id	sid	tid	token	lemma	pos
issue-651	1	1	baltic	baltic	PROPN
issue-651	1	2	journal	journal	PROPN
issue-651	1	3	of	of	ADP
issue-651	1	4	economic	economic	ADJ
issue-651	1	5	studies	study	NOUN
issue-651	1	6	176	176	NUM
issue-651	1	7	vol	vol	NOUN
issue-651	1	8	.	.	PROPN
issue-651	1	9	5	5	NUM
issue-651	1	10	,	,	PUNCT
issue-651	1	11	no	no	INTJ
issue-651	1	12	.	.	NOUN
issue-651	1	13	2	2	NUM
issue-651	1	14	,	,	PUNCT
issue-651	1	15	2019	2019	NUM
issue-651	1	16	corresponding	correspond	VERB
issue-651	1	17	author	author	NOUN
issue-651	1	18	:	:	PUNCT
issue-651	1	19	1	1	NUM
issue-651	1	20	vinnytsia	vinnytsia	ADJ
issue-651	1	21	national	national	PROPN
issue-651	1	22	agrarian	agrarian	PROPN
issue-651	1	23	university	university	PROPN
issue-651	1	24	,	,	PUNCT
issue-651	1	25	ukraine	ukraine	NOUN
issue-651	1	26	.	.	PUNCT
issue-651	2	1	e	e	X
issue-651	3	1	-	-	NOUN
issue-651	3	2	mail	mail	NOUN
issue-651	3	3	:	:	PUNCT
issue-651	3	4	npravduyk@gmail.com	npravduyk@gmail.com	PROPN
issue-651	3	5	2	2	NUM
issue-651	3	6	vinnytsia	vinnytsia	PROPN
issue-651	3	7	institute	institute	PROPN
issue-651	3	8	of	of	ADP
issue-651	3	9	trade	trade	PROPN
issue-651	3	10	and	and	CCONJ
issue-651	3	11	economics	economic	NOUN
issue-651	3	12	of	of	ADP
issue-651	3	13	kyiv	kyiv	PROPN
issue-651	3	14	national	national	PROPN
issue-651	3	15	university	university	PROPN
issue-651	3	16	of	of	ADP
issue-651	3	17	trade	trade	NOUN
issue-651	3	18	and	and	CCONJ
issue-651	3	19	economics	economic	NOUN
issue-651	3	20	,	,	PUNCT
issue-651	3	21	ukraine	ukraine	NOUN
issue-651	3	22	.	.	PUNCT
issue-651	4	1	e	e	X
issue-651	4	2	-	-	NOUN
issue-651	4	3	mail	mail	NOUN
issue-651	4	4	:	:	PUNCT
issue-651	4	5	vitalii.pokynchereda@gmail.com	vitalii.pokynchereda@gmail.com	X
issue-651	4	6	3	3	NUM
issue-651	4	7	vinnytsia	vinnytsia	PROPN
issue-651	4	8	national	national	PROPN
issue-651	4	9	agrarian	agrarian	PROPN
issue-651	4	10	university	university	PROPN
issue-651	4	11	,	,	PUNCT
issue-651	4	12	ukraine	ukraine	NOUN
issue-651	4	13	.	.	PUNCT
issue-651	5	1	e	e	X
issue-651	5	2	-	-	NOUN
issue-651	5	3	mail	mail	NOUN
issue-651	5	4	:	:	PUNCT
issue-651	5	5	a.pravd4449@gmail.com	a.pravd4449@gmail.com	X
issue-651	5	6	doi	doi	NOUN
issue-651	5	7	:	:	PUNCT
issue-651	5	8	https://doi.org/10.30525/2256-0742/2019-5-2-176-183	https://doi.org/10.30525/2256-0742/2019-5-2-176-183	PROPN
issue-651	5	9	the	the	DET
issue-651	5	10	human	human	ADJ
issue-651	5	11	capital	capital	NOUN
issue-651	5	12	of	of	ADP
issue-651	5	13	an	an	DET
issue-651	5	14	enterprise	enterprise	NOUN
issue-651	5	15	:	:	PUNCT
issue-651	5	16	theory	theory	NOUN
issue-651	5	17	and	and	CCONJ
issue-651	5	18	assessment	assessment	NOUN
issue-651	5	19	methodology	methodology	NOUN
issue-651	5	20	nataliia	nataliia	PROPN
issue-651	5	21	pravdiuk1	pravdiuk1	PROPN
issue-651	5	22	,	,	PUNCT
issue-651	5	23	vitalii	vitalii	VERB
issue-651	5	24	pokynchereda2	pokynchereda2	PROPN
issue-651	5	25	,	,	PUNCT
issue-651	5	26	maryna	maryna	ADJ
issue-651	5	27	pravdiuk3	pravdiuk3	NOUN
issue-651	5	28	abstract	abstract	NOUN
issue-651	5	29	.	.	PUNCT
issue-651	6	1	at	at	ADP
issue-651	6	2	the	the	DET
issue-651	6	3	present	present	ADJ
issue-651	6	4	stage	stage	NOUN
issue-651	6	5	of	of	ADP
issue-651	6	6	social	social	ADJ
issue-651	6	7	development	development	NOUN
issue-651	6	8	,	,	PUNCT
issue-651	6	9	there	there	PRON
issue-651	6	10	is	be	VERB
issue-651	6	11	a	a	DET
issue-651	6	12	transformation	transformation	NOUN
issue-651	6	13	of	of	ADP
issue-651	6	14	the	the	DET
issue-651	6	15	persistent	persistent	ADJ
issue-651	6	16	views	view	NOUN
issue-651	6	17	on	on	ADP
issue-651	6	18	the	the	DET
issue-651	6	19	place	place	NOUN
issue-651	6	20	and	and	CCONJ
issue-651	6	21	human	human	ADJ
issue-651	6	22	role	role	NOUN
issue-651	6	23	in	in	ADP
issue-651	6	24	the	the	DET
issue-651	6	25	economic	economic	ADJ
issue-651	6	26	system	system	NOUN
issue-651	6	27	.	.	PUNCT
issue-651	7	1	human	human	ADJ
issue-651	7	2	capital	capital	NOUN
issue-651	7	3	assets	asset	NOUN
issue-651	7	4	as	as	ADP
issue-651	7	5	a	a	DET
issue-651	7	6	set	set	NOUN
issue-651	7	7	of	of	ADP
issue-651	7	8	productive	productive	ADJ
issue-651	7	9	abilities	ability	NOUN
issue-651	7	10	,	,	PUNCT
issue-651	7	11	personal	personal	ADJ
issue-651	7	12	traits	trait	NOUN
issue-651	7	13	,	,	PUNCT
issue-651	7	14	and	and	CCONJ
issue-651	7	15	employee	employee	NOUN
issue-651	7	16	motivation	motivation	NOUN
issue-651	7	17	developed	develop	VERB
issue-651	7	18	as	as	ADP
issue-651	7	19	a	a	DET
issue-651	7	20	result	result	NOUN
issue-651	7	21	of	of	ADP
issue-651	7	22	investment	investment	NOUN
issue-651	7	23	become	become	VERB
issue-651	7	24	a	a	DET
issue-651	7	25	key	key	ADJ
issue-651	7	26	factor	factor	NOUN
issue-651	7	27	in	in	ADP
issue-651	7	28	the	the	DET
issue-651	7	29	production	production	NOUN
issue-651	7	30	process	process	NOUN
issue-651	7	31	,	,	PUNCT
issue-651	7	32	without	without	ADP
issue-651	7	33	which	which	PRON
issue-651	7	34	any	any	DET
issue-651	7	35	prospects	prospect	NOUN
issue-651	7	36	of	of	ADP
issue-651	7	37	economic	economic	ADJ
issue-651	7	38	growth	growth	NOUN
issue-651	7	39	are	be	AUX
issue-651	7	40	neutralized	neutralize	VERB
issue-651	7	41	.	.	PUNCT
issue-651	8	1	the	the	DET
issue-651	8	2	purpose	purpose	NOUN
issue-651	8	3	of	of	ADP
issue-651	8	4	the	the	DET
issue-651	8	5	article	article	NOUN
issue-651	8	6	is	be	AUX
issue-651	8	7	to	to	PART
issue-651	8	8	provide	provide	VERB
issue-651	8	9	a	a	DET
issue-651	8	10	theoretical	theoretical	ADJ
issue-651	8	11	substantiation	substantiation	NOUN
issue-651	8	12	and	and	CCONJ
issue-651	8	13	systematization	systematization	NOUN
issue-651	8	14	of	of	ADP
issue-651	8	15	existing	exist	VERB
issue-651	8	16	methods	method	NOUN
issue-651	8	17	for	for	ADP
issue-651	8	18	assessing	assess	VERB
issue-651	8	19	human	human	ADJ
issue-651	8	20	capital	capital	NOUN
issue-651	8	21	,	,	PUNCT
issue-651	8	22	to	to	PART
issue-651	8	23	identify	identify	VERB
issue-651	8	24	the	the	DET
issue-651	8	25	advantages	advantage	NOUN
issue-651	8	26	and	and	CCONJ
issue-651	8	27	disadvantages	disadvantage	NOUN
issue-651	8	28	of	of	ADP
issue-651	8	29	their	their	PRON
issue-651	8	30	practical	practical	ADJ
issue-651	8	31	application	application	NOUN
issue-651	8	32	in	in	ADP
issue-651	8	33	the	the	DET
issue-651	8	34	enterprise	enterprise	NOUN
issue-651	8	35	activity	activity	NOUN
issue-651	8	36	,	,	PUNCT
issue-651	8	37	and	and	CCONJ
issue-651	8	38	to	to	PART
issue-651	8	39	develop	develop	VERB
issue-651	8	40	recommendations	recommendation	NOUN
issue-651	8	41	aimed	aim	VERB
issue-651	8	42	at	at	ADP
issue-651	8	43	improving	improve	VERB
issue-651	8	44	the	the	DET
issue-651	8	45	human	human	ADJ
issue-651	8	46	capital	capital	NOUN
issue-651	8	47	assessment	assessment	NOUN
issue-651	8	48	methodology	methodology	NOUN
issue-651	8	49	in	in	ADP
issue-651	8	50	order	order	NOUN
issue-651	8	51	to	to	PART
issue-651	8	52	further	far	ADV
issue-651	8	53	reflect	reflect	VERB
issue-651	8	54	information	information	NOUN
issue-651	8	55	on	on	ADP
issue-651	8	56	the	the	DET
issue-651	8	57	cost	cost	NOUN
issue-651	8	58	of	of	ADP
issue-651	8	59	human	human	ADJ
issue-651	8	60	capital	capital	NOUN
issue-651	8	61	assets	asset	NOUN
issue-651	8	62	in	in	ADP
issue-651	8	63	accounting	accounting	NOUN
issue-651	8	64	and	and	CCONJ
issue-651	8	65	reporting	reporting	NOUN
issue-651	8	66	of	of	ADP
issue-651	8	67	enterprises	enterprise	NOUN
issue-651	8	68	methodology	methodology	NOUN
issue-651	8	69	.	.	PUNCT
issue-651	9	1	the	the	DET
issue-651	9	2	methodological	methodological	ADJ
issue-651	9	3	basis	basis	NOUN
issue-651	9	4	of	of	ADP
issue-651	9	5	the	the	DET
issue-651	9	6	study	study	NOUN
issue-651	9	7	is	be	AUX
issue-651	9	8	the	the	DET
issue-651	9	9	historical	historical	ADJ
issue-651	9	10	and	and	CCONJ
issue-651	9	11	logical	logical	ADJ
issue-651	9	12	method	method	NOUN
issue-651	9	13	used	use	VERB
issue-651	9	14	in	in	ADP
issue-651	9	15	the	the	DET
issue-651	9	16	study	study	NOUN
issue-651	9	17	of	of	ADP
issue-651	9	18	the	the	DET
issue-651	9	19	economic	economic	ADJ
issue-651	9	20	essence	essence	NOUN
issue-651	9	21	of	of	ADP
issue-651	9	22	human	human	ADJ
issue-651	9	23	capital	capital	NOUN
issue-651	9	24	assets	asset	NOUN
issue-651	9	25	and	and	CCONJ
issue-651	9	26	the	the	DET
issue-651	9	27	evolution	evolution	NOUN
issue-651	9	28	of	of	ADP
issue-651	9	29	human	human	ADJ
issue-651	9	30	capital	capital	NOUN
issue-651	9	31	assessment	assessment	NOUN
issue-651	9	32	methodology	methodology	NOUN
issue-651	9	33	.	.	PUNCT
issue-651	10	1	dialectical	dialectical	ADJ
issue-651	10	2	method	method	NOUN
issue-651	10	3	and	and	CCONJ
issue-651	10	4	comparative	comparative	ADJ
issue-651	10	5	analysis	analysis	NOUN
issue-651	10	6	have	have	AUX
issue-651	10	7	been	be	AUX
issue-651	10	8	used	use	VERB
issue-651	10	9	to	to	PART
issue-651	10	10	determine	determine	VERB
issue-651	10	11	the	the	DET
issue-651	10	12	differences	difference	NOUN
issue-651	10	13	between	between	ADP
issue-651	10	14	existing	exist	VERB
issue-651	10	15	human	human	ADJ
issue-651	10	16	capital	capital	NOUN
issue-651	10	17	assessment	assessment	NOUN
issue-651	10	18	methods	method	NOUN
issue-651	10	19	and	and	CCONJ
issue-651	10	20	to	to	PART
issue-651	10	21	identify	identify	VERB
issue-651	10	22	positive	positive	ADJ
issue-651	10	23	and	and	CCONJ
issue-651	10	24	negative	negative	ADJ
issue-651	10	25	aspects	aspect	NOUN
issue-651	10	26	of	of	ADP
issue-651	10	27	their	their	PRON
issue-651	10	28	practical	practical	ADJ
issue-651	10	29	application	application	NOUN
issue-651	10	30	.	.	PUNCT
issue-651	11	1	the	the	DET
issue-651	11	2	methods	method	NOUN
issue-651	11	3	of	of	ADP
issue-651	11	4	scientific	scientific	ADJ
issue-651	11	5	abstraction	abstraction	NOUN
issue-651	11	6	,	,	PUNCT
issue-651	11	7	induction	induction	NOUN
issue-651	11	8	and	and	CCONJ
issue-651	11	9	deduction	deduction	NOUN
issue-651	11	10	,	,	PUNCT
issue-651	11	11	analysis	analysis	NOUN
issue-651	11	12	and	and	CCONJ
issue-651	11	13	synthesis	synthesis	NOUN
issue-651	11	14	have	have	AUX
issue-651	11	15	been	be	AUX
issue-651	11	16	used	use	VERB
issue-651	11	17	in	in	ADP
issue-651	11	18	developing	develop	VERB
issue-651	11	19	the	the	DET
issue-651	11	20	methodology	methodology	NOUN
issue-651	11	21	for	for	ADP
issue-651	11	22	assessing	assess	VERB
issue-651	11	23	human	human	ADJ
issue-651	11	24	capital	capital	NOUN
issue-651	11	25	assets	asset	NOUN
issue-651	11	26	and	and	CCONJ
issue-651	11	27	justifying	justify	VERB
issue-651	11	28	the	the	DET
issue-651	11	29	opportunities	opportunity	NOUN
issue-651	11	30	for	for	ADP
issue-651	11	31	its	its	PRON
issue-651	11	32	integration	integration	NOUN
issue-651	11	33	into	into	ADP
issue-651	11	34	the	the	DET
issue-651	11	35	accounting	accounting	NOUN
issue-651	11	36	and	and	CCONJ
issue-651	11	37	reporting	reporting	NOUN
issue-651	11	38	system	system	NOUN
issue-651	11	39	of	of	ADP
issue-651	11	40	the	the	DET
issue-651	11	41	enterprise	enterprise	NOUN
issue-651	11	42	.	.	PUNCT
issue-651	12	1	results	result	NOUN
issue-651	12	2	.	.	PUNCT
issue-651	13	1	it	it	PRON
issue-651	13	2	has	have	AUX
issue-651	13	3	been	be	AUX
issue-651	13	4	established	establish	VERB
issue-651	13	5	that	that	SCONJ
issue-651	13	6	in	in	ADP
issue-651	13	7	international	international	ADJ
issue-651	13	8	practice	practice	NOUN
issue-651	13	9	,	,	PUNCT
issue-651	13	10	there	there	PRON
issue-651	13	11	is	be	VERB
issue-651	13	12	a	a	DET
issue-651	13	13	cost	cost	NOUN
issue-651	13	14	-	-	PUNCT
issue-651	13	15	based	base	VERB
issue-651	13	16	,	,	PUNCT
issue-651	13	17	profitable	profitable	ADJ
issue-651	13	18	,	,	PUNCT
issue-651	13	19	and	and	CCONJ
issue-651	13	20	expert	expert	ADJ
issue-651	13	21	methodology	methodology	NOUN
issue-651	13	22	for	for	ADP
issue-651	13	23	assessing	assess	VERB
issue-651	13	24	human	human	ADJ
issue-651	13	25	capital	capital	NOUN
issue-651	13	26	assets	asset	NOUN
issue-651	13	27	.	.	PUNCT
issue-651	14	1	based	base	VERB
issue-651	14	2	on	on	ADP
issue-651	14	3	the	the	DET
issue-651	14	4	analysis	analysis	NOUN
issue-651	14	5	of	of	ADP
issue-651	14	6	positive	positive	ADJ
issue-651	14	7	and	and	CCONJ
issue-651	14	8	negative	negative	ADJ
issue-651	14	9	aspects	aspect	NOUN
issue-651	14	10	of	of	ADP
issue-651	14	11	the	the	DET
issue-651	14	12	application	application	NOUN
issue-651	14	13	of	of	ADP
issue-651	14	14	these	these	DET
issue-651	14	15	methods	method	NOUN
issue-651	14	16	,	,	PUNCT
issue-651	14	17	it	it	PRON
issue-651	14	18	is	be	AUX
issue-651	14	19	substantiated	substantiate	VERB
issue-651	14	20	that	that	SCONJ
issue-651	14	21	from	from	ADP
issue-651	14	22	the	the	DET
issue-651	14	23	standpoint	standpoint	NOUN
issue-651	14	24	of	of	ADP
issue-651	14	25	accounting	account	VERB
issue-651	14	26	the	the	DET
issue-651	14	27	most	most	ADV
issue-651	14	28	cost	cost	NOUN
issue-651	14	29	-	-	PUNCT
issue-651	14	30	based	base	VERB
issue-651	14	31	model	model	NOUN
issue-651	14	32	of	of	ADP
issue-651	14	33	human	human	ADJ
issue-651	14	34	capital	capital	NOUN
issue-651	14	35	assets	asset	NOUN
issue-651	14	36	is	be	AUX
issue-651	14	37	the	the	DET
issue-651	14	38	most	most	ADV
issue-651	14	39	optimal	optimal	ADJ
issue-651	14	40	since	since	SCONJ
issue-651	14	41	it	it	PRON
issue-651	14	42	is	be	AUX
issue-651	14	43	based	base	VERB
issue-651	14	44	on	on	ADP
issue-651	14	45	the	the	DET
issue-651	14	46	principle	principle	NOUN
issue-651	14	47	of	of	ADP
issue-651	14	48	actual	actual	ADJ
issue-651	14	49	cost	cost	NOUN
issue-651	14	50	peculiar	peculiar	ADJ
issue-651	14	51	to	to	ADP
issue-651	14	52	accounting	accounting	NOUN
issue-651	14	53	practice	practice	NOUN
issue-651	14	54	.	.	PUNCT
issue-651	15	1	taking	take	VERB
issue-651	15	2	this	this	PRON
issue-651	15	3	into	into	ADP
issue-651	15	4	consideration	consideration	NOUN
issue-651	15	5	,	,	PUNCT
issue-651	15	6	a	a	DET
issue-651	15	7	cost	cost	NOUN
issue-651	15	8	-	-	PUNCT
issue-651	15	9	based	base	VERB
issue-651	15	10	methodology	methodology	NOUN
issue-651	15	11	for	for	ADP
issue-651	15	12	assessing	assess	VERB
issue-651	15	13	human	human	ADJ
issue-651	15	14	capital	capital	NOUN
issue-651	15	15	assets	asset	NOUN
issue-651	15	16	of	of	ADP
issue-651	15	17	the	the	DET
issue-651	15	18	enterprise	enterprise	NOUN
issue-651	15	19	has	have	AUX
issue-651	15	20	been	be	AUX
issue-651	15	21	suggested	suggest	VERB
issue-651	15	22	,	,	PUNCT
issue-651	15	23	according	accord	VERB
issue-651	15	24	to	to	ADP
issue-651	15	25	which	which	PRON
issue-651	15	26	the	the	DET
issue-651	15	27	cost	cost	NOUN
issue-651	15	28	of	of	ADP
issue-651	15	29	human	human	ADJ
issue-651	15	30	capital	capital	NOUN
issue-651	15	31	assets	asset	NOUN
issue-651	15	32	is	be	AUX
issue-651	15	33	calculated	calculate	VERB
issue-651	15	34	by	by	ADP
issue-651	15	35	capitalizing	capitalize	VERB
issue-651	15	36	the	the	DET
issue-651	15	37	costs	cost	NOUN
issue-651	15	38	borne	bear	VERB
issue-651	15	39	by	by	ADP
issue-651	15	40	the	the	DET
issue-651	15	41	employee	employee	NOUN
issue-651	15	42	and	and	CCONJ
issue-651	15	43	the	the	DET
issue-651	15	44	enterprise	enterprise	NOUN
issue-651	15	45	at	at	ADP
issue-651	15	46	all	all	DET
issue-651	15	47	stages	stage	NOUN
issue-651	15	48	of	of	ADP
issue-651	15	49	the	the	DET
issue-651	15	50	formation	formation	NOUN
issue-651	15	51	and	and	CCONJ
issue-651	15	52	development	development	NOUN
issue-651	15	53	of	of	ADP
issue-651	15	54	human	human	ADJ
issue-651	15	55	capital	capital	NOUN
issue-651	15	56	assets	asset	NOUN
issue-651	15	57	,	,	PUNCT
issue-651	15	58	namely	namely	ADV
issue-651	15	59	,	,	PUNCT
issue-651	15	60	the	the	DET
issue-651	15	61	costs	cost	NOUN
issue-651	15	62	of	of	ADP
issue-651	15	63	developing	develop	VERB
issue-651	15	64	the	the	DET
issue-651	15	65	employee	employee	NOUN
issue-651	15	66	’s	’s	PART
issue-651	15	67	physical	physical	ADJ
issue-651	15	68	abilities	ability	NOUN
issue-651	15	69	(	(	PUNCT
issue-651	15	70	the	the	DET
issue-651	15	71	cost	cost	NOUN
issue-651	15	72	of	of	ADP
issue-651	15	73	developing	develop	VERB
issue-651	15	74	his	his	PRON
issue-651	15	75	/	/	SYM
issue-651	15	76	her	her	PRON
issue-651	15	77	physical	physical	ADJ
issue-651	15	78	abilities	ability	NOUN
issue-651	15	79	)	)	PUNCT
issue-651	15	80	,	,	PUNCT
issue-651	15	81	the	the	DET
issue-651	15	82	cost	cost	NOUN
issue-651	15	83	of	of	ADP
issue-651	15	84	training	training	NOUN
issue-651	15	85	(	(	PUNCT
issue-651	15	86	tuition	tuition	NOUN
issue-651	15	87	fee	fee	NOUN
issue-651	15	88	in	in	ADP
issue-651	15	89	educational	educational	ADJ
issue-651	15	90	institutions	institution	NOUN
issue-651	15	91	)	)	PUNCT
issue-651	15	92	,	,	PUNCT
issue-651	15	93	the	the	DET
issue-651	15	94	cost	cost	NOUN
issue-651	15	95	of	of	ADP
issue-651	15	96	obtaining	obtain	VERB
issue-651	15	97	professional	professional	ADJ
issue-651	15	98	experience	experience	NOUN
issue-651	15	99	(	(	PUNCT
issue-651	15	100	the	the	DET
issue-651	15	101	cost	cost	NOUN
issue-651	15	102	of	of	ADP
issue-651	15	103	professional	professional	ADJ
issue-651	15	104	experience	experience	NOUN
issue-651	15	105	)	)	PUNCT
issue-651	15	106	,	,	PUNCT
issue-651	15	107	and	and	CCONJ
issue-651	15	108	the	the	DET
issue-651	15	109	costs	cost	NOUN
issue-651	15	110	of	of	ADP
issue-651	15	111	its	its	PRON
issue-651	15	112	professional	professional	ADJ
issue-651	15	113	training	training	NOUN
issue-651	15	114	(	(	PUNCT
issue-651	15	115	the	the	DET
issue-651	15	116	cost	cost	NOUN
issue-651	15	117	of	of	ADP
issue-651	15	118	vocational	vocational	ADJ
issue-651	15	119	training	training	NOUN
issue-651	15	120	in	in	ADP
issue-651	15	121	the	the	DET
issue-651	15	122	process	process	NOUN
issue-651	15	123	of	of	ADP
issue-651	15	124	his	his	PRON
issue-651	15	125	/	/	SYM
issue-651	15	126	her	her	PRON
issue-651	15	127	employment	employment	NOUN
issue-651	15	128	)	)	PUNCT
issue-651	15	129	.	.	PUNCT
issue-651	16	1	practical	practical	ADJ
issue-651	16	2	meaning	meaning	NOUN
issue-651	16	3	.	.	PUNCT
issue-651	17	1	the	the	DET
issue-651	17	2	introduction	introduction	NOUN
issue-651	17	3	of	of	ADP
issue-651	17	4	the	the	DET
issue-651	17	5	suggested	suggest	VERB
issue-651	17	6	methodology	methodology	NOUN
issue-651	17	7	for	for	ADP
issue-651	17	8	assessing	assess	VERB
issue-651	17	9	human	human	ADJ
issue-651	17	10	capital	capital	NOUN
issue-651	17	11	assets	asset	NOUN
issue-651	17	12	creates	create	VERB
issue-651	17	13	the	the	DET
issue-651	17	14	prerequisites	prerequisite	NOUN
issue-651	17	15	for	for	ADP
issue-651	17	16	the	the	DET
issue-651	17	17	subsequent	subsequent	ADJ
issue-651	17	18	display	display	NOUN
issue-651	17	19	of	of	ADP
issue-651	17	20	information	information	NOUN
issue-651	17	21	in	in	ADP
issue-651	17	22	business	business	NOUN
issue-651	17	23	accounting	accounting	NOUN
issue-651	17	24	and	and	CCONJ
issue-651	17	25	reporting	reporting	NOUN
issue-651	17	26	,	,	PUNCT
issue-651	17	27	which	which	PRON
issue-651	17	28	in	in	ADP
issue-651	17	29	its	its	PRON
issue-651	17	30	turn	turn	NOUN
issue-651	17	31	increases	increase	VERB
issue-651	17	32	the	the	DET
issue-651	17	33	level	level	NOUN
issue-651	17	34	of	of	ADP
issue-651	17	35	informativity	informativity	NOUN
issue-651	17	36	of	of	ADP
issue-651	17	37	accounting	accounting	NOUN
issue-651	17	38	data	datum	NOUN
issue-651	17	39	,	,	PUNCT
issue-651	17	40	promoting	promote	VERB
issue-651	17	41	to	to	PART
issue-651	17	42	meet	meet	VERB
issue-651	17	43	the	the	DET
issue-651	17	44	growing	grow	VERB
issue-651	17	45	needs	need	NOUN
issue-651	17	46	of	of	ADP
issue-651	17	47	external	external	ADJ
issue-651	17	48	and	and	CCONJ
issue-651	17	49	internal	internal	ADJ
issue-651	17	50	users	user	NOUN
issue-651	17	51	of	of	ADP
issue-651	17	52	information	information	NOUN
issue-651	17	53	,	,	PUNCT
issue-651	17	54	provides	provide	VERB
issue-651	17	55	an	an	DET
issue-651	17	56	opportunity	opportunity	NOUN
issue-651	17	57	to	to	PART
issue-651	17	58	consider	consider	VERB
issue-651	17	59	the	the	DET
issue-651	17	60	value	value	NOUN
issue-651	17	61	of	of	ADP
issue-651	17	62	human	human	ADJ
issue-651	17	63	capital	capital	NOUN
issue-651	17	64	in	in	ADP
issue-651	17	65	determining	determine	VERB
issue-651	17	66	the	the	DET
issue-651	17	67	market	market	NOUN
issue-651	17	68	value	value	NOUN
issue-651	17	69	of	of	ADP
issue-651	17	70	the	the	DET
issue-651	17	71	company	company	NOUN
issue-651	17	72	.	.	PUNCT
issue-651	18	1	besides	besides	SCONJ
issue-651	18	2	,	,	PUNCT
issue-651	18	3	the	the	DET
issue-651	18	4	suggested	suggest	VERB
issue-651	18	5	assessment	assessment	NOUN
issue-651	18	6	methodology	methodology	NOUN
issue-651	18	7	enables	enable	VERB
issue-651	18	8	to	to	PART
issue-651	18	9	produce	produce	VERB
issue-651	18	10	information	information	NOUN
issue-651	18	11	about	about	ADP
issue-651	18	12	the	the	DET
issue-651	18	13	cost	cost	NOUN
issue-651	18	14	of	of	ADP
issue-651	18	15	human	human	ADJ
issue-651	18	16	capital	capital	NOUN
issue-651	18	17	assets	asset	NOUN
issue-651	18	18	of	of	ADP
issue-651	18	19	the	the	DET
issue-651	18	20	enterprise	enterprise	NOUN
issue-651	18	21	,	,	PUNCT
issue-651	18	22	which	which	PRON
issue-651	18	23	is	be	AUX
issue-651	18	24	the	the	DET
issue-651	18	25	basis	basis	NOUN
issue-651	18	26	for	for	ADP
issue-651	18	27	determining	determine	VERB
issue-651	18	28	the	the	DET
issue-651	18	29	effectiveness	effectiveness	NOUN
issue-651	18	30	of	of	ADP
issue-651	18	31	its	its	PRON
issue-651	18	32	use	use	NOUN
issue-651	18	33	.	.	PUNCT
issue-651	19	1	value	value	NOUN
issue-651	19	2	/	/	SYM
issue-651	19	3	originality	originality	NOUN
issue-651	19	4	.	.	PUNCT
issue-651	20	1	the	the	DET
issue-651	20	2	suggested	suggest	VERB
issue-651	20	3	methodology	methodology	NOUN
issue-651	20	4	for	for	ADP
issue-651	20	5	assessing	assess	VERB
issue-651	20	6	human	human	ADJ
issue-651	20	7	capital	capital	NOUN
issue-651	20	8	assets	asset	NOUN
issue-651	20	9	creates	create	VERB
issue-651	20	10	prerequisites	prerequisite	NOUN
issue-651	20	11	for	for	ADP
issue-651	20	12	its	its	PRON
issue-651	20	13	implementation	implementation	NOUN
issue-651	20	14	in	in	ADP
issue-651	20	15	the	the	DET
issue-651	20	16	accounting	accounting	NOUN
issue-651	20	17	system	system	NOUN
issue-651	20	18	of	of	ADP
issue-651	20	19	the	the	DET
issue-651	20	20	enterprise	enterprise	NOUN
issue-651	20	21	,	,	PUNCT
issue-651	20	22	which	which	PRON
issue-651	20	23	will	will	AUX
issue-651	20	24	create	create	VERB
issue-651	20	25	the	the	DET
issue-651	20	26	basis	basis	NOUN
issue-651	20	27	for	for	ADP
issue-651	20	28	displaying	display	VERB
issue-651	20	29	information	information	NOUN
issue-651	20	30	about	about	ADP
issue-651	20	31	the	the	DET
issue-651	20	32	cost	cost	NOUN
issue-651	20	33	of	of	ADP
issue-651	20	34	human	human	ADJ
issue-651	20	35	capital	capital	NOUN
issue-651	20	36	assets	asset	NOUN
issue-651	20	37	in	in	ADP
issue-651	20	38	the	the	DET
issue-651	20	39	enterprise	enterprise	NOUN
issue-651	20	40	’s	’s	PART
issue-651	20	41	reporting	reporting	NOUN
issue-651	20	42	,	,	PUNCT
issue-651	20	43	which	which	PRON
issue-651	20	44	corresponds	correspond	VERB
issue-651	20	45	to	to	ADP
issue-651	20	46	the	the	DET
issue-651	20	47	objectives	objective	NOUN
issue-651	20	48	of	of	ADP
issue-651	20	49	value	value	NOUN
issue-651	20	50	-	-	PUNCT
issue-651	20	51	oriented	orient	VERB
issue-651	20	52	enterprise	enterprise	NOUN
issue-651	20	53	management	management	NOUN
issue-651	20	54	.	.	PUNCT
issue-651	21	1	key	key	ADJ
issue-651	21	2	words	word	NOUN
issue-651	21	3	:	:	PUNCT
issue-651	21	4	human	human	ADJ
issue-651	21	5	capital	capital	NOUN
issue-651	21	6	,	,	PUNCT
issue-651	21	7	human	human	ADJ
issue-651	21	8	resources	resource	NOUN
issue-651	21	9	,	,	PUNCT
issue-651	21	10	working	working	NOUN
issue-651	21	11	power	power	NOUN
issue-651	21	12	,	,	PUNCT
issue-651	21	13	assessment	assessment	NOUN
issue-651	21	14	,	,	PUNCT
issue-651	21	15	accounting	accounting	NOUN
issue-651	21	16	.	.	PUNCT
issue-651	22	1	jel	jel	PROPN
issue-651	22	2	classification	classification	PROPN
issue-651	22	3	:	:	PUNCT
issue-651	22	4	j24	j24	PROPN
issue-651	22	5	,	,	PUNCT
issue-651	22	6	j41	j41	PROPN
issue-651	22	7	,	,	PUNCT
issue-651	22	8	м41	м41	PROPN
issue-651	22	9	baltic	baltic	PROPN
issue-651	22	10	journal	journal	PROPN
issue-651	22	11	of	of	ADP
issue-651	22	12	economic	economic	ADJ
issue-651	22	13	studies	study	NOUN
issue-651	22	14	177	177	NUM
issue-651	22	15	vol	vol	NOUN
issue-651	22	16	.	.	PUNCT
issue-651	23	1	5	5	NUM
issue-651	23	2	,	,	PUNCT
issue-651	23	3	no	no	INTJ
issue-651	23	4	.	.	NOUN
issue-651	23	5	2	2	NUM
issue-651	23	6	,	,	PUNCT
issue-651	23	7	2019	2019	NUM
issue-651	23	8	1	1	NUM
issue-651	23	9	.	.	PUNCT
issue-651	24	1	introduction	introduction	NOUN
issue-651	24	2	the	the	DET
issue-651	24	3	internationalization	internationalization	NOUN
issue-651	24	4	and	and	CCONJ
issue-651	24	5	globalization	globalization	NOUN
issue-651	24	6	of	of	ADP
issue-651	24	7	the	the	DET
issue-651	24	8	world	world	NOUN
issue-651	24	9	economy	economy	NOUN
issue-651	24	10	put	put	VERB
issue-651	24	11	forward	forward	ADV
issue-651	24	12	the	the	DET
issue-651	24	13	task	task	NOUN
issue-651	24	14	of	of	ADP
issue-651	24	15	forming	form	VERB
issue-651	24	16	a	a	DET
issue-651	24	17	management	management	NOUN
issue-651	24	18	system	system	NOUN
issue-651	24	19	capable	capable	ADJ
issue-651	24	20	of	of	ADP
issue-651	24	21	responding	respond	VERB
issue-651	24	22	timely	timely	ADV
issue-651	24	23	and	and	CCONJ
issue-651	24	24	adequately	adequately	ADV
issue-651	24	25	to	to	ADP
issue-651	24	26	the	the	DET
issue-651	24	27	challenges	challenge	NOUN
issue-651	24	28	of	of	ADP
issue-651	24	29	socio	socio	NOUN
issue-651	24	30	-	-	PUNCT
issue-651	24	31	economic	economic	ADJ
issue-651	24	32	existence	existence	NOUN
issue-651	24	33	,	,	PUNCT
issue-651	24	34	dictated	dictate	VERB
issue-651	24	35	by	by	ADP
issue-651	24	36	its	its	PRON
issue-651	24	37	transition	transition	NOUN
issue-651	24	38	to	to	ADP
issue-651	24	39	the	the	DET
issue-651	24	40	post	post	ADJ
issue-651	24	41	-	-	ADJ
issue-651	24	42	industrial	industrial	ADJ
issue-651	24	43	stage	stage	NOUN
issue-651	24	44	of	of	ADP
issue-651	24	45	social	social	ADJ
issue-651	24	46	development	development	NOUN
issue-651	24	47	.	.	PUNCT
issue-651	25	1	today	today	NOUN
issue-651	25	2	,	,	PUNCT
issue-651	25	3	it	it	PRON
issue-651	25	4	becomes	become	VERB
issue-651	25	5	evident	evident	ADJ
issue-651	25	6	that	that	SCONJ
issue-651	25	7	the	the	DET
issue-651	25	8	development	development	NOUN
issue-651	25	9	of	of	ADP
issue-651	25	10	a	a	DET
issue-651	25	11	successful	successful	ADJ
issue-651	25	12	and	and	CCONJ
issue-651	25	13	socially	socially	ADV
issue-651	25	14	responsible	responsible	ADJ
issue-651	25	15	state	state	NOUN
issue-651	25	16	is	be	AUX
issue-651	25	17	impossible	impossible	ADJ
issue-651	25	18	without	without	ADP
issue-651	25	19	the	the	DET
issue-651	25	20	effective	effective	ADJ
issue-651	25	21	use	use	NOUN
issue-651	25	22	of	of	ADP
issue-651	25	23	human	human	ADJ
issue-651	25	24	capital	capital	NOUN
issue-651	25	25	.	.	PUNCT
issue-651	26	1	social	social	ADJ
issue-651	26	2	and	and	CCONJ
issue-651	26	3	economic	economic	ADJ
issue-651	26	4	development	development	NOUN
issue-651	26	5	is	be	AUX
issue-651	26	6	determined	determine	VERB
issue-651	26	7	not	not	PART
issue-651	26	8	so	so	ADV
issue-651	26	9	much	much	ADV
issue-651	26	10	by	by	ADP
issue-651	26	11	the	the	DET
issue-651	26	12	perfection	perfection	NOUN
issue-651	26	13	of	of	ADP
issue-651	26	14	production	production	NOUN
issue-651	26	15	means	mean	NOUN
issue-651	26	16	,	,	PUNCT
issue-651	26	17	technologies	technology	NOUN
issue-651	26	18	,	,	PUNCT
issue-651	26	19	but	but	CCONJ
issue-651	26	20	by	by	ADP
issue-651	26	21	a	a	DET
issue-651	26	22	human	human	ADJ
issue-651	26	23	being	being	NOUN
issue-651	26	24	,	,	PUNCT
issue-651	26	25	his	his	PRON
issue-651	26	26	/	/	SYM
issue-651	26	27	her	her	PRON
issue-651	26	28	intelligence	intelligence	NOUN
issue-651	26	29	,	,	PUNCT
issue-651	26	30	skills	skill	NOUN
issue-651	26	31	,	,	PUNCT
issue-651	26	32	and	and	CCONJ
issue-651	26	33	abilities	ability	NOUN
issue-651	26	34	.	.	PUNCT
issue-651	27	1	the	the	DET
issue-651	27	2	outcomes	outcome	NOUN
issue-651	27	3	of	of	ADP
issue-651	27	4	the	the	DET
issue-651	27	5	conducted	conduct	VERB
issue-651	27	6	scientific	scientific	ADJ
issue-651	27	7	researches	research	NOUN
issue-651	27	8	show	show	VERB
issue-651	27	9	that	that	SCONJ
issue-651	27	10	at	at	ADP
issue-651	27	11	the	the	DET
issue-651	27	12	present	present	ADJ
issue-651	27	13	time	time	NOUN
issue-651	27	14	,	,	PUNCT
issue-651	27	15	the	the	DET
issue-651	27	16	cost	cost	NOUN
issue-651	27	17	of	of	ADP
issue-651	27	18	knowledge	knowledge	NOUN
issue-651	27	19	,	,	PUNCT
issue-651	27	20	skills	skill	NOUN
issue-651	27	21	,	,	PUNCT
issue-651	27	22	and	and	CCONJ
issue-651	27	23	abilities	ability	NOUN
issue-651	27	24	accumulated	accumulate	VERB
issue-651	27	25	by	by	ADP
issue-651	27	26	people	people	NOUN
issue-651	27	27	exceeds	exceed	VERB
issue-651	27	28	the	the	DET
issue-651	27	29	cost	cost	NOUN
issue-651	27	30	of	of	ADP
issue-651	27	31	physical	physical	ADJ
issue-651	27	32	capital	capital	NOUN
issue-651	27	33	.	.	PUNCT
issue-651	28	1	considering	consider	VERB
issue-651	28	2	this	this	PRON
issue-651	28	3	,	,	PUNCT
issue-651	28	4	the	the	DET
issue-651	28	5	issue	issue	NOUN
issue-651	28	6	of	of	ADP
issue-651	28	7	rational	rational	ADJ
issue-651	28	8	management	management	NOUN
issue-651	28	9	of	of	ADP
issue-651	28	10	human	human	ADJ
issue-651	28	11	capital	capital	NOUN
issue-651	28	12	must	must	AUX
issue-651	28	13	become	become	VERB
issue-651	28	14	the	the	DET
issue-651	28	15	centre	centre	NOUN
issue-651	28	16	,	,	PUNCT
issue-651	28	17	around	around	ADP
issue-651	28	18	which	which	PRON
issue-651	28	19	new	new	ADJ
issue-651	28	20	paradigms	paradigm	NOUN
issue-651	28	21	of	of	ADP
