id	sid	tid	token	lemma	pos
absel-673	1	1	determining	determine	VERB
absel-673	1	2	the	the	DET
absel-673	1	3	value	value	NOUN
absel-673	1	4	of	of	ADP
absel-673	1	5	a	a	DET
absel-673	1	6	firm	firm	ADJ
absel-673	1	7	developments	development	NOUN
absel-673	1	8	in	in	ADP
absel-673	1	9	business	business	NOUN
absel-673	1	10	simulation	simulation	NOUN
absel-673	1	11	and	and	CCONJ
absel-673	1	12	experiential	experiential	ADJ
absel-673	1	13	learning	learning	NOUN
absel-673	1	14	,	,	PUNCT
absel-673	1	15	volume	volume	NOUN
absel-673	1	16	31	31	NUM
absel-673	1	17	,	,	PUNCT
absel-673	1	18	2004	2004	NUM
absel-673	1	19	determining	determine	VERB
absel-673	1	20	the	the	DET
absel-673	1	21	value	value	NOUN
absel-673	1	22	of	of	ADP
absel-673	1	23	a	a	DET
absel-673	1	24	firm	firm	ADJ
absel-673	1	25	precha	precha	PROPN
absel-673	1	26	thavikulwat	thavikulwat	PROPN
absel-673	1	27	towson	towson	PROPN
absel-673	1	28	university	university	PROPN
absel-673	1	29	pthavikulwat@towson.edu	pthavikulwat@towson.edu	PROPN
absel-673	1	30	abstract	abstract	VERB
absel-673	1	31	the	the	DET
absel-673	1	32	value	value	NOUN
absel-673	1	33	of	of	ADP
absel-673	1	34	a	a	DET
absel-673	1	35	firm	firm	NOUN
absel-673	1	36	in	in	ADP
absel-673	1	37	computerized	computerized	ADJ
absel-673	1	38	business	business	NOUN
absel-673	1	39	gaming	gaming	NOUN
absel-673	1	40	simulations	simulation	NOUN
absel-673	1	41	can	can	AUX
absel-673	1	42	be	be	AUX
absel-673	1	43	determined	determine	VERB
absel-673	1	44	through	through	ADP
absel-673	1	45	five	five	NUM
absel-673	1	46	different	different	ADJ
absel-673	1	47	measures	measure	NOUN
absel-673	1	48	:	:	PUNCT
absel-673	1	49	book	book	NOUN
absel-673	1	50	value	value	NOUN
absel-673	1	51	,	,	PUNCT
absel-673	1	52	market	market	NOUN
absel-673	1	53	value	value	NOUN
absel-673	1	54	,	,	PUNCT
absel-673	1	55	capitalized	capitalize	VERB
absel-673	1	56	value	value	NOUN
absel-673	1	57	,	,	PUNCT
absel-673	1	58	deductive	deductive	ADJ
absel-673	1	59	judgment	judgment	NOUN
absel-673	1	60	,	,	PUNCT
absel-673	1	61	and	and	CCONJ
absel-673	1	62	adjusted	adjust	VERB
absel-673	1	63	net	net	ADJ
absel-673	1	64	worth	worth	NOUN
absel-673	1	65	.	.	PUNCT
absel-673	2	1	the	the	DET
absel-673	2	2	firm	firm	NOUN
absel-673	2	3	’s	’s	PART
absel-673	2	4	book	book	NOUN
absel-673	2	5	value	value	NOUN
absel-673	2	6	may	may	AUX
absel-673	2	7	be	be	AUX
absel-673	2	8	an	an	DET
absel-673	2	9	unreasonable	unreasonable	ADJ
absel-673	2	10	measure	measure	NOUN
absel-673	2	11	of	of	ADP
absel-673	2	12	its	its	PRON
absel-673	2	13	true	true	ADJ
absel-673	2	14	value	value	NOUN
absel-673	2	15	because	because	SCONJ
absel-673	2	16	of	of	ADP
absel-673	2	17	the	the	DET
absel-673	2	18	idiosyncrasies	idiosyncrasy	NOUN
absel-673	2	19	of	of	ADP
absel-673	2	20	accounting	account	VERB
absel-673	2	21	.	.	PUNCT
absel-673	3	1	true	true	ADJ
absel-673	3	2	market	market	NOUN
absel-673	3	3	value	value	NOUN
absel-673	3	4	may	may	AUX
absel-673	3	5	be	be	AUX
absel-673	3	6	unavailable	unavailable	ADJ
absel-673	3	7	or	or	CCONJ
absel-673	3	8	unreliable	unreliable	ADJ
absel-673	3	9	.	.	PUNCT
absel-673	4	1	the	the	DET
absel-673	4	2	capitalized	capitalize	VERB
absel-673	4	3	value	value	NOUN
absel-673	4	4	measure	measure	NOUN
absel-673	4	5	requires	require	VERB
absel-673	4	6	an	an	DET
absel-673	4	7	arbitrary	arbitrary	ADJ
absel-673	4	8	parameter	parameter	NOUN
absel-673	4	9	,	,	PUNCT
absel-673	4	10	the	the	DET
absel-673	4	11	deductive	deductive	ADJ
absel-673	4	12	judgment	judgment	NOUN
absel-673	4	13	measure	measure	NOUN
absel-673	4	14	requires	require	VERB
absel-673	4	15	subjective	subjective	ADJ
absel-673	4	16	judgment	judgment	NOUN
absel-673	4	17	,	,	PUNCT
absel-673	4	18	and	and	CCONJ
absel-673	4	19	the	the	DET
absel-673	4	20	adjusted	adjust	VERB
absel-673	4	21	net	net	ADJ
absel-673	4	22	worth	worth	ADJ
absel-673	4	23	measure	measure	NOUN
absel-673	4	24	requires	require	VERB
absel-673	4	25	detailed	detailed	ADJ
absel-673	4	26	knowledge	knowledge	NOUN
absel-673	4	27	of	of	ADP
absel-673	4	28	the	the	DET
absel-673	4	29	gaming	gaming	NOUN
absel-673	4	30	simulation	simulation	NOUN
absel-673	4	31	’s	’s	PART
absel-673	4	32	model	model	NOUN
absel-673	4	33	.	.	PUNCT
absel-673	5	1	developers	developer	NOUN
absel-673	5	2	are	be	AUX
absel-673	5	3	in	in	ADP
absel-673	5	4	the	the	DET
absel-673	5	5	best	good	ADJ
absel-673	5	6	position	position	NOUN
absel-673	5	7	to	to	PART
absel-673	5	8	apply	apply	VERB
absel-673	5	9	the	the	DET
absel-673	5	10	adjusted	adjust	VERB
absel-673	5	11	net	net	ADJ
absel-673	5	12	worth	worth	ADJ
absel-673	5	13	measure	measure	NOUN
absel-673	5	14	,	,	PUNCT
absel-673	5	15	so	so	ADV
absel-673	5	16	they	they	PRON
absel-673	5	17	should	should	AUX
absel-673	5	18	code	code	VERB
absel-673	5	19	it	it	PRON
absel-673	5	20	into	into	ADP
absel-673	5	21	their	their	PRON
absel-673	5	22	simulation	simulation	NOUN
absel-673	5	23	’s	’s	PART
absel-673	5	24	computer	computer	NOUN
absel-673	5	25	programs	program	NOUN
absel-673	5	26	.	.	PUNCT
absel-673	6	1	introduction	introduction	VERB
absel-673	6	2	the	the	DET
absel-673	6	3	question	question	NOUN
absel-673	6	4	of	of	ADP
absel-673	6	5	how	how	SCONJ
absel-673	6	6	to	to	PART
absel-673	6	7	determine	determine	VERB
absel-673	6	8	the	the	DET
absel-673	6	9	value	value	NOUN
absel-673	6	10	of	of	ADP
absel-673	6	11	a	a	DET
absel-673	6	12	firm	firm	NOUN
absel-673	6	13	in	in	ADP
absel-673	6	14	a	a	DET
absel-673	6	15	computerized	computerized	ADJ
absel-673	6	16	business	business	NOUN
absel-673	6	17	gaming	gaming	NOUN
absel-673	6	18	simulation	simulation	NOUN
absel-673	6	19	is	be	AUX
absel-673	6	20	an	an	DET
absel-673	6	21	interesting	interesting	ADJ
absel-673	6	22	one	one	NOUN
absel-673	6	23	that	that	PRON
absel-673	6	24	has	have	AUX
absel-673	6	25	received	receive	VERB
absel-673	6	26	little	little	ADJ
absel-673	6	27	attention	attention	NOUN
absel-673	6	28	.	.	PUNCT
absel-673	7	1	firm	firm	ADJ
absel-673	7	2	valuation	valuation	NOUN
absel-673	7	3	is	be	AUX
absel-673	7	4	essential	essential	ADJ
absel-673	7	5	for	for	ADP
absel-673	7	6	deriving	derive	VERB
absel-673	7	7	stock	stock	NOUN
absel-673	7	8	prices	price	NOUN
absel-673	7	9	,	,	PUNCT
absel-673	7	10	an	an	DET
absel-673	7	11	item	item	NOUN
absel-673	7	12	of	of	ADP
absel-673	7	13	significance	significance	NOUN
absel-673	7	14	in	in	ADP
absel-673	7	15	many	many	ADJ
absel-673	7	16	simulations	simulation	NOUN
absel-673	7	17	(	(	PUNCT
absel-673	7	18	keys	key	NOUN
absel-673	7	19	&	&	CCONJ
absel-673	7	20	biggs	biggs	PROPN
absel-673	7	21	,	,	PUNCT
absel-673	7	22	1990	1990	NUM
absel-673	7	23	)	)	PUNCT
absel-673	7	24	.	.	PUNCT
absel-673	8	1	sometimes	sometimes	ADV
absel-673	8	2	,	,	PUNCT
absel-673	8	3	stock	stock	NOUN
absel-673	8	4	price	price	NOUN
absel-673	8	5	is	be	AUX
absel-673	8	6	the	the	DET
absel-673	8	7	sole	sole	ADJ
absel-673	8	8	measure	measure	NOUN
absel-673	8	9	of	of	ADP
absel-673	8	10	performance	performance	NOUN
absel-673	8	11	in	in	ADP
absel-673	8	12	the	the	DET
absel-673	8	13	simulation	simulation	NOUN
absel-673	8	14	(	(	PUNCT
absel-673	8	15	biggs	biggs	PROPN
absel-673	8	16	,	,	PUNCT
absel-673	8	17	1978	1978	NUM
absel-673	8	18	)	)	PUNCT
absel-673	8	19	.	.	PUNCT
absel-673	9	1	more	more	ADV
absel-673	9	2	commonly	commonly	ADV
absel-673	9	3	it	it	PRON
absel-673	9	4	is	be	AUX
absel-673	9	5	major	major	ADJ
absel-673	9	6	component	component	NOUN
absel-673	9	7	of	of	ADP
absel-673	9	8	a	a	DET
absel-673	9	9	weighted	weighted	ADJ
absel-673	9	10	average	average	NOUN
absel-673	9	11	that	that	PRON
absel-673	9	12	includes	include	VERB
absel-673	9	13	other	other	ADJ
absel-673	9	14	measures	measure	NOUN
absel-673	9	15	.	.	PUNCT
absel-673	10	1	certainly	certainly	ADV
absel-673	10	2	,	,	PUNCT
absel-673	10	3	no	no	DET
absel-673	10	4	total	total	ADJ
absel-673	10	5	enterprise	enterprise	NOUN
absel-673	10	6	simulation	simulation	NOUN
absel-673	10	7	can	can	AUX
absel-673	10	8	be	be	AUX
absel-673	10	9	complete	complete	ADJ
absel-673	10	10	without	without	ADP
absel-673	10	11	a	a	DET
absel-673	10	12	measure	measure	NOUN
absel-673	10	13	of	of	ADP
absel-673	10	14	the	the	DET
absel-673	10	15	value	value	NOUN
absel-673	10	16	of	of	ADP
absel-673	10	17	firms	firm	NOUN
absel-673	10	18	.	.	PUNCT
absel-673	11	1	firm	firm	ADJ
absel-673	11	2	valuation	valuation	NOUN
absel-673	11	3	can	can	AUX
absel-673	11	4	be	be	AUX
absel-673	11	5	obtained	obtain	VERB
absel-673	11	6	through	through	ADP
absel-673	11	7	different	different	ADJ
absel-673	11	8	measures	measure	NOUN
absel-673	11	9	,	,	PUNCT
absel-673	11	10	each	each	PRON
absel-673	11	11	of	of	ADP
absel-673	11	12	which	which	PRON
absel-673	11	13	is	be	AUX
absel-673	11	14	likely	likely	ADJ
absel-673	11	15	to	to	PART
absel-673	11	16	give	give	VERB
absel-673	11	17	a	a	DET
absel-673	11	18	value	value	NOUN
absel-673	11	19	that	that	PRON
absel-673	11	20	differs	differ	VERB
absel-673	11	21	from	from	ADP
absel-673	11	22	that	that	PRON
absel-673	11	23	obtained	obtain	VERB
absel-673	11	24	by	by	ADP
absel-673	11	25	another	another	DET
absel-673	11	26	measure	measure	NOUN
absel-673	11	27	.	.	PUNCT
absel-673	12	1	the	the	DET
absel-673	12	2	task	task	NOUN
absel-673	12	3	of	of	ADP
absel-673	12	4	the	the	DET
absel-673	12	5	simulation	simulation	NOUN
absel-673	12	6	designer	designer	NOUN
absel-673	12	7	is	be	AUX
absel-673	12	8	to	to	PART
absel-673	12	9	incorporate	incorporate	VERB
absel-673	12	10	the	the	DET
absel-673	12	11	measures	measure	NOUN
absel-673	12	12	that	that	PRON
absel-673	12	13	best	well	ADV
absel-673	12	14	fit	fit	VERB
absel-673	12	15	the	the	DET
absel-673	12	16	requirements	requirement	NOUN
absel-673	12	17	of	of	ADP
absel-673	12	18	the	the	DET
absel-673	12	19	particular	particular	ADJ
absel-673	12	20	simulation	simulation	NOUN
absel-673	12	21	.	.	PUNCT
absel-673	13	1	to	to	PART
absel-673	13	2	guide	guide	VERB
absel-673	13	3	the	the	DET
absel-673	13	4	task	task	NOUN
absel-673	13	5	,	,	PUNCT
absel-673	13	6	this	this	DET
absel-673	13	7	paper	paper	NOUN
absel-673	13	8	presents	present	VERB
absel-673	13	9	a	a	DET
absel-673	13	10	firm	firm	ADJ
absel-673	13	11	-	-	PUNCT
absel-673	13	12	valuation	valuation	NOUN
absel-673	13	13	typology	typology	NOUN
absel-673	13	14	consisting	consist	VERB
absel-673	13	15	of	of	ADP
absel-673	13	16	five	five	NUM
absel-673	13	17	measures	measure	NOUN
absel-673	13	18	,	,	PUNCT
absel-673	13	19	and	and	CCONJ
absel-673	13	20	shows	show	VERB
absel-673	13	21	how	how	SCONJ
absel-673	13	22	the	the	DET
absel-673	13	23	fifth	fifth	ADJ
absel-673	13	24	measure	measure	NOUN
absel-673	13	25	may	may	AUX
absel-673	13	26	be	be	AUX
absel-673	13	27	especially	especially	ADV
absel-673	13	28	suitable	suitable	ADJ
absel-673	13	29	for	for	ADP
absel-673	13	30	business	business	NOUN
absel-673	13	31	gaming	gaming	NOUN
absel-673	13	32	simulations	simulation	NOUN
absel-673	13	33	.	.	PUNCT
absel-673	14	1	the	the	DET
absel-673	14	2	first	first	ADJ
absel-673	14	3	and	and	CCONJ
absel-673	14	4	most	most	ADV
absel-673	14	5	readily	readily	ADV
absel-673	14	6	available	available	ADJ
absel-673	14	7	measure	measure	NOUN
absel-673	14	8	of	of	ADP
absel-673	14	9	the	the	DET
absel-673	14	10	value	value	NOUN
absel-673	14	11	of	of	ADP
absel-673	14	12	a	a	DET
absel-673	14	13	firm	firm	NOUN
absel-673	14	14	is	be	AUX
absel-673	14	15	its	its	PRON
absel-673	14	16	accounting	accounting	NOUN
absel-673	14	17	net	net	ADJ
absel-673	14	18	worth	worth	NOUN
absel-673	14	19	,	,	PUNCT
absel-673	14	20	or	or	CCONJ
absel-673	14	21	book	book	NOUN
absel-673	14	22	value	value	NOUN
absel-673	14	23	.	.	PUNCT
absel-673	15	1	this	this	DET
absel-673	15	2	measure	measure	NOUN
absel-673	15	3	is	be	AUX
absel-673	15	4	problematic	problematic	ADJ
absel-673	15	5	,	,	PUNCT
absel-673	15	6	however	however	ADV
absel-673	15	7	,	,	PUNCT
absel-673	15	8	because	because	SCONJ
absel-673	15	9	the	the	DET
absel-673	15	10	accounting	accounting	NOUN
absel-673	15	11	rules	rule	NOUN
absel-673	15	12	in	in	ADP
absel-673	15	13	a	a	DET
absel-673	15	14	simulation	simulation	NOUN
absel-673	15	15	may	may	AUX
absel-673	15	16	be	be	AUX
absel-673	15	17	at	at	ADP
absel-673	15	18	variance	variance	NOUN
absel-673	15	19	with	with	ADP
absel-673	15	20	generally	generally	ADV
absel-673	15	21	accepted	accept	VERB
absel-673	15	22	principles	principle	NOUN
absel-673	15	23	of	of	ADP
absel-673	15	24	financial	financial	ADJ
absel-673	15	25	accounting	accounting	NOUN
absel-673	15	26	(	(	PUNCT
absel-673	15	27	goosen	goosen	PROPN
absel-673	15	28	,	,	PUNCT
absel-673	15	29	jensen	jensen	PROPN
absel-673	15	30	,	,	PUNCT
absel-673	15	31	&	&	CCONJ
absel-673	15	32	wells	wells	PROPN
absel-673	15	33	,	,	PUNCT
absel-673	15	34	1999	1999	NUM
absel-673	15	35	)	)	PUNCT
absel-673	15	36	,	,	PUNCT
absel-673	15	37	and	and	CCONJ
absel-673	15	38	because	because	SCONJ
absel-673	15	39	conformance	conformance	NOUN
absel-673	15	40	with	with	ADP
absel-673	15	41	some	some	DET
absel-673	15	42	generally	generally	ADV
absel-673	15	43	accepted	accept	VERB
absel-673	15	44	principles	principle	NOUN
absel-673	15	45	,	,	PUNCT
absel-673	15	46	such	such	ADJ
absel-673	15	47	as	as	ADP
absel-673	15	48	historical	historical	ADJ
absel-673	15	49	cost	cost	NOUN
absel-673	15	50	and	and	CCONJ
absel-673	15	51	conservatism	conservatism	NOUN
absel-673	15	52	,	,	PUNCT
absel-673	15	53	can	can	AUX
absel-673	15	54	lead	lead	VERB
absel-673	15	55	to	to	ADP
absel-673	15	56	values	value	NOUN
absel-673	15	57	that	that	PRON
absel-673	15	58	are	be	AUX
absel-673	15	59	far	far	ADV
absel-673	15	60	removed	remove	VERB
absel-673	15	61	from	from	ADP
absel-673	15	62	what	what	PRON
absel-673	15	63	is	be	AUX
absel-673	15	64	reasonable	reasonable	ADJ
absel-673	15	65	.	.	PUNCT
absel-673	16	1	the	the	DET
absel-673	16	2	second	second	ADJ
absel-673	16	3	measure	measure	NOUN
absel-673	16	4	is	be	AUX
absel-673	16	5	the	the	DET
absel-673	16	6	market	market	NOUN
absel-673	16	7	value	value	NOUN
absel-673	16	8	of	of	ADP
absel-673	16	9	all	all	DET
absel-673	16	10	its	its	PRON
absel-673	16	11	outstanding	outstanding	ADJ
absel-673	16	12	shares	share	NOUN
absel-673	16	13	.	.	PUNCT
absel-673	17	1	this	this	PRON
absel-673	17	2	is	be	AUX
absel-673	17	3	a	a	DET
absel-673	17	4	popular	popular	ADJ
absel-673	17	5	everyday	everyday	ADJ
absel-673	17	6	-	-	PUNCT
absel-673	17	7	world	world	NOUN
absel-673	17	8	method	method	NOUN
absel-673	17	9	of	of	ADP
absel-673	17	10	valuating	valuate	VERB
absel-673	17	11	public	public	ADJ
absel-673	17	12	corporations	corporation	NOUN
absel-673	17	13	.	.	PUNCT
absel-673	18	1	its	its	PRON
absel-673	18	2	application	application	NOUN
absel-673	18	3	,	,	PUNCT
absel-673	18	4	however	however	ADV
absel-673	18	5	,	,	PUNCT
absel-673	18	6	requires	require	VERB
absel-673	18	7	an	an	DET
absel-673	18	8	efficient	efficient	ADJ
absel-673	18	9	real	real	ADJ
absel-673	18	10	market	market	NOUN
absel-673	18	11	for	for	ADP
absel-673	18	12	shares	share	NOUN
absel-673	18	13	.	.	PUNCT
absel-673	19	1	this	this	DET
absel-673	19	2	condition	condition	NOUN
absel-673	19	3	is	be	AUX
absel-673	19	4	not	not	PART
absel-673	19	5	met	meet	VERB
absel-673	19	6	in	in	ADP
absel-673	19	7	simulations	simulation	NOUN
absel-673	19	8	that	that	PRON
absel-673	19	9	do	do	AUX
absel-673	19	10	not	not	PART
absel-673	19	11	allow	allow	VERB
absel-673	19	12	participants	participant	NOUN
absel-673	19	13	to	to	PART
absel-673	19	14	trade	trade	VERB
absel-673	19	15	shares	share	NOUN
absel-673	19	16	,	,	PUNCT
absel-673	19	17	and	and	CCONJ
absel-673	19	18	even	even	ADV
absel-673	19	19	when	when	SCONJ
absel-673	19	20	such	such	ADJ
absel-673	19	21	trading	trading	NOUN
absel-673	19	22	is	be	AUX
absel-673	19	23	allowed	allow	VERB
absel-673	19	24	,	,	PUNCT
absel-673	19	25	the	the	DET
absel-673	19	26	trades	trade	NOUN
absel-673	19	27	are	be	AUX
absel-673	19	28	generally	generally	ADV
absel-673	19	29	too	too	ADV
absel-673	19	30	few	few	ADJ
absel-673	19	31	and	and	CCONJ
absel-673	19	32	too	too	ADV
absel-673	19	33	infrequent	infrequent	ADJ
absel-673	19	34	for	for	ADP
absel-673	19	35	reliable	reliable	ADJ
absel-673	19	36	valuation	valuation	NOUN
absel-673	19	37	.	.	PUNCT
absel-673	20	1	the	the	DET
absel-673	20	2	third	third	ADJ
absel-673	20	3	measure	measure	NOUN
absel-673	20	4	is	be	AUX
absel-673	20	5	the	the	DET
absel-673	20	6	capitalized	capitalize	VERB
absel-673	20	7	value	value	NOUN
absel-673	20	8	of	of	ADP
absel-673	20	9	its	its	PRON
absel-673	20	10	projected	project	VERB
absel-673	20	11	future	future	ADJ
absel-673	20	12	performance	performance	NOUN
absel-673	20	13	.	.	PUNCT
absel-673	21	1	miller	miller	PROPN
absel-673	21	2	and	and	CCONJ
absel-673	21	3	modigliani	modigliani	PROPN
absel-673	21	4	(	(	PUNCT
absel-673	21	5	1961	1961	NUM
absel-673	21	6	)	)	PUNCT
absel-673	21	7	pointed	point	VERB
absel-673	21	8	out	out	ADP
absel-673	21	9	that	that	SCONJ
absel-673	21	10	although	although	SCONJ
absel-673	21	11	four	four	NUM
absel-673	21	12	distinct	distinct	ADJ
absel-673	21	13	methods	method	NOUN
absel-673	21	14	of	of	ADP
absel-673	21	15	capitalization	capitalization	NOUN
absel-673	21	16	can	can	AUX
absel-673	21	17	be	be	AUX
absel-673	21	18	applied	apply	VERB
absel-673	21	19	for	for	ADP
absel-673	21	20	this	this	DET
absel-673	21	21	purpose	purpose	NOUN
absel-673	21	22	,	,	PUNCT
absel-673	21	23	all	all	DET
absel-673	21	24	four	four	NUM
absel-673	21	25	give	give	VERB
absel-673	21	26	rise	rise	NOUN
absel-673	21	27	to	to	ADP
absel-673	21	28	precisely	precisely	ADV
absel-673	21	29	the	the	DET
absel-673	21	30	same	same	ADJ
absel-673	21	31	valuation	valuation	NOUN
absel-673	21	32	when	when	SCONJ
absel-673	21	33	markets	market	NOUN
absel-673	21	34	are	be	AUX
absel-673	21	35	perfect	perfect	ADJ
absel-673	21	36	,	,	PUNCT
absel-673	21	37	people	people	NOUN
absel-673	21	38	are	be	AUX
absel-673	21	39	completely	completely	ADV
absel-673	21	40	rational	rational	ADJ
absel-673	21	41	,	,	PUNCT
absel-673	21	42	and	and	CCONJ
absel-673	21	43	the	the	DET
absel-673	21	44	future	future	NOUN
absel-673	21	45	is	be	AUX
absel-673	21	46	known	know	VERB
absel-673	21	47	with	with	ADP
absel-673	21	48	perfect	perfect	ADJ
absel-673	21	49	certainty	certainty	NOUN
absel-673	21	50	.	.	PUNCT
absel-673	22	1	the	the	DET
absel-673	22	2	fourth	fourth	ADJ
absel-673	22	3	measure	measure	NOUN
absel-673	22	4	is	be	AUX
absel-673	22	5	the	the	DET
absel-673	22	6	deductive	deductive	ADJ
absel-673	22	7	application	application	NOUN
absel-673	22	8	of	of	ADP
absel-673	22	9	human	human	ADJ
absel-673	22	10	judgment	judgment	NOUN
absel-673	22	11	.	.	PUNCT
absel-673	23	1	with	with	ADP
absel-673	23	2	this	this	DET
absel-673	23	3	method	method	NOUN
absel-673	23	4	,	,	PUNCT
absel-673	23	5	firms	firm	NOUN
absel-673	23	6	are	be	AUX
absel-673	23	7	rated	rate	VERB
absel-673	23	8	along	along	ADP
absel-673	23	9	a	a	DET
absel-673	23	10	psychometric	psychometric	ADJ
absel-673	23	11	scale	scale	NOUN
absel-673	23	12	.	.	PUNCT
absel-673	24	1	the	the	DET
absel-673	24	2	results	result	NOUN
absel-673	24	3	are	be	AUX
absel-673	24	4	then	then	ADV
absel-673	24	5	converted	convert	VERB
absel-673	24	6	by	by	ADP
absel-673	24	7	formula	formula	NOUN
absel-673	24	8	to	to	ADP
absel-673	24	9	monetary	monetary	ADJ
absel-673	24	10	values	value	NOUN
absel-673	24	11	.	.	PUNCT
absel-673	25	1	the	the	DET
absel-673	25	2	fifth	fifth	ADJ
absel-673	25	3	measure	measure	NOUN
absel-673	25	4	is	be	AUX
absel-673	25	5	the	the	DET
absel-673	25	6	firm	firm	NOUN
absel-673	25	7	’s	’s	PART
absel-673	25	8	accounting	accounting	PROPN
absel-673	25	9	net	net	PROPN
absel-673	25	10	worth	worth	NOUN
absel-673	25	11	adjusted	adjust	VERB
absel-673	25	12	for	for	ADP
absel-673	25	13	intangibles	intangible	NOUN
absel-673	25	14	and	and	CCONJ
absel-673	25	15	the	the	DET
absel-673	25	16	idiosyncrasies	idiosyncrasy	NOUN
absel-673	25	17	of	of	ADP
absel-673	25	18	the	the	DET
absel-673	25	19	accounting	accounting	NOUN
absel-673	25	20	rules	rule	NOUN
absel-673	25	21	used	use	VERB
absel-673	25	22	in	in	ADP
absel-673	25	23	the	the	DET
absel-673	25	24	simulation	simulation	NOUN
absel-673	25	25	.	.	PUNCT
absel-673	26	1	although	although	SCONJ
absel-673	26	2	general	general	ADJ
absel-673	26	3	principles	principle	NOUN
absel-673	26	4	can	can	AUX
absel-673	26	5	be	be	AUX
absel-673	26	6	laid	lay	VERB
absel-673	26	7	out	out	ADP
absel-673	26	8	for	for	ADP
absel-673	26	9	the	the	DET
absel-673	26	10	adjustment	adjustment	NOUN
absel-673	26	11	,	,	PUNCT
absel-673	26	12	the	the	DET
absel-673	26	13	specific	specific	NOUN
absel-673	26	14	must	must	AUX
absel-673	26	15	depend	depend	VERB
absel-673	26	16	upon	upon	SCONJ
absel-673	26	17	the	the	DET
absel-673	26	18	particulars	particular	NOUN
absel-673	26	19	of	of	ADP
absel-673	26	20	the	the	DET
absel-673	26	21	simulation	simulation	NOUN
absel-673	26	22	.	.	PUNCT
