id sid tid token lemma pos issue-410 1 1 baltic baltic PROPN issue-410 1 2 journal journal PROPN issue-410 1 3 of of ADP issue-410 1 4 economic economic ADJ issue-410 1 5 studies study NOUN issue-410 1 6 261 261 NUM issue-410 1 7 vol vol NOUN issue-410 1 8 . . PROPN issue-410 2 1 4 4 NUM issue-410 2 2 , , PUNCT issue-410 2 3 no no INTJ issue-410 2 4 . . NOUN issue-410 2 5 2 2 NUM issue-410 2 6 , , PUNCT issue-410 2 7 2018 2018 NUM issue-410 2 8 corresponding correspond VERB issue-410 2 9 author author NOUN issue-410 2 10 : : PUNCT issue-410 2 11 1 1 NUM issue-410 2 12 department department NOUN issue-410 2 13 of of ADP issue-410 2 14 accounting accounting NOUN issue-410 2 15 and and CCONJ issue-410 2 16 analysis analysis NOUN issue-410 2 17 , , PUNCT issue-410 2 18 lviv lviv PROPN issue-410 2 19 polytechnic polytechnic ADJ issue-410 2 20 national national ADJ issue-410 2 21 university university NOUN issue-410 2 22 . . PUNCT issue-410 3 1 e e X issue-410 3 2 - - NOUN issue-410 3 3 mail mail NOUN issue-410 3 4 : : PUNCT issue-410 3 5 i.yaremko@i.ua i.yaremko@i.ua PROPN issue-410 3 6 2 2 NUM issue-410 3 7 department department NOUN issue-410 3 8 of of ADP issue-410 3 9 accounting accounting NOUN issue-410 3 10 and and CCONJ issue-410 3 11 analysis analysis NOUN issue-410 3 12 , , PUNCT issue-410 3 13 lviv lviv PROPN issue-410 3 14 polytechnic polytechnic ADJ issue-410 3 15 national national ADJ issue-410 3 16 university university NOUN issue-410 3 17 . . PUNCT issue-410 4 1 e e X issue-410 4 2 - - NOUN issue-410 4 3 mail mail NOUN issue-410 4 4 : : PUNCT issue-410 4 5 voskresenskat@ukr.net voskresenskat@ukr.net PROPN issue-410 4 6 doi doi PROPN issue-410 4 7 : : PUNCT issue-410 4 8 https://doi.org/10.30525/2256-0742/2018-4-2-261-267 https://doi.org/10.30525/2256-0742/2018-4-2-261-267 PROPN issue-410 4 9 transaction transaction NOUN issue-410 4 10 costs cost NOUN issue-410 4 11 of of ADP issue-410 4 12 enterprises enterprise NOUN issue-410 4 13 : : PUNCT issue-410 4 14 the the DET issue-410 4 15 issue issue NOUN issue-410 4 16 of of ADP issue-410 4 17 accounting accounting NOUN issue-410 4 18 and and CCONJ issue-410 4 19 analysis analysis NOUN issue-410 4 20 management management NOUN issue-410 4 21 igor igor PROPN issue-410 4 22 yaremko1 yaremko1 PROPN issue-410 4 23 , , PUNCT issue-410 4 24 tetiana tetiana PROPN issue-410 4 25 voskresenska2 voskresenska2 PROPN issue-410 4 26 lviv lviv PROPN issue-410 4 27 polytechnic polytechnic ADJ issue-410 4 28 national national ADJ issue-410 4 29 university university PROPN issue-410 4 30 , , PUNCT issue-410 4 31 ukraine ukraine PROPN issue-410 4 32 abstract abstract NOUN issue-410 4 33 . . PUNCT issue-410 5 1 major major ADJ issue-410 5 2 obstacles obstacle NOUN issue-410 5 3 to to ADP issue-410 5 4 securing secure VERB issue-410 5 5 rational rational ADJ issue-410 5 6 organization organization NOUN issue-410 5 7 of of ADP issue-410 5 8 accounting accounting NOUN issue-410 5 9 and and CCONJ issue-410 5 10 analytical analytical ADJ issue-410 5 11 support support NOUN issue-410 5 12 system system NOUN issue-410 5 13 of of ADP issue-410 5 14 the the DET issue-410 5 15 enterprise enterprise NOUN issue-410 5 16 transaction transaction NOUN issue-410 5 17 costs cost NOUN issue-410 5 18 management management NOUN issue-410 5 19 are be AUX issue-410 5 20 examined examine VERB issue-410 5 21 . . PUNCT issue-410 6 1 organizational organizational ADJ issue-410 6 2 and and CCONJ issue-410 6 3 methodological methodological ADJ issue-410 6 4 peculiarities peculiarity NOUN issue-410 6 5 of of ADP issue-410 6 6 accounting accounting NOUN issue-410 6 7 and and CCONJ issue-410 6 8 analysis analysis NOUN issue-410 6 9 of of ADP issue-410 6 10 economic economic ADJ issue-410 6 11 entities entity NOUN issue-410 6 12 ’ ' PUNCT issue-410 6 13 transaction transaction NOUN issue-410 6 14 costs cost NOUN issue-410 6 15 are be AUX issue-410 6 16 defined define VERB issue-410 6 17 . . PUNCT issue-410 7 1 characteristic characteristic ADJ issue-410 7 2 aspects aspect NOUN issue-410 7 3 of of ADP issue-410 7 4 official official ADJ issue-410 7 5 transaction transaction NOUN issue-410 7 6 cost cost NOUN issue-410 7 7 reporting reporting NOUN issue-410 7 8 in in ADP issue-410 7 9 accounting accounting NOUN issue-410 7 10 system system NOUN issue-410 7 11 as as ADP issue-410 7 12 a a DET issue-410 7 13 part part NOUN issue-410 7 14 of of ADP issue-410 7 15 administrative administrative ADJ issue-410 7 16 , , PUNCT issue-410 7 17 marketing marketing NOUN issue-410 7 18 , , PUNCT issue-410 7 19 and and CCONJ issue-410 7 20 other other ADJ issue-410 7 21 operating operating NOUN issue-410 7 22 expenses expense NOUN issue-410 7 23 are be AUX issue-410 7 24 analysed analyse VERB issue-410 7 25 . . PUNCT issue-410 8 1 exclusively exclusively ADV issue-410 8 2 approximate approximate ADJ issue-410 8 3 estimate estimate NOUN issue-410 8 4 of of ADP issue-410 8 5 most most ADJ issue-410 8 6 kinds kind NOUN issue-410 8 7 of of ADP issue-410 8 8 transaction transaction NOUN issue-410 8 9 costs cost NOUN issue-410 8 10 is be AUX issue-410 8 11 recorded record VERB issue-410 8 12 . . PUNCT issue-410 9 1 a a DET issue-410 9 2 significant significant ADJ issue-410 9 3 impact impact NOUN issue-410 9 4 of of ADP issue-410 9 5 the the DET issue-410 9 6 amount amount NOUN issue-410 9 7 and and CCONJ issue-410 9 8 structure structure NOUN issue-410 9 9 of of ADP issue-410 9 10 transaction transaction NOUN issue-410 9 11 costs cost NOUN issue-410 9 12 on on ADP issue-410 9 13 the the DET issue-410 9 14 efficiency efficiency NOUN issue-410 9 15 of of ADP issue-410 9 16 managerial managerial ADJ issue-410 9 17 decisions decision NOUN issue-410 9 18 regarding regard VERB issue-410 9 19 further further ADJ issue-410 9 20 enterprise enterprise NOUN issue-410 9 21 activity activity NOUN issue-410 9 22 and and CCONJ issue-410 9 23 competitive competitive ADJ issue-410 9 24 performance performance NOUN issue-410 9 25 is be AUX issue-410 9 26 proved prove VERB issue-410 9 27 . . PUNCT issue-410 10 1 certain certain ADJ issue-410 10 2 approaches approach NOUN issue-410 10 3 to to ADP issue-410 10 4 accounting accounting NOUN issue-410 10 5 and and CCONJ issue-410 10 6 analytical analytical ADJ issue-410 10 7 reporting reporting NOUN issue-410 10 8 of of ADP issue-410 10 9 the the DET issue-410 10 10 enterprise enterprise NOUN issue-410 10 11 transaction transaction NOUN issue-410 10 12 costs cost NOUN issue-410 10 13 are be AUX issue-410 10 14 formed form VERB issue-410 10 15 . . PUNCT issue-410 11 1 the the DET issue-410 11 2 aim aim NOUN issue-410 11 3 of of ADP issue-410 11 4 the the DET issue-410 11 5 article article NOUN issue-410 11 6 is be AUX issue-410 11 7 to to PART issue-410 11 8 investigate investigate VERB issue-410 11 9 basic basic ADJ issue-410 11 10 approaches approach NOUN issue-410 11 11 to to ADP issue-410 11 12 and and CCONJ issue-410 11 13 methodological methodological ADJ issue-410 11 14 foundation foundation NOUN issue-410 11 15 of of ADP issue-410 11 16 identifying identifying NOUN issue-410 11 17 , , PUNCT issue-410 11 18 accounting accounting NOUN issue-410 11 19 , , PUNCT issue-410 11 20 and and CCONJ issue-410 11 21 analysis analysis NOUN issue-410 11 22 of of ADP issue-410 11 23 economic economic ADJ issue-410 11 24 entities entity NOUN issue-410 11 25 ’ ' PUNCT issue-410 11 26 transaction transaction NOUN issue-410 11 27 costs cost NOUN issue-410 11 28 , , PUNCT issue-410 11 29 as as ADV issue-410 11 30 well well ADV issue-410 11 31 as as ADP issue-410 11 32 their their PRON issue-410 11 33 compliance compliance NOUN issue-410 11 34 with with ADP issue-410 11 35 modern modern ADJ issue-410 11 36 economic economic ADJ issue-410 11 37 realia realia NOUN issue-410 11 38 . . PUNCT issue-410 12 1 the the DET issue-410 12 2 subject subject NOUN issue-410 12 3 of of ADP issue-410 12 4 the the DET issue-410 12 5 article article NOUN issue-410 12 6 consists consist VERB issue-410 12 7 of of ADP issue-410 12 8 the the DET issue-410 12 9 in in ADP issue-410 12 10 - - PUNCT issue-410 12 11 depth depth NOUN issue-410 12 12 clarification clarification NOUN issue-410 12 13 of of ADP issue-410 12 14 content content NOUN issue-410 12 15 and and CCONJ issue-410 12 16 economic economic ADJ issue-410 12 17 matter matter NOUN issue-410 12 18 of of ADP issue-410 12 19 transaction transaction NOUN issue-410 12 20 costs cost NOUN issue-410 12 21 under under ADP issue-410 12 22 the the DET issue-410 12 23 conditions condition NOUN issue-410 12 24 of of ADP issue-410 12 25 modern modern ADJ issue-410 12 26 economy economy NOUN issue-410 12 27 ; ; PUNCT issue-410 12 28 definition definition NOUN issue-410 12 29 and and CCONJ issue-410 12 30 generalization generalization NOUN issue-410 12 31 of of ADP issue-410 12 32 chief chief ADJ issue-410 12 33 problems problem NOUN issue-410 12 34 in in ADP issue-410 12 35 adaptive adaptive ADJ issue-410 12 36 accounting accounting NOUN issue-410 12 37 of of ADP issue-410 12 38 transaction transaction NOUN issue-410 12 39 costs cost VERB issue-410 12 40 management management NOUN issue-410 12 41 ; ; PUNCT issue-410 12 42 justification justification NOUN issue-410 12 43 of of ADP issue-410 12 44 accounting accounting NOUN issue-410 12 45 reporting reporting NOUN issue-410 12 46 of of ADP issue-410 12 47 transaction transaction NOUN issue-410 12 48 costs cost NOUN issue-410 12 49 with with ADP issue-410 12 50 due due ADJ issue-410 12 51 regard regard NOUN issue-410 12 52 to to ADP issue-410 12 53 peculiarities peculiarity NOUN issue-410 12 54 of of ADP issue-410 12 55 their their PRON issue-410 12 56 formalized formalized ADJ issue-410 12 57 and and CCONJ issue-410 12 58 unofficial unofficial ADJ issue-410 12 59 component component NOUN issue-410 12 60 reporting reporting NOUN issue-410 12 61 in in ADP issue-410 12 62 accounting accounting NOUN issue-410 12 63 system system NOUN issue-410 12 64 . . PUNCT issue-410 13 1 methods method NOUN issue-410 13 2 of of ADP issue-410 13 3 studying study VERB issue-410 13 4 into into ADP issue-410 13 5 theoretical theoretical ADJ issue-410 13 6 and and CCONJ issue-410 13 7 methodological methodological ADJ issue-410 13 8 background background NOUN issue-410 13 9 of of ADP issue-410 13 10 investigation investigation NOUN issue-410 13 11 there there PRON issue-410 13 12 are be VERB issue-410 13 13 general general ADJ issue-410 13 14 scientific scientific ADJ issue-410 13 15 methods method NOUN issue-410 13 16 of of ADP issue-410 13 17 obtaining obtain VERB issue-410 13 18 knowledge knowledge NOUN issue-410 13 19 ( ( PUNCT issue-410 13 20 analysis analysis NOUN issue-410 13 21 , , PUNCT issue-410 13 22 theoretical theoretical ADJ issue-410 13 23 generalization generalization NOUN issue-410 13 24 , , PUNCT issue-410 13 25 comparison comparison NOUN issue-410 13 26 ) ) PUNCT issue-410 13 27 , , PUNCT issue-410 13 28 which which PRON issue-410 13 29 were be AUX issue-410 13 30 basically basically ADV issue-410 13 31 applied apply VERB issue-410 13 32 while while SCONJ issue-410 13 33 studying study VERB issue-410 13 34 approaches approach NOUN issue-410 13 35 to to ADP issue-410 13 36 the the DET issue-410 13 37 identification identification NOUN issue-410 13 38 , , PUNCT issue-410 13 39 as as ADV issue-410 13 40 well well ADV issue-410 13 41 as as ADP issue-410 13 42 accounting accounting NOUN issue-410 13 43 and and CCONJ issue-410 13 44 analytical analytical ADJ issue-410 13 45 reporting reporting NOUN issue-410 13 46 of of ADP issue-410 13 47 transaction transaction NOUN issue-410 13 48 costs cost NOUN issue-410 13 49 ; ; PUNCT issue-410 13 50 methods method NOUN issue-410 13 51 of of ADP issue-410 13 52 systematization systematization NOUN issue-410 13 53 – – PUNCT issue-410 13 54 in in ADP issue-410 13 55 establishing establish VERB issue-410 13 56 preconditions precondition NOUN issue-410 13 57 and and CCONJ issue-410 13 58 challenges challenge NOUN issue-410 13 59 of of ADP issue-410 13 60 accounting accounting NOUN issue-410 13 61 and and CCONJ issue-410 13 62 analytical analytical ADJ issue-410 13 63 reporting reporting NOUN issue-410 13 64 of of ADP issue-410 13 65 transaction transaction NOUN issue-410 13 66 costs cost NOUN issue-410 13 67 ; ; PUNCT issue-410 13 68 systematic systematic ADJ issue-410 13 69 approach approach NOUN issue-410 13 70 – – PUNCT issue-410 13 71 in in ADP issue-410 13 72 determining determine VERB issue-410 13 73 the the DET issue-410 13 74 scheme scheme NOUN issue-410 13 75 of of ADP issue-410 13 76 transaction transaction NOUN issue-410 13 77 costs cost NOUN issue-410 13 78 origin origin NOUN issue-410 13 79 as as ADV issue-410 13 80 far far ADV issue-410 13 81 as as SCONJ issue-410 13 82 national national ADJ issue-410 13 83 economic economic ADJ issue-410 13 84 subjects subject NOUN issue-410 13 85 are be AUX issue-410 13 86 concerned concern VERB issue-410 13 87 ; ; PUNCT issue-410 13 88 statistical statistical ADJ issue-410 13 89 methods method NOUN issue-410 13 90 – – PUNCT issue-410 13 91 used use VERB issue-410 13 92 while while SCONJ issue-410 13 93 analysing analyse VERB issue-410 13 94 the the DET issue-410 13 95 rates rate NOUN issue-410 13 96 of of ADP issue-410 13 97 transaction transaction NOUN issue-410 13 98 costs cost NOUN issue-410 13 99 . . PUNCT issue-410 14 1 the the DET issue-410 14 2 practical practical ADJ issue-410 14 3 significance significance NOUN issue-410 14 4 of of ADP issue-410 14 5 the the DET issue-410 14 6 work work NOUN issue-410 14 7 consists consist VERB issue-410 14 8 in in ADP issue-410 14 9 the the DET issue-410 14 10 investigation investigation NOUN issue-410 14 11 of of ADP issue-410 14 12 current current ADJ issue-410 14 13 methodological methodological ADJ issue-410 14 14 aspects aspect NOUN issue-410 14 15 of of ADP issue-410 14 16 identification identification NOUN issue-410 14 17 , , PUNCT issue-410 14 18 as as ADV issue-410 14 19 well well ADV issue-410 14 20 as as ADP issue-410 14 21 accounting accounting NOUN issue-410 14 22 and and CCONJ issue-410 14 23 analytical analytical ADJ issue-410 14 24 reporting reporting NOUN issue-410 14 25 of of ADP issue-410 14 26 transaction transaction NOUN issue-410 14 27 costs cost NOUN issue-410 14 28 , , PUNCT issue-410 14 29 in in ADP issue-410 14 30 order order NOUN issue-410 14 31 to to PART issue-410 14 32 work work VERB issue-410 14 33 out out ADP issue-410 14 34 adaptive adaptive ADJ issue-410 14 35 mechanisms mechanism NOUN issue-410 14 36 of of ADP issue-410 14 37 their their PRON issue-410 14 38 pegging pegging NOUN issue-410 14 39 , , PUNCT issue-410 14 40 accounting accounting NOUN issue-410 14 41 , , PUNCT issue-410 14 42 and and CCONJ issue-410 14 43 analysis analysis NOUN issue-410 14 44 under under ADP issue-410 14 45 unstable unstable ADJ issue-410 14 46 economic economic ADJ issue-410 14 47 conditions condition NOUN issue-410 14 48 , , PUNCT issue-410 14 49 and and CCONJ issue-410 14 50 what what PRON issue-410 14 51 is be AUX issue-410 14 52 more more ADJ issue-410 14 53 , , PUNCT issue-410 14 54 analysis analysis NOUN issue-410 14 55 of of ADP issue-410 14 56 significance significance NOUN issue-410 14 57 of of ADP issue-410 14 58 their their PRON issue-410 14 59 influence influence NOUN issue-410 14 60 on on ADP issue-410 14 61 competitive competitive ADJ issue-410 14 62 capacity capacity NOUN issue-410 14 63 of of ADP issue-410 14 64 enterprises enterprise NOUN issue-410 14 65 under under ADP issue-410 14 66 the the DET issue-410 14 67 conditions condition NOUN issue-410 14 68 of of ADP issue-410 14 69 disequilibrium disequilibrium NOUN issue-410 14 70 national national ADJ issue-410 14 71 economy economy NOUN issue-410 14 72 . . PUNCT issue-410 15 1 value value NOUN issue-410 15 2 / / SYM issue-410 15 3 originality originality NOUN issue-410 15 4 . . PUNCT issue-410 16 1 the the DET issue-410 16 2 originality originality NOUN issue-410 16 3 of of ADP issue-410 16 4 the the DET issue-410 16 5 work work NOUN issue-410 16 6 consists consist VERB issue-410 16 7 in in ADP issue-410 16 8 the the DET issue-410 16 9 practical practical ADJ issue-410 16 10 reinforcement reinforcement NOUN issue-410 16 11 of of ADP issue-410 16 12 scientists scientist NOUN issue-410 16 13 ’ ' PUNCT issue-410 16 14 theoretical theoretical ADJ issue-410 16 15 insights insight NOUN issue-410 16 16 and and CCONJ issue-410 16 17 formulation formulation NOUN issue-410 16 18 of of ADP issue-410 16 19 improved improved ADJ issue-410 16 20 mechanisms mechanism NOUN issue-410 16 21 for for ADP issue-410 16 22 the the DET issue-410 16 23 identification identification NOUN issue-410 16 24 , , PUNCT issue-410 16 25 accounting accounting NOUN issue-410 16 26 , , PUNCT issue-410 16 27 and and CCONJ issue-410 16 28 analysis analysis NOUN issue-410 16 29 of of ADP issue-410 16 30 transaction transaction NOUN issue-410 16 31 costs cost NOUN issue-410 16 32 . . PUNCT issue-410 17 1 the the DET issue-410 17 2 theory theory NOUN issue-410 17 3 of of ADP issue-410 17 4 transaction transaction NOUN issue-410 17 5 costs cost NOUN issue-410 17 6 introduced introduce VERB issue-410 17 7 by by ADP issue-410 17 8 r. r. PROPN issue-410 17 9 coase coase PROPN issue-410 17 10 and and CCONJ issue-410 17 11 adapted adapt VERB issue-410 17 12 to to ADP issue-410 17 13 unstable unstable ADJ issue-410 17 14 conditions condition NOUN issue-410 17 15 of of ADP issue-410 17 16 the the DET issue-410 17 17 national national ADJ issue-410 17 18 economic economic ADJ issue-410 17 19 system system NOUN issue-410 17 20 development development NOUN issue-410 17 21 has have AUX issue-410 17 22 been be AUX issue-410 17 23 taken take VERB issue-410 17 24 as as ADP issue-410 17 25 a a DET issue-410 17 26 basic basic ADJ issue-410 17 27 concept concept NOUN issue-410 17 28 of of ADP issue-410 17 29 identification identification NOUN issue-410 17 30 , , PUNCT issue-410 17 31 accounting accounting NOUN issue-410 17 32 and and CCONJ issue-410 17 33 analytical analytical ADJ issue-410 17 34 reporting reporting NOUN issue-410 17 35 of of ADP issue-410 17 36 enterprises enterprise NOUN issue-410 17 37 ’ ' PUNCT issue-410 17 38 transaction transaction NOUN issue-410 17 39 costs cost NOUN issue-410 17 40 . . PUNCT issue-410 18 1 key key ADJ issue-410 18 2 words word NOUN issue-410 18 3 : : PUNCT issue-410 18 4 accounting accounting NOUN issue-410 18 5 of of ADP issue-410 18 6 transaction transaction NOUN issue-410 18 7 costs cost NOUN issue-410 18 8 , , PUNCT issue-410 18 9 transformational transformational ADJ issue-410 18 10 costs cost NOUN issue-410 18 11 , , PUNCT issue-410 18 12 official official ADJ issue-410 18 13 and and CCONJ issue-410 18 14 unofficial unofficial ADJ issue-410 18 15 transaction transaction NOUN issue-410 18 16 costs cost NOUN issue-410 18 17 , , PUNCT issue-410 18 18 identification identification NOUN issue-410 18 19 and and CCONJ issue-410 18 20 estimation estimation NOUN issue-410 18 21 of of ADP issue-410 18 22 transaction transaction NOUN issue-410 18 23 costs cost NOUN issue-410 18 24 , , PUNCT issue-410 18 25 economic economic ADJ issue-410 18 26 analysis analysis NOUN issue-410 18 27 of of ADP issue-410 18 28 transaction transaction NOUN issue-410 18 29 costs cost NOUN issue-410 18 30 . . PUNCT issue-410 19 1 jel jel PROPN issue-410 19 2 classification classification NOUN issue-410 19 3 : : PUNCT issue-410 19 4 d23 d23 PROPN issue-410 19 5 , , PUNCT issue-410 19 6 d61 d61 PROPN issue-410 19 7 , , PUNCT issue-410 19 8 m41 m41 PROPN issue-410 19 9 , , PUNCT issue-410 19 10 о17 о17 NOUN issue-410 19 11 1 1 NUM issue-410 19 12 . . PUNCT issue-410 20 1 introduction introduction NOUN issue-410 20 2 the the DET issue-410 20 3 instability instability NOUN issue-410 20 4 of of ADP issue-410 20 5 the the DET issue-410 20 6 global global ADJ issue-410 20 7 economic economic ADJ issue-410 20 8 situation situation NOUN issue-410 20 9 has have AUX issue-410 20 10 led lead VERB issue-410 20 11 to to ADP issue-410 20 12 a a DET issue-410 20 13 shift shift NOUN issue-410 20 14 in in ADP issue-410 20 15 priorities priority NOUN issue-410 20 16 and and CCONJ issue-410 20 17 , , PUNCT issue-410 20 18 as as ADP issue-410 20 19 a a DET issue-410 20 20 consequence consequence NOUN issue-410 20 21 , , PUNCT issue-410 20 22 approaches approach NOUN issue-410 20 23 to to ADP issue-410 20 24 evaluating evaluate VERB issue-410 20 25 the the DET issue-410 20 26 efficiency efficiency NOUN issue-410 20 27 of of ADP issue-410 20 28 enterprises enterprise NOUN issue-410 20 29 . . PUNCT issue-410 21 1 in in ADP issue-410 21 2 hard hard ADJ issue-410 21 3 - - PUNCT issue-410 21 4 to to PART issue-410 21 5 - - PUNCT issue-410 21 6 predict predict VERB issue-410 21 7 economic economic ADJ issue-410 21 8 conditions condition NOUN issue-410 21 9 of of ADP issue-410 21 10 enterprise enterprise NOUN issue-410 21 11 functioning function VERB issue-410 21 12 , , PUNCT issue-410 21 13 one one NUM issue-410 21 14 of of ADP issue-410 21 15 the the DET issue-410 21 16 dominant dominant ADJ issue-410 21 17 indicators indicator NOUN issue-410 21 18 of of ADP issue-410 21 19 evaluating evaluate VERB issue-410 21 20 the the DET issue-410 21 21 efficiency efficiency NOUN issue-410 21 22 of of ADP issue-410 21 23 their their PRON issue-410 21 24 activities activity NOUN issue-410 21 25 is be AUX issue-410 21 26 the the DET issue-410 21 27 value value NOUN issue-410 21 28 and and CCONJ issue-410 21 29 level level NOUN issue-410 21 30 of of ADP issue-410 21 31 incurred incur VERB issue-410 21 32 costs cost NOUN issue-410 21 33 . . PUNCT issue-410 22 1 the the DET issue-410 22 2 current current ADJ issue-410 22 3 practice practice NOUN issue-410 22 4 of of ADP issue-410 22 5 management management NOUN issue-410 22 6 by by ADP issue-410 22 7 both both CCONJ issue-410 22 8 domestic domestic ADJ issue-410 22 9 and and CCONJ issue-410 22 10 foreign foreign ADJ issue-410 22 11 business business NOUN issue-410 22 12 entities entity NOUN issue-410 22 13 and and CCONJ issue-410 22 14 analytical analytical ADJ issue-410 22 15 reviews review NOUN issue-410 22 16 of of ADP issue-410 22 17 the the DET issue-410 22 18 activities activity NOUN issue-410 22 19 of of ADP issue-410 22 20 wellknown wellknown ADJ issue-410 22 21 world world NOUN issue-410 22 22 companies company NOUN issue-410 22 23 show show VERB issue-410 22 24 that that SCONJ issue-410 22 25 under under ADP issue-410 22 26 the the DET issue-410 22 27 current current ADJ issue-410 22 28 unstable unstable ADJ issue-410 22 29 economic economic ADJ issue-410 22 30 conditions condition NOUN issue-410 22 31 , , PUNCT issue-410 22 32 the the DET issue-410 22 33 greatest great ADJ issue-410 22 34 problems problem NOUN issue-410 22 35 baltic baltic PROPN issue-410 22 36 journal journal PROPN issue-410 22 37 of of ADP issue-410 22 38 economic economic ADJ issue-410 22 39 studies study NOUN issue-410 22 40 262 262 NUM issue-410 22 41 vol vol NOUN issue-410 22 42 . . PUNCT issue-410 22 43 4 4 NUM issue-410 22 44 , , PUNCT issue-410 22 45 no no INTJ issue-410 22 46 . . NOUN issue-410 22 47 2 2 NUM issue-410 22 48 , , PUNCT issue-410 22 49 2018 2018 NUM issue-410 22 50 arise arise VERB issue-410 22 51 in in ADP issue-410 22 52 the the DET issue-410 22 53 information information NOUN issue-410 22 54 support support NOUN issue-410 22 55 for for ADP issue-410 22 56 sound sound ADJ issue-410 22 57 and and CCONJ issue-410 22 58 efficient efficient ADJ issue-410 22 59 cost cost NOUN issue-410 22 60 management management NOUN issue-410 22 61 , , PUNCT issue-410 22 62 in in ADP issue-410 22 63 particular particular ADJ issue-410 22 64 , , PUNCT issue-410 22 65 transaction transaction NOUN issue-410 22 66 costs cost NOUN issue-410 22 67 . . PUNCT issue-410 23 1 at at ADP issue-410 23 2 the the DET issue-410 23 3 same same ADJ issue-410 23 4 time time NOUN issue-410 23 5 , , PUNCT issue-410 23 6 along along ADP issue-410 23 7 with with ADP issue-410 23 8 the the DET issue-410 23 9 difficulties difficulty NOUN issue-410 23 10 associated associate VERB issue-410 23 11 with with ADP issue-410 23 12 the the DET issue-410 23 13 formation formation NOUN issue-410 23 14 of of ADP issue-410 23 15 qualitative qualitative ADJ issue-410 23 16 information information NOUN issue-410 23 17 support support NOUN issue-410 23 18 for for ADP issue-410 23 19 managing manage VERB issue-410 23 20 the the DET issue-410 23 21 transaction transaction NOUN issue-410 23 22 costs cost NOUN issue-410 23 23 of of