issue-651	28	22	state	state	NOUN
issue-651	28	23	and	and	CCONJ
issue-651	28	24	corporate	corporate	ADJ
issue-651	28	25	governance	governance	NOUN
issue-651	28	26	will	will	AUX
issue-651	28	27	be	be	AUX
issue-651	28	28	formed	form	VERB
issue-651	28	29	.	.	PUNCT
issue-651	29	1	j.	j.	PROPN
issue-651	29	2	fitz	fitz	PROPN
issue-651	29	3	-	-	PUNCT
issue-651	29	4	enz	enz	PROPN
issue-651	29	5	noted	note	VERB
issue-651	29	6	:	:	PUNCT
issue-651	29	7	“	"	PUNCT
issue-651	29	8	when	when	SCONJ
issue-651	29	9	we	we	PRON
issue-651	29	10	talk	talk	VERB
issue-651	29	11	to	to	ADP
issue-651	29	12	managers	manager	NOUN
issue-651	29	13	about	about	ADP
issue-651	29	14	the	the	DET
issue-651	29	15	most	most	ADV
issue-651	29	16	important	important	ADJ
issue-651	29	17	resources	resource	NOUN
issue-651	29	18	,	,	PUNCT
issue-651	29	19	they	they	PRON
issue-651	29	20	occasionally	occasionally	ADV
issue-651	29	21	point	point	VERB
issue-651	29	22	to	to	PART
issue-651	29	23	balance	balance	NOUN
issue-651	29	24	assets	asset	NOUN
issue-651	29	25	.	.	PUNCT
issue-651	30	1	at	at	ADP
issue-651	30	2	the	the	DET
issue-651	30	3	same	same	ADJ
issue-651	30	4	time	time	NOUN
issue-651	30	5	,	,	PUNCT
issue-651	30	6	they	they	PRON
issue-651	30	7	mention	mention	VERB
issue-651	30	8	people	people	NOUN
issue-651	30	9	,	,	PUNCT
issue-651	30	10	technologies	technology	NOUN
issue-651	30	11	and	and	CCONJ
issue-651	30	12	information	information	NOUN
issue-651	30	13	they	they	PRON
issue-651	30	14	produce	produce	VERB
issue-651	30	15	,	,	PUNCT
issue-651	30	16	corporate	corporate	ADJ
issue-651	30	17	culture	culture	NOUN
issue-651	30	18	,	,	PUNCT
issue-651	30	19	brand	brand	NOUN
issue-651	30	20	popularity	popularity	NOUN
issue-651	30	21	,	,	PUNCT
issue-651	30	22	management	management	NOUN
issue-651	30	23	ability	ability	NOUN
issue-651	30	24	–	–	PUNCT
issue-651	30	25	all	all	DET
issue-651	30	26	intangible	intangible	ADJ
issue-651	30	27	,	,	PUNCT
issue-651	30	28	unrecorded	unrecorded	ADJ
issue-651	30	29	assets	asset	NOUN
issue-651	30	30	”	"	PUNCT
issue-651	30	31	(	(	PUNCT
issue-651	30	32	fitz	fitz	PROPN
issue-651	30	33	-	-	PUNCT
issue-651	30	34	enz	enz	NOUN
issue-651	30	35	,	,	PUNCT
issue-651	30	36	2006	2006	NUM
issue-651	30	37	)	)	PUNCT
issue-651	30	38	.	.	PUNCT
issue-651	31	1	under	under	ADP
issue-651	31	2	the	the	DET
issue-651	31	3	present	present	ADJ
issue-651	31	4	circumstances	circumstance	NOUN
issue-651	31	5	,	,	PUNCT
issue-651	31	6	not	not	PART
issue-651	31	7	physical	physical	ADJ
issue-651	31	8	capital	capital	NOUN
issue-651	31	9	plays	play	VERB
issue-651	31	10	an	an	DET
issue-651	31	11	increasingly	increasingly	ADV
issue-651	31	12	important	important	ADJ
issue-651	31	13	role	role	NOUN
issue-651	31	14	,	,	PUNCT
issue-651	31	15	as	as	SCONJ
issue-651	31	16	was	be	AUX
issue-651	31	17	typical	typical	ADJ
issue-651	31	18	for	for	ADP
issue-651	31	19	the	the	DET
issue-651	31	20	industrial	industrial	ADJ
issue-651	31	21	age	age	NOUN
issue-651	31	22	,	,	PUNCT
issue-651	31	23	but	but	CCONJ
issue-651	31	24	the	the	DET
issue-651	31	25	human	human	ADJ
issue-651	31	26	capital	capital	NOUN
issue-651	31	27	assets	asset	NOUN
issue-651	31	28	,	,	PUNCT
issue-651	31	29	the	the	DET
issue-651	31	30	bearers	bearer	NOUN
issue-651	31	31	of	of	ADP
issue-651	31	32	which	which	PRON
issue-651	31	33	are	be	AUX
issue-651	31	34	the	the	DET
issue-651	31	35	population	population	NOUN
issue-651	31	36	.	.	PUNCT
issue-651	32	1	that	that	PRON
issue-651	32	2	is	be	AUX
issue-651	32	3	,	,	PUNCT
issue-651	32	4	in	in	ADP
issue-651	32	5	the	the	DET
issue-651	32	6	knowledgedriven	knowledgedriven	PROPN
issue-651	32	7	economy	economy	NOUN
issue-651	32	8	the	the	DET
issue-651	32	9	role	role	NOUN
issue-651	32	10	of	of	ADP
issue-651	32	11	mental	mental	ADJ
issue-651	32	12	labour	labour	NOUN
issue-651	32	13	is	be	AUX
issue-651	32	14	increased	increase	VERB
issue-651	32	15	and	and	CCONJ
issue-651	32	16	the	the	DET
issue-651	32	17	importance	importance	NOUN
issue-651	32	18	of	of	ADP
issue-651	32	19	the	the	DET
issue-651	32	20	physically	physically	ADV
issue-651	32	21	demanding	demanding	ADJ
issue-651	32	22	job	job	NOUN
issue-651	32	23	is	be	AUX
issue-651	32	24	reduced	reduce	VERB
issue-651	32	25	,	,	PUNCT
issue-651	32	26	there	there	PRON
issue-651	32	27	is	be	VERB
issue-651	32	28	a	a	DET
issue-651	32	29	rethinking	rethinking	NOUN
issue-651	32	30	of	of	ADP
issue-651	32	31	the	the	DET
issue-651	32	32	role	role	NOUN
issue-651	32	33	of	of	ADP
issue-651	32	34	human	human	ADJ
issue-651	32	35	beings	being	NOUN
issue-651	32	36	from	from	ADP
issue-651	32	37	contemplative	contemplative	ADJ
issue-651	32	38	to	to	ADP
issue-651	32	39	the	the	DET
issue-651	32	40	effective	effective	ADJ
issue-651	32	41	factor	factor	NOUN
issue-651	32	42	of	of	ADP
issue-651	32	43	production	production	NOUN
issue-651	32	44	,	,	PUNCT
issue-651	32	45	without	without	ADP
issue-651	32	46	which	which	PRON
issue-651	32	47	any	any	DET
issue-651	32	48	prospects	prospect	NOUN
issue-651	32	49	of	of	ADP
issue-651	32	50	economic	economic	ADJ
issue-651	32	51	development	development	NOUN
issue-651	32	52	are	be	AUX
issue-651	32	53	reduced	reduce	VERB
issue-651	32	54	to	to	ADP
issue-651	32	55	nothing	nothing	PRON
issue-651	32	56	.	.	PUNCT
issue-651	33	1	as	as	ADP
issue-651	33	2	a	a	DET
issue-651	33	3	consequence	consequence	NOUN
issue-651	33	4	of	of	ADP
issue-651	33	5	this	this	PRON
issue-651	33	6	,	,	PUNCT
issue-651	33	7	there	there	PRON
issue-651	33	8	is	be	VERB
issue-651	33	9	a	a	DET
issue-651	33	10	displacement	displacement	NOUN
issue-651	33	11	of	of	ADP
issue-651	33	12	the	the	DET
issue-651	33	13	management	management	NOUN
issue-651	33	14	base	base	NOUN
issue-651	33	15	from	from	ADP
issue-651	33	16	tangible	tangible	ADJ
issue-651	33	17	assets	asset	NOUN
issue-651	33	18	to	to	ADP
issue-651	33	19	intangible	intangible	ADJ
issue-651	33	20	,	,	PUNCT
issue-651	33	21	which	which	PRON
issue-651	33	22	is	be	AUX
issue-651	33	23	human	human	ADJ
issue-651	33	24	capital	capital	NOUN
issue-651	33	25	.	.	PUNCT
issue-651	34	1	development	development	NOUN
issue-651	34	2	of	of	ADP
issue-651	34	3	human	human	ADJ
issue-651	34	4	capital	capital	NOUN
issue-651	34	5	theory	theory	NOUN
issue-651	34	6	,	,	PUNCT
issue-651	34	7	formation	formation	NOUN
issue-651	34	8	of	of	ADP
issue-651	34	9	methodological	methodological	ADJ
issue-651	34	10	provisions	provision	NOUN
issue-651	34	11	for	for	ADP
issue-651	34	12	its	its	PRON
issue-651	34	13	accounting	accounting	NOUN
issue-651	34	14	and	and	CCONJ
issue-651	34	15	assessment	assessment	NOUN
issue-651	34	16	became	become	VERB
issue-651	34	17	the	the	DET
issue-651	34	18	object	object	NOUN
issue-651	34	19	of	of	ADP
issue-651	34	20	scientific	scientific	ADJ
issue-651	34	21	research	research	NOUN
issue-651	34	22	of	of	ADP
issue-651	34	23	many	many	ADJ
issue-651	34	24	scientists	scientist	NOUN
issue-651	34	25	,	,	PUNCT
issue-651	34	26	in	in	ADP
issue-651	34	27	particular	particular	ADJ
issue-651	34	28	:	:	PUNCT
issue-651	34	29	t.	t.	PROPN
issue-651	34	30	arkan	arkan	PROPN
issue-651	34	31	(	(	PUNCT
issue-651	34	32	2016	2016	NUM
issue-651	34	33	)	)	PUNCT
issue-651	34	34	,	,	PUNCT
issue-651	34	35	j.	j.	PROPN
issue-651	34	36	barburski	barburski	PROPN
issue-651	34	37	(	(	PUNCT
issue-651	34	38	2012	2012	NUM
issue-651	34	39	)	)	PUNCT
issue-651	34	40	,	,	PUNCT
issue-651	34	41	g.	g.	PROPN
issue-651	34	42	s.	s.	PROPN
issue-651	34	43	becker	becker	PROPN
issue-651	34	44	(	(	PUNCT
issue-651	34	45	1993	1993	NUM
issue-651	34	46	)	)	PUNCT
issue-651	34	47	,	,	PUNCT
issue-651	34	48	f.	f.	PROPN
issue-651	34	49	butynets	butynets	PROPN
issue-651	34	50	(	(	PUNCT
issue-651	34	51	2010	2010	NUM
issue-651	34	52	)	)	PUNCT
issue-651	34	53	,	,	PUNCT
issue-651	34	54	t.	t.	NOUN
issue-651	34	55	davydiuk	davydiuk	NOUN
issue-651	34	56	(	(	PUNCT
issue-651	34	57	2011	2011	NUM
issue-651	34	58	)	)	PUNCT
issue-651	34	59	,	,	PUNCT
issue-651	34	60	o.	o.	PROPN
issue-651	34	61	denysiuk	denysiuk	PROPN
issue-651	34	62	(	(	PUNCT
issue-651	34	63	2016	2016	NUM
issue-651	34	64	)	)	PUNCT
issue-651	34	65	,	,	PUNCT
issue-651	34	66	m.	m.	NOUN
issue-651	34	67	dobiia	dobiia	PROPN
issue-651	34	68	(	(	PUNCT
issue-651	34	69	2010	2010	NUM
issue-651	34	70	;	;	PUNCT
issue-651	34	71	2012	2012	NUM
issue-651	34	72	)	)	PUNCT
issue-651	34	73	,	,	PUNCT
issue-651	34	74	n.	n.	PROPN
issue-651	34	75	gudzenko	gudzenko	PROPN
issue-651	34	76	(	(	PUNCT
issue-651	34	77	2017	2017	NUM
issue-651	34	78	)	)	PUNCT
issue-651	34	79	,	,	PUNCT
issue-651	34	80	l.	l.	PROPN
issue-651	34	81	fernstrom	fernstrom	ADP
issue-651	34	82	(	(	PUNCT
issue-651	34	83	2010	2010	NUM
issue-651	34	84	)	)	PUNCT
issue-651	34	85	,	,	PUNCT
issue-651	34	86	e.	e.	PROPN
issue-651	34	87	flamholtz	flamholtz	PROPN
issue-651	34	88	(	(	PUNCT
issue-651	34	89	1982	1982	NUM
issue-651	34	90	)	)	PUNCT
issue-651	34	91	,	,	PUNCT
issue-651	34	92	v.	v.	ADP
issue-651	34	93	kalpana	kalpana	PROPN
issue-651	34	94	(	(	PUNCT
issue-651	34	95	2016	2016	NUM
issue-651	34	96	)	)	PUNCT
issue-651	34	97	,	,	PUNCT
issue-651	34	98	m.	m.	NOUN
issue-651	34	99	nastenko	nastenko	PROPN
issue-651	34	100	(	(	PUNCT
issue-651	34	101	2017	2017	NUM
issue-651	34	102	)	)	PUNCT
issue-651	34	103	,	,	PUNCT
issue-651	34	104	j.	j.	PROPN
issue-651	34	105	roos	roos	PROPN
issue-651	34	106	(	(	PUNCT
issue-651	34	107	2010	2010	NUM
issue-651	34	108	)	)	PUNCT
issue-651	34	109	,	,	PUNCT
issue-651	34	110	s.	s.	PROPN
issue-651	34	111	pike	pike	PROPN
issue-651	34	112	(	(	PUNCT
issue-651	34	113	2010	2010	NUM
issue-651	34	114	)	)	PUNCT
issue-651	34	115	,	,	PUNCT
issue-651	34	116	v.	v.	ADP
issue-651	34	117	pokynchereda	pokynchereda	X
issue-651	34	118	(	(	PUNCT
issue-651	34	119	2016	2016	NUM
issue-651	34	120	;	;	PUNCT
issue-651	34	121	2017	2017	NUM
issue-651	34	122	)	)	PUNCT
issue-651	34	123	,	,	PUNCT
issue-651	34	124	n.	n.	NOUN
issue-651	34	125	pravdiuk	pravdiuk	NOUN
issue-651	34	126	(	(	PUNCT
issue-651	34	127	2016	2016	NUM
issue-651	34	128	)	)	PUNCT
issue-651	34	129	,	,	PUNCT
issue-651	34	130	o.	o.	PROPN
issue-651	34	131	sahnenko	sahnenko	PROPN
issue-651	34	132	(	(	PUNCT
issue-651	34	133	2017	2017	NUM
issue-651	34	134	)	)	PUNCT
issue-651	34	135	et	et	PROPN
issue-651	34	136	al	al	PROPN
issue-651	34	137	.	.	PUNCT
issue-651	35	1	the	the	DET
issue-651	35	2	scientific	scientific	ADJ
issue-651	35	3	work	work	NOUN
issue-651	35	4	of	of	ADP
issue-651	35	5	the	the	DET
issue-651	35	6	authors	author	NOUN
issue-651	35	7	is	be	AUX
issue-651	35	8	to	to	PART
issue-651	35	9	develop	develop	VERB
issue-651	35	10	the	the	DET
issue-651	35	11	concept	concept	NOUN
issue-651	35	12	of	of	ADP
issue-651	35	13	human	human	ADJ
issue-651	35	14	capital	capital	NOUN
issue-651	35	15	,	,	PUNCT
issue-651	35	16	as	as	ADV
issue-651	35	17	well	well	ADV
issue-651	35	18	as	as	ADP
issue-651	35	19	to	to	PART
issue-651	35	20	develop	develop	VERB
issue-651	35	21	theoretical	theoretical	ADJ
issue-651	35	22	and	and	CCONJ
issue-651	35	23	methodological	methodological	ADJ
issue-651	35	24	principles	principle	NOUN
issue-651	35	25	of	of	ADP
issue-651	35	26	reflection	reflection	NOUN
issue-651	35	27	of	of	ADP
issue-651	35	28	human	human	ADJ
issue-651	35	29	capital	capital	NOUN
issue-651	35	30	in	in	ADP
issue-651	35	31	the	the	DET
issue-651	35	32	accounting	accounting	NOUN
issue-651	35	33	and	and	CCONJ
issue-651	35	34	reporting	reporting	NOUN
issue-651	35	35	of	of	ADP
issue-651	35	36	the	the	DET
issue-651	35	37	company	company	NOUN
issue-651	35	38	.	.	PUNCT
issue-651	36	1	however	however	ADV
issue-651	36	2	,	,	PUNCT
issue-651	36	3	giving	give	VERB
issue-651	36	4	credit	credit	NOUN
issue-651	36	5	to	to	ADP
issue-651	36	6	the	the	DET
issue-651	36	7	scientific	scientific	ADJ
issue-651	36	8	achievements	achievement	NOUN
issue-651	36	9	of	of	ADP
issue-651	36	10	their	their	PRON
issue-651	36	11	predecessors	predecessor	NOUN
issue-651	36	12	,	,	PUNCT
issue-651	36	13	it	it	PRON
issue-651	36	14	should	should	AUX
issue-651	36	15	be	be	AUX
issue-651	36	16	noted	note	VERB
issue-651	36	17	that	that	SCONJ
issue-651	36	18	certain	certain	ADJ
issue-651	36	19	aspects	aspect	NOUN
issue-651	36	20	related	relate	VERB
issue-651	36	21	to	to	ADP
issue-651	36	22	the	the	DET
issue-651	36	23	formation	formation	NOUN
issue-651	36	24	of	of	ADP
issue-651	36	25	methodological	methodological	ADJ
issue-651	36	26	approaches	approach	NOUN
issue-651	36	27	to	to	ADP
issue-651	36	28	the	the	DET
issue-651	36	29	valuation	valuation	NOUN
issue-651	36	30	base	base	NOUN
issue-651	36	31	of	of	ADP
issue-651	36	32	human	human	ADJ
issue-651	36	33	capital	capital	NOUN
issue-651	36	34	,	,	PUNCT
issue-651	36	35	taking	take	VERB
issue-651	36	36	into	into	ADP
issue-651	36	37	account	account	NOUN
issue-651	36	38	the	the	DET
issue-651	36	39	current	current	ADJ
issue-651	36	40	trends	trend	NOUN
issue-651	36	41	of	of	ADP
issue-651	36	42	economic	economic	ADJ
issue-651	36	43	development	development	NOUN
issue-651	36	44	,	,	PUNCT
issue-651	36	45	need	need	VERB
issue-651	36	46	to	to	PART
issue-651	36	47	be	be	AUX
issue-651	36	48	systemized	systemize	VERB
issue-651	36	49	and	and	CCONJ
issue-651	36	50	improved	improve	VERB
issue-651	36	51	.	.	PUNCT
issue-651	37	1	works	work	VERB
issue-651	37	2	by	by	ADP
issue-651	37	3	scientists	scientist	NOUN
issue-651	37	4	on	on	ADP
issue-651	37	5	economic	economic	ADJ
issue-651	37	6	theory	theory	NOUN
issue-651	37	7	,	,	PUNCT
issue-651	37	8	labour	labour	ADJ
issue-651	37	9	economics	economic	NOUN
issue-651	37	10	and	and	CCONJ
issue-651	37	11	accounting	accounting	NOUN
issue-651	37	12	,	,	PUNCT
issue-651	37	13	personal	personal	ADJ
issue-651	37	14	calculations	calculation	NOUN
issue-651	37	15	and	and	CCONJ
issue-651	37	16	observations	observation	NOUN
issue-651	37	17	served	serve	VERB
issue-651	37	18	as	as	ADP
issue-651	37	19	an	an	DET
issue-651	37	20	information	information	NOUN
issue-651	37	21	base	base	NOUN
issue-651	37	22	of	of	ADP
issue-651	37	23	the	the	DET
issue-651	37	24	study	study	NOUN
issue-651	37	25	.	.	PUNCT
issue-651	38	1	in	in	ADP
issue-651	38	2	the	the	DET
issue-651	38	3	process	process	NOUN
issue-651	38	4	of	of	ADP
issue-651	38	5	research	research	NOUN
issue-651	38	6	,	,	PUNCT
issue-651	38	7	we	we	PRON
issue-651	38	8	have	have	AUX
issue-651	38	9	used	use	VERB
issue-651	38	10	a	a	DET
issue-651	38	11	set	set	NOUN
issue-651	38	12	of	of	ADP
issue-651	38	13	general	general	ADJ
issue-651	38	14	scientific	scientific	ADJ
issue-651	38	15	and	and	CCONJ
issue-651	38	16	special	special	ADJ
issue-651	38	17	methods	method	NOUN
issue-651	38	18	of	of	ADP
issue-651	38	19	cognition	cognition	NOUN
issue-651	38	20	.	.	PUNCT
issue-651	39	1	studying	study	VERB
issue-651	39	2	methodological	methodological	ADJ
issue-651	39	3	approaches	approach	NOUN
issue-651	39	4	to	to	ADP
issue-651	39	5	the	the	DET
issue-651	39	6	assessment	assessment	NOUN
issue-651	39	7	of	of	ADP
issue-651	39	8	human	human	ADJ
issue-651	39	9	capital	capital	NOUN
issue-651	39	10	,	,	PUNCT
issue-651	39	11	the	the	DET
issue-651	39	12	methods	method	NOUN
issue-651	39	13	of	of	ADP
issue-651	39	14	theoretical	theoretical	ADJ
issue-651	39	15	generalization	generalization	NOUN
issue-651	39	16	,	,	PUNCT
issue-651	39	17	grouping	grouping	NOUN
issue-651	39	18	,	,	PUNCT
issue-651	39	19	comparison	comparison	NOUN
issue-651	39	20	,	,	PUNCT
issue-651	39	21	analysis	analysis	NOUN
issue-651	39	22	,	,	PUNCT
issue-651	39	23	and	and	CCONJ
issue-651	39	24	synthesis	synthesis	NOUN
issue-651	39	25	have	have	AUX
issue-651	39	26	been	be	AUX
issue-651	39	27	used	use	VERB
issue-651	39	28	.	.	PUNCT
issue-651	40	1	the	the	DET
issue-651	40	2	purpose	purpose	NOUN
issue-651	40	3	of	of	ADP
issue-651	40	4	the	the	DET
issue-651	40	5	study	study	NOUN
issue-651	40	6	is	be	AUX
issue-651	40	7	to	to	PART
issue-651	40	8	substantiate	substantiate	VERB
issue-651	40	9	the	the	DET
issue-651	40	10	theoretical	theoretical	ADJ
issue-651	40	11	provisions	provision	NOUN
issue-651	40	12	and	and	CCONJ
issue-651	40	13	development	development	NOUN
issue-651	40	14	of	of	ADP
issue-651	40	15	practical	practical	ADJ
issue-651	40	16	recommendations	recommendation	NOUN
issue-651	40	17	aimed	aim	VERB
issue-651	40	18	at	at	ADP
issue-651	40	19	improving	improve	VERB
issue-651	40	20	organizational	organizational	ADJ
issue-651	40	21	and	and	CCONJ
issue-651	40	22	methodological	methodological	ADJ
issue-651	40	23	provisions	provision	NOUN
issue-651	40	24	of	of	ADP
issue-651	40	25	human	human	ADJ
issue-651	40	26	capital	capital	NOUN
issue-651	40	27	assessment	assessment	NOUN
issue-651	40	28	under	under	ADP
issue-651	40	29	the	the	DET
issue-651	40	30	conditions	condition	NOUN
issue-651	40	31	of	of	ADP
issue-651	40	32	operation	operation	NOUN
issue-651	40	33	and	and	CCONJ
issue-651	40	34	development	development	NOUN
issue-651	40	35	of	of	ADP
issue-651	40	36	the	the	DET
issue-651	40	37	post	post	ADJ
issue-651	40	38	-	-	ADJ
issue-651	40	39	industrial	industrial	ADJ
issue-651	40	40	economy	economy	NOUN
issue-651	40	41	.	.	PUNCT
issue-651	41	1	2	2	X
issue-651	41	2	.	.	X
issue-651	41	3	theoretical	theoretical	ADJ
issue-651	41	4	foundations	foundation	NOUN
issue-651	41	5	of	of	ADP
issue-651	41	6	human	human	ADJ
issue-651	41	7	capital	capital	NOUN
issue-651	41	8	assessment	assessment	NOUN
issue-651	41	9	under	under	ADP
issue-651	41	10	modern	modern	ADJ
issue-651	41	11	conditions	condition	NOUN
issue-651	41	12	,	,	PUNCT
issue-651	41	13	company	company	NOUN
issue-651	41	14	management	management	NOUN
issue-651	41	15	should	should	AUX
issue-651	41	16	take	take	VERB
issue-651	41	17	into	into	ADP
issue-651	41	18	account	account	NOUN
issue-651	41	19	the	the	DET
issue-651	41	20	objective	objective	ADJ
issue-651	41	21	trends	trend	NOUN
issue-651	41	22	of	of	ADP
issue-651	41	23	the	the	DET
issue-651	41	24	post	post	ADJ
issue-651	41	25	-	-	ADJ
issue-651	41	26	industrial	industrial	ADJ
issue-651	41	27	economy	economy	NOUN
issue-651	41	28	,	,	PUNCT
issue-651	41	29	consisting	consist	VERB
issue-651	41	30	in	in	ADP
issue-651	41	31	the	the	DET
issue-651	41	32	prevalence	prevalence	NOUN
issue-651	41	33	of	of	ADP
issue-651	41	34	the	the	DET
issue-651	41	35	role	role	NOUN
issue-651	41	36	of	of	ADP
issue-651	41	37	a	a	DET
issue-651	41	38	human	human	ADJ
issue-651	41	39	factor	factor	NOUN
issue-651	41	40	over	over	ADP
issue-651	41	41	other	other	ADJ
issue-651	41	42	production	production	NOUN
issue-651	41	43	factors	factor	NOUN
issue-651	41	44	.	.	PUNCT
issue-651	42	1	if	if	SCONJ
issue-651	42	2	management	management	NOUN
issue-651	42	3	ignores	ignore	VERB
issue-651	42	4	the	the	DET
issue-651	42	5	real	real	ADJ
issue-651	42	6	state	state	NOUN
issue-651	42	7	of	of	ADP
issue-651	42	8	affairs	affair	NOUN
issue-651	42	9	in	in	ADP
issue-651	42	10	the	the	DET
issue-651	42	11	economy	economy	NOUN
issue-651	42	12	,	,	PUNCT
issue-651	42	13	that	that	PRON
issue-651	42	14	leads	lead	VERB
issue-651	42	15	to	to	ADP
issue-651	42	16	destructive	destructive	ADJ
issue-651	42	17	changes	change	NOUN
issue-651	42	18	in	in	ADP
issue-651	42	19	the	the	DET
issue-651	42	20	activities	activity	NOUN
issue-651	42	21	of	of	ADP
issue-651	42	22	the	the	DET
issue-651	42	23	company	company	NOUN
issue-651	42	24	,	,	PUNCT
issue-651	42	25	which	which	PRON
issue-651	42	26	reflects	reflect	VERB
issue-651	42	27	on	on	ADP
issue-651	42	28	its	its	PRON
issue-651	42	29	profitability	profitability	NOUN
issue-651	42	30	and	and	CCONJ
issue-651	42	31	competitiveness	competitiveness	NOUN
issue-651	42	32	.	.	PUNCT
issue-651	43	1	human	human	ADJ
issue-651	43	2	capital	capital	NOUN
issue-651	43	3	is	be	AUX
issue-651	43	4	the	the	DET
issue-651	43	5	centre	centre	NOUN
issue-651	43	6	,	,	PUNCT
issue-651	43	7	around	around	ADP
issue-651	43	8	which	which	PRON
issue-651	43	9	a	a	DET
issue-651	43	10	system	system	NOUN
issue-651	43	11	of	of	ADP
issue-651	43	12	state	state	NOUN
issue-651	43	13	and	and	CCONJ
issue-651	43	14	corporate	corporate	ADJ
issue-651	43	15	governance	governance	NOUN
issue-651	43	16	must	must	AUX
issue-651	43	17	be	be	AUX
issue-651	43	18	formed	form	VERB
issue-651	43	19	.	.	PUNCT
issue-651	44	1	in	in	ADP
issue-651	44	2	this	this	DET
issue-651	44	3	case	case	NOUN
issue-651	44	4	,	,	PUNCT
issue-651	44	5	the	the	DET
issue-651	44	6	necessary	necessary	ADJ
issue-651	44	7	condition	condition	NOUN
issue-651	44	8	for	for	ADP
issue-651	44	9	the	the	DET
issue-651	44	10	establishment	establishment	NOUN
issue-651	44	11	of	of	ADP
issue-651	44	12	effective	effective	ADJ
issue-651	44	13	management	management	NOUN
issue-651	44	14	of	of	ADP
issue-651	44	15	human	human	ADJ
issue-651	44	16	capital	capital	NOUN
issue-651	44	17	is	be	AUX
issue-651	44	18	the	the	DET
issue-651	44	19	creation	creation	NOUN
issue-651	44	20	of	of	ADP
issue-651	44	21	an	an	DET
issue-651	44	22	information	information	NOUN
issue-651	44	23	support	support	NOUN
issue-651	44	24	system	system	NOUN
issue-651	44	25	for	for	ADP
issue-651	44	26	decision	decision	NOUN
issue-651	44	27	-	-	PUNCT
issue-651	44	28	making	making	NOUN
issue-651	44	29	,	,	PUNCT
issue-651	44	30	the	the	DET
issue-651	44	31	main	main	ADJ
issue-651	44	32	role	role	NOUN
issue-651	44	33	in	in	ADP
issue-651	44	34	which	which	PRON
issue-651	44	35	belongs	belong	VERB
issue-651	44	36	to	to	ADP
issue-651	44	37	accounting	accounting	NOUN
issue-651	44	38	.	.	PUNCT
issue-651	45	1	when	when	SCONJ
issue-651	45	2	developing	develop	VERB
issue-651	45	3	the	the	DET
issue-651	45	4	accounting	accounting	NOUN
issue-651	45	5	concept	concept	NOUN
issue-651	45	6	of	of	ADP
issue-651	45	7	human	human	ADJ
issue-651	45	8	capital	capital	NOUN
issue-651	45	9	,	,	PUNCT
issue-651	45	10	theorists	theorist	NOUN
issue-651	45	11	attach	attach	VERB
issue-651	45	12	significance	significance	NOUN
issue-651	45	13	to	to	ADP
issue-651	45	14	the	the	DET
issue-651	45	15	assessment	assessment	NOUN
issue-651	45	16	because	because	SCONJ
issue-651	45	17	it	it	PRON
issue-651	45	18	is	be	AUX
issue-651	45	19	a	a	DET
issue-651	45	20	central	central	ADJ
issue-651	45	21	,	,	PUNCT
issue-651	45	22	fundamental	fundamental	ADJ
issue-651	45	23	element	element	NOUN
issue-651	45	24	of	of	ADP
issue-651	45	25	the	the	DET
issue-651	45	26	accounting	accounting	NOUN
issue-651	45	27	method	method	NOUN
issue-651	45	28	.	.	PUNCT
issue-651	46	1	the	the	DET
issue-651	46	2	assessment	assessment	NOUN
issue-651	46	3	,	,	PUNCT
issue-651	46	4	being	be	AUX
issue-651	46	5	an	an	DET
issue-651	46	6	integral	integral	ADJ
issue-651	46	7	part	part	NOUN
issue-651	46	8	and	and	CCONJ
issue-651	46	9	one	one	NUM
issue-651	46	10	of	of	ADP
issue-651	46	11	the	the	DET
issue-651	46	12	most	most	ADV
issue-651	46	13	important	important	ADJ
issue-651	46	14	elements	element	NOUN
issue-651	46	15	of	of	ADP
issue-651	46	16	accounting	accounting	NOUN
issue-651	46	17	,	,	PUNCT
issue-651	46	18	is	be	AUX
issue-651	46	19	,	,	PUNCT
issue-651	46	20	at	at	ADP
issue-651	46	21	the	the	DET
issue-651	46	22	same	same	ADJ
issue-651	46	23	time	time	NOUN
issue-651	46	24	,	,	PUNCT
issue-651	46	25	a	a	DET
issue-651	46	26	complex	complex	ADJ
issue-651	46	27	and	and	CCONJ
issue-651	46	28	multifaceted	multifaceted	ADJ
issue-651	46	29	problem	problem	NOUN
issue-651	46	30	that	that	PRON
issue-651	46	31	is	be	AUX
issue-651	46	32	further	far	ADV
issue-651	46	33	exacerbated	exacerbate	VERB
issue-651	46	34	when	when	SCONJ
issue-651	46	35	it	it	PRON
issue-651	46	36	comes	come	VERB
issue-651	46	37	to	to	ADP
issue-651	46	38	providing	provide	VERB
issue-651	46	39	cost	cost	NOUN
issue-651	46	40	measurement	measurement	NOUN
issue-651	46	41	for	for	ADP
issue-651	46	42	human	human	ADJ
issue-651	46	43	capital	capital	NOUN
issue-651	46	44	assets	asset	NOUN
issue-651	46	45	.	.	PUNCT
issue-651	47	1	difficulties	difficulty	NOUN
issue-651	47	2	faced	face	VERB
issue-651	47	3	by	by	ADP
issue-651	47	4	the	the	DET
issue-651	47	5	accountants	accountant	NOUN
issue-651	47	6	are	be	AUX
issue-651	47	7	related	relate	VERB
issue-651	47	8	to	to	ADP
issue-651	47	9	the	the	DET
issue-651	47	10	difference	difference	NOUN
issue-651	47	11	in	in	ADP
issue-651	47	12	the	the	DET
issue-651	47	13	assessment	assessment	NOUN
issue-651	47	14	of	of	ADP
issue-651	47	15	human	human	ADJ
issue-651	47	16	capital	capital	NOUN
issue-651	47	17	assets	asset	NOUN
issue-651	47	18	from	from	ADP
issue-651	47	19	the	the	DET
issue-651	47	20	conventional	conventional	ADJ
issue-651	47	21	method	method	NOUN
issue-651	47	22	of	of	ADP
issue-651	47	23	determining	determine	VERB
issue-651	47	24	the	the	DET
issue-651	47	25	cost	cost	NOUN
issue-651	47	26	of	of	ADP
issue-651	47	27	material	material	ADJ
issue-651	47	28	objects	object	NOUN
issue-651	47	29	.	.	PUNCT
issue-651	48	1	many	many	ADJ
issue-651	48	2	economists	economist	NOUN
issue-651	48	3	,	,	PUNCT
issue-651	48	4	considering	consider	VERB
issue-651	48	5	the	the	DET
issue-651	48	6	company	company	NOUN
issue-651	48	7	resources	resource	NOUN
issue-651	48	8	as	as	ADP
issue-651	48	9	the	the	DET
issue-651	48	10	subject	subject	NOUN
issue-651	48	11	of	of	ADP
issue-651	48	12	accounting	accounting	NOUN
issue-651	48	13	,	,	PUNCT
issue-651	48	14	note	note	VERB
issue-651	48	15	that	that	SCONJ
issue-651	48	16	the	the	DET
issue-651	48	17	company	company	NOUN
issue-651	48	18	’s	’s	PART
issue-651	48	19	greatest	great	ADJ
issue-651	48	20	wealth	wealth	NOUN
issue-651	48	21	is	be	AUX
issue-651	48	22	its	its	PRON
issue-651	48	23	personnel	personnel	NOUN
issue-651	48	24	,	,	PUNCT
issue-651	48	25	human	human	ADJ
issue-651	48	26	potential	potential	NOUN
issue-651	48	27	,	,	PUNCT
issue-651	48	28	do	do	AUX
issue-651	48	29	not	not	PART
issue-651	48	30	receive	receive	VERB
issue-651	48	31	due	due	ADJ
issue-651	48	32	evaluation	evaluation	NOUN
issue-651	48	33	in	in	ADP
issue-651	48	34	the	the	DET
issue-651	48	35	accounting	accounting	NOUN
issue-651	48	36	,	,	PUNCT
issue-651	48	37	resulting	result	VERB
issue-651	48	38	in	in	ADP
issue-651	48	39	its	its	PRON
issue-651	48	40	unfitness	unfitness	NOUN
issue-651	48	41	for	for	ADP
issue-651	48	42	economic	economic	ADJ
issue-651	48	43	work	work	NOUN
issue-651	48	44	.	.	PUNCT
issue-651	49	1	according	accord	VERB
issue-651	49	2	to	to	ADP
issue-651	49	3	the	the	DET
issue-651	49	4	survey	survey	NOUN
issue-651	49	5	conducted	conduct	VERB
issue-651	49	6	by	by	ADP
issue-651	49	7	one	one	NUM
issue-651	49	8	of	of	ADP
issue-651	49	9	the	the	DET
issue-651	49	10	international	international	ADJ
issue-651	49	11	consulting	consulting	NOUN
issue-651	49	12	firms	firm	NOUN
issue-651	49	13	,	,	PUNCT
issue-651	49	14	95	95	NUM
issue-651	49	15	%	%	NOUN
issue-651	49	16	of	of	ADP
issue-651	49	17	managers	manager	NOUN
issue-651	49	18	of	of	ADP
issue-651	49	19	american	american	ADJ
issue-651	49	20	and	and	CCONJ
issue-651	49	21	european	european	ADJ
issue-651	49	22	companies	company	NOUN
issue-651	49	23	recognize	recognize	VERB
issue-651	49	24	the	the	DET
issue-651	49	25	lack	lack	NOUN
issue-651	49	26	of	of	ADP
issue-651	49	27	reliable	reliable	ADJ
issue-651	49	28	methodology	methodology	NOUN
issue-651	49	29	to	to	PART
issue-651	49	30	assess	assess	VERB
issue-651	49	31	human	human	ADJ
issue-651	49	32	capital	capital	NOUN
issue-651	49	33	assets	asset	NOUN
issue-651	49	34	,	,	PUNCT
issue-651	49	35	baltic	baltic	ADJ
issue-651	49	36	journal	journal	NOUN
issue-651	49	37	of	of	ADP
issue-651	49	38	economic	economic	ADJ
issue-651	49	39	studies	study	NOUN
issue-651	49	40	178	178	NUM
issue-651	49	41	vol	vol	NOUN
issue-651	49	42	.	.	PUNCT
issue-651	50	1	5	5	NUM
issue-651	50	2	,	,	PUNCT
issue-651	50	3	no	no	INTJ
issue-651	50	4	.	.	NOUN
issue-651	50	5	2	2	NUM
issue-651	50	6	,	,	PUNCT
issue-651	50	7	2019	2019	NUM
issue-651	50	8	and	and	CCONJ
issue-651	50	9	a	a	DET
issue-651	50	10	third	third	NOUN
issue-651	50	11	of	of	ADP
issue-651	50	12	them	they	PRON
issue-651	50	13	,	,	PUNCT
issue-651	50	14	in	in	ADP
issue-651	50	15	general	general	ADJ
issue-651	50	16	,	,	PUNCT
issue-651	50	17	indicate	indicate	VERB
issue-651	50	18	the	the	DET
issue-651	50	19	absence	absence	NOUN
issue-651	50	20	of	of	ADP
issue-651	50	21	any	any	DET
issue-651	50	22	mechanisms	mechanism	NOUN
issue-651	50	23	for	for	ADP
issue-651	50	24	the	the	DET
issue-651	50	25	implementation	implementation	NOUN
issue-651	50	26	of	of	ADP
issue-651	50	27	this	this	DET
issue-651	50	28	task	task	NOUN
issue-651	50	29	(	(	PUNCT
issue-651	50	30	roos	roo	NOUN
issue-651	50	31	,	,	PUNCT
issue-651	50	32	pike	pike	NOUN
issue-651	50	33	,	,	PUNCT
issue-651	50	34	fernstrom	fernstrom	ADV
issue-651	50	35	,	,	PUNCT
issue-651	50	36	2010	2010	NUM
issue-651	50	37	)	)	PUNCT
issue-651	50	38	.	.	PUNCT
issue-651	51	1	despite	despite	SCONJ
issue-651	51	2	the	the	DET
issue-651	51	3	fact	fact	NOUN
issue-651	51	4	that	that	SCONJ
issue-651	51	5	a	a	DET
issue-651	51	6	number	number	NOUN
issue-651	51	7	of	of	ADP
issue-651	51	8	methods	method	NOUN
issue-651	51	9	for	for	ADP
issue-651	51	10	assessing	assess	VERB
issue-651	51	11	human	human	ADJ
issue-651	51	12	capital	capital	NOUN
issue-651	51	13	assets	asset	NOUN
issue-651	51	14	have	have	AUX
issue-651	51	15	been	be	AUX
issue-651	51	16	developed	develop	VERB
issue-651	51	17	in	in	ADP
issue-651	51	18	economic	economic	ADJ
issue-651	51	19	science	science	NOUN
issue-651	51	20	,	,	PUNCT
issue-651	51	21	at	at	ADP
issue-651	51	22	present	present	ADJ
issue-651	51	23	time	time	NOUN
issue-651	51	24	,	,	PUNCT
issue-651	51	25	there	there	PRON
issue-651	51	26	is	be	VERB
issue-651	51	27	no	no	DET
issue-651	51	28	comprehensive	comprehensive	ADJ
issue-651	51	29	holistic	holistic	ADJ
issue-651	51	30	approach	approach	NOUN
issue-651	51	31	that	that	PRON
issue-651	51	32	would	would	AUX
issue-651	51	33	ensure	ensure	VERB
issue-651	51	34	the	the	DET
issue-651	51	35	accuracy	accuracy	NOUN
issue-651	51	36	of	of	ADP
issue-651	51	37	evaluation	evaluation	NOUN
issue-651	51	38	procedures	procedure	NOUN
issue-651	51	39	performed	perform	VERB
issue-651	51	40	,	,	PUNCT
issue-651	51	41	the	the	DET