absel-673	27	1	the	the	DET
absel-673	27	2	first	first	ADJ
absel-673	27	3	and	and	CCONJ
absel-673	27	4	second	second	ADJ
absel-673	27	5	measures	measure	NOUN
absel-673	27	6	are	be	AUX
absel-673	27	7	clear	clear	ADV
absel-673	27	8	-	-	PUNCT
absel-673	27	9	cut	cut	VERB
absel-673	27	10	,	,	PUNCT
absel-673	27	11	so	so	SCONJ
absel-673	27	12	they	they	PRON
absel-673	27	13	will	will	AUX
absel-673	27	14	not	not	PART
absel-673	27	15	be	be	AUX
absel-673	27	16	discussed	discuss	VERB
absel-673	27	17	further	far	ADV
absel-673	27	18	.	.	PUNCT
absel-673	28	1	the	the	DET
absel-673	28	2	last	last	ADJ
absel-673	28	3	three	three	NUM
absel-673	28	4	,	,	PUNCT
absel-673	28	5	however	however	ADV
absel-673	28	6	,	,	PUNCT
absel-673	28	7	are	be	AUX
absel-673	28	8	not	not	PART
absel-673	28	9	as	as	ADV
absel-673	28	10	obvious	obvious	ADJ
absel-673	28	11	.	.	PUNCT
absel-673	29	1	they	they	PRON
absel-673	29	2	will	will	AUX
absel-673	29	3	be	be	AUX
absel-673	29	4	covered	cover	VERB
absel-673	29	5	in	in	ADP
absel-673	29	6	detail	detail	NOUN
absel-673	29	7	in	in	ADP
absel-673	29	8	the	the	DET
absel-673	29	9	discussion	discussion	NOUN
absel-673	29	10	to	to	PART
absel-673	29	11	follow	follow	VERB
absel-673	29	12	.	.	PUNCT
absel-673	30	1	capitalized	capitalize	VERB
absel-673	30	2	value	value	NOUN
absel-673	30	3	measure	measure	NOUN
absel-673	30	4	following	follow	VERB
absel-673	30	5	the	the	DET
absel-673	30	6	argument	argument	NOUN
absel-673	30	7	of	of	ADP
absel-673	30	8	miller	miller	PROPN
absel-673	30	9	and	and	CCONJ
absel-673	30	10	modigliani	modigliani	PROPN
absel-673	30	11	(	(	PUNCT
absel-673	30	12	1961	1961	NUM
absel-673	30	13	)	)	PUNCT
absel-673	30	14	,	,	PUNCT
absel-673	30	15	the	the	DET
absel-673	30	16	basic	basic	ADJ
absel-673	30	17	idea	idea	NOUN
absel-673	30	18	behind	behind	ADP
absel-673	30	19	the	the	DET
absel-673	30	20	capitalized	capitalize	VERB
absel-673	30	21	value	value	NOUN
absel-673	30	22	measure	measure	NOUN
absel-673	30	23	is	be	AUX
absel-673	30	24	that	that	SCONJ
absel-673	30	25	the	the	DET
absel-673	30	26	value	value	NOUN
absel-673	30	27	of	of	ADP
absel-673	30	28	a	a	DET
absel-673	30	29	firm	firm	NOUN
absel-673	30	30	to	to	ADP
absel-673	30	31	its	its	PRON
absel-673	30	32	owners	owner	NOUN
absel-673	30	33	at	at	ADP
absel-673	30	34	time	time	NOUN
absel-673	30	35	0	0	NUM
absel-673	30	36	is	be	AUX
absel-673	30	37	equal	equal	ADJ
absel-673	30	38	to	to	ADP
absel-673	30	39	the	the	DET
absel-673	30	40	discounted	discount	VERB
absel-673	30	41	value	value	NOUN
absel-673	30	42	of	of	ADP
absel-673	30	43	net	net	ADJ
absel-673	30	44	cash	cash	NOUN
absel-673	30	45	inflow	inflow	NOUN
absel-673	30	46	from	from	ADP
absel-673	30	47	the	the	DET
absel-673	30	48	firm	firm	NOUN
absel-673	30	49	to	to	ADP
absel-673	30	50	its	its	PRON
absel-673	30	51	owners	owner	NOUN
absel-673	30	52	at	at	ADP
absel-673	30	53	time	time	NOUN
absel-673	30	54	1	1	NUM
absel-673	30	55	,	,	PUNCT
absel-673	30	56	plus	plus	CCONJ
absel-673	30	57	the	the	DET
absel-673	30	58	discounted	discount	VERB
absel-673	30	59	value	value	NOUN
absel-673	30	60	of	of	ADP
absel-673	30	61	the	the	DET
absel-673	30	62	remaining	remain	VERB
absel-673	30	63	value	value	NOUN
absel-673	30	64	of	of	ADP
absel-673	30	65	the	the	DET
absel-673	30	66	firm	firm	NOUN
absel-673	30	67	.	.	PUNCT
absel-673	31	1	thus	thus	ADV
absel-673	31	2	,	,	PUNCT
absel-673	31	3	if	if	SCONJ
absel-673	31	4	v0	v0	NOUN
absel-673	31	5	is	be	AUX
absel-673	31	6	the	the	DET
absel-673	31	7	value	value	NOUN
absel-673	31	8	of	of	ADP
absel-673	31	9	the	the	DET
absel-673	31	10	firm	firm	NOUN
absel-673	31	11	at	at	ADP
absel-673	31	12	time	time	NOUN
absel-673	31	13	0	0	NUM
absel-673	31	14	,	,	PUNCT
absel-673	31	15	if	if	SCONJ
absel-673	31	16	f1	f1	NOUN
absel-673	31	17	is	be	AUX
absel-673	31	18	the	the	DET
absel-673	31	19	net	net	ADJ
absel-673	31	20	cash	cash	NOUN
absel-673	31	21	inflow	inflow	NOUN
absel-673	31	22	from	from	ADP
absel-673	31	23	the	the	DET
absel-673	31	24	firm	firm	NOUN
absel-673	31	25	to	to	ADP
absel-673	31	26	its	its	PRON
absel-673	31	27	owners	owner	NOUN
absel-673	31	28	at	at	ADP
absel-673	31	29	time	time	NOUN
absel-673	31	30	1	1	NUM
absel-673	31	31	,	,	PUNCT
absel-673	31	32	if	if	SCONJ
absel-673	31	33	v1	v1	NOUN
absel-673	31	34	is	be	AUX
absel-673	31	35	the	the	DET
absel-673	31	36	value	value	NOUN
absel-673	31	37	of	of	ADP
absel-673	31	38	the	the	DET
absel-673	31	39	firm	firm	NOUN
absel-673	31	40	at	at	ADP
absel-673	31	41	time	time	NOUN
absel-673	31	42	1	1	NUM
absel-673	31	43	,	,	PUNCT
absel-673	31	44	and	and	CCONJ
absel-673	31	45	if	if	SCONJ
absel-673	31	46	r	r	NOUN
absel-673	31	47	is	be	AUX
absel-673	31	48	the	the	DET
absel-673	31	49	cost	cost	NOUN
absel-673	31	50	of	of	ADP
absel-673	31	51	capital	capital	NOUN
absel-673	31	52	between	between	ADP
absel-673	31	53	time	time	NOUN
absel-673	31	54	0	0	NUM
absel-673	31	55	and	and	CCONJ
absel-673	31	56	time	time	NOUN
absel-673	31	57	1	1	NUM
absel-673	31	58	,	,	PUNCT
absel-673	31	59	then	then	ADV
absel-673	31	60	r	r	PROPN
absel-673	31	61	vf	vf	PROPN
absel-673	31	62	v	v	ADP
absel-673	31	63	+	+	X
absel-673	32	1	+	+	CCONJ
absel-673	32	2	=	=	SYM
absel-673	32	3	1	1	NUM
absel-673	32	4	11	11	NUM
absel-673	32	5	0	0	NUM
absel-673	32	6	.	.	PUNCT
absel-673	33	1	(	(	PUNCT
absel-673	33	2	1	1	X
absel-673	33	3	)	)	PUNCT
absel-673	33	4	likewise	likewise	ADV
absel-673	33	5	,	,	PUNCT
absel-673	33	6	expressing	express	VERB
absel-673	33	7	v1	v1	NOUN
absel-673	33	8	in	in	ADP
absel-673	33	9	terms	term	NOUN
absel-673	33	10	of	of	ADP
absel-673	33	11	f2	f2	PROPN
absel-673	33	12	and	and	CCONJ
absel-673	33	13	v2	v2	PROPN
absel-673	33	14	,	,	PUNCT
absel-673	33	15	v2	v2	PROPN
absel-673	33	16	in	in	ADP
absel-673	33	17	terms	term	NOUN
absel-673	33	18	of	of	ADP
absel-673	33	19	f3	f3	PROPN
absel-673	33	20	and	and	CCONJ
absel-673	33	21	v3	v3	PROPN
absel-673	33	22	,	,	PUNCT
absel-673	33	23	and	and	CCONJ
absel-673	33	24	so	so	ADV
absel-673	33	25	forth	forth	ADV
absel-673	33	26	,	,	PUNCT
absel-673	33	27	and	and	CCONJ
absel-673	33	28	then	then	ADV
absel-673	33	29	successively	successively	ADV
absel-673	33	30	substituting	substitute	VERB
absel-673	33	31	these	these	DET
absel-673	33	32	latter	latter	ADJ
absel-673	33	33	expressions	expression	NOUN
absel-673	33	34	into	into	ADP
absel-673	33	35	equation	equation	NOUN
absel-673	33	36	1	1	NUM
absel-673	33	37	,	,	PUNCT
absel-673	33	38	the	the	DET
absel-673	33	39	value	value	NOUN
absel-673	33	40	of	of	ADP
absel-673	33	41	a	a	DET
absel-673	33	42	firm	firm	NOUN
absel-673	33	43	can	can	AUX
absel-673	33	44	be	be	AUX
absel-673	33	45	expressed	express	VERB
absel-673	33	46	as	as	SCONJ
absel-673	33	47	follows	follow	VERB
absel-673	33	48	:	:	PUNCT
absel-673	33	49	210	210	NUM
absel-673	33	50	mailto:pthavikulwat@towson.edu	mailto:pthavikulwat@towson.edu	NOUN
absel-673	33	51	developments	development	NOUN
absel-673	33	52	in	in	ADP
absel-673	33	53	business	business	NOUN
absel-673	33	54	simulation	simulation	NOUN
absel-673	33	55	and	and	CCONJ
absel-673	33	56	experiential	experiential	ADJ
absel-673	33	57	learning	learning	NOUN
absel-673	33	58	,	,	PUNCT
absel-673	33	59	volume	volume	NOUN
absel-673	33	60	31	31	NUM
absel-673	33	61	,	,	PUNCT
absel-673	33	62	2004	2004	NUM
absel-673	33	63	(	(	PUNCT
absel-673	33	64	)	)	PUNCT
absel-673	33	65	(	(	PUNCT
absel-673	33	66	)	)	PUNCT
absel-673	33	67	(	(	PUNCT
absel-673	33	68	)	)	PUNCT
absel-673	33	69	(	(	PUNCT
absel-673	33	70	)	)	PUNCT
absel-673	33	71	n	n	CCONJ
absel-673	33	72	n	n	CCONJ
absel-673	33	73	n	n	CCONJ
absel-673	33	74	n	n	NOUN
absel-673	33	75	r	r	NOUN
absel-673	33	76	v	v	NOUN
absel-673	33	77	r	r	NOUN
absel-673	33	78	f	f	NOUN
absel-673	33	79	r	r	NOUN
absel-673	33	80	f	f	NOUN
absel-673	33	81	r	r	NOUN
absel-673	33	82	f	f	NOUN
absel-673	33	83	r	r	NOUN
absel-673	33	84	fv	fv	NOUN
absel-673	34	1	+	+	CCONJ
absel-673	34	2	+	+	PUNCT
absel-673	35	1	+	+	PUNCT
absel-673	36	1	+	+	ADJ
absel-673	36	2	+	+	ADJ
absel-673	36	3	+	+	ADJ
absel-673	36	4	+	+	PUNCT
absel-673	36	5	+	+	PUNCT
absel-673	36	6	+	+	PUNCT
absel-673	36	7	+	+	CCONJ
absel-673	36	8	=	=	SYM
absel-673	36	9	11	11	NUM
absel-673	36	10	...	...	SYM
absel-673	36	11	111	111	NUM
absel-673	36	12	3	3	NUM
absel-673	36	13	3	3	NUM
absel-673	36	14	2	2	NUM
absel-673	36	15	21	21	NUM
absel-673	36	16	0	0	NUM
absel-673	36	17	.	.	PUNCT
absel-673	37	1	(	(	PUNCT
absel-673	37	2	2	2	X
absel-673	37	3	)	)	PUNCT
absel-673	37	4	inasmuch	inasmuch	ADJ
absel-673	37	5	as	as	ADP
absel-673	37	6	the	the	DET
absel-673	37	7	last	last	ADJ
absel-673	37	8	term	term	NOUN
absel-673	37	9	of	of	ADP
absel-673	37	10	equation	equation	NOUN
absel-673	37	11	2	2	NUM
absel-673	37	12	approaches	approach	NOUN
absel-673	37	13	zero	zero	NUM
absel-673	37	14	as	as	SCONJ
absel-673	37	15	the	the	DET
absel-673	37	16	number	number	NOUN
absel-673	37	17	of	of	ADP
absel-673	37	18	future	future	ADJ
absel-673	37	19	periods	period	NOUN
absel-673	37	20	,	,	PUNCT
absel-673	37	21	n	n	CCONJ
absel-673	37	22	,	,	PUNCT
absel-673	37	23	approaches	approach	VERB
absel-673	37	24	infinity	infinity	NOUN
absel-673	37	25	,	,	PUNCT
absel-673	37	26	equation	equation	NOUN
absel-673	37	27	2	2	NUM
absel-673	37	28	can	can	AUX
absel-673	37	29	be	be	AUX
absel-673	37	30	written	write	VERB
absel-673	37	31	concisely	concisely	ADV
absel-673	37	32	as	as	SCONJ
absel-673	37	33	follows	follow	VERB
absel-673	37	34	:	:	PUNCT
absel-673	37	35	(	(	PUNCT
absel-673	37	36	)	)	PUNCT
absel-673	37	37	∑	∑	PUNCT
absel-673	37	38	∞	∞	NUM
absel-673	37	39	=	=	PUNCT
absel-673	38	1	+	+	PUNCT
absel-673	38	2	=	=	SYM
absel-673	38	3	1	1	NUM
absel-673	38	4	0	0	NUM
absel-673	38	5	1	1	NUM
absel-673	38	6	t	t	NOUN
absel-673	38	7	t	t	NOUN
absel-673	38	8	t	t	NOUN
absel-673	38	9	r	r	NOUN
absel-673	38	10	f	f	PROPN
absel-673	38	11	v	v	NOUN
absel-673	38	12	.	.	PUNCT
absel-673	39	1	(	(	PUNCT
absel-673	39	2	3	3	X
absel-673	39	3	)	)	PUNCT
absel-673	39	4	net	net	ADJ
absel-673	39	5	cash	cash	NOUN
absel-673	39	6	inflow	inflow	NOUN
absel-673	39	7	to	to	ADP
absel-673	39	8	owners	owner	NOUN
absel-673	39	9	,	,	PUNCT
absel-673	39	10	ft	ft	PROPN
absel-673	39	11	,	,	PUNCT
absel-673	39	12	is	be	AUX
absel-673	39	13	the	the	DET
absel-673	39	14	difference	difference	NOUN
absel-673	39	15	between	between	ADP
absel-673	39	16	the	the	DET
absel-673	39	17	dividend	dividend	NOUN
absel-673	39	18	paid	pay	VERB
absel-673	39	19	to	to	ADP
absel-673	39	20	owners	owner	NOUN
absel-673	39	21	,	,	PUNCT
absel-673	39	22	dt	dt	X
absel-673	39	23	,	,	PUNCT
absel-673	39	24	and	and	CCONJ
absel-673	39	25	the	the	DET
absel-673	39	26	additional	additional	ADJ
absel-673	39	27	capital	capital	NOUN
absel-673	39	28	supplied	supply	VERB
absel-673	39	29	by	by	ADP
absel-673	39	30	owners	owner	NOUN
absel-673	39	31	,	,	PUNCT
absel-673	39	32	kt	kt	PROPN
absel-673	39	33	,	,	PUNCT
absel-673	39	34	thus	thus	ADV
absel-673	39	35	,	,	PUNCT
absel-673	39	36	ttt	ttt	PROPN
absel-673	39	37	kdf	kdf	PROPN
absel-673	39	38	−=	−=	PROPN
absel-673	39	39	.	.	PUNCT
absel-673	40	1	(	(	PUNCT
absel-673	40	2	4	4	X
absel-673	40	3	)	)	PUNCT
absel-673	40	4	furthermore	furthermore	ADV
absel-673	40	5	,	,	PUNCT
absel-673	40	6	the	the	DET
absel-673	40	7	additional	additional	ADJ
absel-673	40	8	capital	capital	NOUN
absel-673	40	9	supplied	supply	VERB
absel-673	40	10	by	by	ADP
absel-673	40	11	owners	owner	NOUN
absel-673	40	12	is	be	AUX
absel-673	40	13	the	the	DET
absel-673	40	14	difference	difference	NOUN
absel-673	40	15	between	between	ADP
absel-673	40	16	the	the	DET
absel-673	40	17	firm	firm	NOUN
absel-673	40	18	’s	’s	PART
absel-673	40	19	investment	investment	NOUN
absel-673	40	20	net	net	NOUN
absel-673	40	21	of	of	ADP
absel-673	40	22	depreciation	depreciation	NOUN
absel-673	40	23	,	,	PUNCT
absel-673	40	24	it	it	PRON
absel-673	40	25	,	,	PUNCT
absel-673	40	26	and	and	CCONJ
absel-673	40	27	its	its	PRON
absel-673	40	28	undistributed	undistributed	ADJ
absel-673	40	29	earnings	earning	NOUN
absel-673	40	30	,	,	PUNCT
absel-673	40	31	which	which	PRON
absel-673	40	32	in	in	ADP
absel-673	40	33	turn	turn	NOUN
absel-673	40	34	is	be	AUX
absel-673	40	35	the	the	DET
absel-673	40	36	difference	difference	NOUN
absel-673	40	37	between	between	ADP
absel-673	40	38	its	its	PRON
absel-673	40	39	profit	profit	NOUN
absel-673	40	40	,	,	PUNCT
absel-673	40	41	xt	xt	ADP
absel-673	40	42	,	,	PUNCT
absel-673	40	43	and	and	CCONJ
absel-673	40	44	its	its	PRON
absel-673	40	45	dividend	dividend	NOUN
absel-673	40	46	.	.	PUNCT
absel-673	41	1	thus	thus	ADV
absel-673	41	2	,	,	PUNCT
absel-673	41	3	(	(	PUNCT
absel-673	41	4	)	)	PUNCT
absel-673	41	5	[	[	PUNCT
absel-673	41	6	]	]	PUNCT
absel-673	41	7	ttttttt	ttttttt	PROPN
absel-673	41	8	ixdxidf	ixdxidf	VERB
absel-673	41	9	−=−−−=	−=−−−=	PROPN
absel-673	41	10	.	.	PUNCT
absel-673	42	1	(	(	PUNCT
absel-673	42	2	5	5	X
absel-673	42	3	)	)	PUNCT
absel-673	42	4	substituting	substitute	VERB
absel-673	42	5	equation	equation	NOUN
absel-673	42	6	5	5	NUM
absel-673	42	7	into	into	ADP
absel-673	42	8	equation	equation	NOUN
absel-673	42	9	3	3	NUM
absel-673	42	10	,	,	PUNCT
absel-673	42	11	the	the	DET
absel-673	42	12	value	value	NOUN
absel-673	42	13	of	of	ADP
absel-673	42	14	a	a	DET
absel-673	42	15	firm	firm	NOUN
absel-673	42	16	therefore	therefore	ADV
absel-673	42	17	is	be	AUX
absel-673	42	18	as	as	SCONJ
absel-673	42	19	follows	follow	VERB
absel-673	42	20	:	:	PUNCT
absel-673	42	21	(	(	PUNCT
absel-673	42	22	)	)	PUNCT
absel-673	42	23	∑	∑	PUNCT
absel-673	42	24	∞	∞	NUM
absel-673	42	25	=	=	PUNCT
absel-673	43	1	+	+	NUM
absel-673	43	2	−	−	NOUN
absel-673	43	3	=	=	SYM
absel-673	43	4	1	1	NUM
absel-673	43	5	0	0	NUM
absel-673	43	6	1	1	NUM
absel-673	43	7	t	t	NOUN
absel-673	43	8	t	t	NOUN
absel-673	43	9	tt	tt	X
absel-673	44	1	r	r	NOUN
absel-673	44	2	ix	ix	ADJ
absel-673	44	3	v	v	NOUN
absel-673	44	4	.	.	PUNCT
absel-673	45	1	(	(	PUNCT
absel-673	45	2	6	6	NUM
absel-673	45	3	)	)	PUNCT
absel-673	45	4	a	a	DET
absel-673	45	5	practical	practical	ADJ
absel-673	45	6	valuation	valuation	NOUN
absel-673	45	7	formula	formula	NOUN
absel-673	45	8	can	can	AUX
absel-673	45	9	not	not	PART
absel-673	45	10	depend	depend	VERB
absel-673	45	11	upon	upon	SCONJ
absel-673	45	12	an	an	DET
absel-673	45	13	infinite	infinite	ADJ
absel-673	45	14	number	number	NOUN
absel-673	45	15	of	of	ADP
absel-673	45	16	forecasts	forecast	NOUN
absel-673	45	17	into	into	ADP
absel-673	45	18	the	the	DET
absel-673	45	19	future	future	NOUN
absel-673	45	20	,	,	PUNCT
absel-673	45	21	so	so	SCONJ
absel-673	45	22	equation	equation	NOUN
absel-673	45	23	6	6	NUM
absel-673	45	24	must	must	AUX
absel-673	45	25	be	be	AUX
absel-673	45	26	simplified	simplify	VERB
absel-673	45	27	.	.	PUNCT
absel-673	46	1	if	if	SCONJ
absel-673	46	2	net	net	ADJ
absel-673	46	3	investment	investment	NOUN
absel-673	46	4	is	be	AUX
absel-673	46	5	set	set	VERB
absel-673	46	6	to	to	ADP
absel-673	46	7	zero	zero	NUM
absel-673	46	8	for	for	ADP
absel-673	46	9	all	all	DET
absel-673	46	10	periods	period	NOUN
absel-673	46	11	and	and	CCONJ
absel-673	46	12	if	if	SCONJ
absel-673	46	13	profit	profit	NOUN
absel-673	46	14	is	be	AUX
absel-673	46	15	likewise	likewise	ADV
absel-673	46	16	set	set	VERB
absel-673	46	17	to	to	ADP
absel-673	46	18	a	a	DET
absel-673	46	19	constant	constant	ADJ
absel-673	46	20	,	,	PUNCT
absel-673	46	21	x	x	X
absel-673	46	22	*	*	PUNCT
absel-673	46	23	,	,	PUNCT
absel-673	46	24	then	then	ADV
absel-673	46	25	equation	equation	NOUN
absel-673	46	26	6	6	NUM
absel-673	46	27	reduces	reduce	VERB
absel-673	46	28	to	to	ADP
absel-673	46	29	the	the	DET
absel-673	46	30	following	following	NOUN
absel-673	46	31	:	:	PUNCT
absel-673	47	1	r	r	NOUN
absel-673	47	2	xv	xv	PROPN
absel-673	48	1	*	*	PUNCT
absel-673	48	2	0	0	PUNCT
absel-673	49	1	=	=	PUNCT
absel-673	49	2	.	.	PUNCT
absel-673	50	1	(	(	PUNCT
absel-673	50	2	7	7	X
absel-673	50	3	)	)	PUNCT
absel-673	50	4	goosen	goosen	PROPN
absel-673	50	5	,	,	PUNCT
absel-673	50	6	foote	foote	NOUN
absel-673	50	7	,	,	PUNCT
absel-673	50	8	and	and	CCONJ
absel-673	50	9	terry	terry	PROPN
absel-673	50	10	(	(	PUNCT
absel-673	50	11	1994	1994	NUM
absel-673	50	12	)	)	PUNCT
absel-673	50	13	suggested	suggest	VERB
absel-673	50	14	computing	compute	VERB
absel-673	50	15	the	the	DET
absel-673	50	16	constant	constant	ADJ
absel-673	50	17	profit	profit	NOUN
absel-673	50	18	term	term	NOUN
absel-673	50	19	,	,	PUNCT
absel-673	50	20	x	x	X
absel-673	50	21	*	*	PUNCT
absel-673	50	22	,	,	PUNCT
absel-673	50	23	by	by	ADP
absel-673	50	24	multiplying	multiply	VERB
absel-673	50	25	the	the	DET
absel-673	50	26	most	most	ADV
absel-673	50	27	recent	recent	ADJ
absel-673	50	28	profit	profit	NOUN
absel-673	50	29	figure	figure	NOUN
absel-673	50	30	,	,	PUNCT
absel-673	50	31	x0	x0	PROPN
absel-673	50	32	,	,	PUNCT
absel-673	50	33	by	by	ADP
absel-673	50	34	a	a	DET
absel-673	50	35	growth	growth	NOUN
absel-673	50	36	factor	factor	NOUN
absel-673	50	37	,	,	PUNCT
absel-673	50	38	w	w	PROPN
absel-673	50	39	,	,	PUNCT
absel-673	50	40	which	which	PRON
absel-673	50	41	is	be	AUX
absel-673	50	42	derived	derive	VERB
absel-673	50	43	from	from	ADP
absel-673	50	44	a	a	DET
absel-673	50	45	forecast	forecast	NOUN
absel-673	50	46	of	of	ADP
absel-673	50	47	the	the	DET
absel-673	50	48	profit	profit	NOUN
absel-673	50	49	growth	growth	NOUN
absel-673	50	50	rate	rate	NOUN
absel-673	50	51	,	,	PUNCT
absel-673	50	52	g	g	PROPN
absel-673	50	53	,	,	PUNCT
absel-673	50	54	projected	project	VERB
absel-673	50	55	to	to	ADP
absel-673	50	56	an	an	DET
absel-673	50	57	arbitrary	arbitrary	ADJ
absel-673	50	58	future	future	ADJ
absel-673	50	59	time	time	NOUN
absel-673	50	60	,	,	PUNCT
absel-673	50	61	m	m	PRON
absel-673	50	62	,	,	PUNCT
absel-673	50	63	as	as	SCONJ
absel-673	50	64	follows	follow	VERB
absel-673	50	65	:	:	PUNCT
absel-673	50	66	(	(	PUNCT
absel-673	50	67	)	)	PUNCT
absel-673	50	68	(	(	PUNCT
absel-673	50	69	)	)	PUNCT
absel-673	50	70	m	m	VERB
absel-673	50	71	m	m	VERB
absel-673	50	72	r	r	NOUN
absel-673	50	73	gw	gw	NOUN
absel-673	50	74	+	+	CCONJ
absel-673	50	75	−+	−+	PROPN
absel-673	51	1	+	+	NOUN
absel-673	51	2	=	=	SYM
absel-673	51	3	1	1	NUM
absel-673	51	4	111	111	NUM
absel-673	51	5	.	.	PUNCT
absel-673	52	1	(	(	PUNCT
absel-673	52	2	8)	8)	NUM
absel-673	52	3	the	the	DET
absel-673	52	4	computed	computed	ADJ
absel-673	52	5	value	value	NOUN
absel-673	52	6	of	of	ADP
absel-673	52	7	a	a	DET
absel-673	52	8	firm	firm	NOUN
absel-673	52	9	would	would	AUX
absel-673	52	10	then	then	ADV
absel-673	52	11	be	be	AUX
absel-673	52	12	as	as	SCONJ
absel-673	52	13	follows	follow	VERB
absel-673	52	14	:	:	PUNCT
absel-673	52	15	r	r	NOUN
absel-673	52	16	wx	wx	PROPN
absel-673	52	17	v	v	ADP
absel-673	52	18	0	0	NUM
absel-673	52	19	0	0	NUM
absel-673	52	20	=	=	PUNCT
absel-673	52	21	.	.	PUNCT
absel-673	53	1	(	(	PUNCT
absel-673	53	2	9	9	X
absel-673	53	3	)	)	PUNCT
absel-673	53	4	goosen	goosen	PROPN
absel-673	53	5	et	et	PROPN
absel-673	53	6	al	al	PROPN
absel-673	53	7	.	.	PROPN
absel-673	53	8	(	(	PUNCT
absel-673	53	9	1994	1994	NUM
absel-673	53	10	)	)	PUNCT
absel-673	53	11	did	do	AUX
absel-673	53	12	not	not	PART
absel-673	53	13	present	present	VERB
absel-673	53	14	the	the	DET
absel-673	53	15	growth	growth	NOUN
absel-673	53	16	factor	factor	NOUN
absel-673	53	17	,	,	PUNCT
absel-673	53	18	w	w	PROPN
absel-673	53	19	,	,	PUNCT
absel-673	53	20	as	as	SCONJ
absel-673	53	21	given	give	VERB
absel-673	53	22	in	in	ADP
absel-673	53	23	equation	equation	NOUN
absel-673	53	24	8	8	NUM
absel-673	53	25	,	,	PUNCT
absel-673	53	26	but	but	CCONJ
absel-673	53	27	it	it	PRON
absel-673	53	28	can	can	AUX
absel-673	53	29	be	be	AUX
absel-673	53	30	derived	derive	VERB
absel-673	53	31	from	from	ADP
absel-673	53	32	their	their	PRON
absel-673	53	33	work	work	NOUN
absel-673	53	34	.	.	PUNCT
absel-673	54	1	according	accord	VERB
absel-673	54	2	to	to	ADP
absel-673	54	3	goosen	goosen	PROPN
absel-673	54	4	et	et	PROPN
absel-673	54	5	al	al	PROPN
absel-673	54	6	.	.	PUNCT
absel-673	55	1	(	(	PUNCT
absel-673	55	2	)	)	PUNCT
absel-673	55	3	ecc	ecc	PROPN
absel-673	55	4	ecc	ecc	PROPN
absel-673	55	5	nipsgrnipsnips	nipsgrnipsnips	PROPN
absel-673	55	6	ecc	ecc	PROPN
absel-673	55	7	dinipsnipsmvps	dinipsnipsmvps	PROPN
absel-673	55	8	fp	fp	PROPN
absel-673	55	9	fp	fp	PROPN
absel-673	56	1	+	+	NUM
absel-673	56	2	−+	−+	PROPN
absel-673	56	3	+	+	NOUN
absel-673	56	4	=	=	PUNCT
absel-673	57	1	+	+	CCONJ
absel-673	57	2	=	=	SYM
absel-673	57	3	1	1	NUM
absel-673	57	4	)	)	PUNCT
absel-673	57	5	1	1	NUM
absel-673	57	6	(	(	PUNCT
absel-673	57	7	.	.	PUNCT
absel-673	57	8	(	(	PUNCT
absel-673	57	9	10	10	NUM
absel-673	57	10	)	)	PUNCT
absel-673	57	11	equation	equation	NOUN
absel-673	57	12	10	10	NUM
absel-673	57	13	reduces	reduce	VERB
absel-673	57	14	to	to	ADP
absel-673	57	15	:	:	PUNCT
absel-673	57	16	(	(	PUNCT
absel-673	57	17	)	)	PUNCT
absel-673	57	18	ecc	ecc	PROPN
absel-673	57	19	ecc	ecc	PROPN
absel-673	57	20	grnips	grnip	NOUN
absel-673	57	21	mvps	mvps	NOUN
