PUNCT issue-305 235 12 . . PUNCT issue-305 236 1 m. m. NOUN issue-305 236 2 : : PUNCT issue-305 236 3 “ " PUNCT issue-305 236 4 delo delo PROPN issue-305 236 5 ltd ltd PROPN issue-305 236 6 ” " PUNCT issue-305 236 7 with with ADP issue-305 236 8 contributions contribution NOUN issue-305 236 9 from from ADP issue-305 236 10 publishing publish VERB issue-305 236 11 house house NOUN issue-305 236 12 “ " PUNCT issue-305 236 13 catallaxy catallaxy PROPN issue-305 236 14 ” " PUNCT issue-305 236 15 , , PUNCT issue-305 236 16 192 192 NUM issue-305 236 17 p. p. NOUN issue-305 236 18 kucherenko kucherenko PROPN issue-305 236 19 , , PUNCT issue-305 236 20 t. t. PROPN issue-305 236 21 ( ( PUNCT issue-305 236 22 2010 2010 NUM issue-305 236 23 ) ) PUNCT issue-305 236 24 . . PUNCT issue-305 237 1 pryntsyp pryntsyp PROPN issue-305 237 2 prevaliuvannia prevaliuvannia PROPN issue-305 237 3 zmistu zmistu PROPN issue-305 237 4 nad nad PROPN issue-305 237 5 formoiu formoiu PROPN issue-305 237 6 u u PROPN issue-305 237 7 finansovii finansovii ADJ issue-305 237 8 zvitnosti zvitnosti PROPN issue-305 238 1 [ [ X issue-305 238 2 the the DET issue-305 238 3 principle principle NOUN issue-305 238 4 of of ADP issue-305 238 5 the the DET issue-305 238 6 predominance predominance NOUN issue-305 238 7 of of ADP issue-305 238 8 substance substance NOUN issue-305 238 9 over over ADP issue-305 238 10 form form NOUN issue-305 238 11 in in ADP issue-305 238 12 the the DET issue-305 238 13 financial financial ADJ issue-305 238 14 reporting reporting NOUN issue-305 238 15 ] ] PUNCT issue-305 238 16 . . PUNCT issue-305 239 1 herald herald PROPN issue-305 239 2 of of ADP issue-305 239 3 knute knute PROPN issue-305 239 4 , , PUNCT issue-305 239 5 № № ADP issue-305 239 6 2 2 NUM issue-305 239 7 , , PUNCT issue-305 239 8 p. p. NOUN issue-305 239 9 103 103 NUM issue-305 239 10 - - SYM issue-305 239 11 113 113 NUM issue-305 239 12 . . PUNCT issue-305 239 13 lehenchuk lehenchuk PROPN issue-305 239 14 , , PUNCT issue-305 239 15 s. s. PROPN issue-305 239 16 f. f. PROPN issue-305 239 17 ( ( PUNCT issue-305 239 18 2011 2011 NUM issue-305 239 19 ) ) PUNCT issue-305 239 20 . . PUNCT issue-305 240 1 pryntsyp pryntsyp PROPN issue-305 240 2 prevaliuvannia prevaliuvannia NOUN issue-305 240 3 sutnosti sutnosti NOUN issue-305 240 4 nad nad PROPN issue-305 240 5 formoiu formoiu PROPN issue-305 240 6 : : PUNCT issue-305 240 7 istoriia istoriia VERB issue-305 240 8 vynyknennia vynyknennia NOUN issue-305 240 9 ta ta PART issue-305 240 10 mistse mistse VERB issue-305 240 11 v v NUM issue-305 240 12 suchasnii suchasnii NOUN issue-305 240 13 bukhhalterskii bukhhalterskii VERB issue-305 240 14 doktryni doktryni NOUN issue-305 241 1 [ [ X issue-305 241 2 the the DET issue-305 241 3 principle principle NOUN issue-305 241 4 of of ADP issue-305 241 5 the the DET issue-305 241 6 predominance predominance NOUN issue-305 241 7 of of ADP issue-305 241 8 substance substance NOUN issue-305 241 9 over over ADP issue-305 241 10 form form NOUN issue-305 241 11 : : PUNCT issue-305 241 12 a a DET issue-305 241 13 history history NOUN issue-305 241 14 of of ADP