issue-651	51	42	ability	ability	NOUN
issue-651	51	43	to	to	PART
issue-651	51	44	record	record	VERB
issue-651	51	45	them	they	PRON
issue-651	51	46	,	,	PUNCT
issue-651	51	47	and	and	CCONJ
issue-651	51	48	was	be	AUX
issue-651	51	49	implemented	implement	VERB
issue-651	51	50	in	in	ADP
issue-651	51	51	accounting	accounting	NOUN
issue-651	51	52	standards	standard	NOUN
issue-651	51	53	.	.	PUNCT
issue-651	52	1	at	at	ADP
issue-651	52	2	the	the	DET
issue-651	52	3	same	same	ADJ
issue-651	52	4	time	time	NOUN
issue-651	52	5	,	,	PUNCT
issue-651	52	6	representing	represent	VERB
issue-651	52	7	the	the	DET
issue-651	52	8	human	human	ADJ
issue-651	52	9	capital	capital	NOUN
issue-651	52	10	of	of	ADP
issue-651	52	11	the	the	DET
issue-651	52	12	company	company	NOUN
issue-651	52	13	in	in	ADP
issue-651	52	14	value	value	NOUN
issue-651	52	15	terms	term	NOUN
issue-651	52	16	will	will	AUX
issue-651	52	17	enable	enable	VERB
issue-651	52	18	the	the	DET
issue-651	52	19	formation	formation	NOUN
issue-651	52	20	of	of	ADP
issue-651	52	21	information	information	NOUN
issue-651	52	22	that	that	PRON
issue-651	52	23	will	will	AUX
issue-651	52	24	serve	serve	VERB
issue-651	52	25	as	as	ADP
issue-651	52	26	the	the	DET
issue-651	52	27	basis	basis	NOUN
issue-651	52	28	for	for	ADP
issue-651	52	29	assessing	assess	VERB
issue-651	52	30	the	the	DET
issue-651	52	31	human	human	ADJ
issue-651	52	32	potential	potential	NOUN
issue-651	52	33	of	of	ADP
issue-651	52	34	the	the	DET
issue-651	52	35	company	company	NOUN
issue-651	52	36	and	and	CCONJ
issue-651	52	37	will	will	AUX
issue-651	52	38	promote	promote	VERB
issue-651	52	39	its	its	PRON
issue-651	52	40	effective	effective	ADJ
issue-651	52	41	management	management	NOUN
issue-651	52	42	.	.	PUNCT
issue-651	53	1	“	"	PUNCT
issue-651	53	2	if	if	SCONJ
issue-651	53	3	you	you	PRON
issue-651	53	4	can	can	AUX
issue-651	53	5	not	not	PART
issue-651	53	6	measure	measure	VERB
issue-651	53	7	anything	anything	PRON
issue-651	53	8	,	,	PUNCT
issue-651	53	9	it	it	PRON
issue-651	53	10	means	mean	VERB
issue-651	53	11	you	you	PRON
issue-651	53	12	can	can	AUX
issue-651	53	13	not	not	PART
issue-651	53	14	manage	manage	VERB
issue-651	53	15	it	it	PRON
issue-651	53	16	”	"	PUNCT
issue-651	53	17	,	,	PUNCT
issue-651	53	18	–	–	PUNCT
issue-651	53	19	scientists	scientist	NOUN
issue-651	53	20	note	note	VERB
issue-651	53	21	(	(	PUNCT
issue-651	53	22	journal	journal	NOUN
issue-651	53	23	human	human	ADJ
issue-651	53	24	resources	resource	NOUN
issue-651	53	25	,	,	PUNCT
issue-651	53	26	2008	2008	NUM
issue-651	53	27	)	)	PUNCT
issue-651	53	28	.	.	PUNCT
issue-651	54	1	the	the	DET
issue-651	54	2	problem	problem	NOUN
issue-651	54	3	of	of	ADP
issue-651	54	4	providing	provide	VERB
issue-651	54	5	cost	cost	NOUN
issue-651	54	6	measurement	measurement	NOUN
issue-651	54	7	to	to	ADP
issue-651	54	8	employees	employee	NOUN
issue-651	54	9	is	be	AUX
issue-651	54	10	not	not	PART
issue-651	54	11	entirely	entirely	ADV
issue-651	54	12	new	new	ADJ
issue-651	54	13	.	.	PUNCT
issue-651	55	1	in	in	ADP
issue-651	55	2	the	the	DET
issue-651	55	3	xvii	xvii	PROPN
issue-651	55	4	-	-	PUNCT
issue-651	55	5	xix	xix	PROPN
issue-651	55	6	centuries	century	NOUN
issue-651	55	7	,	,	PUNCT
issue-651	55	8	the	the	DET
issue-651	55	9	issues	issue	NOUN
issue-651	55	10	studied	study	VERB
issue-651	55	11	were	be	AUX
issue-651	55	12	in	in	ADP
issue-651	55	13	the	the	DET
issue-651	55	14	centre	centre	NOUN
issue-651	55	15	of	of	ADP
issue-651	55	16	scientific	scientific	ADJ
issue-651	55	17	interests	interest	NOUN
issue-651	55	18	of	of	ADP
issue-651	55	19	the	the	DET
issue-651	55	20	classics	classic	NOUN
issue-651	55	21	of	of	ADP
issue-651	55	22	political	political	ADJ
issue-651	55	23	economy	economy	NOUN
issue-651	55	24	.	.	PUNCT
issue-651	56	1	v.	v.	ADP
issue-651	56	2	petty	petty	NOUN
issue-651	56	3	,	,	PUNCT
issue-651	56	4	the	the	DET
issue-651	56	5	founder	founder	NOUN
issue-651	56	6	of	of	ADP
issue-651	56	7	the	the	DET
issue-651	56	8	labour	labour	PROPN
issue-651	56	9	theory	theory	NOUN
issue-651	56	10	of	of	ADP
issue-651	56	11	value	value	NOUN
issue-651	56	12	,	,	PUNCT
issue-651	56	13	first	first	ADV
issue-651	56	14	tried	try	VERB
issue-651	56	15	to	to	PART
issue-651	56	16	give	give	VERB
issue-651	56	17	a	a	DET
issue-651	56	18	monetary	monetary	ADJ
issue-651	56	19	valuation	valuation	NOUN
issue-651	56	20	to	to	ADP
issue-651	56	21	a	a	DET
issue-651	56	22	person	person	NOUN
issue-651	56	23	,	,	PUNCT
issue-651	56	24	noting	note	VERB
issue-651	56	25	that	that	SCONJ
issue-651	56	26	“	"	PUNCT
issue-651	56	27	the	the	DET
issue-651	56	28	value	value	NOUN
issue-651	56	29	of	of	ADP
issue-651	56	30	some	some	DET
issue-651	56	31	human	human	ADJ
issue-651	56	32	individuals	individual	NOUN
issue-651	56	33	is	be	AUX
issue-651	56	34	equal	equal	ADJ
issue-651	56	35	to	to	ADP
issue-651	56	36	eight	eight	NUM
issue-651	56	37	-	-	PUNCT
issue-651	56	38	year	year	NOUN
issue-651	56	39	income	income	NOUN
issue-651	56	40	brought	bring	VERB
issue-651	56	41	by	by	ADP
issue-651	56	42	them	they	PRON
issue-651	56	43	”	"	PUNCT
issue-651	56	44	(	(	PUNCT
issue-651	56	45	petti	petti	NOUN
issue-651	56	46	,	,	PUNCT
issue-651	56	47	1940	1940	NUM
issue-651	56	48	)	)	PUNCT
issue-651	56	49	.	.	PUNCT
issue-651	57	1	at	at	ADP
issue-651	57	2	the	the	DET
issue-651	57	3	same	same	ADJ
issue-651	57	4	time	time	NOUN
issue-651	57	5	,	,	PUNCT
issue-651	57	6	different	different	ADJ
issue-651	57	7	subjects	subject	NOUN
issue-651	57	8	,	,	PUNCT
issue-651	57	9	according	accord	VERB
issue-651	57	10	to	to	ADP
issue-651	57	11	the	the	DET
issue-651	57	12	researcher	researcher	NOUN
issue-651	57	13	,	,	PUNCT
issue-651	57	14	had	have	VERB
issue-651	57	15	not	not	PART
issue-651	57	16	the	the	DET
issue-651	57	17	same	same	ADJ
issue-651	57	18	value	value	NOUN
issue-651	57	19	.	.	PUNCT
issue-651	58	1	for	for	ADP
issue-651	58	2	example	example	NOUN
issue-651	58	3	,	,	PUNCT
issue-651	58	4	an	an	DET
issue-651	58	5	adult	adult	NOUN
issue-651	58	6	was	be	AUX
issue-651	58	7	evaluated	evaluate	VERB
issue-651	58	8	by	by	ADP
issue-651	58	9	the	the	DET
issue-651	58	10	scientist	scientist	NOUN
issue-651	58	11	twice	twice	ADV
issue-651	58	12	expensive	expensive	ADJ
issue-651	58	13	than	than	ADP
issue-651	58	14	a	a	DET
issue-651	58	15	child	child	NOUN
issue-651	58	16	,	,	PUNCT
issue-651	58	17	and	and	CCONJ
issue-651	58	18	the	the	DET
issue-651	58	19	cost	cost	NOUN
issue-651	58	20	of	of	ADP
issue-651	58	21	a	a	DET
issue-651	58	22	sailor	sailor	NOUN
issue-651	58	23	was	be	AUX
issue-651	58	24	three	three	NUM
issue-651	58	25	times	time	NOUN
issue-651	58	26	higher	high	ADJ
issue-651	58	27	than	than	ADP
issue-651	58	28	the	the	DET
issue-651	58	29	“	"	PUNCT
issue-651	58	30	price	price	NOUN
issue-651	58	31	”	"	PUNCT
issue-651	58	32	of	of	ADP
issue-651	58	33	a	a	DET
issue-651	58	34	peasant	peasant	NOUN
issue-651	58	35	.	.	PUNCT
issue-651	59	1	the	the	DET
issue-651	59	2	value	value	NOUN
issue-651	59	3	of	of	ADP
issue-651	59	4	the	the	DET
issue-651	59	5	entire	entire	ADJ
issue-651	59	6	population	population	NOUN
issue-651	59	7	of	of	ADP
issue-651	59	8	that	that	DET
issue-651	59	9	time	time	NOUN
issue-651	59	10	in	in	ADP
issue-651	59	11	england	england	PROPN
issue-651	59	12	was	be	AUX
issue-651	59	13	evaluated	evaluate	VERB
issue-651	59	14	by	by	ADP
issue-651	59	15	v.	v.	X
issue-651	59	16	petty	petty	NOUN
issue-651	59	17	at	at	ADP
issue-651	59	18	about	about	ADV
issue-651	59	19	£	£	SYM
issue-651	59	20	417	417	NUM
issue-651	59	21	million	million	NUM
issue-651	59	22	,	,	PUNCT
issue-651	59	23	and	and	CCONJ
issue-651	59	24	the	the	DET
issue-651	59	25	cost	cost	NOUN
issue-651	59	26	of	of	ADP
issue-651	59	27	each	each	DET
issue-651	59	28	resident	resident	NOUN
issue-651	59	29	amounted	amount	VERB
issue-651	59	30	to	to	ADP
issue-651	59	31	an	an	DET
issue-651	59	32	average	average	NOUN
issue-651	59	33	of	of	ADP
issue-651	59	34	69	69	NUM
issue-651	59	35	monetary	monetary	ADJ
issue-651	59	36	units	unit	NOUN
issue-651	59	37	from	from	ADP
issue-651	59	38	simple	simple	ADJ
issue-651	59	39	mathematical	mathematical	ADJ
issue-651	59	40	calculations	calculation	NOUN
issue-651	59	41	of	of	ADP
issue-651	59	42	the	the	DET
issue-651	59	43	researcher	researcher	NOUN
issue-651	59	44	it	it	PRON
issue-651	59	45	follows	follow	VERB
issue-651	59	46	that	that	SCONJ
issue-651	59	47	the	the	DET
issue-651	59	48	death	death	NOUN
issue-651	59	49	of	of	ADP
issue-651	59	50	100	100	NUM
issue-651	59	51	thousand	thousand	NUM
issue-651	59	52	people	people	NOUN
issue-651	59	53	is	be	AUX
issue-651	59	54	equal	equal	ADJ
issue-651	59	55	to	to	ADP
issue-651	59	56	a	a	DET
issue-651	59	57	loss	loss	NOUN
issue-651	59	58	of	of	ADP
issue-651	59	59	almost	almost	ADV
issue-651	59	60	7	7	NUM
issue-651	59	61	million	million	NUM
issue-651	59	62	pounds	pound	NOUN
issue-651	59	63	sterling	sterling	NOUN
issue-651	59	64	for	for	ADP
issue-651	59	65	the	the	DET
issue-651	59	66	country	country	NOUN
issue-651	59	67	(	(	PUNCT
issue-651	59	68	petti	petti	NOUN
issue-651	59	69	,	,	PUNCT
issue-651	59	70	1940	1940	NUM
issue-651	59	71	)	)	PUNCT
issue-651	59	72	.	.	PUNCT
issue-651	60	1	in	in	ADP
issue-651	60	2	fact	fact	NOUN
issue-651	60	3	,	,	PUNCT
issue-651	60	4	it	it	PRON
issue-651	60	5	was	be	AUX
issue-651	60	6	the	the	DET
issue-651	60	7	first	first	ADJ
issue-651	60	8	attempt	attempt	NOUN
issue-651	60	9	in	in	ADP
issue-651	60	10	the	the	DET
issue-651	60	11	history	history	NOUN
issue-651	60	12	of	of	ADP
issue-651	60	13	economic	economic	ADJ
issue-651	60	14	thought	thought	NOUN
issue-651	60	15	to	to	PART
issue-651	60	16	assess	assess	VERB
issue-651	60	17	human	human	ADJ
issue-651	60	18	resources	resource	NOUN
issue-651	60	19	.	.	PUNCT
issue-651	61	1	a.	a.	PROPN
issue-651	61	2	smith	smith	PROPN
issue-651	61	3	,	,	PUNCT
issue-651	61	4	the	the	DET
issue-651	61	5	scotch	scotch	NOUN
issue-651	61	6	,	,	PUNCT
issue-651	61	7	another	another	DET
issue-651	61	8	representative	representative	NOUN
issue-651	61	9	of	of	ADP
issue-651	61	10	the	the	DET
issue-651	61	11	political	political	ADJ
issue-651	61	12	economy	economy	NOUN
issue-651	61	13	,	,	PUNCT
issue-651	61	14	when	when	SCONJ
issue-651	61	15	providing	provide	VERB
issue-651	61	16	a	a	DET
issue-651	61	17	monetary	monetary	ADJ
issue-651	61	18	value	value	NOUN
issue-651	61	19	to	to	ADP
issue-651	61	20	an	an	DET
issue-651	61	21	employee	employee	NOUN
issue-651	61	22	took	take	VERB
issue-651	61	23	into	into	ADP
issue-651	61	24	account	account	NOUN
issue-651	61	25	the	the	DET
issue-651	61	26	category	category	NOUN
issue-651	61	27	of	of	ADP
issue-651	61	28	wage	wage	NOUN
issue-651	61	29	,	,	PUNCT
issue-651	61	30	which	which	PRON
issue-651	61	31	not	not	PART
issue-651	61	32	only	only	ADV
issue-651	61	33	included	include	VERB
issue-651	61	34	the	the	DET
issue-651	61	35	amount	amount	NOUN
issue-651	61	36	of	of	ADP
issue-651	61	37	efforts	effort	NOUN
issue-651	61	38	made	make	VERB
issue-651	61	39	and	and	CCONJ
issue-651	61	40	time	time	NOUN
issue-651	61	41	spent	spend	VERB
issue-651	61	42	on	on	ADP
issue-651	61	43	work	work	NOUN
issue-651	61	44	performance	performance	NOUN
issue-651	61	45	but	but	CCONJ
issue-651	61	46	also	also	ADV
issue-651	61	47	provided	provide	VERB
issue-651	61	48	remuneration	remuneration	NOUN
issue-651	61	49	for	for	ADP
issue-651	61	50	the	the	DET
issue-651	61	51	efforts	effort	NOUN
issue-651	61	52	made	make	VERB
issue-651	61	53	to	to	PART
issue-651	61	54	acquire	acquire	VERB
issue-651	61	55	knowledge	knowledge	NOUN
issue-651	61	56	that	that	PRON
issue-651	61	57	enables	enable	VERB
issue-651	61	58	successful	successful	ADJ
issue-651	61	59	performance	performance	NOUN
issue-651	61	60	of	of	ADP
issue-651	61	61	production	production	NOUN
issue-651	61	62	tasks	task	NOUN
issue-651	61	63	.	.	PUNCT
issue-651	62	1	the	the	DET
issue-651	62	2	researcher	researcher	NOUN
issue-651	62	3	emphasized	emphasize	VERB
issue-651	62	4	that	that	SCONJ
issue-651	62	5	higher	high	ADJ
issue-651	62	6	wages	wage	NOUN
issue-651	62	7	should	should	AUX
issue-651	62	8	be	be	AUX
issue-651	62	9	paid	pay	VERB
issue-651	62	10	for	for	ADP
issue-651	62	11	the	the	DET
issue-651	62	12	work	work	NOUN
issue-651	62	13	of	of	ADP
issue-651	62	14	highly	highly	ADV
issue-651	62	15	skilled	skilled	ADJ
issue-651	62	16	employees	employee	NOUN
issue-651	62	17	since	since	SCONJ
issue-651	62	18	they	they	PRON
issue-651	62	19	are	be	AUX
issue-651	62	20	able	able	ADJ
issue-651	62	21	to	to	PART
issue-651	62	22	work	work	VERB
issue-651	62	23	more	more	ADV
issue-651	62	24	productively	productively	ADV
issue-651	62	25	in	in	ADP
issue-651	62	26	comparison	comparison	NOUN
issue-651	62	27	with	with	ADP
issue-651	62	28	other	other	ADJ
issue-651	62	29	employees	employee	NOUN
issue-651	62	30	.	.	PUNCT
issue-651	63	1	in	in	ADP
issue-651	63	2	the	the	DET
issue-651	63	3	middle	middle	NOUN
issue-651	63	4	of	of	ADP
issue-651	63	5	xx	xx	NUM
issue-651	63	6	century	century	NOUN
issue-651	63	7	,	,	PUNCT
issue-651	63	8	f.	f.	PROPN
issue-651	63	9	knight	knight	PROPN
issue-651	63	10	and	and	CCONJ
issue-651	63	11	i.	i.	PROPN
issue-651	63	12	fischer	fischer	PROPN
issue-651	63	13	came	come	VERB
issue-651	63	14	to	to	ADP
issue-651	63	15	the	the	DET
issue-651	63	16	conclusion	conclusion	NOUN
issue-651	63	17	that	that	SCONJ
issue-651	63	18	wages	wage	NOUN
issue-651	63	19	are	be	AUX
issue-651	63	20	a	a	DET
issue-651	63	21	percentage	percentage	NOUN
issue-651	63	22	of	of	ADP
issue-651	63	23	investments	investment	NOUN
issue-651	63	24	in	in	ADP
issue-651	63	25	specialist	specialist	NOUN
issue-651	63	26	’s	’s	PART
issue-651	63	27	training	training	NOUN
issue-651	63	28	while	while	SCONJ
issue-651	63	29	discounting	discount	VERB
issue-651	63	30	a	a	DET
issue-651	63	31	certain	certain	ADJ
issue-651	63	32	amount	amount	NOUN
issue-651	63	33	of	of	ADP
issue-651	63	34	income	income	NOUN
issue-651	63	35	received	receive	VERB
issue-651	63	36	,	,	PUNCT
issue-651	63	37	we	we	PRON
issue-651	63	38	can	can	AUX
issue-651	63	39	calculate	calculate	VERB
issue-651	63	40	the	the	DET
issue-651	63	41	cost	cost	NOUN
issue-651	63	42	of	of	ADP
issue-651	63	43	these	these	DET
issue-651	63	44	resources	resource	NOUN
issue-651	63	45	.	.	PUNCT
issue-651	64	1	in	in	ADP
issue-651	64	2	this	this	DET
issue-651	64	3	way	way	NOUN
issue-651	64	4	,	,	PUNCT
issue-651	64	5	according	accord	VERB
issue-651	64	6	to	to	ADP
issue-651	64	7	researchers	researcher	NOUN
issue-651	64	8	,	,	PUNCT
issue-651	64	9	we	we	PRON
issue-651	64	10	can	can	AUX
issue-651	64	11	calculate	calculate	VERB
issue-651	64	12	the	the	DET
issue-651	64	13	cost	cost	NOUN
issue-651	64	14	of	of	ADP
issue-651	64	15	capital	capital	NOUN
issue-651	64	16	,	,	PUNCT
issue-651	64	17	land	land	NOUN
issue-651	64	18	,	,	PUNCT
issue-651	64	19	and	and	CCONJ
issue-651	64	20	human	human	ADJ
issue-651	64	21	resources	resource	NOUN
issue-651	64	22	.	.	PUNCT
issue-651	65	1	i.	i.	PROPN
issue-651	65	2	fischer	fischer	PROPN
issue-651	65	3	believed	believe	VERB
issue-651	65	4	that	that	SCONJ
issue-651	65	5	investments	investment	NOUN
issue-651	65	6	made	make	VERB
issue-651	65	7	into	into	ADP
issue-651	65	8	equipment	equipment	NOUN
issue-651	65	9	and	and	CCONJ
issue-651	65	10	in	in	ADP
issue-651	65	11	education	education	NOUN
issue-651	65	12	have	have	VERB
issue-651	65	13	much	much	ADJ
issue-651	65	14	in	in	ADP
issue-651	65	15	common	common	ADJ
issue-651	65	16	,	,	PUNCT
issue-651	65	17	which	which	PRON
issue-651	65	18	is	be	AUX
issue-651	65	19	to	to	PART
issue-651	65	20	increase	increase	VERB
issue-651	65	21	future	future	ADJ
issue-651	65	22	cash	cash	NOUN
issue-651	65	23	flows	flow	NOUN
issue-651	65	24	.	.	PUNCT
issue-651	66	1	despite	despite	SCONJ
issue-651	66	2	the	the	DET
issue-651	66	3	fact	fact	NOUN
issue-651	66	4	that	that	SCONJ
issue-651	66	5	the	the	DET
issue-651	66	6	ancestors	ancestor	NOUN
issue-651	66	7	of	of	ADP
issue-651	66	8	classical	classical	ADJ
issue-651	66	9	economic	economic	ADJ
issue-651	66	10	theory	theory	NOUN
issue-651	66	11	did	do	AUX
issue-651	66	12	not	not	PART
issue-651	66	13	create	create	VERB
issue-651	66	14	a	a	DET
issue-651	66	15	common	common	ADJ
issue-651	66	16	concept	concept	NOUN
issue-651	66	17	for	for	ADP
issue-651	66	18	assessing	assess	VERB
issue-651	66	19	human	human	ADJ
issue-651	66	20	capital	capital	NOUN
issue-651	66	21	,	,	PUNCT
issue-651	66	22	their	their	PRON
issue-651	66	23	best	good	ADJ
issue-651	66	24	practices	practice	NOUN
issue-651	66	25	became	become	VERB
issue-651	66	26	the	the	DET
issue-651	66	27	theoretical	theoretical	ADJ
issue-651	66	28	basis	basis	NOUN
issue-651	66	29	for	for	ADP
issue-651	66	30	the	the	DET
issue-651	66	31	further	further	ADJ
issue-651	66	32	development	development	NOUN
issue-651	66	33	of	of	ADP
issue-651	66	34	the	the	DET
issue-651	66	35	value	value	NOUN
issue-651	66	36	theory	theory	NOUN
issue-651	66	37	of	of	ADP
issue-651	66	38	human	human	ADJ
issue-651	66	39	capital	capital	NOUN
issue-651	66	40	,	,	PUNCT
issue-651	66	41	which	which	PRON
issue-651	66	42	is	be	AUX
issue-651	66	43	in	in	ADP
issue-651	66	44	active	active	ADJ
issue-651	66	45	progress	progress	NOUN
issue-651	66	46	up	up	ADP
issue-651	66	47	to	to	ADP
issue-651	66	48	the	the	DET
issue-651	66	49	present	present	NOUN
issue-651	66	50	.	.	PUNCT
issue-651	67	1	understanding	understand	VERB
issue-651	67	2	the	the	DET
issue-651	67	3	importance	importance	NOUN
issue-651	67	4	of	of	ADP
issue-651	67	5	human	human	ADJ
issue-651	67	6	capital	capital	NOUN
issue-651	67	7	in	in	ADP
issue-651	67	8	the	the	DET
issue-651	67	9	economic	economic	ADJ
issue-651	67	10	system	system	NOUN
issue-651	67	11	has	have	AUX
issue-651	67	12	led	lead	VERB
issue-651	67	13	to	to	ADP
issue-651	67	14	the	the	DET
issue-651	67	15	emergence	emergence	NOUN
issue-651	67	16	of	of	ADP
issue-651	67	17	a	a	DET
issue-651	67	18	large	large	ADJ
issue-651	67	19	range	range	NOUN
issue-651	67	20	of	of	ADP
issue-651	67	21	methods	method	NOUN
issue-651	67	22	both	both	CCONJ
issue-651	67	23	in	in	ADP
issue-651	67	24	the	the	DET
issue-651	67	25	theory	theory	NOUN
issue-651	67	26	and	and	CCONJ
issue-651	67	27	practice	practice	NOUN
issue-651	67	28	for	for	ADP
issue-651	67	29	its	its	PRON
issue-651	67	30	evaluation	evaluation	NOUN
issue-651	67	31	,	,	PUNCT
issue-651	67	32	which	which	PRON
issue-651	67	33	should	should	AUX
issue-651	67	34	be	be	AUX
issue-651	67	35	reasonably	reasonably	ADV
issue-651	67	36	classified	classified	ADJ
issue-651	67	37	as	as	ADP
issue-651	67	38	income	income	NOUN
issue-651	67	39	-	-	PUNCT
issue-651	67	40	bearing	bearing	NOUN
issue-651	67	41	,	,	PUNCT
issue-651	67	42	cost	cost	NOUN
issue-651	67	43	-	-	PUNCT
issue-651	67	44	based	base	VERB
issue-651	67	45	,	,	PUNCT
issue-651	67	46	and	and	CCONJ
issue-651	67	47	expert	expert	NOUN
issue-651	67	48	.	.	PUNCT
issue-651	68	1	the	the	DET
issue-651	68	2	costbased	costbase	VERB
issue-651	68	3	method	method	NOUN
issue-651	68	4	is	be	AUX
issue-651	68	5	based	base	VERB
issue-651	68	6	on	on	ADP
issue-651	68	7	the	the	DET
issue-651	68	8	calculation	calculation	NOUN
issue-651	68	9	of	of	ADP
issue-651	68	10	the	the	DET
issue-651	68	11	entire	entire	ADJ
issue-651	68	12	set	set	NOUN
issue-651	68	13	of	of	ADP
issue-651	68	14	costs	cost	NOUN
issue-651	68	15	related	relate	VERB
issue-651	68	16	to	to	ADP
issue-651	68	17	the	the	DET
issue-651	68	18	physical	physical	ADJ
issue-651	68	19	and	and	CCONJ
issue-651	68	20	professional	professional	ADJ
issue-651	68	21	development	development	NOUN
issue-651	68	22	of	of	ADP
issue-651	68	23	employees	employee	NOUN
issue-651	68	24	.	.	PUNCT
issue-651	69	1	the	the	DET
issue-651	69	2	income	income	NOUN
issue-651	69	3	-	-	PUNCT
issue-651	69	4	bearing	bear	VERB
issue-651	69	5	method	method	NOUN
issue-651	69	6	involves	involve	VERB
issue-651	69	7	assessing	assess	VERB
issue-651	69	8	the	the	DET
issue-651	69	9	value	value	NOUN
issue-651	69	10	of	of	ADP
issue-651	69	11	the	the	DET
issue-651	69	12	product	product	NOUN
issue-651	69	13	created	create	VERB
issue-651	69	14	in	in	ADP
issue-651	69	15	the	the	DET
issue-651	69	16	process	process	NOUN
issue-651	69	17	of	of	ADP
issue-651	69	18	implementing	implement	VERB
issue-651	69	19	the	the	DET
issue-651	69	20	labour	labour	ADJ
issue-651	69	21	potential	potential	NOUN
issue-651	69	22	in	in	ADP
issue-651	69	23	the	the	DET
issue-651	69	24	future	future	NOUN
issue-651	69	25	.	.	PUNCT
issue-651	70	1	expert	expert	ADJ
issue-651	70	2	methods	method	NOUN
issue-651	70	3	for	for	ADP
issue-651	70	4	determining	determine	VERB
issue-651	70	5	the	the	DET
issue-651	70	6	value	value	NOUN
issue-651	70	7	of	of	ADP
issue-651	70	8	human	human	ADJ
issue-651	70	9	capital	capital	NOUN
issue-651	70	10	assets	asset	NOUN
issue-651	70	11	are	be	AUX
issue-651	70	12	based	base	VERB
issue-651	70	13	on	on	ADP
issue-651	70	14	the	the	DET
issue-651	70	15	judgment	judgment	NOUN
issue-651	70	16	of	of	ADP
issue-651	70	17	a	a	DET
issue-651	70	18	specialist	specialist	NOUN
issue-651	70	19	using	use	VERB
issue-651	70	20	pre	pre	ADJ
issue-651	70	21	-	-	ADJ
issue-651	70	22	determined	determined	ADJ
issue-651	70	23	weight	weight	NOUN
issue-651	70	24	coefficients	coefficient	NOUN
issue-651	70	25	.	.	PUNCT
issue-651	71	1	3	3	X
issue-651	71	2	.	.	X
issue-651	71	3	the	the	DET
issue-651	71	4	cost	cost	NOUN
issue-651	71	5	-	-	PUNCT
issue-651	71	6	based	base	VERB
issue-651	71	7	method	method	NOUN
issue-651	71	8	of	of	ADP
issue-651	71	9	human	human	ADJ
issue-651	71	10	capital	capital	NOUN
issue-651	71	11	assessment	assessment	NOUN
issue-651	71	12	a	a	DET
issue-651	71	13	detailed	detailed	ADJ
issue-651	71	14	analysis	analysis	NOUN
issue-651	71	15	of	of	ADP
issue-651	71	16	scientific	scientific	ADJ
issue-651	71	17	works	work	NOUN
issue-651	71	18	of	of	ADP
issue-651	71	19	scientists	scientist	NOUN
issue-651	71	20	on	on	ADP
issue-651	71	21	the	the	DET
issue-651	71	22	assessment	assessment	NOUN
issue-651	71	23	of	of	ADP
issue-651	71	24	human	human	ADJ
issue-651	71	25	capital	capital	NOUN
issue-651	71	26	shows	show	VERB
issue-651	71	27	that	that	SCONJ
issue-651	71	28	researchers	researcher	NOUN
issue-651	71	29	give	give	VERB
issue-651	71	30	priority	priority	NOUN
issue-651	71	31	to	to	ADP
issue-651	71	32	the	the	DET
issue-651	71	33	cost	cost	NOUN
issue-651	71	34	-	-	PUNCT
issue-651	71	35	based	base	VERB
issue-651	71	36	method	method	NOUN
issue-651	71	37	.	.	PUNCT
issue-651	72	1	at	at	ADP
issue-651	72	2	present	present	ADJ
issue-651	72	3	,	,	PUNCT
issue-651	72	4	this	this	DET
issue-651	72	5	technique	technique	NOUN
issue-651	72	6	is	be	AUX
issue-651	72	7	the	the	DET
issue-651	72	8	most	most	ADV
issue-651	72	9	studied	study	VERB
issue-651	72	10	,	,	PUNCT
issue-651	72	11	to	to	ADP
issue-651	72	12	a	a	DET
issue-651	72	13	certain	certain	ADJ
issue-651	72	14	extent	extent	NOUN
issue-651	72	15	,	,	PUNCT
issue-651	72	16	is	be	AUX
issue-651	72	17	consistent	consistent	ADJ
issue-651	72	18	with	with	ADP
issue-651	72	19	the	the	DET
issue-651	72	20	principles	principle	NOUN
issue-651	72	21	of	of	ADP
issue-651	72	22	accounting	accounting	NOUN
issue-651	72	23	,	,	PUNCT
issue-651	72	24	in	in	ADP
issue-651	72	25	particular	particular	ADJ
issue-651	72	26	,	,	PUNCT
issue-651	72	27	the	the	DET
issue-651	72	28	principle	principle	NOUN
issue-651	72	29	of	of	ADP
issue-651	72	30	historic	historic	ADJ
issue-651	72	31	(	(	PUNCT
issue-651	72	32	actual	actual	ADJ
issue-651	72	33	)	)	PUNCT
issue-651	72	34	cost	cost	NOUN
issue-651	72	35	.	.	PUNCT
issue-651	73	1	the	the	DET
issue-651	73	2	cost	cost	NOUN
issue-651	73	3	of	of	ADP
issue-651	73	4	human	human	ADJ
issue-651	73	5	capital	capital	NOUN
issue-651	73	6	according	accord	VERB
issue-651	73	7	to	to	ADP
issue-651	73	8	this	this	DET
issue-651	73	9	method	method	NOUN
issue-651	73	10	is	be	AUX
issue-651	73	11	identical	identical	ADJ
issue-651	73	12	to	to	ADP
issue-651	73	13	the	the	DET
issue-651	73	14	total	total	ADJ
issue-651	73	15	cost	cost	NOUN
issue-651	73	16	of	of	ADP
issue-651	73	17	its	its	PRON
issue-651	73	18	formation	formation	NOUN
issue-651	73	19	,	,	PUNCT
issue-651	73	20	retention	retention	NOUN
issue-651	73	21	,	,	PUNCT
issue-651	73	22	and	and	CCONJ
issue-651	73	23	reproduction	reproduction	NOUN
issue-651	73	24	.	.	PUNCT
issue-651	74	1	advantages	advantage	NOUN
issue-651	74	2	of	of	ADP
issue-651	74	3	using	use	VERB
issue-651	74	4	historic	historic	ADJ
issue-651	74	5	evaluation	evaluation	NOUN
issue-651	74	6	are	be	AUX
issue-651	74	7	the	the	DET
issue-651	74	8	following	following	NOUN
issue-651	74	9	:	:	PUNCT
issue-651	74	10	ease	ease	NOUN
issue-651	74	11	of	of	ADP
issue-651	74	12	use	use	NOUN
issue-651	74	13	,	,	PUNCT
issue-651	74	14	which	which	PRON
issue-651	74	15	does	do	AUX
issue-651	74	16	not	not	PART
issue-651	74	17	require	require	VERB
issue-651	74	18	the	the	DET
issue-651	74	19	use	use	NOUN
issue-651	74	20	of	of	ADP
issue-651	74	21	a	a	DET
issue-651	74	22	complex	complex	ADJ
issue-651	74	23	mathematical	mathematical	ADJ
issue-651	74	24	apparatus	apparatus	NOUN
issue-651	74	25	;	;	PUNCT
issue-651	74	26	a	a	DET
issue-651	74	27	high	high	ADJ
issue-651	74	28	level	level	NOUN
issue-651	74	29	of	of	ADP
issue-651	74	30	objectivity	objectivity	NOUN
issue-651	74	31	and	and	CCONJ
issue-651	74	32	reliability	reliability	NOUN
issue-651	74	33	since	since	SCONJ
issue-651	74	34	such	such	ADJ
issue-651	74	35	evaluation	evaluation	NOUN
issue-651	74	36	is	be	AUX
issue-651	74	37	carried	carry	VERB
issue-651	74	38	out	out	ADP
issue-651	74	39	in	in	ADP
issue-651	74	40	relation	relation	NOUN
issue-651	74	41	to	to	ADP
issue-651	74	42	the	the	DET
issue-651	74	43	events	event	NOUN
issue-651	74	44	that	that	PRON
issue-651	74	45	have	have	AUX
issue-651	74	46	already	already	ADV
issue-651	74	47	occurred	occur	VERB
issue-651	74	48	and	and	CCONJ
issue-651	74	49	can	can	AUX
issue-651	74	50	be	be	AUX
issue-651	74	51	documented	document	VERB
issue-651	74	52	,	,	PUNCT
issue-651	74	53	thus	thus	ADV
issue-651	74	54	depriving	deprive	VERB
issue-651	74	55	the	the	DET
issue-651	74	56	accounting	accounting	NOUN
issue-651	74	57	system	system	NOUN
issue-651	74	58	of	of	ADP
issue-651	74	59	predictable	predictable	ADJ
issue-651	74	60	and	and	CCONJ
issue-651	74	61	probable	probable	ADJ
issue-651	74	62	indicators	indicator	NOUN
issue-651	74	63	.	.	PUNCT
issue-651	75	1	most	most	ADJ
issue-651	75	2	scientists	scientist	NOUN
issue-651	75	3	,	,	PUNCT
issue-651	75	4	within	within	ADP
issue-651	75	5	the	the	DET
issue-651	75	6	limits	limit	NOUN
issue-651	75	7	of	of	ADP
issue-651	75	8	the	the	DET
issue-651	75	9	cost	cost	NOUN
issue-651	75	10	evaluation	evaluation	NOUN
issue-651	75	11	method	method	NOUN
issue-651	75	12	,	,	PUNCT
issue-651	75	13	calculate	calculate	VERB
issue-651	75	14	the	the	DET
issue-651	75	15	value	value	NOUN
issue-651	75	16	of	of	ADP
issue-651	75	17	human	human	ADJ
issue-651	75	18	capital	capital	NOUN
issue-651	75	19	by	by	ADP
issue-651	75	20	capitalizing	capitalize	VERB
issue-651	75	21	the	the	DET
issue-651	75	22	incurred	incur	VERB
issue-651	75	23	costs	cost	NOUN
issue-651	75	24	of	of	ADP
issue-651	75	25	maintenance	maintenance	NOUN
issue-651	75	26	,	,	PUNCT
issue-651	75	27	education	education	NOUN
issue-651	75	28	,	,	PUNCT
issue-651	75	29	and	and	CCONJ
issue-651	75	30	upbringing	upbringing	NOUN
issue-651	75	31	.	.	PUNCT
issue-651	76	1	that	that	PRON
issue-651	76	2	is	is	ADV
issue-651	76	3	,	,	PUNCT
issue-651	76	4	human	human	ADJ
issue-651	76	5	capital	capital	NOUN
issue-651	76	6	is	be	AUX
issue-651	76	7	considered	consider	VERB
issue-651	76	8	in	in	ADP
issue-651	76	9	the	the	DET
issue-651	76	10	triad	triad	NOUN
issue-651	76	11	:	:	PUNCT
issue-651	76	12	capital	capital	NOUN
issue-651	76	13	–	–	PUNCT
issue-651	76	14	labour	labour	NOUN
issue-651	76	15	–	–	PUNCT
issue-651	76	16	the	the	DET
issue-651	76	17	remuneration	remuneration	NOUN
issue-651	76	18	for	for	ADP
issue-651	76	19	the	the	DET
issue-651	76	20	work	work	NOUN
issue-651	76	21	performed	perform	VERB
issue-651	76	22	.	.	PUNCT
issue-651	77	1	in	in	ADP
issue-651	77	2	this	this	DET
issue-651	77	3	case	case	NOUN
issue-651	77	4	,	,	PUNCT
issue-651	77	5	the	the	DET
issue-651	77	6	salary	salary	NOUN
issue-651	77	7	for	for	ADP
issue-651	77	8	the	the	DET
issue-651	77	9	work	work	NOUN
issue-651	77	10	performed	perform	VERB
issue-651	77	11	is	be	AUX
issue-651	77	12	the	the	DET
issue-651	77	13	notion	notion	NOUN
issue-651	77	14	of	of	ADP
issue-651	77	15	measuring	measure	VERB
issue-651	77	16	the	the	DET
issue-651	77	17	human	human	ADJ
issue-651	77	18	capital	capital	NOUN
issue-651	77	19	of	of	ADP
issue-651	77	20	an	an	DET
issue-651	77	21	employee	employee	NOUN
issue-651	77	22	(	(	PUNCT
issue-651	77	23	dobiia	dobiia	PROPN
issue-651	77	24	,	,	PUNCT
issue-651	77	25	barburski	barburski	PROPN
issue-651	77	26	et	et	PROPN
issue-651	77	27	al	al	PROPN
issue-651	77	28	.	.	PROPN
issue-651	77	29	,	,	PUNCT
issue-651	77	30	2012	2012	NUM
issue-651	77	31	)	)	PUNCT
issue-651	77	32	.	.	PUNCT
issue-651	78	1	in	in	ADP
issue-651	78	2	our	our	PRON
issue-651	78	3	opinion	opinion	NOUN
issue-651	78	4	,	,	PUNCT
issue-651	78	5	the	the	DET
issue-651	78	6	position	position	NOUN
issue-651	78	7	of	of	ADP
issue-651	78	8	researchers	researcher	NOUN
issue-651	78	9	,	,	PUNCT
issue-651	78	10	which	which	PRON
issue-651	78	11	is	be	AUX
issue-651	78	12	based	base	VERB
issue-651	78	13	on	on	ADP
issue-651	78	14	the	the	DET
issue-651	78	15	identification	identification	NOUN
issue-651	78	16	of	of	ADP
issue-651	78	17	the	the	DET
issue-651	78	18	value	value	NOUN
issue-651	78	19	of	of	ADP
issue-651	78	20	human	human	ADJ
issue-651	78	21	capital	capital	NOUN
issue-651	78	22	with	with	ADP
issue-651	78	23	the	the	DET
issue-651	78	24	size	size	NOUN
issue-651	78	25	of	of	ADP
issue-651	78	26	wages	wage	NOUN
issue-651	78	27	and	and	CCONJ
issue-651	78	28	the	the	DET
issue-651	78	29	amount	amount	NOUN
issue-651	78	30	of	of	ADP
issue-651	78	31	other	other	ADJ
issue-651	78	32	social	social	ADJ