absel-673	57	22	fp	fp	INTJ
absel-673	57	23	fp	fp	PROPN
absel-673	57	24			PROPN
absel-673	57	25			PUNCT
absel-673	58	1			PROPN
absel-673	59	1			INTJ
absel-673	59	2			NOUN
absel-673	59	3			VERB
absel-673	59	4	+	+	PUNCT
absel-673	60	1	−+	−+	NOUN
absel-673	61	1	+	+	NOUN
absel-673	62	1	=	=	SYM
absel-673	62	2	1	1	NUM
absel-673	62	3	1)1(1	1)1(1	NUM
absel-673	62	4	.	.	PUNCT
absel-673	63	1	(	(	PUNCT
absel-673	63	2	11	11	NUM
absel-673	63	3	)	)	PUNCT
absel-673	63	4	considering	consider	VERB
absel-673	63	5	that	that	SCONJ
absel-673	63	6	mvps	mvps	PROPN
absel-673	63	7	corresponds	correspond	VERB
absel-673	63	8	with	with	ADP
absel-673	63	9	v0	v0	NOUN
absel-673	63	10	,	,	PUNCT
absel-673	63	11	nips	nip	NOUN
absel-673	63	12	with	with	ADP
absel-673	63	13	x0	x0	PROPN
absel-673	63	14	,	,	PUNCT
absel-673	63	15	gr	gr	NOUN
absel-673	63	16	with	with	ADP
absel-673	63	17	g	g	PROPN
absel-673	63	18	,	,	PUNCT
absel-673	63	19	ecc	ecc	X
absel-673	63	20	with	with	ADP
absel-673	63	21	r	r	NOUN
absel-673	63	22	,	,	PUNCT
absel-673	63	23	and	and	CCONJ
absel-673	63	24	fp	fp	X
absel-673	63	25	with	with	ADP
absel-673	63	26	m	m	PROPN
absel-673	63	27	,	,	PUNCT
absel-673	63	28	it	it	PRON
absel-673	63	29	follows	follow	VERB
absel-673	63	30	that	that	SCONJ
absel-673	63	31	the	the	DET
absel-673	63	32	collection	collection	NOUN
absel-673	63	33	within	within	ADP
absel-673	63	34	the	the	DET
absel-673	63	35	parentheses	parenthesis	NOUN
absel-673	63	36	of	of	ADP
absel-673	63	37	equation	equation	NOUN
absel-673	63	38	11	11	NUM
absel-673	63	39	is	be	AUX
absel-673	63	40	w.	w.	PROPN
absel-673	63	41	goosen	goosen	PROPN
absel-673	63	42	et	et	PROPN
absel-673	63	43	al	al	PROPN
absel-673	63	44	.	.	PROPN
absel-673	64	1	(	(	PUNCT
absel-673	64	2	1994	1994	NUM
absel-673	64	3	)	)	PUNCT
absel-673	64	4	also	also	ADV
absel-673	64	5	suggested	suggest	VERB
absel-673	64	6	that	that	SCONJ
absel-673	64	7	the	the	DET
absel-673	64	8	profit	profit	NOUN
absel-673	64	9	growth	growth	NOUN
absel-673	64	10	rate	rate	NOUN
absel-673	64	11	,	,	PUNCT
absel-673	64	12	g	g	PROPN
absel-673	64	13	,	,	PUNCT
absel-673	64	14	should	should	AUX
absel-673	64	15	be	be	AUX
absel-673	64	16	based	base	VERB
absel-673	64	17	on	on	ADP
absel-673	64	18	the	the	DET
absel-673	64	19	profits	profit	NOUN
absel-673	64	20	of	of	ADP
absel-673	64	21	the	the	DET
absel-673	64	22	last	last	ADJ
absel-673	64	23	three	three	NUM
absel-673	64	24	time	time	NOUN
absel-673	64	25	periods	period	NOUN
absel-673	64	26	,	,	PUNCT
absel-673	64	27	but	but	CCONJ
absel-673	64	28	they	they	PRON
absel-673	64	29	suggested	suggest	VERB
absel-673	64	30	no	no	DET
absel-673	64	31	objective	objective	ADJ
absel-673	64	32	means	mean	NOUN
absel-673	64	33	of	of	ADP
absel-673	64	34	deriving	derive	VERB
absel-673	64	35	m	m	PRON
absel-673	64	36	,	,	PUNCT
absel-673	64	37	“	"	PUNCT
absel-673	64	38	the	the	DET
absel-673	64	39	number	number	NOUN
absel-673	64	40	of	of	ADP
absel-673	64	41	future	future	ADJ
absel-673	64	42	periods	period	NOUN
absel-673	64	43	that	that	SCONJ
absel-673	64	44	stockholders	stockholder	NOUN
absel-673	64	45	are	be	AUX
absel-673	64	46	willing	willing	ADJ
absel-673	64	47	to	to	PART
absel-673	64	48	extend	extend	VERB
absel-673	64	49	growth	growth	NOUN
absel-673	64	50	”	"	PUNCT
absel-673	64	51	(	(	PUNCT
absel-673	64	52	p.	p.	NOUN
absel-673	64	53	66	66	NUM
absel-673	64	54	)	)	PUNCT
absel-673	64	55	.	.	PUNCT
absel-673	65	1	critiquing	critique	VERB
absel-673	65	2	the	the	DET
absel-673	65	3	method	method	NOUN
absel-673	65	4	,	,	PUNCT
absel-673	65	5	gold	gold	NOUN
absel-673	65	6	(	(	PUNCT
absel-673	65	7	2003	2003	NUM
absel-673	65	8	)	)	PUNCT
absel-673	65	9	suggested	suggest	VERB
absel-673	65	10	exponentially	exponentially	ADV
absel-673	65	11	smoothing	smooth	VERB
absel-673	65	12	recent	recent	ADJ
absel-673	65	13	profit	profit	NOUN
absel-673	65	14	figures	figure	NOUN
absel-673	65	15	so	so	SCONJ
absel-673	65	16	that	that	SCONJ
absel-673	65	17	the	the	DET
absel-673	65	18	computed	compute	VERB
absel-673	65	19	measure	measure	NOUN
absel-673	65	20	would	would	AUX
absel-673	65	21	be	be	AUX
absel-673	65	22	less	less	ADV
absel-673	65	23	sensitive	sensitive	ADJ
absel-673	65	24	to	to	ADP
absel-673	65	25	the	the	DET
absel-673	65	26	possibly	possibly	ADV
absel-673	65	27	unrepresentative	unrepresentative	ADJ
absel-673	65	28	profit	profit	NOUN
absel-673	65	29	of	of	ADP
absel-673	65	30	the	the	DET
absel-673	65	31	last	last	ADJ
absel-673	65	32	period	period	NOUN
absel-673	65	33	.	.	PUNCT
absel-673	66	1	nevertheless	nevertheless	ADV
absel-673	66	2	,	,	PUNCT
absel-673	66	3	the	the	DET
absel-673	66	4	model	model	NOUN
absel-673	66	5	remains	remain	VERB
absel-673	66	6	dependent	dependent	ADJ
absel-673	66	7	upon	upon	SCONJ
absel-673	66	8	m	m	PRON
absel-673	66	9	,	,	PUNCT
absel-673	66	10	an	an	DET
absel-673	66	11	arbitrary	arbitrary	ADJ
absel-673	66	12	parameter	parameter	NOUN
absel-673	66	13	.	.	PUNCT
absel-673	67	1	deductive	deductive	ADJ
absel-673	67	2	judgment	judgment	NOUN
absel-673	67	3	measure	measure	VERB
absel-673	67	4	the	the	DET
absel-673	67	5	deductive	deductive	ADJ
absel-673	67	6	judgment	judgment	NOUN
absel-673	67	7	measure	measure	NOUN
absel-673	67	8	reverses	reverse	VERB
absel-673	67	9	the	the	DET
absel-673	67	10	customary	customary	ADJ
absel-673	67	11	procedure	procedure	NOUN
absel-673	67	12	of	of	ADP
absel-673	67	13	computing	compute	VERB
absel-673	67	14	an	an	DET
absel-673	67	15	index	index	NOUN
absel-673	67	16	of	of	ADP
absel-673	67	17	company	company	NOUN
absel-673	67	18	performance	performance	NOUN
absel-673	67	19	by	by	ADP
absel-673	67	20	combining	combine	VERB
absel-673	67	21	market	market	NOUN
absel-673	67	22	value	value	NOUN
absel-673	67	23	with	with	ADP
absel-673	67	24	accounting	accounting	NOUN
absel-673	67	25	values	value	NOUN
absel-673	67	26	.	.	PUNCT
absel-673	68	1	two	two	NUM
absel-673	68	2	such	such	ADJ
absel-673	68	3	indices	index	NOUN
absel-673	68	4	have	have	AUX
absel-673	68	5	been	be	AUX
absel-673	68	6	the	the	DET
absel-673	68	7	subject	subject	NOUN
absel-673	68	8	of	of	ADP
absel-673	68	9	recent	recent	ADJ
absel-673	68	10	studies	study	NOUN
absel-673	68	11	involving	involve	VERB
absel-673	68	12	business	business	NOUN
absel-673	68	13	simulations	simulation	NOUN
absel-673	68	14	(	(	PUNCT
absel-673	68	15	sauaia	sauaia	PROPN
absel-673	68	16	&	&	CCONJ
absel-673	68	17	castro	castro	PROPN
absel-673	68	18	,	,	PUNCT
absel-673	68	19	2002	2002	NUM
absel-673	68	20	;	;	PUNCT
absel-673	68	21	wolfe	wolfe	PROPN
absel-673	68	22	&	&	CCONJ
absel-673	68	23	sauaia	sauaia	PROPN
absel-673	68	24	,	,	PUNCT
absel-673	68	25	2003	2003	NUM
absel-673	68	26	)	)	PUNCT
absel-673	68	27	,	,	PUNCT
absel-673	68	28	the	the	DET
absel-673	68	29	tobin	tobin	PROPN
absel-673	68	30	q	q	PROPN
absel-673	68	31	(	(	PUNCT
absel-673	68	32	tobin	tobin	PROPN
absel-673	68	33	,	,	PUNCT
absel-673	68	34	1971	1971	NUM
absel-673	68	35	)	)	PUNCT
absel-673	68	36	and	and	CCONJ
absel-673	68	37	the	the	DET
absel-673	68	38	altman	altman	PROPN
absel-673	68	39	z	z	PROPN
absel-673	68	40	(	(	PUNCT
absel-673	68	41	altman	altman	PROPN
absel-673	68	42	,	,	PUNCT
absel-673	68	43	1968	1968	NUM
absel-673	68	44	)	)	PUNCT
absel-673	68	45	.	.	PUNCT
absel-673	69	1	the	the	DET
absel-673	69	2	tobin	tobin	PROPN
absel-673	69	3	q	q	NOUN
absel-673	69	4	is	be	AUX
absel-673	69	5	the	the	DET
absel-673	69	6	“	"	PUNCT
absel-673	69	7	value	value	NOUN
absel-673	69	8	of	of	ADP
absel-673	69	9	capital	capital	NOUN
absel-673	69	10	relative	relative	ADJ
absel-673	69	11	to	to	ADP
absel-673	69	12	its	its	PRON
absel-673	69	13	replacement	replacement	NOUN
absel-673	69	14	cost	cost	NOUN
absel-673	69	15	”	"	PUNCT
absel-673	69	16	(	(	PUNCT
absel-673	69	17	tobin	tobin	NOUN
absel-673	69	18	,	,	PUNCT
absel-673	69	19	1971	1971	NUM
absel-673	69	20	,	,	PUNCT
absel-673	69	21	p.	p.	NOUN
absel-673	69	22	330	330	NUM
absel-673	69	23	)	)	PUNCT
absel-673	69	24	.	.	PUNCT
absel-673	70	1	if	if	SCONJ
absel-673	70	2	“	"	PUNCT
absel-673	70	3	capital	capital	NOUN
absel-673	70	4	”	"	PUNCT
absel-673	70	5	is	be	AUX
absel-673	70	6	taken	take	VERB
absel-673	70	7	to	to	PART
absel-673	70	8	refer	refer	VERB
absel-673	70	9	to	to	ADP
absel-673	70	10	the	the	DET
absel-673	70	11	sum	sum	NOUN
absel-673	70	12	of	of	ADP
absel-673	70	13	the	the	DET
absel-673	70	14	true	true	ADJ
absel-673	70	15	value	value	NOUN
absel-673	70	16	of	of	ADP
absel-673	70	17	the	the	DET
absel-673	70	18	firm	firm	NOUN
absel-673	70	19	,	,	PUNCT
absel-673	70	20	v	v	NOUN
absel-673	70	21	,	,	PUNCT
absel-673	70	22	and	and	CCONJ
absel-673	70	23	the	the	DET
absel-673	70	24	firm	firm	NOUN
absel-673	70	25	’s	’s	PART
absel-673	70	26	211	211	NUM
absel-673	70	27	developments	development	NOUN
absel-673	70	28	in	in	ADP
absel-673	70	29	business	business	NOUN
absel-673	70	30	simulation	simulation	NOUN
absel-673	70	31	and	and	CCONJ
absel-673	70	32	experiential	experiential	ADJ
absel-673	70	33	learning	learning	NOUN
absel-673	70	34	,	,	PUNCT
absel-673	70	35	volume	volume	NOUN
absel-673	70	36	31	31	NUM
absel-673	70	37	,	,	PUNCT
absel-673	70	38	2004	2004	NUM
absel-673	70	39	liabilities	liability	NOUN
absel-673	70	40	,	,	PUNCT
absel-673	70	41	l	l	NOUN
absel-673	70	42	;	;	PUNCT
absel-673	70	43	and	and	CCONJ
absel-673	70	44	if	if	SCONJ
absel-673	70	45	“	"	PUNCT
absel-673	70	46	replacement	replacement	NOUN
absel-673	70	47	cost	cost	NOUN
absel-673	70	48	”	"	PUNCT
absel-673	70	49	is	be	AUX
absel-673	70	50	taken	take	VERB
absel-673	70	51	to	to	PART
absel-673	70	52	refer	refer	VERB
absel-673	70	53	to	to	ADP
absel-673	70	54	the	the	DET
absel-673	70	55	firm	firm	NOUN
absel-673	70	56	’s	’s	PART
absel-673	70	57	total	total	ADJ
absel-673	70	58	assets	asset	NOUN
absel-673	70	59	,	,	PUNCT
absel-673	70	60	a	a	PRON
absel-673	70	61	,	,	PUNCT
absel-673	70	62	then	then	ADV
absel-673	70	63	a	a	DET
absel-673	70	64	lvq	lvq	NOUN
absel-673	70	65	+	+	X
absel-673	70	66	=	=	PUNCT
absel-673	70	67	.	.	PUNCT
absel-673	71	1	(	(	PUNCT
absel-673	71	2	12	12	NUM
absel-673	71	3	)	)	PUNCT
absel-673	71	4	when	when	SCONJ
absel-673	71	5	the	the	DET
absel-673	71	6	value	value	NOUN
absel-673	71	7	of	of	ADP
absel-673	71	8	the	the	DET
absel-673	71	9	firm	firm	NOUN
absel-673	71	10	’s	’s	PART
absel-673	71	11	capital	capital	NOUN
absel-673	71	12	(	(	PUNCT
absel-673	71	13	v	v	NOUN
absel-673	71	14	+	+	X
absel-673	71	15	l	l	NOUN
absel-673	71	16	)	)	PUNCT
absel-673	71	17	is	be	AUX
absel-673	71	18	identical	identical	ADJ
absel-673	71	19	to	to	ADP
absel-673	71	20	its	its	PRON
absel-673	71	21	replacement	replacement	NOUN
absel-673	71	22	cost	cost	NOUN
absel-673	71	23	(	(	PUNCT
absel-673	71	24	a	a	X
absel-673	71	25	)	)	PUNCT
absel-673	71	26	,	,	PUNCT
absel-673	71	27	the	the	DET
absel-673	71	28	tobin	tobin	PROPN
absel-673	71	29	q	q	NOUN
absel-673	71	30	is	be	AUX
absel-673	71	31	unity	unity	NOUN
absel-673	71	32	.	.	PUNCT
absel-673	72	1	when	when	SCONJ
absel-673	72	2	the	the	DET
absel-673	72	3	firm	firm	NOUN
absel-673	72	4	is	be	AUX
absel-673	72	5	managed	manage	VERB
absel-673	72	6	by	by	ADP
absel-673	72	7	especially	especially	ADV
absel-673	72	8	capable	capable	ADJ
absel-673	72	9	people	people	NOUN
absel-673	72	10	,	,	PUNCT
absel-673	72	11	the	the	DET
absel-673	72	12	tobin	tobin	NOUN
absel-673	72	13	q	q	NOUN
absel-673	72	14	should	should	AUX
absel-673	72	15	rise	rise	VERB
absel-673	72	16	above	above	ADP
absel-673	72	17	unity	unity	NOUN
absel-673	72	18	;	;	PUNCT
absel-673	72	19	when	when	SCONJ
absel-673	72	20	managed	manage	VERB
absel-673	72	21	by	by	ADP
absel-673	72	22	especially	especially	ADV
absel-673	72	23	incapable	incapable	ADJ
absel-673	72	24	people	people	NOUN
absel-673	72	25	,	,	PUNCT
absel-673	72	26	it	it	PRON
absel-673	72	27	should	should	AUX
absel-673	72	28	fall	fall	VERB
absel-673	72	29	below	below	ADP
absel-673	72	30	unity	unity	NOUN
absel-673	72	31	.	.	PUNCT
absel-673	73	1	accordingly	accordingly	ADV
absel-673	73	2	,	,	PUNCT
absel-673	73	3	the	the	DET
absel-673	73	4	tobin	tobin	PROPN
absel-673	73	5	q	q	NOUN
absel-673	73	6	can	can	AUX
absel-673	73	7	be	be	AUX
absel-673	73	8	seen	see	VERB
absel-673	73	9	as	as	ADP
absel-673	73	10	a	a	DET
absel-673	73	11	measure	measure	NOUN
absel-673	73	12	of	of	ADP
absel-673	73	13	the	the	DET
absel-673	73	14	capability	capability	NOUN
absel-673	73	15	of	of	ADP
absel-673	73	16	the	the	DET
absel-673	73	17	firm	firm	NOUN
absel-673	73	18	’s	’s	PART
absel-673	73	19	managers	manager	NOUN
absel-673	73	20	relative	relative	ADJ
absel-673	73	21	to	to	ADP
absel-673	73	22	their	their	PRON
absel-673	73	23	peers	peer	NOUN
absel-673	73	24	.	.	PUNCT
absel-673	74	1	this	this	DET
absel-673	74	2	interpretation	interpretation	NOUN
absel-673	74	3	of	of	ADP
absel-673	74	4	the	the	DET
absel-673	74	5	tobin	tobin	PROPN
absel-673	74	6	q	q	PROPN
absel-673	74	7	allows	allow	VERB
absel-673	74	8	one	one	PRON
absel-673	74	9	to	to	PART
absel-673	74	10	obtain	obtain	VERB
absel-673	74	11	an	an	DET
absel-673	74	12	independent	independent	ADJ
absel-673	74	13	measure	measure	NOUN
absel-673	74	14	of	of	ADP
absel-673	74	15	the	the	DET
absel-673	74	16	managers	manager	NOUN
absel-673	74	17	’	’	PART
absel-673	74	18	capabilities	capability	NOUN
absel-673	74	19	,	,	PUNCT
absel-673	74	20	convert	convert	VERB
absel-673	74	21	it	it	PRON
absel-673	74	22	to	to	ADP
absel-673	74	23	the	the	DET
absel-673	74	24	q	q	NOUN
absel-673	74	25	scale	scale	NOUN
absel-673	74	26	,	,	PUNCT
absel-673	74	27	and	and	CCONJ
absel-673	74	28	use	use	VERB
absel-673	74	29	the	the	DET
absel-673	74	30	converted	converted	ADJ
absel-673	74	31	result	result	NOUN
absel-673	74	32	to	to	PART
absel-673	74	33	obtain	obtain	VERB
absel-673	74	34	the	the	DET
absel-673	74	35	value	value	NOUN
absel-673	74	36	of	of	ADP
absel-673	74	37	the	the	DET
absel-673	74	38	firm	firm	NOUN
absel-673	74	39	.	.	PUNCT
absel-673	75	1	thus	thus	ADV
absel-673	75	2	,	,	PUNCT
absel-673	75	3	rearranging	rearrange	VERB
absel-673	75	4	the	the	DET
absel-673	75	5	terms	term	NOUN
absel-673	75	6	of	of	ADP
absel-673	75	7	equation	equation	NOUN
absel-673	75	8	12	12	NUM
absel-673	75	9	gives	give	VERB
absel-673	75	10	lqav	lqav	ADJ
absel-673	75	11	−=	−=	NOUN
absel-673	75	12	.	.	PUNCT
absel-673	76	1	(	(	PUNCT
absel-673	76	2	13	13	NUM
absel-673	76	3	)	)	PUNCT
absel-673	76	4	independent	independent	ADJ
absel-673	76	5	measures	measure	NOUN
absel-673	76	6	of	of	ADP
absel-673	76	7	q	q	NOUN
absel-673	76	8	can	can	AUX
absel-673	76	9	come	come	VERB
absel-673	76	10	from	from	ADP
absel-673	76	11	the	the	DET
absel-673	76	12	collective	collective	ADJ
absel-673	76	13	judgment	judgment	NOUN
absel-673	76	14	of	of	ADP
absel-673	76	15	competitors	competitor	NOUN
absel-673	76	16	in	in	ADP
absel-673	76	17	a	a	DET
absel-673	76	18	gaming	gaming	NOUN
absel-673	76	19	simulation	simulation	NOUN
absel-673	76	20	,	,	PUNCT
absel-673	76	21	as	as	SCONJ
absel-673	76	22	thorelli	thorelli	PROPN
absel-673	76	23	(	(	PUNCT
absel-673	76	24	1997	1997	NUM
absel-673	76	25	)	)	PUNCT
absel-673	76	26	has	have	AUX
absel-673	76	27	suggested	suggest	VERB
absel-673	76	28	,	,	PUNCT
absel-673	76	29	or	or	CCONJ
absel-673	76	30	from	from	ADP
absel-673	76	31	a	a	DET
absel-673	76	32	panel	panel	NOUN
absel-673	76	33	of	of	ADP
absel-673	76	34	disinterested	disinterested	ADJ
absel-673	76	35	outsiders	outsider	NOUN
absel-673	76	36	,	,	PUNCT
absel-673	76	37	as	as	SCONJ
absel-673	76	38	used	use	VERB
absel-673	76	39	in	in	ADP
absel-673	76	40	case	case	NOUN
absel-673	76	41	-	-	PUNCT
absel-673	76	42	analysis	analysis	NOUN
absel-673	76	43	competitions	competition	NOUN
absel-673	76	44	(	(	PUNCT
absel-673	76	45	reed	reed	NOUN
absel-673	76	46	,	,	PUNCT
absel-673	76	47	1979	1979	NUM
absel-673	76	48	)	)	PUNCT
absel-673	76	49	.	.	PUNCT
absel-673	77	1	these	these	PRON
absel-673	77	2	would	would	AUX
absel-673	77	3	be	be	AUX
absel-673	77	4	asked	ask	VERB
absel-673	77	5	to	to	PART
absel-673	77	6	give	give	VERB
absel-673	77	7	the	the	DET
absel-673	77	8	firm	firm	NOUN
absel-673	77	9	’s	’s	PART
absel-673	77	10	management	management	NOUN
absel-673	77	11	a	a	DET
absel-673	77	12	numerical	numerical	ADJ
absel-673	77	13	rating	rating	NOUN
absel-673	77	14	,	,	PUNCT
absel-673	77	15	based	base	VERB
absel-673	77	16	possibly	possibly	ADV
absel-673	77	17	on	on	ADP
absel-673	77	18	observations	observation	NOUN
absel-673	77	19	of	of	ADP
absel-673	77	20	participants	participant	NOUN
absel-673	77	21	’	'	PUNCT
absel-673	77	22	interactions	interaction	NOUN
absel-673	77	23	,	,	PUNCT
absel-673	77	24	on	on	ADP
absel-673	77	25	business	business	NOUN
absel-673	77	26	plans	plan	NOUN
absel-673	77	27	and	and	CCONJ
absel-673	77	28	other	other	ADJ
absel-673	77	29	writings	writing	NOUN
absel-673	77	30	,	,	PUNCT
absel-673	77	31	and	and	CCONJ
absel-673	77	32	on	on	ADP
absel-673	77	33	presentations	presentation	NOUN
absel-673	77	34	.	.	PUNCT
absel-673	78	1	the	the	DET
absel-673	78	2	several	several	ADJ
absel-673	78	3	ratings	rating	NOUN
absel-673	78	4	of	of	ADP
absel-673	78	5	each	each	DET
absel-673	78	6	firm	firm	NOUN
absel-673	78	7	would	would	AUX
absel-673	78	8	be	be	AUX
absel-673	78	9	averaged	average	VERB
absel-673	78	10	and	and	CCONJ
absel-673	78	11	divided	divide	VERB
absel-673	78	12	by	by	ADP
absel-673	78	13	the	the	DET
absel-673	78	14	global	global	ADJ
absel-673	78	15	average	average	NOUN
absel-673	78	16	of	of	ADP
absel-673	78	17	all	all	DET
absel-673	78	18	firms	firm	NOUN
absel-673	78	19	combined	combine	VERB
absel-673	78	20	to	to	PART
absel-673	78	21	derive	derive	VERB
absel-673	78	22	the	the	DET
absel-673	78	23	judged	judge	VERB
absel-673	78	24	q	q	NOUN
absel-673	78	25	value	value	NOUN
absel-673	78	26	.	.	PUNCT
absel-673	79	1	a	a	DET
absel-673	79	2	multiplicative	multiplicative	ADJ
absel-673	79	3	scaling	scale	VERB
absel-673	79	4	factor	factor	NOUN
absel-673	79	5	also	also	ADV
absel-673	79	6	may	may	AUX
absel-673	79	7	be	be	AUX
absel-673	79	8	applied	apply	VERB
absel-673	79	9	to	to	PART
absel-673	79	10	moderate	moderate	ADJ
absel-673	79	11	for	for	ADP
absel-673	79	12	sensitivity	sensitivity	NOUN
absel-673	79	13	.	.	PUNCT
absel-673	80	1	then	then	ADV
absel-673	80	2	if	if	SCONJ
absel-673	80	3	the	the	DET
absel-673	80	4	book	book	NOUN
absel-673	80	5	values	value	NOUN
absel-673	80	6	are	be	AUX
absel-673	80	7	taken	take	VERB
absel-673	80	8	as	as	ADP
absel-673	80	9	the	the	DET
absel-673	80	10	measures	measure	NOUN
absel-673	80	11	of	of	ADP
absel-673	80	12	a	a	PRON
absel-673	80	13	and	and	CCONJ
absel-673	80	14	l	l	NOUN
absel-673	80	15	,	,	PUNCT
absel-673	80	16	the	the	DET
absel-673	80	17	value	value	NOUN
absel-673	80	18	of	of	ADP
absel-673	80	19	the	the	DET
absel-673	80	20	firm	firm	NOUN
absel-673	80	21	can	can	AUX
absel-673	80	22	be	be	AUX
absel-673	80	23	computed	compute	VERB
absel-673	80	24	using	use	VERB
absel-673	80	25	equation	equation	NOUN
absel-673	80	26	13	13	NUM
absel-673	80	27	.	.	PUNCT
absel-673	81	1	as	as	ADP
absel-673	81	2	for	for	ADP
absel-673	81	3	the	the	DET
absel-673	81	4	altman	altman	PROPN
absel-673	81	5	z	z	PROPN
absel-673	81	6	,	,	PUNCT
absel-673	81	7	its	its	PRON
absel-673	81	8	original	original	ADJ
absel-673	81	9	construction	construction	NOUN
absel-673	81	10	(	(	PUNCT
absel-673	81	11	altman	altman	NOUN
absel-673	81	12	,	,	PUNCT
absel-673	81	13	1968	1968	NUM
absel-673	81	14	,	,	PUNCT
absel-673	81	15	p.	p.	NOUN
absel-673	81	16	594	594	NUM
absel-673	81	17	)	)	PUNCT
absel-673	81	18	is	be	AUX
absel-673	81	19	as	as	SCONJ
absel-673	81	20	follows	follow	VERB
absel-673	81	21	:	:	PUNCT
absel-673	81	22	54321	54321	NUM
absel-673	81	23	999.0006.0033.0014.0012.0	999.0006.0033.0014.0012.0	NUM
absel-673	81	24	xxxxxz	xxxxxz	NOUN
absel-673	82	1	+	+	PUNCT
absel-673	83	1	+	+	ADJ
absel-673	83	2	+	+	ADJ
absel-673	83	3	+	+	NOUN
absel-673	83	4	=	=	SYM
absel-673	83	5	,	,	PUNCT
absel-673	83	6	(	(	PUNCT
absel-673	83	7	14	14	NUM
absel-673	83	8	)	)	PUNCT
absel-673	84	1	where	where	SCONJ
absel-673	84	2	x1	x1	ADJ
absel-673	84	3	:	:	PUNCT
absel-673	84	4	working	work	VERB
absel-673	84	5	capital	capital	NOUN
absel-673	84	6	divided	divide	VERB
absel-673	84	7	by	by	ADP
absel-673	84	8	total	total	ADJ
absel-673	84	9	assets	asset	NOUN
absel-673	84	10	x2	x2	NOUN
absel-673	84	11	:	:	PUNCT
absel-673	84	12	retained	retain	VERB
absel-673	84	13	earnings	earning	NOUN
absel-673	84	14	divided	divide	VERB
absel-673	84	15	by	by	ADP
absel-673	84	16	total	total	ADJ
absel-673	84	17	assets	asset	NOUN
absel-673	84	18	x3	x3	ADJ
absel-673	84	19	:	:	PUNCT
absel-673	84	20	earnings	earning	NOUN
absel-673	84	21	before	before	ADP
absel-673	84	22	interest	interest	NOUN
absel-673	84	23	and	and	CCONJ
absel-673	84	24	taxes	taxis	NOUN
absel-673	84	25	divided	divide	VERB
absel-673	84	26	by	by	ADP
absel-673	84	27	total	total	ADJ
absel-673	84	28	assets	asset	NOUN
absel-673	84	29	x4	x4	PROPN
absel-673	84	30	:	:	PUNCT
absel-673	84	31	value	value	NOUN