issue-305 241 15 occurrence occurrence NOUN issue-305 241 16 and and CCONJ issue-305 241 17 place place NOUN issue-305 241 18 in in ADP issue-305 241 19 modern modern ADJ issue-305 241 20 accounting accounting NOUN issue-305 241 21 doctrine doctrine NOUN issue-305 241 22 ] ] PUNCT issue-305 241 23 . . PUNCT issue-305 242 1 journal journal PROPN issue-305 242 2 of of ADP issue-305 242 3 zhstu zhstu PROPN issue-305 242 4 , , PUNCT issue-305 242 5 № № NOUN issue-305 242 6 2(56 2(56 NUM issue-305 242 7 ) ) PUNCT issue-305 242 8 , , PUNCT issue-305 242 9 p. p. NOUN issue-305 242 10 126 126 NUM issue-305 242 11 - - SYM issue-305 242 12 128 128 NUM issue-305 242 13 . . PUNCT issue-305 243 1 mazur mazur PROPN issue-305 243 2 , , PUNCT issue-305 243 3 v. v. PROPN issue-305 243 4 ( ( PUNCT issue-305 243 5 2002 2002 NUM issue-305 243 6 ) ) PUNCT issue-305 243 7 . . PUNCT issue-305 244 1 nova nova PROPN issue-305 244 2 kontseptsiia kontseptsiia PROPN issue-305 244 3 hlobalizatsii hlobalizatsii ADV issue-305 244 4 ekonomiky ekonomiky VERB issue-305 244 5 [ [ X issue-305 244 6 a a DET issue-305 244 7 new new ADJ issue-305 244 8 concept concept NOUN issue-305 244 9 of of ADP issue-305 244 10 globalization globalization NOUN issue-305 244 11 of of ADP issue-305 244 12 the the DET issue-305 244 13 economy economy NOUN issue-305 244 14 ] ] PUNCT issue-305 244 15 . . PUNCT issue-305 245 1 herald herald PROPN issue-305 245 2 of of ADP issue-305 245 3 ternopil ternopil PROPN issue-305 245 4 academy academy PROPN issue-305 245 5 of of ADP issue-305 245 6 national national ADJ issue-305 245 7 economy economy NOUN issue-305 245 8 . . PUNCT issue-305 246 1 p. p. NOUN issue-305 246 2 234 234 NUM issue-305 246 3 - - SYM issue-305 246 4 237 237 NUM issue-305 246 5 . . PUNCT issue-305 247 1 malyshev malyshev PROPN issue-305 247 2 , , PUNCT issue-305 247 3 b. b. PROPN issue-305 247 4 s. s. PROPN issue-305 247 5 ( ( PUNCT issue-305 247 6 2012 2012 NUM issue-305 247 7 ) ) PUNCT issue-305 247 8 . . PUNCT issue-305 248 1 obshchaya obshchaya PROPN issue-305 248 2 teoriya teoriya PROPN issue-305 248 3 renty renty NOUN issue-305 249 1 [ [ X issue-305 249 2 the the DET issue-305 249 3 general general ADJ issue-305 249 4 theory theory NOUN issue-305 249 5 of of ADP issue-305 249 6 rent rent NOUN issue-305 249 7 ] ] PUNCT issue-305 249 8 . . PUNCT issue-305 250 1 tomsk tomsk PROPN issue-305 250 2 : : PUNCT issue-305 250 3 fjtsu fjtsu NOUN issue-305 250 4 , , PUNCT issue-305 250 5 196 196 NUM issue-305 250 6 p. p. NOUN issue-305 250 7 nevmerzhytskyi nevmerzhytskyi NOUN issue-305 250 8 , , PUNCT issue-305 250 9 ye ye PROPN issue-305 250 10 . . PUNCT issue-305 251 1 v. v. PROPN issue-305 251 2 ( ( PUNCT issue-305 251 3 2008 2008 NUM issue-305 251 4 ) ) PUNCT issue-305 251 5 . . PUNCT issue-305 252 1 koruptsiia koruptsiia VERB issue-305 252 2 v v NUM issue-305 252 3 ukraini ukraini NOUN issue-305 252 4 : : PUNCT issue-305 252 5 prychyny prychyny NOUN issue-305 252 6 , , PUNCT issue-305 252 7 naslidky naslidky NOUN issue-305 252 8 , , PUNCT issue-305 252 9 mekhanizmy mekhanizmy VERB issue-305 252 10 protydii protydii NOUN issue-305 