id	sid	tid	token	lemma	pos
issue-925	1	1	baltic	baltic	PROPN
issue-925	1	2	journal	journal	PROPN
issue-925	1	3	of	of	ADP
issue-925	1	4	economic	economic	ADJ
issue-925	1	5	studies	study	NOUN
issue-925	1	6	54	54	NUM
issue-925	1	7	vol	vol	NOUN
issue-925	1	8	.	.	PROPN
issue-925	2	1	6	6	NUM
issue-925	2	2	,	,	PUNCT
issue-925	2	3	no	no	INTJ
issue-925	2	4	.	.	NOUN
issue-925	2	5	5	5	NUM
issue-925	2	6	,	,	PUNCT
issue-925	2	7	2020	2020	NUM
issue-925	2	8	corresponding	correspond	VERB
issue-925	2	9	author	author	NOUN
issue-925	2	10	:	:	PUNCT
issue-925	2	11	1	1	NUM
issue-925	2	12	institute	institute	NOUN
issue-925	2	13	of	of	ADP
issue-925	2	14	market	market	NOUN
issue-925	2	15	problems	problem	NOUN
issue-925	2	16	and	and	CCONJ
issue-925	2	17	economic&ecological	economic&ecological	ADJ
issue-925	2	18	research	research	NOUN
issue-925	2	19	of	of	ADP
issue-925	2	20	the	the	DET
issue-925	2	21	national	national	PROPN
issue-925	2	22	academy	academy	PROPN
issue-925	2	23	of	of	ADP
issue-925	2	24	sciences	sciences	PROPN
issue-925	2	25	of	of	ADP
issue-925	2	26	ukraine	ukraine	NOUN
issue-925	2	27	,	,	PUNCT
issue-925	2	28	ukraine	ukraine	NOUN
issue-925	2	29	.	.	PUNCT
issue-925	3	1	e	e	X
issue-925	3	2	-	-	NOUN
issue-925	3	3	mail	mail	NOUN
issue-925	3	4	:	:	PUNCT
issue-925	3	5	burkinskij@nas.gov.ua	burkinskij@nas.gov.ua	PROPN
issue-925	3	6	orcid	orcid	PROPN
issue-925	3	7	:	:	PUNCT
issue-925	3	8	https://orcid.org/0000-0001-9303-0898	https://orcid.org/0000-0001-9303-0898	PROPN
issue-925	3	9	2	2	NUM
issue-925	3	10	institute	institute	NOUN
issue-925	3	11	of	of	ADP
issue-925	3	12	market	market	NOUN
issue-925	3	13	problems	problem	NOUN
issue-925	3	14	and	and	CCONJ
issue-925	3	15	economic&ecological	economic&ecological	ADJ
issue-925	3	16	research	research	NOUN
issue-925	3	17	of	of	ADP
issue-925	3	18	the	the	DET
issue-925	3	19	national	national	PROPN
issue-925	3	20	academy	academy	PROPN
issue-925	3	21	of	of	ADP
issue-925	3	22	sciences	sciences	PROPN
issue-925	3	23	of	of	ADP
issue-925	3	24	ukraine	ukraine	NOUN
issue-925	3	25	,	,	PUNCT
issue-925	3	26	ukraine	ukraine	NOUN
issue-925	3	27	.	.	PUNCT
issue-925	4	1	е	е	X
issue-925	4	2	-	-	NOUN
issue-925	4	3	mail	mail	NOUN
issue-925	4	4	:	:	PUNCT
issue-925	5	1	valeriygoryachuk@gmail.com	valeriygoryachuk@gmail.com	X
issue-925	5	2	orcid	orcid	NOUN
issue-925	5	3	:	:	PUNCT
issue-925	5	4	https://orcid.org/0000-0001-7083-0863	https://orcid.org/0000-0001-7083-0863	PROPN
issue-925	5	5	3	3	NUM
issue-925	5	6	institute	institute	NOUN
issue-925	5	7	of	of	ADP
issue-925	5	8	market	market	NOUN
issue-925	5	9	problems	problem	NOUN
issue-925	5	10	and	and	CCONJ
issue-925	5	11	economic&ecological	economic&ecological	ADJ
issue-925	5	12	research	research	NOUN
issue-925	5	13	of	of	ADP
issue-925	5	14	the	the	DET
issue-925	5	15	national	national	PROPN
issue-925	5	16	academy	academy	PROPN
issue-925	5	17	of	of	ADP
issue-925	5	18	sciences	sciences	PROPN
issue-925	5	19	of	of	ADP
issue-925	5	20	ukraine	ukraine	NOUN
issue-925	5	21	,	,	PUNCT
issue-925	5	22	ukraine	ukraine	NOUN
issue-925	5	23	.	.	PUNCT
issue-925	6	1	e	e	X
issue-925	6	2	-	-	NOUN
issue-925	6	3	mail	mail	NOUN
issue-925	6	4	:	:	PUNCT
issue-925	7	1	ju.lia.uniti@gmail.com	ju.lia.uniti@gmail.com	X
issue-925	7	2	orcid	orcid	PROPN
issue-925	7	3	:	:	PUNCT
issue-925	7	4	https://orcid.org/0000-0001-9049-1218	https://orcid.org/0000-0001-9049-1218	PRON
issue-925	7	5	doi	doi	NOUN
issue-925	7	6	:	:	PUNCT
issue-925	7	7	https://doi.org/10.30525/2256-0742/2020-6-5-54-63	https://doi.org/10.30525/2256-0742/2020-6-5-54-63	NOUN
issue-925	7	8	concept	concept	NOUN
issue-925	7	9	of	of	ADP
issue-925	7	10	“	"	PUNCT
issue-925	7	11	hidden	hidden	ADJ
issue-925	7	12	assets	asset	NOUN
issue-925	7	13	”	"	PUNCT
issue-925	7	14	and	and	CCONJ
issue-925	7	15	methodological	methodological	ADJ
issue-925	7	16	bases	basis	NOUN
issue-925	7	17	for	for	ADP
issue-925	7	18	their	their	PRON
issue-925	7	19	assessment	assessment	NOUN
issue-925	7	20	borys	borys	NOUN
issue-925	7	21	burkynskyi1	burkynskyi1	NOUN
issue-925	7	22	,	,	PUNCT
issue-925	7	23	valeriy	valeriy	NOUN
issue-925	7	24	goryachuk2	goryachuk2	NOUN
issue-925	7	25	,	,	PUNCT
issue-925	7	26	julia	julia	PROPN
issue-925	7	27	nazarenko3	nazarenko3	PROPN
issue-925	7	28	abstract	abstract	PROPN
issue-925	7	29	.	.	PUNCT
issue-925	8	1	to	to	PART
issue-925	8	2	assess	assess	VERB
issue-925	8	3	the	the	DET
issue-925	8	4	prospects	prospect	NOUN
issue-925	8	5	of	of	ADP
issue-925	8	6	an	an	DET
issue-925	8	7	enterprise	enterprise	NOUN
issue-925	8	8	and	and	CCONJ
issue-925	8	9	plan	plan	VERB
issue-925	8	10	its	its	PRON
issue-925	8	11	activities	activity	NOUN
issue-925	8	12	,	,	PUNCT
issue-925	8	13	it	it	PRON
issue-925	8	14	is	be	AUX
issue-925	8	15	very	very	ADV
issue-925	8	16	important	important	ADJ
issue-925	8	17	to	to	PART
issue-925	8	18	know	know	VERB
issue-925	8	19	what	what	PRON
issue-925	8	20	assets	asset	NOUN
issue-925	8	21	it	it	PRON
issue-925	8	22	has	have	VERB
issue-925	8	23	,	,	PUNCT
issue-925	8	24	including	include	VERB
issue-925	8	25	hidden	hide	VERB
issue-925	8	26	assets	asset	NOUN
issue-925	8	27	.	.	PUNCT
issue-925	9	1	today	today	NOUN
issue-925	9	2	,	,	PUNCT
issue-925	9	3	there	there	PRON
issue-925	9	4	is	be	VERB
issue-925	9	5	no	no	DET
issue-925	9	6	single	single	ADJ
issue-925	9	7	understanding	understanding	NOUN
issue-925	9	8	of	of	ADP
issue-925	9	9	this	this	DET
issue-925	9	10	concept	concept	NOUN
issue-925	9	11	.	.	PUNCT
issue-925	10	1	some	some	DET
issue-925	10	2	researchers	researcher	NOUN
issue-925	10	3	attribute	attribute	VERB
issue-925	10	4	this	this	PRON
issue-925	10	5	to	to	ADP
issue-925	10	6	an	an	DET
issue-925	10	7	underestimation	underestimation	NOUN
issue-925	10	8	of	of	ADP
issue-925	10	9	the	the	DET
issue-925	10	10	company	company	NOUN
issue-925	10	11	’s	’s	PART
issue-925	10	12	assets	asset	NOUN
issue-925	10	13	,	,	PUNCT
issue-925	10	14	others	other	NOUN
issue-925	10	15	–	–	PUNCT
issue-925	10	16	to	to	ADP
issue-925	10	17	a	a	DET
issue-925	10	18	lack	lack	NOUN
issue-925	10	19	of	of	ADP
issue-925	10	20	accounting	account	VERB
issue-925	10	21	for	for	ADP
issue-925	10	22	assets	asset	NOUN
issue-925	10	23	,	,	PUNCT
issue-925	10	24	or	or	CCONJ
issue-925	10	25	to	to	ADP
issue-925	10	26	insufficient	insufficient	ADJ
issue-925	10	27	use	use	NOUN
issue-925	10	28	of	of	ADP
issue-925	10	29	assets	asset	NOUN
issue-925	10	30	.	.	PUNCT
issue-925	11	1	this	this	PRON
issue-925	11	2	is	be	AUX
issue-925	11	3	the	the	DET
issue-925	11	4	result	result	NOUN
issue-925	11	5	of	of	ADP
issue-925	11	6	applying	apply	VERB
issue-925	11	7	various	various	ADJ
issue-925	11	8	methodological	methodological	ADJ
issue-925	11	9	approaches	approach	NOUN
issue-925	11	10	and	and	CCONJ
issue-925	11	11	insufficient	insufficient	ADJ
issue-925	11	12	research	research	NOUN
issue-925	11	13	of	of	ADP
issue-925	11	14	this	this	DET
issue-925	11	15	concept	concept	NOUN
issue-925	11	16	.	.	PUNCT
issue-925	12	1	on	on	ADP
issue-925	12	2	the	the	DET
issue-925	12	3	ground	ground	NOUN
issue-925	12	4	of	of	ADP
issue-925	12	5	a	a	DET
issue-925	12	6	methodological	methodological	ADJ
issue-925	12	7	approach	approach	NOUN
issue-925	12	8	based	base	VERB
issue-925	12	9	on	on	ADP
issue-925	12	10	the	the	DET
issue-925	12	11	identification	identification	NOUN
issue-925	12	12	of	of	ADP
issue-925	12	13	generic	generic	ADJ
issue-925	12	14	concepts	concept	NOUN
issue-925	12	15	and	and	CCONJ
issue-925	12	16	essential	essential	ADJ
issue-925	12	17	features	feature	NOUN
issue-925	12	18	,	,	PUNCT
issue-925	12	19	a	a	DET
issue-925	12	20	generalized	generalized	ADJ
issue-925	12	21	definition	definition	NOUN
issue-925	12	22	of	of	ADP
issue-925	12	23	the	the	DET
issue-925	12	24	concept	concept	NOUN
issue-925	12	25	of	of	ADP
issue-925	12	26	“	"	PUNCT
issue-925	12	27	hidden	hidden	ADJ
issue-925	12	28	assets	asset	NOUN
issue-925	12	29	”	"	PUNCT
issue-925	12	30	is	be	AUX
issue-925	12	31	proposed	propose	VERB
issue-925	12	32	.	.	PUNCT
issue-925	13	1	these	these	PRON
issue-925	13	2	are	be	AUX
issue-925	13	3	assets	asset	NOUN
issue-925	13	4	,	,	PUNCT
issue-925	13	5	value	value	NOUN
issue-925	13	6	of	of	ADP
issue-925	13	7	which	which	PRON
issue-925	13	8	on	on	ADP
issue-925	13	9	the	the	DET
issue-925	13	10	company	company	NOUN
issue-925	13	11	’s	’s	PART
issue-925	13	12	balance	balance	NOUN
issue-925	13	13	sheet	sheet	NOUN
issue-925	13	14	is	be	AUX
issue-925	13	15	undervalued	undervalue	VERB
issue-925	13	16	compared	compare	VERB
issue-925	13	17	to	to	ADP
issue-925	13	18	their	their	PRON
issue-925	13	19	real	real	ADJ
issue-925	13	20	value	value	NOUN
issue-925	13	21	,	,	PUNCT
issue-925	13	22	or	or	CCONJ
issue-925	13	23	which	which	PRON
issue-925	13	24	are	be	AUX
issue-925	13	25	not	not	PART
issue-925	13	26	reflected	reflect	VERB
issue-925	13	27	in	in	ADP
issue-925	13	28	the	the	DET
issue-925	13	29	balance	balance	NOUN
issue-925	13	30	sheet	sheet	NOUN
issue-925	13	31	,	,	PUNCT
issue-925	13	32	or	or	CCONJ
issue-925	13	33	which	which	PRON
issue-925	13	34	are	be	AUX
issue-925	13	35	underutilized	underutilize	VERB
issue-925	13	36	and	and	CCONJ
issue-925	13	37	which	which	PRON
issue-925	13	38	are	be	AUX
issue-925	13	39	real	real	ADJ
issue-925	13	40	assets	asset	NOUN
issue-925	13	41	,	,	PUNCT
issue-925	13	42	and	and	CCONJ
issue-925	13	43	which	which	PRON
issue-925	13	44	are	be	AUX
issue-925	13	45	capable	capable	ADJ
issue-925	13	46	to	to	PART
issue-925	13	47	provide	provide	VERB
issue-925	13	48	a	a	DET
issue-925	13	49	competitive	competitive	ADJ
issue-925	13	50	advantage	advantage	NOUN
issue-925	13	51	or	or	CCONJ
issue-925	13	52	economic	economic	ADJ
issue-925	13	53	benefit	benefit	NOUN
issue-925	13	54	.	.	PUNCT
issue-925	14	1	this	this	DET
issue-925	14	2	definition	definition	NOUN
issue-925	14	3	of	of	ADP
issue-925	14	4	the	the	DET
issue-925	14	5	concept	concept	NOUN
issue-925	14	6	of	of	ADP
issue-925	14	7	“	"	PUNCT
issue-925	14	8	hidden	hidden	ADJ
issue-925	14	9	assets	asset	NOUN
issue-925	14	10	”	"	PUNCT
issue-925	14	11	allows	allow	VERB
issue-925	14	12	to	to	PART
issue-925	14	13	combine	combine	VERB
issue-925	14	14	different	different	ADJ
issue-925	14	15	existing	exist	VERB
issue-925	14	16	points	point	NOUN
issue-925	14	17	of	of	ADP
issue-925	14	18	view	view	NOUN
issue-925	14	19	on	on	ADP
issue-925	14	20	this	this	DET
issue-925	14	21	concept	concept	NOUN
issue-925	14	22	and	and	CCONJ
issue-925	14	23	to	to	PART
issue-925	14	24	look	look	VERB
issue-925	14	25	at	at	ADP
issue-925	14	26	the	the	DET
issue-925	14	27	capital	capital	NOUN
issue-925	14	28	of	of	ADP
issue-925	14	29	an	an	DET
issue-925	14	30	enterprise	enterprise	NOUN
issue-925	14	31	in	in	ADP
issue-925	14	32	a	a	DET
issue-925	14	33	broader	broad	ADJ
issue-925	14	34	context	context	NOUN
issue-925	14	35	.	.	PUNCT
issue-925	15	1	the	the	DET
issue-925	15	2	difference	difference	NOUN
issue-925	15	3	between	between	ADP
issue-925	15	4	the	the	DET
issue-925	15	5	concepts	concept	NOUN
issue-925	15	6	of	of	ADP
issue-925	15	7	“	"	PUNCT
issue-925	15	8	hidden	hidden	ADJ
issue-925	15	9	assets	asset	NOUN
issue-925	15	10	”	"	PUNCT
issue-925	15	11	and	and	CCONJ
issue-925	15	12	“	"	PUNCT
issue-925	15	13	accounted	account	VERB
issue-925	15	14	assets	asset	NOUN
issue-925	15	15	”	"	PUNCT
issue-925	15	16	from	from	ADP
issue-925	15	17	the	the	DET
issue-925	15	18	point	point	NOUN
issue-925	15	19	of	of	ADP
issue-925	15	20	view	view	NOUN
issue-925	15	21	of	of	ADP
issue-925	15	22	law	law	NOUN
issue-925	15	23	is	be	AUX
issue-925	15	24	considered	consider	VERB
issue-925	15	25	separately	separately	ADV
issue-925	15	26	.	.	PUNCT
issue-925	16	1	assets	asset	NOUN
issue-925	16	2	that	that	PRON
issue-925	16	3	are	be	AUX
issue-925	16	4	recorded	record	VERB
issue-925	16	5	in	in	ADP
issue-925	16	6	the	the	DET
issue-925	16	7	balance	balance	NOUN
issue-925	16	8	sheet	sheet	NOUN
issue-925	16	9	belong	belong	VERB
issue-925	16	10	to	to	ADP
issue-925	16	11	the	the	DET
issue-925	16	12	enterprise	enterprise	NOUN
issue-925	16	13	based	base	VERB
issue-925	16	14	on	on	ADP
issue-925	16	15	ownership	ownership	NOUN
issue-925	16	16	rights	right	NOUN
issue-925	16	17	.	.	PUNCT
issue-925	17	1	as	as	ADP
issue-925	17	2	for	for	ADP
issue-925	17	3	hidden	hidden	ADJ
issue-925	17	4	assets	asset	NOUN
issue-925	17	5	,	,	PUNCT
issue-925	17	6	as	as	ADP
issue-925	17	7	a	a	DET
issue-925	17	8	rule	rule	NOUN
issue-925	17	9	,	,	PUNCT
issue-925	17	10	the	the	DET
issue-925	17	11	enterprise	enterprise	NOUN
issue-925	17	12	in	in	ADP
issue-925	17	13	relation	relation	NOUN
issue-925	17	14	to	to	ADP
issue-925	17	15	them	they	PRON
issue-925	17	16	has	have	VERB
issue-925	17	17	the	the	DET
issue-925	17	18	right	right	NOUN
issue-925	17	19	to	to	PART
issue-925	17	20	use	use	VERB
issue-925	17	21	only	only	ADV
issue-925	17	22	.	.	PUNCT
issue-925	18	1	firstly	firstly	ADV
issue-925	18	2	,	,	PUNCT
issue-925	18	3	this	this	PRON
issue-925	18	4	applies	apply	VERB
issue-925	18	5	to	to	ADP
issue-925	18	6	the	the	DET
issue-925	18	7	leased	lease	VERB
issue-925	18	8	fixed	fix	VERB
issue-925	18	9	assets	asset	NOUN
issue-925	18	10	,	,	PUNCT
issue-925	18	11	human	human	ADJ
issue-925	18	12	capital	capital	NOUN
issue-925	18	13	(	(	PUNCT
issue-925	18	14	use	use	NOUN
issue-925	18	15	of	of	ADP
issue-925	18	16	time	time	NOUN
issue-925	18	17	,	,	PUNCT
issue-925	18	18	knowledge	knowledge	NOUN
issue-925	18	19	and	and	CCONJ
issue-925	18	20	skills	skill	NOUN
issue-925	18	21	of	of	ADP
issue-925	18	22	specialists	specialist	NOUN
issue-925	18	23	)	)	PUNCT
issue-925	18	24	.	.	PUNCT
issue-925	19	1	in	in	ADP
issue-925	19	2	other	other	ADJ
issue-925	19	3	words	word	NOUN
issue-925	19	4	,	,	PUNCT
issue-925	19	5	the	the	DET
issue-925	19	6	right	right	NOUN
issue-925	19	7	to	to	PART
issue-925	19	8	use	use	VERB
issue-925	19	9	is	be	AUX
issue-925	19	10	of	of	ADP
issue-925	19	11	crucial	crucial	ADJ
issue-925	19	12	importance	importance	NOUN
issue-925	19	13	.	.	PUNCT
issue-925	20	1	in	in	ADP
issue-925	20	2	this	this	DET
issue-925	20	3	case	case	NOUN
issue-925	20	4	,	,	PUNCT
issue-925	20	5	the	the	DET
issue-925	20	6	assets	asset	NOUN
issue-925	20	7	of	of	ADP
issue-925	20	8	the	the	DET
issue-925	20	9	enterprise	enterprise	NOUN
issue-925	20	10	are	be	AUX
issue-925	20	11	considered	consider	VERB
issue-925	20	12	as	as	ADP
issue-925	20	13	a	a	DET
issue-925	20	14	set	set	NOUN
issue-925	20	15	of	of	ADP
issue-925	20	16	rights	right	NOUN
issue-925	20	17	to	to	PART
issue-925	20	18	receive	receive	VERB
issue-925	20	19	economic	economic	ADJ
issue-925	20	20	benefits	benefit	NOUN
issue-925	20	21	.	.	PUNCT
issue-925	21	1	with	with	ADP
issue-925	21	2	such	such	DET
issue-925	21	3	a	a	DET
issue-925	21	4	broad	broad	ADJ
issue-925	21	5	view	view	NOUN
issue-925	21	6	,	,	PUNCT
issue-925	21	7	the	the	DET
issue-925	21	8	components	component	NOUN
issue-925	21	9	of	of	ADP
issue-925	21	10	the	the	DET
issue-925	21	11	hidden	hide	VERB
issue-925	21	12	capital	capital	NOUN
issue-925	21	13	of	of	ADP
issue-925	21	14	an	an	DET
issue-925	21	15	enterprise	enterprise	NOUN
issue-925	21	16	can	can	AUX
issue-925	21	17	be	be	AUX
issue-925	21	18	identified	identify	VERB
issue-925	21	19	.	.	PUNCT
issue-925	22	1	analysis	analysis	NOUN
issue-925	22	2	of	of	ADP
issue-925	22	3	existing	exist	VERB
issue-925	22	4	methodological	methodological	ADJ
issue-925	22	5	approaches	approach	NOUN
issue-925	22	6	to	to	ADP
issue-925	22	7	the	the	DET
issue-925	22	8	assessment	assessment	NOUN
issue-925	22	9	of	of	ADP
issue-925	22	10	hidden	hidden	ADJ
issue-925	22	11	assets	asset	NOUN
issue-925	22	12	has	have	AUX
issue-925	22	13	shown	show	VERB
issue-925	22	14	that	that	SCONJ
issue-925	22	15	they	they	PRON
issue-925	22	16	have	have	VERB
issue-925	22	17	significant	significant	ADJ
issue-925	22	18	methodological	methodological	ADJ
issue-925	22	19	shortcomings	shortcoming	NOUN
issue-925	22	20	and	and	CCONJ
issue-925	22	21	difficulties	difficulty	NOUN
issue-925	22	22	in	in	ADP
issue-925	22	23	applying	apply	VERB
issue-925	22	24	and	and	CCONJ
issue-925	22	25	collecting	collect	VERB
issue-925	22	26	the	the	DET
issue-925	22	27	necessary	necessary	ADJ
issue-925	22	28	initial	initial	ADJ
issue-925	22	29	data	datum	NOUN
issue-925	22	30	.	.	PUNCT
issue-925	23	1	methodological	methodological	ADJ
issue-925	23	2	bases	basis	NOUN
issue-925	23	3	for	for	ADP
issue-925	23	4	estimation	estimation	NOUN
issue-925	23	5	of	of	ADP
issue-925	23	6	hidden	hide	VERB
issue-925	23	7	assets	asset	NOUN
issue-925	23	8	are	be	AUX
issue-925	23	9	proposed	propose	VERB
issue-925	23	10	based	base	VERB
issue-925	23	11	on	on	ADP
issue-925	23	12	the	the	DET
issue-925	23	13	defined	define	VERB
issue-925	23	14	concept	concept	NOUN
issue-925	23	15	of	of	ADP
issue-925	23	16	“	"	PUNCT
issue-925	23	17	public	public	ADJ
issue-925	23	18	value	value	NOUN
issue-925	23	19	of	of	ADP
issue-925	23	20	an	an	DET
issue-925	23	21	enterprise	enterprise	NOUN
issue-925	23	22	”	"	PUNCT
issue-925	23	23	as	as	SCONJ
issue-925	23	24	the	the	DET
issue-925	23	25	sum	sum	NOUN
issue-925	23	26	of	of	ADP
issue-925	23	27	all	all	DET
issue-925	23	28	assets	asset	NOUN
issue-925	23	29	used	use	VERB
issue-925	23	30	by	by	ADP
issue-925	23	31	an	an	DET
issue-925	23	32	enterprise	enterprise	NOUN
issue-925	23	33	to	to	PART
issue-925	23	34	create	create	VERB
issue-925	23	35	gross	gross	ADJ
issue-925	23	36	value	value	NOUN
issue-925	23	37	added	add	VERB
issue-925	23	38	.	.	PUNCT
issue-925	24	1	calculations	calculation	NOUN
issue-925	24	2	have	have	AUX
issue-925	24	3	shown	show	VERB
issue-925	24	4	that	that	SCONJ
issue-925	24	5	the	the	DET
issue-925	24	6	average	average	ADJ
issue-925	24	7	share	share	NOUN
issue-925	24	8	of	of	ADP
issue-925	24	9	hidden	hide	VERB
issue-925	24	10	assets	asset	NOUN
issue-925	24	11	of	of	ADP
issue-925	24	12	ukrainian	ukrainian	ADJ
issue-925	24	13	enterprises	enterprise	NOUN
issue-925	24	14	in	in	ADP
issue-925	24	15	the	the	DET
issue-925	24	16	period	period	NOUN
issue-925	24	17	from	from	ADP
issue-925	24	18	2012	2012	NUM
issue-925	24	19	to	to	ADP
issue-925	24	20	2018	2018	NUM
issue-925	24	21	in	in	ADP
issue-925	24	22	the	the	DET
issue-925	24	23	total	total	ADJ
issue-925	24	24	volume	volume	NOUN
issue-925	24	25	of	of	ADP
issue-925	24	26	all	all	DET
issue-925	24	27	assets	asset	NOUN
issue-925	24	28	is	be	AUX
issue-925	24	29	33.7	33.7	NUM
issue-925	24	30	%	%	NOUN
issue-925	24	31	,	,	PUNCT
issue-925	24	32	and	and	CCONJ
issue-925	24	33	by	by	ADP
issue-925	24	34	type	type	NOUN
issue-925	24	35	of	of	ADP
issue-925	24	36	economic	economic	ADJ
issue-925	24	37	activity	activity	NOUN
issue-925	24	38	from	from	ADP
issue-925	24	39	14.3	14.3	NUM
issue-925	24	40	%	%	NOUN
issue-925	24	41	in	in	ADP
issue-925	24	42	construction	construction	NOUN
issue-925	24	43	to	to	ADP
issue-925	24	44	70.1	70.1	NUM
issue-925	24	45	%	%	NOUN
issue-925	24	46	in	in	ADP
issue-925	24	47	agriculture	agriculture	NOUN
issue-925	24	48	.	.	PUNCT
issue-925	25	1	hidden	hide	VERB
issue-925	25	2	assets	asset	NOUN
issue-925	25	3	are	be	AUX
issue-925	25	4	the	the	DET
issue-925	25	5	missing	miss	VERB
issue-925	25	6	link	link	NOUN
issue-925	25	7	in	in	ADP
issue-925	25	8	determining	determine	VERB
issue-925	25	9	the	the	DET
issue-925	25	10	level	level	NOUN
issue-925	25	11	of	of	ADP
issue-925	25	12	capitalization	capitalization	NOUN
issue-925	25	13	of	of	ADP
issue-925	25	14	an	an	DET
issue-925	25	15	enterprise	enterprise	NOUN
issue-925	25	16	.	.	PUNCT
issue-925	26	1	all	all	DET
issue-925	26	2	other	other	ADJ
issue-925	26	3	things	thing	NOUN
issue-925	26	4	being	be	AUX
issue-925	26	5	equal	equal	ADJ
issue-925	26	6	,	,	PUNCT
issue-925	26	7	the	the	DET
issue-925	26	8	difference	difference	NOUN
issue-925	26	9	in	in	ADP
issue-925	26	10	the	the	DET
issue-925	26	11	level	level	NOUN
issue-925	26	12	of	of	ADP
issue-925	26	13	economic	economic	ADJ
issue-925	26	14	development	development	NOUN
issue-925	26	15	of	of	ADP
issue-925	26	16	enterprises	enterprise	NOUN
issue-925	26	17	can	can	AUX
issue-925	26	18	be	be	AUX
issue-925	26	19	explained	explain	VERB
issue-925	26	20	by	by	ADP
issue-925	26	21	differences	difference	NOUN
issue-925	26	22	in	in	ADP
issue-925	26	23	the	the	DET
issue-925	26	24	volume	volume	NOUN
issue-925	26	25	and	and	CCONJ
issue-925	26	26	structure	structure	NOUN
issue-925	26	27	of	of	ADP
issue-925	26	28	their	their	PRON
issue-925	26	29	hidden	hide	VERB
issue-925	26	30	assets	asset	NOUN
issue-925	26	31	.	.	PUNCT
issue-925	27	1	hidden	hide	VERB
issue-925	27	2	assets	asset	NOUN
issue-925	27	3	can	can	AUX
issue-925	27	4	be	be	AUX
issue-925	27	5	the	the	DET
issue-925	27	6	key	key	NOUN
issue-925	27	7	to	to	ADP
issue-925	27	8	creation	creation	NOUN
issue-925	27	9	of	of	ADP
issue-925	27	10	an	an	DET
issue-925	27	11	enterprise	enterprise	NOUN
issue-925	27	12	’s	’s	PART
issue-925	27	13	development	development	NOUN
issue-925	27	14	strategy	strategy	NOUN
issue-925	27	15	.	.	PUNCT
issue-925	28	1	key	key	ADJ
issue-925	28	2	words	word	NOUN
issue-925	28	3	:	:	PUNCT
issue-925	28	4	enterprise	enterprise	NOUN
issue-925	28	5	,	,	PUNCT
issue-925	28	6	ukraine	ukraine	NOUN
issue-925	28	7	,	,	PUNCT
issue-925	28	8	types	type	NOUN
issue-925	28	9	of	of	ADP
issue-925	28	10	activities	activity	NOUN
issue-925	28	11	,	,	PUNCT
issue-925	28	12	capital	capital	NOUN
issue-925	28	13	,	,	PUNCT
issue-925	28	14	social	social	ADJ
issue-925	28	15	value	value	NOUN
issue-925	28	16	,	,	PUNCT
issue-925	28	17	structure	structure	NOUN
issue-925	28	18	.	.	PUNCT
issue-925	29	1	jel	jel	PROPN
issue-925	29	2	classification	classification	NOUN
issue-925	29	3	:	:	PUNCT
issue-925	29	4	d24	d24	NOUN
issue-925	29	5	,	,	PUNCT
issue-925	29	6	m11	m11	NOUN
issue-925	29	7	1	1	NUM
issue-925	29	8	.	.	PUNCT
issue-925	30	1	introduction	introduction	NOUN
issue-925	30	2	the	the	DET
issue-925	30	3	dominant	dominant	ADJ
issue-925	30	4	feature	feature	NOUN
issue-925	30	5	of	of	ADP
issue-925	30	6	enterprise	enterprise	NOUN
issue-925	30	7	development	development	NOUN
issue-925	30	8	is	be	AUX
issue-925	30	9	capital	capital	NOUN
issue-925	30	10	.	.	PUNCT
issue-925	31	1	traditionally	traditionally	ADV
issue-925	31	2	,	,	PUNCT
issue-925	31	3	it	it	PRON
issue-925	31	4	is	be	AUX
issue-925	31	5	understood	understand	VERB
issue-925	31	6	as	as	ADP
issue-925	31	7	assets	asset	NOUN
issue-925	31	8	that	that	PRON
issue-925	31	9	are	be	AUX
issue-925	31	10	accounted	account	VERB
issue-925	31	11	for	for	ADP
issue-925	31	12	in	in	ADP
issue-925	31	13	the	the	DET
issue-925	31	14	balance	balance	NOUN
issue-925	31	15	sheet	sheet	NOUN
issue-925	31	16	of	of	ADP
issue-925	31	17	an	an	DET
issue-925	31	18	enterprise	enterprise	NOUN
issue-925	31	19	and	and	CCONJ
issue-925	31	20	belong	belong	VERB
issue-925	31	21	to	to	ADP
issue-925	31	22	it	it	PRON
issue-925	31	23	based	base	VERB
issue-925	31	24	on	on	ADP
issue-925	31	25	ownership	ownership	NOUN
issue-925	31	26	rights	right	NOUN
issue-925	31	27	.	.	PUNCT
issue-925	32	1	however	however	ADV
issue-925	32	2	,	,	PUNCT
issue-925	32	3	the	the	DET
issue-925	32	4	concept	concept	NOUN
issue-925	32	5	of	of	ADP
issue-925	32	6	enterprise	enterprise	NOUN
issue-925	32	7	capital	capital	NOUN
issue-925	32	8	is	be	AUX
issue-925	32	9	a	a	DET
issue-925	32	10	broader	broad	ADJ
issue-925	32	11	concept	concept	NOUN
issue-925	32	12	and	and	CCONJ
issue-925	32	13	is	be	AUX
issue-925	32	14	not	not	PART
issue-925	32	15	limited	limit	VERB
issue-925	32	16	to	to	ADP
issue-925	32	17	the	the	DET
issue-925	32	18	right	right	NOUN
issue-925	32	19	of	of	ADP
issue-925	32	20	ownership	ownership	NOUN
issue-925	32	21	.	.	PUNCT
issue-925	33	1	the	the	DET
issue-925	33	2	right	right	NOUN
issue-925	33	3	to	to	PART
issue-925	33	4	use	use	VERB
issue-925	33	5	assets	asset	NOUN
issue-925	33	6	is	be	AUX
issue-925	33	7	important	important	ADJ
issue-925	33	8	.	.	PUNCT
issue-925	34	1	this	this	PRON
issue-925	34	2	allows	allow	VERB
issue-925	34	3	us	we	PRON
issue-925	34	4	to	to	PART
issue-925	34	5	consider	consider	VERB
issue-925	34	6	hidden	hidden	ADJ
issue-925	34	7	assets	asset	NOUN
issue-925	34	8	as	as	ADP
issue-925	34	9	a	a	DET
issue-925	34	10	component	component	NOUN
issue-925	34	11	of	of	ADP
issue-925	34	12	the	the	DET
issue-925	34	13	enterprise	enterprise	NOUN
issue-925	34	14	’s	’s	PART
issue-925	34	15	capital	capital	NOUN
issue-925	34	16	,	,	PUNCT
issue-925	34	17	which	which	PRON
issue-925	34	18	are	be	AUX
issue-925	34	19	the	the	DET
issue-925	34	20	missing	miss	VERB
issue-925	34	21	link	link	NOUN
issue-925	34	22	when	when	SCONJ
issue-925	34	23	determining	determine	VERB
issue-925	34	24	the	the	DET
issue-925	34	25	level	level	NOUN
issue-925	34	26	of	of	ADP
issue-925	34	27	capitalization	capitalization	NOUN
issue-925	34	28	of	of	ADP
issue-925	34	29	the	the	DET
issue-925	34	30	enterprise	enterprise	NOUN
issue-925	34	31	.	.	PUNCT
issue-925	35	1	all	all	DET
issue-925	35	2	other	other	ADJ
issue-925	35	3	things	thing	NOUN
issue-925	35	4	being	be	AUX
issue-925	35	5	equal	equal	ADJ
issue-925	35	6	,	,	PUNCT
issue-925	35	7	the	the	DET
issue-925	35	8	difference	difference	NOUN
issue-925	35	9	in	in	ADP
issue-925	35	10	the	the	DET
issue-925	35	11	level	level	NOUN
issue-925	35	12	of	of	ADP
issue-925	35	13	economic	economic	ADJ
issue-925	35	14	development	development	NOUN
issue-925	35	15	of	of	ADP
issue-925	35	16	enterprises	enterprise	NOUN
issue-925	35	17	can	can	AUX
issue-925	35	18	be	be	AUX
issue-925	35	19	explained	explain	VERB
issue-925	35	20	by	by	ADP
issue-925	35	21	differences	difference	NOUN
issue-925	35	22	in	in	ADP
issue-925	35	23	the	the	DET
issue-925	35	24	volume	volume	NOUN
issue-925	35	25	and	and	CCONJ
issue-925	35	26	structure	structure	NOUN
issue-925	35	27	of	of	ADP
issue-925	35	28	their	their	PRON
issue-925	35	29	hidden	hide	VERB
issue-925	35	30	baltic	baltic	ADJ
issue-925	35	31	journal	journal	NOUN
issue-925	35	32	of	of	ADP
issue-925	35	33	economic	economic	ADJ
issue-925	35	34	studies	study	NOUN
issue-925	35	35	55	55	NUM
issue-925	35	36	vol	vol	NOUN
issue-925	35	37	.	.	PROPN
issue-925	36	1	6	6	NUM
issue-925	36	2	,	,	PUNCT
issue-925	36	3	no	no	INTJ
issue-925	36	4	.	.	NOUN
issue-925	36	5	5	5	NUM
issue-925	36	6	,	,	PUNCT
issue-925	36	7	2020	2020	NUM
issue-925	36	8	assets	asset	NOUN
issue-925	36	9	.	.	PUNCT
issue-925	37	1	identifying	identify	VERB
issue-925	37	2	hidden	hidden	ADJ
issue-925	37	3	assets	asset	NOUN
issue-925	37	4	and	and	CCONJ
issue-925	37	5	evaluating	evaluate	VERB
issue-925	37	6	them	they	PRON
issue-925	37	7	is	be	AUX
issue-925	37	8	important	important	ADJ
issue-925	37	9	when	when	SCONJ
issue-925	37	10	forming	form	VERB
issue-925	37	11	an	an	DET
issue-925	37	12	enterprise	enterprise	NOUN
issue-925	37	13	development	development	NOUN
issue-925	37	14	strategy	strategy	NOUN
issue-925	37	15	.	.	PUNCT
issue-925	38	1	the	the	DET
issue-925	38	2	economic	economic	ADJ
issue-925	38	3	development	development	NOUN
issue-925	38	4	of	of	ADP
issue-925	38	5	a	a	DET
issue-925	38	6	country	country	NOUN
issue-925	38	7	depends	depend	VERB
issue-925	38	8	on	on	ADP
issue-925	38	9	the	the	DET
issue-925	38	10	level	level	NOUN
issue-925	38	11	of	of	ADP
issue-925	38	12	capitalization	capitalization	NOUN
issue-925	38	13	of	of	ADP
issue-925	38	14	business	business	NOUN
issue-925	38	15	entities	entity	NOUN
issue-925	38	16	.	.	PUNCT
issue-925	39	1	the	the	DET
issue-925	39	2	definition	definition	NOUN
issue-925	39	3	of	of	ADP
issue-925	39	4	the	the	DET
issue-925	39	5	capital	capital	NOUN
issue-925	39	6	of	of	ADP
issue-925	39	7	an	an	DET
issue-925	39	8	enterprise	enterprise	NOUN
issue-925	39	9	and	and	CCONJ
issue-925	39	10	its	its	PRON
issue-925	39	11	structure	structure	NOUN
issue-925	39	12	given	give	VERB
issue-925	39	13	in	in	ADP
issue-925	39	14	the	the	DET
issue-925	39	15	provisions	provision	NOUN
issue-925	39	16	(	(	PUNCT
issue-925	39	17	standards	standard	NOUN
issue-925	39	18	)	)	PUNCT
issue-925	39	19	of	of	ADP
issue-925	39	20	accounting	account	VERB
issue-925	39	21	in	in	ADP
issue-925	39	22	ukraine	ukraine	NOUN
issue-925	39	23	does	do	AUX
issue-925	39	24	not	not	PART
issue-925	39	25	meet	meet	VERB
issue-925	39	26	the	the	DET
issue-925	39	27	modern	modern	ADJ
issue-925	39	28	understanding	understanding	NOUN
issue-925	39	29	and	and	CCONJ
issue-925	39	30	needs	need	NOUN
issue-925	39	31	of	of	ADP
issue-925	39	32	the	the	DET
issue-925	39	33	development	development	NOUN
issue-925	39	34	of	of	ADP
issue-925	39	35	enterprises	enterprise	NOUN
issue-925	39	36	and	and	CCONJ
issue-925	39	37	the	the	DET
issue-925	39	38	country	country	NOUN
issue-925	39	39	’s	’s	PART
issue-925	39	40	economy	economy	NOUN
issue-925	39	41	.	.	PUNCT
issue-925	40	1	in	in	ADP
issue-925	40	2	this	this	DET
issue-925	40	3	context	context	NOUN
issue-925	40	4	,	,	PUNCT
issue-925	40	5	it	it	PRON
issue-925	40	6	is	be	AUX
issue-925	40	7	relevant	relevant	ADJ
issue-925	40	8	to	to	PART
issue-925	40	9	develop	develop	VERB
issue-925	40	10	a	a	DET
issue-925	40	11	broad	broad	ADJ
issue-925	40	12	understanding	understanding	NOUN
issue-925	40	13	of	of	ADP
issue-925	40	14	the	the	DET
issue-925	40	15	company	company	NOUN
issue-925	40	16	’s	’s	PART
issue-925	40	17	capital	capital	NOUN
issue-925	40	18	in	in	ADP
issue-925	40	19	terms	term	NOUN
issue-925	40	20	of	of	ADP
issue-925	40	21	“	"	PUNCT
issue-925	40	22	hidden	hidden	ADJ
issue-925	40	23	assets	asset	NOUN
issue-925	40	24	”	"	PUNCT
issue-925	40	25	and	and	CCONJ
issue-925	40	26	their	their	PRON
issue-925	40	27	valuation	valuation	NOUN
issue-925	40	28	.	.	PUNCT
issue-925	41	1	2	2	X
issue-925	41	2	.	.	X
issue-925	41	3	literature	literature	NOUN
issue-925	41	4	review	review	VERB
issue-925	41	5	2.1	2.1	NUM
issue-925	41	6	.	.	PUNCT
issue-925	42	1	semantic	semantic	ADJ
issue-925	42	2	analysis	analysis	NOUN
issue-925	42	3	of	of	ADP
issue-925	42	4	the	the	DET
issue-925	42	5	concept	concept	NOUN
issue-925	42	6	of	of	ADP
issue-925	42	7	“	"	PUNCT
issue-925	42	8	hidden	hidden	ADJ
issue-925	42	9	assets	asset	NOUN
issue-925	42	10	”	"	PUNCT
issue-925	42	11	capital	capital	NOUN
issue-925	42	12	is	be	AUX
issue-925	42	13	the	the	DET
issue-925	42	14	main	main	ADJ
issue-925	42	15	source	source	NOUN
issue-925	42	16	of	of	ADP
issue-925	42	17	economic	economic	ADJ
issue-925	42	18	development	development	NOUN
issue-925	42	19	of	of	ADP
issue-925	42	20	both	both	DET
issue-925	42	21	society	society	NOUN
issue-925	42	22	and	and	CCONJ
issue-925	42	23	individual	individual	ADJ
issue-925	42	24	enterprises	enterprise	NOUN
issue-925	42	25	.	.	PUNCT
issue-925	43	1	as	as	SCONJ
issue-925	43	2	fisher	fisher	PROPN
issue-925	43	3	(	(	PUNCT
issue-925	43	4	1927	1927	NUM
issue-925	43	5	)	)	PUNCT
issue-925	43	6	noted	note	VERB
issue-925	43	7	it	it	PRON
issue-925	43	8	,	,	PUNCT
issue-925	43	9	capital	capital	NOUN
issue-925	43	10	is	be	AUX
issue-925	43	11	any	any	DET
issue-925	43	12	asset	asset	NOUN
issue-925	43	13	that	that	PRON
issue-925	43	14	provides	provide	VERB
issue-925	43	15	income	income	NOUN
issue-925	43	16	(	(	PUNCT
issue-925	43	17	value	value	NOUN
issue-925	43	18	added	add	VERB
issue-925	43	19	)	)	PUNCT
issue-925	43	20	.	.	PUNCT
issue-925	44	1	according	accord	VERB
issue-925	44	2	to	to	ADP
issue-925	44	3	accounting	accounting	NOUN
issue-925	44	4	,	,	PUNCT
issue-925	44	5	the	the	DET
issue-925	44	6	capital	capital	NOUN
issue-925	44	7	of	of	ADP
issue-925	44	8	an	an	DET