issue-651	78	33	payments	payment	NOUN
issue-651	78	34	,	,	PUNCT
issue-651	78	35	are	be	AUX
issue-651	78	36	false	false	ADJ
issue-651	78	37	.	.	PUNCT
issue-651	79	1	indeed	indeed	ADV
issue-651	79	2	,	,	PUNCT
issue-651	79	3	at	at	ADP
issue-651	79	4	first	first	ADJ
issue-651	79	5	glance	glance	NOUN
issue-651	79	6	,	,	PUNCT
issue-651	79	7	a	a	DET
issue-651	79	8	highly	highly	ADV
issue-651	79	9	skilled	skilled	ADJ
issue-651	79	10	specialist	specialist	NOUN
issue-651	79	11	must	must	AUX
issue-651	79	12	claim	claim	VERB
issue-651	79	13	a	a	DET
issue-651	79	14	higher	high	ADJ
issue-651	79	15	level	level	NOUN
issue-651	79	16	of	of	ADP
issue-651	79	17	remuneration	remuneration	NOUN
issue-651	79	18	than	than	ADP
issue-651	79	19	an	an	DET
issue-651	79	20	unskilled	unskilled	ADJ
issue-651	79	21	person	person	NOUN
issue-651	79	22	.	.	PUNCT
issue-651	80	1	however	however	ADV
issue-651	80	2	,	,	PUNCT
issue-651	80	3	under	under	ADP
issue-651	80	4	modern	modern	ADJ
issue-651	80	5	conditions	condition	NOUN
issue-651	80	6	,	,	PUNCT
issue-651	80	7	the	the	DET
issue-651	80	8	wage	wage	NOUN
issue-651	80	9	level	level	NOUN
issue-651	80	10	correlates	correlate	VERB
issue-651	80	11	not	not	PART
issue-651	80	12	only	only	ADV
issue-651	80	13	with	with	ADP
issue-651	80	14	the	the	DET
issue-651	80	15	qualitative	qualitative	ADJ
issue-651	80	16	parameters	parameter	NOUN
issue-651	80	17	of	of	ADP
issue-651	80	18	employees	employee	NOUN
issue-651	80	19	but	but	CCONJ
issue-651	80	20	also	also	ADV
issue-651	80	21	baltic	baltic	ADJ
issue-651	80	22	journal	journal	PROPN
issue-651	80	23	of	of	ADP
issue-651	80	24	economic	economic	ADJ
issue-651	80	25	studies	study	NOUN
issue-651	80	26	179	179	NUM
issue-651	80	27	vol	vol	NOUN
issue-651	80	28	.	.	PROPN
issue-651	81	1	5	5	NUM
issue-651	81	2	,	,	PUNCT
issue-651	81	3	no	no	INTJ
issue-651	81	4	.	.	NOUN
issue-651	81	5	2	2	NUM
issue-651	81	6	,	,	PUNCT
issue-651	81	7	2019	2019	NUM
issue-651	81	8	with	with	ADP
issue-651	81	9	the	the	DET
issue-651	81	10	sectoral	sectoral	ADJ
issue-651	81	11	affiliation	affiliation	NOUN
issue-651	81	12	of	of	ADP
issue-651	81	13	the	the	DET
issue-651	81	14	company	company	NOUN
issue-651	81	15	,	,	PUNCT
issue-651	81	16	the	the	DET
issue-651	81	17	average	average	ADJ
issue-651	81	18	level	level	NOUN
issue-651	81	19	of	of	ADP
issue-651	81	20	remuneration	remuneration	NOUN
issue-651	81	21	,	,	PUNCT
issue-651	81	22	as	as	ADV
issue-651	81	23	well	well	ADV
issue-651	81	24	as	as	ADP
issue-651	81	25	other	other	ADJ
issue-651	81	26	factors	factor	NOUN
issue-651	81	27	that	that	PRON
issue-651	81	28	are	be	AUX
issue-651	81	29	not	not	PART
issue-651	81	30	related	relate	VERB
issue-651	81	31	to	to	ADP
issue-651	81	32	the	the	DET
issue-651	81	33	level	level	NOUN
issue-651	81	34	of	of	ADP
issue-651	81	35	personnel	personnel	NOUN
issue-651	81	36	training	training	NOUN
issue-651	81	37	.	.	PUNCT
issue-651	82	1	detailed	detailed	ADJ
issue-651	82	2	and	and	CCONJ
issue-651	82	3	in	in	ADP
issue-651	82	4	-	-	PUNCT
issue-651	82	5	depth	depth	NOUN
issue-651	82	6	coverage	coverage	NOUN
issue-651	82	7	of	of	ADP
issue-651	82	8	the	the	DET
issue-651	82	9	cost	cost	NOUN
issue-651	82	10	method	method	NOUN
issue-651	82	11	for	for	ADP
issue-651	82	12	assessing	assess	VERB
issue-651	82	13	human	human	ADJ
issue-651	82	14	capital	capital	NOUN
issue-651	82	15	was	be	AUX
issue-651	82	16	reflected	reflect	VERB
issue-651	82	17	in	in	ADP
issue-651	82	18	the	the	DET
issue-651	82	19	scientific	scientific	ADJ
issue-651	82	20	works	work	NOUN
issue-651	82	21	by	by	ADP
issue-651	82	22	e.	e.	PROPN
issue-651	82	23	flamholz	flamholz	PROPN
issue-651	82	24	,	,	PUNCT
issue-651	82	25	who	who	PRON
issue-651	82	26	in	in	ADP
issue-651	82	27	due	due	ADJ
issue-651	82	28	time	time	NOUN
issue-651	82	29	suggested	suggest	VERB
issue-651	82	30	to	to	PART
issue-651	82	31	assess	assess	VERB
issue-651	82	32	human	human	ADJ
issue-651	82	33	capital	capital	NOUN
issue-651	82	34	at	at	ADP
issue-651	82	35	the	the	DET
issue-651	82	36	initial	initial	ADJ
issue-651	82	37	(	(	PUNCT
issue-651	82	38	historic	historic	ADJ
issue-651	82	39	)	)	PUNCT
issue-651	82	40	prime	prime	ADJ
issue-651	82	41	cost	cost	NOUN
issue-651	82	42	or	or	CCONJ
issue-651	82	43	at	at	ADP
issue-651	82	44	replacement	replacement	NOUN
issue-651	82	45	cost	cost	NOUN
issue-651	82	46	(	(	PUNCT
issue-651	82	47	cost	cost	NOUN
issue-651	82	48	of	of	ADP
issue-651	82	49	substitution	substitution	NOUN
issue-651	82	50	)	)	PUNCT
issue-651	82	51	(	(	PUNCT
issue-651	82	52	flamholtz	flamholtz	NOUN
issue-651	82	53	,	,	PUNCT
issue-651	82	54	1982	1982	NUM
issue-651	82	55	)	)	PUNCT
issue-651	82	56	.	.	PUNCT
issue-651	83	1	according	accord	VERB
issue-651	83	2	to	to	ADP
issue-651	83	3	the	the	DET
issue-651	83	4	assessment	assessment	NOUN
issue-651	83	5	method	method	NOUN
issue-651	83	6	suggested	suggest	VERB
issue-651	83	7	by	by	ADP
issue-651	83	8	the	the	DET
issue-651	83	9	scientist	scientist	NOUN
issue-651	83	10	,	,	PUNCT
issue-651	83	11	the	the	DET
issue-651	83	12	initial	initial	ADJ
issue-651	83	13	cost	cost	NOUN
issue-651	83	14	of	of	ADP
issue-651	83	15	human	human	ADJ
issue-651	83	16	capital	capital	NOUN
issue-651	83	17	includes	include	VERB
issue-651	83	18	the	the	DET
issue-651	83	19	costs	cost	NOUN
issue-651	83	20	of	of	ADP
issue-651	83	21	its	its	PRON
issue-651	83	22	formation	formation	NOUN
issue-651	83	23	and	and	CCONJ
issue-651	83	24	training	training	NOUN
issue-651	83	25	.	.	PUNCT
issue-651	84	1	the	the	DET
issue-651	84	2	first	first	ADJ
issue-651	84	3	group	group	NOUN
issue-651	84	4	of	of	ADP
issue-651	84	5	costs	cost	NOUN
issue-651	84	6	includes	include	VERB
issue-651	84	7	the	the	DET
issue-651	84	8	company	company	NOUN
issue-651	84	9	’s	’s	PART
issue-651	84	10	expenses	expense	NOUN
issue-651	84	11	for	for	ADP
issue-651	84	12	the	the	DET
issue-651	84	13	recruitment	recruitment	NOUN
issue-651	84	14	of	of	ADP
issue-651	84	15	personnel	personnel	NOUN
issue-651	84	16	(	(	PUNCT
issue-651	84	17	placement	placement	NOUN
issue-651	84	18	of	of	ADP
issue-651	84	19	announcement	announcement	NOUN
issue-651	84	20	in	in	ADP
issue-651	84	21	the	the	DET
issue-651	84	22	media	medium	NOUN
issue-651	84	23	stating	state	VERB
issue-651	84	24	about	about	ADP
issue-651	84	25	vacancy	vacancy	NOUN
issue-651	84	26	notices	notice	NOUN
issue-651	84	27	,	,	PUNCT
issue-651	84	28	payment	payment	NOUN
issue-651	84	29	for	for	ADP
issue-651	84	30	services	service	NOUN
issue-651	84	31	of	of	ADP
issue-651	84	32	recruitment	recruitment	NOUN
issue-651	84	33	agencies	agency	NOUN
issue-651	84	34	)	)	PUNCT
issue-651	84	35	,	,	PUNCT
issue-651	84	36	selection	selection	NOUN
issue-651	84	37	(	(	PUNCT
issue-651	84	38	testing	testing	NOUN
issue-651	84	39	costs	cost	NOUN
issue-651	84	40	,	,	PUNCT
issue-651	84	41	interviews	interview	NOUN
issue-651	84	42	)	)	PUNCT
issue-651	84	43	,	,	PUNCT
issue-651	84	44	expenses	expense	NOUN
issue-651	84	45	for	for	ADP
issue-651	84	46	the	the	DET
issue-651	84	47	creation	creation	NOUN
issue-651	84	48	of	of	ADP
issue-651	84	49	the	the	DET
issue-651	84	50	workplace	workplace	NOUN
issue-651	84	51	,	,	PUNCT
issue-651	84	52	internal	internal	ADJ
issue-651	84	53	displacement	displacement	NOUN
issue-651	84	54	,	,	PUNCT
issue-651	84	55	etc	etc	X
issue-651	84	56	.	.	X
issue-651	85	1	the	the	DET
issue-651	85	2	costs	cost	NOUN
issue-651	85	3	of	of	ADP
issue-651	85	4	training	training	NOUN
issue-651	85	5	include	include	VERB
issue-651	85	6	costs	cost	NOUN
issue-651	85	7	for	for	ADP
issue-651	85	8	instructions	instruction	NOUN
issue-651	85	9	and	and	CCONJ
issue-651	85	10	formal	formal	ADJ
issue-651	85	11	training	training	NOUN
issue-651	85	12	of	of	ADP
issue-651	85	13	employees	employee	NOUN
issue-651	85	14	,	,	PUNCT
issue-651	85	15	their	their	PRON
issue-651	85	16	training	training	NOUN
issue-651	85	17	according	accord	VERB
issue-651	85	18	to	to	ADP
issue-651	85	19	the	the	DET
issue-651	85	20	place	place	NOUN
issue-651	85	21	of	of	ADP
issue-651	85	22	work	work	NOUN
issue-651	85	23	,	,	PUNCT
issue-651	85	24	loss	loss	NOUN
issue-651	85	25	of	of	ADP
issue-651	85	26	productivity	productivity	NOUN
issue-651	85	27	in	in	ADP
issue-651	85	28	connection	connection	NOUN
issue-651	85	29	with	with	ADP
issue-651	85	30	training	training	NOUN
issue-651	85	31	,	,	PUNCT
issue-651	85	32	etc	etc	X
issue-651	85	33	.	.	X
issue-651	85	34	each	each	PRON
issue-651	85	35	of	of	ADP
issue-651	85	36	these	these	DET
issue-651	85	37	cost	cost	NOUN
issue-651	85	38	groups	group	NOUN
issue-651	85	39	covers	cover	VERB
issue-651	85	40	direct	direct	ADJ
issue-651	85	41	and	and	CCONJ
issue-651	85	42	indirect	indirect	ADJ
issue-651	85	43	costs	cost	NOUN
issue-651	85	44	that	that	PRON
issue-651	85	45	collectively	collectively	ADV
issue-651	85	46	form	form	VERB
issue-651	85	47	the	the	DET
issue-651	85	48	initial	initial	ADJ
issue-651	85	49	cost	cost	NOUN
issue-651	85	50	of	of	ADP
issue-651	85	51	human	human	ADJ
issue-651	85	52	capital	capital	NOUN
issue-651	85	53	with	with	ADP
issue-651	85	54	subsequent	subsequent	ADJ
issue-651	85	55	depreciation	depreciation	NOUN
issue-651	85	56	of	of	ADP
issue-651	85	57	this	this	DET
issue-651	85	58	value	value	NOUN
issue-651	85	59	.	.	PUNCT
issue-651	86	1	the	the	DET
issue-651	86	2	substitution	substitution	NOUN
issue-651	86	3	method	method	NOUN
issue-651	86	4	evaluates	evaluate	VERB
issue-651	86	5	the	the	DET
issue-651	86	6	total	total	ADJ
issue-651	86	7	cost	cost	NOUN
issue-651	86	8	of	of	ADP
issue-651	86	9	human	human	ADJ
issue-651	86	10	capital	capital	NOUN
issue-651	86	11	through	through	ADP
issue-651	86	12	the	the	DET
issue-651	86	13	determination	determination	NOUN
issue-651	86	14	of	of	ADP
issue-651	86	15	the	the	DET
issue-651	86	16	value	value	NOUN
issue-651	86	17	of	of	ADP
issue-651	86	18	individual	individual	ADJ
issue-651	86	19	employees	employee	NOUN
issue-651	86	20	.	.	PUNCT
issue-651	87	1	to	to	PART
issue-651	87	2	provide	provide	VERB
issue-651	87	3	each	each	DET
issue-651	87	4	employee	employee	NOUN
issue-651	87	5	with	with	ADP
issue-651	87	6	the	the	DET
issue-651	87	7	cost	cost	NOUN
issue-651	87	8	measurement	measurement	NOUN
issue-651	87	9	,	,	PUNCT
issue-651	87	10	they	they	PRON
issue-651	87	11	simulate	simulate	VERB
issue-651	87	12	the	the	DET
issue-651	87	13	situation	situation	NOUN
issue-651	87	14	of	of	ADP
issue-651	87	15	his	his	PRON
issue-651	87	16	dismissal	dismissal	NOUN
issue-651	87	17	and	and	CCONJ
issue-651	87	18	,	,	PUNCT
issue-651	87	19	at	at	ADP
issue-651	87	20	the	the	DET
issue-651	87	21	same	same	ADJ
issue-651	87	22	time	time	NOUN
issue-651	87	23	,	,	PUNCT
issue-651	87	24	calculate	calculate	VERB
issue-651	87	25	the	the	DET
issue-651	87	26	total	total	ADJ
issue-651	87	27	amount	amount	NOUN
issue-651	87	28	of	of	ADP
issue-651	87	29	expenses	expense	NOUN
issue-651	87	30	,	,	PUNCT
issue-651	87	31	which	which	PRON
issue-651	87	32	includes	include	VERB
issue-651	87	33	the	the	DET
issue-651	87	34	cost	cost	NOUN
issue-651	87	35	of	of	ADP
issue-651	87	36	substituting	substitute	VERB
issue-651	87	37	the	the	DET
issue-651	87	38	current	current	ADJ
issue-651	87	39	employee	employee	NOUN
issue-651	87	40	with	with	ADP
issue-651	87	41	another	another	PRON
issue-651	87	42	,	,	PUNCT
issue-651	87	43	capable	capable	ADJ
issue-651	87	44	of	of	ADP
issue-651	87	45	performing	perform	VERB
issue-651	87	46	the	the	DET
issue-651	87	47	function	function	NOUN
issue-651	87	48	of	of	ADP
issue-651	87	49	the	the	DET
issue-651	87	50	previous	previous	ADJ
issue-651	87	51	one	one	NUM
issue-651	87	52	,	,	PUNCT
issue-651	87	53	and	and	CCONJ
issue-651	87	54	the	the	DET
issue-651	87	55	loss	loss	NOUN
issue-651	87	56	of	of	ADP
issue-651	87	57	labour	labour	NOUN
issue-651	87	58	productivity	productivity	NOUN
issue-651	87	59	during	during	ADP
issue-651	87	60	this	this	DET
issue-651	87	61	substitution	substitution	NOUN
issue-651	87	62	.	.	PUNCT
issue-651	88	1	the	the	DET
issue-651	88	2	mechanism	mechanism	NOUN
issue-651	88	3	for	for	ADP
issue-651	88	4	the	the	DET
issue-651	88	5	formation	formation	NOUN
issue-651	88	6	of	of	ADP
issue-651	88	7	the	the	DET
issue-651	88	8	value	value	NOUN
issue-651	88	9	of	of	ADP
issue-651	88	10	human	human	ADJ
issue-651	88	11	capital	capital	NOUN
issue-651	88	12	at	at	ADP
issue-651	88	13	historical	historical	ADJ
issue-651	88	14	cost	cost	NOUN
issue-651	88	15	and	and	CCONJ
issue-651	88	16	replacement	replacement	NOUN
issue-651	88	17	cost	cost	NOUN
issue-651	88	18	is	be	AUX
issue-651	88	19	shown	show	VERB
issue-651	88	20	in	in	ADP
issue-651	88	21	diagram	diagram	NOUN
issue-651	88	22	form	form	NOUN
issue-651	88	23	in	in	ADP
issue-651	88	24	figure	figure	NOUN
issue-651	88	25	1	1	NUM
issue-651	88	26	.	.	PUNCT
issue-651	89	1	the	the	DET
issue-651	89	2	assessment	assessment	NOUN
issue-651	89	3	of	of	ADP
issue-651	89	4	human	human	ADJ
issue-651	89	5	capital	capital	NOUN
issue-651	89	6	,	,	PUNCT
issue-651	89	7	carried	carry	VERB
issue-651	89	8	out	out	ADP
issue-651	89	9	by	by	ADP
issue-651	89	10	the	the	DET
issue-651	89	11	method	method	NOUN
issue-651	89	12	of	of	ADP
issue-651	89	13	replacement	replacement	NOUN
issue-651	89	14	,	,	PUNCT
issue-651	89	15	in	in	ADP
issue-651	89	16	our	our	PRON
issue-651	89	17	opinion	opinion	NOUN
issue-651	89	18	,	,	PUNCT
issue-651	89	19	will	will	AUX
issue-651	89	20	not	not	PART
issue-651	89	21	provide	provide	VERB
issue-651	89	22	a	a	DET
issue-651	89	23	sufficient	sufficient	ADJ
issue-651	89	24	level	level	NOUN
issue-651	89	25	of	of	ADP
issue-651	89	26	accuracy	accuracy	NOUN
issue-651	89	27	of	of	ADP
issue-651	89	28	information	information	NOUN
issue-651	89	29	.	.	PUNCT
issue-651	90	1	let	let	VERB
issue-651	90	2	us	we	PRON
issue-651	90	3	suppose	suppose	VERB
issue-651	90	4	,	,	PUNCT
issue-651	90	5	two	two	NUM
issue-651	90	6	employees	employee	NOUN
issue-651	90	7	,	,	PUNCT
issue-651	90	8	for	for	ADP
issue-651	90	9	the	the	DET
issue-651	90	10	selection	selection	NOUN
issue-651	90	11	,	,	PUNCT
issue-651	90	12	hire	hire	NOUN
issue-651	90	13	and	and	CCONJ
issue-651	90	14	development	development	NOUN
issue-651	90	15	of	of	ADP
issue-651	90	16	which	which	PRON
issue-651	90	17	the	the	DET
issue-651	90	18	company	company	NOUN
issue-651	90	19	incurred	incur	VERB
issue-651	90	20	identical	identical	ADJ
issue-651	90	21	costs	cost	NOUN
issue-651	90	22	in	in	ADP
issue-651	90	23	terms	term	NOUN
issue-651	90	24	of	of	ADP
issue-651	90	25	volume	volume	NOUN
issue-651	90	26	,	,	PUNCT
issue-651	90	27	due	due	ADP
issue-651	90	28	to	to	ADP
issue-651	90	29	different	different	ADJ
issue-651	90	30	physiological	physiological	ADJ
issue-651	90	31	features	feature	NOUN
issue-651	90	32	and	and	CCONJ
issue-651	90	33	level	level	NOUN
issue-651	90	34	of	of	ADP
issue-651	90	35	preliminary	preliminary	ADJ
issue-651	90	36	vocational	vocational	ADJ
issue-651	90	37	training	training	NOUN
issue-651	90	38	,	,	PUNCT
issue-651	90	39	will	will	AUX
issue-651	90	40	have	have	VERB
issue-651	90	41	unequal	unequal	ADJ
issue-651	90	42	productivity	productivity	NOUN
issue-651	90	43	,	,	PUNCT
issue-651	90	44	and	and	CCONJ
issue-651	90	45	therefore	therefore	ADV
issue-651	90	46	,	,	PUNCT
issue-651	90	47	different	different	ADJ
issue-651	90	48	value	value	NOUN
issue-651	90	49	for	for	ADP
issue-651	90	50	the	the	DET
issue-651	90	51	subject	subject	NOUN
issue-651	90	52	of	of	ADP
issue-651	90	53	economic	economic	ADJ
issue-651	90	54	activity	activity	NOUN
issue-651	90	55	.	.	PUNCT
issue-651	91	1	despite	despite	SCONJ
issue-651	91	2	many	many	ADJ
issue-651	91	3	supporters	supporter	NOUN
issue-651	91	4	of	of	ADP
issue-651	91	5	the	the	DET
issue-651	91	6	cost	cost	NOUN
issue-651	91	7	-	-	PUNCT
issue-651	91	8	based	base	VERB
issue-651	91	9	approach	approach	NOUN
issue-651	91	10	to	to	ADP
issue-651	91	11	human	human	ADJ
issue-651	91	12	capital	capital	NOUN
issue-651	91	13	assessment	assessment	NOUN
issue-651	91	14	,	,	PUNCT
issue-651	91	15	it	it	PRON
issue-651	91	16	should	should	AUX
issue-651	91	17	nevertheless	nevertheless	ADV
issue-651	91	18	be	be	AUX
issue-651	91	19	personnel	personnel	NOUN
issue-651	91	20	recruitment	recruitment	NOUN
issue-651	91	21	personnel	personnel	NOUN
issue-651	91	22	selection	selection	NOUN
issue-651	91	23	employment	employment	NOUN
issue-651	91	24	personnel	personnel	NOUN
issue-651	91	25	placement	placement	NOUN
issue-651	91	26	costs	cost	NOUN
issue-651	91	27	related	relate	VERB
issue-651	91	28	to	to	ADP
issue-651	91	29	the	the	DET
issue-651	91	30	internal	internal	ADJ
issue-651	91	31	displacement/	displacement/	NUM
issue-651	91	32	promotion	promotion	NOUN
issue-651	91	33	introductory	introductory	ADJ
issue-651	91	34	training	training	NOUN
issue-651	91	35	,	,	PUNCT
issue-651	91	36	primary	primary	ADJ
issue-651	91	37	training	training	NOUN
issue-651	91	38	training	training	NOUN
issue-651	91	39	at	at	ADP
issue-651	91	40	the	the	DET
issue-651	91	41	workplace	workplace	NOUN
issue-651	91	42	direct	direct	ADJ
issue-651	91	43	costs	cost	NOUN
issue-651	91	44	indirect	indirect	ADJ
issue-651	91	45	costs	cost	NOUN
issue-651	91	46	direct	direct	ADJ
issue-651	91	47	costs	cost	NOUN
issue-651	91	48	indirect	indirect	ADJ
issue-651	91	49	costs	cost	NOUN
issue-651	91	50	costs	cost	NOUN
issue-651	91	51	for	for	ADP
issue-651	91	52	the	the	DET
issue-651	91	53	formation	formation	NOUN
issue-651	91	54	costs	cost	NOUN
issue-651	91	55	for	for	ADP
issue-651	91	56	training	training	NOUN
issue-651	91	57	initial	initial	ADJ
issue-651	91	58	cost	cost	NOUN
issue-651	91	59	of	of	ADP
issue-651	91	60	human	human	ADJ
issue-651	91	61	capital	capital	NOUN
issue-651	91	62	costs	cost	NOUN
issue-651	91	63	for	for	ADP
issue-651	91	64	the	the	DET
issue-651	91	65	instructor	instructor	NOUN
issue-651	91	66	’s	’s	PART
issue-651	91	67	service	service	NOUN
issue-651	91	68	loss	loss	NOUN
issue-651	91	69	of	of	ADP
issue-651	91	70	labour	labour	NOUN
issue-651	91	71	productivity	productivity	NOUN
issue-651	91	72	during	during	ADP
issue-651	91	73	training	training	NOUN
issue-651	91	74	of	of	ADP
issue-651	91	75	personnel	personnel	NOUN
issue-651	91	76	+	+	CCONJ
issue-651	91	77	losses	loss	NOUN
issue-651	91	78	through	through	ADP
issue-651	91	79	inactive	inactive	ADJ
issue-651	91	80	time	time	NOUN
issue-651	91	81	of	of	ADP
issue-651	91	82	vacancy	vacancy	NOUN
issue-651	91	83	when	when	SCONJ
issue-651	91	84	you	you	PRON
issue-651	91	85	search	search	VERB
issue-651	91	86	for	for	ADP
issue-651	91	87	a	a	DET
issue-651	91	88	substitution	substitution	NOUN
issue-651	91	89	payments	payment	NOUN
issue-651	91	90	on	on	ADP
issue-651	91	91	dismissal	dismissal	ADJ
issue-651	91	92	loss	loss	NOUN
issue-651	91	93	of	of	ADP
issue-651	91	94	efficiency	efficiency	NOUN
issue-651	91	95	due	due	ADP
issue-651	91	96	to	to	ADP
issue-651	91	97	dismissal	dismissal	NOUN
issue-651	91	98	direct	direct	ADJ
issue-651	91	99	costs	cost	NOUN
issue-651	91	100	indirect	indirect	ADJ
issue-651	91	101	costs	cost	NOUN
issue-651	91	102	costs	cost	NOUN
issue-651	91	103	related	relate	VERB
issue-651	91	104	to	to	ADP
issue-651	91	105	dismissal	dismissal	NOUN
issue-651	91	106	replacement	replacement	NOUN
issue-651	91	107	cost	cost	NOUN
issue-651	91	108	of	of	ADP
issue-651	91	109	human	human	ADJ
issue-651	91	110	capital	capital	NOUN
issue-651	91	111	=	=	NOUN
issue-651	91	112	figure	figure	NOUN
issue-651	92	1	1	1	NUM
issue-651	92	2	.	.	PUNCT
issue-651	92	3	method	method	NOUN
issue-651	92	4	of	of	ADP
issue-651	92	5	calculation	calculation	NOUN
issue-651	92	6	of	of	ADP
issue-651	92	7	the	the	DET
issue-651	92	8	initial	initial	ADJ
issue-651	92	9	and	and	CCONJ
issue-651	92	10	replacement	replacement	NOUN
issue-651	92	11	cost	cost	NOUN
issue-651	92	12	of	of	ADP
issue-651	92	13	human	human	ADJ
issue-651	92	14	capital	capital	NOUN
issue-651	92	15	source	source	NOUN
issue-651	92	16	:	:	PUNCT
issue-651	92	17	flamholtz	flamholtz	PROPN
issue-651	92	18	,	,	PUNCT
issue-651	92	19	1982	1982	NUM
issue-651	92	20	baltic	baltic	PROPN
issue-651	92	21	journal	journal	PROPN
issue-651	92	22	of	of	ADP
issue-651	92	23	economic	economic	ADJ
issue-651	92	24	studies	study	NOUN
issue-651	92	25	180	180	NUM
issue-651	92	26	vol	vol	NOUN
issue-651	92	27	.	.	PUNCT
issue-651	93	1	5	5	NUM
issue-651	93	2	,	,	PUNCT
issue-651	93	3	no	no	INTJ
issue-651	93	4	.	.	NOUN
issue-651	93	5	2	2	NUM
issue-651	93	6	,	,	PUNCT
issue-651	93	7	2019	2019	NUM
issue-651	93	8	noted	note	VERB
issue-651	93	9	that	that	SCONJ
issue-651	93	10	such	such	DET
issue-651	93	11	a	a	DET
issue-651	93	12	method	method	NOUN
issue-651	93	13	is	be	AUX
issue-651	93	14	subjected	subject	VERB
issue-651	93	15	to	to	ADP
issue-651	93	16	constructive	constructive	ADJ
issue-651	93	17	criticism	criticism	NOUN
issue-651	93	18	from	from	ADP
issue-651	93	19	specialists	specialist	NOUN
issue-651	93	20	in	in	ADP
issue-651	93	21	the	the	DET
issue-651	93	22	field	field	NOUN
issue-651	93	23	of	of	ADP
issue-651	93	24	human	human	ADJ
issue-651	93	25	resources	resource	NOUN
issue-651	93	26	management	management	NOUN
issue-651	93	27	.	.	PUNCT
issue-651	94	1	in	in	ADP
issue-651	94	2	particular	particular	ADJ
issue-651	94	3	,	,	PUNCT
issue-651	94	4	some	some	DET
issue-651	94	5	economists	economist	NOUN
issue-651	94	6	point	point	VERB
issue-651	94	7	to	to	ADP
issue-651	94	8	the	the	DET
issue-651	94	9	existence	existence	NOUN
issue-651	94	10	of	of	ADP
issue-651	94	11	objective	objective	ADJ
issue-651	94	12	obstacles	obstacle	NOUN
issue-651	94	13	to	to	ADP
issue-651	94	14	its	its	PRON
issue-651	94	15	implementation	implementation	NOUN
issue-651	94	16	.	.	PUNCT
issue-651	95	1	for	for	ADP
issue-651	95	2	example	example	NOUN
issue-651	95	3	,	,	PUNCT
issue-651	95	4	in	in	ADP
issue-651	95	5	practice	practice	NOUN
issue-651	95	6	,	,	PUNCT
issue-651	95	7	it	it	PRON
issue-651	95	8	is	be	AUX
issue-651	95	9	not	not	PART
issue-651	95	10	always	always	ADV
issue-651	95	11	possible	possible	ADJ
issue-651	95	12	to	to	PART
issue-651	95	13	draw	draw	VERB
issue-651	95	14	a	a	DET
issue-651	95	15	clear	clear	ADJ
issue-651	95	16	line	line	NOUN
issue-651	95	17	between	between	ADP
issue-651	95	18	the	the	DET
issue-651	95	19	costs	cost	NOUN
issue-651	95	20	incurred	incur	VERB
issue-651	95	21	in	in	ADP
issue-651	95	22	forming	form	VERB
issue-651	95	23	a	a	DET
issue-651	95	24	labour	labour	NOUN
issue-651	95	25	collective	collective	NOUN
issue-651	95	26	,	,	PUNCT
issue-651	95	27	with	with	ADP
issue-651	95	28	the	the	DET
issue-651	95	29	costs	cost	NOUN
issue-651	95	30	involved	involve	VERB
issue-651	95	31	in	in	ADP
issue-651	95	32	supporting	support	VERB
issue-651	95	33	and	and	CCONJ
issue-651	95	34	raising	raise	VERB
issue-651	95	35	the	the	DET
issue-651	95	36	level	level	NOUN
issue-651	95	37	of	of	ADP
issue-651	95	38	skills	skill	NOUN
issue-651	95	39	of	of	ADP
issue-651	95	40	employees	employee	NOUN
issue-651	95	41	.	.	PUNCT
issue-651	96	1	one	one	PRON
issue-651	96	2	can	can	AUX
issue-651	96	3	not	not	PART
issue-651	96	4	also	also	ADV
issue-651	96	5	take	take	VERB
issue-651	96	6	into	into	ADP
issue-651	96	7	account	account	NOUN
issue-651	96	8	the	the	DET
issue-651	96	9	risk	risk	NOUN
issue-651	96	10	that	that	SCONJ
issue-651	96	11	the	the	DET
issue-651	96	12	costs	cost	NOUN
issue-651	96	13	incurred	incur	VERB
issue-651	96	14	by	by	ADP
issue-651	96	15	business	business	NOUN
issue-651	96	16	entities	entity	NOUN
issue-651	96	17	for	for	ADP
issue-651	96	18	the	the	DET
issue-651	96	19	formation	formation	NOUN
issue-651	96	20	and	and	CCONJ
issue-651	96	21	development	development	NOUN
issue-651	96	22	of	of	ADP
issue-651	96	23	personnel	personnel	NOUN
issue-651	96	24	were	be	AUX
issue-651	96	25	partially	partially	ADV
issue-651	96	26	taken	take	VERB
issue-651	96	27	into	into	ADP
issue-651	96	28	consideration	consideration	NOUN
issue-651	96	29	,	,	PUNCT
issue-651	96	30	and	and	CCONJ
issue-651	96	31	therefore	therefore	ADV
issue-651	96	32	,	,	PUNCT
issue-651	96	33	the	the	DET
issue-651	96	34	calculated	calculated	ADJ
issue-651	96	35	human	human	ADJ
issue-651	96	36	capital	capital	NOUN
issue-651	96	37	cost	cost	NOUN
issue-651	96	38	would	would	AUX
issue-651	96	39	be	be	AUX
issue-651	96	40	inaccurate	inaccurate	ADJ
issue-651	96	41	.	.	PUNCT
issue-651	97	1	besides	besides	SCONJ
issue-651	97	2	,	,	PUNCT
issue-651	97	3	the	the	DET
issue-651	97	4	scepticism	scepticism	NOUN
issue-651	97	5	of	of	ADP
issue-651	97	6	scientists	scientist	NOUN
issue-651	97	7	towards	towards	ADP
issue-651	97	8	the	the	DET
issue-651	97	9	cost	cost	NOUN
issue-651	97	10	evaluation	evaluation	NOUN
issue-651	97	11	methodology	methodology	NOUN
issue-651	97	12	is	be	AUX
issue-651	97	13	explained	explain	VERB
issue-651	97	14	by	by	ADP
issue-651	97	15	the	the	DET
issue-651	97	16	avoidance	avoidance	NOUN
issue-651	97	17	of	of	ADP
issue-651	97	18	qualitative	qualitative	ADJ
issue-651	97	19	characteristics	characteristic	NOUN
issue-651	97	20	of	of	ADP
issue-651	97	21	personnel	personnel	NOUN
issue-651	97	22	.	.	PUNCT
issue-651	98	1	scientists	scientist	NOUN
issue-651	98	2	emphasize	emphasize	VERB
issue-651	98	3	that	that	SCONJ
issue-651	98	4	both	both	CCONJ
issue-651	98	5	qualification	qualification	NOUN
issue-651	98	6	and	and	CCONJ
issue-651	98	7	experience	experience	NOUN
issue-651	98	8	,	,	PUNCT
issue-651	98	9	being	be	AUX
issue-651	98	10	ones	one	NOUN
issue-651	98	11	of	of	ADP
issue-651	98	12	the	the	DET
issue-651	98	13	key	key	ADJ
issue-651	98	14	characteristics	characteristic	NOUN
issue-651	98	15	of	of	ADP
issue-651	98	16	employees	employee	NOUN
issue-651	98	17	as	as	ADP
issue-651	98	18	factors	factor	NOUN
issue-651	98	19	of	of	ADP
issue-651	98	20	production	production	NOUN
issue-651	98	21	in	in	ADP
issue-651	98	22	the	the	DET
issue-651	98	23	market	market	NOUN
issue-651	98	24	economy	economy	NOUN
issue-651	98	25	,	,	PUNCT
issue-651	98	26	unfairly	unfairly	ADV
issue-651	98	27	remain	remain	VERB
issue-651	98	28	outside	outside	ADP
issue-651	98	29	the	the	DET
issue-651	98	30	evaluation	evaluation	NOUN
issue-651	98	31	process	process	NOUN
issue-651	98	32	.	.	PUNCT
issue-651	99	1	the	the	DET
issue-651	99	2	approach	approach	NOUN
issue-651	99	3	,	,	PUNCT
issue-651	99	4	offered	offer	VERB
issue-651	99	5	by	by	ADP
issue-651	99	6	the	the	DET
issue-651	99	7	group	group	NOUN
issue-651	99	8	of	of	ADP
issue-651	99	9	polish	polish	ADJ
issue-651	99	10	scientists	scientist	NOUN
issue-651	99	11	(	(	PUNCT
issue-651	99	12	dobiia	dobiia	PROPN
issue-651	99	13	,	,	PUNCT
issue-651	99	14	barburski	barburski	ADJ
issue-651	99	15	,	,	PUNCT
issue-651	99	16	gorowski	gorowski	PROPN
issue-651	99	17	,	,	PUNCT
issue-651	99	18	koziol	koziol	PROPN
issue-651	99	19	,	,	PUNCT
issue-651	99	20	kurek	kurek	PROPN
issue-651	99	21	,	,	PUNCT
issue-651	99	22	2012	2012	NUM
issue-651	99	23	)	)	PUNCT
issue-651	99	24	deserves	deserve	VERB
issue-651	99	25	attention	attention	NOUN
issue-651	99	26	within	within	ADP
issue-651	99	27	the	the	DET
issue-651	99	28	cost	cost	NOUN
issue-651	99	29	evaluation	evaluation	NOUN
issue-651	99	30	model	model	NOUN
issue-651	99	31	.	.	PUNCT
issue-651	100	1	the	the	DET
issue-651	100	2	methodology	methodology	NOUN
issue-651	100	3	for	for	ADP
issue-651	100	4	assessing	assess	VERB
issue-651	100	5	human	human	ADJ
issue-651	100	6	capital	capital	NOUN
issue-651	100	7	,	,	PUNCT
issue-651	100	8	offered	offer	VERB
issue-651	100	9	by	by	ADP
issue-651	100	10	scientists	scientist	NOUN
issue-651	100	11	,	,	PUNCT
issue-651	100	12	is	be	AUX
issue-651	100	13	based	base	VERB
issue-651	100	14	on	on	ADP
issue-651	100	15	the	the	DET
issue-651	100	16	assertion	assertion	NOUN
issue-651	100	17	that	that	SCONJ
issue-651	100	18	capital	capital	NOUN
issue-651	100	19	does	do	AUX
issue-651	100	20	not	not	PART
issue-651	100	21	come	come	VERB
issue-651	100	22	from	from	ADP
issue-651	100	23	anything	anything	PRON
issue-651	100	24	but	but	CCONJ
issue-651	100	25	has	have	VERB
issue-651	100	26	its	its	PRON
issue-651	100	27	origin	origin	NOUN
issue-651	100	28	,	,	PUNCT
issue-651	100	29	which	which	PRON
issue-651	100	30	allows	allow	VERB
issue-651	100	31	giving	give	VERB
issue-651	100	32	it	it	PRON
issue-651	100	33	a	a	DET
issue-651	100	34	monetary	monetary	ADJ
issue-651	100	35	expression	expression	NOUN
issue-651	100	36	.	.	PUNCT
issue-651	101	1	the	the	DET
issue-651	101	2	source	source	NOUN
issue-651	101	3	of	of	ADP
issue-651	101	4	human	human	ADJ
issue-651	101	5	capital	capital	NOUN
issue-651	101	6	,	,	PUNCT
issue-651	101	7	according	accord	VERB
issue-651	101	8	to	to	ADP
issue-651	101	9	researchers	researcher	NOUN
issue-651	101	10	,	,	PUNCT
issue-651	101	11	is	be	AUX
issue-651	101	12	an	an	DET
issue-651	101	13	investment	investment	NOUN
issue-651	101	14	in	in	ADP
issue-651	101	15	obtaining	obtain	VERB
issue-651	101	16	vocational	vocational	ADJ
issue-651	101	17	education	education	NOUN
issue-651	101	18	,	,	PUNCT
issue-651	101	19	increased	increase	VERB
issue-651	101	20	by	by	ADP
issue-651	101	21	the	the	DET
issue-651	101	22	amount	amount	NOUN
issue-651	101	23	of	of	ADP
issue-651	101	24	expenses	expense	NOUN
issue-651	101	25	for	for	ADP
issue-651	101	26	the	the	DET
issue-651	101	27	maintenance	maintenance	NOUN
issue-651	101	28	of	of	ADP
issue-651	101	29	an	an	DET
issue-651	101	30	employee	employee	NOUN
issue-651	101	31	.	.	PUNCT
issue-651	102	1	using	use	VERB
issue-651	102	2	the	the	DET
issue-651	102	3	category	category	NOUN
issue-651	102	4	of	of	ADP
issue-651	102	5	property	property	NOUN
issue-651	102	6	,	,	PUNCT
issue-651	102	7	scientists	scientist	NOUN
issue-651	102	8	have	have	AUX
issue-651	102	9	offered	offer	VERB
issue-651	102	10	a	a	DET
issue-651	102	11	formula	formula	NOUN
issue-651	102	12	for	for	ADP
issue-651	102	13	calculating	calculate	VERB
issue-651	102	14	the	the	DET
issue-651	102	15	employee	employee	NOUN
issue-651	102	16	’s	’s	PART
issue-651	102	17	capital	capital	NOUN
issue-651	102	18	,	,	PUNCT
issue-651	102	19	the	the	DET
issue-651	102	20	size	size	NOUN
