id	sid	tid	token	lemma	pos
issue-738	1	1	baltic	baltic	PROPN
issue-738	1	2	journal	journal	PROPN
issue-738	1	3	of	of	ADP
issue-738	1	4	economic	economic	ADJ
issue-738	1	5	studies	study	NOUN
issue-738	1	6	61	61	NUM
issue-738	1	7	vol	vol	NOUN
issue-738	1	8	.	.	PROPN
issue-738	1	9	5	5	NUM
issue-738	1	10	,	,	PUNCT
issue-738	1	11	no	no	INTJ
issue-738	1	12	.	.	NOUN
issue-738	1	13	5	5	NUM
issue-738	1	14	,	,	PUNCT
issue-738	1	15	2019	2019	NUM
issue-738	1	16	corresponding	correspond	VERB
issue-738	1	17	author	author	NOUN
issue-738	1	18	:	:	PUNCT
issue-738	1	19	1	1	NUM
issue-738	1	20	yuriy	yuriy	PROPN
issue-738	1	21	fedkovych	fedkovych	PROPN
issue-738	1	22	chernivtsi	chernivtsi	PROPN
issue-738	1	23	national	national	PROPN
issue-738	1	24	university	university	PROPN
issue-738	1	25	,	,	PUNCT
issue-738	1	26	ukraine	ukraine	NOUN
issue-738	1	27	.	.	PUNCT
issue-738	2	1	e	e	X
issue-738	2	2	-	-	NOUN
issue-738	2	3	mail	mail	NOUN
issue-738	2	4	:	:	PUNCT
issue-738	2	5	t.kovalchuk@chnu.edu.ua	t.kovalchuk@chnu.edu.ua	PROPN
issue-738	2	6	2	2	NUM
issue-738	2	7	yuriy	yuriy	PROPN
issue-738	2	8	fedkovych	fedkovych	PROPN
issue-738	2	9	chernivtsi	chernivtsi	PROPN
issue-738	2	10	national	national	PROPN
issue-738	2	11	university	university	PROPN
issue-738	2	12	,	,	PUNCT
issue-738	2	13	ukraine	ukraine	NOUN
issue-738	2	14	.	.	PUNCT
issue-738	3	1	e	e	X
issue-738	3	2	-	-	NOUN
issue-738	3	3	mail	mail	NOUN
issue-738	3	4	:	:	PUNCT
issue-738	3	5	a.vergun@chnu.edu.ua	a.vergun@chnu.edu.ua	X
issue-738	3	6	doi	doi	PROPN
issue-738	3	7	:	:	PUNCT
issue-738	3	8	https://doi.org/10.30525/2256-0742/2019-5-5-61-66	https://doi.org/10.30525/2256-0742/2019-5-5-61-66	ADP
issue-738	3	9	improvement	improvement	NOUN
issue-738	3	10	of	of	ADP
issue-738	3	11	the	the	DET
issue-738	3	12	method	method	NOUN
issue-738	3	13	of	of	ADP
issue-738	3	14	analysis	analysis	NOUN
issue-738	3	15	of	of	ADP
issue-738	3	16	asset	asset	NOUN
issue-738	3	17	management	management	NOUN
issue-738	3	18	efficiency	efficiency	NOUN
issue-738	3	19	tetyana	tetyana	PROPN
issue-738	3	20	kovalchuk1	kovalchuk1	PROPN
issue-738	3	21	,	,	PUNCT
issue-738	3	22	andriy	andriy	PROPN
issue-738	3	23	verhun2	verhun2	PROPN
issue-738	3	24	abstract	abstract	ADJ
issue-738	3	25	.	.	PUNCT
issue-738	4	1	assets	asset	NOUN
issue-738	4	2	are	be	AUX
issue-738	4	3	the	the	DET
issue-738	4	4	key	key	ADJ
issue-738	4	5	factor	factor	NOUN
issue-738	4	6	in	in	ADP
issue-738	4	7	the	the	DET
issue-738	4	8	financial	financial	ADJ
issue-738	4	9	well	well	NOUN
issue-738	4	10	-	-	PUNCT
issue-738	4	11	being	being	NOUN
issue-738	4	12	of	of	ADP
issue-738	4	13	a	a	DET
issue-738	4	14	business	business	NOUN
issue-738	4	15	(	(	PUNCT
issue-738	4	16	the	the	DET
issue-738	4	17	financial	financial	ADJ
issue-738	4	18	health	health	NOUN
issue-738	4	19	of	of	ADP
issue-738	4	20	a	a	DET
issue-738	4	21	business	business	NOUN
issue-738	4	22	)	)	PUNCT
issue-738	4	23	.	.	PUNCT
issue-738	5	1	their	their	PRON
issue-738	5	2	composition	composition	NOUN
issue-738	5	3	and	and	CCONJ
issue-738	5	4	efficiency	efficiency	NOUN
issue-738	5	5	of	of	ADP
issue-738	5	6	use	use	NOUN
issue-738	5	7	directly	directly	ADV
issue-738	5	8	influence	influence	VERB
issue-738	5	9	the	the	DET
issue-738	5	10	end	end	NOUN
issue-738	5	11	result	result	NOUN
issue-738	5	12	of	of	ADP
issue-738	5	13	the	the	DET
issue-738	5	14	enterprise	enterprise	NOUN
issue-738	5	15	's	's	PART
issue-738	5	16	economic	economic	ADJ
issue-738	5	17	activity	activity	NOUN
issue-738	5	18	.	.	PUNCT
issue-738	6	1	effective	effective	ADJ
issue-738	6	2	asset	asset	NOUN
issue-738	6	3	management	management	NOUN
issue-738	6	4	can	can	AUX
issue-738	6	5	improve	improve	VERB
issue-738	6	6	financial	financial	ADJ
issue-738	6	7	sustainability	sustainability	NOUN
issue-738	6	8	and	and	CCONJ
issue-738	6	9	increase	increase	VERB
issue-738	6	10	the	the	DET
issue-738	6	11	competitiveness	competitiveness	NOUN
issue-738	6	12	of	of	ADP
issue-738	6	13	an	an	DET
issue-738	6	14	enterprise	enterprise	NOUN
issue-738	6	15	.	.	PUNCT
issue-738	7	1	therefore	therefore	ADV
issue-738	7	2	,	,	PUNCT
issue-738	7	3	in	in	ADP
issue-738	7	4	order	order	NOUN
issue-738	7	5	to	to	PART
issue-738	7	6	ensure	ensure	VERB
issue-738	7	7	financial	financial	ADJ
issue-738	7	8	sustainability	sustainability	NOUN
issue-738	7	9	and	and	CCONJ
issue-738	7	10	competitive	competitive	ADJ
issue-738	7	11	advantage	advantage	NOUN
issue-738	7	12	in	in	ADP
issue-738	7	13	the	the	DET
issue-738	7	14	long	long	ADJ
issue-738	7	15	run	run	NOUN
issue-738	7	16	,	,	PUNCT
issue-738	7	17	it	it	PRON
issue-738	7	18	is	be	AUX
issue-738	7	19	necessary	necessary	ADJ
issue-738	7	20	to	to	PART
issue-738	7	21	address	address	VERB
issue-738	7	22	the	the	DET
issue-738	7	23	challenge	challenge	NOUN
issue-738	7	24	of	of	ADP
issue-738	7	25	continuous	continuous	ADJ
issue-738	7	26	improvement	improvement	NOUN
issue-738	7	27	in	in	ADP
issue-738	7	28	asset	asset	NOUN
issue-738	7	29	management	management	NOUN
issue-738	7	30	.	.	PUNCT
issue-738	8	1	financial	financial	ADJ
issue-738	8	2	analysis	analysis	NOUN
issue-738	8	3	is	be	AUX
issue-738	8	4	an	an	DET
issue-738	8	5	important	important	ADJ
issue-738	8	6	tool	tool	NOUN
issue-738	8	7	for	for	ADP
issue-738	8	8	substantiating	substantiate	VERB
issue-738	8	9	and	and	CCONJ
issue-738	8	10	controlling	control	VERB
issue-738	8	11	asset	asset	NOUN
issue-738	8	12	use	use	NOUN
issue-738	8	13	decisions	decision	NOUN
issue-738	8	14	.	.	PUNCT
issue-738	9	1	as	as	SCONJ
issue-738	9	2	the	the	DET
issue-738	9	3	turnover	turnover	NOUN
issue-738	9	4	and	and	CCONJ
issue-738	9	5	return	return	VERB
issue-738	9	6	on	on	ADP
issue-738	9	7	assets	asset	NOUN
issue-738	9	8	depend	depend	VERB
issue-738	9	9	to	to	ADP
issue-738	9	10	a	a	DET
issue-738	9	11	large	large	ADJ
issue-738	9	12	extent	extent	NOUN
issue-738	9	13	on	on	ADP
issue-738	9	14	the	the	DET
issue-738	9	15	particularities	particularity	NOUN
issue-738	9	16	of	of	ADP
issue-738	9	17	the	the	DET
issue-738	9	18	industry	industry	NOUN
issue-738	9	19	and	and	CCONJ
issue-738	9	20	the	the	DET
issue-738	9	21	conditions	condition	NOUN
issue-738	9	22	of	of	ADP
issue-738	9	23	business	business	NOUN
issue-738	9	24	,	,	PUNCT
issue-738	9	25	the	the	DET
issue-738	9	26	means	mean	NOUN
issue-738	9	27	of	of	ADP
issue-738	9	28	financial	financial	ADJ
issue-738	9	29	analysis	analysis	NOUN
issue-738	9	30	must	must	AUX
issue-738	9	31	be	be	AUX
issue-738	9	32	tailored	tailor	VERB
issue-738	9	33	to	to	ADP
issue-738	9	34	specific	specific	ADJ
issue-738	9	35	situations	situation	NOUN
issue-738	9	36	.	.	PUNCT
issue-738	10	1	therefore	therefore	ADV
issue-738	10	2	,	,	PUNCT
issue-738	10	3	the	the	DET
issue-738	10	4	issues	issue	NOUN
issue-738	10	5	of	of	ADP
issue-738	10	6	improving	improve	VERB
issue-738	10	7	the	the	DET
issue-738	10	8	methods	method	NOUN
issue-738	10	9	of	of	ADP
issue-738	10	10	financial	financial	ADJ
issue-738	10	11	analysis	analysis	NOUN
issue-738	10	12	that	that	PRON
issue-738	10	13	would	would	AUX
issue-738	10	14	take	take	VERB
issue-738	10	15	into	into	ADP
issue-738	10	16	account	account	NOUN
issue-738	10	17	the	the	DET
issue-738	10	18	peculiarities	peculiarity	NOUN
issue-738	10	19	of	of	ADP
issue-738	10	20	the	the	DET
issue-738	10	21	activity	activity	NOUN
issue-738	10	22	of	of	ADP
issue-738	10	23	the	the	DET
issue-738	10	24	enterprise	enterprise	NOUN
issue-738	10	25	are	be	AUX
issue-738	10	26	urgent	urgent	ADJ
issue-738	10	27	.	.	PUNCT
issue-738	11	1	the	the	DET
issue-738	11	2	purpose	purpose	NOUN
issue-738	11	3	of	of	ADP
issue-738	11	4	this	this	DET
issue-738	11	5	study	study	NOUN
issue-738	11	6	is	be	AUX
issue-738	11	7	to	to	PART
issue-738	11	8	substantiate	substantiate	VERB
issue-738	11	9	a	a	DET
issue-738	11	10	methodological	methodological	ADJ
issue-738	11	11	approach	approach	NOUN
issue-738	11	12	to	to	ADP
issue-738	11	13	the	the	DET
issue-738	11	14	analysis	analysis	NOUN
issue-738	11	15	of	of	ADP
issue-738	11	16	asset	asset	NOUN
issue-738	11	17	utilization	utilization	NOUN
issue-738	11	18	of	of	ADP
issue-738	11	19	ukrainian	ukrainian	ADJ
issue-738	11	20	bakeries	bakery	NOUN
issue-738	11	21	.	.	PUNCT
issue-738	12	1	the	the	DET
issue-738	12	2	methodological	methodological	ADJ
issue-738	12	3	basis	basis	NOUN
issue-738	12	4	of	of	ADP
issue-738	12	5	this	this	DET
issue-738	12	6	study	study	NOUN
issue-738	12	7	is	be	AUX
issue-738	12	8	a	a	DET
issue-738	12	9	system	system	NOUN
issue-738	12	10	-	-	PUNCT
issue-738	12	11	based	base	VERB
issue-738	12	12	approach	approach	NOUN
issue-738	12	13	to	to	ADP
issue-738	12	14	solving	solve	VERB
issue-738	12	15	the	the	DET
issue-738	12	16	problems	problem	NOUN
issue-738	12	17	of	of	ADP
issue-738	12	18	analytical	analytical	ADJ
issue-738	12	19	asset	asset	NOUN
issue-738	12	20	management	management	NOUN
issue-738	12	21	.	.	PUNCT
issue-738	13	1	in	in	ADP
issue-738	13	2	generalizing	generalize	VERB
issue-738	13	3	the	the	DET
issue-738	13	4	methodological	methodological	ADJ
issue-738	13	5	principles	principle	NOUN
issue-738	13	6	of	of	ADP
issue-738	13	7	financial	financial	ADJ
issue-738	13	8	analysis	analysis	NOUN
issue-738	13	9	of	of	ADP
issue-738	13	10	asset	asset	NOUN
issue-738	13	11	management	management	NOUN
issue-738	13	12	effectiveness	effectiveness	NOUN
issue-738	13	13	,	,	PUNCT
issue-738	13	14	techniques	technique	NOUN
issue-738	13	15	of	of	ADP
issue-738	13	16	abstract	abstract	ADJ
issue-738	13	17	-	-	PUNCT
issue-738	13	18	logical	logical	ADJ
issue-738	13	19	method	method	NOUN
issue-738	13	20	are	be	AUX
issue-738	13	21	used	use	VERB
issue-738	13	22	,	,	PUNCT
issue-738	13	23	namely	namely	ADV
issue-738	13	24	:	:	PUNCT
issue-738	13	25	analysis	analysis	NOUN
issue-738	13	26	and	and	CCONJ
issue-738	13	27	synthesis	synthesis	NOUN
issue-738	13	28	,	,	PUNCT
issue-738	13	29	induction	induction	NOUN
issue-738	13	30	and	and	CCONJ
issue-738	13	31	deduction	deduction	NOUN
issue-738	13	32	,	,	PUNCT
issue-738	13	33	analogy	analogy	NOUN
issue-738	13	34	and	and	CCONJ
issue-738	13	35	comparison	comparison	NOUN
issue-738	13	36	.	.	PUNCT
issue-738	14	1	there	there	PRON
issue-738	14	2	were	be	VERB
issue-738	14	3	used	use	VERB
issue-738	14	4	methods	method	NOUN
issue-738	14	5	of	of	ADP
issue-738	14	6	average	average	ADJ
issue-738	14	7	and	and	CCONJ
issue-738	14	8	relative	relative	ADJ
issue-738	14	9	values	value	NOUN
issue-738	14	10	,	,	PUNCT
issue-738	14	11	methods	method	NOUN
issue-738	14	12	of	of	ADP
issue-738	14	13	modeling	modeling	NOUN
issue-738	14	14	and	and	CCONJ
issue-738	14	15	factor	factor	NOUN
issue-738	14	16	analysis	analysis	NOUN
issue-738	14	17	to	to	PART
issue-738	14	18	make	make	VERB
issue-738	14	19	all	all	DET
issue-738	14	20	the	the	DET
issue-738	14	21	calculations	calculation	NOUN
issue-738	14	22	;	;	PUNCT
issue-738	14	23	they	they	PRON
issue-738	14	24	were	be	AUX
issue-738	14	25	used	use	VERB
issue-738	14	26	to	to	PART
issue-738	14	27	establish	establish	VERB
issue-738	14	28	the	the	DET
issue-738	14	29	relationship	relationship	NOUN
issue-738	14	30	between	between	ADP
issue-738	14	31	the	the	DET
issue-738	14	32	systems	system	NOUN
issue-738	14	33	of	of	ADP
issue-738	14	34	financial	financial	ADJ
issue-738	14	35	indicators	indicator	NOUN
issue-738	14	36	of	of	ADP
issue-738	14	37	asset	asset	NOUN
issue-738	14	38	efficiency	efficiency	NOUN
issue-738	14	39	.	.	PUNCT
issue-738	15	1	the	the	DET
issue-738	15	2	calculation	calculation	NOUN
issue-738	15	3	of	of	ADP
issue-738	15	4	the	the	DET
issue-738	15	5	indicators	indicator	NOUN
issue-738	15	6	of	of	ADP
issue-738	15	7	profitability	profitability	NOUN
issue-738	15	8	and	and	CCONJ
issue-738	15	9	asset	asset	NOUN
issue-738	15	10	utilization	utilization	NOUN
issue-738	15	11	in	in	ADP
issue-738	15	12	turnover	turnover	NOUN
issue-738	15	13	was	be	AUX
issue-738	15	14	made	make	VERB
issue-738	15	15	according	accord	VERB
issue-738	15	16	to	to	ADP
issue-738	15	17	the	the	DET
issue-738	15	18	financial	financial	ADJ
issue-738	15	19	statements	statement	NOUN
issue-738	15	20	of	of	ADP
issue-738	15	21	ukrainian	ukrainian	ADJ
issue-738	15	22	bakeries	bakery	NOUN
issue-738	15	23	.	.	PUNCT
issue-738	16	1	asset	asset	NOUN
issue-738	16	2	management	management	NOUN
issue-738	16	3	is	be	AUX
issue-738	16	4	aimed	aim	VERB
issue-738	16	5	at	at	ADP
issue-738	16	6	increasing	increase	VERB
issue-738	16	7	the	the	DET
issue-738	16	8	efficiency	efficiency	NOUN
issue-738	16	9	of	of	ADP
issue-738	16	10	their	their	PRON
issue-738	16	11	use	use	NOUN
issue-738	16	12	,	,	PUNCT
issue-738	16	13	the	the	DET
issue-738	16	14	main	main	ADJ
issue-738	16	15	generalization	generalization	NOUN
issue-738	16	16	of	of	ADP
issue-738	16	17	which	which	PRON
issue-738	16	18	is	be	AUX
issue-738	16	19	the	the	DET
issue-738	16	20	return	return	NOUN
issue-738	16	21	on	on	ADP
issue-738	16	22	assets	asset	NOUN
issue-738	16	23	.	.	PUNCT
issue-738	17	1	the	the	DET
issue-738	17	2	need	need	NOUN
issue-738	17	3	to	to	PART
issue-738	17	4	improve	improve	VERB
issue-738	17	5	the	the	DET
issue-738	17	6	methodology	methodology	NOUN
issue-738	17	7	for	for	ADP
issue-738	17	8	analyzing	analyze	VERB
issue-738	17	9	the	the	DET
issue-738	17	10	return	return	NOUN
issue-738	17	11	on	on	ADP
issue-738	17	12	assets	asset	NOUN
issue-738	17	13	is	be	AUX
issue-738	17	14	due	due	ADJ
issue-738	17	15	to	to	ADP
issue-738	17	16	the	the	DET
issue-738	17	17	limited	limited	ADJ
issue-738	17	18	use	use	NOUN
issue-738	17	19	of	of	ADP
issue-738	17	20	this	this	DET
issue-738	17	21	indicator	indicator	NOUN
issue-738	17	22	in	in	ADP
issue-738	17	23	the	the	DET
issue-738	17	24	analysis	analysis	NOUN
issue-738	17	25	of	of	ADP
issue-738	17	26	unprofitable	unprofitable	ADJ
issue-738	17	27	enterprises	enterprise	NOUN
issue-738	17	28	on	on	ADP
issue-738	17	29	the	the	DET
issue-738	17	30	one	one	NUM
issue-738	17	31	hand	hand	NOUN
issue-738	17	32	,	,	PUNCT
issue-738	17	33	and	and	CCONJ
issue-738	17	34	,	,	PUNCT
issue-738	17	35	on	on	ADP
issue-738	17	36	the	the	DET
issue-738	17	37	other	other	ADJ
issue-738	17	38	hand	hand	NOUN
issue-738	17	39	,	,	PUNCT
issue-738	17	40	to	to	ADP
issue-738	17	41	the	the	DET
issue-738	17	42	need	need	NOUN
issue-738	17	43	to	to	PART
issue-738	17	44	take	take	VERB
issue-738	17	45	into	into	ADP
issue-738	17	46	account	account	NOUN
issue-738	17	47	the	the	DET
issue-738	17	48	specifics	specific	NOUN
issue-738	17	49	of	of	ADP
issue-738	17	50	the	the	DET
issue-738	17	51	industry	industry	NOUN
issue-738	17	52	where	where	SCONJ
issue-738	17	53	the	the	DET
issue-738	17	54	enterprise	enterprise	NOUN
issue-738	17	55	operates	operate	VERB
issue-738	17	56	.	.	PUNCT
issue-738	18	1	under	under	ADP
issue-738	18	2	conditions	condition	NOUN
issue-738	18	3	of	of	ADP
issue-738	18	4	loss	loss	NOUN
issue-738	18	5	,	,	PUNCT
issue-738	18	6	the	the	DET
issue-738	18	7	asset	asset	NOUN
issue-738	18	8	return	return	NOUN
issue-738	18	9	indicator	indicator	NOUN
issue-738	18	10	distorted	distort	VERB
issue-738	18	11	reflects	reflect	VERB
issue-738	18	12	the	the	DET
issue-738	18	13	impact	impact	NOUN
issue-738	18	14	of	of	ADP
issue-738	18	15	its	its	PRON
issue-738	18	16	change	change	NOUN
issue-738	18	17	factors	factor	NOUN
issue-738	18	18	,	,	PUNCT
issue-738	18	19	and	and	CCONJ
issue-738	18	20	industry	industry	NOUN
issue-738	18	21	features	feature	NOUN
issue-738	18	22	are	be	AUX
issue-738	18	23	reflected	reflect	VERB
issue-738	18	24	in	in	ADP
issue-738	18	25	different	different	ADJ
issue-738	18	26	turnover	turnover	NOUN
issue-738	18	27	rates	rate	NOUN
issue-738	18	28	of	of	ADP
issue-738	18	29	individual	individual	ADJ
issue-738	18	30	components	component	NOUN
issue-738	18	31	of	of	ADP
issue-738	18	32	assets	asset	NOUN
issue-738	18	33	,	,	PUNCT
issue-738	18	34	and	and	CCONJ
issue-738	18	35	accordingly	accordingly	ADV
issue-738	18	36	,	,	PUNCT
issue-738	18	37	in	in	ADP
issue-738	18	38	different	different	ADJ
issue-738	18	39	intensity	intensity	NOUN
issue-738	18	40	of	of	ADP
issue-738	18	41	their	their	PRON
issue-738	18	42	impact	impact	NOUN
issue-738	18	43	on	on	ADP
issue-738	18	44	profitability	profitability	NOUN
issue-738	18	45	.	.	PUNCT
issue-738	19	1	the	the	DET
issue-738	19	2	proposed	propose	VERB
issue-738	19	3	approach	approach	NOUN
issue-738	19	4	is	be	AUX
issue-738	19	5	based	base	VERB
issue-738	19	6	on	on	ADP
issue-738	19	7	a	a	DET
issue-738	19	8	multifactorial	multifactorial	ADJ
issue-738	19	9	model	model	NOUN
issue-738	19	10	that	that	PRON
issue-738	19	11	reflects	reflect	VERB
issue-738	19	12	the	the	DET
issue-738	19	13	dependence	dependence	NOUN
issue-738	19	14	of	of	ADP
issue-738	19	15	the	the	DET
issue-738	19	16	asset	asset	NOUN
issue-738	19	17	on	on	ADP
issue-738	19	18	return	return	NOUN
issue-738	19	19	to	to	ADP
issue-738	19	20	sales	sale	NOUN
issue-738	19	21	,	,	PUNCT
issue-738	19	22	non	non	ADJ
issue-738	19	23	-	-	ADJ
issue-738	19	24	current	current	ADJ
issue-738	19	25	assets	asset	NOUN
issue-738	19	26	to	to	ADP
issue-738	19	27	sales	sale	NOUN
issue-738	19	28	,	,	PUNCT
issue-738	19	29	inventory	inventory	NOUN
issue-738	19	30	to	to	ADP
issue-738	19	31	sales	sale	NOUN
issue-738	19	32	,	,	PUNCT
issue-738	19	33	accounts	account	VERB
issue-738	19	34	receivable	receivable	ADJ
issue-738	19	35	to	to	ADP
issue-738	19	36	sales	sale	NOUN
issue-738	19	37	and	and	CCONJ
issue-738	19	38	cash	cash	NOUN
issue-738	19	39	assets	asset	NOUN
issue-738	19	40	to	to	ADP
issue-738	19	41	sales	sale	NOUN
issue-738	19	42	.	.	PUNCT
issue-738	20	1	the	the	DET
issue-738	20	2	model	model	NOUN
issue-738	20	3	determines	determine	VERB
issue-738	20	4	the	the	DET
issue-738	20	5	intensity	intensity	NOUN
issue-738	20	6	of	of	ADP
issue-738	20	7	the	the	DET
issue-738	20	8	impact	impact	NOUN
issue-738	20	9	on	on	ADP
issue-738	20	10	the	the	DET
issue-738	20	11	return	return	NOUN
issue-738	20	12	on	on	ADP
issue-738	20	13	assets	asset	NOUN
issue-738	20	14	of	of	ADP
issue-738	20	15	the	the	DET
issue-738	20	16	partial	partial	ADJ
issue-738	20	17	indicators	indicator	NOUN
issue-738	20	18	of	of	ADP
issue-738	20	19	the	the	DET
issue-738	20	20	assets	asset	NOUN
issue-738	20	21	to	to	ADP
issue-738	20	22	sales	sale	NOUN
issue-738	20	23	.	.	PUNCT
issue-738	21	1	the	the	DET
issue-738	21	2	calculations	calculation	NOUN
issue-738	21	3	were	be	AUX
issue-738	21	4	made	make	VERB
issue-738	21	5	by	by	ADP
issue-738	21	6	a	a	DET
issue-738	21	7	group	group	NOUN
issue-738	21	8	of	of	ADP
issue-738	21	9	bakeries	bakery	NOUN
issue-738	21	10	from	from	ADP
issue-738	21	11	different	different	ADJ
issue-738	21	12	regions	region	NOUN
issue-738	21	13	of	of	ADP
issue-738	21	14	ukraine	ukraine	NOUN
issue-738	21	15	.	.	PUNCT
issue-738	22	1	as	as	ADP
issue-738	22	2	a	a	DET
issue-738	22	3	criterion	criterion	NOUN
issue-738	22	4	for	for	ADP
issue-738	22	5	assessing	assess	VERB
issue-738	22	6	the	the	DET
issue-738	22	7	effectiveness	effectiveness	NOUN
issue-738	22	8	of	of	ADP
issue-738	22	9	asset	asset	NOUN
issue-738	22	10	management	management	NOUN
issue-738	22	11	,	,	PUNCT
issue-738	22	12	it	it	PRON
issue-738	22	13	is	be	AUX
issue-738	22	14	proposed	propose	VERB
issue-738	22	15	to	to	PART
issue-738	22	16	use	use	VERB
issue-738	22	17	the	the	DET
issue-738	22	18	average	average	ADJ
issue-738	22	19	growth	growth	NOUN
issue-738	22	20	rate	rate	NOUN
issue-738	22	21	of	of	ADP
issue-738	22	22	partial	partial	ADJ
issue-738	22	23	indicators	indicator	NOUN
issue-738	22	24	of	of	ADP
issue-738	22	25	the	the	DET
issue-738	22	26	model	model	NOUN
issue-738	22	27	of	of	ADP
issue-738	22	28	return	return	NOUN
issue-738	22	29	on	on	ADP
issue-738	22	30	assets	asset	NOUN
issue-738	22	31	,	,	PUNCT
issue-738	22	32	which	which	PRON
issue-738	22	33	is	be	AUX
issue-738	22	34	determined	determine	VERB
issue-738	22	35	taking	take	VERB
issue-738	22	36	into	into	ADP
issue-738	22	37	account	account	NOUN
issue-738	22	38	the	the	DET
issue-738	22	39	intensity	intensity	NOUN
issue-738	22	40	of	of	ADP
issue-738	22	41	their	their	PRON
issue-738	22	42	impact	impact	NOUN
issue-738	22	43	.	.	PUNCT
issue-738	23	1	the	the	DET
issue-738	23	2	specifics	specific	NOUN
issue-738	23	3	of	of	ADP
issue-738	23	4	the	the	DET
issue-738	23	5	approach	approach	NOUN
issue-738	23	6	are	be	AUX
issue-738	23	7	more	more	ADV
issue-738	23	8	focused	focused	ADJ
issue-738	23	9	not	not	PART
issue-738	23	10	on	on	ADP
issue-738	23	11	absolute	absolute	ADJ
issue-738	23	12	indicators	indicator	NOUN
issue-738	23	13	,	,	PUNCT
issue-738	23	14	but	but	CCONJ
issue-738	23	15	on	on	ADP
issue-738	23	16	indicators	indicator	NOUN
issue-738	23	17	of	of	ADP
issue-738	23	18	dynamics	dynamic	NOUN
issue-738	23	19	,	,	PUNCT
issue-738	23	20	on	on	ADP
issue-738	23	21	the	the	DET
issue-738	23	22	identification	identification	NOUN
issue-738	23	23	of	of	ADP
issue-738	23	24	trends	trend	NOUN
issue-738	23	25	.	.	PUNCT
issue-738	24	1	the	the	DET
issue-738	24	2	advantage	advantage	NOUN
issue-738	24	3	of	of	ADP
issue-738	24	4	the	the	DET
issue-738	24	5	proposed	propose	VERB
issue-738	24	6	indicator	indicator	NOUN
issue-738	24	7	is	be	AUX
issue-738	24	8	the	the	DET
issue-738	24	9	ease	ease	NOUN
issue-738	24	10	of	of	ADP
issue-738	24	11	interpretation	interpretation	NOUN
issue-738	24	12	,	,	PUNCT
issue-738	24	13	especially	especially	ADV
issue-738	24	14	for	for	ADP
issue-738	24	15	the	the	DET
issue-738	24	16	case	case	NOUN
issue-738	24	17	of	of	ADP
issue-738	24	18	loss	loss	NOUN
issue-738	24	19	-	-	PUNCT
issue-738	24	20	making	making	NOUN
issue-738	24	21	,	,	PUNCT
issue-738	24	22	which	which	PRON
issue-738	24	23	is	be	AUX
issue-738	24	24	peculiar	peculiar	ADJ
issue-738	24	25	for	for	ADP
issue-738	24	26	one	one	NUM
issue-738	24	27	third	third	NOUN
issue-738	24	28	of	of	ADP
issue-738	24	29	the	the	DET
issue-738	24	30	enterprises	enterprise	NOUN
issue-738	24	31	of	of	ADP
issue-738	24	32	the	the	DET
issue-738	24	33	industry	industry	NOUN
issue-738	24	34	.	.	PUNCT
issue-738	25	1	key	key	ADJ
issue-738	25	2	words	word	NOUN
issue-738	25	3	:	:	PUNCT
issue-738	25	4	asset	asset	NOUN
issue-738	25	5	management	management	NOUN
issue-738	25	6	,	,	PUNCT
issue-738	25	7	asset	asset	NOUN
issue-738	25	8	utilization	utilization	NOUN