253 1 [ [ X issue-305 253 2 corruption corruption NOUN issue-305 253 3 in in ADP issue-305 253 4 ukraine ukraine NOUN issue-305 253 5 : : PUNCT issue-305 253 6 causes cause NOUN issue-305 253 7 , , PUNCT issue-305 253 8 consequences consequence NOUN issue-305 253 9 , , PUNCT issue-305 253 10 mechanisms mechanism NOUN issue-305 253 11 of of ADP issue-305 253 12 counteraction counteraction NOUN issue-305 253 13 ] ] PUNCT issue-305 253 14 . . PUNCT issue-305 254 1 monograph monograph PROPN issue-305 254 2 , , PUNCT issue-305 254 3 knt knt PROPN issue-305 254 4 , , PUNCT issue-305 254 5 368 368 NUM issue-305 254 6 p. p. NOUN issue-305 254 7 nikolaenko nikolaenko PROPN issue-305 254 8 a. a. NOUN issue-305 254 9 indeks indeks PROPN issue-305 254 10 globalnogo globalnogo PROPN issue-305 254 11 otstavaniya otstavaniya PROPN issue-305 255 1 [ [ X issue-305 255 2 global global ADJ issue-305 255 3 backlog backlog NOUN issue-305 255 4 index index NOUN issue-305 255 5 ] ] PUNCT issue-305 255 6 . . PUNCT issue-305 256 1 retrieved retrieve VERB issue-305 256 2 from from ADP issue-305 256 3 : : PUNCT issue-305 256 4 http://blogs.eizvestia.com/ http://blogs.eizvestia.com/ PROPN issue-305 256 5 full/610 full/610 VERB issue-305 256 6 - - PUNCT issue-305 256 7 indeks indek NOUN issue-305 256 8 - - PUNCT issue-305 256 9 globalnogo globalnogo ADJ issue-305 256 10 - - PUNCT issue-305 256 11 otstavaniya otstavaniya ADJ issue-305 256 12 ozeran ozeran NOUN issue-305 256 13 , , PUNCT issue-305 256 14 a. a. NOUN issue-305 256 15 v. v. PROPN issue-305 256 16 ( ( PUNCT issue-305 256 17 2012 2012 NUM issue-305 256 18 ) ) PUNCT issue-305 256 19 . . PUNCT issue-305 257 1 prevaliuvannia prevaliuvannia NOUN issue-305 257 2 sutnosti sutnosti VERB issue-305 257 3 nad nad PROPN issue-305 257 4 formoiu formoiu PROPN issue-305 257 5     SPACE issue-305 257 6 – – PUNCT issue-305 257 7 fundament fundament ADJ issue-305 257 8 doviry doviry NOUN issue-305 257 9 do do AUX issue-305 257 10 finansovoi finansovoi NOUN issue-305 257 11 informatsii informatsii VERB issue-305 257 12 ? ? PUNCT issue-305 258 1 [ [ X issue-305 258 2 is be AUX issue-305 258 3 the the DET issue-305 258 4 predominance predominance NOUN issue-305 258 5 of of ADP issue-305 258 6 essence essence NOUN issue-305 258 7 over over ADP issue-305 258 8 form form NOUN issue-305 258 9 the the DET issue-305 258 10 foundation foundation NOUN issue-305 258 11 of of ADP issue-305 258 12 trust trust NOUN issue-305 258 13 in in ADP issue-305 258 14 financial financial ADJ issue-305 258 15 information information NOUN issue-305 258 16 ? ? PUNCT issue-305 259 1 ] ] PUNCT issue-305 259 2 . . PUNCT issue-305 260 1 economic economic ADJ issue-305 260 2 strategy strategy NOUN issue-305 260 3 and and CCONJ issue-305 260 4 prospects prospect NOUN issue-305 260 5 for for ADP issue-305 260 6 the the DET issue-305 260 7 development development NOUN issue-305 260 8 of of ADP issue-305 260 9 trade trade NOUN issue-305 260 10 and and CCONJ issue-305 260 11 services service NOUN issue-305 260 12 . . PUNCT issue-305 261 1 issue issue NOUN issue-305 261 2 2 2 NUM issue-305 261 3 , , PUNCT