issue-925	44	9	enterprise	enterprise	NOUN
issue-925	44	10	is	be	AUX
issue-925	44	11	its	its	PRON
issue-925	44	12	assets	asset	NOUN
issue-925	44	13	formed	form	VERB
issue-925	44	14	by	by	ADP
issue-925	44	15	investing	invest	VERB
issue-925	44	16	its	its	PRON
issue-925	44	17	own	own	ADJ
issue-925	44	18	and	and	CCONJ
issue-925	44	19	borrowed	borrow	VERB
issue-925	44	20	capital	capital	NOUN
issue-925	44	21	.	.	PUNCT
issue-925	45	1	skillful	skillful	ADJ
issue-925	45	2	use	use	NOUN
issue-925	45	3	of	of	ADP
issue-925	45	4	assets	asset	NOUN
issue-925	45	5	ensures	ensure	VERB
issue-925	45	6	that	that	SCONJ
issue-925	45	7	the	the	DET
issue-925	45	8	enterprise	enterprise	NOUN
issue-925	45	9	receives	receive	VERB
issue-925	45	10	benefits	benefit	NOUN
issue-925	45	11	now	now	ADV
issue-925	45	12	and	and	CCONJ
issue-925	45	13	in	in	ADP
issue-925	45	14	the	the	DET
issue-925	45	15	future	future	NOUN
issue-925	45	16	,	,	PUNCT
issue-925	45	17	and	and	CCONJ
issue-925	45	18	the	the	DET
issue-925	45	19	relevant	relevant	ADJ
issue-925	45	20	legislative	legislative	ADJ
issue-925	45	21	and	and	CCONJ
issue-925	45	22	regulatory	regulatory	ADJ
issue-925	45	23	framework	framework	NOUN
issue-925	45	24	ensures	ensure	VERB
issue-925	45	25	ownership	ownership	NOUN
issue-925	45	26	of	of	ADP
issue-925	45	27	its	its	PRON
issue-925	45	28	assets	asset	NOUN
issue-925	45	29	.	.	PUNCT
issue-925	46	1	at	at	ADP
issue-925	46	2	the	the	DET
issue-925	46	3	same	same	ADJ
issue-925	46	4	time	time	NOUN
issue-925	46	5	,	,	PUNCT
issue-925	46	6	the	the	DET
issue-925	46	7	idea	idea	NOUN
issue-925	46	8	of	of	ADP
issue-925	46	9	the	the	DET
issue-925	46	10	company	company	NOUN
issue-925	46	11	’s	’s	PART
issue-925	46	12	capital	capital	NOUN
issue-925	46	13	and	and	CCONJ
issue-925	46	14	its	its	PRON
issue-925	46	15	assessment	assessment	NOUN
issue-925	46	16	based	base	VERB
issue-925	46	17	on	on	ADP
issue-925	46	18	its	its	PRON
issue-925	46	19	balance	balance	NOUN
issue-925	46	20	sheet	sheet	NOUN
issue-925	46	21	has	have	VERB
issue-925	46	22	significant	significant	ADJ
issue-925	46	23	disadvantages	disadvantage	NOUN
issue-925	46	24	:	:	PUNCT
issue-925	46	25	–	–	PUNCT
issue-925	46	26	firstly	firstly	ADV
issue-925	46	27	,	,	PUNCT
issue-925	46	28	the	the	DET
issue-925	46	29	discrepancy	discrepancy	NOUN
issue-925	46	30	between	between	ADP
issue-925	46	31	the	the	DET
issue-925	46	32	value	value	NOUN
issue-925	46	33	of	of	ADP
issue-925	46	34	assets	asset	NOUN
issue-925	46	35	according	accord	VERB
issue-925	46	36	to	to	ADP
issue-925	46	37	accounting	accounting	NOUN
issue-925	46	38	and	and	CCONJ
issue-925	46	39	their	their	PRON
issue-925	46	40	real	real	ADJ
issue-925	46	41	value	value	NOUN
issue-925	46	42	.	.	PUNCT
issue-925	47	1	as	as	ADP
issue-925	47	2	a	a	DET
issue-925	47	3	rule	rule	NOUN
issue-925	47	4	,	,	PUNCT
issue-925	47	5	there	there	PRON
issue-925	47	6	is	be	VERB
issue-925	47	7	an	an	DET
issue-925	47	8	underestimation	underestimation	NOUN
issue-925	47	9	of	of	ADP
issue-925	47	10	the	the	DET
issue-925	47	11	cost	cost	NOUN
issue-925	47	12	,	,	PUNCT
issue-925	47	13	which	which	PRON
issue-925	47	14	is	be	AUX
issue-925	47	15	due	due	ADJ
issue-925	47	16	to	to	ADP
issue-925	47	17	inflation	inflation	NOUN
issue-925	47	18	processes	process	NOUN
issue-925	47	19	and	and	CCONJ
issue-925	47	20	other	other	ADJ
issue-925	47	21	factors	factor	NOUN
issue-925	47	22	;	;	PUNCT
issue-925	47	23	–	–	PUNCT
issue-925	47	24	secondly	secondly	ADV
issue-925	47	25	,	,	PUNCT
issue-925	47	26	there	there	PRON
issue-925	47	27	are	be	VERB
issue-925	47	28	assets	asset	NOUN
issue-925	47	29	that	that	PRON
issue-925	47	30	are	be	AUX
issue-925	47	31	controlled	control	VERB
issue-925	47	32	by	by	ADP
issue-925	47	33	the	the	DET
issue-925	47	34	enterprise	enterprise	NOUN
issue-925	47	35	and	and	CCONJ
issue-925	47	36	used	use	VERB
issue-925	47	37	for	for	ADP
issue-925	47	38	profit	profit	NOUN
issue-925	47	39	,	,	PUNCT
issue-925	47	40	but	but	CCONJ
issue-925	47	41	are	be	AUX
issue-925	47	42	not	not	PART
issue-925	47	43	accounted	account	VERB
issue-925	47	44	for	for	ADP
issue-925	47	45	in	in	ADP
issue-925	47	46	the	the	DET
issue-925	47	47	balance	balance	NOUN
issue-925	47	48	sheet	sheet	NOUN
issue-925	47	49	of	of	ADP
issue-925	47	50	the	the	DET
issue-925	47	51	enterprise	enterprise	NOUN
issue-925	47	52	.	.	PUNCT
issue-925	48	1	to	to	PART
issue-925	48	2	assess	assess	VERB
issue-925	48	3	the	the	DET
issue-925	48	4	prospects	prospect	NOUN
issue-925	48	5	of	of	ADP
issue-925	48	6	an	an	DET
issue-925	48	7	enterprise	enterprise	NOUN
issue-925	48	8	and	and	CCONJ
issue-925	48	9	plan	plan	VERB
issue-925	48	10	its	its	PRON
issue-925	48	11	activities	activity	NOUN
issue-925	48	12	,	,	PUNCT
issue-925	48	13	it	it	PRON
issue-925	48	14	is	be	AUX
issue-925	48	15	very	very	ADV
issue-925	48	16	important	important	ADJ
issue-925	48	17	to	to	PART
issue-925	48	18	know	know	VERB
issue-925	48	19	what	what	PRON
issue-925	48	20	assets	asset	NOUN
issue-925	48	21	it	it	PRON
issue-925	48	22	has	have	VERB
issue-925	48	23	,	,	PUNCT
issue-925	48	24	including	include	VERB
issue-925	48	25	hidden	hide	VERB
issue-925	48	26	assets	asset	NOUN
issue-925	48	27	.	.	PUNCT
issue-925	49	1	today	today	NOUN
issue-925	49	2	,	,	PUNCT
issue-925	49	3	there	there	PRON
issue-925	49	4	is	be	VERB
issue-925	49	5	no	no	DET
issue-925	49	6	single	single	ADJ
issue-925	49	7	understanding	understanding	NOUN
issue-925	49	8	of	of	ADP
issue-925	49	9	this	this	DET
issue-925	49	10	concept	concept	NOUN
issue-925	49	11	.	.	PUNCT
issue-925	50	1	some	some	DET
issue-925	50	2	researchers	researcher	NOUN
issue-925	50	3	attribute	attribute	VERB
issue-925	50	4	this	this	PRON
issue-925	50	5	to	to	ADP
issue-925	50	6	an	an	DET
issue-925	50	7	underestimation	underestimation	NOUN
issue-925	50	8	of	of	ADP
issue-925	50	9	the	the	DET
issue-925	50	10	company	company	NOUN
issue-925	50	11	’s	’s	PART
issue-925	50	12	assets	asset	NOUN
issue-925	50	13	,	,	PUNCT
issue-925	50	14	others	other	NOUN
issue-925	50	15	–	–	PUNCT
issue-925	50	16	to	to	ADP
issue-925	50	17	a	a	DET
issue-925	50	18	lack	lack	NOUN
issue-925	50	19	of	of	ADP
issue-925	50	20	accounting	account	VERB
issue-925	50	21	for	for	ADP
issue-925	50	22	assets	asset	NOUN
issue-925	50	23	,	,	PUNCT
issue-925	50	24	or	or	CCONJ
issue-925	50	25	to	to	ADP
issue-925	50	26	insufficient	insufficient	ADJ
issue-925	50	27	use	use	NOUN
issue-925	50	28	of	of	ADP
issue-925	50	29	assets	asset	NOUN
issue-925	50	30	(	(	PUNCT
issue-925	50	31	chukhrai	chukhrai	PROPN
issue-925	50	32	,	,	PUNCT
issue-925	50	33	2012	2012	NUM
issue-925	50	34	;	;	PUNCT
issue-925	50	35	insiderpro	insiderpro	NOUN
issue-925	50	36	,	,	PUNCT
issue-925	50	37	2017	2017	NUM
issue-925	50	38	;	;	PUNCT
issue-925	50	39	lopatnikov	lopatnikov	NOUN
issue-925	50	40	,	,	PUNCT
issue-925	50	41	2003	2003	NUM
issue-925	50	42	;	;	PUNCT
issue-925	50	43	moiaosvita	moiaosvita	PROPN
issue-925	50	44	,	,	PUNCT
issue-925	50	45	2017	2017	NUM
issue-925	50	46	;	;	PUNCT
issue-925	50	47	shchepotev	shchepotev	NOUN
issue-925	50	48	,	,	PUNCT
issue-925	50	49	2011	2011	NUM
issue-925	50	50	;	;	PUNCT
issue-925	50	51	viazemskaia	viazemskaia	PROPN
issue-925	50	52	,	,	PUNCT
issue-925	50	53	n.d	n.d	PROPN
issue-925	50	54	.	.	PROPN
issue-925	50	55	)	)	PUNCT
issue-925	50	56	.	.	PUNCT
issue-925	51	1	this	this	PRON
issue-925	51	2	is	be	AUX
issue-925	51	3	the	the	DET
issue-925	51	4	result	result	NOUN
issue-925	51	5	of	of	ADP
issue-925	51	6	applying	apply	VERB
issue-925	51	7	various	various	ADJ
issue-925	51	8	methodological	methodological	ADJ
issue-925	51	9	approaches	approach	NOUN
issue-925	51	10	and	and	CCONJ
issue-925	51	11	insufficient	insufficient	ADJ
issue-925	51	12	research	research	NOUN
issue-925	51	13	of	of	ADP
issue-925	51	14	this	this	DET
issue-925	51	15	concept	concept	NOUN
issue-925	51	16	.	.	PUNCT
issue-925	52	1	our	our	PRON
issue-925	52	2	analysis	analysis	NOUN
issue-925	52	3	has	have	AUX
issue-925	52	4	shown	show	VERB
issue-925	52	5	that	that	SCONJ
issue-925	52	6	hidden	hide	VERB
issue-925	52	7	assets	asset	NOUN
issue-925	52	8	are	be	AUX
issue-925	52	9	the	the	DET
issue-925	52	10	assets	asset	NOUN
issue-925	52	11	that	that	PRON
issue-925	52	12	are	be	AUX
issue-925	52	13	:	:	PUNCT
issue-925	52	14	–	–	PUNCT
issue-925	52	15	not	not	PART
issue-925	52	16	included	include	VERB
issue-925	52	17	in	in	ADP
issue-925	52	18	the	the	DET
issue-925	52	19	balance	balance	NOUN
issue-925	52	20	sheet	sheet	NOUN
issue-925	52	21	,	,	PUNCT
issue-925	52	22	but	but	CCONJ
issue-925	52	23	give	give	VERB
issue-925	52	24	the	the	DET
issue-925	52	25	company	company	NOUN
issue-925	52	26	some	some	DET
issue-925	52	27	benefits	benefit	NOUN
issue-925	52	28	;	;	PUNCT
issue-925	52	29	–	–	PUNCT
issue-925	52	30	written	write	VERB
issue-925	52	31	off	off	ADP
issue-925	52	32	(	(	PUNCT
issue-925	52	33	amortized	amortize	VERB
issue-925	52	34	)	)	PUNCT
issue-925	52	35	;	;	PUNCT
issue-925	52	36	–	–	PUNCT
issue-925	52	37	not	not	PART
issue-925	52	38	the	the	DET
issue-925	52	39	property	property	NOUN
issue-925	52	40	of	of	ADP
issue-925	52	41	the	the	DET
issue-925	52	42	company	company	NOUN
issue-925	52	43	,	,	PUNCT
issue-925	52	44	but	but	CCONJ
issue-925	52	45	are	be	AUX
issue-925	52	46	controlled	control	VERB
issue-925	52	47	and	and	CCONJ
issue-925	52	48	used	use	VERB
issue-925	52	49	by	by	ADP
issue-925	52	50	it	it	PRON
issue-925	52	51	(	(	PUNCT
issue-925	52	52	for	for	ADP
issue-925	52	53	example	example	NOUN
issue-925	52	54	,	,	PUNCT
issue-925	52	55	leased	lease	VERB
issue-925	52	56	fixed	fix	VERB
issue-925	52	57	assets	asset	NOUN
issue-925	52	58	)	)	PUNCT
issue-925	52	59	;	;	PUNCT
issue-925	52	60	–	–	PUNCT
issue-925	52	61	the	the	DET
issue-925	52	62	information	information	NOUN
issue-925	52	63	;	;	PUNCT
issue-925	52	64	that	that	PRON
issue-925	52	65	are	be	AUX
issue-925	52	66	the	the	DET
issue-925	52	67	relationships	relationship	NOUN
issue-925	52	68	with	with	ADP
issue-925	52	69	partners	partner	NOUN
issue-925	52	70	and	and	CCONJ
issue-925	52	71	clients	client	NOUN
issue-925	52	72	;	;	PUNCT
issue-925	52	73	–	–	PUNCT
issue-925	52	74	a	a	DET
issue-925	52	75	human	human	ADJ
issue-925	52	76	capital	capital	NOUN
issue-925	52	77	;	;	PUNCT
issue-925	52	78	–	–	PUNCT
issue-925	52	79	a	a	DET
issue-925	52	80	customer	customer	NOUN
issue-925	52	81	capital	capital	NOUN
issue-925	52	82	(	(	PUNCT
issue-925	52	83	relations	relation	NOUN
issue-925	52	84	with	with	ADP
issue-925	52	85	customers	customer	NOUN
issue-925	52	86	and	and	CCONJ
issue-925	52	87	suppliers	supplier	NOUN
issue-925	52	88	)	)	PUNCT
issue-925	52	89	;	;	PUNCT
issue-925	52	90	–	–	PUNCT
issue-925	52	91	a	a	DET
issue-925	52	92	company	company	NOUN
issue-925	52	93	image	image	NOUN
issue-925	52	94	,	,	PUNCT
issue-925	52	95	organizational	organizational	ADJ
issue-925	52	96	structure	structure	NOUN
issue-925	52	97	of	of	ADP
issue-925	52	98	the	the	DET
issue-925	52	99	enterprise	enterprise	NOUN
issue-925	52	100	,	,	PUNCT
issue-925	52	101	databases	database	NOUN
issue-925	52	102	,	,	PUNCT
issue-925	52	103	administrative	administrative	ADJ
issue-925	52	104	systems	system	NOUN
issue-925	52	105	,	,	PUNCT
issue-925	52	106	research	research	NOUN
issue-925	52	107	and	and	CCONJ
issue-925	52	108	development	development	NOUN
issue-925	52	109	.	.	PUNCT
issue-925	53	1	each	each	PRON
issue-925	53	2	of	of	ADP
issue-925	53	3	the	the	DET
issue-925	53	4	above	above	ADV
issue-925	53	5	-	-	PUNCT
issue-925	53	6	mentioned	mention	VERB
issue-925	53	7	definitions	definition	NOUN
issue-925	53	8	of	of	ADP
issue-925	53	9	the	the	DET
issue-925	53	10	concept	concept	NOUN
issue-925	53	11	of	of	ADP
issue-925	53	12	“	"	PUNCT
issue-925	53	13	hidden	hidden	ADJ
issue-925	53	14	assets	asset	NOUN
issue-925	53	15	”	"	PUNCT
issue-925	53	16	enriches	enrich	VERB
issue-925	53	17	the	the	DET
issue-925	53	18	understanding	understanding	NOUN
issue-925	53	19	of	of	ADP
issue-925	53	20	the	the	DET
issue-925	53	21	essence	essence	NOUN
issue-925	53	22	of	of	ADP
issue-925	53	23	this	this	DET
issue-925	53	24	concept	concept	NOUN
issue-925	53	25	,	,	PUNCT
issue-925	53	26	but	but	CCONJ
issue-925	53	27	none	none	NOUN
issue-925	53	28	of	of	ADP
issue-925	53	29	them	they	PRON
issue-925	53	30	provides	provide	VERB
issue-925	53	31	an	an	DET
issue-925	53	32	exhaustive	exhaustive	ADJ
issue-925	53	33	description	description	NOUN
issue-925	53	34	of	of	ADP
issue-925	53	35	it	it	PRON
issue-925	53	36	.	.	PUNCT
issue-925	54	1	that	that	PRON
issue-925	54	2	is	be	AUX
issue-925	54	3	,	,	PUNCT
issue-925	54	4	we	we	PRON
issue-925	54	5	can	can	AUX
issue-925	54	6	talk	talk	VERB
issue-925	54	7	about	about	ADP
issue-925	54	8	the	the	DET
issue-925	54	9	relevance	relevance	NOUN
issue-925	54	10	of	of	ADP
issue-925	54	11	the	the	DET
issue-925	54	12	task	task	NOUN
issue-925	54	13	of	of	ADP
issue-925	54	14	formulation	formulation	NOUN
issue-925	54	15	of	of	ADP
issue-925	54	16	a	a	DET
issue-925	54	17	generalized	generalized	ADJ
issue-925	54	18	definition	definition	NOUN
issue-925	54	19	of	of	ADP
issue-925	54	20	the	the	DET
issue-925	54	21	concept	concept	NOUN
issue-925	54	22	of	of	ADP
issue-925	54	23	“	"	PUNCT
issue-925	54	24	hidden	hidden	ADJ
issue-925	54	25	assets	asset	NOUN
issue-925	54	26	”	"	PUNCT
issue-925	54	27	,	,	PUNCT
issue-925	54	28	which	which	PRON
issue-925	54	29	would	would	AUX
issue-925	54	30	cover	cover	VERB
issue-925	54	31	all	all	DET
issue-925	54	32	the	the	DET
issue-925	54	33	variety	variety	NOUN
issue-925	54	34	of	of	ADP
issue-925	54	35	points	point	NOUN
issue-925	54	36	of	of	ADP
issue-925	54	37	view	view	NOUN
issue-925	54	38	on	on	ADP
issue-925	54	39	this	this	DET
issue-925	54	40	phenomenon	phenomenon	NOUN
issue-925	54	41	.	.	PUNCT
issue-925	55	1	to	to	PART
issue-925	55	2	solve	solve	VERB
issue-925	55	3	this	this	DET
issue-925	55	4	problem	problem	NOUN
issue-925	55	5	,	,	PUNCT
issue-925	55	6	a	a	DET
issue-925	55	7	methodological	methodological	ADJ
issue-925	55	8	approach	approach	NOUN
issue-925	55	9	was	be	AUX
issue-925	55	10	used	use	VERB
issue-925	55	11	,	,	PUNCT
issue-925	55	12	which	which	PRON
issue-925	55	13	provides	provide	VERB
issue-925	55	14	for	for	ADP
issue-925	55	15	the	the	DET
issue-925	55	16	following	follow	VERB
issue-925	55	17	sequence	sequence	NOUN
issue-925	55	18	of	of	ADP
issue-925	55	19	actions	action	NOUN
issue-925	55	20	(	(	PUNCT
issue-925	55	21	burkynskyi	burkynskyi	PROPN
issue-925	55	22	&	&	CCONJ
issue-925	55	23	horiachuk	horiachuk	PROPN
issue-925	55	24	,	,	PUNCT
issue-925	55	25	2014	2014	NUM
issue-925	55	26	):	):	PUNCT
issue-925	55	27	–	–	PUNCT
issue-925	55	28	structuring	structuring	NOUN
issue-925	55	29	of	of	ADP
issue-925	55	30	existing	exist	VERB
issue-925	55	31	definitions	definition	NOUN
issue-925	55	32	of	of	ADP
issue-925	55	33	the	the	DET
issue-925	55	34	concept	concept	NOUN
issue-925	55	35	under	under	ADP
issue-925	55	36	study	study	NOUN
issue-925	55	37	,	,	PUNCT
issue-925	55	38	namely	namely	ADV
issue-925	55	39	,	,	PUNCT
issue-925	55	40	highlighting	highlight	VERB
issue-925	55	41	in	in	ADP
issue-925	55	42	each	each	PRON
issue-925	55	43	of	of	ADP
issue-925	55	44	them	they	PRON
issue-925	55	45	the	the	DET
issue-925	55	46	generic	generic	ADJ
issue-925	55	47	concept	concept	NOUN
issue-925	55	48	and	and	CCONJ
issue-925	55	49	essential	essential	ADJ
issue-925	55	50	features	feature	NOUN
issue-925	55	51	;	;	PUNCT
issue-925	55	52	–	–	PUNCT
issue-925	55	53	formation	formation	NOUN
issue-925	55	54	of	of	ADP
issue-925	55	55	generalized	generalized	ADJ
issue-925	55	56	generic	generic	ADJ
issue-925	55	57	concepts	concept	NOUN
issue-925	55	58	and	and	CCONJ
issue-925	55	59	essential	essential	ADJ
issue-925	55	60	features	feature	NOUN
issue-925	55	61	;	;	PUNCT
issue-925	55	62	–	–	PUNCT
issue-925	55	63	synthesis	synthesis	NOUN
issue-925	55	64	of	of	ADP
issue-925	55	65	a	a	DET
issue-925	55	66	generalized	generalized	ADJ
issue-925	55	67	definition	definition	NOUN
issue-925	55	68	of	of	ADP
issue-925	55	69	a	a	DET
issue-925	55	70	concept	concept	NOUN
issue-925	55	71	.	.	PUNCT
issue-925	56	1	as	as	ADP
issue-925	56	2	a	a	DET
issue-925	56	3	result	result	NOUN
issue-925	56	4	,	,	PUNCT
issue-925	56	5	a	a	DET
issue-925	56	6	generalized	generalized	ADJ
issue-925	56	7	definition	definition	NOUN
issue-925	56	8	of	of	ADP
issue-925	56	9	the	the	DET
issue-925	56	10	concept	concept	NOUN
issue-925	56	11	of	of	ADP
issue-925	56	12	“	"	PUNCT
issue-925	56	13	hidden	hidden	ADJ
issue-925	56	14	assets	asset	NOUN
issue-925	56	15	”	"	PUNCT
issue-925	56	16	is	be	AUX
issue-925	56	17	proposed	propose	VERB
issue-925	56	18	.	.	PUNCT
issue-925	57	1	these	these	PRON
issue-925	57	2	are	be	AUX
issue-925	57	3	assets	asset	NOUN
issue-925	57	4	whose	whose	DET
issue-925	57	5	value	value	NOUN
issue-925	57	6	on	on	ADP
issue-925	57	7	the	the	DET
issue-925	57	8	company	company	NOUN
issue-925	57	9	’s	’s	PART
issue-925	57	10	balance	balance	NOUN
issue-925	57	11	sheet	sheet	NOUN
issue-925	57	12	is	be	AUX
issue-925	57	13	undervalued	undervalue	VERB
issue-925	57	14	compared	compare	VERB
issue-925	57	15	to	to	ADP
issue-925	57	16	their	their	PRON
issue-925	57	17	real	real	ADJ
issue-925	57	18	value	value	NOUN
issue-925	57	19	,	,	PUNCT
issue-925	57	20	or	or	CCONJ
issue-925	57	21	which	which	PRON
issue-925	57	22	are	be	AUX
issue-925	57	23	not	not	PART
issue-925	57	24	reflected	reflect	VERB
issue-925	57	25	in	in	ADP
issue-925	57	26	the	the	DET
issue-925	57	27	balance	balance	NOUN
issue-925	57	28	sheet	sheet	NOUN
issue-925	57	29	,	,	PUNCT
issue-925	57	30	or	or	CCONJ
issue-925	57	31	which	which	PRON
issue-925	57	32	are	be	AUX
issue-925	57	33	underutilized	underutilize	VERB
issue-925	57	34	and	and	CCONJ
issue-925	57	35	which	which	PRON
issue-925	57	36	are	be	AUX
issue-925	57	37	real	real	ADJ
issue-925	57	38	assets	asset	NOUN
issue-925	57	39	,	,	PUNCT
issue-925	57	40	and	and	CCONJ
issue-925	57	41	which	which	PRON
issue-925	57	42	are	be	AUX
issue-925	57	43	capable	capable	ADJ
issue-925	57	44	to	to	PART
issue-925	57	45	provide	provide	VERB
issue-925	57	46	a	a	DET
issue-925	57	47	competitive	competitive	ADJ
issue-925	57	48	advantage	advantage	NOUN
issue-925	57	49	or	or	CCONJ
issue-925	57	50	economic	economic	ADJ
issue-925	57	51	benefit	benefit	NOUN
issue-925	57	52	.	.	PUNCT
issue-925	58	1	this	this	DET
issue-925	58	2	definition	definition	NOUN
issue-925	58	3	of	of	ADP
issue-925	58	4	the	the	DET
issue-925	58	5	concept	concept	NOUN
issue-925	58	6	of	of	ADP
issue-925	58	7	“	"	PUNCT
issue-925	58	8	hidden	hidden	ADJ
issue-925	58	9	assets	asset	NOUN
issue-925	58	10	”	"	PUNCT
issue-925	58	11	allows	allow	VERB
issue-925	58	12	to	to	PART
issue-925	58	13	combine	combine	VERB
issue-925	58	14	different	different	ADJ
issue-925	58	15	existing	exist	VERB
issue-925	58	16	points	point	NOUN
issue-925	58	17	of	of	ADP
issue-925	58	18	view	view	NOUN
issue-925	58	19	on	on	ADP
issue-925	58	20	this	this	DET
issue-925	58	21	concept	concept	NOUN
issue-925	58	22	and	and	CCONJ
issue-925	58	23	to	to	PART
issue-925	58	24	look	look	VERB
issue-925	58	25	at	at	ADP
issue-925	58	26	the	the	DET
issue-925	58	27	capital	capital	NOUN
issue-925	58	28	of	of	ADP
issue-925	58	29	an	an	DET
issue-925	58	30	enterprise	enterprise	NOUN
issue-925	58	31	in	in	ADP
issue-925	58	32	a	a	DET
issue-925	58	33	broader	broad	ADJ
issue-925	58	34	context	context	NOUN
issue-925	58	35	.	.	PUNCT
issue-925	59	1	separately	separately	ADV
issue-925	59	2	,	,	PUNCT
issue-925	59	3	we	we	PRON
issue-925	59	4	should	should	AUX
issue-925	59	5	consider	consider	VERB
issue-925	59	6	the	the	DET
issue-925	59	7	difference	difference	NOUN
issue-925	59	8	between	between	ADP
issue-925	59	9	the	the	DET
issue-925	59	10	concepts	concept	NOUN
issue-925	59	11	of	of	ADP
issue-925	59	12	“	"	PUNCT
issue-925	59	13	hidden	hidden	ADJ
issue-925	59	14	assets	asset	NOUN
issue-925	59	15	”	"	PUNCT
issue-925	59	16	and	and	CCONJ
issue-925	59	17	“	"	PUNCT
issue-925	59	18	accounted	account	VERB
issue-925	59	19	assets	asset	NOUN
issue-925	59	20	”	"	PUNCT
issue-925	59	21	from	from	ADP
issue-925	59	22	the	the	DET
issue-925	59	23	point	point	NOUN
issue-925	59	24	of	of	ADP
issue-925	59	25	view	view	NOUN
issue-925	59	26	of	of	ADP
issue-925	59	27	law	law	NOUN
issue-925	59	28	.	.	PUNCT
issue-925	60	1	assets	asset	NOUN
issue-925	60	2	that	that	PRON
issue-925	60	3	are	be	AUX
issue-925	60	4	recorded	record	VERB
issue-925	60	5	in	in	ADP
issue-925	60	6	the	the	DET
issue-925	60	7	balance	balance	NOUN
issue-925	60	8	sheet	sheet	NOUN
issue-925	60	9	belong	belong	VERB
issue-925	60	10	to	to	ADP
issue-925	60	11	the	the	DET
issue-925	60	12	enterprise	enterprise	NOUN
issue-925	60	13	based	base	VERB
issue-925	60	14	on	on	ADP
issue-925	60	15	ownership	ownership	NOUN
issue-925	60	16	rights	right	NOUN
issue-925	60	17	.	.	PUNCT
issue-925	61	1	the	the	DET
issue-925	61	2	latter	latter	ADJ
issue-925	61	3	is	be	AUX
issue-925	61	4	considered	consider	VERB
issue-925	61	5	in	in	ADP
issue-925	61	6	the	the	DET
issue-925	61	7	legislation	legislation	NOUN
issue-925	61	8	as	as	ADP
issue-925	61	9	a	a	DET
issue-925	61	10	triad	triad	NOUN
issue-925	61	11	of	of	ADP
issue-925	61	12	the	the	DET
issue-925	61	13	owner	owner	NOUN
issue-925	61	14	’s	’s	PART
issue-925	61	15	rights	right	NOUN
issue-925	61	16	–	–	PUNCT
issue-925	61	17	the	the	DET
issue-925	61	18	right	right	NOUN
issue-925	61	19	to	to	PART
issue-925	61	20	own	own	VERB
issue-925	61	21	,	,	PUNCT
issue-925	61	22	the	the	DET
issue-925	61	23	right	right	NOUN
issue-925	61	24	to	to	PART
issue-925	61	25	use	use	VERB
issue-925	61	26	and	and	CCONJ
issue-925	61	27	the	the	DET
issue-925	61	28	right	right	NOUN
issue-925	61	29	to	to	PART
issue-925	61	30	dispose	dispose	VERB
issue-925	61	31	of	of	ADP
issue-925	61	32	a	a	DET
issue-925	61	33	thing	thing	NOUN
issue-925	61	34	.	.	PUNCT
issue-925	62	1	as	as	ADP
issue-925	62	2	for	for	ADP
issue-925	62	3	hidden	hidden	ADJ
issue-925	62	4	assets	asset	NOUN
issue-925	62	5	,	,	PUNCT
issue-925	62	6	as	as	ADP
issue-925	62	7	a	a	DET
issue-925	62	8	rule	rule	NOUN
issue-925	62	9	,	,	PUNCT
issue-925	62	10	the	the	DET
issue-925	62	11	enterprise	enterprise	NOUN
issue-925	62	12	in	in	ADP
issue-925	62	13	relation	relation	NOUN
issue-925	62	14	to	to	ADP
issue-925	62	15	them	they	PRON
issue-925	62	16	has	have	VERB
issue-925	62	17	only	only	ADV
issue-925	62	18	the	the	DET
issue-925	62	19	right	right	NOUN
issue-925	62	20	to	to	PART
issue-925	62	21	use	use	VERB
issue-925	62	22	.	.	PUNCT
issue-925	63	1	firstly	firstly	ADV
issue-925	63	2	,	,	PUNCT
issue-925	63	3	this	this	PRON
issue-925	63	4	applies	apply	VERB
issue-925	63	5	to	to	ADP
issue-925	63	6	the	the	DET
issue-925	63	7	leased	lease	VERB
issue-925	63	8	fixed	fix	VERB
issue-925	63	9	assets	asset	NOUN
issue-925	63	10	,	,	PUNCT
issue-925	63	11	human	human	ADJ
issue-925	63	12	capital	capital	NOUN
issue-925	63	13	(	(	PUNCT
issue-925	63	14	use	use	NOUN
issue-925	63	15	of	of	ADP
issue-925	63	16	time	time	NOUN
issue-925	63	17	,	,	PUNCT
issue-925	63	18	knowledge	knowledge	NOUN
issue-925	63	19	and	and	CCONJ
issue-925	63	20	skills	skill	NOUN
issue-925	63	21	of	of	ADP
issue-925	63	22	specialists	specialist	NOUN
issue-925	63	23	)	)	PUNCT
issue-925	63	24	.	.	PUNCT
issue-925	64	1	in	in	ADP
issue-925	64	2	other	other	ADJ
issue-925	64	3	words	word	NOUN
issue-925	64	4	,	,	PUNCT
issue-925	64	5	the	the	DET
issue-925	64	6	right	right	NOUN
issue-925	64	7	to	to	PART
issue-925	64	8	use	use	VERB
issue-925	64	9	is	be	AUX
issue-925	64	10	of	of	ADP
issue-925	64	11	crucial	crucial	ADJ
issue-925	64	12	importance	importance	NOUN
issue-925	64	13	.	.	PUNCT
issue-925	65	1	in	in	ADP
issue-925	65	2	this	this	DET
issue-925	65	3	case	case	NOUN
issue-925	65	4	,	,	PUNCT
issue-925	65	5	the	the	DET
issue-925	65	6	assets	asset	NOUN
issue-925	65	7	of	of	ADP
issue-925	65	8	the	the	DET
issue-925	65	9	enterprise	enterprise	NOUN
issue-925	65	10	are	be	AUX
issue-925	65	11	considered	consider	VERB
issue-925	65	12	as	as	ADP
issue-925	65	13	a	a	DET
issue-925	65	14	set	set	NOUN
issue-925	65	15	of	of	ADP
issue-925	65	16	rights	right	NOUN
issue-925	65	17	to	to	PART
issue-925	65	18	receive	receive	VERB
issue-925	65	19	economic	economic	ADJ
issue-925	65	20	benefits	benefit	NOUN
issue-925	65	21	.	.	PUNCT
issue-925	66	1	with	with	ADP
issue-925	66	2	such	such	DET
issue-925	66	3	a	a	DET
issue-925	66	4	broad	broad	ADJ
issue-925	66	5	view	view	NOUN
issue-925	66	6	,	,	PUNCT
issue-925	66	7	the	the	DET
issue-925	66	8	components	component	NOUN
issue-925	66	9	of	of	ADP
issue-925	66	10	the	the	DET
issue-925	66	11	hidden	hide	VERB
issue-925	66	12	capital	capital	NOUN
issue-925	66	13	of	of	ADP
issue-925	66	14	an	an	DET
issue-925	66	15	enterprise	enterprise	NOUN
issue-925	66	16	can	can	AUX
issue-925	66	17	be	be	AUX
issue-925	66	18	identified	identify	VERB
issue-925	66	19	.	.	PUNCT
issue-925	67	1	hidden	hide	VERB
issue-925	67	2	assets	asset	NOUN
issue-925	67	3	are	be	AUX
issue-925	67	4	the	the	DET
issue-925	67	5	missing	miss	VERB
issue-925	67	6	link	link	NOUN
issue-925	67	7	in	in	ADP
issue-925	67	8	determining	determine	VERB
issue-925	67	9	the	the	DET
issue-925	67	10	level	level	NOUN
issue-925	67	11	of	of	ADP
issue-925	67	12	capitalization	capitalization	NOUN
issue-925	67	13	of	of	ADP
issue-925	67	14	an	an	DET
issue-925	67	15	enterprise	enterprise	NOUN
issue-925	67	16	.	.	PUNCT
issue-925	68	1	all	all	DET
issue-925	68	2	other	other	ADJ
issue-925	68	3	things	thing	NOUN
issue-925	68	4	being	be	AUX
issue-925	68	5	equal	equal	ADJ
issue-925	68	6	,	,	PUNCT
issue-925	68	7	the	the	DET
issue-925	68	8	difference	difference	NOUN
issue-925	68	9	in	in	ADP
issue-925	68	10	the	the	DET
issue-925	68	11	level	level	NOUN
issue-925	68	12	of	of	ADP
issue-925	68	13	economic	economic	ADJ
issue-925	68	14	development	development	NOUN
issue-925	68	15	of	of	ADP
issue-925	68	16	enterprises	enterprise	NOUN
issue-925	68	17	can	can	AUX
issue-925	68	18	be	be	AUX
issue-925	68	19	explained	explain	VERB
issue-925	68	20	by	by	ADP
issue-925	68	21	differences	difference	NOUN
issue-925	68	22	in	in	ADP
issue-925	68	23	the	the	DET
issue-925	68	24	volume	volume	NOUN
issue-925	68	25	and	and	CCONJ
issue-925	68	26	structure	structure	NOUN
issue-925	68	27	of	of	ADP
issue-925	68	28	their	their	PRON
issue-925	68	29	hidden	hide	VERB
issue-925	68	30	capital	capital	NOUN
issue-925	68	31	.	.	PUNCT
issue-925	69	1	hidden	hide	VERB
issue-925	69	2	assets	asset	NOUN
issue-925	69	3	can	can	AUX
issue-925	69	4	be	be	AUX
issue-925	69	5	the	the	DET
issue-925	69	6	key	key	NOUN
issue-925	69	7	to	to	ADP
issue-925	69	8	creation	creation	NOUN
issue-925	69	9	of	of	ADP
issue-925	69	10	an	an	DET
issue-925	69	11	enterprise	enterprise	NOUN
issue-925	69	12	’s	’s	PART
issue-925	69	13	development	development	NOUN
issue-925	69	14	strategy	strategy	NOUN
issue-925	69	15	.	.	PUNCT
issue-925	70	1	baltic	baltic	PROPN
issue-925	70	2	journal	journal	PROPN
issue-925	70	3	of	of	ADP
issue-925	70	4	economic	economic	ADJ
issue-925	70	5	studies	study	NOUN
issue-925	70	6	56	56	NUM
issue-925	70	7	vol	vol	NOUN
issue-925	70	8	.	.	PROPN
issue-925	71	1	6	6	NUM
issue-925	71	2	,	,	PUNCT
issue-925	71	3	no	no	INTJ
issue-925	71	4	.	.	NOUN
issue-925	71	5	5	5	NUM
issue-925	71	6	,	,	PUNCT
issue-925	71	7	2020	2020	NUM
issue-925	71	8	2.2	2.2	NUM
issue-925	71	9	.	.	PUNCT
issue-925	72	1	analysis	analysis	NOUN
issue-925	72	2	of	of	ADP
issue-925	72	3	methodological	methodological	ADJ
issue-925	72	4	approaches	approach	NOUN
issue-925	72	5	to	to	ADP
issue-925	72	6	the	the	DET
issue-925	72	7	assessment	assessment	NOUN
issue-925	72	8	of	of	ADP
issue-925	72	9	hidden	hide	VERB
issue-925	72	10	assets	asset	NOUN
issue-925	72	11	to	to	PART
issue-925	72	12	assess	assess	VERB
issue-925	72	13	hidden	hidden	ADJ
issue-925	72	14	assets	asset	NOUN
issue-925	72	15	,	,	PUNCT
issue-925	72	16	experts	expert	NOUN
issue-925	72	17	use	use	VERB
issue-925	72	18	a	a	DET
issue-925	72	19	number	number	NOUN
issue-925	72	20	of	of	ADP
issue-925	72	21	methods	method	NOUN
issue-925	72	22	,	,	PUNCT
issue-925	72	23	which	which	PRON
issue-925	72	24	are	be	AUX
issue-925	72	25	divided	divide	VERB
issue-925	72	26	into	into	ADP
issue-925	72	27	four	four	NUM
issue-925	72	28	groups	group	NOUN
issue-925	72	29	(	(	PUNCT
issue-925	72	30	golovchanskaia	golovchanskaia	PROPN
issue-925	72	31	&	&	CCONJ
issue-925	72	32	stelchenia	stelchenia	PROPN
issue-925	72	33	,	,	PUNCT
issue-925	72	34	2015	2015	NUM
issue-925	72	35	;	;	PUNCT
issue-925	72	36	li	li	PROPN
issue-925	72	37	,	,	PUNCT
issue-925	72	38	et	et	PROPN
issue-925	72	39	al	al	PROPN
issue-925	72	40	,	,	PUNCT
issue-925	72	41	2016	2016	NUM
issue-925	72	42	;	;	PUNCT
issue-925	72	43	sveiby	sveiby	PROPN
issue-925	72	44	,	,	PUNCT
issue-925	72	45	2010	2010	NUM
issue-925	72	46	):	):	PUNCT
issue-925	72	47	–	–	PUNCT
issue-925	72	48	methods	method	NOUN
issue-925	72	49	of	of	ADP
issue-925	72	50	direct	direct	ADJ
issue-925	72	51	valuation	valuation	NOUN
issue-925	72	52	of	of	ADP
issue-925	72	53	hidden	hide	VERB
issue-925	72	54	assets	asset	NOUN
issue-925	72	55	,	,	PUNCT
issue-925	72	56	the	the	DET
issue-925	72	57	essence	essence	NOUN
issue-925	72	58	of	of	ADP
issue-925	72	59	which	which	PRON
issue-925	72	60	is	be	AUX
issue-925	72	61	to	to	PART
issue-925	72	62	evaluate	evaluate	VERB
issue-925	72	63	these	these	DET
issue-925	72	64	assets	asset	NOUN
issue-925	72	65	directly	directly	ADV
issue-925	72	66	;	;	PUNCT
issue-925	72	67	–	–	PUNCT
issue-925	72	68	market	market	NOUN
issue-925	72	69	capitalization	capitalization	NOUN
issue-925	72	70	methods	method	NOUN
issue-925	72	71	that	that	PRON
issue-925	72	72	are	be	AUX
issue-925	72	73	based	base	VERB
issue-925	72	74	on	on	ADP
issue-925	72	75	comparing	compare	VERB
issue-925	72	76	the	the	DET
issue-925	72	77	market	market	NOUN
issue-925	72	78	capitalization	capitalization	NOUN
issue-925	72	79	of	of	ADP
issue-925	72	80	an	an	DET
issue-925	72	81	enterprise	enterprise	NOUN
issue-925	72	82	and	and	CCONJ
issue-925	72	83	the	the	DET
issue-925	72	84	value	value	NOUN
issue-925	72	85	of	of	ADP
issue-925	72	86	its	its	PRON
issue-925	72	87	assets	asset	NOUN
issue-925	72	88	;	;	PUNCT
issue-925	72	89	–	–	PUNCT
issue-925	72	90	methods	method	NOUN
issue-925	72	91	for	for	ADP
issue-925	72	92	estimating	estimate	VERB
issue-925	72	93	the	the	DET
issue-925	72	94	return	return	NOUN
issue-925	72	95	on	on	ADP
issue-925	72	96	use	use	NOUN
issue-925	72	97	of	of	ADP
issue-925	72	98	assets	asset	NOUN
issue-925	72	99	,	,	PUNCT
issue-925	72	100	which	which	PRON
issue-925	72	101	are	be	AUX
issue-925	72	102	based	base	VERB
issue-925	72	103	on	on	ADP
issue-925	72	104	comparison	comparison	NOUN
issue-925	72	105	of	of	ADP
issue-925	72	106	the	the	DET
issue-925	72	107	income	income	NOUN
issue-925	72	108	of	of	ADP
issue-925	72	109	an	an	DET
issue-925	72	110	enterprise	enterprise	NOUN
issue-925	72	111	and	and	CCONJ
issue-925	72	112	the	the	DET
issue-925	72	113	value	value	NOUN
issue-925	72	114	of	of	ADP
issue-925	72	115	its	its	PRON
issue-925	72	116	assets	asset	NOUN
issue-925	72	117	;	;	PUNCT
issue-925	72	118	–	–	PUNCT
issue-925	72	119	scoring	scoring	NOUN
issue-925	72	120	methods	method	NOUN
issue-925	72	121	.	.	PUNCT
issue-925	73	1	they	they	PRON
issue-925	73	2	provide	provide	VERB
issue-925	73	3	for	for	ADP
issue-925	73	4	the	the	DET
issue-925	73	5	identification	identification	NOUN