ADP issue-410 23 24 an an DET issue-410 23 25 enterprise enterprise NOUN issue-410 23 26 , , PUNCT issue-410 23 27 there there PRON issue-410 23 28 are be VERB issue-410 23 29 problems problem NOUN issue-410 23 30 with with ADP issue-410 23 31 the the DET issue-410 23 32 choice choice NOUN issue-410 23 33 of of ADP issue-410 23 34 economic economic ADJ issue-410 23 35 tools tool NOUN issue-410 23 36 for for ADP issue-410 23 37 their their PRON issue-410 23 38 accounting accounting NOUN issue-410 23 39 and and CCONJ issue-410 23 40 analytical analytical ADJ issue-410 23 41 reflection reflection NOUN issue-410 23 42 and and CCONJ issue-410 23 43 analysis analysis NOUN issue-410 23 44 . . PUNCT issue-410 24 1 this this PRON issue-410 24 2 is be AUX issue-410 24 3 due due ADJ issue-410 24 4 to to ADP issue-410 24 5 the the DET issue-410 24 6 incapability incapability NOUN issue-410 24 7 of of ADP issue-410 24 8 most most ADJ issue-410 24 9 economic economic ADJ issue-410 24 10 tools tool NOUN issue-410 24 11 to to PART issue-410 24 12 ensure ensure VERB issue-410 24 13 a a DET issue-410 24 14 fair fair ADJ issue-410 24 15 matching matching NOUN issue-410 24 16 of of ADP issue-410 24 17 the the DET issue-410 24 18 expediency expediency NOUN issue-410 24 19 and and CCONJ issue-410 24 20 efficiency efficiency NOUN issue-410 24 21 of of ADP issue-410 24 22 transaction transaction NOUN issue-410 24 23 costs cost NOUN issue-410 24 24 in in ADP issue-410 24 25 current current ADJ issue-410 24 26 activities activity NOUN issue-410 24 27 and and CCONJ issue-410 24 28 their their PRON issue-410 24 29 projections projection NOUN issue-410 24 30 in in ADP issue-410 24 31 the the DET issue-410 24 32 formation formation NOUN issue-410 24 33 and and CCONJ issue-410 24 34 maintenance maintenance NOUN issue-410 24 35 of of ADP issue-410 24 36 a a DET issue-410 24 37 satisfactory satisfactory ADJ issue-410 24 38 state state NOUN issue-410 24 39 of of ADP issue-410 24 40 long long ADJ issue-410 24 41 - - PUNCT issue-410 24 42 term term NOUN issue-410 24 43 conditions condition NOUN issue-410 24 44 for for ADP issue-410 24 45 the the DET issue-410 24 46 development development NOUN issue-410 24 47 of of ADP issue-410 24 48 an an DET issue-410 24 49 entity entity NOUN issue-410 24 50 . . PUNCT issue-410 25 1 an an DET issue-410 25 2 important important ADJ issue-410 25 3 role role NOUN issue-410 25 4 in in ADP issue-410 25 5 the the DET issue-410 25 6 study study NOUN issue-410 25 7 of of ADP issue-410 25 8 the the DET issue-410 25 9 value value NOUN issue-410 25 10 , , PUNCT issue-410 25 11 structure structure NOUN issue-410 25 12 of of ADP issue-410 25 13 transaction transaction NOUN issue-410 25 14 costs cost NOUN issue-410 25 15 , , PUNCT issue-410 25 16 and and CCONJ issue-410 25 17 ensuring ensure VERB issue-410 25 18 their their PRON issue-410 25 19 proper proper ADJ issue-410 25 20 accounting accounting NOUN issue-410 25 21 and and CCONJ issue-410 25 22 analytical analytical ADJ issue-410 25 23 reflection reflection NOUN issue-410 25 24 is be AUX issue-410 25 25 due due ADJ issue-410 25 26 to to ADP issue-410 25 27 the the DET issue-410 25 28 fact fact NOUN issue-410 25 29 that that SCONJ issue-410 25 30 in in ADP issue-410 25 31 the the DET issue-410 25 32 pre pre NOUN issue-410 25 33 - - ADJ issue-410 25 34 crisis crisis ADJ issue-410 25 35 period period NOUN issue-410 25 36 , , PUNCT issue-410 25 37 their their PRON issue-410 25 38 management management NOUN issue-410 25 39 played play VERB issue-410 25 40 a a DET issue-410 25 41 secondary secondary ADJ issue-410 25 42 role role NOUN issue-410 25 43 in in ADP issue-410 25 44 the the DET issue-410 25 45 overall overall ADJ issue-410 25 46 management management NOUN issue-410 25 47 process process NOUN issue-410 25 48 , , PUNCT issue-410 25 49 which which PRON issue-410 25 50 led lead VERB issue-410 25 51 to to ADP issue-410 25 52 their their PRON issue-410 25 53 unreasonable unreasonable ADJ issue-410 25 54 growth growth NOUN issue-410 25 55 in in ADP issue-410 25 56 certain certain ADJ issue-410 25 57 sectors sector NOUN issue-410 25 58 of of ADP issue-410 25 59 the the DET issue-410 25 60 domestic domestic ADJ issue-410 25 61 and and CCONJ issue-410 25 62 world world NOUN issue-410 25 63 economy economy NOUN issue-410 25 64 . . PUNCT issue-410 26 1 the the DET issue-410 26 2 lack lack NOUN issue-410 26 3 of of ADP issue-410 26 4 objective objective ADJ issue-410 26 5 grounds ground NOUN issue-410 26 6 for for ADP issue-410 26 7 the the DET issue-410 26 8 excessive excessive ADJ issue-410 26 9 growth growth NOUN issue-410 26 10 in in ADP issue-410 26 11 the the DET issue-410 26 12 value value NOUN issue-410 26 13 and and CCONJ issue-410 26 14 level level NOUN issue-410 26 15 of of ADP issue-410 26 16 transaction transaction NOUN issue-410 26 17 costs cost NOUN issue-410 26 18 of of ADP issue-410 26 19 economic economic ADJ issue-410 26 20 entities entity NOUN issue-410 26 21 in in ADP issue-410 26 22 practice practice NOUN issue-410 26 23 led lead VERB issue-410 26 24 to to ADP issue-410 26 25 a a DET issue-410 26 26 reduction reduction NOUN issue-410 26 27 in in ADP issue-410 26 28 the the DET issue-410 26 29 working work VERB issue-410 26 30 capital capital NOUN issue-410 26 31 of of ADP issue-410 26 32 the the DET issue-410 26 33 vast vast ADJ issue-410 26 34 majority majority NOUN issue-410 26 35 of of ADP issue-410 26 36 both both DET issue-410 26 37 individual individual ADJ issue-410 26 38 enterprises enterprise NOUN issue-410 26 39 and and CCONJ issue-410 26 40 countries country NOUN issue-410 26 41 as as ADP issue-410 26 42 a a DET issue-410 26 43 whole whole NOUN issue-410 26 44 . . PUNCT issue-410 27 1 the the DET issue-410 27 2 shifting shifting NOUN issue-410 27 3 of of ADP issue-410 27 4 the the DET issue-410 27 5 emphases emphasis NOUN issue-410 27 6 of of ADP issue-410 27 7 the the DET issue-410 27 8 evaluation evaluation NOUN issue-410 27 9 of of ADP issue-410 27 10 the the DET issue-410 27 11 enterprise enterprise NOUN issue-410 27 12 efficiency efficiency NOUN issue-410 27 13 through through ADP issue-410 27 14 the the DET issue-410 27 15 prism prism NOUN issue-410 27 16 of of ADP issue-410 27 17 transaction transaction NOUN issue-410 27 18 costs cost NOUN issue-410 27 19 requires require VERB issue-410 27 20 the the DET issue-410 27 21 formation formation NOUN issue-410 27 22 of of ADP issue-410 27 23 adequate adequate ADJ issue-410 27 24 informational informational ADJ issue-410 27 25 accounting accounting NOUN issue-410 27 26 and and CCONJ issue-410 27 27 analytical analytical ADJ issue-410 27 28 support support NOUN issue-410 27 29 that that PRON issue-410 27 30 can can AUX issue-410 27 31 determine determine VERB issue-410 27 32 the the DET issue-410 27 33 expediency expediency NOUN issue-410 27 34 of of ADP issue-410 27 35 costs cost NOUN issue-410 27 36 , , PUNCT issue-410 27 37 control control VERB issue-410 27 38 their their PRON issue-410 27 39 value value NOUN issue-410 27 40 , , PUNCT issue-410 27 41 forecast forecast VERB issue-410 27 42 the the DET issue-410 27 43 possible possible ADJ issue-410 27 44 consequences consequence NOUN issue-410 27 45 of of ADP issue-410 27 46 transaction transaction NOUN issue-410 27 47 costs cost NOUN issue-410 27 48 incurred incur VERB issue-410 27 49 for for ADP issue-410 27 50 the the DET issue-410 27 51 current current ADJ issue-410 27 52 and and CCONJ issue-410 27 53 future future ADJ issue-410 27 54 activities activity NOUN issue-410 27 55 of of ADP issue-410 27 56 a a DET issue-410 27 57 company company NOUN issue-410 27 58 . . PUNCT issue-410 28 1 2 2 X issue-410 28 2 . . NUM issue-410 28 3 preconditions precondition NOUN issue-410 28 4 of of ADP issue-410 28 5 transaction transaction NOUN issue-410 28 6 costs cost NOUN issue-410 28 7 ’ ' PUNCT issue-410 28 8 accounting accounting NOUN issue-410 28 9 and and CCONJ issue-410 28 10 analysis analysis NOUN issue-410 28 11 volatility volatility NOUN issue-410 28 12 and and CCONJ issue-410 28 13 variability variability NOUN issue-410 28 14 of of ADP issue-410 28 15 the the DET issue-410 28 16 world world NOUN issue-410 28 17 financial financial ADJ issue-410 28 18 and and CCONJ issue-410 28 19 economic economic ADJ issue-410 28 20 situation situation NOUN issue-410 28 21 caused cause VERB issue-410 28 22 the the DET issue-410 28 23 need need NOUN issue-410 28 24 to to PART issue-410 28 25 revaluate revaluate VERB issue-410 28 26 current current ADJ issue-410 28 27 approaches approach NOUN issue-410 28 28 to to ADP issue-410 28 29 the the DET issue-410 28 30 performance performance NOUN issue-410 28 31 evaluation evaluation NOUN issue-410 28 32 of of ADP issue-410 28 33 economic economic ADJ issue-410 28 34 entities entity NOUN issue-410 28 35 ’ ' PUNCT issue-410 28 36 activity activity NOUN issue-410 28 37 . . PUNCT issue-410 29 1 under under ADP issue-410 29 2 such such ADJ issue-410 29 3 economic economic ADJ issue-410 29 4 conditions condition NOUN issue-410 29 5 , , PUNCT issue-410 29 6 enterprise enterprise NOUN issue-410 29 7 efficiency efficiency NOUN issue-410 29 8 evaluation evaluation NOUN issue-410 29 9 on on ADP issue-410 29 10 the the DET issue-410 29 11 basis basis NOUN issue-410 29 12 of of ADP issue-410 29 13 the the DET issue-410 29 14 amount amount NOUN issue-410 29 15 of of ADP issue-410 29 16 earned earn VERB issue-410 29 17 profit profit NOUN issue-410 29 18 or or CCONJ issue-410 29 19 its its PRON issue-410 29 20 relative relative ADJ issue-410 29 21 index index NOUN issue-410 29 22 ( ( PUNCT issue-410 29 23 profitability profitability NOUN issue-410 29 24 ) ) PUNCT issue-410 29 25 does do AUX issue-410 29 26 not not PART issue-410 29 27 make make VERB issue-410 29 28 it it PRON issue-410 29 29 possible possible ADJ issue-410 29 30 to to PART issue-410 29 31 make make VERB issue-410 29 32 adequate adequate ADJ issue-410 29 33 conclusions conclusion NOUN issue-410 29 34 to to ADP issue-410 29 35 a a DET issue-410 29 36 high high ADJ issue-410 29 37 degree degree NOUN issue-410 29 38 of of ADP issue-410 29 39 accuracy accuracy NOUN issue-410 29 40 regarding regard VERB issue-410 29 41 true true ADJ issue-410 29 42 perspectives perspective NOUN issue-410 29 43 of of ADP issue-410 29 44 the the DET issue-410 29 45 enterprise enterprise NOUN issue-410 29 46 concerning concern VERB issue-410 29 47 defining define VERB issue-410 29 48 and and CCONJ issue-410 29 49 following follow VERB issue-410 29 50 the the DET issue-410 29 51 selected select VERB issue-410 29 52 business business NOUN issue-410 29 53 line line NOUN issue-410 29 54 . . PUNCT issue-410 30 1 under under ADP issue-410 30 2 dynamically dynamically ADV issue-410 30 3 unstable unstable ADJ issue-410 30 4 conditions condition NOUN issue-410 30 5 , , PUNCT issue-410 30 6 overall overall ADJ issue-410 30 7 costs cost NOUN issue-410 30 8 or or CCONJ issue-410 30 9 their their PRON issue-410 30 10 certain certain ADJ issue-410 30 11 components component NOUN issue-410 30 12 are be AUX issue-410 30 13 considered consider VERB issue-410 30 14 to to PART issue-410 30 15 be be AUX issue-410 30 16 significant significant ADJ issue-410 30 17 , , PUNCT issue-410 30 18 complex complex ADJ issue-410 30 19 , , PUNCT issue-410 30 20 and and CCONJ issue-410 30 21 one one NUM issue-410 30 22 of of ADP issue-410 30 23 the the DET issue-410 30 24 key key ADJ issue-410 30 25 appraisal appraisal NOUN issue-410 30 26 objects object NOUN issue-410 30 27 for for ADP issue-410 30 28 the the DET issue-410 30 29 assessment assessment NOUN issue-410 30 30 of of ADP issue-410 30 31 enterprise enterprise NOUN issue-410 30 32 activity activity NOUN issue-410 30 33 . . PUNCT issue-410 31 1 in in ADP issue-410 31 2 the the DET issue-410 31 3 economics economic NOUN issue-410 31 4 literature literature NOUN issue-410 31 5 , , PUNCT issue-410 31 6 alongside alongside ADP issue-410 31 7 with with ADP issue-410 31 8 the the DET issue-410 31 9 research research NOUN issue-410 31 10 into into ADP issue-410 31 11 transformational transformational ADJ issue-410 31 12 costs cost NOUN issue-410 31 13 ( ( PUNCT issue-410 31 14 associated associate VERB issue-410 31 15 with with ADP issue-410 31 16 manufacturing manufacturing NOUN issue-410 31 17 ) ) PUNCT issue-410 31 18 , , PUNCT issue-410 31 19 scholars scholar NOUN issue-410 31 20 bring bring VERB issue-410 31 21 forward forward ADV issue-410 31 22 numerous numerous ADJ issue-410 31 23 arguments argument NOUN issue-410 31 24 on on ADP issue-410 31 25 the the DET issue-410 31 26 necessity necessity NOUN issue-410 31 27 of of ADP issue-410 31 28 accounting accounting NOUN issue-410 31 29 and and CCONJ issue-410 31 30 analysis analysis NOUN issue-410 31 31 of of ADP issue-410 31 32 transaction transaction NOUN issue-410 31 33 costs cost NOUN issue-410 31 34 ( ( PUNCT issue-410 31 35 for for ADP issue-410 31 36 marketing marketing NOUN issue-410 31 37 mechanism mechanism NOUN issue-410 31 38 functioning function VERB issue-410 31 39 ) ) PUNCT issue-410 31 40 that that PRON issue-410 31 41 are be AUX issue-410 31 42 of of ADP issue-410 31 43 major major ADJ issue-410 31 44 importance importance NOUN issue-410 31 45 under under ADP issue-410 31 46 the the DET issue-410 31 47 conditions condition NOUN issue-410 31 48 of of ADP issue-410 31 49 disequilibrium disequilibrium NOUN issue-410 31 50 economy economy NOUN issue-410 31 51 . . PUNCT issue-410 32 1 a a DET issue-410 32 2 closer close ADJ issue-410 32 3 attention attention NOUN issue-410 32 4 to to ADP issue-410 32 5 the the DET issue-410 32 6 research research NOUN issue-410 32 7 into into ADP issue-410 32 8 transaction transaction NOUN issue-410 32 9 costs cost NOUN issue-410 32 10 is be AUX issue-410 32 11 due due ADJ issue-410 32 12 to to PART issue-410 32 13 dynamically dynamically ADV issue-410 32 14 uncontrolled uncontrolled ADJ issue-410 32 15 and and CCONJ issue-410 32 16 massive massive ADJ issue-410 32 17 growth growth NOUN issue-410 32 18 of of ADP issue-410 32 19 their their PRON issue-410 32 20 amount amount NOUN issue-410 32 21 , , PUNCT issue-410 32 22 which which PRON issue-410 32 23 led lead VERB issue-410 32 24 to to ADP issue-410 32 25 the the DET issue-410 32 26 expansion expansion NOUN issue-410 32 27 of of ADP issue-410 32 28 world world NOUN issue-410 32 29 economic economic ADJ issue-410 32 30 crisis crisis NOUN issue-410 32 31 in in ADP issue-410 32 32 2008–2018 2008–2018 NUM issue-410 32 33 . . PUNCT issue-410 33 1 numerous numerous ADJ issue-410 33 2 current current ADJ issue-410 33 3 calculations calculation NOUN issue-410 33 4 made make VERB issue-410 33 5 by by ADP issue-410 33 6 foreign foreign ADJ issue-410 33 7 and and CCONJ issue-410 33 8 national national ADJ issue-410 33 9 scholars scholar NOUN issue-410 33 10 have have AUX issue-410 33 11 proven prove VERB issue-410 33 12 the the DET issue-410 33 13 influence influence NOUN issue-410 33 14 of of ADP issue-410 33 15 transaction transaction NOUN issue-410 33 16 costs cost NOUN issue-410 33 17 on on ADP issue-410 33 18 the the DET issue-410 33 19 violation violation NOUN issue-410 33 20 of of ADP issue-410 33 21 world world NOUN issue-410 33 22 economic economic ADJ issue-410 33 23 stability stability NOUN issue-410 33 24 . . PUNCT issue-410 34 1 according accord VERB issue-410 34 2 to to ADP issue-410 34 3 scholars scholar NOUN issue-410 34 4 ’ ' PUNCT issue-410 34 5 calculations calculation NOUN issue-410 34 6 ( ( PUNCT issue-410 34 7 based base VERB issue-410 34 8 on on ADP issue-410 34 9 scientifically scientifically ADV issue-410 34 10 grounded ground VERB issue-410 34 11 methods method NOUN issue-410 34 12 ) ) PUNCT issue-410 34 13 that that PRON issue-410 34 14 were be AUX issue-410 34 15 recorded record VERB issue-410 34 16 in in ADP issue-410 34 17 the the DET issue-410 34 18 economics economic NOUN issue-410 34 19 literature literature NOUN issue-410 34 20 , , PUNCT issue-410 34 21 a a DET issue-410 34 22 rapid rapid ADJ issue-410 34 23 increase increase NOUN issue-410 34 24 in in ADP issue-410 34 25 the the DET issue-410 34 26 amount amount NOUN issue-410 34 27 of of ADP issue-410 34 28 transaction transaction NOUN issue-410 34 29 costs cost NOUN issue-410 34 30 of of ADP issue-410 34 31 enterprises enterprise NOUN issue-410 34 32 was be AUX issue-410 34 33 fixed fix VERB issue-410 34 34 . . PUNCT issue-410 35 1 generalizing generalize VERB issue-410 35 2 information information NOUN issue-410 35 3 from from ADP issue-410 35 4 the the DET issue-410 35 5 sources source NOUN issue-410 35 6 ( ( PUNCT issue-410 35 7 lemeshchenko lemeshchenko ADJ issue-410 35 8 , , PUNCT issue-410 35 9 2010 2010 NUM issue-410 35 10 ; ; PUNCT issue-410 35 11 kolodnyaya kolodnyaya PROPN issue-410 35 12 , , PUNCT issue-410 35 13 2008 2008 NUM issue-410 35 14 ; ; PUNCT issue-410 35 15 shepelenko shepelenko NOUN issue-410 35 16 , , PUNCT issue-410 35 17 2008 2008 NUM issue-410 35 18 ) ) PUNCT issue-410 35 19 , , PUNCT issue-410 35 20 it it PRON issue-410 35 21 should should AUX issue-410 35 22 be be AUX issue-410 35 23 noted note VERB issue-410 35 24 that that SCONJ issue-410 35 25 at at ADP issue-410 35 26 the the DET issue-410 35 27 beginning beginning NOUN issue-410 35 28 of of ADP issue-410 35 29 the the DET issue-410 35 30 xix xix PROPN issue-410 35 31 century century NOUN issue-410 35 32 , , PUNCT issue-410 35 33 the the DET issue-410 35 34 amount amount NOUN issue-410 35 35 of of ADP issue-410 35 36 transaction transaction NOUN issue-410 35 37 costs cost NOUN issue-410 35 38 was be AUX issue-410 35 39 about about ADV issue-410 35 40 20 20 NUM issue-410 35 41 - - SYM issue-410 35 42 25 25 NUM issue-410 35 43 % % NOUN issue-410 35 44 from from ADP issue-410 35 45 total total ADJ issue-410 35 46 expense expense NOUN issue-410 35 47 amount amount NOUN issue-410 35 48 and and CCONJ issue-410 35 49 , , PUNCT issue-410 35 50 in in ADP issue-410 35 51 the the DET issue-410 35 52 xxi xxi ADJ issue-410 35 53 century century NOUN issue-410 35 54 , , PUNCT issue-410 35 55 their their PRON issue-410 35 56 amount amount NOUN issue-410 35 57 in in ADP issue-410 35 58 certain certain ADJ issue-410 35 59 branches branch NOUN issue-410 35 60 of of ADP issue-410 35 61 economy economy NOUN issue-410 35 62 is be AUX issue-410 35 63 within within ADP issue-410 35 64 50 50 NUM issue-410 35 65 - - SYM issue-410 35 66 80 80 NUM issue-410 35 67 % % NOUN issue-410 35 68 . . PUNCT issue-410 36 1 the the DET issue-410 36 2 more more ADV issue-410 36 3 developed develop VERB issue-410 36 4 the the DET issue-410 36 5 economy economy NOUN issue-410 36 6 of of ADP issue-410 36 7 the the DET issue-410 36 8 country country NOUN issue-410 36 9 is be AUX issue-410 36 10 , , PUNCT issue-410 36 11 the the PRON issue-410 36 12 lower low ADJ issue-410 36 13 the the DET issue-410 36 14 transaction transaction NOUN issue-410 36 15 costs cost NOUN issue-410 36 16 are be AUX issue-410 36 17 ( ( PUNCT issue-410 36 18 primarily primarily ADV issue-410 36 19 off off ADP issue-410 36 20 - - PUNCT issue-410 36 21 the the DET issue-410 36 22 - - PUNCT issue-410 36 23 books book NOUN issue-410 36 24 ) ) PUNCT issue-410 36 25 . . PUNCT issue-410 37 1 enterprises enterprise NOUN issue-410 37 2 operating operate VERB issue-410 37 3 under under ADP issue-410 37 4 the the DET issue-410 37 5 conditions condition NOUN issue-410 37 6 of of ADP issue-410 37 7 disequilibrium disequilibrium NOUN issue-410 37 8 economic economic ADJ issue-410 37 9 system system NOUN issue-410 37 10 and and CCONJ issue-410 37 11 politically politically ADV issue-410 37 12 - - PUNCT issue-410 37 13 oriented orient VERB issue-410 37 14 economy economy NOUN issue-410 37 15 usually usually ADV issue-410 37 16 bear bear VERB issue-410 37 17 a a DET issue-410 37 18 considerable considerable ADJ issue-410 37 19 amount amount NOUN issue-410 37 20 of of ADP issue-410 37 21 both both DET issue-410 37 22 on on ADP issue-410 37 23 - - PUNCT issue-410 37 24 therecord therecord NOUN issue-410 37 25 and and CCONJ issue-410 37 26 off off ADP issue-410 37 27 - - PUNCT issue-410 37 28 the the DET issue-410 37 29 - - PUNCT issue-410 37 30 books book NOUN issue-410 37 31 transaction transaction NOUN issue-410 37 32 costs cost NOUN issue-410 37 33 . . PUNCT issue-410 38 1 3 3 X issue-410 38 2 . . X issue-410 38 3 applying apply VERB issue-410 38 4 macroeconomic macroeconomic ADJ issue-410 38 5 indices index NOUN issue-410 38 6 to to PART issue-410 38 7 predict predict VERB issue-410 38 8 the the DET issue-410 38 9 level level NOUN issue-410 38 10 of of ADP issue-410 38 11 transaction transaction NOUN issue-410 38 12 costs cost NOUN issue-410 38 13 having having AUX issue-410 38 14 studied study VERB issue-410 38 15 the the DET issue-410 38 16 value value NOUN issue-410 38 17 of of ADP issue-410 38 18 certain certain ADJ issue-410 38 19 macroeconomic macroeconomic ADJ issue-410 38 20 indices index NOUN issue-410 38 21 , , PUNCT issue-410 38 22 it it PRON issue-410 38 23 is be AUX issue-410 38 24 possible possible ADJ issue-410 38 25 to to PART issue-410 38 26 define define VERB issue-410 38 27 the the DET issue-410 38 28 trends trend NOUN issue-410 38 29 of of ADP issue-410 38 30 transaction transaction NOUN issue-410 38 31 costs cost VERB issue-410 38 32 quite quite ADV issue-410 38 33 clearly clearly ADV issue-410 38 34 , , PUNCT issue-410 38 35 though though SCONJ issue-410 38 36 in in ADP issue-410 38 37 some some DET issue-410 38 38 ways way NOUN issue-410 38 39 indirectly indirectly ADV issue-410 38 40 , , PUNCT issue-410 38 41 on on ADP issue-410 38 42 macroand macroand NOUN issue-410 38 43 microlevels microlevel NOUN issue-410 38 44 . . PUNCT issue-410 39 1 for for ADP issue-410 39 2 such such ADJ issue-410 39 3 purposes purpose NOUN issue-410 39 4 , , PUNCT issue-410 39 5 it it PRON issue-410 39 6 is be AUX issue-410 39 7 suggested suggest VERB issue-410 39 8 using use VERB issue-410 39 9 and and CCONJ issue-410 39 10 analysing analyse VERB issue-410 39 11 the the DET issue-410 39 12 value value NOUN issue-410 39 13 of of ADP issue-410 39 14 the the DET issue-410 39 15 ease ease NOUN issue-410 39 16 of of ADP issue-410 39 17 doing do VERB issue-410 39 18 business business NOUN issue-410 39 19 index index NOUN issue-410 39 20 considering consider VERB issue-410 39 21 its its PRON issue-410 39 22 structural structural ADJ issue-410 39 23 and and CCONJ issue-410 39 24 indicative indicative ADJ issue-410 39 25 components component NOUN issue-410 39 26 . . PUNCT issue-410 40 1 this this DET issue-410 40 2 index index NOUN issue-410 40 3 is be AUX issue-410 40 4 calculated calculate VERB issue-410 40 5 and and CCONJ issue-410 40 6 published publish VERB issue-410 40 7 annually annually ADV issue-410 40 8 in in ADP issue-410 40 9 the the DET issue-410 40 10 appropriate appropriate ADJ issue-410 40 11 report report NOUN issue-410 40 12 by by ADP issue-410 40 13 the the DET issue-410 40 14 world world PROPN issue-410 40 15 bank bank PROPN issue-410 40 16 . . PUNCT issue-410 41 1 using use VERB issue-410 41 2 the the DET issue-410 41 3 information information NOUN issue-410 41 4 on on ADP issue-410 41 5 value value NOUN issue-410 41 6 and and CCONJ issue-410 41 7 dynamics dynamic NOUN issue-410 41 8 of of ADP issue-410 41 9 this this DET issue-410 41 10 index index NOUN issue-410 41 11 , , PUNCT issue-410 41 12 it it PRON issue-410 41 13 is be AUX issue-410 41 14 possible possible ADJ issue-410 41 15 to to PART issue-410 41 16 characterize characterize VERB issue-410 41 17 variations variation NOUN issue-410 41 18 of of ADP issue-410 41 19 transaction transaction NOUN issue-410 41 20 costs cost NOUN issue-410 41 21 in in ADP issue-410 41 22 view view NOUN issue-410 41 23 of of ADP issue-410 41 24 different different ADJ issue-410 41 25 countries country NOUN issue-410 41 26 taking take VERB issue-410 41 27 into into ADP issue-410 41 28 consideration consideration NOUN issue-410 41 29 their their PRON issue-410 41 30 rating rating NOUN issue-410 41 31 defined define VERB issue-410 41 32 on on ADP issue-410 41 33 the the DET issue-410 41 34 basis basis NOUN issue-410 41 35 of of ADP issue-410 41 36 ease ease NOUN issue-410 41 37 of of ADP issue-410 41 38 doing do VERB issue-410 41 39 business business NOUN issue-410 41 40 index index NOUN issue-410 41 41 . . PUNCT issue-410 42 1 studying study VERB issue-410 42 2 the the DET issue-410 42 3 declared declare VERB issue-410 42 4 values value NOUN issue-410 42 5 of of ADP issue-410 42 6 aggregative