issue-305 261 4 p. p. NOUN issue-305 261 5 51 51 NUM issue-305 261 6 - - SYM issue-305 261 7 57 57 NUM issue-305 261 8 . . PUNCT issue-305 262 1 retrieved retrieve VERB issue-305 262 2 from from ADP issue-305 262 3 : : PUNCT issue-305 262 4 http://nbuv.gov.ua/j-pdf/ http://nbuv.gov.ua/j-pdf/ VERB issue-305 262 5 esprstp_2012_2_10.pdf esprstp_2012_2_10.pdf PROPN issue-305 263 1 . . PUNCT issue-305 263 2 petruk petruk PROPN issue-305 263 3 , , PUNCT issue-305 263 4 o. o. NOUN issue-305 263 5 m. m. NOUN issue-305 263 6 ( ( PUNCT issue-305 263 7 2005 2005 NUM issue-305 263 8 ) ) PUNCT issue-305 263 9 . . PUNCT issue-305 264 1 harmonizatsiia harmonizatsiia VERB issue-305 264 2 natsionalnykh natsionalnykh PROPN issue-305 264 3 system system NOUN issue-305 264 4 bukhhalterskoho bukhhalterskoho NOUN issue-305 264 5 obliku obliku NOUN issue-305 265 1 [ [ X issue-305 265 2 harmonization harmonization NOUN issue-305 265 3 of of ADP issue-305 265 4 national national ADJ issue-305 265 5 accounting accounting NOUN issue-305 265 6 systems system NOUN issue-305 265 7 ] ] PUNCT issue-305 265 8 . . PUNCT issue-305 266 1 monograph monograph NOUN issue-305 266 2 . . PUNCT issue-305 267 1 zh zh PROPN issue-305 267 2 . . PUNCT issue-305 267 3 : : PUNCT issue-305 268 1 zhstu zhstu PROPN issue-305 268 2 , , PUNCT issue-305 268 3 420 420 NUM issue-305 268 4 p. p. NOUN issue-305 268 5 petruk petruk NOUN issue-305 268 6 , , PUNCT issue-305 268 7 o. o. NOUN issue-305 268 8 m. m. NOUN issue-305 268 9 ( ( PUNCT issue-305 268 10 2006 2006 NUM issue-305 268 11 ) ) PUNCT issue-305 268 12 . . PUNCT issue-305 269 1 rehuliuvannia rehuliuvannia PROPN issue-305 269 2 bukhhalterskoho bukhhalterskoho NOUN issue-305 269 3 obliku obliku VERB issue-305 269 4 v v NUM issue-305 269 5 ukraini ukraini NOUN issue-305 269 6 : : PUNCT issue-305 269 7 teoriia teoriia VERB issue-305 269 8 , , PUNCT issue-305 269 9 metodolohiia metodolohiia VERB issue-305 269 10 , , PUNCT issue-305 269 11 praktyka praktyka NOUN issue-305 270 1 [ [ X issue-305 270 2 accounting accounting NOUN issue-305 270 3 regulation regulation NOUN issue-305 270 4 in in ADP issue-305 270 5 ukraine ukraine NOUN issue-305 270 6 : : PUNCT issue-305 270 7 theory theory NOUN issue-305 270 8 , , PUNCT issue-305 270 9 methodology methodology NOUN issue-305 270 10 , , PUNCT issue-305 270 11 practice practice NOUN issue-305 270 12 ] ] PUNCT issue-305 270 13 . . PUNCT issue-305 271 1 monograph monograph NOUN issue-305 271 2 . . PUNCT issue-305 272 1 zhytomyr zhytomyr PROPN issue-305 272 2 : : PUNCT issue-305 273 1 zhstu zhstu PROPN issue-305 273 2 , , PUNCT issue-305 273 3 152 152 NUM issue-305 273 4 p. p. NOUN issue-305 273 5 subotin subotin NOUN issue-305 273 6 , , PUNCT issue-305 273 7 a. a. PROPN issue-305 273 8 k. k. PROPN issue-305 274 1 ( ( PUNCT issue-305 274 2 2004 2004 NUM issue-305 274 3 ) ) PUNCT issue-305 274 4 . . PUNCT issue-305 275 1 granitsy granitsy PROPN issue-305 275 2 rynka rynka PROPN issue-305 275 3 globalnykh globalnykh PROPN issue-305 275 4 kompaniy kompaniy NOUN issue-305 276 1 [ [ X issue-305 276 2 boundaries boundary NOUN issue-305 276 3 of of ADP