issue-651	102	21	of	of	ADP
issue-651	102	22	which	which	PRON
issue-651	102	23	depends	depend	VERB
issue-651	102	24	on	on	ADP
issue-651	102	25	the	the	DET
issue-651	102	26	amount	amount	NOUN
issue-651	102	27	of	of	ADP
issue-651	102	28	initial	initial	ADJ
issue-651	102	29	investments	investment	NOUN
issue-651	102	30	,	,	PUNCT
issue-651	102	31	risk	risk	NOUN
issue-651	102	32	premium	premium	NOUN
issue-651	102	33	,	,	PUNCT
issue-651	102	34	and	and	CCONJ
issue-651	102	35	capitalization	capitalization	NOUN
issue-651	102	36	period	period	NOUN
issue-651	102	37	:	:	PUNCT
issue-651	103	1	h	h	NOUN
issue-651	103	2	h	h	NOUN
issue-651	103	3	et	et	PROPN
issue-651	103	4	pt=	pt=	VERB
issue-651	103	5	⋅0	⋅0	PROPN
issue-651	103	6	,	,	PUNCT
issue-651	103	7	(	(	PUNCT
issue-651	103	8	1	1	X
issue-651	103	9	)	)	PUNCT
issue-651	104	1	where	where	SCONJ
issue-651	104	2	ht	ht	PROPN
issue-651	104	3	–	–	PUNCT
issue-651	104	4	employee	employee	NOUN
issue-651	104	5	’s	’s	PART
issue-651	104	6	human	human	ADJ
issue-651	104	7	capital	capital	NOUN
issue-651	104	8	;	;	PUNCT
issue-651	104	9	h	h	NOUN
issue-651	104	10	0	0	PUNCT
issue-651	104	11	–	–	PUNCT
issue-651	104	12	initial	initial	ADJ
issue-651	104	13	investments	investment	NOUN
issue-651	104	14	;	;	PUNCT
issue-651	104	15	p	p	X
issue-651	104	16	–	–	PUNCT
issue-651	104	17	risk	risk	NOUN
issue-651	104	18	premium	premium	NOUN
issue-651	104	19	;	;	PUNCT
issue-651	104	20	t	t	X
issue-651	104	21	–	–	PUNCT
issue-651	104	22	capitalization	capitalization	NOUN
issue-651	104	23	period	period	NOUN
issue-651	104	24	.	.	PUNCT
issue-651	105	1	the	the	DET
issue-651	105	2	cost	cost	NOUN
issue-651	105	3	of	of	ADP
issue-651	105	4	employee	employee	NOUN
issue-651	105	5	’s	’s	PART
issue-651	105	6	human	human	ADJ
issue-651	105	7	capital	capital	NOUN
issue-651	105	8	is	be	AUX
issue-651	105	9	the	the	DET
issue-651	105	10	result	result	NOUN
issue-651	105	11	of	of	ADP
issue-651	105	12	the	the	DET
issue-651	105	13	capitalization	capitalization	NOUN
issue-651	105	14	of	of	ADP
issue-651	105	15	the	the	DET
issue-651	105	16	costs	cost	NOUN
issue-651	105	17	of	of	ADP
issue-651	105	18	its	its	PRON
issue-651	105	19	maintenance	maintenance	NOUN
issue-651	105	20	and	and	CCONJ
issue-651	105	21	formation	formation	NOUN
issue-651	105	22	.	.	PUNCT
issue-651	106	1	these	these	DET
issue-651	106	2	investments	investment	NOUN
issue-651	106	3	are	be	AUX
issue-651	106	4	the	the	DET
issue-651	106	5	source	source	NOUN
issue-651	106	6	of	of	ADP
issue-651	106	7	the	the	DET
issue-651	106	8	employee	employee	NOUN
issue-651	106	9	’s	’s	PART
issue-651	106	10	ability	ability	NOUN
issue-651	106	11	to	to	PART
issue-651	106	12	perform	perform	VERB
issue-651	106	13	work	work	NOUN
issue-651	106	14	,	,	PUNCT
issue-651	106	15	which	which	PRON
issue-651	106	16	is	be	AUX
issue-651	106	17	improved	improve	VERB
issue-651	106	18	along	along	ADP
issue-651	106	19	with	with	ADP
issue-651	106	20	an	an	DET
issue-651	106	21	increase	increase	NOUN
issue-651	106	22	in	in	ADP
issue-651	106	23	work	work	NOUN
issue-651	106	24	experience	experience	NOUN
issue-651	106	25	.	.	PUNCT
issue-651	107	1	at	at	ADP
issue-651	107	2	the	the	DET
issue-651	107	3	same	same	ADJ
issue-651	107	4	time	time	NOUN
issue-651	107	5	,	,	PUNCT
issue-651	107	6	scientists	scientist	NOUN
issue-651	107	7	note	note	VERB
issue-651	107	8	that	that	SCONJ
issue-651	107	9	the	the	DET
issue-651	107	10	cost	cost	NOUN
issue-651	107	11	of	of	ADP
issue-651	107	12	human	human	ADJ
issue-651	107	13	capital	capital	NOUN
issue-651	107	14	will	will	AUX
issue-651	107	15	be	be	AUX
issue-651	107	16	constantly	constantly	ADV
issue-651	107	17	changing	change	VERB
issue-651	107	18	since	since	SCONJ
issue-651	107	19	the	the	DET
issue-651	107	20	costs	cost	NOUN
issue-651	107	21	of	of	ADP
issue-651	107	22	its	its	PRON
issue-651	107	23	formation	formation	NOUN
issue-651	107	24	and	and	CCONJ
issue-651	107	25	professional	professional	ADJ
issue-651	107	26	development	development	NOUN
issue-651	107	27	have	have	VERB
issue-651	107	28	permanent	permanent	ADJ
issue-651	107	29	,	,	PUNCT
issue-651	107	30	rather	rather	ADV
issue-651	107	31	than	than	ADP
issue-651	107	32	one	one	NUM
issue-651	107	33	-	-	PUNCT
issue-651	107	34	time	time	NOUN
issue-651	107	35	nature	nature	NOUN
issue-651	107	36	,	,	PUNCT
issue-651	107	37	as	as	SCONJ
issue-651	107	38	it	it	PRON
issue-651	107	39	often	often	ADV
issue-651	107	40	happens	happen	VERB
issue-651	107	41	to	to	ADP
issue-651	107	42	the	the	DET
issue-651	107	43	financial	financial	ADJ
issue-651	107	44	investments	investment	NOUN
issue-651	107	45	.	.	PUNCT
issue-651	108	1	in	in	ADP
issue-651	108	2	view	view	NOUN
issue-651	108	3	of	of	ADP
issue-651	108	4	the	the	DET
issue-651	108	5	abovementioned	abovementione	VERB
issue-651	108	6	,	,	PUNCT
issue-651	108	7	the	the	DET
issue-651	108	8	assessment	assessment	NOUN
issue-651	108	9	method	method	NOUN
issue-651	108	10	is	be	AUX
issue-651	108	11	presented	present	VERB
issue-651	108	12	by	by	ADP
issue-651	108	13	the	the	DET
issue-651	108	14	authors	author	NOUN
issue-651	108	15	in	in	ADP
issue-651	108	16	a	a	DET
issue-651	108	17	formalized	formalized	ADJ
issue-651	108	18	form	form	NOUN
issue-651	108	19	:	:	PUNCT
issue-651	108	20	h	h	PROPN
issue-651	108	21	t	t	NOUN
issue-651	108	22	k	k	PROPN
issue-651	108	23	e	e	PROPN
issue-651	108	24	q	q	PROPN
issue-651	108	25	t	t	PROPN
issue-651	108	26	(	(	PUNCT
issue-651	108	27	)	)	PUNCT
issue-651	108	28	(	(	PUNCT
issue-651	108	29	)	)	PUNCT
issue-651	108	30	(	(	PUNCT
issue-651	108	31	)	)	PUNCT
issue-651	108	32	=	=	SYM
issue-651	109	1	+	+	CCONJ
issue-651	110	1	⋅	⋅	NUM
issue-651	110	2	+	+	PROPN
issue-651	110	3	[	[	PUNCT
issue-651	110	4	]	]	X
issue-651	110	5	1	1	NUM
issue-651	110	6	,	,	PUNCT
issue-651	110	7	(	(	PUNCT
issue-651	110	8	2	2	X
issue-651	110	9	)	)	PUNCT
issue-651	110	10	where	where	SCONJ
issue-651	110	11	h(ò	h(ò	PROPN
issue-651	110	12	)	)	PUNCT
issue-651	110	13	–	–	PUNCT
issue-651	110	14	the	the	DET
issue-651	110	15	cost	cost	NOUN
issue-651	110	16	of	of	ADP
issue-651	110	17	employee	employee	NOUN
issue-651	110	18	’s	’s	PART
issue-651	110	19	human	human	ADJ
issue-651	110	20	capital	capital	NOUN
issue-651	110	21	;	;	PUNCT
issue-651	110	22	k	k	X
issue-651	110	23	–	–	PUNCT
issue-651	110	24	capitalized	capitalize	VERB
issue-651	110	25	costs	cost	NOUN
issue-651	110	26	for	for	ADP
issue-651	110	27	employee	employee	NOUN
issue-651	110	28	’s	’s	PART
issue-651	110	29	maintenance	maintenance	NOUN
issue-651	110	30	;	;	PUNCT
issue-651	110	31	e	e	X
issue-651	110	32	–	–	PUNCT
issue-651	110	33	capitalized	capitalize	VERB
issue-651	110	34	costs	cost	NOUN
issue-651	110	35	for	for	ADP
issue-651	110	36	obtaining	obtain	VERB
issue-651	110	37	vocational	vocational	ADJ
issue-651	110	38	education	education	NOUN
issue-651	110	39	;	;	PUNCT
issue-651	110	40	q	q	PROPN
issue-651	110	41	t	t	PROPN
issue-651	110	42	(	(	PUNCT
issue-651	110	43	)	)	PUNCT
issue-651	110	44	–	–	PUNCT
issue-651	110	45	time	time	NOUN
issue-651	110	46	factor	factor	NOUN
issue-651	110	47	.	.	PUNCT
issue-651	111	1	to	to	PART
issue-651	111	2	calculate	calculate	VERB
issue-651	111	3	the	the	DET
issue-651	111	4	growth	growth	NOUN
issue-651	111	5	of	of	ADP
issue-651	111	6	human	human	ADJ
issue-651	111	7	capital	capital	NOUN
issue-651	111	8	,	,	PUNCT
issue-651	111	9	which	which	PRON
issue-651	111	10	is	be	AUX
issue-651	111	11	generated	generate	VERB
issue-651	111	12	in	in	ADP
issue-651	111	13	the	the	DET
issue-651	111	14	process	process	NOUN
issue-651	111	15	of	of	ADP
issue-651	111	16	labour	labour	ADJ
issue-651	111	17	activity	activity	NOUN
issue-651	111	18	of	of	ADP
issue-651	111	19	each	each	DET
issue-651	111	20	employee	employee	NOUN
issue-651	111	21	,	,	PUNCT
issue-651	111	22	you	you	PRON
issue-651	111	23	must	must	AUX
issue-651	111	24	take	take	VERB
issue-651	111	25	time	time	NOUN
issue-651	111	26	factor	factor	NOUN
issue-651	111	27	into	into	ADP
issue-651	111	28	consideration	consideration	NOUN
issue-651	111	29	.	.	PUNCT
issue-651	112	1	scientists	scientist	NOUN
issue-651	112	2	believe	believe	VERB
issue-651	112	3	that	that	SCONJ
issue-651	112	4	due	due	ADP
issue-651	112	5	to	to	ADP
issue-651	112	6	cyclicality	cyclicality	NOUN
issue-651	112	7	,	,	PUNCT
issue-651	112	8	recurrence	recurrence	NOUN
issue-651	112	9	of	of	ADP
issue-651	112	10	work	work	NOUN
issue-651	112	11	,	,	PUNCT
issue-651	112	12	the	the	DET
issue-651	112	13	employee	employee	NOUN
issue-651	112	14	will	will	AUX
issue-651	112	15	spend	spend	VERB
issue-651	112	16	(	(	PUNCT
issue-651	112	17	w	w	NOUN
issue-651	112	18	)	)	PUNCT
issue-651	112	19	percent	percent	NOUN
issue-651	112	20	less	less	ADJ
issue-651	112	21	effort	effort	NOUN
issue-651	112	22	on	on	ADP
issue-651	112	23	its	its	PRON
issue-651	112	24	implementation	implementation	NOUN
issue-651	112	25	each	each	DET
issue-651	112	26	successive	successive	ADJ
issue-651	112	27	year	year	NOUN
issue-651	112	28	.	.	PUNCT
issue-651	113	1	at	at	ADP
issue-651	113	2	the	the	DET
issue-651	113	3	same	same	ADJ
issue-651	113	4	time	time	NOUN
issue-651	113	5	,	,	PUNCT
issue-651	113	6	the	the	DET
issue-651	113	7	growth	growth	NOUN
issue-651	113	8	of	of	ADP
issue-651	113	9	the	the	DET
issue-651	113	10	ability	ability	NOUN
issue-651	113	11	to	to	PART
issue-651	113	12	perform	perform	VERB
issue-651	113	13	work	work	NOUN
issue-651	113	14	in	in	ADP
issue-651	113	15	the	the	DET
issue-651	113	16	future	future	NOUN
issue-651	113	17	will	will	AUX
issue-651	113	18	have	have	VERB
issue-651	113	19	a	a	DET
issue-651	113	20	downward	downward	ADJ
issue-651	113	21	trend	trend	NOUN
issue-651	113	22	.	.	PUNCT
issue-651	114	1	exactly	exactly	ADV
issue-651	114	2	the	the	DET
issue-651	114	3	procedure	procedure	NOUN
issue-651	114	4	for	for	ADP
issue-651	114	5	calculating	calculate	VERB
issue-651	114	6	this	this	DET
issue-651	114	7	component	component	NOUN
issue-651	114	8	when	when	SCONJ
issue-651	114	9	determining	determine	VERB
issue-651	114	10	the	the	DET
issue-651	114	11	value	value	NOUN
issue-651	114	12	of	of	ADP
issue-651	114	13	human	human	ADJ
issue-651	114	14	capital	capital	NOUN
issue-651	114	15	,	,	PUNCT
issue-651	114	16	in	in	ADP
issue-651	114	17	our	our	PRON
issue-651	114	18	opinion	opinion	NOUN
issue-651	114	19	,	,	PUNCT
issue-651	114	20	is	be	AUX
issue-651	114	21	the	the	DET
issue-651	114	22	main	main	ADJ
issue-651	114	23	disadvantage	disadvantage	NOUN
issue-651	114	24	of	of	ADP
issue-651	114	25	the	the	DET
issue-651	114	26	given	give	VERB
issue-651	114	27	methodology	methodology	NOUN
issue-651	114	28	.	.	PUNCT
issue-651	115	1	the	the	DET
issue-651	115	2	risk	risk	NOUN
issue-651	115	3	is	be	AUX
issue-651	115	4	that	that	SCONJ
issue-651	115	5	the	the	DET
issue-651	115	6	value	value	NOUN
issue-651	115	7	of	of	ADP
issue-651	115	8	experience	experience	NOUN
issue-651	115	9	coefficient	coefficient	NOUN
issue-651	115	10	depends	depend	VERB
issue-651	115	11	on	on	ADP
issue-651	115	12	the	the	DET
issue-651	115	13	evaluator	evaluator	NOUN
issue-651	115	14	’s	’s	PART
issue-651	115	15	subjectivity	subjectivity	NOUN
issue-651	115	16	,	,	PUNCT
issue-651	115	17	which	which	PRON
issue-651	115	18	,	,	PUNCT
issue-651	115	19	in	in	ADP
issue-651	115	20	its	its	PRON
issue-651	115	21	turn	turn	NOUN
issue-651	115	22	,	,	PUNCT
issue-651	115	23	will	will	AUX
issue-651	115	24	affect	affect	VERB
issue-651	115	25	the	the	DET
issue-651	115	26	final	final	ADJ
issue-651	115	27	estimated	estimate	VERB
issue-651	115	28	value	value	NOUN
issue-651	115	29	of	of	ADP
issue-651	115	30	human	human	ADJ
issue-651	115	31	capital	capital	NOUN
issue-651	115	32	.	.	PUNCT
issue-651	116	1	however	however	ADV
issue-651	116	2	,	,	PUNCT
issue-651	116	3	despite	despite	SCONJ
issue-651	116	4	this	this	DET
issue-651	116	5	disadvantage	disadvantage	NOUN
issue-651	116	6	,	,	PUNCT
issue-651	116	7	taking	take	VERB
issue-651	116	8	into	into	ADP
issue-651	116	9	account	account	NOUN
issue-651	116	10	the	the	DET
issue-651	116	11	time	time	NOUN
issue-651	116	12	factor	factor	NOUN
issue-651	116	13	when	when	SCONJ
issue-651	116	14	determining	determine	VERB
issue-651	116	15	the	the	DET
issue-651	116	16	value	value	NOUN
issue-651	116	17	of	of	ADP
issue-651	116	18	human	human	ADJ
issue-651	116	19	capital	capital	NOUN
issue-651	116	20	makes	make	VERB
issue-651	116	21	it	it	PRON
issue-651	116	22	possible	possible	ADJ
issue-651	116	23	to	to	PART
issue-651	116	24	assess	assess	VERB
issue-651	116	25	its	its	PRON
issue-651	116	26	important	important	ADJ
issue-651	116	27	structural	structural	ADJ
issue-651	116	28	part	part	NOUN
issue-651	116	29	–	–	PUNCT
issue-651	116	30	experience	experience	NOUN
issue-651	116	31	:	:	PUNCT
issue-651	116	32	q	q	PROPN
issue-651	117	1	t	t	X
issue-651	117	2	t	t	X
issue-651	117	3	w	w	PROPN
issue-651	117	4	(	(	PUNCT
issue-651	117	5	)	)	PUNCT
issue-651	117	6	ln	ln	ADJ
issue-651	117	7	(	(	PUNCT
issue-651	117	8	)	)	PUNCT
issue-651	117	9	ln=	ln=	NOUN
issue-651	117	10	−	−	NOUN
issue-651	118	1	−	−	NUM
issue-651	118	2	1	1	NUM
issue-651	118	3	1	1	NUM
issue-651	118	4	2	2	NUM
issue-651	118	5	,	,	PUNCT
issue-651	118	6	(	(	PUNCT
issue-651	118	7	3	3	X
issue-651	118	8	)	)	PUNCT
issue-651	119	1	where	where	SCONJ
issue-651	119	2	q	q	PROPN
issue-651	119	3	t	t	PROPN
issue-651	119	4	(	(	PUNCT
issue-651	119	5	)	)	PUNCT
issue-651	119	6	–	–	PUNCT
issue-651	119	7	time	time	NOUN
issue-651	119	8	factor	factor	NOUN
issue-651	119	9	;	;	PUNCT
issue-651	119	10	w	w	X
issue-651	119	11	–	–	PUNCT
issue-651	119	12	employee	employee	NOUN
issue-651	119	13	’s	’s	PART
issue-651	119	14	training	training	NOUN
issue-651	119	15	coefficient	coefficient	NOUN
issue-651	119	16	;	;	PUNCT
issue-651	119	17	t	t	PROPN
issue-651	119	18	–	–	PUNCT
issue-651	119	19	years	year	NOUN
issue-651	119	20	of	of	ADP
issue-651	119	21	employee	employee	NOUN
issue-651	119	22	’s	’s	PART
issue-651	119	23	professional	professional	ADJ
issue-651	119	24	activity	activity	NOUN
issue-651	119	25	,	,	PUNCT
issue-651	119	26	t	t	X
issue-651	119	27	>	>	X
issue-651	119	28	1	1	NUM
issue-651	119	29	.	.	PUNCT
issue-651	120	1	uncomplicated	uncomplicated	ADJ
issue-651	120	2	mathematical	mathematical	ADJ
issue-651	120	3	transformations	transformation	NOUN
issue-651	120	4	make	make	VERB
issue-651	120	5	it	it	PRON
issue-651	120	6	possible	possible	ADJ
issue-651	120	7	to	to	PART
issue-651	120	8	apply	apply	VERB
issue-651	120	9	the	the	DET
issue-651	120	10	formula	formula	NOUN
issue-651	120	11	for	for	ADP
issue-651	120	12	calculating	calculate	VERB
issue-651	120	13	employee	employee	NOUN
issue-651	120	14	’s	’s	PART
issue-651	120	15	human	human	ADJ
issue-651	120	16	capital	capital	NOUN
issue-651	120	17	as	as	ADP
issue-651	120	18	the	the	DET
issue-651	120	19	sum	sum	NOUN
issue-651	120	20	of	of	ADP
issue-651	120	21	three	three	NUM
issue-651	120	22	components	component	NOUN
issue-651	120	23	:	:	PUNCT
issue-651	121	1	h	h	PROPN
issue-651	121	2	t	t	NOUN
issue-651	121	3	k	k	PROPN
issue-651	121	4	e	e	PROPN
issue-651	121	5	d	d	PROPN
issue-651	121	6	t	t	PROPN
issue-651	121	7	(	(	PUNCT
issue-651	121	8	)	)	PUNCT
issue-651	121	9	(	(	PUNCT
issue-651	121	10	)	)	PUNCT
issue-651	121	11	=	=	PUNCT
issue-651	122	1	+	+	CCONJ
issue-651	122	2	+	+	CCONJ
issue-651	122	3	;	;	PUNCT
issue-651	122	4	(	(	PUNCT
issue-651	122	5	4	4	X
issue-651	122	6	)	)	PUNCT
issue-651	123	1	d	d	NOUN
issue-651	123	2	t	t	NOUN
issue-651	123	3	k	k	PROPN
issue-651	123	4	e	e	PROPN
issue-651	123	5	q	q	PROPN
issue-651	123	6	t	t	PROPN
issue-651	123	7	(	(	PUNCT
issue-651	123	8	)	)	PUNCT
issue-651	123	9	(	(	PUNCT
issue-651	123	10	)	)	PUNCT
issue-651	123	11	(	(	PUNCT
issue-651	123	12	)	)	PUNCT
issue-651	123	13	=	=	SYM
issue-651	124	1	+	+	CCONJ
issue-651	124	2	⋅	⋅	PROPN
issue-651	124	3	,	,	PUNCT
issue-651	124	4	(	(	PUNCT
issue-651	124	5	5	5	NUM
issue-651	124	6	)	)	PUNCT
issue-651	124	7	where	where	SCONJ
issue-651	124	8	h(ò	h(ò	PROPN
issue-651	124	9	)	)	PUNCT
issue-651	124	10	–	–	PUNCT
issue-651	124	11	the	the	DET
issue-651	124	12	cost	cost	NOUN
issue-651	124	13	of	of	ADP
issue-651	124	14	employee	employee	NOUN
issue-651	124	15	’s	’s	PART
issue-651	124	16	human	human	ADJ
issue-651	124	17	capital	capital	NOUN
issue-651	124	18	;	;	PUNCT
issue-651	124	19	k	k	X
issue-651	124	20	–	–	PUNCT
issue-651	124	21	capitalized	capitalize	VERB
issue-651	124	22	costs	cost	NOUN
issue-651	124	23	for	for	ADP
issue-651	124	24	employee	employee	NOUN
issue-651	124	25	’s	’s	PART
issue-651	124	26	maintenance	maintenance	NOUN
issue-651	124	27	;	;	PUNCT
issue-651	124	28	e	e	X
issue-651	124	29	–	–	PUNCT
issue-651	124	30	capitalized	capitalize	VERB
issue-651	124	31	costs	cost	NOUN
issue-651	124	32	for	for	ADP
issue-651	124	33	obtaining	obtain	VERB
issue-651	124	34	vocational	vocational	ADJ
issue-651	124	35	education	education	NOUN
issue-651	124	36	;	;	PUNCT
issue-651	124	37	d(t	d(t	PROPN
issue-651	124	38	)	)	PUNCT
issue-651	124	39	–	–	PUNCT
issue-651	124	40	the	the	DET
issue-651	124	41	cost	cost	NOUN
issue-651	124	42	of	of	ADP
issue-651	124	43	employee	employee	NOUN
issue-651	124	44	’s	’s	PART
issue-651	124	45	experience	experience	NOUN
issue-651	124	46	;	;	PUNCT
issue-651	124	47	q	q	PROPN
issue-651	124	48	t	t	PROPN
issue-651	124	49	(	(	PUNCT
issue-651	124	50	)	)	PUNCT
issue-651	124	51	–	–	PUNCT
issue-651	124	52	time	time	NOUN
issue-651	124	53	factor	factor	NOUN
issue-651	124	54	.	.	PUNCT
issue-651	125	1	agreeing	agree	VERB
issue-651	125	2	in	in	ADP
issue-651	125	3	general	general	ADJ
issue-651	125	4	with	with	ADP
issue-651	125	5	the	the	DET
issue-651	125	6	logic	logic	NOUN
issue-651	125	7	of	of	ADP
issue-651	125	8	the	the	DET
issue-651	125	9	scientists	scientist	NOUN
issue-651	125	10	referring	refer	VERB
issue-651	125	11	to	to	ADP
issue-651	125	12	the	the	DET
issue-651	125	13	approach	approach	NOUN
issue-651	125	14	to	to	ADP
issue-651	125	15	human	human	ADJ
issue-651	125	16	capital	capital	NOUN
issue-651	125	17	assessment	assessment	NOUN
issue-651	125	18	,	,	PUNCT
issue-651	125	19	we	we	PRON
issue-651	125	20	believe	believe	VERB
issue-651	125	21	that	that	SCONJ
issue-651	125	22	the	the	DET
issue-651	125	23	described	describe	VERB
issue-651	125	24	methodology	methodology	NOUN
issue-651	125	25	contains	contain	VERB
issue-651	125	26	inaccuracies	inaccuracy	NOUN
issue-651	125	27	that	that	PRON
issue-651	125	28	require	require	VERB
issue-651	125	29	elimination	elimination	NOUN
issue-651	125	30	through	through	ADP
issue-651	125	31	the	the	DET
issue-651	125	32	introduction	introduction	NOUN
issue-651	125	33	of	of	ADP
issue-651	125	34	certain	certain	ADJ
issue-651	125	35	corrections	correction	NOUN
issue-651	125	36	.	.	PUNCT
issue-651	126	1	in	in	ADP
issue-651	126	2	order	order	NOUN
issue-651	126	3	to	to	PART
issue-651	126	4	do	do	AUX
issue-651	126	5	so	so	ADV
issue-651	126	6	,	,	PUNCT
issue-651	126	7	we	we	PRON
issue-651	126	8	will	will	AUX
issue-651	126	9	consider	consider	VERB
issue-651	126	10	in	in	ADP
issue-651	126	11	details	detail	NOUN
issue-651	126	12	the	the	DET
issue-651	126	13	content	content	NOUN
issue-651	126	14	of	of	ADP
issue-651	126	15	each	each	DET
issue-651	126	16	component	component	NOUN
issue-651	126	17	of	of	ADP
issue-651	126	18	the	the	DET
issue-651	126	19	presented	present	VERB
issue-651	126	20	evaluation	evaluation	NOUN
issue-651	126	21	model	model	NOUN
issue-651	126	22	.	.	PUNCT
issue-651	127	1	the	the	DET
issue-651	127	2	costs	cost	NOUN
issue-651	127	3	on	on	ADP
issue-651	127	4	the	the	DET
issue-651	127	5	employee	employee	NOUN
issue-651	127	6	’s	’s	PART
issue-651	127	7	maintenance	maintenance	NOUN
issue-651	127	8	(	(	PUNCT
issue-651	127	9	k	k	NOUN
issue-651	127	10	)	)	PUNCT
issue-651	127	11	include	include	VERB
issue-651	127	12	the	the	DET
issue-651	127	13	investment	investment	NOUN
issue-651	127	14	in	in	ADP
issue-651	127	15	the	the	DET
issue-651	127	16	formation	formation	NOUN
issue-651	127	17	of	of	ADP
issue-651	127	18	the	the	DET
issue-651	127	19	human	human	ADJ
issue-651	127	20	body	body	NOUN
issue-651	127	21	as	as	ADP
issue-651	127	22	a	a	DET
issue-651	127	23	carrier	carrier	NOUN
issue-651	127	24	of	of	ADP
issue-651	127	25	accumulated	accumulate	VERB
issue-651	127	26	professional	professional	ADJ
issue-651	127	27	knowledge	knowledge	NOUN
issue-651	127	28	(	(	PUNCT
issue-651	127	29	abilities	ability	NOUN
issue-651	127	30	,	,	PUNCT
issue-651	127	31	skills	skill	NOUN
issue-651	127	32	)	)	PUNCT
issue-651	127	33	and	and	CCONJ
issue-651	127	34	investment	investment	NOUN
issue-651	127	35	in	in	ADP
issue-651	127	36	basic	basic	ADJ
issue-651	127	37	education	education	NOUN
issue-651	127	38	.	.	PUNCT
issue-651	128	1	since	since	SCONJ
issue-651	128	2	basic	basic	ADJ
issue-651	128	3	education	education	NOUN
issue-651	128	4	is	be	AUX
issue-651	128	5	free	free	ADJ
issue-651	128	6	,	,	PUNCT
issue-651	128	7	the	the	DET
issue-651	128	8	total	total	ADJ
issue-651	128	9	amount	amount	NOUN
issue-651	128	10	of	of	ADP
issue-651	128	11	costs	cost	NOUN
issue-651	128	12	is	be	AUX
issue-651	128	13	reduced	reduce	VERB
issue-651	128	14	to	to	ADP
issue-651	128	15	the	the	DET
issue-651	128	16	capitalized	capitalize	VERB
issue-651	128	17	investments	investment	NOUN
issue-651	128	18	in	in	ADP
issue-651	128	19	human	human	ADJ
issue-651	128	20	physical	physical	ADJ
issue-651	128	21	development	development	NOUN
issue-651	128	22	.	.	PUNCT
issue-651	129	1	besides	besides	SCONJ
issue-651	129	2	,	,	PUNCT
issue-651	129	3	the	the	DET
issue-651	129	4	value	value	NOUN
issue-651	129	5	of	of	ADP
issue-651	129	6	basic	basic	ADJ
issue-651	129	7	knowledge	knowledge	NOUN
issue-651	129	8	does	do	AUX
issue-651	129	9	not	not	PART
issue-651	129	10	matter	matter	VERB
issue-651	129	11	,	,	PUNCT
issue-651	129	12	as	as	SCONJ
issue-651	129	13	,	,	PUNCT
issue-651	129	14	let	let	VERB
issue-651	129	15	’s	’s	PRON
issue-651	129	16	say	say	VERB
issue-651	129	17	,	,	PUNCT
issue-651	129	18	professional	professional	ADJ
issue-651	129	19	knowledge	knowledge	NOUN
issue-651	129	20	.	.	PUNCT
issue-651	130	1	one	one	NUM
issue-651	130	2	of	of	ADP
issue-651	130	3	the	the	DET
issue-651	130	4	founders	founder	NOUN
issue-651	130	5	of	of	ADP
issue-651	130	6	the	the	DET
issue-651	130	7	theory	theory	NOUN
issue-651	130	8	of	of	ADP
issue-651	130	9	human	human	ADJ
issue-651	130	10	capital	capital	NOUN
issue-651	130	11	g.	g.	PROPN
issue-651	130	12	becker	becker	PROPN
issue-651	130	13	asserted	assert	VERB
issue-651	130	14	that	that	SCONJ
issue-651	130	15	an	an	DET
issue-651	130	16	employee	employee	NOUN
issue-651	130	17	who	who	PRON
issue-651	130	18	has	have	VERB
issue-651	130	19	a	a	DET
issue-651	130	20	specific	specific	ADJ
issue-651	130	21	human	human	ADJ
issue-651	130	22	capital	capital	NOUN
issue-651	130	23	than	than	ADP
issue-651	130	24	an	an	DET
issue-651	130	25	employee	employee	NOUN
issue-651	130	26	with	with	ADP
issue-651	130	27	the	the	DET
issue-651	130	28	total	total	ADJ
issue-651	130	29	capital	capital	NOUN
issue-651	130	30	is	be	AUX
issue-651	130	31	more	more	ADV
issue-651	130	32	valuable	valuable	ADJ
issue-651	130	33	for	for	ADP
issue-651	130	34	the	the	DET
issue-651	130	35	company	company	NOUN
issue-651	130	36	(	(	PUNCT
issue-651	130	37	becker	becker	NOUN
issue-651	130	38	,	,	PUNCT
issue-651	130	39	1993	1993	NUM
issue-651	130	40	)	)	PUNCT
issue-651	130	41	.	.	PUNCT
issue-651	131	1	we	we	PRON
issue-651	131	2	believe	believe	VERB
issue-651	131	3	that	that	SCONJ
issue-651	131	4	the	the	DET
issue-651	131	5	size	size	NOUN
issue-651	131	6	of	of	ADP
issue-651	131	7	subsistence	subsistence	NOUN
issue-651	131	8	minimum	minimum	NOUN
issue-651	131	9	established	establish	VERB
issue-651	131	10	by	by	ADP
issue-651	131	11	law	law	NOUN
issue-651	131	12	and	and	CCONJ
issue-651	131	13	accumulated	accumulate	VERB
issue-651	131	14	before	before	ADP
issue-651	131	15	the	the	DET
issue-651	131	16	beginning	beginning	NOUN
issue-651	131	17	of	of	ADP
issue-651	131	18	human	human	ADJ
issue-651	131	19	labour	labour	NOUN
issue-651	131	20	activity	activity	NOUN
issue-651	131	21	can	can	AUX
issue-651	131	22	be	be	AUX
issue-651	131	23	considered	consider	VERB
issue-651	131	24	as	as	ADP
issue-651	131	25	an	an	DET
issue-651	131	26	investment	investment	NOUN
issue-651	131	27	in	in	ADP
issue-651	131	28	the	the	DET
issue-651	131	29	formation	formation	NOUN
issue-651	131	30	of	of	ADP
issue-651	131	31	physical	physical	ADJ
issue-651	131	32	abilities	ability	NOUN
issue-651	131	33	of	of	ADP
issue-651	131	34	future	future	ADJ
issue-651	131	35	employees	employee	NOUN
issue-651	131	36	.	.	PUNCT
issue-651	132	1	the	the	DET
issue-651	132	2	costs	cost	NOUN
issue-651	132	3	of	of	ADP
issue-651	132	4	obtaining	obtain	VERB
issue-651	132	5	education	education	NOUN
issue-651	132	6	(	(	PUNCT
issue-651	132	7	e	e	NOUN
issue-651	132	8	)	)	PUNCT
issue-651	132	9	are	be	AUX
issue-651	132	10	equal	equal	ADJ
issue-651	132	11	to	to	ADP
issue-651	132	12	the	the	DET
issue-651	132	13	amount	amount	NOUN
issue-651	132	14	of	of	ADP
issue-651	132	15	money	money	NOUN
issue-651	132	16	invested	invest	VERB
issue-651	132	17	by	by	ADP
issue-651	132	18	the	the	DET
issue-651	132	19	employee	employee	NOUN
issue-651	132	20	in	in	ADP
issue-651	132	21	the	the	DET
issue-651	132	22	formation	formation	NOUN
issue-651	132	23	of	of	ADP
issue-651	132	24	knowledge	knowledge	NOUN
issue-651	132	25	required	require	VERB
issue-651	132	26	for	for	ADP
issue-651	132	27	the	the	DET
issue-651	132	28	performance	performance	NOUN
issue-651	132	29	baltic	baltic	PROPN
issue-651	132	30	journal	journal	PROPN
issue-651	132	31	of	of	ADP
issue-651	132	32	economic	economic	ADJ
issue-651	132	33	studies	study	NOUN
issue-651	132	34	181	181	NUM
issue-651	132	35	vol	vol	NOUN
issue-651	132	36	.	.	PROPN
issue-651	133	1	5	5	NUM
issue-651	133	2	,	,	PUNCT
issue-651	133	3	no	no	INTJ
issue-651	133	4	.	.	NOUN
issue-651	133	5	2	2	NUM
issue-651	133	6	,	,	PUNCT
issue-651	133	7	2019	2019	NUM
issue-651	133	8	of	of	ADP
issue-651	133	9	his	his	PRON
issue-651	133	10	/	/	SYM
issue-651	133	11	her	her	PRON
issue-651	133	12	labour	labour	NOUN
issue-651	133	13	activity	activity	NOUN
issue-651	133	14	.	.	PUNCT
issue-651	134	1	to	to	PART
issue-651	134	2	take	take	VERB
issue-651	134	3	into	into	ADP
issue-651	134	4	account	account	NOUN
issue-651	134	5	the	the	DET
issue-651	134	6	quality	quality	NOUN
issue-651	134	7	of	of	ADP
issue-651	134	8	specialist	specialist	NOUN
issue-651	134	9	’s	’s	PART
issue-651	134	10	training	training	NOUN
issue-651	134	11	,	,	PUNCT
issue-651	134	12	we	we	PRON
issue-651	134	13	offer	offer	VERB
issue-651	134	14	aggregate	aggregate	ADJ
issue-651	134	15	costs	cost	NOUN
issue-651	134	16	on	on	ADP
issue-651	134	17	education	education	NOUN
issue-651	134	18	to	to	PART
issue-651	134	19	be	be	AUX
issue-651	134	20	adjusted	adjust	VERB
issue-651	134	21	on	on	ADP
issue-651	134	22	the	the	DET
issue-651	134	23	success	success	NOUN
issue-651	134	24	rate	rate	NOUN
issue-651	134	25	of	of	ADP
issue-651	134	26	education	education	NOUN
issue-651	134	27	calculated	calculate	VERB
issue-651	134	28	on	on	ADP
issue-651	134	29	the	the	DET
issue-651	134	30	basis	basis	NOUN
issue-651	134	31	of	of	ADP
issue-651	134	32	the	the	DET
issue-651	134	33	average	average	ADJ
issue-651	134	34	score	score	NOUN
issue-651	134	35	of	of	ADP
issue-651	134	36	academic	academic	ADJ
issue-651	134	37	certificates	certificate	NOUN
issue-651	134	38	(	(	PUNCT
issue-651	134	39	k	k	NOUN
issue-651	134	40	)	)	PUNCT
issue-651	134	41	.	.	PUNCT
issue-651	135	1	having	having	AUX
issue-651	135	2	calculated	calculate	VERB
issue-651	135	3	the	the	DET
issue-651	135	4	influence	influence	NOUN
issue-651	135	5	of	of	ADP
issue-651	135	6	time	time	NOUN
issue-651	135	7	factor	factor	NOUN
issue-651	135	8	(	(	PUNCT
issue-651	135	9	q	q	PROPN
issue-651	135	10	(	(	PUNCT
issue-651	135	11	t	t	NOUN
issue-651	135	12	)	)	PUNCT
issue-651	135	13	)	)	PUNCT
issue-651	135	14	on	on	ADP
issue-651	135	15	the	the	DET
issue-651	135	16	value	value	NOUN
issue-651	135	17	of	of	ADP
issue-651	135	18	human	human	ADJ
issue-651	135	19	capital	capital	NOUN
issue-651	135	20	by	by	ADP
issue-651	135	21	the	the	DET
issue-651	135	22	formula	formula	NOUN
issue-651	135	23	(	(	PUNCT
issue-651	135	24	3	3	NUM
issue-651	135	25	)	)	PUNCT
issue-651	135	26	,	,	PUNCT
issue-651	135	27	it	it	PRON
issue-651	135	28	was	be	AUX
issue-651	135	29	established	establish	VERB
issue-651	135	30	that	that	SCONJ
issue-651	135	31	during	during	ADP
issue-651	135	32	the	the	DET
issue-651	135	33	first	first	ADJ
issue-651	135	34	years	year	NOUN
issue-651	135	35	of	of	ADP
issue-651	135	36	employee	employee	NOUN
issue-651	135	37	’s	’s	PART
issue-651	135	38	labour	labour	ADJ
issue-651	135	39	activity	activity	NOUN
issue-651	135	40	(	(	PUNCT
issue-651	135	41	1	1	NUM
issue-651	135	42	to	to	PART
issue-651	135	43	5	5	NUM
issue-651	135	44	years	year	NOUN
issue-651	135	45	depending	depend	VERB
issue-651	135	46	on	on	ADP
issue-651	135	47	the	the	DET
issue-651	135	48	value	value	NOUN
issue-651	135	49	of	of	ADP
issue-651	135	50	training	training	NOUN
issue-651	135	51	coefficient	coefficient	NOUN
issue-651	135	52	(	(	PUNCT
issue-651	135	53	w	w	NOUN
issue-651	135	54	)	)	PUNCT
issue-651	135	55	)	)	PUNCT
issue-651	135	56	,	,	PUNCT
issue-651	135	57	there	there	PRON
issue-651	135	58	is	be	VERB
issue-651	135	59	a	a	DET
issue-651	135	60	decrease	decrease	NOUN
issue-651	135	61	in	in	ADP
issue-651	135	62	the	the	DET
issue-651	135	63	value	value	NOUN
issue-651	135	64	of	of	ADP
issue-651	135	65	human	human	ADJ
issue-651	135	66	capital	capital	NOUN
issue-651	135	67	due	due	ADP
issue-651	135	68	to	to	ADP
issue-651	135	69	the	the	DET
issue-651	135	70	fact	fact	NOUN
issue-651	135	71	that	that	SCONJ
issue-651	135	72	an	an	DET
issue-651	135	73	indicator	indicator	NOUN
issue-651	135	74	(	(	PUNCT
issue-651	135	75	q	q	PROPN
issue-651	135	76	(	(	PUNCT
issue-651	135	77	t	t	NOUN
issue-651	135	78	)	)	PUNCT
issue-651	135	79	)	)	PUNCT
issue-651	135	80	gains	gain	VERB