aggregative ADJ issue-410 42 7 indicative indicative ADJ issue-410 42 8 components component NOUN issue-410 42 9 of of ADP issue-410 42 10 the the DET issue-410 42 11 ease ease NOUN issue-410 42 12 of of ADP issue-410 42 13 doing do VERB issue-410 42 14 business business NOUN issue-410 42 15 index index NOUN issue-410 42 16 ( ( PUNCT issue-410 42 17 business business NOUN issue-410 42 18 registration registration NOUN issue-410 42 19 , , PUNCT issue-410 42 20 obtaining obtain VERB issue-410 42 21 building building NOUN issue-410 42 22 permission permission NOUN issue-410 42 23 , , PUNCT issue-410 42 24 connection connection NOUN issue-410 42 25 to to ADP issue-410 42 26 energysaving energysaving NOUN issue-410 42 27 systems system NOUN issue-410 42 28 , , PUNCT issue-410 42 29 property property NOUN issue-410 42 30 registration registration NOUN issue-410 42 31 , , PUNCT issue-410 42 32 receiving receive VERB issue-410 42 33 a a DET issue-410 42 34 loan loan NOUN issue-410 42 35 , , PUNCT issue-410 42 36 protection protection NOUN issue-410 42 37 of of ADP issue-410 42 38 minority minority NOUN issue-410 42 39 investors investor NOUN issue-410 42 40 ’ ’ PART issue-410 42 41 rights right NOUN issue-410 42 42 , , PUNCT issue-410 42 43 taxation taxation NOUN issue-410 42 44 , , PUNCT issue-410 42 45 international international ADJ issue-410 42 46 trade trade NOUN issue-410 42 47 , , PUNCT issue-410 42 48 contract contract NOUN issue-410 42 49 performance performance NOUN issue-410 42 50 security security NOUN issue-410 42 51 , , PUNCT issue-410 42 52 solution solution NOUN issue-410 42 53 to to ADP issue-410 42 54 insolvency insolvency NOUN issue-410 42 55 problems problem NOUN issue-410 42 56 ) ) PUNCT issue-410 42 57 in in ADP issue-410 42 58 dynamics dynamic NOUN issue-410 42 59 ( ( PUNCT issue-410 42 60 table table NOUN issue-410 42 61 1 1 NUM issue-410 42 62 ) ) PUNCT issue-410 42 63 , , PUNCT issue-410 42 64 it it PRON issue-410 42 65 can can AUX issue-410 42 66 be be AUX issue-410 42 67 noted note VERB issue-410 42 68 that that SCONJ issue-410 42 69 there there PRON issue-410 42 70 is be VERB issue-410 42 71 a a DET issue-410 42 72 moderate moderate ADJ issue-410 42 73 decrease decrease NOUN issue-410 42 74 in in ADP issue-410 42 75 transaction transaction NOUN issue-410 42 76 costs cost NOUN issue-410 42 77 , , PUNCT issue-410 42 78 which which PRON issue-410 42 79 shows show VERB issue-410 42 80 the the DET issue-410 42 81 growth growth NOUN issue-410 42 82 of of ADP issue-410 42 83 index index NOUN issue-410 42 84 value value NOUN issue-410 42 85 within within ADP issue-410 42 86 the the DET issue-410 42 87 country country NOUN issue-410 42 88 . . PUNCT issue-410 43 1 the the DET issue-410 43 2 above above ADV issue-410 43 3 - - PUNCT issue-410 43 4 noted note VERB issue-410 43 5 approach approach NOUN issue-410 43 6 to to PART issue-410 43 7 trend trend VERB issue-410 43 8 analysis analysis NOUN issue-410 43 9 of of ADP issue-410 43 10 changes change NOUN issue-410 43 11 in in ADP issue-410 43 12 transaction transaction NOUN issue-410 43 13 costs cost NOUN issue-410 43 14 is be AUX issue-410 43 15 rather rather ADV issue-410 43 16 simplified simplified ADJ issue-410 43 17 because because SCONJ issue-410 43 18 in in ADP issue-410 43 19 the the DET issue-410 43 20 process process NOUN issue-410 43 21 of of ADP issue-410 43 22 calculating calculate VERB issue-410 43 23 the the DET issue-410 43 24 ease ease NOUN issue-410 43 25 of of ADP issue-410 43 26 doing do VERB issue-410 43 27 business business NOUN issue-410 43 28 index index NOUN issue-410 43 29 , , PUNCT issue-410 43 30 only only ADV issue-410 43 31 a a DET issue-410 43 32 small small ADJ issue-410 43 33 number number NOUN issue-410 43 34 of of ADP issue-410 43 35 factors factor NOUN issue-410 43 36 , , PUNCT issue-410 43 37 which which PRON issue-410 43 38 have have VERB issue-410 43 39 a a DET issue-410 43 40 great great ADJ issue-410 43 41 influence influence NOUN issue-410 43 42 on on ADP issue-410 43 43 the the DET issue-410 43 44 amount amount NOUN issue-410 43 45 of of ADP issue-410 43 46 transaction transaction NOUN issue-410 43 47 costs cost NOUN issue-410 43 48 , , PUNCT issue-410 43 49 is be AUX issue-410 43 50 taken take VERB issue-410 43 51 into into ADP issue-410 43 52 consideration consideration NOUN issue-410 43 53 . . PUNCT issue-410 44 1 at at ADP issue-410 44 2 the the DET issue-410 44 3 same same ADJ issue-410 44 4 time time NOUN issue-410 44 5 , , PUNCT issue-410 44 6 such such ADJ issue-410 44 7 factors factor NOUN issue-410 44 8 as as ADP issue-410 44 9 level level NOUN issue-410 44 10 of of ADP issue-410 44 11 corruption corruption NOUN issue-410 44 12 in in ADP issue-410 44 13 the the DET issue-410 44 14 country country NOUN issue-410 44 15 , , PUNCT issue-410 44 16 infrastructure infrastructure NOUN issue-410 44 17 quality quality NOUN issue-410 44 18 , , PUNCT issue-410 44 19 exchange exchange NOUN issue-410 44 20 rate rate NOUN issue-410 44 21 change change NOUN issue-410 44 22 , , PUNCT issue-410 44 23 level level NOUN issue-410 44 24 of of ADP issue-410 44 25 politicization politicization NOUN issue-410 44 26 baltic baltic ADJ issue-410 44 27 journal journal NOUN issue-410 44 28 of of ADP issue-410 44 29 economic economic ADJ issue-410 44 30 studies study NOUN issue-410 44 31 263 263 NUM issue-410 44 32 vol vol NOUN issue-410 44 33 . . PUNCT issue-410 45 1 4 4 NUM issue-410 45 2 , , PUNCT issue-410 45 3 no no INTJ issue-410 45 4 . . NOUN issue-410 45 5 2 2 NUM issue-410 45 6 , , PUNCT issue-410 45 7 2018 2018 NUM issue-410 45 8 of of ADP issue-410 45 9 the the DET issue-410 45 10 economy economy NOUN issue-410 45 11 and and CCONJ issue-410 45 12 dependence dependence NOUN issue-410 45 13 on on ADP issue-410 45 14 international international ADJ issue-410 45 15 credits credit NOUN issue-410 45 16 / / SYM issue-410 45 17 subsidies subsidy NOUN issue-410 45 18 are be AUX issue-410 45 19 not not PART issue-410 45 20 taken take VERB issue-410 45 21 into into ADP issue-410 45 22 consideration consideration NOUN issue-410 45 23 while while SCONJ issue-410 45 24 calculating calculate VERB issue-410 45 25 the the DET issue-410 45 26 ease ease NOUN issue-410 45 27 of of ADP issue-410 45 28 doing do VERB issue-410 45 29 business business NOUN issue-410 45 30 index index NOUN issue-410 45 31 though though SCONJ issue-410 45 32 it it PRON issue-410 45 33 is be AUX issue-410 45 34 advisable advisable ADJ issue-410 45 35 to to PART issue-410 45 36 consider consider VERB issue-410 45 37 these these DET issue-410 45 38 factors factor NOUN issue-410 45 39 while while SCONJ issue-410 45 40 analysing analyse VERB issue-410 45 41 the the DET issue-410 45 42 level level NOUN issue-410 45 43 of of ADP issue-410 45 44 transaction transaction NOUN issue-410 45 45 costs cost NOUN issue-410 45 46 . . PUNCT issue-410 46 1 however however ADV issue-410 46 2 , , PUNCT issue-410 46 3 in in ADP issue-410 46 4 order order NOUN issue-410 46 5 to to PART issue-410 46 6 somehow somehow ADV issue-410 46 7 compensate compensate VERB issue-410 46 8 for for ADP issue-410 46 9 inaccuracies inaccuracy NOUN issue-410 46 10 ( ( PUNCT issue-410 46 11 or or CCONJ issue-410 46 12 to to PART issue-410 46 13 prove prove VERB issue-410 46 14 its its PRON issue-410 46 15 reliability reliability NOUN issue-410 46 16 ) ) PUNCT issue-410 46 17 of of ADP issue-410 46 18 analysis analysis NOUN issue-410 46 19 of of ADP issue-410 46 20 transaction transaction NOUN issue-410 46 21 costs cost NOUN issue-410 46 22 level level NOUN issue-410 46 23 ( ( PUNCT issue-410 46 24 low low ADJ issue-410 46 25 , , PUNCT issue-410 46 26 average average ADJ issue-410 46 27 , , PUNCT issue-410 46 28 high high ADJ issue-410 46 29 ) ) PUNCT issue-410 46 30 carried carry VERB issue-410 46 31 out out ADP issue-410 46 32 using use VERB issue-410 46 33 the the DET issue-410 46 34 ease ease NOUN issue-410 46 35 of of ADP issue-410 46 36 doing do VERB issue-410 46 37 business business NOUN issue-410 46 38 index index NOUN issue-410 46 39 , , PUNCT issue-410 46 40 the the DET issue-410 46 41 analysis analysis NOUN issue-410 46 42 may may AUX issue-410 46 43 be be AUX issue-410 46 44 supplemented supplement VERB issue-410 46 45 with with ADP issue-410 46 46 such such ADJ issue-410 46 47 informative informative ADJ issue-410 46 48 indices index NOUN issue-410 46 49 as as ADP issue-410 46 50 the the DET issue-410 46 51 perception perception NOUN issue-410 46 52 of of ADP issue-410 46 53 corruption corruption NOUN issue-410 46 54 and and CCONJ issue-410 46 55 the the DET issue-410 46 56 level level NOUN issue-410 46 57 of of ADP issue-410 46 58 shadow shadow NOUN issue-410 46 59 economy economy NOUN issue-410 46 60 ( ( PUNCT issue-410 46 61 table table NOUN issue-410 46 62 1 1 NUM issue-410 46 63 ) ) PUNCT issue-410 46 64 . . PUNCT issue-410 47 1 if if SCONJ issue-410 47 2 the the DET issue-410 47 3 ease ease NOUN issue-410 47 4 of of ADP issue-410 47 5 doing do VERB issue-410 47 6 business business NOUN issue-410 47 7 index index NOUN issue-410 47 8 was be AUX issue-410 47 9 determined determine VERB issue-410 47 10 for for ADP issue-410 47 11 certain certain ADJ issue-410 47 12 branches branch NOUN issue-410 47 13 of of ADP issue-410 47 14 the the DET issue-410 47 15 country country NOUN issue-410 47 16 ’s ’s PART issue-410 47 17 economy economy NOUN issue-410 47 18 , , PUNCT issue-410 47 19 conclusions conclusion NOUN issue-410 47 20 concerning concern VERB issue-410 47 21 the the DET issue-410 47 22 dynamics dynamic NOUN issue-410 47 23 of of ADP issue-410 47 24 transaction transaction NOUN issue-410 47 25 costs cost NOUN issue-410 47 26 would would AUX issue-410 47 27 be be AUX issue-410 47 28 more more ADV issue-410 47 29 accurate accurate ADJ issue-410 47 30 . . PUNCT issue-410 48 1 this this PRON issue-410 48 2 is be AUX issue-410 48 3 due due ADJ issue-410 48 4 to to ADP issue-410 48 5 the the DET issue-410 48 6 fact fact NOUN issue-410 48 7 that that SCONJ issue-410 48 8 the the DET issue-410 48 9 amount amount NOUN issue-410 48 10 , , PUNCT issue-410 48 11 constituents constituent NOUN issue-410 48 12 , , PUNCT issue-410 48 13 and and CCONJ issue-410 48 14 structure structure NOUN issue-410 48 15 of of ADP issue-410 48 16 transaction transaction NOUN issue-410 48 17 costs cost NOUN issue-410 48 18 are be AUX issue-410 48 19 different different ADJ issue-410 48 20 in in ADP issue-410 48 21 various various ADJ issue-410 48 22 economic economic ADJ issue-410 48 23 realms realm NOUN issue-410 48 24 depending depend VERB issue-410 48 25 on on ADP issue-410 48 26 the the DET issue-410 48 27 branch branch NOUN issue-410 48 28 specificity specificity NOUN issue-410 48 29 . . PUNCT issue-410 49 1 some some DET issue-410 49 2 branches branch NOUN issue-410 49 3 need need VERB issue-410 49 4 various various ADJ issue-410 49 5 kinds kind NOUN issue-410 49 6 of of ADP issue-410 49 7 permissions permission NOUN issue-410 49 8 and and CCONJ issue-410 49 9 agreements agreement NOUN issue-410 49 10 for for ADP issue-410 49 11 their their PRON issue-410 49 12 current current ADJ issue-410 49 13 performance performance NOUN issue-410 49 14 ( ( PUNCT issue-410 49 15 for for ADP issue-410 49 16 example example NOUN issue-410 49 17 , , PUNCT issue-410 49 18 building build VERB issue-410 49 19 industry industry NOUN issue-410 49 20 , , PUNCT issue-410 49 21 machinery machinery NOUN issue-410 49 22 manufacturing manufacturing NOUN issue-410 49 23 , , PUNCT issue-410 49 24 etc etc X issue-410 49 25 . . X issue-410 49 26 ) ) PUNCT issue-410 50 1 so so ADV issue-410 50 2 the the DET issue-410 50 3 amount amount NOUN issue-410 50 4 of of ADP issue-410 50 5 transaction transaction NOUN issue-410 50 6 costs cost NOUN issue-410 50 7 at at ADP issue-410 50 8 such such ADJ issue-410 50 9 enterprises enterprise NOUN issue-410 50 10 will will AUX issue-410 50 11 be be AUX issue-410 50 12 larger large ADJ issue-410 50 13 in in ADP issue-410 50 14 comparison comparison NOUN issue-410 50 15 with with ADP issue-410 50 16 the the DET issue-410 50 17 enterprises enterprise NOUN issue-410 50 18 that that PRON issue-410 50 19 do do AUX issue-410 50 20 not not PART issue-410 50 21 need need VERB issue-410 50 22 a a DET issue-410 50 23 special special ADJ issue-410 50 24 permission permission NOUN issue-410 50 25 documentation documentation NOUN issue-410 50 26 for for ADP issue-410 50 27 their their PRON issue-410 50 28 activity activity NOUN issue-410 50 29 . . PUNCT issue-410 51 1 having having AUX issue-410 51 2 analysed analyse VERB issue-410 51 3 the the DET issue-410 51 4 information information NOUN issue-410 51 5 in in ADP issue-410 51 6 table table NOUN issue-410 51 7 1 1 NUM issue-410 51 8 , , PUNCT issue-410 51 9 it it PRON issue-410 51 10 may may AUX issue-410 51 11 be be AUX issue-410 51 12 noted note VERB issue-410 51 13 that that SCONJ issue-410 51 14 the the DET issue-410 51 15 level level NOUN issue-410 51 16 of of ADP issue-410 51 17 transaction transaction NOUN issue-410 51 18 costs cost NOUN issue-410 51 19 in in ADP issue-410 51 20 ukraine ukraine NOUN issue-410 51 21 is be AUX issue-410 51 22 high high ADJ issue-410 51 23 as as SCONJ issue-410 51 24 indicated indicate VERB issue-410 51 25 by by ADP issue-410 51 26 the the DET issue-410 51 27 level level NOUN issue-410 51 28 of of ADP issue-410 51 29 shadow shadow NOUN issue-410 51 30 economy economy NOUN issue-410 51 31 and and CCONJ issue-410 51 32 corruption corruption NOUN issue-410 51 33 perception perception NOUN issue-410 51 34 index index NOUN issue-410 51 35 value value NOUN issue-410 51 36 . . PUNCT issue-410 52 1 growth growth NOUN issue-410 52 2 dynamics dynamic NOUN issue-410 52 3 of of ADP issue-410 52 4 the the DET issue-410 52 5 level level NOUN issue-410 52 6 of of ADP issue-410 52 7 shadow shadow NOUN issue-410 52 8 economy economy NOUN issue-410 52 9 may may AUX issue-410 52 10 prove prove VERB issue-410 52 11 the the DET issue-410 52 12 increase increase NOUN issue-410 52 13 in in ADP issue-410 52 14 the the DET issue-410 52 15 amount amount NOUN issue-410 52 16 of of ADP issue-410 52 17 an an DET issue-410 52 18 unofficial unofficial ADJ issue-410 52 19 part part NOUN issue-410 52 20 of of ADP issue-410 52 21 transaction transaction NOUN issue-410 52 22 costs cost NOUN issue-410 52 23 . . PUNCT issue-410 53 1 thus thus ADV issue-410 53 2 , , PUNCT issue-410 53 3 generalized generalize VERB issue-410 53 4 analysis analysis NOUN issue-410 53 5 of of ADP issue-410 53 6 the the DET issue-410 53 7 above above ADV issue-410 53 8 - - PUNCT issue-410 53 9 mentioned mention VERB issue-410 53 10 macroeconomic macroeconomic ADJ issue-410 53 11 indices index NOUN issue-410 53 12 attests attest VERB issue-410 53 13 persistently persistently ADV issue-410 53 14 high high ADJ issue-410 53 15 level level NOUN issue-410 53 16 of of ADP issue-410 53 17 transaction transaction NOUN issue-410 53 18 costs cost NOUN issue-410 53 19 in in ADP issue-410 53 20 certain certain ADJ issue-410 53 21 branches branch NOUN issue-410 53 22 of of ADP issue-410 53 23 domestic domestic ADJ issue-410 53 24 economy economy NOUN issue-410 53 25 . . PUNCT issue-410 54 1 the the DET issue-410 54 2 specified specify VERB issue-410 54 3 macroeconomic macroeconomic ADJ issue-410 54 4 indices index NOUN issue-410 54 5 recommended recommend VERB issue-410 54 6 for for ADP issue-410 54 7 determining determine VERB issue-410 54 8 the the DET issue-410 54 9 level level NOUN issue-410 54 10 of of ADP issue-410 54 11 transaction transaction NOUN issue-410 54 12 costs cost NOUN issue-410 54 13 may may AUX issue-410 54 14 be be AUX issue-410 54 15 also also ADV issue-410 54 16 used use VERB issue-410 54 17 to to PART issue-410 54 18 carry carry VERB issue-410 54 19 out out ADP issue-410 54 20 a a DET issue-410 54 21 comparative comparative ADJ issue-410 54 22 analysis analysis NOUN issue-410 54 23 of of ADP issue-410 54 24 such such ADJ issue-410 54 25 costs cost NOUN issue-410 54 26 level level NOUN issue-410 54 27 in in ADP issue-410 54 28 various various ADJ issue-410 54 29 countries country NOUN issue-410 54 30 of of ADP issue-410 54 31 the the DET issue-410 54 32 world world NOUN issue-410 54 33 , , PUNCT issue-410 54 34 hence hence ADV issue-410 54 35 setting set VERB issue-410 54 36 the the DET issue-410 54 37 trends trend NOUN issue-410 54 38 for for ADP issue-410 54 39 changes change NOUN issue-410 54 40 of of ADP issue-410 54 41 macrolevel macrolevel NOUN issue-410 54 42 transaction transaction NOUN issue-410 54 43 costs cost NOUN issue-410 54 44 in in ADP issue-410 54 45 one one NUM issue-410 54 46 or or CCONJ issue-410 54 47 another another DET issue-410 54 48 country country NOUN issue-410 54 49 . . PUNCT issue-410 55 1 scholars scholar NOUN issue-410 55 2 pay pay VERB issue-410 55 3 more more ADJ issue-410 55 4 attention attention NOUN issue-410 55 5 to to ADP issue-410 55 6 the the DET issue-410 55 7 study study NOUN issue-410 55 8 of of ADP issue-410 55 9 transaction transaction NOUN issue-410 55 10 costs cost NOUN issue-410 55 11 because because SCONJ issue-410 55 12 such such ADJ issue-410 55 13 costs cost NOUN issue-410 55 14 are be AUX issue-410 55 15 hard hard ADJ issue-410 55 16 to to PART issue-410 55 17 predict predict VERB issue-410 55 18 , , PUNCT issue-410 55 19 their their PRON issue-410 55 20 value value NOUN issue-410 55 21 growth growth NOUN issue-410 55 22 is be AUX issue-410 55 23 uncontrolled uncontrolled ADJ issue-410 55 24 , , PUNCT issue-410 55 25 and and CCONJ issue-410 55 26 due due ADP issue-410 55 27 to to ADP issue-410 55 28 prevailing prevail VERB issue-410 55 29 negative negative ADJ issue-410 55 30 influence influence NOUN issue-410 55 31 on on ADP issue-410 55 32 the the DET issue-410 55 33 competitive competitive ADJ issue-410 55 34 performance performance NOUN issue-410 55 35 of of ADP issue-410 55 36 enterprise enterprise NOUN issue-410 55 37 activity activity NOUN issue-410 55 38 . . PUNCT issue-410 56 1 thus thus ADV issue-410 56 2 , , PUNCT issue-410 56 3 optimization optimization NOUN issue-410 56 4 , , PUNCT issue-410 56 5 usually usually ADV issue-410 56 6 by by ADP issue-410 56 7 means mean NOUN issue-410 56 8 of of ADP issue-410 56 9 transaction transaction NOUN issue-410 56 10 costs cost VERB issue-410 56 11 minimization minimization NOUN issue-410 56 12 , , PUNCT issue-410 56 13 is be AUX issue-410 56 14 one one NUM issue-410 56 15 of of ADP issue-410 56 16 the the DET issue-410 56 17 crucial crucial ADJ issue-410 56 18 tasks task NOUN issue-410 56 19 of of ADP issue-410 56 20 enterprises enterprise NOUN issue-410 56 21 and and CCONJ issue-410 56 22 governments government NOUN issue-410 56 23 . . PUNCT issue-410 57 1 “ " PUNCT issue-410 57 2 it it PRON issue-410 57 3 is be AUX issue-410 57 4 clear clear ADJ issue-410 57 5 that that SCONJ issue-410 57 6 zero zero NUM issue-410 57 7 transaction transaction NOUN issue-410 57 8 costs cost NOUN issue-410 57 9 are be AUX issue-410 57 10 theoretical theoretical ADJ issue-410 57 11 abstraction abstraction NOUN issue-410 57 12 rather rather ADV issue-410 57 13 than than ADP issue-410 57 14 reality reality NOUN issue-410 57 15 description description NOUN issue-410 57 16 … … PUNCT issue-410 57 17 , , PUNCT issue-410 57 18 practical practical ADJ issue-410 57 19 goal goal NOUN issue-410 57 20 of of ADP issue-410 57 21 economic economic ADJ issue-410 57 22 policy policy NOUN issue-410 57 23 should should AUX issue-410 57 24 be be AUX issue-410 57 25 to to PART issue-410 57 26 minimize minimize VERB issue-410 57 27 transaction transaction NOUN issue-410 57 28 costs cost NOUN issue-410 57 29 to to ADP issue-410 57 30 the the DET issue-410 57 31 extent extent NOUN issue-410 57 32 possible possible ADJ issue-410 57 33 and and CCONJ issue-410 57 34 not not PART issue-410 57 35 to to PART issue-410 57 36 entirely entirely ADV issue-410 57 37 abolish abolish VERB issue-410 57 38 them they PRON issue-410 57 39 ” " PUNCT issue-410 57 40 ( ( PUNCT issue-410 57 41 vítek vítek NOUN issue-410 57 42 , , PUNCT issue-410 57 43 1998 1998 NUM issue-410 57 44 ) ) PUNCT issue-410 57 45 . . PUNCT issue-410 58 1 4 4 X issue-410 58 2 . . X issue-410 58 3 analysis analysis NOUN issue-410 58 4 of of ADP issue-410 58 5 the the DET issue-410 58 6 latest late ADJ issue-410 58 7 studies study NOUN issue-410 58 8 on on ADP issue-410 58 9 identification identification NOUN issue-410 58 10 , , PUNCT issue-410 58 11 accounting accounting NOUN issue-410 58 12 , , PUNCT issue-410 58 13 and and CCONJ issue-410 58 14 analytical analytical ADJ issue-410 58 15 reporting reporting NOUN issue-410 58 16 of of ADP issue-410 58 17 transaction transaction NOUN issue-410 58 18 costs cost NOUN issue-410 58 19 in in ADP issue-410 58 20 the the DET issue-410 58 21 economics economic NOUN issue-410 58 22 literature literature NOUN issue-410 58 23 , , PUNCT issue-410 58 24 there there PRON issue-410 58 25 are be VERB issue-410 58 26 numerous numerous ADJ issue-410 58 27 theoretical theoretical ADJ issue-410 58 28 and and CCONJ issue-410 58 29 application application NOUN issue-410 58 30 - - PUNCT issue-410 58 31 oriented orient VERB issue-410 58 32 publications publication NOUN issue-410 58 33 regarding regard VERB issue-410 58 34 the the DET issue-410 58 35 definition definition NOUN issue-410 58 36 and and CCONJ issue-410 58 37 accounting accounting NOUN issue-410 58 38 of of ADP issue-410 58 39 transaction transaction NOUN issue-410 58 40 costs cost NOUN issue-410 58 41 . . PUNCT issue-410 59 1 in in ADP issue-410 59 2 certain certain ADJ issue-410 59 3 academic academic ADJ issue-410 59 4 papers paper NOUN issue-410 59 5 , , PUNCT issue-410 59 6 scholars scholar NOUN issue-410 59 7 pay pay VERB issue-410 59 8 a a DET issue-410 59 9 particular particular ADJ issue-410 59 10 attention attention NOUN issue-410 59 11 to to ADP issue-410 59 12 the the DET issue-410 59 13 investigation investigation NOUN issue-410 59 14 of of ADP issue-410 59 15 ontological ontological ADJ issue-410 59 16 aspects aspect NOUN issue-410 59 17 of of ADP issue-410 59 18 transaction transaction NOUN issue-410 59 19 costs cost NOUN issue-410 59 20 ’ ' PUNCT issue-410 59 21 definition definition NOUN issue-410 59 22 , , PUNCT issue-410 59 23 formation formation NOUN issue-410 59 24 and and CCONJ issue-410 59 25 generalization generalization NOUN issue-410 59 26 of of ADP issue-410 59 27 transaction transaction NOUN issue-410 59 28 costs cost VERB issue-410 59 29 classification classification NOUN issue-410 59 30 , , PUNCT issue-410 59 31 the the DET issue-410 59 32 practicability practicability NOUN issue-410 59 33 of of ADP issue-410 59 34 reporting report VERB issue-410 59 35 such such ADJ issue-410 59 36 costs cost NOUN issue-410 59 37 in in ADP issue-410 59 38 the the DET issue-410 59 39 enterprise enterprise NOUN issue-410 59 40 accounting accounting NOUN issue-410 59 41 system system NOUN issue-410 59 42 . . PUNCT issue-410 60 1 r. r. PROPN issue-410 60 2 coase coase PROPN issue-410 60 3 ( ( PUNCT issue-410 60 4 1993 1993 NUM issue-410 60 5 ) ) PUNCT issue-410 60 6 was be AUX issue-410 60 7 the the DET issue-410 60 8 first first ADJ issue-410 60 9 who who PRON issue-410 60 10 officially officially ADV issue-410 60 11 claimed claim VERB issue-410 60 12 the the DET issue-410 60 13 presence presence NOUN issue-410 60 14 of of ADP issue-410 60 15 transaction transaction NOUN issue-410 60 16 costs cost NOUN issue-410 60 17 in in ADP issue-410 60 18 the the DET issue-410 60 19 economic economic ADJ issue-410 60 20 system system NOUN issue-410 60 21 , , PUNCT issue-410 60 22 highlighting highlight VERB issue-410 60 23 their their PRON issue-410 60 24 significant significant ADJ issue-410 60 25 influence influence NOUN issue-410 60 26 on on ADP issue-410 60 27 the the DET issue-410 60 28 enterprise enterprise NOUN issue-410 60 29 . . PUNCT issue-410 61 1 h.v h.v PROPN issue-410 61 2 . . PROPN issue-410 61 3 kolodnaia kolodnaia PROPN issue-410 61 4 ( ( PUNCT issue-410 61 5 2008 2008 NUM issue-410 61 6 ) ) PUNCT issue-410 61 7 conducted conduct VERB issue-410 61 8 a a DET issue-410 61 9 comprehensive comprehensive ADJ issue-410 61 10 study study NOUN issue-410 61 11 of of ADP issue-410 61 12 the the DET issue-410 61 13 analysis analysis NOUN issue-410 61 14 of of ADP issue-410 61 15 transaction transaction NOUN issue-410 61 16 costs cost NOUN issue-410 61 17 ’ ' PUNCT issue-410 61 18 role role NOUN issue-410 61 19 in in ADP issue-410 61 20 the the DET issue-410 61 