issue-738	25	9	efficiency	efficiency	NOUN
issue-738	25	10	,	,	PUNCT
issue-738	25	11	indicators	indicator	NOUN
issue-738	25	12	of	of	ADP
issue-738	25	13	assets	asset	NOUN
issue-738	25	14	efficiency	efficiency	NOUN
issue-738	25	15	,	,	PUNCT
issue-738	25	16	return	return	VERB
issue-738	25	17	on	on	ADP
issue-738	25	18	assets	asset	NOUN
issue-738	25	19	,	,	PUNCT
issue-738	25	20	ratios	ratio	NOUN
issue-738	25	21	of	of	ADP
issue-738	25	22	assets	asset	NOUN
issue-738	25	23	to	to	ADP
issue-738	25	24	sales	sale	NOUN
issue-738	25	25	.	.	PUNCT
issue-738	26	1	jel	jel	PROPN
issue-738	26	2	classification	classification	PROPN
issue-738	26	3	:	:	PUNCT
issue-738	26	4	g31	g31	PROPN
issue-738	26	5	,	,	PUNCT
issue-738	26	6	g32	g32	PROPN
issue-738	26	7	1	1	NUM
issue-738	26	8	.	.	PUNCT
issue-738	26	9	introduction	introduction	NOUN
issue-738	26	10	in	in	ADP
issue-738	26	11	any	any	DET
issue-738	26	12	enterprise	enterprise	NOUN
issue-738	26	13	,	,	PUNCT
issue-738	26	14	asset	asset	NOUN
issue-738	26	15	management	management	NOUN
issue-738	26	16	is	be	AUX
issue-738	26	17	an	an	DET
issue-738	26	18	important	important	ADJ
issue-738	26	19	element	element	NOUN
issue-738	26	20	that	that	PRON
issue-738	26	21	covers	cover	VERB
issue-738	26	22	a	a	DET
issue-738	26	23	wide	wide	ADJ
issue-738	26	24	range	range	NOUN
issue-738	26	25	of	of	ADP
issue-738	26	26	tasks	task	NOUN
issue-738	26	27	.	.	PUNCT
issue-738	27	1	they	they	PRON
issue-738	27	2	are	be	AUX
issue-738	27	3	represented	represent	VERB
issue-738	27	4	in	in	ADP
issue-738	27	5	two	two	NUM
issue-738	27	6	directions	direction	NOUN
issue-738	27	7	:	:	PUNCT
issue-738	27	8	management	management	NOUN
issue-738	27	9	of	of	ADP
issue-738	27	10	noncurrent	noncurrent	NOUN
issue-738	27	11	and	and	CCONJ
issue-738	27	12	current	current	ADJ
issue-738	27	13	assets	asset	NOUN
issue-738	27	14	.	.	PUNCT
issue-738	28	1	in	in	ADP
issue-738	28	2	the	the	DET
issue-738	28	3	first	first	ADJ
issue-738	28	4	direction	direction	NOUN
issue-738	28	5	,	,	PUNCT
issue-738	28	6	potential	potential	ADJ
issue-738	28	7	reserves	reserve	NOUN
issue-738	28	8	for	for	ADP
issue-738	28	9	improving	improve	VERB
issue-738	28	10	the	the	DET
issue-738	28	11	efficiency	efficiency	NOUN
issue-738	28	12	of	of	ADP
issue-738	28	13	the	the	DET
issue-738	28	14	use	use	NOUN
issue-738	28	15	of	of	ADP
issue-738	28	16	non	non	ADJ
issue-738	28	17	-	-	ADJ
issue-738	28	18	current	current	ADJ
issue-738	28	19	assets	asset	NOUN
issue-738	28	20	in	in	ADP
issue-738	28	21	the	the	DET
issue-738	28	22	future	future	ADJ
issue-738	28	23	period	period	NOUN
issue-738	28	24	should	should	AUX
issue-738	28	25	be	be	AUX
issue-738	28	26	identified	identify	VERB
issue-738	28	27	in	in	ADP
issue-738	28	28	the	the	DET
issue-738	28	29	process	process	NOUN
issue-738	28	30	of	of	ADP
issue-738	28	31	analysis	analysis	NOUN
issue-738	28	32	and	and	CCONJ
issue-738	28	33	optimization	optimization	NOUN
issue-738	28	34	of	of	ADP
issue-738	28	35	their	their	PRON
issue-738	28	36	total	total	ADJ
issue-738	28	37	volume	volume	NOUN
issue-738	28	38	and	and	CCONJ
issue-738	28	39	composition	composition	NOUN
issue-738	28	40	should	should	AUX
issue-738	28	41	be	be	AUX
issue-738	28	42	carried	carry	VERB
issue-738	28	43	out	out	ADP
issue-738	28	44	on	on	ADP
issue-738	28	45	this	this	DET
issue-738	28	46	basis	basis	NOUN
issue-738	28	47	.	.	PUNCT
issue-738	29	1	the	the	DET
issue-738	29	2	management	management	NOUN
issue-738	29	3	baltic	baltic	PROPN
issue-738	29	4	journal	journal	PROPN
issue-738	29	5	of	of	ADP
issue-738	29	6	economic	economic	ADJ
issue-738	29	7	studies	study	NOUN
issue-738	29	8	62	62	NUM
issue-738	29	9	vol	vol	NOUN
issue-738	29	10	.	.	PROPN
issue-738	29	11	5	5	NUM
issue-738	29	12	,	,	PUNCT
issue-738	29	13	no	no	INTJ
issue-738	29	14	.	.	NOUN
issue-738	29	15	5	5	NUM
issue-738	29	16	,	,	PUNCT
issue-738	29	17	2019	2019	NUM
issue-738	29	18	of	of	ADP
issue-738	29	19	non	non	ADJ
issue-738	29	20	-	-	ADJ
issue-738	29	21	current	current	ADJ
issue-738	29	22	assets	asset	NOUN
issue-738	29	23	is	be	AUX
issue-738	29	24	strategic	strategic	ADJ
issue-738	29	25	.	.	PUNCT
issue-738	30	1	therefore	therefore	ADV
issue-738	30	2	,	,	PUNCT
issue-738	30	3	the	the	DET
issue-738	30	4	most	most	ADV
issue-738	30	5	important	important	ADJ
issue-738	30	6	task	task	NOUN
issue-738	30	7	here	here	ADV
issue-738	30	8	will	will	AUX
issue-738	30	9	be	be	AUX
issue-738	30	10	justified	justify	VERB
issue-738	30	11	by	by	ADP
issue-738	30	12	the	the	DET
issue-738	30	13	criterion	criterion	NOUN
issue-738	30	14	of	of	ADP
issue-738	30	15	increasing	increase	VERB
issue-738	30	16	the	the	DET
issue-738	30	17	efficiency	efficiency	NOUN
issue-738	30	18	of	of	ADP
issue-738	30	19	use	use	NOUN
issue-738	30	20	timely	timely	ADV
issue-738	30	21	updating	updating	NOUN
issue-738	30	22	of	of	ADP
issue-738	30	23	production	production	NOUN
issue-738	30	24	facilities	facility	NOUN
issue-738	30	25	.	.	PUNCT
issue-738	31	1	although	although	SCONJ
issue-738	31	2	the	the	DET
issue-738	31	3	management	management	NOUN
issue-738	31	4	of	of	ADP
issue-738	31	5	non	non	ADJ
issue-738	31	6	-	-	ADJ
issue-738	31	7	current	current	ADJ
issue-738	31	8	assets	asset	NOUN
issue-738	31	9	is	be	AUX
issue-738	31	10	also	also	ADV
issue-738	31	11	related	relate	VERB
issue-738	31	12	to	to	ADP
issue-738	31	13	the	the	DET
issue-738	31	14	current	current	ADJ
issue-738	31	15	financial	financial	ADJ
issue-738	31	16	activities	activity	NOUN
issue-738	31	17	of	of	ADP
issue-738	31	18	the	the	DET
issue-738	31	19	enterprise	enterprise	NOUN
issue-738	31	20	,	,	PUNCT
issue-738	31	21	the	the	DET
issue-738	31	22	decisions	decision	NOUN
issue-738	31	23	regarding	regard	VERB
issue-738	31	24	them	they	PRON
issue-738	31	25	relate	relate	VERB
issue-738	31	26	to	to	ADP
issue-738	31	27	the	the	DET
issue-738	31	28	long	long	ADJ
issue-738	31	29	term	term	NOUN
issue-738	31	30	.	.	PUNCT
issue-738	32	1	the	the	DET
issue-738	32	2	management	management	NOUN
issue-738	32	3	of	of	ADP
issue-738	32	4	current	current	ADJ
issue-738	32	5	assets	asset	NOUN
issue-738	32	6	is	be	AUX
issue-738	32	7	more	more	ADV
issue-738	32	8	related	related	ADJ
issue-738	32	9	to	to	ADP
issue-738	32	10	the	the	DET
issue-738	32	11	current	current	ADJ
issue-738	32	12	activity	activity	NOUN
issue-738	32	13	of	of	ADP
issue-738	32	14	the	the	DET
issue-738	32	15	company	company	NOUN
issue-738	32	16	,	,	PUNCT
issue-738	32	17	so	so	ADV
issue-738	32	18	its	its	PRON
issue-738	32	19	effectiveness	effectiveness	NOUN
issue-738	32	20	will	will	AUX
issue-738	32	21	be	be	AUX
issue-738	32	22	determined	determine	VERB
issue-738	32	23	in	in	ADP
issue-738	32	24	the	the	DET
issue-738	32	25	short	short	ADJ
issue-738	32	26	term	term	NOUN
issue-738	32	27	.	.	PUNCT
issue-738	33	1	it	it	PRON
issue-738	33	2	includes	include	VERB
issue-738	33	3	the	the	DET
issue-738	33	4	effective	effective	ADJ
issue-738	33	5	management	management	NOUN
issue-738	33	6	of	of	ADP
issue-738	33	7	the	the	DET
issue-738	33	8	balance	balance	NOUN
issue-738	33	9	of	of	ADP
issue-738	33	10	goods	good	NOUN
issue-738	33	11	and	and	CCONJ
issue-738	33	12	finished	finished	ADJ
issue-738	33	13	products	product	NOUN
issue-738	33	14	,	,	PUNCT
issue-738	33	15	inventories	inventory	NOUN
issue-738	33	16	of	of	ADP
issue-738	33	17	raw	raw	ADJ
issue-738	33	18	materials	material	NOUN
issue-738	33	19	,	,	PUNCT
issue-738	33	20	accounts	account	VERB
issue-738	33	21	receivable	receivable	ADJ
issue-738	33	22	,	,	PUNCT
issue-738	33	23	efficient	efficient	ADJ
issue-738	33	24	use	use	NOUN
issue-738	33	25	of	of	ADP
issue-738	33	26	cash	cash	NOUN
issue-738	33	27	and	and	CCONJ
issue-738	33	28	management	management	NOUN
issue-738	33	29	of	of	ADP
issue-738	33	30	other	other	ADJ
issue-738	33	31	current	current	ADJ
issue-738	33	32	assets	asset	NOUN
issue-738	33	33	.	.	PUNCT
issue-738	34	1	effective	effective	ADJ
issue-738	34	2	management	management	NOUN
issue-738	34	3	of	of	ADP
issue-738	34	4	current	current	ADJ
issue-738	34	5	assets	asset	NOUN
issue-738	34	6	can	can	AUX
issue-738	34	7	be	be	AUX
issue-738	34	8	argued	argue	VERB
issue-738	34	9	if	if	SCONJ
issue-738	34	10	it	it	PRON
issue-738	34	11	ensures	ensure	VERB
issue-738	34	12	the	the	DET
issue-738	34	13	continuity	continuity	NOUN
issue-738	34	14	of	of	ADP
issue-738	34	15	the	the	DET
issue-738	34	16	production	production	NOUN
issue-738	34	17	process	process	NOUN
issue-738	34	18	;	;	PUNCT
issue-738	34	19	accelerating	accelerate	VERB
issue-738	34	20	the	the	DET
issue-738	34	21	turnover	turnover	NOUN
issue-738	34	22	of	of	ADP
issue-738	34	23	circulating	circulate	VERB
issue-738	34	24	assets	asset	NOUN
issue-738	34	25	and	and	CCONJ
issue-738	34	26	increasing	increase	VERB
issue-738	34	27	their	their	PRON
issue-738	34	28	profitability	profitability	NOUN
issue-738	34	29	;	;	PUNCT
issue-738	34	30	minimization	minimization	NOUN
issue-738	34	31	of	of	ADP
issue-738	34	32	risks	risk	NOUN
issue-738	34	33	and	and	CCONJ
issue-738	34	34	costs	cost	NOUN
issue-738	34	35	associated	associate	VERB
issue-738	34	36	with	with	ADP
issue-738	34	37	the	the	DET
issue-738	34	38	formation	formation	NOUN
issue-738	34	39	and	and	CCONJ
issue-738	34	40	use	use	NOUN
issue-738	34	41	of	of	ADP
issue-738	34	42	current	current	ADJ
issue-738	34	43	assets	asset	NOUN
issue-738	34	44	,	,	PUNCT
issue-738	34	45	maintaining	maintain	VERB
issue-738	34	46	a	a	DET
issue-738	34	47	sufficient	sufficient	ADJ
issue-738	34	48	level	level	NOUN
issue-738	34	49	of	of	ADP
issue-738	34	50	liquidity	liquidity	NOUN
issue-738	34	51	of	of	ADP
issue-738	34	52	the	the	DET
issue-738	34	53	enterprise	enterprise	NOUN
issue-738	34	54	.	.	PUNCT
issue-738	35	1	as	as	SCONJ
issue-738	35	2	the	the	DET
issue-738	35	3	outward	outward	ADJ
issue-738	35	4	signs	sign	NOUN
issue-738	35	5	of	of	ADP
issue-738	35	6	such	such	ADJ
issue-738	35	7	efficiency	efficiency	NOUN
issue-738	35	8	would	would	AUX
issue-738	35	9	serve	serve	VERB
issue-738	35	10	a	a	DET
issue-738	35	11	reduction	reduction	NOUN
issue-738	35	12	in	in	ADP
issue-738	35	13	the	the	DET
issue-738	35	14	duration	duration	NOUN
issue-738	35	15	of	of	ADP
issue-738	35	16	the	the	DET
issue-738	35	17	operating	operating	NOUN
issue-738	35	18	cycle	cycle	NOUN
issue-738	35	19	;	;	PUNCT
issue-738	35	20	improving	improve	VERB
issue-738	35	21	the	the	DET
issue-738	35	22	organization	organization	NOUN
issue-738	35	23	of	of	ADP
issue-738	35	24	logistics	logistic	NOUN
issue-738	35	25	;	;	PUNCT
issue-738	35	26	acceleration	acceleration	NOUN
issue-738	35	27	of	of	ADP
issue-738	35	28	the	the	DET
issue-738	35	29	shipment	shipment	NOUN
issue-738	35	30	process	process	NOUN
issue-738	35	31	of	of	ADP
issue-738	35	32	products	product	NOUN
issue-738	35	33	and	and	CCONJ
issue-738	35	34	processing	processing	NOUN
issue-738	35	35	of	of	ADP
issue-738	35	36	settlement	settlement	NOUN
issue-738	35	37	documents	document	NOUN
issue-738	35	38	,	,	PUNCT
issue-738	35	39	acceleration	acceleration	NOUN
issue-738	35	40	of	of	ADP
issue-738	35	41	repayment	repayment	NOUN
issue-738	35	42	of	of	ADP
issue-738	35	43	receivables	receivables	NOUN
issue-738	35	44	,	,	PUNCT
issue-738	35	45	optimization	optimization	NOUN
issue-738	35	46	of	of	ADP
issue-738	35	47	the	the	DET
issue-738	35	48	balance	balance	NOUN
issue-738	35	49	of	of	ADP
issue-738	35	50	cash	cash	NOUN
issue-738	35	51	assets	asset	NOUN
issue-738	35	52	.	.	PUNCT
issue-738	36	1	the	the	DET
issue-738	36	2	success	success	NOUN
issue-738	36	3	of	of	ADP
issue-738	36	4	these	these	DET
issue-738	36	5	tasks	task	NOUN
issue-738	36	6	depends	depend	VERB
issue-738	36	7	to	to	ADP
issue-738	36	8	a	a	DET
issue-738	36	9	large	large	ADJ
issue-738	36	10	extent	extent	NOUN
issue-738	36	11	on	on	ADP
issue-738	36	12	the	the	DET
issue-738	36	13	quality	quality	NOUN
issue-738	36	14	of	of	ADP
issue-738	36	15	information	information	NOUN
issue-738	36	16	support	support	NOUN
issue-738	36	17	for	for	ADP
issue-738	36	18	managerial	managerial	ADJ
issue-738	36	19	decision	decision	NOUN
issue-738	36	20	-	-	PUNCT
issue-738	36	21	making	making	NOUN
issue-738	36	22	.	.	PUNCT
issue-738	37	1	the	the	DET
issue-738	37	2	decisions	decision	NOUN
issue-738	37	3	to	to	PART
issue-738	37	4	be	be	AUX
issue-738	37	5	made	make	VERB
issue-738	37	6	must	must	AUX
issue-738	37	7	be	be	AUX
issue-738	37	8	based	base	VERB
issue-738	37	9	on	on	ADP
issue-738	37	10	reliable	reliable	ADJ
issue-738	37	11	,	,	PUNCT
issue-738	37	12	validated	validated	ADJ
issue-738	37	13	information	information	NOUN
issue-738	37	14	that	that	PRON
issue-738	37	15	truly	truly	ADV
issue-738	37	16	reflects	reflect	VERB
issue-738	37	17	the	the	DET
issue-738	37	18	objective	objective	ADJ
issue-738	37	19	reality	reality	NOUN
issue-738	37	20	,	,	PUNCT
issue-738	37	21	and	and	CCONJ
issue-738	37	22	the	the	DET
issue-738	37	23	conclusions	conclusion	NOUN
issue-738	37	24	should	should	AUX
issue-738	37	25	be	be	AUX
issue-738	37	26	substantiated	substantiate	VERB
issue-738	37	27	by	by	ADP
issue-738	37	28	accurate	accurate	ADJ
issue-738	37	29	analytical	analytical	ADJ
issue-738	37	30	calculations	calculation	NOUN
issue-738	37	31	.	.	PUNCT
issue-738	38	1	in	in	ADP
issue-738	38	2	addition	addition	NOUN
issue-738	38	3	,	,	PUNCT
issue-738	38	4	an	an	DET
issue-738	38	5	important	important	ADJ
issue-738	38	6	management	management	NOUN
issue-738	38	7	requirement	requirement	NOUN
issue-738	38	8	is	be	AUX
issue-738	38	9	to	to	PART
issue-738	38	10	provide	provide	VERB
issue-738	38	11	a	a	DET
issue-738	38	12	systematic	systematic	ADJ
issue-738	38	13	approach	approach	NOUN
issue-738	38	14	when	when	SCONJ
issue-738	38	15	each	each	DET
issue-738	38	16	object	object	NOUN
issue-738	38	17	under	under	ADP
issue-738	38	18	study	study	NOUN
issue-738	38	19	is	be	AUX
issue-738	38	20	viewed	view	VERB
issue-738	38	21	as	as	ADP
issue-738	38	22	a	a	DET
issue-738	38	23	complex	complex	ADJ
issue-738	38	24	dynamic	dynamic	ADJ
issue-738	38	25	system	system	NOUN
issue-738	38	26	that	that	PRON
issue-738	38	27	includes	include	VERB
issue-738	38	28	a	a	DET
issue-738	38	29	number	number	NOUN
issue-738	38	30	of	of	ADP
issue-738	38	31	elements	element	NOUN
issue-738	38	32	,	,	PUNCT
issue-738	38	33	in	in	ADP
issue-738	38	34	some	some	DET
issue-738	38	35	way	way	NOUN
issue-738	38	36	related	relate	VERB
issue-738	38	37	to	to	ADP
issue-738	38	38	each	each	DET
issue-738	38	39	other	other	ADJ
issue-738	38	40	and	and	CCONJ
issue-738	38	41	to	to	ADP
issue-738	38	42	the	the	DET
issue-738	38	43	external	external	ADJ
issue-738	38	44	environment	environment	NOUN
issue-738	38	45	;	;	PUNCT
issue-738	38	46	the	the	DET
issue-738	38	47	study	study	NOUN
issue-738	38	48	of	of	ADP
issue-738	38	49	each	each	DET
issue-738	38	50	object	object	NOUN
issue-738	38	51	should	should	AUX
issue-738	38	52	be	be	AUX
issue-738	38	53	carried	carry	VERB
issue-738	38	54	out	out	ADP
issue-738	38	55	taking	take	VERB
issue-738	38	56	into	into	ADP
issue-738	38	57	account	account	NOUN
issue-738	38	58	all	all	DET
issue-738	38	59	internal	internal	ADJ
issue-738	38	60	and	and	CCONJ
issue-738	38	61	external	external	ADJ
issue-738	38	62	relations	relation	NOUN
issue-738	38	63	,	,	PUNCT
issue-738	38	64	the	the	DET
issue-738	38	65	interdependence	interdependence	NOUN
issue-738	38	66	of	of	ADP
issue-738	38	67	its	its	PRON
issue-738	38	68	individual	individual	ADJ
issue-738	38	69	elements	element	NOUN
issue-738	38	70	.	.	PUNCT
issue-738	39	1	an	an	DET
issue-738	39	2	important	important	ADJ
issue-738	39	3	prerequisite	prerequisite	NOUN
issue-738	39	4	is	be	AUX
issue-738	39	5	adherence	adherence	NOUN
issue-738	39	6	to	to	ADP
issue-738	39	7	this	this	DET
issue-738	39	8	principle	principle	NOUN
issue-738	39	9	when	when	SCONJ
issue-738	39	10	forming	form	VERB
issue-738	39	11	methodological	methodological	ADJ
issue-738	39	12	support	support	NOUN
issue-738	39	13	for	for	ADP
issue-738	39	14	the	the	DET
issue-738	39	15	analysis	analysis	NOUN
issue-738	39	16	of	of	ADP
issue-738	39	17	accounting	accounting	NOUN
issue-738	39	18	data	datum	NOUN
issue-738	39	19	on	on	ADP
issue-738	39	20	the	the	DET
issue-738	39	21	assets	asset	NOUN
issue-738	39	22	of	of	ADP
issue-738	39	23	the	the	DET
issue-738	39	24	enterprise	enterprise	NOUN
issue-738	39	25	.	.	PUNCT
issue-738	40	1	the	the	DET
issue-738	40	2	justification	justification	NOUN
issue-738	40	3	of	of	ADP
issue-738	40	4	the	the	DET
issue-738	40	5	methodology	methodology	NOUN
issue-738	40	6	for	for	ADP
issue-738	40	7	analyzing	analyze	VERB
issue-738	40	8	the	the	DET
issue-738	40	9	efficiency	efficiency	NOUN
issue-738	40	10	of	of	ADP
issue-738	40	11	assets	asset	NOUN
issue-738	40	12	use	use	NOUN
issue-738	40	13	of	of	ADP
issue-738	40	14	the	the	DET
issue-738	40	15	enterprise	enterprise	NOUN
issue-738	40	16	is	be	AUX
issue-738	40	17	just	just	ADV
issue-738	40	18	the	the	DET
issue-738	40	19	subject	subject	NOUN
issue-738	40	20	of	of	ADP
issue-738	40	21	this	this	DET
issue-738	40	22	study	study	NOUN
issue-738	40	23	.	.	PUNCT
issue-738	41	1	2	2	X
issue-738	41	2	.	.	X
issue-738	41	3	current	current	ADJ
issue-738	41	4	state	state	NOUN
issue-738	41	5	of	of	ADP
issue-738	41	6	analysis	analysis	NOUN
issue-738	41	7	of	of	ADP
issue-738	41	8	asset	asset	NOUN
issue-738	41	9	management	management	NOUN
issue-738	41	10	effectiveness	effectiveness	NOUN
issue-738	41	11	management	management	NOUN
issue-738	41	12	approaches	approach	NOUN
issue-738	41	13	to	to	ADP
issue-738	41	14	ensuring	ensure	VERB
issue-738	41	15	the	the	DET
issue-738	41	16	effectiveness	effectiveness	NOUN
issue-738	41	17	of	of	ADP
issue-738	41	18	current	current	ADJ
issue-738	41	19	and	and	CCONJ
issue-738	41	20	non	non	ADJ
issue-738	41	21	-	-	ADJ
issue-738	41	22	current	current	ADJ
issue-738	41	23	assets	asset	NOUN
issue-738	41	24	differ	differ	VERB
issue-738	41	25	,	,	PUNCT
issue-738	41	26	it	it	PRON
issue-738	41	27	is	be	AUX
issue-738	41	28	explained	explain	VERB
issue-738	41	29	by	by	ADP
issue-738	41	30	their	their	PRON
issue-738	41	31	different	different	ADJ
issue-738	41	32	economic	economic	ADJ
issue-738	41	33	and	and	CCONJ
issue-738	41	34	material	material	ADJ
issue-738	41	35	substance	substance	NOUN
issue-738	41	36	.	.	PUNCT
issue-738	42	1	however	however	ADV
issue-738	42	2	,	,	PUNCT
issue-738	42	3	methodological	methodological	ADJ
issue-738	42	4	approaches	approach	NOUN
issue-738	42	5	to	to	ADP
issue-738	42	6	the	the	DET
issue-738	42	7	analysis	analysis	NOUN
issue-738	42	8	of	of	ADP
issue-738	42	9	individual	individual	ADJ
issue-738	42	10	components	component	NOUN
issue-738	42	11	of	of	ADP
issue-738	42	12	assets	asset	NOUN
issue-738	42	13	have	have	VERB
issue-738	42	14	common	common	ADJ
issue-738	42	15	features	feature	NOUN
issue-738	42	16	.	.	PUNCT
issue-738	43	1	their	their	PRON
issue-738	43	2	effectiveness	effectiveness	NOUN
issue-738	43	3	is	be	AUX
issue-738	43	4	determined	determine	VERB
issue-738	43	5	by	by	ADP
issue-738	43	6	the	the	DET
issue-738	43	7	ratio	ratio	NOUN
issue-738	43	8	of	of	ADP
issue-738	43	9	the	the	DET
issue-738	43	10	effect	effect	NOUN
issue-738	43	11	of	of	ADP
issue-738	43	12	use	use	NOUN
issue-738	43	13	(	(	PUNCT
issue-738	43	14	sales	sale	NOUN
issue-738	43	15	)	)	PUNCT
issue-738	43	16	to	to	ADP
issue-738	43	17	the	the	DET
issue-738	43	18	value	value	NOUN
issue-738	43	19	of	of	ADP
issue-738	43	20	the	the	DET
issue-738	43	21	assets	asset	NOUN
issue-738	43	22	themselves	themselves	PRON
issue-738	43	23	.	.	PUNCT
issue-738	44	1	in	in	ADP
issue-738	44	2	fact	fact	NOUN
issue-738	44	3	,	,	PUNCT
issue-738	44	4	efficiency	efficiency	NOUN
issue-738	44	5	can	can	AUX
issue-738	44	6	be	be	AUX
issue-738	44	7	achieved	achieve	VERB
issue-738	44	8	either	either	CCONJ
issue-738	44	9	by	by	ADP
issue-738	44	10	increasing	increase	VERB
issue-738	44	11	the	the	DET
issue-738	44	12	effect	effect	NOUN
issue-738	44	13	of	of	ADP
issue-738	44	14	the	the	DET
issue-738	44	15	use	use	NOUN
issue-738	44	16	of	of	ADP
issue-738	44	17	assets	asset	NOUN
issue-738	44	18	,	,	PUNCT
issue-738	44	19	or	or	CCONJ
issue-738	44	20	by	by	ADP
issue-738	44	21	reducing	reduce	VERB
issue-738	44	22	the	the	DET
issue-738	44	23	period	period	NOUN
issue-738	44	24	from	from	ADP
issue-738	44	25	receipt	receipt	NOUN
issue-738	44	26	of	of	ADP
issue-738	44	27	the	the	DET
issue-738	44	28	order	order	NOUN
issue-738	44	29	to	to	ADP
issue-738	44	30	the	the	DET
issue-738	44	31	shipment	shipment	NOUN
issue-738	44	32	of	of	ADP
issue-738	44	33	finished	finish	VERB
issue-738	44	34	goods	good	NOUN
issue-738	44	35	and	and	CCONJ
issue-738	44	36	receiving	receive	VERB
issue-738	44	37	cash	cash	NOUN
issue-738	44	38	from	from	ADP
issue-738	44	39	it	it	PRON
issue-738	44	40	,	,	PUNCT
issue-738	44	41	or	or	CCONJ
issue-738	44	42	by	by	ADP
issue-738	44	43	reducing	reduce	VERB
issue-738	44	44	the	the	DET
issue-738	44	45	amount	amount	NOUN
issue-738	44	46	of	of	ADP
issue-738	44	47	attracted	attract	VERB
issue-738	44	48	assets	asset	NOUN
issue-738	44	49	.	.	PUNCT
issue-738	45	1	in	in	ADP
issue-738	45	2	evaluating	evaluate	VERB
issue-738	45	3	the	the	DET
issue-738	45	4	efficiency	efficiency	NOUN
issue-738	45	5	of	of	ADP
issue-738	45	6	management	management	NOUN
issue-738	45	7	’s	’s	PART
issue-738	45	8	use	use	NOUN
issue-738	45	9	of	of	ADP
issue-738	45	10	company	company	NOUN
issue-738	45	11	assets	asset	NOUN
issue-738	45	12	many	many	ADJ
issue-738	45	13	analysts	analyst	NOUN
issue-738	45	14	compute	compute	VERB
issue-738	45	15	total	total	ADJ
issue-738	45	16	asset	asset	NOUN
issue-738	45	17	turnover	turnover	NOUN
issue-738	45	18	and	and	CCONJ
issue-738	45	19	return	return	VERB
issue-738	45	20	on	on	ADP
issue-738	45	21	assets	asset	NOUN
issue-738	45	22	(	(	PUNCT
issue-738	45	23	schwetje	schwetje	PROPN
issue-738	45	24	,	,	PUNCT
issue-738	45	25	vaseghi	vaseghi	PROPN
issue-738	45	26	,	,	PUNCT
issue-738	45	27	2007	2007	NUM
issue-738	45	28	)	)	PUNCT
issue-738	45	29	.	.	PUNCT
issue-738	46	1	probably	probably	ADV
issue-738	46	2	one	one	NUM
issue-738	46	3	of	of	ADP
issue-738	46	4	the	the	DET
issue-738	46	5	most	most	ADV
issue-738	46	6	commonly	commonly	ADV
issue-738	46	7	used	use	VERB
issue-738	46	8	vital	vital	ADJ