issue-305 276 4 the the DET issue-305 276 5 global global ADJ issue-305 276 6 companies company NOUN issue-305 276 7 market market VERB issue-305 276 8 ] ] PUNCT issue-305 276 9 . . PUNCT issue-305 277 1 m m VERB issue-305 277 2 : : PUNCT issue-305 277 3 editorial editorial ADJ issue-305 277 4 urss urss NOUN issue-305 277 5 , , PUNCT issue-305 277 6 328 328 NUM issue-305 277 7 p. p. PROPN issue-305 277 8 baltic baltic PROPN issue-305 277 9 journal journal PROPN issue-305 277 10 of of ADP issue-305 277 11 economic economic ADJ issue-305 277 12 studies study NOUN issue-305 277 13 351 351 NUM issue-305 277 14 vol vol NOUN issue-305 277 15 . . PROPN issue-305 278 1 3 3 NUM issue-305 278 2 , , PUNCT issue-305 278 3 no no INTJ issue-305 278 4 . . NOUN issue-305 278 5 5 5 NUM issue-305 278 6 , , PUNCT issue-305 278 7 2017 2017 NUM issue-305 278 8 suk suk NOUN issue-305 278 9 , , PUNCT issue-305 278 10 p. p. NOUN issue-305 278 11 l. l. PROPN issue-305 278 12 ( ( PUNCT issue-305 278 13 2011 2011 NUM issue-305 278 14 ) ) PUNCT issue-305 278 15 . . PUNCT issue-305 279 1 pryntsypy pryntsypy PROPN issue-305 279 2 bukhhalterskoho bukhhalterskoho PROPN issue-305 279 3 obliku obliku NOUN issue-305 279 4 [ [ X issue-305 279 5 principles principle NOUN issue-305 279 6 of of ADP issue-305 279 7 accounting account VERB issue-305 279 8 ] ] PUNCT issue-305 279 9 . . PUNCT issue-305 280 1 scientific scientific ADJ issue-305 280 2 herald herald NOUN issue-305 280 3 of of ADP issue-305 280 4 nules nule NOUN issue-305 280 5 of of ADP issue-305 280 6 ukraine ukraine NOUN issue-305 280 7 , , PUNCT issue-305 280 8 № № ADJ issue-305 280 9 168 168 NUM issue-305 280 10 ( ( PUNCT issue-305 280 11 1 1 NUM issue-305 280 12 ) ) PUNCT issue-305 280 13 . . PUNCT issue-305 281 1 retrieved retrieve VERB issue-305 281 2 from from ADP issue-305 281 3 : : PUNCT issue-305 281 4 http://elibrary.nubip.edu.ua/13248/1/11slp.pdf http://elibrary.nubip.edu.ua/13248/1/11slp.pdf PROPN issue-305 281 5 filipenkov filipenkov PROPN issue-305 281 6 , , PUNCT issue-305 281 7 a. a. PROPN issue-305 281 8 s. s. PROPN issue-305 281 9 ( ( PUNCT issue-305 281 10 2002 2002 NUM issue-305 281 11 ) ) PUNCT issue-305 281 12 . . PUNCT issue-305 282 1 ukraina ukraina PROPN issue-305 283 1 i i PRON issue-305 283 2 svitove svitove VERB issue-305 283 3 hospodarstvo hospodarstvo PROPN issue-305 283 4 : : PUNCT issue-305 283 5 vzaiemodiia vzaiemodiia VERB issue-305 283 6 na na PROPN issue-305 283 7 mezhi mezhi NOUN issue-305 283 8 tysiacholit tysiacholit NOUN issue-305 284 1 [ [ X issue-305 284 2 ukraine ukraine NOUN issue-305 284 3 and and CCONJ issue-305 284 4 the the DET issue-305 284 5 world world NOUN issue-305 284 6 economy economy NOUN issue-305 284 7 : : PUNCT issue-305 284 8 interaction interaction NOUN issue-305 284 9 on on ADP issue-305 284 10 the the DET issue-305 284 11 verge verge NOUN issue-305 284 12 of of ADP issue-305 284 13 millenniums millennium NOUN issue-305 284 14 ] ] PUNCT issue-305 284 15 . . PUNCT issue-305 285 1 k. k. NOUN issue-305 285 2 : : PUNCT issue-305 286 1 lybid lybid ADJ issue-305 286 2 , , PUNCT issue-305 286 3 470 470 NUM