issue-651	135	81	negative	negative	ADJ
issue-651	135	82	value	value	NOUN
issue-651	135	83	.	.	PUNCT
issue-651	136	1	in	in	ADP
issue-651	136	2	our	our	PRON
issue-651	136	3	opinion	opinion	NOUN
issue-651	136	4	,	,	PUNCT
issue-651	136	5	this	this	DET
issue-651	136	6	position	position	NOUN
issue-651	136	7	is	be	AUX
issue-651	136	8	false	false	ADJ
issue-651	136	9	because	because	SCONJ
issue-651	136	10	exactly	exactly	ADV
issue-651	136	11	the	the	DET
issue-651	136	12	first	first	ADJ
issue-651	136	13	years	year	NOUN
issue-651	136	14	of	of	ADP
issue-651	136	15	practical	practical	ADJ
issue-651	136	16	activity	activity	NOUN
issue-651	136	17	are	be	AUX
issue-651	136	18	the	the	DET
issue-651	136	19	most	most	ADV
issue-651	136	20	valuable	valuable	ADJ
issue-651	136	21	.	.	PUNCT
issue-651	137	1	during	during	ADP
issue-651	137	2	this	this	DET
issue-651	137	3	period	period	NOUN
issue-651	137	4	,	,	PUNCT
issue-651	137	5	there	there	PRON
issue-651	137	6	is	be	VERB
issue-651	137	7	the	the	DET
issue-651	137	8	consolidation	consolidation	NOUN
issue-651	137	9	of	of	ADP
issue-651	137	10	theoretical	theoretical	ADJ
issue-651	137	11	knowledge	knowledge	NOUN
issue-651	137	12	and	and	CCONJ
issue-651	137	13	employee	employee	NOUN
issue-651	137	14	’s	’s	PART
issue-651	137	15	development	development	NOUN
issue-651	137	16	as	as	ADP
issue-651	137	17	a	a	DET
issue-651	137	18	qualified	qualified	ADJ
issue-651	137	19	specialist	specialist	NOUN
issue-651	137	20	,	,	PUNCT
issue-651	137	21	therefore	therefore	ADV
issue-651	137	22	,	,	PUNCT
issue-651	137	23	the	the	DET
issue-651	137	24	value	value	NOUN
issue-651	137	25	of	of	ADP
issue-651	137	26	human	human	ADJ
issue-651	137	27	capital	capital	NOUN
issue-651	137	28	should	should	AUX
issue-651	137	29	have	have	AUX
issue-651	137	30	increased	increase	VERB
issue-651	137	31	.	.	PUNCT
issue-651	138	1	in	in	ADP
issue-651	138	2	order	order	NOUN
issue-651	138	3	to	to	PART
issue-651	138	4	take	take	VERB
issue-651	138	5	into	into	ADP
issue-651	138	6	account	account	NOUN
issue-651	138	7	the	the	DET
issue-651	138	8	position	position	NOUN
issue-651	138	9	we	we	PRON
issue-651	138	10	outlined	outline	VERB
issue-651	138	11	,	,	PUNCT
issue-651	138	12	we	we	PRON
issue-651	138	13	offer	offer	VERB
issue-651	138	14	to	to	PART
issue-651	138	15	make	make	VERB
issue-651	138	16	changes	change	NOUN
issue-651	138	17	to	to	PART
issue-651	138	18	formula	formula	VERB
issue-651	138	19	3	3	NUM
issue-651	138	20	.	.	PUNCT
issue-651	139	1	the	the	DET
issue-651	139	2	transformed	transform	VERB
issue-651	139	3	formula	formula	NOUN
issue-651	139	4	for	for	ADP
issue-651	139	5	calculating	calculate	VERB
issue-651	139	6	the	the	DET
issue-651	139	7	factor	factor	NOUN
issue-651	139	8	of	of	ADP
issue-651	139	9	experience	experience	NOUN
issue-651	139	10	will	will	AUX
issue-651	139	11	have	have	VERB
issue-651	139	12	the	the	DET
issue-651	139	13	following	follow	VERB
issue-651	139	14	form	form	NOUN
issue-651	139	15	:	:	PUNCT
issue-651	139	16	q	q	PROPN
issue-651	139	17	t	t	PROPN
issue-651	139	18	w	w	PROPN
issue-651	139	19	t	t	PROPN
issue-651	139	20	(	(	PUNCT
issue-651	139	21	)	)	PUNCT
issue-651	139	22	(	(	PUNCT
issue-651	139	23	)	)	PUNCT
issue-651	139	24	=	=	SYM
issue-651	139	25	−	−	PROPN
issue-651	139	26	−1	−1	NOUN
issue-651	139	27	1	1	NUM
issue-651	139	28	,	,	PUNCT
issue-651	139	29	(	(	PUNCT
issue-651	139	30	6	6	NUM
issue-651	139	31	)	)	PUNCT
issue-651	139	32	where	where	SCONJ
issue-651	139	33	q	q	PROPN
issue-651	139	34	t	t	PROPN
issue-651	139	35	(	(	PUNCT
issue-651	139	36	)	)	PUNCT
issue-651	139	37	–	–	PUNCT
issue-651	139	38	time	time	NOUN
issue-651	139	39	factor	factor	NOUN
issue-651	139	40	;	;	PUNCT
issue-651	139	41	w	w	X
issue-651	139	42	–	–	PUNCT
issue-651	139	43	coefficient	coefficient	NOUN
issue-651	139	44	of	of	ADP
issue-651	139	45	employee	employee	NOUN
issue-651	139	46	’s	’s	PART
issue-651	139	47	training	training	NOUN
issue-651	139	48	;	;	PUNCT
issue-651	139	49	t	t	X
issue-651	139	50	–	–	PUNCT
issue-651	139	51	years	year	NOUN
issue-651	139	52	of	of	ADP
issue-651	139	53	employee	employee	NOUN
issue-651	139	54	’s	’s	PART
issue-651	139	55	professional	professional	ADJ
issue-651	139	56	activity	activity	NOUN
issue-651	139	57	.	.	PUNCT
issue-651	140	1	taking	take	VERB
issue-651	140	2	into	into	ADP
issue-651	140	3	account	account	NOUN
issue-651	140	4	the	the	DET
issue-651	140	5	best	good	ADJ
issue-651	140	6	practices	practice	NOUN
issue-651	140	7	of	of	ADP
issue-651	140	8	scientists	scientist	NOUN
issue-651	140	9	in	in	ADP
issue-651	140	10	the	the	DET
issue-651	140	11	part	part	NOUN
issue-651	140	12	of	of	ADP
issue-651	140	13	the	the	DET
issue-651	140	14	human	human	ADJ
issue-651	140	15	capital	capital	NOUN
issue-651	140	16	assessment	assessment	NOUN
issue-651	140	17	and	and	CCONJ
issue-651	140	18	personal	personal	ADJ
issue-651	140	19	perspective	perspective	NOUN
issue-651	140	20	to	to	PART
issue-651	140	21	solve	solve	VERB
issue-651	140	22	this	this	DET
issue-651	140	23	problem	problem	NOUN
issue-651	140	24	,	,	PUNCT
issue-651	140	25	we	we	PRON
issue-651	140	26	offer	offer	VERB
issue-651	140	27	the	the	DET
issue-651	140	28	author	author	NOUN
issue-651	140	29	’s	’s	PART
issue-651	140	30	approach	approach	NOUN
issue-651	140	31	to	to	ADP
issue-651	140	32	the	the	DET
issue-651	140	33	assessment	assessment	NOUN
issue-651	140	34	of	of	ADP
issue-651	140	35	human	human	ADJ
issue-651	140	36	capital	capital	NOUN
issue-651	140	37	.	.	PUNCT
issue-651	141	1	in	in	ADP
issue-651	141	2	accordance	accordance	NOUN
issue-651	141	3	with	with	ADP
issue-651	141	4	the	the	DET
issue-651	141	5	recommended	recommend	VERB
issue-651	141	6	methodology	methodology	NOUN
issue-651	141	7	,	,	PUNCT
issue-651	141	8	the	the	DET
issue-651	141	9	total	total	ADJ
issue-651	141	10	cost	cost	NOUN
issue-651	141	11	of	of	ADP
issue-651	141	12	employee	employee	NOUN
issue-651	141	13	’s	’s	PART
issue-651	141	14	human	human	ADJ
issue-651	141	15	capital	capital	NOUN
issue-651	141	16	presented	present	VERB
issue-651	141	17	through	through	ADP
issue-651	141	18	the	the	DET
issue-651	141	19	assessment	assessment	NOUN
issue-651	141	20	of	of	ADP
issue-651	141	21	his	his	PRON
issue-651	141	22	/	/	SYM
issue-651	141	23	her	her	PRON
issue-651	141	24	qualitative	qualitative	ADJ
issue-651	141	25	characteristics	characteristic	NOUN
issue-651	141	26	,	,	PUNCT
issue-651	141	27	namely	namely	ADV
issue-651	141	28	,	,	PUNCT
issue-651	141	29	physical	physical	ADJ
issue-651	141	30	abilities	ability	NOUN
issue-651	141	31	,	,	PUNCT
issue-651	141	32	education	education	NOUN
issue-651	141	33	,	,	PUNCT
issue-651	141	34	experience	experience	NOUN
issue-651	141	35	and	and	CCONJ
issue-651	141	36	professional	professional	ADJ
issue-651	141	37	knowledge	knowledge	NOUN
issue-651	141	38	,	,	PUNCT
issue-651	141	39	must	must	AUX
issue-651	141	40	be	be	AUX
issue-651	141	41	calculated	calculate	VERB
issue-651	141	42	according	accord	VERB
issue-651	141	43	to	to	ADP
issue-651	141	44	the	the	DET
issue-651	141	45	formula	formula	NOUN
issue-651	141	46	:	:	PUNCT
issue-651	141	47	h	h	PROPN
issue-651	141	48	t	t	NOUN
issue-651	141	49	k	k	PROPN
issue-651	141	50	e	e	PROPN
issue-651	141	51	d	d	PROPN
issue-651	141	52	t	t	PROPN
issue-651	141	53	s	s	PROPN
issue-651	141	54	(	(	PUNCT
issue-651	141	55	)	)	PUNCT
issue-651	141	56	(	(	PUNCT
issue-651	141	57	)	)	PUNCT
issue-651	141	58	=	=	PUNCT
issue-651	142	1	+	+	PUNCT
issue-651	142	2	+	+	CCONJ
issue-651	142	3	+	+	CCONJ
issue-651	142	4	,	,	PUNCT
issue-651	142	5	(	(	PUNCT
issue-651	142	6	7	7	NUM
issue-651	142	7	)	)	PUNCT
issue-651	142	8	where	where	SCONJ
issue-651	142	9	н(т	н(т	PROPN
issue-651	142	10	)	)	PUNCT
issue-651	142	11	–	–	PUNCT
issue-651	142	12	the	the	DET
issue-651	142	13	cost	cost	NOUN
issue-651	142	14	of	of	ADP
issue-651	142	15	employee	employee	NOUN
issue-651	142	16	’s	’s	PART
issue-651	142	17	human	human	ADJ
issue-651	142	18	capital	capital	NOUN
issue-651	142	19	,	,	PUNCT
issue-651	142	20	uah	uah	PROPN
issue-651	142	21	;	;	PUNCT
issue-651	142	22	k	k	X
issue-651	142	23	–	–	PUNCT
issue-651	142	24	the	the	DET
issue-651	142	25	cost	cost	NOUN
issue-651	142	26	of	of	ADP
issue-651	142	27	physical	physical	ADJ
issue-651	142	28	abilities	ability	NOUN
issue-651	142	29	,	,	PUNCT
issue-651	142	30	uah	uah	PROPN
issue-651	142	31	;	;	PUNCT
issue-651	142	32	е	е	X
issue-651	142	33	–	–	PUNCT
issue-651	142	34	the	the	DET
issue-651	142	35	cost	cost	NOUN
issue-651	142	36	of	of	ADP
issue-651	142	37	education	education	NOUN
issue-651	142	38	;	;	PUNCT
issue-651	142	39	d(t	d(t	PROPN
issue-651	142	40	)	)	PUNCT
issue-651	142	41	–	–	PUNCT
issue-651	142	42	the	the	DET
issue-651	142	43	cost	cost	NOUN
issue-651	142	44	of	of	ADP
issue-651	142	45	experience	experience	NOUN
issue-651	142	46	;	;	PUNCT
issue-651	142	47	s	s	X
issue-651	142	48	–	–	PUNCT
issue-651	142	49	the	the	DET
issue-651	142	50	cost	cost	NOUN
issue-651	142	51	of	of	ADP
issue-651	142	52	professional	professional	ADJ
issue-651	142	53	knowledge	knowledge	NOUN
issue-651	142	54	.	.	PUNCT
issue-651	143	1	here	here	ADV
issue-651	143	2	is	be	AUX
issue-651	143	3	an	an	DET
issue-651	143	4	algorithm	algorithm	NOUN
issue-651	143	5	for	for	ADP
issue-651	143	6	calculating	calculate	VERB
issue-651	143	7	the	the	DET
issue-651	143	8	initial	initial	ADJ
issue-651	143	9	value	value	NOUN
issue-651	143	10	of	of	ADP
issue-651	143	11	employee	employee	NOUN
issue-651	143	12	’s	’s	PART
issue-651	143	13	human	human	ADJ
issue-651	143	14	capital	capital	NOUN
issue-651	143	15	through	through	ADP
issue-651	143	16	the	the	DET
issue-651	143	17	specification	specification	NOUN
issue-651	143	18	of	of	ADP
issue-651	143	19	the	the	DET
issue-651	143	20	methodology	methodology	NOUN
issue-651	143	21	for	for	ADP
issue-651	143	22	assessing	assess	VERB
issue-651	143	23	the	the	DET
issue-651	143	24	components	component	NOUN
issue-651	143	25	of	of	ADP
issue-651	143	26	human	human	ADJ
issue-651	143	27	capital	capital	NOUN
issue-651	143	28	possessed	possess	VERB
issue-651	143	29	by	by	ADP
issue-651	143	30	the	the	DET
issue-651	143	31	employee	employee	NOUN
issue-651	143	32	at	at	ADP
issue-651	143	33	the	the	DET
issue-651	143	34	time	time	NOUN
issue-651	143	35	of	of	ADP
issue-651	143	36	his	his	PRON
issue-651	143	37	/	/	SYM
issue-651	143	38	her	her	PRON
issue-651	143	39	acceptance	acceptance	NOUN
issue-651	143	40	to	to	ADP
issue-651	143	41	the	the	DET
issue-651	143	42	company	company	NOUN
issue-651	143	43	staff	staff	NOUN
issue-651	143	44	(	(	PUNCT
issue-651	143	45	figure	figure	NOUN
issue-651	143	46	2	2	NUM
issue-651	143	47	)	)	PUNCT
issue-651	143	48	.	.	PUNCT
issue-651	144	1	in	in	ADP
issue-651	144	2	the	the	DET
issue-651	144	3	process	process	NOUN
issue-651	144	4	of	of	ADP
issue-651	144	5	conducting	conduct	VERB
issue-651	144	6	business	business	NOUN
issue-651	144	7	,	,	PUNCT
issue-651	144	8	new	new	ADJ
issue-651	144	9	technologies	technology	NOUN
issue-651	144	10	are	be	AUX
issue-651	144	11	introduced	introduce	VERB
issue-651	144	12	,	,	PUNCT
issue-651	144	13	the	the	DET
issue-651	144	14	manufacturing	manufacturing	NOUN
issue-651	144	15	process	process	NOUN
issue-651	144	16	is	be	AUX
issue-651	144	17	complicated	complicate	VERB
issue-651	144	18	,	,	PUNCT
issue-651	144	19	in	in	ADP
issue-651	144	20	general	general	ADJ
issue-651	144	21	,	,	PUNCT
issue-651	144	22	all	all	DET
issue-651	144	23	activities	activity	NOUN
issue-651	144	24	are	be	AUX
issue-651	144	25	carried	carry	VERB
issue-651	144	26	out	out	ADP
issue-651	144	27	under	under	ADP
issue-651	144	28	the	the	DET
issue-651	144	29	conditions	condition	NOUN
issue-651	144	30	of	of	ADP
issue-651	144	31	an	an	DET
issue-651	144	32	unstable	unstable	ADJ
issue-651	144	33	socialeconomic	socialeconomic	ADJ
issue-651	144	34	situation	situation	NOUN
issue-651	144	35	.	.	PUNCT
issue-651	145	1	operation	operation	NOUN
issue-651	145	2	under	under	ADP
issue-651	145	3	the	the	DET
issue-651	145	4	conditions	condition	NOUN
issue-651	145	5	of	of	ADP
issue-651	145	6	uncertainty	uncertainty	NOUN
issue-651	145	7	requires	require	VERB
issue-651	145	8	the	the	DET
issue-651	145	9	employees	employee	NOUN
issue-651	145	10	to	to	PART
issue-651	145	11	master	master	VERB
issue-651	145	12	additional	additional	ADJ
issue-651	145	13	technical	technical	ADJ
issue-651	145	14	-	-	PUNCT
issue-651	145	15	economic	economic	ADJ
issue-651	145	16	knowledge	knowledge	NOUN
issue-651	145	17	formed	form	VERB
issue-651	145	18	by	by	ADP
issue-651	145	19	their	their	PRON
issue-651	145	20	direct	direct	ADJ
issue-651	145	21	participation	participation	NOUN
issue-651	145	22	in	in	ADP
issue-651	145	23	conferences	conference	NOUN
issue-651	145	24	,	,	PUNCT
issue-651	145	25	seminars	seminar	NOUN
issue-651	145	26	,	,	PUNCT
issue-651	145	27	advanced	advanced	ADJ
issue-651	145	28	training	training	NOUN
issue-651	145	29	courses	course	NOUN
issue-651	145	30	,	,	PUNCT
issue-651	145	31	etc	etc	X
issue-651	145	32	.	.	X
issue-651	146	1	the	the	DET
issue-651	146	2	company	company	NOUN
issue-651	146	3	’s	’s	PART
issue-651	146	4	costs	cost	NOUN
issue-651	146	5	for	for	ADP
issue-651	146	6	personnel	personnel	NOUN
issue-651	146	7	training	training	NOUN
issue-651	146	8	according	accord	VERB
issue-651	146	9	to	to	ADP
issue-651	146	10	their	their	PRON
issue-651	146	11	economic	economic	ADJ
issue-651	146	12	content	content	NOUN
issue-651	146	13	are	be	AUX
issue-651	146	14	investments	investment	NOUN
issue-651	146	15	in	in	ADP
issue-651	146	16	human	human	ADJ
issue-651	146	17	capital	capital	NOUN
issue-651	146	18	.	.	PUNCT
issue-651	147	1	taking	take	VERB
issue-651	147	2	into	into	ADP
issue-651	147	3	account	account	NOUN
issue-651	147	4	the	the	DET
issue-651	147	5	foregoing	foregoing	NOUN
issue-651	147	6	,	,	PUNCT
issue-651	147	7	the	the	DET
issue-651	147	8	cost	cost	NOUN
issue-651	147	9	of	of	ADP
issue-651	147	10	professional	professional	ADJ
issue-651	147	11	knowledge	knowledge	NOUN
issue-651	147	12	(	(	PUNCT
issue-651	147	13	s	s	NOUN
issue-651	147	14	)	)	PUNCT
issue-651	147	15	as	as	ADP
issue-651	147	16	a	a	DET
issue-651	147	17	component	component	NOUN
issue-651	147	18	of	of	ADP
issue-651	147	19	human	human	ADJ
issue-651	147	20	capital	capital	NOUN
issue-651	147	21	,	,	PUNCT
issue-651	147	22	we	we	PRON
issue-651	147	23	offer	offer	VERB
issue-651	147	24	to	to	PART
issue-651	147	25	make	make	VERB
issue-651	147	26	an	an	DET
issue-651	147	27	assessment	assessment	NOUN
issue-651	147	28	for	for	ADP
issue-651	147	29	the	the	DET
issue-651	147	30	methodology	methodology	NOUN
issue-651	147	31	presented	present	VERB
issue-651	147	32	in	in	ADP
issue-651	147	33	figure	figure	NOUN
issue-651	147	34	3	3	NUM
issue-651	147	35	.	.	PUNCT
issue-651	148	1	at	at	ADP
issue-651	148	2	the	the	DET
issue-651	148	3	same	same	ADJ
issue-651	148	4	time	time	NOUN
issue-651	148	5	,	,	PUNCT
issue-651	148	6	the	the	DET
issue-651	148	7	change	change	NOUN
issue-651	148	8	in	in	ADP
issue-651	148	9	the	the	DET
issue-651	148	10	initial	initial	ADJ
issue-651	148	11	indicators	indicator	NOUN
issue-651	148	12	(	(	PUNCT
issue-651	148	13	living	living	NOUN
issue-651	148	14	wage	wage	NOUN
issue-651	148	15	,	,	PUNCT
issue-651	148	16	length	length	NOUN
issue-651	148	17	of	of	ADP
issue-651	148	18	service	service	NOUN
issue-651	148	19	,	,	PUNCT
issue-651	148	20	etc	etc	X
issue-651	148	21	.	.	X
issue-651	148	22	)	)	PUNCT
issue-651	148	23	used	use	VERB
issue-651	148	24	when	when	SCONJ
issue-651	148	25	calculating	calculate	VERB
issue-651	148	26	the	the	DET
issue-651	148	27	cost	cost	NOUN
issue-651	148	28	of	of	ADP
issue-651	148	29	an	an	DET
issue-651	148	30	employee	employee	NOUN
issue-651	148	31	’s	’s	PART
issue-651	148	32	human	human	ADJ
issue-651	148	33	capital	capital	NOUN
issue-651	148	34	,	,	PUNCT
issue-651	148	35	requires	require	VERB
issue-651	148	36	a	a	DET
issue-651	148	37	revaluation	revaluation	NOUN
issue-651	148	38	.	.	PUNCT
issue-651	149	1	4	4	X
issue-651	149	2	.	.	X
issue-651	149	3	the	the	DET
issue-651	149	4	income	income	NOUN
issue-651	149	5	-	-	PUNCT
issue-651	149	6	bearing	bear	VERB
issue-651	149	7	method	method	NOUN
issue-651	149	8	of	of	ADP
issue-651	149	9	human	human	ADJ
issue-651	149	10	capital	capital	NOUN
issue-651	149	11	assessment	assessment	NOUN
issue-651	149	12	it	it	PRON
issue-651	149	13	should	should	AUX
issue-651	149	14	be	be	AUX
issue-651	149	15	noted	note	VERB
issue-651	149	16	that	that	SCONJ
issue-651	149	17	recently	recently	ADV
issue-651	149	18	,	,	PUNCT
issue-651	149	19	among	among	ADP
issue-651	149	20	the	the	DET
issue-651	149	21	theorists	theorist	NOUN
issue-651	149	22	and	and	CCONJ
issue-651	149	23	practitioners	practitioner	NOUN
issue-651	149	24	,	,	PUNCT
issue-651	149	25	an	an	DET
issue-651	149	26	income	income	NOUN
issue-651	149	27	-	-	PUNCT
issue-651	149	28	bearing	bear	VERB
issue-651	149	29	approach	approach	NOUN
issue-651	149	30	to	to	PART
issue-651	149	31	calculate	calculate	VERB
issue-651	149	32	the	the	DET
issue-651	149	33	value	value	NOUN
issue-651	149	34	of	of	ADP
issue-651	149	35	human	human	ADJ
issue-651	149	36	capital	capital	NOUN
issue-651	149	37	becomes	become	VERB
issue-651	149	38	more	more	ADV
issue-651	149	39	intangible	intangible	ADJ
issue-651	149	40	assets	asset	NOUN
issue-651	149	41	in	in	ADP
issue-651	149	42	terms	term	NOUN
issue-651	149	43	of	of	ADP
issue-651	149	44	the	the	DET
issue-651	149	45	cost	cost	NOUN
issue-651	149	46	of	of	ADP
issue-651	149	47	vocational	vocational	ADJ
issue-651	149	48	training	training	NOUN
issue-651	149	49	that	that	PRON
issue-651	149	50	brought	bring	VERB
issue-651	149	51	the	the	DET
issue-651	149	52	expected	expect	VERB
issue-651	149	53	result	result	NOUN
issue-651	149	54	the	the	DET
issue-651	149	55	cost	cost	NOUN
issue-651	149	56	is	be	AUX
issue-651	149	57	calculated	calculate	VERB
issue-651	149	58	on	on	ADP
issue-651	149	59	the	the	DET
issue-651	149	60	basis	basis	NOUN
issue-651	149	61	of	of	ADP
issue-651	149	62	data	datum	NOUN
issue-651	149	63	on	on	ADP
issue-651	149	64	the	the	DET
issue-651	149	65	cost	cost	NOUN
issue-651	149	66	of	of	ADP
issue-651	149	67	education	education	NOUN
issue-651	149	68	:	:	PUNCT
issue-651	149	69	,	,	PUNCT
issue-651	149	70	where	where	SCONJ
issue-651	149	71	−	−	PROPN
issue-651	149	72	the	the	DET
issue-651	149	73	initial	initial	ADJ
issue-651	149	74	value	value	NOUN
issue-651	149	75	of	of	ADP
issue-651	149	76	professional	professional	ADJ
issue-651	149	77	knowledge	knowledge	NOUN
issue-651	149	78	;	;	PUNCT
issue-651	149	79	−	−	NOUN
issue-651	149	80	costs	cost	NOUN
issue-651	149	81	,	,	PUNCT
issue-651	149	82	incurred	incur	VERB
issue-651	149	83	by	by	ADP
issue-651	149	84	the	the	DET
issue-651	149	85	company	company	NOUN
issue-651	149	86	for	for	ADP
issue-651	149	87	employee	employee	NOUN
issue-651	149	88	’s	’s	PART
issue-651	149	89	training	training	NOUN
issue-651	149	90	;	;	PUNCT
issue-651	149	91	k	k	PROPN
issue-651	149	92	−	−	NOUN
issue-651	149	93	academic	academic	ADJ
issue-651	149	94	progress	progress	NOUN
issue-651	149	95	coefficient	coefficient	NOUN
issue-651	149	96	(	(	PUNCT
issue-651	149	97	if	if	SCONJ
issue-651	149	98	applicable	applicable	ADJ
issue-651	149	99	)	)	PUNCT
issue-651	149	100	5	5	NUM
issue-651	149	101	grade	grade	NOUN
issue-651	149	102	point	point	NOUN
issue-651	149	103	average	average	NOUN
issue-651	149	104	k	k	PROPN
issue-651	149	105	1,0	1,0	NUM
issue-651	149	106	0,8	0,8	NUM
issue-651	149	107	0,6	0,6	NUM
issue-651	149	108	4	4	NUM
issue-651	149	109	3	3	NUM
issue-651	149	110	initial	initial	ADJ
issue-651	149	111	value	value	NOUN
issue-651	149	112	of	of	ADP
issue-651	149	113	employee	employee	NOUN
issue-651	149	114	’s	’s	PART
issue-651	149	115	professional	professional	ADJ
issue-651	149	116	knowledge	knowledge	NOUN
issue-651	149	117	current	current	ADJ
issue-651	149	118	costs	cost	NOUN
issue-651	149	119	in	in	ADP
issue-651	149	120	terms	term	NOUN
issue-651	149	121	of	of	ADP
issue-651	149	122	the	the	DET
issue-651	149	123	cost	cost	NOUN
issue-651	149	124	of	of	ADP
issue-651	149	125	vocational	vocational	ADJ
issue-651	149	126	training	training	NOUN
issue-651	149	127	that	that	PRON
issue-651	149	128	did	do	AUX
issue-651	149	129	not	not	PART
issue-651	149	130	bring	bring	VERB
issue-651	149	131	the	the	DET
issue-651	149	132	expected	expect	VERB
issue-651	149	133	result	result	NOUN
issue-651	149	134	amortization	amortization	NOUN
issue-651	149	135	method	method	NOUN
issue-651	149	136	of	of	ADP
issue-651	149	137	accelerated	accelerate	VERB
issue-651	149	138	reduction	reduction	NOUN
issue-651	149	139	of	of	ADP
issue-651	149	140	residual	residual	ADJ
issue-651	149	141	value	value	NOUN
issue-651	149	142	:	:	PUNCT
issue-651	149	143	division	division	NOUN
issue-651	149	144	of	of	ADP
issue-651	149	145	the	the	DET
issue-651	149	146	value	value	NOUN
issue-651	149	147	of	of	ADP
issue-651	149	148	the	the	DET
issue-651	149	149	right	right	NOUN
issue-651	149	150	to	to	PART
issue-651	149	151	use	use	VERB
issue-651	149	152	labour	labour	ADJ
issue-651	149	153	assets	asset	NOUN
issue-651	149	154	for	for	ADP
issue-651	149	155	the	the	DET
issue-651	149	156	company	company	NOUN
issue-651	149	157	costs	cost	VERB
issue-651	149	158	during	during	ADP
issue-651	149	159	the	the	DET
issue-651	149	160	expected	expect	VERB
issue-651	149	161	period	period	NOUN
issue-651	149	162	of	of	ADP
issue-651	149	163	their	their	PRON
issue-651	149	164	use	use	NOUN
issue-651	149	165	:	:	PUNCT
issue-651	149	166	(	(	PUNCT
issue-651	149	167	3	3	NUM
issue-651	149	168	-	-	SYM
issue-651	149	169	5	5	NUM
issue-651	149	170	years	year	NOUN
issue-651	149	171	)	)	PUNCT
issue-651	149	172	the	the	DET
issue-651	149	173	cost	cost	NOUN
issue-651	149	174	is	be	AUX
issue-651	149	175	calculated	calculate	VERB
issue-651	149	176	by	by	ADP
issue-651	149	177	summing	sum	VERB
issue-651	149	178	up	up	ADP
issue-651	149	179	the	the	DET
issue-651	149	180	costs	cost	NOUN
issue-651	149	181	for	for	ADP
issue-651	149	182	employee	employee	NOUN
issue-651	149	183	’s	’s	PART
issue-651	149	184	physical	physical	ADJ
issue-651	149	185	development	development	NOUN
issue-651	149	186	until	until	SCONJ
issue-651	149	187	he	he	PRON
issue-651	149	188	/	/	PUNCT
issue-651	149	189	she	she	PRON
issue-651	149	190	reaches	reach	VERB
issue-651	149	191	the	the	DET
issue-651	149	192	working	work	VERB
issue-651	149	193	age	age	NOUN
issue-651	149	194	by	by	ADP
issue-651	149	195	the	the	DET
issue-651	149	196	following	follow	VERB
issue-651	149	197	formula	formula	NOUN
issue-651	149	198	:	:	PUNCT
issue-651	149	199	,	,	PUNCT
issue-651	149	200	where	where	SCONJ
issue-651	149	201	−	−	PROPN
issue-651	149	202	the	the	DET
issue-651	149	203	initial	initial	ADJ
issue-651	149	204	value	value	NOUN
issue-651	149	205	of	of	ADP
issue-651	149	206	physical	physical	ADJ
issue-651	149	207	abilities	ability	NOUN
issue-651	149	208	;	;	PUNCT
issue-651	149	209	т	т	X
issue-651	149	210	–	–	PUNCT
issue-651	149	211	number	number	NOUN
issue-651	149	212	of	of	ADP
issue-651	149	213	years	year	NOUN
issue-651	149	214	according	accord	VERB
issue-651	149	215	to	to	ADP
issue-651	149	216	an	an	DET
issue-651	149	217	age	age	NOUN
issue-651	149	218	-	-	PUNCT
issue-651	149	219	specific	specific	ADJ
issue-651	149	220	category	category	NOUN
issue-651	149	221	,	,	PUNCT
issue-651	149	222	years	year	NOUN
issue-651	149	223	;	;	PUNCT
issue-651	149	224	−	−	NUM
issue-651	149	225	minimum	minimum	ADJ
issue-651	149	226	subsistence	subsistence	NOUN
issue-651	149	227	level	level	NOUN
issue-651	149	228	,	,	PUNCT
issue-651	149	229	established	establish	VERB
issue-651	149	230	by	by	ADP
issue-651	149	231	law	law	NOUN
issue-651	149	232	per	per	ADP
issue-651	149	233	person	person	NOUN
issue-651	149	234	according	accord	VERB
issue-651	149	235	to	to	ADP
issue-651	149	236	age	age	NOUN
issue-651	149	237	-	-	PUNCT
issue-651	149	238	specific	specific	ADJ
issue-651	149	239	category	category	NOUN
issue-651	149	240	initial	initial	ADJ
issue-651	149	241	value	value	NOUN
issue-651	149	242	of	of	ADP
issue-651	149	243	employee	employee	NOUN
issue-651	149	244	’s	’s	PART
issue-651	149	245	human	human	ADJ
issue-651	149	246	capital	capital	NOUN
issue-651	149	247	physical	physical	ADJ
issue-651	149	248	abilities	ability	NOUN
issue-651	149	249	experience	experience	VERB
issue-651	149	250	the	the	DET
issue-651	149	251	cost	cost	NOUN
issue-651	149	252	is	be	AUX
issue-651	149	253	determined	determine	VERB
issue-651	149	254	on	on	ADP
issue-651	149	255	the	the	DET
issue-651	149	256	basis	basis	NOUN
issue-651	149	257	of	of	ADP
issue-651	149	258	data	datum	NOUN
issue-651	149	259	on	on	ADP
issue-651	149	260	the	the	DET
issue-651	149	261	cost	cost	NOUN
issue-651	149	262	of	of	ADP
issue-651	149	263	education	education	NOUN
issue-651	149	264	and	and	CCONJ
issue-651	149	265	grade	grade	NOUN
issue-651	149	266	point	point	NOUN
issue-651	149	267	average	average	NOUN
issue-651	149	268	of	of	ADP
issue-651	149	269	academic	academic	ADJ
issue-651	149	270	diploma	diploma	NOUN
issue-651	149	271	according	accord	VERB
issue-651	149	272	to	to	ADP
issue-651	149	273	the	the	DET
issue-651	149	274	following	follow	VERB
issue-651	149	275	formula	formula	NOUN
issue-651	149	276	:	:	PUNCT
issue-651	149	277	,	,	PUNCT
issue-651	149	278	where	where	SCONJ
issue-651	149	279	−	−	PROPN
issue-651	149	280	the	the	DET
issue-651	149	281	initial	initial	ADJ
issue-651	149	282	value	value	NOUN
issue-651	149	283	of	of	ADP
issue-651	149	284	education	education	NOUN
issue-651	149	285	;	;	PUNCT
issue-651	149	286	−	−	PROPN
issue-651	149	287	cost	cost	NOUN
issue-651	149	288	of	of	ADP
issue-651	149	289	education	education	NOUN
issue-651	149	290	;	;	PUNCT
issue-651	149	291	k	k	PROPN
issue-651	149	292	−	−	PROPN
issue-651	149	293	academic	academic	ADJ
issue-651	149	294	progress	progress	NOUN
issue-651	149	295	coefficient	coefficient	VERB
issue-651	149	296	the	the	DET
issue-651	149	297	cost	cost	NOUN
issue-651	149	298	is	be	AUX
issue-651	149	299	calculated	calculate	VERB
issue-651	149	300	on	on	ADP
issue-651	149	301	the	the	DET
issue-651	149	302	basis	basis	NOUN
issue-651	149	303	of	of	ADP
issue-651	149	304	data	datum	NOUN
issue-651	149	305	on	on	ADP
issue-651	149	306	the	the	DET
issue-651	149	307	cost	cost	NOUN
issue-651	149	308	of	of	ADP
issue-651	149	309	education	education	NOUN
issue-651	149	310	,	,	PUNCT
issue-651	149	311	work	work	NOUN
issue-651	149	312	experience	experience	NOUN
issue-651	149	313	,	,	PUNCT
issue-651	149	314	and	and	CCONJ
issue-651	149	315	factor	factor	NOUN
issue-651	149	316	of	of	ADP
issue-651	149	317	experience	experience	NOUN
issue-651	149	318	according	accord	VERB
issue-651	149	319	to	to	ADP
issue-651	149	320	the	the	DET
issue-651	149	321	following	follow	VERB
issue-651	149	322	formula	formula	NOUN
issue-651	149	323	:	:	PUNCT
issue-651	149	324	;	;	PUNCT
issue-651	149	325	,	,	PUNCT
issue-651	149	326	where	where	SCONJ
issue-651	149	327	−	−	PROPN
issue-651	149	328	the	the	DET
issue-651	149	329	initial	initial	ADJ
issue-651	149	330	value	value	NOUN
issue-651	149	331	of	of	ADP
issue-651	149	332	experience	experience	NOUN
issue-651	149	333	;	;	PUNCT
issue-651	149	334	−	−	NUM
issue-651	149	335	the	the	DET
issue-651	149	336	cost	cost	NOUN
issue-651	149	337	of	of	ADP
issue-651	149	338	employee	employee	NOUN
issue-651	149	339	’s	’s	PART
issue-651	149	340	training	training	NOUN
issue-651	149	341	;	;	PUNCT
issue-651	149	342	w	w	X
issue-651	149	343	−	−	NOUN
issue-651	149	344	training	training	NOUN
issue-651	149	345	coefficient	coefficient	NOUN
issue-651	149	346	;	;	PUNCT
issue-651	149	347	−	−	PROPN
issue-651	149	348	employee	employee	NOUN
issue-651	149	349	’s	’s	PART
issue-651	149	350	working	working	NOUN
issue-651	149	351	experience	experience	NOUN
issue-651	149	352	,	,	PUNCT
issue-651	149	353	years	year	NOUN
issue-651	149	354	education	education	NOUN
issue-651	149	355	grade	grade	NOUN
issue-651	149	356	point	point	NOUN
issue-651	149	357	average	average	NOUN
issue-651	149	358	k	k	PROPN
issue-651	149	359	5	5	NUM
issue-651	149	360	4	4	NUM
issue-651	149	361	3	3	NUM
issue-651	149	362	1,0	1,0	NUM
issue-651	149	363	0,8	0,8	NUM
issue-651	149	364	0,6	0,6	NUM
issue-651	149	365	figure	figure	NOUN
issue-651	149	366	2	2	NUM
issue-651	149	367	.	.	PUNCT
issue-651	149	368	evaluation	evaluation	NOUN
issue-651	149	369	method	method	NOUN
issue-651	149	370	of	of	ADP
issue-651	149	371	the	the	DET
issue-651	149	372	initial	initial	ADJ
issue-651	149	373	value	value	NOUN
issue-651	149	374	of	of	ADP
issue-651	149	375	an	an	DET
issue-651	149	376	employee	employee	NOUN
issue-651	149	377	’s	’s	PART
issue-651	149	378	human	human	PROPN
issue-651	149	379	capital	capital	PROPN
issue-651	149	380	source	source	NOUN
issue-651	149	381	:	:	PUNCT
issue-651	149	382	the	the	DET
issue-651	149	383	author	author	NOUN
issue-651	149	384	’s	’s	PART
issue-651	149	385	development	development	PROPN
issue-651	149	386	baltic	baltic	PROPN
issue-651	149	387	journal	journal	PROPN
issue-651	149	388	of	of	ADP
issue-651	149	389	economic	economic	ADJ
issue-651	149	390	studies	study	NOUN
issue-651	149	391	182	182	NUM
issue-651	149	392	vol	vol	NOUN
issue-651	149	393	.	.	PROPN
issue-651	150	1	5	5	NUM
issue-651	150	2	,	,	PUNCT
issue-651	150	3	no	no	INTJ
issue-651	150	4	.	.	NOUN
issue-651	150	5	2	2	NUM
issue-651	150	6	,	,	PUNCT
issue-651	150	7	2019	2019	NUM
issue-651	150	8	popular	popular	ADJ
issue-651	150	9	;	;	PUNCT
issue-651	150	10	it	it	PRON
issue-651	150	11	is	be	AUX
issue-651	150	12	based	base	VERB
issue-651	150	13	on	on	ADP
issue-651	150	14	the	the	DET
issue-651	150	15	assessment	assessment	NOUN
issue-651	150	16	of	of	ADP
issue-651	150	17	future	future	ADJ
issue-651	150	18	potential	potential	ADJ
issue-651	150	19	benefits	benefit	NOUN
issue-651	150	20	from	from	ADP
issue-651	150	21	its	its	PRON
issue-651	150	22	use	use	NOUN
issue-651	150	23	.	.	PUNCT
issue-651	151	1	scientists	scientist	NOUN
issue-651	151	2	are	be	AUX
issue-651	151	3	convinced	convinced	ADJ