21 course course NOUN issue-410 61 22 of of ADP issue-410 61 23 enterprise enterprise NOUN issue-410 61 24 development development NOUN issue-410 61 25 . . PUNCT issue-410 62 1 o.v o.v VERB issue-410 62 2 . . PROPN issue-410 62 3     SPACE issue-410 62 4 shepelenko shepelenko NOUN issue-410 62 5 ( ( PUNCT issue-410 62 6 2008 2008 NUM issue-410 62 7 ) ) PUNCT issue-410 62 8 in in ADP issue-410 62 9 her her PRON issue-410 62 10 work work NOUN issue-410 62 11 analysed analyse VERB issue-410 62 12 the the DET issue-410 62 13 theoretical theoretical ADJ issue-410 62 14 and and CCONJ issue-410 62 15 methodological methodological ADJ issue-410 62 16 background background NOUN issue-410 62 17 and and CCONJ issue-410 62 18 set set VERB issue-410 62 19 forward forward ADV issue-410 62 20 practical practical ADJ issue-410 62 21 guidelines guideline NOUN issue-410 62 22 for for ADP issue-410 62 23 transaction transaction NOUN issue-410 62 24 costs cost NOUN issue-410 62 25 management management NOUN issue-410 62 26 designed design VERB issue-410 62 27 to to PART issue-410 62 28 secure secure VERB issue-410 62 29 economic economic ADJ issue-410 62 30 growth growth NOUN issue-410 62 31 in in ADP issue-410 62 32 ukraine ukraine NOUN issue-410 62 33 . . PUNCT issue-410 63 1 among among ADP issue-410 63 2 other other ADJ issue-410 63 3 things thing NOUN issue-410 63 4 , , PUNCT issue-410 63 5 the the DET issue-410 63 6 author author NOUN issue-410 63 7 built build VERB issue-410 63 8 up up ADP issue-410 63 9 a a DET issue-410 63 10 concept concept NOUN issue-410 63 11 of of ADP issue-410 63 12 transaction transaction NOUN issue-410 63 13 costs cost NOUN issue-410 63 14 controlling control VERB issue-410 63 15 mechanism mechanism NOUN issue-410 63 16 in in ADP issue-410 63 17 the the DET issue-410 63 18 ukrainian ukrainian ADJ issue-410 63 19 economy economy NOUN issue-410 63 20 founded found VERB issue-410 63 21 on on ADP issue-410 63 22 institutional institutional ADJ issue-410 63 23 approach approach NOUN issue-410 63 24 and and CCONJ issue-410 63 25 principles principle NOUN issue-410 63 26 of of ADP issue-410 63 27 system system NOUN issue-410 63 28 development development NOUN issue-410 63 29 ( ( PUNCT issue-410 63 30 shepelenko shepelenko NOUN issue-410 63 31 , , PUNCT issue-410 63 32 2008 2008 NUM issue-410 63 33 ) ) PUNCT issue-410 63 34 . . PUNCT issue-410 64 1 n.v n.v PROPN issue-410 64 2 . . PROPN issue-410 64 3     SPACE issue-410 64 4 hordopolova hordopolova PROPN issue-410 64 5 , , PUNCT issue-410 64 6 v.y v.y PROPN issue-410 64 7 . . PROPN issue-410 64 8     SPACE issue-410 64 9 hordopolov hordopolov NOUN issue-410 64 10 ( ( PUNCT issue-410 64 11 10 10 NUM issue-410 64 12 ) ) PUNCT issue-410 64 13 disclosed disclose VERB issue-410 64 14 prerequisites prerequisite NOUN issue-410 64 15 and and CCONJ issue-410 64 16 sources source NOUN issue-410 64 17 of of ADP issue-410 64 18 transaction transaction NOUN issue-410 64 19 costs cost NOUN issue-410 64 20 origin origin NOUN issue-410 64 21 , , PUNCT issue-410 64 22 mechanism mechanism NOUN issue-410 64 23 of of ADP issue-410 64 24 their their PRON issue-410 64 25 origin origin NOUN issue-410 64 26 , , PUNCT issue-410 64 27 study study NOUN issue-410 64 28 procedures procedure NOUN issue-410 64 29 , , PUNCT issue-410 64 30 and and CCONJ issue-410 64 31 information information NOUN issue-410 64 32 support support NOUN issue-410 64 33 of of ADP issue-410 64 34 such such ADJ issue-410 64 35 procedures procedure NOUN issue-410 64 36 . . PUNCT issue-410 65 1 m.v m.v PROPN issue-410 65 2 . . PROPN issue-410 65 3     SPACE issue-410 65 4 verhunenko verhunenko PROPN issue-410 65 5 ( ( PUNCT issue-410 65 6 2008 2008 NUM issue-410 65 7 ) ) PUNCT issue-410 65 8 analysed analyse VERB issue-410 65 9 the the DET issue-410 65 10 level level NOUN issue-410 65 11 of of ADP issue-410 65 12 transaction transaction NOUN issue-410 65 13 costs cost NOUN issue-410 65 14 in in ADP issue-410 65 15 the the DET issue-410 65 16 business business NOUN issue-410 65 17 sector sector NOUN issue-410 65 18 of of ADP issue-410 65 19 ukraine ukraine NOUN issue-410 65 20 in in ADP issue-410 65 21 comparison comparison NOUN issue-410 65 22 with with ADP issue-410 65 23 member member NOUN issue-410 65 24 countries country NOUN issue-410 65 25 of of ADP issue-410 65 26 the the DET issue-410 65 27 european european PROPN issue-410 65 28 union union PROPN issue-410 65 29 and and CCONJ issue-410 65 30 defined define VERB issue-410 65 31 trends trend NOUN issue-410 65 32 of of ADP issue-410 65 33 their their PRON issue-410 65 34 change change NOUN issue-410 65 35 , , PUNCT issue-410 65 36 as as ADV issue-410 65 37 well well ADV issue-410 65 38 as as ADP issue-410 65 39 obstacles obstacle NOUN issue-410 65 40 to to ADP issue-410 65 41 the the DET issue-410 65 42 integration integration NOUN issue-410 65 43 of of ADP issue-410 65 44 ukraine ukraine NOUN issue-410 65 45 into into ADP issue-410 65 46 table table NOUN issue-410 65 47 1 1 NUM issue-410 65 48 macroeconomic macroeconomic ADJ issue-410 65 49 indices index NOUN issue-410 65 50 for for ADP issue-410 65 51 determining determine VERB issue-410 65 52 trends trend NOUN issue-410 65 53 of of ADP issue-410 65 54 changes change NOUN issue-410 65 55 in in ADP issue-410 65 56 the the DET issue-410 65 57 general general ADJ issue-410 65 58 level level NOUN issue-410 65 59 of of ADP issue-410 65 60 transaction transaction NOUN issue-410 65 61 costs cost NOUN issue-410 65 62 in in ADP issue-410 65 63 ukraine ukraine ADJ issue-410 65 64 index index NOUN issue-410 65 65 2012 2012 NUM issue-410 65 66 2013 2013 NUM issue-410 65 67 2014 2014 NUM issue-410 65 68 2015 2015 NUM issue-410 65 69 2016 2016 NUM issue-410 65 70 note note NOUN issue-410 65 71 ease ease NOUN issue-410 65 72 of of ADP issue-410 65 73 doing do VERB issue-410 65 74 business business NOUN issue-410 65 75 index index NOUN issue-410 65 76 ( ( PUNCT issue-410 65 77 0 0 NUM issue-410 65 78 - - SYM issue-410 65 79 100 100 NUM issue-410 65 80 ) ) PUNCT issue-410 65 81 ` ` PUNCT issue-410 65 82 * * PUNCT issue-410 65 83 189 189 NUM issue-410 65 84 countries country NOUN issue-410 65 85 44,27 44,27 PROPN issue-410 65 86 ( ( PUNCT issue-410 65 87 152 152 NUM issue-410 65 88 ) ) PUNCT issue-410 65 89 48,87 48,87 NOUN issue-410 65 90 ( ( PUNCT issue-410 65 91 137 137 NUM issue-410 65 92 ) ) PUNCT issue-410 65 93 58,64 58,64 NUM issue-410 65 94 ( ( PUNCT issue-410 65 95 112 112 NUM issue-410 65 96 ) ) PUNCT issue-410 65 97 61,72 61,72 PROPN issue-410 65 98 ( ( PUNCT issue-410 65 99 96 96 NUM issue-410 65 100 ) ) PUNCT issue-410 65 101 62,90 62,90 NUM issue-410 65 102 ( ( PUNCT issue-410 65 103 83 83 NUM issue-410 65 104 ) ) PUNCT issue-410 65 105 the the PRON issue-410 65 106 lower low ADJ issue-410 65 107 the the DET issue-410 65 108 value value NOUN issue-410 65 109 is be AUX issue-410 65 110 , , PUNCT issue-410 65 111 the the DET issue-410 65 112 better well ADJ issue-410 65 113 , , PUNCT issue-410 65 114 the the DET issue-410 65 115 fewer few ADJ issue-410 65 116 obstacles obstacle NOUN issue-410 65 117 to to ADP issue-410 65 118 doing do VERB issue-410 65 119 business business NOUN issue-410 65 120 corruption corruption NOUN issue-410 65 121 perception perception NOUN issue-410 65 122 index index NOUN issue-410 65 123 ( ( PUNCT issue-410 65 124 0 0 NUM issue-410 65 125 - - SYM issue-410 65 126 100 100 NUM issue-410 65 127 ) ) PUNCT issue-410 65 128 * * PUNCT issue-410 66 1 * * PUNCT issue-410 66 2 26 26 NUM issue-410 66 3 25 25 NUM issue-410 66 4 26 26 NUM issue-410 66 5 27 27 NUM issue-410 66 6 29 29 NUM issue-410 66 7 the the PRON issue-410 66 8 closer close ADJ issue-410 66 9 the the DET issue-410 66 10 index index NOUN issue-410 66 11 value value NOUN issue-410 66 12 to to ADP issue-410 66 13 100 100 NUM issue-410 66 14 is be AUX issue-410 66 15 , , PUNCT issue-410 66 16 the the PRON issue-410 66 17 higher high ADJ issue-410 66 18 the the DET issue-410 66 19 country country NOUN issue-410 66 20 rating rating NOUN issue-410 66 21 is be AUX issue-410 66 22 level level NOUN issue-410 66 23 of of ADP issue-410 66 24 shadow shadow NOUN issue-410 66 25 economy economy NOUN issue-410 66 26 * * PUNCT issue-410 66 27 * * PUNCT issue-410 66 28 * * SYM issue-410 66 29 34 34 NUM issue-410 66 30 % % NOUN issue-410 66 31 gdp gdp NOUN issue-410 66 32 35 35 NUM issue-410 66 33 % % NOUN issue-410 66 34 gdp gdp NOUN issue-410 66 35 40 40 NUM issue-410 66 36 % % NOUN issue-410 66 37 gdp gdp NOUN issue-410 66 38 43 43 NUM issue-410 66 39 % % NOUN issue-410 66 40 gdp gdp NOUN issue-410 66 41 41 41 NUM issue-410 66 42 % % NOUN issue-410 66 43 gdp gdp NOUN issue-410 66 44 positive positive ADJ issue-410 66 45 meaning meaning NOUN issue-410 66 46 of of ADP issue-410 66 47 the the DET issue-410 66 48 decrease decrease NOUN issue-410 66 49 in in ADP issue-410 66 50 the the DET issue-410 66 51 share share NOUN issue-410 66 52 of of ADP issue-410 66 53 the the DET issue-410 66 54 shadow shadow NOUN issue-410 66 55 economy economy NOUN issue-410 66 56 in in ADP issue-410 66 57 gdp gdp PROPN issue-410 66 58 * * PUNCT issue-410 66 59 the the DET issue-410 66 60 source source NOUN issue-410 66 61 of of ADP issue-410 66 62 information information NOUN issue-410 66 63 is be AUX issue-410 66 64 the the DET issue-410 66 65 website website NOUN issue-410 66 66 of of ADP issue-410 66 67 the the DET issue-410 66 68 world world NOUN issue-410 66 69 bank bank PROPN issue-410 67 1 * * PROPN issue-410 67 2 * * PUNCT issue-410 67 3 the the DET issue-410 67 4 source source NOUN issue-410 67 5 of of ADP issue-410 67 6 information information NOUN issue-410 67 7 is be AUX issue-410 67 8 the the DET issue-410 67 9 website website NOUN issue-410 67 10 transparency transparency NOUN issue-410 67 11 international international ADJ issue-410 67 12 * * PUNCT issue-410 67 13 * * PUNCT issue-410 67 14 * * PUNCT issue-410 67 15 the the DET issue-410 67 16 source source NOUN issue-410 67 17 of of ADP issue-410 67 18 information information NOUN issue-410 67 19 is be AUX issue-410 67 20 the the DET issue-410 67 21 website website NOUN issue-410 67 22 of of ADP issue-410 67 23 the the DET issue-410 67 24 ministry ministry PROPN issue-410 67 25 of of ADP issue-410 67 26 economic economic PROPN issue-410 67 27 development development NOUN issue-410 67 28 and and CCONJ issue-410 67 29 trade trade NOUN issue-410 67 30 of of ADP issue-410 67 31 ukraine ukraine PROPN issue-410 67 32 baltic baltic PROPN issue-410 67 33 journal journal PROPN issue-410 67 34 of of ADP issue-410 67 35 economic economic ADJ issue-410 67 36 studies study NOUN issue-410 67 37 264 264 NUM issue-410 67 38 vol vol NOUN issue-410 67 39 . . PROPN issue-410 68 1 4 4 NUM issue-410 68 2 , , PUNCT issue-410 68 3 no no INTJ issue-410 68 4 . . NOUN issue-410 68 5 2 2 NUM issue-410 68 6 , , PUNCT issue-410 68 7 2018 2018 NUM issue-410 68 8 the the DET issue-410 68 9 world world NOUN issue-410 68 10 economy economy NOUN issue-410 68 11 . . PUNCT issue-410 69 1 t.i t.i PROPN issue-410 69 2 . . PROPN issue-410 69 3 kurylo kurylo PROPN issue-410 69 4 , , PUNCT issue-410 69 5 t.m t.m PROPN issue-410 69 6 . . PROPN issue-410 69 7 sliozko sliozko NOUN issue-410 69 8 ( ( PUNCT issue-410 69 9 2016 2016 NUM issue-410 69 10 ) ) PUNCT issue-410 69 11 studied study VERB issue-410 69 12 the the DET issue-410 69 13 notion notion NOUN issue-410 69 14 of of ADP issue-410 69 15 transaction transaction NOUN issue-410 69 16 costs cost NOUN issue-410 69 17 in in ADP issue-410 69 18 relation relation NOUN issue-410 69 19 to to ADP issue-410 69 20 institutes institutes NOUN issue-410 69 21 and and CCONJ issue-410 69 22 institutions institution NOUN issue-410 69 23 in in ADP issue-410 69 24 an an DET issue-410 69 25 institutional institutional ADJ issue-410 69 26 environment environment NOUN issue-410 69 27 , , PUNCT issue-410 69 28 as as ADV issue-410 69 29 well well ADV issue-410 69 30 as as ADP issue-410 69 31 peculiarities peculiarity NOUN issue-410 69 32 of of ADP issue-410 69 33 their their PRON issue-410 69 34 formation formation NOUN issue-410 69 35 in in ADP issue-410 69 36 the the DET issue-410 69 37 agricultural agricultural ADJ issue-410 69 38 sector sector NOUN issue-410 69 39 . . PUNCT issue-410 70 1 the the DET issue-410 70 2 influence influence NOUN issue-410 70 3 of of ADP issue-410 70 4 institutional institutional ADJ issue-410 70 5 environment environment NOUN issue-410 70 6 sector sector NOUN issue-410 70 7 on on ADP issue-410 70 8 transaction transaction NOUN issue-410 70 9 costs cost NOUN issue-410 70 10 formation formation NOUN issue-410 70 11 was be AUX issue-410 70 12 defined define VERB issue-410 70 13 . . PUNCT issue-410 71 1 o.m o.m PROPN issue-410 71 2 . . PROPN issue-410 71 3 halytskyi halytskyi PROPN issue-410 71 4 ( ( PUNCT issue-410 71 5 2013 2013 NUM issue-410 71 6 ) ) PUNCT issue-410 71 7 set set VERB issue-410 71 8 forward forward ADV issue-410 71 9 an an DET issue-410 71 10 approximate approximate ADJ issue-410 71 11 estimation estimation NOUN issue-410 71 12 procedure procedure NOUN issue-410 71 13 algorithm algorithm NOUN issue-410 71 14 of of ADP issue-410 71 15 transaction transaction NOUN issue-410 71 16 costs cost NOUN issue-410 71 17 associated associate VERB issue-410 71 18 with with ADP issue-410 71 19 agricultural agricultural ADJ issue-410 71 20 goods good NOUN issue-410 71 21 sales sale NOUN issue-410 71 22 . . PUNCT issue-410 72 1 the the DET issue-410 72 2 algorithm algorithm NOUN issue-410 72 3 is be AUX issue-410 72 4 based base VERB issue-410 72 5 both both CCONJ issue-410 72 6 on on ADP issue-410 72 7 accounting account VERB issue-410 72 8 and and CCONJ issue-410 72 9 reporting report VERB issue-410 72 10 data datum NOUN issue-410 72 11 usage usage NOUN issue-410 72 12 and and CCONJ issue-410 72 13 determining determine VERB issue-410 72 14 foregone foregone NOUN issue-410 72 15 earnings earning NOUN issue-410 72 16 in in ADP issue-410 72 17 order order NOUN issue-410 72 18 to to PART issue-410 72 19 estimate estimate VERB issue-410 72 20 implicit implicit ADJ issue-410 72 21 transaction transaction NOUN issue-410 72 22 costs cost NOUN issue-410 72 23 . . PUNCT issue-410 73 1 5 5 X issue-410 73 2 . . X issue-410 73 3 approaches approach NOUN issue-410 73 4 to to ADP issue-410 73 5 the the DET issue-410 73 6 identification identification NOUN issue-410 73 7 , , PUNCT issue-410 73 8 accounting accounting NOUN issue-410 73 9 , , PUNCT issue-410 73 10 and and CCONJ issue-410 73 11 analytical analytical ADJ issue-410 73 12 reporting reporting NOUN issue-410 73 13 of of ADP issue-410 73 14 transaction transaction NOUN issue-410 73 15 costs cost NOUN issue-410 73 16 ; ; PUNCT issue-410 73 17 their their PRON issue-410 73 18 adaptation adaptation NOUN issue-410 73 19 to to ADP issue-410 73 20 disequilibrium disequilibrium NOUN issue-410 73 21 economic economic ADJ issue-410 73 22 conditions condition NOUN issue-410 73 23 taking take VERB issue-410 73 24 into into ADP issue-410 73 25 consideration consideration NOUN issue-410 73 26 an an DET issue-410 73 27 upward upward ADJ issue-410 73 28 trend trend NOUN issue-410 73 29 of of ADP issue-410 73 30 transaction transaction NOUN issue-410 73 31 costs cost NOUN issue-410 73 32 , , PUNCT issue-410 73 33 it it PRON issue-410 73 34 is be AUX issue-410 73 35 worth worth ADJ issue-410 73 36 mentioning mention VERB issue-410 73 37 that that SCONJ issue-410 73 38 the the DET issue-410 73 39 necessity necessity NOUN issue-410 73 40 of of ADP issue-410 73 41 their their PRON issue-410 73 42 accounting accounting NOUN issue-410 73 43 and and CCONJ issue-410 73 44 analysis analysis NOUN issue-410 73 45 is be AUX issue-410 73 46 caused cause VERB issue-410 73 47 by by ADP issue-410 73 48 determining determine VERB issue-410 73 49 the the DET issue-410 73 50 influence influence NOUN issue-410 73 51 of of ADP issue-410 73 52 transaction transaction NOUN issue-410 73 53 costs cost NOUN issue-410 73 54 on on ADP issue-410 73 55 competitive competitive ADJ issue-410 73 56 performance performance NOUN issue-410 73 57 of of ADP issue-410 73 58 certain certain ADJ issue-410 73 59 enterprises enterprise NOUN issue-410 73 60 , , PUNCT issue-410 73 61 as as ADV issue-410 73 62 well well ADV issue-410 73 63 as as ADP issue-410 73 64 states state NOUN issue-410 73 65 or or CCONJ issue-410 73 66 their their PRON issue-410 73 67 unions union NOUN issue-410 73 68 . . PUNCT issue-410 74 1 despite despite SCONJ issue-410 74 2 the the DET issue-410 74 3 urgent urgent ADJ issue-410 74 4 need need NOUN issue-410 74 5 of of ADP issue-410 74 6 enterprises enterprise NOUN issue-410 74 7 caused cause VERB issue-410 74 8 by by ADP issue-410 74 9 current current ADJ issue-410 74 10 unstable unstable ADJ issue-410 74 11 economic economic ADJ issue-410 74 12 realia realia NOUN issue-410 74 13 to to PART issue-410 74 14 form form VERB issue-410 74 15 accounting accounting NOUN issue-410 74 16 and and CCONJ issue-410 74 17 analytical analytical ADJ issue-410 74 18 security security NOUN issue-410 74 19 of of ADP issue-410 74 20 transaction transaction NOUN issue-410 74 21 costs cost NOUN issue-410 74 22 . . PUNCT issue-410 75 1 here here ADV issue-410 75 2 are be AUX issue-410 75 3 the the DET issue-410 75 4 main main ADJ issue-410 75 5 obstacles obstacle NOUN issue-410 75 6 to to ADP issue-410 75 7 rational rational ADJ issue-410 75 8 organization organization NOUN issue-410 75 9 of of ADP issue-410 75 10 accounting accounting NOUN issue-410 75 11 and and CCONJ issue-410 75 12 analysis analysis NOUN issue-410 75 13 of of ADP issue-410 75 14 transaction transaction NOUN issue-410 75 15 costs cost NOUN issue-410 75 16 , , PUNCT issue-410 75 17 provided provide VERB issue-410 75 18 in in ADP issue-410 75 19 the the DET issue-410 75 20 economics economic NOUN issue-410 75 21 literature literature NOUN issue-410 75 22 ( ( PUNCT issue-410 75 23 lukichev lukichev PROPN issue-410 75 24 , , PUNCT issue-410 75 25 2010 2010 NUM issue-410 75 26 ; ; PUNCT issue-410 75 27 verhunenko verhunenko NOUN issue-410 75 28 , , PUNCT issue-410 75 29 2011 2011 NUM issue-410 75 30 ): ): PUNCT issue-410 75 31 – – PUNCT issue-410 75 32 theoretical theoretical ADJ issue-410 75 33 and and CCONJ issue-410 75 34 methodological methodological ADJ issue-410 75 35 disagreements disagreement NOUN issue-410 75 36 over over ADP issue-410 75 37 the the DET issue-410 75 38 determination determination NOUN issue-410 75 39 of of ADP issue-410 75 40 subject subject NOUN issue-410 75 41 - - PUNCT issue-410 75 42 matter matter NOUN issue-410 75 43 of of ADP issue-410 75 44 transaction transaction NOUN issue-410 75 45 costs cost NOUN issue-410 75 46 ; ; PUNCT issue-410 75 47 – – PUNCT issue-410 75 48 lack lack NOUN issue-410 75 49 of of ADP issue-410 75 50 efficient efficient ADJ issue-410 75 51 legal legal ADJ issue-410 75 52 leverages leverage NOUN issue-410 75 53 over over ADP issue-410 75 54 individual individual ADJ issue-410 75 55 elements element NOUN issue-410 75 56 and and CCONJ issue-410 75 57 the the DET issue-410 75 58 total total ADJ issue-410 75 59 amount amount NOUN issue-410 75 60 of of ADP issue-410 75 61 transaction transaction NOUN issue-410 75 62 costs cost NOUN issue-410 75 63 ; ; PUNCT issue-410 75 64 – – PUNCT issue-410 75 65 lack lack NOUN issue-410 75 66 of of ADP issue-410 75 67 detailed detailed ADJ issue-410 75 68 and and CCONJ issue-410 75 69 reasoned reason VERB issue-410 75 70 classification classification NOUN issue-410 75 71 of of ADP issue-410 75 72 transaction transaction NOUN issue-410 75 73 costs cost NOUN issue-410 75 74 because because SCONJ issue-410 75 75 of of ADP issue-410 75 76 their their PRON issue-410 75 77 interrelation interrelation NOUN issue-410 75 78 and and CCONJ issue-410 75 79 complementarity complementarity NOUN issue-410 75 80 with with ADP issue-410 75 81 transformational transformational ADJ issue-410 75 82 costs cost NOUN issue-410 75 83 ; ; PUNCT issue-410 75 84 – – PUNCT issue-410 75 85 the the DET issue-410 75 86 necessity necessity NOUN issue-410 75 87 for for ADP issue-410 75 88 the the DET issue-410 75 89 development development NOUN issue-410 75 90 of of ADP issue-410 75 91 efficient efficient ADJ issue-410 75 92 approaches approach NOUN issue-410 75 93 to to ADP issue-410 75 94 the the DET issue-410 75 95 identification identification NOUN issue-410 75 96 and and CCONJ issue-410 75 97 estimation estimation NOUN issue-410 75 98 procedure procedure NOUN issue-410 75 99 of of ADP issue-410 75 100 transaction transaction NOUN issue-410 75 101 costs cost NOUN issue-410 75 102 on on ADP issue-410 75 103 macroand macroand PROPN issue-410 75 104 micro micro PROPN issue-410 75 105 levels level NOUN issue-410 75 106 ; ; PUNCT issue-410 75 107 – – PUNCT issue-410 75 108 indefinite indefinite ADJ issue-410 75 109 ( ( PUNCT issue-410 75 110 implicit implicit ADJ issue-410 75 111 ) ) PUNCT issue-410 75 112 nature nature NOUN issue-410 75 113 of of ADP issue-410 75 114 certain certain ADJ issue-410 75 115 types type NOUN issue-410 75 116 of of ADP issue-410 75 117 transaction transaction NOUN issue-410 75 118 costs cost NOUN issue-410 75 119 ( ( PUNCT issue-410 75 120 lack lack NOUN issue-410 75 121 of of ADP issue-410 75 122 documenting documenting NOUN issue-410 75 123 of of ADP issue-410 75 124 most most ADJ issue-410 75 125 of of ADP issue-410 75 126 them they PRON issue-410 75 127 ) ) PUNCT issue-410 75 128 ; ; PUNCT issue-410 75 129 – – PUNCT issue-410 75 130 time time NOUN issue-410 75 131 - - PUNCT issue-410 75 132 based base VERB issue-410 75 133 delimination delimination NOUN issue-410 75 134 of of ADP issue-410 75 135 origin origin NOUN issue-410 75 136 of of ADP issue-410 75 137 certain certain ADJ issue-410 75 138 transaction transaction NOUN issue-410 75 139 costs cost VERB issue-410 75 140 components component NOUN issue-410 75 141 ; ; PUNCT issue-410 75 142 – – PUNCT issue-410 75 143 the the DET issue-410 75 144 considerable considerable ADJ issue-410 75 145 proximity proximity NOUN issue-410 75 146 of of ADP issue-410 75 147 transaction transaction NOUN issue-410 75 148 costs cost VERB issue-410 75 149 estimation estimation NOUN issue-410 75 150 , , PUNCT issue-410 75 151 applying apply VERB issue-410 75 152 procedures procedure NOUN issue-410 75 153 suggested suggest VERB issue-410 75 154 in in ADP issue-410 75 155 the the DET issue-410 75 156 academic academic ADJ issue-410 75 157 literature literature NOUN issue-410 75 158 . . PUNCT issue-410 76 1 given give VERB issue-410 76 2 the the DET issue-410 76 3 fact fact NOUN issue-410 76 4 that that SCONJ issue-410 76 5 transaction transaction NOUN issue-410 76 6 costs cost VERB issue-410 76 7 largely largely ADV issue-410 76 8 influence influence VERB issue-410 76 9 financial financial ADJ issue-410 76 10 , , PUNCT issue-410 76 11 economic economic ADJ issue-410 76 12 , , PUNCT issue-410 76 13 and and CCONJ issue-410 76 14 business business NOUN issue-410 76 15 activity activity NOUN issue-410 76 16 of of ADP issue-410 76 17 enterprises enterprise NOUN issue-410 76 18 , , PUNCT issue-410 76 19 it it PRON issue-410 76 20 is be AUX issue-410 76 21 appropriate appropriate ADJ issue-410 76 22 to to PART issue-410 76 23 determine determine VERB issue-410 76 24 peculiarities peculiarity NOUN issue-410 76 25 of of ADP issue-410 76 26 their their PRON issue-410 76 27 origin origin NOUN issue-410 76 28 with with ADP issue-410 76 29 due due ADJ issue-410 76 30 account account NOUN issue-410 76 31 for for ADP issue-410 76 32 the the DET issue-410 76 33 nature nature NOUN issue-410 76 34 of of ADP issue-410 76 35 transaction transaction NOUN issue-410 76 36 costs cost NOUN issue-410 76 37 . . PUNCT issue-410 77 1 a a DET issue-410 77 2 simplified simplified ADJ issue-410 77 3 scheme scheme NOUN issue-410 77 4 of of ADP issue-410 77 5 transaction transaction NOUN issue-410 77 6 costs cost NOUN issue-410 77 7 origin origin NOUN issue-410 77 8 in in ADP issue-410 77 9 the the DET issue-410 77 10 process process NOUN issue-410 77 11 of of ADP issue-410 77 12 economic economic ADJ issue-410 77 13 entities entity NOUN issue-410 77 14 ’ ' PUNCT issue-410 77 15 cooperation cooperation NOUN issue-410 77 16 is be AUX issue-410 77 17 depicted depict VERB issue-410 77 18 in in ADP issue-410 77 19 fig fig NOUN issue-410 77 20 . . PUNCT issue-410 78 1 1 1 X issue-410 78 2 . . X issue-410 78 3 fig fig NOUN issue-410 78 4 . . PUNCT issue-410 79 1 1 1 NUM issue-410 79 2 shows show VERB issue-410 79 3 that that SCONJ issue-410 