absel-673	84	32	of	of	ADP
absel-673	84	33	firm	firm	ADJ
absel-673	84	34	,	,	PUNCT
absel-673	84	35	v	v	NOUN
absel-673	84	36	,	,	PUNCT
absel-673	84	37	divided	divide	VERB
absel-673	84	38	by	by	ADP
absel-673	84	39	total	total	ADJ
absel-673	84	40	liabilities	liability	NOUN
absel-673	84	41	,	,	PUNCT
absel-673	84	42	l	l	NOUN
absel-673	84	43	x5	x5	PROPN
absel-673	84	44	:	:	PUNCT
absel-673	84	45	total	total	ADJ
absel-673	84	46	revenues	revenue	NOUN
absel-673	84	47	divided	divide	VERB
absel-673	84	48	by	by	ADP
absel-673	84	49	total	total	ADJ
absel-673	84	50	assets	asset	NOUN
absel-673	84	51	.	.	PUNCT
absel-673	85	1	re	re	VERB
absel-673	85	2	-	-	VERB
absel-673	85	3	arranging	arrange	VERB
absel-673	85	4	equation	equation	NOUN
absel-673	85	5	14	14	NUM
absel-673	85	6	to	to	PART
absel-673	85	7	isolate	isolate	VERB
absel-673	85	8	the	the	DET
absel-673	85	9	value	value	NOUN
absel-673	85	10	of	of	ADP
absel-673	85	11	the	the	DET
absel-673	85	12	firm	firm	NOUN
absel-673	85	13	results	result	VERB
absel-673	85	14	in	in	ADP
absel-673	85	15	the	the	DET
absel-673	85	16	following	following	NOUN
absel-673	85	17	:	:	PUNCT
absel-673	85	18	5321	5321	NUM
absel-673	85	19	999.0033.0014.0012.0	999.0033.0014.0012.0	PROPN
absel-673	85	20	006.0	006.0	NUM
absel-673	85	21	xxxxzlv	xxxxzlv	PROPN
absel-673	85	22	−−−−=	−−−−=	X
absel-673	85	23	.	.	PUNCT
absel-673	86	1	(	(	PUNCT
absel-673	86	2	15	15	X
absel-673	86	3	)	)	PUNCT
absel-673	86	4	firms	firm	NOUN
absel-673	86	5	with	with	ADP
absel-673	86	6	higher	high	ADJ
absel-673	86	7	z	z	NOUN
absel-673	86	8	values	value	NOUN
absel-673	86	9	are	be	AUX
absel-673	86	10	stronger	strong	ADJ
absel-673	86	11	.	.	PUNCT
absel-673	87	1	altman	altman	PROPN
absel-673	87	2	found	find	VERB
absel-673	87	3	that	that	SCONJ
absel-673	87	4	the	the	DET
absel-673	87	5	z	z	NOUN
absel-673	87	6	value	value	NOUN
absel-673	87	7	of	of	ADP
absel-673	87	8	2.675	2.675	NUM
absel-673	87	9	“	"	PUNCT
absel-673	87	10	discriminates	discriminate	VERB
absel-673	87	11	best	well	ADV
absel-673	87	12	between	between	ADP
absel-673	87	13	bankrupt	bankrupt	ADJ
absel-673	87	14	and	and	CCONJ
absel-673	87	15	nonbankrupt	nonbankrupt	ADJ
absel-673	87	16	firms	firm	NOUN
absel-673	87	17	”	"	PUNCT
absel-673	87	18	(	(	PUNCT
absel-673	87	19	p.	p.	NOUN
absel-673	87	20	607	607	NUM
absel-673	87	21	)	)	PUNCT
absel-673	87	22	.	.	PUNCT
absel-673	88	1	the	the	DET
absel-673	88	2	altman	altman	PROPN
absel-673	88	3	z	z	PROPN
absel-673	88	4	is	be	AUX
absel-673	88	5	an	an	DET
absel-673	88	6	absolute	absolute	ADJ
absel-673	88	7	index	index	NOUN
absel-673	88	8	of	of	ADP
absel-673	88	9	likely	likely	ADJ
absel-673	88	10	insolvency	insolvency	NOUN
absel-673	88	11	,	,	PUNCT
absel-673	88	12	rather	rather	ADV
absel-673	88	13	than	than	ADP
absel-673	88	14	a	a	DET
absel-673	88	15	measure	measure	NOUN
absel-673	88	16	of	of	ADP
absel-673	88	17	relative	relative	ADJ
absel-673	88	18	capability	capability	NOUN
absel-673	88	19	,	,	PUNCT
absel-673	88	20	so	so	SCONJ
absel-673	88	21	those	those	PRON
absel-673	88	22	asked	ask	VERB
absel-673	88	23	to	to	PART
absel-673	88	24	make	make	VERB
absel-673	88	25	an	an	DET
absel-673	88	26	independent	independent	ADJ
absel-673	88	27	judgment	judgment	NOUN
absel-673	88	28	of	of	ADP
absel-673	88	29	a	a	DET
absel-673	88	30	firm	firm	NOUN
absel-673	88	31	’s	’s	PART
absel-673	88	32	likelihood	likelihood	NOUN
absel-673	88	33	of	of	ADP
absel-673	88	34	insolvency	insolvency	NOUN
absel-673	88	35	should	should	AUX
absel-673	88	36	be	be	AUX
absel-673	88	37	asked	ask	VERB
absel-673	88	38	an	an	DET
absel-673	88	39	absolute	absolute	ADJ
absel-673	88	40	question	question	NOUN
absel-673	88	41	of	of	ADP
absel-673	88	42	the	the	DET
absel-673	88	43	form	form	NOUN
absel-673	88	44	,	,	PUNCT
absel-673	88	45	“	"	PUNCT
absel-673	88	46	what	what	PRON
absel-673	88	47	is	be	AUX
absel-673	88	48	your	your	PRON
absel-673	88	49	estimated	estimate	VERB
absel-673	88	50	likelihood	likelihood	NOUN
absel-673	88	51	of	of	ADP
absel-673	88	52	the	the	DET
absel-673	88	53	firm	firm	NOUN
absel-673	88	54	becoming	become	VERB
absel-673	88	55	insolvent	insolvent	ADJ
absel-673	88	56	within	within	ADP
absel-673	88	57	the	the	DET
absel-673	88	58	foreseeable	foreseeable	ADJ
absel-673	88	59	future	future	NOUN
absel-673	88	60	?	?	PUNCT
absel-673	88	61	”	"	PUNCT
absel-673	89	1	an	an	DET
absel-673	89	2	estimated	estimate	VERB
absel-673	89	3	likelihood	likelihood	NOUN
absel-673	89	4	of	of	ADP
absel-673	89	5	50	50	NUM
absel-673	89	6	%	%	NOUN
absel-673	89	7	would	would	AUX
absel-673	89	8	then	then	ADV
absel-673	89	9	translate	translate	VERB
absel-673	89	10	into	into	ADP
absel-673	89	11	an	an	DET
absel-673	89	12	altman	altman	NOUN
absel-673	89	13	z	z	PROPN
absel-673	89	14	of	of	ADP
absel-673	89	15	2.675	2.675	NUM
absel-673	89	16	.	.	PUNCT
absel-673	90	1	the	the	DET
absel-673	90	2	problem	problem	NOUN
absel-673	90	3	with	with	ADP
absel-673	90	4	applying	apply	VERB
absel-673	90	5	the	the	DET
absel-673	90	6	altman	altman	NOUN
absel-673	90	7	z	z	PROPN
absel-673	90	8	centers	center	NOUN
absel-673	90	9	on	on	ADP
absel-673	90	10	how	how	SCONJ
absel-673	90	11	estimated	estimate	VERB
absel-673	90	12	likelihoods	likelihood	NOUN
absel-673	90	13	of	of	ADP
absel-673	90	14	other	other	ADJ
absel-673	90	15	than	than	ADP
absel-673	90	16	50	50	NUM
absel-673	90	17	%	%	NOUN
absel-673	90	18	should	should	AUX
absel-673	90	19	be	be	AUX
absel-673	90	20	translated	translate	VERB
absel-673	90	21	,	,	PUNCT
absel-673	90	22	on	on	ADP
absel-673	90	23	how	how	SCONJ
absel-673	90	24	firms	firm	NOUN
absel-673	90	25	that	that	PRON
absel-673	90	26	are	be	AUX
absel-673	90	27	already	already	ADV
absel-673	90	28	insolvent	insolvent	ADJ
absel-673	90	29	should	should	AUX
absel-673	90	30	be	be	AUX
absel-673	90	31	scored	score	VERB
absel-673	90	32	,	,	PUNCT
absel-673	90	33	and	and	CCONJ
absel-673	90	34	on	on	ADP
absel-673	90	35	the	the	DET
absel-673	90	36	concern	concern	NOUN
absel-673	90	37	that	that	SCONJ
absel-673	90	38	people	people	NOUN
absel-673	90	39	may	may	AUX
absel-673	90	40	not	not	PART
absel-673	90	41	be	be	AUX
absel-673	90	42	able	able	ADJ
absel-673	90	43	to	to	PART
absel-673	90	44	supply	supply	VERB
absel-673	90	45	good	good	ADJ
absel-673	90	46	likelihood	likelihood	NOUN
absel-673	90	47	estimates	estimate	NOUN
absel-673	90	48	for	for	ADP
absel-673	90	49	generally	generally	ADV
absel-673	90	50	successful	successful	ADJ
absel-673	90	51	firms	firm	NOUN
absel-673	90	52	,	,	PUNCT
absel-673	90	53	whose	whose	DET
absel-673	90	54	likelihoods	likelihood	NOUN
absel-673	90	55	of	of	ADP
absel-673	90	56	insolvency	insolvency	NOUN
absel-673	90	57	in	in	ADP
absel-673	90	58	the	the	DET
absel-673	90	59	foreseeable	foreseeable	ADJ
absel-673	90	60	future	future	NOUN
absel-673	90	61	may	may	AUX
absel-673	90	62	be	be	AUX
absel-673	90	63	in	in	ADP
absel-673	90	64	the	the	DET
absel-673	90	65	fractions	fraction	NOUN
absel-673	90	66	of	of	ADP
absel-673	90	67	a	a	DET
absel-673	90	68	percent	percent	NOUN
absel-673	90	69	.	.	PUNCT
absel-673	91	1	altman	altman	NOUN
absel-673	91	2	(	(	PUNCT
absel-673	91	3	1968	1968	NUM
absel-673	91	4	)	)	PUNCT
absel-673	91	5	did	do	AUX
absel-673	91	6	assert	assert	VERB
absel-673	91	7	that	that	SCONJ
absel-673	91	8	a	a	DET
absel-673	91	9	z	z	NOUN
absel-673	91	10	score	score	NOUN
absel-673	91	11	of	of	ADP
absel-673	91	12	3.0	3.0	NUM
absel-673	91	13	is	be	AUX
absel-673	91	14	“	"	PUNCT
absel-673	91	15	very	very	ADV
absel-673	91	16	high	high	ADJ
absel-673	91	17	”	"	PUNCT
absel-673	91	18	(	(	PUNCT
absel-673	91	19	p.	p.	NOUN
absel-673	91	20	609	609	NUM
absel-673	91	21	)	)	PUNCT
absel-673	91	22	,	,	PUNCT
absel-673	91	23	and	and	CCONJ
absel-673	91	24	further	further	ADJ
absel-673	91	25	study	study	NOUN
absel-673	91	26	of	of	ADP
absel-673	91	27	altman	altman	PROPN
absel-673	91	28	zs	zs	PROPN
absel-673	91	29	in	in	ADP
absel-673	91	30	simulations	simulation	NOUN
absel-673	91	31	may	may	AUX
absel-673	91	32	give	give	VERB
absel-673	91	33	a	a	DET
absel-673	91	34	better	well	ADJ
absel-673	91	35	sense	sense	NOUN
absel-673	91	36	of	of	ADP
absel-673	91	37	how	how	SCONJ
absel-673	91	38	likelihood	likelihood	NOUN
absel-673	91	39	scores	score	NOUN
absel-673	91	40	should	should	AUX
absel-673	91	41	be	be	AUX
absel-673	91	42	translated	translate	VERB
absel-673	91	43	to	to	ADP
absel-673	91	44	z	z	NOUN
absel-673	91	45	scores	score	NOUN
absel-673	91	46	,	,	PUNCT
absel-673	91	47	but	but	CCONJ
absel-673	91	48	considering	consider	VERB
absel-673	91	49	the	the	DET
absel-673	91	50	ease	ease	NOUN
absel-673	91	51	with	with	ADP
absel-673	91	52	which	which	PRON
absel-673	91	53	the	the	DET
absel-673	91	54	tobin	tobin	PROPN
absel-673	91	55	q	q	NOUN
absel-673	91	56	can	can	AUX
absel-673	91	57	be	be	AUX
absel-673	91	58	applied	apply	VERB
absel-673	91	59	to	to	ADP
absel-673	91	60	the	the	DET
absel-673	91	61	problem	problem	NOUN
absel-673	91	62	of	of	ADP
absel-673	91	63	valuating	valuating	NOUN
absel-673	91	64	firms	firm	NOUN
absel-673	91	65	,	,	PUNCT
absel-673	91	66	the	the	DET
absel-673	91	67	expenditure	expenditure	NOUN
absel-673	91	68	of	of	ADP
absel-673	91	69	efforts	effort	NOUN
absel-673	91	70	in	in	ADP
absel-673	91	71	trying	try	VERB
absel-673	91	72	to	to	PART
absel-673	91	73	apply	apply	VERB
absel-673	91	74	the	the	DET
absel-673	91	75	altman	altman	PROPN
absel-673	91	76	z	z	PROPN
absel-673	91	77	may	may	AUX
absel-673	91	78	not	not	PART
absel-673	91	79	be	be	AUX
absel-673	91	80	worthwhile	worthwhile	ADJ
absel-673	91	81	.	.	PUNCT
absel-673	92	1	even	even	ADV
absel-673	92	2	so	so	ADV
absel-673	92	3	,	,	PUNCT
absel-673	92	4	half	half	DET
absel-673	92	5	a	a	DET
absel-673	92	6	century	century	NOUN
absel-673	92	7	of	of	ADP
absel-673	92	8	psychological	psychological	ADJ
absel-673	92	9	research	research	NOUN
absel-673	92	10	has	have	AUX
absel-673	92	11	shown	show	VERB
absel-673	92	12	subjective	subjective	ADJ
absel-673	92	13	judgment	judgment	NOUN
absel-673	92	14	to	to	PART
absel-673	92	15	be	be	AUX
absel-673	92	16	inferior	inferior	ADJ
absel-673	92	17	to	to	ADP
absel-673	92	18	objective	objective	ADJ
absel-673	92	19	methods	method	NOUN
absel-673	92	20	whenever	whenever	SCONJ
absel-673	92	21	the	the	DET
absel-673	92	22	two	two	NUM
absel-673	92	23	have	have	AUX
absel-673	92	24	been	be	AUX
absel-673	92	25	compared	compare	VERB
absel-673	92	26	(	(	PUNCT
absel-673	92	27	grove	grove	PROPN
absel-673	92	28	&	&	CCONJ
absel-673	92	29	meehl	meehl	PROPN
absel-673	92	30	,	,	PUNCT
absel-673	92	31	1996	1996	NUM
absel-673	92	32	)	)	PUNCT
absel-673	92	33	.	.	PUNCT
absel-673	93	1	the	the	DET
absel-673	93	2	use	use	NOUN
absel-673	93	3	of	of	ADP
absel-673	93	4	deductive	deductive	ADJ
absel-673	93	5	judgment	judgment	NOUN
absel-673	93	6	to	to	PART
absel-673	93	7	obtain	obtain	VERB
absel-673	93	8	the	the	DET
absel-673	93	9	value	value	NOUN
absel-673	93	10	of	of	ADP
absel-673	93	11	a	a	DET
absel-673	93	12	firm	firm	NOUN
absel-673	93	13	therefore	therefore	ADV
absel-673	93	14	is	be	AUX
absel-673	93	15	defensible	defensible	ADJ
absel-673	93	16	only	only	ADV
absel-673	93	17	when	when	SCONJ
absel-673	93	18	an	an	DET
absel-673	93	19	objective	objective	ADJ
absel-673	93	20	method	method	NOUN
absel-673	93	21	is	be	AUX
absel-673	93	22	unavailable	unavailable	ADJ
absel-673	93	23	.	.	PUNCT
absel-673	94	1	adjusted	adjust	VERB
absel-673	94	2	net	net	ADJ
absel-673	94	3	worth	worth	ADJ
absel-673	94	4	measure	measure	NOUN
absel-673	94	5	adjusting	adjust	VERB
absel-673	94	6	the	the	DET
absel-673	94	7	book	book	NOUN
absel-673	94	8	value	value	NOUN
absel-673	94	9	of	of	ADP
absel-673	94	10	a	a	DET
absel-673	94	11	firm	firm	NOUN
absel-673	94	12	’s	’s	PART
absel-673	94	13	assets	asset	NOUN
absel-673	94	14	and	and	CCONJ
absel-673	94	15	liabilities	liability	NOUN
absel-673	94	16	is	be	AUX
absel-673	94	17	a	a	DET
absel-673	94	18	common	common	ADJ
absel-673	94	19	everyday	everyday	ADJ
absel-673	94	20	-	-	PUNCT
absel-673	94	21	world	world	NOUN
absel-673	94	22	method	method	NOUN
absel-673	94	23	of	of	ADP
absel-673	94	24	deriving	derive	VERB
absel-673	94	25	the	the	DET
absel-673	94	26	value	value	NOUN
absel-673	94	27	of	of	ADP
absel-673	94	28	a	a	DET
absel-673	94	29	firm	firm	NOUN
absel-673	94	30	.	.	PUNCT
absel-673	95	1	this	this	DET
absel-673	95	2	method	method	NOUN
absel-673	95	3	is	be	AUX
absel-673	95	4	used	use	VERB
absel-673	95	5	when	when	SCONJ
absel-673	95	6	liquidating	liquidate	VERB
absel-673	95	7	the	the	DET
absel-673	95	8	firm	firm	NOUN
absel-673	95	9	is	be	AUX
absel-673	95	10	under	under	ADP
absel-673	95	11	consideration	consideration	NOUN
absel-673	95	12	,	,	PUNCT
absel-673	95	13	in	in	ADP
absel-673	95	14	which	which	DET
absel-673	95	15	case	case	NOUN
absel-673	95	16	the	the	DET
absel-673	95	17	adjusted	adjust	VERB
absel-673	95	18	value	value	NOUN
absel-673	95	19	is	be	AUX
absel-673	95	20	known	know	VERB
absel-673	95	21	as	as	ADP
absel-673	95	22	the	the	DET
absel-673	95	23	firm	firm	NOUN
absel-673	95	24	’s	’s	PART
absel-673	95	25	liquidation	liquidation	NOUN
absel-673	95	26	value	value	NOUN
absel-673	95	27	.	.	PUNCT
absel-673	96	1	this	this	DET
absel-673	96	2	method	method	NOUN
absel-673	96	3	also	also	ADV
absel-673	96	4	is	be	AUX
absel-673	96	5	used	use	VERB
absel-673	96	6	when	when	SCONJ
absel-673	96	7	acquiring	acquire	VERB
absel-673	96	8	the	the	DET
absel-673	96	9	firm	firm	NOUN
absel-673	96	10	is	be	AUX
absel-673	96	11	under	under	ADP
absel-673	96	12	consideration	consideration	NOUN
absel-673	96	13	,	,	PUNCT
absel-673	96	14	in	in	ADP
absel-673	96	15	which	which	DET
absel-673	96	16	case	case	NOUN
absel-673	96	17	the	the	DET
absel-673	96	18	acquiring	acquire	VERB
absel-673	96	19	party	party	NOUN
absel-673	96	20	adjusts	adjust	VERB
absel-673	96	21	book	book	NOUN
absel-673	96	22	value	value	NOUN
absel-673	96	23	to	to	PART
absel-673	96	24	obtain	obtain	VERB
absel-673	96	25	replacement	replacement	NOUN
absel-673	96	26	value	value	NOUN
absel-673	96	27	,	,	PUNCT
absel-673	96	28	because	because	SCONJ
absel-673	96	29	one	one	NUM
absel-673	96	30	alternative	alternative	NOUN
absel-673	96	31	to	to	ADP
absel-673	96	32	the	the	DET
absel-673	96	33	acquisition	acquisition	NOUN
absel-673	96	34	is	be	AUX
absel-673	96	35	to	to	PART
absel-673	96	36	build	build	VERB
absel-673	96	37	an	an	DET
absel-673	96	38	equivalent	equivalent	ADJ
absel-673	96	39	firm	firm	NOUN
absel-673	96	40	from	from	ADP
absel-673	96	41	scratch	scratch	NOUN
absel-673	96	42	.	.	PUNCT
absel-673	97	1	accordingly	accordingly	ADV
absel-673	97	2	,	,	PUNCT
absel-673	97	3	one	one	PRON
absel-673	97	4	can	can	AUX
absel-673	97	5	sensibly	sensibly	ADV
absel-673	97	6	obtain	obtain	VERB
absel-673	97	7	a	a	DET
absel-673	97	8	measure	measure	NOUN
absel-673	97	9	of	of	ADP
absel-673	97	10	a	a	DET
absel-673	97	11	firm	firm	NOUN
absel-673	97	12	’s	’s	PART
absel-673	97	13	value	value	NOUN
absel-673	97	14	by	by	ADP
absel-673	97	15	examining	examine	VERB
absel-673	97	16	its	its	PRON
absel-673	97	17	assets	asset	NOUN
absel-673	97	18	and	and	CCONJ
absel-673	97	19	liabilities	liability	NOUN
absel-673	97	20	in	in	ADP
absel-673	97	21	detail	detail	NOUN
absel-673	97	22	,	,	PUNCT
absel-673	97	23	adjusting	adjust	VERB
absel-673	97	24	each	each	PRON
absel-673	97	25	as	as	ADP
absel-673	97	26	needed	need	VERB
absel-673	97	27	,	,	PUNCT
absel-673	97	28	and	and	CCONJ
absel-673	97	29	arriving	arrive	VERB
absel-673	97	30	at	at	ADP
absel-673	97	31	the	the	DET
absel-673	97	32	212	212	NUM
absel-673	97	33	developments	development	NOUN
absel-673	97	34	in	in	ADP
absel-673	97	35	business	business	NOUN
absel-673	97	36	simulation	simulation	NOUN
absel-673	97	37	and	and	CCONJ
absel-673	97	38	experiential	experiential	ADJ
absel-673	97	39	learning	learning	NOUN
absel-673	97	40	,	,	PUNCT
absel-673	97	41	volume	volume	NOUN
absel-673	97	42	31	31	NUM
absel-673	97	43	,	,	PUNCT
absel-673	97	44	2004	2004	NUM
absel-673	97	45	adjusted	adjust	VERB
absel-673	97	46	net	net	ADJ
absel-673	97	47	worth	worth	NOUN
absel-673	97	48	by	by	ADP
absel-673	97	49	subtracting	subtract	VERB
absel-673	97	50	the	the	DET
absel-673	97	51	sum	sum	NOUN
absel-673	97	52	of	of	ADP
absel-673	97	53	the	the	DET
absel-673	97	54	adjusted	adjust	VERB
absel-673	97	55	liabilities	liability	NOUN
absel-673	97	56	from	from	ADP
absel-673	97	57	the	the	DET
absel-673	97	58	sum	sum	NOUN
absel-673	97	59	of	of	ADP
absel-673	97	60	the	the	DET
absel-673	97	61	adjusted	adjust	VERB
absel-673	97	62	assets	asset	NOUN
absel-673	97	63	.	.	PUNCT
absel-673	98	1	firms	firm	NOUN
absel-673	98	2	of	of	ADP
absel-673	98	3	the	the	DET
absel-673	98	4	everyday	everyday	ADJ
absel-673	98	5	world	world	NOUN
absel-673	98	6	can	can	AUX
absel-673	98	7	have	have	VERB
absel-673	98	8	hidden	hide	VERB
absel-673	98	9	liabilities	liability	NOUN
absel-673	98	10	in	in	ADP
absel-673	98	11	the	the	DET
absel-673	98	12	form	form	NOUN
absel-673	98	13	of	of	ADP
absel-673	98	14	long	long	ADJ
absel-673	98	15	-	-	PUNCT
absel-673	98	16	term	term	NOUN
absel-673	98	17	leases	lease	NOUN
absel-673	98	18	,	,	PUNCT
absel-673	98	19	contractual	contractual	ADJ
absel-673	98	20	obligations	obligation	NOUN
absel-673	98	21	,	,	PUNCT
absel-673	98	22	and	and	CCONJ
absel-673	98	23	the	the	DET
absel-673	98	24	like	like	ADJ
absel-673	98	25	.	.	PUNCT
absel-673	99	1	these	these	DET
absel-673	99	2	issues	issue	NOUN
absel-673	99	3	generally	generally	ADV
absel-673	99	4	do	do	AUX
absel-673	99	5	not	not	PART
absel-673	99	6	affect	affect	VERB
absel-673	99	7	simulated	simulated	ADJ
absel-673	99	8	firms	firm	NOUN
absel-673	99	9	.	.	PUNCT
absel-673	100	1	everyday	everyday	ADJ
absel-673	100	2	-	-	PUNCT
absel-673	100	3	world	world	NOUN
absel-673	100	4	firms	firm	NOUN
absel-673	100	5	and	and	CCONJ
absel-673	100	6	simulated	simulated	ADJ
absel-673	100	7	firms	firm	NOUN
absel-673	100	8	,	,	PUNCT
absel-673	100	9	however	however	ADV
absel-673	100	10	,	,	PUNCT
absel-673	100	11	share	share	VERB
absel-673	100	12	the	the	DET
absel-673	100	13	common	common	ADJ
absel-673	100	14	problem	problem	NOUN
absel-673	100	15	of	of	ADP
absel-673	100	16	hidden	hidden	ADJ
absel-673	100	17	assets	asset	NOUN
absel-673	100	18	and	and	CCONJ
absel-673	100	19	unreasonably	unreasonably	ADV
absel-673	100	20	valued	value	VERB
absel-673	100	21	assets	asset	NOUN
absel-673	100	22	.	.	PUNCT
absel-673	101	1	a	a	DET
absel-673	101	2	firm	firm	NOUN
absel-673	101	3	may	may	AUX
absel-673	101	4	have	have	VERB
absel-673	101	5	hidden	hide	VERB
absel-673	101	6	assets	asset	NOUN
absel-673	101	7	because	because	SCONJ
absel-673	101	8	its	its	PRON
absel-673	101	9	investments	investment	NOUN
absel-673	101	10	,	,	PUNCT
absel-673	101	11	due	due	ADP
absel-673	101	12	to	to	ADP
absel-673	101	13	quirks	quirk	NOUN
absel-673	101	14	in	in	ADP
absel-673	101	15	accounting	accounting	NOUN
absel-673	101	16	,	,	PUNCT
absel-673	101	17	have	have	AUX
absel-673	101	18	not	not	PART
absel-673	101	19	been	be	AUX
absel-673	101	20	capitalized	capitalize	VERB
absel-673	101	21	.	.	PUNCT
absel-673	102	1	hidden	hide	VERB
absel-673	102	2	assets	asset	NOUN
absel-673	102	3	also	also	ADV
absel-673	102	4	may	may	AUX
absel-673	102	5	arise	arise	VERB
absel-673	102	6	from	from	ADP
absel-673	102	7	the	the	DET
absel-673	102	8	firm	firm	NOUN
absel-673	102	9	’s	’s	PART
absel-673	102	10	position	position	NOUN
absel-673	102	11	along	along	ADP
absel-673	102	12	the	the	DET
absel-673	102	13	industry	industry	NOUN
absel-673	102	14	’s	’s	PART
absel-673	102	15	learning	learn	VERB
absel-673	102	16	curve	curve	NOUN
absel-673	102	17	,	,	PUNCT
absel-673	102	18	which	which	PRON
absel-673	102	19	may	may	AUX
absel-673	102	20	be	be	AUX
absel-673	102	21	sufficiently	sufficiently	ADV
absel-673	102	22	advanced	advanced	ADJ
absel-673	102	23	so	so	SCONJ
absel-673	102	24	that	that	SCONJ
absel-673	102	25	its	its	PRON
absel-673	102	26	cost	cost	NOUN
absel-673	102	27	of	of	ADP
absel-673	102	28	production	production	NOUN
absel-673	102	29	and	and	CCONJ
absel-673	102	30	volume	volume	NOUN
absel-673	102	31	of	of	ADP
absel-673	102	32	output	output	NOUN
absel-673	102	33	are	be	AUX
absel-673	102	34	superior	superior	ADJ
absel-673	102	35	to	to	ADP
absel-673	102	36	other	other	ADJ
absel-673	102	37	firms	firm	NOUN
absel-673	102	38	with	with	ADP
absel-673	102	39	the	the	DET
absel-673	102	40	same	same	ADJ
absel-673	102	41	fixed	fix	VERB
absel-673	102	42	-	-	PUNCT
absel-673	102	43	asset	asset	NOUN
absel-673	102	44	base	base	NOUN
absel-673	102	45	.	.	PUNCT
absel-673	103	1	unreasonably	unreasonably	ADV
absel-673	103	2	valued	value	VERB
absel-673	103	3	assets	asset	NOUN
absel-673	103	4	can	can	AUX
absel-673	103	5	arise	arise	VERB
absel-673	103	6	when	when	SCONJ
absel-673	103	7	market	market	NOUN
absel-673	103	8	shifts	shift	NOUN
absel-673	103	9	or	or	CCONJ
absel-673	103	10	technological	technological	ADJ