issue-738	46	9	signs	sign	NOUN
issue-738	46	10	implemented	implement	VERB
issue-738	46	11	in	in	ADP
issue-738	46	12	studying	study	VERB
issue-738	46	13	the	the	DET
issue-738	46	14	financial	financial	ADJ
issue-738	46	15	health	health	NOUN
issue-738	46	16	of	of	ADP
issue-738	46	17	a	a	DET
issue-738	46	18	company	company	NOUN
issue-738	46	19	is	be	AUX
issue-738	46	20	return	return	NOUN
issue-738	46	21	on	on	ADP
issue-738	46	22	assets	asset	NOUN
issue-738	46	23	(	(	PUNCT
issue-738	46	24	roa	roa	NOUN
issue-738	46	25	)	)	PUNCT
issue-738	46	26	,	,	PUNCT
issue-738	46	27	that	that	PRON
issue-738	46	28	is	be	AUX
issue-738	46	29	viewed	view	VERB
issue-738	46	30	by	by	ADP
issue-738	46	31	many	many	ADJ
issue-738	46	32	as	as	ADP
issue-738	46	33	an	an	DET
issue-738	46	34	appropriate	appropriate	ADJ
issue-738	46	35	means	mean	NOUN
issue-738	46	36	of	of	ADP
issue-738	46	37	measuring	measure	VERB
issue-738	46	38	management	management	NOUN
issue-738	46	39	’s	’s	PART
issue-738	46	40	efficiency	efficiency	NOUN
issue-738	46	41	in	in	ADP
issue-738	46	42	using	use	VERB
issue-738	46	43	company	company	NOUN
issue-738	46	44	resources	resource	NOUN
issue-738	46	45	(	(	PUNCT
issue-738	46	46	financial	financial	ADJ
issue-738	46	47	accounting	accounting	NOUN
issue-738	46	48	,	,	PUNCT
issue-738	46	49	2012	2012	NUM
issue-738	46	50	)	)	PUNCT
issue-738	46	51	.	.	PUNCT
issue-738	47	1	it	it	PRON
issue-738	47	2	is	be	AUX
issue-738	47	3	calculated	calculate	VERB
issue-738	47	4	as	as	ADP
issue-738	47	5	net	net	ADJ
issue-738	47	6	income	income	NOUN
issue-738	47	7	divided	divide	VERB
issue-738	47	8	by	by	ADP
issue-738	47	9	average	average	ADJ
issue-738	47	10	total	total	ADJ
issue-738	47	11	assets	asset	NOUN
issue-738	47	12	(	(	PUNCT
issue-738	47	13	dewhurst	dewhurst	NOUN
issue-738	47	14	,	,	PUNCT
issue-738	47	15	2014	2014	NUM
issue-738	47	16	)	)	PUNCT
issue-738	47	17	.	.	PUNCT
issue-738	48	1	roa	roa	PROPN
issue-738	48	2	shows	show	VERB
issue-738	48	3	how	how	SCONJ
issue-738	48	4	well	well	ADV
issue-738	48	5	or	or	CCONJ
issue-738	48	6	poorly	poorly	ADV
issue-738	48	7	management	management	NOUN
issue-738	48	8	is	be	AUX
issue-738	48	9	employing	employ	VERB
issue-738	48	10	the	the	DET
issue-738	48	11	company	company	NOUN
issue-738	48	12	’s	’s	PART
issue-738	48	13	total	total	ADJ
issue-738	48	14	assets	asset	NOUN
issue-738	48	15	to	to	PART
issue-738	48	16	make	make	VERB
issue-738	48	17	a	a	DET
issue-738	48	18	profit	profit	NOUN
issue-738	48	19	(	(	PUNCT
issue-738	48	20	the	the	PRON
issue-738	48	21	higher	high	ADJ
issue-738	48	22	the	the	DET
issue-738	48	23	return	return	NOUN
issue-738	48	24	on	on	ADP
issue-738	48	25	assets	asset	NOUN
issue-738	48	26	for	for	ADP
issue-738	48	27	company	company	NOUN
issue-738	48	28	,	,	PUNCT
issue-738	48	29	the	the	DET
issue-738	48	30	more	more	ADV
issue-738	48	31	efficient	efficient	ADJ
issue-738	48	32	management	management	NOUN
issue-738	48	33	is	be	AUX
issue-738	48	34	utilizing	utilize	VERB
issue-738	48	35	the	the	DET
issue-738	48	36	company	company	NOUN
issue-738	48	37	’s	’s	PART
issue-738	48	38	asset	asset	NOUN
issue-738	48	39	base	base	NOUN
issue-738	48	40	)	)	PUNCT
issue-738	48	41	(	(	PUNCT
issue-738	48	42	twineyo	twineyo	NOUN
issue-738	48	43	-	-	PUNCT
issue-738	48	44	kamugisha	kamugisha	NOUN
issue-738	48	45	,	,	PUNCT
issue-738	48	46	2017	2017	NUM
issue-738	48	47	)	)	PUNCT
issue-738	48	48	.	.	PUNCT
issue-738	49	1	furthermore	furthermore	ADV
issue-738	49	2	,	,	PUNCT
issue-738	49	3	it	it	PRON
issue-738	49	4	indicates	indicate	VERB
issue-738	49	5	if	if	SCONJ
issue-738	49	6	it	it	PRON
issue-738	49	7	is	be	AUX
issue-738	49	8	worth	worth	ADJ
issue-738	49	9	using	use	VERB
issue-738	49	10	borrowings	borrowing	NOUN
issue-738	49	11	to	to	PART
issue-738	49	12	finance	finance	VERB
issue-738	49	13	assets	asset	NOUN
issue-738	49	14	(	(	PUNCT
issue-738	49	15	if	if	SCONJ
issue-738	49	16	the	the	DET
issue-738	49	17	interest	interest	NOUN
issue-738	49	18	rate	rate	NOUN
issue-738	49	19	for	for	ADP
issue-738	49	20	the	the	DET
issue-738	49	21	borrowings	borrowing	NOUN
issue-738	49	22	is	be	AUX
issue-738	49	23	lower	low	ADJ
issue-738	49	24	than	than	ADP
issue-738	49	25	the	the	DET
issue-738	49	26	return	return	NOUN
issue-738	49	27	on	on	ADP
issue-738	49	28	total	total	ADJ
issue-738	49	29	assets	asset	NOUN
issue-738	49	30	,	,	PUNCT
issue-738	49	31	the	the	DET
issue-738	49	32	use	use	NOUN
issue-738	49	33	of	of	ADP
issue-738	49	34	borrowings	borrowing	NOUN
issue-738	49	35	has	have	AUX
issue-738	49	36	proved	prove	VERB
issue-738	49	37	worthwhile	worthwhile	ADJ
issue-738	49	38	)	)	PUNCT
issue-738	49	39	(	(	PUNCT
issue-738	49	40	schwetje	schwetje	PROPN
issue-738	49	41	,	,	PUNCT
issue-738	49	42	vaseghi	vaseghi	PROPN
issue-738	49	43	,	,	PUNCT
issue-738	49	44	2007	2007	NUM
issue-738	49	45	)	)	PUNCT
issue-738	49	46	.	.	PUNCT
issue-738	50	1	so	so	ADV
issue-738	50	2	a	a	DET
issue-738	50	3	high	high	ADJ
issue-738	50	4	return	return	NOUN
issue-738	50	5	on	on	ADP
issue-738	50	6	assets	asset	NOUN
issue-738	50	7	indicates	indicate	VERB
issue-738	50	8	that	that	SCONJ
issue-738	50	9	the	the	DET
issue-738	50	10	business	business	NOUN
issue-738	50	11	has	have	AUX
issue-738	50	12	performed	perform	VERB
issue-738	50	13	well	well	ADV
issue-738	50	14	by	by	ADP
issue-738	50	15	making	make	VERB
issue-738	50	16	profitable	profitable	ADJ
issue-738	50	17	investments	investment	NOUN
issue-738	50	18	in	in	ADP
issue-738	50	19	the	the	DET
issue-738	50	20	past	past	NOUN
issue-738	50	21	,	,	PUNCT
issue-738	50	22	but	but	CCONJ
issue-738	50	23	it	it	PRON
issue-738	50	24	does	do	AUX
issue-738	50	25	not	not	PART
issue-738	50	26	necessarily	necessarily	ADV
issue-738	50	27	mean	mean	VERB
issue-738	50	28	that	that	SCONJ
issue-738	50	29	you	you	PRON
issue-738	50	30	could	could	AUX
issue-738	50	31	buy	buy	VERB
issue-738	50	32	the	the	DET
issue-738	50	33	same	same	ADJ
issue-738	50	34	assets	asset	NOUN
issue-738	50	35	today	today	NOUN
issue-738	50	36	at	at	ADP
issue-738	50	37	their	their	PRON
issue-738	50	38	reported	report	VERB
issue-738	50	39	book	book	NOUN
issue-738	50	40	values	value	NOUN
issue-738	50	41	(	(	PUNCT
issue-738	50	42	brealey	brealey	NOUN
issue-738	50	43	,	,	PUNCT
issue-738	50	44	myers	myers	PROPN
issue-738	50	45	&	&	CCONJ
issue-738	50	46	allen	allen	PROPN
issue-738	50	47	,	,	PUNCT
issue-738	50	48	2011	2011	NUM
issue-738	50	49	)	)	PUNCT
issue-738	50	50	.	.	PUNCT
issue-738	51	1	the	the	DET
issue-738	51	2	informativeness	informativeness	NOUN
issue-738	51	3	of	of	ADP
issue-738	51	4	the	the	DET
issue-738	51	5	roa	roa	PROPN
issue-738	51	6	indicator	indicator	NOUN
issue-738	51	7	is	be	AUX
issue-738	51	8	confirmed	confirm	VERB
issue-738	51	9	by	by	ADP
issue-738	51	10	the	the	DET
issue-738	51	11	study	study	NOUN
issue-738	51	12	of	of	ADP
issue-738	51	13	544	544	NUM
issue-738	51	14	failing	fail	VERB
issue-738	51	15	and	and	CCONJ
issue-738	51	16	unfailing	unfaile	VERB
issue-738	51	17	firms	firm	NOUN
issue-738	51	18	that	that	PRON
issue-738	51	19	illustrates	illustrate	VERB
issue-738	51	20	that	that	SCONJ
issue-738	51	21	,	,	PUNCT
issue-738	51	22	as	as	ADV
issue-738	51	23	early	early	ADV
issue-738	51	24	as	as	ADP
issue-738	51	25	four	four	NUM
issue-738	51	26	years	year	NOUN
issue-738	51	27	before	before	SCONJ
issue-738	51	28	they	they	PRON
issue-738	51	29	went	go	VERB
issue-738	51	30	bankrupt	bankrupt	ADJ
issue-738	51	31	,	,	PUNCT
issue-738	51	32	the	the	DET
issue-738	51	33	failing	fail	VERB
issue-738	51	34	firms	firm	NOUN
issue-738	51	35	were	be	AUX
issue-738	51	36	earning	earn	VERB
issue-738	51	37	a	a	DET
issue-738	51	38	much	much	ADV
issue-738	51	39	lower	low	ADJ
issue-738	51	40	return	return	NOUN
issue-738	51	41	on	on	ADP
issue-738	51	42	assets	asset	NOUN
issue-738	51	43	(	(	PUNCT
issue-738	51	44	roa	roa	NOUN
issue-738	51	45	)	)	PUNCT
issue-738	51	46	than	than	ADP
issue-738	51	47	firms	firm	NOUN
issue-738	51	48	that	that	PRON
issue-738	51	49	survived	survive	VERB
issue-738	51	50	.	.	PUNCT
issue-738	52	1	(	(	PUNCT
issue-738	52	2	beaver	beaver	PROPN
issue-738	52	3	,	,	PUNCT
issue-738	52	4	mcnichols	mcnichols	PROPN
issue-738	52	5	&	&	CCONJ
issue-738	52	6	rhie	rhie	PROPN
issue-738	52	7	,	,	PUNCT
issue-738	52	8	2005	2005	NUM
issue-738	52	9	)	)	PUNCT
issue-738	52	10	.	.	PUNCT
issue-738	53	1	if	if	SCONJ
issue-738	53	2	for	for	ADP
issue-738	53	3	the	the	DET
issue-738	53	4	analysis	analysis	NOUN
issue-738	53	5	of	of	ADP
issue-738	53	6	the	the	DET
issue-738	53	7	efficiency	efficiency	NOUN
issue-738	53	8	of	of	ADP
issue-738	53	9	the	the	DET
issue-738	53	10	use	use	NOUN
issue-738	53	11	of	of	ADP
issue-738	53	12	total	total	ADJ
issue-738	53	13	assets	asset	NOUN
issue-738	53	14	,	,	PUNCT
issue-738	53	15	including	include	VERB
issue-738	53	16	the	the	DET
issue-738	53	17	efficiency	efficiency	NOUN
issue-738	53	18	of	of	ADP
issue-738	53	19	the	the	DET
issue-738	53	20	use	use	NOUN
issue-738	53	21	of	of	ADP
issue-738	53	22	noncurrent	noncurrent	ADJ
issue-738	53	23	assets	asset	NOUN
issue-738	53	24	,	,	PUNCT
issue-738	53	25	the	the	DET
issue-738	53	26	profitability	profitability	NOUN
issue-738	53	27	indicator	indicator	NOUN
issue-738	53	28	is	be	AUX
issue-738	53	29	generally	generally	ADV
issue-738	53	30	accepted	accept	VERB
issue-738	53	31	,	,	PUNCT
issue-738	53	32	the	the	DET
issue-738	53	33	efficiency	efficiency	NOUN
issue-738	53	34	of	of	ADP
issue-738	53	35	the	the	DET
issue-738	53	36	use	use	NOUN
issue-738	53	37	of	of	ADP
issue-738	53	38	current	current	ADJ
issue-738	53	39	assets	asset	NOUN
issue-738	53	40	is	be	AUX
issue-738	53	41	determined	determine	VERB
issue-738	53	42	by	by	ADP
issue-738	53	43	other	other	ADJ
issue-738	53	44	characteristics	characteristic	NOUN
issue-738	53	45	.	.	PUNCT
issue-738	54	1	in	in	ADP
issue-738	54	2	use	use	NOUN
issue-738	54	3	,	,	PUNCT
issue-738	54	4	current	current	ADJ
issue-738	54	5	assets	asset	NOUN
issue-738	54	6	are	be	AUX
issue-738	54	7	transformed	transform	VERB
issue-738	54	8	from	from	ADP
issue-738	54	9	one	one	NUM
issue-738	54	10	settled	settle	VERB
issue-738	54	11	state	state	NOUN
issue-738	54	12	to	to	ADP
issue-738	54	13	another	another	PRON
issue-738	54	14	,	,	PUNCT
issue-738	54	15	thus	thus	ADV
issue-738	54	16	,	,	PUNCT
issue-738	54	17	making	make	VERB
issue-738	54	18	a	a	DET
issue-738	54	19	turnover	turnover	NOUN
issue-738	54	20	.	.	PUNCT
issue-738	55	1	therefore	therefore	ADV
issue-738	55	2	,	,	PUNCT
issue-738	55	3	the	the	DET
issue-738	55	4	most	most	ADV
issue-738	55	5	important	important	ADJ
issue-738	55	6	indicators	indicator	NOUN
issue-738	55	7	of	of	ADP
issue-738	55	8	the	the	DET
issue-738	55	9	efficiency	efficiency	NOUN
issue-738	55	10	of	of	ADP
issue-738	55	11	current	current	ADJ
issue-738	55	12	assets	asset	NOUN
issue-738	55	13	use	use	NOUN
issue-738	55	14	are	be	AUX
issue-738	55	15	turnover	turnover	NOUN
issue-738	55	16	rates	rate	NOUN
issue-738	55	17	.	.	PUNCT
issue-738	56	1	they	they	PRON
issue-738	56	2	are	be	AUX
issue-738	56	3	calculated	calculate	VERB
issue-738	56	4	for	for	ADP
issue-738	56	5	the	the	DET
issue-738	56	6	total	total	ADJ
issue-738	56	7	working	work	VERB
issue-738	56	8	capital	capital	NOUN
issue-738	56	9	as	as	ADP
issue-738	56	10	a	a	DET
issue-738	56	11	whole	whole	NOUN
issue-738	56	12	and	and	CCONJ
issue-738	56	13	for	for	ADP
issue-738	56	14	the	the	DET
issue-738	56	15	various	various	ADJ
issue-738	56	16	components	component	NOUN
issue-738	56	17	of	of	ADP
issue-738	56	18	working	work	VERB
issue-738	56	19	capital	capital	NOUN
issue-738	56	20	separately	separately	ADV
issue-738	56	21	.	.	PUNCT
issue-738	57	1	in	in	ADP
issue-738	57	2	addition	addition	NOUN
issue-738	57	3	,	,	PUNCT
issue-738	57	4	it	it	PRON
issue-738	57	5	must	must	AUX
issue-738	57	6	be	be	AUX
issue-738	57	7	taken	take	VERB
issue-738	57	8	into	into	ADP
issue-738	57	9	account	account	NOUN
issue-738	57	10	that	that	SCONJ
issue-738	57	11	some	some	DET
issue-738	57	12	company	company	NOUN
issue-738	57	13	’s	’s	PART
issue-738	57	14	rivals	rival	NOUN
issue-738	57	15	may	may	AUX
issue-738	57	16	be	be	AUX
issue-738	57	17	pursuing	pursue	VERB
issue-738	57	18	power	power	NOUN
issue-738	57	19	or	or	CCONJ
issue-738	57	20	scale	scale	NOUN
issue-738	57	21	-	-	PUNCT
issue-738	57	22	related	relate	VERB
issue-738	57	23	targets	target	NOUN
issue-738	57	24	(	(	PUNCT
issue-738	57	25	e.g.	e.g.	ADV
issue-738	57	26	,	,	PUNCT
issue-738	57	27	biggest	big	ADJ
issue-738	57	28	turnover	turnover	NOUN
issue-738	57	29	in	in	ADP
issue-738	57	30	the	the	DET
issue-738	57	31	industry	industry	NOUN
issue-738	57	32	)	)	PUNCT
issue-738	57	33	that	that	PRON
issue-738	57	34	are	be	AUX
issue-738	57	35	frequently	frequently	ADV
issue-738	57	36	far	far	ADV
issue-738	57	37	removed	remove	VERB
issue-738	57	38	from	from	ADP
issue-738	57	39	profitability	profitability	NOUN
issue-738	57	40	targets	target	NOUN
issue-738	57	41	,	,	PUNCT
issue-738	57	42	so	so	CCONJ
issue-738	57	43	it	it	PRON
issue-738	57	44	is	be	AUX
issue-738	57	45	very	very	ADV
issue-738	57	46	hard	hard	ADJ
issue-738	57	47	for	for	ADP
issue-738	57	48	groups	group	NOUN
issue-738	57	49	pursuing	pursue	VERB
issue-738	57	50	profitability	profitability	NOUN
issue-738	57	51	targets	target	NOUN
issue-738	57	52	to	to	PART
issue-738	57	53	grow	grow	VERB
issue-738	57	54	in	in	ADP
issue-738	57	55	such	such	ADJ
issue-738	57	56	conditions	condition	NOUN
issue-738	57	57	(	(	PUNCT
issue-738	57	58	vernimmen	vernimman	NOUN
issue-738	57	59	,	,	PUNCT
issue-738	57	60	2005	2005	NUM
issue-738	57	61	)	)	PUNCT
issue-738	57	62	.	.	PUNCT
issue-738	58	1	therefore	therefore	ADV
issue-738	58	2	,	,	PUNCT
issue-738	58	3	in	in	ADP
issue-738	58	4	terms	term	NOUN
issue-738	58	5	of	of	ADP
issue-738	58	6	comparative	comparative	ADJ
issue-738	58	7	analysis	analysis	NOUN
issue-738	58	8	,	,	PUNCT
issue-738	58	9	the	the	DET
issue-738	58	10	use	use	NOUN
issue-738	58	11	of	of	ADP
issue-738	58	12	turnover	turnover	NOUN
issue-738	58	13	rates	rate	NOUN
issue-738	58	14	will	will	AUX
issue-738	58	15	be	be	AUX
issue-738	58	16	more	more	ADV
issue-738	58	17	preferential	preferential	ADJ
issue-738	58	18	.	.	PUNCT
issue-738	59	1	turnover	turnover	NOUN
issue-738	59	2	ratios	ratio	NOUN
issue-738	59	3	are	be	AUX
issue-738	59	4	calculated	calculate	VERB
issue-738	59	5	by	by	ADP
issue-738	59	6	the	the	DET
issue-738	59	7	ratio	ratio	NOUN
issue-738	59	8	of	of	ADP
issue-738	59	9	sales	sale	NOUN
issue-738	59	10	revenue	revenue	NOUN
issue-738	59	11	and	and	CCONJ
issue-738	59	12	the	the	DET
issue-738	59	13	average	average	NOUN
issue-738	59	14	of	of	ADP
issue-738	59	15	assets	asset	NOUN
issue-738	59	16	or	or	CCONJ
issue-738	59	17	their	their	PRON
issue-738	59	18	constituent	constituent	NOUN
issue-738	59	19	elements	element	NOUN
issue-738	59	20	.	.	PUNCT
issue-738	60	1	turnover	turnover	NOUN
issue-738	60	2	rates	rate	NOUN
issue-738	60	3	indicate	indicate	VERB
issue-738	60	4	management	management	NOUN
issue-738	60	5	’s	’s	PART
issue-738	60	6	efficiency	efficiency	NOUN
issue-738	60	7	at	at	ADP
issue-738	60	8	generating	generate	VERB
issue-738	60	9	sales	sale	NOUN
issue-738	60	10	.	.	PUNCT
issue-738	61	1	sales	sale	NOUN
issue-738	61	2	must	must	AUX
issue-738	61	3	occur	occur	VERB
issue-738	61	4	before	before	ADP
issue-738	61	5	baltic	baltic	ADJ
issue-738	61	6	journal	journal	PROPN
issue-738	61	7	of	of	ADP
issue-738	61	8	economic	economic	ADJ
issue-738	61	9	studies	study	NOUN
issue-738	61	10	63	63	NUM
issue-738	61	11	vol	vol	NOUN
issue-738	61	12	.	.	PROPN
issue-738	62	1	5	5	NUM
issue-738	62	2	,	,	PUNCT
issue-738	62	3	no	no	INTJ
issue-738	62	4	.	.	NOUN
issue-738	62	5	5	5	NUM
issue-738	62	6	,	,	PUNCT
issue-738	62	7	2019	2019	NUM
issue-738	62	8	the	the	DET
issue-738	62	9	profits	profit	NOUN
issue-738	62	10	can	can	AUX
issue-738	62	11	be	be	AUX
issue-738	62	12	earned	earn	VERB
issue-738	62	13	from	from	ADP
issue-738	62	14	normal	normal	ADJ
issue-738	62	15	operations	operation	NOUN
issue-738	62	16	and	and	CCONJ
issue-738	62	17	if	if	SCONJ
issue-738	62	18	assets	asset	NOUN
issue-738	62	19	are	be	AUX
issue-738	62	20	not	not	PART
issue-738	62	21	well	well	ADV
issue-738	62	22	used	use	VERB
issue-738	62	23	to	to	PART
issue-738	62	24	create	create	VERB
issue-738	62	25	sales	sale	NOUN
issue-738	62	26	,	,	PUNCT
issue-738	62	27	the	the	DET
issue-738	62	28	profits	profit	NOUN
issue-738	62	29	will	will	AUX
issue-738	62	30	probably	probably	ADV
issue-738	62	31	never	never	ADV
issue-738	62	32	arise	arise	VERB
issue-738	62	33	(	(	PUNCT
issue-738	62	34	financial	financial	ADJ
issue-738	62	35	accounting	accounting	NOUN
issue-738	62	36	,	,	PUNCT
issue-738	62	37	2012	2012	NUM
issue-738	62	38	)	)	PUNCT
issue-738	62	39	.	.	PUNCT
issue-738	63	1	the	the	DET
issue-738	63	2	most	most	ADV
issue-738	63	3	general	general	ADJ
issue-738	63	4	is	be	AUX
issue-738	63	5	total	total	ADJ
issue-738	63	6	asset	asset	NOUN
issue-738	63	7	turnover	turnover	NOUN
issue-738	63	8	.	.	PUNCT
issue-738	64	1	it	it	PRON
issue-738	64	2	is	be	AUX
issue-738	64	3	computed	compute	VERB
issue-738	64	4	by	by	ADP
issue-738	64	5	the	the	DET
issue-738	64	6	following	follow	VERB
issue-738	64	7	formula	formula	NOUN
issue-738	64	8	(	(	PUNCT
issue-738	64	9	financial	financial	ADJ
issue-738	64	10	accounting	accounting	NOUN
issue-738	64	11	,	,	PUNCT
issue-738	64	12	2012	2012	NUM
issue-738	64	13	):	):	PUNCT
issue-738	64	14	total	total	ADJ
issue-738	64	15	asset	asset	NOUN
issue-738	64	16	turnover	turnover	NOUN
issue-738	64	17	=	=	PUNCT
issue-738	64	18	sales	sale	NOUN
issue-738	64	19	revenue	revenue	NOUN
issue-738	64	20	/	/	SYM
issue-738	64	21	average	average	ADJ
issue-738	64	22	total	total	ADJ
issue-738	64	23	assets	asset	NOUN
issue-738	64	24	this	this	DET
issue-738	64	25	figure	figure	NOUN
issue-738	64	26	provides	provide	VERB
issue-738	64	27	an	an	DET
issue-738	64	28	indicator	indicator	NOUN
issue-738	64	29	of	of	ADP
issue-738	64	30	how	how	SCONJ
issue-738	64	31	productively	productively	ADV
issue-738	64	32	capital	capital	NOUN
issue-738	64	33	has	have	AUX
issue-738	64	34	been	be	AUX
issue-738	64	35	utilized	utilize	VERB
issue-738	64	36	within	within	ADP
issue-738	64	37	the	the	DET
issue-738	64	38	company	company	NOUN
issue-738	64	39	by	by	ADP
issue-738	64	40	measuring	measure	VERB
issue-738	64	41	how	how	SCONJ
issue-738	64	42	many	many	ADJ
issue-738	64	43	times	time	NOUN
issue-738	64	44	capital	capital	NOUN
issue-738	64	45	invested	invest	VERB
issue-738	64	46	in	in	ADP
issue-738	64	47	the	the	DET
issue-738	64	48	total	total	ADJ
issue-738	64	49	assets	asset	NOUN
issue-738	64	50	has	have	AUX
issue-738	64	51	been	be	AUX
issue-738	64	52	turned	turn	VERB
issue-738	64	53	over	over	ADP
issue-738	64	54	(	(	PUNCT
issue-738	64	55	schwetje	schwetje	PROPN
issue-738	64	56	,	,	PUNCT
issue-738	64	57	vaseghi	vaseghi	PROPN
issue-738	64	58	,	,	PUNCT
issue-738	64	59	2007	2007	NUM
issue-738	64	60	)	)	PUNCT
issue-738	64	61	.	.	PUNCT
issue-738	65	1	normally	normally	ADV
issue-738	65	2	,	,	PUNCT
issue-738	65	3	the	the	PRON
issue-738	65	4	higher	high	ADJ
issue-738	65	5	this	this	DET
issue-738	65	6	ratio	ratio	NOUN
issue-738	65	7	is	be	AUX
issue-738	65	8	,	,	PUNCT
issue-738	65	9	the	the	DET
issue-738	65	10	better	well	ADJ
issue-738	65	11	,	,	PUNCT
issue-738	65	12	the	the	DET
issue-738	65	13	more	more	ADV
issue-738	65	14	often	often	ADV
issue-738	65	15	capital	capital	NOUN
issue-738	65	16	has	have	AUX
issue-738	65	17	been	be	AUX
issue-738	65	18	turned	turn	VERB
issue-738	65	19	over	over	ADP
issue-738	65	20	,	,	PUNCT
issue-738	65	21	the	the	PRON
issue-738	65	22	more	more	ADV
issue-738	65	23	efficient	efficient	ADJ
issue-738	65	24	the	the	DET
issue-738	65	25	assets	asset	NOUN
issue-738	65	26	have	have	AUX
issue-738	65	27	been	be	AUX
issue-738	65	28	utilized	utilize	VERB
issue-738	65	29	for	for	ADP
issue-738	65	30	the	the	DET
issue-738	65	31	generation	generation	NOUN
issue-738	65	32	of	of	ADP
issue-738	65	33	sales	sale	NOUN
issue-738	65	34	(	(	PUNCT
issue-738	65	35	schwetje	schwetje	PROPN
issue-738	65	36	,	,	PUNCT
issue-738	65	37	vaseghi	vaseghi	PROPN
issue-738	65	38	,	,	PUNCT
issue-738	65	39	2007	2007	NUM
issue-738	65	40	)	)	PUNCT
issue-738	66	1	but	but	CCONJ
issue-738	66	2	,	,	PUNCT
issue-738	66	3	as	as	ADV
issue-738	66	4	often	often	ADV
issue-738	66	5	the	the	DET
issue-738	66	6	case	case	NOUN
issue-738	66	7	with	with	ADP
issue-738	66	8	ratios	ratio	NOUN
issue-738	66	9	,	,	PUNCT
issue-738	66	10	it	it	PRON
issue-738	66	11	is	be	AUX
issue-738	66	12	needed	need	VERB
issue-738	66	13	to	to	PART
issue-738	66	14	look	look	VERB
issue-738	66	15	at	at	ADP
issue-738	66	16	industry	industry	NOUN
issue-738	66	17	norms	norm	NOUN
issue-738	66	18	(	(	PUNCT
issue-738	66	19	dewhurst	dewhurst	NOUN
issue-738	66	20	,	,	PUNCT
issue-738	66	21	2014	2014	NUM
issue-738	66	22	)	)	PUNCT
issue-738	66	23	.	.	PUNCT
issue-738	67	1	as	as	SCONJ
issue-738	67	2	already	already	ADV
issue-738	67	3	mentioned	mention	VERB
issue-738	67	4	,	,	PUNCT
issue-738	67	5	turnover	turnover	NOUN
issue-738	67	6	ratios	ratio	NOUN
issue-738	67	7	are	be	AUX
issue-738	67	8	calculated	calculate	VERB
issue-738	67	9	for	for	ADP
issue-738	67	10	different	different	ADJ
issue-738	67	11	components	component	NOUN
issue-738	67	12	of	of	ADP
issue-738	67	13	assets	asset	NOUN
issue-738	67	14	.	.	PUNCT
issue-738	68	1	though	though	SCONJ
issue-738	68	2	turnover	turnover	NOUN
issue-738	68	3	ratios	ratio	NOUN
issue-738	68	4	are	be	AUX
issue-738	68	5	not	not	PART
issue-738	68	6	as	as	ADV
issue-738	68	7	common	common	ADJ
issue-738	68	8	with	with	ADP
issue-738	68	9	noncurrent	noncurrent	ADJ
issue-738	68	10	assets	asset	NOUN
issue-738	68	11	as	as	ADP
issue-738	68	12	with	with	ADP
issue-738	68	13	current	current	ADJ
issue-738	68	14	assets	asset	NOUN
issue-738	68	15	,	,	PUNCT
issue-738	68	16	however	however	ADV
issue-738	68	17	,	,	PUNCT
issue-738	68	18	if	if	SCONJ
issue-738	68	19	a	a	DET
issue-738	68	20	company	company	NOUN
issue-738	68	21	has	have	VERB
issue-738	68	22	large	large	ADJ
issue-738	68	23	amounts	amount	NOUN
issue-738	68	24	reported	report	VERB
issue-738	68	25	for	for	ADP
issue-738	68	26	various	various	ADJ
issue-738	68	27	fixed	fix	VERB