79 4 transaction transaction NOUN issue-410 79 5 costs cost NOUN issue-410 79 6 arise arise VERB issue-410 79 7 between between ADP issue-410 79 8 enterprises enterprise NOUN issue-410 79 9 when when SCONJ issue-410 79 10 they they PRON issue-410 79 11 are be AUX issue-410 79 12 making make VERB issue-410 79 13 agreements agreement NOUN issue-410 79 14 on on ADP issue-410 79 15 cooperation cooperation NOUN issue-410 79 16 ( ( PUNCT issue-410 79 17 1 1 NUM issue-410 79 18 ) ) PUNCT issue-410 79 19 . . PUNCT issue-410 80 1 in in ADP issue-410 80 2 particular particular ADJ issue-410 80 3 , , PUNCT issue-410 80 4 transaction transaction NOUN issue-410 80 5 costs cost NOUN issue-410 80 6 arise arise VERB issue-410 80 7 before before ADP issue-410 80 8 the the DET issue-410 80 9 conclusion conclusion NOUN issue-410 80 10 of of ADP issue-410 80 11 the the DET issue-410 80 12 agreement agreement NOUN issue-410 80 13 and and CCONJ issue-410 80 14 they they PRON issue-410 80 15 are be AUX issue-410 80 16 connected connect VERB issue-410 80 17 with with ADP issue-410 80 18 the the DET issue-410 80 19 search search NOUN issue-410 80 20 for for ADP issue-410 80 21 clients client NOUN issue-410 80 22 , , PUNCT issue-410 80 23 negotiations negotiation NOUN issue-410 80 24 , , PUNCT issue-410 80 25 and and CCONJ issue-410 80 26 alignment alignment NOUN issue-410 80 27 of of ADP issue-410 80 28 interests interest NOUN issue-410 80 29 . . PUNCT issue-410 81 1 another another DET issue-410 81 2 part part NOUN issue-410 81 3 of of ADP issue-410 81 4 transaction transaction NOUN issue-410 81 5 costs cost NOUN issue-410 81 6 ( ( PUNCT issue-410 81 7 2 2 X issue-410 81 8 ) ) PUNCT issue-410 81 9 arises arise VERB issue-410 81 10 when when SCONJ issue-410 81 11 the the DET issue-410 81 12 agreement agreement NOUN issue-410 81 13 obligations obligation NOUN issue-410 81 14 between between ADP issue-410 81 15 the the DET issue-410 81 16 parties party NOUN issue-410 81 17 are be AUX issue-410 81 18 being be AUX issue-410 81 19 fulfilled fulfil VERB issue-410 81 20 . . PUNCT issue-410 82 1 these these PRON issue-410 82 2 are be AUX issue-410 82 3 costs cost NOUN issue-410 82 4 associated associate VERB issue-410 82 5 with with ADP issue-410 82 6 the the DET issue-410 82 7 control control NOUN issue-410 82 8 over over ADP issue-410 82 9 fulfilment fulfilment NOUN issue-410 82 10 of of ADP issue-410 82 11 the the DET issue-410 82 12 contract contract NOUN issue-410 82 13 items item NOUN issue-410 82 14 , , PUNCT issue-410 82 15 their their PRON issue-410 82 16 alterations alteration NOUN issue-410 82 17 ( ( PUNCT issue-410 82 18 adaptations adaptation NOUN issue-410 82 19 ) ) PUNCT issue-410 82 20 when when SCONJ issue-410 82 21 there there PRON issue-410 82 22 are be VERB issue-410 82 23 changes change NOUN issue-410 82 24 in in ADP issue-410 82 25 the the DET issue-410 82 26 market market NOUN issue-410 82 27 or or CCONJ issue-410 82 28 in in ADP issue-410 82 29 its its PRON issue-410 82 30 particular particular ADJ issue-410 82 31 segment segment NOUN issue-410 82 32 . . PUNCT issue-410 83 1 besides besides SCONJ issue-410 83 2 , , PUNCT issue-410 83 3 transaction transaction NOUN issue-410 83 4 costs cost VERB issue-410 83 5 enterprise enterprise NOUN issue-410 83 6 a a DET issue-410 83 7 internal internal ADJ issue-410 83 8 transaction transaction NOUN issue-410 83 9 costs cost VERB issue-410 83 10 enterprise enterprise NOUN issue-410 83 11 b b PRON issue-410 83 12 internal internal ADJ issue-410 83 13 transaction transaction NOUN issue-410 83 14 costs cost VERB issue-410 83 15 state state NOUN issue-410 83 16 and and CCONJ issue-410 83 17 nonstate nonstate ADJ issue-410 83 18 institutions institution NOUN issue-410 83 19 internal internal ADJ issue-410 83 20 transaction transaction NOUN issue-410 83 21 costs cost VERB issue-410 83 22 1.making 1.making NUM issue-410 83 23 agreement agreement NOUN issue-410 83 24 on on ADP issue-410 83 25 cooperation cooperation NOUN issue-410 83 26 2 2 NUM issue-410 83 27 . . PUNCT issue-410 83 28 ownership ownership NOUN issue-410 83 29 transfer transfer NOUN issue-410 83 30 3 3 NUM issue-410 83 31 . . PUNCT issue-410 83 32 granting grant VERB issue-410 83 33 licenses license NOUN issue-410 83 34 , , PUNCT issue-410 83 35 permissions permission NOUN issue-410 83 36 , , PUNCT issue-410 83 37 etc etc X issue-410 83 38 3 3 NUM issue-410 83 39 . . X issue-410 83 40 granting grant VERB issue-410 83 41 licenses license NOUN issue-410 83 42 , , PUNCT issue-410 83 43 permissions permission NOUN issue-410 83 44 , , PUNCT issue-410 83 45 etc etc X issue-410 83 46 external external ADJ issue-410 83 47 transaction transaction NOUN issue-410 83 48 costs cost VERB issue-410 83 49 international international ADJ issue-410 83 50 organizations organization NOUN issue-410 83 51 and and CCONJ issue-410 83 52 funds fund NOUN issue-410 83 53 4 4 NUM issue-410 83 54 . . PUNCT issue-410 84 1 cooperation cooperation NOUN issue-410 84 2 external external ADJ issue-410 84 3 transaction transaction NOUN issue-410 84 4 costs cost VERB issue-410 84 5 external external ADJ issue-410 84 6 transaction transaction NOUN issue-410 84 7 costsexternal costsexternal ADJ issue-410 84 8 transaction transaction NOUN issue-410 84 9 costs cost VERB issue-410 84 10 fig fig NOUN issue-410 84 11 . . PUNCT issue-410 85 1 1 1 X issue-410 85 2 . . X issue-410 85 3 a a DET issue-410 85 4 simplified simplified ADJ issue-410 85 5 scheme scheme NOUN issue-410 85 6 of of ADP issue-410 85 7 transaction transaction NOUN issue-410 85 8 costs cost VERB issue-410 85 9 origin origin NOUN issue-410 85 10 within within ADP issue-410 85 11 domestic domestic ADJ issue-410 85 12 economic economic ADJ issue-410 85 13 entities entity NOUN issue-410 85 14 baltic baltic ADJ issue-410 85 15 journal journal NOUN issue-410 85 16 of of ADP issue-410 85 17 economic economic ADJ issue-410 85 18 studies study NOUN issue-410 85 19 265 265 NUM issue-410 85 20 vol vol NOUN issue-410 85 21 . . PUNCT issue-410 86 1 4 4 NUM issue-410 86 2 , , PUNCT issue-410 86 3 no no INTJ issue-410 86 4 . . NOUN issue-410 86 5 2 2 NUM issue-410 86 6 , , PUNCT issue-410 86 7 2018 2018 NUM issue-410 86 8 associated associate VERB issue-410 86 9 with with ADP issue-410 86 10 enterprise enterprise NOUN issue-410 86 11 management management NOUN issue-410 86 12 and and CCONJ issue-410 86 13 activity activity NOUN issue-410 86 14 ( ( PUNCT issue-410 86 15 3 3 X issue-410 86 16 ) ) PUNCT issue-410 86 17 arise arise NOUN issue-410 86 18 in in ADP issue-410 86 19 the the DET issue-410 86 20 process process NOUN issue-410 86 21 of of ADP issue-410 86 22 its its PRON issue-410 86 23 cooperation cooperation NOUN issue-410 86 24 with with ADP issue-410 86 25 state state NOUN issue-410 86 26 ( ( PUNCT issue-410 86 27 fiscal fiscal ADJ issue-410 86 28 service service NOUN issue-410 86 29 , , PUNCT issue-410 86 30 government government NOUN issue-410 86 31 , , PUNCT issue-410 86 32 deputy deputy NOUN issue-410 86 33 corps corps NOUN issue-410 86 34 , , PUNCT issue-410 86 35 customs custom NOUN issue-410 86 36 , , PUNCT issue-410 86 37 judicial judicial ADJ issue-410 86 38 authorities authority NOUN issue-410 86 39 ) ) PUNCT issue-410 86 40 and and CCONJ issue-410 86 41 non non ADJ issue-410 86 42 - - ADJ issue-410 86 43 state state ADJ issue-410 86 44 ( ( PUNCT issue-410 86 45 insurance insurance NOUN issue-410 86 46 company company NOUN issue-410 86 47 , , PUNCT issue-410 86 48 notary notary ADJ issue-410 86 49 office office NOUN issue-410 86 50 , , PUNCT issue-410 86 51 and and CCONJ issue-410 86 52 bank bank NOUN issue-410 86 53 ) ) PUNCT issue-410 86 54 institutions institution NOUN issue-410 86 55 in in ADP issue-410 86 56 the the DET issue-410 86 57 process process NOUN issue-410 86 58 of of ADP issue-410 86 59 obtaining obtain VERB issue-410 86 60 permissions permission NOUN issue-410 86 61 for for ADP issue-410 86 62 a a DET issue-410 86 63 certain certain ADJ issue-410 86 64 activity activity NOUN issue-410 86 65 , , PUNCT issue-410 86 66 tax tax NOUN issue-410 86 67 payment payment NOUN issue-410 86 68 and and CCONJ issue-410 86 69 non non ADJ issue-410 86 70 - - ADJ issue-410 86 71 tax tax ADJ issue-410 86 72 payment payment NOUN issue-410 86 73 , , PUNCT issue-410 86 74 customs custom NOUN issue-410 86 75 clearance clearance NOUN issue-410 86 76 of of ADP issue-410 86 77 goods good NOUN issue-410 86 78 , , PUNCT issue-410 86 79 etc etc X issue-410 86 80 . . X issue-410 86 81 transaction transaction NOUN issue-410 86 82 costs cost NOUN issue-410 86 83 arising arise VERB issue-410 86 84 in in ADP issue-410 86 85 the the DET issue-410 86 86 process process NOUN issue-410 86 87 of of ADP issue-410 86 88 interaction interaction NOUN issue-410 86 89 between between ADP issue-410 86 90 enterprises enterprise NOUN issue-410 86 91 are be AUX issue-410 86 92 microlevel microlevel ADJ issue-410 86 93 costs cost NOUN issue-410 86 94 having have VERB issue-410 86 95 an an DET issue-410 86 96 impact impact NOUN issue-410 86 97 on on ADP issue-410 86 98 the the DET issue-410 86 99 activity activity NOUN issue-410 86 100 of of ADP issue-410 86 101 any any DET issue-410 86 102 given give VERB issue-410 86 103 enterprise enterprise NOUN issue-410 86 104 . . PUNCT issue-410 87 1 macrolevel macrolevel NOUN issue-410 87 2 transaction transaction NOUN issue-410 87 3 costs cost NOUN issue-410 87 4 arising arise VERB issue-410 87 5 in in ADP issue-410 87 6 the the DET issue-410 87 7 process process NOUN issue-410 87 8 of of ADP issue-410 87 9 cooperation cooperation NOUN issue-410 87 10 with with ADP issue-410 87 11 international international ADJ issue-410 87 12 organizations organization NOUN issue-410 87 13 and and CCONJ issue-410 87 14 funds fund NOUN issue-410 87 15 ( ( PUNCT issue-410 87 16 4 4 X issue-410 87 17 ) ) PUNCT issue-410 87 18 are be AUX issue-410 87 19 associated associate VERB issue-410 87 20 mainly mainly ADV issue-410 87 21 with with ADP issue-410 87 22 getting get VERB issue-410 87 23 a a DET issue-410 87 24 loan loan NOUN issue-410 87 25 or or CCONJ issue-410 87 26 financial financial ADJ issue-410 87 27 aid aid NOUN issue-410 87 28 . . PUNCT issue-410 88 1 they they PRON issue-410 88 2 are be AUX issue-410 88 3 defining define VERB issue-410 88 4 for for ADP issue-410 88 5 certain certain ADJ issue-410 88 6 states state NOUN issue-410 88 7 . . PUNCT issue-410 89 1 in in ADP issue-410 89 2 the the DET issue-410 89 3 process process NOUN issue-410 89 4 of of ADP issue-410 89 5 such such ADJ issue-410 89 6 cooperation cooperation NOUN issue-410 89 7 , , PUNCT issue-410 89 8 governments government NOUN issue-410 89 9 of of ADP issue-410 89 10 countries country NOUN issue-410 89 11 implement implement VERB issue-410 89 12 the the DET issue-410 89 13 requirements requirement NOUN issue-410 89 14 they they PRON issue-410 89 15 had have VERB issue-410 89 16 in in ADP issue-410 89 17 order order NOUN issue-410 89 18 to to PART issue-410 89 19 develop develop VERB issue-410 89 20 a a DET issue-410 89 21 closer close ADJ issue-410 89 22 cooperation cooperation NOUN issue-410 89 23 with with ADP issue-410 89 24 international international ADJ issue-410 89 25 organizations organization NOUN issue-410 89 26 and and CCONJ issue-410 89 27 funds fund NOUN issue-410 89 28 and and CCONJ issue-410 89 29 meet meet VERB issue-410 89 30 the the DET issue-410 89 31 requirements requirement NOUN issue-410 89 32 . . PUNCT issue-410 90 1 in in ADP issue-410 90 2 fig fig NOUN issue-410 90 3 . . PUNCT issue-410 91 1 1 1 NUM issue-410 91 2 , , PUNCT issue-410 91 3 it it PRON issue-410 91 4 is be AUX issue-410 91 5 noted note VERB issue-410 91 6 that that SCONJ issue-410 91 7 transaction transaction NOUN issue-410 91 8 costs cost NOUN issue-410 91 9 may may AUX issue-410 91 10 have have VERB issue-410 91 11 internal internal ADJ issue-410 91 12 and and CCONJ issue-410 91 13 external external ADJ issue-410 91 14 forms form NOUN issue-410 91 15 of of ADP issue-410 91 16 manifestation manifestation NOUN issue-410 91 17 . . PUNCT issue-410 92 1 internal internal ADJ issue-410 92 2 transaction transaction NOUN issue-410 92 3 costs cost NOUN issue-410 92 4 may may AUX issue-410 92 5 arise arise VERB issue-410 92 6 in in ADP issue-410 92 7 the the DET issue-410 92 8 process process NOUN issue-410 92 9 of of ADP issue-410 92 10 cooperation cooperation NOUN issue-410 92 11 between between ADP issue-410 92 12 shareholders shareholder NOUN issue-410 92 13 ( ( PUNCT issue-410 92 14 minority minority NOUN issue-410 92 15 and and CCONJ issue-410 92 16 majority majority NOUN issue-410 92 17 ) ) PUNCT issue-410 92 18 , , PUNCT issue-410 92 19 shareholders shareholder NOUN issue-410 92 20 ( ( PUNCT issue-410 92 21 owners owner NOUN issue-410 92 22 ) ) PUNCT issue-410 92 23 and and CCONJ issue-410 92 24 enterprise enterprise NOUN issue-410 92 25 management management NOUN issue-410 92 26 , , PUNCT issue-410 92 27 enterprise enterprise NOUN issue-410 92 28 and and CCONJ issue-410 92 29 its its PRON issue-410 92 30 employees employee NOUN issue-410 92 31 . . PUNCT issue-410 93 1 external external ADJ issue-410 93 2 transaction transaction NOUN issue-410 93 3 costs cost NOUN issue-410 93 4 go go VERB issue-410 93 5 beyond beyond ADP issue-410 93 6 the the DET issue-410 93 7 enterprise enterprise NOUN issue-410 93 8 and and CCONJ issue-410 93 9 arise arise VERB issue-410 93 10 in in ADP issue-410 93 11 the the DET issue-410 93 12 process process NOUN issue-410 93 13 of of ADP issue-410 93 14 their their PRON issue-410 93 15 cooperation cooperation NOUN issue-410 93 16 with with ADP issue-410 93 17 the the DET issue-410 93 18 other other ADJ issue-410 93 19 parties party NOUN issue-410 93 20 of of ADP issue-410 93 21 the the DET issue-410 93 22 economic economic ADJ issue-410 93 23 system system NOUN issue-410 93 24 . . PUNCT issue-410 94 1 range range NOUN issue-410 94 2 of of ADP issue-410 94 3 problems problem NOUN issue-410 94 4 associated associate VERB issue-410 94 5 with with ADP issue-410 94 6 accounting accounting NOUN issue-410 94 7 and and CCONJ issue-410 94 8 analysis analysis NOUN issue-410 94 9 management management NOUN issue-410 94 10 of of ADP issue-410 94 11 transaction transaction NOUN issue-410 94 12 costs cost NOUN issue-410 94 13 is be AUX issue-410 94 14 caused cause VERB issue-410 94 15 by by ADP issue-410 94 16 lack lack NOUN issue-410 94 17 of of ADP issue-410 94 18 structured structured ADJ issue-410 94 19 informational informational ADJ issue-410 94 20 background background NOUN issue-410 94 21 concerning concern VERB issue-410 94 22 their their PRON issue-410 94 23 amount amount NOUN issue-410 94 24 , , PUNCT issue-410 94 25 level level NOUN issue-410 94 26 , , PUNCT issue-410 94 27 and and CCONJ issue-410 94 28 structure structure NOUN issue-410 94 29 ; ; PUNCT issue-410 94 30 certain certain ADJ issue-410 94 31 components component NOUN issue-410 94 32 of of ADP issue-410 94 33 transaction transaction NOUN issue-410 94 34 costs cost NOUN issue-410 94 35 are be AUX issue-410 94 36 reported report VERB issue-410 94 37 as as ADP issue-410 94 38 administrative administrative ADJ issue-410 94 39 costs cost NOUN issue-410 94 40 ( ( PUNCT issue-410 94 41 representational representational ADJ issue-410 94 42 expenses expense NOUN issue-410 94 43 , , PUNCT issue-410 94 44 travel travel NOUN issue-410 94 45 expenses expense NOUN issue-410 94 46 , , PUNCT issue-410 94 47 acquisition acquisition NOUN issue-410 94 48 of of ADP issue-410 94 49 licenses license NOUN issue-410 94 50 ) ) PUNCT issue-410 94 51 , , PUNCT issue-410 94 52 marketing marketing NOUN issue-410 94 53 expenses expense NOUN issue-410 94 54 ( ( PUNCT issue-410 94 55 advertising advertising NOUN issue-410 94 56 costs cost NOUN issue-410 94 57 , , PUNCT issue-410 94 58 warranty warranty NOUN issue-410 94 59 repairs repair NOUN issue-410 94 60 ) ) PUNCT issue-410 94 61 , , PUNCT issue-410 94 62 other other ADJ issue-410 94 63 operating operating NOUN issue-410 94 64 costs cost NOUN issue-410 94 65 , , PUNCT issue-410 94 66 financial financial ADJ issue-410 94 67 and and CCONJ issue-410 94 68 investment investment NOUN issue-410 94 69 costs cost NOUN issue-410 94 70 . . PUNCT issue-410 95 1 separate separate ADJ issue-410 95 2 mapping mapping NOUN issue-410 95 3 of of ADP issue-410 95 4 transaction transaction NOUN issue-410 95 5 costs cost NOUN issue-410 95 6 on on ADP issue-410 95 7 individual individual ADJ issue-410 95 8 accounts account NOUN issue-410 95 9 for for ADP issue-410 95 10 operating operating NOUN issue-410 95 11 costs cost NOUN issue-410 95 12 accounting accounting NOUN issue-410 95 13 leads lead VERB issue-410 95 14 to to ADP issue-410 95 15 underestimation underestimation NOUN issue-410 95 16 of of ADP issue-410 95 17 their their PRON issue-410 95 18 overall overall ADJ issue-410 95 19 impact impact NOUN issue-410 95 20 on on ADP issue-410 95 21 the the DET issue-410 95 22 economic economic ADJ issue-410 95 23 entity entity NOUN issue-410 95 24 performance performance NOUN issue-410 95 25 ( ( PUNCT issue-410 95 26 expenses expense NOUN issue-410 95 27 , , PUNCT issue-410 95 28 prime prime ADJ issue-410 95 29 cost cost NOUN issue-410 95 30 , , PUNCT issue-410 95 31 profit profit NOUN issue-410 95 32 , , PUNCT issue-410 95 33 competitive competitive ADJ issue-410 95 34 capacity capacity NOUN issue-410 95 35 ) ) PUNCT issue-410 95 36 . . PUNCT issue-410 96 1 apart apart ADV issue-410 96 2 from from ADP issue-410 96 3 that that PRON issue-410 96 4 , , PUNCT issue-410 96 5 only only ADV issue-410 96 6 on on ADP issue-410 96 7 - - PUNCT issue-410 96 8 the the DET issue-410 96 9 - - PUNCT issue-410 96 10 record record NOUN issue-410 96 11 part part NOUN issue-410 96 12 of of ADP issue-410 96 13 transaction transaction NOUN issue-410 96 14 costs cost NOUN issue-410 96 15 is be AUX issue-410 96 16 reflected reflect VERB issue-410 96 17 in in ADP issue-410 96 18 accounting accounting NOUN issue-410 96 19 system system NOUN issue-410 96 20 while while SCONJ issue-410 96 21 “ " PUNCT issue-410 96 22 off off ADP issue-410 96 23 - - PUNCT issue-410 96 24 the the DET issue-410 96 25 - - PUNCT issue-410 96 26 books book NOUN issue-410 96 27 costs cost NOUN issue-410 96 28 connected connect VERB issue-410 96 29 with with ADP issue-410 96 30 overcoming overcome VERB issue-410 96 31 bureaucratic bureaucratic ADJ issue-410 96 32 barriers barrier NOUN issue-410 96 33 remain remain VERB issue-410 96 34 out out ADP issue-410 96 35 of of ADP issue-410 96 36 accounting accounting NOUN issue-410 96 37 records record NOUN issue-410 96 38 , , PUNCT issue-410 96 39 constitute constitute VERB issue-410 96 40 enterprise enterprise NOUN issue-410 96 41 ’s ’s PART issue-410 96 42 commercial commercial ADJ issue-410 96 43 secret secret NOUN issue-410 96 44 and and CCONJ issue-410 96 45 , , PUNCT issue-410 96 46 in in ADP issue-410 96 47 some some DET issue-410 96 48 cases case NOUN issue-410 96 49 , , PUNCT issue-410 96 50 they they PRON issue-410 96 51 may may AUX issue-410 96 52 significantly significantly ADV issue-410 96 53 outweigh outweigh VERB issue-410 96 54 on on ADP issue-410 96 55 - - PUNCT issue-410 96 56 the the DET issue-410 96 57 - - PUNCT issue-410 96 58 record record NOUN issue-410 96 59 part part NOUN issue-410 96 60 ” " PUNCT issue-410 96 61 ( ( PUNCT issue-410 96 62 verhunenko verhunenko ADJ issue-410 96 63 , , PUNCT issue-410 96 64 2011 2011 NUM issue-410 96 65 ) ) PUNCT issue-410 96 66 . . PUNCT issue-410 97 1 while while SCONJ issue-410 97 2 on on ADP issue-410 97 3 - - PUNCT issue-410 97 4 therecord therecord NOUN issue-410 97 5 transaction transaction NOUN issue-410 97 6 costs cost NOUN issue-410 97 7 are be AUX issue-410 97 8 mapped map VERB issue-410 97 9 in in ADP issue-410 97 10 the the DET issue-410 97 11 accounting accounting NOUN issue-410 97 12 system system NOUN issue-410 97 13 , , PUNCT issue-410 97 14 off off ADP issue-410 97 15 - - PUNCT issue-410 97 16 the the DET issue-410 97 17 - - PUNCT issue-410 97 18 books book NOUN issue-410 97 19 costs cost NOUN issue-410 97 20 can can AUX issue-410 97 21 be be AUX issue-410 97 22 usually usually ADV issue-410 97 23 estimated estimate VERB issue-410 97 24 approximately approximately ADV issue-410 97 25 applying apply VERB issue-410 97 26 heuristic heuristic ADJ issue-410 97 27 methods method NOUN issue-410 97 28 ( ( PUNCT issue-410 97 29 expert expert NOUN issue-410 97 30 ) ) PUNCT issue-410 97 31 or or CCONJ issue-410 97 32 can can AUX issue-410 97 33 not not PART issue-410 97 34 be be AUX issue-410 97 35 estimated estimate VERB issue-410 97 36 at at ADP issue-410 97 37 all all ADV issue-410 97 38 due due ADJ issue-410 97 39 to to ADP issue-410 97 40 the the DET issue-410 97 41 lack lack NOUN issue-410 97 42 of of ADP issue-410 97 43 evidence evidence NOUN issue-410 97 44 or or CCONJ issue-410 97 45 facts fact NOUN issue-410 97 46 of of ADP issue-410 97 47 their their PRON issue-410 97 48 realization realization NOUN issue-410 97 49 . . PUNCT issue-410 98 1 enterprise enterprise NOUN issue-410 98 2 management management NOUN issue-410 98 3 or or CCONJ issue-410 98 4 owners owner NOUN issue-410 98 5 often often ADV issue-410 98 6 do do AUX issue-410 98 7 not not PART issue-410 98 8 disclose disclose VERB issue-410 98 9 information information NOUN issue-410 98 10 on on ADP issue-410 98 11 the the DET issue-410 98 12 amount amount NOUN issue-410 98 13 of of ADP issue-410 98 14 off off ADP issue-410 98 15 - - PUNCT issue-410 98 16 the the DET issue-410 98 17 - - PUNCT issue-410 98 18 books book NOUN issue-410 98 19 transaction transaction NOUN issue-410 98 20 costs cost NOUN issue-410 98 21 because because SCONJ issue-410 98 22 they they PRON issue-410 98 23 are be AUX issue-410 98 24 usually usually ADV issue-410 98 25 illegal illegal ADJ issue-410 98 26 so so SCONJ issue-410 98 27 it it PRON issue-410 98 28 makes make VERB issue-410 98 29 sense sense NOUN issue-410 98 30 to to PART issue-410 98 31 report report VERB issue-410 98 32 such such ADJ issue-410 98 33 transaction transaction NOUN issue-410 98 34 costs cost NOUN issue-410 98 35 in in ADP issue-410 98 36 the the DET issue-410 98 37 system system NOUN issue-410 98 38 of of ADP issue-410 98 39 managerial managerial ADJ issue-410 98 40 accounting accounting NOUN issue-410 98 41 . . PUNCT issue-410 99 1 6 6 X issue-410 99 2 . . X issue-410 99 3 analysis analysis NOUN issue-410 99 4 of of ADP issue-410 99 5 transaction transaction NOUN issue-410 99 6 costs cost VERB issue-410 99 7 dynamics dynamic NOUN issue-410 99 8 as as SCONJ issue-410 99 9 exemplified exemplify VERB issue-410 99 10 by by ADP issue-410 99 11 machine machine NOUN issue-410 99 12 - - PUNCT issue-410 99 13 building building NOUN issue-410 99 14 enterprises enterprise NOUN issue-410 99 15 in in ADP issue-410 99 16 order order NOUN issue-410 99 17 to to PART issue-410 99 18 determine determine VERB issue-410 99 19 the the DET issue-410 99 20 trends trend NOUN issue-410 99 21 of of ADP issue-410 99 22 changes change NOUN issue-410 99 23 of of ADP issue-410 99 24 the the DET issue-410 99 25 transaction transaction NOUN issue-410 99 26 costs cost NOUN issue-410 99 27 amount amount NOUN issue-410 99 28 as as ADV issue-410 99 29 far far ADV issue-410 99 30 as as SCONJ issue-410 99 31 domestic domestic ADJ issue-410 99 32 economic economic ADJ issue-410 99 33 entities entity NOUN issue-410 99 34 are be AUX issue-410 99 35 concerned concern VERB issue-410 99 36 , , PUNCT issue-410 99 37 let let VERB issue-410 99 38 us we PRON issue-410 99 39 make make VERB issue-410 99 40 their their PRON issue-410 99 41 analysis analysis NOUN issue-410 99 42 ( ( PUNCT issue-410 99 43 using use VERB issue-410 99 44 on on ADP issue-410 99 45 - - PUNCT issue-410 99 46 the the DET issue-410 99 47 - - PUNCT issue-410 99 48 record record NOUN issue-410 99 49 financial financial ADJ issue-410 99 50 accounting accounting NOUN issue-410 99 51 ) ) PUNCT issue-410 99 52 as as SCONJ issue-410 99 53 exemplified exemplify VERB issue-410 99 54 by by ADP issue-410 99 55 machine machine NOUN issue-410 99 56 - - PUNCT issue-410 99 57 building building NOUN issue-410 99 58 enterprises enterprise NOUN issue-410 99 59 ( ( PUNCT issue-410 99 60 table table NOUN issue-410 99 61 2 2 NUM issue-410 99 62 ) ) PUNCT issue-410 99 63 . . PUNCT issue-410 100 1 the the DET issue-410 100 2 amount amount NOUN issue-410 100 3 of of ADP issue-410 100 4 on on ADP issue-410 100 5 - - PUNCT issue-410 100 6 the the DET issue-410 100 