issue-925	73	6	of	of	ADP
issue-925	73	7	various	various	ADJ
issue-925	73	8	components	component	NOUN
issue-925	73	9	of	of	ADP
issue-925	73	10	hidden	hidden	ADJ
issue-925	73	11	assets	asset	NOUN
issue-925	73	12	,	,	PUNCT
issue-925	73	13	which	which	PRON
issue-925	73	14	will	will	AUX
issue-925	73	15	be	be	AUX
issue-925	73	16	presented	present	VERB
issue-925	73	17	in	in	ADP
issue-925	73	18	the	the	DET
issue-925	73	19	form	form	NOUN
issue-925	73	20	of	of	ADP
issue-925	73	21	a	a	DET
issue-925	73	22	system	system	NOUN
issue-925	73	23	of	of	ADP
issue-925	73	24	indicators	indicator	NOUN
issue-925	73	25	and	and	CCONJ
issue-925	73	26	which	which	PRON
issue-925	73	27	are	be	AUX
issue-925	73	28	evaluated	evaluate	VERB
issue-925	73	29	in	in	ADP
issue-925	73	30	points	point	NOUN
issue-925	73	31	.	.	PUNCT
issue-925	74	1	these	these	DET
issue-925	74	2	methods	method	NOUN
issue-925	74	3	do	do	AUX
issue-925	74	4	not	not	PART
issue-925	74	5	involve	involve	VERB
issue-925	74	6	obtaining	obtain	VERB
issue-925	74	7	monetary	monetary	ADJ
issue-925	74	8	estimates	estimate	NOUN
issue-925	74	9	of	of	ADP
issue-925	74	10	hidden	hidden	ADJ
issue-925	74	11	assets	asset	NOUN
issue-925	74	12	.	.	PUNCT
issue-925	75	1	let	let	VERB
issue-925	75	2	us	we	PRON
issue-925	75	3	take	take	VERB
issue-925	75	4	a	a	DET
issue-925	75	5	closer	close	ADJ
issue-925	75	6	look	look	NOUN
issue-925	75	7	at	at	ADP
issue-925	75	8	these	these	DET
issue-925	75	9	groups	group	NOUN
issue-925	75	10	of	of	ADP
issue-925	75	11	methods	method	NOUN
issue-925	75	12	for	for	ADP
issue-925	75	13	evaluating	evaluate	VERB
issue-925	75	14	hidden	hidden	ADJ
issue-925	75	15	assets	asset	NOUN
issue-925	75	16	.	.	PUNCT
issue-925	76	1	methods	method	NOUN
issue-925	76	2	for	for	ADP
issue-925	76	3	direct	direct	ADJ
issue-925	76	4	valuation	valuation	NOUN
issue-925	76	5	of	of	ADP
issue-925	76	6	hidden	hide	VERB
issue-925	76	7	assets	asset	NOUN
issue-925	76	8	.	.	PUNCT
issue-925	77	1	these	these	DET
issue-925	77	2	methods	method	NOUN
issue-925	77	3	first	first	ADV
issue-925	77	4	determine	determine	VERB
issue-925	77	5	the	the	DET
issue-925	77	6	components	component	NOUN
issue-925	77	7	of	of	ADP
issue-925	77	8	hidden	hidden	ADJ
issue-925	77	9	assets	asset	NOUN
issue-925	77	10	.	.	PUNCT
issue-925	78	1	then	then	ADV
issue-925	78	2	the	the	DET
issue-925	78	3	cost	cost	NOUN
issue-925	78	4	of	of	ADP
issue-925	78	5	each	each	PRON
issue-925	78	6	of	of	ADP
issue-925	78	7	them	they	PRON
issue-925	78	8	is	be	AUX
issue-925	78	9	estimated	estimate	VERB
issue-925	78	10	.	.	PUNCT
issue-925	79	1	the	the	DET
issue-925	79	2	third	third	ADJ
issue-925	79	3	optional	optional	ADJ
issue-925	79	4	step	step	NOUN
issue-925	79	5	is	be	AUX
issue-925	79	6	to	to	PART
issue-925	79	7	determine	determine	VERB
issue-925	79	8	an	an	DET
issue-925	79	9	integral	integral	ADJ
issue-925	79	10	(	(	PUNCT
issue-925	79	11	total	total	ADJ
issue-925	79	12	)	)	PUNCT
issue-925	79	13	estimate	estimate	NOUN
issue-925	79	14	of	of	ADP
issue-925	79	15	the	the	DET
issue-925	79	16	value	value	NOUN
issue-925	79	17	of	of	ADP
issue-925	79	18	hidden	hidden	ADJ
issue-925	79	19	assets	asset	NOUN
issue-925	79	20	.	.	PUNCT
issue-925	80	1	the	the	DET
issue-925	80	2	disadvantages	disadvantage	NOUN
issue-925	80	3	of	of	ADP
issue-925	80	4	this	this	DET
issue-925	80	5	group	group	NOUN
issue-925	80	6	of	of	ADP
issue-925	80	7	methods	method	NOUN
issue-925	80	8	include	include	VERB
issue-925	80	9	:	:	PUNCT
issue-925	80	10	–	–	PUNCT
issue-925	80	11	imperfect	imperfect	ADJ
issue-925	80	12	methods	method	NOUN
issue-925	80	13	for	for	ADP
issue-925	80	14	evaluating	evaluate	VERB
issue-925	80	15	individual	individual	ADJ
issue-925	80	16	components	component	NOUN
issue-925	80	17	of	of	ADP
issue-925	80	18	hidden	hidden	ADJ
issue-925	80	19	assets	asset	NOUN
issue-925	80	20	.	.	PUNCT
issue-925	81	1	this	this	PRON
issue-925	81	2	is	be	AUX
issue-925	81	3	especially	especially	ADV
issue-925	81	4	true	true	ADJ
issue-925	81	5	for	for	ADP
issue-925	81	6	intellectual	intellectual	ADJ
issue-925	81	7	capital	capital	NOUN
issue-925	81	8	,	,	PUNCT
issue-925	81	9	due	due	ADP
issue-925	81	10	to	to	ADP
issue-925	81	11	its	its	PRON
issue-925	81	12	intangible	intangible	ADJ
issue-925	81	13	essence	essence	NOUN
issue-925	81	14	,	,	PUNCT
issue-925	81	15	the	the	DET
issue-925	81	16	uniqueness	uniqueness	NOUN
issue-925	81	17	of	of	ADP
issue-925	81	18	its	its	PRON
issue-925	81	19	individual	individual	ADJ
issue-925	81	20	elements	element	NOUN
issue-925	81	21	;	;	PUNCT
issue-925	81	22	–	–	PUNCT
issue-925	81	23	failure	failure	NOUN
issue-925	81	24	to	to	PART
issue-925	81	25	take	take	VERB
issue-925	81	26	into	into	ADP
issue-925	81	27	account	account	NOUN
issue-925	81	28	the	the	DET
issue-925	81	29	synergistic	synergistic	ADJ
issue-925	81	30	effect	effect	NOUN
issue-925	81	31	of	of	ADP
issue-925	81	32	the	the	DET
issue-925	81	33	interaction	interaction	NOUN
issue-925	81	34	of	of	ADP
issue-925	81	35	various	various	ADJ
issue-925	81	36	components	component	NOUN
issue-925	81	37	of	of	ADP
issue-925	81	38	hidden	hide	VERB
issue-925	81	39	assets	asset	NOUN
issue-925	81	40	.	.	PUNCT
issue-925	82	1	market	market	NOUN
issue-925	82	2	capitalization	capitalization	NOUN
issue-925	82	3	methods	method	NOUN
issue-925	82	4	.	.	PUNCT
issue-925	83	1	they	they	PRON
issue-925	83	2	are	be	AUX
issue-925	83	3	based	base	VERB
issue-925	83	4	on	on	ADP
issue-925	83	5	a	a	DET
issue-925	83	6	comparison	comparison	NOUN
issue-925	83	7	of	of	ADP
issue-925	83	8	the	the	DET
issue-925	83	9	market	market	NOUN
issue-925	83	10	value	value	NOUN
issue-925	83	11	of	of	ADP
issue-925	83	12	an	an	DET
issue-925	83	13	enterprise	enterprise	NOUN
issue-925	83	14	and	and	CCONJ
issue-925	83	15	its	its	PRON
issue-925	83	16	assets	asset	NOUN
issue-925	83	17	.	.	PUNCT
issue-925	84	1	there	there	PRON
issue-925	84	2	are	be	VERB
issue-925	84	3	several	several	ADJ
issue-925	84	4	approaches	approach	NOUN
issue-925	84	5	to	to	ADP
issue-925	84	6	calculation	calculation	NOUN
issue-925	84	7	of	of	ADP
issue-925	84	8	the	the	DET
issue-925	84	9	value	value	NOUN
issue-925	84	10	of	of	ADP
issue-925	84	11	hidden	hidden	ADJ
issue-925	84	12	assets	asset	NOUN
issue-925	84	13	:	:	PUNCT
issue-925	84	14	–	–	PUNCT
issue-925	84	15	as	as	ADP
issue-925	84	16	the	the	DET
issue-925	84	17	difference	difference	NOUN
issue-925	84	18	between	between	ADP
issue-925	84	19	the	the	DET
issue-925	84	20	market	market	NOUN
issue-925	84	21	value	value	NOUN
issue-925	84	22	of	of	ADP
issue-925	84	23	an	an	DET
issue-925	84	24	enterprise	enterprise	NOUN
issue-925	84	25	and	and	CCONJ
issue-925	84	26	the	the	DET
issue-925	84	27	cost	cost	NOUN
issue-925	84	28	of	of	ADP
issue-925	84	29	restoring	restore	VERB
issue-925	84	30	its	its	PRON
issue-925	84	31	assets	asset	NOUN
issue-925	84	32	(	(	PUNCT
issue-925	84	33	reproduction	reproduction	NOUN
issue-925	84	34	cost	cost	NOUN
issue-925	84	35	)	)	PUNCT
issue-925	84	36	;	;	PUNCT
issue-925	84	37	–	–	PUNCT
issue-925	84	38	as	as	ADP
issue-925	84	39	the	the	DET
issue-925	84	40	difference	difference	NOUN
issue-925	84	41	between	between	ADP
issue-925	84	42	the	the	DET
issue-925	84	43	market	market	NOUN
issue-925	84	44	value	value	NOUN
issue-925	84	45	of	of	ADP
issue-925	84	46	an	an	DET
issue-925	84	47	enterprise	enterprise	NOUN
issue-925	84	48	and	and	CCONJ
issue-925	84	49	the	the	DET
issue-925	84	50	cost	cost	NOUN
issue-925	84	51	of	of	ADP
issue-925	84	52	replacing	replace	VERB
issue-925	84	53	its	its	PRON
issue-925	84	54	assets	asset	NOUN
issue-925	84	55	(	(	PUNCT
issue-925	84	56	replacement	replacement	NOUN
issue-925	84	57	cost	cost	NOUN
issue-925	84	58	)	)	PUNCT
issue-925	84	59	;	;	PUNCT
issue-925	84	60	–	–	PUNCT
issue-925	84	61	as	as	ADP
issue-925	84	62	the	the	DET
issue-925	84	63	difference	difference	NOUN
issue-925	84	64	between	between	ADP
issue-925	84	65	the	the	DET
issue-925	84	66	market	market	NOUN
issue-925	84	67	value	value	NOUN
issue-925	84	68	of	of	ADP
issue-925	84	69	an	an	DET
issue-925	84	70	enterprise	enterprise	NOUN
issue-925	84	71	and	and	CCONJ
issue-925	84	72	the	the	DET
issue-925	84	73	book	book	NOUN
issue-925	84	74	value	value	NOUN
issue-925	84	75	of	of	ADP
issue-925	84	76	its	its	PRON
issue-925	84	77	assets	asset	NOUN
issue-925	84	78	(	(	PUNCT
issue-925	84	79	book	book	NOUN
issue-925	84	80	value	value	NOUN
issue-925	84	81	)	)	PUNCT
issue-925	84	82	.	.	PUNCT
issue-925	85	1	the	the	DET
issue-925	85	2	first	first	ADJ
issue-925	85	3	two	two	NUM
issue-925	85	4	approaches	approach	NOUN
issue-925	85	5	in	in	ADP
issue-925	85	6	methodological	methodological	ADJ
issue-925	85	7	terms	term	NOUN
issue-925	85	8	should	should	AUX
issue-925	85	9	give	give	VERB
issue-925	85	10	a	a	DET
issue-925	85	11	more	more	ADV
issue-925	85	12	adequate	adequate	ADJ
issue-925	85	13	assessment	assessment	NOUN
issue-925	85	14	of	of	ADP
issue-925	85	15	hidden	hidden	ADJ
issue-925	85	16	assets	asset	NOUN
issue-925	85	17	,	,	PUNCT
issue-925	85	18	because	because	SCONJ
issue-925	85	19	they	they	PRON
issue-925	85	20	use	use	VERB
issue-925	85	21	an	an	DET
issue-925	85	22	assessment	assessment	NOUN
issue-925	85	23	of	of	ADP
issue-925	85	24	the	the	DET
issue-925	85	25	value	value	NOUN
issue-925	85	26	of	of	ADP
issue-925	85	27	the	the	DET
issue-925	85	28	enterprise	enterprise	NOUN
issue-925	85	29	and	and	CCONJ
issue-925	85	30	its	its	PRON
issue-925	85	31	assets	asset	NOUN
issue-925	85	32	in	in	ADP
issue-925	85	33	actual	actual	ADJ
issue-925	85	34	(	(	PUNCT
issue-925	85	35	current	current	ADJ
issue-925	85	36	)	)	PUNCT
issue-925	85	37	prices	price	NOUN
issue-925	85	38	.	.	PUNCT
issue-925	86	1	as	as	ADP
issue-925	86	2	part	part	NOUN
issue-925	86	3	of	of	ADP
issue-925	86	4	the	the	DET
issue-925	86	5	third	third	ADJ
issue-925	86	6	approach	approach	NOUN
issue-925	86	7	to	to	ADP
issue-925	86	8	calculation	calculation	NOUN
issue-925	86	9	of	of	ADP
issue-925	86	10	the	the	DET
issue-925	86	11	value	value	NOUN
issue-925	86	12	of	of	ADP
issue-925	86	13	hidden	hidden	ADJ
issue-925	86	14	assets	asset	NOUN
issue-925	86	15	,	,	PUNCT
issue-925	86	16	it	it	PRON
issue-925	86	17	is	be	AUX
issue-925	86	18	defined	define	VERB
issue-925	86	19	as	as	ADP
issue-925	86	20	the	the	DET
issue-925	86	21	difference	difference	NOUN
issue-925	86	22	between	between	ADP
issue-925	86	23	the	the	DET
issue-925	86	24	market	market	NOUN
issue-925	86	25	value	value	NOUN
issue-925	86	26	of	of	ADP
issue-925	86	27	an	an	DET
issue-925	86	28	enterprise	enterprise	NOUN
issue-925	86	29	and	and	CCONJ
issue-925	86	30	the	the	DET
issue-925	86	31	book	book	NOUN
issue-925	86	32	value	value	NOUN
issue-925	86	33	of	of	ADP
issue-925	86	34	its	its	PRON
issue-925	86	35	assets	asset	NOUN
issue-925	86	36	.	.	PUNCT
issue-925	87	1	the	the	DET
issue-925	87	2	latter	latter	ADJ
issue-925	87	3	may	may	AUX
issue-925	87	4	differ	differ	VERB
issue-925	87	5	significantly	significantly	ADV
issue-925	87	6	from	from	ADP
issue-925	87	7	the	the	DET
issue-925	87	8	real	real	ADJ
issue-925	87	9	value	value	NOUN
issue-925	87	10	if	if	SCONJ
issue-925	87	11	the	the	DET
issue-925	87	12	indexation	indexation	NOUN
issue-925	87	13	and	and	CCONJ
issue-925	87	14	revaluation	revaluation	NOUN
issue-925	87	15	of	of	ADP
issue-925	87	16	assets	asset	NOUN
issue-925	87	17	has	have	AUX
issue-925	87	18	not	not	PART
issue-925	87	19	been	be	AUX
issue-925	87	20	performed	perform	VERB
issue-925	87	21	.	.	PUNCT
issue-925	88	1	however	however	ADV
issue-925	88	2	,	,	PUNCT
issue-925	88	3	given	give	VERB
issue-925	88	4	the	the	DET
issue-925	88	5	difficulties	difficulty	NOUN
issue-925	88	6	in	in	ADP
issue-925	88	7	estimating	estimate	VERB
issue-925	88	8	the	the	DET
issue-925	88	9	cost	cost	NOUN
issue-925	88	10	of	of	ADP
issue-925	88	11	restoring	restore	VERB
issue-925	88	12	or	or	CCONJ
issue-925	88	13	replacing	replace	VERB
issue-925	88	14	assets	asset	NOUN
issue-925	88	15	,	,	PUNCT
issue-925	88	16	their	their	PRON
issue-925	88	17	book	book	NOUN
issue-925	88	18	value	value	NOUN
issue-925	88	19	is	be	AUX
issue-925	88	20	often	often	ADV
issue-925	88	21	used	use	VERB
issue-925	88	22	in	in	ADP
issue-925	88	23	practice	practice	NOUN
issue-925	88	24	,	,	PUNCT
issue-925	88	25	especially	especially	ADV
issue-925	88	26	when	when	SCONJ
issue-925	88	27	it	it	PRON
issue-925	88	28	comes	come	VERB
issue-925	88	29	to	to	ADP
issue-925	88	30	the	the	DET
issue-925	88	31	evaluation	evaluation	NOUN
issue-925	88	32	of	of	ADP
issue-925	88	33	the	the	DET
issue-925	88	34	enterprises	enterprise	NOUN
issue-925	88	35	in	in	ADP
issue-925	88	36	the	the	DET
issue-925	88	37	industry	industry	NOUN
issue-925	88	38	or	or	CCONJ
issue-925	88	39	the	the	DET
issue-925	88	40	entire	entire	ADJ
issue-925	88	41	market	market	NOUN
issue-925	88	42	.	.	PUNCT
issue-925	89	1	the	the	DET
issue-925	89	2	disadvantage	disadvantage	NOUN
issue-925	89	3	of	of	ADP
issue-925	89	4	the	the	DET
issue-925	89	5	market	market	NOUN
issue-925	89	6	capitalization	capitalization	NOUN
issue-925	89	7	method	method	NOUN
issue-925	89	8	is	be	AUX
issue-925	89	9	the	the	DET
issue-925	89	10	possibility	possibility	NOUN
issue-925	89	11	of	of	ADP
issue-925	89	12	obtaining	obtain	VERB
issue-925	89	13	negative	negative	ADJ
issue-925	89	14	values	value	NOUN
issue-925	89	15	,	,	PUNCT
issue-925	89	16	which	which	PRON
issue-925	89	17	is	be	AUX
issue-925	89	18	due	due	ADJ
issue-925	89	19	to	to	ADP
issue-925	89	20	the	the	DET
issue-925	89	21	algorithm	algorithm	NOUN
issue-925	89	22	for	for	ADP
issue-925	89	23	the	the	DET
issue-925	89	24	calculation	calculation	NOUN
issue-925	89	25	of	of	ADP
issue-925	89	26	the	the	DET
issue-925	89	27	hidden	hide	VERB
issue-925	89	28	assets	asset	NOUN
issue-925	89	29	as	as	ADP
issue-925	89	30	a	a	DET
issue-925	89	31	balance	balance	NOUN
issue-925	89	32	and	and	CCONJ
issue-925	89	33	the	the	DET
issue-925	89	34	use	use	NOUN
issue-925	89	35	of	of	ADP
issue-925	89	36	various	various	ADJ
issue-925	89	37	methodological	methodological	ADJ
issue-925	89	38	approaches	approach	NOUN
issue-925	89	39	to	to	ADP
issue-925	89	40	assessing	assess	VERB
issue-925	89	41	the	the	DET
issue-925	89	42	market	market	NOUN
issue-925	89	43	value	value	NOUN
issue-925	89	44	of	of	ADP
issue-925	89	45	an	an	DET
issue-925	89	46	enterprise	enterprise	NOUN
issue-925	89	47	and	and	CCONJ
issue-925	89	48	the	the	DET
issue-925	89	49	value	value	NOUN
issue-925	89	50	of	of	ADP
issue-925	89	51	its	its	PRON
issue-925	89	52	assets	asset	NOUN
issue-925	89	53	.	.	PUNCT
issue-925	90	1	the	the	DET
issue-925	90	2	tobin	tobin	NOUN
issue-925	90	3	’s	’s	PART
issue-925	90	4	q	q	NOUN
issue-925	90	5	ratio	ratio	NOUN
issue-925	90	6	is	be	AUX
issue-925	90	7	widely	widely	ADV
issue-925	90	8	recognized	recognize	VERB
issue-925	90	9	in	in	ADP
issue-925	90	10	the	the	DET
issue-925	90	11	valuation	valuation	NOUN
issue-925	90	12	of	of	ADP
issue-925	90	13	hidden	hide	VERB
issue-925	90	14	assets	asset	NOUN
issue-925	90	15	,	,	PUNCT
issue-925	90	16	namely	namely	ADV
issue-925	90	17	such	such	DET
issue-925	90	18	a	a	DET
issue-925	90	19	component	component	NOUN
issue-925	90	20	as	as	ADP
issue-925	90	21	intellectual	intellectual	ADJ
issue-925	90	22	capital	capital	NOUN
issue-925	90	23	(	(	PUNCT
issue-925	90	24	hayes	hayes	PROPN
issue-925	90	25	,	,	PUNCT
issue-925	90	26	2020	2020	NUM
issue-925	90	27	;	;	PUNCT
issue-925	90	28	sokolianskii	sokolianskii	NOUN
issue-925	90	29	&	&	CCONJ
issue-925	90	30	sysoeva	sysoeva	PROPN
issue-925	90	31	2015	2015	NUM
issue-925	90	32	)	)	PUNCT
issue-925	90	33	.	.	PUNCT
issue-925	91	1	q	q	X
issue-925	92	1	=	=	PUNCT
issue-925	92	2	p	p	X
issue-925	92	3	/	/	SYM
issue-925	92	4	a	a	X
issue-925	92	5	,	,	PUNCT
issue-925	92	6	(	(	PUNCT
issue-925	92	7	1	1	NUM
issue-925	92	8	)	)	PUNCT
issue-925	92	9	where	where	SCONJ
issue-925	92	10	:	:	PUNCT
issue-925	92	11	p	p	PRON
issue-925	92	12	is	be	AUX
issue-925	92	13	a	a	DET
issue-925	92	14	market	market	NOUN
issue-925	92	15	value	value	NOUN
issue-925	92	16	of	of	ADP
issue-925	92	17	an	an	DET
issue-925	92	18	enterprise	enterprise	NOUN
issue-925	92	19	,	,	PUNCT
issue-925	92	20	which	which	PRON
issue-925	92	21	is	be	AUX
issue-925	92	22	usually	usually	ADV
issue-925	92	23	defined	define	VERB
issue-925	92	24	as	as	ADP
issue-925	92	25	the	the	DET
issue-925	92	26	value	value	NOUN
issue-925	92	27	of	of	ADP
issue-925	92	28	its	its	PRON
issue-925	92	29	shares	share	NOUN
issue-925	92	30	;	;	PUNCT
issue-925	92	31	a	a	PRON
issue-925	92	32	is	be	AUX
issue-925	92	33	a	a	DET
issue-925	92	34	reproduction	reproduction	NOUN
issue-925	92	35	cost	cost	NOUN
issue-925	92	36	of	of	ADP
issue-925	92	37	the	the	DET
issue-925	92	38	enterprise	enterprise	NOUN
issue-925	92	39	’s	’s	PART
issue-925	92	40	assets	asset	NOUN
issue-925	92	41	,	,	PUNCT
issue-925	92	42	that	that	PRON
issue-925	92	43	is	be	AUX
issue-925	92	44	equal	equal	ADJ
issue-925	92	45	to	to	ADP
issue-925	92	46	the	the	DET
issue-925	92	47	sum	sum	NOUN
issue-925	92	48	of	of	ADP
issue-925	92	49	the	the	DET
issue-925	92	50	costs	cost	NOUN
issue-925	92	51	required	require	VERB
issue-925	92	52	to	to	PART
issue-925	92	53	restore	restore	VERB
issue-925	92	54	all	all	DET
issue-925	92	55	its	its	PRON
issue-925	92	56	assets	asset	NOUN
issue-925	92	57	at	at	ADP
issue-925	92	58	current	current	ADJ
issue-925	92	59	prices	price	NOUN
issue-925	92	60	.	.	PUNCT
issue-925	93	1	many	many	ADJ
issue-925	93	2	experts	expert	NOUN
issue-925	93	3	believe	believe	VERB
issue-925	93	4	that	that	SCONJ
issue-925	93	5	when	when	SCONJ
issue-925	93	6	the	the	DET
issue-925	93	7	tobin	tobin	PROPN
issue-925	93	8	q	q	PROPN
issue-925	93	9	ratio	ratio	NOUN
issue-925	93	10	is	be	AUX
issue-925	93	11	greater	great	ADJ
issue-925	93	12	than	than	ADP
issue-925	93	13	one	one	NUM
issue-925	93	14	,	,	PUNCT
issue-925	93	15	it	it	PRON
issue-925	93	16	is	be	AUX
issue-925	93	17	due	due	ADJ
issue-925	93	18	to	to	ADP
issue-925	93	19	the	the	DET
issue-925	93	20	presence	presence	NOUN
issue-925	93	21	of	of	ADP
issue-925	93	22	some	some	DET
issue-925	93	23	assets	asset	NOUN
issue-925	93	24	that	that	PRON
issue-925	93	25	are	be	AUX
issue-925	93	26	not	not	PART
issue-925	93	27	taken	take	VERB
issue-925	93	28	into	into	ADP
issue-925	93	29	account	account	NOUN
issue-925	93	30	in	in	ADP
issue-925	93	31	the	the	DET
issue-925	93	32	balance	balance	NOUN
issue-925	93	33	sheet	sheet	NOUN
issue-925	93	34	of	of	ADP
issue-925	93	35	the	the	DET
issue-925	93	36	enterprise	enterprise	NOUN
issue-925	93	37	;	;	PUNCT
issue-925	93	38	first	first	ADV
issue-925	93	39	,	,	PUNCT
issue-925	93	40	we	we	PRON
issue-925	93	41	are	be	AUX
issue-925	93	42	talking	talk	VERB
issue-925	93	43	about	about	ADP
issue-925	93	44	intellectual	intellectual	ADJ
issue-925	93	45	capital	capital	NOUN
issue-925	93	46	.	.	PUNCT
issue-925	94	1	as	as	ADP
issue-925	94	2	a	a	DET
issue-925	94	3	justification	justification	NOUN
issue-925	94	4	,	,	PUNCT
issue-925	94	5	they	they	PRON
issue-925	94	6	use	use	VERB
issue-925	94	7	the	the	DET
issue-925	94	8	results	result	NOUN
issue-925	94	9	of	of	ADP
issue-925	94	10	calculations	calculation	NOUN
issue-925	94	11	of	of	ADP
issue-925	94	12	the	the	DET
issue-925	94	13	tobin	tobin	NOUN
issue-925	94	14	q	q	PROPN
issue-925	94	15	ratio	ratio	NOUN
issue-925	94	16	for	for	ADP
issue-925	94	17	it	it	PRON
issue-925	94	18	companies	company	NOUN
issue-925	94	19	in	in	ADP
issue-925	94	20	comparison	comparison	NOUN
issue-925	94	21	with	with	ADP
issue-925	94	22	oil	oil	NOUN
issue-925	94	23	and	and	CCONJ
issue-925	94	24	gas	gas	NOUN
issue-925	94	25	and	and	CCONJ
issue-925	94	26	mining	mining	NOUN
issue-925	94	27	companies	company	NOUN
issue-925	94	28	,	,	PUNCT
issue-925	94	29	whose	whose	DET
issue-925	94	30	activities	activity	NOUN
issue-925	94	31	are	be	AUX
issue-925	94	32	based	base	VERB
issue-925	94	33	on	on	ADP
issue-925	94	34	large	large	ADJ
issue-925	94	35	amounts	amount	NOUN
issue-925	94	36	of	of	ADP
issue-925	94	37	physical	physical	ADJ
issue-925	94	38	capital	capital	NOUN
issue-925	94	39	(	(	PUNCT
issue-925	94	40	golovchanskaia	golovchanskaia	PROPN
issue-925	94	41	&	&	CCONJ
issue-925	94	42	stelchenia	stelchenia	PROPN
issue-925	94	43	,	,	PUNCT
issue-925	94	44	2015	2015	NUM
issue-925	94	45	;	;	PUNCT
issue-925	94	46	komarova	komarova	X
issue-925	94	47	&	&	CCONJ
issue-925	94	48	krupina	krupina	PROPN
issue-925	94	49	2017	2017	NUM
issue-925	94	50	)	)	PUNCT
issue-925	94	51	.	.	PUNCT
issue-925	95	1	t.	t.	PROPN
issue-925	95	2	piketty	piketty	PROPN
issue-925	95	3	(	(	PUNCT
issue-925	95	4	2014	2014	NUM
issue-925	95	5	)	)	PUNCT
issue-925	95	6	performed	perform	VERB
issue-925	95	7	calculations	calculation	NOUN
issue-925	95	8	of	of	ADP
issue-925	95	9	the	the	DET
issue-925	95	10	tobin	tobin	NOUN
issue-925	95	11	q	q	PROPN
issue-925	95	12	ratio	ratio	NOUN
issue-925	95	13	for	for	ADP
issue-925	95	14	the	the	DET
issue-925	95	15	developed	develop	VERB
issue-925	95	16	countries	country	NOUN
issue-925	95	17	(	(	PUNCT
issue-925	95	18	the	the	DET
issue-925	95	19	usa	usa	PROPN
issue-925	95	20	,	,	PUNCT
issue-925	95	21	great	great	ADJ
issue-925	95	22	britain	britain	PROPN
issue-925	95	23	,	,	PUNCT
issue-925	95	24	france	france	PROPN
issue-925	95	25	,	,	PUNCT
issue-925	95	26	germany	germany	PROPN
issue-925	95	27	,	,	PUNCT
issue-925	95	28	japan	japan	PROPN
issue-925	95	29	)	)	PUNCT
issue-925	95	30	for	for	ADP
issue-925	95	31	the	the	DET
issue-925	95	32	period	period	NOUN
issue-925	95	33	from	from	ADP
issue-925	95	34	1970	1970	NUM
issue-925	95	35	to	to	ADP
issue-925	95	36	2010	2010	NUM
issue-925	95	37	,	,	PUNCT
issue-925	95	38	which	which	PRON
issue-925	95	39	showed	show	VERB
issue-925	95	40	that	that	SCONJ
issue-925	95	41	the	the	DET
issue-925	95	42	absolute	absolute	ADJ
issue-925	95	43	majority	majority	NOUN
issue-925	95	44	of	of	ADP
issue-925	95	45	companies	company	NOUN
issue-925	95	46	in	in	ADP
issue-925	95	47	developed	develop	VERB
issue-925	95	48	countries	country	NOUN
issue-925	95	49	have	have	VERB
issue-925	95	50	the	the	DET
issue-925	95	51	tobin	tobin	PROPN
issue-925	95	52	q	q	PROPN
issue-925	95	53	ratio	ratio	NOUN
issue-925	95	54	value	value	NOUN
issue-925	95	55	of	of	ADP
issue-925	95	56	less	less	ADJ
issue-925	95	57	than	than	ADP
issue-925	95	58	one	one	NUM
issue-925	95	59	.	.	PUNCT
issue-925	96	1	the	the	DET
issue-925	96	2	average	average	ADJ
issue-925	96	3	tobin	tobin	PROPN
issue-925	96	4	q	q	PROPN
issue-925	96	5	ratio	ratio	NOUN
issue-925	96	6	value	value	NOUN
issue-925	96	7	in	in	ADP
issue-925	96	8	the	the	DET
issue-925	96	9	period	period	NOUN
issue-925	96	10	from	from	ADP
issue-925	96	11	1970	1970	NUM
issue-925	96	12	to	to	ADP
issue-925	96	13	2010	2010	NUM
issue-925	96	14	in	in	ADP
issue-925	96	15	the	the	DET
issue-925	96	16	united	united	PROPN
issue-925	96	17	states	states	PROPN
issue-925	96	18	was	be	AUX
issue-925	96	19	about	about	ADV
issue-925	96	20	0.80	0.80	NUM
issue-925	96	21	.	.	PUNCT
issue-925	97	1	the	the	DET
issue-925	97	2	fact	fact	NOUN
issue-925	97	3	that	that	SCONJ
issue-925	97	4	most	most	ADJ
issue-925	97	5	companies	company	NOUN
issue-925	97	6	in	in	ADP
issue-925	97	7	developed	develop	VERB
issue-925	97	8	countries	country	NOUN
issue-925	97	9	have	have	AUX
issue-925	97	10	the	the	DET
issue-925	97	11	tobin	tobin	PROPN
issue-925	97	12	q	q	PROPN
issue-925	97	13	ratio	ratio	NOUN
issue-925	97	14	value	value	NOUN
issue-925	97	15	of	of	ADP
issue-925	97	16	less	less	ADJ
issue-925	97	17	than	than	ADP
issue-925	97	18	one	one	NUM
issue-925	97	19	can	can	AUX
issue-925	97	20	not	not	PART
issue-925	97	21	indicate	indicate	VERB
issue-925	97	22	the	the	DET
issue-925	97	23	absence	absence	NOUN
issue-925	97	24	or	or	CCONJ
issue-925	97	25	negative	negative	ADJ
issue-925	97	26	value	value	NOUN
issue-925	97	27	of	of	ADP
issue-925	97	28	hidden	hidden	ADJ
issue-925	97	29	assets	asset	NOUN
issue-925	97	30	,	,	PUNCT
issue-925	97	31	especially	especially	ADV
issue-925	97	32	intellectual	intellectual	ADJ
issue-925	97	33	capital	capital	NOUN
issue-925	97	34	,	,	PUNCT
issue-925	97	35	because	because	SCONJ
issue-925	97	36	by	by	ADP
issue-925	97	37	its	its	PRON
issue-925	97	38	nature	nature	NOUN
issue-925	97	39	it	it	PRON
issue-925	97	40	and	and	CCONJ
issue-925	97	41	such	such	DET
issue-925	97	42	a	a	DET
issue-925	97	43	component	component	NOUN
issue-925	97	44	as	as	ADP
issue-925	97	45	human	human	ADJ
issue-925	97	46	capital	capital	NOUN
issue-925	97	47	can	can	AUX
issue-925	97	48	not	not	PART
issue-925	97	49	be	be	AUX
issue-925	97	50	negative	negative	ADJ
issue-925	97	51	.	.	PUNCT
issue-925	98	1	accordingly	accordingly	ADV
issue-925	98	2	,	,	PUNCT
issue-925	98	3	the	the	DET
issue-925	98	4	difference	difference	NOUN
issue-925	98	5	between	between	ADP
issue-925	98	6	the	the	DET
issue-925	98	7	market	market	NOUN
issue-925	98	8	value	value	NOUN
issue-925	98	9	of	of	ADP
issue-925	98	10	a	a	DET
issue-925	98	11	company	company	NOUN
issue-925	98	12	and	and	CCONJ
issue-925	98	13	the	the	DET
issue-925	98	14	value	value	NOUN
issue-925	98	15	of	of	ADP
issue-925	98	16	its	its	PRON
issue-925	98	17	assets	asset	NOUN
issue-925	98	18	or	or	CCONJ
issue-925	98	19	equity	equity	NOUN
issue-925	98	20	can	can	AUX
issue-925	98	21	not	not	PART
issue-925	98	22	be	be	AUX
issue-925	98	23	considered	consider	VERB
issue-925	98	24	the	the	DET
issue-925	98	25	value	value	NOUN
issue-925	98	26	of	of	ADP
issue-925	98	27	hidden	hide	VERB
issue-925	98	28	assets	asset	NOUN
issue-925	98	29	.	.	PUNCT
issue-925	99	1	1	1	X
issue-925	99	2	.	.	X
issue-925	99	3	methods	method	NOUN
issue-925	99	4	for	for	ADP
issue-925	99	5	estimating	estimate	VERB
issue-925	99	6	the	the	DET
issue-925	99	7	return	return	NOUN
issue-925	99	8	on	on	ADP
issue-925	99	9	assets	asset	NOUN
issue-925	99	10	.	.	PUNCT
issue-925	100	1	these	these	DET
issue-925	100	2	methods	method	NOUN
issue-925	100	3	are	be	AUX
issue-925	100	4	based	base	VERB
issue-925	100	5	on	on	ADP
issue-925	100	6	comparison	comparison	NOUN
issue-925	100	7	of	of	ADP
issue-925	100	8	the	the	DET
issue-925	100	9	income	income	NOUN
issue-925	100	10	of	of	ADP
issue-925	100	11	an	an	DET
issue-925	100	12	enterprise	enterprise	NOUN
issue-925	100	13	and	and	CCONJ
issue-925	100	14	the	the	DET
issue-925	100	15	value	value	NOUN
issue-925	100	16	of	of	ADP
issue-925	100	17	its	its	PRON
issue-925	100	18	assets	asset	NOUN
issue-925	100	19	.	.	PUNCT
issue-925	101	1	the	the	DET
issue-925	101	2	approach	approach	NOUN
issue-925	101	3	to	to	ADP
issue-925	101	4	the	the	DET
issue-925	101	5	valuation	valuation	NOUN
issue-925	101	6	of	of	ADP
issue-925	101	7	hidden	hide	VERB
issue-925	101	8	assets	asset	NOUN
issue-925	101	9	,	,	PUNCT
issue-925	101	10	namely	namely	ADV
issue-925	101	11	their	their	PRON
issue-925	101	12	main	main	ADJ
issue-925	101	13	component	component	NOUN
issue-925	101	14	–	–	PUNCT
issue-925	101	15	intellectual	intellectual	ADJ
issue-925	101	16	capital	capital	NOUN
issue-925	101	17	,	,	PUNCT
issue-925	101	18	based	base	VERB
issue-925	101	19	on	on	ADP
issue-925	101	20	the	the	DET
issue-925	101	21	value	value	NOUN
issue-925	101	22	added	add	VERB
issue-925	101	23	intellectual	intellectual	ADJ
issue-925	101	24	coefficient	coefficient	NOUN
issue-925	101	25	(	(	PUNCT
issue-925	101	26	vaic	vaic	ADJ
issue-925	101	27	)	)	PUNCT
issue-925	101	28	model	model	NOUN
issue-925	101	29	,	,	PUNCT
issue-925	101	30	has	have	AUX
issue-925	101	31	been	be	AUX
issue-925	101	32	widely	widely	ADV
issue-925	101	33	recognized	recognize	VERB
issue-925	101	34	.	.	PUNCT
issue-925	102	1	according	accord	VERB
issue-925	102	2	to	to	ADP
issue-925	102	3	the	the	DET
issue-925	102	4	experts	expert	NOUN
issue-925	102	5	,	,	PUNCT
issue-925	102	6	its	its	PRON
issue-925	102	7	advantage	advantage	NOUN
issue-925	102	8	lies	lie	VERB
issue-925	102	9	in	in	ADP
issue-925	102	10	the	the	DET
issue-925	102	11	fact	fact	NOUN
issue-925	102	12	that	that	SCONJ
issue-925	102	13	calculations	calculation	NOUN
issue-925	102	14	are	be	AUX
issue-925	102	15	simple	simple	ADJ
issue-925	102	16	and	and	CCONJ
issue-925	102	17	all	all	DET
issue-925	102	18	the	the	DET
issue-925	102	19	necessary	necessary	ADJ
issue-925	102	20	information	information	NOUN
issue-925	102	21	can	can	AUX
issue-925	102	22	be	be	AUX
issue-925	102	23	easily	easily	ADV
issue-925	102	24	obtained	obtain	VERB
issue-925	102	25	in	in	ADP
issue-925	102	26	the	the	DET
issue-925	102	27	financial	financial	ADJ
issue-925	102	28	statements	statement	NOUN
issue-925	102	29	of	of	ADP
issue-925	102	30	companies	company	NOUN
issue-925	102	31	(	(	PUNCT
issue-925	102	32	bryl	bryl	PROPN
issue-925	102	33	&	&	CCONJ
issue-925	102	34	truskolask	truskolask	PROPN
issue-925	102	35	,	,	PUNCT
issue-925	102	36	2015	2015	NUM
issue-925	102	37	;	;	PUNCT
issue-925	102	38	forte	forte	NOUN
issue-925	102	39	,	,	PUNCT
issue-925	102	40	et	et	PROPN
issue-925	102	41	al	al	PROPN
issue-925	102	42	.	.	PROPN
issue-925	102	43	,	,	PUNCT
issue-925	102	44	2017	2017	NUM
issue-925	102	45	;	;	PUNCT
issue-925	102	46	javornik	javornik	VERB
issue-925	102	47	,	,	PUNCT
issue-925	102	48	et	et	PROPN
issue-925	102	49	al	al	PROPN
issue-925	102	50	.	.	PROPN
issue-925	102	51	,	,	PUNCT
issue-925	102	52	baltic	baltic	PROPN
issue-925	102	53	journal	journal	PROPN
issue-925	102	54	of	of	ADP
issue-925	102	55	economic	economic	ADJ
issue-925	102	56	studies	study	NOUN
issue-925	102	57	57	57	NUM
issue-925	102	58	vol	vol	NOUN
issue-925	102	59	.	.	PROPN
issue-925	103	1	6	6	NUM
issue-925	103	2	,	,	PUNCT
issue-925	103	3	no	no	INTJ
issue-925	103	4	.	.	NOUN
issue-925	103	5	5	5	NUM
issue-925	103	6	,	,	PUNCT
issue-925	103	7	2020	2020	NUM
issue-925	103	8	2012	2012	NUM
issue-925	103	9	;	;	PUNCT
issue-925	103	10	mohamed	mohame	VERB
issue-925	103	11	,	,	PUNCT
issue-925	103	12	2017	2017	NUM
issue-925	103	13	;	;	PUNCT
issue-925	103	14	puliс	puliс	NOUN
issue-925	103	15	,	,	PUNCT
issue-925	103	16	2008	2008	NUM
issue-925	103	17	;	;	PUNCT
issue-925	103	18	smriti	smriti	PROPN
issue-925	103	19	,	,	PUNCT
issue-925	103	20	et	et	PROPN
issue-925	103	21	al	al	PROPN
issue-925	103	22	.	.	PROPN
issue-925	103	23	,	,	PUNCT
issue-925	103	24	2017	2017	NUM
issue-925	103	25	;	;	PUNCT
issue-925	103	26	stahle	stahle	NOUN
issue-925	103	27	,	,	PUNCT
issue-925	103	28	et	et	PROPN
issue-925	103	29	al	al	PROPN
issue-925	103	30	.	.	PROPN
issue-925	103	31	,	,	PUNCT
issue-925	103	32	2011	2011	NUM
issue-925	103	33	;	;	PUNCT
issue-925	103	34	svanadze	svanadze	PROPN
issue-925	103	35	&	&	CCONJ
issue-925	103	36	kowalewska	kowalewska	PROPN
issue-925	103	37	,	,	PUNCT
issue-925	103	38	2015	2015	NUM
issue-925	103	39	)	)	PUNCT
issue-925	103	40	.	.	PUNCT
issue-925	104	1	calculations	calculation	NOUN
issue-925	104	2	of	of	ADP
issue-925	104	3	the	the	DET
issue-925	104	4	vaic	vaic	ADJ
issue-925	104	5	coefficient	coefficient	NOUN
issue-925	104	6	are	be	AUX
issue-925	104	7	based	base	VERB
issue-925	104	8	on	on	ADP
issue-925	104	9	the	the	DET
issue-925	104	10	following	follow	VERB
issue-925	104	11	concepts	concept	NOUN
issue-925	104	12	:	:	PUNCT
issue-925	104	13	–	–	PUNCT
issue-925	104	14	human	human	ADJ
issue-925	104	15	capital	capital	NOUN
issue-925	104	16	(	(	PUNCT
issue-925	104	17	hc	hc	PROPN
issue-925	104	18	)	)	PUNCT
issue-925	104	19	,	,	PUNCT
issue-925	104	20	which	which	PRON
issue-925	104	21	is	be	AUX
issue-925	104	22	interpreted	interpret	VERB
issue-925	104	23	as	as	ADP