absel-673	103	11	changes	change	NOUN
absel-673	103	12	affects	affect	VERB
absel-673	103	13	the	the	DET
absel-673	103	14	utility	utility	NOUN
absel-673	103	15	of	of	ADP
absel-673	103	16	assets	asset	NOUN
absel-673	103	17	or	or	CCONJ
absel-673	103	18	makes	make	VERB
absel-673	103	19	available	available	ADJ
absel-673	103	20	equivalent	equivalent	ADJ
absel-673	103	21	assets	asset	NOUN
absel-673	103	22	at	at	ADP
absel-673	103	23	other	other	ADJ
absel-673	103	24	than	than	ADP
absel-673	103	25	historical	historical	ADJ
absel-673	103	26	cost	cost	NOUN
absel-673	103	27	.	.	PUNCT
absel-673	104	1	the	the	DET
absel-673	104	2	adjustment	adjustment	NOUN
absel-673	104	3	of	of	ADP
absel-673	104	4	assets	asset	NOUN
absel-673	104	5	can	can	AUX
absel-673	104	6	be	be	AUX
absel-673	104	7	approached	approach	VERB
absel-673	104	8	either	either	CCONJ
absel-673	104	9	by	by	ADP
absel-673	104	10	capitalizing	capitalize	VERB
absel-673	104	11	investments	investment	NOUN
absel-673	104	12	that	that	PRON
absel-673	104	13	have	have	AUX
absel-673	104	14	been	be	AUX
absel-673	104	15	expensed	expense	VERB
absel-673	104	16	or	or	CCONJ
absel-673	104	17	by	by	ADP
absel-673	104	18	finding	find	VERB
absel-673	104	19	the	the	DET
absel-673	104	20	replacement	replacement	NOUN
absel-673	104	21	cost	cost	NOUN
absel-673	104	22	of	of	ADP
absel-673	104	23	the	the	DET
absel-673	104	24	tangible	tangible	ADJ
absel-673	104	25	or	or	CCONJ
absel-673	104	26	intangible	intangible	ADJ
absel-673	104	27	assets	asset	NOUN
absel-673	104	28	.	.	PUNCT
absel-673	105	1	the	the	DET
absel-673	105	2	first	first	ADJ
absel-673	105	3	approach	approach	NOUN
absel-673	105	4	is	be	AUX
absel-673	105	5	sensible	sensible	ADJ
absel-673	105	6	in	in	ADP
absel-673	105	7	some	some	DET
absel-673	105	8	situations	situation	NOUN
absel-673	105	9	;	;	PUNCT
absel-673	105	10	the	the	DET
absel-673	105	11	second	second	ADJ
absel-673	105	12	approach	approach	NOUN
absel-673	105	13	,	,	PUNCT
absel-673	105	14	in	in	ADP
absel-673	105	15	other	other	ADJ
absel-673	105	16	situations	situation	NOUN
absel-673	105	17	.	.	PUNCT
absel-673	106	1	both	both	DET
absel-673	106	2	approaches	approach	NOUN
absel-673	106	3	,	,	PUNCT
absel-673	106	4	however	however	ADV
absel-673	106	5	,	,	PUNCT
absel-673	106	6	should	should	AUX
absel-673	106	7	not	not	PART
absel-673	106	8	be	be	AUX
absel-673	106	9	applied	apply	VERB
absel-673	106	10	to	to	ADP
absel-673	106	11	any	any	DET
absel-673	106	12	single	single	ADJ
absel-673	106	13	situation	situation	NOUN
absel-673	106	14	,	,	PUNCT
absel-673	106	15	for	for	SCONJ
absel-673	106	16	that	that	PRON
absel-673	106	17	would	would	AUX
absel-673	106	18	overcompensate	overcompensate	VERB
absel-673	106	19	.	.	PUNCT
absel-673	107	1	based	base	VERB
absel-673	107	2	upon	upon	SCONJ
absel-673	107	3	the	the	DET
absel-673	107	4	principle	principle	NOUN
absel-673	107	5	of	of	ADP
absel-673	107	6	conservatism	conservatism	NOUN
absel-673	107	7	,	,	PUNCT
absel-673	107	8	generally	generally	ADV
absel-673	107	9	accepted	accept	VERB
absel-673	107	10	accounting	accounting	NOUN
absel-673	107	11	rules	rule	NOUN
absel-673	107	12	of	of	ADP
absel-673	107	13	the	the	DET
absel-673	107	14	everyday	everyday	ADJ
absel-673	107	15	world	world	NOUN
absel-673	107	16	call	call	NOUN
absel-673	107	17	for	for	ADP
absel-673	107	18	the	the	DET
absel-673	107	19	expensing	expensing	NOUN
absel-673	107	20	of	of	ADP
absel-673	107	21	expenditures	expenditure	NOUN
absel-673	107	22	in	in	ADP
absel-673	107	23	intangibles	intangible	NOUN
absel-673	107	24	,	,	PUNCT
absel-673	107	25	such	such	ADJ
absel-673	107	26	as	as	ADP
absel-673	107	27	advertising	advertising	NOUN
absel-673	107	28	,	,	PUNCT
absel-673	107	29	employee	employee	NOUN
absel-673	107	30	training	training	NOUN
absel-673	107	31	,	,	PUNCT
absel-673	107	32	and	and	CCONJ
absel-673	107	33	research	research	NOUN
absel-673	107	34	and	and	CCONJ
absel-673	107	35	development	development	NOUN
absel-673	107	36	.	.	PUNCT
absel-673	108	1	these	these	DET
absel-673	108	2	rules	rule	NOUN
absel-673	108	3	are	be	AUX
absel-673	108	4	sensible	sensible	ADJ
absel-673	108	5	in	in	ADP
absel-673	108	6	the	the	DET
absel-673	108	7	context	context	NOUN
absel-673	108	8	of	of	ADP
absel-673	108	9	the	the	DET
absel-673	108	10	everyday	everyday	ADJ
absel-673	108	11	world	world	NOUN
absel-673	108	12	,	,	PUNCT
absel-673	108	13	because	because	SCONJ
absel-673	108	14	the	the	DET
absel-673	108	15	effects	effect	NOUN
absel-673	108	16	of	of	ADP
absel-673	108	17	those	those	DET
absel-673	108	18	expenditures	expenditure	NOUN
absel-673	108	19	are	be	AUX
absel-673	108	20	speculative	speculative	ADJ
absel-673	108	21	.	.	PUNCT
absel-673	109	1	in	in	ADP
absel-673	109	2	the	the	DET
absel-673	109	3	context	context	NOUN
absel-673	109	4	of	of	ADP
absel-673	109	5	business	business	NOUN
absel-673	109	6	simulations	simulation	NOUN
absel-673	109	7	,	,	PUNCT
absel-673	109	8	however	however	ADV
absel-673	109	9	,	,	PUNCT
absel-673	109	10	the	the	DET
absel-673	109	11	effects	effect	NOUN
absel-673	109	12	are	be	AUX
absel-673	109	13	generally	generally	ADV
absel-673	109	14	determined	determine	VERB
absel-673	109	15	by	by	ADP
absel-673	109	16	a	a	DET
absel-673	109	17	mathematical	mathematical	ADJ
absel-673	109	18	model	model	NOUN
absel-673	109	19	,	,	PUNCT
absel-673	109	20	so	so	SCONJ
absel-673	109	21	they	they	PRON
absel-673	109	22	are	be	AUX
absel-673	109	23	not	not	PART
absel-673	109	24	speculative	speculative	ADJ
absel-673	109	25	at	at	ADV
absel-673	109	26	all	all	ADV
absel-673	109	27	.	.	PUNCT
absel-673	110	1	accordingly	accordingly	ADV
absel-673	110	2	,	,	PUNCT
absel-673	110	3	in	in	ADP
absel-673	110	4	the	the	DET
absel-673	110	5	general	general	ADJ
absel-673	110	6	case	case	NOUN
absel-673	110	7	when	when	SCONJ
absel-673	110	8	the	the	DET
absel-673	110	9	effects	effect	NOUN
absel-673	110	10	are	be	AUX
absel-673	110	11	mathematically	mathematically	ADV
absel-673	110	12	determined	determine	VERB
absel-673	110	13	,	,	PUNCT
absel-673	110	14	the	the	DET
absel-673	110	15	expenditures	expenditure	NOUN
absel-673	110	16	should	should	AUX
absel-673	110	17	be	be	AUX
absel-673	110	18	capitalized	capitalize	VERB
absel-673	110	19	as	as	ADP
absel-673	110	20	investments	investment	NOUN
absel-673	110	21	for	for	ADP
absel-673	110	22	valuation	valuation	NOUN
absel-673	110	23	purposes	purpose	NOUN
absel-673	110	24	,	,	PUNCT
absel-673	110	25	but	but	CCONJ
absel-673	110	26	not	not	PART
absel-673	110	27	necessarily	necessarily	ADV
absel-673	110	28	for	for	ADP
absel-673	110	29	financial	financial	ADJ
absel-673	110	30	reporting	reporting	NOUN
absel-673	110	31	purposes	purpose	NOUN
absel-673	110	32	.	.	PUNCT
absel-673	111	1	the	the	DET
absel-673	111	2	capitalization	capitalization	NOUN
absel-673	111	3	should	should	AUX
absel-673	111	4	follow	follow	VERB
absel-673	111	5	the	the	DET
absel-673	111	6	form	form	NOUN
absel-673	111	7	of	of	ADP
absel-673	111	8	the	the	DET
absel-673	111	9	simulation	simulation	NOUN
absel-673	111	10	’s	’s	PART
absel-673	111	11	model	model	NOUN
absel-673	111	12	.	.	PUNCT
absel-673	112	1	for	for	ADP
absel-673	112	2	example	example	NOUN
absel-673	112	3	,	,	PUNCT
absel-673	112	4	if	if	SCONJ
absel-673	112	5	advertising	advertising	NOUN
absel-673	112	6	,	,	PUNCT
absel-673	112	7	y	y	PROPN
absel-673	112	8	,	,	PUNCT
absel-673	112	9	has	have	VERB
absel-673	112	10	an	an	DET
absel-673	112	11	exponentially	exponentially	ADV
absel-673	112	12	declining	decline	VERB
absel-673	112	13	effect	effect	NOUN
absel-673	112	14	,	,	PUNCT
absel-673	112	15	such	such	ADJ
absel-673	112	16	that	that	SCONJ
absel-673	112	17	an	an	DET
absel-673	112	18	advertising	advertising	NOUN
absel-673	112	19	expenditure	expenditure	NOUN
absel-673	112	20	of	of	ADP
absel-673	112	21	one	one	NUM
absel-673	112	22	period	period	NOUN
absel-673	112	23	affects	affect	VERB
absel-673	112	24	sales	sale	NOUN
absel-673	112	25	in	in	ADP
absel-673	112	26	the	the	DET
absel-673	112	27	following	following	ADJ
absel-673	112	28	period	period	NOUN
absel-673	112	29	,	,	PUNCT
absel-673	112	30	with	with	ADP
absel-673	112	31	a	a	DET
absel-673	112	32	residual	residual	ADJ
absel-673	112	33	effect	effect	NOUN
absel-673	112	34	that	that	PRON
absel-673	112	35	declines	decline	VERB
absel-673	112	36	by	by	ADP
absel-673	112	37	α	α	NOUN
absel-673	112	38	in	in	ADP
absel-673	112	39	successive	successive	ADJ
absel-673	112	40	periods	period	NOUN
absel-673	112	41	such	such	ADJ
absel-673	112	42	that	that	SCONJ
absel-673	112	43	the	the	DET
absel-673	112	44	effect	effect	NOUN
absel-673	112	45	of	of	ADP
absel-673	112	46	advertising	advertising	NOUN
absel-673	112	47	in	in	ADP
absel-673	112	48	any	any	DET
absel-673	112	49	one	one	NUM
absel-673	112	50	period	period	NOUN
absel-673	112	51	,	,	PUNCT
absel-673	112	52	et	et	NOUN
absel-673	112	53	,	,	PUNCT
absel-673	112	54	is	be	AUX
absel-673	112	55	defined	define	VERB
absel-673	112	56	by	by	ADP
absel-673	112	57	the	the	DET
absel-673	112	58	relationship	relationship	NOUN
absel-673	112	59	,	,	PUNCT
absel-673	112	60	(	(	PUNCT
absel-673	112	61	)	)	PUNCT
absel-673	112	62	,	,	PUNCT
absel-673	112	63	...	...	PUNCT
absel-673	112	64	,	,	PUNCT
absel-673	112	65	,	,	PUNCT
absel-673	112	66	3	3	NUM
absel-673	112	67	2	2	NUM
absel-673	112	68	21	21	NUM
absel-673	112	69	−−−=	−−−=	PROPN
absel-673	112	70	tttt	tttt	NOUN
absel-673	112	71	yyyfe	yyyfe	NOUN
absel-673	112	72	αα	αα	VERB
absel-673	112	73	.	.	PUNCT
absel-673	113	1	(	(	PUNCT
absel-673	113	2	16	16	NUM
absel-673	113	3	)	)	PUNCT
absel-673	113	4	then	then	ADV
absel-673	113	5	the	the	DET
absel-673	113	6	capitalized	capitalize	VERB
absel-673	113	7	value	value	NOUN
absel-673	113	8	of	of	ADP
absel-673	113	9	the	the	DET
absel-673	113	10	advertising	advertising	NOUN
absel-673	113	11	expenditure	expenditure	NOUN
absel-673	113	12	,	,	PUNCT
absel-673	113	13	yt	yt	PROPN
absel-673	113	14	*	*	PUNCT
absel-673	113	15	,	,	PUNCT
absel-673	113	16	from	from	ADP
absel-673	113	17	the	the	DET
absel-673	113	18	start	start	NOUN
absel-673	113	19	of	of	ADP
absel-673	113	20	the	the	DET
absel-673	113	21	exercise	exercise	NOUN
absel-673	113	22	to	to	ADP
absel-673	113	23	any	any	DET
absel-673	113	24	period	period	NOUN
absel-673	113	25	t	t	NOUN
absel-673	113	26	should	should	AUX
absel-673	113	27	be	be	AUX
absel-673	113	28	as	as	SCONJ
absel-673	113	29	follows	follow	VERB
absel-673	113	30	:	:	PUNCT
absel-673	113	31	...	...	PUNCT
absel-673	113	32	3	3	NUM
absel-673	113	33	2	2	NUM
absel-673	113	34	21	21	NUM
absel-673	113	35	*	*	PUNCT
absel-673	114	1	+	+	PUNCT
absel-673	114	2	+	+	ADJ
absel-673	114	3	+	+	NOUN
absel-673	114	4	=	=	NOUN
absel-673	114	5	−−−	−−−	X
absel-673	114	6	tttt	tttt	PROPN
absel-673	114	7	yyyy	yyyy	PROPN
absel-673	114	8	αα	αα	PROPN
absel-673	114	9	.	.	PUNCT
absel-673	115	1	(	(	PUNCT
absel-673	115	2	17	17	NUM
absel-673	115	3	)	)	PUNCT
absel-673	115	4	in	in	ADP
absel-673	115	5	adjusting	adjust	VERB
absel-673	115	6	the	the	DET
absel-673	115	7	balance	balance	NOUN
absel-673	115	8	sheet	sheet	NOUN
absel-673	115	9	,	,	PUNCT
absel-673	115	10	yt	yt	NOUN
absel-673	115	11	*	*	VERB
absel-673	115	12	should	should	AUX
absel-673	115	13	be	be	AUX
absel-673	115	14	added	add	VERB
absel-673	115	15	to	to	ADP
absel-673	115	16	the	the	DET
absel-673	115	17	firm	firm	NOUN
absel-673	115	18	’s	’s	PART
absel-673	115	19	assets	asset	NOUN
absel-673	115	20	and	and	CCONJ
absel-673	115	21	to	to	ADP
absel-673	115	22	its	its	PRON
absel-673	115	23	net	net	ADJ
absel-673	115	24	worth	worth	NOUN
absel-673	115	25	.	.	PUNCT
absel-673	116	1	finding	find	VERB
absel-673	116	2	the	the	DET
absel-673	116	3	replacement	replacement	NOUN
absel-673	116	4	cost	cost	NOUN
absel-673	116	5	of	of	ADP
absel-673	116	6	a	a	DET
absel-673	116	7	tangible	tangible	ADJ
absel-673	116	8	asset	asset	NOUN
absel-673	116	9	of	of	ADP
absel-673	116	10	a	a	DET
absel-673	116	11	simulated	simulate	VERB
absel-673	116	12	firm	firm	NOUN
absel-673	116	13	is	be	AUX
absel-673	116	14	generally	generally	ADV
absel-673	116	15	not	not	PART
absel-673	116	16	difficult	difficult	ADJ
absel-673	116	17	.	.	PUNCT
absel-673	117	1	that	that	DET
absel-673	117	2	replacement	replacement	NOUN
absel-673	117	3	cost	cost	NOUN
absel-673	117	4	is	be	AUX
absel-673	117	5	simply	simply	ADV
absel-673	117	6	the	the	DET
absel-673	117	7	cost	cost	NOUN
absel-673	117	8	of	of	ADP
absel-673	117	9	re	re	VERB
absel-673	117	10	-	-	VERB
absel-673	117	11	acquiring	acquire	VERB
absel-673	117	12	the	the	DET
absel-673	117	13	same	same	ADJ
absel-673	117	14	as	as	SCONJ
absel-673	117	15	given	give	VERB
absel-673	117	16	of	of	ADP
absel-673	117	17	the	the	DET
absel-673	117	18	simulated	simulated	ADJ
absel-673	117	19	setting	setting	NOUN
absel-673	117	20	.	.	PUNCT
absel-673	118	1	finding	find	VERB
absel-673	118	2	the	the	DET
absel-673	118	3	replacement	replacement	NOUN
absel-673	118	4	cost	cost	NOUN
absel-673	118	5	of	of	ADP
absel-673	118	6	an	an	DET
absel-673	118	7	intangible	intangible	ADJ
absel-673	118	8	asset	asset	NOUN
absel-673	118	9	,	,	PUNCT
absel-673	118	10	however	however	ADV
absel-673	118	11	,	,	PUNCT
absel-673	118	12	can	can	AUX
absel-673	118	13	be	be	AUX
absel-673	118	14	more	more	ADJ
absel-673	118	15	of	of	ADP
absel-673	118	16	a	a	DET
absel-673	118	17	challenge	challenge	NOUN
absel-673	118	18	.	.	PUNCT
absel-673	119	1	consider	consider	VERB
absel-673	119	2	the	the	DET
absel-673	119	3	case	case	NOUN
absel-673	119	4	of	of	ADP
absel-673	119	5	learning	learning	NOUN
absel-673	119	6	,	,	PUNCT
absel-673	119	7	which	which	PRON
absel-673	119	8	is	be	AUX
absel-673	119	9	commonly	commonly	ADV
absel-673	119	10	modeled	model	VERB
absel-673	119	11	by	by	ADP
absel-673	119	12	the	the	DET
absel-673	119	13	established	establish	VERB
absel-673	119	14	learning	learning	NOUN
absel-673	119	15	-	-	PUNCT
absel-673	119	16	curve	curve	NOUN
absel-673	119	17	formula	formula	NOUN
absel-673	119	18	:	:	PUNCT
absel-673	119	19	φ2log	φ2log	PROPN
absel-673	119	20	1nttn	1nttn	NUM
absel-673	119	21	=	=	SYM
absel-673	119	22	.	.	PUNCT
absel-673	120	1	(	(	PUNCT
absel-673	120	2	18	18	NUM
absel-673	120	3	)	)	PUNCT
absel-673	120	4	the	the	DET
absel-673	120	5	exponent	exponent	NOUN
absel-673	120	6	of	of	ADP
absel-673	120	7	n	n	PROPN
absel-673	120	8	can	can	AUX
absel-673	120	9	be	be	AUX
absel-673	120	10	calculated	calculate	VERB
absel-673	120	11	by	by	ADP
absel-673	120	12	relying	rely	VERB
absel-673	120	13	on	on	ADP
absel-673	120	14	the	the	DET
absel-673	120	15	identity	identity	NOUN
absel-673	120	16	:	:	PUNCT
absel-673	120	17	2log	2log	NUM
absel-673	120	18	loglog2	loglog2	NOUN
absel-673	120	19	φφ	φφ	ADP
absel-673	120	20	=	=	X
absel-673	120	21	.	.	PUNCT
absel-673	121	1	(	(	PUNCT
absel-673	121	2	19	19	NUM
absel-673	121	3	)	)	PUNCT
absel-673	121	4	for	for	ADP
absel-673	121	5	the	the	DET
absel-673	121	6	right	right	ADJ
absel-673	121	7	side	side	NOUN
absel-673	121	8	of	of	ADP
absel-673	121	9	equation	equation	NOUN
absel-673	121	10	19	19	NUM
absel-673	121	11	,	,	PUNCT
absel-673	121	12	any	any	DET
absel-673	121	13	logarithm	logarithm	NOUN
absel-673	121	14	will	will	AUX
absel-673	121	15	do	do	VERB
absel-673	121	16	,	,	PUNCT
absel-673	121	17	including	include	VERB
absel-673	121	18	natural	natural	ADJ
absel-673	121	19	and	and	CCONJ
absel-673	121	20	common	common	ADJ
absel-673	121	21	logarithms	logarithm	NOUN
absel-673	121	22	.	.	PUNCT
absel-673	122	1	in	in	ADP
absel-673	122	2	this	this	DET
absel-673	122	3	common	common	ADJ
absel-673	122	4	formulation	formulation	NOUN
absel-673	122	5	,	,	PUNCT
absel-673	122	6	tn	tn	PROPN
absel-673	122	7	represents	represent	VERB
absel-673	122	8	the	the	DET
absel-673	122	9	time	time	NOUN
absel-673	122	10	to	to	PART
absel-673	122	11	produce	produce	VERB
absel-673	122	12	one	one	NUM
absel-673	122	13	unit	unit	NOUN
absel-673	122	14	of	of	ADP
absel-673	122	15	an	an	DET
absel-673	122	16	item	item	NOUN
absel-673	122	17	,	,	PUNCT
absel-673	122	18	t1	t1	PROPN
absel-673	122	19	represents	represent	VERB
absel-673	122	20	the	the	DET
absel-673	122	21	time	time	NOUN
absel-673	122	22	to	to	PART
absel-673	122	23	produce	produce	VERB
absel-673	122	24	the	the	DET
absel-673	122	25	first	first	ADJ
absel-673	122	26	unit	unit	NOUN
absel-673	122	27	of	of	ADP
absel-673	122	28	the	the	DET
absel-673	122	29	item	item	NOUN
absel-673	122	30	,	,	PUNCT
absel-673	122	31	n	n	PRON
absel-673	122	32	represents	represent	VERB
absel-673	122	33	the	the	DET
absel-673	122	34	nth	nth	NOUN
absel-673	122	35	item	item	NOUN
absel-673	122	36	,	,	PUNCT
absel-673	122	37	and	and	CCONJ
absel-673	122	38	ø	ø	PROPN
absel-673	122	39	is	be	AUX
absel-673	122	40	the	the	DET
absel-673	122	41	learning	learning	NOUN
absel-673	122	42	coefficient	coefficient	NOUN
absel-673	122	43	,	,	PUNCT
absel-673	122	44	a	a	DET
absel-673	122	45	parameter	parameter	NOUN
absel-673	122	46	that	that	PRON
absel-673	122	47	ranges	range	VERB
absel-673	122	48	from	from	ADP
absel-673	122	49	0.0	0.0	NUM
absel-673	122	50	to	to	ADP
absel-673	122	51	1.0	1.0	NUM
absel-673	122	52	,	,	PUNCT
absel-673	122	53	with	with	ADP
absel-673	122	54	smaller	small	ADJ
absel-673	122	55	numbers	number	NOUN
absel-673	122	56	associated	associate	VERB
absel-673	122	57	higher	high	ADJ
absel-673	122	58	rates	rate	NOUN
absel-673	122	59	of	of	ADP
absel-673	122	60	learning	learn	VERB
absel-673	122	61	.	.	PUNCT
absel-673	123	1	inasmuch	inasmuch	ADJ
absel-673	123	2	as	as	SCONJ
absel-673	123	3	production	production	NOUN
absel-673	123	4	time	time	NOUN
absel-673	123	5	is	be	AUX
absel-673	123	6	directly	directly	ADV
absel-673	123	7	related	relate	VERB
absel-673	123	8	to	to	ADP
absel-673	123	9	production	production	NOUN
absel-673	123	10	cost	cost	NOUN
absel-673	123	11	,	,	PUNCT
absel-673	123	12	a	a	DET
absel-673	123	13	reasonable	reasonable	ADJ
absel-673	123	14	application	application	NOUN
absel-673	123	15	of	of	ADP
absel-673	123	16	the	the	DET
absel-673	123	17	formula	formula	NOUN
absel-673	123	18	is	be	AUX
absel-673	123	19	to	to	PART
absel-673	123	20	replace	replace	VERB
absel-673	123	21	production	production	NOUN
absel-673	123	22	time	time	NOUN
absel-673	123	23	with	with	ADP
absel-673	123	24	production	production	NOUN
absel-673	123	25	cost	cost	NOUN
absel-673	123	26	,	,	PUNCT
absel-673	123	27	c	c	X
absel-673	123	28	,	,	PUNCT
absel-673	123	29	as	as	SCONJ
absel-673	123	30	follows	follow	VERB
absel-673	123	31	:	:	PUNCT
absel-673	123	32	φ2log	φ2log	PROPN
absel-673	123	33	1nccn	1nccn	NUM
absel-673	123	34	=	=	PUNCT
absel-673	123	35	.	.	PUNCT
absel-673	124	1	(	(	PUNCT
absel-673	124	2	20	20	NUM
absel-673	124	3	)	)	PUNCT
absel-673	124	4	the	the	DET
absel-673	124	5	cost	cost	NOUN
absel-673	124	6	that	that	PRON
absel-673	124	7	must	must	AUX
absel-673	124	8	be	be	AUX
absel-673	124	9	borne	bear	VERB
absel-673	124	10	to	to	PART
absel-673	124	11	bring	bring	VERB
absel-673	124	12	the	the	DET
absel-673	124	13	firm	firm	NOUN
absel-673	124	14	to	to	ADP
absel-673	124	15	the	the	DET
absel-673	124	16	nth	nth	NOUN
absel-673	124	17	level	level	NOUN
absel-673	124	18	of	of	ADP
absel-673	124	19	learning	learning	NOUN
absel-673	124	20	is	be	AUX
absel-673	124	21	the	the	DET
absel-673	124	22	cumulative	cumulative	ADJ
absel-673	124	23	cost	cost	NOUN
absel-673	124	24	of	of	ADP
absel-673	124	25	production	production	NOUN
absel-673	124	26	up	up	ADP
absel-673	124	27	to	to	ADP
absel-673	124	28	the	the	DET
absel-673	124	29	nth	nth	NOUN
absel-673	124	30	level	level	NOUN
absel-673	124	31	less	less	ADV
absel-673	124	32	the	the	DET
absel-673	124	33	base	base	NOUN
absel-673	124	34	cost	cost	NOUN
absel-673	124	35	,	,	PUNCT
absel-673	124	36	which	which	PRON
absel-673	124	37	is	be	AUX
absel-673	124	38	the	the	DET
absel-673	124	39	cost	cost	NOUN
absel-673	124	40	at	at	ADP
absel-673	124	41	the	the	DET
absel-673	124	42	nth	nth	NOUN
absel-673	124	43	level	level	NOUN
absel-673	124	44	taken	take	VERB
absel-673	124	45	over	over	ADP
absel-673	124	46	n	n	NOUN
absel-673	124	47	units	unit	NOUN
absel-673	124	48	of	of	ADP
absel-673	124	49	production	production	NOUN
absel-673	124	50	.	.	PUNCT
absel-673	125	1	this	this	DET
absel-673	125	2	difference	difference	NOUN
absel-673	125	3	is	be	AUX
absel-673	125	4	the	the	DET
absel-673	125	5	extra	extra	ADJ
absel-673	125	6	cost	cost	NOUN
absel-673	125	7	that	that	SCONJ
absel-673	125	8	a	a	DET
absel-673	125	9	firm	firm	NOUN
absel-673	125	10	with	with	ADP
absel-673	125	11	no	no	DET
absel-673	125	12	learning	learn	VERB
absel-673	125	13	experience	experience	NOUN
absel-673	125	14	must	must	AUX
absel-673	125	15	absorb	absorb	VERB
absel-673	125	16	before	before	SCONJ
absel-673	125	17	it	it	PRON
absel-673	125	18	will	will	AUX
absel-673	125	19	be	be	AUX
absel-673	125	20	as	as	ADV
absel-673	125	21	competitive	competitive	ADJ
absel-673	125	22	as	as	ADP
absel-673	125	23	the	the	DET