issue-651	151	4	that	that	SCONJ
issue-651	151	5	this	this	DET
issue-651	151	6	approach	approach	NOUN
issue-651	151	7	is	be	AUX
issue-651	151	8	more	more	ADV
issue-651	151	9	logical	logical	ADJ
issue-651	151	10	from	from	ADP
issue-651	151	11	the	the	DET
issue-651	151	12	standpoint	standpoint	NOUN
issue-651	151	13	of	of	ADP
issue-651	151	14	the	the	DET
issue-651	151	15	economy	economy	NOUN
issue-651	151	16	because	because	SCONJ
issue-651	151	17	it	it	PRON
issue-651	151	18	corresponds	correspond	VERB
issue-651	151	19	to	to	ADP
issue-651	151	20	the	the	DET
issue-651	151	21	accepted	accepted	ADJ
issue-651	151	22	perception	perception	NOUN
issue-651	151	23	of	of	ADP
issue-651	151	24	any	any	DET
issue-651	151	25	potential	potential	NOUN
issue-651	151	26	as	as	ADP
issue-651	151	27	an	an	DET
issue-651	151	28	opportunity	opportunity	NOUN
issue-651	151	29	to	to	PART
issue-651	151	30	obtain	obtain	VERB
issue-651	151	31	benefits	benefit	NOUN
issue-651	151	32	in	in	ADP
issue-651	151	33	the	the	DET
issue-651	151	34	future	future	NOUN
issue-651	151	35	,	,	PUNCT
issue-651	151	36	and	and	CCONJ
issue-651	151	37	the	the	DET
issue-651	151	38	possible	possible	ADJ
issue-651	151	39	result	result	NOUN
issue-651	151	40	is	be	AUX
issue-651	151	41	related	relate	VERB
issue-651	151	42	to	to	ADP
issue-651	151	43	a	a	DET
issue-651	151	44	qualitative	qualitative	ADJ
issue-651	151	45	and	and	CCONJ
issue-651	151	46	quantitative	quantitative	ADJ
issue-651	151	47	component	component	NOUN
issue-651	151	48	of	of	ADP
issue-651	151	49	labour	labour	NOUN
issue-651	151	50	potential	potential	NOUN
issue-651	151	51	.	.	PUNCT
issue-651	152	1	in	in	ADP
issue-651	152	2	accordance	accordance	NOUN
issue-651	152	3	with	with	ADP
issue-651	152	4	the	the	DET
issue-651	152	5	income	income	NOUN
issue-651	152	6	-	-	PUNCT
issue-651	152	7	bearing	bear	VERB
issue-651	152	8	approach	approach	NOUN
issue-651	152	9	,	,	PUNCT
issue-651	152	10	human	human	ADJ
issue-651	152	11	capital	capital	NOUN
issue-651	152	12	is	be	AUX
issue-651	152	13	assessed	assess	VERB
issue-651	152	14	by	by	ADP
issue-651	152	15	the	the	DET
issue-651	152	16	discounting	discounting	NOUN
issue-651	152	17	of	of	ADP
issue-651	152	18	the	the	DET
issue-651	152	19	future	future	ADJ
issue-651	152	20	value	value	NOUN
issue-651	152	21	of	of	ADP
issue-651	152	22	income	income	NOUN
issue-651	152	23	from	from	ADP
issue-651	152	24	its	its	PRON
issue-651	152	25	use	use	NOUN
issue-651	152	26	and	and	CCONJ
issue-651	152	27	is	be	AUX
issue-651	152	28	calculated	calculate	VERB
issue-651	152	29	by	by	ADP
issue-651	152	30	the	the	DET
issue-651	152	31	formula	formula	NOUN
issue-651	152	32	:	:	PUNCT
issue-651	153	1	d	d	X
issue-651	153	2	d	d	X
issue-651	153	3	ic	ic	PROPN
issue-651	153	4	t	t	X
issue-651	153	5	t	t	PROPN
issue-651	153	6	=	=	PUNCT
issue-651	153	7	+	+	ADJ
issue-651	153	8	(	(	PUNCT
issue-651	153	9	)	)	PUNCT
issue-651	153	10	1	1	NUM
issue-651	153	11	,	,	PUNCT
issue-651	153	12	(	(	PUNCT
issue-651	153	13	8)	8)	NUM
issue-651	153	14	where	where	SCONJ
issue-651	153	15	dc	dc	PROPN
issue-651	153	16	–	–	PUNCT
issue-651	153	17	current	current	ADJ
issue-651	153	18	income	income	NOUN
issue-651	153	19	level	level	NOUN
issue-651	153	20	;	;	PUNCT
issue-651	153	21	dt	dt	X
issue-651	153	22	–	–	PUNCT
issue-651	153	23	future	future	ADJ
issue-651	153	24	income	income	NOUN
issue-651	153	25	level	level	NOUN
issue-651	153	26	;	;	PUNCT
issue-651	153	27	і	і	PROPN
issue-651	153	28	–	–	PUNCT
issue-651	153	29	current	current	ADJ
issue-651	153	30	interest	interest	NOUN
issue-651	153	31	rate	rate	NOUN
issue-651	153	32	;	;	PUNCT
issue-651	153	33	t	t	X
issue-651	153	34	–	–	PUNCT
issue-651	153	35	number	number	NOUN
issue-651	153	36	of	of	ADP
issue-651	153	37	years	year	NOUN
issue-651	153	38	.	.	PUNCT
issue-651	154	1	instead	instead	ADV
issue-651	154	2	,	,	PUNCT
issue-651	154	3	the	the	DET
issue-651	154	4	practical	practical	ADJ
issue-651	154	5	realization	realization	NOUN
issue-651	154	6	of	of	ADP
issue-651	154	7	the	the	DET
issue-651	154	8	incomebearing	incomebearing	ADJ
issue-651	154	9	method	method	NOUN
issue-651	154	10	encounters	encounter	VERB
issue-651	154	11	significant	significant	ADJ
issue-651	154	12	methodological	methodological	ADJ
issue-651	154	13	barriers	barrier	NOUN
issue-651	154	14	that	that	PRON
issue-651	154	15	are	be	AUX
issue-651	154	16	related	relate	VERB
issue-651	154	17	to	to	ADP
issue-651	154	18	the	the	DET
issue-651	154	19	calculation	calculation	NOUN
issue-651	154	20	of	of	ADP
issue-651	154	21	the	the	DET
issue-651	154	22	overall	overall	ADJ
issue-651	154	23	economic	economic	ADJ
issue-651	154	24	result	result	NOUN
issue-651	154	25	for	for	ADP
issue-651	154	26	the	the	DET
issue-651	154	27	period	period	NOUN
issue-651	154	28	of	of	ADP
issue-651	154	29	using	use	VERB
issue-651	154	30	human	human	ADJ
issue-651	154	31	capital	capital	NOUN
issue-651	154	32	assets	asset	NOUN
issue-651	154	33	.	.	PUNCT
issue-651	155	1	instead	instead	ADV
issue-651	155	2	,	,	PUNCT
issue-651	155	3	researchers	researcher	NOUN
issue-651	155	4	acknowledge	acknowledge	VERB
issue-651	155	5	that	that	SCONJ
issue-651	155	6	the	the	DET
issue-651	155	7	practical	practical	ADJ
issue-651	155	8	implementation	implementation	NOUN
issue-651	155	9	of	of	ADP
issue-651	155	10	the	the	DET
issue-651	155	11	income	income	NOUN
issue-651	155	12	-	-	PUNCT
issue-651	155	13	bearing	bear	VERB
issue-651	155	14	method	method	NOUN
issue-651	155	15	encounters	encounter	VERB
issue-651	155	16	significant	significant	ADJ
issue-651	155	17	methodological	methodological	ADJ
issue-651	155	18	barriers	barrier	NOUN
issue-651	155	19	that	that	PRON
issue-651	155	20	are	be	AUX
issue-651	155	21	related	relate	VERB
issue-651	155	22	to	to	ADP
issue-651	155	23	the	the	DET
issue-651	155	24	calculation	calculation	NOUN
issue-651	155	25	of	of	ADP
issue-651	155	26	the	the	DET
issue-651	155	27	overall	overall	ADJ
issue-651	155	28	economic	economic	ADJ
issue-651	155	29	effect	effect	NOUN
issue-651	155	30	for	for	ADP
issue-651	155	31	the	the	DET
issue-651	155	32	period	period	NOUN
issue-651	155	33	of	of	ADP
issue-651	155	34	using	use	VERB
issue-651	155	35	human	human	ADJ
issue-651	155	36	capital	capital	NOUN
issue-651	155	37	assets	asset	NOUN
issue-651	155	38	.	.	PUNCT
issue-651	156	1	this	this	PRON
issue-651	156	2	,	,	PUNCT
issue-651	156	3	as	as	SCONJ
issue-651	156	4	noted	note	VERB
issue-651	156	5	by	by	ADP
issue-651	156	6	the	the	DET
issue-651	156	7	researchers	researcher	NOUN
issue-651	156	8	,	,	PUNCT
issue-651	156	9	is	be	AUX
issue-651	156	10	due	due	ADJ
issue-651	156	11	to	to	ADP
issue-651	156	12	the	the	DET
issue-651	156	13	fact	fact	NOUN
issue-651	156	14	that	that	SCONJ
issue-651	156	15	the	the	DET
issue-651	156	16	final	final	ADJ
issue-651	156	17	result	result	NOUN
issue-651	156	18	of	of	ADP
issue-651	156	19	labour	labour	ADJ
issue-651	156	20	potential	potential	ADJ
issue-651	156	21	use	use	NOUN
issue-651	156	22	is	be	AUX
issue-651	156	23	influenced	influence	VERB
issue-651	156	24	by	by	ADP
issue-651	156	25	a	a	DET
issue-651	156	26	significant	significant	ADJ
issue-651	156	27	number	number	NOUN
issue-651	156	28	of	of	ADP
issue-651	156	29	difficult	difficult	ADJ
issue-651	156	30	predicted	predict	VERB
issue-651	156	31	factors	factor	NOUN
issue-651	156	32	,	,	PUNCT
issue-651	156	33	including	include	VERB
issue-651	156	34	the	the	DET
issue-651	156	35	pace	pace	NOUN
issue-651	156	36	of	of	ADP
issue-651	156	37	technical	technical	ADJ
issue-651	156	38	progress	progress	NOUN
issue-651	156	39	,	,	PUNCT
issue-651	156	40	the	the	DET
issue-651	156	41	level	level	NOUN
issue-651	156	42	of	of	ADP
issue-651	156	43	integration	integration	NOUN
issue-651	156	44	and	and	CCONJ
issue-651	156	45	division	division	NOUN
issue-651	156	46	of	of	ADP
issue-651	156	47	social	social	ADJ
issue-651	156	48	labour	labour	NOUN
issue-651	156	49	,	,	PUNCT
issue-651	156	50	the	the	DET
issue-651	156	51	level	level	NOUN
issue-651	156	52	of	of	ADP
issue-651	156	53	prices	price	NOUN
issue-651	156	54	and	and	CCONJ
issue-651	156	55	inflation	inflation	NOUN
issue-651	156	56	,	,	PUNCT
issue-651	156	57	structural	structural	ADJ
issue-651	156	58	changes	change	NOUN
issue-651	156	59	,	,	PUNCT
issue-651	156	60	etc	etc	X
issue-651	156	61	.	.	X
issue-651	156	62	t.	t.	PROPN
issue-651	156	63	davydiuk	davydiuk	PROPN
issue-651	156	64	,	,	PUNCT
issue-651	156	65	having	having	AUX
issue-651	156	66	carried	carry	VERB
issue-651	156	67	out	out	ADP
issue-651	156	68	a	a	DET
issue-651	156	69	thorough	thorough	ADJ
issue-651	156	70	analysis	analysis	NOUN
issue-651	156	71	of	of	ADP
issue-651	156	72	the	the	DET
issue-651	156	73	possibility	possibility	NOUN
issue-651	156	74	to	to	PART
issue-651	156	75	introduce	introduce	VERB
issue-651	156	76	the	the	DET
issue-651	156	77	income	income	NOUN
issue-651	156	78	-	-	PUNCT
issue-651	156	79	bearing	bear	VERB
issue-651	156	80	method	method	NOUN
issue-651	156	81	for	for	ADP
issue-651	156	82	the	the	DET
issue-651	156	83	assessment	assessment	NOUN
issue-651	156	84	of	of	ADP
issue-651	156	85	human	human	ADJ
issue-651	156	86	capital	capital	NOUN
issue-651	156	87	,	,	PUNCT
issue-651	156	88	points	point	VERB
issue-651	156	89	out	out	ADP
issue-651	156	90	to	to	ADP
issue-651	156	91	the	the	DET
issue-651	156	92	following	following	ADJ
issue-651	156	93	disadvantages	disadvantage	NOUN
issue-651	156	94	:	:	PUNCT
issue-651	156	95	firstly	firstly	ADV
issue-651	156	96	,	,	PUNCT
issue-651	156	97	the	the	DET
issue-651	156	98	difficulty	difficulty	NOUN
issue-651	156	99	in	in	ADP
issue-651	156	100	obtaining	obtain	VERB
issue-651	156	101	the	the	DET
issue-651	156	102	initial	initial	ADJ
issue-651	156	103	information	information	NOUN
issue-651	156	104	for	for	ADP
issue-651	156	105	the	the	DET
issue-651	156	106	calculation	calculation	NOUN
issue-651	156	107	;	;	PUNCT
issue-651	156	108	secondly	secondly	ADV
issue-651	156	109	,	,	PUNCT
issue-651	156	110	the	the	DET
issue-651	156	111	difficulty	difficulty	NOUN
issue-651	156	112	in	in	ADP
issue-651	156	113	determining	determine	VERB
issue-651	156	114	the	the	DET
issue-651	156	115	exact	exact	ADJ
issue-651	156	116	amount	amount	NOUN
issue-651	156	117	of	of	ADP
issue-651	156	118	income	income	NOUN
issue-651	156	119	generated	generate	VERB
issue-651	156	120	by	by	ADP
issue-651	156	121	each	each	DET
issue-651	156	122	employee	employee	NOUN
issue-651	156	123	of	of	ADP
issue-651	156	124	the	the	DET
issue-651	156	125	company	company	NOUN
issue-651	156	126	separately	separately	ADV
issue-651	156	127	;	;	PUNCT
issue-651	156	128	and	and	CCONJ
issue-651	156	129	thirdly	thirdly	ADV
issue-651	156	130	,	,	PUNCT
issue-651	156	131	the	the	DET
issue-651	156	132	complexity	complexity	NOUN
issue-651	156	133	of	of	ADP
issue-651	156	134	establishing	establish	VERB
issue-651	156	135	a	a	DET
issue-651	156	136	link	link	NOUN
issue-651	156	137	between	between	ADP
issue-651	156	138	knowledge	knowledge	NOUN
issue-651	156	139	and	and	CCONJ
issue-651	156	140	experience	experience	NOUN
issue-651	156	141	of	of	ADP
issue-651	156	142	employees	employee	NOUN
issue-651	156	143	and	and	CCONJ
issue-651	156	144	financial	financial	ADJ
issue-651	156	145	outcomes	outcome	NOUN
issue-651	156	146	of	of	ADP
issue-651	156	147	the	the	DET
issue-651	156	148	company	company	NOUN
issue-651	156	149	.	.	PUNCT
issue-651	157	1	therefore	therefore	ADV
issue-651	157	2	,	,	PUNCT
issue-651	157	3	the	the	DET
issue-651	157	4	entire	entire	ADJ
issue-651	157	5	calculation	calculation	NOUN
issue-651	157	6	is	be	AUX
issue-651	157	7	based	base	VERB
issue-651	157	8	on	on	ADP
issue-651	157	9	the	the	DET
issue-651	157	10	future	future	ADJ
issue-651	157	11	volume	volume	NOUN
issue-651	157	12	of	of	ADP
issue-651	157	13	net	net	ADJ
issue-651	157	14	profit	profit	NOUN
issue-651	157	15	,	,	PUNCT
issue-651	157	16	the	the	DET
issue-651	157	17	value	value	NOUN
issue-651	157	18	of	of	ADP
issue-651	157	19	which	which	PRON
issue-651	157	20	is	be	AUX
issue-651	157	21	difficult	difficult	ADJ
issue-651	157	22	to	to	PART
issue-651	157	23	predict	predict	VERB
issue-651	157	24	(	(	PUNCT
issue-651	157	25	davydiuk	davydiuk	NOUN
issue-651	157	26	,	,	PUNCT
issue-651	157	27	2011	2011	NUM
issue-651	157	28	)	)	PUNCT
issue-651	157	29	.	.	PUNCT
issue-651	158	1	5	5	X
issue-651	158	2	.	.	X
issue-651	158	3	expert	expert	NOUN
issue-651	158	4	method	method	NOUN
issue-651	158	5	of	of	ADP
issue-651	158	6	human	human	ADJ
issue-651	158	7	capital	capital	NOUN
issue-651	158	8	assessment	assessment	NOUN
issue-651	158	9	we	we	PRON
issue-651	158	10	should	should	AUX
issue-651	158	11	pay	pay	VERB
issue-651	158	12	attention	attention	NOUN
issue-651	158	13	also	also	ADV
issue-651	158	14	to	to	ADP
issue-651	158	15	the	the	DET
issue-651	158	16	expert	expert	NOUN
issue-651	158	17	methodology	methodology	NOUN
issue-651	158	18	for	for	ADP
issue-651	158	19	assessing	assess	VERB
issue-651	158	20	human	human	ADJ
issue-651	158	21	capital	capital	NOUN
issue-651	158	22	,	,	PUNCT
issue-651	158	23	through	through	ADP
issue-651	158	24	which	which	PRON
issue-651	158	25	you	you	PRON
issue-651	158	26	can	can	AUX
issue-651	158	27	obtain	obtain	VERB
issue-651	158	28	not	not	PART
issue-651	158	29	less	less	ADV
issue-651	158	30	valuable	valuable	ADJ
issue-651	158	31	information	information	NOUN
issue-651	158	32	management	management	NOUN
issue-651	158	33	.	.	PUNCT
issue-651	159	1	its	its	PRON
issue-651	159	2	main	main	ADJ
issue-651	159	3	advantage	advantage	NOUN
issue-651	159	4	is	be	AUX
issue-651	159	5	the	the	DET
issue-651	159	6	maximum	maximum	ADJ
issue-651	159	7	consideration	consideration	NOUN
issue-651	159	8	of	of	ADP
issue-651	159	9	qualitative	qualitative	ADJ
issue-651	159	10	characteristics	characteristic	NOUN
issue-651	159	11	of	of	ADP
issue-651	159	12	employees	employee	NOUN
issue-651	159	13	,	,	PUNCT
issue-651	159	14	which	which	PRON
issue-651	159	15	is	be	AUX
issue-651	159	16	the	the	DET
issue-651	159	17	expression	expression	NOUN
issue-651	159	18	of	of	ADP
issue-651	159	19	the	the	DET
issue-651	159	20	individual	individual	ADJ
issue-651	159	21	value	value	NOUN
issue-651	159	22	of	of	ADP
issue-651	159	23	a	a	DET
issue-651	159	24	particular	particular	ADJ
issue-651	159	25	employee	employee	NOUN
issue-651	159	26	,	,	PUNCT
issue-651	159	27	the	the	DET
issue-651	159	28	level	level	NOUN
issue-651	159	29	of	of	ADP
issue-651	159	30	his	his	PRON
issue-651	159	31	/	/	SYM
issue-651	159	32	her	her	PRON
issue-651	159	33	professional	professional	ADJ
issue-651	159	34	skills	skill	NOUN
issue-651	159	35	and	and	CCONJ
issue-651	159	36	competence	competence	NOUN
issue-651	159	37	,	,	PUNCT
issue-651	159	38	which	which	PRON
issue-651	159	39	collectively	collectively	ADV
issue-651	159	40	form	form	VERB
issue-651	159	41	the	the	DET
issue-651	159	42	total	total	ADJ
issue-651	159	43	cost	cost	NOUN
issue-651	159	44	of	of	ADP
issue-651	159	45	the	the	DET
issue-651	159	46	human	human	ADJ
issue-651	159	47	capital	capital	NOUN
issue-651	159	48	of	of	ADP
issue-651	159	49	the	the	DET
issue-651	159	50	business	business	NOUN
issue-651	159	51	entity	entity	NOUN
issue-651	159	52	.	.	PUNCT
issue-651	160	1	undoubtedly	undoubtedly	ADV
issue-651	160	2	,	,	PUNCT
issue-651	160	3	the	the	DET
issue-651	160	4	expert	expert	NOUN
issue-651	160	5	methodology	methodology	NOUN
issue-651	160	6	corresponds	correspond	VERB
issue-651	160	7	to	to	ADP
issue-651	160	8	the	the	DET
issue-651	160	9	logic	logic	NOUN
issue-651	160	10	of	of	ADP
issue-651	160	11	understanding	understand	VERB
issue-651	160	12	the	the	DET
issue-651	160	13	economic	economic	ADJ
issue-651	160	14	role	role	NOUN
issue-651	160	15	of	of	ADP
issue-651	160	16	a	a	DET
issue-651	160	17	person	person	NOUN
issue-651	160	18	,	,	PUNCT
issue-651	160	19	because	because	SCONJ
issue-651	160	20	in	in	ADP
issue-651	160	21	particular	particular	ADJ
issue-651	160	22	employee	employee	NOUN
issue-651	160	23	’s	’s	PART
issue-651	160	24	qualitative	qualitative	ADJ
issue-651	160	25	characteristics	characteristic	NOUN
issue-651	160	26	,	,	PUNCT
issue-651	160	27	such	such	ADJ
issue-651	160	28	as	as	ADP
issue-651	160	29	the	the	DET
issue-651	160	30	ability	ability	NOUN
issue-651	160	31	to	to	PART
issue-651	160	32	think	think	VERB
issue-651	160	33	outside	outside	ADP
issue-651	160	34	the	the	DET
issue-651	160	35	box	box	NOUN
issue-651	160	36	,	,	PUNCT
issue-651	160	37	the	the	DET
issue-651	160	38	ability	ability	NOUN
issue-651	160	39	to	to	PART
issue-651	160	40	apply	apply	VERB
issue-651	160	41	the	the	DET
issue-651	160	42	accumulated	accumulate	VERB
issue-651	160	43	knowledge	knowledge	NOUN
issue-651	160	44	,	,	PUNCT
issue-651	160	45	skills	skill	NOUN
issue-651	160	46	,	,	PUNCT
issue-651	160	47	and	and	CCONJ
issue-651	160	48	experience	experience	NOUN
issue-651	160	49	contribute	contribute	VERB
issue-651	160	50	to	to	ADP
issue-651	160	51	better	well	ADJ
issue-651	160	52	orientation	orientation	NOUN
issue-651	160	53	in	in	ADP
issue-651	160	54	atypical	atypical	ADJ
issue-651	160	55	business	business	NOUN
issue-651	160	56	situations	situation	NOUN
issue-651	160	57	and	and	CCONJ
issue-651	160	58	the	the	DET
issue-651	160	59	adoption	adoption	NOUN
issue-651	160	60	of	of	ADP
issue-651	160	61	optimal	optimal	ADJ
issue-651	160	62	solutions	solution	NOUN
issue-651	160	63	.	.	PUNCT
issue-651	161	1	however	however	ADV
issue-651	161	2	,	,	PUNCT
issue-651	161	3	expert	expert	ADJ
issue-651	161	4	evaluation	evaluation	NOUN
issue-651	161	5	of	of	ADP
issue-651	161	6	company	company	NOUN
issue-651	161	7	human	human	ADJ
issue-651	161	8	capital	capital	NOUN
issue-651	161	9	has	have	VERB
issue-651	161	10	a	a	DET
issue-651	161	11	significant	significant	ADJ
issue-651	161	12	disadvantage	disadvantage	NOUN
issue-651	161	13	–	–	PUNCT
issue-651	161	14	subjectivism	subjectivism	NOUN
issue-651	161	15	.	.	PUNCT
issue-651	162	1	the	the	DET
issue-651	162	2	calculated	calculate	VERB
issue-651	162	3	cost	cost	NOUN
issue-651	162	4	of	of	ADP
issue-651	162	5	human	human	ADJ
issue-651	162	6	capital	capital	NOUN
issue-651	162	7	will	will	AUX
issue-651	162	8	depend	depend	VERB
issue-651	162	9	to	to	ADP
issue-651	162	10	a	a	DET
issue-651	162	11	certain	certain	ADJ
issue-651	162	12	extent	extent	NOUN
issue-651	162	13	on	on	ADP
issue-651	162	14	the	the	DET
issue-651	162	15	knowledge	knowledge	NOUN
issue-651	162	16	,	,	PUNCT
issue-651	162	17	skills	skill	NOUN
issue-651	162	18	,	,	PUNCT
issue-651	162	19	and	and	CCONJ
issue-651	162	20	will	will	NOUN
issue-651	162	21	of	of	ADP
issue-651	162	22	the	the	DET
issue-651	162	23	evaluators	evaluator	NOUN
issue-651	162	24	.	.	PUNCT
issue-651	163	1	and	and	CCONJ
issue-651	163	2	this	this	PRON
issue-651	163	3	,	,	PUNCT
issue-651	163	4	in	in	ADP
issue-651	163	5	its	its	PRON
issue-651	163	6	turn	turn	NOUN
issue-651	163	7	,	,	PUNCT
issue-651	163	8	can	can	AUX
issue-651	163	9	affect	affect	VERB
issue-651	163	10	the	the	DET
issue-651	163	11	correctness	correctness	NOUN
issue-651	163	12	of	of	ADP
issue-651	163	13	managerial	managerial	ADJ
issue-651	163	14	decisions	decision	NOUN
issue-651	163	15	taken	take	VERB
issue-651	163	16	on	on	ADP
issue-651	163	17	the	the	DET
issue-651	163	18	basis	basis	NOUN
issue-651	163	19	of	of	ADP
issue-651	163	20	such	such	ADJ
issue-651	163	21	information	information	NOUN
issue-651	163	22	.	.	PUNCT
issue-651	164	1	thus	thus	ADV
issue-651	164	2	,	,	PUNCT
issue-651	164	3	the	the	DET
issue-651	164	4	most	most	ADV
issue-651	164	5	optimal	optimal	ADJ
issue-651	164	6	way	way	NOUN
issue-651	164	7	from	from	ADP
issue-651	164	8	the	the	DET
issue-651	164	9	perspective	perspective	NOUN
issue-651	164	10	of	of	ADP
issue-651	164	11	the	the	DET
issue-651	164	12	possibility	possibility	NOUN
issue-651	164	13	of	of	ADP
issue-651	164	14	adapting	adapt	VERB
issue-651	164	15	to	to	ADP
issue-651	164	16	the	the	DET
issue-651	164	17	accounting	accounting	NOUN
issue-651	164	18	system	system	NOUN
issue-651	164	19	of	of	ADP
issue-651	164	20	the	the	DET
issue-651	164	21	company	company	NOUN
issue-651	164	22	is	be	AUX
issue-651	164	23	the	the	DET
issue-651	164	24	cost	cost	NOUN
issue-651	164	25	-	-	PUNCT
issue-651	164	26	based	base	VERB
issue-651	164	27	methodology	methodology	NOUN
issue-651	164	28	for	for	ADP
issue-651	164	29	intangible	intangible	ADJ
issue-651	164	30	assets	asset	NOUN
issue-651	164	31	in	in	ADP
issue-651	164	32	terms	term	NOUN
issue-651	164	33	of	of	ADP
issue-651	164	34	the	the	DET
issue-651	164	35	cost	cost	NOUN
issue-651	164	36	of	of	ADP
issue-651	164	37	vocational	vocational	ADJ
issue-651	164	38	training	training	NOUN
issue-651	164	39	that	that	PRON
issue-651	164	40	brought	bring	VERB
issue-651	164	41	the	the	DET
issue-651	164	42	expected	expect	VERB
issue-651	164	43	result	result	NOUN
issue-651	164	44	the	the	DET
issue-651	164	45	cost	cost	NOUN
issue-651	164	46	is	be	AUX
issue-651	164	47	calculated	calculate	VERB
issue-651	164	48	on	on	ADP
issue-651	164	49	the	the	DET
issue-651	164	50	basis	basis	NOUN
issue-651	164	51	of	of	ADP
issue-651	164	52	data	datum	NOUN
issue-651	164	53	on	on	ADP
issue-651	164	54	the	the	DET
issue-651	164	55	cost	cost	NOUN
issue-651	164	56	of	of	ADP
issue-651	164	57	education	education	NOUN
issue-651	164	58	:	:	PUNCT
issue-651	164	59	,	,	PUNCT
issue-651	164	60	where	where	SCONJ
issue-651	164	61	−	−	PROPN
issue-651	164	62	the	the	DET
issue-651	164	63	initial	initial	ADJ
issue-651	164	64	value	value	NOUN
issue-651	164	65	of	of	ADP
issue-651	164	66	professional	professional	ADJ
issue-651	164	67	knowledge	knowledge	NOUN
issue-651	164	68	;	;	PUNCT
issue-651	164	69	−	−	NOUN
issue-651	164	70	costs	cost	NOUN
issue-651	164	71	,	,	PUNCT
issue-651	164	72	incurred	incur	VERB
issue-651	164	73	by	by	ADP
issue-651	164	74	the	the	DET
issue-651	164	75	company	company	NOUN
issue-651	164	76	for	for	ADP
issue-651	164	77	employee	employee	NOUN
issue-651	164	78	’s	’s	PART
issue-651	164	79	training	training	NOUN
issue-651	164	80	;	;	PUNCT
issue-651	164	81	k	k	PROPN
issue-651	164	82	−	−	NOUN
issue-651	164	83	academic	academic	ADJ
issue-651	164	84	progress	progress	NOUN
issue-651	164	85	coefficient	coefficient	NOUN
issue-651	164	86	(	(	PUNCT
issue-651	164	87	if	if	SCONJ
issue-651	164	88	applicable	applicable	ADJ
issue-651	164	89	)	)	PUNCT
issue-651	164	90	5	5	NUM
issue-651	164	91	grade	grade	NOUN
issue-651	164	92	point	point	NOUN
issue-651	164	93	average	average	NOUN
issue-651	164	94	k	k	PROPN
issue-651	164	95	1,0	1,0	NUM
issue-651	164	96	0,8	0,8	NUM
issue-651	164	97	0,6	0,6	NUM
issue-651	164	98	4	4	NUM
issue-651	164	99	3	3	NUM
issue-651	164	100	initial	initial	ADJ
issue-651	164	101	value	value	NOUN
issue-651	164	102	of	of	ADP
issue-651	164	103	employee	employee	NOUN
issue-651	164	104	’s	’s	PART
issue-651	164	105	professional	professional	ADJ
issue-651	164	106	knowledge	knowledge	NOUN
issue-651	164	107	current	current	ADJ
issue-651	164	108	costs	cost	NOUN
issue-651	164	109	in	in	ADP
issue-651	164	110	terms	term	NOUN
issue-651	164	111	of	of	ADP
issue-651	164	112	the	the	DET
issue-651	164	113	cost	cost	NOUN
issue-651	164	114	of	of	ADP
issue-651	164	115	vocational	vocational	ADJ
issue-651	164	116	training	training	NOUN
issue-651	164	117	that	that	PRON
issue-651	164	118	did	do	AUX
issue-651	164	119	not	not	PART
issue-651	164	120	bring	bring	VERB
issue-651	164	121	the	the	DET
issue-651	164	122	expected	expect	VERB
issue-651	164	123	result	result	NOUN
issue-651	164	124	amortization	amortization	NOUN
issue-651	164	125	method	method	NOUN
issue-651	164	126	of	of	ADP
issue-651	164	127	accelerated	accelerate	VERB
issue-651	164	128	reduction	reduction	NOUN
issue-651	164	129	of	of	ADP
issue-651	164	130	residual	residual	ADJ
issue-651	164	131	value	value	NOUN
issue-651	164	132	:	:	PUNCT
issue-651	164	133	division	division	NOUN
issue-651	164	134	of	of	ADP
issue-651	164	135	the	the	DET
issue-651	164	136	value	value	NOUN
issue-651	164	137	of	of	ADP
issue-651	164	138	the	the	DET
issue-651	164	139	right	right	NOUN
issue-651	164	140	to	to	PART
issue-651	164	141	use	use	VERB
issue-651	164	142	labour	labour	ADJ
issue-651	164	143	assets	asset	NOUN
issue-651	164	144	for	for	ADP
issue-651	164	145	the	the	DET
issue-651	164	146	company	company	NOUN
issue-651	164	147	costs	cost	VERB
issue-651	164	148	during	during	ADP
issue-651	164	149	the	the	DET
issue-651	164	150	expected	expect	VERB
issue-651	164	151	period	period	NOUN
issue-651	164	152	of	of	ADP
issue-651	164	153	their	their	PRON
issue-651	164	154	use	use	NOUN
issue-651	164	155	:	:	PUNCT
issue-651	164	156	(	(	PUNCT
issue-651	164	157	3	3	NUM
issue-651	164	158	-	-	SYM
issue-651	164	159	5	5	NUM
issue-651	164	160	years	year	NOUN
issue-651	164	161	)	)	PUNCT
issue-651	164	162	the	the	DET
issue-651	164	163	cost	cost	NOUN
issue-651	164	164	is	be	AUX
issue-651	164	165	calculated	calculate	VERB
issue-651	164	166	by	by	ADP
issue-651	164	167	summing	sum	VERB
issue-651	164	168	up	up	ADP
issue-651	164	169	the	the	DET
issue-651	164	170	costs	cost	NOUN
issue-651	164	171	for	for	ADP
issue-651	164	172	employee	employee	NOUN
issue-651	164	173	’s	’s	PART
issue-651	164	174	physical	physical	ADJ
issue-651	164	175	development	development	NOUN
issue-651	164	176	until	until	SCONJ
issue-651	164	177	he	he	PRON
issue-651	164	178	/	/	PUNCT
issue-651	164	179	she	she	PRON
issue-651	164	180	reaches	reach	VERB
issue-651	164	181	the	the	DET
issue-651	164	182	working	work	VERB
issue-651	164	183	age	age	NOUN
issue-651	164	184	by	by	ADP
issue-651	164	185	the	the	DET
issue-651	164	186	following	follow	VERB
issue-651	164	187	formula	formula	NOUN
issue-651	164	188	:	:	PUNCT
issue-651	164	189	,	,	PUNCT
issue-651	164	190	where	where	SCONJ
issue-651	164	191	−	−	PROPN
issue-651	164	192	the	the	DET
issue-651	164	193	initial	initial	ADJ
issue-651	164	194	value	value	NOUN
issue-651	164	195	of	of	ADP
issue-651	164	196	physical	physical	ADJ
issue-651	164	197	abilities	ability	NOUN
issue-651	164	198	;	;	PUNCT
issue-651	164	199	т	т	X
issue-651	164	200	–	–	PUNCT
issue-651	164	201	number	number	NOUN
issue-651	164	202	of	of	ADP
issue-651	164	203	years	year	NOUN
issue-651	164	204	according	accord	VERB
issue-651	164	205	to	to	ADP
issue-651	164	206	an	an	DET
issue-651	164	207	age	age	NOUN
issue-651	164	208	-	-	PUNCT
issue-651	164	209	specific	specific	ADJ
issue-651	164	210	category	category	NOUN
issue-651	164	211	,	,	PUNCT
issue-651	164	212	years	year	NOUN
issue-651	164	213	;	;	PUNCT
issue-651	164	214	−	−	NUM
issue-651	164	215	minimum	minimum	ADJ
issue-651	164	216	subsistence	subsistence	NOUN
issue-651	164	217	level	level	NOUN
issue-651	164	218	,	,	PUNCT
issue-651	164	219	established	establish	VERB
issue-651	164	220	by	by	ADP
issue-651	164	221	law	law	NOUN
issue-651	164	222	per	per	ADP
issue-651	164	223	person	person	NOUN
issue-651	164	224	according	accord	VERB
issue-651	164	225	to	to	ADP
issue-651	164	226	age	age	NOUN
issue-651	164	227	-	-	PUNCT
issue-651	164	228	specific	specific	ADJ
issue-651	164	229	category	category	NOUN
issue-651	164	230	initial	initial	ADJ
issue-651	164	231	value	value	NOUN
issue-651	164	232	of	of	ADP
issue-651	164	233	employee	employee	NOUN
issue-651	164	234	’s	’s	PART
issue-651	164	235	human	human	ADJ
issue-651	164	236	capital	capital	NOUN
issue-651	164	237	physical	physical	ADJ
issue-651	164	238	abilities	ability	NOUN
issue-651	164	239	experience	experience	VERB
issue-651	164	240	the	the	DET
issue-651	164	241	cost	cost	NOUN
issue-651	164	242	is	be	AUX
issue-651	164	243	determined	determine	VERB
issue-651	164	244	on	on	ADP
issue-651	164	245	the	the	DET
issue-651	164	246	basis	basis	NOUN
issue-651	164	247	of	of	ADP
issue-651	164	248	data	datum	NOUN
issue-651	164	249	on	on	ADP
issue-651	164	250	the	the	DET
issue-651	164	251	cost	cost	NOUN
issue-651	164	252	of	of	ADP
issue-651	164	253	education	education	NOUN
issue-651	164	254	and	and	CCONJ
issue-651	164	255	grade	grade	NOUN
issue-651	164	256	point	point	NOUN
issue-651	164	257	average	average	NOUN
issue-651	164	258	of	of	ADP
issue-651	164	259	academic	academic	ADJ
issue-651	164	260	diploma	diploma	NOUN
issue-651	164	261	according	accord	VERB
issue-651	164	262	to	to	ADP
issue-651	164	263	the	the	DET
issue-651	164	264	following	follow	VERB
issue-651	164	265	formula	formula	NOUN
issue-651	164	266	:	:	PUNCT
issue-651	164	267	,	,	PUNCT
issue-651	164	268	where	where	SCONJ
issue-651	164	269	−	−	PROPN
issue-651	164	270	the	the	DET
issue-651	164	271	initial	initial	ADJ
issue-651	164	272	value	value	NOUN
issue-651	164	273	of	of	ADP
issue-651	164	274	education	education	NOUN
issue-651	164	275	;	;	PUNCT
issue-651	164	276	−	−	PROPN
issue-651	164	277	cost	cost	NOUN
issue-651	164	278	of	of	ADP
issue-651	164	279	education	education	NOUN
issue-651	164	280	;	;	PUNCT
issue-651	164	281	k	k	PROPN
issue-651	164	282	−	−	PROPN
issue-651	164	283	academic	academic	ADJ
issue-651	164	284	progress	progress	NOUN
issue-651	164	285	coefficient	coefficient	VERB
issue-651	164	286	the	the	DET
issue-651	164	287	cost	cost	NOUN
issue-651	164	288	is	be	AUX
issue-651	164	289	calculated	calculate	VERB
issue-651	164	290	on	on	ADP
issue-651	164	291	the	the	DET
issue-651	164	292	basis	basis	NOUN
issue-651	164	293	of	of	ADP
issue-651	164	294	data	datum	NOUN
issue-651	164	295	on	on	ADP
issue-651	164	296	the	the	DET
issue-651	164	297	cost	cost	NOUN
issue-651	164	298	of	of	ADP
issue-651	164	299	education	education	NOUN
issue-651	164	300	,	,	PUNCT
issue-651	164	301	work	work	NOUN
issue-651	164	302	experience	experience	NOUN
issue-651	164	303	,	,	PUNCT
issue-651	164	304	and	and	CCONJ
issue-651	164	305	factor	factor	NOUN
issue-651	164	306	of	of	ADP
issue-651	164	307	experience	experience	NOUN
issue-651	164	308	according	accord	VERB
issue-651	164	309	to	to	ADP
issue-651	164	310	the	the	DET
issue-651	164	311	following	follow	VERB
issue-651	164	312	formula	formula	NOUN
issue-651	164	313	:	:	PUNCT
issue-651	164	314	;	;	PUNCT
issue-651	164	315	,	,	PUNCT