issue-305 286 4 p. p. NOUN issue-305 286 5 hendriksen hendriksen PROPN issue-305 286 6 , , PUNCT issue-305 286 7 e. e. PROPN issue-305 286 8 s. s. PROPN issue-305 286 9 ( ( PUNCT issue-305 286 10 2000 2000 NUM issue-305 286 11 ) ) PUNCT issue-305 286 12 . . PUNCT issue-305 287 1 teoriya teoriya PROPN issue-305 287 2 bukhgalterskogo bukhgalterskogo PROPN issue-305 288 1 ucheta ucheta PROPN issue-305 289 1 [ [ X issue-305 289 2 theory theory NOUN issue-305 289 3 of of ADP issue-305 289 4 accounting account VERB issue-305 289 5 ] ] PUNCT issue-305 289 6 . . PUNCT issue-305 290 1 m. m. NOUN issue-305 290 2 : : PUNCT issue-305 290 3 finance finance NOUN issue-305 290 4 and and CCONJ issue-305 290 5 statistics statistic NOUN issue-305 290 6 , , PUNCT issue-305 290 7 576 576 NUM issue-305 290 8 p. p. NOUN issue-305 290 9 chub chub NOUN issue-305 290 10 , , PUNCT issue-305 290 11 o. o. PROPN issue-305 290 12 o. o. PROPN issue-305 290 13 ( ( PUNCT issue-305 290 14 2008 2008 NUM issue-305 290 15 ) ) PUNCT issue-305 290 16 . . PUNCT issue-305 291 1 bankivska bankivska PROPN issue-305 291 2 diialnist diialnist PROPN issue-305 291 3 u u PROPN issue-305 291 4 konteksti konteksti NOUN issue-305 291 5 intehratsii intehratsii PROPN issue-305 291 6 ta ta AUX issue-305 291 7 hlobalizatsii hlobalizatsii PROPN issue-305 292 1 [ [ X issue-305 292 2 banking banking NOUN issue-305 292 3 activities activity NOUN issue-305 292 4 in in ADP issue-305 292 5 the the DET issue-305 292 6 context context NOUN issue-305 292 7 of of ADP issue-305 292 8 integration integration NOUN issue-305 292 9 and and CCONJ issue-305 292 10 globalization globalization NOUN issue-305 292 11 ] ] PUNCT issue-305 292 12 . . PUNCT issue-305 293 1 finance finance NOUN issue-305 293 2 of of ADP issue-305 293 3 ukraine ukraine NOUN issue-305 293 4 . . PUNCT issue-305 294 1 № № NOUN issue-305 294 2 1 1 NUM issue-305 294 3 , , PUNCT issue-305 294 4 p. p. NOUN issue-305 294 5 138 138 NUM issue-305 294 6 - - SYM issue-305 294 7 146 146 NUM issue-305 294 8 . . PUNCT issue-305 294 9 chukhno chukhno NOUN issue-305 294 10 , , PUNCT issue-305 294 11 a. a. NOUN issue-305 294 12 a. a. NOUN issue-305 294 13 ( ( PUNCT issue-305 294 14 2007 2007 NUM issue-305 294 15 ) ) PUNCT issue-305 294 16 . . PUNCT issue-305 295 1 suchasni suchasni PROPN issue-305 295 2 ekonomichni ekonomichni PROPN issue-305 295 3 teorii teorii PROPN issue-305 295 4 : : PUNCT issue-305 295 5 pidruchnyk pidruchnyk PROPN issue-305 296 1 [ [ PUNCT issue-305 296 2 modern modern ADJ issue-305 296 3 economic economic ADJ issue-305 296 4 theories theory NOUN issue-305 296 5 : : PUNCT issue-305 296 6 textbook textbook NOUN issue-305 296 7 ] ] PUNCT issue-305 296 8 . . PUNCT issue-305 297 1 k. k. PROPN issue-305 297 2 : : PUNCT issue-305 298 1 znannia znannia PROPN issue-305 298 2 , , PUNCT issue-305 298 3 878 878 NUM issue-305 298 4 p. p. NOUN issue-305 298 5 shcherbyna shcherbyna NOUN issue-305 298 6 , , PUNCT issue-305 298 7 o. o. PROPN issue-305 298 8 v. v. PROPN issue-305 298 9 ( ( PUNCT issue-305 298 10 2001 2001 NUM issue-305 298 11 ) ) PUNCT issue-305 298 12 . . PUNCT issue-305 299 