issue-925	104	24	staff	staff	NOUN
issue-925	104	25	costs	cost	NOUN
issue-925	104	26	(	(	PUNCT
issue-925	104	27	salaries	salary	NOUN
issue-925	104	28	and	and	CCONJ
issue-925	104	29	accruals	accrual	NOUN
issue-925	104	30	)	)	PUNCT
issue-925	104	31	;	;	PUNCT
issue-925	104	32	–	–	PUNCT
issue-925	104	33	structural	structural	ADJ
issue-925	104	34	capital	capital	NOUN
issue-925	104	35	(	(	PUNCT
issue-925	104	36	sc	sc	PROPN
issue-925	104	37	)	)	PUNCT
issue-925	104	38	,	,	PUNCT
issue-925	104	39	which	which	PRON
issue-925	104	40	is	be	AUX
issue-925	104	41	interpreted	interpret	VERB
issue-925	104	42	as	as	ADP
issue-925	104	43	the	the	DET
issue-925	104	44	difference	difference	NOUN
issue-925	104	45	between	between	ADP
issue-925	104	46	generated	generate	VERB
issue-925	104	47	value	value	NOUN
issue-925	104	48	added	add	VERB
issue-925	104	49	(	(	PUNCT
issue-925	104	50	va	va	NOUN
issue-925	104	51	)	)	PUNCT
issue-925	104	52	and	and	CCONJ
issue-925	104	53	human	human	ADJ
issue-925	104	54	capital	capital	NOUN
issue-925	104	55	(	(	PUNCT
issue-925	104	56	hc	hc	PROPN
issue-925	104	57	)	)	PUNCT
issue-925	104	58	,	,	PUNCT
issue-925	104	59	i.e.	i.e.	X
issue-925	104	60	sc	sc	X
issue-925	104	61	=	=	PROPN
issue-925	104	62	va	va	PROPN
issue-925	104	63	-	-	PUNCT
issue-925	104	64	hc	hc	NOUN
issue-925	104	65	;	;	PUNCT
issue-925	104	66	–	–	PUNCT
issue-925	104	67	capital	capital	NOUN
issue-925	104	68	employed	employ	VERB
issue-925	104	69	(	(	PUNCT
issue-925	104	70	ce	ce	PROPN
issue-925	104	71	)	)	PUNCT
issue-925	104	72	,	,	PUNCT
issue-925	104	73	which	which	PRON
issue-925	104	74	is	be	AUX
issue-925	104	75	interpreted	interpret	VERB
issue-925	104	76	as	as	ADP
issue-925	104	77	the	the	DET
issue-925	104	78	book	book	NOUN
issue-925	104	79	value	value	NOUN
issue-925	104	80	of	of	ADP
issue-925	104	81	the	the	DET
issue-925	104	82	net	net	ADJ
issue-925	104	83	asset	asset	NOUN
issue-925	104	84	,	,	PUNCT
issue-925	104	85	i.e.	i.e.	X
issue-925	104	86	as	as	ADP
issue-925	104	87	equity	equity	NOUN
issue-925	104	88	.	.	PUNCT
issue-925	105	1	based	base	VERB
issue-925	105	2	on	on	ADP
issue-925	105	3	these	these	DET
issue-925	105	4	definitions	definition	NOUN
issue-925	105	5	and	and	CCONJ
issue-925	105	6	assumptions	assumption	NOUN
issue-925	105	7	,	,	PUNCT
issue-925	105	8	the	the	DET
issue-925	105	9	vaic	vaic	ADJ
issue-925	105	10	coefficient	coefficient	NOUN
issue-925	105	11	is	be	AUX
issue-925	105	12	calculated	calculate	VERB
issue-925	105	13	as	as	ADP
issue-925	105	14	the	the	DET
issue-925	105	15	sum	sum	NOUN
issue-925	105	16	of	of	ADP
issue-925	105	17	the	the	DET
issue-925	105	18	following	follow	VERB
issue-925	105	19	performance	performance	NOUN
issue-925	105	20	indicators	indicator	NOUN
issue-925	105	21	:	:	PUNCT
issue-925	105	22	–	–	PUNCT
issue-925	105	23	capital	capital	NOUN
issue-925	105	24	efficiency	efficiency	NOUN
issue-925	105	25	(	(	PUNCT
issue-925	105	26	cee	cee	NOUN
issue-925	105	27	)	)	PUNCT
issue-925	105	28	=	=	SYM
issue-925	105	29	va	va	PROPN
issue-925	105	30	/	/	SYM
issue-925	105	31	ce	ce	PROPN
issue-925	105	32	;	;	PUNCT
issue-925	105	33	–	–	PUNCT
issue-925	105	34	human	human	ADJ
issue-925	105	35	capital	capital	NOUN
issue-925	105	36	efficiency	efficiency	NOUN
issue-925	105	37	(	(	PUNCT
issue-925	105	38	hce	hce	X
issue-925	105	39	)	)	PUNCT
issue-925	105	40	=	=	SYM
issue-925	105	41	va	va	PROPN
issue-925	105	42	/	/	SYM
issue-925	105	43	hc	hc	PROPN
issue-925	105	44	;	;	PUNCT
issue-925	105	45	–	–	PUNCT
issue-925	105	46	structural	structural	ADJ
issue-925	105	47	capital	capital	NOUN
issue-925	105	48	efficiency	efficiency	NOUN
issue-925	105	49	(	(	PUNCT
issue-925	105	50	sce	sce	NOUN
issue-925	105	51	)	)	PUNCT
issue-925	105	52	=	=	SYM
issue-925	105	53	sc	sc	PROPN
issue-925	105	54	/	/	SYM
issue-925	105	55	va	va	PROPN
issue-925	105	56	.	.	PUNCT
issue-925	106	1	vaic	vaic	PROPN
issue-925	106	2	=	=	SYM
issue-925	106	3	cee	cee	PROPN
issue-925	106	4	+	+	CCONJ
issue-925	106	5	hce	hce	PROPN
issue-925	106	6	+	+	CCONJ
issue-925	106	7	sce	sce	PROPN
issue-925	106	8	(	(	PUNCT
issue-925	106	9	2	2	NUM
issue-925	106	10	)	)	PUNCT
issue-925	106	11	the	the	DET
issue-925	106	12	average	average	ADJ
issue-925	106	13	values	value	NOUN
issue-925	106	14	of	of	ADP
issue-925	106	15	the	the	DET
issue-925	106	16	vaic	vaic	ADJ
issue-925	106	17	coefficient	coefficient	NOUN
issue-925	106	18	of	of	ADP
issue-925	106	19	ukrainian	ukrainian	ADJ
issue-925	106	20	enterprises	enterprise	NOUN
issue-925	106	21	by	by	ADP
issue-925	106	22	type	type	NOUN
issue-925	106	23	of	of	ADP
issue-925	106	24	economic	economic	ADJ
issue-925	106	25	activity	activity	NOUN
issue-925	106	26	in	in	ADP
issue-925	106	27	the	the	DET
issue-925	106	28	period	period	NOUN
issue-925	106	29	from	from	ADP
issue-925	106	30	2012	2012	NUM
issue-925	106	31	to	to	ADP
issue-925	106	32	2018	2018	NUM
issue-925	106	33	are	be	AUX
issue-925	106	34	presented	present	VERB
issue-925	106	35	in	in	ADP
issue-925	106	36	table	table	NOUN
issue-925	106	37	1	1	NUM
issue-925	106	38	,	,	PUNCT
issue-925	106	39	which	which	PRON
issue-925	106	40	shows	show	VERB
issue-925	106	41	that	that	SCONJ
issue-925	106	42	it	it	PRON
issue-925	106	43	has	have	VERB
issue-925	106	44	a	a	DET
issue-925	106	45	value	value	NOUN
issue-925	106	46	greater	great	ADJ
issue-925	106	47	than	than	ADP
issue-925	106	48	2.5	2.5	NUM
issue-925	106	49	,	,	PUNCT
issue-925	106	50	which	which	PRON
issue-925	106	51	is	be	AUX
issue-925	106	52	according	accord	VERB
issue-925	106	53	to	to	ADP
issue-925	106	54	classification	classification	NOUN
issue-925	106	55	of	of	ADP
issue-925	106	56	pulic	pulic	NOUN
issue-925	106	57	indicates	indicate	VERB
issue-925	106	58	very	very	ADV
issue-925	106	59	efficient	efficient	ADJ
issue-925	106	60	business	business	NOUN
issue-925	106	61	management	management	NOUN
issue-925	106	62	(	(	PUNCT
issue-925	106	63	puliс	puliс	NOUN
issue-925	106	64	,	,	PUNCT
issue-925	106	65	2008	2008	NUM
issue-925	106	66	)	)	PUNCT
issue-925	106	67	.	.	PUNCT
issue-925	107	1	however	however	ADV
issue-925	107	2	,	,	PUNCT
issue-925	107	3	this	this	PRON
issue-925	107	4	contradicts	contradict	VERB
issue-925	107	5	the	the	DET
issue-925	107	6	current	current	ADJ
issue-925	107	7	state	state	NOUN
issue-925	107	8	of	of	ADP
issue-925	107	9	the	the	DET
issue-925	107	10	economy	economy	NOUN
issue-925	107	11	and	and	CCONJ
issue-925	107	12	the	the	DET
issue-925	107	13	processes	process	NOUN
issue-925	107	14	of	of	ADP
issue-925	107	15	deindustrialization	deindustrialization	NOUN
issue-925	107	16	and	and	CCONJ
issue-925	107	17	dominance	dominance	NOUN
issue-925	107	18	of	of	ADP
issue-925	107	19	raw	raw	ADJ
issue-925	107	20	materials	material	NOUN
issue-925	107	21	industries	industry	NOUN
issue-925	107	22	in	in	ADP
issue-925	107	23	the	the	DET
issue-925	107	24	country	country	NOUN
issue-925	107	25	.	.	PUNCT
issue-925	108	1	table	table	NOUN
issue-925	108	2	1	1	NUM
issue-925	108	3	average	average	ADJ
issue-925	108	4	values	value	NOUN
issue-925	108	5	of	of	ADP
issue-925	108	6	the	the	DET
issue-925	108	7	vaic	vaic	ADJ
issue-925	108	8	coefficient	coefficient	NOUN
issue-925	108	9	for	for	ADP
issue-925	108	10	ukrainian	ukrainian	ADJ
issue-925	108	11	enterprises	enterprise	NOUN
issue-925	108	12	as	as	ADP
issue-925	108	13	a	a	DET
issue-925	108	14	whole	whole	NOUN
issue-925	108	15	and	and	CCONJ
issue-925	108	16	by	by	ADP
issue-925	108	17	type	type	NOUN
issue-925	108	18	of	of	ADP
issue-925	108	19	activity	activity	NOUN
issue-925	108	20	in	in	ADP
issue-925	108	21	the	the	DET
issue-925	108	22	period	period	NOUN
issue-925	108	23	from	from	ADP
issue-925	108	24	2012	2012	NUM
issue-925	108	25	to	to	ADP
issue-925	108	26	2018	2018	NUM
issue-925	108	27	vaic	vaic	ADV
issue-925	108	28	total	total	ADJ
issue-925	108	29	4.17	4.17	NUM
issue-925	108	30	agriculture	agriculture	NOUN
issue-925	108	31	5.72	5.72	NUM
issue-925	108	32	industry	industry	NOUN
issue-925	108	33	4.13	4.13	NUM
issue-925	108	34	construction	construction	NOUN
issue-925	108	35	3.82	3.82	NUM
issue-925	108	36	trade	trade	NOUN
issue-925	108	37	5.69	5.69	NUM
issue-925	108	38	transport	transport	NOUN
issue-925	108	39	3.36	3.36	NUM
issue-925	108	40	source	source	NOUN
issue-925	108	41	:	:	PUNCT
issue-925	108	42	calculated	calculate	VERB
issue-925	108	43	on	on	ADP
issue-925	108	44	the	the	DET
issue-925	108	45	basis	basis	NOUN
issue-925	108	46	of	of	ADP
issue-925	108	47	data	datum	NOUN
issue-925	108	48	from	from	ADP
issue-925	108	49	the	the	DET
issue-925	108	50	statistical	statistical	ADJ
issue-925	108	51	collection	collection	NOUN
issue-925	108	52	“	"	PUNCT
issue-925	108	53	activities	activity	NOUN
issue-925	108	54	of	of	ADP
issue-925	108	55	business	business	NOUN
issue-925	108	56	entities	entity	NOUN
issue-925	108	57	”	"	PUNCT
issue-925	108	58	for	for	ADP
issue-925	108	59	2018	2018	NUM
issue-925	108	60	to	to	PART
issue-925	108	61	explain	explain	VERB
issue-925	108	62	this	this	DET
issue-925	108	63	contradiction	contradiction	NOUN
issue-925	108	64	,	,	PUNCT
issue-925	108	65	we	we	PRON
issue-925	108	66	will	will	AUX
issue-925	108	67	consider	consider	VERB
issue-925	108	68	the	the	DET
issue-925	108	69	methodological	methodological	ADJ
issue-925	108	70	basis	basis	NOUN
issue-925	108	71	of	of	ADP
issue-925	108	72	the	the	DET
issue-925	108	73	vaic	vaic	ADJ
issue-925	108	74	coefficient	coefficient	NOUN
issue-925	108	75	model	model	NOUN
issue-925	108	76	.	.	PUNCT
issue-925	109	1	it	it	PRON
issue-925	109	2	uses	use	VERB
issue-925	109	3	such	such	ADJ
issue-925	109	4	concepts	concept	NOUN
issue-925	109	5	as	as	ADP
issue-925	109	6	“	"	PUNCT
issue-925	109	7	human	human	ADJ
issue-925	109	8	capital	capital	NOUN
issue-925	109	9	”	"	PUNCT
issue-925	109	10	,	,	PUNCT
issue-925	109	11	“	"	PUNCT
issue-925	109	12	structural	structural	ADJ
issue-925	109	13	capital	capital	NOUN
issue-925	109	14	”	"	PUNCT
issue-925	109	15	and	and	CCONJ
issue-925	109	16	“	"	PUNCT
issue-925	109	17	intellectual	intellectual	ADJ
issue-925	109	18	capital	capital	NOUN
issue-925	109	19	”	"	PUNCT
issue-925	109	20	.	.	PUNCT
issue-925	110	1	however	however	ADV
issue-925	110	2	,	,	PUNCT
issue-925	110	3	their	their	PRON
issue-925	110	4	interpretation	interpretation	NOUN
issue-925	110	5	and	and	CCONJ
issue-925	110	6	understanding	understanding	NOUN
issue-925	110	7	do	do	AUX
issue-925	110	8	not	not	PART
issue-925	110	9	correspond	correspond	VERB
issue-925	110	10	to	to	ADP
issue-925	110	11	the	the	DET
issue-925	110	12	generally	generally	ADV
issue-925	110	13	accepted	accept	VERB
issue-925	110	14	ones	one	NOUN
issue-925	110	15	.	.	PUNCT
issue-925	111	1	firstly	firstly	ADV
issue-925	111	2	,	,	PUNCT
issue-925	111	3	in	in	ADP
issue-925	111	4	the	the	DET
issue-925	111	5	model	model	NOUN
issue-925	111	6	,	,	PUNCT
issue-925	111	7	human	human	ADJ
issue-925	111	8	capital	capital	NOUN
issue-925	111	9	is	be	AUX
issue-925	111	10	interpreted	interpret	VERB
issue-925	111	11	as	as	ADP
issue-925	111	12	personnel	personnel	NOUN
issue-925	111	13	costs	cost	NOUN
issue-925	111	14	(	(	PUNCT
issue-925	111	15	wages	wage	NOUN
issue-925	111	16	and	and	CCONJ
issue-925	111	17	accruals	accrual	NOUN
issue-925	111	18	)	)	PUNCT
issue-925	111	19	.	.	PUNCT
issue-925	112	1	however	however	ADV
issue-925	112	2	,	,	PUNCT
issue-925	112	3	this	this	PRON
issue-925	112	4	is	be	AUX
issue-925	112	5	not	not	PART
issue-925	112	6	human	human	ADJ
issue-925	112	7	capital	capital	NOUN
issue-925	112	8	,	,	PUNCT
issue-925	112	9	but	but	CCONJ
issue-925	112	10	a	a	DET
issue-925	112	11	payment	payment	NOUN
issue-925	112	12	for	for	ADP
issue-925	112	13	its	its	PRON
issue-925	112	14	use	use	NOUN
issue-925	112	15	.	.	PUNCT
issue-925	113	1	just	just	ADV
issue-925	113	2	as	as	SCONJ
issue-925	113	3	the	the	DET
issue-925	113	4	rent	rent	NOUN
issue-925	113	5	for	for	ADP
issue-925	113	6	the	the	DET
issue-925	113	7	use	use	NOUN
issue-925	113	8	of	of	ADP
issue-925	113	9	physical	physical	ADJ
issue-925	113	10	capital	capital	NOUN
issue-925	113	11	(	(	PUNCT
issue-925	113	12	fixed	fix	VERB
issue-925	113	13	assets	asset	NOUN
issue-925	113	14	)	)	PUNCT
issue-925	113	15	is	be	AUX
issue-925	113	16	not	not	PART
issue-925	113	17	physical	physical	ADJ
issue-925	113	18	capital	capital	NOUN
issue-925	113	19	.	.	PUNCT
issue-925	114	1	the	the	DET
issue-925	114	2	same	same	ADJ
issue-925	114	3	can	can	AUX
issue-925	114	4	be	be	AUX
issue-925	114	5	said	say	VERB
issue-925	114	6	about	about	ADP
issue-925	114	7	interest	interest	NOUN
issue-925	114	8	on	on	ADP
issue-925	114	9	deposits	deposit	NOUN
issue-925	114	10	in	in	ADP
issue-925	114	11	banks	bank	NOUN
issue-925	114	12	,	,	PUNCT
issue-925	114	13	because	because	SCONJ
issue-925	114	14	this	this	PRON
issue-925	114	15	is	be	AUX
issue-925	114	16	a	a	DET
issue-925	114	17	fee	fee	NOUN
issue-925	114	18	for	for	ADP
issue-925	114	19	the	the	DET
issue-925	114	20	use	use	NOUN
issue-925	114	21	of	of	ADP
issue-925	114	22	financial	financial	ADJ
issue-925	114	23	capital	capital	NOUN
issue-925	114	24	,	,	PUNCT
issue-925	114	25	and	and	CCONJ
issue-925	114	26	not	not	PART
issue-925	114	27	it	it	PRON
issue-925	114	28	itself	itself	PRON
issue-925	114	29	.	.	PUNCT
issue-925	115	1	in	in	ADP
issue-925	115	2	many	many	ADJ
issue-925	115	3	scientific	scientific	ADJ
issue-925	115	4	papers	paper	NOUN
issue-925	115	5	,	,	PUNCT
issue-925	115	6	personnel	personnel	NOUN
issue-925	115	7	costs	cost	NOUN
issue-925	115	8	are	be	AUX
issue-925	115	9	used	use	VERB
issue-925	115	10	to	to	PART
issue-925	115	11	estimate	estimate	VERB
issue-925	115	12	human	human	ADJ
issue-925	115	13	capital	capital	NOUN
issue-925	115	14	based	base	VERB
issue-925	115	15	on	on	ADP
issue-925	115	16	a	a	DET
issue-925	115	17	revenue	revenue	NOUN
issue-925	115	18	-	-	PUNCT
issue-925	115	19	based	base	VERB
issue-925	115	20	approach	approach	NOUN
issue-925	115	21	by	by	ADP
issue-925	115	22	discounting	discount	VERB
issue-925	115	23	them	they	PRON
issue-925	115	24	and	and	CCONJ
issue-925	115	25	then	then	ADV
issue-925	115	26	adding	add	VERB
issue-925	115	27	them	they	PRON
issue-925	115	28	up	up	ADP
issue-925	115	29	or	or	CCONJ
issue-925	115	30	capitalizing	capitalize	VERB
issue-925	115	31	them	they	PRON
issue-925	115	32	(	(	PUNCT
issue-925	115	33	koritckii	koritckii	PROPN
issue-925	115	34	,	,	PUNCT
issue-925	115	35	2013	2013	NUM
issue-925	115	36	)	)	PUNCT
issue-925	115	37	.	.	PUNCT
issue-925	116	1	this	this	DET
issue-925	116	2	assessment	assessment	NOUN
issue-925	116	3	of	of	ADP
issue-925	116	4	human	human	ADJ
issue-925	116	5	capital	capital	NOUN
issue-925	116	6	is	be	AUX
issue-925	116	7	several	several	ADJ
issue-925	116	8	times	time	NOUN
issue-925	116	9	or	or	CCONJ
issue-925	116	10	even	even	ADV
issue-925	116	11	higher	high	ADJ
issue-925	116	12	than	than	ADP
issue-925	116	13	the	the	DET
issue-925	116	14	cost	cost	NOUN
issue-925	116	15	of	of	ADP
issue-925	116	16	personnel	personnel	NOUN
issue-925	116	17	.	.	PUNCT
issue-925	117	1	secondly	secondly	ADV
issue-925	117	2	,	,	PUNCT
issue-925	117	3	in	in	ADP
issue-925	117	4	the	the	DET
issue-925	117	5	vaic	vaic	ADJ
issue-925	117	6	ratio	ratio	NOUN
issue-925	117	7	model	model	NOUN
issue-925	117	8	,	,	PUNCT
issue-925	117	9	structural	structural	ADJ
issue-925	117	10	capital	capital	NOUN
issue-925	117	11	(	(	PUNCT
issue-925	117	12	sc	sc	PROPN
issue-925	117	13	)	)	PUNCT
issue-925	117	14	is	be	AUX
issue-925	117	15	defined	define	VERB
issue-925	117	16	as	as	ADP
issue-925	117	17	the	the	DET
issue-925	117	18	difference	difference	NOUN
issue-925	117	19	between	between	ADP
issue-925	117	20	value	value	NOUN
issue-925	117	21	added	add	VERB
issue-925	117	22	(	(	PUNCT
issue-925	117	23	va	va	NOUN
issue-925	117	24	)	)	PUNCT
issue-925	117	25	and	and	CCONJ
issue-925	117	26	human	human	ADJ
issue-925	117	27	capital	capital	NOUN
issue-925	117	28	(	(	PUNCT
issue-925	117	29	hc	hc	PROPN
issue-925	117	30	)	)	PUNCT
issue-925	117	31	sc	sc	PROPN
issue-925	117	32	=	=	PROPN
issue-925	117	33	va	va	PROPN
issue-925	117	34	–	–	PUNCT
issue-925	117	35	hc	hc	PROPN
issue-925	117	36	.	.	PUNCT
issue-925	118	1	(	(	PUNCT
issue-925	118	2	3	3	X
issue-925	118	3	)	)	PUNCT
issue-925	118	4	if	if	SCONJ
issue-925	118	5	we	we	PRON
issue-925	118	6	take	take	VERB
issue-925	118	7	into	into	ADP
issue-925	118	8	account	account	NOUN
issue-925	118	9	the	the	DET
issue-925	118	10	definition	definition	NOUN
issue-925	118	11	of	of	ADP
issue-925	118	12	va	va	NOUN
issue-925	118	13	given	give	VERB
issue-925	118	14	in	in	ADP
issue-925	118	15	the	the	DET
issue-925	118	16	model	model	NOUN
issue-925	118	17	,	,	PUNCT
issue-925	118	18	namely	namely	ADV
issue-925	118	19	va	va	X
issue-925	118	20	=	=	SYM
issue-925	118	21	hc	hc	PROPN
issue-925	119	1	+	+	X
issue-925	119	2	p	p	X
issue-925	119	3	+	+	NOUN
issue-925	119	4	a	a	X
issue-925	119	5	,	,	PUNCT
issue-925	119	6	(	(	PUNCT
issue-925	119	7	4	4	NUM
issue-925	119	8	)	)	PUNCT
issue-925	119	9	where	where	SCONJ
issue-925	119	10	:	:	PUNCT
issue-925	119	11	hc	hc	NOUN
issue-925	119	12	is	be	AUX
issue-925	119	13	human	human	ADJ
issue-925	119	14	capital	capital	NOUN
issue-925	119	15	:	:	PUNCT
issue-925	119	16	p	p	X
issue-925	119	17	is	be	AUX
issue-925	119	18	operating	operate	VERB
issue-925	119	19	profit	profit	NOUN
issue-925	119	20	;	;	PUNCT
issue-925	119	21	a	a	PRON
issue-925	119	22	is	be	AUX
issue-925	119	23	amortization	amortization	NOUN
issue-925	119	24	;	;	PUNCT
issue-925	119	25	then	then	ADV
issue-925	119	26	we	we	PRON
issue-925	119	27	get	get	VERB
issue-925	119	28	that	that	DET
issue-925	119	29	sc	sc	PROPN
issue-925	120	1	=	=	PUNCT
issue-925	120	2	p	p	PROPN
issue-925	120	3	+	+	NOUN
issue-925	120	4	a.	a.	NOUN
issue-925	120	5	(	(	PUNCT
issue-925	120	6	5	5	NUM
issue-925	120	7	)	)	PUNCT
issue-925	120	8	however	however	ADV
issue-925	120	9	,	,	PUNCT
issue-925	120	10	structural	structural	ADJ
issue-925	120	11	capital	capital	NOUN
issue-925	120	12	can	can	AUX
issue-925	120	13	not	not	PART
issue-925	120	14	be	be	AUX
issue-925	120	15	calculated	calculate	VERB
issue-925	120	16	as	as	ADP
issue-925	120	17	the	the	DET
issue-925	120	18	sum	sum	NOUN
issue-925	120	19	of	of	ADP
issue-925	120	20	operating	operate	VERB
issue-925	120	21	profit	profit	NOUN
issue-925	120	22	and	and	CCONJ
issue-925	120	23	amortization	amortization	NOUN
issue-925	120	24	,	,	PUNCT
issue-925	120	25	because	because	SCONJ
issue-925	120	26	the	the	DET
issue-925	120	27	experts	expert	NOUN
issue-925	120	28	define	define	VERB
issue-925	120	29	it	it	PRON
issue-925	120	30	as	as	ADP
issue-925	120	31	software	software	NOUN
issue-925	120	32	,	,	PUNCT
issue-925	120	33	organizational	organizational	ADJ
issue-925	120	34	structures	structure	NOUN
issue-925	120	35	,	,	PUNCT
issue-925	120	36	ideas	idea	NOUN
issue-925	120	37	,	,	PUNCT
issue-925	120	38	trademarks	trademark	NOUN
issue-925	120	39	,	,	PUNCT
issue-925	120	40	patents	patent	NOUN
issue-925	120	41	,	,	PUNCT
issue-925	120	42	license	license	NOUN
issue-925	120	43	agreements	agreement	NOUN
issue-925	120	44	,	,	PUNCT
issue-925	120	45	customer	customer	NOUN
issue-925	120	46	relations	relation	NOUN
issue-925	120	47	,	,	PUNCT
issue-925	120	48	etc	etc	X
issue-925	120	49	.	.	X
issue-925	120	50	in	in	ADP
issue-925	120	51	addition	addition	NOUN
issue-925	120	52	,	,	PUNCT
issue-925	120	53	when	when	SCONJ
issue-925	120	54	operating	operating	NOUN
issue-925	120	55	profit	profit	NOUN
issue-925	120	56	is	be	AUX
issue-925	120	57	negative	negative	ADJ
issue-925	120	58	,	,	PUNCT
issue-925	120	59	the	the	DET
issue-925	120	60	company	company	NOUN
issue-925	120	61	’s	’s	PART
issue-925	120	62	structural	structural	ADJ
issue-925	120	63	capital	capital	NOUN
issue-925	120	64	can	can	AUX
issue-925	120	65	also	also	ADV
issue-925	120	66	be	be	AUX
issue-925	120	67	negative	negative	ADJ
issue-925	120	68	,	,	PUNCT
issue-925	120	69	which	which	PRON
issue-925	120	70	contradicts	contradict	VERB
issue-925	120	71	its	its	PRON
issue-925	120	72	essence	essence	NOUN
issue-925	120	73	(	(	PUNCT
issue-925	120	74	fijałkowska	fijałkowska	PROPN
issue-925	120	75	,	,	PUNCT
issue-925	120	76	2014	2014	NUM
issue-925	120	77	)	)	PUNCT
issue-925	120	78	.	.	PUNCT
issue-925	121	1	thirdly	thirdly	ADV
issue-925	121	2	,	,	PUNCT
issue-925	121	3	in	in	ADP
issue-925	121	4	the	the	DET
issue-925	121	5	vaic	vaic	ADJ
issue-925	121	6	coefficient	coefficient	NOUN
issue-925	121	7	model	model	NOUN
issue-925	121	8	,	,	PUNCT
issue-925	121	9	the	the	DET
issue-925	121	10	sum	sum	NOUN
issue-925	121	11	of	of	ADP
issue-925	121	12	structural	structural	ADJ
issue-925	121	13	and	and	CCONJ
issue-925	121	14	human	human	ADJ
issue-925	121	15	capital	capital	NOUN
issue-925	121	16	is	be	AUX
issue-925	121	17	defined	define	VERB
issue-925	121	18	as	as	ADP
issue-925	121	19	intellectual	intellectual	ADJ
issue-925	121	20	capital	capital	NOUN
issue-925	121	21	(	(	PUNCT
issue-925	121	22	ic	ic	NUM
issue-925	121	23	)	)	PUNCT
issue-925	121	24	and	and	CCONJ
issue-925	121	25	as	as	SCONJ
issue-925	121	26	value	value	NOUN
issue-925	121	27	added	add	VERB
issue-925	121	28	(	(	PUNCT
issue-925	121	29	va	va	NOUN
issue-925	121	30	)	)	PUNCT
issue-925	121	31	.	.	PUNCT
issue-925	122	1	that	that	PRON
issue-925	122	2	is	be	AUX
issue-925	122	3	,	,	PUNCT
issue-925	122	4	intellectual	intellectual	ADJ
issue-925	122	5	capital	capital	NOUN
issue-925	122	6	is	be	AUX
issue-925	122	7	defined	define	VERB
issue-925	122	8	as	as	SCONJ
issue-925	122	9	gross	gross	ADJ
issue-925	122	10	value	value	NOUN
issue-925	122	11	added	add	VERB
issue-925	122	12	iс	iс	NOUN
issue-925	122	13	=	=	X
issue-925	122	14	va	va	PROPN
issue-925	122	15	.	.	PUNCT
issue-925	123	1	(	(	PUNCT
issue-925	123	2	6	6	NUM
issue-925	123	3	)	)	PUNCT
issue-925	123	4	however	however	ADV
issue-925	123	5	,	,	PUNCT
issue-925	123	6	this	this	PRON
issue-925	123	7	does	do	AUX
issue-925	123	8	not	not	PART
issue-925	123	9	contradict	contradict	VERB
issue-925	123	10	the	the	DET
issue-925	123	11	economic	economic	ADJ
issue-925	123	12	essence	essence	NOUN
issue-925	123	13	of	of	ADP
issue-925	123	14	value	value	NOUN
issue-925	123	15	added	add	VERB
issue-925	123	16	,	,	PUNCT
issue-925	123	17	which	which	PRON
issue-925	123	18	is	be	AUX
issue-925	123	19	created	create	VERB
issue-925	123	20	by	by	ADP
issue-925	123	21	all	all	DET
issue-925	123	22	types	type	NOUN
issue-925	123	23	of	of	ADP
issue-925	123	24	capital	capital	NOUN
issue-925	123	25	used	use	VERB
issue-925	123	26	by	by	ADP
issue-925	123	27	the	the	DET
issue-925	123	28	enterprise	enterprise	NOUN
issue-925	123	29	–	–	PUNCT
issue-925	123	30	physical	physical	ADJ
issue-925	123	31	,	,	PUNCT
issue-925	123	32	natural	natural	ADJ
issue-925	123	33	,	,	PUNCT
issue-925	123	34	intellectual	intellectual	ADJ
issue-925	123	35	,	,	PUNCT
issue-925	123	36	social	social	ADJ
issue-925	123	37	,	,	PUNCT
issue-925	123	38	financial	financial	ADJ
issue-925	123	39	,	,	PUNCT
issue-925	123	40	etc	etc	X
issue-925	123	41	.	.	X
issue-925	123	42	therefore	therefore	ADV
issue-925	123	43	,	,	PUNCT
issue-925	123	44	value	value	NOUN
issue-925	123	45	added	add	VERB
issue-925	123	46	can	can	AUX
issue-925	123	47	not	not	PART
issue-925	123	48	be	be	AUX
issue-925	123	49	considered	consider	VERB
issue-925	123	50	as	as	ADP
issue-925	123	51	intellectual	intellectual	ADJ
issue-925	123	52	capital	capital	NOUN
issue-925	123	53	.	.	PUNCT
issue-925	124	1	thus	thus	ADV
issue-925	124	2	,	,	PUNCT
issue-925	124	3	the	the	DET
issue-925	124	4	vaic	vaic	ADJ
issue-925	124	5	coefficient	coefficient	NOUN
issue-925	124	6	model	model	NOUN
issue-925	124	7	declares	declare	VERB
issue-925	124	8	the	the	DET
issue-925	124	9	use	use	NOUN
issue-925	124	10	of	of	ADP
issue-925	124	11	the	the	DET
issue-925	124	12	concept	concept	NOUN
issue-925	124	13	of	of	ADP
issue-925	124	14	intellectual	intellectual	ADJ
issue-925	124	15	capital	capital	NOUN
issue-925	124	16	,	,	PUNCT
issue-925	124	17	but	but	CCONJ
issue-925	124	18	in	in	ADP
issue-925	124	19	fact	fact	NOUN
issue-925	124	20	,	,	PUNCT
issue-925	124	21	it	it	PRON
issue-925	124	22	does	do	AUX
issue-925	124	23	not	not	PART
issue-925	124	24	have	have	VERB
issue-925	124	25	this	this	PRON
issue-925	124	26	,	,	PUNCT
issue-925	124	27	and	and	CCONJ
issue-925	124	28	therefore	therefore	ADV
issue-925	124	29	it	it	PRON
issue-925	124	30	can	can	AUX
issue-925	124	31	not	not	PART
issue-925	124	32	be	be	AUX
issue-925	124	33	considered	consider	VERB
issue-925	124	34	as	as	ADP
issue-925	124	35	a	a	DET
issue-925	124	36	tool	tool	NOUN
issue-925	124	37	for	for	ADP
issue-925	124	38	evaluating	evaluate	VERB
issue-925	124	39	intellectual	intellectual	ADJ
issue-925	124	40	capital	capital	NOUN
issue-925	124	41	scoring	scoring	NOUN
issue-925	124	42	methods	method	NOUN
issue-925	124	43	.	.	PUNCT
issue-925	125	1	these	these	DET
issue-925	125	2	methods	method	NOUN
issue-925	125	3	determine	determine	VERB
issue-925	125	4	the	the	DET
issue-925	125	5	various	various	ADJ
issue-925	125	6	components	component	NOUN
issue-925	125	7	of	of	ADP
issue-925	125	8	intellectual	intellectual	ADJ
issue-925	125	9	capital	capital	NOUN
issue-925	125	10	that	that	PRON
issue-925	125	11	will	will	AUX
issue-925	125	12	be	be	AUX
issue-925	125	13	represented	represent	VERB
issue-925	125	14	in	in	ADP
issue-925	125	15	the	the	DET
issue-925	125	16	system	system	NOUN
issue-925	125	17	of	of	ADP
issue-925	125	18	indicators	indicator	NOUN
issue-925	125	19	or	or	CCONJ
issue-925	125	20	in	in	ADP
issue-925	125	21	charts	chart	NOUN
issue-925	125	22	.	.	PUNCT
issue-925	126	1	the	the	DET
issue-925	126	2	use	use	NOUN
issue-925	126	3	of	of	ADP
issue-925	126	4	scoring	scoring	NOUN
issue-925	126	5	methods	method	NOUN
issue-925	126	6	does	do	AUX
issue-925	126	7	not	not	PART
issue-925	126	8	provide	provide	VERB
issue-925	126	9	for	for	ADP
issue-925	126	10	obtaining	obtain	VERB
issue-925	126	11	a	a	DET
issue-925	126	12	monetary	monetary	ADJ
issue-925	126	13	assessment	assessment	NOUN
issue-925	126	14	of	of	ADP
issue-925	126	15	intellectual	intellectual	ADJ
issue-925	126	16	capital	capital	NOUN
issue-925	126	17	.	.	PUNCT
issue-925	127	1	the	the	DET
issue-925	127	2	advantages	advantage	NOUN
issue-925	127	3	of	of	ADP
issue-925	127	4	these	these	DET
issue-925	127	5	methods	method	NOUN
issue-925	127	6	are	be	AUX
issue-925	127	7	that	that	SCONJ
issue-925	127	8	they	they	PRON
issue-925	127	9	can	can	AUX
issue-925	127	10	create	create	VERB
issue-925	127	11	a	a	DET
issue-925	127	12	more	more	ADV
issue-925	127	13	complete	complete	ADJ
issue-925	127	14	picture	picture	NOUN
issue-925	127	15	of	of	ADP
issue-925	127	16	the	the	DET
issue-925	127	17	state	state	NOUN
issue-925	127	18	of	of	ADP
issue-925	127	19	the	the	DET
issue-925	127	20	enterprise	enterprise	NOUN
issue-925	127	21	than	than	ADP
issue-925	127	22	financial	financial	ADJ
issue-925	127	23	indicators	indicator	NOUN
issue-925	127	24	,	,	PUNCT
issue-925	127	25	and	and	CCONJ
issue-925	127	26	that	that	SCONJ
issue-925	127	27	they	they	PRON
issue-925	127	28	can	can	AUX
issue-925	127	29	be	be	AUX
issue-925	127	30	easily	easily	ADV
issue-925	127	31	applied	apply	VERB
issue-925	127	32	at	at	ADP
issue-925	127	33	any	any	DET
issue-925	127	34	level	level	NOUN
issue-925	127	35	of	of	ADP
issue-925	127	36	the	the	DET
issue-925	127	37	organization	organization	NOUN
issue-925	127	38	.	.	PUNCT
issue-925	128	1	they	they	PRON
issue-925	128	2	are	be	AUX
issue-925	128	3	measured	measure	VERB
issue-925	128	4	closer	close	ADV
issue-925	128	5	to	to	ADP
issue-925	128	6	the	the	DET
issue-925	128	7	event	event	NOUN
issue-925	128	8	and	and	CCONJ
issue-925	128	9	therefore	therefore	ADV
issue-925	128	10	reporting	report	VERB
issue-925	128	11	can	can	AUX
issue-925	128	12	be	be	AUX
issue-925	128	13	obtained	obtain	VERB
issue-925	128	14	more	more	ADV
issue-925	128	15	accurately	accurately	ADV
issue-925	128	16	and	and	CCONJ
issue-925	128	17	faster	fast	ADJ
issue-925	128	18	than	than	ADP
issue-925	128	19	purely	purely	ADV
issue-925	128	20	financial	financial	ADJ
issue-925	128	21	indicators	indicator	NOUN
issue-925	128	22	.	.	PUNCT
issue-925	129	1	the	the	DET
issue-925	129	2	disadvantages	disadvantage	NOUN
issue-925	129	3	of	of	ADP
issue-925	129	4	these	these	DET
issue-925	129	5	methods	method	NOUN
issue-925	129	6	are	be	AUX
issue-925	129	7	that	that	SCONJ
issue-925	129	8	metrics	metric	NOUN
issue-925	129	9	are	be	AUX
issue-925	129	10	contextual	contextual	ADJ
issue-925	129	11	and	and	CCONJ
issue-925	129	12	must	must	AUX
issue-925	129	13	be	be	AUX
issue-925	129	14	configured	configure	VERB
issue-925	129	15	separately	separately	ADV
issue-925	129	16	for	for	ADP
issue-925	129	17	each	each	DET
issue-925	129	18	enterprise	enterprise	NOUN
issue-925	129	19	and	and	CCONJ
issue-925	129	20	each	each	DET
issue-925	129	21	goal	goal	NOUN
issue-925	129	22	,	,	PUNCT
issue-925	129	23	which	which	PRON
issue-925	129	24	makes	make	VERB
issue-925	129	25	it	it	PRON
issue-925	129	26	very	very	ADV
issue-925	129	27	difficult	difficult	ADJ
issue-925	129	28	to	to	PART
issue-925	129	29	compare	compare	VERB
issue-925	129	30	different	different	ADJ
issue-925	129	31	enterprises	enterprise	NOUN
issue-925	129	32	.	.	PUNCT
issue-925	130	1	scoring	scoring	NOUN
issue-925	130	2	methods	method	NOUN
issue-925	130	3	are	be	AUX
issue-925	130	4	relatively	relatively	ADV
issue-925	130	5	new	new	ADJ
issue-925	130	6	and	and	CCONJ
issue-925	130	7	are	be	AUX
issue-925	130	8	not	not	PART
issue-925	130	9	easily	easily	ADV
issue-925	130	10	perceived	perceive	VERB
issue-925	130	11	by	by	ADP
issue-925	130	12	society	society	NOUN
issue-925	130	13	and	and	CCONJ
issue-925	130	14	managers	manager	NOUN
issue-925	130	15	,	,	PUNCT
issue-925	130	16	who	who	PRON
issue-925	130	17	are	be	AUX
issue-925	130	18	used	use	VERB
issue-925	130	19	baltic	baltic	ADJ
issue-925	130	20	journal	journal	PROPN
issue-925	130	21	of	of	ADP
issue-925	130	22	economic	economic	ADJ
issue-925	130	23	studies	study	NOUN
issue-925	130	24	58	58	NUM
issue-925	130	25	vol	vol	NOUN
issue-925	130	26	.	.	PROPN
issue-925	131	1	6	6	NUM
issue-925	131	2	,	,	PUNCT
issue-925	131	3	no	no	INTJ
issue-925	131	4	.	.	NOUN
issue-925	131	5	5	5	NUM
issue-925	131	6	,	,	PUNCT
issue-925	131	7	2020	2020	NUM
issue-925	131	8	mainly	mainly	ADV
issue-925	131	9	to	to	ADP
issue-925	131	10	using	use	VERB
issue-925	131	11	financial	financial	ADJ
issue-925	131	12	indicators	indicator	NOUN
issue-925	131	13	(	(	PUNCT
issue-925	131	14	golovchanskaia	golovchanskaia	PROPN
issue-925	131	15	&	&	CCONJ
issue-925	131	16	stelchenia	stelchenia	PROPN
issue-925	131	17	,	,	PUNCT
issue-925	131	18	2015	2015	NUM
issue-925	131	19	;	;	PUNCT
issue-925	131	20	mohamed	mohame	VERB
issue-925	131	21	,	,	PUNCT
issue-925	131	22	2017	2017	NUM
issue-925	131	23	;	;	PUNCT
issue-925	131	24	sveiby	sveiby	PROPN
issue-925	131	25	,	,	PUNCT
issue-925	131	26	2010	2010	NUM
issue-925	131	27	)	)	PUNCT
issue-925	131	28	.	.	PUNCT
issue-925	132	1	summing	sum	VERB
issue-925	132	2	up	up	ADP
issue-925	132	3	the	the	DET
issue-925	132	4	analysis	analysis	NOUN
issue-925	132	5	of	of	ADP
issue-925	132	6	existing	exist	VERB
issue-925	132	7	methods	method	NOUN
issue-925	132	8	for	for	ADP
issue-925	132	9	evaluation	evaluation	NOUN
issue-925	132	10	of	of	ADP
issue-925	132	11	hidden	hide	VERB
issue-925	132	12	assets	asset	NOUN
issue-925	132	13	and	and	CCONJ
issue-925	132	14	their	their	PRON
issue-925	132	15	main	main	ADJ