issue-651	164	316	where	where	SCONJ
issue-651	164	317	−	−	PROPN
issue-651	164	318	the	the	DET
issue-651	164	319	initial	initial	ADJ
issue-651	164	320	value	value	NOUN
issue-651	164	321	of	of	ADP
issue-651	164	322	experience	experience	NOUN
issue-651	164	323	;	;	PUNCT
issue-651	164	324	−	−	NUM
issue-651	164	325	the	the	DET
issue-651	164	326	cost	cost	NOUN
issue-651	164	327	of	of	ADP
issue-651	164	328	employee	employee	NOUN
issue-651	164	329	’s	’s	PART
issue-651	164	330	training	training	NOUN
issue-651	164	331	;	;	PUNCT
issue-651	164	332	w	w	X
issue-651	164	333	−	−	NOUN
issue-651	164	334	training	training	NOUN
issue-651	164	335	coefficient	coefficient	NOUN
issue-651	164	336	;	;	PUNCT
issue-651	164	337	−	−	PROPN
issue-651	164	338	employee	employee	NOUN
issue-651	164	339	’s	’s	PART
issue-651	164	340	working	working	NOUN
issue-651	164	341	experience	experience	NOUN
issue-651	164	342	,	,	PUNCT
issue-651	164	343	years	year	NOUN
issue-651	164	344	education	education	NOUN
issue-651	164	345	grade	grade	NOUN
issue-651	164	346	point	point	NOUN
issue-651	164	347	average	average	NOUN
issue-651	164	348	k	k	PROPN
issue-651	164	349	5	5	NUM
issue-651	164	350	4	4	NUM
issue-651	164	351	3	3	NUM
issue-651	164	352	1,0	1,0	NUM
issue-651	164	353	0,8	0,8	NUM
issue-651	164	354	0,6	0,6	NUM
issue-651	164	355	figure	figure	NOUN
issue-651	164	356	3	3	NUM
issue-651	164	357	.	.	NOUN
issue-651	164	358	methodology	methodology	NOUN
issue-651	164	359	for	for	ADP
issue-651	164	360	evaluating	evaluate	VERB
issue-651	164	361	the	the	DET
issue-651	164	362	value	value	NOUN
issue-651	164	363	of	of	ADP
issue-651	164	364	an	an	DET
issue-651	164	365	employee	employee	NOUN
issue-651	164	366	’s	’s	PART
issue-651	164	367	professional	professional	ADJ
issue-651	164	368	knowledge	knowledge	PROPN
issue-651	164	369	source	source	NOUN
issue-651	164	370	:	:	PUNCT
issue-651	164	371	the	the	DET
issue-651	164	372	author	author	NOUN
issue-651	164	373	’s	’s	PART
issue-651	164	374	development	development	PROPN
issue-651	164	375	baltic	baltic	PROPN
issue-651	164	376	journal	journal	PROPN
issue-651	164	377	of	of	ADP
issue-651	164	378	economic	economic	ADJ
issue-651	164	379	studies	study	NOUN
issue-651	164	380	183	183	NUM
issue-651	164	381	vol	vol	NOUN
issue-651	164	382	.	.	PROPN
issue-651	165	1	5	5	NUM
issue-651	165	2	,	,	PUNCT
issue-651	165	3	no	no	INTJ
issue-651	165	4	.	.	NOUN
issue-651	165	5	2	2	NUM
issue-651	165	6	,	,	PUNCT
issue-651	165	7	2019	2019	NUM
issue-651	165	8	assessing	assess	VERB
issue-651	165	9	human	human	ADJ
issue-651	165	10	capital	capital	NOUN
issue-651	165	11	,	,	PUNCT
issue-651	165	12	which	which	PRON
issue-651	165	13	mainly	mainly	ADV
issue-651	165	14	serves	serve	VERB
issue-651	165	15	the	the	DET
issue-651	165	16	purposes	purpose	NOUN
issue-651	165	17	of	of	ADP
issue-651	165	18	financial	financial	ADJ
issue-651	165	19	and	and	CCONJ
issue-651	165	20	managerial	managerial	ADJ
issue-651	165	21	accounting	accounting	NOUN
issue-651	165	22	,	,	PUNCT
issue-651	165	23	while	while	SCONJ
issue-651	165	24	the	the	DET
issue-651	165	25	income	income	NOUN
issue-651	165	26	-	-	PUNCT
issue-651	165	27	bearing	bear	VERB
issue-651	165	28	and	and	CCONJ
issue-651	165	29	expert	expert	ADJ
issue-651	165	30	methods	method	NOUN
issue-651	165	31	of	of	ADP
issue-651	165	32	assessment	assessment	NOUN
issue-651	165	33	are	be	AUX
issue-651	165	34	limited	limit	VERB
issue-651	165	35	to	to	ADP
issue-651	165	36	managerial	managerial	ADJ
issue-651	165	37	accounting	accounting	NOUN
issue-651	165	38	.	.	PUNCT
issue-651	166	1	6	6	X
issue-651	166	2	.	.	X
issue-651	166	3	conclusions	conclusion	NOUN
issue-651	166	4	under	under	ADP
issue-651	166	5	the	the	DET
issue-651	166	6	conditions	condition	NOUN
issue-651	166	7	of	of	ADP
issue-651	166	8	a	a	DET
issue-651	166	9	post	post	ADJ
issue-651	166	10	-	-	ADJ
issue-651	166	11	industrial	industrial	ADJ
issue-651	166	12	economy	economy	NOUN
issue-651	166	13	,	,	PUNCT
issue-651	166	14	human	human	ADJ
issue-651	166	15	capital	capital	NOUN
issue-651	166	16	is	be	AUX
issue-651	166	17	the	the	DET
issue-651	166	18	most	most	ADV
issue-651	166	19	important	important	ADJ
issue-651	166	20	strategic	strategic	ADJ
issue-651	166	21	resource	resource	NOUN
issue-651	166	22	of	of	ADP
issue-651	166	23	the	the	DET
issue-651	166	24	company	company	NOUN
issue-651	166	25	.	.	PUNCT
issue-651	167	1	employees	employee	NOUN
issue-651	167	2	,	,	PUNCT
issue-651	167	3	their	their	PRON
issue-651	167	4	knowledge	knowledge	NOUN
issue-651	167	5	,	,	PUNCT
issue-651	167	6	experience	experience	NOUN
issue-651	167	7	,	,	PUNCT
issue-651	167	8	and	and	CCONJ
issue-651	167	9	qualification	qualification	NOUN
issue-651	167	10	make	make	VERB
issue-651	167	11	a	a	DET
issue-651	167	12	decisive	decisive	ADJ
issue-651	167	13	contribution	contribution	NOUN
issue-651	167	14	to	to	PART
issue-651	167	15	ensure	ensure	VERB
issue-651	167	16	the	the	DET
issue-651	167	17	progressive	progressive	ADJ
issue-651	167	18	promotion	promotion	NOUN
issue-651	167	19	of	of	ADP
issue-651	167	20	business	business	NOUN
issue-651	167	21	entities	entity	NOUN
issue-651	167	22	,	,	PUNCT
issue-651	167	23	raising	raise	VERB
issue-651	167	24	their	their	PRON
issue-651	167	25	levels	level	NOUN
issue-651	167	26	of	of	ADP
issue-651	167	27	profitability	profitability	NOUN
issue-651	167	28	and	and	CCONJ
issue-651	167	29	investment	investment	NOUN
issue-651	167	30	attractiveness	attractiveness	NOUN
issue-651	167	31	.	.	PUNCT
issue-651	168	1	under	under	ADP
issue-651	168	2	these	these	DET
issue-651	168	3	conditions	condition	NOUN
issue-651	168	4	,	,	PUNCT
issue-651	168	5	approaches	approach	NOUN
issue-651	168	6	to	to	ADP
issue-651	168	7	human	human	ADJ
issue-651	168	8	capital	capital	NOUN
issue-651	168	9	management	management	NOUN
issue-651	168	10	need	need	VERB
issue-651	168	11	to	to	PART
issue-651	168	12	be	be	AUX
issue-651	168	13	improved	improve	VERB
issue-651	168	14	,	,	PUNCT
issue-651	168	15	which	which	PRON
issue-651	168	16	is	be	AUX
issue-651	168	17	possible	possible	ADJ
issue-651	168	18	by	by	ADP
issue-651	168	19	the	the	DET
issue-651	168	20	high	high	ADJ
issue-651	168	21	-	-	PUNCT
issue-651	168	22	quality	quality	NOUN
issue-651	168	23	accounting	accounting	NOUN
issue-651	168	24	and	and	CCONJ
issue-651	168	25	information	information	NOUN
issue-651	168	26	provision	provision	NOUN
issue-651	168	27	of	of	ADP
issue-651	168	28	the	the	DET
issue-651	168	29	management	management	NOUN
issue-651	168	30	process	process	NOUN
issue-651	168	31	,	,	PUNCT
issue-651	168	32	which	which	PRON
issue-651	168	33	is	be	AUX
issue-651	168	34	mainly	mainly	ADV
issue-651	168	35	based	base	VERB
issue-651	168	36	on	on	ADP
issue-651	168	37	the	the	DET
issue-651	168	38	value	value	NOUN
issue-651	168	39	terms	term	NOUN
issue-651	168	40	of	of	ADP
issue-651	168	41	labour	labour	ADJ
issue-651	168	42	resources	resource	NOUN
issue-651	168	43	.	.	PUNCT
issue-651	169	1	according	accord	VERB
issue-651	169	2	to	to	ADP
issue-651	169	3	the	the	DET
issue-651	169	4	outcomes	outcome	NOUN
issue-651	169	5	of	of	ADP
issue-651	169	6	the	the	DET
issue-651	169	7	conducted	conduct	VERB
issue-651	169	8	study	study	NOUN
issue-651	169	9	,	,	PUNCT
issue-651	169	10	it	it	PRON
issue-651	169	11	was	be	AUX
issue-651	169	12	found	find	VERB
issue-651	169	13	that	that	SCONJ
issue-651	169	14	in	in	ADP
issue-651	169	15	the	the	DET
issue-651	169	16	scientific	scientific	ADJ
issue-651	169	17	literature	literature	NOUN
issue-651	169	18	,	,	PUNCT
issue-651	169	19	there	there	PRON
issue-651	169	20	are	be	VERB
issue-651	169	21	three	three	NUM
issue-651	169	22	methods	method	NOUN
issue-651	169	23	for	for	ADP
issue-651	169	24	evaluating	evaluate	VERB
issue-651	169	25	human	human	ADJ
issue-651	169	26	capital	capital	NOUN
issue-651	169	27	assets	asset	NOUN
issue-651	169	28	,	,	PUNCT
issue-651	169	29	grouped	group	VERB
issue-651	169	30	by	by	ADP
issue-651	169	31	cost	cost	NOUN
issue-651	169	32	-	-	PUNCT
issue-651	169	33	based	base	VERB
issue-651	169	34	,	,	PUNCT
issue-651	169	35	income	income	NOUN
issue-651	169	36	-	-	PUNCT
issue-651	169	37	bearing	bearing	NOUN
issue-651	169	38	,	,	PUNCT
issue-651	169	39	and	and	CCONJ
issue-651	169	40	expert	expert	NOUN
issue-651	169	41	approaches	approach	NOUN
issue-651	169	42	.	.	PUNCT
issue-651	170	1	based	base	VERB
issue-651	170	2	on	on	ADP
issue-651	170	3	the	the	DET
issue-651	170	4	analysis	analysis	NOUN
issue-651	170	5	of	of	ADP
issue-651	170	6	positive	positive	ADJ
issue-651	170	7	and	and	CCONJ
issue-651	170	8	negative	negative	ADJ
issue-651	170	9	aspects	aspect	NOUN
issue-651	170	10	of	of	ADP
issue-651	170	11	existing	exist	VERB
issue-651	170	12	methods	method	NOUN
issue-651	170	13	,	,	PUNCT
issue-651	170	14	it	it	PRON
issue-651	170	15	has	have	AUX
issue-651	170	16	been	be	AUX
issue-651	170	17	substantiated	substantiate	VERB
issue-651	170	18	that	that	SCONJ
issue-651	170	19	from	from	ADP
issue-651	170	20	the	the	DET
issue-651	170	21	standpoint	standpoint	NOUN
issue-651	170	22	of	of	ADP
issue-651	170	23	accounting	accounting	NOUN
issue-651	170	24	,	,	PUNCT
issue-651	170	25	the	the	DET
issue-651	170	26	most	most	ADV
issue-651	170	27	optimal	optimal	ADJ
issue-651	170	28	is	be	AUX
issue-651	170	29	a	a	DET
issue-651	170	30	cost	cost	NOUN
issue-651	170	31	-	-	PUNCT
issue-651	170	32	based	base	VERB
issue-651	170	33	model	model	NOUN
issue-651	170	34	of	of	ADP
issue-651	170	35	human	human	ADJ
issue-651	170	36	capital	capital	NOUN
issue-651	170	37	assessment	assessment	NOUN
issue-651	170	38	since	since	SCONJ
issue-651	170	39	it	it	PRON
issue-651	170	40	is	be	AUX
issue-651	170	41	based	base	VERB
issue-651	170	42	on	on	ADP
issue-651	170	43	the	the	DET
issue-651	170	44	principle	principle	NOUN
issue-651	170	45	of	of	ADP
issue-651	170	46	actual	actual	ADJ
issue-651	170	47	cost	cost	NOUN
issue-651	170	48	proper	proper	ADJ
issue-651	170	49	for	for	ADP
issue-651	170	50	accounting	accounting	NOUN
issue-651	170	51	theory	theory	NOUN
issue-651	170	52	and	and	CCONJ
issue-651	170	53	practice	practice	NOUN
issue-651	170	54	.	.	PUNCT
issue-651	171	1	taking	take	VERB
issue-651	171	2	into	into	ADP
issue-651	171	3	account	account	NOUN
issue-651	171	4	the	the	DET
issue-651	171	5	achievements	achievement	NOUN
issue-651	171	6	of	of	ADP
issue-651	171	7	scientists	scientist	NOUN
issue-651	171	8	,	,	PUNCT
issue-651	171	9	we	we	PRON
issue-651	171	10	have	have	AUX
issue-651	171	11	presented	present	VERB
issue-651	171	12	the	the	DET
issue-651	171	13	approach	approach	NOUN
issue-651	171	14	to	to	ADP
issue-651	171	15	the	the	DET
issue-651	171	16	evaluation	evaluation	NOUN
issue-651	171	17	of	of	ADP
issue-651	171	18	employee	employee	NOUN
issue-651	171	19	’s	’s	PART
issue-651	171	20	human	human	ADJ
issue-651	171	21	capital	capital	NOUN
issue-651	171	22	,	,	PUNCT
issue-651	171	23	on	on	ADP
issue-651	171	24	the	the	DET
issue-651	171	25	basis	basis	NOUN
issue-651	171	26	of	of	ADP
issue-651	171	27	which	which	PRON
issue-651	171	28	the	the	DET
issue-651	171	29	cost	cost	NOUN
issue-651	171	30	is	be	AUX
issue-651	171	31	calculated	calculate	VERB
issue-651	171	32	by	by	ADP
issue-651	171	33	summing	sum	VERB
issue-651	171	34	up	up	ADP
issue-651	171	35	the	the	DET
issue-651	171	36	costs	cost	NOUN
issue-651	171	37	for	for	ADP
issue-651	171	38	its	its	PRON
issue-651	171	39	creation	creation	NOUN
issue-651	171	40	,	,	PUNCT
issue-651	171	41	namely	namely	ADV
issue-651	171	42	,	,	PUNCT
issue-651	171	43	the	the	DET
issue-651	171	44	costs	cost	NOUN
issue-651	171	45	for	for	ADP
issue-651	171	46	the	the	DET
issue-651	171	47	formation	formation	NOUN
issue-651	171	48	of	of	ADP
issue-651	171	49	employee	employee	NOUN
issue-651	171	50	’s	’s	PART
issue-651	171	51	physical	physical	ADJ
issue-651	171	52	abilities	ability	NOUN
issue-651	171	53	,	,	PUNCT
issue-651	171	54	the	the	DET
issue-651	171	55	costs	cost	NOUN
issue-651	171	56	of	of	ADP
issue-651	171	57	obtaining	obtain	VERB
issue-651	171	58	education	education	NOUN
issue-651	171	59	,	,	PUNCT
issue-651	171	60	the	the	DET
issue-651	171	61	costs	cost	NOUN
issue-651	171	62	of	of	ADP
issue-651	171	63	experience	experience	NOUN
issue-651	171	64	and	and	CCONJ
issue-651	171	65	expenses	expense	NOUN
issue-651	171	66	for	for	ADP
issue-651	171	67	vocational	vocational	ADJ
issue-651	171	68	training	training	NOUN
issue-651	171	69	of	of	ADP
issue-651	171	70	the	the	DET
issue-651	171	71	employee	employee	NOUN
issue-651	171	72	in	in	ADP
issue-651	171	73	the	the	DET
issue-651	171	74	process	process	NOUN
issue-651	171	75	of	of	ADP
issue-651	171	76	his	his	PRON
issue-651	171	77	/	/	SYM
issue-651	171	78	her	her	PRON
issue-651	171	79	labour	labour	ADJ
issue-651	171	80	activities	activity	NOUN
issue-651	171	81	.	.	PUNCT
issue-651	172	1	practical	practical	ADJ
issue-651	172	2	implementation	implementation	NOUN
issue-651	172	3	of	of	ADP
issue-651	172	4	the	the	DET
issue-651	172	5	suggested	suggest	VERB
issue-651	172	6	costoriented	costoriente	VERB
issue-651	172	7	methodology	methodology	NOUN
issue-651	172	8	for	for	ADP
issue-651	172	9	assessing	assess	VERB
issue-651	172	10	human	human	ADJ
issue-651	172	11	capital	capital	NOUN
issue-651	172	12	is	be	AUX
issue-651	172	13	an	an	DET
issue-651	172	14	important	important	ADJ
issue-651	172	15	tool	tool	NOUN
issue-651	172	16	for	for	ADP
issue-651	172	17	quantifying	quantify	VERB
issue-651	172	18	the	the	DET
issue-651	172	19	cost	cost	NOUN
issue-651	172	20	of	of	ADP
issue-651	172	21	personnel	personnel	NOUN
issue-651	172	22	of	of	ADP
issue-651	172	23	the	the	DET
issue-651	172	24	company	company	NOUN
issue-651	172	25	,	,	PUNCT
issue-651	172	26	which	which	PRON
issue-651	172	27	will	will	AUX
issue-651	172	28	ensure	ensure	VERB
issue-651	172	29	its	its	PRON
issue-651	172	30	subsequent	subsequent	ADJ
issue-651	172	31	reflection	reflection	NOUN
issue-651	172	32	in	in	ADP
issue-651	172	33	the	the	DET
issue-651	172	34	system	system	NOUN
issue-651	172	35	of	of	ADP
issue-651	172	36	accounting	accounting	NOUN
issue-651	172	37	and	and	CCONJ
issue-651	172	38	reporting	reporting	NOUN
issue-651	172	39	.	.	PUNCT
issue-651	173	1	the	the	DET
issue-651	173	2	success	success	NOUN
issue-651	173	3	of	of	ADP
issue-651	173	4	the	the	DET
issue-651	173	5	company	company	NOUN
issue-651	173	6	business	business	NOUN
issue-651	173	7	will	will	AUX
issue-651	173	8	be	be	AUX
issue-651	173	9	correlated	correlate	VERB
issue-651	173	10	with	with	ADP
issue-651	173	11	the	the	DET
issue-651	173	12	rationality	rationality	NOUN
issue-651	173	13	of	of	ADP
issue-651	173	14	personnel	personnel	NOUN
issue-651	173	15	management	management	NOUN
issue-651	173	16	,	,	PUNCT
issue-651	173	17	which	which	PRON
issue-651	173	18	will	will	AUX
issue-651	173	19	be	be	AUX
issue-651	173	20	based	base	VERB
issue-651	173	21	on	on	ADP
issue-651	173	22	a	a	DET
issue-651	173	23	reliable	reliable	ADJ
issue-651	173	24	assessment	assessment	NOUN
issue-651	173	25	of	of	ADP
issue-651	173	26	human	human	ADJ
issue-651	173	27	capital	capital	NOUN
issue-651	173	28	.	.	PUNCT
issue-651	174	1	references	reference	NOUN
issue-651	174	2	:	:	PUNCT
issue-651	174	3	arkan	arkan	ADJ
issue-651	174	4	,	,	PUNCT
issue-651	174	5	t.	t.	PROPN
issue-651	174	6	(	(	PUNCT
issue-651	174	7	2016	2016	NUM
issue-651	174	8	)	)	PUNCT
issue-651	174	9	.	.	PUNCT
issue-651	175	1	human	human	ADJ
issue-651	175	2	resources	resource	NOUN
issue-651	175	3	accounting	account	VERB
issue-651	175	4	:	:	PUNCT
issue-651	175	5	a	a	DET
issue-651	175	6	suggested	suggest	VERB
issue-651	175	7	model	model	NOUN
issue-651	175	8	for	for	ADP
issue-651	175	9	measurement	measurement	NOUN
issue-651	175	10	and	and	CCONJ
issue-651	175	11	valuatio	valuatio	NOUN
issue-651	175	12	.	.	PUNCT
issue-651	176	1	finanse	finanse	NOUN
issue-651	176	2	,	,	PUNCT
issue-651	176	3	rynki	rynki	NOUN
issue-651	176	4	finansowe	finansowe	PROPN
issue-651	176	5	,	,	PUNCT
issue-651	176	6	ubezpieczenia	ubezpieczenia	PROPN
issue-651	176	7	,	,	PUNCT
issue-651	176	8	1(79	1(79	NUM
issue-651	176	9	)	)	PUNCT
issue-651	176	10	,	,	PUNCT
issue-651	176	11	173–193	173–193	NUM
issue-651	176	12	.	.	PUNCT
issue-651	177	1	retrieved	retrieve	VERB
issue-651	177	2	from	from	ADP
issue-651	177	3	:	:	PUNCT
issue-651	177	4	https://wneiz.pl/nauka_wneiz/frfu/	https://wneiz.pl/nauka_wneiz/frfu/	NOUN
issue-651	177	5	79	79	NUM
issue-651	177	6	-	-	SYM
issue-651	177	7	2016	2016	NUM
issue-651	177	8	/	/	SYM
issue-651	177	9	frfu-79	frfu-79	PROPN
issue-651	177	10	-	-	PROPN
issue-651	177	11	173.pdf	173.pdf	PROPN
issue-651	177	12	becker	becker	NOUN
issue-651	177	13	,	,	PUNCT
issue-651	177	14	g.	g.	PROPN
issue-651	177	15	(	(	PUNCT
issue-651	177	16	1993	1993	NUM
issue-651	177	17	)	)	PUNCT
issue-651	177	18	.	.	PUNCT
issue-651	178	1	human	human	ADJ
issue-651	178	2	capital	capital	NOUN
issue-651	178	3	:	:	PUNCT
issue-651	178	4	a	a	DET
issue-651	178	5	theoretical	theoretical	ADJ
issue-651	178	6	and	and	CCONJ
issue-651	178	7	empirical	empirical	ADJ
issue-651	178	8	analysis	analysis	NOUN
issue-651	178	9	(	(	PUNCT
issue-651	178	10	with	with	ADP
issue-651	178	11	special	special	ADJ
issue-651	178	12	reference	reference	NOUN
issue-651	178	13	to	to	ADP
issue-651	178	14	education	education	NOUN
issue-651	178	15	)	)	PUNCT
issue-651	178	16	.	.	PUNCT
issue-651	179	1	chicago	chicago	PROPN
issue-651	179	2	and	and	CCONJ
issue-651	179	3	london	london	PROPN
issue-651	179	4	.	.	PUNCT
issue-651	180	1	butynets	butynet	NOUN
issue-651	180	2	,	,	PUNCT
issue-651	180	3	f.	f.	PROPN
issue-651	180	4	,	,	PUNCT
issue-651	180	5	dobiia	dobiia	VERB
issue-651	180	6	,	,	PUNCT
issue-651	180	7	м	м	X
issue-651	180	8	.	.	PUNCT
issue-651	180	9	et	et	PROPN
issue-651	180	10	al	al	PROPN
issue-651	180	11	.	.	PROPN
issue-651	181	1	(	(	PUNCT
issue-651	181	2	2010	2010	NUM
issue-651	181	3	)	)	PUNCT
issue-651	181	4	.	.	PUNCT
issue-651	182	1	teoryia	teoryia	PROPN
issue-651	182	2	izmerenyia	izmerenyia	PROPN
issue-651	182	3	kapitala	kapitala	NOUN
issue-651	183	1	i	i	PROPN
issue-651	183	2	prybyli	prybyli	NOUN
issue-651	183	3	.	.	PUNCT
issue-651	184	1	krakow	krakow	PROPN
issue-651	184	2	:	:	PUNCT
issue-651	184	3	fundacja	fundacja	PROPN
issue-651	184	4	uniwersytetu	uniwersytetu	VERB
issue-651	184	5	ekonomicznego	ekonomicznego	PROPN
issue-651	184	6	w	w	PROPN
issue-651	184	7	krakowie	krakowie	PROPN
issue-651	184	8	.	.	PUNCT
issue-651	185	1	denysiuk	denysiuk	NOUN
issue-651	185	2	,	,	PUNCT
issue-651	185	3	o.	o.	INTJ
issue-651	185	4	,	,	PUNCT
issue-651	185	5	pokynchereda	pokynchereda	PROPN
issue-651	185	6	,	,	PUNCT
issue-651	185	7	v.	v.	PROPN
issue-651	185	8	(	(	PUNCT
issue-651	185	9	2016	2016	NUM
issue-651	185	10	)	)	PUNCT
issue-651	185	11	.	.	PUNCT
issue-651	186	1	ozinka	ozinka	ADJ
issue-651	186	2	liudskoho	liudskoho	PROPN
issue-651	186	3	kapitalu	kapitalu	PROPN
issue-651	186	4	.	.	PUNCT
issue-651	187	1	visnyk	visnyk	PROPN
issue-651	187	2	kyivskoho	kyivskoho	PROPN
issue-651	187	3	natsionalnoho	natsionalnoho	NOUN
issue-651	187	4	torhovelnoekonomichnoho	torhovelnoekonomichnoho	NOUN
issue-651	187	5	universytetu	universytetu	NOUN
issue-651	187	6	,	,	PUNCT
issue-651	187	7	1(105	1(105	NUM
issue-651	187	8	)	)	PUNCT
issue-651	187	9	,	,	PUNCT
issue-651	187	10	109–121	109–121	NUM
issue-651	187	11	.	.	PUNCT
issue-651	188	1	retrieved	retrieve	VERB
issue-651	188	2	from	from	ADP
issue-651	188	3	:	:	PUNCT
issue-651	188	4	http://visnik.knteu.kiev.ua/files/2016/01/9.pdf	http://visnik.knteu.kiev.ua/files/2016/01/9.pdf	NOUN
issue-651	188	5	dobiia	dobiia	VERB
issue-651	188	6	,	,	PUNCT
issue-651	188	7	м	м	X
issue-651	188	8	.	.	PROPN
issue-651	188	9	,	,	PUNCT
issue-651	188	10	barburski	barburski	PROPN
issue-651	188	11	,	,	PUNCT
issue-651	188	12	j.	j.	PROPN
issue-651	188	13	et	et	PROPN
issue-651	188	14	al	al	PROPN
issue-651	188	15	.	.	PROPN
issue-651	189	1	(	(	PUNCT
issue-651	189	2	2012	2012	NUM
issue-651	189	3	)	)	PUNCT
issue-651	189	4	.	.	PUNCT
issue-651	190	1	chelovecheskiy	chelovecheskiy	PROPN
issue-651	190	2	kapital	kapital	PROPN
issue-651	190	3	v	v	PROPN
issue-651	190	4	ekonomicheskoy	ekonomicheskoy	PROPN
issue-651	190	5	perspektive	perspektive	PROPN
issue-651	190	6	.	.	PUNCT
issue-651	191	1	kyiv	kyiv	ADJ
issue-651	191	2	:	:	PUNCT
issue-651	191	3	kondor	kondor	ADJ
issue-651	191	4	.	.	PUNCT
issue-651	191	5	fitz	fitz	PROPN
issue-651	191	6	-	-	PUNCT
issue-651	191	7	enz	enz	PROPN
issue-651	191	8	,	,	PUNCT
issue-651	191	9	j.	j.	PROPN
issue-651	191	10	(	(	PUNCT
issue-651	191	11	2006	2006	NUM
issue-651	191	12	)	)	PUNCT
issue-651	191	13	.	.	PUNCT
issue-651	192	1	rentabelnost	rentabelnost	PROPN
issue-651	192	2	investitsiy	investitsiy	PROPN
issue-651	192	3	v	v	ADP
issue-651	192	4	personal	personal	ADJ
issue-651	192	5	:	:	PUNCT
issue-651	192	6	izmerenie	izmerenie	PROPN
issue-651	192	7	ekonomicheskoy	ekonomicheskoy	PROPN
issue-651	192	8	tsennosti	tsennosti	PROPN
issue-651	192	9	personala	personala	NOUN
issue-651	192	10	.	.	PUNCT
issue-651	193	1	мoskow	мoskow	PROPN
issue-651	193	2	:	:	PUNCT
issue-651	194	1	vershina	vershina	X
issue-651	194	2	.	.	PUNCT
issue-651	195	1	flamholtz	flamholtz	PROPN
issue-651	195	2	,	,	PUNCT
issue-651	195	3	e.	e.	PROPN
issue-651	195	4	(	(	PUNCT
issue-651	195	5	1982	1982	NUM
issue-651	195	6	)	)	PUNCT
issue-651	195	7	.	.	PUNCT
issue-651	196	1	rechnungslegung	rechnungslegung	PROPN
issue-651	196	2	über	über	PROPN
issue-651	196	3	kosten	kosten	PROPN
issue-651	196	4	und	und	VERB
issue-651	196	5	wert	wert	PROPN
issue-651	196	6	des	des	PROPN
issue-651	196	7	humankapitals	humankapital	NOUN
issue-651	196	8	;	;	PUNCT
issue-651	196	9	in	in	ADP
issue-651	196	10	:	:	PUNCT
issue-651	196	11	schmidt	schmidt	PROPN
issue-651	196	12	,	,	PUNCT
issue-651	196	13	h.	h.	PROPN
issue-651	196	14	,	,	PUNCT
issue-651	196	15	humanverzögerungsrechnung	humanverzögerungsrechnung	PROPN
issue-651	196	16	,	,	PUNCT
issue-651	196	17	berlin	berlin	PROPN
issue-651	196	18	,	,	PUNCT
issue-651	196	19	new	new	PROPN
issue-651	196	20	york	york	PROPN
issue-651	196	21	.	.	PUNCT
issue-651	197	1	kalpana	kalpana	PROPN
issue-651	197	2	,	,	PUNCT
issue-651	197	3	v.	v.	PROPN
issue-651	197	4	(	(	PUNCT
issue-651	197	5	2016	2016	NUM
issue-651	197	6	)	)	PUNCT
issue-651	197	7	.	.	PUNCT
issue-651	198	1	human	human	ADJ
issue-651	198	2	resource	resource	NOUN
issue-651	198	3	accounting	account	VERB
issue-651	198	4	in	in	ADP
issue-651	198	5	indian	indian	ADJ
issue-651	198	6	companies	company	NOUN
issue-651	198	7	–	–	PUNCT
issue-651	198	8	importance	importance	NOUN
issue-651	198	9	and	and	CCONJ
issue-651	198	10	challenges	challenge	NOUN
issue-651	198	11	.	.	PUNCT
issue-651	199	1	international	international	ADJ
issue-651	199	2	journal	journal	NOUN
issue-651	199	3	of	of	ADP
issue-651	199	4	scientific	scientific	ADJ
issue-651	199	5	engineering	engineering	NOUN
issue-651	199	6	and	and	CCONJ
issue-651	199	7	research	research	NOUN
issue-651	199	8	(	(	PUNCT
issue-651	199	9	ijser	ijser	NOUN
issue-651	199	10	)	)	PUNCT
issue-651	199	11	,	,	PUNCT
issue-651	199	12	4(5	4(5	PROPN
issue-651	199	13	)	)	PUNCT
issue-651	199	14	,	,	PUNCT
issue-651	199	15	15–18	15–18	NUM
issue-651	199	16	.	.	PUNCT
issue-651	199	17	retrieved	retrieve	VERB
issue-651	199	18	from	from	ADP
issue-651	199	19	:	:	PUNCT
issue-651	199	20	http://www.ijser.in/archives/	http://www.ijser.in/archives/	PROPN
issue-651	199	21	v4i5	v4i5	PROPN
issue-651	199	22	/	/	SYM
issue-651	199	23	ijser15788.pdf	ijser15788.pdf	PROPN
issue-651	199	24	petti	petti	PROPN
issue-651	199	25	,	,	PUNCT
issue-651	199	26	v.	v.	PROPN
issue-651	199	27	(	(	PUNCT
issue-651	199	28	1940	1940	NUM
issue-651	199	29	)	)	PUNCT
issue-651	199	30	.	.	PUNCT
issue-651	200	1	ekonomicheskie	ekonomicheskie	VERB
issue-651	201	1	i	i	PRON
issue-651	201	2	statisticheskie	statisticheskie	PROPN
issue-651	201	3	raboty	raboty	VERB
issue-651	201	4	.	.	PUNCT
issue-651	202	1	moskow	moskow	PROPN
issue-651	202	2	:	:	PUNCT
issue-651	202	3	gosudarstvennoe	gosudarstvennoe	ADJ
issue-651	202	4	socialno	socialno	NOUN
issue-651	202	5	-	-	PUNCT
issue-651	202	6	ekonomicheskoe	ekonomicheskoe	NOUN
issue-651	202	7	izdatelstvo	izdatelstvo	NOUN
issue-651	202	8	.	.	PUNCT
issue-651	203	1	pokynchereda	pokynchereda	PROPN
issue-651	203	2	,	,	PUNCT
issue-651	203	3	v.	v.	ADV
issue-651	203	4	,	,	PUNCT
issue-651	203	5	gudzenko	gudzenko	PROPN
issue-651	203	6	,	,	PUNCT
issue-651	203	7	n.	n.	NOUN
issue-651	203	8	,	,	PUNCT
issue-651	203	9	nastenko	nastenko	PROPN
issue-651	203	10	,	,	PUNCT
issue-651	203	11	m.	m.	NOUN
issue-651	203	12	(	(	PUNCT
issue-651	203	13	2017	2017	NUM
issue-651	203	14	)	)	PUNCT
issue-651	203	15	.	.	PUNCT
issue-651	204	1	human	human	ADJ
issue-651	204	2	resource	resource	NOUN
issue-651	204	3	accounting	account	VERB
issue-651	204	4	in	in	ADP
issue-651	204	5	the	the	DET
issue-651	204	6	system	system	NOUN
issue-651	204	7	of	of	ADP
issue-651	204	8	value	value	NOUN
issue-651	204	9	-	-	PUNCT
issue-651	204	10	based	base	VERB
issue-651	204	11	business	business	NOUN
issue-651	204	12	management	management	NOUN
issue-651	204	13	.	.	PUNCT
issue-651	205	1	retrieved	retrieve	VERB
issue-651	205	2	from	from	ADP
issue-651	205	3	:	:	PUNCT
issue-651	205	4	https://businessperspectives.org/journals/investment-managementand-financial-innovations/issue-2-cont-12/human-resource-accounting-in-the-system-of-value-based-businessmanagement	https://businessperspectives.org/journals/investment-managementand-financial-innovations/issue-2-cont-12/human-resource-accounting-in-the-system-of-value-based-businessmanagement	NOUN
issue-651	205	5	pravdiuk	pravdiuk	NOUN
issue-651	205	6	,	,	PUNCT
issue-651	205	7	n.	n.	NOUN
issue-651	205	8	,	,	PUNCT
issue-651	205	9	pokynchereda	pokynchereda	ADJ
issue-651	205	10	,	,	PUNCT
issue-651	205	11	v.	v.	PROPN
issue-651	205	12	(	(	PUNCT
issue-651	205	13	2016	2016	NUM
issue-651	205	14	)	)	PUNCT
issue-651	205	15	.	.	PUNCT
issue-651	206	1	trudovi	trudovi	ADJ
issue-651	206	2	resursy	resursy	NOUN
issue-651	206	3	pidpryiemstv	pidpryiemstv	NOUN
issue-651	206	4	:	:	PUNCT
issue-651	206	5	oblikovo	oblikovo	PROPN
issue-651	206	6	-	-	PUNCT
issue-651	206	7	analitychne	analitychne	PROPN
issue-651	206	8	zabezpechennia	zabezpechennia	PROPN
issue-651	206	9	upravlinnia	upravlinnia	PROPN
issue-651	206	10	:	:	PUNCT
issue-651	207	1	monohrafiia	monohrafiia	PROPN
issue-651	207	2	.	.	PUNCT
issue-651	207	3	vinnytsia	vinnytsia	NOUN
issue-651	207	4	:	:	PUNCT
issue-651	207	5	pp	pp	ADP
issue-651	207	6	“	"	PUNCT
issue-651	207	7	td	td	ADJ
issue-651	207	8	“	"	PUNCT
issue-651	207	9	edelveis	edelvei	NOUN
issue-651	207	10	i	i	PRON
issue-651	207	11	k	k	NOUN
issue-651	207	12	”	"	PUNCT
issue-651	207	13	.	.	PUNCT
issue-651	208	1	roos	roos	PROPN
issue-651	208	2	,	,	PUNCT
issue-651	208	3	j.	j.	PROPN
issue-651	208	4	,	,	PUNCT
issue-651	208	5	pike	pike	NOUN
issue-651	208	6	,	,	PUNCT
issue-651	208	7	s.	s.	PROPN
issue-651	208	8	,	,	PUNCT
issue-651	208	9	fernstrom	fernstrom	ADV
issue-651	208	10	,	,	PUNCT
issue-651	208	11	l.	l.	PROPN
issue-651	208	12	(	(	PUNCT
issue-651	208	13	2010	2010	NUM
issue-651	208	14	)	)	PUNCT
issue-651	208	15	.	.	PUNCT
issue-651	209	1	intellektualnyiy	intellektualnyiy	PROPN
issue-651	209	2	kapital	kapital	PROPN
issue-651	209	3	:	:	PUNCT
issue-651	209	4	praktika	praktika	NOUN
issue-651	209	5	upravleniya	upravleniya	NOUN
issue-651	209	6	.	.	PUNCT
issue-651	210	1	saint	saint	PROPN
issue-651	210	2	petersburg	petersburg	PROPN
issue-651	210	3	:	:	PUNCT
issue-651	210	4	vіsshaya	vіsshaya	NOUN
issue-651	210	5	shkola	shkola	PROPN
issue-651	210	6	menedzhmenta	menedzhmenta	PROPN
issue-651	210	7	.	.	PUNCT
issue-651	211	1	sahnenko	sahnenko	ADJ
issue-651	211	2	,	,	PUNCT
issue-651	211	3	o.	o.	NOUN
issue-651	211	4	(	(	PUNCT
issue-651	211	5	2017	2017	NUM
issue-651	211	6	)	)	PUNCT
issue-651	211	7	.	.	PUNCT
issue-651	212	1	metody	metody	ADJ
issue-651	212	2	otsinky	otsinky	ADJ
issue-651	212	3	liudskoho	liudskoho	PROPN
issue-651	212	4	kapitalu	kapitalu	PROPN
issue-651	212	5	.	.	PUNCT
issue-651	213	1	ekonomika	ekonomika	PROPN
issue-651	214	1	i	i	PRON
issue-651	214	2	suspilstvo	suspilstvo	PROPN
issue-651	214	3	,	,	PUNCT
issue-651	214	4	10	10	NUM
issue-651	214	5	,	,	PUNCT
issue-651	214	6	24–27	24–27	NUM
issue-651	214	7	.	.	PUNCT
issue-651	215	1	retrieved	retrieve	VERB
issue-651	215	2	from	from	ADP
issue-651	215	3	:	:	PUNCT
issue-651	215	4	http://economyandsociety.in.ua/journal/10_ukr/5.pdf	http://economyandsociety.in.ua/journal/10_ukr/5.pdf	PROPN
issue-651	215	5	stein	stein	PROPN
issue-651	215	6	,	,	PUNCT
issue-651	215	7	d.	d.	PROPN
issue-651	215	8	(	(	PUNCT
issue-651	215	9	2010	2010	NUM
issue-651	215	10	)	)	PUNCT
issue-651	215	11	.	.	PUNCT
issue-651	216	1	bilanzierung	bilanzierung	PROPN
issue-651	216	2	von	von	PROPN
issue-651	216	3	humankapital	humankapital	PROPN
issue-651	216	4	.	.	PUNCT
issue-651	217	1	grundlagen	grundlagen	PROPN
issue-651	217	2	und	und	VERB
issue-651	217	3	möglichkeiten	möglichkeiten	PROPN
issue-651	217	4	für	für	PROPN
issue-651	217	5	die	die	VERB
issue-651	217	6	unternehmerische	unternehmerische	NOUN
issue-651	217	7	praxis	praxis	PROPN
issue-651	217	8	.	.	PUNCT
issue-651	218	1	köln	köln	NOUN
issue-651	218	2	.	.	PUNCT
issue-651	219	1	the	the	DET
issue-651	219	2	official	official	ADJ
issue-651	219	3	website	website	NOUN
issue-651	219	4	of	of	ADP
issue-651	219	5	the	the	DET
issue-651	219	6	journal	journal	NOUN
issue-651	219	7	“	"	PUNCT
issue-651	219	8	human	human	ADJ
issue-651	219	9	resources	resource	NOUN
issue-651	219	10	”	"	PUNCT
issue-651	219	11	(	(	PUNCT
issue-651	219	12	2008	2008	NUM
issue-651	219	13	)	)	PUNCT
issue-651	219	14	.	.	PUNCT
issue-651	220	1	“	"	PUNCT
issue-651	220	2	measure	measure	NOUN
issue-651	220	3	–	–	PUNCT
issue-651	220	4	control	control	NOUN
issue-651	220	5	means	mean	VERB
issue-651	220	6	”	"	PUNCT
issue-651	220	7	.	.	PUNCT
issue-651	220	8	retrieved	retrieve	VERB
issue-651	220	9	from	from	ADP
issue-651	220	10	:	:	PUNCT
issue-651	220	11	http://otdelkadrov.by/number/2008/7/izmerayt-upravlya	http://otdelkadrov.by/number/2008/7/izmerayt-upravlya	AUX