7 - - PUNCT issue-410 100 8 record record NOUN issue-410 100 9 transaction transaction NOUN issue-410 100 10 costs cost NOUN issue-410 100 11 is be AUX issue-410 100 12 provided provide VERB issue-410 100 13 in in ADP issue-410 100 14 table table NOUN issue-410 100 15 2 2 NUM issue-410 100 16 . . PUNCT issue-410 101 1 the the DET issue-410 101 2 information information NOUN issue-410 101 3 on on ADP issue-410 101 4 the the DET issue-410 101 5 trends trend NOUN issue-410 101 6 of of ADP issue-410 101 7 table table NOUN issue-410 101 8 2 2 NUM issue-410 101 9 trend trend NOUN issue-410 101 10 data datum NOUN issue-410 101 11 to to PART issue-410 101 12 analyse analyse VERB issue-410 101 13 transaction transaction NOUN issue-410 101 14 costs cost NOUN issue-410 101 15 of of ADP issue-410 101 16 machine machine NOUN issue-410 101 17 - - PUNCT issue-410 101 18 building building NOUN issue-410 101 19 enterprises enterprise NOUN issue-410 101 20 over over ADP issue-410 101 21 a a DET issue-410 101 22 period period NOUN issue-410 101 23 of of ADP issue-410 101 24 2012–2016 2012–2016 NUM issue-410 101 25 criteria criterion NOUN issue-410 101 26 , , PUNCT issue-410 101 27 thousands thousand NOUN issue-410 101 28 hryvnias hryvnia NOUN issue-410 101 29 . . PUNCT issue-410 102 1 2012 2012 NUM issue-410 102 2 2013 2013 NUM issue-410 102 3 2014 2014 NUM issue-410 102 4 2015 2015 NUM issue-410 102 5 2016 2016 NUM issue-410 102 6 pjsc pjsc NOUN issue-410 102 7 “ " PUNCT issue-410 102 8 conveyer conveyer NOUN issue-410 102 9 ” " PUNCT issue-410 102 10 transaction transaction NOUN issue-410 102 11 costs cost NOUN issue-410 102 12 as as ADP issue-410 102 13 a a DET issue-410 102 14 part part NOUN issue-410 102 15 of of ADP issue-410 102 16 operating operating NOUN issue-410 102 17 expenses expense NOUN issue-410 102 18 , , PUNCT issue-410 102 19 thousands thousand NOUN issue-410 102 20 hryvnias hryvnias PROPN issue-410 102 21 16320 16320 NUM issue-410 102 22 6519 6519 NUM issue-410 102 23 6614 6614 NUM issue-410 102 24 7848 7848 NUM issue-410 102 25 8734 8734 NUM issue-410 102 26 the the DET issue-410 102 27 amount amount NOUN issue-410 102 28 of of ADP issue-410 102 29 transaction transaction NOUN issue-410 102 30 costs cost NOUN issue-410 102 31 ( ( PUNCT issue-410 102 32 prime prime ADJ issue-410 102 33 cost cost NOUN issue-410 102 34 ) ) PUNCT issue-410 102 35 , , PUNCT issue-410 102 36 % % NOUN issue-410 102 37 123,17 123,17 ADJ issue-410 102 38 53,83 53,83 NUM issue-410 102 39 49,69 49,69 NUM issue-410 102 40 55,64 55,64 NUM issue-410 102 41 46,78 46,78 NOUN issue-410 102 42 the the DET issue-410 102 43 amount amount NOUN issue-410 102 44 of of ADP issue-410 102 45 transaction transaction NOUN issue-410 102 46 costs cost NOUN issue-410 102 47 ( ( PUNCT issue-410 102 48 net net ADJ issue-410 102 49 profit profit NOUN issue-410 102 50 ) ) PUNCT issue-410 102 51 , , PUNCT issue-410 102 52 % % NOUN issue-410 102 53 109,71 109,71 NUM issue-410 103 1 50,30 50,30 PROPN issue-410 103 2 45,11 45,11 NUM issue-410 103 3 48,52 48,52 NUM issue-410 103 4 39,32 39,32 NUM issue-410 103 5 pjsc pjsc NOUN issue-410 103 6 “ " PUNCT issue-410 103 7 korosten korosten ADJ issue-410 103 8 machine machine NOUN issue-410 103 9 building building NOUN issue-410 103 10 plant plant NOUN issue-410 103 11 ” " PUNCT issue-410 103 12 transaction transaction NOUN issue-410 103 13 costs cost NOUN issue-410 103 14 as as ADP issue-410 103 15 a a DET issue-410 103 16 part part NOUN issue-410 103 17 of of ADP issue-410 103 18 operating operating NOUN issue-410 103 19 expenses expense NOUN issue-410 103 20 , , PUNCT issue-410 103 21 thousands thousand NOUN issue-410 103 22 hryvnias hryvnia NOUN issue-410 103 23 3246 3246 NUM issue-410 103 24 2927 2927 NUM issue-410 103 25 3748 3748 NUM issue-410 103 26 3261 3261 NUM issue-410 103 27 2948 2948 NUM issue-410 103 28 the the DET issue-410 103 29 amount amount NOUN issue-410 103 30 of of ADP issue-410 103 31 transaction transaction NOUN issue-410 103 32 costs cost NOUN issue-410 103 33 ( ( PUNCT issue-410 103 34 prime prime ADJ issue-410 103 35 cost cost NOUN issue-410 103 36 ) ) PUNCT issue-410 103 37 , , PUNCT issue-410 103 38 % % INTJ issue-410 103 39 19,27 19,27 NUM issue-410 103 40 18,96 18,96 NUM issue-410 103 41 31,72 31,72 NUM issue-410 103 42 24,49 24,49 NUM issue-410 103 43 20,80 20,80 NOUN issue-410 103 44 the the DET issue-410 103 45 amount amount NOUN issue-410 103 46 of of ADP issue-410 103 47 transaction transaction NOUN issue-410 103 48 costs cost NOUN issue-410 103 49 ( ( PUNCT issue-410 103 50 net net ADJ issue-410 103 51 profit profit NOUN issue-410 103 52 ) ) PUNCT issue-410 103 53 , , PUNCT issue-410 103 54 % % INTJ issue-410 104 1 16,49 16,49 NUM issue-410 104 2 16,82 16,82 NUM issue-410 104 3 33,89 33,89 ADJ issue-410 104 4 23,92 23,92 NUM issue-410 104 5 20,44 20,44 NUM issue-410 104 6 pjsc pjsc NOUN issue-410 104 7 “ " PUNCT issue-410 104 8 beryslav beryslav ADJ issue-410 104 9 machine machine NOUN issue-410 104 10 building building NOUN issue-410 104 11 plant plant NOUN issue-410 104 12 ” " PUNCT issue-410 104 13 transaction transaction NOUN issue-410 104 14 costs cost NOUN issue-410 104 15 as as ADP issue-410 104 16 a a DET issue-410 104 17 part part NOUN issue-410 104 18 of of ADP issue-410 104 19 operating operating NOUN issue-410 104 20 expenses expense NOUN issue-410 104 21 , , PUNCT issue-410 104 22 thousands thousand NOUN issue-410 104 23 hryvnias hryvnia NOUN issue-410 104 24 15070 15070 NUM issue-410 104 25 13055 13055 NUM issue-410 104 26 42374 42374 NUM issue-410 104 27 65543 65543 NUM issue-410 104 28 46318 46318 NUM issue-410 105 1 the the DET issue-410 105 2 amount amount NOUN issue-410 105 3 of of ADP issue-410 105 4 transaction transaction NOUN issue-410 105 5 costs cost NOUN issue-410 105 6 ( ( PUNCT issue-410 105 7 prime prime ADJ issue-410 105 8 cost cost NOUN issue-410 105 9 ) ) PUNCT issue-410 105 10 , , PUNCT issue-410 105 11 % % NOUN issue-410 105 12 17,24 17,24 NUM issue-410 105 13 14,53 14,53 NUM issue-410 105 14 47,36 47,36 PROPN issue-410 105 15 140,58 140,58 NOUN issue-410 105 16 52,04 52,04 NUM issue-410 105 17 the the DET issue-410 105 18 amount amount NOUN issue-410 105 19 of of ADP issue-410 105 20 transaction transaction NOUN issue-410 105 21 costs cost NOUN issue-410 105 22 ( ( PUNCT issue-410 105 23 net net ADJ issue-410 105 24 profit profit NOUN issue-410 105 25 ) ) PUNCT issue-410 105 26 , , PUNCT issue-410 105 27 % % INTJ issue-410 105 28 15,13 15,13 NUM issue-410 105 29 13,20 13,20 NUM issue-410 105 30 43,59 43,59 NOUN issue-410 105 31 134,25 134,25 NUM issue-410 105 32 47,58 47,58 PROPN issue-410 105 33 pjsc pjsc NOUN issue-410 105 34 “ " PUNCT issue-410 105 35 odesa odesa NOUN issue-410 105 36 machine machine NOUN issue-410 105 37 building building NOUN issue-410 105 38 plant plant NOUN issue-410 105 39 ” " PUNCT issue-410 105 40 transaction transaction NOUN issue-410 105 41 costs cost NOUN issue-410 105 42 as as ADP issue-410 105 43 a a DET issue-410 105 44 part part NOUN issue-410 105 45 of of ADP issue-410 105 46 operating operating NOUN issue-410 105 47 expenses expense NOUN issue-410 105 48 , , PUNCT issue-410 105 49 thousands thousand NOUN issue-410 105 50 hryvnias hryvnia NOUN issue-410 105 51 29238 29238 NUM issue-410 105 52 9466 9466 NUM issue-410 105 53 11231 11231 NUM issue-410 105 54 12990 12990 NUM issue-410 105 55 16711 16711 NUM issue-410 105 56 the the DET issue-410 105 57 amount amount NOUN issue-410 105 58 of of ADP issue-410 105 59 transaction transaction NOUN issue-410 105 60 costs cost NOUN issue-410 105 61 ( ( PUNCT issue-410 105 62 prime prime ADJ issue-410 105 63 cost cost NOUN issue-410 105 64 ) ) PUNCT issue-410 105 65 , , PUNCT issue-410 105 66 % % NOUN issue-410 105 67 174,43 174,43 ADJ issue-410 106 1 66,01 66,01 ADJ issue-410 106 2 86,03 86,03 NUM issue-410 106 3 66,30 66,30 PROPN issue-410 106 4 59,69 59,69 NUM issue-410 106 5 the the DET issue-410 106 6 amount amount NOUN issue-410 106 7 of of ADP issue-410 106 8 transaction transaction NOUN issue-410 106 9 costs cost NOUN issue-410 106 10 ( ( PUNCT issue-410 106 11 net net ADJ issue-410 106 12 profit profit NOUN issue-410 106 13 ) ) PUNCT issue-410 106 14 , , PUNCT issue-410 106 15 % % NOUN issue-410 106 16 134,22 134,22 NUM issue-410 106 17 66,34 66,34 NOUN issue-410 107 1 79,88 79,88 NOUN issue-410 107 2 72,07 72,07 NOUN issue-410 107 3 48,85 48,85 NUM issue-410 107 4 pjsc pjsc NOUN issue-410 107 5 “ " PUNCT issue-410 107 6 drohobych drohobych NOUN issue-410 107 7 machine machine NOUN issue-410 107 8 building building NOUN issue-410 107 9 plant plant NOUN issue-410 107 10 ” " PUNCT issue-410 107 11 transaction transaction NOUN issue-410 107 12 costs cost NOUN issue-410 107 13 as as ADP issue-410 107 14 a a DET issue-410 107 15 part part NOUN issue-410 107 16 of of ADP issue-410 107 17 operating operating NOUN issue-410 107 18 expenses expense NOUN issue-410 107 19 , , PUNCT issue-410 107 20 thousands thousand NOUN issue-410 107 21 hryvnias hryvnia NOUN issue-410 107 22 4636 4636 NUM issue-410 107 23 4796 4796 NUM issue-410 107 24 7199 7199 NUM issue-410 107 25 5433 5433 NUM issue-410 107 26 5010 5010 NUM issue-410 108 1 the the DET issue-410 108 2 amount amount NOUN issue-410 108 3 of of ADP issue-410 108 4 transaction transaction NOUN issue-410 108 5 costs cost NOUN issue-410 108 6 ( ( PUNCT issue-410 108 7 prime prime ADJ issue-410 108 8 cost cost NOUN issue-410 108 9 ) ) PUNCT issue-410 108 10 , , PUNCT issue-410 108 11 % % NOUN issue-410 109 1 37,43 37,43 NUM issue-410 109 2 67,44 67,44 NUM issue-410 109 3 82,44 82,44 NUM issue-410 109 4 96,67 96,67 NOUN issue-410 109 5 54,30 54,30 NUM issue-410 109 6 the the DET issue-410 109 7 amount amount NOUN issue-410 109 8 of of ADP issue-410 109 9 transaction transaction NOUN issue-410 109 10 costs cost NOUN issue-410 109 11 ( ( PUNCT issue-410 109 12 net net ADJ issue-410 109 13 profit profit NOUN issue-410 109 14 ) ) PUNCT issue-410 109 15 , , PUNCT issue-410 110 1 % % INTJ issue-410 110 2 24,39 24,39 NOUN issue-410 110 3 45,41 45,41 NUM issue-410 111 1 62,37 62,37 NUM issue-410 111 2 95,62 95,62 NUM issue-410 111 3 41,18 41,18 PROPN issue-410 111 4 baltic baltic ADJ issue-410 111 5 journal journal PROPN issue-410 111 6 of of ADP issue-410 111 7 economic economic ADJ issue-410 111 8 studies study NOUN issue-410 111 9 266 266 NUM issue-410 111 10 vol vol NOUN issue-410 111 11 . . PUNCT issue-410 112 1 4 4 NUM issue-410 112 2 , , PUNCT issue-410 112 3 no no INTJ issue-410 112 4 . . NOUN issue-410 112 5 2 2 NUM issue-410 112 6 , , PUNCT issue-410 112 7 2018 2018 NUM issue-410 112 8 transaction transaction NOUN issue-410 112 9 costs cost NOUN issue-410 112 10 is be AUX issue-410 112 11 presented present VERB issue-410 112 12 in in ADP issue-410 112 13 table table NOUN issue-410 112 14 2 2 NUM issue-410 112 15 and and CCONJ issue-410 112 16 it it PRON issue-410 112 17 shows show VERB issue-410 112 18 that that SCONJ issue-410 112 19 transaction transaction NOUN issue-410 112 20 costs cost VERB issue-410 112 21 trend trend NOUN issue-410 112 22 upward upward ADV issue-410 112 23 in in ADP issue-410 112 24 a a DET issue-410 112 25 majority majority NOUN issue-410 112 26 of of ADP issue-410 112 27 enterprises enterprise NOUN issue-410 112 28 under under ADP issue-410 112 29 investigation investigation NOUN issue-410 112 30 as as ADV issue-410 112 31 far far ADV issue-410 112 32 as as ADP issue-410 112 33 absolute absolute ADJ issue-410 112 34 value value NOUN issue-410 112 35 , , PUNCT issue-410 112 36 prime prime ADJ issue-410 112 37 cost cost NOUN issue-410 112 38 , , PUNCT issue-410 112 39 and and CCONJ issue-410 112 40 net net ADJ issue-410 112 41 profit profit NOUN issue-410 112 42 are be AUX issue-410 112 43 concerned concern VERB issue-410 112 44 . . PUNCT issue-410 113 1 although although SCONJ issue-410 113 2 the the DET issue-410 113 3 enterprises enterprise NOUN issue-410 113 4 under under ADP issue-410 113 5 investigation investigation NOUN issue-410 113 6 belong belong VERB issue-410 113 7 to to ADP issue-410 113 8 the the DET issue-410 113 9 same same ADJ issue-410 113 10 branch branch NOUN issue-410 113 11 , , PUNCT issue-410 113 12 the the DET issue-410 113 13 amount amount NOUN issue-410 113 14 of of ADP issue-410 113 15 transaction transaction NOUN issue-410 113 16 costs cost NOUN issue-410 113 17 as as ADP issue-410 113 18 a a DET issue-410 113 19 part part NOUN issue-410 113 20 of of ADP issue-410 113 21 their their PRON issue-410 113 22 profit profit NOUN issue-410 113 23 differs differ NOUN issue-410 113 24 , , PUNCT issue-410 113 25 due due ADP issue-410 113 26 to to ADP issue-410 113 27 specific specific ADJ issue-410 113 28 operational operational ADJ issue-410 113 29 peculiarities peculiarity NOUN issue-410 113 30 . . PUNCT issue-410 114 1 as as ADV issue-410 114 2 far far ADV issue-410 114 3 as as SCONJ issue-410 114 4 enterprises enterprise NOUN issue-410 114 5 under under ADP issue-410 114 6 investigation investigation NOUN issue-410 114 7 are be AUX issue-410 114 8 concerned concern VERB issue-410 114 9 , , PUNCT issue-410 114 10 an an DET issue-410 114 11 average average ADJ issue-410 114 12 value value NOUN issue-410 114 13 of of ADP issue-410 114 14 transaction transaction NOUN issue-410 114 15 costs cost NOUN issue-410 114 16 within within ADP issue-410 114 17 these these DET issue-410 114 18 enterprises enterprise NOUN issue-410 114 19 ranges range VERB issue-410 114 20 from from ADP issue-410 114 21 20 20 NUM issue-410 114 22 to to PART issue-410 114 23 80 80 NUM issue-410 114 24 % % NOUN issue-410 114 25 in in ADP issue-410 114 26 profit profit NOUN issue-410 114 27 value value NOUN issue-410 114 28 . . PUNCT issue-410 115 1 there there PRON issue-410 115 2 is be VERB issue-410 115 3 a a DET issue-410 115 4 need need NOUN issue-410 115 5 in in ADP issue-410 115 6 their their PRON issue-410 115 7 systematization systematization NOUN issue-410 115 8 and and CCONJ issue-410 115 9 analysis analysis NOUN issue-410 115 10 because because SCONJ issue-410 115 11 the the DET issue-410 115 12 on on ADP issue-410 115 13 - - PUNCT issue-410 115 14 the the DET issue-410 115 15 - - PUNCT issue-410 115 16 record record NOUN issue-410 115 17 value value NOUN issue-410 115 18 of of ADP issue-410 115 19 transaction transaction NOUN issue-410 115 20 costs cost NOUN issue-410 115 21 influences influence VERB issue-410 115 22 final final ADJ issue-410 115 23 financial financial ADJ issue-410 115 24 results result NOUN issue-410 115 25 of of ADP issue-410 115 26 the the DET issue-410 115 27 enterprise enterprise NOUN issue-410 115 28 activity activity NOUN issue-410 115 29 . . PUNCT issue-410 116 1 n.v n.v PROPN issue-410 116 2 . . PROPN issue-410 116 3 hordopolova hordopolova PROPN issue-410 116 4 , , PUNCT issue-410 116 5 v.y v.y PROPN issue-410 116 6 . . PROPN issue-410 116 7 hordopolov hordopolov PROPN issue-410 116 8 ( ( PUNCT issue-410 116 9 2010 2010 NUM issue-410 116 10 ) ) PUNCT issue-410 116 11 emphasize emphasize VERB issue-410 116 12 the the DET issue-410 116 13 necessity necessity NOUN issue-410 116 14 of of ADP issue-410 116 15 well well ADV issue-410 116 16 - - PUNCT issue-410 116 17 ordered order VERB issue-410 116 18 and and CCONJ issue-410 116 19 constant constant ADJ issue-410 116 20 accounting accounting NOUN issue-410 116 21 of of ADP issue-410 116 22 transaction transaction NOUN issue-410 116 23 costs cost NOUN issue-410 116 24 , , PUNCT issue-410 116 25 “ " PUNCT issue-410 116 26 separating separate VERB issue-410 116 27 transaction transaction NOUN issue-410 116 28 costs cost NOUN issue-410 116 29 in in ADP issue-410 116 30 accounting accounting NOUN issue-410 116 31 and and CCONJ issue-410 116 32 their their PRON issue-410 116 33 analysis analysis NOUN issue-410 116 34 are be AUX issue-410 116 35 necessary necessary ADJ issue-410 116 36 because because SCONJ issue-410 116 37 such such ADJ issue-410 116 38 costs cost NOUN issue-410 116 39 are be AUX issue-410 116 40 scattered scatter VERB issue-410 116 41 among among ADP issue-410 116 42 various various ADJ issue-410 116 43 business business NOUN issue-410 116 44 and and CCONJ issue-410 116 45 support support NOUN issue-410 116 46 units unit NOUN issue-410 116 47 of of ADP issue-410 116 48 the the DET issue-410 116 49 enterprise enterprise NOUN issue-410 116 50 and and CCONJ issue-410 116 51 their their PRON issue-410 116 52 amount amount NOUN issue-410 116 53 remains remain VERB issue-410 116 54 unknown unknown ADJ issue-410 116 55 for for ADP issue-410 116 56 the the DET issue-410 116 57 managerial managerial ADJ issue-410 116 58 apparatus apparatus NOUN issue-410 116 59 though though SCONJ issue-410 116 60 their their PRON issue-410 116 61 product product NOUN issue-410 116 62 costs cost VERB issue-410 116 63 in in ADP issue-410 116 64 high high ADJ issue-410 116 65 - - PUNCT issue-410 116 66 tech tech NOUN issue-410 116 67 spheres sphere NOUN issue-410 116 68 may may AUX issue-410 116 69 reach reach VERB issue-410 116 70 20 20 NUM issue-410 116 71 % % NOUN issue-410 116 72 and and CCONJ issue-410 116 73 more more ADJ issue-410 116 74 ” " PUNCT issue-410 116 75 . . PUNCT issue-410 117 1 that that PRON issue-410 117 2 is be AUX issue-410 117 3 why why SCONJ issue-410 117 4 systematization systematization NOUN issue-410 117 5 of of ADP issue-410 117 6 information information NOUN issue-410 117 7 on on ADP issue-410 117 8 transaction transaction NOUN issue-410 117 9 costs cost NOUN issue-410 117 10 and and CCONJ issue-410 117 11 their their PRON issue-410 117 12 detailed detailed ADJ issue-410 117 13 list list NOUN issue-410 117 14 are be AUX issue-410 117 15 gaining gain VERB issue-410 117 16 significant significant ADJ issue-410 117 17 importance importance NOUN issue-410 117 18 as as SCONJ issue-410 117 19 it it PRON issue-410 117 20 allows allow VERB issue-410 117 21 adjusting adjust VERB issue-410 117 22 the the DET issue-410 117 23 value value NOUN issue-410 117 24 of of ADP issue-410 117 25 certain certain ADJ issue-410 117 26 components component NOUN issue-410 117 27 of of ADP issue-410 117 28 transaction transaction NOUN issue-410 117 29 costs cost NOUN issue-410 117 30 in in ADP issue-410 117 31 current current ADJ issue-410 117 32 mode mode NOUN issue-410 117 33 helping help VERB issue-410 117 34 to to PART issue-410 117 35 reduce reduce VERB issue-410 117 36 the the DET issue-410 117 37 total total ADJ issue-410 117 38 value value NOUN issue-410 117 39 of of ADP issue-410 117 40 transaction transaction NOUN issue-410 117 41 costs cost NOUN issue-410 117 42 . . PUNCT issue-410 118 1 the the DET issue-410 118 2 problem problem NOUN issue-410 118 3 of of ADP issue-410 118 4 measuring measure VERB issue-410 118 5 transaction transaction NOUN issue-410 118 6 costs cost NOUN issue-410 118 7 lies lie VERB issue-410 118 8 in in ADP issue-410 118 9 the the DET issue-410 118 10 fact fact NOUN issue-410 118 11 that that SCONJ issue-410 118 12 it it PRON issue-410 118 13 is be AUX issue-410 118 14 not not PART issue-410 118 15 always always ADV issue-410 118 16 possible possible ADJ issue-410 118 17 to to PART issue-410 118 18 determine determine VERB issue-410 118 19 their their PRON issue-410 118 20 amount amount NOUN issue-410 118 21 and and CCONJ issue-410 118 22 rate rate VERB issue-410 118 23 their their PRON issue-410 118 24 dynamics dynamic NOUN issue-410 118 25 . . PUNCT issue-410 119 1 only only ADV issue-410 119 2 the the DET issue-410 119 3 on on ADP issue-410 119 4 - - PUNCT issue-410 119 5 therecord therecord NOUN issue-410 119 6 constituent constituent NOUN issue-410 119 7 of of ADP issue-410 119 8 transaction transaction NOUN issue-410 119 9 costs cost NOUN issue-410 119 10 is be AUX issue-410 119 11 subject subject ADJ issue-410 119 12 to to ADP issue-410 119 13 quantitative quantitative ADJ issue-410 119 14 measurement measurement NOUN issue-410 119 15 of of ADP issue-410 119 16 transaction transaction NOUN issue-410 119 17 costs cost NOUN issue-410 119 18 , , PUNCT issue-410 119 19 while while SCONJ issue-410 119 20 off off ADP issue-410 119 21 - - PUNCT issue-410 119 22 the the DET issue-410 119 23 - - PUNCT issue-410 119 24 books book NOUN issue-410 119 25 constituent constituent NOUN issue-410 119 26 is be AUX issue-410 119 27 practically practically ADV issue-410 119 28 impossible impossible ADJ issue-410 119 29 to to PART issue-410 119 30 measure measure VERB issue-410 119 31 as as ADP issue-410 119 32 a a DET issue-410 119 33 part part NOUN issue-410 119 34 of of ADP issue-410 119 35 the the DET issue-410 119 36 traditional traditional ADJ issue-410 119 37 accounting accounting NOUN issue-410 119 38 system system NOUN issue-410 119 39 . . PUNCT issue-410 120 1 under under ADP issue-410 120 2 such such ADJ issue-410 120 3 conditions condition NOUN issue-410 120 4 , , PUNCT issue-410 120 5 off off ADP issue-410 120 6 - - PUNCT issue-410 120 7 the the DET issue-410 120 8 - - PUNCT issue-410 120 9 record record NOUN issue-410 120 10 transaction transaction NOUN issue-410 120 11 costs cost NOUN issue-410 120 12 are be AUX issue-410 120 13 measured measure VERB issue-410 120 14 applying apply VERB issue-410 120 15 qualitative qualitative ADJ issue-410 120 16 methods method NOUN issue-410 120 17 establishing establish VERB issue-410 120 18 the the DET issue-410 120 19 direction direction NOUN issue-410 120 20 of of ADP issue-410 120 21 their their PRON issue-410 120 22 change change NOUN issue-410 120 23 or or CCONJ issue-410 120 24 determining determine VERB issue-410 120 25 the the DET issue-410 120 26 influence influence NOUN issue-410 120 27 ( ( PUNCT issue-410 120 28 positive positive ADJ issue-410 120 29 , , PUNCT issue-410 120 30 negative negative ADJ issue-410 120 31 ) ) PUNCT issue-410 120 32 on on ADP issue-410 120 33 enterprise enterprise NOUN issue-410 120 34 performance performance NOUN issue-410 120 35 efficiency efficiency NOUN issue-410 120 36 . . PUNCT issue-410 121 1 at at ADP issue-410 121 2 the the DET issue-410 121 3 same same ADJ issue-410 121 4 time time NOUN issue-410 121 5 , , PUNCT issue-410 121 6 it it PRON issue-410 121 7 should should AUX issue-410 121 8 be be AUX issue-410 121 9 pointed point VERB issue-410 121 10 out out ADP issue-410 121 11 that that SCONJ issue-410 121 12 “ " PUNCT issue-410 121 13 nowadays nowadays ADV issue-410 121 14 there there PRON issue-410 121 15 is be VERB issue-410 121 16 no no DET issue-410 121 17 universal universal ADJ issue-410 121 18 , , PUNCT issue-410 121 19 worked work VERB issue-410 121 20 out out ADP issue-410 121 21 , , PUNCT issue-410 121 22 quantitative quantitative ADJ issue-410 121 23 method method NOUN issue-410 121 24 of of ADP issue-410 121 25 transaction transaction NOUN issue-410 121 26 costs cost NOUN issue-410 121 27 accounting account VERB issue-410 121 28 , , PUNCT issue-410 121 29 which which PRON issue-410 121 30 is be AUX issue-410 121 31 caused cause VERB issue-410 121 32 by by ADP issue-410 121 33 difficulties difficulty NOUN issue-410 121 34 in in ADP issue-410 121 35 accounting accounting NOUN issue-410 121 36 and and CCONJ issue-410 121 37 estimation estimation NOUN issue-410 121 38 of of ADP issue-410 121 39 certain certain ADJ issue-410 121 40 transaction transaction NOUN issue-410 121 41 costs cost VERB issue-410 121 42 categories category NOUN issue-410 121 43 , , PUNCT issue-410 121 44 as as ADV issue-410 121 45 well well ADV issue-410 121 46 as as ADP issue-410 121 47 a a DET issue-410 121 48 considerable considerable ADJ issue-410 121 49 amount amount NOUN issue-410 121 50 of of ADP issue-410 121 51 their their PRON issue-410 121 52 classifications classification NOUN issue-410 121 53 and and CCONJ issue-410 121 54 definitions definition NOUN issue-410 121 55 ” " PUNCT issue-410 121 56 ( ( PUNCT issue-410 121 57 halytskyi halytskyi NOUN issue-410 121 58 , , PUNCT issue-410 121 59 2013 2013 NUM issue-410 121 60 ) ) PUNCT issue-410 121 61 . . PUNCT issue-410 122 1 thus thus ADV issue-410 122 2 , , PUNCT issue-410 122 3 in in ADP issue-410 122 4 the the DET issue-410 122 5 process process NOUN issue-410 122 6 of of ADP issue-410 122 7 accounting accounting NOUN issue-410 122 8 management management NOUN issue-410 122 9 , , PUNCT issue-410 122 10 there there PRON issue-410 122 11 are be VERB issue-410 122 12 good good ADJ issue-410 122 13 reasons reason NOUN issue-410 122 14 to to ADP issue-410 122 15 group group NOUN issue-410 122 16 transaction transaction NOUN issue-410 122 17 costs cost NOUN issue-410 122 18 