issue-925	132	16	component	component	NOUN
issue-925	132	17	–	–	PUNCT
issue-925	132	18	intellectual	intellectual	ADJ
issue-925	132	19	capital	capital	NOUN
issue-925	132	20	,	,	PUNCT
issue-925	132	21	it	it	PRON
issue-925	132	22	should	should	AUX
issue-925	132	23	be	be	AUX
issue-925	132	24	noted	note	VERB
issue-925	132	25	that	that	SCONJ
issue-925	132	26	they	they	PRON
issue-925	132	27	have	have	VERB
issue-925	132	28	significant	significant	ADJ
issue-925	132	29	methodological	methodological	ADJ
issue-925	132	30	flaws	flaw	NOUN
issue-925	132	31	and	and	CCONJ
issue-925	132	32	difficulties	difficulty	NOUN
issue-925	132	33	in	in	ADP
issue-925	132	34	applying	apply	VERB
issue-925	132	35	and	and	CCONJ
issue-925	132	36	collecting	collect	VERB
issue-925	132	37	the	the	DET
issue-925	132	38	necessary	necessary	ADJ
issue-925	132	39	initial	initial	ADJ
issue-925	132	40	data	datum	NOUN
issue-925	132	41	.	.	PUNCT
issue-925	133	1	3	3	X
issue-925	133	2	.	.	X
issue-925	133	3	methods	method	NOUN
issue-925	133	4	when	when	SCONJ
issue-925	133	5	making	make	VERB
issue-925	133	6	an	an	DET
issue-925	133	7	investment	investment	NOUN
issue-925	133	8	,	,	PUNCT
issue-925	133	9	an	an	DET
issue-925	133	10	investor	investor	NOUN
issue-925	133	11	sacrifices	sacrifice	VERB
issue-925	133	12	something	something	PRON
issue-925	133	13	less	less	ADJ
issue-925	133	14	today	today	NOUN
issue-925	133	15	for	for	ADP
issue-925	133	16	the	the	DET
issue-925	133	17	sake	sake	NOUN
issue-925	133	18	of	of	ADP
issue-925	133	19	getting	get	VERB
issue-925	133	20	something	something	PRON
issue-925	133	21	more	more	ADJ
issue-925	133	22	tomorrow	tomorrow	NOUN
issue-925	133	23	.	.	PUNCT
issue-925	134	1	that	that	PRON
issue-925	134	2	is	be	AUX
issue-925	134	3	,	,	PUNCT
issue-925	134	4	it	it	PRON
issue-925	134	5	means	mean	VERB
issue-925	134	6	that	that	SCONJ
issue-925	134	7	the	the	DET
issue-925	134	8	investor	investor	NOUN
issue-925	134	9	invests	invest	VERB
issue-925	134	10	in	in	ADP
issue-925	134	11	an	an	DET
issue-925	134	12	enterprise	enterprise	NOUN
issue-925	134	13	and	and	CCONJ
issue-925	134	14	,	,	PUNCT
issue-925	134	15	accordingly	accordingly	ADV
issue-925	134	16	,	,	PUNCT
issue-925	134	17	forms	form	VERB
issue-925	134	18	his	his	PRON
issue-925	134	19	or	or	CCONJ
issue-925	134	20	her	her	PRON
issue-925	134	21	asset	asset	NOUN
issue-925	134	22	expects	expect	VERB
issue-925	134	23	not	not	PART
issue-925	134	24	only	only	ADV
issue-925	134	25	to	to	PART
issue-925	134	26	return	return	VERB
issue-925	134	27	the	the	DET
issue-925	134	28	investment	investment	NOUN
issue-925	134	29	,	,	PUNCT
issue-925	134	30	but	but	CCONJ
issue-925	134	31	also	also	ADV
issue-925	134	32	to	to	PART
issue-925	134	33	receive	receive	VERB
issue-925	134	34	additional	additional	ADJ
issue-925	134	35	income	income	NOUN
issue-925	134	36	(	(	PUNCT
issue-925	134	37	capital	capital	NOUN
issue-925	134	38	)	)	PUNCT
issue-925	134	39	.	.	PUNCT
issue-925	135	1	that	that	PRON
issue-925	135	2	is	be	AUX
issue-925	135	3	,	,	PUNCT
issue-925	135	4	the	the	DET
issue-925	135	5	cost	cost	NOUN
issue-925	135	6	(	(	PUNCT
issue-925	135	7	capitalization	capitalization	NOUN
issue-925	135	8	)	)	PUNCT
issue-925	135	9	of	of	ADP
issue-925	135	10	an	an	DET
issue-925	135	11	enterprise	enterprise	NOUN
issue-925	135	12	based	base	VERB
issue-925	135	13	on	on	ADP
issue-925	135	14	the	the	DET
issue-925	135	15	income	income	NOUN
issue-925	135	16	approach	approach	NOUN
issue-925	135	17	should	should	AUX
issue-925	135	18	be	be	AUX
issue-925	135	19	greater	great	ADJ
issue-925	135	20	than	than	ADP
issue-925	135	21	based	base	VERB
issue-925	135	22	on	on	ADP
issue-925	135	23	the	the	DET
issue-925	135	24	investment	investment	NOUN
issue-925	135	25	(	(	PUNCT
issue-925	135	26	cost	cost	NOUN
issue-925	135	27	)	)	PUNCT
issue-925	135	28	approach	approach	NOUN
issue-925	135	29	.	.	PUNCT
issue-925	136	1	one	one	NUM
issue-925	136	2	of	of	ADP
issue-925	136	3	the	the	DET
issue-925	136	4	main	main	ADJ
issue-925	136	5	factors	factor	NOUN
issue-925	136	6	in	in	ADP
issue-925	136	7	this	this	DET
issue-925	136	8	state	state	NOUN
issue-925	136	9	of	of	ADP
issue-925	136	10	affairs	affair	NOUN
issue-925	136	11	is	be	AUX
issue-925	136	12	the	the	DET
issue-925	136	13	presence	presence	NOUN
issue-925	136	14	of	of	ADP
issue-925	136	15	hidden	hide	VERB
issue-925	136	16	assets	asset	NOUN
issue-925	136	17	.	.	PUNCT
issue-925	137	1	as	as	ADP
issue-925	137	2	the	the	DET
issue-925	137	3	basic	basic	ADJ
issue-925	137	4	provisions	provision	NOUN
issue-925	137	5	of	of	ADP
issue-925	137	6	the	the	DET
issue-925	137	7	methodological	methodological	ADJ
issue-925	137	8	base	base	NOUN
issue-925	137	9	for	for	ADP
issue-925	137	10	assessing	assess	VERB
issue-925	137	11	hidden	hidden	ADJ
issue-925	137	12	assets	asset	NOUN
issue-925	137	13	,	,	PUNCT
issue-925	137	14	the	the	DET
issue-925	137	15	following	follow	VERB
issue-925	137	16	are	be	AUX
issue-925	137	17	proposed	propose	VERB
issue-925	137	18	:	:	PUNCT
issue-925	137	19	–	–	PUNCT
issue-925	137	20	capital	capital	NOUN
issue-925	137	21	is	be	AUX
issue-925	137	22	the	the	DET
issue-925	137	23	value	value	NOUN
issue-925	137	24	that	that	PRON
issue-925	137	25	creates	create	VERB
issue-925	137	26	added	add	VERB
issue-925	137	27	value	value	NOUN
issue-925	137	28	;	;	PUNCT
issue-925	137	29	–	–	PUNCT
issue-925	137	30	capital	capital	NOUN
issue-925	137	31	of	of	ADP
issue-925	137	32	an	an	DET
issue-925	137	33	enterprise	enterprise	NOUN
issue-925	137	34	is	be	AUX
issue-925	137	35	a	a	DET
issue-925	137	36	broader	broad	ADJ
issue-925	137	37	concept	concept	NOUN
issue-925	137	38	than	than	ADP
issue-925	137	39	its	its	PRON
issue-925	137	40	balance	balance	NOUN
issue-925	137	41	sheet	sheet	NOUN
issue-925	137	42	assets	asset	NOUN
issue-925	137	43	.	.	PUNCT
issue-925	138	1	capital	capital	NOUN
issue-925	138	2	of	of	ADP
issue-925	138	3	the	the	DET
issue-925	138	4	enterprise	enterprise	NOUN
issue-925	138	5	,	,	PUNCT
issue-925	138	6	which	which	PRON
issue-925	138	7	ensures	ensure	VERB
issue-925	138	8	the	the	DET
issue-925	138	9	creation	creation	NOUN
issue-925	138	10	of	of	ADP
issue-925	138	11	gross	gross	ADJ
issue-925	138	12	value	value	NOUN
issue-925	138	13	added	add	VERB
issue-925	138	14	,	,	PUNCT
issue-925	138	15	is	be	AUX
issue-925	138	16	the	the	DET
issue-925	138	17	assets	asset	NOUN
issue-925	138	18	that	that	PRON
issue-925	138	19	are	be	AUX
issue-925	138	20	accounted	account	VERB
issue-925	138	21	for	for	ADP
issue-925	138	22	in	in	ADP
issue-925	138	23	the	the	DET
issue-925	138	24	balance	balance	NOUN
issue-925	138	25	sheet	sheet	NOUN
issue-925	138	26	of	of	ADP
issue-925	138	27	the	the	DET
issue-925	138	28	enterprise	enterprise	NOUN
issue-925	138	29	,	,	PUNCT
issue-925	138	30	and	and	CCONJ
issue-925	138	31	hidden	hidden	ADJ
issue-925	138	32	assets	asset	NOUN
issue-925	138	33	,	,	PUNCT
issue-925	138	34	including	include	VERB
issue-925	138	35	human	human	ADJ
issue-925	138	36	capital	capital	NOUN
issue-925	138	37	,	,	PUNCT
issue-925	138	38	leased	lease	VERB
issue-925	138	39	physical	physical	ADJ
issue-925	138	40	assets	asset	NOUN
issue-925	138	41	(	(	PUNCT
issue-925	138	42	fixed	fix	VERB
issue-925	138	43	assets	asset	NOUN
issue-925	138	44	,	,	PUNCT
issue-925	138	45	etc	etc	X
issue-925	138	46	.	.	X
issue-925	138	47	)	)	PUNCT
issue-925	138	48	,	,	PUNCT
issue-925	138	49	natural	natural	ADJ
issue-925	138	50	capital	capital	NOUN
issue-925	138	51	,	,	PUNCT
issue-925	138	52	social	social	ADJ
issue-925	138	53	capital	capital	NOUN
issue-925	138	54	and	and	CCONJ
issue-925	138	55	other	other	ADJ
issue-925	138	56	hidden	hide	VERB
issue-925	138	57	assets	asset	NOUN
issue-925	138	58	(	(	PUNCT
issue-925	138	59	figure	figure	NOUN
issue-925	138	60	1	1	NUM
issue-925	138	61	)	)	PUNCT
issue-925	138	62	;	;	PUNCT
issue-925	138	63	–	–	PUNCT
issue-925	138	64	main	main	ADJ
issue-925	138	65	result	result	NOUN
issue-925	138	66	of	of	ADP
issue-925	138	67	the	the	DET
issue-925	138	68	company	company	NOUN
issue-925	138	69	’s	’s	PART
issue-925	138	70	activity	activity	NOUN
issue-925	138	71	is	be	AUX
issue-925	138	72	gross	gross	ADJ
issue-925	138	73	value	value	NOUN
issue-925	138	74	added	add	VERB
issue-925	138	75	,	,	PUNCT
issue-925	138	76	not	not	PART
issue-925	138	77	profit	profit	NOUN
issue-925	138	78	;	;	PUNCT
issue-925	138	79	–	–	PUNCT
issue-925	138	80	social	social	ADJ
issue-925	138	81	value	value	NOUN
issue-925	138	82	of	of	ADP
issue-925	138	83	an	an	DET
issue-925	138	84	enterprise	enterprise	NOUN
issue-925	138	85	is	be	AUX
issue-925	138	86	the	the	DET
issue-925	138	87	value	value	NOUN
issue-925	138	88	of	of	ADP
issue-925	138	89	all	all	DET
issue-925	138	90	assets	asset	NOUN
issue-925	138	91	that	that	PRON
issue-925	138	92	the	the	DET
issue-925	138	93	enterprise	enterprise	NOUN
issue-925	138	94	uses	use	VERB
issue-925	138	95	to	to	PART
issue-925	138	96	create	create	VERB
issue-925	138	97	gross	gross	ADJ
issue-925	138	98	value	value	NOUN
issue-925	138	99	added	add	VERB
issue-925	138	100	.	.	PUNCT
issue-925	139	1	it	it	PRON
issue-925	139	2	is	be	AUX
issue-925	139	3	estimated	estimate	VERB
issue-925	139	4	based	base	VERB
issue-925	139	5	on	on	ADP
issue-925	139	6	the	the	DET
issue-925	139	7	income	income	NOUN
issue-925	139	8	approach	approach	NOUN
issue-925	139	9	,	,	PUNCT
issue-925	139	10	where	where	SCONJ
issue-925	139	11	income	income	NOUN
issue-925	139	12	is	be	AUX
issue-925	139	13	gross	gross	ADJ
issue-925	139	14	value	value	NOUN
issue-925	139	15	added	add	VERB
issue-925	139	16	(	(	PUNCT
issue-925	139	17	figure	figure	NOUN
issue-925	139	18	1	1	NUM
issue-925	139	19	)	)	PUNCT
issue-925	139	20	.	.	PUNCT
issue-925	140	1	hidden	hide	VERB
issue-925	140	2	assets	asset	NOUN
issue-925	140	3	will	will	AUX
issue-925	140	4	be	be	AUX
issue-925	140	5	calculated	calculate	VERB
issue-925	140	6	as	as	ADP
issue-925	140	7	the	the	DET
issue-925	140	8	difference	difference	NOUN
issue-925	140	9	between	between	ADP
issue-925	140	10	the	the	DET
issue-925	140	11	public	public	ADJ
issue-925	140	12	value	value	NOUN
issue-925	140	13	of	of	ADP
issue-925	140	14	the	the	DET
issue-925	140	15	enterprise	enterprise	NOUN
issue-925	140	16	(	(	PUNCT
issue-925	140	17	the	the	DET
issue-925	140	18	value	value	NOUN
issue-925	140	19	of	of	ADP
issue-925	140	20	all	all	DET
issue-925	140	21	types	type	NOUN
issue-925	140	22	of	of	ADP
issue-925	140	23	capital	capital	NOUN
issue-925	140	24	involved	involve	VERB
issue-925	140	25	)	)	PUNCT
issue-925	140	26	and	and	CCONJ
issue-925	140	27	the	the	DET
issue-925	140	28	value	value	NOUN
issue-925	140	29	of	of	ADP
issue-925	140	30	its	its	PRON
issue-925	140	31	balance	balance	NOUN
issue-925	140	32	sheet	sheet	NOUN
issue-925	140	33	assets	asset	NOUN
issue-925	140	34	.	.	PUNCT
issue-925	141	1	ha	ha	INTJ
issue-925	142	1	=	=	NOUN
issue-925	142	2	pve	pve	X
issue-925	142	3	–	–	PUNCT
issue-925	142	4	bsa	bsa	NOUN
issue-925	142	5	(	(	PUNCT
issue-925	142	6	7	7	NUM
issue-925	142	7	)	)	PUNCT
issue-925	142	8	pve	pve	NOUN
issue-925	142	9	=	=	SYM
issue-925	142	10	gva	gva	PROPN
issue-925	142	11	/	/	SYM
issue-925	142	12	cr	cr	PROPN
issue-925	142	13	(	(	PUNCT
issue-925	142	14	8)	8)	NUM
issue-925	142	15	where	where	SCONJ
issue-925	142	16	:	:	PUNCT
issue-925	142	17	pve	pve	NOUN
issue-925	142	18	is	be	AUX
issue-925	142	19	public	public	ADJ
issue-925	142	20	value	value	NOUN
issue-925	142	21	of	of	ADP
issue-925	142	22	enterprise	enterprise	NOUN
issue-925	142	23	;	;	PUNCT
issue-925	142	24	bsa	bsa	NOUN
issue-925	142	25	are	be	AUX
issue-925	142	26	balance	balance	NOUN
issue-925	142	27	sheet	sheet	NOUN
issue-925	142	28	assets	asset	NOUN
issue-925	142	29	;	;	PUNCT
issue-925	142	30	gva	gva	PROPN
issue-925	142	31	is	be	AUX
issue-925	142	32	gross	gross	ADJ
issue-925	142	33	value	value	NOUN
issue-925	142	34	added	add	VERB
issue-925	142	35	that	that	PRON
issue-925	142	36	creates	create	VERB
issue-925	142	37	the	the	DET
issue-925	142	38	enterprise	enterprise	NOUN
issue-925	142	39	;	;	PUNCT
issue-925	142	40	cr	cr	PROPN
issue-925	142	41	is	be	AUX
issue-925	142	42	capitalization	capitalization	NOUN
issue-925	142	43	rate	rate	NOUN
issue-925	142	44	.	.	PUNCT
issue-925	143	1	it	it	PRON
issue-925	143	2	is	be	AUX
issue-925	143	3	also	also	ADV
issue-925	143	4	proposed	propose	VERB
issue-925	143	5	to	to	PART
issue-925	143	6	calculate	calculate	VERB
issue-925	143	7	the	the	DET
issue-925	143	8	hidden	hide	VERB
issue-925	143	9	asset	asset	NOUN
issue-925	143	10	ratio	ratio	NOUN
issue-925	143	11	(	(	PUNCT
issue-925	143	12	rha	rha	PROPN
issue-925	143	13	)	)	PUNCT
issue-925	143	14	according	accord	VERB
issue-925	143	15	to	to	ADP
issue-925	143	16	the	the	DET
issue-925	143	17	formula	formula	NOUN
issue-925	143	18	rha	rha	NOUN
issue-925	143	19	=	=	SYM
issue-925	143	20	pve	pve	X
issue-925	143	21	/	/	SYM
issue-925	143	22	bsa	bsa	NOUN
issue-925	143	23	–	–	PUNCT
issue-925	143	24	1	1	NUM
issue-925	143	25	.	.	PUNCT
issue-925	143	26	(	(	PUNCT
issue-925	143	27	9	9	NUM
issue-925	143	28	)	)	SYM
issue-925	143	29	4	4	NUM
issue-925	143	30	.	.	NOUN
issue-925	143	31	results	result	NOUN
issue-925	143	32	and	and	CCONJ
issue-925	143	33	discussion	discussion	VERB
issue-925	143	34	the	the	DET
issue-925	143	35	results	result	NOUN
issue-925	143	36	of	of	ADP
issue-925	143	37	calculating	calculate	VERB
issue-925	143	38	the	the	DET
issue-925	143	39	rha	rha	PROPN
issue-925	143	40	show	show	VERB
issue-925	143	41	that	that	SCONJ
issue-925	143	42	in	in	ADP
issue-925	143	43	the	the	DET
issue-925	143	44	period	period	NOUN
issue-925	143	45	from	from	ADP
issue-925	143	46	2012	2012	NUM
issue-925	143	47	to	to	ADP
issue-925	143	48	2018	2018	NUM
issue-925	143	49	it	it	PRON
issue-925	143	50	fluctuated	fluctuate	VERB
issue-925	143	51	around	around	ADP
issue-925	143	52	the	the	DET
issue-925	143	53	average	average	ADJ
issue-925	143	54	value	value	NOUN
issue-925	143	55	of	of	ADP
issue-925	143	56	0.54	0.54	NUM
issue-925	143	57	(	(	PUNCT
issue-925	143	58	figure	figure	NOUN
issue-925	143	59	2	2	NUM
issue-925	143	60	)	)	PUNCT
issue-925	143	61	.	.	PUNCT
issue-925	144	1	this	this	PRON
issue-925	144	2	indicates	indicate	VERB
issue-925	144	3	the	the	DET
issue-925	144	4	presence	presence	NOUN
issue-925	144	5	of	of	ADP
issue-925	144	6	hidden	hide	VERB
issue-925	144	7	assets	asset	NOUN
issue-925	144	8	.	.	PUNCT
issue-925	145	1	in	in	ADP
issue-925	145	2	agriculture	agriculture	NOUN
issue-925	145	3	and	and	CCONJ
issue-925	145	4	transport	transport	NOUN
issue-925	145	5	in	in	ADP
issue-925	145	6	the	the	DET
issue-925	145	7	period	period	NOUN
issue-925	145	8	from	from	ADP
issue-925	145	9	2012	2012	NUM
issue-925	145	10	to	to	ADP
issue-925	145	11	2018	2018	NUM
issue-925	145	12	,	,	PUNCT
issue-925	145	13	there	there	PRON
issue-925	145	14	was	be	VERB
issue-925	145	15	a	a	DET
issue-925	145	16	tendency	tendency	NOUN
issue-925	145	17	to	to	PART
issue-925	145	18	reduce	reduce	VERB
issue-925	145	19	the	the	DET
issue-925	145	20	rha	rha	NOUN
issue-925	145	21	from	from	ADP
issue-925	145	22	3.19	3.19	NUM
issue-925	145	23	and	and	CCONJ
issue-925	145	24	2.24	2.24	NUM
issue-925	145	25	to	to	ADP
issue-925	145	26	2.27	2.27	NUM
issue-925	145	27	and	and	CCONJ
issue-925	145	28	1.31	1.31	NUM
issue-925	145	29	,	,	PUNCT
issue-925	145	30	respectively	respectively	ADV
issue-925	145	31	.	.	PUNCT
issue-925	146	1	at	at	ADP
issue-925	146	2	the	the	DET
issue-925	146	3	same	same	ADJ
issue-925	146	4	time	time	NOUN
issue-925	146	5	,	,	PUNCT
issue-925	146	6	in	in	ADP
issue-925	146	7	agriculture	agriculture	NOUN
issue-925	146	8	,	,	PUNCT
issue-925	146	9	a	a	DET
issue-925	146	10	significant	significant	ADJ
issue-925	146	11	drop	drop	NOUN
issue-925	146	12	occurred	occur	VERB
issue-925	146	13	in	in	ADP
issue-925	146	14	2016	2016	NUM
issue-925	146	15	and	and	CCONJ
issue-925	146	16	it	it	PRON
issue-925	146	17	is	be	AUX
issue-925	146	18	associated	associate	VERB
issue-925	146	19	with	with	ADP
issue-925	146	20	a	a	DET
issue-925	146	21	sharp	sharp	ADJ
issue-925	146	22	increase	increase	NOUN
issue-925	146	23	in	in	ADP
issue-925	146	24	accounts	account	NOUN
issue-925	146	25	receivable	receivable	ADJ
issue-925	146	26	and	and	CCONJ
issue-925	146	27	,	,	PUNCT
issue-925	146	28	accordingly	accordingly	ADV
issue-925	146	29	,	,	PUNCT
issue-925	146	30	a	a	DET
issue-925	146	31	significant	significant	ADJ
issue-925	146	32	increase	increase	NOUN
issue-925	146	33	in	in	ADP
issue-925	146	34	the	the	DET
issue-925	146	35	value	value	NOUN
issue-925	146	36	of	of	ADP
issue-925	146	37	assets	asset	NOUN
issue-925	146	38	.	.	PUNCT
issue-925	147	1	in	in	ADP
issue-925	147	2	transport	transport	NOUN
issue-925	147	3	,	,	PUNCT
issue-925	147	4	a	a	DET
issue-925	147	5	significant	significant	ADJ
issue-925	147	6	drop	drop	NOUN
issue-925	147	7	in	in	ADP
issue-925	147	8	the	the	DET
issue-925	147	9	rha	rha	NOUN
issue-925	147	10	occurred	occur	VERB
issue-925	147	11	in	in	ADP
issue-925	147	12	2015	2015	NUM
issue-925	147	13	and	and	CCONJ
issue-925	147	14	is	be	AUX
issue-925	147	15	associated	associate	VERB
issue-925	147	16	with	with	ADP
issue-925	147	17	a	a	DET
issue-925	147	18	significant	significant	ADJ
issue-925	147	19	indexation	indexation	NOUN
issue-925	147	20	of	of	ADP
issue-925	147	21	fixed	fix	VERB
issue-925	147	22	assets	asset	NOUN
issue-925	147	23	and	and	CCONJ
issue-925	147	24	intangible	intangible	ADJ
issue-925	147	25	assets	asset	NOUN
issue-925	147	26	and	and	CCONJ
issue-925	147	27	,	,	PUNCT
issue-925	147	28	accordingly	accordingly	ADV
issue-925	147	29	,	,	PUNCT
issue-925	147	30	a	a	DET
issue-925	147	31	significant	significant	ADJ
issue-925	147	32	increase	increase	NOUN
issue-925	147	33	in	in	ADP
issue-925	147	34	the	the	DET
issue-925	147	35	value	value	NOUN
issue-925	147	36	of	of	ADP
issue-925	147	37	assets	asset	NOUN
issue-925	147	38	(	(	PUNCT
issue-925	147	39	figure	figure	NOUN
issue-925	147	40	3	3	NUM
issue-925	147	41	)	)	PUNCT
issue-925	147	42	.	.	PUNCT
issue-925	148	1	the	the	DET
issue-925	148	2	results	result	NOUN
issue-925	148	3	of	of	ADP
issue-925	148	4	calculations	calculation	NOUN
issue-925	148	5	of	of	ADP
issue-925	148	6	the	the	DET
issue-925	148	7	rha	rha	NOUN
issue-925	148	8	for	for	ADP
issue-925	148	9	industrial	industrial	ADJ
issue-925	148	10	enterprises	enterprise	NOUN
issue-925	148	11	in	in	ADP
issue-925	148	12	the	the	DET
issue-925	148	13	period	period	NOUN
issue-925	148	14	from	from	ADP
issue-925	148	15	2012	2012	NUM
issue-925	148	16	to	to	ADP
issue-925	148	17	2018	2018	NUM
issue-925	148	18	indicate	indicate	VERB
issue-925	148	19	a	a	DET
issue-925	148	20	tendency	tendency	NOUN
issue-925	148	21	to	to	PART
issue-925	148	22	increase	increase	VERB
issue-925	148	23	it	it	PRON
issue-925	148	24	from	from	ADP
issue-925	148	25	0.25	0.25	NUM
issue-925	148	26	to	to	ADP
issue-925	148	27	0.34	0.34	NUM
issue-925	148	28	,	,	PUNCT
issue-925	148	29	but	but	CCONJ
issue-925	148	30	it	it	PRON
issue-925	148	31	is	be	AUX
issue-925	148	32	lower	low	ADJ
issue-925	148	33	than	than	ADP
issue-925	148	34	in	in	ADP
issue-925	148	35	the	the	DET
issue-925	148	36	whole	whole	ADJ
issue-925	148	37	country	country	NOUN
issue-925	148	38	(	(	PUNCT
issue-925	148	39	average	average	ADJ
issue-925	148	40	values	value	NOUN
issue-925	148	41	of	of	ADP
issue-925	148	42	0.21	0.21	NUM
issue-925	148	43	and	and	CCONJ
issue-925	148	44	0.54	0.54	NUM
issue-925	148	45	,	,	PUNCT
issue-925	148	46	respectively	respectively	ADV
issue-925	148	47	)	)	PUNCT
issue-925	148	48	.	.	PUNCT
issue-925	149	1	in	in	ADP
issue-925	149	2	trade	trade	NOUN
issue-925	149	3	,	,	PUNCT
issue-925	149	4	there	there	PRON
issue-925	149	5	is	be	VERB
issue-925	149	6	also	also	ADV
issue-925	149	7	a	a	DET
issue-925	149	8	positive	positive	ADJ
issue-925	149	9	trend	trend	NOUN
issue-925	149	10	in	in	ADP
issue-925	149	11	terms	term	NOUN
issue-925	149	12	of	of	ADP
issue-925	149	13	the	the	DET
issue-925	149	14	rha	rha	NOUN
issue-925	149	15	,	,	PUNCT
issue-925	149	16	but	but	CCONJ
issue-925	149	17	it	it	PRON
issue-925	149	18	is	be	AUX
issue-925	149	19	higher	high	ADJ
issue-925	149	20	than	than	ADP
issue-925	149	21	in	in	ADP
issue-925	149	22	industry	industry	NOUN
issue-925	149	23	and	and	CCONJ
issue-925	149	24	in	in	ADP
issue-925	149	25	the	the	DET
issue-925	149	26	country	country	NOUN
issue-925	149	27	as	as	ADP
issue-925	149	28	a	a	DET
issue-925	149	29	whole	whole	ADJ
issue-925	149	30	(	(	PUNCT
issue-925	149	31	average	average	ADJ
issue-925	149	32	value	value	NOUN
issue-925	149	33	of	of	ADP
issue-925	149	34	0.55	0.55	NUM
issue-925	149	35	)	)	PUNCT
issue-925	149	36	(	(	PUNCT
issue-925	149	37	figure	figure	VERB
issue-925	149	38	4	4	NUM
issue-925	149	39	)	)	PUNCT
issue-925	149	40	.	.	PUNCT
issue-925	150	1	in	in	ADP
issue-925	150	2	construction	construction	NOUN
issue-925	150	3	,	,	PUNCT
issue-925	150	4	in	in	ADP
issue-925	150	5	the	the	DET
issue-925	150	6	period	period	NOUN
issue-925	150	7	from	from	ADP
issue-925	150	8	2012	2012	NUM
issue-925	150	9	to	to	ADP
issue-925	150	10	2018	2018	NUM
issue-925	150	11	,	,	PUNCT
issue-925	150	12	there	there	PRON
issue-925	150	13	was	be	VERB
issue-925	150	14	a	a	DET
issue-925	150	15	tendency	tendency	NOUN
issue-925	150	16	to	to	PART
issue-925	150	17	increase	increase	VERB
issue-925	150	18	the	the	DET
issue-925	150	19	rha	rha	NOUN
issue-925	150	20	,	,	PUNCT
issue-925	150	21	but	but	CCONJ
issue-925	150	22	at	at	ADP
issue-925	150	23	the	the	DET
issue-925	150	24	same	same	ADJ
issue-925	150	25	time	time	NOUN
issue-925	150	26	,	,	PUNCT
issue-925	150	27	it	it	PRON
issue-925	150	28	should	should	AUX
issue-925	150	29	be	be	AUX
issue-925	150	30	noted	note	VERB
issue-925	150	31	that	that	SCONJ
issue-925	150	32	the	the	DET
issue-925	150	33	average	average	ADJ
issue-925	150	34	value	value	NOUN
issue-925	150	35	of	of	ADP
issue-925	150	36	this	this	DET
issue-925	150	37	coefficient	coefficient	NOUN
issue-925	150	38	was	be	AUX
issue-925	150	39	0.22	0.22	NUM
issue-925	150	40	,	,	PUNCT
issue-925	150	41	that	that	ADV
issue-925	150	42	is	is	ADV
issue-925	150	43	,	,	PUNCT
issue-925	150	44	almost	almost	ADV
issue-925	150	45	at	at	ADP
issue-925	150	46	the	the	DET
issue-925	150	47	same	same	ADJ
issue-925	150	48	level	level	NOUN
issue-925	150	49	with	with	ADP
issue-925	150	50	industry	industry	NOUN
issue-925	150	51	(	(	PUNCT
issue-925	150	52	figure	figure	NOUN
issue-925	150	53	5	5	NUM
issue-925	150	54	)	)	PUNCT
issue-925	150	55	.	.	PUNCT
issue-925	151	1	assets	asset	NOUN
issue-925	151	2	that	that	PRON
issue-925	151	3	are	be	AUX
issue-925	151	4	recorded	record	VERB
issue-925	151	5	in	in	ADP
issue-925	151	6	the	the	DET
issue-925	151	7	balance	balance	NOUN
issue-925	151	8	sheet	sheet	NOUN
issue-925	151	9	fixed	fix	VERB
issue-925	151	10	assets	asset	NOUN
issue-925	151	11	intangible	intangible	ADJ
issue-925	151	12	assets	asset	NOUN
issue-925	151	13	cash	cash	NOUN
issue-925	151	14	funds	fund	NOUN
issue-925	151	15	inventory	inventory	NOUN
issue-925	151	16	and	and	CCONJ
issue-925	151	17	other	other	ADJ
issue-925	151	18	assets	asset	NOUN
issue-925	151	19	gross	gross	ADJ
issue-925	151	20	value	value	NOUN
issue-925	151	21	added	add	VERB
issue-925	151	22	human	human	ADJ
issue-925	151	23	capital	capital	NOUN
issue-925	151	24	leased	lease	VERB
issue-925	151	25	fixed	fix	VERB
issue-925	151	26	assets	asset	NOUN
issue-925	151	27	social	social	ADJ
issue-925	151	28	capital	capital	NOUN
issue-925	151	29	natural	natural	ADJ
issue-925	151	30	capital	capital	NOUN
issue-925	151	31	hidden	hide	VERB
issue-925	151	32	assets	asset	NOUN
issue-925	151	33	figure	figure	NOUN
issue-925	151	34	1	1	NUM
issue-925	151	35	.	.	NUM
issue-925	151	36	types	type	NOUN
issue-925	151	37	of	of	ADP
issue-925	151	38	assets	asset	NOUN
issue-925	151	39	(	(	PUNCT
issue-925	151	40	capital	capital	NOUN
issue-925	151	41	)	)	PUNCT
issue-925	151	42	that	that	PRON
issue-925	151	43	create	create	VERB
issue-925	151	44	gross	gross	ADJ
issue-925	151	45	value	value	NOUN
issue-925	151	46	added	add	VERB
issue-925	151	47	baltic	baltic	ADJ
issue-925	151	48	journal	journal	NOUN
issue-925	151	49	of	of	ADP
issue-925	151	50	economic	economic	ADJ
issue-925	151	51	studies	study	NOUN
issue-925	151	52	59	59	NUM
issue-925	151	53	vol	vol	NOUN
issue-925	151	54	.	.	PROPN
issue-925	152	1	6	6	NUM
issue-925	152	2	,	,	PUNCT
issue-925	152	3	no	no	INTJ
issue-925	152	4	.	.	NOUN
issue-925	152	5	5	5	NUM
issue-925	152	6	,	,	PUNCT
issue-925	152	7	2020	2020	NUM
issue-925	152	8	the	the	DET
issue-925	152	9	value	value	NOUN
issue-925	152	10	of	of	ADP
issue-925	152	11	hidden	hide	VERB
issue-925	152	12	assets	asset	NOUN
issue-925	152	13	was	be	AUX
issue-925	152	14	calculated	calculate	VERB
issue-925	152	15	according	accord	VERB
issue-925	152	16	to	to	ADP
issue-925	152	17	formula	formula	NOUN
issue-925	152	18	2	2	NUM
issue-925	152	19	.	.	PUNCT
issue-925	152	20	calculations	calculation	NOUN
issue-925	152	21	for	for	ADP
issue-925	152	22	the	the	DET
issue-925	152	23	period	period	NOUN
issue-925	152	24	from	from	ADP
issue-925	152	25	2012	2012	NUM
issue-925	152	26	to	to	ADP
issue-925	152	27	2018	2018	NUM
issue-925	152	28	show	show	VERB
issue-925	152	29	that	that	SCONJ
issue-925	152	30	the	the	DET
issue-925	152	31	average	average	ADJ
issue-925	152	32	share	share	NOUN
issue-925	152	33	of	of	ADP
issue-925	152	34	hidden	hide	VERB
issue-925	152	35	assets	asset	NOUN
issue-925	152	36	in	in	ADP
issue-925	152	37	the	the	DET
issue-925	152	38	total	total	ADJ
issue-925	152	39	capital	capital	NOUN
issue-925	152	40	of	of	ADP
issue-925	152	41	enterprises	enterprise	NOUN
issue-925	152	42	in	in	ADP
issue-925	152	43	the	the	DET
issue-925	152	44	country	country	NOUN
issue-925	152	45	is	be	AUX
issue-925	152	46	32.2	32.2	NUM
issue-925	152	47	%	%	NOUN
issue-925	152	48	,	,	PUNCT
issue-925	152	49	the	the	DET
issue-925	152	50	largest	large	ADJ
issue-925	152	51	share	share	NOUN
issue-925	152	52	in	in	ADP
issue-925	152	53	agriculture	agriculture	NOUN
issue-925	152	54	is	be	AUX
issue-925	152	55	more	more	ADJ
issue-925	152	56	than	than	ADP
issue-925	152	57	70	70	NUM
issue-925	152	58	%	%	NOUN
issue-925	152	59	,	,	PUNCT
issue-925	152	60	and	and	CCONJ
issue-925	152	61	the	the	DET
issue-925	152	62	smallest	small	ADJ
issue-925	152	63	share	share	NOUN
issue-925	152	64	in	in	ADP
issue-925	152	65	construction	construction	NOUN
issue-925	152	66	is	be	AUX
issue-925	152	67	12.5	12.5	NUM
issue-925	152	68	%	%	NOUN
issue-925	152	69	(	(	PUNCT
issue-925	152	70	table	table	NOUN
issue-925	152	71	2	2	NUM
issue-925	152	72	)	)	PUNCT
issue-925	152	73	.	.	PUNCT
issue-925	153	1	the	the	DET
issue-925	153	2	fact	fact	NOUN
issue-925	153	3	that	that	SCONJ
issue-925	153	4	the	the	DET
issue-925	153	5	highest	high	ADJ
issue-925	153	6	share	share	NOUN
issue-925	153	7	of	of	ADP
issue-925	153	8	hidden	hide	VERB
issue-925	153	9	assets	asset	NOUN
issue-925	153	10	is	be	AUX
issue-925	153	11	in	in	ADP
issue-925	153	12	agriculture	agriculture	NOUN
issue-925	153	13	to	to	ADP
issue-925	153	14	a	a	DET
issue-925	153	15	certain	certain	ADJ
issue-925	153	16	extent	extent	NOUN
issue-925	153	17	can	can	AUX
issue-925	153	18	be	be	AUX
issue-925	153	19	explained	explain	VERB
issue-925	153	20	by	by	ADP
issue-925	153	21	the	the	DET
issue-925	153	22	fact	fact	NOUN
issue-925	153	23	that	that	SCONJ
issue-925	153	24	unlike	unlike	ADP
issue-925	153	25	other	other	ADJ
issue-925	153	26	types	type	NOUN
issue-925	153	27	of	of	ADP
issue-925	153	28	activities	activity	NOUN
issue-925	153	29	,	,	PUNCT
issue-925	153	30	gross	gross	ADJ
issue-925	153	31	value	value	NOUN
issue-925	153	32	added	add	VERB
issue-925	153	33	is	be	AUX
issue-925	153	34	created	create	VERB
issue-925	153	35	in	in	ADP
issue-925	153	36	addition	addition	NOUN
issue-925	153	37	to	to	ADP
issue-925	153	38	physical	physical	ADJ
issue-925	153	39	,	,	PUNCT
issue-925	153	40	human	human	ADJ
issue-925	153	41	,	,	PUNCT
issue-925	153	42	social	social	ADJ
issue-925	153	43	,	,	PUNCT
issue-925	153	44	financial	financial	ADJ
issue-925	153	45	capital	capital	NOUN
issue-925	153	46	,	,	PUNCT
issue-925	153	47	also	also	ADV
issue-925	153	48	natural	natural	ADJ
issue-925	153	49	capital	capital	NOUN
issue-925	153	50	in	in	ADP
issue-925	153	51	the	the	DET
issue-925	153	52	form	form	NOUN
issue-925	153	53	of	of	ADP
issue-925	153	54	land	land	NOUN
issue-925	153	55	,	,	PUNCT
issue-925	153	56	also	also	ADV
issue-925	153	57	by	by	ADP
issue-925	153	58	the	the	DET
issue-925	153	59	fact	fact	NOUN
issue-925	153	60	that	that	SCONJ
issue-925	153	61	agriculture	agriculture	NOUN
issue-925	153	62	of	of	ADP
issue-925	153	63	ukraine	ukraine	NOUN
issue-925	153	64	in	in	ADP
issue-925	153	65	modern	modern	ADJ
issue-925	153	66	conditions	condition	NOUN
issue-925	153	67	has	have	AUX
issue-925	153	68	become	become	VERB
issue-925	153	69	one	one	NUM
issue-925	153	70	of	of	ADP
issue-925	153	71	the	the	DET
issue-925	153	72	leading	lead	VERB
issue-925	153	73	export	export	NOUN
issue-925	153	74	industries	industry	NOUN
issue-925	153	75	.	.	PUNCT
issue-925	154	1	0,51	0,51	NUM
issue-925	154	2	0,37	0,37	NUM
issue-925	155	1	0,64	0,64	NUM
issue-925	155	2	0,30	0,30	NUM
issue-925	155	3	0,39	0,39	PUNCT
issue-925	156	1	0,73	0,73	NUM
issue-925	156	2	0,74	0,74	NUM
issue-925	156	3	0,0	0,0	NUM
issue-925	156	4	0,3	0,3	NUM
issue-925	156	5	0,5	0,5	NUM
issue-925	156	6	0,8	0,8	NUM
issue-925	156	7	1,0	1,0	NUM
issue-925	156	8	2012	2012	NUM
issue-925	156	9	2013	2013	NUM
issue-925	156	10	2014	2014	NUM
issue-925	156	11	2015	2015	NUM
issue-925	157	1	2016	2016	NUM
issue-925	157	2	2017	2017	NUM
issue-925	157	3	2018	2018	NUM
issue-925	157	4	figure	figure	NOUN
issue-925	157	5	2	2	NUM
issue-925	157	6	.	.	PUNCT
issue-925	158	1	the	the	DET
issue-925	158	2	rha	rha	PROPN
issue-925	158	3	for	for	ADP
issue-925	158	4	ukrainian	ukrainian	ADJ
issue-925	158	5	enterprises	enterprise	NOUN
issue-925	158	6	in	in	ADP
issue-925	158	7	the	the	DET
issue-925	158	8	period	period	NOUN
issue-925	158	9	from	from	ADP
issue-925	158	10	2012	2012	NUM
issue-925	158	11	to	to	ADP
issue-925	158	12	2018	2018	NUM
issue-925	158	13	3,19	3,19	NUM
issue-925	158	14	2,46	2,46	NUM
issue-925	158	15	3,95	3,95	NUM
issue-925	158	16	3,10	3,10	NUM
issue-925	158	17	0,92	0,92	NUM
issue-925	158	18	2,42	2,42	NUM
issue-925	159	1	2,272,24	2,272,24	NUM
issue-925	159	2	1,90	1,90	NUM
issue-925	159	3	2,06	2,06	NUM
issue-925	159	4	0,39	0,39	NOUN
issue-925	159	5	0,61	0,61	PUNCT
issue-925	160	1	1,27	1,27	NUM
issue-925	160	2	1,31	1,31	NUM
issue-925	160	3	0,0	0,0	NUM
issue-925	160	4	1,0	1,0	NUM
issue-925	160	5	2,0	2,0	NUM
issue-925	160	6	3,0	3,0	NUM
issue-925	160	7	4,0	4,0	NUM
issue-925	160	8	2012	2012	NUM
issue-925	160	9	2013	2013	NUM
issue-925	160	10	2014	2014	NUM
issue-925	160	11	2015	2015	NUM
issue-925	160	12	2016	2016	NUM
issue-925	160	13	2017	2017	NUM
issue-925	160	14	2018	2018	NUM
issue-925	160	15	agriculture	agriculture	NOUN
issue-925	160	16	transport	transport	NOUN
issue-925	160	17	figure	figure	NOUN
issue-925	160	18	3	3	NUM
issue-925	160	19	.	.	PUNCT
issue-925	161	1	the	the	DET
issue-925	161	2	rha	rha	NOUN
issue-925	161	3	for	for	ADP
issue-925	161	4	agricultural	agricultural	ADJ
issue-925	161	5	and	and	CCONJ
issue-925	161	6	transport	transport	NOUN
issue-925	161	7	enterprises	enterprise	NOUN
issue-925	161	8	in	in	ADP
issue-925	161	9	the	the	DET
issue-925	161	10	period	period	NOUN
issue-925	161	11	from	from	ADP
issue-925	161	12	2012	2012	NUM