absel-673	125	24	firm	firm	NOUN
absel-673	125	25	with	with	ADP
absel-673	125	26	experience	experience	NOUN
absel-673	125	27	.	.	PUNCT
absel-673	126	1	this	this	DET
absel-673	126	2	difference	difference	NOUN
absel-673	126	3	is	be	AUX
absel-673	126	4	illustrated	illustrate	VERB
absel-673	126	5	by	by	ADP
absel-673	126	6	the	the	DET
absel-673	126	7	shaded	shaded	ADJ
absel-673	126	8	area	area	NOUN
absel-673	126	9	of	of	ADP
absel-673	126	10	figure	figure	NOUN
absel-673	126	11	1	1	NUM
absel-673	126	12	,	,	PUNCT
absel-673	126	13	where	where	SCONJ
absel-673	126	14	n	n	X
absel-673	126	15	*	*	PUNCT
absel-673	126	16	represents	represent	VERB
absel-673	126	17	the	the	DET
absel-673	126	18	firm	firm	NOUN
absel-673	126	19	’s	’s	PART
absel-673	126	20	level	level	NOUN
absel-673	126	21	of	of	ADP
absel-673	126	22	experience	experience	NOUN
absel-673	126	23	.	.	PUNCT
absel-673	127	1	the	the	DET
absel-673	127	2	cumulative	cumulative	ADJ
absel-673	127	3	cost	cost	NOUN
absel-673	127	4	of	of	ADP
absel-673	127	5	production	production	NOUN
absel-673	127	6	up	up	ADP
absel-673	127	7	to	to	ADP
absel-673	127	8	the	the	DET
absel-673	127	9	nth	nth	NOUN
absel-673	127	10	level	level	NOUN
absel-673	127	11	can	can	AUX
absel-673	127	12	be	be	AUX
absel-673	127	13	found	find	VERB
absel-673	127	14	either	either	CCONJ
absel-673	127	15	discreetly	discreetly	ADV
absel-673	127	16	by	by	ADP
absel-673	127	17	summing	sum	VERB
absel-673	127	18	the	the	DET
absel-673	127	19	unit	unit	NOUN
absel-673	127	20	costs	cost	VERB
absel-673	127	21	up	up	ADP
absel-673	127	22	to	to	ADP
absel-673	127	23	the	the	DET
absel-673	127	24	nth	nth	NOUN
absel-673	127	25	level	level	NOUN
absel-673	127	26	,	,	PUNCT
absel-673	127	27	or	or	CCONJ
absel-673	127	28	continuously	continuously	ADV
absel-673	127	29	by	by	ADP
absel-673	127	30	integrating	integrate	VERB
absel-673	127	31	equation	equation	NOUN
absel-673	127	32	20	20	NUM
absel-673	127	33	.	.	PUNCT
absel-673	128	1	thus	thus	ADV
absel-673	128	2	,	,	PUNCT
absel-673	128	3	(	(	PUNCT
absel-673	128	4	)	)	PUNCT
absel-673	128	5	1log2	1log2	NUM
absel-673	128	6	1log	1log	NUM
absel-673	128	7	1log	1log	NUM
absel-673	128	8	1	1	NUM
absel-673	128	9	2	2	NUM
absel-673	128	10	2	2	NUM
absel-673	128	11	+	+	CCONJ
absel-673	128	12	=	=	NOUN
absel-673	128	13	=	=	X
absel-673	128	14	+	+	CCONJ
absel-673	129	1	∫∫	∫∫	PROPN
absel-673	129	2	φ	φ	PROPN
absel-673	129	3	φ	φ	PROPN
absel-673	129	4	φ	φ	PROPN
absel-673	129	5	ncdnnccn	ncdnnccn	PROPN
absel-673	129	6	.	.	PUNCT
absel-673	130	1	(	(	PUNCT
absel-673	130	2	21	21	NUM
absel-673	130	3	)	)	PUNCT
absel-673	130	4	the	the	DET
absel-673	130	5	extra	extra	ADJ
absel-673	130	6	or	or	CCONJ
absel-673	130	7	replacement	replacement	NOUN
absel-673	130	8	cost	cost	NOUN
absel-673	130	9	,	,	PUNCT
absel-673	130	10	rn	rn	PROPN
absel-673	130	11	,	,	PUNCT
absel-673	130	12	of	of	ADP
absel-673	130	13	reaching	reach	VERB
absel-673	130	14	the	the	DET
absel-673	130	15	nth	nth	NOUN
absel-673	130	16	level	level	NOUN
absel-673	130	17	is	be	AUX
absel-673	130	18	therefore	therefore	ADV
absel-673	130	19	as	as	SCONJ
absel-673	130	20	follows	follow	VERB
absel-673	130	21	:	:	PUNCT
absel-673	130	22	(	(	PUNCT
absel-673	130	23	)	)	PUNCT
absel-673	130	24	(	(	PUNCT
absel-673	130	25	)	)	PUNCT
absel-673	130	26			PROPN
absel-673	130	27			PUNCT
absel-673	131	1			PROPN
absel-673	132	1			INTJ
absel-673	132	2			NOUN
absel-673	132	3			VERB
absel-673	132	4	−	−	ADP
absel-673	132	5	+	+	CCONJ
absel-673	132	6	=	=	X
absel-673	132	7	−	−	NOUN
absel-673	132	8	+	+	NOUN
absel-673	132	9	=	=	PUNCT
absel-673	133	1	+	+	PUNCT
absel-673	133	2	+	+	NUM
absel-673	133	3	1	1	NUM
absel-673	133	4	1log	1log	NUM
absel-673	133	5	1	1	NUM
absel-673	133	6	1log	1log	NUM
absel-673	133	7	2	2	NUM
absel-673	133	8	1log	1log	NUM
absel-673	133	9	1	1	NUM
absel-673	133	10	log	log	NOUN
absel-673	133	11	1	1	NUM
absel-673	133	12	2	2	NUM
absel-673	133	13	1log	1log	NUM
absel-673	133	14	1	1	NUM
absel-673	133	15	22	22	NUM
absel-673	133	16	2	2	NUM
absel-673	133	17	φφ	φφ	ADP
absel-673	133	18	φφ	φφ	ADP
absel-673	133	19	φ	φ	PROPN
absel-673	133	20	ncnnc	ncnnc	PROPN
absel-673	133	21	nc	nc	PROPN
absel-673	133	22	rn	rn	PROPN
absel-673	133	23	.	.	PUNCT
absel-673	134	1	(	(	PUNCT
absel-673	134	2	22	22	NUM
absel-673	134	3	)	)	PUNCT
absel-673	134	4	213	213	NUM
absel-673	134	5	developments	development	NOUN
absel-673	134	6	in	in	ADP
absel-673	134	7	business	business	NOUN
absel-673	134	8	simulation	simulation	NOUN
absel-673	134	9	and	and	CCONJ
absel-673	134	10	experiential	experiential	ADJ
absel-673	134	11	learning	learning	NOUN
absel-673	134	12	,	,	PUNCT
absel-673	134	13	volume	volume	NOUN
absel-673	134	14	31	31	NUM
absel-673	134	15	,	,	PUNCT
absel-673	134	16	2004	2004	NUM
absel-673	134	17	experience	experience	NOUN
absel-673	134	18	(	(	PUNCT
absel-673	134	19	n	n	CCONJ
absel-673	134	20	)	)	PUNCT
absel-673	134	21	1	1	NUM
absel-673	134	22	2	2	NUM
absel-673	134	23	4	4	NUM
absel-673	134	24	8	8	NUM
absel-673	134	25	16	16	NUM
absel-673	134	26	32	32	NUM
absel-673	134	27	64	64	NUM
absel-673	134	28	128	128	NUM
absel-673	134	29	table	table	NOUN
absel-673	134	30	1	1	NUM
absel-673	134	31	shows	show	VERB
absel-673	134	32	cost	cost	NOUN
absel-673	134	33	figures	figure	NOUN
absel-673	134	34	fo	fo	ADP
absel-673	134	35	a	a	DET
absel-673	134	36	learning	learning	NOUN
absel-673	134	37	coefficient	coefficient	NOUN
absel-673	134	38	of	of	ADP
absel-673	134	39	0.9	0.9	NUM
absel-673	134	40	a	a	DET
absel-673	134	41	discreet	discreet	ADJ
absel-673	134	42	values	value	NOUN
absel-673	134	43	are	be	AUX
absel-673	134	44	more	more	ADJ
absel-673	134	45	co	co	ADJ
absel-673	134	46	them	they	PRON
absel-673	134	47	and	and	CCONJ
absel-673	134	48	the	the	DET
absel-673	134	49	continuous	continuous	ADJ
absel-673	134	50	v	v	NOUN
absel-673	134	51	about	about	ADV
absel-673	134	52	4	4	NUM
absel-673	134	53	%	%	NOUN
absel-673	134	54	of	of	ADP
absel-673	134	55	replacement	replacement	NOUN
absel-673	134	56	cost	cost	NOUN
absel-673	134	57	conc	conc	VERB
absel-673	134	58	five	five	NUM
absel-673	134	59	measures	measure	NOUN
absel-673	134	60	of	of	ADP
absel-673	134	61	the	the	DET
absel-673	134	62	va	va	NOUN
absel-673	134	63	been	be	AUX
absel-673	134	64	considered	consider	VERB
absel-673	134	65	,	,	PUNCT
absel-673	134	66	and	and	CCONJ
absel-673	134	67	three	three	NUM
absel-673	134	68	h	h	NOUN
absel-673	134	69	measure	measure	NOUN
absel-673	134	70	is	be	AUX
absel-673	134	71	accompanied	accompany	VERB
absel-673	134	72	by	by	ADP
absel-673	134	73	measure	measure	NOUN
absel-673	134	74	requires	require	VERB
absel-673	134	75	at	at	ADV
absel-673	134	76	least	least	ADV
absel-673	134	77	one	one	NUM
absel-673	134	78	method	method	NOUN
absel-673	134	79	is	be	AUX
absel-673	134	80	applied	apply	VERB
absel-673	134	81	.	.	PUNCT
absel-673	135	1	the	the	DET
absel-673	135	2	ded	de	VERB
absel-673	135	3	subjective	subjective	ADJ
absel-673	135	4	judgment	judgment	NOUN
absel-673	135	5	.	.	PUNCT
absel-673	136	1	the	the	DET
absel-673	136	2	ad	ad	NOUN
absel-673	136	3	n	n	CCONJ
absel-673	136	4	*	*	NOUN
absel-673	136	5	figure	figure	NOUN
absel-673	136	6	1	1	NUM
absel-673	136	7	learning	learn	VERB
absel-673	136	8	curve	curve	NOUN
absel-673	136	9	table	table	NOUN
absel-673	136	10	1	1	NUM
absel-673	136	11	costs	cost	NOUN
absel-673	136	12	by	by	ADP
absel-673	136	13	levels	level	NOUN
absel-673	136	14	of	of	ADP
absel-673	136	15	experience	experience	NOUN
absel-673	136	16	cumulative	cumulative	ADJ
absel-673	136	17	cost	cost	NOUN
absel-673	136	18	replacement	replacement	NOUN
absel-673	136	19	cost	cost	NOUN
absel-673	136	20	unit	unit	NOUN
absel-673	136	21	cost	cost	NOUN
absel-673	136	22	(	(	PUNCT
absel-673	136	23	c	c	NOUN
absel-673	136	24	)	)	PUNCT
absel-673	136	25	discreet	discreet	ADJ
absel-673	136	26	(	(	PUNCT
absel-673	136	27	x	x	NOUN
absel-673	136	28	)	)	PUNCT
absel-673	136	29	continuous	continuous	ADJ
absel-673	136	30	(	(	PUNCT
absel-673	136	31	y	y	NOUN
absel-673	136	32	)	)	PUNCT
absel-673	136	33	base	base	NOUN
absel-673	136	34	(	(	PUNCT
absel-673	136	35	nc	nc	NOUN
absel-673	136	36	)	)	PUNCT
absel-673	136	37	discreet	discreet	ADJ
absel-673	136	38	(	(	PUNCT
absel-673	136	39	x	x	X
absel-673	136	40	–	–	PUNCT
absel-673	136	41	nc	nc	PROPN
absel-673	136	42	)	)	PUNCT
absel-673	136	43	continuous	continuous	ADJ
absel-673	136	44	(	(	PUNCT
absel-673	136	45	y	y	PROPN
absel-673	136	46	–	–	PUNCT
absel-673	136	47	nc	nc	PROPN
absel-673	136	48	)	)	PUNCT
absel-673	136	49	100.0	100.0	NUM
absel-673	136	50	100.0	100.0	NUM
absel-673	136	51	117.9	117.9	NUM
absel-673	136	52	100.0	100.0	NUM
absel-673	136	53	0.0	0.0	NUM
absel-673	136	54	17.9	17.9	NUM
absel-673	136	55	90.0	90.0	NUM
absel-673	136	56	190.0	190.0	NUM
absel-673	136	57	212.2	212.2	NUM
absel-673	136	58	180.0	180.0	NUM
absel-673	136	59	10.0	10.0	NUM
absel-673	136	60	32.2	32.2	NUM
absel-673	136	61	81.0	81.0	NUM
absel-673	136	62	355.6	355.6	NUM
absel-673	136	63	382.1	382.1	NUM
absel-673	136	64	324.0	324.0	NUM
absel-673	136	65	31.6	31.6	NUM
absel-673	136	66	58.1	58.1	NUM
absel-673	136	67	72.9	72.9	NUM
absel-673	136	68	657.4	657.4	NUM
absel-673	136	69	687.7	687.7	NUM
absel-673	136	70	583.2	583.2	NUM
absel-673	136	71	74.2	74.2	NUM
absel-673	136	72	104.5	104.5	NUM
absel-673	136	73	65.6	65.6	NUM
absel-673	136	74	1,204.0	1,204.0	NUM
absel-673	136	75	1,237.9	1,237.9	NUM
absel-673	136	76	1,049.8	1,049.8	NUM
absel-673	136	77	154.2	154.2	NUM
absel-673	136	78	188.2	188.2	NUM
absel-673	136	79	59.0	59.0	NUM
absel-673	136	80	2,191.1	2,191.1	NUM
absel-673	136	81	2,222.8	2,222.8	NUM
absel-673	136	82	1,889.6	1,889.6	NUM
absel-673	136	83	301.5	301.5	NUM
absel-673	136	84	338.7	338.7	NUM
absel-673	136	85	53.1	53.1	NUM
absel-673	136	86	3,970.8	3,970.8	NUM
absel-673	136	87	4,010.9	4,010.9	NUM
absel-673	136	88	3,401.2	3,401.2	NUM
absel-673	136	89	569.5	569.5	NUM
absel-673	136	90	609.7	609.7	NUM
absel-673	136	91	47.8	47.8	NUM
absel-673	136	92	7,176.8	7,176.8	NUM
absel-673	136	93	7,219.6	7,219.6	NUM
absel-673	136	94	6,122.2	6,122.2	NUM
absel-673	136	95	1,054.6	1,054.6	NUM
absel-673	136	96	1,097.4	1,097.4	NUM
absel-673	136	97	r	r	NOUN
absel-673	136	98	various	various	ADJ
absel-673	136	99	levels	level	NOUN
absel-673	136	100	of	of	ADP
absel-673	136	101	experience	experience	NOUN
absel-673	136	102	given	give	VERB
absel-673	136	103	nd	nd	ADP
absel-673	136	104	an	an	DET
absel-673	136	105	initial	initial	ADJ
absel-673	136	106	unit	unit	NOUN
absel-673	136	107	cost	cost	NOUN
absel-673	136	108	of	of	ADP
absel-673	136	109	$	$	SYM
absel-673	136	110	100	100	NUM
absel-673	136	111	.	.	PUNCT
absel-673	137	1	the	the	DET
absel-673	137	2	rrect	rrect	NOUN
absel-673	137	3	,	,	PUNCT
absel-673	137	4	but	but	CCONJ
absel-673	137	5	the	the	DET
absel-673	137	6	differences	difference	NOUN
absel-673	137	7	between	between	ADP
absel-673	137	8	alues	alue	NOUN
absel-673	137	9	diminish	diminish	VERB
absel-673	137	10	rapidly	rapidly	ADV
absel-673	137	11	,	,	PUNCT
absel-673	137	12	becoming	become	VERB
absel-673	137	13	by	by	ADP
absel-673	137	14	the	the	DET
absel-673	137	15	128th	128th	ADJ
absel-673	137	16	item	item	NOUN
absel-673	137	17	.	.	PUNCT
absel-673	138	1	lusion	lusion	NOUN
absel-673	138	2	lue	lue	NOUN
absel-673	138	3	of	of	ADP
absel-673	138	4	a	a	DET
absel-673	138	5	firm	firm	NOUN
absel-673	138	6	in	in	ADP
absel-673	138	7	a	a	DET
absel-673	138	8	simulation	simulation	NOUN
absel-673	138	9	have	have	AUX
absel-673	138	10	ave	ave	AUX
absel-673	138	11	been	be	AUX
absel-673	138	12	discussed	discuss	VERB
absel-673	138	13	in	in	ADP
absel-673	138	14	detail	detail	NOUN
absel-673	138	15	.	.	PUNCT
absel-673	139	1	each	each	DET
absel-673	139	2	a	a	DET
absel-673	139	3	problem	problem	NOUN
absel-673	139	4	.	.	PUNCT
absel-673	140	1	the	the	DET
absel-673	140	2	capitalized	capitalize	VERB
absel-673	140	3	value	value	NOUN
absel-673	140	4	arbitrary	arbitrary	ADJ
absel-673	140	5	parameter	parameter	NOUN
absel-673	140	6	,	,	PUNCT
absel-673	140	7	m	m	PRON
absel-673	140	8	,	,	PUNCT
absel-673	140	9	if	if	SCONJ
absel-673	140	10	goosen	goosen	PROPN
absel-673	140	11	’s	’s	PART
absel-673	140	12	uctive	uctive	ADJ
absel-673	140	13	judgment	judgment	NOUN
absel-673	140	14	measure	measure	NOUN
absel-673	140	15	requires	require	VERB
absel-673	140	16	justed	juste	VERB
absel-673	140	17	net	net	ADJ
absel-673	140	18	worth	worth	ADJ
absel-673	140	19	measure	measure	NOUN
absel-673	140	20	avoids	avoid	VERB
absel-673	140	21	both	both	DET
absel-673	140	22	problems	problem	NOUN
absel-673	140	23	.	.	PUNCT
absel-673	141	1	it	it	PRON
absel-673	141	2	does	do	AUX
absel-673	141	3	not	not	PART
absel-673	141	4	require	require	VERB
absel-673	141	5	an	an	DET
absel-673	141	6	arbitrary	arbitrary	ADJ
absel-673	141	7	parameter	parameter	NOUN
absel-673	141	8	and	and	CCONJ
absel-673	141	9	it	it	PRON
absel-673	141	10	can	can	AUX
absel-673	141	11	be	be	AUX
absel-673	141	12	completely	completely	ADV
absel-673	141	13	objective	objective	ADJ
absel-673	141	14	.	.	PUNCT
absel-673	142	1	its	its	PRON
absel-673	142	2	problem	problem	NOUN
absel-673	142	3	,	,	PUNCT
absel-673	142	4	however	however	ADV
absel-673	142	5	,	,	PUNCT
absel-673	142	6	is	be	AUX
absel-673	142	7	that	that	SCONJ
absel-673	142	8	it	it	PRON
absel-673	142	9	requires	require	VERB
absel-673	142	10	detailed	detailed	ADJ
absel-673	142	11	knowledge	knowledge	NOUN
absel-673	142	12	of	of	ADP
absel-673	142	13	the	the	DET
absel-673	142	14	models	model	NOUN
absel-673	142	15	used	use	VERB
absel-673	142	16	in	in	ADP
absel-673	142	17	any	any	DET
absel-673	142	18	particular	particular	ADJ
absel-673	142	19	simulation	simulation	NOUN
absel-673	142	20	.	.	PUNCT
absel-673	143	1	detailed	detailed	ADJ
absel-673	143	2	knowledge	knowledge	NOUN
absel-673	143	3	of	of	ADP
absel-673	143	4	the	the	DET
absel-673	143	5	simulation	simulation	NOUN
absel-673	143	6	obviously	obviously	ADV
absel-673	143	7	is	be	AUX
absel-673	143	8	not	not	PART
absel-673	143	9	a	a	DET
absel-673	143	10	problem	problem	NOUN
absel-673	143	11	for	for	ADP
absel-673	143	12	the	the	DET
absel-673	143	13	simulation	simulation	NOUN
absel-673	143	14	developer	developer	NOUN
absel-673	143	15	,	,	PUNCT
absel-673	143	16	so	so	CCONJ
absel-673	143	17	the	the	DET
absel-673	143	18	adjusted	adjust	VERB
absel-673	143	19	net	net	ADJ
absel-673	143	20	worth	worth	ADJ
absel-673	143	21	measure	measure	NOUN
absel-673	143	22	is	be	AUX
absel-673	143	23	one	one	NUM
absel-673	143	24	that	that	PRON
absel-673	143	25	developers	developer	NOUN
absel-673	143	26	can	can	AUX
absel-673	143	27	use	use	VERB
absel-673	143	28	.	.	PUNCT
absel-673	144	1	considering	consider	VERB
absel-673	144	2	that	that	SCONJ
absel-673	144	3	the	the	DET
absel-673	144	4	calculations	calculation	NOUN
absel-673	144	5	required	require	VERB
absel-673	144	6	for	for	ADP
absel-673	144	7	the	the	DET
absel-673	144	8	adjustments	adjustment	NOUN
absel-673	144	9	would	would	AUX
absel-673	144	10	be	be	AUX
absel-673	144	11	tedious	tedious	ADJ
absel-673	144	12	and	and	CCONJ
absel-673	144	13	prone	prone	ADJ
absel-673	144	14	to	to	ADP
absel-673	144	15	error	error	NOUN
absel-673	144	16	,	,	PUNCT
absel-673	144	17	developer	developer	NOUN
absel-673	144	18	should	should	AUX
absel-673	144	19	bear	bear	VERB
absel-673	144	20	the	the	DET
absel-673	144	21	burden	burden	NOUN
absel-673	144	22	of	of	ADP
absel-673	144	23	the	the	DET
absel-673	144	24	computations	computation	NOUN
absel-673	144	25	by	by	ADP
absel-673	144	26	coding	code	VERB
absel-673	144	27	them	they	PRON
absel-673	144	28	into	into	ADP
absel-673	144	29	the	the	DET
absel-673	144	30	simulation	simulation	NOUN
absel-673	144	31	’s	’s	PART
absel-673	144	32	computer	computer	NOUN
absel-673	144	33	program	program	NOUN
absel-673	144	34	.	.	PUNCT
absel-673	145	1	214	214	NUM
absel-673	145	2	developments	development	NOUN
absel-673	145	3	in	in	ADP
absel-673	145	4	business	business	NOUN
absel-673	145	5	simulation	simulation	NOUN
absel-673	145	6	and	and	CCONJ
absel-673	145	7	experiential	experiential	ADJ
absel-673	145	8	learning	learning	NOUN
absel-673	145	9	,	,	PUNCT
absel-673	145	10	volume	volume	NOUN
absel-673	145	11	31	31	NUM
absel-673	145	12	,	,	PUNCT
absel-673	145	13	2004	2004	NUM
absel-673	145	14	references	reference	NOUN
absel-673	145	15	altman	altman	PROPN
absel-673	145	16	,	,	PUNCT
absel-673	145	17	e.	e.	PROPN
absel-673	145	18	i.	i.	PROPN
absel-673	145	19	(	(	PUNCT
absel-673	145	20	1968	1968	NUM
absel-673	145	21	)	)	PUNCT
absel-673	145	22	.	.	PUNCT
absel-673	146	1	financial	financial	ADJ
absel-673	146	2	ratios	ratio	NOUN
absel-673	146	3	,	,	PUNCT
absel-673	146	4	discriminant	discriminant	ADJ
absel-673	146	5	analysis	analysis	NOUN
absel-673	146	6	and	and	CCONJ
absel-673	146	7	the	the	DET
absel-673	146	8	prediction	prediction	NOUN
absel-673	146	9	of	of	ADP
absel-673	146	10	corporate	corporate	ADJ
absel-673	146	11	bankruptcy	bankruptcy	NOUN
absel-673	146	12	.	.	PUNCT
absel-673	147	1	the	the	DET
absel-673	147	2	journal	journal	PROPN
absel-673	147	3	of	of	ADP
absel-673	147	4	finance	finance	NOUN
absel-673	147	5	,	,	PUNCT
absel-673	147	6	23	23	NUM
absel-673	147	7	,	,	PUNCT
absel-673	147	8	589	589	NUM
absel-673	147	9	-	-	SYM
absel-673	147	10	609	609	NUM
absel-673	147	11	.	.	PUNCT
absel-673	148	1	biggs	biggs	PROPN
absel-673	148	2	,	,	PUNCT
absel-673	148	3	w.	w.	PROPN
absel-673	148	4	d.	d.	PROPN
absel-673	148	5	(	(	PUNCT
absel-673	148	6	1978	1978	NUM
absel-673	148	7	)	)	PUNCT
absel-673	148	8	.	.	PUNCT
absel-673	149	1	a	a	DET
absel-673	149	2	comparison	comparison	NOUN
absel-673	149	3	of	of	ADP
absel-673	149	4	ranking	ranking	ADJ
absel-673	149	5	and	and	CCONJ
absel-673	149	6	relational	relational	ADJ
absel-673	149	7	grading	grading	NOUN
absel-673	149	8	procedures	procedure	NOUN
absel-673	149	9	in	in	ADP
absel-673	149	10	a	a	DET
absel-673	149	11	general	general	ADJ
absel-673	149	12	management	management	NOUN
absel-673	149	13	simulation	simulation	NOUN
absel-673	149	14	.	.	PUNCT
absel-673	150	1	simulation	simulation	PROPN
absel-673	150	2	&	&	CCONJ
absel-673	150	3	games	games	PROPN
absel-673	150	4	,	,	PUNCT
absel-673	150	5	9	9	NUM
absel-673	150	6	,	,	PUNCT
absel-673	150	7	185	185	NUM
absel-673	150	8	-	-	SYM
absel-673	150	9	200	200	NUM
absel-673	150	10	.	.	PUNCT
absel-673	151	1	chung	chung	PROPN
absel-673	151	2	,	,	PUNCT
absel-673	151	3	k.	k.	PROPN
absel-673	151	4	h.	h.	PROPN
absel-673	151	5	,	,	PUNCT
absel-673	151	6	&	&	CCONJ
absel-673	151	7	pruitt	pruitt	PROPN
absel-673	151	8	,	,	PUNCT
absel-673	151	9	s.	s.	PROPN
absel-673	151	10	w.	w.	PROPN
absel-673	151	11	(	(	PUNCT
absel-673	151	12	1994	1994	NUM
absel-673	151	13	)	)	PUNCT
absel-673	151	14	.	.	PUNCT
absel-673	152	1	a	a	DET
absel-673	152	2	simple	simple	ADJ
absel-673	152	3	approximation	approximation	NOUN
absel-673	152	4	of	of	ADP
absel-673	152	5	tobin	tobin	PROPN
absel-673	152	6	’s	’s	PART
absel-673	152	7	q.	q.	PROPN
absel-673	152	8	financial	financial	PROPN
absel-673	152	9	management	management	NOUN
absel-673	152	10	,	,	PUNCT
absel-673	152	11	23	23	NUM
absel-673	152	12	,	,	PUNCT
absel-673	152	13	70	70	NUM
absel-673	152	14	-	-	SYM
absel-673	152	15	74	74	NUM
absel-673	152	16	.	.	PUNCT
absel-673	153	1	gold	gold	NOUN
absel-673	153	2	,	,	PUNCT
absel-673	153	3	s.	s.	PROPN
absel-673	153	4	(	(	PUNCT
absel-673	153	5	2003	2003	NUM
absel-673	153	6	)	)	PUNCT
absel-673	153	7	.	.	PUNCT
absel-673	154	1	the	the	DET
absel-673	154	2	design	design	NOUN
absel-673	154	3	of	of	ADP
absel-673	154	4	a	a	DET
absel-673	154	5	business	business	NOUN
absel-673	154	6	simulation	simulation	NOUN
absel-673	154	7	using	use	VERB
absel-673	154	8	a	a	DET
absel-673	154	9	system	system	NOUN
absel-673	154	10	-	-	PUNCT
absel-673	154	11	dynamics	dynamic	NOUN
absel-673	154	12	-	-	PUNCT
absel-673	154	13	based	base	VERB
absel-673	154	14	approach	approach	NOUN
absel-673	154	15	.	.	PUNCT
absel-673	155	1	developments	development	NOUN
absel-673	155	2	in	in	ADP
absel-673	155	3	business	business	NOUN
absel-673	155	4	simulation	simulation	NOUN
absel-673	155	5	&	&	CCONJ
absel-673	155	6	experiential	experiential	ADJ
absel-673	155	7	learning	learning	NOUN
absel-673	155	8	,	,	PUNCT
absel-673	155	9	30	30	NUM
absel-673	155	10	,	,	PUNCT
absel-673	155	11	243a243i	243a243i	NUM
absel-673	155	12	.	.	PUNCT
absel-673	156	1	goosen	goosen	PROPN
absel-673	156	2	,	,	PUNCT
absel-673	156	3	k.	k.	PROPN
absel-673	156	4	r.	r.	PROPN
absel-673	156	5	,	,	PUNCT
absel-673	156	6	foote	foote	PROPN
absel-673	156	7	,	,	PUNCT
absel-673	156	8	r.	r.	PROPN
absel-673	156	9	,	,	PUNCT
absel-673	156	10	&	&	CCONJ
absel-673	156	11	terry	terry	PROPN
absel-673	156	12	,	,	PUNCT
absel-673	156	13	a.	a.	NOUN
absel-673	156	14	(	(	PUNCT
absel-673	156	15	1994	1994	NUM
absel-673	156	16	)	)	PUNCT
absel-673	156	17	.	.	PUNCT
absel-673	157	1	increasing	increase	VERB
absel-673	157	2	the	the	DET
absel-673	157	3	effectiveness	effectiveness	NOUN