issue-738	68	28	assets	asset	NOUN
issue-738	68	29	but	but	CCONJ
issue-738	68	30	fails	fail	VERB
issue-738	68	31	to	to	PART
issue-738	68	32	create	create	VERB
issue-738	68	33	high	high	ADJ
issue-738	68	34	revenue	revenue	NOUN
issue-738	68	35	balances	balance	NOUN
issue-738	68	36	,	,	PUNCT
issue-738	68	37	the	the	DET
issue-738	68	38	ability	ability	NOUN
issue-738	68	39	of	of	ADP
issue-738	68	40	management	management	NOUN
issue-738	68	41	to	to	PART
issue-738	68	42	make	make	VERB
issue-738	68	43	good	good	ADJ
issue-738	68	44	use	use	NOUN
issue-738	68	45	of	of	ADP
issue-738	68	46	those	those	DET
issue-738	68	47	assets	asset	NOUN
issue-738	68	48	has	have	VERB
issue-738	68	49	to	to	PART
issue-738	68	50	be	be	AUX
issue-738	68	51	questioned	question	VERB
issue-738	68	52	(	(	PUNCT
issue-738	68	53	financial	financial	ADJ
issue-738	68	54	accounting	accounting	NOUN
issue-738	68	55	,	,	PUNCT
issue-738	68	56	2012	2012	NUM
issue-738	68	57	)	)	PUNCT
issue-738	68	58	.	.	PUNCT
issue-738	69	1	so	so	ADV
issue-738	69	2	there	there	PRON
issue-738	69	3	is	be	VERB
issue-738	69	4	a	a	DET
issue-738	69	5	necessity	necessity	NOUN
issue-738	69	6	to	to	PART
issue-738	69	7	calculate	calculate	VERB
issue-738	69	8	the	the	DET
issue-738	69	9	noncurrent	noncurrent	ADJ
issue-738	69	10	assets	asset	NOUN
issue-738	69	11	turnover	turnover	NOUN
issue-738	69	12	,	,	PUNCT
issue-738	69	13	in	in	ADP
issue-738	69	14	particular	particular	ADJ
issue-738	69	15	,	,	PUNCT
issue-738	69	16	fixed	fix	VERB
issue-738	69	17	assets	asset	NOUN
issue-738	69	18	turnover	turnover	NOUN
issue-738	69	19	indicating	indicate	VERB
issue-738	69	20	the	the	DET
issue-738	69	21	efficiency	efficiency	NOUN
issue-738	69	22	by	by	ADP
issue-738	69	23	which	which	PRON
issue-738	69	24	a	a	DET
issue-738	69	25	company	company	NOUN
issue-738	69	26	uses	use	VERB
issue-738	69	27	its	its	PRON
issue-738	69	28	property	property	NOUN
issue-738	69	29	and	and	CCONJ
issue-738	69	30	equipment	equipment	NOUN
issue-738	69	31	to	to	PART
issue-738	69	32	generate	generate	VERB
issue-738	69	33	sales	sale	NOUN
issue-738	69	34	revenues	revenue	NOUN
issue-738	69	35	.	.	PUNCT
issue-738	70	1	these	these	DET
issue-738	70	2	figures	figure	NOUN
issue-738	70	3	are	be	AUX
issue-738	70	4	calculated	calculate	VERB
issue-738	70	5	by	by	ADP
issue-738	70	6	taking	take	VERB
issue-738	70	7	net	net	ADJ
issue-738	70	8	sales	sale	NOUN
issue-738	70	9	for	for	ADP
issue-738	70	10	a	a	DET
issue-738	70	11	period	period	NOUN
issue-738	70	12	and	and	CCONJ
issue-738	70	13	dividing	divide	VERB
issue-738	70	14	it	it	PRON
issue-738	70	15	by	by	ADP
issue-738	70	16	the	the	DET
issue-738	70	17	average	average	ADJ
issue-738	70	18	net	net	ADJ
issue-738	70	19	book	book	NOUN
issue-738	70	20	value	value	NOUN
issue-738	70	21	of	of	ADP
issue-738	70	22	the	the	DET
issue-738	70	23	company	company	NOUN
issue-738	70	24	’s	’s	PART
issue-738	70	25	noncurrent	noncurrent	ADJ
issue-738	70	26	assets	asset	NOUN
issue-738	70	27	(	(	PUNCT
issue-738	70	28	fixed	fix	VERB
issue-738	70	29	assets	asset	NOUN
issue-738	70	30	)	)	PUNCT
issue-738	70	31	.	.	PUNCT
issue-738	71	1	the	the	DET
issue-738	71	2	efficiency	efficiency	NOUN
issue-738	71	3	of	of	ADP
issue-738	71	4	the	the	DET
issue-738	71	5	use	use	NOUN
issue-738	71	6	of	of	ADP
issue-738	71	7	current	current	ADJ
issue-738	71	8	assets	asset	NOUN
issue-738	71	9	is	be	AUX
issue-738	71	10	measured	measure	VERB
issue-738	71	11	by	by	ADP
issue-738	71	12	such	such	ADJ
issue-738	71	13	indicators	indicator	NOUN
issue-738	71	14	as	as	ADP
issue-738	71	15	inventory	inventory	NOUN
issue-738	71	16	turnover	turnover	NOUN
issue-738	71	17	,	,	PUNCT
issue-738	71	18	receivables	receivables	NOUN
issue-738	71	19	turnover	turnover	NOUN
issue-738	71	20	,	,	PUNCT
issue-738	71	21	cash	cash	NOUN
issue-738	71	22	turnover	turnover	NOUN
issue-738	71	23	.	.	PUNCT
issue-738	72	1	they	they	PRON
issue-738	72	2	represent	represent	VERB
issue-738	72	3	how	how	SCONJ
issue-738	72	4	speedily	speedily	ADV
issue-738	72	5	a	a	DET
issue-738	72	6	firm	firm	NOUN
issue-738	72	7	converts	convert	VERB
issue-738	72	8	its	its	PRON
issue-738	72	9	inventories	inventory	NOUN
issue-738	72	10	and	and	CCONJ
issue-738	72	11	accounts	account	VERB
issue-738	72	12	receivable	receivable	ADJ
issue-738	72	13	into	into	ADP
issue-738	72	14	cash	cash	NOUN
issue-738	72	15	,	,	PUNCT
issue-738	72	16	how	how	SCONJ
issue-738	72	17	readily	readily	ADV
issue-738	72	18	it	it	PRON
issue-738	72	19	pays	pay	VERB
issue-738	72	20	its	its	PRON
issue-738	72	21	bills	bill	NOUN
issue-738	72	22	,	,	PUNCT
issue-738	72	23	and	and	CCONJ
issue-738	72	24	how	how	SCONJ
issue-738	72	25	efficiently	efficiently	ADV
issue-738	72	26	it	it	PRON
issue-738	72	27	uses	use	VERB
issue-738	72	28	its	its	PRON
issue-738	72	29	assets	asset	NOUN
issue-738	72	30	to	to	PART
issue-738	72	31	generate	generate	VERB
issue-738	72	32	sales	sale	NOUN
issue-738	72	33	(	(	PUNCT
issue-738	72	34	scov	scov	NOUN
issue-738	72	35	,	,	PUNCT
issue-738	72	36	1994	1994	NUM
issue-738	72	37	)	)	PUNCT
issue-738	72	38	.	.	PUNCT
issue-738	73	1	inventory	inventory	NOUN
issue-738	73	2	turnover	turnover	NOUN
issue-738	73	3	shows	show	VERB
issue-738	73	4	how	how	SCONJ
issue-738	73	5	often	often	ADV
issue-738	73	6	a	a	DET
issue-738	73	7	firm	firm	NOUN
issue-738	73	8	is	be	AUX
issue-738	73	9	turning	turn	VERB
issue-738	73	10	over	over	ADP
issue-738	73	11	its	its	PRON
issue-738	73	12	inventory	inventory	NOUN
issue-738	73	13	,	,	PUNCT
issue-738	73	14	shows	show	VERB
issue-738	73	15	the	the	DET
issue-738	73	16	number	number	NOUN
issue-738	73	17	of	of	ADP
issue-738	73	18	times	time	NOUN
issue-738	73	19	that	that	SCONJ
issue-738	73	20	a	a	DET
issue-738	73	21	firm	firm	NOUN
issue-738	73	22	’s	’s	PART
issue-738	73	23	inventory	inventory	NOUN
issue-738	73	24	balance	balance	NOUN
issue-738	73	25	was	be	AUX
issue-738	73	26	turned	turn	VERB
issue-738	73	27	(	(	PUNCT
issue-738	73	28	“	"	PUNCT
issue-738	73	29	sold	sell	VERB
issue-738	73	30	”	"	PUNCT
issue-738	73	31	)	)	PUNCT
issue-738	73	32	during	during	ADP
issue-738	73	33	a	a	DET
issue-738	73	34	year	year	NOUN
issue-738	73	35	(	(	PUNCT
issue-738	73	36	skousen	skousen	NOUN
issue-738	73	37	,	,	PUNCT
issue-738	73	38	walther	walther	NOUN
issue-738	73	39	,	,	PUNCT
issue-738	73	40	2009	2009	NUM
issue-738	73	41	)	)	PUNCT
issue-738	73	42	and	and	CCONJ
issue-738	73	43	similar	similar	ADJ
issue-738	73	44	to	to	ADP
issue-738	73	45	the	the	DET
issue-738	73	46	asset	asset	NOUN
issue-738	73	47	turnover	turnover	NOUN
issue-738	73	48	ratio	ratio	NOUN
issue-738	73	49	,	,	PUNCT
issue-738	73	50	the	the	DET
issue-738	73	51	inventory	inventory	NOUN
issue-738	73	52	turnover	turnover	NOUN
issue-738	73	53	is	be	AUX
issue-738	73	54	better	well	ADJ
issue-738	73	55	when	when	SCONJ
issue-738	73	56	higher	high	ADJ
issue-738	73	57	(	(	PUNCT
issue-738	73	58	dewhurst	dewhurst	NOUN
issue-738	73	59	,	,	PUNCT
issue-738	73	60	2014	2014	NUM
issue-738	73	61	)	)	PUNCT
issue-738	73	62	.	.	PUNCT
issue-738	74	1	it	it	PRON
issue-738	74	2	is	be	AUX
issue-738	74	3	simply	simply	ADV
issue-738	74	4	another	another	DET
issue-738	74	5	way	way	NOUN
issue-738	74	6	to	to	PART
issue-738	74	7	measure	measure	VERB
issue-738	74	8	the	the	DET
issue-738	74	9	speed	speed	NOUN
issue-738	74	10	by	by	ADP
issue-738	74	11	which	which	PRON
issue-738	74	12	a	a	DET
issue-738	74	13	company	company	NOUN
issue-738	74	14	sells	sell	VERB
issue-738	74	15	its	its	PRON
issue-738	74	16	inventory	inventory	NOUN
issue-738	74	17	:	:	PUNCT
issue-738	74	18	the	the	DET
issue-738	74	19	larger	large	ADJ
issue-738	74	20	the	the	DET
issue-738	74	21	turnover	turnover	NOUN
issue-738	74	22	number	number	NOUN
issue-738	74	23	,	,	PUNCT
issue-738	74	24	the	the	DET
issue-738	74	25	faster	fast	ADJ
issue-738	74	26	inventory	inventory	NOUN
issue-738	74	27	is	be	AUX
issue-738	74	28	selling	sell	VERB
issue-738	74	29	(	(	PUNCT
issue-738	74	30	financial	financial	ADJ
issue-738	74	31	accounting	accounting	NOUN
issue-738	74	32	,	,	PUNCT
issue-738	74	33	2012	2012	NUM
issue-738	74	34	)	)	PUNCT
issue-738	74	35	.	.	PUNCT
issue-738	75	1	equally	equally	ADV
issue-738	75	2	important	important	ADJ
issue-738	75	3	is	be	AUX
issue-738	75	4	to	to	PART
issue-738	75	5	monitor	monitor	VERB
issue-738	75	6	the	the	DET
issue-738	75	7	rate	rate	NOUN
issue-738	75	8	of	of	ADP
issue-738	75	9	collection	collection	NOUN
issue-738	75	10	because	because	SCONJ
issue-738	75	11	many	many	ADJ
issue-738	75	12	businesses	business	NOUN
issue-738	75	13	have	have	VERB
issue-738	75	14	substantial	substantial	ADJ
issue-738	75	15	dollars	dollar	NOUN
issue-738	75	16	tied	tie	VERB
issue-738	75	17	up	up	ADP
issue-738	75	18	in	in	ADP
issue-738	75	19	receivables	receivables	NOUN
issue-738	75	20	,	,	PUNCT
issue-738	75	21	and	and	CCONJ
issue-738	75	22	corporate	corporate	ADJ
issue-738	75	23	liquidity	liquidity	NOUN
issue-738	75	24	can	can	AUX
issue-738	75	25	be	be	AUX
issue-738	75	26	adversely	adversely	ADV
issue-738	75	27	impacted	impact	VERB
issue-738	75	28	if	if	SCONJ
issue-738	75	29	receivables	receivable	NOUN
issue-738	75	30	are	be	AUX
issue-738	75	31	not	not	PART
issue-738	75	32	actively	actively	ADV
issue-738	75	33	managed	manage	VERB
issue-738	75	34	to	to	PART
issue-738	75	35	insure	insure	VERB
issue-738	75	36	timely	timely	ADJ
issue-738	75	37	collection	collection	NOUN
issue-738	75	38	(	(	PUNCT
issue-738	75	39	skousen	skousen	NOUN
issue-738	75	40	,	,	PUNCT
issue-738	75	41	walther	walther	NOUN
issue-738	75	42	,	,	PUNCT
issue-738	75	43	2009	2009	NUM
issue-738	75	44	)	)	PUNCT
issue-738	75	45	.	.	PUNCT
issue-738	76	1	the	the	DET
issue-738	76	2	age	age	NOUN
issue-738	76	3	of	of	ADP
issue-738	76	4	receivables	receivables	NOUN
issue-738	76	5	and	and	CCONJ
issue-738	76	6	the	the	DET
issue-738	76	7	receivables	receivables	NOUN
issue-738	76	8	turnover	turnover	NOUN
issue-738	76	9	are	be	AUX
issue-738	76	10	the	the	DET
issue-738	76	11	measures	measure	NOUN
issue-738	76	12	of	of	ADP
issue-738	76	13	speed	speed	NOUN
issue-738	76	14	or	or	CCONJ
issue-738	76	15	slowness	slowness	NOUN
issue-738	76	16	of	of	ADP
issue-738	76	17	cash	cash	NOUN
issue-738	76	18	collections	collection	NOUN
issue-738	76	19	(	(	PUNCT
issue-738	76	20	financial	financial	ADJ
issue-738	76	21	accounting	accounting	NOUN
issue-738	76	22	,	,	PUNCT
issue-738	76	23	2012	2012	NUM
issue-738	76	24	)	)	PUNCT
issue-738	76	25	.	.	PUNCT
issue-738	77	1	that	that	DET
issue-738	77	2	number	number	NOUN
issue-738	77	3	reveals	reveal	VERB
issue-738	77	4	how	how	SCONJ
issue-738	77	5	many	many	ADJ
issue-738	77	6	times	time	NOUN
issue-738	77	7	firm	firm	NOUN
issue-738	77	8	’s	’s	PART
issue-738	77	9	receivables	receivable	NOUN
issue-738	77	10	are	be	AUX
issue-738	77	11	converted	convert	VERB
issue-738	77	12	to	to	ADP
issue-738	77	13	cash	cash	NOUN
issue-738	77	14	during	during	ADP
issue-738	77	15	the	the	DET
issue-738	77	16	year	year	NOUN
issue-738	77	17	(	(	PUNCT
issue-738	77	18	skousen	skousen	NOUN
issue-738	77	19	,	,	PUNCT
issue-738	77	20	walther	walther	NOUN
issue-738	77	21	,	,	PUNCT
issue-738	77	22	2009	2009	NUM
issue-738	77	23	)	)	PUNCT
issue-738	77	24	.	.	PUNCT
issue-738	78	1	so	so	ADV
issue-738	78	2	the	the	PRON
issue-738	78	3	higher	high	ADJ
issue-738	78	4	the	the	DET
issue-738	78	5	receivable	receivable	ADJ
issue-738	78	6	turnover	turnover	NOUN
issue-738	78	7	,	,	PUNCT
issue-738	78	8	the	the	DET
issue-738	78	9	faster	fast	ADJ
issue-738	78	10	collections	collection	NOUN
issue-738	78	11	are	be	AUX
issue-738	78	12	being	be	AUX
issue-738	78	13	received	receive	VERB
issue-738	78	14	.	.	PUNCT
issue-738	79	1	although	although	SCONJ
issue-738	79	2	turnover	turnover	NOUN
issue-738	79	3	ratios	ratio	NOUN
issue-738	79	4	are	be	AUX
issue-738	79	5	most	most	ADV
issue-738	79	6	common	common	ADJ
issue-738	79	7	for	for	ADP
issue-738	79	8	the	the	DET
issue-738	79	9	assets	asset	NOUN
issue-738	79	10	discussed	discuss	VERB
issue-738	79	11	above	above	ADV
issue-738	79	12	(	(	PUNCT
issue-738	79	13	inventory	inventory	NOUN
issue-738	79	14	,	,	PUNCT
issue-738	79	15	receivables	receivable	NOUN
issue-738	79	16	,	,	PUNCT
issue-738	79	17	fixed	fix	VERB
issue-738	79	18	assets	asset	NOUN
issue-738	79	19	)	)	PUNCT
issue-738	79	20	,	,	PUNCT
issue-738	79	21	any	any	DET
issue-738	79	22	asset	asset	NOUN
issue-738	79	23	can	can	AUX
issue-738	79	24	be	be	AUX
issue-738	79	25	examined	examine	VERB
issue-738	79	26	as	as	ADP
issue-738	79	27	a	a	DET
issue-738	79	28	turnover	turnover	NOUN
issue-738	79	29	ratio	ratio	NOUN
issue-738	79	30	as	as	ADV
issue-738	79	31	long	long	ADV
issue-738	79	32	as	as	SCONJ
issue-738	79	33	the	the	DET
issue-738	79	34	appropriate	appropriate	ADJ
issue-738	79	35	numerator	numerator	NOUN
issue-738	79	36	is	be	AUX
issue-738	79	37	used	use	VERB
issue-738	79	38	in	in	ADP
issue-738	79	39	the	the	DET
issue-738	79	40	calculation	calculation	NOUN
issue-738	79	41	(	(	PUNCT
issue-738	79	42	wahlen	wahlen	NOUN
issue-738	79	43	,	,	PUNCT
issue-738	79	44	baginski	baginski	NOUN
issue-738	79	45	,	,	PUNCT
issue-738	79	46	&	&	CCONJ
issue-738	79	47	bradshaw	bradshaw	PROPN
issue-738	79	48	,	,	PUNCT
issue-738	79	49	2011	2011	NUM
issue-738	79	50	)	)	PUNCT
issue-738	79	51	.	.	PUNCT
issue-738	80	1	cash	cash	NOUN
issue-738	80	2	turnover	turnover	NOUN
issue-738	80	3	ratio	ratio	NOUN
issue-738	80	4	is	be	AUX
issue-738	80	5	computed	compute	VERB
issue-738	80	6	by	by	ADP
issue-738	80	7	dividing	divide	VERB
issue-738	80	8	sales	sale	NOUN
issue-738	80	9	by	by	ADP
issue-738	80	10	the	the	DET
issue-738	80	11	average	average	ADJ
issue-738	80	12	cash	cash	NOUN
issue-738	80	13	balance	balance	NOUN
issue-738	80	14	during	during	ADP
issue-738	80	15	the	the	DET
issue-738	80	16	year	year	NOUN
issue-738	80	17	(	(	PUNCT
issue-738	80	18	amanda	amanda	PROPN
issue-738	80	19	,	,	PUNCT
issue-738	80	20	2019	2019	NUM
issue-738	80	21	)	)	PUNCT
issue-738	80	22	.	.	PUNCT
issue-738	81	1	it	it	PRON
issue-738	81	2	shows	show	VERB
issue-738	81	3	the	the	DET
issue-738	81	4	efficiency	efficiency	NOUN
issue-738	81	5	with	with	ADP
issue-738	81	6	which	which	PRON
issue-738	81	7	cash	cash	NOUN
issue-738	81	8	is	be	AUX
issue-738	81	9	managed	manage	VERB
issue-738	81	10	.	.	PUNCT
issue-738	82	1	cash	cash	NOUN
issue-738	82	2	turnover	turnover	NOUN
issue-738	82	3	is	be	AUX
issue-738	82	4	a	a	DET
issue-738	82	5	measure	measure	NOUN
issue-738	82	6	of	of	ADP
issue-738	82	7	the	the	DET
issue-738	82	8	efficiency	efficiency	NOUN
issue-738	82	9	of	of	ADP
issue-738	82	10	cash	cash	NOUN
issue-738	82	11	used	use	VERB
issue-738	82	12	by	by	ADP
issue-738	82	13	companies	company	NOUN
issue-738	82	14	because	because	SCONJ
issue-738	82	15	the	the	DET
issue-738	82	16	cash	cash	NOUN
issue-738	82	17	turnover	turnover	NOUN
issue-738	82	18	rate	rate	NOUN
issue-738	82	19	describes	describe	VERB
issue-738	82	20	the	the	DET
issue-738	82	21	speed	speed	NOUN
issue-738	82	22	of	of	ADP
issue-738	82	23	return	return	NOUN
issue-738	82	24	of	of	ADP
issue-738	82	25	cash	cash	NOUN
issue-738	82	26	invested	invest	VERB
issue-738	82	27	in	in	ADP
issue-738	82	28	working	work	VERB
issue-738	82	29	capital	capital	NOUN
issue-738	82	30	(	(	PUNCT
issue-738	82	31	amanda	amanda	PROPN
issue-738	82	32	,	,	PUNCT
issue-738	82	33	2019	2019	NUM
issue-738	82	34	)	)	PUNCT
issue-738	82	35	.	.	PUNCT
issue-738	83	1	the	the	DET
issue-738	83	2	higher	high	ADJ
issue-738	83	3	cash	cash	NOUN
issue-738	83	4	turnover	turnover	NOUN
issue-738	83	5	rate	rate	NOUN
issue-738	83	6	means	mean	VERB
issue-738	83	7	the	the	DET
issue-738	83	8	faster	fast	ADJ
issue-738	83	9	cash	cash	NOUN
issue-738	83	10	return	return	NOUN
issue-738	83	11	goes	go	VERB
issue-738	83	12	to	to	ADP
issue-738	83	13	the	the	DET
issue-738	83	14	company	company	NOUN
issue-738	83	15	.	.	PUNCT
issue-738	84	1	thus	thus	ADV
issue-738	84	2	,	,	PUNCT
issue-738	84	3	cash	cash	NOUN
issue-738	84	4	will	will	AUX
issue-738	84	5	be	be	AUX
issue-738	84	6	used	use	VERB
issue-738	84	7	again	again	ADV
issue-738	84	8	to	to	PART
issue-738	84	9	finance	finance	VERB
issue-738	84	10	operational	operational	ADJ
issue-738	84	11	activities	activity	NOUN
issue-738	84	12	so	so	SCONJ
issue-738	84	13	as	as	SCONJ
issue-738	84	14	not	not	PART
issue-738	84	15	to	to	PART
issue-738	84	16	disrupt	disrupt	VERB
issue-738	84	17	the	the	DET
issue-738	84	18	company	company	NOUN
issue-738	84	19	's	's	PART
issue-738	84	20	financial	financial	ADJ
issue-738	84	21	condition	condition	NOUN
issue-738	84	22	(	(	PUNCT
issue-738	84	23	haryanto	haryanto	PROPN
issue-738	84	24	,	,	PUNCT
issue-738	84	25	sodikin	sodikin	PROPN
issue-738	84	26	&	&	CCONJ
issue-738	84	27	chaeriah	chaeriah	PROPN
issue-738	84	28	,	,	PUNCT
issue-738	84	29	2018	2018	NUM
issue-738	84	30	)	)	PUNCT
issue-738	84	31	.	.	PUNCT
issue-738	85	1	3	3	X
issue-738	85	2	.	.	X
issue-738	85	3	formulation	formulation	NOUN
issue-738	85	4	of	of	ADP
issue-738	85	5	the	the	DET
issue-738	85	6	problem	problem	NOUN
issue-738	85	7	obviously	obviously	ADV
issue-738	85	8	,	,	PUNCT
issue-738	85	9	no	no	DET
issue-738	85	10	aggregate	aggregate	ADJ
issue-738	85	11	indicator	indicator	NOUN
issue-738	85	12	or	or	CCONJ
issue-738	85	13	group	group	NOUN
issue-738	85	14	of	of	ADP
issue-738	85	15	indicators	indicator	NOUN
issue-738	85	16	can	can	AUX
issue-738	85	17	claim	claim	VERB
issue-738	85	18	to	to	PART
issue-738	85	19	be	be	AUX
issue-738	85	20	universal	universal	ADJ
issue-738	85	21	and	and	CCONJ
issue-738	85	22	objective	objective	ADJ
issue-738	85	23	in	in	ADP
issue-738	85	24	all	all	DET
issue-738	85	25	situations	situation	NOUN
issue-738	85	26	.	.	PUNCT
issue-738	86	1	its	its	PRON
issue-738	86	2	"	"	PUNCT
issue-738	86	3	objectivity	objectivity	NOUN
issue-738	86	4	"	"	PUNCT
issue-738	86	5	depends	depend	VERB
issue-738	86	6	on	on	ADP
issue-738	86	7	the	the	DET
issue-738	86	8	policy	policy	NOUN
issue-738	86	9	adopted	adopt	VERB
issue-738	86	10	,	,	PUNCT
issue-738	86	11	the	the	DET
issue-738	86	12	specificities	specificity	NOUN
issue-738	86	13	of	of	ADP
issue-738	86	14	the	the	DET
issue-738	86	15	particular	particular	ADJ
issue-738	86	16	situation	situation	NOUN
issue-738	86	17	,	,	PUNCT
issue-738	86	18	etc	etc	X
issue-738	86	19	.	.	X
issue-738	87	1	therefore	therefore	ADV
issue-738	87	2	,	,	PUNCT
issue-738	87	3	the	the	DET
issue-738	87	4	development	development	NOUN
issue-738	87	5	of	of	ADP
issue-738	87	6	new	new	ADJ
issue-738	87	7	indicators	indicator	NOUN
issue-738	87	8	may	may	AUX
issue-738	87	9	be	be	AUX
issue-738	87	10	useful	useful	ADJ
issue-738	87	11	when	when	SCONJ
issue-738	87	12	it	it	PRON
issue-738	87	13	is	be	AUX
issue-738	87	14	necessary	necessary	ADJ
issue-738	87	15	to	to	PART
issue-738	87	16	take	take	VERB
issue-738	87	17	into	into	ADP
issue-738	87	18	account	account	NOUN
issue-738	87	19	certain	certain	ADJ
issue-738	87	20	characteristics	characteristic	NOUN
issue-738	87	21	.	.	PUNCT
issue-738	88	1	the	the	DET
issue-738	88	2	methodological	methodological	ADJ
issue-738	88	3	approach	approach	NOUN
issue-738	88	4	being	be	AUX
issue-738	88	5	developed	develop	VERB
issue-738	88	6	must	must	AUX
issue-738	88	7	be	be	AUX
issue-738	88	8	systemic	systemic	ADJ
issue-738	88	9	,	,	PUNCT
issue-738	88	10	which	which	PRON
issue-738	88	11	means	mean	VERB
issue-738	88	12	considering	consider	VERB
issue-738	88	13	objects	object	NOUN
issue-738	88	14	as	as	ADP
issue-738	88	15	complex	complex	ADJ
issue-738	88	16	systems	system	NOUN
issue-738	88	17	that	that	PRON
issue-738	88	18	combine	combine	VERB
issue-738	88	19	many	many	ADJ
issue-738	88	20	elements	element	NOUN
issue-738	88	21	of	of	ADP
issue-738	88	22	external	external	ADJ
issue-738	88	23	and	and	CCONJ
issue-738	88	24	internal	internal	ADJ
issue-738	88	25	links	link	NOUN
issue-738	88	26	.	.	PUNCT
issue-738	89	1	comprehensive	comprehensive	ADJ
issue-738	89	2	analysis	analysis	NOUN
issue-738	89	3	involves	involve	VERB
issue-738	89	4	a	a	DET
issue-738	89	5	comprehensive	comprehensive	ADJ
issue-738	89	6	study	study	NOUN
issue-738	89	7	of	of	ADP
issue-738	89	8	the	the	DET
issue-738	89	9	economy	economy	NOUN
issue-738	89	10	of	of	ADP
issue-738	89	11	the	the	DET
issue-738	89	12	enterprise	enterprise	NOUN
issue-738	89	13	based	base	VERB
issue-738	89	14	on	on	ADP
issue-738	89	15	the	the	DET
issue-738	89	16	study	study	NOUN
issue-738	89	17	of	of	ADP
issue-738	89	18	the	the	DET
issue-738	89	19	system	system	NOUN
issue-738	89	20	of	of	ADP
issue-738	89	21	economic	economic	ADJ
issue-738	89	22	indicators	indicator	NOUN
issue-738	89	23	,	,	PUNCT
issue-738	89	24	taking	take	VERB
issue-738	89	25	into	into	ADP
issue-738	89	26	account	account	NOUN
issue-738	89	27	the	the	DET
issue-738	89	28	factors	factor	NOUN
issue-738	89	29	that	that	PRON
issue-738	89	30	affect	affect	VERB
issue-738	89	31	the	the	DET
issue-738	89	32	results	result	NOUN
issue-738	89	33	of	of	ADP
issue-738	89	34	the	the	DET
issue-738	89	35	enterprise	enterprise	NOUN
issue-738	89	36	.	.	PUNCT
issue-738	90	1	in	in	ADP
issue-738	90	2	applying	apply	VERB
issue-738	90	3	this	this	DET
issue-738	90	4	approach	approach	NOUN
issue-738	90	5	,	,	PUNCT
issue-738	90	6	the	the	DET
issue-738	90	7	following	follow	VERB
issue-738	90	8	should	should	AUX
issue-738	90	9	be	be	AUX
issue-738	90	10	noted	note	VERB
issue-738	90	11	.	.	PUNCT
issue-738	91	1	roa	roa	PROPN
issue-738	91	2	indicator	indicator	NOUN
issue-738	91	3	,	,	PUNCT
issue-738	91	4	while	while	SCONJ
issue-738	91	5	reflecting	reflect	VERB
issue-738	91	6	overall	overall	ADJ
issue-738	91	7	performance	performance	NOUN
issue-738	91	8	,	,	PUNCT
issue-738	91	9	does	do	AUX
issue-738	91	10	not	not	PART
issue-738	91	11	quite	quite	ADV
issue-738	91	12	reflect	reflect	VERB
issue-738	91	13	the	the	DET
issue-738	91	14	performance	performance	NOUN
issue-738	91	15	of	of	ADP
issue-738	91	16	individual	individual	ADJ
issue-738	91	17	components	component	NOUN
issue-738	91	18	of	of	ADP
issue-738	91	19	assets	asset	NOUN
issue-738	91	20	(	(	PUNCT
issue-738	91	21	their	their	PRON
issue-738	91	22	turnover	turnover	NOUN
issue-738	91	23	)	)	PUNCT
issue-738	91	24	as	as	SCONJ
issue-738	91	25	it	it	PRON
issue-738	91	26	is	be	AUX
issue-738	91	27	significantly	significantly	ADV