issue-925	161	13	to	to	ADP
issue-925	161	14	2018	2018	NUM
issue-925	161	15	0,25	0,25	NUM
issue-925	161	16	0,05	0,05	NUM
issue-925	161	17	0,19	0,19	PUNCT
issue-925	162	1	0,06	0,06	PROPN
issue-925	162	2	0,23	0,23	PUNCT
issue-925	163	1	0,38	0,38	PUNCT
issue-925	163	2	0,34	0,34	PUNCT
issue-925	164	1	0,25	0,25	NUM
issue-925	164	2	0,28	0,28	NUM
issue-925	164	3	0,90	0,90	PUNCT
issue-925	165	1	0,56	0,56	PROPN
issue-925	165	2	0,41	0,41	PUNCT
issue-925	165	3	0,73	0,73	NUM
issue-925	166	1	0,72	0,72	X
issue-925	167	1	0,00	0,00	X
issue-925	167	2	0,20	0,20	X
issue-925	167	3	0,40	0,40	NUM
issue-925	167	4	0,60	0,60	NUM
issue-925	167	5	0,80	0,80	NUM
issue-925	167	6	1,00	1,00	NUM
issue-925	167	7	2012	2012	NUM
issue-925	167	8	2013	2013	NUM
issue-925	167	9	2014	2014	NUM
issue-925	167	10	2015	2015	NUM
issue-925	167	11	2016	2016	NUM
issue-925	167	12	2017	2017	NUM
issue-925	167	13	2018	2018	NUM
issue-925	167	14	industry	industry	NOUN
issue-925	167	15	trade	trade	NOUN
issue-925	167	16	-0,22	-0,22	PUNCT
issue-925	167	17	0,20	0,20	NOUN
issue-925	167	18	0,60	0,60	NUM
issue-925	168	1	-0,01	-0,01	INTJ
issue-925	168	2	0,30	0,30	PROPN
issue-925	168	3	0,37	0,37	NUM
issue-925	169	1	0,33	0,33	PROPN
issue-925	169	2	-0,5	-0,5	NUM
issue-925	170	1	0	0	NUM
issue-925	170	2	0,5	0,5	NUM
issue-925	170	3	1	1	NUM
issue-925	170	4	2012	2012	NUM
issue-925	170	5	2013	2013	NUM
issue-925	170	6	2014	2014	NUM
issue-925	170	7	2015	2015	NUM
issue-925	170	8	2016	2016	NUM
issue-925	170	9	2017	2017	NUM
issue-925	170	10	2018	2018	NUM
issue-925	170	11	figure	figure	NOUN
issue-925	170	12	4	4	NUM
issue-925	170	13	.	.	PUNCT
issue-925	171	1	the	the	DET
issue-925	171	2	rha	rha	PROPN
issue-925	171	3	for	for	ADP
issue-925	171	4	industrial	industrial	ADJ
issue-925	171	5	and	and	CCONJ
issue-925	171	6	trade	trade	NOUN
issue-925	171	7	enterprises	enterprise	NOUN
issue-925	171	8	in	in	ADP
issue-925	171	9	the	the	DET
issue-925	171	10	period	period	NOUN
issue-925	171	11	from	from	ADP
issue-925	171	12	2012	2012	NUM
issue-925	171	13	to	to	ADP
issue-925	171	14	2018	2018	NUM
issue-925	171	15	figure	figure	NOUN
issue-925	171	16	5	5	NUM
issue-925	171	17	.	.	PUNCT
issue-925	172	1	the	the	DET
issue-925	172	2	rha	rha	NOUN
issue-925	172	3	for	for	ADP
issue-925	172	4	construction	construction	NOUN
issue-925	172	5	enterprises	enterprise	NOUN
issue-925	172	6	in	in	ADP
issue-925	172	7	the	the	DET
issue-925	172	8	period	period	NOUN
issue-925	172	9	from	from	ADP
issue-925	172	10	2012	2012	NUM
issue-925	172	11	to	to	ADP
issue-925	172	12	2018	2018	NUM
issue-925	172	13	baltic	baltic	ADJ
issue-925	172	14	journal	journal	NOUN
issue-925	172	15	of	of	ADP
issue-925	172	16	economic	economic	ADJ
issue-925	172	17	studies	study	NOUN
issue-925	172	18	60	60	NUM
issue-925	172	19	vol	vol	NOUN
issue-925	172	20	.	.	PROPN
issue-925	173	1	6	6	NUM
issue-925	173	2	,	,	PUNCT
issue-925	173	3	no	no	INTJ
issue-925	173	4	.	.	NOUN
issue-925	173	5	5	5	NUM
issue-925	173	6	,	,	PUNCT
issue-925	173	7	2020	2020	NUM
issue-925	173	8	based	base	VERB
issue-925	173	9	on	on	ADP
issue-925	173	10	the	the	DET
issue-925	173	11	assessment	assessment	NOUN
issue-925	173	12	of	of	ADP
issue-925	173	13	hidden	hide	VERB
issue-925	173	14	capital	capital	NOUN
issue-925	173	15	,	,	PUNCT
issue-925	173	16	we	we	PRON
issue-925	173	17	will	will	AUX
issue-925	173	18	proceed	proceed	VERB
issue-925	173	19	to	to	ADP
issue-925	173	20	the	the	DET
issue-925	173	21	assessment	assessment	NOUN
issue-925	173	22	of	of	ADP
issue-925	173	23	its	its	PRON
issue-925	173	24	components	component	NOUN
issue-925	173	25	.	.	PUNCT
issue-925	174	1	human	human	ADJ
issue-925	174	2	capital	capital	NOUN
issue-925	174	3	.	.	PUNCT
issue-925	175	1	there	there	PRON
issue-925	175	2	are	be	VERB
issue-925	175	3	various	various	ADJ
issue-925	175	4	approaches	approach	NOUN
issue-925	175	5	to	to	ADP
issue-925	175	6	the	the	DET
issue-925	175	7	assessment	assessment	NOUN
issue-925	175	8	of	of	ADP
issue-925	175	9	human	human	ADJ
issue-925	175	10	capital	capital	NOUN
issue-925	175	11	,	,	PUNCT
issue-925	175	12	and	and	CCONJ
issue-925	175	13	the	the	DET
issue-925	175	14	approach	approach	NOUN
issue-925	175	15	based	base	VERB
issue-925	175	16	on	on	ADP
issue-925	175	17	the	the	DET
issue-925	175	18	method	method	NOUN
issue-925	175	19	of	of	ADP
issue-925	175	20	capitalization	capitalization	NOUN
issue-925	175	21	of	of	ADP
issue-925	175	22	personnel	personnel	NOUN
issue-925	175	23	costs	cost	NOUN
issue-925	175	24	is	be	AUX
issue-925	175	25	widely	widely	ADV
issue-925	175	26	recognized	recognize	VERB
issue-925	175	27	(	(	PUNCT
issue-925	175	28	burkynskyi	burkynskyi	PROPN
issue-925	175	29	&	&	CCONJ
issue-925	175	30	horiachuk	horiachuk	PROPN
issue-925	175	31	,	,	PUNCT
issue-925	175	32	2014	2014	NUM
issue-925	175	33	;	;	PUNCT
issue-925	175	34	koritckii	koritckii	PROPN
issue-925	175	35	,	,	PUNCT
issue-925	175	36	2013	2013	NUM
issue-925	175	37	)	)	PUNCT
issue-925	175	38	.	.	PUNCT
issue-925	176	1	hc	hc	PROPN
issue-925	176	2	=	=	SYM
issue-925	176	3	s	s	PROPN
issue-925	176	4	/	/	SYM
issue-925	176	5	cr	cr	PROPN
issue-925	176	6	,	,	PUNCT
issue-925	176	7	(	(	PUNCT
issue-925	176	8	10	10	NUM
issue-925	176	9	)	)	PUNCT
issue-925	176	10	where	where	SCONJ
issue-925	176	11	:	:	PUNCT
issue-925	176	12	hc	hc	NOUN
issue-925	176	13	is	be	AUX
issue-925	176	14	human	human	ADJ
issue-925	176	15	capital	capital	NOUN
issue-925	176	16	,	,	PUNCT
issue-925	176	17	s	s	VERB
issue-925	176	18	is	be	AUX
issue-925	176	19	salary	salary	NOUN
issue-925	176	20	for	for	ADP
issue-925	176	21	accrual	accrual	ADJ
issue-925	176	22	on	on	ADP
issue-925	176	23	it	it	PRON
issue-925	176	24	,	,	PUNCT
issue-925	176	25	cr	cr	PROPN
issue-925	176	26	is	be	AUX
issue-925	176	27	capitalization	capitalization	NOUN
issue-925	176	28	rate	rate	NOUN
issue-925	176	29	.	.	PUNCT
issue-925	177	1	the	the	DET
issue-925	177	2	capitalization	capitalization	NOUN
issue-925	177	3	rates	rate	NOUN
issue-925	177	4	used	use	VERB
issue-925	177	5	were	be	AUX
issue-925	177	6	the	the	DET
issue-925	177	7	same	same	ADJ
issue-925	177	8	as	as	ADP
issue-925	177	9	when	when	SCONJ
issue-925	177	10	calculating	calculate	VERB
issue-925	177	11	the	the	DET
issue-925	177	12	public	public	ADJ
issue-925	177	13	value	value	NOUN
issue-925	177	14	of	of	ADP
issue-925	177	15	enterprises	enterprise	NOUN
issue-925	177	16	by	by	ADP
issue-925	177	17	type	type	NOUN
issue-925	177	18	of	of	ADP
issue-925	177	19	activity	activity	NOUN
issue-925	177	20	.	.	PUNCT
issue-925	178	1	calculations	calculation	NOUN
issue-925	178	2	for	for	ADP
issue-925	178	3	the	the	DET
issue-925	178	4	period	period	NOUN
issue-925	178	5	from	from	ADP
issue-925	178	6	2012	2012	NUM
issue-925	178	7	to	to	ADP
issue-925	178	8	2018	2018	NUM
issue-925	178	9	show	show	VERB
issue-925	178	10	that	that	SCONJ
issue-925	178	11	the	the	DET
issue-925	178	12	average	average	ADJ
issue-925	178	13	share	share	NOUN
issue-925	178	14	of	of	ADP
issue-925	178	15	human	human	ADJ
issue-925	178	16	capital	capital	NOUN
issue-925	178	17	in	in	ADP
issue-925	178	18	the	the	DET
issue-925	178	19	total	total	ADJ
issue-925	178	20	capital	capital	NOUN
issue-925	178	21	of	of	ADP
issue-925	178	22	enterprises	enterprise	NOUN
issue-925	178	23	in	in	ADP
issue-925	178	24	the	the	DET
issue-925	178	25	country	country	NOUN
issue-925	178	26	is	be	AUX
issue-925	178	27	26.9	26.9	NUM
issue-925	178	28	%	%	NOUN
issue-925	178	29	,	,	PUNCT
issue-925	178	30	the	the	DET
issue-925	178	31	smallest	small	ADJ
issue-925	178	32	–	–	PUNCT
issue-925	178	33	in	in	ADP
issue-925	178	34	trade	trade	NOUN
issue-925	178	35	and	and	CCONJ
issue-925	178	36	agriculture	agriculture	NOUN
issue-925	178	37	,	,	PUNCT
issue-925	178	38	respectively	respectively	ADV
issue-925	178	39	,	,	PUNCT
issue-925	178	40	18.8	18.8	NUM
issue-925	178	41	%	%	NOUN
issue-925	178	42	and	and	CCONJ
issue-925	178	43	20.3	20.3	NUM
issue-925	178	44	%	%	NOUN
issue-925	178	45	,	,	PUNCT
issue-925	178	46	and	and	CCONJ
issue-925	178	47	the	the	DET
issue-925	178	48	largest	large	ADJ
issue-925	178	49	in	in	ADP
issue-925	178	50	transport	transport	NOUN
issue-925	178	51	–	–	PUNCT
issue-925	178	52	36.6	36.6	NUM
issue-925	178	53	%	%	NOUN
issue-925	178	54	(	(	PUNCT
issue-925	178	55	table	table	NOUN
issue-925	178	56	3	3	NUM
issue-925	178	57	)	)	PUNCT
issue-925	178	58	.	.	PUNCT
issue-925	179	1	table	table	NOUN
issue-925	179	2	3	3	NUM
issue-925	179	3	average	average	ADJ
issue-925	179	4	share	share	NOUN
issue-925	179	5	of	of	ADP
issue-925	179	6	human	human	ADJ
issue-925	179	7	capital	capital	NOUN
issue-925	179	8	in	in	ADP
issue-925	179	9	the	the	DET
issue-925	179	10	total	total	ADJ
issue-925	179	11	capital	capital	NOUN
issue-925	179	12	of	of	ADP
issue-925	179	13	enterprises	enterprise	NOUN
issue-925	179	14	by	by	ADP
issue-925	179	15	type	type	NOUN
issue-925	179	16	of	of	ADP
issue-925	179	17	activity	activity	NOUN
issue-925	179	18	in	in	ADP
issue-925	179	19	the	the	DET
issue-925	179	20	period	period	NOUN
issue-925	179	21	from	from	ADP
issue-925	179	22	2012	2012	NUM
issue-925	179	23	to	to	ADP
issue-925	179	24	2018	2018	NUM
issue-925	179	25	share	share	NOUN
issue-925	179	26	of	of	ADP
issue-925	179	27	human	human	ADJ
issue-925	179	28	capital	capital	NOUN
issue-925	179	29	,	,	PUNCT
issue-925	179	30	%	%	INTJ
issue-925	179	31	total	total	ADJ
issue-925	179	32	26.9	26.9	NUM
issue-925	179	33	agriculture	agriculture	NOUN
issue-925	179	34	20.3	20.3	NUM
issue-925	179	35	industry	industry	NOUN
issue-925	179	36	30.3	30.3	NUM
issue-925	179	37	construction	construction	NOUN
issue-925	179	38	30.6	30.6	NUM
issue-925	179	39	trade	trade	NOUN
issue-925	179	40	18.8	18.8	NUM
issue-925	179	41	transport	transport	NOUN
issue-925	179	42	36.6	36.6	NUM
issue-925	179	43	leased	lease	VERB
issue-925	179	44	fixed	fixed	ADJ
issue-925	179	45	assets	asset	NOUN
issue-925	179	46	.	.	PUNCT
issue-925	180	1	according	accord	VERB
issue-925	180	2	to	to	ADP
issue-925	180	3	the	the	DET
issue-925	180	4	provisions	provision	NOUN
issue-925	180	5	(	(	PUNCT
issue-925	180	6	standards	standard	NOUN
issue-925	180	7	)	)	PUNCT
issue-925	180	8	of	of	ADP
issue-925	180	9	accounting	account	VERB
issue-925	180	10	in	in	ADP
issue-925	180	11	ukraine	ukraine	NOUN
issue-925	180	12	,	,	PUNCT
issue-925	180	13	leased	lease	VERB
issue-925	180	14	fixed	fix	VERB
issue-925	180	15	assets	asset	NOUN
issue-925	180	16	are	be	AUX
issue-925	180	17	accounted	account	VERB
issue-925	180	18	for	for	ADP
issue-925	180	19	in	in	ADP
issue-925	180	20	off	off	ADP
issue-925	180	21	-	-	PUNCT
issue-925	180	22	balance	balance	NOUN
issue-925	180	23	sheet	sheet	NOUN
issue-925	180	24	account	account	NOUN
issue-925	180	25	01	01	NUM
issue-925	180	26	“	"	PUNCT
issue-925	180	27	leased	lease	VERB
issue-925	180	28	non	non	ADJ
issue-925	180	29	-	-	ADJ
issue-925	180	30	current	current	ADJ
issue-925	180	31	assets	asset	NOUN
issue-925	180	32	”	"	PUNCT
issue-925	180	33	,	,	PUNCT
issue-925	180	34	their	their	PRON
issue-925	180	35	value	value	NOUN
issue-925	180	36	is	be	AUX
issue-925	180	37	not	not	PART
issue-925	180	38	taken	take	VERB
issue-925	180	39	into	into	ADP
issue-925	180	40	account	account	NOUN
issue-925	180	41	in	in	ADP
issue-925	180	42	the	the	DET
issue-925	180	43	total	total	ADJ
issue-925	180	44	amount	amount	NOUN
issue-925	180	45	of	of	ADP
issue-925	180	46	assets	asset	NOUN
issue-925	180	47	of	of	ADP
issue-925	180	48	the	the	DET
issue-925	180	49	enterprise	enterprise	NOUN
issue-925	180	50	.	.	PUNCT
issue-925	181	1	this	this	PRON
issue-925	181	2	allows	allow	VERB
issue-925	181	3	you	you	PRON
issue-925	181	4	to	to	PART
issue-925	181	5	avoid	avoid	VERB
issue-925	181	6	double	double	ADJ
issue-925	181	7	accounting	accounting	NOUN
issue-925	181	8	if	if	SCONJ
issue-925	181	9	we	we	PRON
issue-925	181	10	are	be	AUX
issue-925	181	11	not	not	PART
issue-925	181	12	talking	talk	VERB
issue-925	181	13	about	about	ADP
issue-925	181	14	one	one	NUM
issue-925	181	15	specific	specific	ADJ
issue-925	181	16	enterprise	enterprise	NOUN
issue-925	181	17	,	,	PUNCT
issue-925	181	18	but	but	CCONJ
issue-925	181	19	about	about	ADP
issue-925	181	20	all	all	DET
issue-925	181	21	enterprises	enterprise	NOUN
issue-925	181	22	of	of	ADP
issue-925	181	23	a	a	DET
issue-925	181	24	separate	separate	ADJ
issue-925	181	25	type	type	NOUN
issue-925	181	26	of	of	ADP
issue-925	181	27	activity	activity	NOUN
issue-925	181	28	or	or	CCONJ
issue-925	181	29	all	all	DET
issue-925	181	30	enterprises	enterprise	NOUN
issue-925	181	31	of	of	ADP
issue-925	181	32	the	the	DET
issue-925	181	33	country	country	NOUN
issue-925	181	34	,	,	PUNCT
issue-925	181	35	because	because	SCONJ
issue-925	181	36	leased	lease	VERB
issue-925	181	37	fixed	fix	VERB
issue-925	181	38	assets	asset	NOUN
issue-925	181	39	are	be	AUX
issue-925	181	40	accounted	account	VERB
issue-925	181	41	for	for	ADP
issue-925	181	42	on	on	ADP
issue-925	181	43	the	the	DET
issue-925	181	44	balance	balance	NOUN
issue-925	181	45	sheet	sheet	NOUN
issue-925	181	46	of	of	ADP
issue-925	181	47	the	the	DET
issue-925	181	48	lessor	lessor	NOUN
issue-925	181	49	’s	’s	PART
issue-925	181	50	enterprise	enterprise	NOUN
issue-925	181	51	.	.	PUNCT
issue-925	182	1	natural	natural	ADJ
issue-925	182	2	capital	capital	NOUN
issue-925	182	3	.	.	PUNCT
issue-925	183	1	in	in	ADP
issue-925	183	2	ukraine	ukraine	PROPN
issue-925	183	3	,	,	PUNCT
issue-925	183	4	minerals	mineral	NOUN
issue-925	183	5	,	,	PUNCT
issue-925	183	6	agricultural	agricultural	ADJ
issue-925	183	7	land	land	NOUN
issue-925	183	8	and	and	CCONJ
issue-925	183	9	other	other	ADJ
issue-925	183	10	natural	natural	ADJ
issue-925	183	11	resources	resource	NOUN
issue-925	183	12	are	be	AUX
issue-925	183	13	mainly	mainly	ADV
issue-925	183	14	state	state	NOUN
issue-925	183	15	property	property	NOUN
issue-925	183	16	.	.	PUNCT
issue-925	184	1	therefore	therefore	ADV
issue-925	184	2	,	,	PUNCT
issue-925	184	3	they	they	PRON
issue-925	184	4	are	be	AUX
issue-925	184	5	not	not	PART
issue-925	184	6	taken	take	VERB
issue-925	184	7	into	into	ADP
issue-925	184	8	account	account	NOUN
issue-925	184	9	on	on	ADP
issue-925	184	10	the	the	DET
issue-925	184	11	balance	balance	NOUN
issue-925	184	12	sheet	sheet	NOUN
issue-925	184	13	of	of	ADP
issue-925	184	14	enterprises	enterprise	NOUN
issue-925	184	15	.	.	PUNCT
issue-925	185	1	that	that	PRON
issue-925	185	2	is	is	ADV
issue-925	185	3	,	,	PUNCT
issue-925	185	4	they	they	PRON
issue-925	185	5	are	be	AUX
issue-925	185	6	hidden	hidden	ADJ
issue-925	185	7	assets	asset	NOUN
issue-925	185	8	that	that	PRON
issue-925	185	9	can	can	AUX
issue-925	185	10	be	be	AUX
issue-925	185	11	very	very	ADV
issue-925	185	12	significant	significant	ADJ
issue-925	185	13	for	for	ADP
issue-925	185	14	creating	create	VERB
issue-925	185	15	the	the	DET
issue-925	185	16	gross	gross	ADJ
issue-925	185	17	value	value	NOUN
issue-925	185	18	added	add	VERB
issue-925	185	19	of	of	ADP
issue-925	185	20	enterprises	enterprise	NOUN
issue-925	185	21	,	,	PUNCT
issue-925	185	22	for	for	ADP
issue-925	185	23	example	example	NOUN
issue-925	185	24	,	,	PUNCT
issue-925	185	25	in	in	ADP
issue-925	185	26	the	the	DET
issue-925	185	27	field	field	NOUN
issue-925	185	28	of	of	ADP
issue-925	185	29	agriculture	agriculture	NOUN
issue-925	185	30	(	(	PUNCT
issue-925	185	31	land	land	NOUN
issue-925	185	32	)	)	PUNCT
issue-925	185	33	or	or	CCONJ
issue-925	185	34	the	the	DET
issue-925	185	35	extractive	extractive	ADJ
issue-925	185	36	industry	industry	NOUN
issue-925	185	37	(	(	PUNCT
issue-925	185	38	minerals	mineral	NOUN
issue-925	185	39	)	)	PUNCT
issue-925	185	40	.	.	PUNCT
issue-925	186	1	the	the	DET
issue-925	186	2	value	value	NOUN
issue-925	186	3	of	of	ADP
issue-925	186	4	natural	natural	ADJ
issue-925	186	5	resources	resource	NOUN
issue-925	186	6	is	be	AUX
issue-925	186	7	determined	determine	VERB
issue-925	186	8	according	accord	VERB
issue-925	186	9	to	to	ADP
issue-925	186	10	their	their	PRON
issue-925	186	11	assessment	assessment	NOUN
issue-925	186	12	in	in	ADP
issue-925	186	13	the	the	DET
issue-925	186	14	relevant	relevant	ADJ
issue-925	186	15	markets	market	NOUN
issue-925	186	16	or	or	CCONJ
issue-925	186	17	with	with	ADP
issue-925	186	18	the	the	DET
issue-925	186	19	involvement	involvement	NOUN
issue-925	186	20	of	of	ADP
issue-925	186	21	experts	expert	NOUN
issue-925	186	22	(	(	PUNCT
issue-925	186	23	appraisers	appraiser	NOUN
issue-925	186	24	)	)	PUNCT
issue-925	186	25	.	.	PUNCT
issue-925	187	1	the	the	DET
issue-925	187	2	assessment	assessment	NOUN
issue-925	187	3	of	of	ADP
issue-925	187	4	the	the	DET
issue-925	187	5	value	value	NOUN
issue-925	187	6	of	of	ADP
issue-925	187	7	the	the	DET
issue-925	187	8	agricultural	agricultural	ADJ
issue-925	187	9	land	land	NOUN
issue-925	187	10	involved	involve	VERB
issue-925	187	11	can	can	AUX
issue-925	187	12	be	be	AUX
issue-925	187	13	carried	carry	VERB
issue-925	187	14	out	out	ADP
issue-925	187	15	based	base	VERB
issue-925	187	16	on	on	ADP
issue-925	187	17	rent	rent	NOUN
issue-925	187	18	for	for	ADP
issue-925	187	19	a	a	DET
issue-925	187	20	20year	20year	NUM
issue-925	187	21	period	period	NOUN
issue-925	187	22	.	.	PUNCT
issue-925	188	1	the	the	DET
issue-925	188	2	value	value	NOUN
issue-925	188	3	of	of	ADP
issue-925	188	4	the	the	DET
issue-925	188	5	land	land	NOUN
issue-925	188	6	used	use	VERB
issue-925	188	7	by	by	ADP
issue-925	188	8	agricultural	agricultural	ADJ
issue-925	188	9	enterprises	enterprise	NOUN
issue-925	188	10	is	be	AUX
issue-925	188	11	calculated	calculate	VERB
issue-925	188	12	based	base	VERB
issue-925	188	13	on	on	ADP
issue-925	188	14	the	the	DET
issue-925	188	15	fact	fact	NOUN
issue-925	188	16	that	that	SCONJ
issue-925	188	17	the	the	DET
issue-925	188	18	share	share	NOUN
issue-925	188	19	is	be	AUX
issue-925	188	20	80	80	NUM
issue-925	188	21	%	%	NOUN
issue-925	188	22	of	of	ADP
issue-925	188	23	the	the	DET
issue-925	188	24	total	total	ADJ
issue-925	188	25	volume	volume	NOUN
issue-925	188	26	of	of	ADP
issue-925	188	27	agricultural	agricultural	ADJ
issue-925	188	28	land	land	NOUN
issue-925	188	29	used	use	VERB
issue-925	188	30	.	.	PUNCT
issue-925	189	1	the	the	DET
issue-925	189	2	area	area	NOUN
issue-925	189	3	of	of	ADP
issue-925	189	4	land	land	NOUN
issue-925	189	5	used	use	VERB
issue-925	189	6	by	by	ADP
issue-925	189	7	agricultural	agricultural	ADJ
issue-925	189	8	enterprises	enterprise	NOUN
issue-925	189	9	in	in	ADP
issue-925	189	10	the	the	DET
issue-925	189	11	period	period	NOUN
issue-925	189	12	from	from	ADP
issue-925	189	13	2012	2012	NUM
issue-925	189	14	to	to	ADP
issue-925	189	15	2018	2018	NUM
issue-925	189	16	fluctuated	fluctuate	VERB
issue-925	189	17	slightly	slightly	ADV
issue-925	189	18	and	and	CCONJ
issue-925	189	19	averages	average	NOUN
issue-925	189	20	21.2	21.2	NUM
issue-925	189	21	million	million	NUM
issue-925	189	22	ha	ha	INTJ
issue-925	189	23	,	,	PUNCT
issue-925	189	24	and	and	CCONJ
issue-925	189	25	the	the	DET
issue-925	189	26	cost	cost	NOUN
issue-925	189	27	increased	increase	VERB
issue-925	189	28	3.2	3.2	NUM
issue-925	189	29	times	time	NOUN
issue-925	189	30	due	due	ADP
issue-925	189	31	to	to	ADP
issue-925	189	32	a	a	DET
issue-925	189	33	significant	significant	ADJ
issue-925	189	34	increase	increase	NOUN
issue-925	189	35	in	in	ADP
issue-925	189	36	rent	rent	NOUN
issue-925	189	37	and	and	CCONJ
issue-925	189	38	reached	reach	VERB
issue-925	189	39	720.8	720.8	NUM
issue-925	189	40	billion	billion	NUM
issue-925	189	41	uah	uah	ADJ
issue-925	189	42	.	.	PUNCT
issue-925	189	43	social	social	ADJ
issue-925	189	44	capital	capital	NOUN
issue-925	189	45	.	.	PUNCT
issue-925	190	1	this	this	DET
issue-925	190	2	type	type	NOUN
issue-925	190	3	of	of	ADP
issue-925	190	4	capital	capital	NOUN
issue-925	190	5	will	will	AUX
issue-925	190	6	be	be	AUX
issue-925	190	7	understood	understand	VERB
issue-925	190	8	as	as	ADP
issue-925	190	9	the	the	DET
issue-925	190	10	capital	capital	NOUN
issue-925	190	11	of	of	ADP
issue-925	190	12	the	the	DET
issue-925	190	13	internal	internal	ADJ
issue-925	190	14	organization	organization	NOUN
issue-925	190	15	of	of	ADP
issue-925	190	16	the	the	DET
issue-925	190	17	enterprise	enterprise	NOUN
issue-925	190	18	and	and	CCONJ
issue-925	190	19	the	the	DET
issue-925	190	20	capital	capital	NOUN
issue-925	190	21	of	of	ADP
issue-925	190	22	its	its	PRON
issue-925	190	23	external	external	ADJ
issue-925	190	24	environment	environment	NOUN
issue-925	190	25	.	.	PUNCT
issue-925	191	1	the	the	DET
issue-925	191	2	second	second	ADJ
issue-925	191	3	component	component	NOUN
issue-925	191	4	will	will	AUX
issue-925	191	5	be	be	AUX
issue-925	191	6	considered	consider	VERB
issue-925	191	7	as	as	ADP
issue-925	191	8	an	an	DET
issue-925	191	9	external	external	ADJ
issue-925	191	10	institutional	institutional	ADJ
issue-925	191	11	environment	environment	NOUN
issue-925	191	12	related	relate	VERB
issue-925	191	13	to	to	ADP
issue-925	191	14	the	the	DET
issue-925	191	15	state	state	NOUN
issue-925	191	16	of	of	ADP
issue-925	191	17	the	the	DET
issue-925	191	18	market	market	NOUN
issue-925	191	19	,	,	PUNCT
issue-925	191	20	the	the	DET
issue-925	191	21	effectiveness	effectiveness	NOUN
issue-925	191	22	of	of	ADP
issue-925	191	23	public	public	ADJ
issue-925	191	24	administration	administration	NOUN
issue-925	191	25	,	,	PUNCT
issue-925	191	26	corruption	corruption	NOUN
issue-925	191	27	and	and	CCONJ
issue-925	191	28	other	other	ADJ
issue-925	191	29	factors	factor	NOUN
issue-925	191	30	.	.	PUNCT
issue-925	192	1	social	social	ADJ
issue-925	192	2	capital	capital	NOUN
issue-925	192	3	can	can	AUX
issue-925	192	4	have	have	VERB
issue-925	192	5	a	a	DET
issue-925	192	6	negative	negative	ADJ
issue-925	192	7	impact	impact	NOUN
issue-925	192	8	on	on	ADP
issue-925	192	9	the	the	DET
issue-925	192	10	creation	creation	NOUN
issue-925	192	11	of	of	ADP
issue-925	192	12	gross	gross	ADJ
issue-925	192	13	value	value	NOUN
issue-925	192	14	added	add	VERB
issue-925	192	15	and	and	CCONJ
issue-925	192	16	can	can	AUX
issue-925	192	17	be	be	AUX
issue-925	192	18	negative	negative	ADJ
issue-925	192	19	.	.	PUNCT
issue-925	193	1	ronald	ronald	PROPN
issue-925	193	2	becker	becker	PROPN
issue-925	193	3	,	,	PUNCT
issue-925	193	4	who	who	PRON
issue-925	193	5	identifies	identify	VERB
issue-925	193	6	human	human	ADJ
issue-925	193	7	capital	capital	NOUN
issue-925	193	8	,	,	PUNCT
issue-925	193	9	structural	structural	ADJ
issue-925	193	10	capital	capital	NOUN
issue-925	193	11	and	and	CCONJ
issue-925	193	12	social	social	ADJ
issue-925	193	13	capital	capital	NOUN
issue-925	193	14	in	in	ADP
issue-925	193	15	the	the	DET
issue-925	193	16	structure	structure	NOUN
issue-925	193	17	of	of	ADP
issue-925	193	18	intellectual	intellectual	ADJ
issue-925	193	19	capital	capital	NOUN
issue-925	193	20	,	,	PUNCT
issue-925	193	21	points	point	VERB
issue-925	193	22	out	out	ADP
issue-925	193	23	this	this	DET
issue-925	193	24	possibility	possibility	NOUN
issue-925	193	25	.	.	PUNCT
issue-925	194	1	he	he	PRON
issue-925	194	2	focuses	focus	VERB
issue-925	194	3	on	on	ADP
issue-925	194	4	the	the	DET
issue-925	194	5	existence	existence	NOUN
issue-925	194	6	of	of	ADP
issue-925	194	7	negative	negative	ADJ
issue-925	194	8	human	human	ADJ
issue-925	194	9	capital	capital	NOUN
issue-925	194	10	,	,	PUNCT
issue-925	194	11	negative	negative	ADJ
issue-925	194	12	structural	structural	ADJ
issue-925	194	13	capital	capital	NOUN
issue-925	194	14	,	,	PUNCT
issue-925	194	15	and	and	CCONJ
issue-925	194	16	negative	negative	ADJ
issue-925	194	17	social	social	ADJ
issue-925	194	18	capital	capital	NOUN
issue-925	194	19	.	.	PUNCT
issue-925	195	1	he	he	PRON
issue-925	195	2	explains	explain	VERB
issue-925	195	3	the	the	DET
issue-925	195	4	paradoxical	paradoxical	ADJ
issue-925	195	5	nature	nature	NOUN
issue-925	195	6	of	of	ADP
issue-925	195	7	this	this	DET
issue-925	195	8	phenomenon	phenomenon	NOUN
issue-925	195	9	by	by	ADP
issue-925	195	10	saying	say	VERB
issue-925	195	11	that	that	SCONJ
issue-925	195	12	not	not	PART
issue-925	195	13	every	every	DET
issue-925	195	14	element	element	NOUN
issue-925	195	15	of	of	ADP
issue-925	195	16	intellectual	intellectual	ADJ
issue-925	195	17	capital	capital	NOUN
issue-925	195	18	contributes	contribute	VERB
issue-925	195	19	to	to	ADP
issue-925	195	20	making	make	VERB
issue-925	195	21	a	a	DET
issue-925	195	22	profit	profit	NOUN
issue-925	195	23	.	.	PUNCT
issue-925	196	1	ronald	ronald	PROPN
issue-925	196	2	becker	becker	PROPN
issue-925	196	3	writes	write	VERB
issue-925	196	4	,	,	PUNCT
issue-925	196	5	“	"	PUNCT
issue-925	196	6	the	the	DET
issue-925	196	7	examples	example	NOUN
issue-925	196	8	of	of	ADP
issue-925	196	9	negative	negative	ADJ
issue-925	196	10	intellectual	intellectual	ADJ
issue-925	196	11	capital	capital	NOUN
issue-925	196	12	in	in	ADP
issue-925	196	13	an	an	DET
issue-925	196	14	organization	organization	NOUN
issue-925	196	15	have	have	AUX
issue-925	196	16	included	include	VERB
issue-925	196	17	a	a	DET
issue-925	196	18	strong	strong	ADJ
issue-925	196	19	commitment	commitment	NOUN
issue-925	196	20	to	to	ADP
issue-925	196	21	old	old	ADJ
issue-925	196	22	methods	method	NOUN
issue-925	196	23	that	that	PRON
issue-925	196	24	prevent	prevent	VERB
issue-925	196	25	your	your	PRON
issue-925	196	26	people	people	NOUN
issue-925	196	27	from	from	ADP
issue-925	196	28	reaching	reach	VERB
issue-925	196	29	their	their	PRON
issue-925	196	30	potential	potential	NOUN
issue-925	196	31	”	"	PUNCT
issue-925	196	32	(	(	PUNCT
issue-925	196	33	lekarkina	lekarkina	ADJ
issue-925	196	34	,	,	PUNCT
issue-925	196	35	2017	2017	NUM
issue-925	196	36	)	)	PUNCT
issue-925	196	37	.	.	PUNCT
issue-925	197	1	this	this	DET
issue-925	197	2	provision	provision	NOUN
issue-925	197	3	at	at	ADP
issue-925	197	4	first	first	ADJ
issue-925	197	5	glance	glance	NOUN
issue-925	197	6	raises	raise	VERB
issue-925	197	7	the	the	DET
issue-925	197	8	question	question	NOUN
issue-925	197	9	of	of	ADP
issue-925	197	10	whether	whether	SCONJ
issue-925	197	11	capital	capital	NOUN
issue-925	197	12	can	can	AUX
issue-925	197	13	be	be	AUX
issue-925	197	14	negative	negative	ADJ
issue-925	197	15	.	.	PUNCT
issue-925	198	1	in	in	ADP
issue-925	198	2	support	support	NOUN
issue-925	198	3	of	of	ADP
issue-925	198	4	ronald	ronald	PROPN
issue-925	198	5	becker	becker	PROPN
issue-925	198	6	’s	’s	PART
issue-925	198	7	statements	statement	NOUN
issue-925	198	8	,	,	PUNCT
issue-925	198	9	it	it	PRON
issue-925	198	10	should	should	AUX
issue-925	198	11	be	be	AUX
issue-925	198	12	added	add	VERB
issue-925	198	13	that	that	SCONJ
issue-925	198	14	there	there	PRON
issue-925	198	15	are	be	VERB
issue-925	198	16	other	other	ADJ
issue-925	198	17	factors	factor	NOUN
issue-925	198	18	that	that	PRON
issue-925	198	19	relate	relate	VERB
issue-925	198	20	to	to	ADP
issue-925	198	21	the	the	DET
issue-925	198	22	components	component	NOUN
issue-925	198	23	of	of	ADP
issue-925	198	24	social	social	ADJ
issue-925	198	25	capital	capital	NOUN
issue-925	198	26	and	and	CCONJ
issue-925	198	27	that	that	PRON
issue-925	198	28	can	can	AUX
issue-925	198	29	negatively	negatively	ADV
issue-925	198	30	affect	affect	VERB
issue-925	198	31	the	the	DET
issue-925	198	32	creation	creation	NOUN
issue-925	198	33	of	of	ADP
issue-925	198	34	added	add	VERB
issue-925	198	35	value	value	NOUN
issue-925	198	36	and	and	CCONJ
issue-925	198	37	,	,	PUNCT
issue-925	198	38	accordingly	accordingly	ADV
issue-925	198	39	,	,	PUNCT
issue-925	198	40	be	be	AUX
issue-925	198	41	considered	consider	VERB
issue-925	198	42	as	as	ADP
issue-925	198	43	negative	negative	ADJ
issue-925	198	44	capital	capital	NOUN
issue-925	198	45	.	.	PUNCT
issue-925	199	1	in	in	ADP
issue-925	199	2	the	the	DET
issue-925	199	3	conditions	condition	NOUN
issue-925	199	4	of	of	ADP
issue-925	199	5	ukraine	ukraine	NOUN
issue-925	199	6	,	,	PUNCT
issue-925	199	7	these	these	PRON
issue-925	199	8	are	be	AUX
issue-925	199	9	inefficient	inefficient	ADJ
issue-925	199	10	government	government	NOUN
issue-925	199	11	activities	activity	NOUN
issue-925	199	12	,	,	PUNCT
issue-925	199	13	unsatisfactory	unsatisfactory	ADJ
issue-925	199	14	quality	quality	NOUN
issue-925	199	15	of	of	ADP
issue-925	199	16	the	the	DET
issue-925	199	17	legislative	legislative	ADJ
issue-925	199	18	and	and	CCONJ
issue-925	199	19	regulatory	regulatory	ADJ
issue-925	199	20	framework	framework	NOUN
issue-925	199	21	,	,	PUNCT
issue-925	199	22	low	low	ADJ
issue-925	199	23	level	level	NOUN
issue-925	199	24	of	of	ADP
issue-925	199	25	compliance	compliance	NOUN
issue-925	199	26	with	with	ADP
issue-925	199	27	laws	law	NOUN
issue-925	199	28	and	and	CCONJ
issue-925	199	29	regulations	regulation	NOUN
issue-925	199	30	,	,	PUNCT
issue-925	199	31	and	and	CCONJ
issue-925	199	32	a	a	DET
issue-925	199	33	huge	huge	ADJ
issue-925	199	34	scale	scale	NOUN
issue-925	199	35	of	of	ADP
issue-925	199	36	corruption	corruption	NOUN
issue-925	199	37	that	that	PRON
issue-925	199	38	covers	cover	VERB
issue-925	199	39	all	all	DET
issue-925	199	40	levels	level	NOUN
issue-925	199	41	of	of	ADP
issue-925	199	42	government	government	NOUN
issue-925	199	43	and	and	CCONJ
issue-925	199	44	society	society	NOUN
issue-925	199	45	.	.	PUNCT
issue-925	200	1	accordingly	accordingly	ADV
issue-925	200	2	,	,	PUNCT
issue-925	200	3	we	we	PRON
issue-925	200	4	can	can	AUX
issue-925	200	5	talk	talk	VERB
issue-925	200	6	about	about	ADP
issue-925	200	7	the	the	DET
issue-925	200	8	possibility	possibility	NOUN
issue-925	200	9	of	of	ADP
issue-925	200	10	negative	negative	ADJ
issue-925	200	11	values	value	NOUN
issue-925	200	12	of	of	ADP
issue-925	200	13	social	social	ADJ
issue-925	200	14	capital	capital	NOUN
issue-925	200	15	.	.	PUNCT
issue-925	201	1	based	base	VERB
issue-925	201	2	on	on	ADP
issue-925	201	3	the	the	DET
issue-925	201	4	above	above	ADV
issue-925	201	5	-	-	PUNCT
issue-925	201	6	mentioned	mention	VERB
issue-925	201	7	the	the	DET
issue-925	201	8	assessment	assessment	NOUN
issue-925	201	9	of	of	ADP
issue-925	201	10	social	social	ADJ
issue-925	201	11	capital	capital	NOUN
issue-925	201	12	for	for	ADP
issue-925	201	13	an	an	DET
issue-925	201	14	individual	individual	ADJ
issue-925	201	15	enterprise	enterprise	NOUN
issue-925	201	16	is	be	AUX
issue-925	201	17	proposed	propose	VERB
issue-925	201	18	to	to	PART
issue-925	201	19	be	be	AUX
issue-925	201	20	carried	carry	VERB
issue-925	201	21	out	out	ADP
issue-925	201	22	as	as	SCONJ
issue-925	201	23	follows	follow	VERB
issue-925	201	24	table	table	NOUN
issue-925	201	25	2	2	NUM
issue-925	201	26	average	average	ADJ
issue-925	201	27	share	share	NOUN
issue-925	201	28	of	of	ADP
issue-925	201	29	hidden	hide	VERB
issue-925	201	30	assets	asset	NOUN
issue-925	201	31	in	in	ADP
issue-925	201	32	the	the	DET
issue-925	201	33	total	total	ADJ
issue-925	201	34	capital	capital	NOUN
issue-925	201	35	of	of	ADP
issue-925	201	36	enterprises	enterprise	NOUN
issue-925	201	37	by	by	ADP
issue-925	201	38	type	type	NOUN
issue-925	201	39	of	of	ADP
issue-925	201	40	activity	activity	NOUN
issue-925	201	41	in	in	ADP
issue-925	201	42	the	the	DET
issue-925	201	43	period	period	NOUN
issue-925	201	44	from	from	ADP
issue-925	201	45	2012	2012	NUM
issue-925	201	46	to	to	ADP
issue-925	201	47	2018	2018	NUM
issue-925	201	48	share	share	NOUN
issue-925	201	49	of	of	ADP
issue-925	201	50	hidden	hidden	ADJ
issue-925	201	51	assets	asset	NOUN
issue-925	201	52	,	,	PUNCT
issue-925	201	53	%	%	INTJ