typologically typologically ADV issue-410 122 19 in in ADP issue-410 122 20 view view NOUN issue-410 122 21 of of ADP issue-410 122 22 certain certain ADJ issue-410 122 23 transactions transaction NOUN issue-410 122 24 ( ( PUNCT issue-410 122 25 exchange exchange NOUN issue-410 122 26 , , PUNCT issue-410 122 27 administration administration NOUN issue-410 122 28 , , PUNCT issue-410 122 29 rationing rationing NOUN issue-410 122 30 , , PUNCT issue-410 122 31 etc etc X issue-410 122 32 . . X issue-410 122 33 ) ) PUNCT issue-410 122 34 with with ADP issue-410 122 35 the the DET issue-410 122 36 further further ADJ issue-410 122 37 specification specification NOUN issue-410 122 38 , , PUNCT issue-410 122 39 when when SCONJ issue-410 122 40 transaction transaction NOUN issue-410 122 41 costs cost NOUN issue-410 122 42 may may AUX issue-410 122 43 arise arise VERB issue-410 122 44 , , PUNCT issue-410 122 45 be be AUX issue-410 122 46 modified modify VERB issue-410 122 47 and and CCONJ issue-410 122 48 integrated integrate VERB issue-410 122 49 into into ADP issue-410 122 50 other other ADJ issue-410 122 51 types type NOUN issue-410 122 52 of of ADP issue-410 122 53 enterprise enterprise NOUN issue-410 122 54 expenses expense NOUN issue-410 122 55 . . PUNCT issue-410 123 1 information information NOUN issue-410 123 2 on on ADP issue-410 123 3 transaction transaction NOUN issue-410 123 4 costs cost NOUN issue-410 123 5 grouped group VERB issue-410 123 6 in in ADP issue-410 123 7 such such DET issue-410 123 8 a a DET issue-410 123 9 manner manner NOUN issue-410 123 10 will will AUX issue-410 123 11 be be AUX issue-410 123 12 used use VERB issue-410 123 13 for for ADP issue-410 123 14 their their PRON issue-410 123 15 estimation estimation NOUN issue-410 123 16 and and CCONJ issue-410 123 17 analysis analysis NOUN issue-410 123 18 . . PUNCT issue-410 124 1 such such ADJ issue-410 124 2 scholars scholar NOUN issue-410 124 3 as as ADP issue-410 124 4 p.s p.s PROPN issue-410 124 5 . . PROPN issue-410 124 6 lemeshchenko lemeshchenko PROPN issue-410 124 7 ( ( PUNCT issue-410 124 8 2011 2011 NUM issue-410 124 9 ) ) PUNCT issue-410 124 10 and and CCONJ issue-410 124 11 h.v h.v PROPN issue-410 124 12 . . PROPN issue-410 124 13 kolodnia kolodnia PROPN issue-410 124 14 ( ( PUNCT issue-410 124 15 2008 2008 NUM issue-410 124 16 ) ) PUNCT issue-410 124 17 emphasize emphasize VERB issue-410 124 18 in in ADP issue-410 124 19 their their PRON issue-410 124 20 works work NOUN issue-410 124 21 that that SCONJ issue-410 124 22 transaction transaction NOUN issue-410 124 23 costs cost NOUN issue-410 124 24 are be AUX issue-410 124 25 irrational irrational ADJ issue-410 124 26 , , PUNCT issue-410 124 27 noting note VERB issue-410 124 28 that that SCONJ issue-410 124 29 “ " PUNCT issue-410 124 30 the the DET issue-410 124 31 general general ADJ issue-410 124 32 conclusion conclusion NOUN issue-410 124 33 that that PRON issue-410 124 34 can can AUX issue-410 124 35 be be AUX issue-410 124 36 made make VERB issue-410 124 37 on on ADP issue-410 124 38 the the DET issue-410 124 39 basis basis NOUN issue-410 124 40 of of ADP issue-410 124 41 transaction transaction NOUN issue-410 124 42 costs cost NOUN issue-410 124 43 theory theory NOUN issue-410 124 44 is be AUX issue-410 124 45 that that SCONJ issue-410 124 46 division division NOUN issue-410 124 47 of of ADP issue-410 124 48 labour labour NOUN issue-410 124 49 and and CCONJ issue-410 124 50 exchange exchange NOUN issue-410 124 51 transactions transaction NOUN issue-410 124 52 , , PUNCT issue-410 124 53 on on ADP issue-410 124 54 which which PRON issue-410 124 55 economic economic ADJ issue-410 124 56 activity activity NOUN issue-410 124 57 is be AUX issue-410 124 58 based base VERB issue-410 124 59 within within ADP issue-410 124 60 market market NOUN issue-410 124 61 model model NOUN issue-410 124 62 , , PUNCT issue-410 124 63 lead lead VERB issue-410 124 64 to to ADP issue-410 124 65 huge huge ADJ issue-410 124 66 and and CCONJ issue-410 124 67 irrational irrational ADJ issue-410 124 68 in in ADP issue-410 124 69 terms term NOUN issue-410 124 70 of of ADP issue-410 124 71 social social ADJ issue-410 124 72 usefulness usefulness NOUN issue-410 124 73 expenses expense NOUN issue-410 124 74 ” " PUNCT issue-410 124 75 ( ( PUNCT issue-410 124 76 lemeshchenko lemeshchenko ADJ issue-410 124 77 , , PUNCT issue-410 124 78 2011 2011 NUM issue-410 124 79 ) ) PUNCT issue-410 124 80 . . PUNCT issue-410 125 1 transaction transaction NOUN issue-410 125 2 costs cost NOUN issue-410 125 3 have have AUX issue-410 125 4 become become VERB issue-410 125 5 the the DET issue-410 125 6 key key ADJ issue-410 125 7 factor factor NOUN issue-410 125 8 of of ADP issue-410 125 9 the the DET issue-410 125 10 enterprise enterprise NOUN issue-410 125 11 natural natural ADJ issue-410 125 12 selection selection NOUN issue-410 125 13 , , PUNCT issue-410 125 14 signalling signal VERB issue-410 125 15 the the DET issue-410 125 16 necessity necessity NOUN issue-410 125 17 for for ADP issue-410 125 18 changes change NOUN issue-410 125 19 of of ADP issue-410 125 20 organizational organizational ADJ issue-410 125 21 structure structure NOUN issue-410 125 22 in in ADP issue-410 125 23 order order NOUN issue-410 125 24 to to PART issue-410 125 25 ensure ensure VERB issue-410 125 26 company company NOUN issue-410 125 27 ’s ’s PART issue-410 125 28 strong strong ADJ issue-410 125 29 position position NOUN issue-410 125 30 on on ADP issue-410 125 31 the the DET issue-410 125 32 market market NOUN issue-410 125 33 ( ( PUNCT issue-410 125 34 kolodnia kolodnia NOUN issue-410 125 35 , , PUNCT issue-410 125 36 2008 2008 NUM issue-410 125 37 ) ) PUNCT issue-410 125 38 . . PUNCT issue-410 126 1 in in ADP issue-410 126 2 other other ADJ issue-410 126 3 words word NOUN issue-410 126 4 , , PUNCT issue-410 126 5 transaction transaction NOUN issue-410 126 6 costs cost NOUN issue-410 126 7 may may AUX issue-410 126 8 be be AUX issue-410 126 9 considered consider VERB issue-410 126 10 to to PART issue-410 126 11 be be AUX issue-410 126 12 a a DET issue-410 126 13 kind kind NOUN issue-410 126 14 of of ADP issue-410 126 15 indicator indicator NOUN issue-410 126 16 of of ADP issue-410 126 17 the the DET issue-410 126 18 necessity necessity NOUN issue-410 126 19 for for ADP issue-410 126 20 changes change NOUN issue-410 126 21 in in ADP issue-410 126 22 the the DET issue-410 126 23 enterprises enterprise NOUN issue-410 126 24 ’ ' PUNCT issue-410 126 25 inner inner ADJ issue-410 126 26 structure structure NOUN issue-410 126 27 , , PUNCT issue-410 126 28 forms form NOUN issue-410 126 29 and and CCONJ issue-410 126 30 methods method NOUN issue-410 126 31 of of ADP issue-410 126 32 their their PRON issue-410 126 33 cooperation cooperation NOUN issue-410 126 34 with with ADP issue-410 126 35 counterparts counterpart NOUN issue-410 126 36 , , PUNCT issue-410 126 37 directions direction NOUN issue-410 126 38 of of ADP issue-410 126 39 their their PRON issue-410 126 40 activity activity NOUN issue-410 126 41 , , PUNCT issue-410 126 42 market market NOUN issue-410 126 43 segments segment NOUN issue-410 126 44 , , PUNCT issue-410 126 45 etc etc X issue-410 126 46 . . X issue-410 126 47 conclusions conclusion NOUN issue-410 126 48 concerning concern VERB issue-410 126 49 total total ADJ issue-410 126 50 value value NOUN issue-410 126 51 of of ADP issue-410 126 52 transaction transaction NOUN issue-410 126 53 costs cost VERB issue-410 126 54 regulation regulation NOUN issue-410 126 55 , , PUNCT issue-410 126 56 the the DET issue-410 126 57 structure structure NOUN issue-410 126 58 of of ADP issue-410 126 59 their their PRON issue-410 126 60 certain certain ADJ issue-410 126 61 constituents constituent NOUN issue-410 126 62 and and CCONJ issue-410 126 63 dynamics dynamic NOUN issue-410 126 64 depend depend VERB issue-410 126 65 on on ADP issue-410 126 66 the the DET issue-410 126 67 quality quality NOUN issue-410 126 68 of of ADP issue-410 126 69 accounting accounting NOUN issue-410 126 70 and and CCONJ issue-410 126 71 analytical analytical ADJ issue-410 126 72 analysis analysis NOUN issue-410 126 73 of of ADP issue-410 126 74 transaction transaction NOUN issue-410 126 75 costs cost NOUN issue-410 126 76 . . PUNCT issue-410 127 1 this this PRON issue-410 127 2 is be AUX issue-410 127 3 due due ADJ issue-410 127 4 to to ADP issue-410 127 5 the the DET issue-410 127 6 fact fact NOUN issue-410 127 7 that that SCONJ issue-410 127 8 in in ADP issue-410 127 9 order order NOUN issue-410 127 10 to to PART issue-410 127 11 conduct conduct VERB issue-410 127 12 the the DET issue-410 127 13 analysis analysis NOUN issue-410 127 14 of of ADP issue-410 127 15 transaction transaction NOUN issue-410 127 16 costs cost NOUN issue-410 127 17 accounting accounting NOUN issue-410 127 18 records record NOUN issue-410 127 19 are be AUX issue-410 127 20 used use VERB issue-410 127 21 ( ( PUNCT issue-410 127 22 70 70 NUM issue-410 127 23 - - SYM issue-410 127 24 80 80 NUM issue-410 127 25 % % NOUN issue-410 127 26 out out ADP issue-410 127 27 of of ADP issue-410 127 28 all all DET issue-410 127 29 the the DET issue-410 127 30 information information NOUN issue-410 127 31 ) ) PUNCT issue-410 127 32 , , PUNCT issue-410 127 33 and and CCONJ issue-410 127 34 they they PRON issue-410 127 35 do do AUX issue-410 127 36 not not PART issue-410 127 37 fully fully ADV issue-410 127 38 reflect reflect VERB issue-410 127 39 composition composition NOUN issue-410 127 40 and and CCONJ issue-410 127 41 structure structure NOUN issue-410 127 42 of of ADP issue-410 127 43 transaction transaction NOUN issue-410 127 44 costs cost NOUN issue-410 127 45 and and CCONJ issue-410 127 46 so so ADV issue-410 127 47 “ " PUNCT issue-410 127 48 the the DET issue-410 127 49 problem problem NOUN issue-410 127 50 of of ADP issue-410 127 51 determining determine VERB issue-410 127 52 their their PRON issue-410 127 53 composition composition NOUN issue-410 127 54 still still ADV issue-410 127 55 remains remain VERB issue-410 127 56 unsolved unsolved ADJ issue-410 127 57 because because SCONJ issue-410 127 58 of of ADP issue-410 127 59 a a DET issue-410 127 60 large large ADJ issue-410 127 61 share share NOUN issue-410 127 62 of of ADP issue-410 127 63 irregular irregular ADJ issue-410 127 64 , , PUNCT issue-410 127 65 specific specific ADJ issue-410 127 66 , , PUNCT issue-410 127 67 uncontrolled uncontrolled ADJ issue-410 127 68 expenses expense NOUN issue-410 127 69 of of ADP issue-410 127 70 probable probable ADJ issue-410 127 71 or or CCONJ issue-410 127 72 expected expect VERB issue-410 127 73 nature nature NOUN issue-410 127 74 . . PUNCT issue-410 128 1 this this PRON issue-410 128 2 is be AUX issue-410 128 3 the the DET issue-410 128 4 reason reason NOUN issue-410 128 5 why why SCONJ issue-410 128 6 it it PRON issue-410 128 7 is be AUX issue-410 128 8 impossible impossible ADJ issue-410 128 9 to to PART issue-410 128 10 gather gather VERB issue-410 128 11 information information NOUN issue-410 128 12 on on ADP issue-410 128 13 their their PRON issue-410 128 14 actual actual ADJ issue-410 128 15 state state NOUN issue-410 128 16 within within ADP issue-410 128 17 accounting accounting NOUN issue-410 128 18 system system NOUN issue-410 128 19 that that PRON issue-410 128 20 deals deal VERB issue-410 128 21 with with ADP issue-410 128 22 carried carry VERB issue-410 128 23 out out ADP issue-410 128 24 business business NOUN issue-410 128 25 operation operation NOUN issue-410 128 26 facts fact NOUN issue-410 128 27 ” " PUNCT issue-410 128 28 ( ( PUNCT issue-410 128 29 kurylo kurylo X issue-410 128 30 , , PUNCT issue-410 128 31 slozko slozko ADJ issue-410 128 32 , , PUNCT issue-410 128 33 2016 2016 NUM issue-410 128 34 ) ) PUNCT issue-410 128 35 . . PUNCT issue-410 129 1 thus thus ADV issue-410 129 2 , , PUNCT issue-410 129 3 a a DET issue-410 129 4 major major ADJ issue-410 129 5 part part NOUN issue-410 129 6 of of ADP issue-410 129 7 transaction transaction NOUN issue-410 129 8 costs cost NOUN issue-410 129 9 , , PUNCT issue-410 129 10 basically basically ADV issue-410 129 11 associated associate VERB issue-410 129 12 with with ADP issue-410 129 13 corruption corruption NOUN issue-410 129 14 element element NOUN issue-410 129 15 , , PUNCT issue-410 129 16 can can AUX issue-410 129 17 not not PART issue-410 129 18 be be AUX issue-410 129 19 measured measure VERB issue-410 129 20 directly directly ADV issue-410 129 21 . . PUNCT issue-410 130 1 consequently consequently ADV issue-410 130 2 , , PUNCT issue-410 130 3 the the DET issue-410 130 4 first first ADJ issue-410 130 5 priority priority NOUN issue-410 130 6 goal goal NOUN issue-410 130 7 of of ADP issue-410 130 8 financial financial ADJ issue-410 130 9 and and CCONJ issue-410 130 10 economic economic ADJ issue-410 130 11 services service NOUN issue-410 130 12 is be AUX issue-410 130 13 to to PART issue-410 130 14 manage manage VERB issue-410 130 15 accounting accounting NOUN issue-410 130 16 procedures procedure NOUN issue-410 130 17 of of ADP issue-410 130 18 transaction transaction NOUN issue-410 130 19 costs cost NOUN issue-410 130 20 because because SCONJ issue-410 130 21 accounting accounting NOUN issue-410 130 22 is be AUX issue-410 130 23 a a DET issue-410 130 24 basic basic ADJ issue-410 130 25 informational informational ADJ issue-410 130 26 framework framework NOUN issue-410 130 27 for for ADP issue-410 130 28 the the DET issue-410 130 29 analysis analysis NOUN issue-410 130 30 and and CCONJ issue-410 130 31 evaluation evaluation NOUN issue-410 130 32 of of ADP issue-410 130 33 transaction transaction NOUN issue-410 130 34 costs cost NOUN issue-410 130 35 with with ADP issue-410 130 36 a a DET issue-410 130 37 view view NOUN issue-410 130 38 to to ADP issue-410 130 39 making make VERB issue-410 130 40 management management NOUN issue-410 130 41 decisions decision NOUN issue-410 130 42 concerning concern VERB issue-410 130 43 further further ADJ issue-410 130 44 enterprise enterprise NOUN issue-410 130 45 performance performance NOUN issue-410 130 46 . . PUNCT issue-410 131 1 while while SCONJ issue-410 131 2 using use VERB issue-410 131 3 the the DET issue-410 131 4 information information NOUN issue-410 131 5 obtained obtain VERB issue-410 131 6 in in ADP issue-410 131 7 the the DET issue-410 131 8 process process NOUN issue-410 131 9 of of ADP issue-410 131 10 transaction transaction NOUN issue-410 131 11 costs cost VERB issue-410 131 12 analysis analysis NOUN issue-410 131 13 , , PUNCT issue-410 131 14 economic economic ADJ issue-410 131 15 entities entity NOUN issue-410 131 16 may may AUX issue-410 131 17 need need VERB issue-410 131 18 to to PART issue-410 131 19 manage manage VERB issue-410 131 20 and and CCONJ issue-410 131 21 keep keep VERB issue-410 131 22 records record NOUN issue-410 131 23 of of ADP issue-410 131 24 certain certain ADJ issue-410 131 25 transaction transaction NOUN issue-410 131 26 costs cost VERB issue-410 131 27 constituents constituent NOUN issue-410 131 28 that that PRON issue-410 131 29 have have AUX issue-410 131 30 not not PART issue-410 131 31 been be AUX issue-410 131 32 reflected reflect VERB issue-410 131 33 in in ADP issue-410 131 34 this this DET issue-410 131 35 information information NOUN issue-410 131 36 system system NOUN issue-410 131 37 . . PUNCT issue-410 132 1 necessity necessity NOUN issue-410 132 2 for for ADP issue-410 132 3 accounting accounting NOUN issue-410 132 4 and and CCONJ issue-410 132 5 analysing analyse VERB issue-410 132 6 transaction transaction NOUN issue-410 132 7 costs cost NOUN issue-410 132 8 is be AUX issue-410 132 9 conditioned condition VERB issue-410 132 10 by by ADP issue-410 132 11 the the DET issue-410 132 12 need need NOUN issue-410 132 13 of of ADP issue-410 132 14 their their PRON issue-410 132 15 minimization minimization NOUN issue-410 132 16 , , PUNCT issue-410 132 17 and and CCONJ issue-410 132 18 more more ADV issue-410 132 19 precisely precisely ADV issue-410 132 20 , , PUNCT issue-410 132 21 optimization optimization NOUN issue-410 132 22 that that PRON issue-410 132 23 requires require VERB issue-410 132 24 qualitative qualitative ADJ issue-410 132 25 information information NOUN issue-410 132 26 support support NOUN issue-410 132 27 , , PUNCT issue-410 132 28 with with ADP issue-410 132 29 the the DET issue-410 132 30 help help NOUN issue-410 132 31 of of ADP issue-410 132 32 which which PRON issue-410 132 33 it it PRON issue-410 132 34 is be AUX issue-410 132 35 possible possible ADJ issue-410 132 36 to to PART issue-410 132 37 determine determine VERB issue-410 132 38 rational rational ADJ issue-410 132 39 structure structure NOUN issue-410 132 40 of of ADP issue-410 132 41 transaction transaction NOUN issue-410 132 42 costs cost NOUN issue-410 132 43 , , PUNCT issue-410 132 44 predict predict VERB issue-410 132 45 their their PRON issue-410 132 46 further further ADJ issue-410 132 47 dynamics dynamic NOUN issue-410 132 48 , , PUNCT issue-410 132 49 define define VERB issue-410 132 50 macro macro ADJ issue-410 132 51 and and CCONJ issue-410 132 52 microeconomic microeconomic ADJ issue-410 132 53 factors factor NOUN issue-410 132 54 of of ADP issue-410 132 55 enterprise enterprise NOUN issue-410 132 56 transaction transaction NOUN issue-410 132 57 costs cost NOUN issue-410 132 58 ’ ' PUNCT issue-410 132 59 changes change NOUN issue-410 132 60 . . PUNCT issue-410 133 1 given give VERB issue-410 133 2 the the DET issue-410 133 3 fact fact NOUN issue-410 133 4 that that SCONJ issue-410 133 5 transaction transaction NOUN issue-410 133 6 costs cost NOUN issue-410 133 7 result result VERB issue-410 133 8 from from ADP issue-410 133 9 the the DET issue-410 133 10 interaction interaction NOUN issue-410 133 11 between between ADP issue-410 133 12 certain certain ADJ issue-410 133 13 economic economic ADJ issue-410 133 14 entities entity NOUN issue-410 133 15 , , PUNCT issue-410 133 16 between between ADP issue-410 133 17 enterprises enterprise NOUN issue-410 133 18 and and CCONJ issue-410 133 19 public public ADJ issue-410 133 20 institutions institution NOUN issue-410 133 21 , , PUNCT issue-410 133 22 informational informational ADJ issue-410 133 23 transparency transparency NOUN issue-410 133 24 of of ADP issue-410 133 25 transactions transaction NOUN issue-410 133 26 is be AUX issue-410 133 27 the the DET issue-410 133 28 basic basic ADJ issue-410 133 29 and and CCONJ issue-410 133 30 important important ADJ issue-410 133 31 factor factor NOUN issue-410 133 32 of of ADP issue-410 133 33 their their PRON issue-410 133 34 optimization optimization NOUN issue-410 133 35 . . PUNCT issue-410 134 1 7 7 X issue-410 134 2 . . X issue-410 134 3 conclusion conclusion NOUN issue-410 134 4 therefore therefore ADV issue-410 134 5 , , PUNCT issue-410 134 6 while while SCONJ issue-410 134 7 managing manage VERB issue-410 134 8 accounting accounting NOUN issue-410 134 9 and and CCONJ issue-410 134 10 analysis analysis NOUN issue-410 134 11 of of ADP issue-410 134 12 transaction transaction NOUN issue-410 134 13 costs cost NOUN issue-410 134 14 , , PUNCT issue-410 134 15 it it PRON issue-410 134 16 should should AUX issue-410 134 17 be be AUX issue-410 134 18 considered consider VERB issue-410 134 19 that that SCONJ issue-410 134 20 their their PRON issue-410 134 21 certain certain ADJ issue-410 134 22 types type NOUN issue-410 134 23 may may AUX issue-410 134 24 be be AUX issue-410 134 25 of of ADP issue-410 134 26 probable probable ADJ issue-410 134 27 nature nature NOUN issue-410 134 28 and and CCONJ issue-410 134 29 for for ADP issue-410 134 30 this this DET issue-410 134 31 baltic baltic ADJ issue-410 134 32 journal journal NOUN issue-410 134 33 of of ADP issue-410 134 34 economic economic ADJ issue-410 134 35 studies study NOUN issue-410 134 36 267 267 NUM issue-410 134 37 vol vol NOUN issue-410 134 38 . . PROPN issue-410 135 1 4 4 NUM issue-410 135 2 , , PUNCT issue-410 135 3 no no INTJ issue-410 135 4 . . NOUN issue-410 135 5 2 2 NUM issue-410 135 6 , , PUNCT issue-410 135 7 2018 2018 NUM issue-410 135 8 reason reason NOUN issue-410 135 9 they they PRON issue-410 135 10 can can AUX issue-410 135 11 not not PART issue-410 135 12 be be AUX issue-410 135 13 reflected reflect VERB issue-410 135 14 in in ADP issue-410 135 15 the the DET issue-410 135 16 traditional traditional ADJ issue-410 135 17 accounting accounting NOUN issue-410 135 18 system system NOUN issue-410 135 19 . . PUNCT issue-410 136 1 efficient efficient ADJ issue-410 136 2 accounting accounting NOUN issue-410 136 3 of of ADP issue-410 136 4 transaction transaction NOUN issue-410 136 5 costs cost NOUN issue-410 136 6 allows allow VERB issue-410 136 7 making make VERB issue-410 136 8 efficient efficient ADJ issue-410 136 9 decisions decision NOUN issue-410 136 10 on on ADP issue-410 136 11 optimization optimization NOUN issue-410 136 12 of of ADP issue-410 136 13 their their PRON issue-410 136 14 value value NOUN issue-410 136 15 and and CCONJ issue-410 136 16 structure structure NOUN issue-410 136 17 , , PUNCT issue-410 136 18 as as ADV issue-410 136 19 well well ADV issue-410 136 20 as as ADP issue-410 136 21 gives give VERB issue-410 136 22 an an DET issue-410 136 23 opportunity opportunity NOUN issue-410 136 24 to to PART issue-410 136 25 influence influence VERB issue-410 136 26 their their PRON issue-410 136 27 dynamics dynamic NOUN issue-410 136 28 in in ADP issue-410 136 29 a a DET issue-410 136 30 certain certain ADJ issue-410 136 31 way way NOUN issue-410 136 32 . . PUNCT issue-410 137 1 alongside alongside ADP issue-410 137 2 with with ADP issue-410 137 3 that that PRON issue-410 137 4 , , PUNCT issue-410 137 5 it it PRON issue-410 137 6 should should AUX issue-410 137 7 be be AUX issue-410 137 8 pointed point VERB issue-410 137 9 out out ADP issue-410 137 10 that that SCONJ issue-410 137 11 management management NOUN issue-410 137 12 of of ADP issue-410 137 13 transaction transaction NOUN issue-410 137 14 costs cost VERB issue-410 137 15 accounting accounting NOUN issue-410 137 16 and and CCONJ issue-410 137 17 analysis analysis NOUN issue-410 137 18 becomes become VERB issue-410 137 19 difficult difficult ADJ issue-410 137 20 on on ADP issue-410 137 21 account account NOUN issue-410 137 22 of of ADP issue-410 137 23 certain certain ADJ issue-410 137 24 factors factor NOUN issue-410 137 25 associated associate VERB issue-410 137 26 with with ADP issue-410 137 27 transaction transaction NOUN issue-410 137 28 costs cost NOUN issue-410 137 29 origin origin NOUN issue-410 137 30 and and CCONJ issue-410 137 31 increase increase NOUN issue-410 137 32 : : PUNCT issue-410 137 33 constant constant ADJ issue-410 137 34 increase increase NOUN issue-410 137 35 in in ADP issue-410 137 36 the the DET issue-410 137 37 number number NOUN issue-410 137 38 of of ADP issue-410 137 39 transactions transaction NOUN issue-410 137 40 ; ; PUNCT issue-410 137 41 overwhelming overwhelming ADJ issue-410 137 42 globalization globalization NOUN issue-410 137 43 of of ADP issue-410 137 44 economic economic ADJ issue-410 137 45 processes process NOUN issue-410 137 46 , , PUNCT issue-410 137 47 their their PRON issue-410 137 48 dynamism dynamism NOUN issue-410 137 49 and and CCONJ issue-410 137 50 the the DET issue-410 137 51 fact fact NOUN issue-410 137 52 that that SCONJ issue-410 137 53 they they PRON issue-410 137 54 are be AUX issue-410 137 55 hard hard ADJ issue-410 137 56 - - PUNCT issue-410 137 57 topredict topredict NOUN issue-410 137 58 ; ; PUNCT issue-410 137 59 politicization politicization NOUN issue-410 137 60 of of ADP issue-410 137 61 economic economic ADJ issue-410 137 62 systems system NOUN issue-410 137 63 of of ADP issue-410 137 64 countries country NOUN issue-410 137 65 , , PUNCT issue-410 137 66 their their PRON issue-410 137 67 unions union NOUN issue-410 137 68 and and CCONJ issue-410 137 69 global global ADJ issue-410 137 70 economic economic ADJ issue-410 137 71 system system NOUN issue-410 137 72 ; ; PUNCT issue-410 137 73 asymmetry asymmetry NOUN issue-410 137 74 of of ADP issue-410 137 75 information information NOUN issue-410 137 76 . . PUNCT issue-410 138 1 based base VERB issue-410 138 2 on on ADP issue-410 138 3 the the DET issue-410 138 4 results result NOUN issue-410 138 5 of of ADP issue-410 138 6 the the DET issue-410 138 7 research research NOUN issue-410 138 8 conducted conduct VERB issue-410 138 9 , , PUNCT issue-410 138 10 it it PRON issue-410 138 11 may may AUX issue-410 138 12 be be AUX issue-410 