absel-673	157	4	of	of	ADP
absel-673	157	5	performance	performance	NOUN
absel-673	157	6	evaluation	evaluation	NOUN
absel-673	157	7	through	through	ADP
absel-673	157	8	the	the	DET
absel-673	157	9	design	design	NOUN
absel-673	157	10	and	and	CCONJ
absel-673	157	11	development	development	NOUN
absel-673	157	12	of	of	ADP
absel-673	157	13	realistic	realistic	ADJ
absel-673	157	14	finance	finance	NOUN
absel-673	157	15	algorithms	algorithm	NOUN
absel-673	157	16	.	.	PUNCT
absel-673	158	1	developments	development	NOUN
absel-673	158	2	in	in	ADP
absel-673	158	3	business	business	NOUN
absel-673	158	4	simulation	simulation	NOUN
absel-673	158	5	&	&	CCONJ
absel-673	158	6	experiential	experiential	ADJ
absel-673	158	7	exercises	exercise	NOUN
absel-673	158	8	,	,	PUNCT
absel-673	158	9	21	21	NUM
absel-673	158	10	,	,	PUNCT
absel-673	158	11	63	63	NUM
absel-673	158	12	-	-	SYM
absel-673	158	13	67	67	NUM
absel-673	158	14	.	.	PUNCT
absel-673	159	1	goosen	goosen	PROPN
absel-673	159	2	,	,	PUNCT
absel-673	159	3	k.	k.	PROPN
absel-673	159	4	r.	r.	PROPN
absel-673	159	5	,	,	PUNCT
absel-673	159	6	jensen	jensen	PROPN
absel-673	159	7	,	,	PUNCT
absel-673	159	8	r.	r.	PROPN
absel-673	159	9	,	,	PUNCT
absel-673	159	10	&	&	CCONJ
absel-673	159	11	wells	wells	PROPN
absel-673	159	12	,	,	PUNCT
absel-673	159	13	r.	r.	PROPN
absel-673	159	14	(	(	PUNCT
absel-673	159	15	1999	1999	NUM
absel-673	159	16	)	)	PUNCT
absel-673	159	17	.	.	PUNCT
absel-673	160	1	purpose	purpose	NOUN
absel-673	160	2	and	and	CCONJ
absel-673	160	3	learning	learn	VERB
absel-673	160	4	benefits	benefit	NOUN
absel-673	160	5	of	of	ADP
absel-673	160	6	business	business	NOUN
absel-673	160	7	simulations	simulation	NOUN
absel-673	160	8	:	:	PUNCT
absel-673	160	9	a	a	DET
absel-673	160	10	design	design	NOUN
absel-673	160	11	and	and	CCONJ
absel-673	160	12	development	development	NOUN
absel-673	160	13	perspective	perspective	NOUN
absel-673	160	14	.	.	PUNCT
absel-673	161	1	developments	development	NOUN
absel-673	161	2	in	in	ADP
absel-673	161	3	business	business	NOUN
absel-673	161	4	simulation	simulation	NOUN
absel-673	161	5	&	&	CCONJ
absel-673	161	6	experiential	experiential	ADJ
absel-673	161	7	learning	learning	NOUN
absel-673	161	8	,	,	PUNCT
absel-673	161	9	26	26	NUM
absel-673	161	10	,	,	PUNCT
absel-673	161	11	133	133	NUM
absel-673	161	12	-	-	SYM
absel-673	161	13	145	145	NUM
absel-673	161	14	.	.	PUNCT
absel-673	162	1	grove	grove	PROPN
absel-673	162	2	,	,	PUNCT
absel-673	162	3	w.	w.	PROPN
absel-673	162	4	m.	m.	PROPN
absel-673	162	5	,	,	PUNCT
absel-673	162	6	&	&	CCONJ
absel-673	162	7	meehl	meehl	PROPN
absel-673	162	8	,	,	PUNCT
absel-673	162	9	p.	p.	PROPN
absel-673	162	10	e.	e.	PROPN
absel-673	162	11	(	(	PUNCT
absel-673	162	12	1996	1996	NUM
absel-673	162	13	)	)	PUNCT
absel-673	162	14	.	.	PUNCT
absel-673	163	1	comparative	comparative	ADJ
absel-673	163	2	efficiency	efficiency	NOUN
absel-673	163	3	of	of	ADP
absel-673	163	4	informal	informal	ADJ
absel-673	163	5	(	(	PUNCT
absel-673	163	6	subjective	subjective	ADJ
absel-673	163	7	,	,	PUNCT
absel-673	163	8	impressionistic	impressionistic	ADJ
absel-673	163	9	)	)	PUNCT
absel-673	163	10	and	and	CCONJ
absel-673	163	11	formal	formal	ADJ
absel-673	163	12	(	(	PUNCT
absel-673	163	13	mechanical	mechanical	ADJ
absel-673	163	14	,	,	PUNCT
absel-673	163	15	algorithmic	algorithmic	ADJ
absel-673	163	16	)	)	PUNCT
absel-673	163	17	prediction	prediction	NOUN
absel-673	163	18	procedures	procedure	NOUN
absel-673	163	19	:	:	PUNCT
absel-673	163	20	the	the	DET
absel-673	163	21	clinical	clinical	ADJ
absel-673	163	22	-	-	PUNCT
absel-673	163	23	statistical	statistical	ADJ
absel-673	163	24	controversy	controversy	NOUN
absel-673	163	25	.	.	PUNCT
absel-673	164	1	psychology	psychology	NOUN
absel-673	164	2	,	,	PUNCT
absel-673	164	3	public	public	ADJ
absel-673	164	4	policy	policy	NOUN
absel-673	164	5	,	,	PUNCT
absel-673	164	6	and	and	CCONJ
absel-673	164	7	law	law	NOUN
absel-673	164	8	,	,	PUNCT
absel-673	164	9	2	2	NUM
absel-673	164	10	,	,	PUNCT
absel-673	164	11	293	293	NUM
absel-673	164	12	-	-	SYM
absel-673	164	13	323	323	NUM
absel-673	164	14	.	.	PUNCT
absel-673	165	1	keys	key	NOUN
absel-673	165	2	,	,	PUNCT
absel-673	165	3	j.	j.	PROPN
absel-673	165	4	b.	b.	PROPN
absel-673	165	5	,	,	PUNCT
absel-673	165	6	&	&	CCONJ
absel-673	165	7	biggs	biggs	PROPN
absel-673	165	8	,	,	PUNCT
absel-673	165	9	w.	w.	PROPN
absel-673	165	10	d.	d.	PROPN
absel-673	165	11	(	(	PUNCT
absel-673	165	12	1990	1990	NUM
absel-673	165	13	)	)	PUNCT
absel-673	165	14	.	.	PUNCT
absel-673	166	1	a	a	DET
absel-673	166	2	review	review	NOUN
absel-673	166	3	of	of	ADP
absel-673	166	4	business	business	NOUN
absel-673	166	5	games	game	NOUN
absel-673	166	6	.	.	PUNCT
absel-673	167	1	in	in	ADP
absel-673	167	2	j.	j.	PROPN
absel-673	167	3	w.	w.	PROPN
absel-673	167	4	gentry	gentry	PROPN
absel-673	167	5	(	(	PUNCT
absel-673	167	6	ed	ed	NOUN
absel-673	167	7	.	.	PUNCT
absel-673	167	8	)	)	PUNCT
absel-673	167	9	,	,	PUNCT
absel-673	167	10	guide	guide	VERB
absel-673	167	11	to	to	ADP
absel-673	167	12	business	business	NOUN
absel-673	167	13	gaming	gaming	NOUN
absel-673	167	14	and	and	CCONJ
absel-673	167	15	experiential	experiential	ADJ
absel-673	167	16	learning	learning	NOUN
absel-673	167	17	(	(	PUNCT
absel-673	167	18	pp	pp	ADJ
absel-673	167	19	.	.	PUNCT
absel-673	168	1	48	48	NUM
absel-673	168	2	-	-	SYM
absel-673	168	3	73	73	NUM
absel-673	168	4	)	)	PUNCT
absel-673	168	5	.	.	PUNCT
absel-673	169	1	east	east	PROPN
absel-673	169	2	brunswick	brunswick	PROPN
absel-673	169	3	,	,	PUNCT
absel-673	169	4	nj	nj	PROPN
absel-673	169	5	:	:	PUNCT
absel-673	169	6	nichols	nichols	PROPN
absel-673	169	7	/	/	SYM
absel-673	169	8	gp	gp	NOUN
absel-673	169	9	publishing	publishing	NOUN
absel-673	169	10	.	.	PUNCT
absel-673	170	1	lindenberg	lindenberg	PROPN
absel-673	170	2	,	,	PUNCT
absel-673	170	3	e.	e.	PROPN
absel-673	170	4	,	,	PUNCT
absel-673	170	5	&	&	CCONJ
absel-673	170	6	ross	ross	PROPN
absel-673	170	7	,	,	PUNCT
absel-673	170	8	s.	s.	PROPN
absel-673	170	9	(	(	PUNCT
absel-673	170	10	1981	1981	NUM
absel-673	170	11	)	)	PUNCT
absel-673	170	12	.	.	PUNCT
absel-673	171	1	tobin	tobin	PROPN
absel-673	171	2	’s	’s	PART
absel-673	171	3	q	q	NOUN
absel-673	171	4	ratio	ratio	NOUN
absel-673	171	5	and	and	CCONJ
absel-673	171	6	industrial	industrial	ADJ
absel-673	171	7	organization	organization	NOUN
absel-673	171	8	.	.	PUNCT
absel-673	172	1	journal	journal	PROPN
absel-673	172	2	of	of	ADP
absel-673	172	3	business	business	NOUN
absel-673	172	4	,	,	PUNCT
absel-673	172	5	54	54	NUM
absel-673	172	6	,	,	PUNCT
absel-673	172	7	1	1	NUM
absel-673	172	8	-	-	SYM
absel-673	172	9	32	32	NUM
absel-673	172	10	.	.	PUNCT
absel-673	173	1	miller	miller	PROPN
absel-673	173	2	,	,	PUNCT
absel-673	173	3	m.	m.	PROPN
absel-673	173	4	h.	h.	PROPN
absel-673	173	5	,	,	PUNCT
absel-673	173	6	&	&	CCONJ
absel-673	173	7	modigliani	modigliani	PROPN
absel-673	173	8	,	,	PUNCT
absel-673	173	9	f.	f.	PROPN
absel-673	173	10	(	(	PUNCT
absel-673	173	11	1961	1961	NUM
absel-673	173	12	)	)	PUNCT
absel-673	173	13	.	.	PUNCT
absel-673	174	1	dividend	dividend	NOUN
absel-673	174	2	policy	policy	NOUN
absel-673	174	3	,	,	PUNCT
absel-673	174	4	growth	growth	NOUN
absel-673	174	5	,	,	PUNCT
absel-673	174	6	and	and	CCONJ
absel-673	174	7	the	the	DET
absel-673	174	8	valuation	valuation	NOUN
absel-673	174	9	of	of	ADP
absel-673	174	10	shares	share	NOUN
absel-673	174	11	.	.	PUNCT
absel-673	175	1	journal	journal	NOUN
absel-673	175	2	of	of	ADP
absel-673	175	3	business	business	NOUN
absel-673	175	4	,	,	PUNCT
absel-673	175	5	34	34	NUM
absel-673	175	6	,	,	PUNCT
absel-673	175	7	411	411	NUM
absel-673	175	8	-	-	SYM
absel-673	175	9	433	433	NUM
absel-673	175	10	.	.	PUNCT
absel-673	176	1	reed	reed	PROPN
absel-673	176	2	,	,	PUNCT
absel-673	176	3	s.	s.	PROPN
absel-673	176	4	kyle	kyle	PROPN
absel-673	176	5	(	(	PUNCT
absel-673	176	6	1979	1979	NUM
absel-673	176	7	)	)	PUNCT
absel-673	176	8	.	.	PUNCT
absel-673	177	1	intercollegiate	intercollegiate	ADJ
absel-673	177	2	case	case	NOUN
absel-673	177	3	analysis	analysis	NOUN
absel-673	177	4	competition	competition	NOUN
absel-673	177	5	as	as	ADP
absel-673	177	6	an	an	DET
absel-673	177	7	experiential	experiential	ADJ
absel-673	177	8	learning	learning	NOUN
absel-673	177	9	experience	experience	NOUN
absel-673	177	10	.	.	PUNCT
absel-673	178	1	insights	insight	NOUN
absel-673	178	2	into	into	ADP
absel-673	178	3	experiential	experiential	ADJ
absel-673	178	4	pedagogy(absel	pedagogy(absel	NOUN
absel-673	178	5	proceedings	proceeding	NOUN
absel-673	178	6	)	)	PUNCT
absel-673	178	7	,	,	PUNCT
absel-673	178	8	6	6	NUM
absel-673	178	9	,	,	PUNCT
absel-673	178	10	21	21	NUM
absel-673	178	11	-	-	SYM
absel-673	178	12	23	23	NUM
absel-673	178	13	.	.	PUNCT
absel-673	179	1	sauaia	sauaia	PROPN
absel-673	179	2	,	,	PUNCT
absel-673	179	3	a.c.a	a.c.a	NOUN
absel-673	179	4	.	.	PUNCT
absel-673	179	5	,	,	PUNCT
absel-673	179	6	&	&	CCONJ
absel-673	179	7	castro	castro	PROPN
absel-673	179	8	,	,	PUNCT
absel-673	179	9	h.f	h.f	PROPN
absel-673	179	10	.	.	PROPN
absel-673	179	11	,	,	PUNCT
absel-673	179	12	jr	jr	PROPN
absel-673	179	13	.	.	PROPN
absel-673	179	14	(	(	PUNCT
absel-673	179	15	2002	2002	NUM
absel-673	179	16	)	)	PUNCT
absel-673	179	17	.	.	PUNCT
absel-673	180	1	is	be	AUX
absel-673	180	2	the	the	DET
absel-673	180	3	tobin	tobin	NOUN
absel-673	180	4	's	's	PART
absel-673	180	5	q	q	NOUN
absel-673	180	6	a	a	DET
absel-673	180	7	good	good	ADJ
absel-673	180	8	indicator	indicator	NOUN
absel-673	180	9	of	of	ADP
absel-673	180	10	a	a	DET
absel-673	180	11	company	company	NOUN
absel-673	180	12	's	's	PART
absel-673	180	13	performance	performance	NOUN
absel-673	180	14	.	.	PUNCT
absel-673	181	1	developments	development	NOUN
absel-673	181	2	in	in	ADP
absel-673	181	3	business	business	NOUN
absel-673	181	4	simulation	simulation	NOUN
absel-673	181	5	&	&	CCONJ
absel-673	181	6	experiential	experiential	ADJ
absel-673	181	7	learning	learning	NOUN
absel-673	181	8	,	,	PUNCT
absel-673	181	9	26	26	NUM
absel-673	181	10	,	,	PUNCT
absel-673	181	11	133145	133145	NUM
absel-673	181	12	.	.	PUNCT
absel-673	182	1	thorelli	thorelli	PROPN
absel-673	182	2	,	,	PUNCT
absel-673	182	3	h.	h.	PROPN
absel-673	182	4	b.	b.	PROPN
absel-673	182	5	(	(	PUNCT
absel-673	182	6	1997	1997	NUM
absel-673	182	7	)	)	PUNCT
absel-673	182	8	.	.	PUNCT
absel-673	183	1	musings	musing	NOUN
absel-673	183	2	on	on	ADP
absel-673	183	3	business	business	NOUN
absel-673	183	4	game	game	NOUN
absel-673	183	5	performance	performance	NOUN
absel-673	183	6	evaluations	evaluation	NOUN
absel-673	183	7	.	.	PUNCT
absel-673	184	1	developments	development	NOUN
absel-673	184	2	in	in	ADP
absel-673	184	3	business	business	NOUN
absel-673	184	4	simulation	simulation	NOUN
absel-673	184	5	&	&	CCONJ
absel-673	184	6	experiential	experiential	ADJ
absel-673	184	7	learning	learning	NOUN
absel-673	184	8	,	,	PUNCT
absel-673	184	9	24	24	NUM
absel-673	184	10	,	,	PUNCT
absel-673	184	11	12	12	NUM
absel-673	184	12	-	-	SYM
absel-673	184	13	18	18	NUM
absel-673	184	14	.	.	PUNCT
absel-673	184	15	tobin	tobin	PROPN
absel-673	184	16	,	,	PUNCT
absel-673	184	17	j.	j.	PROPN
absel-673	184	18	(	(	PUNCT
absel-673	184	19	1971	1971	NUM
absel-673	184	20	)	)	PUNCT
absel-673	184	21	.	.	PUNCT
absel-673	185	1	a	a	DET
absel-673	185	2	general	general	ADJ
absel-673	185	3	equilibrium	equilibrium	NOUN
absel-673	185	4	approach	approach	NOUN
absel-673	185	5	to	to	ADP
absel-673	185	6	monetary	monetary	ADJ
absel-673	185	7	theory	theory	NOUN
absel-673	185	8	.	.	PUNCT
absel-673	186	1	in	in	ADP
absel-673	186	2	j.	j.	PROPN
absel-673	186	3	tobin	tobin	PROPN
absel-673	186	4	(	(	PUNCT
absel-673	186	5	ed	ed	NOUN
absel-673	186	6	.	.	PUNCT
absel-673	186	7	)	)	PUNCT
absel-673	186	8	,	,	PUNCT
absel-673	186	9	essays	essay	NOUN
absel-673	186	10	in	in	ADP
absel-673	186	11	economics	economic	NOUN
absel-673	186	12	:	:	PUNCT
absel-673	186	13	macroeconomics	macroeconomic	NOUN
absel-673	186	14	,	,	PUNCT
absel-673	186	15	1	1	NUM
absel-673	186	16	,	,	PUNCT
absel-673	186	17	(	(	PUNCT
absel-673	186	18	pp	pp	ADJ
absel-673	186	19	.	.	PUNCT
absel-673	187	1	322	322	NUM
absel-673	187	2	-	-	SYM
absel-673	187	3	338	338	NUM
absel-673	187	4	)	)	PUNCT
absel-673	187	5	.	.	PUNCT
absel-673	188	1	chicago	chicago	PROPN
absel-673	188	2	.	.	PUNCT
absel-673	189	1	tobin	tobin	PROPN
absel-673	189	2	,	,	PUNCT
absel-673	189	3	j.	j.	PROPN
absel-673	189	4	,	,	PUNCT
absel-673	189	5	&	&	CCONJ
absel-673	189	6	brainard	brainard	PROPN
absel-673	189	7	,	,	PUNCT
absel-673	189	8	w.	w.	PROPN
absel-673	189	9	c.	c.	PROPN
absel-673	189	10	(	(	PUNCT
absel-673	189	11	1977	1977	NUM
absel-673	189	12	)	)	PUNCT
absel-673	189	13	.	.	PUNCT
absel-673	190	1	asset	asset	NOUN
absel-673	190	2	market	market	NOUN
absel-673	190	3	and	and	CCONJ
absel-673	190	4	the	the	DET
absel-673	190	5	cost	cost	NOUN
absel-673	190	6	of	of	ADP
absel-673	190	7	capital	capital	NOUN
absel-673	190	8	.	.	PUNCT
absel-673	191	1	in	in	ADP
absel-673	191	2	b.	b.	PROPN
absel-673	191	3	balassa	balassa	PROPN
absel-673	191	4	and	and	CCONJ
absel-673	191	5	r.	r.	PROPN
absel-673	191	6	nelson	nelson	PROPN
absel-673	191	7	(	(	PUNCT
absel-673	191	8	eds	eds	PROPN
absel-673	191	9	.	.	PUNCT
absel-673	191	10	)	)	PUNCT
absel-673	191	11	,	,	PUNCT
absel-673	191	12	economic	economic	ADJ
absel-673	191	13	progress	progress	NOUN
absel-673	191	14	,	,	PUNCT
absel-673	191	15	private	private	ADJ
absel-673	191	16	values	value	NOUN
absel-673	191	17	and	and	CCONJ
absel-673	191	18	public	public	ADJ
absel-673	191	19	policy	policy	NOUN
absel-673	191	20	:	:	PUNCT
absel-673	191	21	essays	essay	NOUN
absel-673	191	22	in	in	ADP
absel-673	191	23	honor	honor	NOUN
absel-673	191	24	of	of	ADP
absel-673	191	25	william	william	PROPN
absel-673	191	26	fellner	fellner	PROPN
absel-673	191	27	(	(	PUNCT
absel-673	191	28	pp	pp	PROPN
absel-673	191	29	.	.	PUNCT
absel-673	191	30	235	235	NUM
absel-673	191	31	-	-	SYM
absel-673	191	32	262	262	NUM
absel-673	191	33	)	)	PUNCT
absel-673	191	34	.	.	PUNCT
absel-673	192	1	amsterdam	amsterdam	PROPN
absel-673	192	2	.	.	PUNCT
absel-673	192	3	wolfe	wolfe	PROPN
absel-673	192	4	,	,	PUNCT
absel-673	192	5	j.	j.	PROPN
absel-673	192	6	,	,	PUNCT
absel-673	192	7	&	&	CCONJ
absel-673	192	8	sauaia	sauaia	PROPN
absel-673	192	9	,	,	PUNCT
absel-673	192	10	a.	a.	PROPN
absel-673	192	11	c.	c.	PROPN
absel-673	192	12	a.	a.	PROPN
absel-673	192	13	(	(	PUNCT
absel-673	192	14	2003	2003	NUM
absel-673	192	15	)	)	PUNCT
absel-673	192	16	.	.	PUNCT
absel-673	193	1	the	the	DET
absel-673	193	2	tobin	tobin	PROPN
absel-673	193	3	q	q	PROPN
absel-673	193	4	as	as	ADP
absel-673	193	5	a	a	DET
absel-673	193	6	company	company	NOUN
absel-673	193	7	performance	performance	NOUN
absel-673	193	8	indicator	indicator	NOUN
absel-673	193	9	.	.	PUNCT
absel-673	194	1	developments	development	NOUN
absel-673	194	2	in	in	ADP
absel-673	194	3	business	business	NOUN
absel-673	194	4	simulation	simulation	NOUN
absel-673	194	5	&	&	CCONJ
absel-673	194	6	experiential	experiential	ADJ
absel-673	194	7	learning	learning	NOUN
absel-673	194	8	,	,	PUNCT
absel-673	194	9	30	30	NUM
absel-673	194	10	,	,	PUNCT
absel-673	194	11	155	155	NUM
absel-673	194	12	-	-	SYM
absel-673	194	13	159	159	NUM
absel-673	194	14	.	.	PUNCT
absel-673	194	15	215	215	NUM
absel-673	194	16	table	table	NOUN
absel-673	194	17	of	of	ADP
absel-673	194	18	contents	content	NOUN
absel-673	194	19	volume	volume	NOUN
absel-673	194	20	31	31	NUM
absel-673	194	21	,	,	PUNCT
absel-673	194	22	2004	2004	NUM
absel-673	194	23	controlling	control	VERB
absel-673	194	24	the	the	DET
absel-673	194	25	complexity	complexity	NOUN
absel-673	194	26	and	and	CCONJ
absel-673	194	27	orenting	orente	VERB
absel-673	194	28	target	target	NOUN
absel-673	194	29	groups	group	NOUN
absel-673	194	30	by	by	ADP
absel-673	194	31	a	a	DET
absel-673	194	32	modular	modular	ADJ
absel-673	194	33	,	,	PUNCT
absel-673	194	34	server	server	NOUN
absel-673	194	35	-	-	PUNCT
absel-673	194	36	based	base	VERB
absel-673	194	37	business	business	NOUN
absel-673	194	38	game	game	NOUN
absel-673	194	39	system	system	NOUN
absel-673	194	40	learning	learn	VERB
absel-673	194	41	network	network	NOUN
absel-673	194	42	demonstration	demonstration	NOUN
absel-673	194	43	:	:	PUNCT
absel-673	194	44	delivering	deliver	VERB
absel-673	194	45	business	business	NOUN
absel-673	194	46	education	education	NOUN
absel-673	194	47	in	in	ADP
absel-673	194	48	a	a	DET
absel-673	194	49	distance	distance	NOUN
absel-673	194	50	learning	learn	VERB
absel-673	194	51	environment	environment	NOUN
absel-673	194	52	economic	economic	ADJ
absel-673	194	53	evolution	evolution	NOUN
absel-673	194	54	,	,	PUNCT
absel-673	194	55	human	human	ADJ
absel-673	194	56	capital	capital	NOUN
absel-673	194	57	investment	investment	NOUN
absel-673	194	58	,	,	PUNCT
absel-673	194	59	and	and	CCONJ
absel-673	194	60	adult	adult	NOUN
absel-673	194	61	distributed	distribute	VERB
absel-673	194	62	electronic	electronic	ADJ
absel-673	194	63	learning	learning	NOUN
absel-673	194	64	:	:	PUNCT
absel-673	194	65	a	a	DET
absel-673	194	66	literature	literature	NOUN
absel-673	194	67	review	review	NOUN
absel-673	194	68	designing	design	VERB
absel-673	194	69	a	a	DET
absel-673	194	70	globalization	globalization	NOUN
absel-673	194	71	simulation	simulation	NOUN
absel-673	194	72	to	to	PART
absel-673	194	73	teach	teach	VERB
absel-673	194	74	corporate	corporate	ADJ
absel-673	194	75	social	social	ADJ
absel-673	194	76	responsibility	responsibility	NOUN
absel-673	194	77	developing	develop	VERB
absel-673	194	78	and	and	CCONJ
absel-673	194	79	teaching	teach	VERB
absel-673	194	80	an	an	DET
absel-673	194	81	online	online	NOUN
absel-673	194	82	/	/	SYM
absel-673	194	83	in	in	ADP
absel-673	194	84	-	-	PUNCT
absel-673	194	85	class	class	NOUN
absel-673	194	86	hybrid	hybrid	NOUN
absel-673	194	87	:	:	PUNCT
absel-673	194	88	a	a	DET
absel-673	194	89	demonstration	demonstration	NOUN
absel-673	194	90	a	a	DET
absel-673	194	91	model	model	NOUN
absel-673	194	92	for	for	ADP
absel-673	194	93	evaluating	evaluate	VERB
absel-673	194	94	online	online	ADJ
absel-673	194	95	instruction	instruction	NOUN
absel-673	194	96	an	an	DET
absel-673	194	97	evaluation	evaluation	NOUN
absel-673	194	98	of	of	ADP
absel-673	194	99	a	a	DET
absel-673	194	100	distributed	distribute	VERB
absel-673	194	101	learning	learning	NOUN
absel-673	194	102	course	course	NOUN
absel-673	194	103	:	:	PUNCT
absel-673	194	104	a	a	DET
absel-673	194	105	students'-eye	students'-eye	NOUN
absel-673	194	106	perspective	perspective	NOUN
absel-673	194	107	blended	blend	VERB
absel-673	194	108	learning	learning	NOUN
absel-673	194	109	strategy	strategy	NOUN
absel-673	194	110	improved	improve	VERB
absel-673	194	111	business	business	NOUN
absel-673	194	112	writing	writing	NOUN
absel-673	194	113	skills	skill	NOUN
absel-673	194	114	how	how	SCONJ
absel-673	194	115	to	to	PART
absel-673	194	116	receive	receive	VERB
absel-673	194	117	and	and	CCONJ
absel-673	194	118	process	process	NOUN
absel-673	194	119	attachemnts	attachemnt	NOUN
absel-673	194	120	while	while	SCONJ
absel-673	194	121	greatly	greatly	ADV
absel-673	194	122	reducing	reduce	VERB
absel-673	194	123	the	the	DET
absel-673	194	124	risk	risk	NOUN
absel-673	194	125	of	of	ADP
absel-673	194	126	viruses	virus	NOUN
absel-673	194	127	and	and	CCONJ
absel-673	194	128	trojans	trojan	NOUN
absel-673	194	129	introducing	introduce	VERB
absel-673	194	130	online	online	ADJ
absel-673	194	131	components	component	NOUN
absel-673	194	132	to	to	ADP
absel-673	194	133	a	a	DET
absel-673	194	134	class	class	NOUN
absel-673	194	135	:	:	PUNCT
absel-673	194	136	how	how	SCONJ
absel-673	194	137	to	to	PART
absel-673	194	138	increase	increase	VERB
absel-673	194	139	teh	teh	NOUN
absel-673	194	140	likelihood	likelihood	NOUN
absel-673	194	141	of	of	ADP
absel-673	194	142	success	success	NOUN
absel-673	194	143	teaching	teach	VERB
absel-673	194	144	strategic	strategic	ADJ
absel-673	194	145	communications	communication	NOUN
absel-673	194	146	online	online	ADV
absel-673	194	147	:	:	PUNCT
absel-673	194	148	using	use	VERB
absel-673	194	149	learning	learn	VERB
absel-673	194	150	outcomes	outcome	NOUN
absel-673	194	151	to	to	PART
absel-673	194	152	develop	develop	VERB
absel-673	194	153	a	a	DET
absel-673	194	154	case	case	NOUN
absel-673	194	155	-	-	PUNCT
absel-673	194	156	based	base	VERB
absel-673	194	157	course	course	NOUN
absel-673	194	158	implementing	implement	VERB
absel-673	194	159	distance	distance	NOUN
absel-673	194	160	approaches	approach	NOUN
absel-673	194	161	to	to	ADP
absel-673	194	162	education	education	NOUN
absel-673	194	163	:	:	PUNCT
absel-673	194	164	a	a	DET
absel-673	194	165	panel	panel	NOUN
absel-673	194	166	discussion	discussion	NOUN
absel-673	194	167	for	for	ADP
absel-673	194	168	absel	absel	NOUN
absel-673	194	169	:	:	PUNCT
absel-673	194	170	las	las	PROPN