issue-925	201	54	total	total	ADJ
issue-925	201	55	33.7	33.7	NUM
issue-925	201	56	agriculture	agriculture	NOUN
issue-925	201	57	70.1	70.1	NUM
issue-925	201	58	industry	industry	NOUN
issue-925	201	59	16.8	16.8	NUM
issue-925	201	60	construction	construction	NOUN
issue-925	201	61	14.3	14.3	NUM
issue-925	201	62	trade	trade	NOUN
issue-925	201	63	34.0	34.0	NUM
issue-925	201	64	transport	transport	NOUN
issue-925	201	65	54.4	54.4	NUM
issue-925	201	66	baltic	baltic	ADJ
issue-925	201	67	journal	journal	NOUN
issue-925	201	68	of	of	ADP
issue-925	201	69	economic	economic	ADJ
issue-925	201	70	studies	study	NOUN
issue-925	201	71	61	61	NUM
issue-925	201	72	vol	vol	NOUN
issue-925	201	73	.	.	PROPN
issue-925	202	1	6	6	NUM
issue-925	202	2	,	,	PUNCT
issue-925	202	3	no	no	INTJ
issue-925	202	4	.	.	NOUN
issue-925	202	5	5	5	NUM
issue-925	202	6	,	,	PUNCT
issue-925	202	7	2020	2020	NUM
issue-925	202	8	sc	sc	X
issue-925	202	9	=	=	PUNCT
issue-925	202	10	ha	ha	INTJ
issue-925	202	11	–	–	PUNCT
issue-925	202	12	hc	hc	PROPN
issue-925	202	13	–	–	PUNCT
issue-925	202	14	lfa	lfa	PROPN
issue-925	202	15	–	–	PUNCT
issue-925	202	16	nc	nc	PROPN
issue-925	202	17	(	(	PUNCT
issue-925	202	18	11	11	NUM
issue-925	202	19	)	)	PUNCT
issue-925	202	20	where	where	SCONJ
issue-925	202	21	:	:	PUNCT
issue-925	202	22	sc	sc	PROPN
issue-925	202	23	is	be	AUX
issue-925	202	24	social	social	ADJ
issue-925	202	25	capital	capital	NOUN
issue-925	202	26	of	of	ADP
issue-925	202	27	enterprise	enterprise	NOUN
issue-925	202	28	;	;	PUNCT
issue-925	202	29	ha	ha	INTJ
issue-925	202	30	are	be	AUX
issue-925	202	31	hidden	hide	VERB
issue-925	202	32	assets	asset	NOUN
issue-925	202	33	of	of	ADP
issue-925	202	34	enterprise	enterprise	NOUN
issue-925	202	35	;	;	PUNCT
issue-925	202	36	hc	hc	X
issue-925	202	37	is	be	AUX
issue-925	202	38	human	human	ADJ
issue-925	202	39	capital	capital	NOUN
issue-925	202	40	of	of	ADP
issue-925	202	41	enterprise	enterprise	NOUN
issue-925	202	42	;	;	PUNCT
issue-925	202	43	lfa	lfa	PROPN
issue-925	202	44	are	be	AUX
issue-925	202	45	leased	lease	VERB
issue-925	202	46	fixed	fix	VERB
issue-925	202	47	assets	asset	NOUN
issue-925	202	48	;	;	PUNCT
issue-925	202	49	nc	nc	PROPN
issue-925	202	50	is	be	AUX
issue-925	202	51	natural	natural	ADJ
issue-925	202	52	capital	capital	NOUN
issue-925	202	53	.	.	PUNCT
issue-925	203	1	and	and	CCONJ
issue-925	203	2	for	for	ADP
issue-925	203	3	the	the	DET
issue-925	203	4	type	type	NOUN
issue-925	203	5	of	of	ADP
issue-925	203	6	activity	activity	NOUN
issue-925	203	7	or	or	CCONJ
issue-925	203	8	all	all	DET
issue-925	203	9	enterprises	enterprise	NOUN
issue-925	203	10	in	in	ADP
issue-925	203	11	the	the	DET
issue-925	203	12	country	country	NOUN
issue-925	203	13	,	,	PUNCT
issue-925	203	14	taking	take	VERB
issue-925	203	15	into	into	ADP
issue-925	203	16	account	account	NOUN
issue-925	203	17	the	the	DET
issue-925	203	18	nature	nature	NOUN
issue-925	203	19	of	of	ADP
issue-925	203	20	accounting	account	VERB
issue-925	203	21	for	for	ADP
issue-925	203	22	the	the	DET
issue-925	203	23	lease	lease	NOUN
issue-925	203	24	of	of	ADP
issue-925	203	25	fixed	fix	VERB
issue-925	203	26	assets	asset	NOUN
issue-925	203	27	,	,	PUNCT
issue-925	203	28	sc	sc	PROPN
issue-925	203	29	=	=	PUNCT
issue-925	203	30	ha	ha	INTJ
issue-925	203	31	–	–	PUNCT
issue-925	203	32	hc	hc	PROPN
issue-925	203	33	–	–	PUNCT
issue-925	203	34	nc	nc	PROPN
issue-925	203	35	(	(	PUNCT
issue-925	203	36	12	12	NUM
issue-925	203	37	)	)	PUNCT
issue-925	203	38	where	where	SCONJ
issue-925	203	39	:	:	PUNCT
issue-925	203	40	sc	sc	PROPN
issue-925	203	41	is	be	AUX
issue-925	203	42	social	social	ADJ
issue-925	203	43	capital	capital	NOUN
issue-925	203	44	of	of	ADP
issue-925	203	45	enterprise	enterprise	NOUN
issue-925	203	46	;	;	PUNCT
issue-925	203	47	ha	ha	INTJ
issue-925	203	48	are	be	AUX
issue-925	203	49	hidden	hide	VERB
issue-925	203	50	assets	asset	NOUN
issue-925	203	51	of	of	ADP
issue-925	203	52	enterprise	enterprise	NOUN
issue-925	203	53	;	;	PUNCT
issue-925	203	54	hc	hc	X
issue-925	203	55	is	be	AUX
issue-925	203	56	human	human	ADJ
issue-925	203	57	capital	capital	NOUN
issue-925	203	58	of	of	ADP
issue-925	203	59	enterprise	enterprise	NOUN
issue-925	203	60	;	;	PUNCT
issue-925	203	61	nc	nc	PROPN
issue-925	203	62	is	be	AUX
issue-925	203	63	natural	natural	ADJ
issue-925	203	64	capital	capital	NOUN
issue-925	203	65	.	.	PUNCT
issue-925	204	1	calculations	calculation	NOUN
issue-925	204	2	of	of	ADP
issue-925	204	3	social	social	ADJ
issue-925	204	4	capital	capital	NOUN
issue-925	204	5	in	in	ADP
issue-925	204	6	the	the	DET
issue-925	204	7	total	total	ADJ
issue-925	204	8	capital	capital	NOUN
issue-925	204	9	of	of	ADP
issue-925	204	10	enterprises	enterprise	NOUN
issue-925	204	11	by	by	ADP
issue-925	204	12	type	type	NOUN
issue-925	204	13	of	of	ADP
issue-925	204	14	activity	activity	NOUN
issue-925	204	15	for	for	ADP
issue-925	204	16	the	the	DET
issue-925	204	17	period	period	NOUN
issue-925	204	18	from	from	ADP
issue-925	204	19	2012	2012	NUM
issue-925	204	20	to	to	ADP
issue-925	204	21	2018	2018	NUM
issue-925	204	22	are	be	AUX
issue-925	204	23	presented	present	VERB
issue-925	204	24	in	in	ADP
issue-925	204	25	table	table	NOUN
issue-925	204	26	4	4	NUM
issue-925	204	27	.	.	PUNCT
issue-925	205	1	they	they	PRON
issue-925	205	2	show	show	VERB
issue-925	205	3	that	that	SCONJ
issue-925	205	4	the	the	DET
issue-925	205	5	average	average	ADJ
issue-925	205	6	share	share	NOUN
issue-925	205	7	of	of	ADP
issue-925	205	8	social	social	ADJ
issue-925	205	9	capital	capital	NOUN
issue-925	205	10	in	in	ADP
issue-925	205	11	the	the	DET
issue-925	205	12	total	total	ADJ
issue-925	205	13	capital	capital	NOUN
issue-925	205	14	of	of	ADP
issue-925	205	15	enterprises	enterprise	NOUN
issue-925	205	16	in	in	ADP
issue-925	205	17	the	the	DET
issue-925	205	18	country	country	NOUN
issue-925	205	19	is	be	AUX
issue-925	205	20	only	only	ADV
issue-925	205	21	3.5	3.5	NUM
issue-925	205	22	%	%	NOUN
issue-925	205	23	,	,	PUNCT
issue-925	205	24	the	the	DET
issue-925	205	25	largest	large	ADJ
issue-925	205	26	in	in	ADP
issue-925	205	27	agriculture	agriculture	NOUN
issue-925	205	28	–	–	PUNCT
issue-925	205	29	31.3	31.3	NUM
issue-925	205	30	%	%	NOUN
issue-925	205	31	,	,	PUNCT
issue-925	205	32	in	in	ADP
issue-925	205	33	transport	transport	NOUN
issue-925	205	34	and	and	CCONJ
issue-925	205	35	trade	trade	NOUN
issue-925	205	36	,	,	PUNCT
issue-925	205	37	respectively	respectively	ADV
issue-925	205	38	,	,	PUNCT
issue-925	205	39	17.8	17.8	NUM
issue-925	205	40	%	%	NOUN
issue-925	205	41	and	and	CCONJ
issue-925	205	42	15.2	15.2	NUM
issue-925	205	43	%	%	NOUN
issue-925	205	44	,	,	PUNCT
issue-925	205	45	and	and	CCONJ
issue-925	205	46	the	the	DET
issue-925	205	47	smallest	small	ADJ
issue-925	205	48	in	in	ADP
issue-925	205	49	industry	industry	NOUN
issue-925	205	50	and	and	CCONJ
issue-925	205	51	construction	construction	NOUN
issue-925	205	52	,	,	PUNCT
issue-925	205	53	moreover	moreover	ADV
issue-925	205	54	it	it	PRON
issue-925	205	55	is	be	AUX
issue-925	205	56	negative	negative	ADJ
issue-925	205	57	(	(	PUNCT
issue-925	205	58	-13.5	-13.5	NUM
issue-925	205	59	%	%	NOUN
issue-925	205	60	and	and	CCONJ
issue-925	205	61	-16.4	-16.4	NOUN
issue-925	205	62	)	)	PUNCT
issue-925	205	63	.	.	PUNCT
issue-925	206	1	table	table	NOUN
issue-925	206	2	4	4	NUM
issue-925	206	3	average	average	ADJ
issue-925	206	4	share	share	NOUN
issue-925	206	5	of	of	ADP
issue-925	206	6	social	social	ADJ
issue-925	206	7	capital	capital	NOUN
issue-925	206	8	in	in	ADP
issue-925	206	9	the	the	DET
issue-925	206	10	total	total	ADJ
issue-925	206	11	capital	capital	NOUN
issue-925	206	12	of	of	ADP
issue-925	206	13	enterprises	enterprise	NOUN
issue-925	206	14	by	by	ADP
issue-925	206	15	type	type	NOUN
issue-925	206	16	of	of	ADP
issue-925	206	17	activity	activity	NOUN
issue-925	206	18	in	in	ADP
issue-925	206	19	the	the	DET
issue-925	206	20	period	period	NOUN
issue-925	206	21	from	from	ADP
issue-925	206	22	2012	2012	NUM
issue-925	206	23	to	to	ADP
issue-925	206	24	2018	2018	NUM
issue-925	206	25	share	share	NOUN
issue-925	206	26	of	of	ADP
issue-925	206	27	social	social	ADJ
issue-925	206	28	capital	capital	NOUN
issue-925	206	29	,	,	PUNCT
issue-925	206	30	%	%	INTJ
issue-925	206	31	total	total	ADJ
issue-925	206	32	3.5	3.5	NUM
issue-925	206	33	agriculture	agriculture	NOUN
issue-925	206	34	31.3	31.3	NUM
issue-925	206	35	industry	industry	NOUN
issue-925	206	36	-13.5	-13.5	PROPN
issue-925	206	37	construction	construction	NOUN
issue-925	206	38	-16.4	-16.4	PROPN
issue-925	206	39	trade	trade	VERB
issue-925	206	40	15.2	15.2	NUM
issue-925	206	41	transport	transport	NOUN
issue-925	206	42	17.8	17.8	NUM
issue-925	206	43	high	high	ADJ
issue-925	206	44	values	value	NOUN
issue-925	206	45	of	of	ADP
issue-925	206	46	the	the	DET
issue-925	206	47	share	share	NOUN
issue-925	206	48	of	of	ADP
issue-925	206	49	social	social	ADJ
issue-925	206	50	capital	capital	NOUN
issue-925	206	51	in	in	ADP
issue-925	206	52	the	the	DET
issue-925	206	53	case	case	NOUN
issue-925	206	54	of	of	ADP
issue-925	206	55	agriculture	agriculture	NOUN
issue-925	206	56	can	can	AUX
issue-925	206	57	be	be	AUX
issue-925	206	58	explained	explain	VERB
issue-925	206	59	,	,	PUNCT
issue-925	206	60	firstly	firstly	ADV
issue-925	206	61	,	,	PUNCT
issue-925	206	62	by	by	ADP
issue-925	206	63	the	the	DET
issue-925	206	64	lack	lack	NOUN
issue-925	206	65	of	of	ADP
issue-925	206	66	a	a	DET
issue-925	206	67	land	land	NOUN
issue-925	206	68	market	market	NOUN
issue-925	206	69	in	in	ADP
issue-925	206	70	ukraine	ukraine	NOUN
issue-925	206	71	and	and	CCONJ
issue-925	206	72	,	,	PUNCT
issue-925	206	73	accordingly	accordingly	ADV
issue-925	206	74	,	,	PUNCT
issue-925	206	75	an	an	DET
issue-925	206	76	underestimation	underestimation	NOUN
issue-925	206	77	of	of	ADP
issue-925	206	78	the	the	DET
issue-925	206	79	value	value	NOUN
issue-925	206	80	of	of	ADP
issue-925	206	81	land	land	NOUN
issue-925	206	82	,	,	PUNCT
issue-925	206	83	and	and	CCONJ
issue-925	206	84	secondly	secondly	ADV
issue-925	206	85	,	,	PUNCT
issue-925	206	86	by	by	ADP
issue-925	206	87	the	the	DET
issue-925	206	88	significant	significant	ADJ
issue-925	206	89	export	export	NOUN
issue-925	206	90	potential	potential	NOUN
issue-925	206	91	of	of	ADP
issue-925	206	92	the	the	DET
issue-925	206	93	industry	industry	NOUN
issue-925	206	94	.	.	PUNCT
issue-925	207	1	in	in	ADP
issue-925	207	2	the	the	DET
issue-925	207	3	case	case	NOUN
issue-925	207	4	of	of	ADP
issue-925	207	5	transport	transport	NOUN
issue-925	207	6	–	–	PUNCT
issue-925	207	7	a	a	DET
issue-925	207	8	favorable	favorable	ADJ
issue-925	207	9	geographical	geographical	ADJ
issue-925	207	10	location	location	NOUN
issue-925	207	11	at	at	ADP
issue-925	207	12	the	the	DET
issue-925	207	13	crossroads	crossroad	NOUN
issue-925	207	14	of	of	ADP
issue-925	207	15	trade	trade	NOUN
issue-925	207	16	routes	route	NOUN
issue-925	207	17	and	and	CCONJ
issue-925	207	18	a	a	DET
issue-925	207	19	significant	significant	ADJ
issue-925	207	20	potential	potential	NOUN
issue-925	207	21	for	for	ADP
issue-925	207	22	exporting	export	VERB
issue-925	207	23	services	service	NOUN
issue-925	207	24	.	.	PUNCT
issue-925	208	1	the	the	DET
issue-925	208	2	negative	negative	ADJ
issue-925	208	3	value	value	NOUN
issue-925	208	4	of	of	ADP
issue-925	208	5	the	the	DET
issue-925	208	6	social	social	ADJ
issue-925	208	7	capital	capital	NOUN
issue-925	208	8	in	in	ADP
issue-925	208	9	industry	industry	NOUN
issue-925	208	10	can	can	AUX
issue-925	208	11	be	be	AUX
issue-925	208	12	explained	explain	VERB
issue-925	208	13	by	by	ADP
issue-925	208	14	the	the	DET
issue-925	208	15	process	process	NOUN
issue-925	208	16	of	of	ADP
issue-925	208	17	deindustrialization	deindustrialization	NOUN
issue-925	208	18	,	,	PUNCT
issue-925	208	19	low	low	ADJ
issue-925	208	20	technological	technological	ADJ
issue-925	208	21	level	level	NOUN
issue-925	208	22	and	and	CCONJ
issue-925	208	23	corresponding	corresponding	ADJ
issue-925	208	24	outflow	outflow	NOUN
issue-925	208	25	of	of	ADP
issue-925	208	26	skilled	skilled	ADJ
issue-925	208	27	labor	labor	NOUN
issue-925	208	28	abroad	abroad	ADV
issue-925	208	29	,	,	PUNCT
issue-925	208	30	high	high	ADJ
issue-925	208	31	loan	loan	NOUN
issue-925	208	32	rates	rate	NOUN
issue-925	208	33	and	and	CCONJ
issue-925	208	34	lack	lack	NOUN
issue-925	208	35	of	of	ADP
issue-925	208	36	working	work	VERB
issue-925	208	37	capital	capital	NOUN
issue-925	208	38	.	.	PUNCT
issue-925	209	1	the	the	DET
issue-925	209	2	structure	structure	NOUN
issue-925	209	3	of	of	ADP
issue-925	209	4	the	the	DET
issue-925	209	5	total	total	ADJ
issue-925	209	6	capital	capital	NOUN
issue-925	209	7	of	of	ADP
issue-925	209	8	ukrainian	ukrainian	ADJ
issue-925	209	9	enterprises	enterprise	NOUN
issue-925	209	10	by	by	ADP
issue-925	209	11	type	type	NOUN
issue-925	209	12	of	of	ADP
issue-925	209	13	activity	activity	NOUN
issue-925	209	14	,	,	PUNCT
issue-925	209	15	taking	take	VERB
issue-925	209	16	into	into	ADP
issue-925	209	17	account	account	NOUN
issue-925	209	18	the	the	DET
issue-925	209	19	hidden	hide	VERB
issue-925	209	20	assets	asset	NOUN
issue-925	209	21	in	in	ADP
issue-925	209	22	the	the	DET
issue-925	209	23	period	period	NOUN
issue-925	209	24	from	from	ADP
issue-925	209	25	2012	2012	NUM
issue-925	209	26	to	to	ADP
issue-925	209	27	2018	2018	NUM
issue-925	209	28	,	,	PUNCT
issue-925	209	29	is	be	AUX
issue-925	209	30	presented	present	VERB
issue-925	209	31	in	in	ADP
issue-925	209	32	table	table	NOUN
issue-925	209	33	5	5	NUM
issue-925	209	34	.	.	PUNCT
issue-925	210	1	in	in	ADP
issue-925	210	2	the	the	DET
issue-925	210	3	total	total	ADJ
issue-925	210	4	capital	capital	NOUN
issue-925	210	5	of	of	ADP
issue-925	210	6	ukrainian	ukrainian	ADJ
issue-925	210	7	enterprises	enterprise	NOUN
issue-925	210	8	,	,	PUNCT
issue-925	210	9	the	the	DET
issue-925	210	10	share	share	NOUN
issue-925	210	11	of	of	ADP
issue-925	210	12	hidden	hide	VERB
issue-925	210	13	assets	asset	NOUN
issue-925	210	14	is	be	AUX
issue-925	210	15	33.7	33.7	NUM
issue-925	210	16	%	%	NOUN
issue-925	210	17	,	,	PUNCT
issue-925	210	18	in	in	ADP
issue-925	210	19	agriculture	agriculture	NOUN
issue-925	210	20	and	and	CCONJ
issue-925	210	21	transport	transport	NOUN
issue-925	210	22	this	this	DET
issue-925	210	23	share	share	NOUN
issue-925	210	24	is	be	AUX
issue-925	210	25	more	more	ADJ
issue-925	210	26	than	than	ADP
issue-925	210	27	half	half	ADJ
issue-925	210	28	,	,	PUNCT
issue-925	210	29	respectively	respectively	ADV
issue-925	210	30	70.1	70.1	NUM
issue-925	210	31	%	%	NOUN
issue-925	210	32	and	and	CCONJ
issue-925	210	33	54.4	54.4	NUM
issue-925	210	34	%	%	NOUN
issue-925	210	35	.	.	PUNCT
issue-925	211	1	in	in	ADP
issue-925	211	2	industry	industry	NOUN
issue-925	211	3	and	and	CCONJ
issue-925	211	4	construction	construction	NOUN
issue-925	211	5	,	,	PUNCT
issue-925	211	6	only	only	ADV
issue-925	211	7	16.8	16.8	NUM
issue-925	211	8	%	%	NOUN
issue-925	211	9	and	and	CCONJ
issue-925	211	10	14.3	14.3	NUM
issue-925	211	11	%	%	NOUN
issue-925	211	12	,	,	PUNCT
issue-925	211	13	this	this	PRON
issue-925	211	14	is	be	AUX
issue-925	211	15	largely	largely	ADV
issue-925	211	16	due	due	ADJ
issue-925	211	17	to	to	ADP
issue-925	211	18	the	the	DET
issue-925	211	19	negative	negative	ADJ
issue-925	211	20	values	value	NOUN
issue-925	211	21	of	of	ADP
issue-925	211	22	social	social	ADJ
issue-925	211	23	capital	capital	NOUN
issue-925	211	24	.	.	PUNCT
issue-925	212	1	5	5	X
issue-925	212	2	.	.	X
issue-925	212	3	conclusions	conclusion	NOUN
issue-925	212	4	on	on	ADP
issue-925	212	5	the	the	DET
issue-925	212	6	grounds	ground	NOUN
issue-925	212	7	of	of	ADP
issue-925	212	8	a	a	DET
issue-925	212	9	methodological	methodological	ADJ
issue-925	212	10	approach	approach	NOUN
issue-925	212	11	based	base	VERB
issue-925	212	12	on	on	ADP
issue-925	212	13	the	the	DET
issue-925	212	14	identification	identification	NOUN
issue-925	212	15	of	of	ADP
issue-925	212	16	generic	generic	ADJ
issue-925	212	17	concepts	concept	NOUN
issue-925	212	18	and	and	CCONJ
issue-925	212	19	essential	essential	ADJ
issue-925	212	20	features	feature	NOUN
issue-925	212	21	,	,	PUNCT
issue-925	212	22	a	a	DET
issue-925	212	23	generalized	generalized	ADJ
issue-925	212	24	definition	definition	NOUN
issue-925	212	25	of	of	ADP
issue-925	212	26	the	the	DET
issue-925	212	27	concept	concept	NOUN
issue-925	212	28	of	of	ADP
issue-925	212	29	“	"	PUNCT
issue-925	212	30	hidden	hidden	ADJ
issue-925	212	31	assets	asset	NOUN
issue-925	212	32	”	"	PUNCT
issue-925	212	33	is	be	AUX
issue-925	212	34	proposed	propose	VERB
issue-925	212	35	,	,	PUNCT
issue-925	212	36	which	which	PRON
issue-925	212	37	covers	cover	VERB
issue-925	212	38	all	all	DET
issue-925	212	39	the	the	DET
issue-925	212	40	variety	variety	NOUN
issue-925	212	41	of	of	ADP
issue-925	212	42	points	point	NOUN
issue-925	212	43	of	of	ADP
issue-925	212	44	view	view	NOUN
issue-925	212	45	on	on	ADP
issue-925	212	46	this	this	DET
issue-925	212	47	phenomenon	phenomenon	NOUN
issue-925	212	48	.	.	PUNCT
issue-925	213	1	analysis	analysis	NOUN
issue-925	213	2	of	of	ADP
issue-925	213	3	existing	exist	VERB
issue-925	213	4	methodological	methodological	ADJ
issue-925	213	5	approaches	approach	NOUN
issue-925	213	6	to	to	ADP
issue-925	213	7	the	the	DET
issue-925	213	8	assessment	assessment	NOUN
issue-925	213	9	of	of	ADP
issue-925	213	10	hidden	hidden	ADJ
issue-925	213	11	assets	asset	NOUN
issue-925	213	12	has	have	AUX
issue-925	213	13	shown	show	VERB
issue-925	213	14	that	that	SCONJ
issue-925	213	15	they	they	PRON
issue-925	213	16	have	have	VERB
issue-925	213	17	significant	significant	ADJ
issue-925	213	18	methodological	methodological	ADJ
issue-925	213	19	shortcomings	shortcoming	NOUN
issue-925	213	20	and	and	CCONJ
issue-925	213	21	difficulties	difficulty	NOUN
issue-925	213	22	in	in	ADP
issue-925	213	23	applying	apply	VERB
issue-925	213	24	and	and	CCONJ
issue-925	213	25	collecting	collect	VERB
issue-925	213	26	the	the	DET
issue-925	213	27	necessary	necessary	ADJ
issue-925	213	28	initial	initial	ADJ
issue-925	213	29	data	datum	NOUN
issue-925	213	30	.	.	PUNCT
issue-925	214	1	methodological	methodological	ADJ
issue-925	214	2	bases	basis	NOUN
issue-925	214	3	for	for	ADP
issue-925	214	4	estimation	estimation	NOUN
issue-925	214	5	of	of	ADP
issue-925	214	6	hidden	hide	VERB
issue-925	214	7	assets	asset	NOUN
issue-925	214	8	are	be	AUX
issue-925	214	9	proposed	propose	VERB
issue-925	214	10	based	base	VERB
issue-925	214	11	on	on	ADP
issue-925	214	12	the	the	DET
issue-925	214	13	defined	define	VERB
issue-925	214	14	concept	concept	NOUN
issue-925	214	15	of	of	ADP
issue-925	214	16	“	"	PUNCT
issue-925	214	17	public	public	ADJ
issue-925	214	18	value	value	NOUN
issue-925	214	19	of	of	ADP
issue-925	214	20	an	an	DET
issue-925	214	21	enterprise	enterprise	NOUN
issue-925	214	22	”	"	PUNCT
issue-925	214	23	as	as	SCONJ
issue-925	214	24	the	the	DET
issue-925	214	25	sum	sum	NOUN
issue-925	214	26	of	of	ADP
issue-925	214	27	all	all	DET
issue-925	214	28	assets	asset	NOUN
issue-925	214	29	used	use	VERB
issue-925	214	30	by	by	ADP
issue-925	214	31	an	an	DET
issue-925	214	32	enterprise	enterprise	NOUN
issue-925	214	33	to	to	PART
issue-925	214	34	create	create	VERB
issue-925	214	35	gross	gross	ADJ
issue-925	214	36	value	value	NOUN
issue-925	214	37	added	add	VERB
issue-925	214	38	.	.	PUNCT
issue-925	215	1	calculations	calculation	NOUN
issue-925	215	2	have	have	AUX
issue-925	215	3	shown	show	VERB
issue-925	215	4	that	that	SCONJ
issue-925	215	5	the	the	DET
issue-925	215	6	average	average	ADJ
issue-925	215	7	share	share	NOUN
issue-925	215	8	of	of	ADP
issue-925	215	9	hidden	hide	VERB
issue-925	215	10	assets	asset	NOUN
issue-925	215	11	of	of	ADP
issue-925	215	12	ukrainian	ukrainian	ADJ
issue-925	215	13	enterprises	enterprise	NOUN
issue-925	215	14	in	in	ADP
issue-925	215	15	the	the	DET
issue-925	215	16	period	period	NOUN
issue-925	215	17	from	from	ADP
issue-925	215	18	2012	2012	NUM
issue-925	215	19	to	to	ADP
issue-925	215	20	2018	2018	NUM
issue-925	215	21	in	in	ADP
issue-925	215	22	the	the	DET
issue-925	215	23	total	total	ADJ
issue-925	215	24	volume	volume	NOUN
issue-925	215	25	of	of	ADP
issue-925	215	26	all	all	DET
issue-925	215	27	assets	asset	NOUN
issue-925	215	28	is	be	AUX
issue-925	215	29	33.7	33.7	NUM
issue-925	215	30	%	%	NOUN
issue-925	215	31	,	,	PUNCT
issue-925	215	32	and	and	CCONJ
issue-925	215	33	by	by	ADP
issue-925	215	34	type	type	NOUN
issue-925	215	35	of	of	ADP
issue-925	215	36	economic	economic	ADJ
issue-925	215	37	activity	activity	NOUN
issue-925	215	38	from	from	ADP
issue-925	215	39	14.3	14.3	NUM
issue-925	215	40	%	%	NOUN
issue-925	215	41	in	in	ADP
issue-925	215	42	construction	construction	NOUN
issue-925	215	43	to	to	ADP
issue-925	215	44	70.1	70.1	NUM
issue-925	215	45	%	%	NOUN
issue-925	215	46	in	in	ADP
issue-925	215	47	agriculture	agriculture	NOUN
issue-925	215	48	.	.	PUNCT
issue-925	216	1	the	the	DET
issue-925	216	2	share	share	NOUN
issue-925	216	3	of	of	ADP
issue-925	216	4	human	human	ADJ
issue-925	216	5	capital	capital	NOUN
issue-925	216	6	of	of	ADP
issue-925	216	7	ukrainian	ukrainian	ADJ
issue-925	216	8	enterprises	enterprise	NOUN
issue-925	216	9	in	in	ADP
issue-925	216	10	the	the	DET
issue-925	216	11	period	period	NOUN
issue-925	216	12	from	from	ADP
issue-925	216	13	2012	2012	NUM
issue-925	216	14	to	to	ADP
issue-925	216	15	2018	2018	NUM
issue-925	216	16	in	in	ADP
issue-925	216	17	the	the	DET
issue-925	216	18	total	total	ADJ
issue-925	216	19	volume	volume	NOUN
issue-925	216	20	of	of	ADP
issue-925	216	21	all	all	DET
issue-925	216	22	assets	asset	NOUN
issue-925	216	23	is	be	AUX
issue-925	216	24	26.9	26.9	NUM
issue-925	216	25	%	%	NOUN
issue-925	216	26	,	,	PUNCT
issue-925	216	27	and	and	CCONJ
issue-925	216	28	by	by	ADP
issue-925	216	29	type	type	NOUN
issue-925	216	30	of	of	ADP
issue-925	216	31	economic	economic	ADJ
issue-925	216	32	activity	activity	NOUN
issue-925	216	33	from	from	ADP
issue-925	216	34	18.8	18.8	NUM
issue-925	216	35	%	%	NOUN
issue-925	216	36	in	in	ADP
issue-925	216	37	trade	trade	NOUN
issue-925	216	38	to	to	ADP
issue-925	216	39	36.6	36.6	NUM
issue-925	216	40	%	%	NOUN
issue-925	216	41	in	in	ADP
issue-925	216	42	transport	transport	NOUN
issue-925	216	43	.	.	PUNCT
issue-925	217	1	the	the	DET
issue-925	217	2	share	share	NOUN
issue-925	217	3	of	of	ADP
issue-925	217	4	social	social	ADJ
issue-925	217	5	capital	capital	NOUN
issue-925	217	6	of	of	ADP
issue-925	217	7	ukrainian	ukrainian	ADJ
issue-925	217	8	enterprises	enterprise	NOUN
issue-925	217	9	in	in	ADP
issue-925	217	10	the	the	DET
issue-925	217	11	period	period	NOUN
issue-925	217	12	from	from	ADP
issue-925	217	13	2012	2012	NUM
issue-925	217	14	to	to	ADP
issue-925	217	15	2018	2018	NUM
issue-925	217	16	in	in	ADP
issue-925	217	17	the	the	DET
issue-925	217	18	total	total	ADJ
issue-925	217	19	volume	volume	NOUN
issue-925	217	20	of	of	ADP
issue-925	217	21	all	all	DET
issue-925	217	22	assets	asset	NOUN
issue-925	217	23	is	be	AUX
issue-925	217	24	only	only	ADV
issue-925	217	25	3.5	3.5	NUM
issue-925	217	26	%	%	NOUN
issue-925	217	27	.	.	PUNCT
issue-925	218	1	in	in	ADP
issue-925	218	2	industry	industry	NOUN
issue-925	218	3	and	and	CCONJ
issue-925	218	4	construction	construction	NOUN
issue-925	218	5	,	,	PUNCT
issue-925	218	6	it	it	PRON
issue-925	218	7	has	have	VERB
issue-925	218	8	negative	negative	ADJ
issue-925	218	9	value	value	NOUN
issue-925	218	10	(	(	PUNCT
issue-925	218	11	-13.5	-13.5	NUM
issue-925	218	12	%	%	NOUN
issue-925	218	13	and	and	CCONJ
issue-925	218	14	-16.4	-16.4	NUM
issue-925	218	15	%	%	NOUN
issue-925	218	16	,	,	PUNCT
issue-925	218	17	respectively	respectively	ADV
issue-925	218	18	)	)	PUNCT
issue-925	218	19	.	.	PUNCT
issue-925	219	1	table	table	NOUN
issue-925	219	2	5	5	NUM
issue-925	219	3	structure	structure	NOUN
issue-925	219	4	of	of	ADP
issue-925	219	5	capital	capital	NOUN
issue-925	219	6	of	of	ADP
issue-925	219	7	ukrainian	ukrainian	ADJ
issue-925	219	8	enterprises	enterprise	NOUN
issue-925	219	9	by	by	ADP
issue-925	219	10	the	the	DET
issue-925	219	11	type	type	NOUN
issue-925	219	12	of	of	ADP
issue-925	219	13	activity	activity	NOUN
issue-925	219	14	,	,	PUNCT
issue-925	219	15	taking	take	VERB
issue-925	219	16	into	into	ADP
issue-925	219	17	account	account	NOUN
issue-925	219	18	the	the	DET
issue-925	219	19	hidden	hide	VERB
issue-925	219	20	assets	asset	NOUN
issue-925	219	21	in	in	ADP
issue-925	219	22	the	the	DET
issue-925	219	23	period	period	NOUN
issue-925	219	24	from	from	ADP
issue-925	219	25	2012	2012	NUM
issue-925	219	26	to	to	ADP
issue-925	219	27	2018	2018	NUM
issue-925	219	28	,	,	PUNCT
issue-925	219	29	as	as	ADP
issue-925	219	30	a	a	DET
issue-925	219	31	percentage	percentage	NOUN
issue-925	219	32	balance	balance	NOUN
issue-925	219	33	sheet	sheet	NOUN
issue-925	219	34	(	(	PUNCT
issue-925	219	35	recorded	recorded	ADJ
issue-925	219	36	)	)	PUNCT
issue-925	219	37	assets	asset	NOUN
issue-925	219	38	hidden	hide	VERB
issue-925	219	39	assets	asset	NOUN
issue-925	219	40	total	total	ADJ
issue-925	219	41	fa	fa	INTJ
issue-925	219	42	and	and	CCONJ
issue-925	219	43	ia	ia	PROPN
issue-925	219	44	*	*	PROPN
issue-925	219	45	reserves	reserve	NOUN
issue-925	219	46	ar	ar	VERB
issue-925	219	47	*	*	PROPN
issue-925	219	48	*	*	PROPN
issue-925	219	49	other	other	ADJ
issue-925	219	50	total	total	ADJ
issue-925	219	51	human	human	ADJ
issue-925	219	52	capital	capital	NOUN
issue-925	219	53	natural	natural	ADJ
issue-925	219	54	capital	capital	NOUN
issue-925	219	55	social	social	ADJ
issue-925	219	56	capital	capital	NOUN
issue-925	219	57	total	total	VERB
issue-925	219	58	66.3	66.3	NUM
issue-925	219	59	19.7	19.7	NUM
issue-925	219	60	7.9	7.9	NUM
issue-925	219	61	22.4	22.4	NUM
issue-925	219	62	16.4	16.4	NUM
issue-925	219	63	33.7	33.7	NUM
issue-925	219	64	26.9	26.9	NUM
issue-925	219	65	3.3	3.3	NUM
issue-925	219	66	3.5	3.5	NUM
issue-925	219	67	agriculture	agriculture	NOUN
issue-925	219	68	29.9	29.9	NUM
issue-925	219	69	5.8	5.8	NUM
issue-925	219	70	5.7	5.7	NUM
issue-925	219	71	13.6	13.6	NUM
issue-925	219	72	4.8	4.8	NUM
issue-925	219	73	70.1	70.1	NUM
issue-925	219	74	20.3	20.3	NUM
issue-925	219	75	18.5	18.5	NUM
issue-925	219	76	31.3	31.3	NUM
issue-925	219	77	industry	industry	NOUN
issue-925	219	78	83.2	83.2	NUM
issue-925	219	79	32.6	32.6	NUM
issue-925	219	80	10.4	10.4	NUM
issue-925	219	81	26.7	26.7	NUM
issue-925	219	82	13.5	13.5	NUM
issue-925	219	83	16.8	16.8	NUM
issue-925	219	84	30.3	30.3	NUM
issue-925	219	85	0	0	NUM
issue-925	219	86	-13.5	-13.5	NUM
issue-925	219	87	construction	construction	NOUN
issue-925	219	88	85.7	85.7	NUM
issue-925	219	89	10.7	10.7	NUM
issue-925	219	90	14.3	14.3	NUM
issue-925	219	91	31.1	31.1	NUM
issue-925	219	92	29.7	29.7	NUM
issue-925	219	93	14.3	14.3	NUM
issue-925	219	94	30.6	30.6	NUM
issue-925	219	95	0	0	NUM
issue-925	219	96	-16.4	-16.4	NOUN
issue-925	219	97	trade	trade	VERB
issue-925	219	98	66.0	66.0	NUM
issue-925	219	99	4.7	4.7	NUM
issue-925	219	100	12.5	12.5	NUM
issue-925	219	101	34.0	34.0	NUM
issue-925	219	102	14.7	14.7	NUM
issue-925	219	103	34.0	34.0	NUM
issue-925	219	104	18.8	18.8	NUM
issue-925	219	105	0	0	NUM
issue-925	219	106	15.2	15.2	NUM
issue-925	219	107	transport	transport	NOUN
issue-925	219	108	45.6	45.6	NUM
issue-925	219	109	31.4	31.4	NUM
issue-925	219	110	2.0	2.0	NUM
issue-925	220	1	6.8	6.8	NUM
issue-925	220	2	5.4	5.4	NUM
issue-925	220	3	54.4	54.4	NUM
issue-925	220	4	36.6	36.6	NUM
issue-925	220	5	0	0	NUM
issue-925	220	6	17.8	17.8	NUM
issue-925	220	7	*	*	PUNCT
issue-925	220	8	–	–	PUNCT
issue-925	220	9	fa	fa	PROPN
issue-925	220	10	and	and	CCONJ
issue-925	220	11	ia	ia	PROPN
issue-925	220	12	(	(	PUNCT
issue-925	220	13	fixed	fix	VERB
issue-925	220	14	assets	asset	NOUN
issue-925	220	15	and	and	CCONJ
issue-925	220	16	intangible	intangible	ADJ
issue-925	220	17	assets	asset	NOUN
issue-925	220	18	)	)	PUNCT
issue-925	221	1	*	*	PUNCT
issue-925	221	2	*	*	PUNCT
issue-925	221	3	–	–	PUNCT
issue-925	221	4	ar	ar	PROPN
issue-925	221	5	(	(	PUNCT
issue-925	221	6	accounts	account	VERB
issue-925	221	7	receivable	receivable	ADJ
issue-925	221	8	)	)	PUNCT
issue-925	221	9	baltic	baltic	ADJ
issue-925	221	10	journal	journal	NOUN
issue-925	221	11	of	of	ADP
issue-925	221	12	economic	economic	ADJ
issue-925	221	13	studies	study	NOUN
issue-925	221	14	62	62	NUM
issue-925	221	15	vol	vol	NOUN
issue-925	221	16	.	.	PROPN
issue-925	221	17	6	6	NUM
issue-925	221	18	,	,	PUNCT
issue-925	221	19	no	no	INTJ
issue-925	221	20	.	.	NOUN
issue-925	221	21	5	5	NUM
issue-925	221	22	,	,	PUNCT
issue-925	221	23	2020	2020	NUM
issue-925	221	24	hidden	hide	VERB
issue-925	221	25	assets	asset	NOUN
issue-925	221	26	are	be	AUX
issue-925	221	27	the	the	DET
issue-925	221	28	missing	miss	VERB
issue-925	221	29	link	link	NOUN
issue-925	221	30	in	in	ADP
issue-925	221	31	determining	determine	VERB
issue-925	221	32	the	the	DET
issue-925	221	33	level	level	NOUN
issue-925	221	34	of	of	ADP
issue-925	221	35	capitalization	capitalization	NOUN
issue-925	221	36	of	of	ADP
issue-925	221	37	an	an	DET
issue-925	221	38	enterprise	enterprise	NOUN
issue-925	221	39	.	.	PUNCT
issue-925	222	1	all	all	DET
issue-925	222	2	other	other	ADJ
issue-925	222	3	things	thing	NOUN
issue-925	222	4	being	be	AUX
issue-925	222	5	equal	equal	ADJ
issue-925	222	6	,	,	PUNCT
issue-925	222	7	the	the	DET
issue-925	222	8	difference	difference	NOUN
issue-925	222	9	in	in	ADP
issue-925	222	10	the	the	DET
issue-925	222	11	level	level	NOUN
issue-925	222	12	of	of	ADP
issue-925	222	13	economic	economic	ADJ
issue-925	222	14	development	development	NOUN
issue-925	222	15	of	of	ADP
issue-925	222	16	enterprises	enterprise	NOUN
issue-925	222	17	can	can	AUX
issue-925	222	18	be	be	AUX
issue-925	222	19	explained	explain	VERB
issue-925	222	20	by	by	ADP
issue-925	222	21	differences	difference	NOUN
issue-925	222	22	in	in	ADP
issue-925	222	23	the	the	DET
issue-925	222	24	volume	volume	NOUN
issue-925	222	25	and	and	CCONJ
issue-925	222	26	structure	structure	NOUN
issue-925	222	27	of	of	ADP
issue-925	222	28	their	their	PRON
issue-925	222	29	hidden	hide	VERB
issue-925	222	30	assets	asset	NOUN
issue-925	222	31	.	.	PUNCT
issue-925	223	1	hidden	hide	VERB
issue-925	223	2	assets	asset	NOUN
issue-925	223	3	can	can	AUX
issue-925	223	4	be	be	AUX
issue-925	223	5	the	the	DET
issue-925	223	6	key	key	NOUN
issue-925	223	7	to	to	ADP
issue-925	223	8	creation	creation	NOUN
issue-925	223	9	of	of	ADP
issue-925	223	10	an	an	DET
issue-925	223	11	enterprise	enterprise	NOUN
issue-925	223	12	’s	’s	PART
issue-925	223	13	development	development	NOUN
issue-925	223	14	strategy	strategy	NOUN
issue-925	223	15	.	.	PUNCT
issue-925	224	1	6	6	X
issue-925	224	2	.	.	X
issue-925	224	3	acknowledgements	acknowledgement	NOUN
issue-925	224	4	this	this	DET
issue-925	224	5	publication	publication	NOUN
issue-925	224	6	was	be	AUX
issue-925	224	7	prepared	prepare	VERB
issue-925	224	8	within	within	ADP
issue-925	224	9	the	the	DET
issue-925	224	10	framework	framework	NOUN
issue-925	224	11	of	of	ADP
issue-925	224	12	the	the	DET
issue-925	224	13	scientific	scientific	ADJ
issue-925	224	14	project	project	NOUN
issue-925	224	15	“	"	PUNCT
issue-925	224	16	organizational	organizational	ADJ
issue-925	224	17	and	and	CCONJ
issue-925	224	18	economic	economic	ADJ
issue-925	224	19	mechanisms	mechanism	NOUN
issue-925	224	20	of	of	ADP
issue-925	224	21	increasing	increase	VERB