issue-738	91	28	influenced	influence	VERB
issue-738	91	29	by	by	ADP
issue-738	91	30	the	the	DET
issue-738	91	31	profit	profit	NOUN
issue-738	91	32	factor	factor	NOUN
issue-738	91	33	.	.	PUNCT
issue-738	92	1	profit	profit	NOUN
issue-738	92	2	depends	depend	VERB
issue-738	92	3	on	on	ADP
issue-738	92	4	both	both	DET
issue-738	92	5	income	income	NOUN
issue-738	92	6	and	and	CCONJ
issue-738	92	7	expenses	expense	NOUN
issue-738	92	8	.	.	PUNCT
issue-738	93	1	therefore	therefore	ADV
issue-738	93	2	,	,	PUNCT
issue-738	93	3	if	if	SCONJ
issue-738	93	4	the	the	DET
issue-738	93	5	average	average	ADJ
issue-738	93	6	asset	asset	NOUN
issue-738	93	7	value	value	NOUN
issue-738	93	8	was	be	AUX
issue-738	93	9	not	not	PART
issue-738	93	10	large	large	ADJ
issue-738	93	11	and	and	CCONJ
issue-738	93	12	the	the	DET
issue-738	93	13	costs	cost	NOUN
issue-738	93	14	associated	associate	VERB
issue-738	93	15	with	with	ADP
issue-738	93	16	earning	earn	VERB
issue-738	93	17	income	income	NOUN
issue-738	93	18	were	be	AUX
issue-738	93	19	significant	significant	ADJ
issue-738	93	20	,	,	PUNCT
issue-738	93	21	then	then	ADV
issue-738	93	22	asset	asset	NOUN
issue-738	93	23	efficiency	efficiency	NOUN
issue-738	93	24	by	by	ADP
issue-738	93	25	turnover	turnover	NOUN
issue-738	93	26	ratio	ratio	NOUN
issue-738	93	27	would	would	AUX
issue-738	93	28	be	be	AUX
issue-738	93	29	relatively	relatively	ADV
issue-738	93	30	higher	high	ADJ
issue-738	93	31	than	than	ADP
issue-738	93	32	asset	asset	NOUN
issue-738	93	33	efficiency	efficiency	NOUN
issue-738	93	34	by	by	ADP
issue-738	93	35	profitability	profitability	NOUN
issue-738	93	36	.	.	PUNCT
issue-738	94	1	that	that	PRON
issue-738	94	2	is	is	ADV
issue-738	94	3	,	,	PUNCT
issue-738	94	4	turnover	turnover	NOUN
issue-738	94	5	figures	figure	NOUN
issue-738	94	6	will	will	AUX
issue-738	94	7	show	show	VERB
issue-738	94	8	the	the	DET
issue-738	94	9	return	return	NOUN
issue-738	94	10	on	on	ADP
issue-738	94	11	investment	investment	NOUN
issue-738	94	12	of	of	ADP
issue-738	94	13	assets	asset	NOUN
issue-738	94	14	(	(	PUNCT
issue-738	94	15	regardless	regardless	ADV
issue-738	94	16	of	of	ADP
issue-738	94	17	cost	cost	NOUN
issue-738	94	18	)	)	PUNCT
issue-738	94	19	,	,	PUNCT
issue-738	94	20	and	and	CCONJ
issue-738	94	21	roa	roa	PROPN
issue-738	94	22	will	will	AUX
issue-738	94	23	show	show	VERB
issue-738	94	24	the	the	DET
issue-738	94	25	efficiency	efficiency	NOUN
issue-738	94	26	of	of	ADP
issue-738	94	27	all	all	DET
issue-738	94	28	activities	activity	NOUN
issue-738	94	29	,	,	PUNCT
issue-738	94	30	which	which	PRON
issue-738	94	31	also	also	ADV
issue-738	94	32	takes	take	VERB
issue-738	94	33	into	into	ADP
issue-738	94	34	account	account	NOUN
issue-738	94	35	the	the	DET
issue-738	94	36	costs	cost	NOUN
issue-738	94	37	associated	associate	VERB
issue-738	94	38	with	with	ADP
issue-738	94	39	the	the	DET
issue-738	94	40	use	use	NOUN
issue-738	94	41	of	of	ADP
issue-738	94	42	these	these	DET
issue-738	94	43	assets	asset	NOUN
issue-738	94	44	.	.	PUNCT
issue-738	95	1	in	in	ADP
issue-738	95	2	particular	particular	ADJ
issue-738	95	3	,	,	PUNCT
issue-738	95	4	profitability	profitability	NOUN
issue-738	95	5	depends	depend	VERB
issue-738	95	6	on	on	ADP
issue-738	95	7	market	market	NOUN
issue-738	95	8	conditions	condition	NOUN
issue-738	95	9	,	,	PUNCT
issue-738	95	10	such	such	ADJ
issue-738	95	11	as	as	ADP
issue-738	95	12	prices	price	NOUN
issue-738	95	13	and	and	CCONJ
issue-738	95	14	management	management	NOUN
issue-738	95	15	's	's	PART
issue-738	95	16	ability	ability	NOUN
issue-738	95	17	to	to	PART
issue-738	95	18	adapt	adapt	VERB
issue-738	95	19	to	to	ADP
issue-738	95	20	changes	change	NOUN
issue-738	95	21	.	.	PUNCT
issue-738	96	1	therefore	therefore	ADV
issue-738	96	2	,	,	PUNCT
issue-738	96	3	in	in	ADP
issue-738	96	4	some	some	DET
issue-738	96	5	periods	period	NOUN
issue-738	96	6	,	,	PUNCT
issue-738	96	7	businesses	business	NOUN
issue-738	96	8	may	may	AUX
issue-738	96	9	suffer	suffer	VERB
issue-738	96	10	losses	loss	NOUN
issue-738	96	11	not	not	PART
issue-738	96	12	so	so	ADV
issue-738	96	13	much	much	ADJ
issue-738	96	14	due	due	ADJ
issue-738	96	15	to	to	ADP
issue-738	96	16	internal	internal	ADJ
issue-738	96	17	factors	factor	NOUN
issue-738	96	18	but	but	CCONJ
issue-738	96	19	the	the	DET
issue-738	96	20	external	external	ADJ
issue-738	96	21	ones	one	NOUN
issue-738	96	22	.	.	PUNCT
issue-738	97	1	analyzing	analyze	VERB
issue-738	97	2	the	the	DET
issue-738	97	3	effectiveness	effectiveness	NOUN
issue-738	97	4	of	of	ADP
issue-738	97	5	asset	asset	NOUN
issue-738	97	6	management	management	NOUN
issue-738	97	7	during	during	ADP
issue-738	97	8	periods	period	NOUN
issue-738	97	9	of	of	ADP
issue-738	97	10	impairment	impairment	NOUN
issue-738	97	11	,	,	PUNCT
issue-738	97	12	if	if	SCONJ
issue-738	97	13	performed	perform	VERB
issue-738	97	14	on	on	ADP
issue-738	97	15	the	the	DET
issue-738	97	16	basis	basis	NOUN
issue-738	97	17	of	of	ADP
issue-738	97	18	profitability	profitability	NOUN
issue-738	97	19	indicators	indicator	NOUN
issue-738	97	20	,	,	PUNCT
issue-738	97	21	there	there	PRON
issue-738	97	22	may	may	AUX
issue-738	97	23	be	be	AUX
issue-738	97	24	some	some	DET
issue-738	97	25	difficulties	difficulty	NOUN
issue-738	97	26	.	.	PUNCT
issue-738	98	1	this	this	PRON
issue-738	98	2	is	be	AUX
issue-738	98	3	due	due	ADJ
issue-738	98	4	to	to	ADP
issue-738	98	5	the	the	DET
issue-738	98	6	fact	fact	NOUN
issue-738	98	7	that	that	SCONJ
issue-738	98	8	it	it	PRON
issue-738	98	9	is	be	AUX
issue-738	98	10	difficult	difficult	ADJ
issue-738	98	11	to	to	PART
issue-738	98	12	distinguish	distinguish	VERB
issue-738	98	13	between	between	ADP
issue-738	98	14	internal	internal	ADJ
issue-738	98	15	and	and	CCONJ
issue-738	98	16	external	external	ADJ
issue-738	98	17	factors	factor	NOUN
issue-738	98	18	and	and	CCONJ
issue-738	98	19	,	,	PUNCT
issue-738	98	20	therefore	therefore	ADV
issue-738	98	21	,	,	PUNCT
issue-738	98	22	to	to	PART
issue-738	98	23	mark	mark	VERB
issue-738	98	24	negligible	negligible	ADJ
issue-738	98	25	aspects	aspect	NOUN
issue-738	98	26	of	of	ADP
issue-738	98	27	baltic	baltic	ADJ
issue-738	98	28	journal	journal	PROPN
issue-738	98	29	of	of	ADP
issue-738	98	30	economic	economic	ADJ
issue-738	98	31	studies	study	NOUN
issue-738	98	32	64	64	NUM
issue-738	98	33	vol	vol	NOUN
issue-738	98	34	.	.	PROPN
issue-738	99	1	5	5	NUM
issue-738	99	2	,	,	PUNCT
issue-738	99	3	no	no	INTJ
issue-738	99	4	.	.	NOUN
issue-738	99	5	5	5	NUM
issue-738	99	6	,	,	PUNCT
issue-738	99	7	2019	2019	NUM
issue-738	99	8	performance	performance	NOUN
issue-738	99	9	change	change	NOUN
issue-738	99	10	.	.	PUNCT
issue-738	100	1	therefore	therefore	ADV
issue-738	100	2	,	,	PUNCT
issue-738	100	3	it	it	PRON
issue-738	100	4	would	would	AUX
issue-738	100	5	be	be	AUX
issue-738	100	6	useful	useful	ADJ
issue-738	100	7	to	to	PART
issue-738	100	8	use	use	VERB
issue-738	100	9	an	an	DET
issue-738	100	10	asset	asset	NOUN
issue-738	100	11	management	management	NOUN
issue-738	100	12	performance	performance	NOUN
issue-738	100	13	indicator	indicator	NOUN
issue-738	100	14	that	that	PRON
issue-738	100	15	is	be	AUX
issue-738	100	16	as	as	ADV
issue-738	100	17	generalizable	generalizable	ADJ
issue-738	100	18	as	as	ADP
issue-738	100	19	the	the	DET
issue-738	100	20	return	return	NOUN
issue-738	100	21	on	on	ADP
issue-738	100	22	assets	asset	NOUN
issue-738	100	23	and	and	CCONJ
issue-738	100	24	,	,	PUNCT
issue-738	100	25	at	at	ADP
issue-738	100	26	the	the	DET
issue-738	100	27	same	same	ADJ
issue-738	100	28	time	time	NOUN
issue-738	100	29	,	,	PUNCT
issue-738	100	30	takes	take	VERB
issue-738	100	31	into	into	ADP
issue-738	100	32	account	account	NOUN
issue-738	100	33	internal	internal	ADJ
issue-738	100	34	aspects	aspect	NOUN
issue-738	100	35	.	.	PUNCT
issue-738	101	1	in	in	ADP
issue-738	101	2	addition	addition	NOUN
issue-738	101	3	,	,	PUNCT
issue-738	101	4	it	it	PRON
issue-738	101	5	is	be	AUX
issue-738	101	6	obvious	obvious	ADJ
issue-738	101	7	that	that	SCONJ
issue-738	101	8	this	this	DET
issue-738	101	9	indicator	indicator	NOUN
issue-738	101	10	should	should	AUX
issue-738	101	11	take	take	VERB
issue-738	101	12	into	into	ADP
issue-738	101	13	account	account	NOUN
issue-738	101	14	the	the	DET
issue-738	101	15	dynamics	dynamic	NOUN
issue-738	101	16	of	of	ADP
issue-738	101	17	the	the	DET
issue-738	101	18	process	process	NOUN
issue-738	101	19	of	of	ADP
issue-738	101	20	use	use	NOUN
issue-738	101	21	(	(	PUNCT
issue-738	101	22	management	management	NOUN
issue-738	101	23	)	)	PUNCT
issue-738	101	24	of	of	ADP
issue-738	101	25	assets	asset	NOUN
issue-738	101	26	.	.	PUNCT
issue-738	102	1	therefore	therefore	ADV
issue-738	102	2	,	,	PUNCT
issue-738	102	3	it	it	PRON
issue-738	102	4	is	be	AUX
issue-738	102	5	important	important	ADJ
issue-738	102	6	to	to	PART
issue-738	102	7	distinguish	distinguish	VERB
issue-738	102	8	between	between	ADP
issue-738	102	9	the	the	DET
issue-738	102	10	goals	goal	NOUN
issue-738	102	11	of	of	ADP
issue-738	102	12	using	use	VERB
issue-738	102	13	turnover	turnover	NOUN
issue-738	102	14	and	and	CCONJ
issue-738	102	15	profitability	profitability	NOUN
issue-738	102	16	.	.	PUNCT
issue-738	103	1	the	the	DET
issue-738	103	2	first	first	ADJ
issue-738	103	3	indicators	indicator	NOUN
issue-738	103	4	show	show	VERB
issue-738	103	5	the	the	DET
issue-738	103	6	return	return	NOUN
issue-738	103	7	on	on	ADP
issue-738	103	8	invested	invest	VERB
issue-738	103	9	capital	capital	NOUN
issue-738	103	10	in	in	ADP
issue-738	103	11	the	the	DET
issue-738	103	12	form	form	NOUN
issue-738	103	13	of	of	ADP
issue-738	103	14	sales	sale	NOUN
issue-738	103	15	,	,	PUNCT
issue-738	103	16	the	the	DET
issue-738	103	17	second	second	ADJ
issue-738	103	18	perform	perform	VERB
issue-738	103	19	the	the	DET
issue-738	103	20	return	return	NOUN
issue-738	103	21	in	in	ADP
issue-738	103	22	the	the	DET
issue-738	103	23	form	form	NOUN
issue-738	103	24	of	of	ADP
issue-738	103	25	profit	profit	NOUN
issue-738	103	26	.	.	PUNCT
issue-738	104	1	the	the	DET
issue-738	104	2	interpretation	interpretation	NOUN
issue-738	104	3	of	of	ADP
issue-738	104	4	these	these	DET
issue-738	104	5	indicators	indicator	NOUN
issue-738	104	6	may	may	AUX
issue-738	104	7	not	not	PART
issue-738	104	8	coincide	coincide	VERB
issue-738	104	9	.	.	PUNCT
issue-738	105	1	this	this	PRON
issue-738	105	2	is	be	AUX
issue-738	105	3	due	due	ADJ
issue-738	105	4	to	to	ADP
issue-738	105	5	the	the	DET
issue-738	105	6	effects	effect	NOUN
issue-738	105	7	of	of	ADP
issue-738	105	8	other	other	ADJ
issue-738	105	9	operating	operating	NOUN
issue-738	105	10	and	and	CCONJ
issue-738	105	11	non	non	ADJ
issue-738	105	12	-	-	ADJ
issue-738	105	13	operating	operating	ADJ
issue-738	105	14	factors	factor	NOUN
issue-738	105	15	for	for	ADP
issue-738	105	16	changing	change	VERB
issue-738	105	17	profits	profit	NOUN
issue-738	105	18	.	.	PUNCT
issue-738	106	1	thus	thus	ADV
issue-738	106	2	,	,	PUNCT
issue-738	106	3	the	the	DET
issue-738	106	4	considerable	considerable	ADJ
issue-738	106	5	income	income	NOUN
issue-738	106	6	received	receive	VERB
issue-738	106	7	per	per	ADP
issue-738	106	8	1	1	NUM
issue-738	106	9	uah	uah	NOUN
issue-738	106	10	of	of	ADP
issue-738	106	11	assets	asset	NOUN
issue-738	106	12	will	will	AUX
issue-738	106	13	be	be	AUX
issue-738	106	14	reflected	reflect	VERB
issue-738	106	15	in	in	ADP
issue-738	106	16	a	a	DET
issue-738	106	17	considerable	considerable	ADJ
issue-738	106	18	speed	speed	NOUN
issue-738	106	19	of	of	ADP
issue-738	106	20	turnover	turnover	NOUN
issue-738	106	21	of	of	ADP
issue-738	106	22	assets	asset	NOUN
issue-738	106	23	,	,	PUNCT
issue-738	106	24	and	and	CCONJ
issue-738	106	25	the	the	DET
issue-738	106	26	resulting	result	VERB
issue-738	106	27	small	small	ADJ
issue-738	106	28	profit	profit	NOUN
issue-738	106	29	will	will	AUX
issue-738	106	30	be	be	AUX
issue-738	106	31	reflected	reflect	VERB
issue-738	106	32	in	in	ADP
issue-738	106	33	the	the	DET
issue-738	106	34	low	low	ADJ
issue-738	106	35	return	return	NOUN
issue-738	106	36	on	on	ADP
issue-738	106	37	assets	asset	NOUN
issue-738	106	38	.	.	PUNCT
issue-738	107	1	profit	profit	NOUN
issue-738	107	2	is	be	AUX
issue-738	107	3	one	one	NUM
issue-738	107	4	of	of	ADP
issue-738	107	5	the	the	DET
issue-738	107	6	most	most	ADV
issue-738	107	7	volatile	volatile	ADJ
issue-738	107	8	indicators	indicator	NOUN
issue-738	107	9	,	,	PUNCT
issue-738	107	10	because	because	SCONJ
issue-738	107	11	it	it	PRON
issue-738	107	12	is	be	AUX
issue-738	107	13	affected	affect	VERB
issue-738	107	14	by	by	ADP
issue-738	107	15	both	both	DET
issue-738	107	16	internal	internal	ADJ
issue-738	107	17	factors	factor	NOUN
issue-738	107	18	(	(	PUNCT
issue-738	107	19	that	that	PRON
issue-738	107	20	determine	determine	VERB
issue-738	107	21	virtually	virtually	ADV
issue-738	107	22	all	all	PRON
issue-738	107	23	aspects	aspect	NOUN
issue-738	107	24	of	of	ADP
issue-738	107	25	the	the	DET
issue-738	107	26	enterprise	enterprise	NOUN
issue-738	107	27	)	)	PUNCT
issue-738	107	28	and	and	CCONJ
issue-738	107	29	external	external	ADJ
issue-738	107	30	.	.	PUNCT
issue-738	108	1	in	in	ADP
issue-738	108	2	addition	addition	NOUN
issue-738	108	3	,	,	PUNCT
issue-738	108	4	the	the	DET
issue-738	108	5	level	level	NOUN
issue-738	108	6	of	of	ADP
issue-738	108	7	profitability	profitability	NOUN
issue-738	108	8	,	,	PUNCT
issue-738	108	9	as	as	ADV
issue-738	108	10	well	well	ADV
issue-738	108	11	as	as	ADP
issue-738	108	12	the	the	DET
issue-738	108	13	efficiency	efficiency	NOUN
issue-738	108	14	of	of	ADP
issue-738	108	15	use	use	NOUN
issue-738	108	16	of	of	ADP
issue-738	108	17	assets	asset	NOUN
issue-738	108	18	depends	depend	VERB
issue-738	108	19	on	on	ADP
issue-738	108	20	the	the	DET
issue-738	108	21	status	status	NOUN
issue-738	108	22	and	and	CCONJ
issue-738	108	23	characteristics	characteristic	NOUN
issue-738	108	24	of	of	ADP
issue-738	108	25	the	the	DET
issue-738	108	26	industry	industry	NOUN
issue-738	108	27	in	in	ADP
issue-738	108	28	which	which	PRON
issue-738	108	29	the	the	DET
issue-738	108	30	enterprise	enterprise	NOUN
issue-738	108	31	operates	operate	VERB
issue-738	108	32	.	.	PUNCT
issue-738	109	1	different	different	ADJ
issue-738	109	2	industries	industry	NOUN
issue-738	109	3	have	have	VERB
issue-738	109	4	different	different	ADJ
issue-738	109	5	structure	structure	NOUN
issue-738	109	6	of	of	ADP
issue-738	109	7	assets	asset	NOUN
issue-738	109	8	,	,	PUNCT
issue-738	109	9	different	different	ADJ
issue-738	109	10	turnover	turnover	NOUN
issue-738	109	11	of	of	ADP
issue-738	109	12	their	their	PRON
issue-738	109	13	components	component	NOUN
issue-738	109	14	and	and	CCONJ
issue-738	109	15	therefore	therefore	ADV
issue-738	109	16	different	different	ADJ
issue-738	109	17	influence	influence	NOUN
issue-738	109	18	of	of	ADP
issue-738	109	19	turnover	turnover	NOUN
issue-738	109	20	indicators	indicator	NOUN
issue-738	109	21	on	on	ADP
issue-738	109	22	profitability	profitability	NOUN
issue-738	109	23	.	.	PUNCT
issue-738	110	1	an	an	DET
issue-738	110	2	analysis	analysis	NOUN
issue-738	110	3	of	of	ADP
issue-738	110	4	industry	industry	NOUN
issue-738	110	5	statistics	statistic	NOUN
issue-738	110	6	shows	show	VERB
issue-738	110	7	that	that	SCONJ
issue-738	110	8	from	from	ADP
issue-738	110	9	2013	2013	NUM
issue-738	110	10	to	to	ADP
issue-738	110	11	2017	2017	NUM
issue-738	110	12	,	,	PUNCT
issue-738	110	13	the	the	DET
issue-738	110	14	proportion	proportion	NOUN
issue-738	110	15	of	of	ADP
issue-738	110	16	unprofitable	unprofitable	ADJ
issue-738	110	17	enterprises	enterprise	NOUN
issue-738	110	18	ranged	range	VERB
issue-738	110	19	from	from	ADP
issue-738	110	20	27.5	27.5	NUM
issue-738	110	21	%	%	NOUN
issue-738	110	22	to	to	ADP
issue-738	110	23	37.7	37.7	NUM
issue-738	110	24	%	%	NOUN
issue-738	110	25	(	(	PUNCT
issue-738	110	26	table	table	NOUN
issue-738	110	27	1	1	NUM
issue-738	110	28	)	)	PUNCT
issue-738	110	29	,	,	PUNCT
issue-738	110	30	that	that	ADV
issue-738	110	31	is	is	ADV
issue-738	110	32	,	,	PUNCT
issue-738	110	33	one	one	NUM
issue-738	110	34	third	third	NOUN
issue-738	110	35	of	of	ADP
issue-738	110	36	enterprises	enterprise	NOUN
issue-738	110	37	suffered	suffer	VERB
issue-738	110	38	losses	loss	NOUN
issue-738	110	39	.	.	PUNCT
issue-738	111	1	table	table	NOUN
issue-738	111	2	1	1	NUM
issue-738	111	3	net	net	ADJ
issue-738	111	4	profit	profit	NOUN
issue-738	111	5	(	(	PUNCT
issue-738	111	6	loss	loss	NOUN
issue-738	111	7	)	)	PUNCT
issue-738	111	8	of	of	ADP
issue-738	111	9	enterprises	enterprise	NOUN
issue-738	111	10	(	(	PUNCT
issue-738	111	11	%	%	INTJ
issue-738	111	12	)	)	PUNCT
issue-738	111	13	year	year	NOUN
issue-738	111	14	proportion	proportion	NOUN
issue-738	111	15	of	of	ADP
issue-738	111	16	enterprises	enterprise	NOUN
issue-738	111	17	that	that	PRON
issue-738	111	18	made	make	VERB
issue-738	111	19	a	a	DET
issue-738	111	20	profit	profit	NOUN
issue-738	111	21	in	in	ADP
issue-738	111	22	the	the	DET
issue-738	111	23	total	total	ADJ
issue-738	111	24	number	number	NOUN
issue-738	111	25	of	of	ADP
issue-738	111	26	enterprises	enterprise	NOUN
issue-738	111	27	proportion	proportion	NOUN
issue-738	111	28	of	of	ADP
issue-738	111	29	enterprises	enterprise	NOUN
issue-738	111	30	that	that	PRON
issue-738	111	31	received	receive	VERB
issue-738	111	32	losses	loss	NOUN
issue-738	111	33	in	in	ADP
issue-738	111	34	the	the	DET
issue-738	111	35	total	total	ADJ
issue-738	111	36	number	number	NOUN
issue-738	111	37	of	of	ADP
issue-738	111	38	enterprises	enterprise	NOUN
issue-738	111	39	2013	2013	NUM
issue-738	112	1	62,3	62,3	NOUN
issue-738	112	2	37,7	37,7	ADJ
issue-738	112	3	2014	2014	NUM
issue-738	112	4	62,4	62,4	PROPN
issue-738	113	1	37,6	37,6	NUM
issue-738	113	2	2015	2015	NUM
issue-738	113	3	72,6	72,6	NUM
issue-738	113	4	27,4	27,4	NUM
issue-738	113	5	2016	2016	NUM
issue-738	114	1	72,5	72,5	NUM
issue-738	114	2	27,5	27,5	NUM
issue-738	114	3	2017	2017	NUM
issue-738	114	4	71,4	71,4	NUM
issue-738	114	5	28,6	28,6	NUM
issue-738	114	6	source	source	NOUN
issue-738	114	7	:	:	PUNCT
issue-738	114	8	the	the	DET
issue-738	114	9	report	report	NOUN
issue-738	114	10	of	of	ADP
issue-738	114	11	the	the	DET
issue-738	114	12	state	state	NOUN
issue-738	114	13	statistics	statistic	NOUN
issue-738	114	14	service	service	NOUN
issue-738	114	15	of	of	ADP
issue-738	114	16	ukraine	ukraine	NOUN
issue-738	114	17	,	,	PUNCT
issue-738	114	18	2017	2017	NUM
issue-738	114	19	4	4	NUM
issue-738	114	20	.	.	PUNCT
issue-738	114	21	modelling	modelling	NOUN
issue-738	114	22	of	of	ADP
issue-738	114	23	efficiency	efficiency	NOUN
issue-738	114	24	indicator	indicator	NOUN
issue-738	114	25	the	the	DET
issue-738	114	26	indicator	indicator	NOUN
issue-738	114	27	discussed	discuss	VERB
issue-738	114	28	above	above	ADV
issue-738	114	29	–	–	PUNCT
issue-738	114	30	return	return	NOUN
issue-738	114	31	on	on	ADP
issue-738	114	32	assets	asset	NOUN
issue-738	114	33	(	(	PUNCT
issue-738	114	34	roa	roa	NOUN
issue-738	114	35	)	)	PUNCT
issue-738	114	36	–	–	PUNCT
issue-738	114	37	can	can	AUX
issue-738	114	38	be	be	AUX
issue-738	114	39	represented	represent	VERB
issue-738	114	40	as	as	ADP
issue-738	114	41	such	such	DET
issue-738	114	42	a	a	DET
issue-738	114	43	factor	factor	NOUN
issue-738	114	44	model	model	NOUN
issue-738	114	45	:	:	PUNCT
issue-738	114	46	roa	roa	PROPN
issue-738	114	47	p	p	NOUN
issue-738	115	1	na	na	INTJ
issue-738	115	2	i	i	PRON
issue-738	115	3	ar	ar	VERB
issue-738	115	4	ca	ca	NOUN
issue-738	115	5	=	=	PUNCT
issue-738	116	1	+	+	PUNCT
issue-738	117	1	+	+	PUNCT
issue-738	117	2	+	+	CCONJ
issue-738	117	3	where	where	SCONJ
issue-738	117	4	,	,	PUNCT
issue-738	117	5	p	p	X
issue-738	117	6	–	–	PUNCT
issue-738	117	7	operating	operate	VERB
issue-738	117	8	profit	profit	NOUN
issue-738	117	9	,	,	PUNCT
issue-738	117	10	na	na	INTJ
issue-738	117	11	–	–	PUNCT
issue-738	117	12	non	non	ADJ
issue-738	117	13	-	-	ADJ
issue-738	117	14	current	current	ADJ
issue-738	117	15	assets	asset	NOUN
issue-738	117	16	,	,	PUNCT
issue-738	117	17	i	i	PRON
issue-738	117	18	–	–	PUNCT
issue-738	117	19	inventory	inventory	NOUN
issue-738	117	20	,	,	PUNCT
issue-738	117	21	ar	ar	NOUN
issue-738	117	22	–	–	PUNCT
issue-738	117	23	accounts	account	NOUN
issue-738	117	24	receivable	receivable	ADJ
issue-738	117	25	,	,	PUNCT
issue-738	117	26	ca	ca	NOUN
issue-738	117	27	–	–	PUNCT
issue-738	117	28	cash	cash	NOUN
issue-738	117	29	assets	asset	NOUN
issue-738	117	30	.	.	PUNCT
issue-738	118	1	by	by	ADP
issue-738	118	2	dividing	divide	VERB
issue-738	118	3	the	the	DET
issue-738	118	4	numerator	numerator	NOUN
issue-738	118	5	and	and	CCONJ
issue-738	118	6	denominator	denominator	NOUN
issue-738	118	7	by	by	ADP
issue-738	118	8	net	net	ADJ
issue-738	118	9	sales	sale	NOUN
issue-738	118	10	(	(	PUNCT
issue-738	118	11	s	s	X
issue-738	118	12	)	)	PUNCT
issue-738	118	13	we	we	PRON
issue-738	118	14	obtain	obtain	VERB
issue-738	118	15	the	the	DET
issue-738	118	16	following	follow	VERB
issue-738	118	17	dependence	dependence	NOUN
issue-738	118	18	:	:	PUNCT
issue-738	119	1	roa	roa	PROPN
issue-738	119	2	p	p	PROPN
issue-738	119	3	s	s	VERB
issue-738	119	4	na	na	INTJ
issue-738	119	5	s	s	PRON
issue-738	120	1	i	i	NOUN
issue-738	120	2	s	s	PROPN
issue-738	120	3	ar	ar	PROPN
issue-738	120	4	s	s	PROPN
issue-738	120	5	ca	ca	NOUN
issue-738	120	6	s	s	PART
issue-738	120	7	=	=	NOUN
issue-738	121	1	+	+	PROPN
issue-738	121	2	+	+	CCONJ
issue-738	121	3	+	+	X
issue-738	121	4	in	in	ADP
issue-738	121	5	this	this	DET
issue-738	121	6	model	model	NOUN
issue-738	121	7	:	:	PUNCT
issue-738	121	8	�	�	PROPN
issue-738	121	9	p	p	NOUN
issue-738	121	10	s	s	PART
issue-738	121	11	–	–	PUNCT
issue-738	121	12	return	return	NOUN
issue-738	121	13	on	on	ADP
issue-738	121	14	sales	sale	NOUN
issue-738	121	15	(	(	PUNCT
issue-738	121	16	ros	ros	PROPN
issue-738	121	17	)	)	PUNCT
issue-738	121	18	,	,	PUNCT
issue-738	121	19	na	na	ADP
issue-738	121	20	s	s	PROPN
issue-738	121	21	–	–	PUNCT
issue-738	121	22	non	non	ADJ
issue-738	121	23	-	-	ADJ
issue-738	121	24	current	current	ADJ
issue-738	121	25	assets	asset	NOUN
issue-738	121	26	to	to	ADP
issue-738	121	27	sales	sale	NOUN
issue-738	121	28	ratio	ratio	NOUN
issue-738	121	29	(	(	PUNCT
issue-738	121	30	nas	nas	PROPN