1 problemy problemy PROPN issue-305 299 2 hlobalizatsii hlobalizatsii PROPN issue-305 299 3 svitovoi svitovoi VERB issue-305 299 4 ekonomiky ekonomiky VERB issue-305 300 1 [ [ PUNCT issue-305 300 2 issues issue NOUN issue-305 300 3 of of ADP issue-305 300 4 the the DET issue-305 300 5 globalization globalization NOUN issue-305 300 6 of of ADP issue-305 300 7 the the DET issue-305 300 8 world world NOUN issue-305 300 9 economy economy NOUN issue-305 300 10 ] ] PUNCT issue-305 300 11 . . PUNCT issue-305 301 1 formation formation NOUN issue-305 301 2 of of ADP issue-305 301 3 market market NOUN issue-305 301 4 relations relation NOUN issue-305 301 5 in in ADP issue-305 301 6 ukraine ukraine NOUN issue-305 301 7 : : PUNCT issue-305 301 8 collection collection NOUN issue-305 301 9 of of ADP issue-305 301 10 research research NOUN issue-305 301 11 papers paper NOUN issue-305 301 12 . . PUNCT issue-305 302 1 issue issue NOUN issue-305 302 2 12 12 NUM issue-305 302 3 / / SYM issue-305 302 4 se se PROPN issue-305 302 5 i.k i.k PROPN issue-305 302 6 . . PROPN issue-305 302 7 bondar bondar PROPN issue-305 302 8 , , PUNCT issue-305 302 9 168 168 NUM issue-305 302 10 p. p. NOUN issue-305 302 11 yukhymenko yukhymenko NOUN issue-305 302 12 - - PUNCT issue-305 302 13 nazaruk nazaruk PROPN issue-305 302 14 , , PUNCT issue-305 302 15 i. i. NOUN issue-305 302 16 a. a. PROPN issue-305 302 17 ( ( PUNCT issue-305 302 18 2014 2014 NUM issue-305 302 19 ) ) PUNCT issue-305 302 20 . . PUNCT issue-305 303 1 deiaki deiaki PROPN issue-305 303 2 pytannia pytannia PROPN issue-305 303 3 rozvytku rozvytku PROPN issue-305 303 4 bukhhalterskoho bukhhalterskoho NOUN issue-305 303 5 obliku obliku VERB issue-305 303 6 na na PROPN issue-305 303 7 osnovi osnovi PROPN issue-305 303 8 polozhen polozhen PROPN issue-305 303 9 ahentskoi ahentskoi VERB issue-305 303 10 teorii teorii NOUN issue-305 304 1 [ [ PUNCT issue-305 304 2 some some DET issue-305 304 3 issues issue NOUN issue-305 304 4 of of ADP issue-305 304 5 accounting accounting NOUN issue-305 304 6 development development NOUN issue-305 304 7 based base VERB issue-305 304 8 on on ADP issue-305 304 9 the the DET issue-305 304 10 provisions provision NOUN issue-305 304 11 of of ADP issue-305 304 12 the the DET issue-305 304 13 agency agency NOUN issue-305 304 14 theory theory NOUN issue-305 304 15 ] ] PUNCT issue-305 304 16 . . PUNCT issue-305 305 1 issues issue NOUN issue-305 305 2 of of ADP issue-305 305 3 the the DET issue-305 305 4 theory theory NOUN issue-305 305 5 and and CCONJ issue-305 305 6 methodology methodology NOUN issue-305 305 7 of of ADP issue-305 305 8 accounting accounting NOUN issue-305 305 9 , , PUNCT issue-305 305 10 control control NOUN issue-305 305 11 , , PUNCT issue-305 305 12 and and CCONJ issue-305 305 13 analysis analysis NOUN issue-305 305 14 , , PUNCT issue-305 305 15 № № ADP issue-305 305 16 1 1 NUM issue-305 305 17 ( ( PUNCT issue-305 305 18 28 28 NUM issue-305 305 19 ) ) PUNCT issue-305 305 20 , , PUNCT issue-305 305 21 p. p. NOUN issue-305 305 22 333 333 NUM issue-305 305 23 - - SYM issue-305 305 24 342 342 NUM issue-305 305 25 . . PUNCT