absel-673	194	171	vegas	vegas	PROPN
absel-673	194	172	,	,	PUNCT
absel-673	194	173	2004	2004	NUM
absel-673	194	174	mandi	mandi	NOUN
absel-673	194	175	:	:	PUNCT
absel-673	194	176	learning	learn	VERB
absel-673	194	177	management	management	NOUN
absel-673	194	178	through	through	ADP
absel-673	194	179	field	field	NOUN
absel-673	194	180	sales	sale	NOUN
absel-673	194	181	experience	experience	NOUN
absel-673	194	182	an	an	DET
absel-673	194	183	international	international	ADJ
absel-673	194	184	capital	capital	NOUN
absel-673	194	185	budgeting	budget	VERB
absel-673	194	186	experiential	experiential	ADJ
absel-673	194	187	exercise	exercise	NOUN
absel-673	194	188	a	a	DET
absel-673	194	189	primer	primer	NOUN
absel-673	194	190	to	to	ADP
absel-673	194	191	combating	combat	VERB
absel-673	194	192	terrorism	terrorism	NOUN
absel-673	194	193	:	:	PUNCT
absel-673	194	194	playing	play	VERB
absel-673	194	195	it	it	PRON
absel-673	194	196	safe	safe	ADJ
absel-673	194	197	while	while	SCONJ
absel-673	194	198	on	on	ADP
absel-673	194	199	overseas	overseas	ADJ
absel-673	194	200	assignment	assignment	NOUN
absel-673	194	201	(	(	PUNCT
absel-673	194	202	an	an	DET
absel-673	194	203	experiential	experiential	ADJ
absel-673	194	204	exercise	exercise	NOUN
absel-673	194	205	)	)	PUNCT
absel-673	194	206	integrating	integrate	VERB
absel-673	194	207	the	the	DET
absel-673	194	208	business	business	NOUN
absel-673	194	209	curriculum	curriculum	NOUN
absel-673	194	210	with	with	ADP
absel-673	194	211	a	a	DET
absel-673	194	212	comprehensive	comprehensive	ADJ
absel-673	194	213	case	case	NOUN
absel-673	194	214	study	study	NOUN
absel-673	194	215	:	:	PUNCT
absel-673	194	216	a	a	DET
absel-673	194	217	prototype	prototype	NOUN
absel-673	194	218	the	the	DET
absel-673	194	219	case	case	NOUN
absel-673	194	220	brief	brief	NOUN
absel-673	194	221	:	:	PUNCT
absel-673	194	222	a	a	DET
absel-673	194	223	model	model	NOUN
absel-673	194	224	for	for	ADP
absel-673	194	225	case	case	NOUN
absel-673	194	226	analysis	analysis	NOUN
absel-673	194	227	,	,	PUNCT
absel-673	194	228	writing	writing	NOUN
absel-673	194	229	and	and	CCONJ
absel-673	194	230	discussion	discussion	NOUN
absel-673	194	231	technology	technology	NOUN
absel-673	194	232	infused	infuse	VERB
absel-673	194	233	pedagogy	pedagogy	NOUN
absel-673	194	234	and	and	CCONJ
absel-673	194	235	delivery	delivery	NOUN
absel-673	194	236	–	–	PUNCT
absel-673	194	237	a	a	DET
absel-673	194	238	sure	sure	ADJ
absel-673	194	239	bet	bet	NOUN
absel-673	194	240	?	?	PUNCT
absel-673	195	1	a	a	DET
absel-673	195	2	proposal	proposal	NOUN
absel-673	195	3	for	for	ADP
absel-673	195	4	panel	panel	NOUN
absel-673	195	5	discussion	discussion	NOUN
absel-673	195	6	absel	absel	PROPN
absel-673	195	7	conference	conference	NOUN
absel-673	195	8	2004	2004	NUM
absel-673	195	9	research	research	NOUN
absel-673	195	10	strategy	strategy	NOUN
absel-673	195	11	and	and	CCONJ
absel-673	195	12	the	the	DET
absel-673	195	13	bkl	bkl	NOUN
absel-673	195	14	:	:	PUNCT
absel-673	195	15	getting	get	VERB
absel-673	195	16	the	the	DET
absel-673	195	17	most	most	ADJ
absel-673	195	18	from	from	ADP
absel-673	195	19	the	the	DET
absel-673	195	20	absel	absel	ADJ
absel-673	195	21	archives	archive	NOUN
absel-673	195	22	simple	simple	ADJ
absel-673	195	23	but	but	CCONJ
absel-673	195	24	effective	effective	ADJ
absel-673	195	25	:	:	PUNCT
absel-673	195	26	rediscovering	rediscover	VERB
absel-673	195	27	the	the	DET
absel-673	195	28	class	class	NOUN
absel-673	195	29	discussion	discussion	NOUN
absel-673	195	30	needle	needle	NOUN
absel-673	195	31	and	and	CCONJ
absel-673	195	32	thread	thread	NOUN
absel-673	195	33	:	:	PUNCT
absel-673	195	34	an	an	DET
absel-673	195	35	activity	activity	NOUN
absel-673	195	36	for	for	ADP
absel-673	195	37	examining	examine	VERB
absel-673	195	38	various	various	ADJ
absel-673	195	39	management	management	NOUN
absel-673	195	40	behaviors	behavior	NOUN
absel-673	195	41	a	a	DET
absel-673	195	42	customized	customize	VERB
absel-673	195	43	excel	excel	NOUN
absel-673	195	44	data	datum	NOUN
absel-673	195	45	analysis	analysis	NOUN
absel-673	195	46	system	system	NOUN
absel-673	195	47	for	for	ADP
absel-673	195	48	use	use	NOUN
absel-673	195	49	in	in	ADP
absel-673	195	50	undergraduate	undergraduate	ADJ
absel-673	195	51	marketing	marketing	NOUN
absel-673	195	52	research	research	NOUN
absel-673	195	53	team	team	NOUN
absel-673	195	54	leader	leader	NOUN
absel-673	195	55	selection	selection	NOUN
absel-673	195	56	does	do	AUX
absel-673	195	57	it	it	PRON
absel-673	195	58	matter	matter	VERB
absel-673	195	59	?	?	PUNCT
absel-673	196	1	the	the	DET
absel-673	196	2	power	power	NOUN
absel-673	196	3	of	of	ADP
absel-673	196	4	perspective	perspective	NOUN
absel-673	196	5	:	:	PUNCT
absel-673	196	6	reframing	reframe	VERB
absel-673	196	7	your	your	PRON
absel-673	196	8	framing	frame	VERB
absel-673	196	9	skills	skill	NOUN
absel-673	196	10	for	for	ADP
absel-673	196	11	innovative	innovative	ADJ
absel-673	196	12	instruction	instruction	NOUN
absel-673	196	13	in	in	ADP
absel-673	196	14	leadership	leadership	NOUN
absel-673	196	15	and	and	CCONJ
absel-673	196	16	influence	influence	NOUN
absel-673	196	17	exercise	exercise	NOUN
absel-673	196	18	:	:	PUNCT
absel-673	196	19	how	how	SCONJ
absel-673	196	20	should	should	AUX
absel-673	196	21	merit	merit	NOUN
absel-673	196	22	raises	raise	NOUN
absel-673	196	23	be	be	AUX
absel-673	196	24	allocated	allocate	VERB
absel-673	196	25	?	?	PUNCT
absel-673	197	1	an	an	DET
absel-673	197	2	online	online	ADJ
absel-673	197	3	situation	situation	NOUN
absel-673	197	4	for	for	ADP
absel-673	197	5	problem	problem	NOUN
absel-673	197	6	-	-	PUNCT
absel-673	197	7	based	base	VERB
absel-673	197	8	learning	learning	NOUN
absel-673	197	9	in	in	ADP
absel-673	197	10	a	a	DET
absel-673	197	11	junior	junior	ADJ
absel-673	197	12	-	-	PUNCT
absel-673	197	13	level	level	NOUN
absel-673	197	14	management	management	NOUN
absel-673	197	15	course	course	NOUN
absel-673	197	16	the	the	DET
absel-673	197	17	eden	eden	PROPN
absel-673	197	18	alternative	alternative	NOUN
absel-673	197	19	as	as	ADP
absel-673	197	20	a	a	DET
absel-673	197	21	roadway	roadway	NOUN
absel-673	197	22	for	for	ADP
absel-673	197	23	change	change	NOUN
absel-673	197	24	:	:	PUNCT
absel-673	197	25	a	a	DET
absel-673	197	26	service	service	NOUN
absel-673	197	27	learning	learn	VERB
absel-673	197	28	quality	quality	NOUN
absel-673	197	29	improvement	improvement	NOUN
absel-673	197	30	project	project	NOUN
absel-673	197	31	avoiding	avoid	VERB
absel-673	197	32	catastrophe	catastrophe	NOUN
absel-673	197	33	:	:	PUNCT
absel-673	197	34	the	the	DET
absel-673	197	35	role	role	NOUN
absel-673	197	36	of	of	ADP
absel-673	197	37	individual	individual	ADJ
absel-673	197	38	accountability	accountability	NOUN
absel-673	197	39	in	in	ADP
absel-673	197	40	team	team	NOUN
absel-673	197	41	effectiveness	effectiveness	NOUN
absel-673	197	42	omega	omega	NOUN
absel-673	197	43	systems	system	NOUN
absel-673	197	44	:	:	PUNCT
absel-673	197	45	a	a	DET
absel-673	197	46	change	change	NOUN
absel-673	197	47	management	management	NOUN
absel-673	197	48	exercise	exercise	VERB
absel-673	197	49	the	the	DET
absel-673	197	50	risks	risk	NOUN
absel-673	197	51	and	and	CCONJ
absel-673	197	52	rewards	reward	NOUN
absel-673	197	53	of	of	ADP
absel-673	197	54	providing	provide	VERB
absel-673	197	55	students	student	NOUN
absel-673	197	56	a	a	DET
absel-673	197	57	structured	structured	ADJ
absel-673	197	58	cheating	cheating	NOUN
absel-673	197	59	opportunity	opportunity	NOUN
absel-673	197	60	experimentation	experimentation	NOUN
absel-673	197	61	with	with	ADP
absel-673	197	62	assessment	assessment	NOUN
absel-673	197	63	techniques	technique	NOUN
absel-673	197	64	:	:	PUNCT
absel-673	197	65	a	a	DET
absel-673	197	66	proposal	proposal	NOUN
absel-673	197	67	for	for	ADP
absel-673	197	68	panel	panel	NOUN
absel-673	197	69	discussion	discussion	NOUN
absel-673	197	70	using	use	VERB
absel-673	197	71	a	a	DET
absel-673	197	72	2	2	NUM
absel-673	197	73	page	page	NOUN
absel-673	197	74	case	case	NOUN
absel-673	197	75	to	to	PART
absel-673	197	76	introduce	introduce	VERB
absel-673	197	77	concepts	concept	NOUN
absel-673	197	78	of	of	ADP
absel-673	197	79	business	business	NOUN
absel-673	197	80	strategy	strategy	NOUN
absel-673	197	81	interactive	interactive	ADJ
absel-673	197	82	session	session	NOUN
absel-673	197	83	the	the	DET
absel-673	197	84	integration	integration	NOUN
absel-673	197	85	of	of	ADP
absel-673	197	86	appreciative	appreciative	ADJ
absel-673	197	87	inquiry	inquiry	NOUN
absel-673	197	88	and	and	CCONJ
absel-673	197	89	experiential	experiential	ADJ
absel-673	197	90	learning	learning	NOUN
absel-673	197	91	for	for	ADP
absel-673	197	92	peak	peak	NOUN
absel-673	197	93	performance	performance	NOUN
absel-673	197	94	appreciative	appreciative	ADJ
absel-673	197	95	inquiry	inquiry	NOUN
absel-673	197	96	case	case	NOUN
absel-673	197	97	story	story	NOUN
absel-673	197	98	:	:	PUNCT
absel-673	197	99	new	new	PROPN
absel-673	197	100	york	york	PROPN
absel-673	197	101	city	city	PROPN
absel-673	197	102	leadership	leadership	NOUN
absel-673	197	103	challenge	challenge	VERB
absel-673	197	104	individual	individual	ADJ
absel-673	197	105	achievement	achievement	NOUN
absel-673	197	106	versus	versus	ADP
absel-673	197	107	team	team	NOUN
absel-673	197	108	performance	performance	NOUN
absel-673	197	109	:	:	PUNCT
absel-673	197	110	an	an	DET
absel-673	197	111	empirical	empirical	ADJ
absel-673	197	112	study	study	NOUN
absel-673	197	113	with	with	ADP
absel-673	197	114	business	business	NOUN
absel-673	197	115	games	game	NOUN
absel-673	197	116	some	some	DET
absel-673	197	117	strategists	strategist	NOUN
absel-673	197	118	do	do	AUX
absel-673	197	119	n't	not	PART
absel-673	197	120	learn	learn	VERB
absel-673	197	121	or	or	CCONJ
absel-673	197	122	ca	can	AUX
absel-673	197	123	n't	not	PART
absel-673	197	124	learn	learn	VERB
absel-673	197	125	computer	computer	NOUN
absel-673	197	126	simulation	simulation	NOUN
absel-673	197	127	:	:	PUNCT
absel-673	197	128	a	a	DET
absel-673	197	129	design	design	NOUN
absel-673	197	130	architectonic	architectonic	NOUN
absel-673	197	131	on	on	ADP
absel-673	197	132	the	the	DET
absel-673	197	133	value	value	NOUN
absel-673	197	134	of	of	ADP
absel-673	197	135	bugs	bug	NOUN
absel-673	197	136	in	in	ADP
absel-673	197	137	simulation	simulation	NOUN
absel-673	197	138	environments	environment	NOUN
absel-673	197	139	online	online	ADJ
absel-673	197	140	sales	sale	NOUN
absel-673	197	141	forecasting	forecasting	NOUN
absel-673	197	142	with	with	ADP
absel-673	197	143	the	the	DET
absel-673	197	144	multiple	multiple	ADJ
absel-673	197	145	regression	regression	NOUN
absel-673	197	146	analysis	analysis	NOUN
absel-673	197	147	data	data	NOUN
absel-673	197	148	matrices	matrix	NOUN
absel-673	197	149	package	package	NOUN
absel-673	197	150	simulation	simulation	NOUN
absel-673	197	151	exercises	exercise	NOUN
absel-673	197	152	and	and	CCONJ
absel-673	197	153	problem	problem	NOUN
absel-673	197	154	based	base	VERB
absel-673	197	155	learning	learning	NOUN
absel-673	197	156	:	:	PUNCT
absel-673	197	157	is	be	AUX
absel-673	197	158	there	there	PRON
absel-673	197	159	a	a	DET
absel-673	197	160	fit	fit	NOUN
absel-673	197	161	?	?	PUNCT
absel-673	198	1	a	a	DET
absel-673	198	2	study	study	NOUN
absel-673	198	3	of	of	ADP
absel-673	198	4	business	business	NOUN
absel-673	198	5	game	game	NOUN
absel-673	198	6	stock	stock	NOUN
absel-673	198	7	price	price	NOUN
absel-673	198	8	algorithms	algorithm	NOUN
absel-673	198	9	assessing	assess	VERB
absel-673	198	10	individual	individual	ADJ
absel-673	198	11	performance	performance	NOUN
absel-673	198	12	in	in	ADP
absel-673	198	13	a	a	DET
absel-673	198	14	total	total	ADJ
absel-673	198	15	enterprise	enterprise	NOUN
absel-673	198	16	simulation	simulation	NOUN
absel-673	198	17	information	information	NOUN
absel-673	198	18	use	use	NOUN
absel-673	198	19	in	in	ADP
absel-673	198	20	a	a	DET
absel-673	198	21	business	business	NOUN
absel-673	198	22	game	game	NOUN
absel-673	198	23	determining	determine	VERB
absel-673	198	24	the	the	DET
absel-673	198	25	value	value	NOUN
absel-673	198	26	of	of	ADP
absel-673	198	27	a	a	DET
absel-673	198	28	firm	firm	ADJ
absel-673	198	29	unsorting	unsorte	VERB
absel-673	198	30	algorithms	algorithm	NOUN
absel-673	198	31	for	for	ADP
absel-673	198	32	an	an	DET
absel-673	198	33	ordered	order	VERB
absel-673	198	34	list	list	NOUN
absel-673	198	35	and	and	CCONJ
absel-673	198	36	its	its	PRON
absel-673	198	37	application	application	NOUN
absel-673	198	38	to	to	ADP
absel-673	198	39	business	business	NOUN
absel-673	198	40	simulations	simulation	NOUN
absel-673	198	41	teaching	teach	VERB
absel-673	198	42	public	public	ADJ
absel-673	198	43	finance	finance	NOUN
absel-673	198	44	management	management	NOUN
absel-673	198	45	through	through	ADP
absel-673	198	46	simulation	simulation	NOUN
absel-673	198	47	antecedents	antecedent	NOUN
absel-673	198	48	of	of	ADP
absel-673	198	49	game	game	NOUN
absel-673	198	50	performance	performance	NOUN
absel-673	198	51	student	student	NOUN
absel-673	198	52	expectations	expectation	NOUN
absel-673	198	53	of	of	ADP
absel-673	198	54	classroom	classroom	NOUN
absel-673	198	55	teaching	teaching	NOUN
absel-673	198	56	practices	practice	NOUN
absel-673	198	57	in	in	ADP
absel-673	198	58	developing	develop	VERB
absel-673	198	59	and	and	CCONJ
absel-673	198	60	presenting	present	VERB
absel-673	198	61	course	course	NOUN
absel-673	198	62	information	information	NOUN
absel-673	198	63	in	in	ADP
absel-673	198	64	hong	hong	PROPN
absel-673	198	65	kong	kong	PROPN
absel-673	198	66	implementation	implementation	NOUN
absel-673	198	67	and	and	CCONJ
absel-673	198	68	impacts	impact	NOUN
absel-673	198	69	of	of	ADP
absel-673	198	70	the	the	DET
absel-673	198	71	balanced	balanced	ADJ
absel-673	198	72	scorecard	scorecard	NOUN
absel-673	198	73	:	:	PUNCT
absel-673	198	74	an	an	DET
absel-673	198	75	experiment	experiment	NOUN
absel-673	198	76	with	with	ADP
absel-673	198	77	business	business	NOUN
absel-673	198	78	games	game	NOUN
absel-673	198	79	impact	impact	NOUN
absel-673	198	80	:	:	PUNCT
absel-673	198	81	shocking	shock	VERB
absel-673	198	82	the	the	DET
absel-673	198	83	legacy	legacy	NOUN
absel-673	198	84	mindset	mindset	NOUN
absel-673	198	85	implementation	implementation	NOUN
absel-673	198	86	of	of	ADP
absel-673	198	87	the	the	DET
absel-673	198	88	eepad	eepad	NOUN
absel-673	198	89	framework	framework	NOUN
absel-673	198	90	of	of	ADP
absel-673	198	91	business	business	NOUN
absel-673	198	92	processes	process	NOUN
absel-673	198	93	in	in	ADP
absel-673	198	94	an	an	DET
absel-673	198	95	accounting	accounting	NOUN
absel-673	198	96	information	information	NOUN
absel-673	198	97	systems	system	NOUN
absel-673	198	98	course	course	NOUN
absel-673	198	99	are	be	AUX
absel-673	198	100	business	business	NOUN
absel-673	198	101	games	game	NOUN
absel-673	198	102	really	really	ADV
absel-673	198	103	delivering	deliver	VERB
absel-673	198	104	what	what	PRON
absel-673	198	105	students	student	NOUN
absel-673	198	106	are	be	AUX
absel-673	198	107	led	lead	VERB
absel-673	198	108	to	to	PART
absel-673	198	109	believe	believe	VERB
absel-673	198	110	?	?	PUNCT
absel-673	198	111	?	?	PUNCT
absel-673	199	1	reporting	reporting	NOUN
absel-673	199	2	lessons	lesson	NOUN
absel-673	199	3	learned	learn	VERB
absel-673	199	4	:	:	PUNCT
absel-673	199	5	what	what	PRON
absel-673	199	6	gets	get	AUX
absel-673	199	7	reported	report	VERB
absel-673	199	8	;	;	PUNCT
absel-673	199	9	who	who	PRON
absel-673	199	10	gains	gain	VERB
absel-673	199	11	value	value	NOUN
absel-673	199	12	teacher	teacher	NOUN
absel-673	199	13	expectations	expectation	NOUN
absel-673	199	14	of	of	ADP
absel-673	199	15	classroom	classroom	NOUN
absel-673	199	16	teaching	teaching	NOUN
absel-673	199	17	practices	practice	NOUN
absel-673	199	18	in	in	ADP
absel-673	199	19	developing	develop	VERB
absel-673	199	20	and	and	CCONJ
absel-673	199	21	presenting	present	VERB
absel-673	199	22	course	course	NOUN
absel-673	199	23	information	information	NOUN
absel-673	199	24	in	in	ADP
absel-673	199	25	hong	hong	PROPN
absel-673	199	26	kong	kong	PROPN
absel-673	199	27	student	student	NOUN
absel-673	199	28	reactions	reaction	NOUN
absel-673	199	29	to	to	ADP
absel-673	199	30	the	the	DET
absel-673	199	31	use	use	NOUN
absel-673	199	32	of	of	ADP
absel-673	199	33	a	a	DET
absel-673	199	34	computer	computer	NOUN
absel-673	199	35	-	-	PUNCT
absel-673	199	36	based	base	VERB
absel-673	199	37	simulation	simulation	NOUN
absel-673	199	38	as	as	ADP
absel-673	199	39	an	an	DET
absel-673	199	40	integrating	integrating	NOUN
absel-673	199	41	mechanism	mechanism	NOUN
absel-673	199	42	for	for	ADP
absel-673	199	43	a	a	DET
absel-673	199	44	mba	mba	NOUN
absel-673	199	45	curriculum	curriculum	NOUN
absel-673	199	46	a	a	DET
absel-673	199	47	cognitive	cognitive	ADJ
absel-673	199	48	investigation	investigation	NOUN
absel-673	199	49	of	of	ADP
absel-673	199	50	the	the	DET
absel-673	199	51	internal	internal	ADJ
absel-673	199	52	validity	validity	NOUN
absel-673	199	53	of	of	ADP
absel-673	199	54	a	a	DET
absel-673	199	55	management	management	NOUN
absel-673	199	56	strategy	strategy	NOUN
absel-673	199	57	simulation	simulation	NOUN
absel-673	199	58	game	game	NOUN
absel-673	199	59	the	the	DET
absel-673	199	60	casino	casino	NOUN
absel-673	199	61	challenge	challenge	NOUN
absel-673	199	62	:	:	PUNCT
absel-673	199	63	making	make	VERB
absel-673	199	64	simulation	simulation	NOUN
absel-673	199	65	delivery	delivery	NOUN
absel-673	199	66	a	a	DET
absel-673	199	67	safe	safe	ADJ
absel-673	199	68	bet	bet	NOUN
absel-673	199	69	!	!	PUNCT
absel-673	200	1	accounting	account	VERB
absel-673	200	2	for	for	ADP
absel-673	200	3	company	company	NOUN
absel-673	200	4	reputation	reputation	NOUN
absel-673	200	5	:	:	PUNCT
absel-673	201	1	variations	variation	NOUN
absel-673	201	2	on	on	ADP
absel-673	201	3	the	the	DET
absel-673	201	4	gold	gold	ADJ
absel-673	201	5	standard	standard	ADJ
absel-673	201	6	foreign	foreign	ADJ
absel-673	201	7	currency	currency	NOUN
absel-673	201	8	hedging	hedging	NOUN
absel-673	201	9	:	:	PUNCT
absel-673	201	10	a	a	DET
absel-673	201	11	simulation	simulation	NOUN
absel-673	201	12	the	the	DET
absel-673	201	13	influence	influence	NOUN
absel-673	201	14	of	of	ADP
absel-673	201	15	variables	variable	NOUN
absel-673	201	16	easily	easily	ADV
absel-673	201	17	controlled	control	VERB
absel-673	201	18	by	by	ADP
absel-673	201	19	the	the	DET
absel-673	201	20	instructor	instructor	NOUN
absel-673	201	21	/	/	SYM
absel-673	201	22	administrator	administrator	NOUN
absel-673	201	23	on	on	ADP
absel-673	201	24	simulation	simulation	NOUN
absel-673	201	25	outcomes	outcome	NOUN
absel-673	201	26	:	:	PUNCT
absel-673	201	27	in	in	ADP
absel-673	201	28	particular	particular	ADJ
absel-673	201	29	,	,	PUNCT
absel-673	201	30	the	the	DET
absel-673	201	31	variable	variable	ADJ
absel-673	201	32	,	,	PUNCT
absel-673	201	33	reflection	reflection	NOUN
absel-673	201	34	.	.	PUNCT
absel-673	202	1	absel	absel	ADJ
absel-673	202	2	awareness	awareness	NOUN
absel-673	202	3	among	among	ADP
absel-673	202	4	business	business	NOUN
absel-673	202	5	school	school	NOUN
absel-673	202	6	faculty	faculty	NOUN
absel-673	202	7	validating	validate	VERB
absel-673	202	8	business	business	NOUN
absel-673	202	9	simulations	simulation	NOUN
absel-673	202	10	:	:	PUNCT
absel-673	202	11	does	do	AUX
absel-673	202	12	high	high	ADJ
absel-673	202	13	market	market	NOUN
absel-673	202	14	share	share	NOUN
absel-673	202	15	lead	lead	VERB
absel-673	202	16	to	to	ADP
absel-673	202	17	high	high	ADJ
absel-673	202	18	profitability	profitability	NOUN
absel-673	202	19	?	?	PUNCT
absel-673	203	1	simulation	simulation	NOUN
absel-673	203	2	debriefing	debriefing	NOUN
absel-673	203	3	procedures	procedure	NOUN
absel-673	203	4	coaching	coaching	NOUN
absel-673	203	5	and	and	CCONJ
absel-673	203	6	business	business	NOUN
absel-673	203	7	simulations	simulation	NOUN
absel-673	203	8	:	:	PUNCT
absel-673	203	9	a	a	DET
absel-673	203	10	formula	formula	NOUN
absel-673	203	11	for	for	ADP
absel-673	203	12	success	success	NOUN
absel-673	203	13	?	?	PUNCT
absel-673	204	1	a	a	DET
absel-673	204	2	seminal	seminal	ADJ
absel-673	204	3	inventory	inventory	NOUN
absel-673	204	4	of	of	ADP
absel-673	204	5	basic	basic	ADJ
absel-673	204	6	research	research	NOUN
absel-673	204	7	using	use	VERB
absel-673	204	8	business	business	NOUN
absel-673	204	9	simulation	simulation	NOUN
absel-673	204	10	games	game	NOUN
absel-673	204	11	the	the	DET
absel-673	204	12	influence	influence	NOUN
absel-673	204	13	of	of	ADP
absel-673	204	14	scorecard	scorecard	NOUN
absel-673	204	15	evaluation	evaluation	NOUN
absel-673	204	16	on	on	ADP
absel-673	204	17	decisions	decision	NOUN
absel-673	204	18	and	and	CCONJ
absel-673	204	19	outcomes	outcome	NOUN