issue-738	121	31	)	)	PUNCT
issue-738	121	32	,	,	PUNCT
issue-738	121	33	i	i	PRON
issue-738	121	34	s	s	PART
issue-738	121	35	–	–	PUNCT
issue-738	121	36	inventory	inventory	NOUN
issue-738	121	37	to	to	ADP
issue-738	121	38	sales	sale	NOUN
issue-738	121	39	ratio	ratio	NOUN
issue-738	121	40	(	(	PUNCT
issue-738	121	41	is	be	AUX
issue-738	121	42	)	)	PUNCT
issue-738	121	43	,	,	PUNCT
issue-738	121	44	ar	ar	PROPN
issue-738	121	45	s	s	PART
issue-738	121	46	–	–	PUNCT
issue-738	121	47	accounts	account	NOUN
issue-738	121	48	receivable	receivable	ADJ
issue-738	121	49	to	to	ADP
issue-738	121	50	sales	sale	NOUN
issue-738	121	51	ratio	ratio	NOUN
issue-738	121	52	(	(	PUNCT
issue-738	121	53	ars	ars	PROPN
issue-738	121	54	)	)	PUNCT
issue-738	121	55	,	,	PUNCT
issue-738	121	56	c	c	PROPN
issue-738	121	57	s	s	PART
issue-738	121	58	–	–	PUNCT
issue-738	121	59	cash	cash	NOUN
issue-738	121	60	assets	asset	NOUN
issue-738	121	61	to	to	ADP
issue-738	121	62	sales	sale	NOUN
issue-738	121	63	ratio	ratio	NOUN
issue-738	121	64	(	(	PUNCT
issue-738	121	65	cs	cs	PROPN
issue-738	121	66	)	)	PUNCT
issue-738	121	67	.	.	PUNCT
issue-738	122	1	the	the	DET
issue-738	122	2	indicators	indicator	NOUN
issue-738	122	3	of	of	ADP
issue-738	122	4	nas	nas	PROPN
issue-738	122	5	,	,	PUNCT
issue-738	122	6	is	be	AUX
issue-738	122	7	,	,	PUNCT
issue-738	122	8	ars	ar	NOUN
issue-738	122	9	,	,	PUNCT
issue-738	122	10	cs	cs	PROPN
issue-738	122	11	are	be	AUX
issue-738	122	12	inverted	invert	VERB
issue-738	122	13	to	to	ADP
issue-738	122	14	the	the	DET
issue-738	122	15	above	above	ADJ
issue-738	122	16	discussed	discuss	VERB
issue-738	122	17	turnover	turnover	NOUN
issue-738	122	18	rates	rate	NOUN
issue-738	122	19	(	(	PUNCT
issue-738	122	20	non	non	ADJ
issue-738	122	21	-	-	ADJ
issue-738	122	22	current	current	ADJ
issue-738	122	23	assets	asset	NOUN
issue-738	122	24	turnover	turnover	NOUN
issue-738	122	25	,	,	PUNCT
issue-738	122	26	inventory	inventory	NOUN
issue-738	122	27	turnover	turnover	NOUN
issue-738	122	28	,	,	PUNCT
issue-738	122	29	receivables	receivables	NOUN
issue-738	122	30	turnover	turnover	NOUN
issue-738	122	31	,	,	PUNCT
issue-738	122	32	cash	cash	NOUN
issue-738	122	33	turnover	turnover	NOUN
issue-738	122	34	ratio	ratio	NOUN
issue-738	122	35	)	)	PUNCT
issue-738	122	36	.	.	PUNCT
issue-738	123	1	they	they	PRON
issue-738	123	2	reflect	reflect	VERB
issue-738	123	3	another	another	DET
issue-738	123	4	aspect	aspect	NOUN
issue-738	123	5	of	of	ADP
issue-738	123	6	asset	asset	NOUN
issue-738	123	7	management	management	NOUN
issue-738	123	8	effectiveness	effectiveness	NOUN
issue-738	123	9	.	.	PUNCT
issue-738	124	1	if	if	SCONJ
issue-738	124	2	turnover	turnover	NOUN
issue-738	124	3	figures	figure	NOUN
issue-738	124	4	show	show	VERB
issue-738	124	5	a	a	DET
issue-738	124	6	return	return	NOUN
issue-738	124	7	on	on	ADP
issue-738	124	8	invested	invest	VERB
issue-738	124	9	capital	capital	NOUN
issue-738	124	10	,	,	PUNCT
issue-738	124	11	then	then	ADV
issue-738	124	12	assets	asset	NOUN
issue-738	124	13	to	to	ADP
issue-738	124	14	sales	sale	NOUN
issue-738	124	15	indicators	indicator	NOUN
issue-738	124	16	show	show	VERB
issue-738	124	17	the	the	DET
issue-738	124	18	“	"	PUNCT
issue-738	124	19	cost	cost	NOUN
issue-738	124	20	”	"	PUNCT
issue-738	124	21	of	of	ADP
issue-738	124	22	assets	asset	NOUN
issue-738	124	23	to	to	PART
issue-738	124	24	generate	generate	VERB
issue-738	124	25	returns	return	NOUN
issue-738	124	26	in	in	ADP
issue-738	124	27	the	the	DET
issue-738	124	28	form	form	NOUN
issue-738	124	29	of	of	ADP
issue-738	124	30	income	income	NOUN
issue-738	124	31	.	.	PUNCT
issue-738	125	1	effective	effective	ADJ
issue-738	125	2	asset	asset	NOUN
issue-738	125	3	management	management	NOUN
issue-738	125	4	is	be	AUX
issue-738	125	5	characterized	characterize	VERB
issue-738	125	6	by	by	ADP
issue-738	125	7	an	an	DET
issue-738	125	8	increase	increase	NOUN
issue-738	125	9	in	in	ADP
issue-738	125	10	turnover	turnover	NOUN
issue-738	125	11	rates	rate	NOUN
issue-738	125	12	,	,	PUNCT
issue-738	125	13	but	but	CCONJ
issue-738	125	14	a	a	DET
issue-738	125	15	decrease	decrease	NOUN
issue-738	125	16	in	in	ADP
issue-738	125	17	congestion	congestion	NOUN
issue-738	125	18	rates	rate	NOUN
issue-738	125	19	.	.	PUNCT
issue-738	126	1	given	give	VERB
issue-738	126	2	the	the	DET
issue-738	126	3	above	above	ADJ
issue-738	126	4	designations	designation	NOUN
issue-738	126	5	,	,	PUNCT
issue-738	126	6	this	this	DET
issue-738	126	7	model	model	NOUN
issue-738	126	8	can	can	AUX
issue-738	126	9	be	be	AUX
issue-738	126	10	represented	represent	VERB
issue-738	126	11	as	as	ADP
issue-738	126	12	:	:	PUNCT
issue-738	126	13	roa	roa	PROPN
issue-738	126	14	ros	ros	PROPN
issue-738	126	15	nas	nas	PROPN
issue-738	126	16	is	be	AUX
issue-738	126	17	ars	ar	NOUN
issue-738	126	18	cs	cs	X
issue-738	127	1	=	=	PUNCT
issue-738	128	1	+	+	PROPN
issue-738	128	2	+	+	PUNCT
issue-738	128	3	+	+	CCONJ
issue-738	128	4	it	it	PRON
issue-738	128	5	shows	show	VERB
issue-738	128	6	that	that	SCONJ
issue-738	128	7	the	the	DET
issue-738	128	8	return	return	NOUN
issue-738	128	9	on	on	ADP
issue-738	128	10	assets	asset	NOUN
issue-738	128	11	depends	depend	VERB
issue-738	128	12	on	on	ADP
issue-738	128	13	the	the	DET
issue-738	128	14	profitability	profitability	NOUN
issue-738	128	15	of	of	ADP
issue-738	128	16	sales	sale	NOUN
issue-738	128	17	and	and	CCONJ
issue-738	128	18	methods	method	NOUN
issue-738	128	19	of	of	ADP
issue-738	128	20	managing	manage	VERB
issue-738	128	21	assets	asset	NOUN
issue-738	128	22	,	,	PUNCT
issue-738	128	23	their	their	PRON
issue-738	128	24	structure	structure	NOUN
issue-738	128	25	and	and	CCONJ
issue-738	128	26	the	the	DET
issue-738	128	27	degree	degree	NOUN
issue-738	128	28	of	of	ADP
issue-738	128	29	attraction	attraction	NOUN
issue-738	128	30	to	to	ADP
issue-738	128	31	turnover	turnover	NOUN
issue-738	128	32	.	.	PUNCT
issue-738	129	1	these	these	DET
issue-738	129	2	indicators	indicator	NOUN
issue-738	129	3	are	be	AUX
issue-738	129	4	largely	largely	ADV
issue-738	129	5	determined	determine	VERB
issue-738	129	6	by	by	ADP
issue-738	129	7	the	the	DET
issue-738	129	8	characteristics	characteristic	NOUN
issue-738	129	9	of	of	ADP
issue-738	129	10	the	the	DET
issue-738	129	11	industry	industry	NOUN
issue-738	129	12	which	which	PRON
issue-738	129	13	the	the	DET
issue-738	129	14	enterprise	enterprise	NOUN
issue-738	129	15	belongs	belong	VERB
issue-738	129	16	to	to	ADP
issue-738	129	17	.	.	PUNCT
issue-738	130	1	as	as	SCONJ
issue-738	130	2	the	the	DET
issue-738	130	3	model	model	NOUN
issue-738	130	4	implies	imply	VERB
issue-738	130	5	,	,	PUNCT
issue-738	130	6	an	an	DET
issue-738	130	7	increase	increase	NOUN
issue-738	130	8	in	in	ADP
issue-738	130	9	return	return	NOUN
issue-738	130	10	on	on	ADP
issue-738	130	11	sales	sale	NOUN
issue-738	130	12	(	(	PUNCT
issue-738	130	13	ros	ros	PROPN
issue-738	130	14	)	)	PUNCT
issue-738	130	15	and	and	CCONJ
issue-738	130	16	a	a	DET
issue-738	130	17	decrease	decrease	NOUN
issue-738	130	18	of	of	ADP
issue-738	130	19	indicators	indicator	NOUN
issue-738	130	20	:	:	PUNCT
issue-738	130	21	noncurrent	noncurrent	ADJ
issue-738	130	22	assets	asset	NOUN
issue-738	130	23	to	to	ADP
issue-738	130	24	sales	sale	NOUN
issue-738	130	25	(	(	PUNCT
issue-738	130	26	nas	nas	PROPN
issue-738	130	27	)	)	PUNCT
issue-738	130	28	,	,	PUNCT
issue-738	130	29	inventory	inventory	NOUN
issue-738	130	30	to	to	ADP
issue-738	130	31	sales	sale	NOUN
issue-738	130	32	(	(	PUNCT
issue-738	130	33	is	be	AUX
issue-738	130	34	)	)	PUNCT
issue-738	130	35	,	,	PUNCT
issue-738	130	36	accounts	account	VERB
issue-738	130	37	receivable	receivable	ADJ
issue-738	130	38	to	to	ADP
issue-738	130	39	sales	sale	NOUN
issue-738	130	40	(	(	PUNCT
issue-738	130	41	ars	ar	NOUN
issue-738	130	42	)	)	PUNCT
issue-738	130	43	and	and	CCONJ
issue-738	130	44	cash	cash	NOUN
issue-738	130	45	assets	asset	NOUN
issue-738	130	46	to	to	ADP
issue-738	130	47	sales	sale	NOUN
issue-738	130	48	(	(	PUNCT
issue-738	130	49	cs	cs	X
issue-738	130	50	)	)	PUNCT
issue-738	130	51	will	will	AUX
issue-738	130	52	help	help	VERB
issue-738	130	53	to	to	PART
issue-738	130	54	increase	increase	VERB
issue-738	130	55	return	return	NOUN
issue-738	130	56	on	on	ADP
issue-738	130	57	assets	asset	NOUN
issue-738	130	58	(	(	PUNCT
issue-738	130	59	roa	roa	NOUN
issue-738	130	60	)	)	PUNCT
issue-738	130	61	,	,	PUNCT
issue-738	130	62	that	that	ADV
issue-738	130	63	is	is	ADV
issue-738	130	64	,	,	PUNCT
issue-738	130	65	increase	increase	VERB
issue-738	130	66	asset	asset	NOUN
issue-738	130	67	utilization	utilization	NOUN
issue-738	130	68	efficiency	efficiency	NOUN
issue-738	130	69	.	.	PUNCT
issue-738	131	1	however	however	ADV
issue-738	131	2	,	,	PUNCT
issue-738	131	3	it	it	PRON
issue-738	131	4	is	be	AUX
issue-738	131	5	necessary	necessary	ADJ
issue-738	131	6	to	to	PART
issue-738	131	7	consider	consider	VERB
issue-738	131	8	the	the	DET
issue-738	131	9	peculiarities	peculiarity	NOUN
issue-738	131	10	of	of	ADP
issue-738	131	11	interpretation	interpretation	NOUN
issue-738	131	12	of	of	ADP
issue-738	131	13	this	this	DET
issue-738	131	14	model	model	NOUN
issue-738	131	15	for	for	ADP
issue-738	131	16	the	the	DET
issue-738	131	17	case	case	NOUN
issue-738	131	18	of	of	ADP
issue-738	131	19	loss	loss	NOUN
issue-738	131	20	.	.	PUNCT
issue-738	132	1	in	in	ADP
issue-738	132	2	the	the	DET
issue-738	132	3	case	case	NOUN
issue-738	132	4	of	of	ADP
issue-738	132	5	unprofitableness	unprofitableness	NOUN
issue-738	132	6	,	,	PUNCT
issue-738	132	7	a	a	DET
issue-738	132	8	decrease	decrease	NOUN
issue-738	132	9	in	in	ADP
issue-738	132	10	the	the	DET
issue-738	132	11	denominator	denominator	NOUN
issue-738	132	12	of	of	ADP
issue-738	132	13	the	the	DET
issue-738	132	14	formula	formula	NOUN
issue-738	132	15	(	(	PUNCT
issue-738	132	16	assets	asset	NOUN
issue-738	132	17	to	to	ADP
issue-738	132	18	sales	sale	NOUN
issue-738	132	19	by	by	ADP
issue-738	132	20	type	type	NOUN
issue-738	132	21	)	)	PUNCT
issue-738	132	22	will	will	AUX
issue-738	132	23	indicate	indicate	VERB
issue-738	132	24	an	an	DET
issue-738	132	25	increase	increase	NOUN
issue-738	132	26	in	in	ADP
issue-738	132	27	the	the	DET
issue-738	132	28	unprofitableness	unprofitableness	NOUN
issue-738	132	29	,	,	PUNCT
issue-738	132	30	i.e.	i.e.	X
issue-738	132	31	a	a	DET
issue-738	132	32	decrease	decrease	NOUN
issue-738	132	33	in	in	ADP
issue-738	132	34	efficiency	efficiency	NOUN
issue-738	132	35	.	.	PUNCT
issue-738	133	1	and	and	CCONJ
issue-738	133	2	this	this	PRON
issue-738	133	3	contradicts	contradict	VERB
issue-738	133	4	the	the	DET
issue-738	133	5	previous	previous	ADJ
issue-738	133	6	interpretation	interpretation	NOUN
issue-738	133	7	.	.	PUNCT
issue-738	134	1	thus	thus	ADV
issue-738	134	2	,	,	PUNCT
issue-738	134	3	the	the	DET
issue-738	134	4	return	return	NOUN
issue-738	134	5	on	on	ADP
issue-738	134	6	assets	asset	NOUN
issue-738	134	7	is	be	AUX
issue-738	134	8	of	of	ADP
issue-738	134	9	limited	limited	ADJ
issue-738	134	10	use	use	NOUN
issue-738	134	11	in	in	ADP
issue-738	134	12	the	the	DET
issue-738	134	13	analysis	analysis	NOUN
issue-738	134	14	of	of	ADP
issue-738	134	15	unprofitable	unprofitable	ADJ
issue-738	134	16	enterprises	enterprise	NOUN
issue-738	134	17	,	,	PUNCT
issue-738	134	18	because	because	SCONJ
issue-738	134	19	the	the	DET
issue-738	134	20	change	change	NOUN
issue-738	134	21	in	in	ADP
issue-738	134	22	the	the	DET
issue-738	134	23	focus	focus	NOUN
issue-738	134	24	of	of	ADP
issue-738	134	25	the	the	DET
issue-738	134	26	function	function	NOUN
issue-738	134	27	loses	lose	VERB
issue-738	134	28	the	the	DET
issue-738	134	29	economic	economic	ADJ
issue-738	134	30	content	content	NOUN
issue-738	134	31	of	of	ADP
issue-738	134	32	dependency	dependency	NOUN
issue-738	134	33	.	.	PUNCT
issue-738	135	1	the	the	DET
issue-738	135	2	indicator	indicator	NOUN
issue-738	135	3	gives	give	VERB
issue-738	135	4	a	a	DET
issue-738	135	5	distorted	distorted	ADJ
issue-738	135	6	idea	idea	NOUN
issue-738	135	7	of	of	ADP
issue-738	135	8	the	the	DET
issue-738	135	9	structure	structure	NOUN
issue-738	135	10	of	of	ADP
issue-738	135	11	influence	influence	NOUN
issue-738	135	12	.	.	PUNCT
issue-738	136	1	however	however	ADV
issue-738	136	2	,	,	PUNCT
issue-738	136	3	it	it	PRON
issue-738	136	4	is	be	AUX
issue-738	136	5	possible	possible	ADJ
issue-738	136	6	to	to	PART
issue-738	136	7	obtain	obtain	VERB
issue-738	136	8	an	an	DET
issue-738	136	9	objective	objective	ADJ
issue-738	136	10	assessment	assessment	NOUN
issue-738	136	11	of	of	ADP
issue-738	136	12	the	the	DET
issue-738	136	13	asset	asset	NOUN
issue-738	136	14	's	's	PART
issue-738	136	15	performance	performance	NOUN
issue-738	136	16	on	on	ADP
issue-738	136	17	the	the	DET
issue-738	136	18	basis	basis	NOUN
issue-738	136	19	of	of	ADP
issue-738	136	20	this	this	DET
issue-738	136	21	model	model	NOUN
issue-738	136	22	,	,	PUNCT
issue-738	136	23	including	include	VERB
issue-738	136	24	in	in	ADP
issue-738	136	25	the	the	DET
issue-738	136	26	case	case	NOUN
issue-738	136	27	of	of	ADP
issue-738	136	28	impairment	impairment	NOUN
issue-738	136	29	,	,	PUNCT
issue-738	136	30	if	if	SCONJ
issue-738	136	31	we	we	PRON
issue-738	136	32	consider	consider	VERB
issue-738	136	33	the	the	DET
issue-738	136	34	change	change	NOUN
issue-738	136	35	in	in	ADP
issue-738	136	36	factor	factor	NOUN
issue-738	136	37	baltic	baltic	PROPN
issue-738	136	38	journal	journal	PROPN
issue-738	136	39	of	of	ADP
issue-738	136	40	economic	economic	ADJ
issue-738	136	41	studies	study	NOUN
issue-738	136	42	65	65	NUM
issue-738	136	43	vol	vol	NOUN
issue-738	136	44	.	.	PROPN
issue-738	137	1	5	5	NUM
issue-738	137	2	,	,	PUNCT
issue-738	137	3	no	no	INTJ
issue-738	137	4	.	.	NOUN
issue-738	137	5	5	5	NUM
issue-738	137	6	,	,	PUNCT
issue-738	137	7	2019	2019	NUM
issue-738	137	8	indicators	indicator	NOUN
issue-738	137	9	dynamically	dynamically	ADV
issue-738	137	10	.	.	PUNCT
issue-738	138	1	in	in	ADP
issue-738	138	2	this	this	DET
issue-738	138	3	approach	approach	NOUN
issue-738	138	4	,	,	PUNCT
issue-738	138	5	it	it	PRON
issue-738	138	6	is	be	AUX
issue-738	138	7	suggested	suggest	VERB
issue-738	138	8	to	to	PART
issue-738	138	9	use	use	VERB
issue-738	138	10	the	the	DET
issue-738	138	11	average	average	ADJ
issue-738	138	12	rate	rate	NOUN
issue-738	138	13	of	of	ADP
issue-738	138	14	growth	growth	NOUN
issue-738	138	15	of	of	ADP
issue-738	138	16	the	the	DET
issue-738	138	17	variable	variable	ADJ
issue-738	138	18	return	return	NOUN
issue-738	138	19	on	on	ADP
issue-738	138	20	assets	asset	NOUN
issue-738	138	21	,	,	PUNCT
issue-738	138	22	which	which	PRON
issue-738	138	23	is	be	AUX
issue-738	138	24	determined	determine	VERB
issue-738	138	25	on	on	ADP
issue-738	138	26	the	the	DET
issue-738	138	27	basis	basis	NOUN
issue-738	138	28	of	of	ADP
issue-738	138	29	the	the	DET
issue-738	138	30	individual	individual	ADJ
issue-738	138	31	rate	rate	NOUN
issue-738	138	32	of	of	ADP
issue-738	138	33	growth	growth	NOUN
issue-738	138	34	of	of	ADP
issue-738	138	35	each	each	DET
issue-738	138	36	factor	factor	NOUN
issue-738	138	37	.	.	PUNCT
issue-738	139	1	the	the	DET
issue-738	139	2	latter	latter	ADJ
issue-738	139	3	are	be	AUX
issue-738	139	4	adjusted	adjust	VERB
issue-738	139	5	by	by	ADP
issue-738	139	6	appropriate	appropriate	ADJ
issue-738	139	7	weights	weight	NOUN
issue-738	139	8	.	.	PUNCT
issue-738	140	1	the	the	DET
issue-738	140	2	survey	survey	NOUN
issue-738	140	3	used	use	VERB
issue-738	140	4	information	information	NOUN
issue-738	140	5	on	on	ADP
issue-738	140	6	the	the	DET
issue-738	140	7	performance	performance	NOUN
issue-738	140	8	of	of	ADP
issue-738	140	9	23	23	NUM
issue-738	140	10	bakeries	bakery	NOUN
issue-738	140	11	located	locate	VERB
issue-738	140	12	in	in	ADP
issue-738	140	13	different	different	ADJ
issue-738	140	14	regions	region	NOUN
issue-738	140	15	of	of	ADP
issue-738	140	16	ukraine	ukraine	NOUN
issue-738	140	17	.	.	PUNCT
issue-738	141	1	in	in	ADP
issue-738	141	2	the	the	DET
issue-738	141	3	first	first	ADJ
issue-738	141	4	stage	stage	NOUN
issue-738	141	5	,	,	PUNCT
issue-738	141	6	by	by	ADP
issue-738	141	7	each	each	DET
issue-738	141	8	enterprise	enterprise	NOUN
issue-738	141	9	was	be	AUX
issue-738	141	10	determined	determine	VERB
issue-738	141	11	the	the	DET
issue-738	141	12	impact	impact	NOUN
issue-738	141	13	of	of	ADP
issue-738	141	14	return	return	NOUN
issue-738	141	15	on	on	ADP
issue-738	141	16	sales	sale	NOUN
issue-738	141	17	(	(	PUNCT
issue-738	141	18	δroa(ros	δroa(ros	PROPN
issue-738	141	19	)	)	PUNCT
issue-738	141	20	)	)	PUNCT
issue-738	141	21	,	,	PUNCT
issue-738	141	22	noncurrent	noncurrent	ADJ
issue-738	141	23	assets	asset	NOUN
issue-738	141	24	to	to	ADP
issue-738	141	25	sales	sale	NOUN
issue-738	141	26	(	(	PUNCT
issue-738	141	27	δroa(nas	δroa(nas	NOUN
issue-738	141	28	)	)	PUNCT
issue-738	141	29	)	)	PUNCT
issue-738	141	30	,	,	PUNCT
issue-738	141	31	inventory	inventory	NOUN
issue-738	141	32	to	to	ADP
issue-738	141	33	sales	sale	NOUN
issue-738	141	34	(	(	PUNCT
issue-738	141	35	δroa(is	δroa(is	PROPN
issue-738	141	36	)	)	PUNCT
issue-738	141	37	)	)	PUNCT
issue-738	141	38	,	,	PUNCT
issue-738	141	39	accounts	account	VERB
issue-738	141	40	receivable	receivable	ADJ
issue-738	141	41	to	to	ADP
issue-738	141	42	sales	sale	NOUN
issue-738	141	43	(	(	PUNCT
issue-738	141	44	δroa(ars	δroa(ar	NOUN
issue-738	141	45	)	)	PUNCT
issue-738	141	46	)	)	PUNCT
issue-738	141	47	and	and	CCONJ
issue-738	141	48	cash	cash	NOUN
issue-738	141	49	assets	asset	NOUN
issue-738	141	50	to	to	ADP
issue-738	141	51	sales	sale	NOUN
issue-738	141	52	(	(	PUNCT
issue-738	141	53	δroa(cs	δroa(cs	NOUN
issue-738	141	54	)	)	PUNCT
issue-738	141	55	)	)	PUNCT
issue-738	141	56	on	on	ADP
issue-738	141	57	the	the	DET
issue-738	141	58	indicator	indicator	NOUN
issue-738	141	59	return	return	NOUN
issue-738	141	60	on	on	ADP
issue-738	141	61	assets	asset	NOUN
issue-738	141	62	(	(	PUNCT
issue-738	141	63	roa	roa	PROPN
issue-738	141	64	)	)	PUNCT
issue-738	141	65	.	.	PUNCT
issue-738	142	1	objective	objective	ADJ
issue-738	142	2	evaluation	evaluation	NOUN
issue-738	142	3	uses	use	VERB
issue-738	142	4	an	an	DET
issue-738	142	5	integrated	integrate	VERB
issue-738	142	6	method	method	NOUN
issue-738	142	7	that	that	PRON
issue-738	142	8	allows	allow	VERB
issue-738	142	9	to	to	PART
issue-738	142	10	measure	measure	VERB
issue-738	142	11	impact	impact	NOUN
issue-738	142	12	without	without	ADP
issue-738	142	13	setting	set	VERB
issue-738	142	14	a	a	DET
issue-738	142	15	strict	strict	ADJ
issue-738	142	16	order	order	NOUN
issue-738	142	17	.	.	PUNCT
issue-738	143	1	according	accord	VERB
issue-738	143	2	to	to	ADP
issue-738	143	3	this	this	DET
issue-738	143	4	method	method	NOUN
issue-738	143	5	,	,	PUNCT
issue-738	143	6	the	the	DET
issue-738	143	7	impact	impact	NOUN
issue-738	143	8	is	be	AUX
issue-738	143	9	determined	determine	VERB
issue-738	143	10	by	by	ADP
issue-738	143	11	the	the	DET
issue-738	143	12	formulas	formula	NOUN
issue-738	143	13	:	:	PUNCT
issue-738	143	14	∆	∆	NUM
issue-738	143	15	∆	∆	PROPN
issue-738	143	16	∆	∆	X
issue-738	143	17	∆	∆	X
issue-738	144	1	∆	∆	PROPN
issue-738	144	2	∆	∆	PROPN
issue-738	144	3	roa	roa	PROPN
issue-738	144	4	ros	ros	PROPN
issue-738	144	5	ros	ros	PROPN
issue-738	144	6	nas	nas	PROPN
issue-738	144	7	is	be	AUX
issue-738	144	8	ars	ar	NOUN
issue-738	144	9	cs	cs	PROPN
issue-738	144	10	nas	nas	PROPN
issue-738	144	11	is	be	AUX
issue-738	144	12	ars	ar	NOUN
issue-738	144	13	cs	cs	PROPN
issue-738	144	14	nas	nas	PROPN
issue-738	144	15	is	be	AUX
issue-738	144	16	(	(	PUNCT
issue-738	144	17	)	)	PUNCT
issue-738	145	1	=	=	PUNCT
issue-738	146	1	+	+	PUNCT
issue-738	146	2	+	+	CCONJ
issue-738	146	3	+	+	NUM
issue-738	146	4	×	×	NOUN
issue-738	146	5	+	+	X
issue-738	146	6	+	+	PUNCT
issue-738	147	1	+	+	CCONJ
issue-738	147	2	+	+	CCONJ
issue-738	147	3	ln	ln	ADJ
issue-738	147	4	1	1	NUM
issue-738	147	5	1	1	NUM
issue-738	147	6	1	1	NUM
issue-738	147	7	1	1	NUM
issue-738	147	8	0	0	NUM
issue-738	147	9	00	00	NUM
issue-738	147	10	0	0	NUM
issue-738	147	11	0	0	NUM
issue-738	147	12	+	+	CCONJ
issue-738	147	13	+	+	NUM
issue-738	147	14	ars	ar	VERB
issue-738	147	15	cs	cs	ADJ
issue-738	147	16	∆	∆	PROPN
issue-738	147	17	∆	∆	PUNCT
issue-738	147	18	∆	∆	X
issue-738	148	1	∆	∆	X
issue-738	148	2	∆	∆	PROPN
issue-738	149	1	∆	∆	PROPN
issue-738	149	2	roa	roa	PROPN
issue-738	149	3	ros	ros	PROPN
issue-738	149	4	ros	ros	PROPN
issue-738	149	5	nas	nas	PROPN
issue-738	149	6	is	be	AUX
issue-738	149	7	ars	ar	NOUN
issue-738	149	8	cs	cs	PROPN
issue-738	149	9	nas	nas	PROPN
issue-738	149	10	is	be	AUX
issue-738	149	11	ars	ar	NOUN
issue-738	149	12	cs	cs	PROPN
issue-738	149	13	nas	nas	PROPN
issue-738	149	14	is	be	AUX
issue-738	149	15	(	(	PUNCT
issue-738	149	16	)	)	PUNCT
issue-738	150	1	=	=	PUNCT
issue-738	151	1	+	+	PUNCT
issue-738	151	2	+	+	CCONJ
issue-738	151	3	+	+	NUM
issue-738	151	4	×	×	NOUN
issue-738	151	5	+	+	X
issue-738	151	6	+	+	PUNCT
issue-738	152	1	+	+	CCONJ
issue-738	152	2	+	+	CCONJ
issue-738	152	3	ln	ln	ADJ
issue-738	152	4	1	1	NUM
issue-738	152	5	1	1	NUM
issue-738	152	6	1	1	NUM
issue-738	152	7	1	1	NUM
issue-738	152	8	0	0	NUM
issue-738	152	9	00	00	NUM
issue-738	152	10	0	0	NUM
issue-738	152	11	0	0	NUM
issue-738	152	12	+	+	CCONJ
issue-738	152	13	+	+	NUM
issue-738	152	14	ars	ar	VERB
issue-738	152	15	cs	cs	ADJ
issue-738	152	16	∆	∆	PROPN
issue-738	152	17	∆	∆	PUNCT
issue-738	152	18	∆	∆	X
issue-738	153	1	∆	∆	X
issue-738	153	2	∆	∆	X
issue-738	153	3	∆	∆	X
issue-738	154	1	∆	∆	PROPN
issue-738	154	2	∆roa	∆roa	NOUN
issue-738	154	3	fas	fas	PROPN
issue-738	154	4	roa	roa	PROPN
issue-738	154	5	roa	roa	PROPN
issue-738	154	6	ros	ros	PROPN
issue-738	154	7	nas	nas	PROPN
issue-738	154	8	is	be	AUX
issue-738	154	9	ars	ar	NOUN
issue-738	154	10	cs	cs	PROPN
issue-738	154	11	fas	fas	X
issue-738	154	12	(	(	PUNCT
issue-738	154	13	)	)	PUNCT
issue-738	154	14	=	=	SYM
issue-738	154	15	(	(	PUNCT
issue-738	154	16	)	)	PUNCT
issue-738	155	1	+	+	PUNCT
issue-738	155	2	+	+	PUNCT
issue-738	155	3	+	+	NUM
issue-738	155	4	×	×	PROPN
issue-738	155	5	�	�	PROPN
issue-738	155	6	∆	∆	PROPN
issue-738	155	7	∆	∆	X
issue-738	155	8	∆	∆	X
issue-738	155	9	∆	∆	X
issue-738	155	10	∆	∆	X
issue-738	155	11	∆	∆	X