issue-925	224	22	entrepreneurial	entrepreneurial	ADJ
issue-925	224	23	activity	activity	NOUN
issue-925	224	24	in	in	ADP
issue-925	224	25	ukraine	ukraine	NOUN
issue-925	224	26	“	"	PUNCT
issue-925	224	27	at	at	ADP
issue-925	224	28	the	the	DET
issue-925	224	29	expense	expense	NOUN
issue-925	224	30	of	of	ADP
issue-925	224	31	the	the	DET
issue-925	224	32	budget	budget	NOUN
issue-925	224	33	program	program	NOUN
issue-925	224	34	“	"	PUNCT
issue-925	224	35	support	support	NOUN
issue-925	224	36	of	of	ADP
issue-925	224	37	priority	priority	NOUN
issue-925	224	38	areas	area	NOUN
issue-925	224	39	of	of	ADP
issue-925	224	40	scientific	scientific	ADJ
issue-925	224	41	research	research	NOUN
issue-925	224	42	development	development	NOUN
issue-925	224	43	”	"	PUNCT
issue-925	224	44	(	(	PUNCT
issue-925	224	45	kpkvk	kpkvk	PROPN
issue-925	224	46	6541230	6541230	NUM
issue-925	224	47	)	)	PUNCT
issue-925	224	48	.	.	PUNCT
issue-925	225	1	references	reference	NOUN
issue-925	225	2	:	:	PUNCT
issue-925	225	3	bryl	bryl	PROPN
issue-925	225	4	,	,	PUNCT
issue-925	225	5	l.	l.	PROPN
issue-925	225	6	,	,	PUNCT
issue-925	225	7	&	&	CCONJ
issue-925	225	8	truskolask	truskolask	PROPN
issue-925	225	9	,	,	PUNCT
issue-925	225	10	s.	s.	PROPN
issue-925	225	11	(	(	PUNCT
issue-925	225	12	2015	2015	NUM
issue-925	225	13	)	)	PUNCT
issue-925	225	14	.	.	PUNCT
issue-925	226	1	the	the	DET
issue-925	226	2	intellectual	intellectual	ADJ
issue-925	226	3	capital	capital	NOUN
issue-925	226	4	effectiveness	effectiveness	NOUN
issue-925	226	5	and	and	CCONJ
issue-925	226	6	enterprises	enterprise	NOUN
issue-925	226	7	’	'	PUNCT
issue-925	226	8	performance	performance	NOUN
issue-925	226	9	-	-	PUNCT
issue-925	226	10	empirical	empirical	ADJ
issue-925	226	11	study	study	NOUN
issue-925	226	12	of	of	ADP
issue-925	226	13	polish	polish	ADJ
issue-925	226	14	listed	list	VERB
issue-925	226	15	companies	company	NOUN
issue-925	226	16	using	use	VERB
issue-925	226	17	vaic	vaic	ADJ
issue-925	226	18	method	method	NOUN
issue-925	226	19	.	.	PUNCT
issue-925	227	1	managing	manage	VERB
issue-925	227	2	intellectual	intellectual	ADJ
issue-925	227	3	capital	capital	NOUN
issue-925	227	4	and	and	CCONJ
issue-925	227	5	innovation	innovation	NOUN
issue-925	227	6	for	for	ADP
issue-925	227	7	sustainable	sustainable	ADJ
issue-925	227	8	and	and	CCONJ
issue-925	227	9	inclusive	inclusive	ADJ
issue-925	227	10	society	society	NOUN
issue-925	227	11	:	:	PUNCT
issue-925	227	12	managing	manage	VERB
issue-925	227	13	intellectual	intellectual	ADJ
issue-925	227	14	capital	capital	NOUN
issue-925	227	15	and	and	CCONJ
issue-925	227	16	innovation	innovation	NOUN
issue-925	227	17	;	;	PUNCT
issue-925	227	18	proceedings	proceeding	NOUN
issue-925	227	19	of	of	ADP
issue-925	227	20	the	the	DET
issue-925	227	21	makelearn	makelearn	NOUN
issue-925	227	22	and	and	CCONJ
issue-925	227	23	tiim	tiim	PROPN
issue-925	227	24	joint	joint	ADJ
issue-925	227	25	international	international	ADJ
issue-925	227	26	conference	conference	NOUN
issue-925	227	27	2	2	NUM
issue-925	227	28	,	,	PUNCT
issue-925	227	29	toknowpress	toknowpress	NOUN
issue-925	227	30	.	.	PUNCT
issue-925	228	1	burkynskyi	burkynskyi	PROPN
issue-925	228	2	,	,	PUNCT
issue-925	228	3	b.	b.	PROPN
issue-925	228	4	,	,	PUNCT
issue-925	228	5	&	&	CCONJ
issue-925	228	6	horiachuk	horiachuk	PROPN
issue-925	228	7	,	,	PUNCT
issue-925	228	8	v.	v.	PROPN
issue-925	228	9	(	(	PUNCT
issue-925	228	10	2014	2014	NUM
issue-925	228	11	)	)	PUNCT
issue-925	228	12	.	.	PUNCT
issue-925	229	1	kapitalizatsiia	kapitalizatsiia	AUX
issue-925	229	2	ekonomiky	ekonomiky	AUX
issue-925	229	3	rehioniv	rehioniv	VERB
issue-925	229	4	ukrainy	ukrainy	ADJ
issue-925	230	1	[	[	X
issue-925	230	2	capitalization	capitalization	NOUN
issue-925	230	3	of	of	ADP
issue-925	230	4	the	the	DET
issue-925	230	5	economy	economy	NOUN
issue-925	230	6	of	of	ADP
issue-925	230	7	the	the	DET
issue-925	230	8	regions	region	NOUN
issue-925	230	9	of	of	ADP
issue-925	230	10	ukraine	ukraine	NOUN
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issue-925	230	12	.	.	PUNCT
issue-925	231	1	odesa	odesa	NOUN
issue-925	231	2	:	:	PUNCT
issue-925	231	3	іpreed	іpreed	PROPN
issue-925	231	4	nanu	nanu	PROPN
issue-925	231	5	.	.	PUNCT
issue-925	232	1	chukhrai	chukhrai	PROPN
issue-925	232	2	,	,	PUNCT
issue-925	232	3	n.	n.	NOUN
issue-925	232	4	(	(	PUNCT
issue-925	232	5	2012	2012	NUM
issue-925	232	6	)	)	PUNCT
issue-925	232	7	.	.	PUNCT
issue-925	233	1	stratehichne	stratehichne	PROPN
issue-925	233	2	upravlinnia	upravlinnia	PROPN
issue-925	233	3	pidpryiemstvom	pidpryiemstvom	PROPN
issue-925	233	4	cherez	cherez	PROPN
issue-925	233	5	vykorystannia	vykorystannia	NOUN
issue-925	233	6	“	"	PUNCT
issue-925	233	7	prykhovanykh	prykhovanykh	ADJ
issue-925	233	8	aktyviv	aktyviv	NOUN
issue-925	233	9	”	"	PUNCT
issue-925	234	1	[	[	X
issue-925	234	2	strategic	strategic	ADJ
issue-925	234	3	management	management	NOUN
issue-925	234	4	of	of	ADP
issue-925	234	5	the	the	DET
issue-925	234	6	enterprise	enterprise	NOUN
issue-925	234	7	through	through	ADP
issue-925	234	8	the	the	DET
issue-925	234	9	use	use	NOUN
issue-925	234	10	of	of	ADP
issue-925	234	11	“	"	PUNCT
issue-925	234	12	hidden	hidden	ADJ
issue-925	234	13	assets	asset	NOUN
issue-925	234	14	”	"	PUNCT
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issue-925	234	16	.	.	PUNCT
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issue-925	234	18	-	-	PUNCT
issue-925	234	19	evropeiskii	evropeiskii	NOUN
issue-925	234	20	zhurnal	zhurnal	ADJ
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issue-925	234	22	tekhnologii	tekhnologii	NOUN
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issue-925	234	24	integrirovannoe	integrirovannoe	ADJ
issue-925	234	25	strategicheskoe	strategicheskoe	ADJ
issue-925	234	26	upravlenie	upravlenie	PROPN
issue-925	234	27	,	,	PUNCT
issue-925	234	28	upravlenie	upravlenie	PROPN
issue-925	234	29	proektami	proektami	NOUN
issue-925	234	30	i	i	PROPN
issue-925	234	31	programmami	programmami	PROPN
issue-925	234	32	”	"	PUNCT
issue-925	234	33	,	,	PUNCT
issue-925	234	34	vol	vol	NOUN
issue-925	234	35	.	.	PROPN
issue-925	234	36	1/13(55	1/13(55	NUM
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issue-925	234	38	,	,	PUNCT
issue-925	234	39	pp	pp	PROPN
issue-925	234	40	.	.	PUNCT
issue-925	235	1	8–11	8–11	PROPN
issue-925	235	2	.	.	PUNCT
issue-925	236	1	fijałkowska	fijałkowska	PROPN
issue-925	236	2	,	,	PUNCT
issue-925	236	3	j.	j.	PROPN
issue-925	236	4	(	(	PUNCT
issue-925	236	5	2014	2014	NUM
issue-925	236	6	)	)	PUNCT
issue-925	236	7	.	.	PUNCT
issue-925	237	1	value	value	NOUN
issue-925	237	2	added	add	VERB
issue-925	237	3	intellectual	intellectual	ADJ
issue-925	237	4	coefficient	coefficient	NOUN
issue-925	237	5	(	(	PUNCT
issue-925	237	6	vaic	vaic	ADV
issue-925	237	7	™	™	ADJ
issue-925	237	8	)	)	PUNCT
issue-925	237	9	as	as	ADP
issue-925	237	10	a	a	DET
issue-925	237	11	tool	tool	NOUN
issue-925	237	12	of	of	ADP
issue-925	237	13	performance	performance	NOUN
issue-925	237	14	measurement	measurement	NOUN
issue-925	237	15	:	:	PUNCT
issue-925	237	16	15(1	15(1	NUM
issue-925	237	17	)	)	PUNCT
issue-925	237	18	,	,	PUNCT
issue-925	237	19	129–140	129–140	NUM
issue-925	237	20	.	.	PUNCT
issue-925	238	1	available	available	ADJ
issue-925	238	2	at	at	ADP
issue-925	238	3	:	:	PUNCT
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issue-925	238	5	fisher	fisher	PROPN
issue-925	238	6	,	,	PUNCT
issue-925	238	7	i.	i.	PROPN
issue-925	238	8	(	(	PUNCT
issue-925	238	9	1927	1927	NUM
issue-925	238	10	)	)	PUNCT
issue-925	238	11	.	.	PUNCT
issue-925	239	1	the	the	DET
issue-925	239	2	nature	nature	NOUN
issue-925	239	3	of	of	ADP
issue-925	239	4	capital	capital	NOUN
issue-925	239	5	and	and	CCONJ
issue-925	239	6	income	income	NOUN
issue-925	239	7	.	.	PUNCT
issue-925	240	1	new	new	PROPN
issue-925	240	2	york	york	PROPN
issue-925	240	3	,	,	PUNCT
issue-925	240	4	52	52	NUM
issue-925	240	5	.	.	PUNCT
issue-925	240	6	forte	forte	PROPN
issue-925	240	7	,	,	PUNCT
issue-925	240	8	w.	w.	PROPN
issue-925	240	9	,	,	PUNCT
issue-925	240	10	matonti	matonti	PROPN
issue-925	240	11	,	,	PUNCT
issue-925	240	12	g.	g.	PROPN
issue-925	240	13	,	,	PUNCT
issue-925	240	14	tucker	tucker	PROPN
issue-925	240	15	,	,	PUNCT
issue-925	240	16	j.	j.	PROPN
issue-925	240	17	&	&	CCONJ
issue-925	240	18	nicolo	nicolo	PROPN
issue-925	240	19	,	,	PUNCT
issue-925	240	20	g.	g.	PROPN
issue-925	240	21	(	(	PUNCT
issue-925	240	22	2017	2017	NUM
issue-925	240	23	)	)	PUNCT
issue-925	240	24	.	.	PUNCT
issue-925	241	1	mtb	mtb	NOUN
issue-925	241	2	versus	versus	ADP
issue-925	241	3	vaic	vaic	ADV
issue-925	241	4	in	in	ADP
issue-925	241	5	measuring	measure	VERB
issue-925	241	6	intellectual	intellectual	ADJ
issue-925	241	7	capital	capital	NOUN
issue-925	241	8	:	:	PUNCT
issue-925	241	9	empirical	empirical	ADJ
issue-925	241	10	evidence	evidence	NOUN
issue-925	241	11	from	from	ADP
issue-925	241	12	italian	italian	ADJ
issue-925	241	13	listed	list	VERB
issue-925	241	14	companies	company	NOUN
issue-925	241	15	.	.	PUNCT
issue-925	242	1	13th	13th	ADJ
issue-925	242	2	interdisciplinary	interdisciplinary	ADJ
issue-925	242	3	workshop	workshop	NOUN
issue-925	242	4	on	on	ADP
issue-925	242	5	intangibles	intangible	NOUN
issue-925	242	6	and	and	CCONJ
issue-925	242	7	intellectual	intellectual	ADJ
issue-925	242	8	capital	capital	NOUN
issue-925	242	9	value	value	NOUN
issue-925	242	10	creation	creation	NOUN
issue-925	242	11	,	,	PUNCT
issue-925	242	12	integrated	integrate	VERB
issue-925	242	13	reporting	reporting	NOUN
issue-925	242	14	and	and	CCONJ
issue-925	242	15	governance	governance	NOUN
issue-925	242	16	,	,	PUNCT
issue-925	242	17	ancona	ancona	PROPN
issue-925	242	18	,	,	PUNCT
issue-925	242	19	italy	italy	PROPN
issue-925	242	20	,	,	PUNCT
issue-925	242	21	september	september	PROPN
issue-925	242	22	21	21	NUM
issue-925	242	23	-	-	SYM
issue-925	242	24	22	22	NUM
issue-925	242	25	,	,	PUNCT
issue-925	242	26	2017	2017	NUM
issue-925	242	27	,	,	PUNCT
issue-925	242	28	università	università	PROPN
issue-925	242	29	politecnicadelle	politecnicadelle	PROPN
issue-925	242	30	marche	marche	PROPN
issue-925	242	31	,	,	PUNCT
issue-925	242	32	ancona	ancona	PROPN
issue-925	242	33	,	,	PUNCT
issue-925	242	34	italy	italy	PROPN
issue-925	242	35	,	,	PUNCT
issue-925	242	36	21	21	NUM
issue-925	242	37	-	-	SYM
issue-925	242	38	22	22	NUM
issue-925	242	39	september	september	PROPN
issue-925	242	40	2017	2017	NUM
issue-925	242	41	.	.	PUNCT
issue-925	243	1	università	università	PROPN
issue-925	243	2	politecnicadelle	politecnicadelle	PROPN
issue-925	243	3	marche	marche	PROPN
issue-925	243	4	,	,	PUNCT
issue-925	243	5	ancona	ancona	PROPN
issue-925	243	6	,	,	PUNCT
issue-925	243	7	italy	italy	PROPN
issue-925	243	8	:	:	PUNCT
issue-925	243	9	european	european	PROPN
issue-925	243	10	institute	institute	PROPN
issue-925	243	11	for	for	ADP
issue-925	243	12	advance	advance	NOUN
issue-925	243	13	studies	study	NOUN
issue-925	243	14	in	in	ADP
issue-925	243	15	management	management	NOUN
issue-925	243	16	.	.	PUNCT
issue-925	244	1	available	available	ADJ
issue-925	244	2	at	at	ADP
issue-925	244	3	:	:	PUNCT
issue-925	244	4	http://eprints.uwe.ac.uk/33500	http://eprints.uwe.ac.uk/33500	PUNCT
issue-925	244	5	golovchanskaia	golovchanskaia	PROPN
issue-925	244	6	,	,	PUNCT
issue-925	244	7	e.	e.	PROPN
issue-925	244	8	,	,	PUNCT
issue-925	244	9	&	&	CCONJ
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issue-925	244	11	,	,	PUNCT
issue-925	244	12	e.	e.	PROPN
issue-925	244	13	(	(	PUNCT
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issue-925	244	15	)	)	PUNCT
issue-925	244	16	.	.	PUNCT
issue-925	245	1	genezis	genezis	PROPN
issue-925	245	2	osnovnykh	osnovnykh	VERB
issue-925	245	3	podkhodov	podkhodov	PROPN
issue-925	246	1	i	i	PRON
issue-925	246	2	metodoc	metodoc	ADV
issue-925	246	3	otcenki	otcenki	VERB
issue-925	246	4	intellektualnykh	intellektualnykh	VERB
issue-925	246	5	resursov	resursov	NOUN
issue-925	247	1	[	[	X
issue-925	247	2	genesis	genesis	NOUN
issue-925	247	3	of	of	ADP
issue-925	247	4	the	the	DET
issue-925	247	5	main	main	ADJ
issue-925	247	6	approaches	approach	NOUN
issue-925	247	7	and	and	CCONJ
issue-925	247	8	methods	method	NOUN
issue-925	247	9	for	for	ADP
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issue-925	247	12	resources	resource	NOUN
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issue-925	247	14	.	.	PUNCT
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issue-925	248	4	,	,	PUNCT
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issue-925	248	6	.	.	PUNCT
issue-925	248	7	5(4	5(4	NUM
issue-925	248	8	)	)	PUNCT
issue-925	248	9	,	,	PUNCT
issue-925	248	10	pp	pp	ADP
issue-925	248	11	.	.	PUNCT
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issue-925	249	2	.	.	PUNCT
issue-925	250	1	hayes	hayes	PROPN
issue-925	250	2	,	,	PUNCT
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issue-925	250	4	(	(	PUNCT
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issue-925	250	6	)	)	PUNCT
issue-925	250	7	.	.	PUNCT
issue-925	251	1	q	q	PUNCT
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issue-925	251	3	–	–	PUNCT
issue-925	251	4	tobin	tobin	PROPN
issue-925	251	5	’s	’s	PART
issue-925	251	6	q.	q.	PROPN
issue-925	251	7	available	available	ADJ
issue-925	251	8	at	at	ADP
issue-925	251	9	:	:	PUNCT
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issue-925	251	12	(	(	PUNCT
issue-925	251	13	2017	2017	NUM
issue-925	251	14	)	)	PUNCT
issue-925	251	15	.	.	PUNCT
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issue-925	253	1	[	[	X
issue-925	253	2	hidden	hide	VERB
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issue-925	253	5	.	.	PUNCT
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issue-925	254	2	at	at	ADP
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issue-925	254	6	,	,	PUNCT
issue-925	254	7	s.	s.	PROPN
issue-925	254	8	,	,	PUNCT
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issue-925	254	10	,	,	PUNCT
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issue-925	254	20	.	.	PUNCT
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issue-925	255	2	efficiency	efficiency	NOUN
issue-925	255	3	of	of	ADP
issue-925	255	4	intellectual	intellectual	ADJ
issue-925	255	5	capital	capital	NOUN
issue-925	255	6	investments	investment	NOUN
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issue-925	255	9	potential	potential	ADJ
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issue-925	255	12	international	international	ADJ
issue-925	255	13	business	business	NOUN
issue-925	255	14	.	.	PUNCT
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issue-925	256	2	research	research	PROPN
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issue-925	256	4	,	,	PUNCT
issue-925	256	5	vol	vol	NOUN
issue-925	256	6	.	.	PROPN
issue-925	256	7	11(5	11(5	NUM
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issue-925	256	9	,	,	PUNCT
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issue-925	256	11	.	.	PUNCT
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issue-925	257	2	.	.	X
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issue-925	258	2	,	,	PUNCT
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issue-925	258	7	,	,	PUNCT
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issue-925	258	9	(	(	PUNCT
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issue-925	258	11	)	)	PUNCT
issue-925	258	12	.	.	PUNCT
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issue-925	259	2	capital	capital	PROPN
issue-925	259	3	kak	kak	PROPN
issue-925	259	4	factor	factor	PROPN
issue-925	259	5	vneshnetorgovoi	vneshnetorgovoi	PROPN
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issue-925	259	7	kompanii	kompanii	ADJ
issue-925	259	8	[	[	X
issue-925	259	9	intellectual	intellectual	ADJ
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issue-925	260	4	,	,	PUNCT
issue-925	260	5	vol	vol	NOUN
issue-925	260	6	.	.	PROPN
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issue-925	260	8	,	,	PUNCT
issue-925	260	9	pp	pp	ADJ
issue-925	260	10	.	.	PUNCT
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issue-925	261	2	.	.	PUNCT
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issue-925	262	2	,	,	PUNCT
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issue-925	262	4	(	(	PUNCT
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issue-925	262	6	)	)	PUNCT
issue-925	262	7	.	.	PUNCT
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issue-925	263	6	rost	rost	PROPN
issue-925	263	7	[	[	X
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issue-925	263	11	human	human	ADJ
issue-925	263	12	capital	capital	NOUN
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issue-925	263	17	.	.	PUNCT
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issue-925	264	2	:	:	PUNCT
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issue-925	264	4	(	(	PUNCT
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issue-925	264	7	.	.	PUNCT
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issue-925	265	2	,	,	PUNCT
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issue-925	265	4	(	(	PUNCT
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issue-925	265	6	)	)	PUNCT
issue-925	265	7	.	.	PUNCT
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issue-925	268	5	.	.	PUNCT
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issue-925	268	8	,	,	PUNCT
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issue-925	269	6	,	,	PUNCT
issue-925	269	7	z.	z.	PROPN
issue-925	269	8	,	,	PUNCT
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issue-925	269	10	,	,	PUNCT
issue-925	269	11	t.	t.	PROPN
issue-925	269	12	t.	t.	PROPN
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issue-925	269	14	,	,	PUNCT
issue-925	269	15	&	&	CCONJ
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issue-925	269	17	,	,	PUNCT
issue-925	269	18	s.	s.	PROPN
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issue-925	269	23	)	)	PUNCT
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issue-925	270	1	the	the	DET
issue-925	270	2	іmpact	іmpact	NOUN
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issue-925	270	4	intellectual	intellectual	ADJ
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issue-925	270	6	companies	company	NOUN
issue-925	270	7	’	'	PUNCT
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issue-925	270	9	:	:	PUNCT
issue-925	270	10	a	a	DET
issue-925	270	11	study	study	NOUN
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issue-925	270	13	on	on	ADP
issue-925	270	14	make	make	VERB
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issue-925	271	5	management	management	NOUN
issue-925	271	6	,	,	PUNCT
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issue-925	271	9	,	,	PUNCT
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issue-925	271	11	,	,	PUNCT
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issue-925	271	13	.	.	PUNCT
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issue-925	272	2	,	,	PUNCT
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issue-925	272	4	(	(	PUNCT
issue-925	272	5	ed	ed	NOUN
issue-925	272	6	.	.	PUNCT
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issue-925	273	1	(	(	PUNCT
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issue-925	273	3	)	)	PUNCT
issue-925	273	4	.	.	PUNCT
issue-925	274	1	ekonomiko	ekonomiko	PROPN
issue-925	274	2	-	-	PUNCT
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issue-925	274	5	.	.	PUNCT
issue-925	275	1	slovar	slovar	PROPN
issue-925	275	2	sovremennoi	sovremennoi	PROPN
issue-925	275	3	ekonomicheskoi	ekonomicheskoi	PROPN
issue-925	275	4	nauki	nauki	PROPN
issue-925	275	5	.	.	PUNCT
issue-925	276	1	[	[	X
issue-925	276	2	economic	economic	ADJ
issue-925	276	3	and	and	CCONJ
issue-925	276	4	mathematical	mathematical	ADJ
issue-925	276	5	dictionary	dictionary	NOUN
issue-925	276	6	:	:	PUNCT
issue-925	276	7	dictionary	dictionary	NOUN
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issue-925	276	11	science	science	NOUN
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issue-925	276	13	.	.	PUNCT
issue-925	277	1	moskva	moskva	PROPN
issue-925	277	2	:	:	PUNCT
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issue-925	277	4	.	.	PUNCT
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issue-925	278	2	at	at	ADP
issue-925	278	3	:	:	PUNCT
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issue-925	278	5	d0%b5_%d0%b0%d0%ba%d1%82%d0%b8%d0%b2%d1%8b	d0%b5_%d0%b0%d0%ba%d1%82%d0%b8%d0%b2%d1%8b	PROPN
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issue-925	278	7	,	,	PUNCT
issue-925	278	8	i.	i.	PROPN
issue-925	278	9	(	(	PUNCT
issue-925	278	10	2017	2017	NUM
issue-925	278	11	)	)	PUNCT
issue-925	278	12	.	.	PUNCT
issue-925	279	1	methods	method	NOUN
issue-925	279	2	of	of	ADP
issue-925	279	3	measuring	measure	VERB
issue-925	279	4	intellectual	intellectual	ADJ
issue-925	279	5	capital	capital	NOUN
issue-925	279	6	and	and	CCONJ
issue-925	279	7	the	the	DET
issue-925	279	8	efficiency	efficiency	NOUN
issue-925	279	9	of	of	ADP
issue-925	279	10	investment	investment	NOUN
issue-925	279	11	it	it	PRON
issue-925	279	12	:	:	PUNCT
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issue-925	279	14	&	&	CCONJ
issue-925	279	15	disadvantages	disadvantage	NOUN
issue-925	279	16	.	.	PUNCT
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issue-925	280	2	comparative	comparative	ADJ
issue-925	280	3	study	study	NOUN
issue-925	280	4	imperial	imperial	ADJ
issue-925	280	5	journal	journal	NOUN
issue-925	280	6	of	of	ADP
issue-925	280	7	interdisciplinary	interdisciplinary	ADJ
issue-925	280	8	research	research	NOUN
issue-925	280	9	(	(	PUNCT
issue-925	280	10	ijir	ijir	PROPN
issue-925	280	11	)	)	PUNCT
issue-925	280	12	,	,	PUNCT
issue-925	280	13	vol	vol	NOUN
issue-925	280	14	.	.	PUNCT
issue-925	280	15	3(2	3(2	NUM
issue-925	280	16	)	)	PUNCT
issue-925	280	17	,	,	PUNCT
issue-925	280	18	pp	pp	ADJ
issue-925	280	19	.	.	PUNCT
issue-925	281	1	1083–1092	1083–1092	NUM
issue-925	281	2	.	.	PUNCT
issue-925	281	3	available	available	ADJ
issue-925	281	4	at	at	ADP
issue-925	281	5	:	:	PUNCT
issue-925	281	6	https://www.onlinejournal.in/ijirv3i2/183.pdf	https://www.onlinejournal.in/ijirv3i2/183.pdf	NOUN
issue-925	281	7	moiaosvita	moiaosvita	NOUN
issue-925	281	8	(	(	PUNCT
issue-925	281	9	2017	2017	NUM
issue-925	281	10	)	)	PUNCT
issue-925	281	11	.	.	PUNCT
issue-925	282	1	shcho	shcho	PROPN
issue-925	282	2	take	take	PROPN
issue-925	282	3	aktyv	aktyv	NOUN
issue-925	282	4	:	:	PUNCT
issue-925	282	5	vyznachennia	vyznachennia	PROPN
issue-925	283	1	[	[	X
issue-925	283	2	what	what	PRON
issue-925	283	3	is	be	AUX
issue-925	283	4	an	an	DET
issue-925	283	5	asset	asset	NOUN
issue-925	283	6	:	:	PUNCT
issue-925	283	7	definition	definition	NOUN
issue-925	283	8	]	]	PUNCT
issue-925	283	9	.	.	PUNCT
issue-925	284	1	available	available	ADJ
issue-925	284	2	at	at	ADP
issue-925	284	3	:	:	PUNCT
issue-925	284	4	http://moyaosvita.com.ua/finansu/shho-take-aktiv-viznachennya/	http://moyaosvita.com.ua/finansu/shho-take-aktiv-viznachennya/	ADJ
issue-925	284	5	puliс	puliс	PROPN
issue-925	284	6	,	,	PUNCT
issue-925	284	7	a.	a.	NOUN
issue-925	284	8	(	(	PUNCT
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issue-925	284	10	)	)	PUNCT
issue-925	284	11	.	.	PUNCT
issue-925	285	1	the	the	DET
issue-925	285	2	principles	principle	NOUN
issue-925	285	3	of	of	ADP
issue-925	285	4	intellectual	intellectual	ADJ
issue-925	285	5	capital	capital	NOUN
issue-925	285	6	efficiency	efficiency	NOUN
issue-925	285	7	,	,	PUNCT
issue-925	285	8	a	a	DET
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issue-925	285	11	.	.	PUNCT
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issue-925	286	2	.	.	PROPN
issue-925	286	3	available	available	ADJ
issue-925	286	4	at	at	ADP
issue-925	286	5	:	:	PUNCT
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issue-925	286	7	piketty	piketty	PROPN
issue-925	286	8	,	,	PUNCT
issue-925	286	9	т	т	PROPN
issue-925	286	10	.	.	PUNCT
issue-925	286	11	(	(	PUNCT
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issue-925	286	13	)	)	PUNCT
issue-925	286	14	.	.	PUNCT
issue-925	286	15	capital	capital	NOUN
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issue-925	286	19	-	-	PUNCT
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issue-925	286	22	.	.	PUNCT
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issue-925	288	2	,	,	PUNCT
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issue-925	288	4	(	(	PUNCT
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issue-925	288	6	)	)	PUNCT
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issue-925	289	4	putem	putem	NOUN
issue-925	289	5	vyiavleniia	vyiavleniia	VERB
issue-925	289	6	,	,	PUNCT
issue-925	289	7	otcenki	otcenki	NOUN
issue-925	289	8	i	i	PRON
issue-925	289	9	registratcii	registratcii	NOUN
issue-925	289	10	“	"	PUNCT
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issue-925	289	12	”	"	PUNCT
issue-925	289	13	i	i	PRON
issue-925	289	14	“	"	PUNCT
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issue-925	289	16	”	"	PUNCT
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issue-925	290	1	i	i	PRON
issue-925	290	2	obiazatelstv	obiazatelstv	VERB
issue-925	290	3	[	[	X
issue-925	290	4	improving	improve	VERB
issue-925	290	5	financial	financial	ADJ
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issue-925	290	7	by	by	ADP
issue-925	290	8	identifying	identify	VERB
issue-925	290	9	,	,	PUNCT
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issue-925	290	13	“	"	PUNCT
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issue-925	290	15	”	"	PUNCT
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issue-925	290	17	“	"	PUNCT
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issue-925	290	19	”	"	PUNCT
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issue-925	290	24	.	.	PUNCT
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issue-925	291	2	at	at	ADP
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issue-925	291	8	journal	journal	NOUN
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issue-925	291	11	studies	study	NOUN
issue-925	291	12	63	63	NUM
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issue-925	292	1	6	6	NUM
issue-925	292	2	,	,	PUNCT
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issue-925	292	5	5	5	NUM
issue-925	292	6	,	,	PUNCT
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issue-925	292	9	,	,	PUNCT
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issue-925	292	14	,	,	PUNCT
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issue-925	292	16	(	(	PUNCT
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issue-925	292	19	.	.	PUNCT
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issue-925	295	2	.	.	PUNCT
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issue-925	296	2	,	,	PUNCT
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issue-925	297	8	(	(	PUNCT
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issue-925	297	10	1	1	NUM
issue-925	297	11	)	)	PUNCT
issue-925	298	1	[	[	X
issue-925	298	2	comparative	comparative	ADJ
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issue-925	298	4	of	of	ADP
issue-925	298	5	methods	method	NOUN
issue-925	298	6	for	for	ADP
issue-925	298	7	assessing	assess	VERB
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issue-925	298	9	value	value	NOUN
issue-925	298	10	of	of	ADP
issue-925	298	11	intellectual	intellectual	ADJ
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issue-925	298	13	(	(	PUNCT
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issue-925	298	15	1	1	NUM
issue-925	298	16	)	)	PUNCT
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issue-925	298	18	.	.	PUNCT
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issue-925	299	4	,	,	PUNCT
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issue-925	299	6	.	.	PROPN
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issue-925	299	8	,	,	PUNCT
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issue-925	300	2	.	.	PUNCT
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issue-925	300	4	,	,	PUNCT
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issue-925	300	6	,	,	PUNCT
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issue-925	300	8	,	,	PUNCT
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issue-925	300	10	,	,	PUNCT
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issue-925	301	5	(	(	PUNCT
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issue-925	303	2	.	.	PUNCT
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issue-925	304	15	.	.	PUNCT
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issue-925	305	2	measurement	measurement	NOUN
issue-925	305	3	of	of	ADP
issue-925	305	4	intellectual	intellectual	ADJ
issue-925	305	5	capital	capital	NOUN
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issue-925	305	7	vaic	vaic	ADJ
issue-925	305	8	method	method	NOUN
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issue-925	306	2	journal	journal	PROPN
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issue-925	306	8	vol	vol	NOUN
issue-925	306	9	.	.	PUNCT
issue-925	306	10	3(2	3(2	NUM
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issue-925	306	14	.	.	PUNCT
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issue-925	307	2	.	.	PUNCT
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issue-925	307	4	at	at	ADP
issue-925	307	5	:	:	PUNCT
issue-925	307	6	http://www.iiakm.org/ojakm/articles/2015/volume3_2/ojakm_volume3_2pp36-44.pdf	http://www.iiakm.org/ojakm/articles/2015/volume3_2/ojakm_volume3_2pp36-44.pdf	PROPN
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issue-925	307	8	,	,	PUNCT
issue-925	307	9	k.-e	k.-e	PROPN
issue-925	307	10	.	.	PUNCT
issue-925	308	1	(	(	PUNCT
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issue-925	308	3	)	)	PUNCT
issue-925	308	4	.	.	PUNCT
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issue-925	309	2	for	for	ADP
issue-925	309	3	measuring	measure	VERB
issue-925	309	4	intangible	intangible	ADJ
issue-925	309	5	assets	asset	NOUN
issue-925	309	6	.	.	PUNCT
issue-925	310	1	available	available	ADJ
issue-925	310	2	at	at	ADP
issue-925	310	3	:	:	PUNCT
issue-925	310	4	https://www.sveiby.com/files/	https://www.sveiby.com/files/	NUM
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issue-925	310	6	-	-	PUNCT
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issue-925	310	8	viazemskaia	viazemskaia	NOUN
issue-925	310	9	,	,	PUNCT
issue-925	310	10	v.	v.	PROPN
issue-925	310	11	(	(	PUNCT
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issue-925	310	15	.	.	PUNCT
issue-925	311	1	skrytye	skrytye	PROPN
issue-925	311	2	aktivy	aktivy	PROPN
issue-925	311	3	v	v	PROPN
issue-925	311	4	biznese	biznese	PROPN
issue-925	311	5	[	[	X
issue-925	311	6	hidden	hide	VERB
issue-925	311	7	assets	asset	NOUN
issue-925	311	8	in	in	ADP
issue-925	311	9	business	business	NOUN
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issue-925	311	11	.	.	PUNCT
issue-925	312	1	available	available	ADJ
issue-925	312	2	at	at	ADP
issue-925	312	3	:	:	PUNCT
issue-925	312	4	http://www.markint.ru/	http://www.markint.ru/	NUM
issue-925	312	5	skrytye	skrytye	NOUN
issue-925	312	6	-	-	PUNCT
issue-925	312	7	aktivy	aktivy	NOUN
issue-925	312	8	-	-	PUNCT
issue-925	312	9	v	v	NOUN
issue-925	312	10	-	-	PUNCT
issue-925	312	11	biznese-2/	biznese-2/	NOUN