138 13 noted note VERB issue-410 138 14 that that SCONJ issue-410 138 15 basic basic ADJ issue-410 138 16 suggestions suggestion NOUN issue-410 138 17 of of ADP issue-410 138 18 scholars scholar NOUN issue-410 138 19 regarding regard VERB issue-410 138 20 management management NOUN issue-410 138 21 of of ADP issue-410 138 22 transaction transaction NOUN issue-410 138 23 costs cost NOUN issue-410 138 24 accounting accounting NOUN issue-410 138 25 may may AUX issue-410 138 26 be be AUX issue-410 138 27 confined confine VERB issue-410 138 28 to to ADP issue-410 138 29 the the DET issue-410 138 30 introduction introduction NOUN issue-410 138 31 of of ADP issue-410 138 32 a a DET issue-410 138 33 separate separate ADJ issue-410 138 34 account account NOUN issue-410 138 35 or or CCONJ issue-410 138 36 a a DET issue-410 138 37 system system NOUN issue-410 138 38 of of ADP issue-410 138 39 sub sub NOUN issue-410 138 40 - - NOUN issue-410 138 41 accounts account NOUN issue-410 138 42 to to ADP issue-410 138 43 expenditure expenditure NOUN issue-410 138 44 accounts account NOUN issue-410 138 45 of of ADP issue-410 138 46 operating operating NOUN issue-410 138 47 activity activity NOUN issue-410 138 48 . . PUNCT issue-410 139 1 however however ADV issue-410 139 2 , , PUNCT issue-410 139 3 scholars scholar NOUN issue-410 139 4 ’ ' PUNCT issue-410 139 5 advisory advisory ADJ issue-410 139 6 suggestions suggestion NOUN issue-410 139 7 do do AUX issue-410 139 8 not not PART issue-410 139 9 solve solve VERB issue-410 139 10 the the DET issue-410 139 11 problem problem NOUN issue-410 139 12 of of ADP issue-410 139 13 the the DET issue-410 139 14 rational rational ADJ issue-410 139 15 organization organization NOUN issue-410 139 16 of of ADP issue-410 139 17 accounting accounting NOUN issue-410 139 18 and and CCONJ issue-410 139 19 reduction reduction NOUN issue-410 139 20 of of ADP issue-410 139 21 off off ADP issue-410 139 22 - - PUNCT issue-410 139 23 the the DET issue-410 139 24 - - PUNCT issue-410 139 25 record record NOUN issue-410 139 26 transaction transaction NOUN issue-410 139 27 costs cost NOUN issue-410 139 28 of of ADP issue-410 139 29 enterprises enterprise NOUN issue-410 139 30 without without ADP issue-410 139 31 documentary documentary ADJ issue-410 139 32 evidence evidence NOUN issue-410 139 33 , , PUNCT issue-410 139 34 calling call VERB issue-410 139 35 for for ADP issue-410 139 36 the the DET issue-410 139 37 use use NOUN issue-410 139 38 of of ADP issue-410 139 39 alternative alternative ADJ issue-410 139 40 accounting accounting NOUN issue-410 139 41 system system NOUN issue-410 139 42 for for ADP issue-410 139 43 their their PRON issue-410 139 44 recording recording NOUN issue-410 139 45 and and CCONJ issue-410 139 46 control control NOUN issue-410 139 47 . . PUNCT issue-410 140 1 the the DET issue-410 140 2 dynamism dynamism NOUN issue-410 140 3 of of ADP issue-410 140 4 economic economic ADJ issue-410 140 5 systems system NOUN issue-410 140 6 at at ADP issue-410 140 7 the the DET issue-410 140 8 level level NOUN issue-410 140 9 of of ADP issue-410 140 10 both both DET issue-410 140 11 enterprise enterprise NOUN issue-410 140 12 and and CCONJ issue-410 140 13 state state NOUN issue-410 140 14 has have AUX issue-410 140 15 shifted shift VERB issue-410 140 16 managerial managerial ADJ issue-410 140 17 accents accent NOUN issue-410 140 18 of of ADP issue-410 140 19 company company NOUN issue-410 140 20 ’s ’s PART issue-410 140 21 management management NOUN issue-410 140 22 from from ADP issue-410 140 23 increase increase NOUN issue-410 140 24 in in ADP issue-410 140 25 profits profit NOUN issue-410 140 26 to to ADP issue-410 140 27 optimization optimization NOUN issue-410 140 28 of of ADP issue-410 140 29 costs cost NOUN issue-410 140 30 , , PUNCT issue-410 140 31 and and CCONJ issue-410 140 32 primarily primarily ADV issue-410 140 33 transaction transaction NOUN issue-410 140 34 costs cost NOUN issue-410 140 35 that that PRON issue-410 140 36 have have VERB issue-410 140 37 an an DET issue-410 140 38 overwhelming overwhelming ADJ issue-410 140 39 influence influence NOUN issue-410 140 40 on on ADP issue-410 140 41 the the DET issue-410 140 42 competitive competitive ADJ issue-410 140 43 capacity capacity NOUN issue-410 140 44 of of ADP issue-410 140 45 an an DET issue-410 140 46 enterprise enterprise NOUN issue-410 140 47 and and CCONJ issue-410 140 48 in in ADP issue-410 140 49 most most ADJ issue-410 140 50 cases case NOUN issue-410 140 51 on on ADP issue-410 140 52 ensuring ensure VERB issue-410 140 53 sufficient sufficient ADJ issue-410 140 54 conditions condition NOUN issue-410 140 55 of of ADP issue-410 140 56 their their PRON issue-410 140 57 existence existence NOUN issue-410 140 58 and and CCONJ issue-410 140 59 development development NOUN issue-410 140 60 . . PUNCT issue-410 141 1 information information NOUN issue-410 141 2 support support NOUN issue-410 141 3 , , PUNCT issue-410 141 4 which which PRON issue-410 141 5 is be AUX issue-410 141 6 mainly mainly ADV issue-410 141 7 formed form VERB issue-410 141 8 within within ADP issue-410 141 9 accounting accounting NOUN issue-410 141 10 system system NOUN issue-410 141 11 , , PUNCT issue-410 141 12 is be AUX issue-410 141 13 essential essential ADJ issue-410 141 14 for for ADP issue-410 141 15 the the DET issue-410 141 16 purpose purpose NOUN issue-410 141 17 of of ADP issue-410 141 18 developing develop VERB issue-410 141 19 efficient efficient ADJ issue-410 141 20 managerial managerial ADJ issue-410 141 21 mechanisms mechanism NOUN issue-410 141 22 for for ADP issue-410 141 23 transaction transaction NOUN issue-410 141 24 costs cost NOUN issue-410 141 25 . . PUNCT issue-410 142 1 however however ADV issue-410 142 2 , , PUNCT issue-410 142 3 taking take VERB issue-410 142 4 into into ADP issue-410 142 5 consideration consideration NOUN issue-410 142 6 the the DET issue-410 142 7 existence existence NOUN issue-410 142 8 of of ADP issue-410 142 9 on on ADP issue-410 142 10 - - PUNCT issue-410 142 11 the the DET issue-410 142 12 - - PUNCT issue-410 142 13 record record NOUN issue-410 142 14 and and CCONJ issue-410 142 15 offthe offthe ADJ issue-410 142 16 - - PUNCT issue-410 142 17 books book NOUN issue-410 142 18 constituents constituent NOUN issue-410 142 19 of of ADP issue-410 142 20 transaction transaction NOUN issue-410 142 21 costs cost NOUN issue-410 142 22 , , PUNCT issue-410 142 23 qualitative qualitative ADJ issue-410 142 24 information information NOUN issue-410 142 25 support support NOUN issue-410 142 26 necessary necessary ADJ issue-410 142 27 for for SCONJ issue-410 142 28 management management NOUN issue-410 142 29 and and CCONJ issue-410 142 30 control control NOUN issue-410 142 31 may may AUX issue-410 142 32 be be AUX issue-410 142 33 formed form VERB issue-410 142 34 only only ADV issue-410 142 35 when when SCONJ issue-410 142 36 information information NOUN issue-410 142 37 from from ADP issue-410 142 38 both both DET issue-410 142 39 bookkeeping bookkeeping NOUN issue-410 142 40 and and CCONJ issue-410 142 41 managerial managerial ADJ issue-410 142 42 accounting accounting NOUN issue-410 142 43 is be AUX issue-410 142 44 used use VERB issue-410 142 45 , , PUNCT issue-410 142 46 which which PRON issue-410 142 47 is be AUX issue-410 142 48 the the DET issue-410 142 49 direction direction NOUN issue-410 142 50 for for ADP issue-410 142 51 further further ADJ issue-410 142 52 investigation investigation NOUN issue-410 142 53 . . PUNCT issue-410 143 1 references reference NOUN issue-410 143 2 : : PUNCT issue-410 143 3 halytskyi halytskyi PROPN issue-410 143 4 o.m o.m PROPN issue-410 143 5 . . PUNCT issue-410 144 1 ( ( PUNCT issue-410 144 2 2013 2013 NUM issue-410 144 3 ) ) PUNCT issue-410 144 4 orhanizatsiino orhanizatsiino NOUN issue-410 144 5 - - PUNCT issue-410 144 6 ekonomichni ekonomichni VERB issue-410 144 7 pidkhody pidkhody NOUN issue-410 144 8 do do AUX issue-410 144 9 obliku obliku NOUN issue-410 144 10 ta ta PROPN issue-410 144 11 otsinky otsinky PROPN issue-410 144 12 transaktsiinykh transaktsiinykh PROPN issue-410 144 13 vytrat vytrat PROPN issue-410 144 14 u u PROPN issue-410 144 15 silskohospodarskykh silskohospodarskykh NOUN issue-410 144 16 pidpryyemstvakh pidpryyemstvakh NOUN issue-410 144 17 [ [ X issue-410 144 18 organizational organizational ADJ issue-410 144 19 and and CCONJ issue-410 144 20 economic economic ADJ issue-410 144 21 approaches approach NOUN issue-410 144 22 to to ADP issue-410 144 23 accounting accounting NOUN issue-410 144 24 and and CCONJ issue-410 144 25 evaluation evaluation NOUN issue-410 144 26 of of ADP issue-410 144 27 transaction transaction NOUN issue-410 144 28 costs cost NOUN issue-410 144 29 in in ADP issue-410 144 30 agricultural agricultural ADJ issue-410 144 31 enterprises enterprise NOUN issue-410 144 32 ] ] PUNCT issue-410 144 33 , , PUNCT issue-410 144 34 pp pp ADJ issue-410 144 35 . . PUNCT issue-410 145 1 14 14 NUM issue-410 145 2 - - SYM issue-410 145 3 28 28 NUM issue-410 145 4 . . PUNCT issue-410 146 1 ( ( PUNCT issue-410 146 2 in in ADP issue-410 146 3 ukrainian ukrainian ADJ issue-410 146 4 ) ) PUNCT issue-410 146 5 hordopolova hordopolova PROPN issue-410 146 6 n.v n.v PROPN issue-410 146 7 . . PROPN issue-410 146 8 , , PUNCT issue-410 146 9 hordopolov hordopolov PROPN issue-410 146 10 v.y v.y PROPN issue-410 146 11 . . PUNCT issue-410 146 12 ( ( PUNCT issue-410 146 13 2010 2010 NUM issue-410 146 14 ) ) PUNCT issue-410 146 15 oblikovo oblikovo PROPN issue-410 146 16 - - PUNCT issue-410 146 17 analitychne analitychne PROPN issue-410 146 18 zabezpechennia zabezpechennia PROPN issue-410 146 19 upravlinnia upravlinnia PROPN issue-410 146 20 transaktsiinymy transaktsiinymy VERB issue-410 146 21 vytratamy vytratamy NOUN issue-410 147 1 [ [ X issue-410 147 2 accounting accounting NOUN issue-410 147 3 and and CCONJ issue-410 147 4 analytical analytical ADJ issue-410 147 5 support support NOUN issue-410 147 6 for for ADP issue-410 147 7 managing manage VERB issue-410 147 8 transaction transaction NOUN issue-410 147 9 costs cost NOUN issue-410 147 10 ] ] PUNCT issue-410 147 11 . . PUNCT issue-410 148 1 bulletin bulletin NOUN issue-410 148 2 of of ADP issue-410 148 3 zhdtu zhdtu NOUN issue-410 148 4 , , PUNCT issue-410 148 5 no no DET issue-410 148 6 4(54 4(54 NOUN issue-410 148 7 ) ) PUNCT issue-410 148 8 , , PUNCT issue-410 148 9 pp pp ADP issue-410 148 10 . . PUNCT issue-410 149 1 62 62 NUM issue-410 149 2 - - SYM issue-410 149 3 64 64 NUM issue-410 149 4 . . PUNCT issue-410 150 1 ( ( PUNCT issue-410 150 2 in in ADP issue-410 150 3 ukrainian ukrainian ADJ issue-410 150 4 ) ) PUNCT issue-410 150 5 kolodnyaya kolodnyaya PROPN issue-410 151 1 g.v g.v PROPN issue-410 151 2 . . PROPN issue-410 151 3 ( ( PUNCT issue-410 151 4 2008 2008 NUM issue-410 151 5 ) ) PUNCT issue-410 151 6 transaktsionnye transaktsionnye VERB issue-410 151 7 izderzhki izderzhki PROPN issue-410 151 8 kak kak PROPN issue-410 151 9 faktor faktor PROPN issue-410 151 10 evolyutsii evolyutsii PROPN issue-410 151 11 firmy firmy PROPN issue-410 152 1 [ [ X issue-410 152 2 transaction transaction NOUN issue-410 152 3 costs cost VERB issue-410 152 4 as as ADP issue-410 152 5 a a DET issue-410 152 6 factor factor NOUN issue-410 152 7 in in ADP issue-410 152 8 the the DET issue-410 152 9 evolution evolution NOUN issue-410 152 10 of of ADP issue-410 152 11 the the DET issue-410 152 12 firm firm NOUN issue-410 152 13 ] ] X issue-410 152 14 ( ( PUNCT issue-410 152 15 phd phd NOUN issue-410 152 16 tesis tesis PROPN issue-410 152 17 ) ) PUNCT issue-410 152 18 , , PUNCT issue-410 152 19 moskva moskva PROPN issue-410 152 20 , , PUNCT issue-410 152 21 43 43 NUM issue-410 152 22 p. p. NOUN issue-410 152 23 ( ( PUNCT issue-410 152 24 in in ADP issue-410 152 25 russian russian ADJ issue-410 152 26 ) ) PUNCT issue-410 152 27 kouz kouz PROPN issue-410 152 28 r. r. PROPN issue-410 152 29 ( ( PUNCT issue-410 152 30 1993 1993 NUM issue-410 152 31 ) ) PUNCT issue-410 152 32 priroda priroda NOUN issue-410 152 33 firmy firmy PROPN issue-410 153 1 [ [ X issue-410 153 2 nature nature NOUN issue-410 153 3 of of ADP issue-410 153 4 the the DET issue-410 153 5 firm firm NOUN issue-410 153 6 ] ] X issue-410 153 7 . . PUNCT issue-410 154 1 моscow моscow PROPN issue-410 154 2 : : PUNCT issue-410 154 3 delo delo NOUN issue-410 154 4 , , PUNCT issue-410 154 5 pp pp ADJ issue-410 154 6 . . PUNCT issue-410 155 1 192 192 NUM issue-410 155 2 . . PUNCT issue-410 156 1 ( ( PUNCT issue-410 156 2 in in ADP issue-410 156 3 russian russian PROPN issue-410 156 4 ) ) PUNCT issue-410 156 5 kurylo kurylo PROPN issue-410 157 1 t.i t.i PROPN issue-410 157 2 . . PROPN issue-410 157 3 , , PUNCT issue-410 157 4 slozko slozko NOUN issue-410 157 5 t.m t.m PROPN issue-410 157 6 . . PROPN issue-410 157 7 ( ( PUNCT issue-410 157 8 2016 2016 NUM issue-410 157 9 ) ) PUNCT issue-410 157 10 transaktsiini transaktsiini NOUN issue-410 157 11 vytraty vytraty NOUN issue-410 157 12 v v X issue-410 157 13 instytutsionalnomu instytutsionalnomu NOUN issue-410 157 14 seredovyshchi seredovyshchi PROPN issue-410 157 15 ahrarnoho ahrarnoho PROPN issue-410 157 16 sektoru sektoru PROPN issue-410 157 17 ekonomiky ekonomiky VERB issue-410 158 1 [ [ X issue-410 158 2 transaction transaction NOUN issue-410 158 3 costs cost NOUN issue-410 158 4 in in ADP issue-410 158 5 the the DET issue-410 158 6 institutional institutional ADJ issue-410 158 7 environment environment NOUN issue-410 158 8 of of ADP issue-410 158 9 the the DET issue-410 158 10 agrarian agrarian ADJ issue-410 158 11 sector sector NOUN issue-410 158 12 of of ADP issue-410 158 13 the the DET issue-410 158 14 economy economy NOUN issue-410 158 15 ] ] PUNCT issue-410 158 16 . . PUNCT issue-410 159 1 ekonomichni ekonomichni PROPN issue-410 159 2 studii studii PROPN issue-410 159 3 , , PUNCT issue-410 159 4 no no DET issue-410 159 5 2 2 NUM issue-410 159 6 ( ( PUNCT issue-410 159 7 10 10 NUM issue-410 159 8 ) ) PUNCT issue-410 159 9 , , PUNCT issue-410 159 10 pp pp ADJ issue-410 159 11 . . PUNCT issue-410 160 1 71 71 NUM issue-410 160 2 - - SYM issue-410 160 3 75 75 NUM issue-410 160 4 . . PUNCT issue-410 161 1 ( ( PUNCT issue-410 161 2 in in ADP issue-410 161 3 ukrainian ukrainian ADJ issue-410 161 4 ) ) PUNCT issue-410 161 5 . . PUNCT issue-410 162 1 lemeshchenko lemeshchenko PROPN issue-410 162 2 p.s p.s PROPN issue-410 162 3 . . PUNCT issue-410 163 1 ( ( PUNCT issue-410 163 2 2010 2010 NUM issue-410 163 3 ) ) PUNCT issue-410 163 4 institutsionalno institutsionalno NOUN issue-410 163 5 - - PUNCT issue-410 163 6 evolyutsionnaya evolyutsionnaya NOUN issue-410 163 7 teoriya teoriya PROPN issue-410 163 8 novoy novoy NOUN issue-410 163 9 ekonomicheskoy ekonomicheskoy VERB issue-410 163 10 reform reform NOUN issue-410 164 1 [ [ X issue-410 164 2 institutionalevolutionary institutionalevolutionary ADJ issue-410 164 3 theory theory NOUN issue-410 164 4 of of ADP issue-410 164 5 new new ADJ issue-410 164 6 economic economic ADJ issue-410 164 7 reforms reform NOUN issue-410 164 8 . . PUNCT issue-410 165 1 ] ] PUNCT issue-410 165 2 . . PUNCT issue-410 166 1 ekonomicheskie ekonomicheskie PROPN issue-410 166 2 nauki nauki PROPN issue-410 166 3 vestnik vestnik PROPN issue-410 166 4 nizhegorodskogo nizhegorodskogo PROPN issue-410 166 5 universiteta universiteta PROPN issue-410 166 6 i i PROPN issue-410 166 7 m. m. PROPN issue-410 166 8 n.i n.i PROPN issue-410 166 9 . . PROPN issue-410 166 10 lobachevskogo lobachevskogo PROPN issue-410 166 11 , , PUNCT issue-410 166 12 no no DET issue-410 166 13 3 3 NUM issue-410 166 14 ( ( PUNCT issue-410 166 15 2 2 NUM issue-410 166 16 ) ) PUNCT issue-410 166 17 , , PUNCT issue-410 166 18 pp pp ADJ issue-410 166 19 . . PUNCT issue-410 167 1 619 619 NUM issue-410 167 2 - - SYM issue-410 167 3 624 624 NUM issue-410 167 4 . . PUNCT issue-410 168 1 ( ( PUNCT issue-410 168 2 in in ADP issue-410 168 3 russian russian PROPN issue-410 168 4 ) ) PUNCT issue-410 168 5 lukichev lukichev VERB issue-410 168 6 m.y m.y PROPN issue-410 168 7 . . PUNCT issue-410 169 1 ( ( PUNCT issue-410 169 2 2011 2011 NUM issue-410 169 3 ) ) PUNCT issue-410 169 4 upravlenie upravlenie PROPN issue-410 169 5 transaktsionnymi transaktsionnymi PROPN issue-410 169 6 izderzhkami izderzhkami NOUN issue-410 169 7 stroitelnykh stroitelnykh VERB issue-410 169 8 korporatsiy korporatsiy PROPN issue-410 170 1 [ [ X issue-410 170 2 management management NOUN issue-410 170 3 of of ADP issue-410 170 4 transaction transaction NOUN issue-410 170 5 costs cost NOUN issue-410 170 6 of of ADP issue-410 170 7 building build VERB issue-410 170 8 corporations corporation NOUN issue-410 170 9 ] ] PUNCT issue-410 170 10 ( ( PUNCT issue-410 170 11 phd phd NOUN issue-410 170 12 tesis tesis PROPN issue-410 170 13 ) ) PUNCT issue-410 170 14 , , PUNCT issue-410 170 15 moscow moscow PROPN issue-410 170 16 . . PUNCT issue-410 171 1 – – PUNCT issue-410 172 1 23 23 NUM issue-410 172 2 p. p. NOUN issue-410 172 3 ( ( PUNCT issue-410 172 4 in in ADP issue-410 172 5 russian russian PROPN issue-410 172 6 ) ) PUNCT issue-410 172 7 ofitsiinyi ofitsiinyi PROPN issue-410 172 8 sait sait PROPN issue-410 172 9 ministerstva ministerstva PROPN issue-410 172 10 ekonomichnoho ekonomichnoho PROPN issue-410 172 11 rozvytku rozvytku NOUN issue-410 172 12 i i PROPN issue-410 172 13 torhivli torhivli PROPN issue-410 172 14 ukrainy ukrainy ADJ issue-410 172 15 . . PUNCT issue-410 173 1 retrieved retrieve VERB issue-410 173 2 from from ADP issue-410 173 3 : : PUNCT issue-410 173 4 http://www.me.gov.ua/ http://www.me.gov.ua/ ADJ issue-410 173 5 documents document NOUN issue-410 173 6 / / SYM issue-410 173 7 list?lang list?lang PROPN issue-410 173 8 = = SYM issue-410 173 9 uk uk NOUN issue-410 173 10 - - ADJ issue-410 173 11 ua&id ua&id NOUN issue-410 173 12 = = ADJ issue-410 173 13 e384c5a7 e384c5a7 NOUN issue-410 173 14 - - PUNCT issue-410 173 15 6533 6533 NUM issue-410 173 16 - - PUNCT issue-410 173 17 4ab6 4ab6 NUM issue-410 173 18 - - PUNCT issue-410 173 19 b56f-50e5243eb15a&tag b56f-50e5243eb15a&tag NOUN issue-410 173 20 = = SYM issue-410 173 21 tendentsiitinovoi tendentsiitinovoi NOUN issue-410 173 22 ekonomiki ekonomiki NOUN issue-410 173 23 . . PUNCT issue-410 174 1 ofitsiinyi ofitsiinyi PROPN issue-410 175 1 sait sait PROPN issue-410 175 2 transparency transparency PROPN issue-410 175 3 international international PROPN issue-410 175 4 . . PUNCT issue-410 175 5 retrieved retrieve VERB issue-410 175 6 from from ADP issue-410 175 7 : : PUNCT issue-410 175 8 http://www http://www PROPN issue-410 175 9 . . PROPN issue-410 175 10 transparency.org/cpi2015#results-tableofitsiinyi transparency.org/cpi2015#results-tableofitsiinyi PROPN issue-410 175 11 sait sait PROPN issue-410 175 12 world world PROPN issue-410 175 13 bank bank PROPN issue-410 175 14 . . PUNCT issue-410 176 1 retrieved retrieve VERB issue-410 176 2 from from ADP issue-410 176 3 : : PUNCT issue-410 176 4 http://www.doingbusiness.org/custom-query http://www.doingbusiness.org/custom-query PROPN issue-410 176 5 shepelenko shepelenko PROPN issue-410 177 1 o.v o.v PROPN issue-410 177 2 . . PUNCT issue-410 178 1 ( ( PUNCT issue-410 178 2 2008 2008 NUM issue-410 178 3 ) ) PUNCT issue-410 178 4 upravlinnia upravlinnia PROPN issue-410 178 5 transaktsiinymy transaktsiinymy NOUN issue-410 178 6 vytratamy vytratamy NOUN issue-410 178 7 v v X issue-410 178 8 ekonomitsi ekonomitsi PROPN issue-410 178 9 ukrainy ukrainy NOUN issue-410 179 1 [ [ X issue-410 179 2 management management NOUN issue-410 179 3 of of ADP issue-410 179 4 transactional transactional ADJ issue-410 179 5 costs cost NOUN issue-410 179 6 in in ADP issue-410 179 7 the the DET issue-410 179 8 economy economy NOUN issue-410 179 9 of of ADP issue-410 179 10 ukraine ukraine NOUN issue-410 179 11 ] ] X issue-410 179 12 . . PUNCT issue-410 180 1 ( ( PUNCT issue-410 180 2 phd phd NOUN issue-410 180 3 tesis tesis PROPN issue-410 180 4 ) ) PUNCT issue-410 180 5 , , PUNCT issue-410 180 6 donetsk donetsk NOUN issue-410 180 7 , , PUNCT issue-410 180 8 35 35 NUM issue-410 180 9 p. p. NOUN issue-410 180 10 ( ( PUNCT issue-410 180 11 in in ADP issue-410 180 12 ukrainian ukrainian ADJ issue-410 180 13 ) ) PUNCT issue-410 180 14 verhunenko verhunenko PROPN issue-410 180 15 m.v m.v PROPN issue-410 180 16 . . PUNCT issue-410 181 1 ( ( PUNCT issue-410 181 2 2008 2008 NUM issue-410 181 3 ) ) PUNCT issue-410 181 4 analiz analiz PROPN issue-410 181 5 transaktsiinykh transaktsiinykh PROPN issue-410 181 6 vytrat vytrat PROPN issue-410 181 7 rehuliatornykh rehuliatornykh PROPN issue-410 181 8 vytrat vytrat PROPN issue-410 181 9 v v NUM issue-410 181 10 konteksti konteksti NOUN issue-410 181 11 intehratsii intehratsii VERB issue-410 181 12 ukrainy ukrainy ADJ issue-410 181 13 v v ADP issue-410 181 14 svitovu svitovu ADJ issue-410 181 15 ekonomiku ekonomiku NOUN issue-410 182 1 [ [ X issue-410 182 2 analysis analysis NOUN issue-410 182 3 of of ADP issue-410 182 4 transaction transaction NOUN issue-410 182 5 costs cost NOUN issue-410 182 6 of of ADP issue-410 182 7 regulatory regulatory ADJ issue-410 182 8 expenditures expenditure NOUN issue-410 182 9 in in ADP issue-410 182 10 the the DET issue-410 182 11 context context NOUN issue-410 182 12 of of ADP issue-410 182 13 ukraine ukraine NOUN issue-410 182 14 's 's PART issue-410 182 15 integration integration NOUN issue-410 182 16 into into ADP issue-410 182 17 the the DET issue-410 182 18 world world NOUN issue-410 182 19 economy economy NOUN issue-410 182 20 ] ] PUNCT issue-410 182 21 . . PUNCT issue-410 183 1 naukovi naukovi PROPN issue-410 183 2 pratsi pratsi PROPN issue-410 183 3 donntu donntu PROPN issue-410 183 4 . . PUNCT issue-410 184 1 seriia seriia PROPN issue-410 184 2 ekonomichna ekonomichna NOUN issue-410 184 3 . . PUNCT issue-410 185 1 vol vol NOUN issue-410 185 2 . . PROPN issue-410 186 1 33 33 NUM issue-410 186 2 , , PUNCT issue-410 186 3 no no DET issue-410 186 4 2 2 NUM issue-410 186 5 , , PUNCT issue-410 186 6 pp pp ADJ issue-410 186 7 . . PUNCT issue-410 187 1 232 232 NUM issue-410 187 2 - - SYM issue-410 187 3 239 239 NUM issue-410 187 4 . . PUNCT issue-410 188 1 ( ( PUNCT issue-410 188 2 in in ADP issue-410 188 3 ukrainian ukrainian ADJ issue-410 188 4 ) ) PUNCT issue-410 188 5 vítek vítek PROPN issue-410 188 6 l. l. PROPN issue-410 188 7 ( ( PUNCT issue-410 188 8 1998 1998 NUM issue-410 188 9 ) ) PUNCT issue-410 188 10 ronald ronald PROPN issue-410 188 11 h. h. PROPN issue-410 188 12 coase coase PROPN issue-410 188 13 : : PUNCT issue-410 188 14 společenské společenské PROPN issue-410 188 15 náklady náklady PROPN issue-410 188 16 , , PUNCT issue-410 188 17 teorie teorie PROPN issue-410 188 18 externalit externalit VERB issue-410 188 19 a a DET issue-410 188 20 jejich jejich PROPN issue-410 188 21 řešení řešení NOUN issue-410 188 22 . . PUNCT issue-410 189 1 in in ADP issue-410 189 2 externality externality NOUN issue-410 189 3 a a DET issue-410 189 4 možnosti možnosti NOUN issue-410 189 5 jejich jejich PROPN issue-410 189 6 řešení řešení NOUN issue-410 189 7 : : PUNCT issue-410 189 8 sborník sborník NOUN issue-410 189 9 referátů referátů NOUN issue-410 189 10 z z PROPN issue-410 189 11 teoretického teoretického PROPN issue-410 189 12 semináře semináře NOUN issue-410 189 13 . . PUNCT issue-410 190 1 [ [ X issue-410 190 2 h. h. PROPN issue-410 190 3 coase coase PROPN issue-410 190 4 : : PUNCT issue-410 190 5 social social ADJ issue-410 190 6 costs cost NOUN issue-410 190 7 , , PUNCT issue-410 190 8 theory theory NOUN issue-410 190 9 of of ADP issue-410 190 10 externalities externality NOUN issue-410 190 11 and and CCONJ issue-410 190 12 their their PRON issue-410 190 13 solutions solution NOUN issue-410 190 14 . . PUNCT issue-410 191 1 in in ADP issue-410 191 2 externality externality NOUN issue-410 191 3 and and CCONJ issue-410 191 4 possibilities possibility NOUN issue-410 191 5 of of ADP issue-410 191 6 their their PRON issue-410 191 7 solutions solution NOUN issue-410 191 8 : : PUNCT issue-410 191 9 proceedings proceeding NOUN issue-410 191 10 of of ADP issue-410 191 11 the the DET issue-410 191 12 theoretical theoretical ADJ issue-410 191 13 seminar seminar NOUN issue-410 191 14 ] ] PUNCT issue-410 191 15 . . PUNCT issue-410 192 1 katedra katedra PROPN issue-410 192 2 veřejné veřejné PROPN issue-410 192 3 ekonomie ekonomie PROPN issue-410 192 4 . . PUNCT issue-410 193 1 masarykova masarykova PROPN issue-410 193 2 univerzita univerzita PROPN issue-410 193 3 . . PUNCT issue-410 194 1 brno brno PROPN issue-410 194 2 . . PUNCT