issue-738	156	1	∆	∆	X
issue-738	156	2	∆roa	∆roa	NOUN
issue-738	156	3	is	be	AUX
issue-738	156	4	roa	roa	PROPN
issue-738	156	5	roa	roa	PROPN
issue-738	156	6	ros	ros	PROPN
issue-738	156	7	nas	nas	PROPN
issue-738	156	8	is	be	AUX
issue-738	156	9	ars	ar	NOUN
issue-738	156	10	cs	cs	PROPN
issue-738	156	11	is	be	AUX
issue-738	156	12	(	(	PUNCT
issue-738	156	13	)	)	PUNCT
issue-738	156	14	=	=	SYM
issue-738	156	15	(	(	PUNCT
issue-738	156	16	)	)	PUNCT
issue-738	157	1	+	+	PUNCT
issue-738	157	2	+	+	PUNCT
issue-738	157	3	+	+	NUM
issue-738	157	4	×	×	PROPN
issue-738	157	5	�	�	PROPN
issue-738	157	6	∆	∆	PROPN
issue-738	157	7	∆	∆	X
issue-738	157	8	∆	∆	X
issue-738	157	9	∆	∆	X
issue-738	157	10	∆	∆	X
issue-738	157	11	∆	∆	X
issue-738	157	12	∆	∆	PROPN
issue-738	157	13	∆roa	∆roa	NOUN
issue-738	157	14	ars	ar	NOUN
issue-738	157	15	roa	roa	PROPN
issue-738	157	16	roa	roa	PROPN
issue-738	157	17	ros	ros	PROPN
issue-738	157	18	nas	nas	PROPN
issue-738	157	19	is	be	AUX
issue-738	157	20	ars	ar	NOUN
issue-738	157	21	cs	cs	PROPN
issue-738	157	22	ars	ars	PROPN
issue-738	157	23	(	(	PUNCT
issue-738	157	24	)	)	PUNCT
issue-738	157	25	=	=	SYM
issue-738	157	26	(	(	PUNCT
issue-738	157	27	)	)	PUNCT
issue-738	158	1	+	+	PUNCT
issue-738	158	2	+	+	PUNCT
issue-738	158	3	+	+	NUM
issue-738	158	4	×	×	PROPN
issue-738	158	5	�	�	PROPN
issue-738	158	6	∆	∆	PROPN
issue-738	158	7	∆	∆	X
issue-738	158	8	∆	∆	X
issue-738	158	9	∆	∆	X
issue-738	158	10	∆	∆	X
issue-738	158	11	∆	∆	X
issue-738	158	12	∆	∆	PROPN
issue-738	158	13	∆roa	∆roa	NOUN
issue-738	158	14	cs	cs	PROPN
issue-738	158	15	roa	roa	PROPN
issue-738	158	16	roa	roa	PROPN
issue-738	158	17	ros	ros	PROPN
issue-738	158	18	nas	nas	PROPN
issue-738	158	19	is	be	AUX
issue-738	158	20	ars	ar	NOUN
issue-738	158	21	cs	cs	PROPN
issue-738	158	22	cs	cs	X
issue-738	158	23	(	(	PUNCT
issue-738	158	24	)	)	PUNCT
issue-738	158	25	=	=	SYM
issue-738	158	26	(	(	PUNCT
issue-738	158	27	)	)	PUNCT
issue-738	159	1	+	+	PUNCT
issue-738	159	2	+	+	PUNCT
issue-738	159	3	+	+	NUM
issue-738	159	4	×	×	PROPN
issue-738	159	5	�	�	NOUN
issue-738	159	6	the	the	DET
issue-738	159	7	second	second	ADJ
issue-738	159	8	stage	stage	NOUN
issue-738	159	9	.	.	PUNCT
issue-738	160	1	in	in	ADP
issue-738	160	2	determining	determine	VERB
issue-738	160	3	the	the	DET
issue-738	160	4	significance	significance	NOUN
issue-738	160	5	of	of	ADP
issue-738	160	6	each	each	DET
issue-738	160	7	factor	factor	NOUN
issue-738	160	8	,	,	PUNCT
issue-738	160	9	it	it	PRON
issue-738	160	10	is	be	AUX
issue-738	160	11	taken	take	VERB
issue-738	160	12	as	as	ADP
issue-738	160	13	a	a	DET
issue-738	160	14	basis	basis	NOUN
issue-738	160	15	that	that	SCONJ
issue-738	160	16	it	it	PRON
issue-738	160	17	is	be	AUX
issue-738	160	18	reflected	reflect	VERB
issue-738	160	19	in	in	ADP
issue-738	160	20	the	the	DET
issue-738	160	21	magnitude	magnitude	NOUN
issue-738	160	22	of	of	ADP
issue-738	160	23	its	its	PRON
issue-738	160	24	impact	impact	NOUN
issue-738	160	25	on	on	ADP
issue-738	160	26	the	the	DET
issue-738	160	27	rate	rate	NOUN
issue-738	160	28	of	of	ADP
issue-738	160	29	return	return	NOUN
issue-738	160	30	on	on	ADP
issue-738	160	31	assets	asset	NOUN
issue-738	160	32	.	.	PUNCT
issue-738	161	1	the	the	DET
issue-738	161	2	calculation	calculation	NOUN
issue-738	161	3	is	be	AUX
issue-738	161	4	made	make	VERB
issue-738	161	5	by	by	ADP
issue-738	161	6	the	the	DET
issue-738	161	7	formula	formula	NOUN
issue-738	161	8	:	:	PUNCT
issue-738	162	1	λx	λx	NOUN
issue-738	162	2	i	i	PRON
issue-738	163	1	i	i	PRON
issue-738	164	1	n	n	VERB
issue-738	165	1	i	i	PRON
issue-738	166	1	i	i	PRON
issue-738	166	2	roa	roa	VERB
issue-738	166	3	x	x	PROPN
issue-738	166	4	roa	roa	PROPN
issue-738	166	5	x	x	X
issue-738	166	6	n=	n=	X
issue-738	166	7	(	(	PUNCT
issue-738	166	8	)	)	PUNCT
issue-738	166	9	(	(	PUNCT
issue-738	166	10	)	)	PUNCT
issue-738	166	11	×	×	PROPN
issue-738	166	12	=	=	SYM
issue-738	166	13	∑	∑	PROPN
issue-738	166	14	∆	∆	PROPN
issue-738	166	15	∆	∆	X
issue-738	166	16	1	1	NUM
issue-738	166	17	where	where	SCONJ
issue-738	166	18	,	,	PUNCT
issue-738	166	19	λxi	λxi	AUX
issue-738	166	20	–	–	PUNCT
issue-738	166	21	weighting	weight	VERB
issue-738	166	22	coefficient	coefficient	NOUN
issue-738	166	23	,	,	PUNCT
issue-738	166	24	xi	xi	ADJ
issue-738	166	25	–	–	PUNCT
issue-738	166	26	factor	factor	NOUN
issue-738	166	27	of	of	ADP
issue-738	166	28	influence	influence	NOUN
issue-738	166	29	,	,	PUNCT
issue-738	166	30	n	n	CCONJ
issue-738	166	31	–	–	PUNCT
issue-738	166	32	number	number	NOUN
issue-738	166	33	of	of	ADP
issue-738	166	34	factors	factor	NOUN
issue-738	166	35	,	,	PUNCT
issue-738	166	36	∆roa	∆roa	NOUN
issue-738	166	37	(	(	PUNCT
issue-738	166	38	xi	xi	NOUN
issue-738	166	39	)	)	PUNCT
issue-738	166	40	–	–	PUNCT
issue-738	167	1	the	the	DET
issue-738	167	2	impact	impact	NOUN
issue-738	167	3	of	of	ADP
issue-738	167	4	the	the	DET
issue-738	167	5	factor	factor	NOUN
issue-738	167	6	on	on	ADP
issue-738	167	7	the	the	DET
issue-738	167	8	return	return	NOUN
issue-738	167	9	on	on	ADP
issue-738	167	10	assets	asset	NOUN
issue-738	167	11	.	.	PUNCT
issue-738	168	1	the	the	DET
issue-738	168	2	results	result	NOUN
issue-738	168	3	of	of	ADP
issue-738	168	4	the	the	DET
issue-738	168	5	calculation	calculation	NOUN
issue-738	168	6	of	of	ADP
issue-738	168	7	the	the	DET
issue-738	168	8	weight	weight	NOUN
issue-738	168	9	coefficients	coefficient	NOUN
issue-738	168	10	for	for	ADP
issue-738	168	11	the	the	DET
issue-738	168	12	group	group	NOUN
issue-738	168	13	of	of	ADP
issue-738	168	14	studied	study	VERB
issue-738	168	15	enterprises	enterprise	NOUN
issue-738	168	16	are	be	AUX
issue-738	168	17	presented	present	VERB
issue-738	168	18	in	in	ADP
issue-738	168	19	table	table	NOUN
issue-738	168	20	2	2	NUM
issue-738	168	21	.	.	PUNCT
issue-738	169	1	at	at	ADP
issue-738	169	2	the	the	DET
issue-738	169	3	last	last	ADJ
issue-738	169	4	stage	stage	NOUN
issue-738	169	5	,	,	PUNCT
issue-738	169	6	a	a	DET
issue-738	169	7	generic	generic	ADJ
issue-738	169	8	indicator	indicator	NOUN
issue-738	169	9	of	of	ADP
issue-738	169	10	asset	asset	NOUN
issue-738	169	11	efficiency	efficiency	NOUN
issue-738	169	12	is	be	AUX
issue-738	169	13	formed	form	VERB
issue-738	169	14	:	:	PUNCT
issue-738	169	15	g	g	PROPN
issue-738	169	16	n	n	CCONJ
issue-738	169	17	g	g	NOUN
issue-738	169	18	i	i	PRON
issue-738	170	1	n	n	VERB
issue-738	170	2	x	x	NOUN
issue-738	170	3	xi	xi	INTJ
issue-738	170	4	i	i	PRON
issue-738	170	5	�	�	PROPN
issue-738	170	6	=	=	NOUN
issue-738	170	7	×	×	PROPN
issue-738	170	8	=	=	PUNCT
issue-738	170	9	∑1	∑1	NOUN
issue-738	170	10	1	1	NUM
issue-738	170	11	λ	λ	X
issue-738	170	12	where	where	SCONJ
issue-738	170	13	,	,	PUNCT
issue-738	170	14	gxi	gxi	PROPN
issue-738	170	15	–	–	PUNCT
issue-738	170	16	the	the	DET
issue-738	170	17	rate	rate	NOUN
issue-738	170	18	of	of	ADP
issue-738	170	19	growth	growth	NOUN
issue-738	170	20	of	of	ADP
issue-738	170	21	the	the	DET
issue-738	170	22	respective	respective	ADJ
issue-738	170	23	asset	asset	NOUN
issue-738	170	24	turnover	turnover	NOUN
issue-738	170	25	rate	rate	NOUN
issue-738	170	26	in	in	ADP
issue-738	170	27	circulation	circulation	NOUN
issue-738	170	28	.	.	PUNCT
issue-738	171	1	or	or	CCONJ
issue-738	171	2	:	:	PUNCT
issue-738	171	3	g	g	NOUN
issue-738	171	4	g	g	PROPN
issue-738	171	5	g	g	PROPN
issue-738	171	6	g	g	PROPN
issue-738	171	7	g	g	PROPN
issue-738	171	8	�	�	PROPN
issue-738	171	9	=	=	NOUN
issue-738	171	10	×	×	NOUN
issue-738	172	1	+	+	CCONJ
issue-738	172	2	×	×	NOUN
issue-738	173	1	+	+	CCONJ
issue-738	173	2	×	×	NOUN
issue-738	173	3	+	+	CCONJ
issue-738	173	4	×	×	NOUN
issue-738	173	5	(	(	PUNCT
issue-738	173	6	)	)	PUNCT
issue-738	173	7	1	1	NUM
issue-738	173	8	4	4	NUM
issue-738	173	9	1	1	NUM
issue-738	173	10	8029	8029	NUM
issue-738	173	11	1	1	NUM
issue-738	173	12	0375	0375	NUM
issue-738	173	13	0	0	NUM
issue-738	173	14	8999	8999	NUM
issue-738	173	15	0	0	NUM
issue-738	173	16	2597	2597	NUM
issue-738	173	17	,	,	PUNCT
issue-738	173	18	,	,	PUNCT
issue-738	173	19	,	,	PUNCT
issue-738	173	20	,	,	PUNCT
issue-738	173	21	fas	fas	PROPN
issue-738	173	22	is	be	AUX
issue-738	173	23	ars	ar	NOUN
issue-738	173	24	cs	cs	PROPN
issue-738	173	25	table	table	NOUN
issue-738	173	26	2	2	NUM
issue-738	173	27	weighting	weighting	NOUN
issue-738	173	28	coefficients	coefficient	NOUN
issue-738	173	29	by	by	ADP
issue-738	173	30	group	group	NOUN
issue-738	173	31	of	of	ADP
issue-738	173	32	baking	baking	NOUN
issue-738	173	33	enterprises	enterprise	NOUN
issue-738	173	34	enterprises	enterprise	NOUN
issue-738	173	35	λnas	λnas	PRON
issue-738	173	36	λis	λis	PROPN
issue-738	173	37	λars	λar	NOUN
issue-738	173	38	λcs	λcs	PROPN
issue-738	173	39	chernivtsi	chernivtsi	PROPN
issue-738	173	40	bread	bread	NOUN
issue-738	173	41	-	-	PUNCT
issue-738	173	42	baking	bake	VERB
issue-738	173	43	complex	complex	ADJ
issue-738	173	44	1,4838	1,4838	NUM
issue-738	173	45	1,2250	1,2250	PROPN
issue-738	173	46	1,2001	1,2001	NOUN
issue-738	173	47	0,0911	0,0911	PROPN
issue-738	173	48	drohobych	drohobych	VERB
issue-738	173	49	bread	bread	NOUN
issue-738	173	50	-	-	PUNCT
issue-738	173	51	baking	bake	VERB
issue-738	173	52	complex	complex	NOUN
issue-738	173	53	2,4809	2,4809	NUM
issue-738	173	54	1,1642	1,1642	NUM
issue-738	173	55	0,2282	0,2282	PROPN
issue-738	173	56	0,1267	0,1267	PROPN
issue-738	173	57	stryi	stryi	NOUN
issue-738	173	58	bread	bread	NOUN
issue-738	173	59	-	-	PUNCT
issue-738	173	60	baking	bake	VERB
issue-738	173	61	complex	complex	ADJ
issue-738	173	62	2,5088	2,5088	NUM
issue-738	173	63	0,5567	0,5567	PROPN
issue-738	173	64	0,8597	0,8597	PROPN
issue-738	173	65	0,0749	0,0749	PROPN
issue-738	173	66	vasylivka	vasylivka	NOUN
issue-738	173	67	bread	bread	NOUN
issue-738	173	68	-	-	PUNCT
issue-738	173	69	baking	bake	VERB
issue-738	173	70	complex	complex	ADJ
issue-738	173	71	3,8437	3,8437	NOUN
issue-738	173	72	0,0435	0,0435	NUM
issue-738	173	73	0,0145	0,0145	ADJ
issue-738	173	74	0,0983	0,0983	ADJ
issue-738	173	75	shostka	shostka	NOUN
issue-738	173	76	bread	bread	NOUN
issue-738	173	77	-	-	PUNCT
issue-738	173	78	baking	bake	VERB
issue-738	173	79	complex	complex	ADJ
issue-738	173	80	1,0622	1,0622	NUM
issue-738	173	81	1,7990	1,7990	NUM
issue-738	173	82	0,9441	0,9441	NUM
issue-738	173	83	0,1947	0,1947	NUM
issue-738	173	84	konotop	konotop	ADJ
issue-738	173	85	bread	bread	NOUN
issue-738	173	86	-	-	PUNCT
issue-738	173	87	baking	bake	VERB
issue-738	173	88	complex	complex	NOUN
issue-738	173	89	1,6073	1,6073	PROPN
issue-738	173	90	1,5789	1,5789	NOUN
issue-738	173	91	0,4865	0,4865	ADJ
issue-738	173	92	0,3273	0,3273	PROPN
issue-738	173	93	nikopol	nikopol	ADJ
issue-738	173	94	bread	bread	NOUN
issue-738	173	95	-	-	PUNCT
issue-738	173	96	baking	bake	VERB
issue-738	173	97	complex	complex	ADJ
issue-738	173	98	1,8399	1,8399	PROPN
issue-738	173	99	0,1296	0,1296	PROPN
issue-738	173	100	1,9948	1,9948	PROPN
issue-738	173	101	0,0357	0,0357	ADJ
issue-738	173	102	kryvyi	kryvyi	PROPN
issue-738	173	103	rih	rih	VERB
issue-738	173	104	bread	bread	NOUN
issue-738	173	105	-	-	PUNCT
issue-738	173	106	baking	bake	VERB
issue-738	173	107	complex	complex	ADJ
issue-738	173	108	№	№	NUM
issue-738	173	109	1	1	NUM
issue-738	173	110	1,4497	1,4497	PROPN
issue-738	173	111	1,2452	1,2452	NUM
issue-738	173	112	1,2833	1,2833	PROPN
issue-738	173	113	0,0219	0,0219	NUM
issue-738	173	114	cherkasy	cherkasy	NOUN
issue-738	173	115	bread	bread	NOUN
issue-738	173	116	-	-	PUNCT
issue-738	173	117	baking	bake	VERB
issue-738	173	118	complex	complex	ADJ
issue-738	173	119	2,6515	2,6515	NUM
issue-738	173	120	0,9129	0,9129	NUM
issue-738	173	121	0,4303	0,4303	NOUN
issue-738	173	122	0,0054	0,0054	NOUN
issue-738	173	123	dnipropetrovsk	dnipropetrovsk	VERB
issue-738	173	124	bread	bread	NOUN
issue-738	173	125	-	-	PUNCT
issue-738	173	126	baking	baking	NOUN
issue-738	173	127	complex	complex	NOUN
issue-738	173	128	№	№	NOUN
issue-738	173	129	9	9	NUM
issue-738	173	130	1,3503	1,3503	NUM
issue-738	173	131	0,9179	0,9179	NOUN
issue-738	173	132	1,5913	1,5913	X
issue-738	173	133	0,1405	0,1405	PROPN
issue-738	173	134	pjsc	pjsc	NOUN
issue-738	173	135	"	"	PUNCT
issue-738	173	136	novovolynsk	novovolynsk	ADJ
issue-738	173	137	bread	bread	NOUN
issue-738	173	138	-	-	PUNCT
issue-738	173	139	baking	bake	VERB
issue-738	173	140	complex	complex	NOUN
issue-738	173	141	"	"	PUNCT
issue-738	173	142	1,6100	1,6100	NUM
issue-738	173	143	0,1961	0,1961	PROPN
issue-738	173	144	0,9269	0,9269	NOUN
issue-738	173	145	1,2670	1,2670	PROPN
issue-738	173	146	pjsc	pjsc	NOUN
issue-738	173	147	"	"	PUNCT
issue-738	173	148	olevsk	olevsk	VERB
issue-738	173	149	bread	bread	NOUN
issue-738	173	150	-	-	PUNCT
issue-738	173	151	baking	bake	VERB
issue-738	173	152	complex	complex	NOUN
issue-738	173	153	"	"	PUNCT
issue-738	173	154	2,2330	2,2330	NUM
issue-738	173	155	0,8008	0,8008	NOUN
issue-738	173	156	0,4328	0,4328	NOUN
issue-738	173	157	0,5334	0,5334	NOUN
issue-738	173	158	pjsc	pjsc	NOUN
issue-738	173	159	"	"	PUNCT
issue-738	173	160	khlibnyy	khlibnyy	X
issue-738	173	161	kolos	kolo	NOUN
issue-738	173	162	"	"	PUNCT
issue-738	173	163	0,9257	0,9257	NOUN
issue-738	173	164	1,3272	1,3272	NUM
issue-738	173	165	1,7424	1,7424	NUM
issue-738	173	166	0,0046	0,0046	NUM
issue-738	173	167	pjsc	pjsc	NOUN
issue-738	173	168	"	"	PUNCT
issue-738	173	169	slavuta	slavuta	ADJ
issue-738	173	170	bread	bread	NOUN
issue-738	173	171	-	-	PUNCT
issue-738	173	172	baking	bake	VERB
issue-738	173	173	complex	complex	NOUN
issue-738	173	174	"	"	PUNCT
issue-738	173	175	1,4601	1,4601	NUM
issue-738	173	176	1,7490	1,7490	NUM
issue-738	173	177	0,3487	0,3487	NOUN
issue-738	173	178	0,4422	0,4422	NOUN
issue-738	173	179	pjsc	pjsc	NOUN
issue-738	173	180	"	"	PUNCT
issue-738	173	181	izyaslav	izyaslav	ADJ
issue-738	173	182	bread	bread	NOUN
issue-738	173	183	-	-	PUNCT
issue-738	173	184	baking	bake	VERB
issue-738	173	185	complex	complex	NOUN
issue-738	173	186	"	"	PUNCT
issue-738	173	187	0,5741	0,5741	NUM
issue-738	173	188	0,8126	0,8126	NUM
issue-738	173	189	1,6937	1,6937	NUM
issue-738	173	190	0,9197	0,9197	NOUN
issue-738	173	191	pjsc	pjsc	NOUN
issue-738	173	192	«	«	PUNCT
issue-738	173	193	chortkiv	chortkiv	NOUN
issue-738	173	194	bread	bread	NOUN
issue-738	173	195	-	-	PUNCT
issue-738	173	196	baking	bake	VERB
issue-738	173	197	complex	complex	NOUN
issue-738	173	198	»	»	PUNCT
issue-738	173	199	2,3581	2,3581	NOUN
issue-738	173	200	0,4684	0,4684	NOUN
issue-738	174	1	1,0353	1,0353	NUM
issue-738	174	2	0,1382	0,1382	NOUN
issue-738	174	3	open	open	VERB
issue-738	174	4	joint	joint	ADJ
issue-738	174	5	stock	stock	NOUN
issue-738	174	6	market	market	NOUN
issue-738	174	7	entity	entity	NOUN
issue-738	174	8	"	"	PUNCT
issue-738	174	9	berezhany	berezhany	ADJ
issue-738	174	10	bread	bread	NOUN
issue-738	174	11	-	-	PUNCT
issue-738	174	12	baking	bake	VERB
issue-738	174	13	complex	complex	NOUN
issue-738	174	14	"	"	PUNCT
issue-738	174	15	3,3667	3,3667	NUM
issue-738	174	16	0,3695	0,3695	NUM
issue-738	174	17	0,1150	0,1150	NUM
issue-738	174	18	0,1488	0,1488	NUM
issue-738	174	19	pjsc	pjsc	NOUN
issue-738	174	20	"	"	PUNCT
issue-738	174	21	lyubotyn	lyubotyn	ADJ
issue-738	174	22	bread	bread	NOUN
issue-738	174	23	-	-	PUNCT
issue-738	174	24	baking	bake	VERB
issue-738	174	25	complex	complex	NOUN
issue-738	174	26	"	"	PUNCT
issue-738	174	27	1,3383	1,3383	PROPN
issue-738	174	28	1,9037	1,9037	PROPN
issue-738	174	29	0,7307	0,7307	NOUN
issue-738	174	30	0,0273	0,0273	VERB
issue-738	174	31	pjsc	pjsc	NOUN
issue-738	174	32	"	"	PUNCT
issue-738	174	33	korosten	korosten	ADJ
issue-738	174	34	bread	bread	NOUN
issue-738	174	35	-	-	PUNCT
issue-738	174	36	baking	bake	VERB
issue-738	174	37	complex	complex	NOUN
issue-738	174	38	"	"	PUNCT
issue-738	174	39	0,9835	0,9835	NOUN
issue-738	174	40	1,8969	1,8969	NUM
issue-738	174	41	1,0048	1,0048	NUM
issue-738	174	42	0,1147	0,1147	PROPN
issue-738	174	43	pjsc	pjsc	NOUN
issue-738	174	44	"	"	PUNCT
issue-738	174	45	novograd	novograd	ADJ
issue-738	174	46	-	-	PUNCT
issue-738	174	47	volynskyy	volynskyy	NOUN
issue-738	174	48	bread	bread	NOUN
issue-738	174	49	-	-	PUNCT
issue-738	174	50	baking	bake	VERB
issue-738	174	51	complex	complex	NOUN
issue-738	174	52	"	"	PUNCT
issue-738	174	53	2,4551	2,4551	NUM
issue-738	174	54	0,5333	0,5333	NOUN
issue-738	174	55	0,1833	0,1833	VERB
issue-738	175	1	0,8282	0,8282	PROPN
issue-738	175	2	pjsc	pjsc	VERB
issue-738	175	3	"	"	PUNCT
issue-738	175	4	ovruch	ovruch	ADJ
issue-738	175	5	bread	bread	NOUN
issue-738	175	6	-	-	PUNCT
issue-738	175	7	baking	bake	VERB
issue-738	175	8	complex	complex	NOUN
issue-738	175	9	"	"	PUNCT
issue-738	175	10	1,8205	1,8205	NUM
issue-738	175	11	1,2759	1,2759	NUM
issue-738	175	12	0,7664	0,7664	X
issue-738	175	13	0,1371	0,1371	PROPN
issue-738	175	14	pjsc	pjsc	VERB
issue-738	175	15	"	"	PUNCT
issue-738	175	16	dzerzhynskbread	dzerzhynskbread	NOUN
issue-738	175	17	-	-	PUNCT
issue-738	175	18	baking	bake	VERB
issue-738	175	19	complex	complex	NOUN
issue-738	175	20	"	"	PUNCT
issue-738	175	21	"	"	PUNCT
issue-738	175	22	toretsk	toretsk	ADV
issue-738	175	23	bread	bread	NOUN
issue-738	175	24	-	-	PUNCT
issue-738	175	25	baking	bake	VERB
issue-738	175	26	complex	complex	ADJ
issue-738	175	27	"	"	PUNCT
issue-738	175	28	1,2862	1,2862	NUM
issue-738	175	29	1,7096	1,7096	ADJ
issue-738	175	30	0,7946	0,7946	PROPN
issue-738	175	31	0,2095	0,2095	NOUN
issue-738	175	32	pjsc	pjsc	NOUN
issue-738	175	33	"	"	PUNCT
issue-738	175	34	kryvorizhkhlib	kryvorizhkhlib	ADJ
issue-738	175	35	"	"	PUNCT
issue-738	175	36	0,7770	0,7770	NOUN
issue-738	175	37	1,2468	1,2468	NUM
issue-738	175	38	1,8899	1,8899	NOUN
issue-738	175	39	0,0862	0,0862	NOUN
issue-738	175	40	average	average	NOUN
issue-738	175	41	by	by	ADP
issue-738	175	42	group	group	NOUN
issue-738	175	43	of	of	ADP
issue-738	175	44	enterprises	enterprise	NOUN
issue-738	175	45	1,8029	1,8029	NUM
issue-738	175	46	1,0375	1,0375	NUM
issue-738	175	47	0,8999	0,8999	NOUN
issue-738	175	48	0,2597	0,2597	NUM
issue-738	175	49	baltic	baltic	ADJ
issue-738	175	50	journal	journal	PROPN
issue-738	175	51	of	of	ADP
issue-738	175	52	economic	economic	ADJ
issue-738	175	53	studies	study	NOUN
issue-738	175	54	66	66	NUM
issue-738	175	55	vol	vol	NOUN
issue-738	175	56	.	.	PROPN
issue-738	176	1	5	5	NUM
issue-738	176	2	,	,	PUNCT
issue-738	176	3	no	no	INTJ
issue-738	176	4	.	.	NOUN
issue-738	176	5	5	5	NUM
issue-738	176	6	,	,	PUNCT
issue-738	176	7	2019	2019	NUM
issue-738	176	8	the	the	DET
issue-738	176	9	value	value	NOUN
issue-738	176	10	of	of	ADP
issue-738	176	11	this	this	DET
issue-738	176	12	indicator	indicator	NOUN
issue-738	176	13	should	should	AUX
issue-738	176	14	be	be	AUX
issue-738	176	15	less	less	ADJ
issue-738	176	16	than	than	ADP
issue-738	176	17	1	1	NUM
issue-738	176	18	.	.	PUNCT
issue-738	177	1	this	this	PRON
issue-738	177	2	will	will	AUX
issue-738	177	3	mean	mean	VERB
issue-738	177	4	that	that	SCONJ
issue-738	177	5	the	the	DET
issue-738	177	6	efficiency	efficiency	NOUN
issue-738	177	7	of	of	ADP
issue-738	177	8	use	use	NOUN
issue-738	177	9	of	of	ADP
issue-738	177	10	assets	asset	NOUN
issue-738	177	11	during	during	ADP
issue-738	177	12	the	the	DET
issue-738	177	13	period	period	NOUN
issue-738	177	14	under	under	ADP
issue-738	177	15	review	review	NOUN
issue-738	177	16	has	have	AUX
issue-738	177	17	increased	increase	VERB
issue-738	177	18	.	.	PUNCT
issue-738	178	1	5	5	X
issue-738	178	2	.	.	PUNCT
issue-738	178	3	conclusions	conclusion	NOUN
issue-738	178	4	existing	exist	VERB
issue-738	178	5	methods	method	NOUN
issue-738	178	6	of	of	ADP
issue-738	178	7	analyzing	analyze	VERB
issue-738	178	8	the	the	DET
issue-738	178	9	effectiveness	effectiveness	NOUN
issue-738	178	10	of	of	ADP
issue-738	178	11	the	the	DET
issue-738	178	12	use	use	NOUN
issue-738	178	13	of	of	ADP
issue-738	178	14	assets	asset	NOUN
issue-738	178	15	in	in	ADP
issue-738	178	16	most	most	ADJ
issue-738	178	17	of	of	ADP
issue-738	178	18	them	they	PRON
issue-738	178	19	involve	involve	VERB
issue-738	178	20	the	the	DET
issue-738	178	21	use	use	NOUN
issue-738	178	22	of	of	ADP
issue-738	178	23	a	a	DET
issue-738	178	24	system	system	NOUN
issue-738	178	25	of	of	ADP
issue-738	178	26	indicators	indicator	NOUN
issue-738	178	27	,	,	PUNCT
issue-738	178	28	including	include	VERB
issue-738	178	29	indicators	indicator	NOUN
issue-738	178	30	of	of	ADP
issue-738	178	31	return	return	NOUN
issue-738	178	32	on	on	ADP
issue-738	178	33	assets	asset	NOUN
issue-738	178	34	,	,	PUNCT
issue-738	178	35	asset	asset	NOUN
issue-738	178	36	turnover	turnover	NOUN
issue-738	178	37	,	,	PUNCT
issue-738	178	38	and	and	CCONJ
issue-738	178	39	duration	duration	NOUN
issue-738	178	40	of	of	ADP
issue-738	178	41	asset	asset	NOUN
issue-738	178	42	turnover	turnover	NOUN
issue-738	178	43	.	.	PUNCT
issue-738	179	1	an	an	DET
issue-738	179	2	analysis	analysis	NOUN
issue-738	179	3	of	of	ADP
issue-738	179	4	these	these	DET
issue-738	179	5	indicators	indicator	NOUN
issue-738	179	6	shows	show	VERB
issue-738	179	7	that	that	SCONJ
issue-738	179	8	they	they	PRON
issue-738	179	9	may	may	AUX
issue-738	179	10	not	not	PART
issue-738	179	11	fully	fully	ADV
issue-738	179	12	reflect	reflect	VERB
issue-738	179	13	the	the	DET
issue-738	179	14	asset	asset	NOUN
issue-738	179	15	management	management	NOUN
issue-738	179	16	performance	performance	NOUN
issue-738	179	17	of	of	ADP
issue-738	179	18	unprofitable	unprofitable	ADJ
issue-738	179	19	enterprises	enterprise	NOUN
issue-738	179	20	and	and	CCONJ
issue-738	179	21	require	require	VERB
issue-738	179	22	such	such	DET
issue-738	179	23	an	an	DET
issue-738	179	24	interpretation	interpretation	NOUN
issue-738	179	25	of	of	ADP
issue-738	179	26	the	the	DET
issue-738	179	27	results	result	NOUN
issue-738	179	28	of	of	ADP
issue-738	179	29	the	the	DET
issue-738	179	30	calculations	calculation	NOUN
issue-738	179	31	,	,	PUNCT
issue-738	179	32	which	which	PRON
issue-738	179	33	would	would	AUX
issue-738	179	34	take	take	VERB
issue-738	179	35	into	into	ADP
issue-738	179	36	account	account	NOUN
issue-738	179	37	the	the	DET
issue-738	179	38	specifics	specific	NOUN
issue-738	179	39	of	of	ADP
issue-738	179	40	the	the	DET
issue-738	179	41	industry	industry	NOUN
issue-738	179	42	in	in	ADP
issue-738	179	43	which	which	PRON
issue-738	179	44	the	the	DET
issue-738	179	45	enterprise	enterprise	NOUN
issue-738	179	46	operates	operate	VERB
issue-738	179	47	.	.	PUNCT
issue-738	180	1	on	on	ADP
issue-738	180	2	the	the	DET
issue-738	180	3	basis	basis	NOUN
issue-738	180	4	of	of	ADP
issue-738	180	5	multifactor	multifactor	NOUN
issue-738	180	6	model	model	NOUN
issue-738	180	7	of	of	ADP
issue-738	180	8	return	return	NOUN
issue-738	180	9	on	on	ADP
issue-738	180	10	assets	asset	NOUN
issue-738	180	11	the	the	DET
issue-738	180	12	indicator	indicator	NOUN
issue-738	180	13	of	of	ADP
issue-738	180	14	efficiency	efficiency	NOUN
issue-738	180	15	of	of	ADP
issue-738	180	16	assets	asset	NOUN
issue-738	180	17	use	use	NOUN
issue-738	180	18	of	of	ADP
issue-738	180	19	the	the	DET
issue-738	180	20	enterprise	enterprise	NOUN
issue-738	180	21	is	be	AUX
issue-738	180	22	developed	develop	VERB
issue-738	180	23	.	.	PUNCT
issue-738	181	1	it	it	PRON
issue-738	181	2	represents	represent	VERB
issue-738	181	3	the	the	DET
issue-738	181	4	average	average	ADJ
issue-738	181	5	rate	rate	NOUN
issue-738	181	6	of	of	ADP
issue-738	181	7	growth	growth	NOUN
issue-738	181	8	of	of	ADP
issue-738	181	9	non	non	ADJ
issue-738	181	10	-	-	ADJ
issue-738	181	11	current	current	ADJ
issue-738	181	12	assets	asset	NOUN
issue-738	181	13	to	to	ADP
issue-738	181	14	sales	sale	NOUN
issue-738	181	15	,	,	PUNCT
issue-738	181	16	inventory	inventory	NOUN
issue-738	181	17	to	to	ADP
issue-738	181	18	sales	sale	NOUN
issue-738	181	19	,	,	PUNCT
issue-738	181	20	accounts	account	VERB
issue-738	181	21	receivable	receivable	ADJ
issue-738	181	22	to	to	ADP
issue-738	181	23	sales	sale	NOUN
issue-738	181	24	and	and	CCONJ
issue-738	181	25	cash	cash	NOUN
issue-738	181	26	assets	asset	NOUN
issue-738	181	27	to	to	ADP
issue-738	181	28	sales	sale	NOUN
issue-738	181	29	,	,	PUNCT
issue-738	181	30	adjusted	adjust	VERB
issue-738	181	31	for	for	ADP
issue-738	181	32	the	the	DET
issue-738	181	33	individual	individual	ADJ
issue-738	181	34	importance	importance	NOUN
issue-738	181	35	of	of	ADP
issue-738	181	36	each	each	PRON
issue-738	181	37	according	accord	VERB
issue-738	181	38	to	to	ADP
issue-738	181	39	the	the	DET
issue-738	181	40	intensity	intensity	NOUN
issue-738	181	41	of	of	ADP
issue-738	181	42	their	their	PRON
issue-738	181	43	impact	impact	NOUN
issue-738	181	44	on	on	ADP
issue-738	181	45	the	the	DET
issue-738	181	46	indicator	indicator	NOUN
issue-738	181	47	of	of	ADP
issue-738	181	48	return	return	NOUN
issue-738	181	49	on	on	ADP
issue-738	181	50	assets	asset	NOUN
issue-738	181	51	.	.	PUNCT
issue-738	182	1	this	this	DET
issue-738	182	2	indicator	indicator	NOUN
issue-738	182	3	reflects	reflect	VERB
issue-738	182	4	the	the	DET
issue-738	182	5	peculiarities	peculiarity	NOUN
issue-738	182	6	of	of	ADP
issue-738	182	7	the	the	DET
issue-738	182	8	assets	asset	NOUN
issue-738	182	9	turnover	turnover	NOUN
issue-738	182	10	of	of	ADP
issue-738	182	11	the	the	DET
issue-738	182	12	bakery	bakery	NOUN
issue-738	182	13	industry	industry	NOUN
issue-738	182	14	in	in	ADP
issue-738	182	15	ukraine	ukraine	NOUN
issue-738	182	16	and	and	CCONJ
issue-738	182	17	is	be	AUX
issue-738	182	18	convenient	convenient	ADJ
issue-738	182	19	for	for	ADP
issue-738	182	20	analyzing	analyze	VERB
issue-738	182	21	the	the	DET
issue-738	182	22	use	use	NOUN
issue-738	182	23	of	of	ADP
issue-738	182	24	assets	asset	NOUN
issue-738	182	25	of	of	ADP
issue-738	182	26	both	both	CCONJ
issue-738	182	27	profitable	profitable	ADJ
issue-738	182	28	and	and	CCONJ
issue-738	182	29	unprofitable	unprofitable	ADJ
issue-738	182	30	enterprises	enterprise	NOUN
issue-738	182	31	.	.	PUNCT
issue-738	183	1	the	the	DET
issue-738	183	2	developed	develop	VERB
issue-738	183	3	methodological	methodological	ADJ
issue-738	183	4	approach	approach	NOUN
issue-738	183	5	to	to	ADP
issue-738	183	6	the	the	DET
issue-738	183	7	analysis	analysis	NOUN
issue-738	183	8	of	of	ADP
issue-738	183	9	asset	asset	NOUN
issue-738	183	10	management	management	NOUN
issue-738	183	11	integrates	integrate	VERB
issue-738	183	12	traditional	traditional	ADJ
issue-738	183	13	performance	performance	NOUN
issue-738	183	14	indicators	indicator	NOUN
issue-738	183	15	into	into	ADP
issue-738	183	16	the	the	DET
issue-738	183	17	system	system	NOUN
issue-738	183	18	and	and	CCONJ
issue-738	183	19	allows	allow	VERB
issue-738	183	20	considering	consider	VERB
issue-738	183	21	them	they	PRON
issue-738	183	22	in	in	ADP
issue-738	183	23	the	the	DET
issue-738	183	24	dynamics	dynamic	NOUN
issue-738	183	25	and	and	CCONJ
issue-738	183	26	taking	take	VERB
issue-738	183	27	into	into	ADP
issue-738	183	28	account	account	NOUN
issue-738	183	29	the	the	DET
issue-738	183	30	weight	weight	NOUN
issue-738	183	31	of	of	ADP
issue-738	183	32	the	the	DET
issue-738	183	33	impact	impact	NOUN
issue-738	183	34	of	of	ADP
issue-738	183	35	the	the	DET
issue-738	183	36	performance	performance	NOUN
issue-738	183	37	indicators	indicator	NOUN
issue-738	183	38	of	of	ADP
issue-738	183	39	individual	individual	ADJ
issue-738	183	40	components	component	NOUN
issue-738	183	41	of	of	ADP
issue-738	183	42	assets	asset	NOUN
issue-738	183	43	on	on	ADP
issue-738	183	44	the	the	DET
issue-738	183	45	profitability	profitability	NOUN
issue-738	183	46	indicator	indicator	NOUN
issue-738	183	47	.	.	PUNCT
issue-738	184	1	it	it	PRON
issue-738	184	2	can	can	AUX
issue-738	184	3	be	be	AUX
issue-738	184	4	applied	apply	VERB
issue-738	184	5	to	to	ADP
issue-738	184	6	different	different	ADJ
issue-738	184	7	industries	industry	NOUN
issue-738	184	8	,	,	PUNCT
issue-738	184	9	taking	take	VERB
issue-738	184	10	into	into	ADP
issue-738	184	11	account	account	NOUN
issue-738	184	12	the	the	DET
issue-738	184	13	features	feature	NOUN
issue-738	184	14	of	of	ADP
issue-738	184	15	asset	asset	NOUN
issue-738	184	16	turnover	turnover	NOUN
issue-738	184	17	and	and	CCONJ
issue-738	184	18	the	the	DET
issue-738	184	19	level	level	NOUN
issue-738	184	20	of	of	ADP
issue-738	184	21	profitability	profitability	NOUN
issue-738	184	22	.	.	PUNCT
issue-738	185	1	the	the	DET
issue-738	185	2	proposed	propose	VERB
issue-738	185	3	metric	metric	NOUN
issue-738	185	4	provides	provide	VERB
issue-738	185	5	an	an	DET
issue-738	185	6	understandable	understandable	ADJ
issue-738	185	7	criterion	criterion	NOUN
issue-738	185	8	for	for	ADP
issue-738	185	9	generalizing	generalize	VERB
issue-738	185	10	the	the	DET
issue-738	185	11	dynamics	dynamic	NOUN
issue-738	185	12	of	of	ADP
issue-738	185	13	asset	asset	NOUN
issue-738	185	14	performance	performance	NOUN
issue-738	185	15	indicators	indicator	NOUN
issue-738	185	16	by	by	ADP
issue-738	185	17	type	type	NOUN
issue-738	185	18	.	.	PUNCT
issue-738	186	1	a	a	DET
issue-738	186	2	value	value	NOUN
issue-738	186	3	of	of	ADP
issue-738	186	4	less	less	ADJ
issue-738	186	5	than	than	ADP
issue-738	186	6	1	1	NUM
issue-738	186	7	indicates	indicate	VERB
issue-738	186	8	an	an	DET
issue-738	186	9	increase	increase	NOUN
issue-738	186	10	in	in	ADP
issue-738	186	11	efficiency	efficiency	NOUN
issue-738	186	12	in	in	ADP
issue-738	186	13	the	the	DET
issue-738	186	14	study	study	NOUN
issue-738	186	15	period	period	NOUN
issue-738	186	16	.	.	PUNCT
issue-738	187	1	the	the	DET
issue-738	187	2	decision	decision	NOUN
issue-738	187	3	-	-	PUNCT
issue-738	187	4	maker	maker	NOUN
issue-738	187	5	thus	thus	ADV
issue-738	187	6	receives	receive	VERB
issue-738	187	7	a	a	DET
issue-738	187	8	tool	tool	NOUN
issue-738	187	9	for	for	ADP
issue-738	187	10	evaluating	evaluate	VERB
issue-738	187	11	the	the	DET
issue-738	187	12	effectiveness	effectiveness	NOUN
issue-738	187	13	of	of	ADP
issue-738	187	14	decision	decision	NOUN
issue-738	187	15	-	-	PUNCT
issue-738	187	16	making	making	NOUN
issue-738	187	17	related	relate	VERB
issue-738	187	18	to	to	ADP
issue-738	187	19	asset	asset	NOUN
issue-738	187	20	management	management	NOUN
issue-738	187	21	,	,	PUNCT
issue-738	187	22	taking	take	VERB
issue-738	187	23	into	into	ADP
issue-738	187	24	account	account	NOUN
issue-738	187	25	industry	industry	NOUN
issue-738	187	26	specificities	specificity	NOUN
issue-738	187	27	.	.	PUNCT
issue-738	188	1	references	reference	NOUN
issue-738	188	2	:	:	PUNCT
issue-738	189	1	amanda	amanda	PROPN
issue-738	189	2	,	,	PUNCT
issue-738	189	3	r.	r.	PROPN
issue-738	189	4	i.	i.	PROPN
issue-738	189	5	(	(	PUNCT
issue-738	189	6	2019	2019	NUM
issue-738	189	7	)	)	PUNCT
issue-738	189	8	.	.	PUNCT
issue-738	190	1	the	the	DET
issue-738	190	2	impact	impact	NOUN
issue-738	190	3	of	of	ADP
issue-738	190	4	cash	cash	NOUN
issue-738	190	5	turnover	turnover	NOUN
issue-738	190	6	,	,	PUNCT
issue-738	190	7	receivable	receivable	ADJ
issue-738	190	8	turnover	turnover	NOUN
issue-738	190	9	,	,	PUNCT
issue-738	190	10	inventory	inventory	NOUN
issue-738	190	11	turnover	turnover	NOUN
issue-738	190	12	,	,	PUNCT
issue-738	190	13	current	current	ADJ
issue-738	190	14	ratio	ratio	NOUN
issue-738	190	15	and	and	CCONJ
issue-738	190	16	debt	debt	NOUN
issue-738	190	17	to	to	ADP
issue-738	190	18	equity	equity	NOUN
issue-738	190	19	ratio	ratio	NOUN
issue-738	190	20	on	on	ADP
issue-738	190	21	profitability	profitability	NOUN
issue-738	190	22	.	.	PUNCT
issue-738	191	1	journal	journal	PROPN
issue-738	191	2	of	of	ADP
issue-738	191	3	research	research	NOUN
issue-738	191	4	in	in	ADP
issue-738	191	5	management	management	NOUN
issue-738	191	6	,	,	PUNCT
issue-738	191	7	2(2	2(2	NUM
issue-738	191	8	)	)	PUNCT
issue-738	191	9	,	,	PUNCT
issue-738	191	10	14–22	14–22	NUM
issue-738	191	11	.	.	PUNCT
issue-738	191	12	retrieved	retrieve	VERB
issue-738	191	13	from	from	ADP
issue-738	191	14	:	:	PUNCT
issue-738	191	15	https://www.researchgate.net/publication/334320658_the_impact_of_cash_turnover_receivable	https://www.researchgate.net/publication/334320658_the_impact_of_cash_turnover_receivable	PROPN
issue-738	191	16	_	_	SYM
issue-738	191	17	turnover_inventory_turnover_current_ratio_and_debt_to_equity_ratio_on_profitability	turnover_inventory_turnover_current_ratio_and_debt_to_equity_ratio_on_profitability	NUM
issue-738	191	18	beaver	beaver	PROPN
issue-738	191	19	,	,	PUNCT
issue-738	191	20	w.	w.	PROPN
issue-738	191	21	h.	h.	PROPN
issue-738	191	22	,	,	PUNCT
issue-738	191	23	mcnichols	mcnichols	PROPN
issue-738	191	24	,	,	PUNCT
issue-738	191	25	m.	m.	PROPN
issue-738	191	26	f.	f.	PROPN
issue-738	191	27	,	,	PUNCT
issue-738	191	28	&	&	CCONJ
issue-738	191	29	rhie	rhie	PROPN
issue-738	191	30	,	,	PUNCT
issue-738	191	31	j.	j.	PROPN
issue-738	191	32	w.	w.	PROPN
issue-738	191	33	(	(	PUNCT
issue-738	191	34	2005	2005	NUM
issue-738	191	35	)	)	PUNCT
issue-738	191	36	.	.	PUNCT
issue-738	192	1	have	have	AUX
issue-738	192	2	financial	financial	ADJ
issue-738	192	3	statements	statement	NOUN
issue-738	192	4	become	become	VERB
issue-738	192	5	less	less	ADV
issue-738	192	6	informative	informative	ADJ
issue-738	192	7	?	?	PUNCT
issue-738	193	1	evidence	evidence	NOUN
issue-738	193	2	from	from	ADP
issue-738	193	3	the	the	DET
issue-738	193	4	ability	ability	NOUN
issue-738	193	5	of	of	ADP
issue-738	193	6	financial	financial	ADJ
issue-738	193	7	ratios	ratio	NOUN
issue-738	193	8	to	to	PART
issue-738	193	9	predict	predict	VERB
issue-738	193	10	bankruptcy	bankruptcy	NOUN
issue-738	193	11	.	.	PUNCT
issue-738	194	1	review	review	NOUN
issue-738	194	2	of	of	ADP
issue-738	194	3	accounting	accounting	NOUN
issue-738	194	4	studies	study	NOUN
issue-738	194	5	,	,	PUNCT
issue-738	194	6	10(1	10(1	NUM
issue-738	194	7	)	)	PUNCT
issue-738	194	8	,	,	PUNCT
issue-738	194	9	93–122	93–122	PROPN
issue-738	194	10	.	.	PUNCT
issue-738	194	11	brealey	brealey	PROPN
issue-738	194	12	,	,	PUNCT
issue-738	194	13	a.	a.	PROPN
issue-738	194	14	r.	r.	PROPN
issue-738	194	15	,	,	PUNCT
issue-738	194	16	myers	myers	PROPN
issue-738	194	17	,	,	PUNCT
issue-738	194	18	s.c	s.c	PROPN
issue-738	194	19	.	.	PROPN
issue-738	194	20	&	&	CCONJ
issue-738	194	21	allen	allen	PROPN
issue-738	194	22	,	,	PUNCT
issue-738	194	23	f.	f.	PROPN
issue-738	194	24	(	(	PUNCT
issue-738	194	25	2011	2011	NUM
issue-738	194	26	)	)	PUNCT
issue-738	194	27	.	.	PUNCT
issue-738	195	1	principles	principle	NOUN
issue-738	195	2	of	of	ADP
issue-738	195	3	corporate	corporate	ADJ
issue-738	195	4	finance	finance	NOUN
issue-738	195	5	.	.	PUNCT
issue-738	196	1	new	new	PROPN
issue-738	196	2	york	york	PROPN
issue-738	196	3	,	,	PUNCT
issue-738	196	4	mcgraw	mcgraw	PROPN
issue-738	196	5	-	-	PUNCT
issue-738	196	6	hill	hill	PROPN
issue-738	196	7	/	/	SYM
issue-738	196	8	irwin	irwin	PROPN
issue-738	196	9	,	,	PUNCT
issue-738	196	10	969	969	NUM
issue-738	196	11	p.	p.	NOUN
issue-738	196	12	dewhurst	dewhurst	PROPN
issue-738	196	13	,	,	PUNCT
issue-738	196	14	j.	j.	PROPN
issue-738	196	15	a.	a.	PROPN
issue-738	196	16	(	(	PUNCT
issue-738	196	17	2014	2014	NUM
issue-738	196	18	)	)	PUNCT
issue-738	196	19	.	.	PUNCT
issue-738	197	1	an	an	DET
issue-738	197	2	introduction	introduction	NOUN
issue-738	197	3	to	to	ADP
issue-738	197	4	business	business	NOUN
issue-738	197	5	and	and	CCONJ
issue-738	197	6	business	business	NOUN
issue-738	197	7	planning	planning	NOUN
issue-738	197	8	–	–	PUNCT
issue-738	197	9	bookboon.com	bookboon.com	X
issue-738	197	10	.	.	PUNCT
issue-738	197	11	retrieved	retrieve	VERB
issue-738	197	12	from	from	ADP
issue-738	197	13	:	:	PUNCT
issue-738	197	14	https://bookboon.com/en/an-introduction-to-business-and-business-planning-ebook	https://bookboon.com/en/an-introduction-to-business-and-business-planning-ebook	VERB
issue-738	197	15	financial	financial	ADJ
issue-738	197	16	accounting	accounting	NOUN
issue-738	197	17	(	(	PUNCT
issue-738	197	18	2012	2012	NUM
issue-738	197	19	)	)	PUNCT
issue-738	197	20	.	.	PUNCT
issue-738	198	1	saylor	saylor	PROPN
issue-738	198	2	academy	academy	PROPN
issue-738	198	3	,	,	PUNCT
issue-738	198	4	746	746	NUM
issue-738	198	5	p.	p.	NOUN
issue-738	198	6	haryanto	haryanto	NOUN
issue-738	198	7	,	,	PUNCT
issue-738	198	8	sodikin	sodikin	PROPN
issue-738	198	9	,	,	PUNCT
issue-738	198	10	a.	a.	NOUN
issue-738	198	11	,	,	PUNCT
issue-738	198	12	&	&	CCONJ
issue-738	198	13	chaeriah	chaeriah	PROPN
issue-738	198	14	,	,	PUNCT
issue-738	198	15	e.	e.	PROPN
issue-738	198	16	s.	s.	PROPN
issue-738	198	17	(	(	PUNCT
issue-738	198	18	2018	2018	NUM
issue-738	198	19	)	)	PUNCT
issue-738	198	20	.	.	PUNCT
issue-738	199	1	effect	effect	NOUN
issue-738	199	2	of	of	ADP
issue-738	199	3	turnover	turnover	NOUN
issue-738	199	4	of	of	ADP
issue-738	199	5	cash	cash	NOUN
issue-738	199	6	,	,	PUNCT
issue-738	199	7	receivables	receivables	NOUN
issue-738	199	8	turnover	turnover	NOUN
issue-738	199	9	and	and	CCONJ
issue-738	199	10	inventory	inventory	NOUN
issue-738	199	11	turnover	turnover	NOUN
issue-738	199	12	on	on	ADP
issue-738	199	13	return	return	NOUN
issue-738	199	14	on	on	ADP
issue-738	199	15	assets	asset	NOUN
issue-738	199	16	.	.	PUNCT
issue-738	200	1	journal	journal	PROPN
issue-738	200	2	of	of	ADP
issue-738	200	3	arts	art	NOUN
issue-738	200	4	humanities	humanity	NOUN
issue-738	200	5	and	and	CCONJ
issue-738	200	6	social	social	ADJ
issue-738	200	7	sciences	science	NOUN
issue-738	200	8	studies	study	NOUN
issue-738	200	9	,	,	PUNCT
issue-738	200	10	3(1	3(1	NUM
issue-738	200	11	)	)	PUNCT
issue-738	200	12	,	,	PUNCT
issue-738	200	13	62–81	62–81	NUM
issue-738	200	14	.	.	PUNCT
issue-738	201	1	schwetje	schwetje	PROPN
issue-738	201	2	,	,	PUNCT
issue-738	201	3	g.	g.	PROPN
issue-738	201	4	,	,	PUNCT
issue-738	201	5	&	&	CCONJ
issue-738	201	6	vaseghi	vaseghi	PROPN
issue-738	201	7	,	,	PUNCT
issue-738	201	8	s.	s.	PROPN
issue-738	201	9	(	(	PUNCT
issue-738	201	10	2007	2007	NUM
issue-738	201	11	)	)	PUNCT
issue-738	201	12	.	.	PUNCT
issue-738	202	1	the	the	DET
issue-738	202	2	business	business	NOUN
issue-738	202	3	plan	plan	VERB
issue-738	202	4	how	how	SCONJ
issue-738	202	5	to	to	PART
issue-738	202	6	win	win	VERB
issue-738	202	7	your	your	PRON
issue-738	202	8	investors	investor	NOUN
issue-738	202	9	'	'	PART
issue-738	202	10	confidence	confidence	NOUN
issue-738	202	11	.	.	PUNCT
issue-738	203	1	new	new	PROPN
issue-738	203	2	york	york	PROPN
issue-738	203	3	,	,	PUNCT
issue-738	203	4	springer	springer	PROPN
issue-738	203	5	berlin	berlin	PROPN
issue-738	203	6	heidelberg	heidelberg	PROPN
issue-738	203	7	new	new	PROPN
issue-738	203	8	york	york	PROPN
issue-738	203	9	,	,	PUNCT
issue-738	203	10	180	180	NUM
issue-738	203	11	p.	p.	NOUN
issue-738	203	12	skousen	skousen	NOUN
issue-738	203	13	,	,	PUNCT
issue-738	203	14	c.	c.	PROPN
issue-738	203	15	j.	j.	PROPN
issue-738	203	16	,	,	PUNCT
issue-738	203	17	&	&	CCONJ
issue-738	203	18	walther	walther	PROPN
issue-738	203	19	,	,	PUNCT
issue-738	203	20	l.	l.	PROPN
issue-738	203	21	m.	m.	PROPN
issue-738	203	22	(	(	PUNCT
issue-738	203	23	2009	2009	NUM
issue-738	203	24	)	)	PUNCT
issue-738	203	25	.	.	PUNCT
issue-738	204	1	current	current	ADJ
issue-738	204	2	assets	asset	NOUN
issue-738	204	3	–	–	PUNCT
issue-738	204	4	bookboon.com	bookboon.com	X
issue-738	204	5	,	,	PUNCT
issue-738	204	6	p.	p.	NOUN
issue-738	204	7	97	97	NUM
issue-738	204	8	.	.	PUNCT
issue-738	204	9	retrieved	retrieve	VERB
issue-738	204	10	from	from	ADP
issue-738	204	11	:	:	PUNCT
issue-738	204	12	https://bookboon.com/	https://bookboon.com/	PROPN
issue-738	204	13	en	en	PROPN
issue-738	204	14	/	/	SYM
issue-738	204	15	current	current	ADJ
issue-738	204	16	-	-	PUNCT
issue-738	204	17	assets	asset	NOUN
issue-738	204	18	-	-	PUNCT
issue-738	204	19	ebook	ebook	NOUN
issue-738	204	20	skov	skov	NOUN
issue-738	204	21	,	,	PUNCT
issue-738	204	22	n.	n.	NOUN
issue-738	204	23	a.	a.	PROPN
issue-738	204	24	(	(	PUNCT
issue-738	204	25	1994	1994	NUM
issue-738	204	26	)	)	PUNCT
issue-738	204	27	.	.	PUNCT
issue-738	205	1	finance	finance	NOUN
issue-738	205	2	and	and	CCONJ
issue-738	205	3	management	management	NOUN
issue-738	205	4	.	.	PUNCT
issue-738	206	1	warczawa	warczawa	PROPN
issue-738	206	2	,	,	PUNCT
issue-738	206	3	pret	pret	PROPN
issue-738	206	4	,	,	PUNCT
issue-738	206	5	p.	p.	NOUN
issue-738	206	6	247	247	NUM
issue-738	206	7	.	.	PUNCT
issue-738	207	1	the	the	DET
issue-738	207	2	official	official	ADJ
issue-738	207	3	site	site	NOUN
issue-738	207	4	derzhavna	derzhavna	VERB
issue-738	207	5	sluzhba	sluzhba	ADJ
issue-738	207	6	statystyky	statystyky	NOUN
issue-738	207	7	(	(	PUNCT
issue-738	207	8	2017	2017	NUM
issue-738	207	9	)	)	PUNCT
issue-738	207	10	.	.	PUNCT
issue-738	208	1	activities	activity	NOUN
issue-738	208	2	of	of	ADP
issue-738	208	3	enterprises	enterprise	NOUN
issue-738	208	4	.	.	PUNCT
issue-738	209	1	retrieved	retrieve	VERB
issue-738	209	2	from	from	ADP
issue-738	209	3	:	:	PUNCT
issue-738	209	4	http://www.ukrstat.gov.ua/	http://www.ukrstat.gov.ua/	PROPN
issue-738	209	5	druk	druk	PROPN
issue-738	209	6	/	/	SYM
issue-738	209	7	publicat	publicat	PROPN
issue-738	209	8	/	/	SYM
issue-738	209	9	kat_u	kat_u	PROPN
issue-738	209	10	/	/	SYM
issue-738	209	11	publ9_u.htm	publ9_u.htm	X
issue-738	209	12	(	(	PUNCT
issue-738	209	13	in	in	ADP
issue-738	209	14	ukrainian	ukrainian	ADJ
issue-738	209	15	)	)	PUNCT
issue-738	209	16	twineyo	twineyo	NOUN
issue-738	209	17	-	-	PUNCT
issue-738	209	18	kamugisha	kamugisha	PROPN
issue-738	209	19	,	,	PUNCT
issue-738	209	20	e.	e.	PROPN
issue-738	209	21	r.	r.	PROPN
issue-738	209	22	(	(	PUNCT
issue-738	209	23	2017	2017	NUM
issue-738	209	24	)	)	PUNCT
issue-738	209	25	.	.	PUNCT
issue-738	210	1	the	the	DET
issue-738	210	2	basics	basic	NOUN
issue-738	210	3	of	of	ADP
issue-738	210	4	business	business	NOUN
issue-738	210	5	management	management	NOUN
issue-738	210	6	.	.	PUNCT
issue-738	211	1	vol	vol	NOUN
issue-738	211	2	i.	i.	NOUN
issue-738	211	3	:	:	PUNCT
issue-738	211	4	leadership	leadership	NOUN
issue-738	211	5	,	,	PUNCT
issue-738	211	6	financial	financial	ADJ
issue-738	211	7	management	management	NOUN
issue-738	211	8	and	and	CCONJ
issue-738	211	9	economics	economic	NOUN
issue-738	211	10	–	–	PUNCT
issue-738	211	11	bookboon.com	bookboon.com	X
issue-738	211	12	,	,	PUNCT
issue-738	211	13	283	283	NUM
issue-738	211	14	p.	p.	NOUN
issue-738	211	15	retrieved	retrieve	VERB
issue-738	211	16	from	from	ADP
issue-738	211	17	:	:	PUNCT
issue-738	211	18	https://bookboon.com/en/the-basics-of-businessmanagement-vol-i-ebook	https://bookboon.com/en/the-basics-of-businessmanagement-vol-i-ebook	PROPN
issue-738	211	19	vernimmen	vernimmen	PROPN
issue-738	211	20	,	,	PUNCT
issue-738	211	21	p.	p.	NOUN
issue-738	211	22	(	(	PUNCT
issue-738	211	23	2005	2005	NUM
issue-738	211	24	)	)	PUNCT
issue-738	211	25	.	.	PUNCT
issue-738	212	1	corporate	corporate	ADJ
issue-738	212	2	finance	finance	NOUN
issue-738	212	3	theory	theory	NOUN
issue-738	212	4	and	and	CCONJ
issue-738	212	5	practice	practice	NOUN
issue-738	212	6	.	.	PUNCT
issue-738	213	1	chichester	chichester	PROPN
issue-738	213	2	,	,	PUNCT
issue-738	213	3	john	john	PROPN
issue-738	213	4	wiley	wiley	PROPN
issue-738	213	5	&	&	CCONJ
issue-738	213	6	sons	sons	PROPN
issue-738	213	7	ltd	ltd	PROPN
issue-738	213	8	,	,	PUNCT
issue-738	213	9	p.	p.	NOUN
issue-738	213	10	1032	1032	NUM
issue-738	213	11	.	.	PUNCT
issue-738	214	1	wahlen	wahlen	NOUN
issue-738	214	2	,	,	PUNCT
issue-738	214	3	 	 	SPACE
issue-738	214	4	j.	j.	PROPN
issue-738	214	5	m.	m.	PROPN
issue-738	214	6	,	,	PUNCT
issue-738	214	7	baginski	baginski	PROPN
issue-738	214	8	,	,	PUNCT
issue-738	214	9	 	 	SPACE
issue-738	214	10	s.	s.	PROPN
issue-738	214	11	p.	p.	PROPN
issue-738	214	12	,	,	PUNCT
issue-738	214	13	&	&	CCONJ
issue-738	214	14	bradshaw	bradshaw	PROPN
issue-738	214	15	,	,	PUNCT
issue-738	214	16	m.	m.	NOUN
issue-738	214	17	(	(	PUNCT
issue-738	214	18	2011	2011	NUM
issue-738	214	19	)	)	PUNCT
issue-738	214	20	.	.	PUNCT
issue-738	215	1	financial	financial	ADJ
issue-738	215	2	reporting	reporting	NOUN
issue-738	215	3	,	,	PUNCT
issue-738	215	4	financial	financial	ADJ
issue-738	215	5	statement	statement	NOUN
issue-738	215	6	analysis	analysis	NOUN
issue-738	215	7	and	and	CCONJ
issue-738	215	8	valuation	valuation	NOUN
issue-738	215	9	:	:	PUNCT
issue-738	215	10	a	a	DET
issue-738	215	11	strategic	strategic	ADJ
issue-738	215	12	perspective	perspective	NOUN
issue-738	215	13	.	.	PUNCT
issue-738	216	1	mason	mason	PROPN
issue-738	216	2	,	,	PUNCT
issue-738	216	3	ohio	ohio	PROPN
issue-738	216	4	,	,	PUNCT
issue-738	216	5	thomson	thomson	PROPN
issue-738	216	6	,	,	PUNCT
issue-738	216	7	p.	p.	NOUN
issue-738	216	8	1261	1261	NUM
issue-738	216	9	.	.	PUNCT